- P.F.F.A. X has as its object of activity “Real estate development (promotion)”, CAEN code 4110.
The period audited was:
- 01.2020 – 31.12.2022 for self-employment tax;
- 01.2020 – 31.12.2022 for social contributions;
- 05.2021 – 31.12.2022 for value added tax.
Main findings of the tax inspection authorities :
In the period 01.01.2020 – 31.12.2022, P.F.A. X obtained income from the sale of goods, deliveries for which it issued invoices and concluded notarially authenticated sale-purchase contracts, bilateral promises and antecontracts, for which it received advances, being obliged to declare the income obtained from the activity of selling real estate.
In the light of the legal provisions, the control body proceeded to distribute the net income realized in equal shares of 50% between the two co-owners of the goods sold, P.F.A. X and P.F.A. Y.
For the goods and services purchased and intended to be used by the taxpayer for his taxable operations, no right of deduction was granted for the amount of x lei, with a taxable base of x lei.
By modifying the taxable base with amounts representing undeclared gross income and expenses considered non-deductible, the taxpayer owes additional income tax in the amount of x lei.
In conclusion, as a result of the verification carried out, the total amount of x lei was additionally established, representing:
- tax on income from self-employment: x lei
- social contributions: x lei;
- VAT: x lei.
Source: ANAF