S.C. X S.R.L., with the object of activity “Distilling, refining and blending of alcoholic beverages”, CAEN code 2572.
Period audited: 01.01.2017 – 30.06.2023.
The main conclusions of the tax inspection authorities were:
As a result of the tax inspection carried out, an additional corporate income tax of X lei was established, resulting from the increase of the taxable base by the amount of x lei, as a result of the following expenses being established as non-deductible for tax purposes:
- RON X represent expenses recorded in the accounting registrations of the audited company based on invoices issued by various partners, for which the audited company did not submit supporting documents;
- MDL X represents amounts allocated to projects, recorded in account 471 “Prepaid expenses”, which were not discharged to expenses, the projects being considered blocked by the audited company;
- RON X represents expenses recorded in the accounting registrations of the audited company, invoices issued by an inactive supplier;
- X lei represents expenses recorded without being re-invoiced to the affiliated S.C. T S.A..
Also, as a result of the tax inspection, additional VAT in the amount of x lei was established, resulting from the non-granting of the right to deduct VAT for services invoiced by various partners for which no supporting documents were submitted to the control.
In conclusion, as a result of the tax inspection, the total amount of x lei was additionally established, representing:
- Income tax: x lei;
- VAT: x lei.