Materia
Organul Constatator
Acte Normative
3
colectarea TVA cu cota de 19 % pentru operatiuni ce au regim de taxare cu cota de 9 % sau scutit
Organe de inspectie fiscala din cadrul A.N.V
LG227/15A291L1
Organe de inspectie fiscala din cadrul A.N.V
LG207/15A173
LG207/15A174
LG207/15A176
LG207/15A279
LG227/15A291L1
Organe de inspectie fiscala din cadrul MFP si ANAF
LG207/15A6
LG207/15A13
LG207/15A173
LG207/15A174
LG207/15A176
LG207/15A279
LG227/15A291L1
6
colectarea TVA din facturi de stornare si de anulare a documentelor initiale
Organe de inspectie fiscala din cadrul MFP si ANAF
LG571/03A11
LG571/03A134^1
LG571/03A145
LG571/03A146
OG92R/03A206
OG92R/03A216
HG44/04PT46
Organe de inspectie fiscala din cadrul MFP si ANAF
LG571/03A128
LG571/03A134
LG571/03A137
LG571/03A140
LG571/03A159
Organe de inspectie fiscala din cadrul MFP si ANAF
LG571/03A128L4lb)
LG571/03A128L8le)
LG571/03A129L4lb)
LG571/03A129L5
LG571/03A137L3la)
HG44/04PT6
HG44/04PT19.1
OG92R/03A119
OG92R/03A120
OG92R/03A120^1
OG92R/03A206L1
OG92R/03A213L4
OG92R/03A216L1
Organe de inspectie fiscala din cadrul MFP si ANAF
OG92R/03A7L2
OG92R/03A7L3
OG92R/03A65L1
OG92R/03A65L2
OG92R/03A94
OG92R/03A105
OG92R/03A216L3
Organe de inspectie fiscala din cadrul MFP si ANAF
LG571/03A126
LG571/03A128
LG571/03A129
LG571/03A138
LG571/03A159
HG44/04PT6
LG207/15A277L1la)
Organe de inspectie fiscala din cadrul MFP si ANAF
LG571/03A11L1^3
LG207/15A279L1
1
colectarea TVA la momentul emiterii facturii
Organe de inspectie fiscala din cadrul MFP si ANAF
LG207/15A49
LG571/03A134L2
LG571/03A145L2
LG571/03A146L1
LG571/03A156^2L1
LG227/15A291L1
LG227/15A297L4
LG227/15A299L1
OG92R/03A23L1
OG92R/03A135
1
colectarea TVA pentru operatiuni ce nu au loc pe teritoriul Romaniei
Organe de inspectie fiscala din cadrul MFP si ANAF
LG571/03A126
LG571/03A133
LG571/03A147^2
4
colectarea TVA pentru operatiuni pentru care nu se face dovada ca sunt scutite
Organe de inspectie fiscala din cadrul MFP si ANAF
LG571/03A11
LG571/03A141
LG571/03A146L1
LG571/03A147
LG571/03A155
HG44/04
OG92R/03A23L1
OG92R/03A78^1
OG92R/03A91
OG92R/03A92
OG92R/03A119
OG92R/03A120
OG92R/03A120^1
OG92R/03A216
Organe de inspectie fiscala din cadrul MFP si ANAF
LG571/03A141
HG44/04
OG92R/03A206L1
Organe de inspectie fiscala din cadrul MFP si ANAF
LG571/03A143
OG92R/03A213L4
OG92R/03A216L3
Organe de inspectie fiscala din cadrul MFP si ANAF
LG207/15A279
1
colectarea TVA pentru refuzuri calitative şi cantitative şi alte stornări pentru care nu se face dovada destinaţiei ulterioare
Organe de inspectie fiscala din cadrul MFP si ANAF
LG571/03A11
LG571/03A128
LG571/03A137L3lb)
LG571/03A138lb)
OG92R/03A119
OG92R/03A120
OG92R/03A120^1
OG92R/03A216
1
colectarea TVA pentru veniturile neevidenţiate din asocierea în participaţiune
Organe de inspectie fiscala din cadrul MFP si ANAF
LG227/15A272
LG227/15A297
OPANAF3741/15PT2.5
LG207/15A6
LG207/15A14
LG207/15A106
LG207/15A269L1
LG207/15A279L1
LG207/15A280L1
1
colectarea tva si calculul impozitului pe profit aferent unor facturi in conditiile in care ulterior controlului societatea depune documente
Organe de inspectie fiscala din cadrul MFP si ANAF
LG207/15A49
LG207/15A55
LG207/15A276
LG227/15A286
1
colectata aferenta prestari servicii facturate si stornate ulterior, fara a se justifica operatiunea de stornare
Organe de inspectie fiscala din cadrul MFP si ANAF
LG571/03A46L1
LG571/03A48
LG571/03A83
LG571/03A134L2
LG571/03A134^1L7
LG571/03A134^2L1L2lb)
LG571/03A138L1la)
LG571/03A146L1la)
LG571/03A147^1L2
LG571/03A296^25
LG227/15A174
LG207/15A6
LG207/15A14L2
LG207/15A55
LG207/15A93
LG207/15A95
LG207/15A110
LG207/15A111
LG207/15A113L2
LG207/15A119
LG207/15A130
LG207/15A131
LG207/15A270L1
LG207/15A276L1
LG207/15A347
OG92R/03A23
OG92R/03A91
2
colectata in cazul refacturarii unor servicii prestate de diversi furnizori
Organe de inspectie fiscala din cadrul MFP si ANAF
OG92R/03A128
OG92R/03A119
OG92R/03A120
OG92R/03A120^1
OG92R/03A206
Organe de inspectie fiscala din cadrul MFP si ANAF
LG571/03A11
LG571/03A128L1
LG571/03A128L2
LG571/03A134^2L1
LG571/03A137L3le)
LG571/03A145L1la)
LG571/03A146L1la)
HG44/04PT6.3
HG44/04PT19
LG207/15A279L1
1
colectata pentru sume reprezentand avansuri de la clienti
Organe de inspectie fiscala din cadrul MFP si ANAF
LG571/03A11L1
LG571/03A126L1la)
LG571/03A134^2L2lb)
OG92R/03A119
OG92R/03A120
OG92R/03A120^1
1
colectată aferentă unor operaţiuni de export în condiţiile în care societatea a prezentat ulterior inspecţiei fiscale documente din care rezultă o altă situaţie de fapt decât cea constatată de organele de inspecţie fiscală
Organe de inspectie fiscala din cadrul MFP si ANAF
LG571/03A126
LG571/03A128
LG571/03A143
LG571/03A145
LG571/03A150
LG571/03A157
OG92R/03A119
OG92R/03A120
OG92R/03A120^1
LG207/15A269
LG207/15A276
LG207/15A279
1
conditii restrictive a excluderii din sfera de aplicare a TVA a unor operatiuni impozabile
Organe de inspectie fiscala din cadrul MFP si ANAF
LG571/03A126
LG571/03A145
LG571/03A147
OG92R/03A216
10
constatari incomplete care necesita reverificare
Organe de inspectie fiscala din cadrul MFP si ANAF
HG44/04PT10L1
HG44/04PT12
LG571/03A126
LG571/03A128
LG571/03A132^2L1
LG571/03A143
LG571/03A144
OG92R/03A65
OG92R/03A94
OG92R/03A105
OG92R/03A119
OG92R/03A120
OG92R/03A216
Organe de inspectie fiscala din cadrul MFP si ANAF
LG571/03A129
LG571/03A130
OG92R/03A65
OG92R/03A105
OG92R/03A216
Organe de inspectie fiscala din cadrul MFP si ANAF
LG571/03A129
LG571/03A130
OG92R/03A65
OG92R/03A105
OG92R/03A216
Organe de inspectie fiscala din cadrul MFP si ANAF
LG571/03A128
LG571/03A145
OG92R/03A65
OG92R/03A105
OG92R/03A116
Organe de inspectie fiscala din cadrul MFP si ANAF
HG44/04PT38
HG44/04PT40
LG571/03A138
LG571/03A141
LG571/03A145
LG571/03A146
OG92R/03A6
OG92R/03A52
OG92R/03A105
OG92R/03A119
OG92R/03A120
OG92R/03A120^1
OG92R/03A206
OG92R/03A216
Organe de inspectie fiscala din cadrul MFP si ANAF
LG571/03A128
LG571/03A141
LG571/03A141L2
LG571/03A159
OG92R/03A7L2
OG92R/03A94
OG92R/03A109
OG92R/03A216
Organe de inspectie fiscala din cadrul MFP si ANAF
LG571/03A140
OG92R/03A7L2
OG92R/03A94
OG92R/03A105
OG92R/03A109
OG92R/03A216L3