P.F. X,
The period audited was:
01.01.2017 – 12.31.2019, Tax on income from other sources;
01.01.2018 – 31.12.2019, Social Health Insurance Contribution.
The main findings of the tax inspection authorities were:
After analyzing the account statements from the ANAF database, the tax inspection authorities found that P.F. X obtained income from cryptocurrency operations, as follows:
- in 2017, in the amount of x lei;
- in 2018, in the amount of x lei;
- in 2019, in the amount of x lei,
incomes which represent, in fact, incomes from other sources received from virtual/cryptocurrency trading operations.
Given that P.F. X did not declare to the territorial tax body the income realized from other sources and the social health insurance contribution for the income realized, for the period 2017-2019, the tax inspection authorities established additional amounts totaling x lei.
Source: ANAF