NATURAL PERSON X
The period inspected was: 01.01.2020 – 31.12.2021, for tax on income from self-employment, CAS and CASS.
The main observations of the tax inspection authorities were:
In 2020, PF X carried out a trading activity on the territory of the French State, an activity which generates income from self-employment.
The amount of X lei corresponding to the receipts obtained by the individual X came from the sale of scrap (copper, aluminum, stainless steel, brass, lead batteries, etc.), the continuity of the activity carried out being noted, he became a taxable person.
The taxpayer did not declare the income tax and compulsory social security contributions for the self-employed activities carried out.
The basis for calculating the health and social insurance contributions payable by self-employed individuals is the income chosen by the taxpayer, which may not be lower than 12 gross minimum wages.
In conclusion, as a result of the tax inspection, the total amount of X lei was additionally established, representing:
- Tax on income from self-employment: X lei;
- Social contributions: X lei.
Source: ANAF