NATIONAL MANAGEMENT X R.A. has as its object of activity “Forestry and other forestry activities”, CAEN code 210.
Period audited: 01.01.2016 – 31.12.2020.
The main results of the tax inspection authorities were:
- During the audited period, the tax inspection authorities established additional corporate income tax in the total amount of x lei, as follows:
- adjustment of depreciation of fixed assets considered erroneously deductible by the audited company in the amount of x lei;
- provisions erroneously registered as deductible in the amount of x lei;
- expenses related to motor vehicles for which the conditions for full deductibility are not met, in the amount of RON x;
- adjustments for the depreciation of current assets considered erroneously tax deductible in the amount of RON x;
- losses from receivables that do not meet the conditions of deductibility in the amount of x lei;
- non-deductible expenses representing VAT related to investments on state assets, in the amount of x lei;
- expenses representing VAT on goods granted free of charge to beneficiaries, amounting to x lei;
- income related to contractual penalties not taken into account in the calculation of the tax result, in the amount of RON x;
- income not included in the calculation of the tax result related to provisions, amounting to RON x;
- income not taken into account in the calculation of the tax result related to unjustified corrections, in the amount of x lei;
- purchases from taxpayers declared inactive in the amount of x lei, VAT totaling x lei, resulting from the following:
– purchases that were not intended to be used for taxable operations, the VAT related to these operations being x lei;
– expenses relating to motor vehicles that do not meet the conditions of deductibility, the VAT related to these operations being x lei;
– scrapped goods for which the proof of destruction was not submitted, the VAT related to them amounting to x lei;
– unissued invoice regarding the correction of the increase in the taxable base, the additional VAT collected being in the amount of x lei;
– invoices not included in the sales journal, the VAT relating thereto amounting to x lei;
– erroneous application of the simplification measures provided for in Art. 331 para. (1) and para. (2) letter b) of Law no. 227/2015 on the Fiscal Code, as amended and supplemented, with regard to supplies made to customers not liable for VAT, thus resulting in additional VAT collected in the amount of x lei.
Source: ANAF