Materia Organul Constatator Acte Normative 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) 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 LG571/03A11L1 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 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A19 LG571/03A21 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 LG207/15A268L1 LG207/15A269 LG207/15A273 LG207/15A276L1 LG207/15A279L1 LG227/15A297L4 LG227/15A302L1la) LG571/03A19L1 LG571/03A21L4lm) LG571/03A145L2 LG571/03A146L1la) Organe de inspectie fiscala din cadrul MFP si ANAF LG82R/91A6 LG207/15A6 LG207/15A73L1 LG207/15A268 LG207/15A269L1lc) LG207/15A269L1ld) LG207/15A270 LG207/15A272L1 LG207/15A273 LG207/15A276L1 LG207/15A276L6 LG207/15A279L1 LG571/03A11L1 LG571/03A19L1 LG571/03A21L1 LG571/03A21L4lf) LG571/03A145L1 LG571/03A145L2 LG571/03A146L1la)