|  | Materia | Organul Constatator | Acte Normative | |
|---|
| 12 |
|
 | Impozit pe dividende |
| |
| 1 |
|
| constituirea impozitului pe dividende ianinte de definitivarea rezultatului exercitiului financiar si aprobarea situatiilor financiare |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | HG44/04
HG44/04PT65
LG571/03
LG571/03A46
LG571/03A52L1
OG92R/03
OG92R/03A104
OG92R/03A105
OG92R/03A119
OG92R/03A120 | |
| 2 |
|
| impozit pe dividende aferent sumelor ridicate din casierie de catre asociatul si administratorul societatii care nu au fost utilizate pentru desfasurarea activitatii societatii |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG19/00
LG19/00A24
LG19/00A23
LG76/02
LG346/02
LG571/03
LG571/03A19
LG571/03A21
LG571/03A145
LG571/03A146
LG571/03A7
OG92R/03
OG92R/03A120 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | HG44/04
HG44/04PT65
LG571/03
LG571/03A46
LG571/03A52L1
OG92R/03
OG92R/03A104
OG92R/03A105
OG92R/03A119
OG92R/03A120 | |
| 1 |
|
| impozitarea sumelor ridicate din casierie in conditiile in care a inregistrat pierdere si nu a efectuat distribuirea profitului net |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG19/00
LG19/00A24
LG19/00A23
LG76/02
LG346/02
LG571/03
LG571/03A19
LG571/03A21
LG571/03A145
LG571/03A146
LG571/03A7
OG92R/03
OG92R/03A120 | |
| 6 |
|
| modul de calcul al impozitului pe dividende |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03
LG571/03A145
LG571/03A146
LG571/03A7
HG44/04
HG44/04PT48
OG92R/03
OG92R/03A119
OG92R/03A120
OG92R/03A109
OG92R/03A205
OG92R/03A216 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | OG92R/03
OG92R/03A119
OG92R/03A120
OG92R/03A109
OG92R/03A205
OG92R/03A216
LG571/03
LG571/03A7
LG571/03A145
LG571/03A146
HG44/04
HG44/04PT48 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | HG44/04A22
HG44/04
LG571/03
LG571/03A19
LG571/03A21
LG571/03A145
LG571/03A146
LG571/03A67
OG92R/03
OG92R/03A119
OG92R/03A120 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | HG44/04
HG44/04PT22
LG571/03
LG571/03A19
LG571/03A21
LG571/03A145
LG571/03A146
OG92R/03
OG92R/03A119
OG92R/03A120 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG19/00
LG19/00A24
LG19/00A23
LG76/02
LG346/02
LG571/03
LG571/03A19
LG571/03A21
LG571/03A145
LG571/03A146
LG571/03A7
OG92R/03
OG92R/03A120 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | HG44/04
HG44/04PT65
LG571/03
LG571/03A46
LG571/03A52L1
OG92R/03
OG92R/03A104
OG92R/03A105
OG92R/03A119
OG92R/03A120 | |
| 1 |
|
| obligaţia societăţii de a plăţi aceste sume în condiţiile în care societatea nu aduce nici o motivaţie |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | HG44/04A22
HG44/04
LG571/03
LG571/03A19
LG571/03A21
LG571/03A145
LG571/03A146
LG571/03A67
OG92R/03
OG92R/03A119
OG92R/03A120 | |
| 1 |
|
| termenul de plata a impozitului pe dividende impozit pe dividende - data de la care un actionar este indreptatit sa primeasca dividende |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | HG44/04
HG44/04PT22
LG571/03
LG571/03A19
LG571/03A21
LG571/03A145
LG571/03A146
OG92R/03
OG92R/03A119
OG92R/03A120 | |
| 179 |
|
| |
| 4 |
|
| accesorii aferente impozitului pe profit |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | HG44/04
HG44/04A7
HG44/04PT15
HG44/04PT13
HG44/04PT21
HG44/04PT42L3
HG44/04PT48
LG571/03
LG571/03A19
LG571/03A21
LG571/03A7
LG571/03A118
LG571/03A141
OG92R/03
OG92R/03A94
OG92R/03A108
OG92R/03A115
OG92R/03A109
OG92R/03A114
OG92R/03A116
OG92R/03A119
OG92R/03A120
OG92R/03A104 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | HG44/04
HG44/04PT44
LG571/03
LG571/03A11
LG571/03A146
LG571/03A145
LG571/03A147
LG571/03A147^1
OG92R/03
OG92R/03A43
OG92R/03A48
OG92R/03A102
OG92R/03A101
OG92R/03A119
OG92R/03A120
OG92R/03A120^1
OG92R/03A206 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | HG44/04
HG44/04PT48
LG571/03
LG571/03A19
LG571/03A21
LG571/03A11
LG571/03A24
OG92R/03
OG92R/03A119
OG92R/03A120
OG92R/03A120^1
OG92R/03A216 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | HG44/04
HG44/04PT12
HG44/04PT48
LG571/03
LG571/03A19
LG571/03A20
LG571/03A21
LG571/03A146
LG571/03A145
LG571/03A11
OG92R/03
OG92R/03A94
OG92R/03A105
OG92R/03A119
OG92R/03A120
OG92R/03A120^1
OPANAF2137/11PT11.1 | |
| 1 |
|
| accesorii calculate ca urmare a înregistrării în evidenţa contabilă cu întârziere a veniturilor facturate către diverşi beneficiari aferente lucrărilor executate şi serviciilor prestate |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03
LG571/03A19
LG571/03A21
LG571/03A24
LG571/03A128
LG571/03A145
LG571/03A146
HG44/04
HG44/04PT44
OG92R/03
OG92R/03A65
OG92R/03A119
OG92R/03A120 | |
| 1 |
|
| calcularea impozitului pe profit aferent veniturilor din reevaluarea imobilizarilor corporale detinute ca investitii imobiliare |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG82R/91
LG82R/91A8
OG92R/03
OG92R/03A119
OG92R/03A120 | |
| 2 |
|
| calcularea, declararea si achitarea impozitului pe profit aferent trimestrului |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | OG92R/03
OG92R/03A119
OG92R/03A120
LG571/03
LG571/03A21
LG571/03A67
LG571/03A145
HG44/04
HG44/04PT48
HG44/04PT47 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03
LG571/03A19
LG571/03A21
LG571/03A24
LG571/03A128
LG571/03A145
LG571/03A146
HG44/04
HG44/04PT44
OG92R/03
OG92R/03A65
OG92R/03A119
OG92R/03A120 | |
| 1 |
|
| calculat ca urmare a fuziunii prin absorbtie, lichidarii, dizolvarii societatii |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | OG92R/03 | |
| 1 |
|
| calculul impozitului pe profit in conditiile in care prin inregistrarea contabila a productiei finite societatea isi diminueaza veniturile realizate |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | HG44/04A22
HG44/04
LG571/03
LG571/03A19
LG571/03A21
LG571/03A145
LG571/03A146
LG571/03A67
OG92R/03
OG92R/03A119
OG92R/03A120 | |
| 1 |
|
| calculul impozitului pe profit in conditiile in care prin neinregistrarea veniturilor din inchirieri in cuantumul prevazut contractual, societatea si-a diminuat veniturile realizate |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | HG44/04
HG44/04PT22
LG571/03
LG571/03A19
LG571/03A21
LG571/03A145
LG571/03A146
OG92R/03
OG92R/03A119
OG92R/03A120 | |
| 4 |
|
| cheltuieli cu prestari de servicii pentru care nu rezulta daca au fost efectiv prestate |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | HG44/04
HG44/04A7
HG44/04PT15
HG44/04PT13
HG44/04PT21
HG44/04PT42L3
HG44/04PT48
LG571/03
LG571/03A19
LG571/03A21
LG571/03A7
LG571/03A118
LG571/03A141
OG92R/03
OG92R/03A94
OG92R/03A108
OG92R/03A115
OG92R/03A109
OG92R/03A114
OG92R/03A116
OG92R/03A119
OG92R/03A120
OG92R/03A104 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | HG44/04
HG44/04PT44
LG571/03
LG571/03A11
LG571/03A146
LG571/03A145
LG571/03A147
LG571/03A147^1
OG92R/03
OG92R/03A43
OG92R/03A48
OG92R/03A102
OG92R/03A101
OG92R/03A119
OG92R/03A120
OG92R/03A120^1
OG92R/03A206 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | HG44/04
HG44/04PT48
LG571/03
LG571/03A19
LG571/03A21
LG571/03A11
LG571/03A24
OG92R/03
OG92R/03A119
OG92R/03A120
OG92R/03A120^1
OG92R/03A216 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | HG44/04
HG44/04PT12
HG44/04PT48
LG571/03
LG571/03A19
LG571/03A20
LG571/03A21
LG571/03A146
LG571/03A145
LG571/03A11
OG92R/03
OG92R/03A94
OG92R/03A105
OG92R/03A119
OG92R/03A120
OG92R/03A120^1
OPANAF2137/11PT11.1 | |
| 1 |
|
| cheltuieli inregistrate in baza unor documente ce nu indeplinesc calitatea de document justificativ potrivit Legii contabilitatii |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | HG44/04
HG44/04PT65
LG571/03
LG571/03A46
LG571/03A52L1
OG92R/03
OG92R/03A104
OG92R/03A105
OG92R/03A119
OG92R/03A120 | |