The Independent Authority for Public Revenue (AADE) has revised its tax audit program for 2025, enhancing the efficiency of its oversight mechanisms and ensuring taxpayer compliance. The plan includes over 72,000 audits of various types, with a particular focus on cases approaching the five-year statute of limitations.
Specifically, the program outlines 26,000 comprehensive tax audits, prioritizing cases with a high risk of tax evasion, along with 25,400 on-site inspections to detect tax violations in real-time. These audits will be conducted based on risk analysis criteria and classified through an automated evaluation system to ensure a targeted allocation of resources.
Special attention will be given to cases involving prosecutorial orders, high-risk taxpayers, and compliance checks on capital transfer tax declarations. Additionally, the AADE’s operational plan for 2025 includes 900 tax evasion investigations, 485 of which involve bank account disclosures and the processing of seized financial data. Furthermore, 155 cases will focus on specialized probes into e-commerce and digital platform transactions.
A key priority of the program is combating VAT fraud in intra-community transactions. Authorities will also expedite audits related to investigative reports, tax refunds, and individuals involved in fictitious transaction networks. Moreover, audit service heads will have the authority to propose additional cases for review if strong indications of tax violations emerge.
