S.C. X S.R.L. has as object of activity “Manufacture of metal structures and component parts of metal structures”, CAEN code 2511.
Period audited:
01.10.2020-31.03.2023 tax on income from wages and salaries and similar income, 01.10.2020-31.03.2023 social contributions.
The main findings of the tax inspection bodies were:
For the salaries granted to employees, the audited company applied the facilities provided for by Emergency Ordinance No. 114/2018 on the establishment of certain measures in the field of public investment of certain fiscal-budgetary measures, amending and supplementing certain regulatory acts and extending certain deadlines, namely applied exemptions to the tax on income from salaries, social security health contribution and applied the reduction in social security contribution from 25% to 21.25%, tax facilities that benefit employers who carry out activities in the construction sector
S.C. X S.R.L., although its main activity is “Manufacture of structural metal products and parts of metal structures” – CAEN code 2511, during the period under control it carried out activities related to the construction of ships (assembly of tubular elements, welding services on ships), activities which are not related to the construction activity, as defined in the Agreement concluded between the Romanian Government and the Federation of Employers of Construction Companies.
Since S.C. X S.R.L. did not carry out activities that are directly related to the construction sector and did not cumulatively meet the conditions set out in Article 60, item 5 of Law 227/2015 on the Tax Code, as amended, the employees do not benefit from the facilities provided for by OUG 114/2018.
In view of the above, the tax inspection bodies have additionally calculated for the period 01.10.2020-31.03.2023, for the granted salaries, the tax on income from salaries, the social health insurance contribution, the social insurance contribution.
Source: ANAF