Materia Organul Constatator Acte Normative 4 deductibilitatea fiscala a cheltuielilor cu diferentele nefavorabile de curs valutar Organe de inspectie fiscala din cadrul MFP si ANAF LG414/02A10 HG859/02 LG571/03 LG571/03A134 HG84/05PT60 HG44/04 OG92R/03 OG92R/03A216 OMFP519/05 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A19 LG571/03A21 LG571/03A145 HG44/04PT6 OG92R/03A85 OG92R/03A110 OG92R/03A119 OG92R/03A120 OG92R/03A205 OG92R/03A209 OPANAF519/05 OMFP1939/04 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A21 LG571/03A19 LG571/03A145 HG44/04 OG92R/03A110 OG92R/03A119 OG92R/03A120 OG92R/03A209 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A21L1 LG571/03A21L4ll) LG571/03A65L1 LG571/03A65 OG92R/03A206L1 OPANAF2137/11PT2.5 1 deductibilitatea fiscala a cheltuielilor cu indemnizatia de deplasare, transport, cazare, etc. Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A7 LG571/03A21 OG92/03A119 OG92/03A120 HG543/95 2 deductibilitatea fiscala a cheltuielilor cu investitii efectuate la imobile Organe de inspectie fiscala din cadrul MFP si ANAF OG92R/03A85 OG92R/03A88 OG92R/03A105 OG92R/03A110 OG92R/03A205 OG92R/03A209 OPANAF519/05 LG571/03A21 LG571/03A128 LG571/03A145 LG571/03A146 LG82R/91A6 HG44/04A22 HG44/04PT48 HG1050/04 Organe de inspectie fiscala din cadrul MFP si ANAF LG82R/91A6 LG571/03A19 LG571/03A21 LG571/03A24 LG571/03A155 LG571/03A156 LG571/03A128 OG92R/03A88 OG92R/03A85 OG92R/03A109 OG92R/03A110 OG92R/03A205 OG92R/03A206 OG92R/03A209 2 deductibilitatea fiscala a cheltuielilor cu investitiile efectuate la imobile inchiriate Organe de inspectie fiscala din cadrul MFP si ANAF OG92R/03A65 OG91/03 LG571/03A24 OG92R/03A119 OG92R/03A120 OPANAF519/05 OG92R/03A85 OG92R/03A88 OG92R/03A110 OG92R/03A205 OG92R/03A209 Organe de inspectie fiscala din cadrul MFP si ANAF LG82R/91A6 LG571/03A19 LG571/03A21 LG571/03A24 LG571/03A155 LG571/03A156 LG571/03A128 OG92R/03A88 OG92R/03A85 OG92R/03A109 OG92R/03A110 OG92R/03A205 OG92R/03A206 OG92R/03A209 4 deductibilitatea fiscala a cheltuielilor cu majorarile si penalitatile, etc Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03 LG414/02A13 OG92R/03A66 OG70/97A6 LG571/03A21 LG414/02A9 LG571/03A24 LG414/02A11 LG571/03A143 LG345/02A22 LG345/02A32 OG92/03A119 OG92/03A120 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A11 LG571/03A21 LG571/03A137 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A21 LG571/03A108 LG571/03A128 LG571/03A145 LG345/02A29 OG92R/03A119 OPANAF519/05 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A19 LG571/03A21 LG571/03A24 LG571/03A145 LG571/03A145L1 LG82R/91A6 LG53/03 HG44/04PT12 HG1050/04 OG92R/03A82 OG92R/03A85 OG92R/03A109 OG92R/03A110 OG92R/03A205 OG92R/03A206 OG92R/03A209 OG92R/03A213L5 OG92R/03A216 OPANAF2137/11PT2.5 OPANAF2137/11PT11.1 3 deductibilitatea fiscala a cheltuielilor cu marfurile inscrise in facturi care nu indeplinesc calitatea de document justificativ Organe de inspectie fiscala din cadrul MFP si ANAF LG414/02 HG859/02 LG345/02A24 OG92R/03A114 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A21 LG571/03A155 OG92R/03A119 OG92R/03A120 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A19 LG571/03A21 LG571/03A145 LG571/03A146 LG571/03A155 LG82R/91A6 OG92R/03A105 OG92R/03A206 OG92R/03A209 OG92R/03A213L3 OPANAF2137/11PT11.1 2 deductibilitatea fiscala a cheltuielilor cu materialele lipsa constatate la inventariere Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A19 LG571/03A21 LG571/03A24 LG571/03A128 LG571/03A145 LG571/03A156 HG44/04PT12 OG92R/03A105 OG92R/03A110 OG92R/03A205 OG92R/03A209 Organe de inspectie fiscala din cadrul MFP si ANAF LG82R/91A6 LG571/03A19 LG571/03A21 LG571/03A24 LG571/03A155 LG571/03A156 LG571/03A128 OG92R/03A88 OG92R/03A85 OG92R/03A109 OG92R/03A110 OG92R/03A205 OG92R/03A206 OG92R/03A209 1 deductibilitatea fiscala a cheltuielilor cu politele de asigurare pentru risc de accidente, incheiate pentru persoanele fizice salariate Organe de inspectie fiscala din cadrul MFP si ANAF HG598/02A55 LG345/02A1 LG345/02A18 LG414/02A7 OG26/01 OG92R/03A114 2 deductibilitatea fiscala a cheltuielilor cu prestarile de servicii facturate de un contribuabil inactiv Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A11 LG571/03A21 OG92R/03A119 OG92R/03A120 OG92R/03A209 OMFP1939/04 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A11 LG571/03A19 LG571/03A21 LG571/03A146 LG571/03A155 OPANAF2137/11PT2.5 OPANAF2137/11PT11.1 OG92R/03A206 OG92R/03A216 1 deductibilitatea fiscala a cheltuielilor cu provizioanele aferente clientilor neincasati Organe de inspectie fiscala din cadrul MFP si ANAF LG571R/03A22 OG92R/03A110 OG92R/03A119 OG92R/03A120 OG92R/03A205 OG92R/03A209 1 deductibilitatea fiscala a cheltuielilor cu provizioanele pentru garantii acordate clientilor Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A11 LG571/03A21 LG571/03A24 LG571/03A128 LG571/03A137 LG571/03A145 LG571/03A155 LG571/03A146 HG44/04PT52 OG92R/03A119 OG92R/03A120 OG92R/03A105 OG92R/03A110 OG92R/03A85 OG92R/03A205 OG92R/03A209 OPANAF519/05 1 deductibilitatea fiscala a cheltuielilor cu taxe vamale Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A19L1 LG571/03A24L2 LG571/03A21L4 OG92R/03A85 OG92R/03A86 OG92R/03A206L1 OG92R/03A209 OPANAF2137/11PT2.5 OPANAF2137/11PT11.1 2 deductibilitatea fiscala a cheltuielilor cu transportul personalului la si de la locul de munca Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A19 LG571/03A21 LG571/03A145 HG44/04PT6 OG92R/03A85 OG92R/03A110 OG92R/03A119 OG92R/03A120 OG92R/03A205 OG92R/03A209 OPANAF519/05 OMFP1939/04 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A21 LG571/03A19 LG571/03A145 HG44/04 OG92R/03A110 OG92R/03A119 OG92R/03A120 OG92R/03A209 1 deductibilitatea fiscala a cheltuielilor de aprovizionare cu marfuri inscrise in facturi care nu indeplinesc calitatea de document justificativ Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A21 LG571/03A134 LG571/03A145 LG571/03A146 LG82/91A6 OG92R/03A120 OG92R/03A119 OG92R/03A206 1 deductibilitatea fiscala a cheltuielilor de aprovizionare cu marfuri inscrise in facturi cere nu indeplinesc calitatea de document justificativ Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A21 LG571/03A134 LG571/03A145 LG571/03A146 LG82R/91A6 2 deductibilitatea fiscala a cheltuielilor de protocol si publicitate ce depasesc limitele admise de lege Organe de inspectie fiscala din cadrul MFP si ANAF OG92R/03A82 OG92R/03A85 OG92R/03A105 OG92R/03A209 OG92R/03A119 OG92R/03A120 OG70/97A13 LG414/02A7 LG571/03A21 LG82R/91A26 OPANAF519/05 OMFP1939/04 HG1050/04PT102.4