|  | Locatia | Materia | Organul Constatator | |
|---|
| 2 |
|
 | ALBA |
| |
| 4 |
|
| |
| 12 |
|
| ARGES |
| |
| 10 |
|
| |
| 4 |
|
| BISTRITA NASAUD |
| |
| 2 |
|
| |
| 1 |
|
| CARAS SEVERIN |
| |
| 7 |
|
| |
| 2 |
|
| DIMBOVITA |
| |
| 18 |
|
| Directia Generala de Solutionare a Contestatiilor |
| |
| 3 |
|
| GALATI |
| |
| 3 |
|
| |
| 3 |
|
| HUNEDOARA |
| |
| 7 |
|
| |
| 3 |
|
| MARAMURES |
| |
| 2 |
|
| |
| 2 |
|
| SIBIU |
| |
| 11 |
|
| |
| 7 |
|
| TIMIS |
| |
| 3 |
|
| |
| 4 |
|
| VALCEA |
| |
| 34 |
| |
| 3 |
| HG401/00A6 |
| |
| 1 |
| |
| 11 |
| HG401/00PT10 |
| |
| 5 |
| |
| 21 |
| HG401/00PT10.10 |
| |
| 13 |
| |
| 136 |
| HG401/00PT10.12 |
| |
| 41 |
| |
| 4 |
| HG401/00PT10.15 |
| |
| 2 |
| |
| 27 |
| HG401/00PT10.18 |
| |
| 4 |
| |
| 3 |
| HG401/00PT10.5 |
| |
| 199 |
| |
| 5 |
| HG401/00PT11.11 |
| |
| 2 |
| |
| 25 |
 | HG401/00PT11.4 |
| |
| 2 |
|
| |
| 2 |
|
| BIHOR |
| |
| 2 |
|
| |
| 1 |
|
| Accesorii |
| |
| 1 |
|
| |
| 1 |
|
| obligatia colectarii TVA la agentii economici neplatitori de TVA (societate de asigurari) care depasesc plafonul de scutire si nu depun cerere de luare in evidenta ca platitori de TVA |
| |
|