S.C. X S.R.L., whose business activity is “Growing of cereals (except rice), leguminous plants and oil seed crops”, CAEN code 111.
Period checked:
01.01.2018 31.12.2021 Income tax;
01.04.2019 – 31.12.2022 VAT.
The main statements of the tax inspection authorities were:
Following the checks carried out, the tax inspection authorities found that the audited company had recorded in the accounting records, expenses representing purchases of management services, without identifying the services that were actually provided and the need to perform them, for which the expenses were established as non-deductible for tax purposes.
With regard to VAT, the tax inspection authorities found that the audited company recorded invoices for the purchase of management services, without identifying the services that were actually provided and the need to perform them, and, for the 2018-2019 agricultural year, it established “chickpea” cultivation on an area of 271.88 ha for which it recorded expenses without obtaining production, “being affected by natural disasters”, without submitting documents and minutes completed in accordance with
legal provisions, for which no right to deduct VAT was granted.
Thus, the tax inspection authorities established additional amounts totalling x lei, of which:
– Corporate income tax x lei;
– VAT x lei.
Source: ANAF