S.C. X S.R.L. has as its object of activity “Retail sale of ironmongery, glassware and painted articles in specialized stores”, CAEN code 4752.
Period audited:
- 01.2020 – 29.02.2024 for Value Added Tax;
- 01.2020 – 31.12.2022 for Tax on the income of micro-enterprises;
- 01.2023 – 31.12.2023 for Corporate Income Tax.
The main findings of the tax inspection authorities were:
- As a result of the inventory of the stock of goods by the audited company, a shortage in the amount of x lei was found, without being justified by legal documents.
- Thus, the tax inspection authorities proceeded to adjust the VAT deducted, taking into account the fact that the goods were recorded in the accounting records at the retail price and the average mark-up practiced by the company, and the additional VAT in the amount of x lei was established.
- Moreover, the tax inspection authorities found that the audited company exceeded, in the third quarter of 2023, the EUR 500,000 threshold set by OUG 79/2017 for the completion and amendment of Law 227/2015 on the Tax Code, as subsequently amended and supplemented,
Thus, additional tax liabilities totaling x lei were established, of which:
- Value Added Tax x lei,
- Income tax on microenterprises x lei,
- Profit tax x lei.
Source: ANAF