Fiscal Control Plan for year 2019

Last Thursday 2nd of May 2019, the Official Bulletin of the Principality of Andorra (BOPA) released the Decret de 24 d’abril de 2019, d’aprovació del Pla de Control Fiscal per a l’exercici 2019, (Fiscal Control Plan for year 2019), approved by the Government at the proposal for the acting Minister of Finance.

Once a year, the Andorran Tax Agency (Departament de Tributs i de Fronteres, hereafter DTF) elaborates the Fiscal Control Plan which aims to prevent and combat the tax fraud. In this sense, the Fiscal Control Plan integrates the main control guidelines to be executed by the organisms responsible for the application of taxes (inspection body, tax administration, customs office and tax collection body) in order to detect, combat and prevent tax fraud.