S.C. X RO S.R.L., whose object of activity is “Engineering activities and related technical consultancy”, code CAEN 7112.
Period covered: 01.01.2019 w 30.09.2022- Tax on income from wages and salaries and related social contributions.
The main findings of the tax inspection authorities were:
During the period audited, the main client of the audited company was company X of member status X which is its sole partner, for which S.C. X RO S.R.L. provided engineering services (3D design, 2D various parts of (production lines of motor vehicles, etc.). According to the employment contracts registered with the ITM through the Revisal application, it appeared that the majority of the employees were classified under the corresponding job codes: “mechanical engineer designer, mechanical engineer, mechanical designer technician”.
From the documents presented (invoices issued and orders from beneficiaries), the tax inspection authorities found that the company under inspection mainly carried out engineering activities in the field of the automotive industry, the value of the projects analysed representing more than 50% of the total turnover achieved by S.C. X RO S.R.L. each year.
It was found that engineering services were provided for: “3D, 2D design of certain automotive production lines and simulation of their operation, design of certain cells in certain automotive production lines, 3D, 2D design of devices, robots, driverless transport systems, as well as offline (OLP) and online programming of devices, robots, etc.” for the construction of machines.
Thus, the verified company erroneously applied the construction facilities, i.e. the reduction of the social security contribution rate, for the income from salaries, although it carries out engineering activities defined by CAEN code 7112, these are not and are not related to the construction field, the activity carried out by it being the design of parts, devices, robots, parts of car manufacturing lines, etc.
The tax inspection authorities recalculated the tax on income of a salary nature and the related contributions, and additional tax liabilities were established in the total amount of x lei.
Source: ANAF