S.C. X S.R.L.
Its object of activity is “Other passenger transport by rail n.e.c.”, CAEN code 4939.
Period audited: 01.02.2022 – 31.05.2023.
The main results of the tax inspection authorities were:
From the checks carried out, it was found that the company X S.R.L. carried out the activity of alternative passenger transportation, and several receipts from related companies were identified, namely S.C. B S.R.L. and S.C. S S S.R.L.
The audited company did not submit its tax returns and annual financial statements to the territorial tax authority and did not transfer the taxes and duties due.
Following the analysis of the data from the account statements, it was found that on 30.09.2022 the audited company obtained a turnover of x lei, exceeding the exemption ceiling of 300,000 lei. Thus, for the difference in income obtained from the provision of transportation services, from November 2022 until March 2023, in the total amount of x lei, the company owes VAT collected in the amount of x lei, and additional tax on microenterprises’ income in the amount of x lei.
Following the analysis of the data from the account statements, it was found that on 30.09.2022 the audited company obtained a turnover of x lei, exceeding the exemption ceiling of 300,000 lei. Thus, for the difference in income obtained from the provision of transportation services, from November 2022 until March 2023, in the total amount of x lei, the company owes VAT collected in the amount of x lei, and additional tax on microenterprises’ income in the amount of x lei.
According to the information provided by the company X, Member State X – Branch X S.R.L., during the period subject to documentary verification, several individuals worked for the benefit of the company X S.R.L., and the company was liable for payment of payroll tax and social contributions in the total amount of x lei.
In conclusion, as a result of the documentary check carried out, additional tax liabilities totaling x lei were established, of which:
- VAT: x lei;
- Tax on income of micro-enterprises: x lei;
- Tax on income from other sources: x lei;
- Tax on salaries: x lei;
- Social contributions: x lei.
Source: ANAF