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After the tax administrator’s analysis of the goods and services acquired by the company, it was clear that the company did not include in the accounting part of the income from dental services provided to patients: prosthetics, oral hygiene, tooth extraction, numbness, etc. . . “said Audrius Morkūnas, Director of CSTI Klaipeda.
After the company clarified the data provided to the tax administrator, additionally more than 373 thousand were declared. revenue of about 56 thousand. 50 thousand euros of personal income tax payable on dividends paid and around 50 thousand euros. additional income tax payable.
The inspection also revealed that in addition to health care services, which are not subject to VAT by law, the company was engaged in the supply of goods (toothpaste, brushes, dental ornaments), provided beauty services (teeth whitening) , but not Declare income from these activities as VAT taxable income as required by tax law.
“VAT relief is not available for all services provided by health care institutions. If the medical document indicates that the client needs treatment, the services provided for this purpose are exempt from VAT. If the medical indication is not indicated, the services are considered to be provided for other purposes: they are subject to VAT at the standard VAT rate, ”said A. Morkūnas.
The company stated that it used three luxury cars in its operations, whose purchase VAT, fuel and other costs were included in the allowable deductions. One of these cars was used by an accountant, a close relative of the manager, who worked for the company for just 0.2 full-time positions. The operating costs of this electric car in just one year amounted to about 11 thousand. euros. The company could not justify that the car was used in its entirety in economic activities and therefore acknowledged that 80% of the car was used. Unjustifiably attributed allowable deductions to costs and adjusted tax returns.
“Violations are most frequently reported in companies that provide dental services: non-accounting of income, satisfaction of private needs with company funds, unreasonable payment of funds to company administrators, unreasonable attribution of expenses (for example, business trips to foreign resorts) at allowable deductions, “says A. Morkūnas. The sector is one of the priorities, the CTI pays more attention to it.
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