Materia Organul Constatator Acte Normative 6 deductibilitatea fiscala a cheltuielilor cu achizitii de marfuri pentru care nu exista documente justificative Organe de inspectie fiscala din cadrul MFP si ANAF LG414/02A7 LG414/02 LG345/02A24 LG345/02A29 HG598/02 HG598/02A62 HG598/02A68 OU158/01 HG163/02A4 HG163/02 OG11/96A13 OG61/02A12 OG61/02A13 OG61/02A14 OG92R/03A108 OG92R/03A109 OG92R/03A114 OG92R/03A115 OG92R/03A121 Organe de inspectie fiscala din cadrul MFP si ANAF OG70R/94 OG70R/94A4 OG70R/94A6 OG70R/94A2 OG70R/94A19 OU217/99A4 OU217/99A6 OU217/99A2 OU17/00A25 OU17/00A31 OG11/96A13 OG92R/03A184 OMFP519/05 Organe de inspectie fiscala din cadrul MFP si ANAF OG92R/03 OG92R/03A183 OG92R/03A186 LG414/02 LG414/02A7 LG571/03 LG571/03A21 LG345/02 HG1050/04 HG1050/04PT102.4 OMFP519/05 OMFP519/05PT12.7 Organe de inspectie fiscala din cadrul MFP si ANAF HG403/00 HG403/00A1 LG82R/91 LG82R/91A6 OU17/00 OU17/00A25 OU17/00A20 OU17/00A6 Organe de inspectie fiscala din cadrul MFP si ANAF LG414/02 LG414/02A7 LG414/02A9 LG571/03 LG571/03A145 LG571/03A146 LG345/02 LG345/02A22 OG92R/03 OG92R/03A85 OG92R/03A216 OMF519/05 OMF519/05PT12.7 HG1050/04 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 2 deductibilitatea fiscala a cheltuielilor cu achizitiile de marfuri pe baza de facturi fiscale ale caror numere si serii sunt atribuite altor societati furnizoare decat cele inscrise in facturile in cauza Organe de inspectie fiscala din cadrul MFP si ANAF HG403/00 HG403/00A1 LG82R/91 LG82R/91A6 OU17/00 OU17/00A25 OU17/00A20 OU17/00A6 Organe de inspectie fiscala din cadrul MFP si ANAF LG414/02 LG414/02A7 LG414/02A9 LG571/03 LG571/03A145 LG571/03A146 LG345/02 LG345/02A22 OG92R/03 OG92R/03A85 OG92R/03A216 OMF519/05 OMF519/05PT12.7 HG1050/04 1 deductibilitatea fiscala a cheltuielilor cu amenzile si penalitatile 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 4 deductibilitatea fiscala a cheltuielilor cu amortizarea 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 Organe de inspectie fiscala din cadrul MFP si ANAF OG92R/03 OG92R/03A183 OG92R/03A186 LG414/02 LG414/02A7 LG571/03 LG571/03A21 LG345/02 HG1050/04 HG1050/04PT102.4 OMFP519/05 OMFP519/05PT12.7 Organe de inspectie fiscala din cadrul MFP si ANAF HG44/04 HG44/04PT52 HG2139/04 LG571R/03 LG571R/03A19 OG92/03 OG92/03A6 OG92/03A115 OG92/03A116 4 deductibilitatea fiscala a cheltuielilor cu chiria pentru sediul societatii Organe de inspectie fiscala din cadrul MFP si ANAF OG92R/03 OG92R/03A183 OG92R/03A186 LG414/02 LG414/02A7 LG571/03 LG571/03A21 LG345/02 HG1050/04 HG1050/04PT102.4 OMFP519/05 OMFP519/05PT12.7 Organe de inspectie fiscala din cadrul MFP si ANAF HG403/00 HG403/00A1 LG82R/91 LG82R/91A6 OU17/00 OU17/00A25 OU17/00A20 OU17/00A6 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03 LG571/03A19 LG571/03A21 HG44/04 HG44/04PT48 HG44/04PT44 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 1 deductibilitatea fiscala a cheltuielilor cu chirii 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 8 deductibilitatea fiscala a cheltuielilor cu comisioane, servicii de consultanta, management si alte prestari servicii Organe de inspectie fiscala din cadrul MFP si ANAF LG414/02A9 HG859/02PT9.14 Organe de inspectie fiscala din cadrul MFP si ANAF LG414/02A9 HG859/02PT9.14 HG831/97A7 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03 LG571/03A19 LG571/03A21 HG44/04 HG44/04PT48 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03 LG571/03A19 LG571/03A21 HG44/04 HG44/04PT48 HG44/04PT44 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 HG44/04 HG44/04PT52 HG2139/04 LG571R/03 LG571R/03A19 OG92/03 OG92/03A6 OG92/03A115 OG92/03A116 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 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 2 deductibilitatea fiscala a cheltuielilor cu diferentele nefavorabile de curs valutar Organe de inspectie fiscala din cadrul MFP si ANAF OMFP1784/02 OMFP2332/01 Organe de inspectie fiscala din cadrul MFP si ANAF LG82/91 LG82/91A6 OG92R/03 HG402/00A4 HG402/00 HG831/97 HG831/97A7 LG345/02 LG345/02A24 LG345/02A29 OG70/97 OG70/97A21 OG70/97A22 LG571/03 LG571/03A21 LG571/03A145 LG571/03A155 1 deductibilitatea fiscala a cheltuielilor cu investitii efectuate la imobile 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 deductibilitatea fiscala a cheltuielilor cu investitiile efectuate la imobile inchiriate 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 5 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 OG70R/94A4 Organe de inspectie fiscala din cadrul MFP si ANAF OG92R/03 OG92/03 OG92/03A105 HG1050/04PT102.4 HG1050/04 LG571/03A21 LG571/03A156 LG345/02A29 LG82R/91A6 Organe de inspectie fiscala din cadrul MFP si ANAF OG70R/94 OG70R/94A4 OG70R/94A6 OG70R/94A2 OG70R/94A19 OU217/99A4 OU217/99A6 OU217/99A2 OU17/00A25 OU17/00A31 OG11/96A13 OG92R/03A184 OMFP519/05 Organe de inspectie fiscala din cadrul MFP si ANAF OG92/03A94 OG92/03A105 LG571/03A19 LG571/03A21 LG571/03A145 HG44/04PT44 HG44/04PT51 HG831/97A1 HG831/97A6