P.F. X, has as object of activity “Construction work on residential and non-residential buildings”, code CAEN 4120.
The period checked was:
01.01.2018 – 31.12.2022 income tax related to the single declaration – 01.01.2018 – 31.12.2022 – CASS related to the single declaration
– 01.01.2018 – 30.06.2022 – VAT
Main findings of the tax inspection bodies:
The audited taxpayer did not submit the single tax returns on income tax and social contributions owed by individuals for the entire period under audit, i.e. 01.01.2018 – 31.12.2022, did not keep the required accounting records and accounting registers (Receipts and Payments Register, Inventory Register).
The tax inspection bodies also found that P.F. X applied for the issuance of 21 building permits for the construction of buildings, all of which were intended as “P-rise residential house”.
Following the verification of the documents made available to the control bodies, for the activity of real estate transactions carried out as a natural person without being registered for tax purposes, based on the provisions of Article 11, paragraph 1(1), of Article 68, paragraph 1, paragraph 4, letter a of Law no.227/2015 on the Tax Code with subsequent amendments and amendments, additional income tax was established in the amount of x lei.
Also, as a result of the determination of the difference in net income, additional tax obligations were established regarding the social health insurance contribution in the amount of x lei. With regard to VAT, the differences established as a result of the tax inspection stem from the taxpayer’s failure to register for VAT purposes when exceeding the threshold in July 2019.
A VAT difference was established in the total amount of x lei, related to a taxable base of x lei.
Source: ANAF