Materia Organul Constatator Acte Normative 3 ajustarea tva aferenta unei achizitii in conditiile in care aceasta nu a fost utilizata pentru realizarea de operatiuni taxabile Organe de inspectie fiscala din cadrul MFP si ANAF LG227/15A297 LG227/15A304L1 LG227/15A304L2 LG227/15A304L2la) Organe de inspectie fiscala din cadrul MFP si ANAF LG134/10A249 LG134/10A250 LG207/15A277L1la) LG207/15A269L1lc) LG207/15A269L1ld) LG207/15A276 LG227/15A304L1 OPANAF3741/15PT10.2 OPANAF3741/15PT11.1 Organe de inspectie fiscala din cadrul MFP si ANAF LG227/15A297L4 LG227/15A298 HG1/16PT68 2 ajustarea TVA aferenta unei investitii in conditiile in care aceasta nu a fost utilizata pentru realizarea de operatiuni taxabile Organe de inspectie fiscala din cadrul MFP si ANAF LG227/15A304L1 LG227/15A304L2 LG227/15A304L2la) LG227/15A305L5la) Organe de inspectie fiscala din cadrul MFP si ANAF LG31/90A144^4L1lb) LG31/90A144^4L3lb) LG207/15A173 LG207/15A174 LG207/15A176 LG207/15A181L1L4L6L7L8 LG207/15A268 LG207/15A269 LG227/15A11L1 LG227/15A11L11 LG227/15A11L12 LG227/15A11L5 LG571/03A145 LG571/03A145L2 LG571/03A146 1 avea obligatia să colecteze TVA pentru livrări de bunuri materiale, în condiţiile în care cheltuielile înregistrate de societate se referă la cheltuieli materiale efectuate pe teritoriul României cu achiziţia unor bunuri materiale care nu au părăsit teritoriul tării Organe de inspectie fiscala din cadrul MFP si ANAF LG227/15A278L2L4la) LG227/15A270L1 LG571/03A21L1 LG571/03A21 LG571/03A21L4 LG571/03A21L4lf) LG571/03A145L1 LG571/03A145L2 LG571/03A146 LG571/03A146L1 LG571/03A146L1la) LG571/03A126L1 LG571/03A133 LG571/03A133L2 LG571/03A143 LG571/03A143L2 LG207/15A269L1 LG207/15A269L1lc) LG207/15A269L1ld) LG207/15A276L1 LG207/15A73L1 LG207/15A73L2 HG44/04PT48 HG44/04PT14 HG44/04PT14L2 OPANAF3741/15PT11.1 OPANAF3741/15PT2.5 OMFP2222/06A10L1 1 calculul accesoriilor aferente TVA inregistrata intre data depasirii planfonului de impozitare si data inregistrarii ca platitor de TVA Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A126 LG571/03A127 3 ccolectarea tva aferenta lipsurilor in gestiune Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A128 Organe de inspectie fiscala din cadrul MFP si ANAF OG92R/03A128 OG92R/03A134 Organe de inspectie fiscala din cadrul MFP si ANAF LG207/15A73L1 LG207/15A73L2 LG207/15A269L1 LG207/15A269L1lc) LG207/15A269L1ld) LG134/10A249 LG134/10A250 LG571/03A21 LG571/03A21L4 LG571/03A21L4lc) OPANAF3741/15PT11.1 1 colectarea taxei pe valoarea adaugata aferenta productiei obtinute la cultura de grau in conditiile in care exista contradictii intre constatarile organelor de inspectie fiscala si temeiul de drept invocat de catre acestea Organe de inspectie fiscala din cadrul MFP si ANAF LG287/09fara articol LG207/15A269 LG207/15A276 1 colectarea TVA aferenta diferentei de venituri impozabile nefacturata Organe de inspectie fiscala din cadrul MFP si ANAF LG207/15A118L3 LG207/15A128L1 LG207/15A128L2 LG207/15A128L3 LG207/15A173 LG207/15A181L1 LG227/15A282L1 LG227/15A281L7 LG227/15A281L1 LG134/10A249 LG134/10A250 OPANAF3741/15PT11.1 OPANAF3741/15PT2.5 1 colectarea tva aferenta facturilor neinregistrate in contabilitate si care nu au fost anulate 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 colectarea TVA aferenta vanzarilor cu amanuntul Organe de inspectie fiscala din cadrul MFP si ANAF LG95/06A257 LG571/03A48 LG571/03A137 LG571/03A137L1 LG571/03A137L1la) LG571/03A296L18 LG571/03A296^21 LG571/03A296^22 1 colectarea TVA aferenta veniturilor din cedarea de imobilizari corporale Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A151 2 colectarea tva aferenta veniturilor neevidentiate Organe de inspectie fiscala din cadrul MFP si ANAF OG92R/03A65 OG92R/03A67 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A19L1 LG571/03A126L1 LG227/15A286 HG44/04PT12 HG44/04PT12 HG1/16PT5L1 OMFP3055/09PT50 OMFP3055/09PT52 1 colectarea TVA aferentă operaţiunilor pentru care nu se justifica scutirea Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A11L1^3 LG571/03A153L9 LG571/03A156 LG571/03A134L2 LG227/15A11L1 LG227/15A282L1 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