Materia Organul Constatator Acte Normative 2 deductibilitatea cheltuielilor cu prestari servicii pentru care nu rezulta necesitatea prestarii acestora si daca au fost efectiv prestate Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A21 LG571/03A19 LG571/03A118 HG44/04PT48 HG44/04PT59 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A21 LG571/03A126 LG571/03A133 HG44/04 OG92R/03A7L2 OG92R/03A65 OG92R/03A94 OG92R/03A119 OG92R/03A120 OG92R/03A120^1 OG92R/03A206 1 deductibilitatea cheltuielilor cu serviciile prestate de terti Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A19 LG571/03A21 LG571/03A126 LG571/03A145 LG571/03A153 LG571/03A156 LG571/03A157 LG571/03A156^2 LG571/03A158L1 OG92R/03A85 OG92R/03A96 OG92R/03A102 OG92R/03A104 OG92R/03A105 OG92R/03A119 OG92R/03A120 OG92R/03A120^1 OG92R/03A206 OG92R/03A213L3 4 deductibilitatea cheltuielilor de transport si cazare in tara si strainatate Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A21 LG571/03A19 LG571/03A118 HG44/04PT48 HG44/04PT59 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A11 LG571/03A118 LG571/03A21 LG571/03A19 LG571/03A145 LG571/03A146 LG571/03A155 LG19/00A23 LG19/00A24 LG76/02A26 OG92/03A176 OG92/03A119 OG92/03A120 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A129 LG571/03A137 LG571/03A145 LG571/03A146 LG571/03A19 LG571/03A21 LG571/03A25 HG44/04 OG92R/03A119 OG92R/03A120 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A21 LG571/03A126 LG571/03A133 HG44/04 OG92R/03A7L2 OG92R/03A65 OG92R/03A94 OG92R/03A119 OG92R/03A120 OG92R/03A120^1 OG92R/03A206 2 deductibilitatea fiscala a cheltuielilor cu serviciile Organe de inspectie fiscala din cadrul MFP si ANAF OG92/03A65 OG92/03A82 OG92/03A83 OG92/03A85 OG92/03A186 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A129 LG571/03A137 LG571/03A145 LG571/03A146 LG571/03A19 LG571/03A21 LG571/03A25 HG44/04 OG92R/03A119 OG92R/03A120 2 deductibilitatea fiscala a cheltuielilor ce nu au corespondent in venituri Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A145 LG571/03A146 LG571/03A19 LG571/03A21 OG92/03A65 OG92/03A94 OG92/03A105 OG92/03A119 OG92/03A120 OG92/03A175 OG92/03A176 OG92/03A183 OG92/03A186 OG92/03A187 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A19 LG571/03A21 LG571/03A126 LG571/03A145 LG571/03A153 LG571/03A156 LG571/03A157 LG571/03A156^2 LG571/03A158L1 OG92R/03A85 OG92R/03A96 OG92R/03A102 OG92R/03A104 OG92R/03A105 OG92R/03A119 OG92R/03A120 OG92R/03A120^1 OG92R/03A206 OG92R/03A213L3 1 deductibilitatea fiscala a cheltuielilor cu amortizarea Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A126 LG571/03A128 LG571/03A140 LG571/03A19 LG571/03A21 LG571/03A24 1 deductibilitatea fiscala a cheltuielilor cu carburanti Organe de inspectie fiscala din cadrul MFP si ANAF HG44/04 LG571/03A11L1 LG571/03A11L1^2 LG571/03A21 LG571/03A21L4lr) LG571/03A21L4lt) LG571/03A145L1 OG92R/03A119 OG92R/03A120 OG92R/03A120^1 OG92R/03A216 1 deductibilitatea fiscala a cheltuielilor cu contributiile sociale Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A11 LG571/03A118 LG571/03A21 LG571/03A19 LG571/03A145 LG571/03A146 LG571/03A155 LG19/00A23 LG19/00A24 LG76/02A26 OG92/03A176 OG92/03A119 OG92/03A120 2 deductibilitatea fiscala a cheltuielilor cu diferentele nefavorabile de curs valutar Organe de inspectie fiscala din cadrul MFP si ANAF HG44/04PT44 HG44/04PT48 LG571/03A19 LG571/03A21 LG571/03A24 LG571/03A145 LG571/03A155 LG571/03A160 OG92/03A65 OG92/03A94 OG92/03A119 OG92/03A120 OG92/03A105 OG92/03A186 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A21 LG571/03A19 LG571/03A118 HG44/04PT48 HG44/04PT59 1 deductibilitatea fiscala a cheltuielilor cu energia si apa inscrise in facturi fiscale ce au la baza contracte de comodat Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A19 LG571/03A21 LG571/03A127 LG571/03A134 LG571/03A145 LG571/03A146 LG571/03A155 OG92/03A120 OG92/03A176 OG92/03A186 1 deductibilitatea fiscala a cheltuielilor cu indemnizatii de deplasare, transport, cazare Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A21 LG571/03A145 LG571/03A128 LG571/03A138 LG571/03A149 OG92R/03A85 OG92R/03A96 OG92R/03A105 OG92R/03A109 OG92R/03A119 OG92R/03A120 1 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 HG44/04PT46 LG571/03A145 LG571/03A156 LG571/03A146 LG571/03A21 OG92R/03A85 OG92R/03A88 OG92R/03A110 OG92R/03A119 OG92R/03A120 OU91/03 1 deductibilitatea fiscala a cheltuielilor cu marfurile inscrise in facturi care nu indeplinesc conditia de document justificativ Organe de inspectie fiscala din cadrul MFP si ANAF HG44/04PT44 HG44/04PT48 LG571/03A19 LG571/03A21 LG571/03A24 LG571/03A145 LG571/03A155 LG571/03A160 OG92/03A65 OG92/03A94 OG92/03A119 OG92/03A120 OG92/03A105 OG92/03A186 1 deductibilitatea fiscala a cheltuielilor cu prestari servcii in conditiile in care acestea sunt justificate de un contract scris Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A19 LG571/03A21 LG571/03A126 LG571/03A145 LG571/03A153 LG571/03A156 LG571/03A157 LG571/03A156^2 LG571/03A158L1 OG92R/03A85 OG92R/03A96 OG92R/03A102 OG92R/03A104 OG92R/03A105 OG92R/03A119 OG92R/03A120 OG92R/03A120^1 OG92R/03A206 OG92R/03A213L3 1 deductibilitatea fiscala a cheltuielilor cu reclama si publicitate pentru care nu s-au incheiat contracte scrise cu prestatori Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A21 LG571/03A145 LG571/03A128 LG571/03A138 LG571/03A149 OG92R/03A85 OG92R/03A96 OG92R/03A105 OG92R/03A109 OG92R/03A119 OG92R/03A120 3 deductibilitatea fiscala a cheltuielilor cu servicii de consultanta pentru care nu se face dovada prestarii efective a serviciilor Organe de inspectie fiscala din cadrul MFP si ANAF HG44/04PT48 LG571/03A19 LG571/03A21 LG571/03A129 LG571/03A145 OG92/03A119 OG92/03A120 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A19 LG571/03A21 LG571/03A129 LG571/03A145 OG92/03A119 OG92/03A120 HG44/04PT48 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A21 LG571/03A145 LG571/03A128 LG571/03A138 LG571/03A149 OG92R/03A85 OG92R/03A96 OG92R/03A105 OG92R/03A109 OG92R/03A119 OG92R/03A120 1 deductibilitatea fiscala a cheltuielilor de protocol si publicitate ce depasesc limitele admise de lege Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A21 LG571/03A145 LG571/03A128 LG571/03A138 LG571/03A149 OG92R/03A85 OG92R/03A96 OG92R/03A105 OG92R/03A109 OG92R/03A119 OG92R/03A120 1 deductibilitatea fiscala a cheltuielilor efectuate in legatura cu mijloacele fixe amortizabile Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A19 LG571/03A21 LG571/03A127 LG571/03A134 LG571/03A145 LG571/03A146 LG571/03A155 OG92/03A120 OG92/03A176 OG92/03A186