Materia Organul Constatator Acte Normative 1 deductibilitatea fiscala a cheltuielilor cu marfurile inscrise in facturi care nu indeplinesc conditia de document justificativ Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A7 LG571/03A11 LG571/03A11L1 LG571/03A11L1^1 LG571/03A23 LG571/03A19 LG571/03A21L4lr) LG571/03A134 LG571/03A134^1 LG571/03A134^2 LG571/03A145 LG571/03A146 LG571/03A150 2 deductibilitatea fiscala a cheltuielilor cu obiecte de inventar achizitionate Organe de inspectie fiscala din cadrul MFP si ANAF LG207/15A6 LG207/15A53 LG207/15A118L3 LG207/15A154 LG207/15A173 LG207/15A174 LG207/15A176 LG207/15A268 LG207/15A269L1lc) LG207/15A269L1ld) LG207/15A270L1 LG207/15A272 LG207/15A272L6 LG207/15A276L1 LG207/15A276L6 LG207/15A279L1 LG207/15A279L2 LG227/15A304L1 LG227/15A305L5la) LG571/03A19L1 LG571/03A21L1 LG571/03A21L4lm) LG571/03A34L1 LG571/03A128L4lb) LG571/03A145L2la) LG571/03A148 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) 2 deductibilitatea fiscala a cheltuielilor cu prestarile de servicii Organe de inspectie fiscala din cadrul MFP si ANAF OG92R/03A214L1la) LG571/03A21 LG571/03A21L4lm) LG571/03A145L2la) LG571/03A145L1 LG571/03A21L4lf) LG82R/91A6 OG92R/03A216 LG571/03A19L1 OG92R/03A216L3 OG92R/03A206L2 OG92R/03A206L1 Organe de inspectie fiscala din cadrul MFP si ANAF LG207/15A268 LG207/15A269 LG207/15A270L1 LG207/15A272L1 LG207/15A272L2la) LG207/15A273 LG207/15A277L3 LG207/15A279L1 LG571/03A11L1 LG571/03A19L1 LG571/03A21L1 LG571/03A21L4lf) LG571/03A21L4lm) LG571/03A145L2la) LG571/03A146L1la) 1 deductibilitatea fiscala a cheltuielilor cu prestarile de servicii facturate de un contribuabil inactiv Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A7 LG571/03A11 LG571/03A11L1 LG571/03A11L1^1 LG571/03A23 LG571/03A19 LG571/03A21L4lr) LG571/03A134 LG571/03A134^1 LG571/03A134^2 LG571/03A145 LG571/03A146 LG571/03A150 1 deductibilitatea fiscala a cheltuielilor cu prestarile de servicii pentru care nu rezulta necesitatea si daca au fost efectiv prestate pentru obtinerea de venituri impozabile Organe de inspectie fiscala din cadrul MFP si ANAF OG92R/03A214L1la) LG571/03A21 LG571/03A21L4lm) LG571/03A145L2la) LG571/03A145L1 LG571/03A21L4lf) LG82R/91A6 OG92R/03A216 LG571/03A19L1 OG92R/03A216L3 OG92R/03A206L2 OG92R/03A206L1 1 deductibilitatea fiscala a cheltuielilor cu provizioanele pentru clienti neincasati Organe de inspectie fiscala din cadrul MFP si ANAF LG207/15A46 LG207/15A49 LG207/15A53 LG207/15A58L1 LG207/15A72L1 LG207/15A72L2 LG207/15A73L1 LG207/15A268 LG207/15A269L1lc) LG207/15A269L1ld) LG207/15A270 LG207/15A272L1 LG207/15A273 LG207/15A276L1 LG207/15A279L1 LG82R/91A26 LG227/15A297 LG227/15A299L1 LG571/03A19L1 LG571/03A21L1 LG571/03A24L1 LG571/03A24L2 LG571/03A145L1 LG571/03A145L2la) LG571/03A146L1la) LG571/03A155L1 LG571/03A155 1 deductibilitatea fiscala a cheltuielilor cu servicii de consultanta, management si alte prestari servicii intre persoane afiliate 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 1 deductibilitatea fiscala a cheltuielilor cu serviciile de marketing pentru care nu se face dovada prestarii efective a serviciilor Organe de inspectie fiscala din cadrul MFP si ANAF OU217/99A4 OU217/99A4L6 LG414/02A9 OU17/00A12 OU17/00A19 OU17/00A25 OG92R/03A214L4 OG92R/03A206 1 deductibilitatea fiscala a cheltuielilor de aprovizionare cu marfuri inscrise in facturi cere nu indeplinesc calitatea de document justificativ Organe de inspectie fiscala din cadrul MFP si ANAF HG44/04 LG82/91A6 LG571/03A11 LG571/03A19 LG571/03A21L1 LG571/03A21L4lf) LG571/03A21L3ln) LG571/03A17 LG571/03A145 LG571/03A146 LG571/03A147 LG571/03A134 LG571/03A134^1 LG571/03A134^2 LG571/03A155 LG571/03A145^1 OG92R/03A216 OG92R/03A206 OG92R/03A207L1 OG92R/03A213L1 1 deductibilitatea fiscala a cheltuielilor de protocol si publicitate ce depasesc limitele admise de lege Organe de inspectie fiscala din cadrul MFP si ANAF LG207/15A6 LG207/15A53 LG207/15A130 LG207/15A131 LG207/15A268L1 LG207/15A269L1 LG207/15A269L2 LG207/15A273 LG207/15A276L1 LG207/15A279L1 LG207/15A279L2 LG571/03A19L1 LG571/03A21L1 LG571/03A21L3la) LG571/03A21L3li) LG571/03A24 LG571/03A125^1L1 LG571/03A126L1la) LG571/03A128L1 LG571/03A128L12 LG571/03A128L8lb) LG571/03A134 LG571/03A134^1L2 LG571/03A137L1 LG571/03A141L2la)PT1 LG571/03A149L1la) LG571/03A149L1ld) LG571/03A149L2la) LG571/03A149L4 LG571/03A151^2L1la) LG571/03A151^2L1lb) 2 deductibilitatea fiscala a cheltuielilor efectuate in legatura cu mijloacele fixe amortizabile Organe de inspectie fiscala din cadrul MFP si ANAF LG207/15A277 LG207/15A173 LG207/15A174 LG207/15A279 LG571/03A19 LG571/03A21 LG571/03A24 LG227/15A11L1 LG227/15A281L1 LG227/15A297 LG227/15A299L1 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A19L1 LG571/03A21L1 LG571/03A146L1 LG571/03A21L4lf) LG571/03A155L19ll) LG571/03A155L19lf) LG571/03A155L19ld) LG571/03A155L19lb) LG571/03A155L19lc) LG571/03A155L19la) LG134/10A249 LG134/10A250 HG44/04PT12 HG44/04PT44 LG207/15A269L1lc) LG207/15A269L1ld) OPANAF3741/15PT2.5 OPANAF3741/15PT11.1lb LG207/15A276L1 2 deductibilitatea fiscala a cheltuielilor inregistrate in contabilitate ce nu au la baza operatiuni reale Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A19L1 LG571/03A21L1 LG571/03A21L4lf) LG571/03A145L2 LG571/03A145L1 LG571/03A146L1 LG571/03A156L2 LG571/03A156L1 LG571/03A156L4 HG44/04PT44 HG44/04PT79L1 LG82R/91A6 LG207/15A276L1 OPANAF3741/15PT11.1la OMEF3512/08PT2 OMEF3512/08PT3 OMFP2222/06A3L1 Organe de inspectie fiscala din cadrul MFP si ANAF LG207/15A6 LG207/15A45L1 LG207/15A49 LG207/15A110 LG207/15A130 LG207/15A130L4 LG207/15A269 LG207/15A268 LG207/15A270 LG207/15A272 LG207/15A273 LG207/15A276L1 LG207/15A279L1 LG571/03A11L1 LG571/03A19L1 LG571/03A21L1 LG571/03A21L4lf) LG571/03A160L3 LG571/03A160L4 3 deductibilitatea fiscala a cheltuielilor inregistrate in contabilitate fara a avea la baza documente justificative Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A21L4lf) HG44/04PT44 HG44/04PT12 LG82R/91A6 LG571/03A155 LG571/03A146L1la) HG44/04PT46L1 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A19L1 LG571/03A21L4lf) LG82R/91A26 LG571/03A145L2la) LG571/03A146L1la) OG92R/03A206L1lc)ld) Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A19L1 LG571/03A21L4lf) LG571/03A21L4lm) LG571/03A145 LG571/03A155 OG92R/03A214L1la) OG92R/03A214L3 4 deductibilitatea fiscala a cheltuielilor privind combustibilul pentru vehiculele rutiere motorizate care sunt destinate exclusiv pentru transportul rutier de persoane, cu o greutate maximă autorizată care să nu depăşească 3.500 kg şi care să nu aibă mai mult de 9 scaune de pasageri, incluzând şi scaunul şoferului, aflate în proprietatea sau în folosinţa contribuabilului Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A11 LG571/03A19L1 LG571/03A21 LG571/03A21L4 LG571/03A145 LG571/03A146 LG571/03A147^1 LG571/03A145^1 LG571/03A296^18L5^1 OG92R/03A7L2 OG92R/03A41 OG92R/03A94 OG92R/03A205 OG92R/03A206 OG92R/03A216 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 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A19 LG571/03A21L3 LG571/03A21L4 LG571/03A21L4lt) LG571/03A145^1 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A19 LG571/03A21 LG571/03A21L3ln) LG571/03A21L4lt) LG571/03A21L4le) LG571/03A21L4lf) LG571/03A21L4ll) 1 deductibilitatea fiscala a cheltuielilor privind reduceri si discounturi Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A7L1PT26 LG571/03A11L2la) LG571/03A19L1 LG571/03A19L5 LG207/15A50 LG207/15A173L1 LG207/15A174L1 LG207/15A174 LG207/15A174L5 LG207/15A181L1 LG207/15A269L1ld) LG207/15A268L1 LG207/15A268L2 LG207/15A269L2 LG207/15A276L1 LG207/15A279L1 HG44/04PT33 HG44/04PT32 HG44/04PT29 HG44/04PT28 HG44/04PT24 HG44/04PT23 HG1/16PT5L1 OPANAF222/08A2L1 1 deductibilitatea fiscala a cheltuielilor rezultate la scoaterea din evidenta a creantelor neincasate 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 3 deductibilitatea fiscala a unor cheltuieli ce nu sunt efectuate in scopul realizarii de venituri impozabile Organe de inspectie fiscala din cadrul MFP si ANAF OG92R/03A214 LG571/03A19 LG571/03A21 LG571/03A22 OG92R/03A206 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 LG571/03A11L1 LG571/03A19L1 LG571/03A21L1 LG571/03A21L3li) LG571/03A24L1 LG571/03A24L11 LG571/03A145L2la) LG571/03A146L1la) LG571/03A155L19ll) LG207/15A269 LG207/15A279 HG44/04PT70 OG92R/03A206 OG92R/03A216