Tax inspection carried out on unauthorised individual taxpayer

Period checked:

01.01.2018 – 31.12.2021 Income tax;

01.06.2018 – 31.12.2022 VAT;

01.01.2018 – 31.12.2021 Social contributions.

The main findings of the tax inspection authorities  were:

Following the documentary check carried out, the tax inspection authorities  found the following:

Did not declare, in 2018 – 2021, gross income from self-employment and additional self-employment income tax was assessed;

Did not submit the declarations of realized income, for the years 2018 – 2021, for which reason the health insurance contribution for realized and undeclared income was calculated;

Did not submit the declarations on the income earned for the years 2018 – 2021, for which reason the calculation of the social security contribution for earned and undeclared income was made.

Also, from the analysis of the income received according to the statement of account, since no supporting documents were submitted and no income realized was declared, the tax inspection authorities found that in March 2018, the taxpayer checked exceeded the threshold provided for VAT exemption, having the obligation to apply for VAT registration within 10 days. Thus, starting from 01.05.2018, the VAT collected on the income realized was determined.”


Source: ANAF