Materia Organul Constatator Acte Normative 4 modul de calcul al accesoriilor aferente unei diferente de TVA stabilita suplimentar fata de cea evidentiata de societate 1 nededucerea TVA din facturi emise de un contribuabil inactiv 1 obligarea colectarii TVA aferenta acordarii drepturilor in natura membrilor asociati 1 obligarea colectarii TVA aferenta platii in natura a arendei 2 obligatia colectarii TVA aferenta bunurilor lipsa din gestiune sau depreciate calitativ 3 obligatia colectarii TVA pentru marfurile vandute, in conditiile in care s-a facut dovada de catre organele de control ca operatiunile au avut loc in realitate dar nu au fost intocmite documente justificative 1 obligatia colectarii TVA pentru servicii efectuate de prestatori din Romania pentru beneficiari cu sediul in strainatate 3 obligatia virarii la buget a TVA inscrisa in facturi fiscale neinregistrate in evidenta contabila 1 preluarea in decontul de TVA a unor sume respinse la rambursare prin Decizii de impunere anterioare controlului 1 rambursarea TVA pentru persoane impozabile care nu au realizat operatiuni taxabile 1 regularizarea TVA deductibila in conditiile vanzarii marfurilor sub pretul de achizitie 2 stabilirea prin estimare a bazei de impozitare a TVA 2 stabilirea TVA deductibila pe baza pro ratei 1 stabilita suplimentar ca urmare a majorarii bazei impozabile 2 verificarea documentelor justificative in vederea rambursarii TVA 378 COVASNA 1 CT 1 DB 2246 DGRFP Brasov 284 Accesorii 1 - aferente diferentelor de taxa pe valoarea adaugata constatate ca declarate si achitate cu intarziere 3 accesorii aferente impozitului pe profit si TVA stabilite prin decizie de impunere ce face obiectul altei judecati 2 accesorii aferente obligatiilor fiscale pentru care baza de calcul o reprezinta o suma de restituit si nu o obligatie de plata 1 accesorii aferente ratelor de esalonare neachitate in conditiile pierderii esalonarii la plata a obligatiilor fiscale 4 accesorii aferente TVA 1 accesorii aferente tva in conditiile in care stingerea obligatiilor datorate din platile efectuate este eronata 5 accesorii aferente unor debite achitate in termen 1 accesorii aferente unor debite datorate in conditile in care societatea contesta data de la care au fost calculate aceste accesorii 28 accesorii aferente unor debite neachitate in termen Organe de inspectie fiscala din cadrul MFP si ANAF OG92R/03A119 OG92R/03A120 Organe de inspectie fiscala din cadrul MFP si ANAF LG82R/91A6 LG571/03A21L4 LG571/03A11 Organe de inspectie fiscala din cadrul MFP si ANAF OG92R/03A23L1 OG92R/03A24 OG92R/03A116 OG92R/03A119 OG92R/03A120 OG92R/03A120^1 OG92R/03A122L1la) Organe de inspectie fiscala din cadrul MFP si ANAF OG92R/03A21 OG92R/03A23L1 OG92R/03A23L2 OG92R/03A24 OG92R/03A45 OG92R/03A85 OG92R/03A86 OG92R/03A111 OG92R/03A119 OG92R/03A120 OG92R/03A120^1 Organe de inspectie fiscala din cadrul MFP si ANAF OG92R/03A116L5 OG92R/03A119L1 Organe de inspectie fiscala din cadrul MFP si ANAF OG92R/03A116L5 OG92R/03A119L1 Organe de inspectie fiscala din cadrul MFP si ANAF OG92R/03A44 OG92R/03A45 OG92R/03A119 OG92R/03A214 OG92R/03A216 OG92R/03A82 Organe de inspectie fiscala din cadrul MFP si ANAF OG92R/03A119 OG92R/03A120 Organe de inspectie fiscala din cadrul MFP si ANAF LG207/15A130 LG207/15A173 LG207/15A174 LG207/15A176 LG207/15A269L1lc) LG207/15A269L1ld) LG207/15A276L1 LG207/15A279L1 OG92R/03A107L4 OG92R/03A119 OG92R/03A120 OG92R/03A120^1 LG571/03A11 LG571/03A19 LG571/03A21L1 LG571/03A21L3li) LG571/03A21L4le) LG571/03A24L2 LG571/03A145L2 LG571/03A146L1la) OPANAF3741/15PT11.1 OPANAF3741/15PT11.1la OPANAF3741/15PT11.1lb Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A34L1 LG571/03A35L1 LG571/03A134L2 LG571/03A134L3 LG571/03A157L1 LG227/15A146L1la) LG227/15A323L2 LG207/15A21L1 LG207/15A21L2 LG207/15A152 LG207/15A173L1 LG207/15A95 LG207/15A174 LG207/15A174L5 LG207/15A176 LG207/15A268L1 LG207/15A269L1lc) LG207/15A269L1ld) LG207/15A272L1 LG207/15A273 LG207/15A276L1 LG207/15A277L1lb) LG207/15A277L3 LG207/15A278 LG207/15A279L1 LG207/15A279L5 OG92R/03A23L1 OG92R/03A23L2 OG92R/03A84 OG92R/03A86L4 OG92R/03A81L1 OG92R/03A110L3 OG92R/03A111L1 OG92R/03A119L1 OG92R/03A119L2 OG92R/03A120L7 OG92R/03A120L1 OG92R/03A120L2 OG92R/03A120^1 Organe de inspectie fiscala din cadrul MFP si ANAF LG207/15A276 LG207/15A280 Organe de inspectie fiscala din cadrul MFP si ANAF LG207/15A46 LG207/15A49 LG207/15A53 LG207/15A110 LG207/15A73L1 LG207/15A173L1 LG207/15A174L1 LG207/15A174L5 LG207/15A268L1 LG207/15A269L1lc) LG207/15A269L1ld) LG207/15A273 LG207/15A276L1 LG207/15A279L1 LG207/15A347 LG571/03A19L1 LG571/03A21L4lm) LG571/03A78L2 LG571/03A79 LG571/03A145L2la) LG571/03A146L1la) LG571/03A148 OG92R/03A23 OG92R/03A91 OG92R/03A119L1 OG92R/03A120L1 OG92R/03A120L7 OG92R/03A120^1L1 OG92R/03A120^1L2la) Organe de inspectie fiscala din cadrul MFP si ANAF OG92R/03A111 OG92R/03A119 OG92R/03A120 OG92R/03A120^1 LG207/15A269L1lc) LG207/15A269L1ld) LG207/15A279L1 OPANAF3741/15PT11.1 Organe de inspectie fiscala din cadrul MFP si ANAF LG207/15A173 Organe de inspectie fiscala din cadrul MFP si ANAF OG92R/03A1 OG92R/03A2L3 OG92R/03A86 OG92R/03A88lc) OG92R/03A119L1 OG92R/03A120L1 OG92R/03A120L7 OG92R/03A120^1 LG207/15A95L1 LG207/15A95L2 LG207/15A98 LG207/15A173 LG207/15A174 LG207/15A176 LG207/15A269L1 LG207/15A276L1 OG13/01A9 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A7pct12 LG571/03A19L1 LG571/03A21L1 LG571/03A21L4lf) LG571/03A21L4lm) LG571/03A67L1 LG571/03A88 LG571/03A86 LG571/03A120L5 LG571/03A120L7 LG571/03A143L1la) LG571/03A143L3 LG571/03A145L2la) LG571/03A146L1la) LG571/03A159L1 LG571/03A160L2la) LG571/03A160L4 LG227/15A173L1 LG227/15A174 LG207/15A268L1 LG207/15A269L1lc) LG207/15A269L1ld) LG207/15A269L2 LG207/15A270 LG207/15A276L1 LG207/15A277 LG207/15A279L1