ANAF a constatat, in urma unei inspectii fiscale, ca Raiffeisen Bank a platit mai putine impozite decat ar fi trebuit.

Conform unui audit la Raiffeisen realizat de ANAF in perioada 2017-2019, avand ca obiect impozitul pe profit, autoritatea fiscala a constatat ca banca a achitat mai putin cu 262 de milioane de lei.

Iata raportul Raiffeisen cu privire la acest subiect:

In the period December 2017 – May 2019, the Bank had been subject to a fiscal audit from Romanian Tax Authority (further called “ANAF”).

The object of the audit was income tax (period 2011-2016) and withholding tax (period 2013-2016).

The fiscal audit report indicated total additional charges of RON 262,413 thousand which includes income tax, withholding tax and related penalties.

The Bank has paid all the charges resulting from the fiscal
inspection.

In response, the Bank submitted an administrative appeal against the inspection report, requesting its cancellation.

The Bank received the answer to the appeal, according to which the Bank is entitled to receive back 10% of the principal charges included in the tax report.

The Bank started the legal procedures for the recovery of the remaining amounts and initiated a litigation in this respect.

Based on the facts and documents presented to the tax authority concerning certain operations that were the object of the control performed by the tax authority, considering the reclassification/qualifications made by the tax authority, and considering the opinions issued by the tax advisers and by the law firm that represents the bank in the litigation against the tax authority, the Bank assessed that it is more likely that a
court decision would be favourable to the Bank (in the sense of acknowledging the operations as performed by the bank) than to have a non- favourable court decision.

As a result, the Bank recognised as expense the amount of RON 21,486 thousand, while the remaining amount of RON 240,927 paid is reflected as prepayment.

According to IFRIC 23, the carrying amount of income taxes with uncertain treatment is RON 152,274 thousand and resulted from the tax audit detailed above.

This amount includes income tax (principal and related penalties). In this respect, the taxation authority represents the body that decides whether tax treatments are acceptable under tax law and might include the court.