of various products”
S.C. X S.R.L., has as its object of activity “Intermediaries in the trade of miscellaneous products”, CAEN code 4619.
Period audited: 01.06.2023 – 30.06.2023.
The main findings of the tax inspection authorities were:
- VAT additionally collected in the amount of x lei related to invoices and advances not recorded in the accounts, for which the conditions for justifying the exemption of intra-Community supplies of goods/services are not met, as well as the establishment as income of some purchases of goods made, for which the proof of their existence in stock was not provided, given that no delivery documents were identified/presented;
- Tax on undeclared profit, corresponding to an additional base of x lei, relating to invoices and advances not recorded in the accounts, as well as the determination as income of purchases of goods made, for which no proof of their existence in stock was provided, given that no delivery documents were identified/presented, in accordance with the provisions of Art. 17 and Art. 19 para. (1) of Law no. 227/2015 on the Tax Code, as subsequently amended and supplemented.
- Thus, the provisions of Art. 278, para. (2) of Law no. 227/2015 on the Tax Code, as subsequently amended and supplemented, in conjunction with para. (1) and para. (2) of H.G. no. 1/2016 on the Implementing Rules of Law no. 227/2015 on the Tax Code, as amended and supplemented.
Source: ANAF