S.C. X S.R.L., has as object of activity “Retail sale in non-specialized stores, with sale predominantly of food, beverages and tobacco products”, CAEN code 4711.
Period checked:
– 01.01.2017-31.05.2023 Value added tax;
– 01.01.2017-31.12.2022 Corporation tax;
- 01.2018-31.12.2022 Tax on dividend income distributed to individuals.
The main findings of the tax inspection authorities were:
Following the comparison of the value added tax recorded by the company in the accounting records with the VAT declared by the company to the tax authority and entered in the summary sheet per payer, the tax inspection authorities found that there were significant differences in the sense of non-declaration by the company to the tax authority of the VAT payable in the total amount of x lei.
The audited company recorded in its financial-accounting records purchases of fixed assets, which were recorded directly in the expense accounts that were considered deductible when calculating taxable profit. Taking into account the depreciation expenses, to which the company was entitled to deduct, the tax inspection authorities established non-deductible expenses in the total amount of x lei.
From the analysis of the financial-accounting documents submitted by the audited company, the tax inspection authorities established expenses for goods unduly recorded in the amount of x lei.
During the period 01.01.2019-31.05.2023 the audited company distributed and paid dividends to shareholders, for which it has constituted and recorded in the accounts tax on dividends both at 5% and 8%, but did not declare in full to the territorial tax authority the related tax, thus resulting in undeclared dividend tax differences in the total amount of x lei.
Source: ANAF