Findings at a glance
- Traceability of the calculation
- Completeness of the data basis
- Business-specific benchmark
- Official benchmark tables
4× exceeded
Traceability of the calculationexceeded
The authority is OBLIGED to state in the assessment act the factual reasons, the legal basis for using estimation AND the criteria of estimation.
CitationCod de procedură fiscală (Legea 207/2015), art. 106 alin. 3
What we provideEvery figure is traceable down to the individual document. The chain of calculation can be walked in both directions — from the result to the document and back.
Completeness of the data basisexceeded
Estimation applies where the authority cannot determine the correct fiscal situation and finds the accounts, returns or documents produced to be incorrect or incomplete, non-existent or not made available.
CitationCod de procedură fiscală, art. 106 alin. 1 und 2
What we provideA full census across all accounts, suppliers and product groups. No sampling is used; 100 per cent is the upper limit and cannot be exceeded by any method.
Further information — 2 axes
Business-specific benchmarkexceeded
The authority must identify those elements that come CLOSEST to the actual fiscal situation.
CitationCod de procedură fiscală, art. 106 alin. 3
What we provideThe calculation rests on the recipes and quantities of the audited business, not on an industry average.
Official benchmark tablesexceeded
For claims administered centrally, the authority may use methods of estimation approved by order of the President of ANAF.
CitationCod de procedură fiscală, art. 106 alin. 4
What we provideThe actual mark-up of the business is determined and set against the official figure — with a reasoned classification.