Materia Organul Constatator Acte Normative 17 Impozit pe dividende 1 dacă societatea datorează impozit pe veniturile din dividende aferente sumelor ridicate de asociaţi din caseria societăţii fără ca aceştia să facă dovada utilizării în scopul desfăşurării activităţii economice a societăţii Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A11 LG571/03A19 LG571/03A21 LG571/03A21L4 LG571/03A21L4lf) LG571/03A21L4lm) LG571/03A7L12ld) LG571/03A67 LG571/03A145 LG571/03A146 11 datorarea impozitului pe veniturile di dividende in conditiile in care contestatara nu face dovada utilizarii sumelor ridicate de asociatul unic pentru desfasurarea activitatii societatii 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 LG571/03A7pct12 LG571/03A19L1 LG571/03A21L1 LG571/03A21L4lm) LG571/03A21L4ll) LG571/03A67L1 LG571/03A128L4 LG571/03A145L2la) LG571/03A146L1la) HG44/04PT22 HG44/04PT48 HG44/04PT68 LG207/15A113L1 LG207/15A119 LG207/15A269L1 LG207/15A269L2 LG207/15A277 LG207/15A276 LG207/15A279L1 LG241/05A9 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A7 LG571/03A65 LG571/03A67 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A7L1 LG571/03A17 LG571/03A19L1 LG571/03A21L1 LG571/03A67L1 LG571/03A145L2la) LG571/03A146L1la) LG82R/91A6 LG207/15A6 LG207/15A119 LG207/15A277 LG207/15A279L1 LG207/15A279L5 LG241/05A9 Organe de inspectie fiscala din cadrul MFP si ANAF LG82R/91A6 LG207/15A269L1 LG207/15A276L1 LG207/15A276L4 LG207/15A279L1 LG571/03A7L12ld) LG571/03A11L1 LG571/03A19L1 LG571/03A21L1 LG571/03A21L4lc) LG571/03A21L4lf) LG571/03A21L4lm) LG571/03A67L1 LG571/03A128L1 LG571/03A128L4lb) LG571/03A137L1la) LG571/03A137L1lc) LG571/03A148 LG571/03A145L2la) LG571/03A146L1la) LG571/03A155L19la)-ld) LG571/03A159L1 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 LG207/15A6 LG207/15A46 LG207/15A49 LG207/15A93 LG207/15A106 LG207/15A113 LG207/15A118L3 LG207/15A119 LG207/15A121 LG207/15A130 LG207/15A131 LG207/15A268L1 LG207/15A269 LG207/15A272 LG207/15A273 LG207/15A276L1 LG207/15A279L1 LG207/15A352 LG227/15A11L1 LG227/15A297L4 LG227/15A298 LG227/15A299L1 LG571/03A7L12ld) LG571/03A11L1 LG571/03A17 LG571/03A19L1 LG571/03A21L1 LG571/03A21L3li) LG571/03A21L4lf) LG571/03A21L4lt) LG571/03A24L1 LG571/03A24L2 LG571/03A67L1 LG571/03A145L2la) LG571/03A146L1la) LG571/03A145^1L1 Organe de inspectie fiscala din cadrul MFP si ANAF LG207/15A6 LG207/15A14 LG207/15A73L1 LG207/15A113L1 LG207/15A113L2 LG207/15A268 LG207/15A269L1lc) LG207/15A269L1ld) LG207/15A272L1 LG207/15A273 LG207/15A276L1 LG207/15A279L1 LG227/15A291L1 LG571/03A7L1 LG571/03A11L1 LG571/03A11L1^3 LG571/03A67L1 LG571/03A140L1 LG571/03A145L1 LG571/03A145L2la) LG571/03A146L1la) LG571/03A148 LG571/03A153L9lc) Organe de inspectie fiscala din cadrul MFP si ANAF LG82R/91A4 LG82R/91A6 LG207/15A73L1 LG207/15A95 LG207/15A268 LG207/15A269 LG207/15A272L1 LG207/15A273 LG207/15A279L1 LG571/03A7pct12 LG571/03A7pct21 LG571/03A19L1 LG571/03A21L1 LG571/03A21L2le) LG571/03A21L4lf) LG571/03A21L4ll) LG571/03A21L4lm) LG571/03A21L4lt) LG571/03A67L1 LG571/03A145L2la) LG571/03A146L1la) LG571/03A145^1 LG571/03A155L19lf OMFP3512/08 Organe de inspectie fiscala din cadrul MFP si ANAF LG207/15A46 LG207/15A49 LG207/15A72L1 LG207/15A73L1 LG207/15A268L1 LG207/15A269 LG207/15A270 LG207/15A273 LG207/15A276L1 LG207/15A276L6 LG207/15A279L1 LG227/15A11L1 LG571/03A7L12ld) LG571/03A11L1 LG571/03A11L2 LG571/03A19L1 LG571/03A21L4le) LG571/03A21L4lf) LG571/03A21L4lm) LG571/03A21L4lt) LG571/03A65 LG571/03A67 LG571/03A145L1 LG571/03A145L12 LG571/03A146L1la) LG571/03A145^1 LG571/03A155L19la)-ld) LG82R/91A4 LG82R/91A6 LG241/05A9 Organe de inspectie fiscala din cadrul MFP si ANAF LG207/15A6 LG207/15A7 LG207/15A72L1 LG207/15A73L1 LG207/15A113L1 LG207/15A113L2 LG207/15A131 LG207/15A268 LG207/15A269L1lc) LG207/15A269L1ld) LG207/15A270L1 LG207/15A272L1 LG207/15A272L2la) LG207/15A273 LG207/15A276L1 LG207/15A276L4 LG207/15A276L6 LG207/15A279L1 LG207/15A279L2 LG207/15A279L3 LG207/15A279L4 LG571/03A7L1 LG571/03A11L1 LG571/03A19L1 LG571/03A21L1 LG571/03A21L2le) LG571/03A21L3la) LG571/03A21L3lc) LG571/03A21L4le) LG571/03A21L4lf) LG571/03A21L4lm) LG571/03A67L1 LG571/03A145L2la) LG571/03A146L1la) 1 dividende calculate pentru veniturile estimate ca neînregistrate în evidenţele contabile Organe de inspectie fiscala din cadrul MFP si ANAF LG207/15A106 LG207/15A268L1 LG207/15A269L1 LG207/15A273 LG207/15A276L1 LG207/15A279L1 LG82R/91A6 LG227/15A11L1 LG227/15A281L1 LG227/15A282L1 LG227/15A286 LG227/15A291L1 LG227/15A323L2 LG571/03A7 LG571/03A11L1 LG571/03A19L1 LG571/03A67 LG571/03A136 LG571/03A134 LG571/03A134^1 LG571/03A134^2 LG571/03A137 LG571/03A140 LG571/03A156 LG571/03A156^2 LG571/03A158L1 3 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 OG92R/03A214 LG571/03A21 LG571/03A19 LG571/03A11 LG571/03A7 Organe de inspectie fiscala din cadrul MFP si ANAF LG227/15A155L1 LG207/15A7L3 LG207/15A72L1 LG207/15A72L2 LG207/15A113 LG207/15A279L1 LG207/15A279L3 LG207/15A279L4 OPANAF3741/15PT11.1 OPANAF3741/15PT11.5 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A7pct12 LG571/03A11L1 LG571/03A16 LG571/03A19L1 LG571/03A21L1 LG571/03A21L4lf) LG571/03A21L4lp) LG571/03A67L1 LG571/03A128L4lb) LG571/03A129L4lb) LG571/03A140L1 LG571/03A145L2la) LG571/03A146L1la) LG82R/91A6 LG82R/91A26 LG207/15A7L3 LG207/15A7L4 LG207/15A106 LG207/15A113 LG207/15A131 LG207/15A269L1lc) LG207/15A269L1ld) LG207/15A276L1 LG207/15A279L1 LG207/15A276 LG207/15A276L4 1 modul de calcul al impozitului pe dividende Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A19L1 LG571/03A21L4lf) LG82R/91A26 LG571/03A145L2la) LG571/03A146L1la) OG92R/03A206L1lc)ld) 311 Impozit pe profit 8 accesorii aferente impozitului pe profit Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A19L1 LG571/03A21 LG571/03A134 LG571/03A137 LG571/03A140 LG571/03A145 LG571/03A146 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A19 LG571/03A21 LG571/03A21L4 LG571/03A24 LG571/03A126 LG571/03A137 LG571/03A140 LG571/03A145 LG571/03A146 LG571/03A147 LG571/03A149 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A145 OG92/03 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A19 LG571/03A21 LG571/03A133 LG571/03A134 LG571/03A134^2 LG571/03A129 LG571/03A126 LG207/15A131 LG207/15A268 LG207/15A269 LG207/15A272 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A11 LG571/03A19 LG571/03A21L4 OG92R/03A91L1 OG92R/03A119 OG92R/03A120 OG92R/03A120^1 Organe de inspectie fiscala din cadrul MFP si ANAF LG207/15A126L2 LG207/15A130 LG571/03A21 LG571/03A138 LG227/15A11L1 LG571/03A11 LG571/03A19 LG571/03A128 LG571/03A134 LG571/03A134^1 LG571/03A134^2 LG571/03A137 LG571/03A140 LG571/03A145 LG571/03A146 LG571/03A147^1 Organe de inspectie fiscala din cadrul MFP si ANAF LG82/91A6 LG571/03A11 LG571/03A19 LG571/03A21 LG571/03A21L1 LG571/03A21L4lf) LG571/03A21L4lm) LG571/03A22L1lc) LG571/03A23 LG571/03A21L3lh) LG571/03A130^1L1 LG571/03A135L3 LG571/03A145 LG571/03A146 LG571/03A128 LG571/03A132L1la) LG571/03A143 OG92/03A6 OG92/03A7 OG92/03A119 OG92/03A120 OG92/03A120^1L1 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A11 LG571/03A19 LG571/03A21 LG571/03A21L4 LG571/03A21L4lf) LG571/03A21L4lm) LG571/03A7L12ld) LG571/03A67 LG571/03A145 LG571/03A146 1 accesorii aferente impozitului pe profit datorate in conditiile in care suma, reprezentand executarea unei sentinte civile emisa de Tribunal a fost inregistrata la venituri si s-a calculat impozit pe profit, a fost incasata Organe de inspectie fiscala din cadrul MFP si ANAF OG92R/03 1 accesorii aferente impozitului pe profit rezultat din estimarea veniturilor din chirii, in baza relatiei de afiliere Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A19 LG571/03A21 LG571/03A11 LG571/03A55 LG571/03A125^1 LG571/03A128 LG571/03A129 LG571/03A145^1 1 ajustarea veniturilor obtinute de societate pentru livrari facturate sub pretul pietei, relatii de afiliere Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A11 LG571/03A19 LG571/03A21L4 OG92R/03A91L1 OG92R/03A119 OG92R/03A120 OG92R/03A120^1 1 ajustarea veniturilor obtinute de societate pentru livrarile de deseuri facturate sub pretul de inregistrare in gestiune si sub pretul de piata practicat de alte societati independente in conditiile in care exista relatii de afiliere intre societati Organe de inspectie fiscala din cadrul MFP si ANAF LG227/15A11L1 LG207/15A6 LG207/15A7 LG207/15A72L1 LG207/15A73L1 LG207/15A269L1 LG207/15A276 2 ajustarea veniturilor şi cheltuielilor ca urmare a analizării tranzacţiilor dintre persoane afiliate Organe de inspectie fiscala din cadrul MFP si ANAF LG227/15A11L1 LG571/03A11 LG571/03A19 LG571/03A21L4lm) LG571/03A21L4lf) LG82R/91A6 OMFP1802/14PT56 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A11 LG571/03A19 LG571/03A21 LG571/03A21L4 LG571/03A21L4lf) LG571/03A21L4lm) LG571/03A7L12ld) LG571/03A67 LG571/03A145 LG571/03A146 1 asupra deductibilităţii la calculul profitului impozabil a cheltuielilor cu deplasări şi cazare, în condiţiile în care societatea nu a prezentat documente din care să rezulte că aceste cheltuieli au fost necesare şi efectuate în scopul realizării de venituri impozabile