S.C. X S.R.L. has as its object of activity “Protection and guard activities”, CAEN code 8010.
The period audited was: 01.01.2017 – 31.12.2021.
The main findings of the tax inspection authorities were:
From the verification of the individual employment contracts and additional acts concluded by S.C. X S.R.L. with the employees with a degree of disability, the tax inspection authorities found that they were employed on a part-time basis, the company also declaring in the Revisal, under the heading “type of work” – part-time.
Taking into account the legal provisions, as well as the fact that the audited company did not submit certificates of disability classification for the employees, the tax inspectorates recalculated for each reporting period the number of jobs for which the company considered that it had employed disabled persons.
At the same time, taking into account the instructions on how to calculate the average monthly number of employees in each month, set out in Article 2 para. (3) of Order no. 590/2008 on the approval of the instructions for the application of Article 78 of Law no. 448/2006 on the protection and promotion of the rights of persons with disabilities, “employees who are not full-time employees are included in the average number, proportionally to the working time provided for in the individual employment contract”. Thus, the tax inspection authorities recalculated the number of jobs for which S.C. X S.R.L. did not employ persons with disabilities, and an additional difference on payments for persons with disabilities was established for the period 2017-2021, in the amount of x lei.
Source: ANAF