Locatia Organul Constatator Acte Normative 1 impozit cu retinere la sursa pe veniturile obtinute din Romania de persoane juridice nerezidente de natura dobanzilor 1 Directia Generala de Solutionare a Contestatiilor Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A113 LG571/03A114 LG571/03A115L1ld) LG571/03A115L1li) LG571/03A118A7L1PT15 LG571/03A118A7L1PT28 LG571/03A21L4lb) LG60/94A11PT1 LG60/94A11PT2 HG44/04PT2L9 HG44/04PT2L10 Dc26/76A12PT1 Dc26/76A12PT2 Dc26/76A12PT4 Dc238/74A12L1 Dc238/74A12L2 Dc238/74A12L3lb) OG92R/03A206L1lc)ld) OG92R/03A119L1 OG92R/03A120L1 LG571/03A145L1 LG571/03A145L2la) LG571/03A146 HG44/04PT45L4 LG571/03A160L1 LG571/03A160L2 LG571/03A160L3 LG571/03A160L4 LG571/03A160L5 HG1861/06PT82 LG571/03A129L1 LG571/03A134 LG571/03A137L1la) LG571/03A134L1 LG571/03A128L4ld) LG571/03A128L8la-c) LG571/03A128L8lf) LG571/03A128L1 OG92R/03A65L2 OG92R/03A205 OG92R/03A206L2 OG92R/03A209L1lc) OG92R/03A209L2 OG92R/03A215L1L2 OMFP 1939/04Anexa 2 pct.1 OMFP 1939/04Anexa 2 pct.2 LG554/04A14L1L2 2 impozit cu retinere la sursa pe veniturile obtinute din Romania de persoane juridice nerezidente de natura redeventelor ((know-how) 1 DGRFP Bucuresti Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A113 LG571/03A115L1ld) LG571/03A116L1 LG571/03A118 HG44/04PT48 LG207/15A268L1 LG207/15A272L1 OPANAF3741/15PT5.3 OPANAF3741/15PT5.5 1 Directia Generala de Solutionare a Contestatiilor Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A113 LG571/03A114 LG571/03A115L1ld) LG571/03A115L1li) LG571/03A118A7L1PT15 LG571/03A118A7L1PT28 LG571/03A21L4lb) LG60/94A11PT1 LG60/94A11PT2 HG44/04PT2L9 HG44/04PT2L10 Dc26/76A12PT1 Dc26/76A12PT2 Dc26/76A12PT4 Dc238/74A12L1 Dc238/74A12L2 Dc238/74A12L3lb) OG92R/03A206L1lc)ld) OG92R/03A119L1 OG92R/03A120L1 LG571/03A145L1 LG571/03A145L2la) LG571/03A146 HG44/04PT45L4 LG571/03A160L1 LG571/03A160L2 LG571/03A160L3 LG571/03A160L4 LG571/03A160L5 HG1861/06PT82 LG571/03A129L1 LG571/03A134 LG571/03A137L1la) LG571/03A134L1 LG571/03A128L4ld) LG571/03A128L8la-c) LG571/03A128L8lf) LG571/03A128L1 OG92R/03A65L2 OG92R/03A205 OG92R/03A206L2 OG92R/03A209L1lc) OG92R/03A209L2 OG92R/03A215L1L2 OMFP 1939/04Anexa 2 pct.1 OMFP 1939/04Anexa 2 pct.2 LG554/04A14L1L2 1 impozit pe veniturile persoanelor juridice nerezidente stabilit suplimentar prin decizia de impunere in conditiile in care a fost calculat, evidentiat si achitat la bugetul de stat dar nu a fost declarat corect 1 Directia Generala de Solutionare a Contestatiilor Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A19 LG571/03A24L1 LG571/03A24L3ld) LG571/03A24L5lb) LG571/03A11 LG571/03A19L1 LG571/03A137L2la) LG571/03A137L1la) LG571/03A160L1 LG571/03A160L2 LG571/03A160L3 LG571/03A160L4 LG571/03A160L5 OG92R/03A206L1lc)ld) OG92R/03A119L1 OG92R/03A120L1 OG92R/03A120L3 OG92R/03A94 OG92R/03A120L2 OG92R/03A120^1 HG44/04PT12 53 impozitarea la sursa a dividendelor, redeventelor, comisioanelor si dobanzilor platite unui nerezident 5 ARAD Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A7 HG44/04 OG92R/03A216 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A7 LG571/03A118 OG92R/03A65 OG92R/03A85 OG92R/03A175 OG92R/03A176 OG92R/03A186 Organe de inspectie fiscala din cadrul MFP si ANAF OG83/98A12 DC625/73A10 DC625/73 OMFP635/02 Organe de inspectie fiscala din cadrul MFP si ANAF OG92R/03A82 OG92R/03A83 OG92R/03A174 OG51/97A25 OG83/98A1 OG83/98A2 OG83/98A12 OU17/00A11 LG345/02A29 OU17/00A31 LG345/02A33 OG61/02A12 OG61/02A14 OG92R/03A114 OG92R/03A120 OG92R/03A175 OG92R/03A184 Organe de inspectie fiscala din cadrul MFP si ANAF OG92R/03A82 OG92R/03A83 OG92R/03A174 OG83/98A1 OG83/98A2 OG83/98A12 1 BACAU Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03 OG92R/03A114 4 BIHOR Organe de inspectie fiscala din cadrul MFP si ANAF HG44/04 LG571/03A118 OG92/03A109 OG92/03A114 OMFP635/02 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A118 LG571/03 OG83/98A1 OG83/98A2 OG83/98A6 OG83/98A12 OG11/96A13 OG11/96A14 OG61/02A13 OG61/02A14 OG92/03A115 OG92/03A116 OG92/03A120 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A7 LG571/03A19 LG571/03A21 LG571/03A155 LG571/03A118 HG44/04PT12 HG44/04PT22 HG44/04PT44 OG92R/03A119 OG92R/03A120 Organe de inspectie fiscala din cadrul MFP si ANAF OG83/98A1 OG83/98A2 OG83/98A6 OG7/01A10 OG7/01A16 OG7/01A83 OG92R/03A120 OG92R/03A121 OG61/02A13 OG61/02A14 LG571/03 HG44/04 LG15/94A9 LG15/94A11 1 BRAILA Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A7 LG571/03A11 LG571/03A19 LG571/03A21 LG571/03A118 LG571/03A140 LG571/03A157 HG44/04PT12 HG44/04PT48 1 BRASOV Organe de inspectie fiscala din cadrul MFP si ANAF LG31R/90 OG26/95 OMFP635/02 2 BUCURESTI Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A126 LG571/03A127 LG571/03A141 OG92/03A115 OG92/03A119 OG92/03A120 1 CARAS SEVERIN Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03 1 CLUJ Organe de inspectie fiscala din cadrul MFP si ANAF LG15/94A17 LG133/99 HG909/97 HG244/01 HG518/95 HG859/02 HG1050/04 OG70R/94A4 OG92R/03A175 OG83/98A12 OG11/96A86 OG11/96A88 OG26/01 OMF2051/97PT1 OMF2052/97A1 2 COVASNA Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A118 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A118 3 DGRFP Brasov Organe de inspectie fiscala din cadrul MFP si ANAF LG29/02A11 LG571/03A41 LG571/03A65L1 LG571/03A67 LG571/03A90 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A21L3lk) LG571/03A51 LG571/03A57L1 LG571/03A57L2la) LG571/03A55L3lg) LG571/03A118 LG571/03A296^3la) HG44/04PT68la) HG44/04PT69 HG44/04PT70 LG207/15A279L1 OG92R/03A119 OG92R/03A120 OG92R/03A120^1 LG207/15A173 LG207/15A174 LG207/15A176 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A41 LG571/03A65L1 LG571/03A67 LG571/03A90 LG29/02A11 1 DGRFP Bucuresti Organe de inspectie fiscala din cadrul MFP si ANAF LG207/15A6 LG207/15A7L2 LG207/15A7L3 LG207/15A12 LG207/15A13 LG207/15A130 LG287/09fara articol