Materia Organul Constatator Acte Normative 1 Impozit pe venituri din surse neidentificate Organe de inspectie fiscala din cadrul MFP si ANAF LG227/15A11L1 LG227/15A270L1 LG227/15A281L1 LG227/15A282L1 LG227/15A286 LG227/15A304L1 LG227/15A304L2 LG82R/91A6 LG82R/91A7 3 impozitarea avantajelor in natura acordate salariatilor Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A55 LG571/03A57 LG571/03A296^18L5^1 OG92R/03A65 OG92R/03A94 OG92R/03A216L3 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A55L1 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A21L3lk) LG571/03A51 LG571/03A57L1 LG571/03A57L2la) LG571/03A55L3lg) LG571/03A118 LG571/03A296^3la) HG44/04PT68la) HG44/04PT69 HG44/04PT70 LG207/15A279L1 OG92R/03A119 OG92R/03A120 OG92R/03A120^1 LG207/15A173 LG207/15A174 LG207/15A176 1 impozitarea veniturilor din expertiza contabila si tehnica judiciara si extrajudiciara Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A82 LG571/03A81 LG571/03A296^21L1 3 impozitarea veniturilor din premii si jocuri de noroc Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A2 LG571/03A41 LG571/03A74L5 LG571/03A76 LG571/03A77 LG571/03A90 LG207/15A7 LG207/15A93 LG207/15A21L2 LG207/15A21L1 LG207/15A107 LG207/15A103 LG207/15A46 OG92R/03A22 OG92R/03A23 OG92R/03A43 OG92R/03A7 OG92R/03A81L1 OG92R/03A81L3 OG92R/03A81L3la) OG92R/03A82 OG92R/03A83 OG92R/03A85 OG92R/03A86 OG92R/03A87 OG92R/03A90 OG92R/03A91 OG92R/03A92 OG92R/03A93 OG92R/03A213L1 OG92R/03A213L3 OG92R/03A213L4 OG92R/03A213L5 Organe de inspectie fiscala din cadrul MFP si ANAF LG207/15A279L3 LG207/15A279L4 Organe de inspectie fiscala din cadrul MFP si ANAF LG207/15A279L3 LG207/15A279L4 1 impozitarea veniturilor din prime de asigurare de viata achitate de angajator in numele angajatilor Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A21L1 LG571/03A21L2 LG571/03A21L3 LG571/03A21L4 LG571/03A55L1 LG571/03A55L2lk) LG571/03A55L3lg) HG44/04PT70 HG44/04PT106-108 OG92R/03A216L3 4 impozitul pe venitul microintreprinderilor (mod de calcul) Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A111L1 LG571/03A148 LG571/03A128 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A19 LG571/03A11 LG571/03A51 LG571/03A53 LG571/03A128 LG571/03A134 LG571/03A134L1 LG571/03A134L2 LG571/03A137 LG571/03A140 Organe de inspectie fiscala din cadrul MFP si ANAF LG82R/91A6 LG571/03A111L1 LG571/03A126L1la) LG571/03A128L1 LG571/03A129 LG571/03A134 LG571/03A134L1 LG571/03A134L2 LG571/03A137 LG571/03A140 LG571/03A150 LG571/03A156 LG571/03A158L1 Organe de inspectie fiscala din cadrul MFP si ANAF LG227/15A11L1 LG227/15A270L1 LG227/15A281L1 LG227/15A282L1 LG227/15A286 LG227/15A304L1 LG227/15A304L2 LG82R/91A6 LG82R/91A7 3 impozitul pe veniturile din transferul proprietatilor imobiliare Alte organe OG92R/03 LG571/03A77^1L1 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A77^1L1 LG571/03A77^1L6 Organe de inspectie fiscala din cadrul MFP si ANAF LG207/15A279L1 3 impunerea la norma de venit sau in sistem real Organe de inspectie fiscala din cadrul MFP si ANAF LG207/15A75 LG207/15A280L1 LG227/15A137L1la) Organe de inspectie fiscala din cadrul MFP si ANAF LG227/15A121 LG227/15A155L1 LG227/15A174L1 LG227/15A174L2 LG227/15A175L3 Organe de inspectie fiscala din cadrul MFP si ANAF LG227/15A121 LG227/15A155L1 LG227/15A174 2 impunerea veniturilor din investitii Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A41 LG571/03A65 LG571/03A66 LG571/03A67 LG571/03A83 LG571/03A84 LG571/03A90 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A7PT26 LG571/03A11 LG571/03A19 LG571/03A21 LG571/03A21L1 LG571/03A21L4lf) LG571/03A21L4lm) LG571/03A134 LG571/03A134^1 LG571/03A134^2 LG571/03A145 LG571/03A146 LG571/03A155 LG571/03A67 LG571/03A7L12ld) 1 incadrare venituri in categoria veniturilor de natura salariala, in conditiile in care raporturile dintre societate si beneficiarii de venituri intrunesc trasaturile unor activitati dependente Organe de inspectie fiscala din cadrul MFP si ANAF OG92R/03A119L1 OG92R/03A120L1 OG92R/03A120L7 OG92R/03A120^1L1 OG92R/03A120^1L2la) LG82/91A6 LG207/15A6 LG207/15A7 LG207/15A46 LG207/15A49 LG207/15A58L1 LG207/15A130 LG207/15A173L1 LG207/15A174L1 LG207/15A174L5 LG207/15A176L1 LG207/15A176L2 LG207/15A268L1 LG207/15A272 LG207/15A273 LG207/15A276L1 LG207/15A279L1 LG571/03A7L1PT2.1 LG571/03A7L1PT2.2 LG571/03A11L1 LG571/03A21L1 LG571/03A21L4lf) LG571/03A21L4lm) LG571/03A55L1 LG571/03A55L2lk) LG571/03A57L1 LG571/03A57L2 LG571/03A58L1 LG571/03A145L2la) LG571/03A145^1 LG571/03A146L1la) LG571/03A296^18L5^1 LG571/03A296^18L9 16 mod de calcul Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A82 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A53 LG571/03A81 LG571/03A82 Organe de inspectie fiscala din cadrul MFP si ANAF CF LG241/05A9 LG571R/03A145 OG92/03A91 OG92/03A107 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A71 LG571/03A74 LG571/03A82 Organe de inspectie fiscala din cadrul MFP si ANAF CF HG1050/04 LG571/03A46 LG571/03A48 LG571/03A128 LG571/03A134L1 LG571/03A137 LG571/03A150 LG571/03A153 LG571/03A156 OG92/03A22 OG92/03A79 OG92/03A119 OG92/03A120 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A53 LG571/03A81 LG571/03A82 Organe de inspectie fiscala din cadrul MFP si ANAF OG92R/03A44 OG92R/03A45 OG92R/03A216 Organe de inspectie fiscala din cadrul MFP si ANAF HG44/04 LG571/03A55 LG571/03A57 LG571/03A107 LG571/03A108 LG571/03A111L1 OG92/03A119 OG92/03A120 Organe de inspectie fiscala din cadrul MFP si ANAF OG92R/03A64 OG92R/03A65 OG92R/03A213L1 OG92R/03A216L2 LG571/03A48 LG571/03A145L1 LG571/03A145L2la) LG571/03A146L1 LG571/03A148 LG571/03A134^2 LG571/03A134^1 LG571/03A126 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A2 LG571/03A41 LG571/03A74L5 LG571/03A76 LG571/03A77 LG571/03A90 LG207/15A7 LG207/15A93 LG207/15A21L2 LG207/15A21L1 LG207/15A107 LG207/15A103 LG207/15A46 OG92R/03A22 OG92R/03A23 OG92R/03A43 OG92R/03A7 OG92R/03A81L1 OG92R/03A81L3 OG92R/03A81L3la) OG92R/03A82 OG92R/03A83 OG92R/03A85 OG92R/03A86 OG92R/03A87 OG92R/03A90 OG92R/03A91 OG92R/03A92 OG92R/03A93 OG92R/03A213L1 OG92R/03A213L3 OG92R/03A213L4 OG92R/03A213L5 Organe de inspectie fiscala din cadrul MFP si ANAF LG207/15A75 LG207/15A280L1 LG227/15A137L1la) Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A145 LG571/03A146 LG571/03A153 LG571/03A153^1 LG571/03A152^2L11 LG571/03A128 LG571/03A126L5 LG571/03A48