Period audited:
- 01.2020 – 31.12.2023 corporate income tax;
- 01.2022 – 31.12.2023 VAT.
The main conclusions of the tax inspection authorities were:
As regards value added tax, the amount of x lei was additionally established as follows:
- VAT difference arising from misdeclaration;
- VAT difference deducted erroneously, for which the company did not submit supporting documents;
- the corrected VAT difference relating to intra-Community supplies to a company with an inactive VAT code.
As far as corporate income tax is concerned, the tax inspectorates additionally established the amount of x lei, as follows:
- the difference in income tax representing the undeclared payment obligation;
- the difference in corporate income tax relating to expenses for services rendered by third parties, for which the taxpayer did not submit supporting documents;
- the difference in corporate income tax related to the exemption of reinvested profit for the year 2023, wrongly calculated by the company.
In addition, the tax inspection authorities additionally established the amount of x lei as tax on dividend income distributed to individuals, as a result of the following:
- erroneous calculation of tax on dividend income;
- the difference of undeclared dividend income tax;
- the difference tax not withheld by the company on dividends paid.
Thus, additional tax liabilities totaling x lei were assessed, of which:
- VAT: x lei;
- corporate income tax: x lei;
- tax on dividend income distributed to individuals: x lei.
Source: ANAF