The period checked was: 01.01.2017-31.12.2022.
Main findings of the tax inspection bodies:
The natural person X, during the period verified, was registered for VAT purposes. The taxpayer verified, built and sold real estate individually and in association with another natural person registered for VAT purposes, the sale of real estate was made to individuals and legal entities.
The taxable person under assessment has regularly and continuously carried out his activity on his own account, with the aim of obtaining income, thus the activity carried out by him is classified as self-employed activity according to Art. 61 a) and Art. 67 of the VAT Act. (1) of Law no. 227/2015 on the Tax Code, as amended and supplemented, in this regard, the taxpayer is required to submit to the competent tax body the related single declarations.
Consequently, following the tax inspection carried out, the amount of x lei was additionally established, representing:
– income tax x lei;
– social contributions x lei.
Source: ANAF