there Will be double accounting when a trader takes two or more books the same, in that you register in a different way the same operations, or when you have different proofs on the same acts.
If a trader takes double accounting or commits any other fraud of such a nature, their books and papers will only be of value against you.
What qualifies of double accounting is the circumstance of bringing the trader books parallel, with the same operations, but recorded in a different way, or backed up to proof different, that is to say the incompatibility of the books.
However, the standard, after mentioning the double accounting, it refers to “any other fraud of such a nature”, that is to say, of the same nature as the fraud of double accounting, or any other fraud by accounting contradictory or incompatible, although it is not translated formally in an accounting carried doubly.
the double accounting is framed within what the article 310 of the Criminal Code called ACCOUNTING OFFENCES.
the Commit crime accounting every one who, being obliged by tax law to bring accounting, commercial, books or tax records fails to comply with any of the 4 alleged that following:
- The first assumption reflects the breach of the obligation to carry accounting, commercial, books or tax records in regime of direct estimation.
- The second case indicates that it will be committed this type of crime, where the wearing of accounting different, referring to the same activity and fiscal year, conceal or simulate the true situation of the company.
- The third case is the one in which you did not write down in the books obligatory acts, operations, or, in general, any type of economic transactions, or that these had been annotated with figures different to the true ones, omitting the tax returns or submitting statements that reflect a false accounting. The amount of the charges omitted or distorted to exceed, without compensation arithmetic between them, the 240,000 euros for each financial year.
- finally, we will consider crime accounting for the fact that are included in the mandatory accounting books, operations, fictitious, by omitting or presenting statements that reflect a false accounting, and whose amount exceeds, as in the previous case, the 240,000 euros for the fiscal year.
“Take double bookkeeping involves a crime of accounting, punished by imprisonment of 5 to 7 months of imprisonment by the criminal code“
Uncover the double counting of the companies in search of a ‘box B’ by using specialized units of computer audit. That is one of the priorities of the Tax Agency, as contained in the plan of the fight against tax fraud this year.
The systems used by some companies to evade the payment of taxes through income cash hidden in computer files have been made that the Treasury put its foci to address these practices. Thus, the agency’s plans for this year are to increase the surprise inspections ‘in situ’ -in the company – these units are experts in detecting with powerful computer programs encrypted files in pcs accounting.
“to Bring accounting different referring to the same activity and exercise economic in order to conceal or simulate the true situation of the company”
The text stipulates that it will prevail “the actions of verification carried out with the support of specialized personnel in techniques of computer audit”. This type of research has already increased by 59% last year to up to 1,536 inspections. The director of the Tax Agency, Santiago Menéndez, noted during his appearance in Congress last week the importance of the use of these technologies to uncover fraud accounting: “we Must use in our control activities with the support of experts in computer audit to be able to enter in the gear and in the information they have computers and that is not provided to the Tax Agency”. In this sense, the aim is to use software specialized able to detect the hidden files in the register accounting B.
“to Uncover the double counting of the companies in search of a “B-box” by specialized units of computer audit, it is one of the priorities of the tax agency”
These specialised units have already achieved very positive results. Last December, the Tax Agency acted against a plot of Italian restaurants that used a double-accounting in the performing discounts fictitious customers that arose after a box B by a value of four million euros.
But new technologies will also result in that this year the Treasury department to be more attentive to the information coming from social networks. The idea is to discover possible discrepancies between the declared data of a taxpayer and the glitz is not justified that you can perform on your profile on a social network. But that information can also be used to detect connections between the different companies investigated for tax fraud.
In this sense, the plan insists on the “uptake of information from the Internet for performing an ordination and systematisation of the effects of its subsequent incorporation into the databases of the Agency.”
By its impact at all levels, stands out in this sense, the judicial investigation of the “case Barcenas”, where the judge and the prosecutor considered accredited double counting with B-box of the PP.
Five months after that starts the judicial investigation of the case Barcenas, after the publication in THE COUNTRY of the roles of the extesorero, where it recorded the illegal donations and various bonuses to leaders of the party not declared to the tax office, the judge Pablo Ruz, investigating the case, and the anti-Corruption Office, considered to be accredited to the double counting of the PP, who drove for almost 20 years, a b-box of money opaque to the treasury.
The main leaders of the party deny that double accounting that the own Luis Barcenas, manager and treasurer of the PP for 20 years, has admitted in his latest judicial declaration, in which it was charged of a crime accounting. The anti-Corruption Office considered not prescribed for this crime, punished under the Criminal Code with between five and seven months of imprisonment, which has been confirmed by the judicial investigation.