Secpnd-hand machines (photo Stocksolutions, Dreamstime.com)
The ANAF identified a samsar who did not declare his income, that is, he did not submit the Single Declaration and, in addition, he did not pay the VAT either.
According to the documents of the Tax Office, that person made purchases and shipments of second-hand cars in the period 2021-2023.
He did not submit the Single Return (Form 212) to declare his income and then pay the tax, CAS and CASS.
In addition, the analysis of the documents showed that in December 2021, the revenue from the sale of cars will exceed the VAT exemption ceiling of 300,000 lei. Basically, he had to submit form 300 VAT Return. If it also had intra-community operations, then there is another form: 390 Summary declaration regarding intra-community supplies/purchases/supplies.
If he did this, he became a VAT payer from February 1, 2022.
Therefore, the ANAF has calculated and determined the payment of VAT, tax and contributions. The tax office does not provide details of amounts and names due to tax secrecy. He has the possibility of amnesty, December 19 is the last day, his debt will be reduced by 25% and his penalties will be removed.
A similar case was also in March: A samsar who did not declare his income, ordered by ANAF to pay VAT, income tax, CAS and CASS
We remind you that ANAF has controlled samsari, but at the request of the Court of Accounts. For example, in 2022 the Court of Auditors found that in 2022 some people sold more than 50 used cars “from their personal assets” and did not declare themselves VAT payers, even if they exceeded the exemption ceiling of 300,000 lei.
It is about 7 people, one of whom was verified by ANAF Sector 1 (DFRFP Bucharest – Sector 1 Administration of Public Finances). 52,260 were recovered from that person for transactions carried out between 2017 and 2022.
“From the verification carried out regarding natural persons declared as paying tax on income from independent activities whose object of activity is the trade of cars, it was found that the tax authorities did not did not proceed to identify the taxpayers who earn income from the sale of cars”, says the Court of Auditors.
In reference to the 6 people who each made more than 50 transactions with second-hand cars, but were not checked by the ANAF, the reason given by the Court of Auditors is that “the fiscal authorities did not exercise his active role.”
These people should have paid, in addition to the VAT, the other taxes which would amount to 187,514 lei, according to the document mentioned, the amount being linked to the year 2022.
The recommendation of the Court of Auditors was that the general director of DGRFP Bucharest ordered the subordinate structure to establish the real obligations for these people: VAT, self-employment taxes, and also the social contributions due, respectively the registration of credits and tax. followed by collection.
Photo source: Dreamstime.com
