|  | Materia | Organul Constatator | Acte Normative | |
|---|
| 179 |
|
 | Impozit pe profit |
| |
| 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 | |
| 3 |
|
| conditiile acrodarii scutirii de impozit pentru profitul brut reinvestit de intreprinderile mici si mijlocii |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG82/91
LG133/99A21
HG244/01
LG345/02A24
LG345/02A29
OU17/00A4
OU17/00A11
OU17/00A25
OG83/98A1 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG15/94A17
LG133/99
HG909/97
HG244/01
HG518/95
HG859/02
HG1050/04
OG70R/94A4
OG92R/03A175
OG83/98A12
OG11/96A86
OG11/96A88
OG26/01
OMF2051/97PT1
OMF2052/97A1 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | HG244/01PT24
HG244/01
LG133/99A21
OU297/00
OU297/00A21
HG518/95
OG11/96A13
OG11/96A12
OG61/02A12
OG61/02A13
OG61/02A14
OG70R/94A4
OG70R/94A19
OG92R/03A108
OG92R/03A109
OG92R/03A114 | |
| 5 |
|
| daca cheltuielile sunt deductibile la calculul impozitului pe profit in conditiile in care sunt aferente realizari de venituri |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03
LG571/03A19
LG571/03A21 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03
LG571/03A19
LG571/03A21
LG571/03A145
LG571/03A126
LG571/03A160
OG92R/03
OG92R/03A65 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | HG44/04
LG571/03
LG571/03A86
LG571/03A46
LG571/03A48
OG92R/03
OG92R/03A65
OG92R/03A119
OG92R/03A120 | |
| | | 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 | |
| 4 |
|
| daca in mod legal organele de inspectie fiscala au reintregit veniturile impozabile, prin reincadrarea operatiunilor in conditiile in care documentele si argumentele prezentate in sustinerea contestatiei nu sunt de natura sa modifice constatarile din raportul de inspectie fiscala |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | HG44/04
HG44/04PT48
LG571/03
LG571/03A19
LG571/03A21
LG571/03A11
LG571/03A145
LG571/03A146
OG92/03
OG92/03A105
OG92/03A119
OG92/03A120 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | HG44/04
LG571/03
LG571/03A19
LG571/03A20
OG92/03
OG92/03A119
OG92/03A120 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03
LG571/03A128
LG571/03A19
LG571/03A21
OG92R/03
OG92R/03A91
OG92R/03A119
OG92R/03A120 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | HG44/04
HG44/04PT6L6
HG44/04PT23
LG571/03
LG571/03A19
LG571/03A21
LG571/03A125L1PT6
LG571/03A128
OG92R/03
OG92R/03A119
OG92R/03A120
OG92R/03A120^1
OG92R/03A216 | |
| 2 |
|
| daca lucrarile efectuate de societate reprezinta modernizari sau sunt lucrari de reparatii |
| |
| | | 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 | 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 |
|
 | daca societatea are drept sa deduca amortizarea aferenta ratelor de leasing financiar |
| |