Materia Organul Constatator Acte Normative 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 1 modul de calcul a impozitului pe profit in cazul diminuarii veniturilor prin diverse metode Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A11 OG92/03A65 OG92/03A94 OG92/03A105 OG92/03A183 OG92/03A186 OG92/03A119 OG92/03A120 4 modul de calcul al impozitului Organe de inspectie fiscala din cadrul MFP si ANAF LG571R/03A19 Organe de inspectie fiscala din cadrul MFP si ANAF LG571R/03 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A160 LG571/03A19 LG571/03A7 Organe de inspectie fiscala din cadrul MFP si ANAF OG92R/03A85 OG92R/03A102 OG92R/03A110 OG92R/03A119 OG92R/03A120 LG571/03A19 LG571/03A126 LG571/03A133 LG571/03A134 LG571/03A145 LG571/03A146 LG571/03A150 LG571/03A153 LG571/03A157 1 modul de calcul al impozitului pe profit in cazul aplicarii anumitor scutiri Organe de inspectie fiscala din cadrul MFP si ANAF LG82/91A6 LG571/03A19 LG571/03A20 LG571/03A21 OG92/03A7 OG92/03A94 OG92/03A105 OG92/03A119 OG92/03A120 1 neanalizarea de OIF a documentelor prezentate de societate