S.C. X S.R.L. has as its object of activity “Road and highway construction works”, CAEN code 4211.
Period audited: 01.01.2019 – 31.12.2021.
Main tax inspection authority’s main findings: from the analysis of the documents submitted for the period 2019 – 2021, the following was found:
- The audited company deducted an amount of x lei from the corporate income tax, exceeding the maximum allowed limit calculated on the corporate income tax, which was x lei, resulting in a corporate income tax difference in the amount of x lei.
- A check of the centralized statement on the investments for which the company may benefit from the facility for reinvested profit, as well as of the purchase documents, showed that for investments amounting to RON x representing means of transport, the legislation does not provide for the granting of the exemption.
- The audited company stated that the respective objective was dismantled and part of its components were sold with the invoice –/10.11.2023, totaling RON x. Since the company has not kept the objective in its assets for 5 years, it cannot avail the facility of reinvested profit exemption.
- At the same time, compared to the corporate income tax declared by the company for the year 2020 in the amount of RON 0 (line 48 of the return 101), an additional difference in the amount of RON x was found.
In conclusion, the total difference in corporate income tax established as a result of the documentary verification is RON x.
Source: ANAF