ANAF audited taxpayers who carry out activities in the nature of night bars, nightclubs or discotheques, the institution’s press release says.

Headquarters of ANAFPhoto: Hotnews

The DGAF control started in July and focuses on the fiscal aspects related to this activity, especially on income taxation, including through the use of AMEF in cases where this legal obligation exists and the presence of supporting documents for goods intended for commercialization.

• verification of the method of taxation of the collected sums, which represent the counter value of the delivered goods, including verification of compliance with the provisions of GEO no. 28/1999, reissued, regarding the obligation of business entities to use electronic fiscal marking devices, with the following changes and additions regarding equipment and connection to the national IT system ANAF and the use of AMEF, as appropriate;

• verification of the availability of legal forms of employment of service personnel, in accordance with the legislative determination of the amount of wages, including based on actually worked hours;

• verification of compliance with legal conditions of activity and permission for workplaces where activity is carried out;

• verification of the legal origin of the goods sold, with a focus on alcoholic beverages and tobacco/cigarette products, including compliance with the method of labeling with tapes/stamps, as appropriate.

What sanctions did ANAF give from July to the end of August

In the period from July 8 to August 28, 2022, as part of the campaign, 248 taxpayers were audited and 222 illegal sanctions were applied (197 fines and 25 warnings) for a total amount of 1,440,880 lei (fines and confiscations), respectively:

• fines for violations totaling 1,251,298 lei;

• confiscated amounts (cash and goods) totaling 189,582 lei;

• a measure in the form of suspension of activity was applied to 8 taxpayers (3 for non-compliance with AMEF, 2 for non-use of AMEF and 3 for non-compliance with Law 227/2015 on the Code, in the case Fiscal consequences were established/assessed for 5 taxpayers representing VAT, fiscal) ;

• tax on dividends and income tax in the amount of 174,207 lei.