| | Materia | Organul Constatator | Acte Normative | |
1 |
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| dacă X are obligatia inregistrarii veniturilor si colectarii taxei pe valoarea adaugata in cuantumul mai sus mentionat, in conditiile in care aceasta nu a facturat in totalitate veniturile realizate |
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| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG227/15
LG571/03A19L1
LG571/03A128L1
LG571/03A134^1
LG571/03A134^2
LG571/03A140L1 | |
1 |
|
| datoreaza impozit pe profit stabilit suplimentar, în condiţiile în care societatea prin contestaţie, nu aduce niciun argument în susţinerea acestei sume |
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| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG227/15A323L2
LG227/15 | |
1 |
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| deductibilitatea cheltuielilor cu amortizarea mijloacelor fixe |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A18L1
LG571/03A19L1
LG571/03A133L4la)
LG571/03A143L2
LG571/03A145L12 | |
1 |
|
| deductibilitatea cheltuielilor cu stocurile in conditiile in care nu au fost folosite pentru obtineri de venituri |
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| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG227/15
LG571/03A19L1
LG571/03A128L1
LG571/03A134^1
LG571/03A134^2
LG571/03A140L1 | |
2 |
|
| deductibilitatea cheltuielilor în condiţiile în care din documentele prezentate la inspecţia fiscală, nu rezultă necesitatea efectuării acestora în scopul realizării de venituri impozabile |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG227/15
LG571/03A7L12ld)
LG571/03A7L1
LG571/03A65L1
LG571/03A67L1 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG227/15
LG227/15A297L4
LG227/15A297L4la)
LG227/15A298
LG227/15A299L1
LG571/03A21L1
LG571/03A21L4
LG571/03A21L4lf)
LG571/03A21L4lm)
LG571/03A21L4lt)
LG571/03A24L1
LG571/03A24L2
LG571/03A145L12
LG571/03A146L1la)
LG571/03A146L1lb)
LG82/91A6
LG207/15A6
LG207/15A73L1
LG207/15A73L2
LG207/15A279L3
LG207/15A279L4
OPANAF3741/15PT11.4
OPANAF3741/15PT11.5
LG207/15A279L1
LG207/15A279L2 | |
2 |
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| deductibilitatea fiscala a cheltuielilor cu amortizarea |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG227/15
LG227/15A297L4
LG227/15A297L4la)
LG227/15A298
LG227/15A299L1
LG571/03A21L1
LG571/03A21L4
LG571/03A21L4lf)
LG571/03A21L4lm)
LG571/03A21L4lt)
LG571/03A24L1
LG571/03A24L2
LG571/03A145L12
LG571/03A146L1la)
LG571/03A146L1lb)
LG82/91A6
LG207/15A6
LG207/15A73L1
LG207/15A73L2
LG207/15A279L3
LG207/15A279L4
OPANAF3741/15PT11.4
OPANAF3741/15PT11.5
LG207/15A279L1
LG207/15A279L2 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A18L1
LG571/03A19L1
LG571/03A133L4la)
LG571/03A143L2
LG571/03A145L12 | |
1 |
|
| deductibilitatea fiscala a cheltuielilor cu carburanti |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG227/15
LG227/15A297L4
LG227/15A297L4la)
LG227/15A298
LG227/15A299L1
LG571/03A21L1
LG571/03A21L4
LG571/03A21L4lf)
LG571/03A21L4lm)
LG571/03A21L4lt)
LG571/03A24L1
LG571/03A24L2
LG571/03A145L12
LG571/03A146L1la)
LG571/03A146L1lb)
LG82/91A6
LG207/15A6
LG207/15A73L1
LG207/15A73L2
LG207/15A279L3
LG207/15A279L4
OPANAF3741/15PT11.4
OPANAF3741/15PT11.5
LG207/15A279L1
LG207/15A279L2 | |
1 |
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| deductibilitatea fiscala a cheltuielilor cu discount-urile |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A18L1
LG571/03A19L1
LG571/03A133L4la)
LG571/03A143L2
LG571/03A145L12 | |
1 |
|
| deductibilitatea fiscala a cheltuielilor cu materialele lipsa constatate la inventariere |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG227/15
LG571/03A19L1
LG571/03A128L1
LG571/03A134^1
LG571/03A134^2
LG571/03A140L1 | |
1 |
|
| deductibilitatea fiscala a cheltuielilor cu mesele servite prestatorilor si salariatilor |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A18L1
LG571/03A19L1
LG571/03A133L4la)
LG571/03A143L2
LG571/03A145L12 | |
1 |
|
| deductibilitatea fiscala a cheltuielilor cu politele de asigurare |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A18L1
LG571/03A19L1
LG571/03A133L4la)
LG571/03A143L2
LG571/03A145L12 | |
1 |
|
| deductibilitatea fiscala a cheltuielilor inregistrate in contabilitate fara a avea la baza documente justificative |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A145L1la)
LG571/03A146L1la)
LG571/03A148
LG227/15A11L1
LG227/15A297
LG227/15A298
LG227/15A299L1
LG227/15A304L1
LG207/15A6
LG207/15A73L1
LG207/15A73L2
LG207/15A279L3
LG207/15A279L4
OPANAF3741/15PT11.4
OPANAF3741/15PT11.5 | |
1 |
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| deductibilitatea fiscală a cheltuielilor ce nu sunt efectuate în scopul realizării de venituri impozabile |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG227/15
LG227/15A297L4
LG227/15A297L4la)
LG227/15A298
LG227/15A299L1
LG571/03A21L1
LG571/03A21L4
LG571/03A21L4lf)
LG571/03A21L4lm)
LG571/03A21L4lt)
LG571/03A24L1
LG571/03A24L2
LG571/03A145L12
LG571/03A146L1la)
LG571/03A146L1lb)
LG82/91A6
LG207/15A6
LG207/15A73L1
LG207/15A73L2
LG207/15A279L3
LG207/15A279L4
OPANAF3741/15PT11.4
OPANAF3741/15PT11.5
LG207/15A279L1
LG207/15A279L2 | |
1 |
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| deductibilitatea fiscală a cheltuielilor cu amortizarea unui mijloc fix în condiţiile în care nu s-a făcut dovada existenţei faptice în patrimoniu a acestui mijloc fix |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG227/15
LG227/15A297L4
LG227/15A297L4la)
LG227/15A298
LG227/15A299L1
LG571/03A21L1
LG571/03A21L4
LG571/03A21L4lf)
LG571/03A21L4lm)
LG571/03A21L4lt)
LG571/03A24L1
LG571/03A24L2
LG571/03A145L12
LG571/03A146L1la)
LG571/03A146L1lb)
LG82/91A6
LG207/15A6
LG207/15A73L1
LG207/15A73L2
LG207/15A279L3
LG207/15A279L4
OPANAF3741/15PT11.4
OPANAF3741/15PT11.5
LG207/15A279L1
LG207/15A279L2 | |
1 |
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| deductibilitatea la calculul impozitului pe profit a cheltuielilor înregistrate în contabilitate, care nu au la bază un document justificativ, potrivit legii |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG227/15
LG571/03A7L12ld)
LG571/03A7L1
LG571/03A65L1
LG571/03A67L1 | |
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 | LG227/15
LG227/15A297L4
LG227/15A297L4la)
LG227/15A298
LG227/15A299L1
LG571/03A21L1
LG571/03A21L4
LG571/03A21L4lf)
LG571/03A21L4lm)
LG571/03A21L4lt)
LG571/03A24L1
LG571/03A24L2
LG571/03A145L12
LG571/03A146L1la)
LG571/03A146L1lb)
LG82/91A6
LG207/15A6
LG207/15A73L1
LG207/15A73L2
LG207/15A279L3
LG207/15A279L4
OPANAF3741/15PT11.4
OPANAF3741/15PT11.5
LG207/15A279L1
LG207/15A279L2 | |
1 |
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| deductibilitatea unor cheltuieli care hu au fost efectuate in scopul realizarii de venituri |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG207/15A279L1
LG571/03A26L1
LG571/03A173
LG571/03A174L1
LG571/03A176
LG571/03A11L1^2
LG571/03A11L1^4
Ghid OECDPT7
LG227/15A297L4 | |
1 |
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| dreptul de deducere a cheltuielilor si a taxei pe valoarea adaugata aferenta in condiţiile in care din documentele prezentate de societate nu rezulta daca au fost efectuate in scopul realizarii de venituri impozabile sau in scopul desfaşurarii activitaţii, precum şi in scopul realizarii de operaţiuni taxabile ale contribuabilului |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG207/15A279L1
LG571/03A26L1
LG571/03A173
LG571/03A174L1
LG571/03A176
LG571/03A11L1^2
LG571/03A11L1^4
Ghid OECDPT7
LG227/15A297L4 | |
1 |
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| impozitarea veniturilor realizate de contribuabili care desfasoara activitati de natura barurilor de noapte, a cluburilor de noapte, a discotecilor si cazinourilor |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A18L1
LG571/03A19L1
LG571/03A133L4la)
LG571/03A143L2
LG571/03A145L12 | |
1 |
|
| masura de majorare a pierderii fiscale reprezentand diminuarea pierderii |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG227/15
LG227/15A270L4lb)
LG227/15A271L4lb)
LG227/15A286
LG227/15A299L1
LG227/15A307L1 | |
1 |
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| neanalizarea de catre organele de inspectie fiscala a conditiilor prevazute de lege pentru acordarea dreptului deductibilitatii cheltuielilor cu achizitiile de bunuri |
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| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A19L1
LG571/03A21L1
LG571/03A145L1
LG571/03A145L2la)
LG571/03A146L1la)
LG571/03A146L2 | |
1 |
|
| nedeductibilitatea la calculul profitului impozabil a cheltuielilor efectuate la sediul administrativ |
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