X-INDIVIDUAL NOTARY’S OFFICE has as its business object “Legal activities”, code CAEN 6910.
Period audited:
- 03.2021 – 31.12.2023 for VAT;
- 01.2020 – 31.12.2022 for income tax;
- 01.2020 – 31.12.2022 for social contributions.
Main observations of the tax inspection bodies: Following the verification of the manner of calculation and recording in the accounting registers of the VAT collected and deductible, from the analysis of the supporting documents that were the basis for the preparation of the sales/purchases journal and the trial balances, the tax inspection bodies established an additional VAT difference in the amount of x lei, as follows:
- the amount of x lei, representing discrepancies between the accounting registers and the VAT statements submitted to the territorial tax authority, in violation of the legal provisions;
- the amount of x lei, representing VAT related to expenses for the purchase of goods for personal use;
- the amount of RON x, representing VAT related to expenses for the repair of a car for which it was not proved that it was used exclusively for business purposes;
- the amount of RON x, representing the VAT collected, as the taxpayer recorded higher amounts in the books than the VAT return submitted to the territorial tax authority.
Also, the tax inspection bodies established additional income tax in the amount of x lei, representing:
- discrepancies between the Journal of receipts and payments and the single declaration;
- non tax-deductible expenses incurred for the purchase of goods for personal use.
Source: ANAF