Results of a tax inspection of a company that has as its object of activity “Construction of residential and non-residential buildings”

S.C. X S.R.L. has as its object of activity “Construction works of residential and non-residential buildings”, CAEN code 4120.

Verified period:

The main results of the tax inspection authorities were:

Analyzing the information existing in the computer system and corroborated with the results as a result of the checks carried out, the tax inspection team found that the audited company employs staff that it provides, under a service contract, to partner Y S.R.L., but without invoicing these services to the beneficiary.
On the basis of the cost of salaries (gross payroll plus the labor insurance contribution), the control authority established the income that the company did not invoice to the beneficiaries, thus establishing additional value added tax collected in the amount of x lei.
By not registering the income related to the period 2021 – 2024 in the accounting records, the company violated the provisions of Article 49 of Law 227/2015 on the Tax Code, as amended, thus the control authority established additional microenterprise income tax in the amount of x lei
As a result of the checks carried out, it was found that, in the period January 2022 – March 2024, the company erroneously considered that it benefited from the facilities granted to certain branches of the economy (in this case, construction), namely tax exemption, thus the control authority recalculated the obligation on tax on income from wages and similar income, establishing additional tax in the amount of x lei.
With regard to the income from salaries and assimilated to salaries, social security contributions in the total amount of x lei were established

An additional amount of x lei was established, representing:

Source: ANAF