| | Materia | Organul Constatator | Acte Normative | |
1 |
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| accesorii calculate eronat pentru debite achitate in termen |
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1 |
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| accesorii calculate in conditiile desfiintarii titlului de creanta |
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1 |
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| accesorii calculate la debite suspendate |
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8 |
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| accesorii calculate pentru debite principale stabilite prin decizii de impunere necomunicate |
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17 |
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| accesorii CAS,CASS, fond somaj - anularea deciziei de impunere in vederea emiterii deciziei privind accesorii de plata |
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1 |
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| accesorii datorate de la data exercitarii dreptului de deducere a taxei pe valoarea adaugata evidentiata in facturi de achizitii de bunuri si prestari de servicii pana la data stornarii acestora in conditiile in care taxa pe valoarea adaugata dedusa nu a fost destinata realizarii de operatiuni taxabile |
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18 |
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| accesorii datorate pentru debite neachitate la scadenta |
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7 |
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| accesorii pentru debite neachitate la termen |
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10 |
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| accesorii TVA - mod de calcul |
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2 |
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| accesoriile urmează soarta obligaţiilor fiscale principale. |
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1 |
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| aferente obligatiilor fiscale declarate prin declaratiile de impozite si taxe |
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1 |
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| aferente obligaţiilor fiscale corectate prin declaraţii rectificative |
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35 |
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| aferente taxelor, impozitelor si contributiilor |
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1 |
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| aferente tva in conditiile in care societatea a solicitat corectarea decontului de tva |
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8 |
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| aferente unor debite neachitate in termen |
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3 |
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| aferente unui debit nedatorat |
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2 |
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| anularea deciziei de impunere in vederea emiterii deciziei de calcul accesorii |
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15 |
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| calcularea de accesorii, masura accesorie in raport cu debitul stabilit suplimentar |
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| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A7pct21
LG571/03A11L1
LG571/03A11L2
LG571/03A16
LG571/03A19L1
LG571/03A19L5
LG571/03A21L1
LG571/03A21L4lo)
LG571/03A21L2Ln)
LG571/03A23L1
LG571/03A23L2
LG571/03A23L5
LG571/03A134
LG571/03A134^1
LG571/03A134^2
LG571/03A155
LG207/15A269
LG207/15A270
LG207/15A276
LG207/15A279L1
HG44/04PT12
HG44/04PT24
HG44/04PT32^1
HG44/04PT38
HG44/04PT68-70^1
OG92R/03A6
OG92R/03A43
OG92R/03A46 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG207/15A277L1la) | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG207/15A279L1
LG207/15A279L5
LG207/15A277L1la)
LG571/03A19L1
LG571/03A21L1
LG571/03A21L3ld)
LG571/03A21L4lc)
LG571/03A21L4lf)
LG571/03A128L9
LG571/03A134
LG571/03A134^1
LG571/03A134^2
LG571/03A143L2
LG571/03A143L3
LG571/03A156^2
LG571/03A157 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | OG92R/03A6
OG92R/03A7
OG92R/03A43
OG92R/03A46
OG92R/03A94L3
LG571/03A7pct12
LG571/03A11L1
LG571/03A67L1
LG571/03A145
LG571/03A155L8
LG207/15A268
LG207/15A269
LG207/15A276
LG207/15A279L1
LG134/10A431L2 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG207/15A95L1
LG207/15A98
LG207/15A173
LG207/15A174
LG207/15A176
LG207/15A268L1
LG207/15A269L1
LG207/15A276L1
LG207/15A279L1 | |
| | | 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 | LG207/15A50L2
LG207/15A73L1
LG207/15A173L1
LG207/15A174L1
LG207/15A174L5
LG207/15A268L1
LG207/15A269L1lc)
LG207/15A269L1ld)
LG207/15A269L1
LG207/15A272L1
LG207/15A273
LG207/15A276L1
LG207/15A276L4
LG207/15A279L1
LG207/15A279L2
LG227/15A297
LG227/15A297L4
LG227/15A299L1 | |
| | | 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 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG207/15A46
LG207/15A50L2
LG207/15A98lc)
LG207/15A173
LG207/15A174L1
LG207/15A174L5
LG207/15A176
LG207/15A268L1
LG207/15A269L1
LG207/15A272
LG207/15A273
LG207/15A276L1
LG207/15A279L3
LG207/15A279L4 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG85/14A80L1
LG207/15A173L1
LG207/15A174L1
LG207/15A174L5
LG207/15A176L1
LG207/15A176L2
LG207/15A268L1
LG207/15A269
LG207/15A272
LG207/15A273
LG207/15A276L1
LG207/15A279L1
LG207/15A279L2
LG227/15A146L1la)
LG227/15A323L2
OG92R/03A119L1
OG92R/03A120L1
OG92R/03A120L7
OG92R/03A120^1L1
OG92R/03A120^1L2la) | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG207/15A174L1
LG207/15A174L5
LG207/15A176
LG207/15A268
LG207/15A269
LG207/15A272
LG207/15A273
LG207/15A276
LG207/15A277L3
LG207/15A279L1
OG92R/03A119L1
OG92R/03A119L2
OG92R/03A120L1
OG92R/03A120L2
OG92R/03A120L7
OG92R/03A120^1 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG207/15A173L1
LG207/15A174L1
LG207/15A174L5
LG207/15A176L1
LG207/15A176L2
LG207/15A268
LG207/15A269L1lc)
LG207/15A269L1ld)
LG207/15A269L2
LG207/15A270
LG207/15A272L1
LG207/15A273
LG207/15A276L1
LG207/15A276L6
LG207/15A279L1 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG207/15A6
LG207/15A7L3
LG207/15A72L1
LG207/15A73L1
LG207/15A73L2
LG207/15A113L2
LG207/15A173L1
LG207/15A173L2
LG207/15A174L1
LG207/15A174L5
LG207/15A176L1
LG207/15A176L2
LG207/15A181L1
LG207/15A268
LG207/15A269L1lc)
LG207/15A269L1ld)
LG207/15A270L1
LG207/15A272L1
LG207/15A272L2la)
LG207/15A273
LG207/15A276L1
LG207/15A279L1
LG227/15A11L1
LG227/15A59L1la)
LG227/15A80L1
LG227/15A137L1la)
LG227/15A138la)
LG227/15A140L1
LG227/15A155L1
LG227/15A156la)
LG227/15A156lb)
LG227/15A157L1le)
LG227/15A168L4
LG227/15A193L1la)
LG227/15A194
LG227/15A195L1ld)
LG227/15A199L1
LG227/15A199L4
LG53/03A45
LG571/03A11L1
LG571/03A46L1
LG571/03A55L1
LG571/03A55L2lk)
LG571/03A55L4
LG571/03A57L1
LG571/03A57L2
LG571/03A58L1
LG571/03A296^18L9
LG571/03A296^3la)
OG92R/03A119L1
OG92R/03A120L1
OG92R/03A120L7
OG92R/03A120^1 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG82R/91A6
LG207/15A268
LG207/15A269
LG207/15A270
LG207/15A272L1
LG207/15A272L2la)
LG207/15A273
LG207/15A276L1
LG207/15A279L1
LG571/03A11L1
LG571/03A19L1
LG571/03A21L1
LG571/03A21L4lf)
LG571/03A145L1
LG571/03A145L2la)
LG571/03A146L1la) | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG207/15
LG227/15
LG571/03 | |
6 |
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1 |
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| calculul de accesorii pentru plata cu intarziere a obligatiilor curente |
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32 |
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| conform principiului "accesorium sequitur principale" |
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1 |
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| daca decizia de impunere a fost corect intocmita in conditiile in care societatea nu a depus declaratii la nivelul sumei datorate insa a efectuat plati mai mari decat cuantumul declarat |
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1 |
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| daca se datoreaza accesorii in conditiile in care acestea sunt aferente unor debite ce fac obiectul unei actiuni aflate pe rolul instantelor judecatoresti |
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1 |
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| daca se datoreaza accesoriile stabilite in conditiile depunerii declaratiilor rectificative ca urmare a punerii in executare a sentintelor judecatoresti referitoare la achitarea drepturilor salariale |
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3 |
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| dacă accesoriile aferente debitelor individualizate prin decizii de impunere, se calculează şi se datorează de la data scadenţei obligaţiei principale sau în funcţie de data comunicării actelor prin care obligaţiile principale au fost individualizate |
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1 |
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| dacă accesoriile calculate sunt legal datorate şi în cuantumul stabilit de organele fiscale în condiţiile în care plata obligaţiilor fiscale pentru care au fost calculate accesoriile a fost efectuată cu întârziere |
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5 |
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| dacă accesoriile contestate de societate sunt legal datorate, în cuantumul stabilit, în condiţiile în care baza de calcul a acestora reprezentând contribuţii de asigurări sociale reţinute de la asiguraţi, contribuţii de asigurări pentru şomaj reţinute de la asiguraţi şi contribuţii de asigurări de sănătate reţinute de la asiguraţi a fost eronat înregistrată de organele fiscale în evidenţa fiscală |
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1 |
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| dacă contribuabilul datorează accesorii în condiţiile în care debitul principal nu mai există. |
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2 |
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| dacă datorează accesorii în condiţiile în care plăţile efectuate de acestea au stins obligaţii de plată restante existente în evidenţa pe plătitor |
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1 |
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| dacă dobânzile aferente obligaţiilor vamale stabilite de controlul ulterior sunt datorate de la data scadenţei obligaţiei principale sau în funcţie de data comunicării actului prin care acestea au fost individualizate |
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