S.C. X S.R.L. has as its object of activity “Raising of other animals”, CAEN code 149.
Period audited:
- 01.2020 – 31.12.2022 – Tax on the income of micro-enterprises;
- 01.2023 – 31.03.2024 – Corporate income tax;
- 01.2020 – 31.03.2024 – Tax on income from other sources.
The main conclusions of the tax inspection authorities were:
- a) Regarding the tax on microenterprise income:
During the period 01.01.2020 – 31.12.2022, the audited company recorded income in the amount of MDL x for which it was obliged to calculate and declare tax on microenterprise income at the rate of 3%, totaling MDL x, and it is registered as a payer of tax on microenterprise income.
- b) With regard to corporate income tax:
Since as on 31.12.2022, the company no longer fulfilled all the conditions to be a payer of tax on income of micro-enterprises, it was established that the audited company owed corporate income tax from 01.01.2023. As a result of the verification, additional profit tax was calculated in the total amount of x lei.
- c) With regard to tax on income from other sources:
The audited company recorded in the debit of account 461 “Sundry Debtors” amounts for which no supporting documents were submitted to prove that a consideration was executed for the benefit of the company, so as to justify the nature of the payment of this amount and its use for the purpose of carrying on the company’s business. This resulted in additional tax on income from other sources totaling x lei.
Following documentary checks, additional tax liabilities totaling x lei were established, as follows:
- x lei – Corporate income tax;
- x lei – Tax on income from other sources;
- x lei – Tax on income of micro-enterprises.
Source: ANAF