It is a collective body established within each regional Directorate of the Inland Revenue (and within the similar structures of the autonomous provinces of Trento and Bolzano) and it represents an effective instrument of defence and mediation between private citizens and the financial administration. It is made up of three members chosen from as many categories of individuals who are particularly knowledgeable about fiscal matters.
The mandate lasts four years and in consideration of the professionalism, productivity and activities undertaken by the Watchdog it can be renewed without any limitation.
The Watchdog, also on the basis of indications submitted in writing (see sample form in the appendix) by the taxpayer or by any other interested individual:
Every year the Watchdog is expected to submit directly to the Government and Parliament a report on the activities carried out and providing useful news and information on the relationship status between tax authorities and taxpayers, with the aim of protecting and respecting the taxpayer’s rights in the field of fiscal policies.