S.C. X S.R.L. has as object of activity “trade in miscellaneous products”, CAEN code 4619.
Period checked:
– 13.07.2022-31.12.2022 Microenterprises income tax;
– 01.01.2023-30.06.2023 Tax on profits;
– 01.09.2022-31.05.2023 VAT.
The main findings of the tax inspection bodies were:
With regard to corporate income tax a difference in the amount of x tei was established, as follows:
– additional income tax related to income corresponding to goods in stock and recorded in the debit balance of account 357 “Goods held with third parties” in the trial balance as at 31.05.2023 for which the payer did not provide proof of their factual existence;
– additional income tax for the income related to the rebooking of advances recorded in the credit balance of account 419 “Trade accounts receivable” in the trial balance as at 31.05.2023, as the payer did not submit supporting documents at the audit to show the reality, legality and timing of their closure;
– additional corporate income tax for income related to invoices issued in May 2023 which were not recorded in the accounting records, representing supplies of goods and services of “technological consultancy” to various legal entities in the EU area X and Y respectively in the amount of x lei.
A difference in the amount of x lei has been established for VAT as follows:
– VAT collected additionally established for additional income related to goods in the amount of x lei recorded as being in the custody of third parties for which the payer did not provide proof of their factual existence;
– VAT additionally levied as a result of the reconversion of advances of x lei as revenue because the payer did not submit supporting documents at the time of the check showing the reality, legality and time limit for their closure;
– VAT collected additionally established for revenue amounting to x lei related to invoices issued in May 2023 and not recorded in the accounts,
– VAT collected additionally established for receipts related to the period audited, recorded in account 707 ‘proceeds from the sale of goods’ and 708 ‘proceeds from miscellaneous activities’, for which VAT exemption was not justified.
Source: ANAF