| | Materia | Organul Constatator | Acte Normative | |
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 | |
1 |
|
| deductibilitatea fiscala a cheltuielilor efectuate pentru lucrari de reparatii si investitii asupra mijloacelor fixe |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A24
OG92/03A119 | |
1 |
|
| deductibilitatea fiscala a cheltuielilor inregistrate in contabilitate fara a avea la baza documente justificative |
| |
| | | 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 rezultate la scoaterea din evidenta a creantelor neincasate |
| |
| | | 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 | |
1 |
|
| estimarea impozitului pe profit aferent facturilor lipsa |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | OG92R/03A205
OG92R/03A206
OG92R/03A119
OG92R/03A120L1
OG92R/03A216
OG92R/03A67
HG831/97
HG1050/04PT65.1
HG1050/04PT65.2 | |
1 |
|
| estimarea veniturilor impozabile |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | OU17/00A19
OG92R/03A66
LG571/03A128
LG571/03A66
LG571/03A11 | |