Tax inspection of a taxpayer whose object of activity is “Manufacture of metal structures and component parts of metal structures”

  1. S.C. X S.R.L., having as its object of activity “Manufacture of metal constructions and component parts of metal structures”, CAEN code 2511.

    The period audited was: 04.07.2020 – 30.09.2023.

    The main observations  of the tax inspection authorities  were:

    From the verification of the documents submitted during the documentary verification, the following was found:

    • The main beneficiaries of the company in the period under review were companies operating in the shipbuilding sector, the works consisting of works specific to the shipbuilding sector not directly related to the construction sector for the application of the facilities, even though the audited company used the CAEN code 2511 in the authorization of its object of activity.
    • As a result, it was found that the work carried out for customers in the shipbuilding sector did not represent an activity in the construction sector as defined in the legal provisions granting certain facilities to companies operating in the construction sector.
    • The share of the specific shipbuilding sector work carried out by the audited company in the realized turnover, which it considers to be specific to the construction sector, is more than 50% in each year, as follows:
    • 51% in 2020;
    • 79% in 2021;
    • 68% in 2022;
    • 66% between January 2023 and September 2023.
    • In view of the above, the tax inspection authorities found that, during the period under review, the share of activities that are directly related to the construction sector does not comply with the condition of representing 80% of the turnover obtained, which is the condition required for the granting of the tax facility in the line of exemption from tax on income from wages and social security contributions, even though the declared CAEN code (namely CAEN code 2511) is the one mentioned by the legal provision.
    • Following the documentary verification, the total amount of X lei was additionally established as follows:
    • Tax on wage income: X lei;
    • Individual social insurance contribution: X lei;
    • Health insurance contribution: X lei;
    • Labor insurance contribution: X lei.

Source: ANAF