S.C. X S.R.L., whose object of activity is “Technical testing and analysis activities”, CAEN code 7120.
Period checked:
01.04.2021 – 31.03.2023 corporate tax;
– 01.05.2021 – 31.05.2023 value added tax;
– 01.04.2021-31.05.2023 tax on dividend income distributed to individuals.
The main statements of the tax inspection authorities were:
a) With regard to corporate income tax:
– for the tax year 2022, it was found that the corporate income tax was erroneously calculated by wrongly recording deductible expenses, increased by the amount of x lei, as well as a tax exemption in the amount of x lei. In the scope of the declaration code 101, the entire amount of the account 2131 (technological equipment, machinery, tools, in the amount of x lei was taken from the balance sheet for the month of December 2022, in fact, during the fiscal year 2022, the audited company purchased tools and machinery falling under group 2131, in the total amount of x lei (current source for appliances without batteries, dry bath with standard indicator, etc.).
– for the tax year 2023 1st quarter, it was found that the corporate income tax due was calculated and declared erroneously, with a difference in the amount of x lei.
b) With regard to value added tax:
As a deficiency it was found that, although correctly recorded in the accounting records, in some cases, when the data were taken, differences were found between the accounting records and the data declared through VAT statements or declaration code 394, as follows:
– in March 2022, the audited company recorded deductible VAT in the accounts in the amount of x lei and declared deductible VAT in the amount of x lei in the VAT statement for March 2022, resulting in a difference of x lei, VAT deducted without having an invoice or other document relating to its origin;
– in March 2023, the audited company recorded deductible VAT in the accounts in the amount of x Lei and declared deductible VAT in the amount of x Lei in the VAT statement for March 2023, with a difference in the amount of x Lei, representing VAT deducted unduly;
– in April 2023, the audited company recorded deductible VAT of x lei in its accounts and declared deductible VAT of x lei in the VAT statement for April 2022, with the difference of x lei not supported by an invoice or other document relating to the source;
– In May 2023, the audited company recorded in its accounting records the pro forma invoice no. — dated 31.05.2023, in the total amount of x lei (of which VAT in the amount of x tei) issued by S.C. S S.R.L., representing “Pallet truck for weight lifting system”, transaction which was not completed and the company could not present another document proving the right to deduct value added tax.
c) Concerning tax on dividend income distributed to individuals:
As a deficiency, it was found that for the tax years 2022 and 2023 the audited company had erroneously determined the amount of dividend tax due as follows:
– in April 2022 the company paid dividends to shareholders in the amount of x lei, for which it declared tax on dividend income in the amount of x lei;
– in November 2022 the company paid dividends in the amount of x lei, for which it declared tax on dividend income in the amount of x lei;
– in March-May 2023 the company paid dividends to shareholders in the amount of x lei, for which it did not declare the related dividend income tax.
As a result of the tax inspection, a total amount of x lei was additionally assessed to the state budget, as follows:
– x lei income tax;
– x lei value added tax;
– x lei tax on dividend income distributed to individuals.
Source: ANAF