The period audited was:
– 01.01.2018 – 31.12.2020 tax on income from salaries;
– 01.01.2018 – 31.12.2020 social contributions.
The main observations of the tax inspection authorities were:
Mr. X carried out medical services, i.e. “on-call” in the Duty Centres, carried out by him and his assistant, Mrs. Y. The sums relating to these medical services – on-call duty, totalling x tei, transferred to the practice’s account by the County Social Health Insurance House X, were recorded as gross income of the practice.
For the nurse of Mrs Y’s office, the amounts on the statement were paid but were not entered on the pay slips, so that no tax liability was calculated for these amounts relating to income from wages and salaries, i.e. CAS, CASS, payroll tax and labour insurance contribution.
According to Art.81 para. 1 of the Law no.227/2015 on the Tax Code with subsequent amendments and additions “payers of salaries and income assimilated to salaries are required to complete and submit the declaration on the obligations to pay social security contributions, income tax and the nominal record of insured persons for each income beneficiary, up to and including the payment deadline”.
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Thus, as a result of the verification of the documents, the tax inspection authorities established additional obligations in the total amount of x lei, related to income collected in the amount of x lei, as follows:
– CAS amount of x lei;
– CASS in the amount of x lei;
– tax on income from salaries in the amount of x lei;
– labour insurance contribution in the amount of x lei.
Source: ANAF