X INDIVIDUAL ENTERPRISE carries out the activity “Growing of cereals (excluding rice), leguminous crops and oil seed crops”, CAEN code 111.
Period audited:
- 01.2017 – 31.12.2021 for self-employment tax and social contributions.
Main findings of the tax inspection authorities : on the basis of the documents made available to the control authorities , it was found that the purchase documents were related to the agricultural activity for which the net income is determined on the basis of the income norm, as well as to another agricultural activity (rendering of services in agriculture) for which the annual net income is determined in the real system. However, the related expenses have not been shown separately for the two activities.
Thus, depending on the share of each activity in the total activity carried out, the tax inspectorates determined the apportioned amount of the common expenses for the two activities, as well as the tax depreciation.
As a result of the tax inspection carried out, additional tax liabilities in the total amount of x lei were established, of which:
- tax on income from self-employment x lei;
- social contributions x lei.
Source: ANAF