Tax inspections carried out on individual taxpayers

X and Y Association, whose object of activity is ‘Construction work on residential and non-residential buildings’, CAEN code 4210.

        The period audited was: 01.01.2016-31.12.2021.

        Main findings of the tax inspection authorities :

        Following the checks carried out the tax inspection authorities  established non-deductible expenses as follows:

        – the amount of x lei resulting from the difference between the gross income declared by the association and the income received by it;

        – the amount of Ron x represents receipts by bank transfers from the supplier S.C. Y S.A., as well as from individuals, operations not recorded in the accounting records and not declared in the gross income;

       – the amount of x lei, resulting from the declaration of deductible expenses by the association related to the payer, expenses not justified by documents.


Source: ANAF