For detection activity following dispositions are applied as per art.1 -act 161 and 162 of rule n.296 dated December 27th, 2006.
For control activity the administrative local office may request guests/clients who have the duty to pay the tax, to exhibit or transmit necessary documentation.
Managers who are responsable of all tributary obbligations must exhibit or release all types of documentation or declaration issued, tax rate applied and payments done.