This refers to the income of citizens derived from the sale of goods through postal items that have been paid for by cash on delivery. Cash on delivery is a postal service which consists in the payment by the recipient to the sender of the cost of the goods that are the subject of the postal shipment.
The State Tax Service, in accordance with the provisions of the tax legislation on taxation of undeclared income of citizens, takes measures to identify individuals who use postal services in order to carry out business activities without registration.
As a result of the actions taken by the STS against the concerned persons, during the tax period of 2024, 185 taxpayers declared additional income in the amount of 24.7 million lei and, accordingly, calculated income tax in the amount of 2.4 million lei. Of these, seven people declared income amounts from 300 thousand lei to 1 million lei. The largest group (126 people) consisted of citizens who declared additional incomes from 100 thousand lei to 300 thousand lei. Incomes up to 100 thousand lei were registered by 52 taxpayers.
The State Tax Service has access to data on large mailings, along with information from commercial banks, real estate agencies, auditors, etc., and thus identifies taxpayers who do not fulfill the provisions of the tax legislation on a voluntary basis.
