Conclusions of the tax audit on the natural person 1

1.P.F.X – The audited period was: 01.01.2016-31.12.2018.

Main conclusions of the tax audit offices:

As a result of the controls carried out at PF. X, the tax audit bodies found that in the period 01.01.2016-31.12.2018, by trading in cryptocurrencies, natural person X carried out an economic activity to generate income for which he is liable for income tax pursuant to Article 114 of Act No. 227/2015 on the Tax Code, as amended.

Pursuant to the aforementioned legal provisions, natural person X was obliged to calculate and pay the tax on the income generated from cryptocurrency trading to the state budget in the amount of x lei.

Source: ANAF