Materia Organul Constatator Acte Normative 1 aplicarea masurilor de simplificare pentru lucrari la instalatii termice ce sunt cuprinse la sectiunea F "Constructii" din Codul CAEN Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A11 LG571/03A129 LG571/03A134 LG571/03A146 LG571/03A156 HG44/04 OG92R/03A94 OG92R/03A206 OG92R/03A216 1 aplicarea masurilor de simplificare pentru taxa pe valoarea adaugata aferenta cumpararii unui imobil compus din cladire si teren in conditiile in care notificarea pentru taxarea operatiunii a fost depusa ulterior operatiunii de vanzare a imobilului Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A125^1PT18 LG571/03A126L1 LG571/03A127L1 LG571/03A127L2 LG571/03A134^1L1 LG571/03A134^1L6 LG571/03A134^2 LG571/03A152L1 LG571/03A152L2 LG571/03A152L6 LG571/03A153L1 LG571/03A145L1 LG571/03A145L2la) LG571/03A137L1la) LG571/03A140L1 LG571/03A140L2^1 HG44/04PT23L1 HG44/04PT23L10 HG44/04PT23L11 HG44/04PT46 HG44/04PT61 HG44/04PT62 OG92R/03A6 OG92R/03A64 6 aplicarea masurilor de simplificare, respectiv "taxarea inversa", prevazute de art.160 din Legea nr.571/2003 privind Codul fiscal Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A160 HG44/04PT82L1 Organe de inspectie fiscala din cadrul MFP si ANAF HG44/04PT82L1 LG571/03A160 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A141 LG571/03A145 LG571/03A146 LG571/03A160 OG92R/03A65 OG92R/03A206 Organe de inspectie fiscala din cadrul MFP si ANAF OG92R/03A6 OG92R/03A52 LG571/03A150 LG571/03A160 Organe de inspectie fiscala din cadrul MFP si ANAF OG92R/03A6 OG92R/03A12 OG92R/03A52 LG571/03A133L4la) LG571/03A150 LG571/03A160 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A11 LG571/03A126 LG571/03A134^1 LG571/03A137 LG571/03A140 LG571/03A145 LG571/03A146 LG571/03A156 LG571/03A160 HG1050/04PT82 OG92R/03A43 OG92R/03A46 OG92R/03A52 OG92R/03A65 OG92R/03A105 OG92R/03A119 OG92R/03A120 OG92R/03A216 HG1050/04PT102.1 6 aplicarea regimului special de taxa pe valoarea adaugata pentru bunuri second -hand achizitionate din interiorul Comunitatii si livrate in tara. Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A126 LG571/03A152^2L2 Organe de inspectie fiscala din cadrul MFP si ANAF OPANAF3741/15PT11.1la LG571/03A126L3 LG571/03A152L2 LG571/03A157L1 LG571/03A157L2 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A152^2L2 LG571/03A152^2L11 LG571/03A152^2L14 HG44/04PT64L7 LG207/15A279L1 Organe de inspectie fiscala din cadrul MFP si ANAF OPANAF3741/15PT11.1la OPANAF3741/15PT11.1lb LG571/03A126L3la) LG571/03A146L1la) LG571/03A152^2L2 LG571/03A152^2L11 Directiva2006/112/CEA138 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A126 LG571/03A132L1 LG571/03A151L1 LG571/03A152L2 LG227/15A291L1 LG207/15A279L1 OPANAF3741/15PT11.1 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A46 LG227/15A155L1 LG227/15A291L1 LG207/15A6 LG207/15A7 LG207/15A12 LG207/15A14 LG207/15A55 LG207/15A106 LG207/15A269 LG207/15A276L1 2 aplicarea regimului special de TVA pentru bunuri second-hand achizitionate din interiorul comunitatii si livrate in tara Organe de inspectie fiscala din cadrul MFP si ANAF HG44/04A48 LG571/03A145 LG571/03A146 LG571/03A147^1 LG571/03A155 LG207/15A269L2 LG207/15A270L1 LG207/15A276 LG227/15A297 LG227/15A299L1 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A46 LG227/15A155L1 LG227/15A291L1 LG207/15A6 LG207/15A7 LG207/15A12 LG207/15A14 LG207/15A55 LG207/15A106 LG207/15A269 LG207/15A276L1 1 baza impozabila stabilita suplimentar prin estimare, aferenta activitatilor generatoare de venituri desfasurate in agricultura Organe de inspectie fiscala din cadrul MFP si ANAF LG207/15A276L4 LG207/15A279L1 1 calculul accesoriilor aferente TVA inregistrata intre data depasirii planfonului de impozitare si data inregistrarii ca platitor de TVA Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A125^1 LG571/03A126 LG571/03A127 LG571/03A128L1 LG571/03A128L2 LG571/03A140 LG571/03A141L2lf) LG571/03A145 LG571/03A146 LG571/03A147 LG571/03A153 HG44/04PT23L1 HG44/04PT62 OG92R/03A119 OG92R/03A120 OG92R/03A120^1 OG92R/03A172 OG92R/03A216L1 2 colectarea tva aferenta bunurilor constatate lipsa in gestiune Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A147 LG571/03A150 LG571/03A156 LG571/03A157 OG92R/03A111 OG92R/03A116 OG92R/03A119 OG92R/03A120 OG92R/03A120^1 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A134^1 LG571/03A134^2 LG571/03A145 LG571/03A146 LG571/03A150 LG571/03A155 HG44/04PT46 HG44/04PT53L6 OG92R/03A94 OG92R/03A105 OG92R/03A119 OG92R/03A120 OG92R/03A120^1 OG92R/03A206L1 OG92R/03A213L5 OG92R/03A216 3 colectarea TVA aferenta depasirii limitelor cheltuielilor de protocol Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A48 LG571/03A128 LG571/03A137 LG571/03A140 LG571/03A145 LG571/03A146 OG92R/03A65 OG92R/03A67 OG92R/03A94 OG92R/03A98 OG92R/03A119 OG92R/03A120 OG92R/03A120^1 OG92R/03A206 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A11 LG571/03A126 LG571/03A128 LG571/03A133 LG571/03A134^1 LG571/03A143 LG571/03A145 LG571/03A146 LG571/03A156 HG1050/04 OG92R/03A65 OG92R/03A105 OG92R/03A119 OG92R/03A120 OG92R/03A120^1 OG92R/03A205 OG92R/03A206 OG92R/03A216 HG1050/04PT102.1 Organe de inspectie fiscala din cadrul MFP si ANAF LG241/05A9 LG571/03A128 HG44/04PT6 OG92R/03A48 OG92R/03A94 OG92R/03A105 OG92R/03A109 OG92R/03A119 OG92R/03A120 OG92R/03A120^1 OG92R/03A205 OG92R/03A206 OG92R/03A214 OG92R/03A216 OG92R/03217 OPANAF 2906/14PT 2.5 3 colectarea TVA aferenta unor bunuri facturate in cazul bunurilor care nu sunt expediate sau transportate Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A11 LG571/03A126 LG571/03A128 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A11 LG571/03A126 LG571/03A128 LG571/03A133 LG571/03A134^1 LG571/03A143 LG571/03A145 LG571/03A146 LG571/03A156 HG1050/04 OG92R/03A65 OG92R/03A105 OG92R/03A119 OG92R/03A120 OG92R/03A120^1 OG92R/03A205 OG92R/03A206 OG92R/03A216 HG1050/04PT102.1 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A11 LG571/03A126 LG571/03A128 LG571/03A137 LG571/03A140 LG571/03A145 LG571/03A156 HG44/04PT23 OG92R/03A6 OG92R/03A65 OG92R/03A67 OG92R/03A94 OG92R/03A105 OG92R/03A119 OG92R/03A120 OG92R/03A120^1 OG92R/03A206 OG92R/03A216L1 HG1050/04PT65.1 HG1050/04PT65.2 HG1050/04PT102.1 1 colectarea TVA aferenta vanzarilor cu amanuntul Organe de inspectie fiscala din cadrul MFP si ANAF LG207/15A268 LG207/15A269 LG207/15A279L1 LG227/15A286 1 colectarea TVA aferenta veniturilor din cedarea de imobilizari corporale Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A140 OG92R/03A105 OG92R/03A109 OG92R/03A216L3 4 colectarea tva aferenta veniturilor neevidentiate Organe de inspectie fiscala din cadrul MFP si ANAF HG44/04PT38L1 OG92R/03A6 OG92R/03A7L2 OG92R/03A43 OG92R/03A46 OG92R/03A119L1 OG92R/03A120L1 OG92R/03A120L2 OG92R/03A120^1L1 LG571/03A11L1 LG571/03A128L2 LG571/03A134L1 LG571/03A134^2 LG571/03A141L2le) LG571/03A142L3 LG571/03A155L5 Organe de inspectie fiscala din cadrul MFP si ANAF HG44/04PT45 OG92R/03A7L2 OG92R/03A43 OG92R/03A94L1 OG92R/03A119L1 OG92R/03A120L1 OG92R/03A120L2 OG92R/03A120^1L1 OG92R/03A205L1 OG92R/03A206L1 OG92R/03A206L2 OG92R/03A207L1 OG92R/03A213L1 OG92R/03A213L5 OG92R/03A216L3 OG92R/03A216L3^1 LG571/03A134L1 LG571/03A134^2 LG571/03A145L1 LG571/03A145L2 LG571/03A146L1 LG571/03A147^1L1 LG571/03A147^1L2 OPANAF 2906/14PT 11.1 Lb) Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A145 LG571/03A149 LG207/15A269 LG207/15A276 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A134 LG571/03A134^1 LG571/03A156 OPANAF3741/15PT2.5 LG207/15A269L1 LG207/15A280L1 LG207/15A279L1