| | Materia | Organul Constatator | Acte Normative | |
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 | |
1 |
|
| deductibilitatea fiscală a cheltuielilor ce nu sunt efectuate în scopul realizării de venituri impozabile |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | OG92R/03A214L1la)
OPANAF575/06A3
OPANAF575/06A4L1
LG571/03A11L1^2
LG571/03A21L1
LG571/03A21L4lr)
LG571/03A146L1la)
LG571/03A145
OG92R/03A206L1lc)ld) | |
1 |
|
| deductibilitatea fiscală a cheltuielilor privind mărfurile achiziţionate de la un contribuabil inactiv |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | OG92R/03A214L1la)
OPANAF575/06A3
OPANAF575/06A4L1
LG571/03A11L1^2
LG571/03A21L1
LG571/03A21L4lr)
LG571/03A146L1la)
LG571/03A145
OG92R/03A206L1lc)ld) | |
4 |
|
| deductibilitatea la calculul impozitului pe profit a cheltuielilor înregistrate în contabilitate, care nu au la bază un document justificativ, potrivit legii |
| |
| | | 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 | LG207/15A277 | |
| | | 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 | |
1 |
|
| deductibilitatea unor cheltuieli care hu au fost efectuate in scopul realizarii de venituri |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG227/15A297
LG227/15A299L1
LG227/15A281L1
LG227/15A282L1
LG571/03A11
LG571/03A19
LG571/03A24
LG571/03A134
LG571/03A134^1
LG571/03A134^2
LG571/03A145
LG571/03A146
OG92R/03A91
OG92R/03A92 | |
13 |
|
| deductibilitatea unor cheltuieli ce nu au la baza documente justificative potrivit legii |
| |
| | | 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 | LG571/03A11L1
LG571/03A19L1
LG571/03A21L4lf)
LG571/03A145L2la)
LG571/03A146L1la)
LG207/15A6
LG207/15A269L1lc)
LG207/15A269L1ld)
LG207/15A277L1la)
LG207/15A277L1lb)
LG207/15A277L3
LG207/15A276L1
LG207/15A279L1 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG82/91A6
LG207/15A6
LG207/15A7L3
LG207/15A14
LG207/15A73L1
LG207/15A268L1
LG207/15A269L1
LG207/15A273
LG207/15A276L1
LG207/15A279L1
LG571/03A11L1
LG571/03A19L1
LG571/03A21L1
LG571/03A21L3
LG571/03A24L19
LG571/03A128L1
LG571/03A130
LG571/03A134
LG571/03A134^1L1
LG571/03A137L1la)
LG571/03A140L1
LG571/03A145L2la)
LG571/03A146L1la)
LG571/03A155L5 | |
| | | 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) | |