|  | Materia | Organul Constatator | Acte Normative | |
|---|
| 1 |
|
 | deductibilitatea cheltuielilor estimate in conditiile in care nu rezulta situatia ce a condus la efectuarea estimarii |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A11L2
LG571/03A19L5
LG571/03A26L1
LG571/03A34
LG571/03A143L2la)
LG207/15A7
LG207/15A113
LG207/15A131
LG207/15A269L1ld)
LG207/15A269L1le)
LG207/15A276L1
HG44/04PT24
HG44/04PT29
HG44/04PT33 | |
| 1 |
|
| deductibilitatea cheltuielilor fără documente justificative |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG207/15A279L5
OPANAF3741/15PT11.1 | |
| 1 |
|
| deductibilitatea cheltuielilor în condiţiile în care nu se încadrează în categoria cheltuielilor sociale şi nu sunt prezentate documente care să justifice că acestea au fost efectuate în scopul realizării veniturilor impozabile |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A11
LG571/03A21L4lm)
LG571/03A145L2la)
LG227/15A281L7
LG227/15A282L1
LG227/15A297L4la)
LG207/15A7
LG207/15A113
LG207/15A131
LG207/15A269L1lc)
LG207/15A269L1ld)
LG207/15A276L1
HG44/04PT48 | |
| 1 |
|
| deductibilitatea fiscala a cheltuielilor aferente autoturismelor folosite de angajatii cu functii de conducere |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A19L1
LG571/03A21L4lm)
LG571/03A21L4lr)
LG571/03A134^1L7
LG571/03A145L2la)
LG571/03A145^1
LG571/03A146
LG227/15A11L1
LG207/15A14
LG207/15A268
LG207/15A269 | |
| 1 |
|
| deductibilitatea fiscala a cheltuielilor cu achizitia de marfa nereceptionata |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A11L1^2
LG571/03A19L1
LG571/03A21L4lc)
LG571/03A21L4lf)
LG571/03A21L4lo)
LG571/03A21L4lr)
LG571/03A55L2lk)
LG571/03A118L2
LG571/03A128L9
LG571/03A134^2L2la)
LG571/03A143L2la)
LG571/03A145L2la)
LG571/03A146L1la)
LG571/03A156L4
HG44/04PT13
HG44/04PT23le)
HG44/04PT35
HG44/04PT44
HG44/04PT68
HG44/04PT69
HG44/04PT79L4
OMEF3512/08PT2
OMFP2222/06A10L1
OG92R/03A78^1
OG92R/03A119
OG92R/03A120
OG92R/03A120^1
OG92R/03A214L1la)
OG92R/03A216 | |
| 1 |
|
| deductibilitatea fiscala a cheltuielilor cu amortizarea |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A19
LG571/03A21
LG571/03A24
LG571/03A145
LG571/03A149
HG44/04
OG92R/03A43
OG92R/03A46
OG92R/03A94
OG92R/03A102
OG92R/03A107
OG92R/03A119
OG92R/03A120
OG92R/03A120^1
OG92R/03A122^1
OG92R/03A206
OG92R/03A216 | |
| 1 |
|
| deductibilitatea fiscala a cheltuielilor cu amortizarea brevetelor, licentelor si cu valoarea ramasa neamortizata a mijloacelor fixe |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A19
LG571/03A21L3li)
LG571/03A21L4lm)
OG92R/03A46
OG92R/03A101
OG92R/03A102
OG92R/03A104
OG92R/03A107
OG92R/03A109
OG92R/03A119
OG92R/03A120
OG92R/03A120^1
OG92R/03A205
OG92R/03A206 | |
| 1 |
|
| deductibilitatea fiscala a cheltuielilor cu comisioane, servicii de consultanta, management si alte prestari servicii |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A19
LG571/03A21L3li)
LG571/03A21L4lm)
OG92R/03A46
OG92R/03A101
OG92R/03A102
OG92R/03A104
OG92R/03A107
OG92R/03A109
OG92R/03A119
OG92R/03A120
OG92R/03A120^1
OG92R/03A205
OG92R/03A206 | |
| 1 |
|
| deductibilitatea fiscala a cheltuielilor cu discount-urile |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A11
LG571/03A21L4lm)
LG571/03A145L2la)
LG227/15A281L7
LG227/15A282L1
LG227/15A297L4la)
LG207/15A7
LG207/15A113
LG207/15A131
LG207/15A269L1lc)
LG207/15A269L1ld)
LG207/15A276L1
HG44/04PT48 | |
| 1 |
|
| deductibilitatea fiscala a cheltuielilor cu dobanzi si din diferente de curs valutar care nu au corespondent in venituri |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A11L1^2
LG571/03A19L1
LG571/03A21L4lc)
LG571/03A21L4lf)
LG571/03A21L4lo)
LG571/03A21L4lr)
LG571/03A55L2lk)
LG571/03A118L2
LG571/03A128L9
LG571/03A134^2L2la)
LG571/03A143L2la)
LG571/03A145L2la)
LG571/03A146L1la)
LG571/03A156L4
HG44/04PT13
HG44/04PT23le)
HG44/04PT35
HG44/04PT44
HG44/04PT68
HG44/04PT69
HG44/04PT79L4
OMEF3512/08PT2
OMFP2222/06A10L1
OG92R/03A78^1
OG92R/03A119
OG92R/03A120
OG92R/03A120^1
OG92R/03A214L1la)
OG92R/03A216 | |
| 1 |
|
| deductibilitatea fiscala a cheltuielilor cu prestarile de servicii facturate de un contribuabil inactiv |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A11
LG571/03A19
LG571/03A21
LG571/03A145
LG571/03A146
LG571/03A153
OG92R/03A119
OG92R/03A120
OG92R/03A120^1 | |
| 1 |
|
| deductibilitatea fiscala a cheltuielilor cu servicii de consultanta pentru care nu se face dovada prestarii efective a serviciilor |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A19
LG571/03A21
HG44/04PT48
OG92R/03A43
OG92R/03A46
OG92R/03A119
OG92R/03A120
OG92R/03A120^1
OG92R/03A214 | |
| 1 |
|
| deductibilitatea fiscala a cheltuielilor de protocol si publicitate ce depasesc limitele admise de lege |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | HG44/04PT12
HG44/04PT46
LG571/03A19L1
LG571/03A21L2
LG571/03A21L3
LG571/03A21L4
LG571/03A21L4lf)
LG571/03A128
LG571/03A128L1
LG571/03A137
LG571/03A137L3lb)
LG571/03A146
LG571/03A150
LG571/03A155
OG92R/03A7L2
OG92R/03A65L2
OG92R/03A82 | |
| 1 |
|
| deductibilitatea fiscala a cheltuielilor inregistrate in contabilitate fara a avea la baza documente justificative |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A11
LG571/03A19
LG571/03A21
LG571/03A134
LG571/03A145
LG571/03A146
LG571/03A155
OG92R/03A78^1
OG92R/03A206 | |
| 1 |
|
| deductibilitatea fiscala a cheltuielilor privind reduceri si discounturi |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A11
LG571/03A21L4lm)
LG571/03A145L2la)
LG227/15A281L7
LG227/15A282L1
LG227/15A297L4la)
LG207/15A7
LG207/15A113
LG207/15A131
LG207/15A269L1lc)
LG207/15A269L1ld)
LG207/15A276L1
HG44/04PT48 | |
| 4 |
|
| deductibilitatea fiscala a unor cheltuieli ce nu sunt efectuate in scopul realizarii de venituri impozabile |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A19L1
LG571/03A21L1
LG571/03A21L4lf)
LG571/03A21L4lm)
LG571/03A21L4lt)
LG571/03A24L1
LG571/03A24L2
LG571/03A145L2
LG571/03A145^1L1
LG571/03A146L1
OG92R/03A214L1la)
OG92R/03A214L3
OG92R/03A216L1
OG92R/03A216L4 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A11
LG571/03A145
LG571/03A146
LG571/03A145L2
LG571/03A145^1L1
LG571/03A146L1
OG92R/03A67
OG92R/03A119
OG92R/03A120
OG92R/03A120^1
OG92R/03A205
OG92R/03A209
OG92R/03A214
OG92R/03A216L1 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A7pct21lc)
LG571/03A11L1
LG571/03A11L1^2
LG571/03A19
LG571/03A21
LG571/03A35
LG571/03A55L1
LG571/03A55L4
LG571/03A128L9
LG571/03A134L2
LG571/03A137L2la)
LG571/03A141L2le)
LG571/03A141L3
LG571/03A143L2la)
LG571/03A145L2
LG571/03A146L1
LG571/03A147^1
LG571/03A149L2lb)
LG571/03A156L2
LG571/03A156^2L1
OG92R/03A65
OG92R/03A94
OG92R/03A105
OG92R/03A120
OG92R/03A120^1
OG92R/03A206L1
OG92R/03A213L1
OG92R/03A216L1
OG92R/03A216L3 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A11
HG44/04PT41 | |
| 2 |
|
| deductibilitatea fiscală a cheltuielilor privind mărfurile achiziţionate de la un contribuabil inactiv |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A11
LG571/03A21
LG571/03A126
LG571/03A128
LG571/03A145
LG571/03A146
OG92R/03A43
OG92R/03A46
OG92R/03A107
OG92R/03A109
OG92R/03A119
OG92R/03A120
OG92R/03A120^1
HG44/04PT46
LG207/15A268
LG207/15A269
LG207/15A270
LG207/15A272
LG207/15A279
LG207/15A280
LG207/15A352
OPANAF3741/15PT2.5 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A19L1
LG571/03A21L4lm)
LG571/03A21L4lr)
LG571/03A134^1L7
LG571/03A145L2la)
LG571/03A145^1
LG571/03A146
LG227/15A11L1
LG207/15A14
LG207/15A268
LG207/15A269 | |
| 1 |
|
| deductibilitatea la calculul profitului impozabil a cheltuielilor cu lucrarile de investitii si modernizari efectuate la mijloace fixe inchiriate |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A19L1
LG571/03A21L1
LG571/03A21L4lf)
LG571/03A21L4lm)
LG571/03A21L4lt)
LG571/03A24L1
LG571/03A24L2
LG571/03A145L2
LG571/03A145^1L1
LG571/03A146L1
OG92R/03A214L1la)
OG92R/03A214L3
OG92R/03A216L1
OG92R/03A216L4 | |
| 1 |
|
| deductibilităţii fiscale a cheltuielilor cu reclama şi publicitatea |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A21L2ld)
LG207/15A268L1
LG207/15A269L2 | |
| 1 |
|
| deductibilităţii la calculul profitului impozabil a cheltuielilor cu prestările de servicii, în condiţiile în care din documentele existente la dosarul cauzei nu rezultă o situaţie diferită faţă de cea constatată de organele de inspecţie fiscală, în sensul că nu reiese modul efectiv în care aceste cheltuieli au contribuit la realizarea veniturilor societăţii şi că serviciile au fost utilizate în scopul operaţiunilor taxabile |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A19L1
LG571/03A21L4lm)
LG571/03A21L4lr)
LG571/03A134^1L7
LG571/03A145L2la)
LG571/03A145^1
LG571/03A146
LG227/15A11L1
LG207/15A14
LG207/15A268
LG207/15A269 | |
| 1 |
|
 | determinarea momentului la care trebuiau inregistrate pe venituri creanta neincasata, penalitatile, daunele si actualizarile la inflatie stabilite prin sentinta judecatoreasca |
| |