S.C. X S.R.L. has as its object of activity “Retail trade in non-specialized stores, with predominant sale of food, beverages and tobacco”, CAEN code 4711.
Period audited:
- 01.2018 – 30.09.2023 for corporate income tax;
- 01.2018 – 29.02.2024 for VAT;
- 01.2018 – 29.02.2024 for payments from legal persons for non-qualified disabled persons.
The main results of the tax inspection authorities were:
Deficiencies found related to corporate income tax:
- the audited company erroneously registered deductible expenses with depreciation of agricultural machinery that was not used for the purpose of carrying out the economic activity;
- erroneously registered deductible depreciation expenses for a car that exceeded the amount of 1,500 lei per month, the difference of expenses being non-deductible when determining the corporate income tax;
- erroneously deducted corporate income tax on sponsorships made to entities not listed in the Register of Entities/Units of Cult.
Concerning value added tax:
- the economic operator erroneously deducted VAT on the purchase of agricultural machinery, as it was not intended to be used for the benefit of taxable operations;
- did not limit to 50% the deductible VAT on the purchase of two cars, one of which was the subject of an intra-Community acquisition, as they were not used exclusively for the purposes of the economic activity;
- he made intra-Community supplies of goods to a business partner in Belgium with an invalid VAT number, for which he was required to collect VAT.
Concerning payments from legal persons to non-qualified disabled persons:
- the audited company did not declare, in full, through the State Budget Liability Statements – code 100, the “Payments from legal entities for non-qualified disabled persons” that it had calculated and registered .
Additional amounts established in total: x lei:
- Income tax: x lei;
- VAT: x lei;
- Payments from legal entities for non-qualified disabled persons: x lei.
Source: ANAF