Cafes and other Horeca establishments have a “tip bank” where customers can leave a few lei as a tip. Given that tipping is officially regulated, the question arose: what would happen if an ANAF inspector walked in and saw the bank?

HotNews.ro interviewed Dan Manolescu, president of the Chamber of Tax Consultants (CCF), in which we touched on several topics, including this one.

*The interview will be published on Monday

According to him, as long as the amounts in the bank do not reach the company’s management and remain in this bank, we can consider them black money, “because I have them, they are in the unit, but somehow they are not reflected.”

“They do not have a clear regime of what is happening to them. This mostly happened when all the tips were somehow collected in a parallel stream to the cash register revenue collection. Now, at the internal level, it is possible to establish a provision according to which every half day or when the shifts change, these amounts must be inventoried, counted and registered in the cash register,” said Dan Manolescu.

However, the question arises, he says: if there are small amounts of 1 lei, 2 lei, is it worth putting a lei in the cash register every time?

“Maybe yes, maybe no. Here it will depend on how this statement will be checked and whether we will sharply approach the regulatory authorities, saying: we found 3 extra lei in you. I don’t think we need to get there,” explained the president of the Chamber of Fiscal Consultants.

The position of ANAF inspectors will matter if no regulations emerge

“If we see that at the end of the shift these amounts are inventoried, accounted for, then the flow of distribution is established and the tax regime is applied, why should we bother? The fact that it doesn’t record 2-3 lei per second when a customer came in and left 1 lei in the bank and put it in the cash register, is that evasion?” Manolescu said.

He believes that we need to understand these things and that the Treasury needs to take its role of leadership and understanding seriously.

“We have to see the phenomenon of evasion where it is really big. This is where difficulties often arise between the taxpayer and the tax authority due to many of these very tough approaches that create pressure. Maybe there should be rules, maybe it should be regulated in this sense, if it is necessary for the fiscal body to see somewhere written that this is normal,” said the president of the Chamber of Fiscal Consultants.

According to him, we are used to the fact that very often everything is written down to the smallest detail, because otherwise we do not know what to do.

• The idea of ​​common sense and rationality in evaluating certain things has disappeared, and we wait for everything to come to an end, because otherwise we say that it is not good.

“We have to introduce a mechanism to understand this phenomenon and determine whether there is an avoidance zone or just a zone to make the economic activity more efficient, and I don’t have to look at every customer who leaves if he left the lion there and give the cashier a kick. This should be regulated either at the level of a secondary norm or at the level of a custom under control,” Dan Manolescu also noted.