| | Materia | Organul Constatator | Acte Normative | |
1 |
|
| impozitarea rezervelor din facilitati fiscale la schimbarea destinatiei acestora |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | HG44/04PT23
HG44/04PT61
LG571/03A22
LG571/03A140L1
LG571/03A148
OG92R/03A46
OG92R/03A101
OG92R/03A102
OG92R/03A107
OG92R/03A119
OG92R/03A120
OG92R/03A120^1 | |
2 |
|
| impozitarea surplusului din reevaluarea imobilizarilor corporale |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A7
LG571/03A19
LG571/03A24
OG92R/03A65
OG92R/03A105
OG92R/03A119
OG92R/03A120
OG92R/03A120^1
OG92R/03A216 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG207/15A6
LG207/15A7L2
LG207/15A46
LG207/15A49
LG207/15A173
LG207/15A174
LG207/15A176
LG207/15A268
LG207/15A269
LG207/15A279
OPANAF3741/15PT11.1
OPANAF3741/15PT11.4
OPANAF3741/15PT11.5
OG92R/03A101
OG92R/03A67
OG92R/03A104
OG92R/03A119
OG92R/03A120
OG92R/03A120^1
LG571/03A19
LG571/03A21
LG571/03A22
LG571/03A23
LG571/03A24
LG571/03A145
LG571/03A146L1la)
HG44/04PT22
HG44/04PT48
LG82/91A6 | |
1 |
|
| impozitarea veniturilor aferente unor facturi de stornare |
| |
| | | 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 |
|
| impozitarea veniturilor financiare din obligatii anulate |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A19L1
LG571/03A129L2
LG571/03A137L2
LG571/03A133L2
LG571/03A141L1lf)
HG44/04PT12
HG44/04PT19.4
LG82R/91A6
LG227/15A286 | |
1 |
|
| impozitarea veniturilor neevidenţiate din penalitati contractuale |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG207/15A272
OG92R/03A6
OG92R/03A67
OG92R/03A82
OG92R/03A94
OG92R/03A98
OG92R/03A119
OG92R/03A120
OG92R/03A120^1
LG571/03A19
LG571/03A21
LG571/03A24
LG571/03A35
LG571/03A129
LG571/03A134^2
LG571/03A137
LG571/03A140
LG571/03A141
LG571/03A147
LG571/03A147^1
LG571/03A156^2
HG44/04PT44
LG82/91A6 | |
1 |
|
| impozitarea veniturilor pentru care nu s-a intocmit factura fiscala |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A19L1
LG571/03A21L1
LG571/03A145L2la)
HG44/04PT12
HG44/04PT13 | |
1 |
|
| impozitarea veniturilor realizate numai din activitatile economice fara a realiza venituri scutite, in cazul organizatiilor non profit |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A11
LG571/03A13
LG571/03A14
LG571/03A15L2
LG571/03A15L3
LG571/03A19
LG571/03A34
LG571/03A35
OG92R/03A23
OG92R/03A86
OG92R/03A87
OG92R/03A91
OG92R/03A92
OG92R/03A102
OG92R/03A119
OG92R/03A120
OG92R/03A120^1 | |
2 |
|
| masura de majorare a pierderii fiscale reprezentand diminuarea pierderii |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A113
LG571/03A115L1ld)
LG571/03A116L1
LG571/03A118
HG44/04PT48
LG207/15A268L1
LG207/15A272L1
OPANAF3741/15PT5.3
OPANAF3741/15PT5.5 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A19L1
LG571/03A21L1
LG571/03A145L2la)
HG44/04PT12
HG44/04PT13 | |
1 |
|
| modul de calcul al impozitului |
| |
| | | 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 |
|
| momentul inregistrarii pe venituri a garantiei de buna executie si modul de stingere a avansurilor incasate |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG207/15A46
LG207/15A276
LG207/15A269L1
LG207/15A280L1 | |
1 |
|
| platitori de impozit pe profit ca urmare a neindeplinirii conditiilor pentru a fi microintreprindere |
| |
| | | 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 | |
6 |
|
| preturi de transfer |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | HG859/02PT27L1
LG414/02A27
LG571/03A11
OG92/03A119
OG92/03A120
OG92R/03A119
OG92R/03A120
OG92R/03A120L1
OG92R/03A216 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A11
LG571/03A19
LG571/03A19L5
OG92R/03A109
OG92R/03A119
OG92R/03A120
OG92R/03A120^1 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A7L1PT26
HG44/04PT22-24
HG44/04PT25
HG44/04PT31
HG44/04PT36
HG44/04PT38
LG207/15A279 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG207/15A260
LG207/15A272
LG207/15A269L1
LG207/15A280L1
LG207/15A374
LG571/03A7L1PT26
LG571/03A11L2la)
LG571/03A19L1
LG571/03A19L5
LG571/03A34L1
LG571/03A35L1
OPANAF3741/15PT2.5 | |
| | | 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 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A7L1PT26
LG571/03A11L2la)
LG571/03A19L1
LG571/03A19L5
HG44/04PT22
HG44/04PT25
HG44/04PT31
HG44/04PT36
HG44/04PT38 | |
1 |
|
| respectarea de catre organele de inspectie fiscala la reverificarea societatii a celor dispuse de organele de solutionare a contestatiei ca urmare a desfiintarii deciziei de impunere contestata |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A11
LG571/03A21
LG571/03A145
OG92R/03A119
OG92R/03A120
OG92R/03A120^1 | |
1 |
|
| sunt cheltuieli deductibile la calculul impozitului pe profit în condiţiile în care societatea nu face dovada că provizioanele îndeplinesc cumulativ condiţiile prevederilor legale aferente perioadei verificate |
| |
| | | 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 |
|
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A13
LG571/03A127
LG571/03A129
LG571/03A153
OG92R/03A119
OG92R/03A120
OG92R/03A120^1 | |
1 |
|
| venituri impozabile neevideniate |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A19L1
LG571/03A21L4
LG571/03A128
LG571/03A134
LG571/03A155
LG571/03A146
OG92R/03A82
OG92R/03A94
OG92R/03A119
OG92R/03A120
OG92R/03A120^1
LG207/15A279L1
OPANAF3741/15PT11.1 | |
329 |
|
| |
2 |
|
| aplicarea normelor de venit |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A49
LG571/03A82
HG44/04A43L1
OG92R/03A216 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | OPANAF3741/15PT11.4
OPANAF3741/15PT11.5
LG207/15A279L3
LG207/15A279L4 | |
1 |
|
| daca in mod corect organele de verificare fiscala au stabilit impozit pe venit si accesorii aferente pentru perioada 2014-2016, in conditiile in care nici in timpul verificarii fiscale si nici cu ocazia exercitarii caii administrative de atac persoana fizică nu a probat sursa fondurilor utilizate. |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | OG92R/03A23
OG92R/03A91L1
OG92R/03A91L2
OPANAF675/18A1
LG571/03A79^1
LG227/15A117
LG207/15A138L9
LG207/15A145L1
LG207/15A145L2
LG207/15A146L1
LG207/15A146L3
LG207/15A279
LG207/15A347 | |