| | Materia | Organul Constatator | Acte Normative | |
19 |
|
| accesorii pentru debite neachitate la termen |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | OG92R/03A7L2
OG92R/03A85
OG92R/03A110
OG92R/03A111
OG92R/03A119
OG92R/03A120
OG92R/03A120^1
OG92R/03A205
OG92R/03A206
OG92R/03A216 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | OG92R/03A116
OG92R/03A119
OG92R/03A120
OG92R/03A120^1
LG207/15A279L1 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | OG92R/03A21
OG92R/03A44
OG92R/03A45
OG92R/03A85
OG92R/03A86
OG92R/03A119
OG92R/03A120
OG92R/03A120^1
OU125/11A5
OPANAF3741/15PT11.4
OPANAF3741/15PT11.5 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG207/15A279L1
OPCNAS617/07A8 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | OG92/03A91
OG92/03A102
OG92/03A110
LG207/15A173
LG207/15A174
LG207/15A279L1 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | OU125/11A5
OPANAF3741/15PT11.4
OPANAF3741/15PT11.5
OG92R/03A21
OG92R/03A43
OG92R/03A44
OG92R/03A45
OG92R/03A46
OG92R/03A85
OG92R/03A86
OG92R/03A87
OG92R/03A119
OG92R/03A120
OG92R/03A120^1
LG571/03A82
LG207/15A279 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | OG92R/03A110
LG207/15A49
LG207/15A173
LG207/15A174
LG207/15A279L1 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | OG92R/03A119
OG92R/03A120
OG92R/03A120^1
LG207/15A176
LG207/15A269
LG207/15A279L1 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | OU125/11A5
LG207/15A279L1 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG207/15A75
LG207/15A268
LG207/15A269L1le)
LG207/15A279L1
LG207/15A280L1
LG134/10A181
LG134/10A185L1
OG92R/03A23
OG92R/03A91
OG92R/03A119
OG92R/03A120
OG92R/03A120^1 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A82
LG571/03A86
OPANAF3741/15PT11.4
OPANAF3741/15PT11.5
OG92R/03A21
OG92R/03A44
OG92R/03A45
OG92R/03A85
OG92R/03A86
OG92R/03A119
OG92R/03A120
OG92R/03A120^1
LG207/15A268
LG207/15A269
LG207/15A279L3 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | OG92R/03A115
OG92R/03A119
OG92R/03A120
OG92R/03A120^1
LG207/15A173L1
LG207/15A173L2
LG207/15A174L1
LG207/15A176L1
LG207/15A277L1lb)
LG207/15A277L3 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG207/15A269L1
LG207/15A276
LG207/15A173
LG207/15A174
LG207/15A176
OPANAF3741/15PT11.1la | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | OG92R/03A21
OG92R/03A85
OG92R/03A86
OG92R/03A91
OG92R/03A92
OG92R/03A119
OG92R/03A120
OG92R/03A120^1
LG207/15A268
LG207/15A269
LG207/15A279L1 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | OG92R/03A21
OG92R/03A85
OG92R/03A86
OG92R/03A91
OG92R/03A92
OG92R/03A119
OG92R/03A120
OG92R/03A120^1
LG207/15A268
LG207/15A269
LG207/15A279L1 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | OG92R/03A21
OG92R/03A85
OG92R/03A86
OG92R/03A91
OG92R/03A92
OG92R/03A119
OG92R/03A120
OG92R/03A120^1
LG207/15A268
LG207/15A269
LG207/15A279L1 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG207/15A152
LG207/15A154
LG207/15A165
LG207/15A173
LG207/15A174
LG207/15A175
LG207/15A176
LG207/15A268L1
LG207/15A269L2
LG207/15A276L1
LG95/06A211
LG95/06A257
LG571/03A84
LG571/03A296^21
LG571/03A296^25 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG207/15A131
LG207/15A154
LG207/15A165
LG207/15A173
LG207/15A174
LG207/15A175
LG207/15A269L2
LG207/15A270L1
LG207/15A276L1
LG207/15A280L1
OPANAF3741/15PT12.1 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG227/15A297
LG207/15A173
LG207/15A174
LG207/15A279 | |
12 |
|
| accesorii TVA - mod de calcul |
| |
1 |
|
| accesoriile aferente in vama se datoreaza de la momentul nasterii datoriei vamale |
| |
1 |
|
| accesoriile generate urmare a stingerii debitelor prin plăţi şi compensare, iar înştiinţările de stingere/notele de compensare, fie nu au fost contestate de societate, fie au fost contestate, iar contestaţiile au fost respinse de organul fiscal emitent |
| |
1 |
|
| accessorim sequitur principale |
| |
1 |
|
| aferente diferentei de datorie vamala stabilita la controlul ulterior, data de la care acestea se calculeaza |
| |
1 |
|
| aferente diferentelor de taxa pe valoarea adaugata constatate ca declarate si achitate cu intarziere |
| |
1 |
|
| aferente obligatiilor fiscale compensate iar nota de compensare nu a fost contestata |
| |
4 |
|
| aferente obligatiilor fiscale corectate prin declaratii rectificative |
| |
8 |
|
| aferente obligatiilor fiscale declarate prin declaratiile de impozite si taxe |
| |
1 |
|
| aferente ratelor de esalonare neachitate in conditiile pierderii valabilitatii esalonarii la plata a obligatiilor fiscale |
| |
207 |
|
| aferente taxelor, impozitelor si contributiilor |
| |
11 |
|
| aferente unor debite achitate in termen |
| |
1 |
|
| aferente unor debite desfiintate |
| |
94 |
|
| aferente unor debite neachitate in termen |
| |
8 |
|
| aferente unui debit nedatorat |
| |
5 |
|
| calcularea de accesorii, masura accesorie in raport cu debitul stabilit suplimentar |
| |
8 |
|
| calculat eronat |
| |
1 |
|
| calculate asupra unor debite a caror executare a fost suspendata irevocabil de instanta in perioada in care suspendarea executarii isi producea efectele |
| |
2 |
|
| calculate asupra unor debite reprezentând contribuþii sociale declarate prin declaratii rectificative depuse urmare faptului ca societatea a fost obligata de instanta prin hotarari judecatoresti irevocabile sa achite diferente de drepturi salariale, fiind datorate de la data de 25 a lunii urmatoare celei in care au fost platite drepturile salariale |
| |
1 |
|
| calculate dupa data deschiderii procedurii de reorganizare judiciara |
| |
27 |
|
| calculul de accesorii aferente unor drepturi vamale |
| |
11 |
|
| calculul de accesorii pentru plata cu intarziere a obligatiilor curente |
| |
2 |
|
| competenta de stabilire |
| |
60 |
|
| conform principiului "accesorium sequitur principale" |
| |
1 |
|
| corectii asupra accesorilor fiscale contestate |
| |