|  | Materia | Organul Constatator | Acte Normative | |
|---|
| 1 |
|
 | dacă societatea datorează în mod legal impozit pe veniturile din salarii și asimilate salariilor și contribuții sociale aferente sumelor plătite salariaților în Germania cu titlu de indemnizație de detașare în condițiile în care aceste sume achitate salariaţilor se includ în categoria veniturilor de natură salarială |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG207/15A2
LG207/15A6
LG207/15A7
LG207/15A73L1
LG207/15A176
LG207/15A174
LG227/15A11L1
LG227/15A137L1la)
LG227/15A155L1
LG571/03A55
LG571/03A57
LG571/03A296L18 | |
| 1 |
|
| dacă societatea poate acorda salariaţilor deducerea personală la calculul impozitului pe venit, în condiţiile în care aceştia nu au prezentat documentele justificative în conformitate cu legislaţia în vigoare |
| |
| | | 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 | |
| 1 |
|
| dacă societatea poate acorda salariaţilor deducerea personală la calculul impozitului pe venit, în condiţiile în care aceştia nu au prezentat documentele justificative în conformitate cu legislaţia în vigoare. |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A48 | |
| 2 |
|
| dacă sumele plătite salariaților în străinătate sub denumirea de diurnă se includ în categoria veniturilor de natură salarială |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG53/03
LG53/03A45
LG227/15A137L1la)
LG227/15A169 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG53/03A42
LG53/03A45
LG207/15A6
LG207/15A7L3
LG207/15A113L2
LG207/15A268
LG207/15A272
LG207/15A279L1
LG227/15A11L1
LG227/15A59L1la)
LG227/15A80L1
LG227/15A81L1
LG227/15A137L1la)
LG227/15A138la)
LG227/15A146L1la)
LG227/15A155L1
LG227/15A156lb)
LG227/15A157L1le) | |
| 6 |
|
| dacă sumele plătite salariaților în străinătate sub denumirea de indemnizație de delegare/detașare se includ în categoria veniturilor de natură salarială |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG207/15A173L1
LG207/15A174L1
LG207/15A174L5
LG207/15A176L1
LG207/15A176L2
LG207/15A268L1
LG207/15A270
LG207/15A272
LG207/15A273
LG207/15A276L1
LG207/15A279L1 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG53/03A45
LG53/03A42
LG207/15A6
LG207/15A7L3
LG207/15A113L2
LG207/15A268L1
LG207/15A272L1
LG207/15A273
LG207/15A276L1
LG207/15A279L1
LG571/03A55L1
LG571/03A55L2lk)
LG571/03A55L4
LG571/03A296^18L5^1 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG207/15A6
LG207/15A7L3
LG207/15A72L1
LG207/15A73L1
LG207/15A73L2
LG207/15A113L2
LG207/15A173L1
LG207/15A173L2
LG207/15A174L1
LG207/15A174L5
LG207/15A176L1
LG207/15A176L2
LG207/15A181L1
LG207/15A268
LG207/15A269L1lc)
LG207/15A269L1ld)
LG207/15A270L1
LG207/15A272L1
LG207/15A272L2la)
LG207/15A273
LG207/15A276L1
LG207/15A279L1
LG227/15A11L1
LG227/15A59L1la)
LG227/15A80L1
LG227/15A137L1la)
LG227/15A138la)
LG227/15A140L1
LG227/15A155L1
LG227/15A156la)
LG227/15A156lb)
LG227/15A157L1le)
LG227/15A168L4
LG227/15A193L1la)
LG227/15A194
LG227/15A195L1ld)
LG227/15A199L1
LG227/15A199L4
LG53/03A45
LG571/03A11L1
LG571/03A46L1
LG571/03A55L1
LG571/03A55L2lk)
LG571/03A55L4
LG571/03A57L1
LG571/03A57L2
LG571/03A58L1
LG571/03A296^18L9
LG571/03A296^3la)
OG92R/03A119L1
OG92R/03A120L1
OG92R/03A120L7
OG92R/03A120^1 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG227/15A137L1la)
LG227/15A155L1
LG227/15A193L1la)
LG53/03A42
LG53/03A45
OPANAF3741/15PT11.1la | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG207/15A6
LG207/15A7
LG207/15A72L1
LG207/15A73L1
LG207/15A73L2
LG207/15A113L2
LG207/15A268
LG207/15A269L1lc)
LG207/15A269L1ld)
LG207/15A270
LG207/15A272
LG207/15A273
LG207/15A276L1
LG207/15A276L6
LG207/15A279L1
LG53/03A45
LG227/15A11L1
LG227/15A59L1la)
LG227/15A80L1
LG227/15A140L1
LG227/15A156la)
LG227/15A157L1le)
LG227/15A194
LG227/15A195L1ld)
LG227/15A199L1
LG571/03A11L1
LG571/03A55L1
LG571/03A55L2lk)
LG571/03A55L4
LG571/03A57L1
LG571/03A57L2
LG571/03A58L1
LG571/03A296^18L5^1 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG53/03 privind Codul MunciiA229L4
LG207/15
LG227/15 | |
| 1 |
|
| deduceri |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG207/15A73L1
LG207/15A268
LG207/15A269
LG207/15A272
LG207/15A273
LG207/15A276L1
LG207/15A279L1
LG227/15A61lb)
LG227/15A270L1
LG227/15A297L4
LG571/03A126
LG571/03A127
LG571/03A128L1
LG571/03A141
LG571/03A145L2
LG571/03A147
LG571/03A148 | |
| 8 |
|
| deductibilitatea cheltuielilor |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A48 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A11
LG571/03A48
LG571/03A128
LG571/03A137
LG571/03A140
LG571/03A148
LG571/03A152L1
LG571/03A152L2
LG571/03A152L6
LG571/03A153 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A11L1
LG571/03A21L3ln)
LG571/03A21L3li)
LG571/03A24L1
LG571/03A24L2
LG571/03A24L11
LG571/03A48
LG571/03A80L1
LG571/03A80L3
LG571/03A145L1
LG571/03A145L2
LG571/03A146L1la)
LG571/03A145^1L1
LG571/03A296^21L1
LG571/03A296^25
HG44/04PT37
HG44/04PT38
HG44/04PT39
HG44/04PT45^1L1
HG44/04PT45^1L2
HG44/04PT71^5
OG92/03A43
OG92R/03A43
OG92R/03A46
LG95/06A257L2
LG95/06A257
OU125/11A5
LG207/15A7L3
LG207/15A53
LG207/15A113L1
LG207/15A113L2
LG207/15A268
LG207/15A269L2
LG207/15A269L1
LG207/15A279
LG207/15A276L1
LG207/15A276L4
LG207/15A279L1
LG207/15A279L3
OPANAF3741/15PT11.1
OPANAF3741/15PT11.4
OPANAF3741/15PT11.5 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | OG92R/03A6
OG92R/03A7L2
OG92R/03A7L3
OG92R/03A13
OG92R/03A65L1
OG92R/03A65L2
OG92R/03A94
OG92R/03A109
OG92R/03A119L1
OG92R/03A120L1
OG92R/03A120L7
OG92R/03A120^1L1
OG92R/03A120^1L2la)
OG92R/03A206L1lc)ld)
OG92R/03A207L1
OG92R/03A213L1
OG92R/03A213L5
OG92R/03A216L1
OG92R/03A216L3
OG92R/03A216L3^1
LG571/03A24L1
LG571/03A24L2
LG571/03A41
LG571/03A46L1
LG571/03A48
LG571/03A128L1
LG571/03A129L1
LG571/03A129L2
LG571/03A137L1la)
LG571/03A140L1
LG571/03A145L1
LG571/03A146L1la)
LG571/03A159L1
LG207/15A277L4
LG287/09fara articol | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG95/06A208
LG95/06A211
LG95/06A257
LG207/15A6
LG207/15A7
LG207/15A73L1
LG207/15A113L1
LG207/15A113L2
LG207/15A130
LG207/15A131
LG207/15A268
LG207/15A272L1
LG207/15A273
LG207/15A276L1
LG207/15A276L4
LG207/15A279L1
LG207/15A279L3
LG207/15A279L4
LG571/03A24
LG571/03A41
LG571/03A46L1
LG571/03A48
LG571/03A145L1
LG571/03A145L2
LG571/03A146L1la)
LG571/03A296^21L1
LG571/03A296^22 | |
| | | 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 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG227/15A298
LG227/15A297
LG227/15A299L1 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG227/15A11L1
LG227/15A297
LG227/15A299L1
LG227/15A298
LG227/15A155L1
LG227/15A175L3
LG227/15A137L1la)
LG227/15A138la) | |
| 3 |
|
| deductibilitatea cheltuielilor aferente autoturismelor, în cazul persoanelor ce desfăşoară activităţi independente |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A48
LG207/15A269L1lc)
LG207/15A269L1ld)
LG207/15A276L1
OPANAF3741/15PT11.1lb | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG227/15A298
LG227/15A297
LG227/15A299L1 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG227/15A11L1
LG227/15A297
LG227/15A299L1
LG227/15A298
LG227/15A155L1
LG227/15A175L3
LG227/15A137L1la)
LG227/15A138la) | |
| 1 |
|
| deductibilitatea cheltuielilor de deplasare |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A48 | |
| 4 |
|
| deductibilitatea cheltuielilor privind achiziţionarea mijloacelor fixe |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A48 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A24
LG571/03A48
LG207/15A277L1la) | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A11
LG571/03A48
LG571/03A49
LG571/03A24
LG571/03A41
LG571/03A46 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG227/15A298
LG227/15A297
LG227/15A299L1 | |
| 1 |
|
| determinarea venitului net din cedarea folosintei bunurilor |
| |
| | | Alte organe | OG92R/03A119
OG92R/03A120 | |
| 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 | |