Period audited: 01.07.2020 – 31.03.2021, corporate income tax.
The main results of the tax inspection authorities were:
According to the provisions of Title II in conjunction with the provisions of Title III of the Law no. 227/2015 on the Tax Code, as amended and supplemented, as well as the spot check of supporting documents and accounting statements submitted by the company, the tax inspection team found that during the period 01.01.2020 – 30.09.2020, the audited company obtained income in the total amount of x lei. Pursuant to the provisions of Article 52 in conjunction with Article 47 of the Law No. 227/2015 on the Tax Code, as amended, the company would have been liable to pay corporate income tax as of 01.07.2020.
The income taken into account in the calculation for setting the ceiling of EUR 1,000,000 was the one provided for in art. 54 of Law no. 227/2015 on the Tax Code, as amended and supplemented.
Thus, the tax inspection authorities proceeded with the calculation of the corporate income tax until 31.03.2021, since from 01.04.2021 the audited company was registered as a payer of corporate income tax, and additional corporate income tax was established in the total amount of x lei.
Source: ANAF