PROFESSIONAL SOCIETY PROFESSIONAL SOCIETY OF NOTARIES XX 91 ASSOCIATIONS, has “Legal activities” as its business object “Legal activities”, code CAEN 6910.
The period audited was: 02.05.2019 – 30.06.2023.
The main results of the tax inspection authorities were:
- Value added tax was checked for the period 01.08.2019 – 30.06.2023, establishing additional obligations in the amount of x lei, as a result of the results made by the tax inspection authorities in the following aspects:
- a non-deductible VAT in the amount of x lei, from purchases of goods (advances on cars, building materials, skyjet and other purchases for personal purposes), as well as from tourist services. Also, the deductible VAT was limited to 50% for purchases of car parts, fuel and leasing installments, since no supporting documents were submitted, showing the use of the vehicle fleet exclusively for the purpose of carrying out the economic activity.
- a non-deductible VAT in the amount of x lei related to the intra-Community acquisition of a car, which was not registered in the accounting records, being used for personal interest and not for the purpose of taxable operations.
Also, an additional tax on income from self-employment was established in the amount of x lei, corresponding to the difference in the taxable base established in the amount of lei x, which was distributed to each partner in proportion to the shareholding of each of them.
Source: ANAF