Statements following the tax inspection of a company engaged in the activity “Construction work on residential and non-residential buildings” (CAEN 4120), for the periods:
01.07.2021-31.12.2021 – Income tax;
04.09.2020-31.10.2022 – Value added tax;
13.07.2020-31.10.2022 – Tax on income from wages and salaries and social contributions.
By findings of the tax inspection authorities , were:
Deficiencies were found both in the way of establishing the tax base and in the way of calculating and declaring the corporate income tax, i.e. the audited company did not correctly determine the corporate income tax recorded in the accounts, erroneously increasing the settled corporate income tax by a total amount of 90,780 lei.
From the analysis of the payment statements and accounting documents, the tax inspection authorities found that, for the period 13.07.2020-30.06.2022, the audited company did not calculate and record in the accounting records, and did not declare to the territorial tax authority the tax on income from wages and salaries, because it granted tax incentives for employees in the construction sector, based on the provisions of O.U.G. no. 114/2018 on the establishment of certain measures in the field of public investments and fiscal-budgetary measures, as amended by O.U.G. no. 43/12.06.2019 and in accordance with Article 60, item 5 in conjunction with Article 76 paragraphs (1)-(3) of Law no. 227/2015 on the Tax Code as amended and supplemented.
The main activity carried out by S.C. X S.R.L. consisted in the provision of intra-Community services representing construction and/or repair works for various beneficiaries based in Member State X.
Thus, the tax inspection authorities recalculated the social security contributions and the tax on income from wages and salaries, following the application of the tax code of contributions and tax due on income from wages and salaries, without granting the facilities in the construction sector and established for the period July 2020-June 2022 additional obligations.”
Source: ANAF