S.C. X S.A., has as object of activity “General mechanical engineering operations”, CAEN code 2562.
Verified period: 01.01.2016-31.12.2020.
The main findings of the tax inspection authorities were:
As a result of the verification carried out, for the period 2016 – 2020, the tax inspection authorities established additional corporate income tax in the amount of x lei, due to the finding of unjustified reduction of the tax result, by the verified company, by the total amount of x lei, respectively:
– x lei, costs for “procurement management services”, invoiced by the affiliated entity X from member status X, for which it does not justify their provision for the purpose of its activity,
– x lei, non-deductible expenses for tax purposes with depreciation of assets;
– x lei, i.e. corporate income tax of x lei, considered unjustifiably exempt by the audited taxpayer as the legal provisions for the application of the tax facility were not respected;
– x lei, undeclared income related to the revaluation of buildings.
At the same time, in relation to the amounts declared by the audited company, VAT without the right to deduct was established in the total amount of x lei, i.e. the additional VAT difference collected of x lei, the fiscal consequence of the following deficiencies identified by the tax inspection authorities :
– VAT in the amount of x lei deducted unjustifiably, on purchases “management services X”, from supplier X from member state X, as no documents were submitted to prove that S.C. X S.A. purchased and used the services invoiced by the affiliated entity for the benefit of its taxable operations;
– VAT in the amount of x lei, unduly deducted for purchases of waste, operations subject to simplification measures, for which the beneficiary did not comply with the legal obligations;
– additional VAT collected in the amount of x lei, on supplies of goods for which no legally required supporting documents were submitted, concerning VAT exemption.
Source: ANAF