MEDICAL PRACTICE OF FAMILY MEDICINE X has as its object of activity “Activities of specialized medical assistance”, CAEN code 8622.
Period audited:
- 01.2018 – 31.03.2024 – Tax on income from salaries and salaries assimilated to salaries;
- 01.2018 – 31.03.2024 – Social contributions.
Main conclusions of the tax inspection authorities :
As a result of the checks carried out, the tax inspection authorities found that C.M.I. X realized income from taxable self-employed activities in the period 2018 – 2023, namely the activity of providing medical services (family medicine in the Medical Practice Family Medicine X).
C.M.I. X did not file for the period 2018 – 2023 the single returns on income tax and social contributions due by individuals.
For the audited period, taking into account the gross income realized from the contractual relations entered into with the Health Insurance House X, respectively with the Public Health Department X, the deductible expenses established by the tax inspection authorities by exercising their active role, as well as the tax assessment decisions for tax liabilities established ex officio, the tax inspection authorities established:
- Additional tax on income from self-employment totaling x lei;
- Social contributions totaling x lei.
Source: ANAF