ANAF announces controls on security and protection companies: High tax risk

According to an ANAF press release, the selection of taxpayers was carried out based on complex risk analyses, which highlighted systematic practices of reducing the taxable base, artificial outsourcing of tax obligations and inconsistencies between the volume of activity carried out and the declared obligations.

The checks of anti-fraud inspectors are carried out at the company headquarters, as well as in over 300 places where the personnel of the targeted companies carry out their activities, in order to verify the consistency between the operational situation in the field, personnel records and declared tax obligations.

The action also aims to verify the calculation, withholding and payment of income tax and mandatory social contributions, „in the context in which ANAF risk analyses have highlighted suspicions regarding: the use of undeclared or underdeclared work; the formal employment of employees with minimum wages, while granting additional untaxed amounts; the use of artificial forms of collaboration (service contracts, chain subcontracting) to conceal employment relationships and shift tax burdens onto intermediary entities; incomplete reporting of income and expenses in accounting”.

Inspectors from the Labor Inspection also participate in the controls.