Materia Organul Constatator Acte Normative 1 deductibilitatea unor cheltuieli, in conditiile in care acestea nu au fost efectuate in scopul realizarii de venituri impozabile, iar societatea nu prezinta documente din care sa rezulte prestarea efectiva Organe de inspectie fiscala din cadrul MFP si ANAF LG207/15A46 LG207/15A49 LG207/15A113L2 LG207/15A118L3 LG207/15A124L2 LG207/15A269L1lc) LG207/15A269L1ld) LG207/15A276L1 LG207/15A276L4 LG207/15A277L1la) LG207/15A277L3 LG207/15A277L4 LG207/15A279L1 OPANAF3741/15PT2.5 OPANAF3741/15PT11.1lb LG241/05A9 LG134/10A249 LG134/10A250 LG571/03A19L1 LG571/03A21L1 LG571/03A145L2la) LG571/03A145^1 HG44/04PT44 HG44/04PT49^2 HG44/04PT45^1L1 HG44/04PT46 1 deductiblitatea cheltuielilor pentru care nu au fost prezentate documente la verificare dar au fost prezentate la contestatie Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A19L1 LG571/03A21 LG571/03A134 LG571/03A137 LG571/03A140 LG571/03A145 LG571/03A146 1 diminuaarea pierderii fiscale declarate de societate cu valoarea lucrărilor evidenţiate în devize dar nefacturate Organe de inspectie fiscala din cadrul MFP si ANAF LG82R/91A6 LG207/15A73L1 LG207/15A98 LG207/15A268L1 LG207/15A269L1lc) LG207/15A269L1ld) LG207/15A272L1 LG207/15A272L6 LG207/15A272L2la) LG207/15A273 LG207/15A276L1 LG207/15A276L6 LG207/15A279L1 LG227/15A272 LG227/15A304L1 LG227/15A304L2 LG571/03A16 LG571/03A19L1 LG571/03A21L1 LG571/03A21L3 LG571/03A21L4lc) LG571/03A128L1 LG571/03A128L4la) LG571/03A128L4lb) LG571/03A130 LG571/03A134L1 LG571/03A134L2 LG571/03A134^1L1 LG571/03A134^1L4 LG571/03A134^2 LG571/03A137L1lc) LG571/03A145L2la) LG571/03A148 1 diminuarea pierderii fiscale cu venituri impozabile în condiţiile în care din constatări nu rezultă cu claritate situaţia de fapt 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 3 estimarea veniturilor impozabile Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A19 LG571/03A21 LG571/03A146L1la) OG92R/03A207 OG92R/03A217L1 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 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A19 LG571/03A21L4ll) LG571/03A128 LG571/03A137 LG571/03A140 LG571/03A148 LG82R/91A6 LG207/15A106 LG207/15A6 LG207/15A7 LG207/15A72L1 LG207/15A173 LG207/15A174 1 estimarea veniturilor in baza preturilor practicate pe piata Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A19L1 LG571/03A21 LG571/03A134 LG571/03A137 LG571/03A140 LG571/03A145 LG571/03A146 1 estimarea veniturilor realizate in cadrul tranzactiilor intre persoane asociate Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A19L1 LG571/03A21L1 LG571/03A21L3ln) LG571/03A21L4 LG571/03A21L4lt) LG571/03A145^1 LG571/03A11 LG571/03A128L1 LG571/03A143L2la) LG227/15A11L1 LG227/15A297 LG227/15A299L1 1 impozit pe profit stabilit suplimentar ca urmare a analizării dosarelor privind preturile de transfer 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 2 impozitarea diferentelor nefavorabile de curs valutar in situatia retratarii situatiilor financiare, si modul de compensare a fondului de natura subventiilor Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A21 LG571/03A21L4 LG571/03A19 LG571/03A11 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A19 LG571/03A21L4ll) LG571/03A128 LG571/03A137 LG571/03A140 LG571/03A148 LG82R/91A6 LG207/15A106 LG207/15A6 LG207/15A7 LG207/15A72L1 LG207/15A173 LG207/15A174 1 impozitarea surplusului din reevaluarea imobilizarilor corporale Organe de inspectie fiscala din cadrul MFP si ANAF OG92R/03A214 LG571/03A19 LG571/03A21 LG571/03A22 OG92R/03A206 1 impozitarea veniturilor aferente unor facturi de stornare Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A11 LG571/03A19 LG571/03A21 LG571/03A126 LG571/03A141 LG571/03A141L2la)PT1 LG571/03A133 LG571/03A145 LG571/03A147 LG82/91A6L1 2 impozitarea veniturilor din anularea datoriilor prescrise Organe de inspectie fiscala din cadrul MFP si ANAF LG207/15 LG227/15 LG571/03A19L1 LG571/03A20 LG571/03A21L1 LG571/03A21L3li) LG571/03A21L4lp) LG571/03A24L1 LG571/03A24L2 LG571/03A24 LG571/03A35 LG571/03A134L2 LG571/03A134L3 LG571/03A156^2L1 LG571/03A149 LG571/03A145L2la) Organe de inspectie fiscala din cadrul MFP si ANAF LG207/15A3L2 LG207/15A1PT37 LG207/15A131 LG207/15A268 LG207/15A269 LG207/15A270L1 LG207/15A272 LG207/15A273 LG207/15A279L1 LG207/15A280L1 LG287/09fara articol 1 impozitarea veniturilor din cesiune 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 impozitarea veniturilor din dobanzi 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 impozitarea veniturilor din facturi fiscale neevidentiate 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 1 impozitarea veniturilor din prestari servicii facturate si stornate ulterior fara a se justifica operatiunea de stornare 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 2 impozitarea veniturilor rezultate din ajustarea preţului de piaţă practicat în tranzacţiile dintre persoane juridice afiliate Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A11 LG571/03A19 LG571/03A21 LG571/03A126 LG571/03A141 LG571/03A141L2la)PT1 LG571/03A133 LG571/03A145 LG571/03A147 LG82/91A6L1 Organe de inspectie fiscala din cadrul MFP si ANAF LG207/15A46 LG207/15A49 LG207/15A130 LG207/15A268 LG207/15A272 LG207/15A273 LG207/15A276L1 LG207/15A279L1 LG207/15A279L2 LG227/15 1 legalitatea operatiunii de diminuare a impozitului pe profit cu veniturile inscrise intr-o factura de stornare in conditiile in care societatea nu justifica operatiunea de stornare Organe de inspectie fiscala din cadrul MFP si ANAF LG82/91A6 LG571/03A14la LG571/03A19L1 LG571/03A20 LG571/03A129L1 LG571/03A134^1 LG571/03A134^2 LG571/03A138la) LG571/03A138lb) LG207/15A268L1 LG207/15A272 LG207/15A279L1 1 modul de calcul a impozitului pe profit in cazul diminuarii veniturilor prin diverse metode 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 5 modul de calcul al impozitului Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A19 LG571/03A21