S.C. X S.R.L., whose object of activity is “Other passenger land transport n.e.c.”, CAEN code 4939.
Period checked:
– 12.07.2022 – 31.12.2022 income tax on microenterprises;
– 01.01.2023 – 30.06.2023 corporate income tax;
– 30.01.2020 – 31.08.2023 VAT,
– 02.12.2019 – 31.08.2023 tax on income from wages and salaries;
– 02.12.2019 – 31.08.2023 social contributions;
– 01.11.2022 – 31.08.2023 contributions from legal entities, for non-contributory disabled persons;
– 01.01.2020 – 31.08.2023 tax on income from services rendered in Romania and abroad by non-resident persons.
The main findings of the tax inspection authorities were:
– the company has not recorded in its accounting records all the revenues from the activity carried out in the period 01.07.2022 – 30.06.2023 (it has partially recorded the revenues obtained and recorded in platforms X and Y);
– had the obligation to submit the Declaration 311 – Declaration on value added tax collected, due by taxable persons whose VAT registration code was cancelled.
Thus, S.C. X S.R.L. had the obligation to download this information from platforms X and Y to record them in the accounting records in the income accounts, respectively account 704 and to correctly draw up the trial balances, the journal register, the sales journal in which to reflect the income collected through platforms X and Y. outside Romania by non-resident persons x lei.
On the basis of the documents submitted by the taxpayer and according to the related provisions, during the tax inspection, the tax on income from wages and salaries was additionally established for the person employed at S.C. X S.R.L. in the period 02.12.2019 – 31.08.2023, for the following reasons:
– The audited company, although it had a number of more than 50 employees, did not employ disabled persons, nor did it opt “to pay monthly to the state budget an amount representing the minimum basic salary per country guaranteed in payment multiplied by the number of jobs in which they did not employ disabled persons, and with the amount representing the difference up to the level of the amount provided to purchase, on a partnership basis, products and / or services made by the own activity of disabled persons employed in authorized protected units”, in accordance with the provisions of art. 3 of Law no. 448/2006 on the protection and promotion of the rights of persons with disabilities, as amended and supplemented.
Also, at the time of the tax inspection, the tax on commission income obtained in Romania by company Y from Member State X was calculated in the amount of x Eel, on the basis of the documents provided by the audited company, according to the provisions of art. 224, par. (4), letter d of Law no.227/2015 on the Tax Code, as amended and supplemented.
In conclusion, as a result of the tax inspection, additional amounts in the total amount of x lei were established, of which:
– corporate income tax -x lei;
– income tax on microenterprises x lei;
– VAT x lei;
– tax on income from wages and salaries x lei;
– social contributions x lei;
– contributions from legal entities, for non-disabled persons x lei;
– tax on income from services rendered in Romania and abroad by non-resident persons x lei.
Source: ANAF