Materia Organul Constatator Acte Normative 1 colectarea TVA aferentă veniturilor nefacturate Organe de inspectie fiscala din cadrul MFP si ANAF LG227/15A281L1 LG227/15A286 LG227/15A291L1 1 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 MFP si ANAF LG571/03A140 LG571/03A140L2^1 2 colectata pentru sume reprezentand avansuri de la clienti Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A134L2 LG571/03A134^2L1 LG227/15A282L1 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A21L1 LG571/03A21L4 LG571/03A21L4lt) LG571/03A145L2 LG571/03A19L1 LG571/03A137L1 LG571/03A146L1 LG82R/91A6 LG227/15A286 LG227/15A299L1 HG44/04PT12 HG44/04PT49 HG44/04PT46 HG44/04PT46L1 HG1/16PT69L1 HG1/16PT69L2 OMEF3512/08PT2 OPANAF3741/15PT10.2 OPANAF3741/15PT11.1 OPANAF3741/15PT2.5 1 conditii pentru recalcularea TVA dedusa la achizitionarea de marfuri Organe de inspectie fiscala din cadrul MFP si ANAF LG207/15A268 LG207/15A269 LG227/15A298 LG227/15A137L1la) LG227/15A138la) LG571/03A48 LG571/03A145 LG571/03A145L2la) LG571/03A146 LG571/03A146L1la) LG571/03A145L1 LG571/03A145L2 LG571/03A145L3 LG571/03A145L3lb) LG571/03A128L4 LG571/03A137 HG44/04PT39 HG44/04PT45L1 HG44/04PT45^1L1 OPANAF3741/15PT11.1 2 constatari incomplete care necesita reverificare Organe de inspectie fiscala din cadrul MFP si ANAF LG227/15A282L1 LG227/15A316L1 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A19 LG571/03A19L1 LG571/03A34 LG571/03A34L1 LG571/03A21 LG571/03A21L4 LG571/03A21L4ls) LG571/03A125^1 LG571/03A126L1 LG571/03A152L1 LG571/03A152L6 LG207/15A55 LG207/15A58L1 LG207/15A124L2 LG207/15A124L2 LG207/15A129 LG207/15A276 LG207/15A276L1 LG207/15A279 LG207/15A279L3 LG207/15A279L4 LG82R/91A6 HG44/04PT48 OG92R/03A81L1 OPANAF3741/15PT11.4 OPANAF3741/15PT11.5 1 cota de TVA aplicata pentru servicii turistice Organe de inspectie fiscala din cadrul MFP si ANAF LG227/15A291L3lc) 3 daca are drept de deducere pentru tva aferenta prestarilor de servicii, in conditiile in care din documentele anexate la dosarul cauzei rezulta ca acestea nu sunt destinate utilizarii in folosul operatiunilor sale taxabile Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A145 LG571/03A146 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A11 LG571/03A145 LG571/03A146 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A25 LG571/03A28L1 1 daca datoreaza TVA pentru vanzarile de terenuri construibile catre personae fizice si juridice in conditiile in care a depasit plafonul de scutire de taxa pe valoarea adaugata, nu s-a inregistrat ca platitoare de TVA, nu a colectat, nu a evidentiat si nu a virat la bugetul statului taxa pe valoarea adaugata Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A127 LG571/03A127L1 LG571/03A127L2 LG571/03A128 LG571/03A128L1 LG571/03A126 LG571/03A126L1 LG571/03A153 LG571/03A153L1 LG571/03A152L1 LG571/03A152L3 1 daca datoreaza TVA, in conditiile in care societatea nu a aplicat masurile de simplificare prevazute de normele legale in vigoare. Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A19 LG571/03A19L1 LG207/15A269 LG207/15A269L1lc) LG207/15A269L1ld) LG207/15A276L1 LG207/15A276 LG134/10A249 LG134/10A250 OPANAF3741/15PT11.1 OPANAF3741/15PT2.5 13 daca datorează taxa pe valoarea adăugată stabilită suplimentar în condiţiile în care argumentele şi documentele depuse de societate în susţinerea contestaţiei nu sunt de natură să modifice constatările organelor de inspecţie fiscală Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A137 Organe de inspectie fiscala din cadrul MFP si ANAF LG227/15A291L1 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A137 Organe de inspectie fiscala din cadrul MFP si ANAF LG571R/03A145 Organe de inspectie fiscala din cadrul MFP si ANAF LG207/15A269L1lc) LG207/15A269L1ld) LG571/03A21L1 LG571/03A21L4 LG571/03A21L4lf) LG571/03A145L1 OMFP3512/08 OPANAF3741/15PT2.5 OPANAF3741/15PT11.1 OPANAF3741/15PT12.1 LG207/15A131 LG207/15A268 LG207/15A269L2 LG207/15A270L1 Organe de inspectie fiscala din cadrul MFP si ANAF LG207/15A268 LG207/15A269 LG227/15A298 LG227/15A137L1la) LG227/15A138la) LG571/03A48 LG571/03A145 LG571/03A145L2la) LG571/03A146 LG571/03A146L1la) LG571/03A145L1 LG571/03A145L2 LG571/03A145L3 LG571/03A145L3lb) LG571/03A128L4 LG571/03A137 HG44/04PT39 HG44/04PT45L1 HG44/04PT45^1L1 OPANAF3741/15PT11.1 Organe de inspectie fiscala din cadrul MFP si ANAF LG227/15A297 LG227/15A297L4 LG227/15A299L1 LG227/15A137L1la) LG227/15A138la) LG227/15A155L1 LG227/15A156la) LG571/03A48 LG571/03A145 LG571/03A145L1 LG571/03A145L2 LG571/03A145L2lc) LG571/03A145L2la) LG571/03A145L1^2 LG571/03A146L1 LG571/03A146L1la) LG571/03A296^21L1 LG571/03A296^21 Organe de inspectie fiscala din cadrul MFP si ANAF LG207/15A12 LG207/15A49 LG207/15A126L2 LG207/15A130 LG207/15A131 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A19L1 LG571/03A137 LG82R/91A6 LG227/15A286 LG134/10A249 LG134/10A250 LG207/15A73L1 LG207/15A269 LG207/15A269L1 LG207/15A269L1lc) LG207/15A269L1ld) Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A11 LG571/03A17 LG571/03A19 LG571/03A21 LG571/03A134 LG571/03A145 Organe de inspectie fiscala din cadrul MFP si ANAF LG207/15A113 LG207/15A113L1 LG207/15A113L2 LG207/15A131 LG207/15A129 LG207/15A276 LG207/15A276L1 LG207/15A269 LG207/15A269L1 LG207/15A269L1lc) LG207/15A269L1ld) OPANAF3741/15PT11.4 OPANAF3741/15PT11.5 LG227/15A286 LG571/03A137 LG571/03A137L1 HG44/04PT18 OPANAF3741/15PT2.5 OPANAF3741/15PT11.1 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A17 LG571/03A19 LG571/03A134 LG571/03A145 LG571/03A146 LG227/15A297 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A11L1 LG571/03A145 LG571/03A145L2 OG92R/03A94 OG92R/03A94L1 OG92R/03A94L2 OG92R/03A105 OG92R/03A109 OG92R/03A7 1 daca in mod legal organele de inspectie fiscala nu au acordat societatii drept de deducere pentru taxa pe valoarea adaugata inscrisa in facturile emise reprezentand rate lunare aferente contractului de leasing Organe de inspectie fiscala din cadrul MFP si ANAF LG207/15A6 LG207/15A113 LG207/15A113L1 LG207/15A118L3 LG227/15A299L1 LG227/15A297 LG227/15A297L4 LG227/15A297L4la) 3 daca se poate pronunţa asupra acestor capete de cerere în condiţiile în care prin contestaţie societatea nu aduce niciun fel de motivaţie Organe de inspectie fiscala din cadrul MFP si ANAF LG207/15A269L1lc) LG207/15A269L1ld) LG207/15A276L1 LG207/15A279L3 LG207/15A279L4 LG571/03A156L1 LG571/03A156L2 LG571/03A156^2L1 OPANAF3741/15PT11.4 OPANAF3741/15PT11.5 OPANAF3741/15PT11.1lb OPANAF3741/15PT2.5 Organe de inspectie fiscala din cadrul MFP si ANAF LG207/15A269L1lc) LG207/15A269L1ld) LG571/03A21L1 LG571/03A21L4 LG571/03A21L4lf) LG571/03A145L1 OMFP3512/08 OPANAF3741/15PT2.5 OPANAF3741/15PT11.1 OPANAF3741/15PT12.1 LG207/15A131 LG207/15A268 LG207/15A269L2 LG207/15A270L1 Organe de inspectie fiscala din cadrul MFP si ANAF LG207/15A113 LG207/15A113L1 LG207/15A113L2 LG207/15A131 LG207/15A129 LG207/15A276 LG207/15A276L1 LG207/15A269 LG207/15A269L1 LG207/15A269L1lc) LG207/15A269L1ld) OPANAF3741/15PT11.4 OPANAF3741/15PT11.5 LG227/15A286 LG571/03A137 LG571/03A137L1 HG44/04PT18 OPANAF3741/15PT2.5 OPANAF3741/15PT11.1 4 daca societatea are drept de deducere pentru TVA evidentiata in facturi fiscale care nu indeplinesc calitatea de document justificativ Organe de inspectie fiscala din cadrul MFP si ANAF OG92R/03A205 OG92R/03A209 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A134 LG571/03A137