The period audited was: 01.01.2022 – 31.12.2022, self-employment tax and social contributions.
The main results of the tax inspection authorities were:
From the analysis of the information from the ANAF database and the accounting records provided by the taxpayer, it resulted that in the period from January to December 2022, the taxpayer made purchases from domestic suppliers based on tax invoices/trade invoices and sold to various domestic customers based on tax invoices issued in the computerized system.
From the accounting records drawn up and presented, it resulted that in the year 2022, the income obtained and registered totaled RON x and the expenses registered totaled RON x, resulting in a net income registered in the accounting records in the amount of RON x.
For tax year 2022, the taxpayer did not file the single return on income tax and social contributions due by individuals. Thus, additional income tax was calculated in the amount of x lei, due to the non-declaration of the realized income and income tax due.
Since the verified taxpayer has realized taxable income in the amount of x lei, the amount of which is higher than the value of 12 gross minimum wages per country, in force at the deadline by which the return was due, it was established, according to the provisions of Article 170, paragraph. (4) and Art. 148, para. (1) of Law 227/2015 on the Tax Code, that the economic agent owes additional:
- the social health insurance contribution (CASS) in the amount of x lei, established in accordance with art. 170, para. (1) of Law 227/2015 on the Fiscal Code, and
- social insurance contribution (CAS) in the amount of x lei.
Source: ANAF