MateriaOrganul ConstatatorActe Normative
3
Hide details for  deductibilitatea cheltuielilor cu achiziţiile de materiale fără a se face dovada că au fost efectiuate în deductibilitatea cheltuielilor cu achiziţiile de materiale fără a se face dovada că au fost efectiuate în scopul realizării de venituri impozabile
Organe de inspectie fiscala din cadrul MFP si ANAFHG44/04A22
Organe de inspectie fiscala din cadrul MFP si ANAFLG207/15A269L1lc)
LG207/15A269L1ld)
LG227/15A304L1
LG227/15A304L2
LG227/15A304L2la)
LG571/03A21L4
LG571/03A128L4
LG571/03A128L4la)
LG571/03A128L4lb)
LG571/03A128L4lc)
LG571/03A128L4ld)
Organe de inspectie fiscala din cadrul MFP si ANAFLG207/15A268
LG207/15A268L1
LG207/15A269
LG207/15A269L2
LG227/15A291L1
LG227/15A291L3lc)
LG227/15A297
LG227/15A297L4la)
LG227/15A297L4
5
Hide details for  deductibilitatea cheltuielilor cu amortizarea mijloacelor fixe deductibilitatea cheltuielilor cu amortizarea mijloacelor fixe
Organe de inspectie fiscala din cadrul MFP si ANAFLG571/03A24
Organe de inspectie fiscala din cadrul MFP si ANAFLG207/15A269L1lc)
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 ANAFLG207/15A269
LG207/15A276
LG207/15A50
LG207/15A129
OPANAF3741/15PT11.1
LG571/03A11
LG571/03A19
LG571/03A21
LG571/03A125^1
LG571/03A145
LG571/03A146
LG571/03A155
LG227/15A297
LG227/15A299L1
OPANAF3741/15PT11.4
OPANAF3741/15PT11.5
Organe de inspectie fiscala din cadrul MFP si ANAFLG571/03A19
LG571/03A19L1
LG571/03A21
LG571/03A21L1
LG571/03A21L3
LG571/03A24L1
LG571/03A24
LG571/03A24L2
LG571/03A145
LG571/03A145L2
LG571/03A145L2la)
LG571/03A146L1la)
HG44/04PT2.2
OG92R/03A206L1lc)
OG92R/03A206L1
OG92R/03A206L1lc)ld)
OPANAF3741/15PT11.1
OPANAF3741/15PT2.5
LG134/10A249
LG134/10A250
Organe de inspectie fiscala din cadrul MFP si ANAFLG571/03A24
LG227/15A11L5
LG207/15A173
LG207/15A174
LG207/15A181L1
LG207/15A276
LG207/15A276L1
LG207/15A279
LG207/15A279L3
LG207/15A279L4
OPANAF3741/15PT11.4
OPANAF3741/15PT11.5
HG1/16PT5L1
OG92R/03A119
OG92R/03A119L1
OG92R/03A120
OG92R/03A120L1
OG92R/03A120^1
OG92R/03A120^1L1
1
Hide details for  deductibilitatea cheltuielilor cu indemnizatiile de deplasare, transport, cazare etc deductibilitatea cheltuielilor cu indemnizatiile de deplasare, transport, cazare etc
Organe de inspectie fiscala din cadrul MFP si ANAFLG207/15A268
LG207/15A269
LG207/15A270
LG207/15A269L1lc)
LG207/15A269L1ld)
LG227/15A297L4la)
LG227/15A297
LG227/15A76L2lo)
LG571/03A19L1
LG571/03A21L1
LG571/03A21L3lb)
LG571/03A145L2la)
LG571/03A76
OPANAF3741/15PT2.5
OPANAF3741/15PT11.1
1
Hide details for  deductibilitatea cheltuielilor cu pierderile din creante deductibilitatea cheltuielilor cu pierderile din creante
Organe de inspectie fiscala din cadrul MFP si ANAFLG227/15A297
LG571/03A19
LG571/03A21
LG571/03A134
LG571/03A145
LG207/15A173
LG207/15A174
LG207/15A176
LG207/15A181L1
LG207/15A181L1L4L6L7L8
1
Hide details for  deductibilitatea cheltuielilor privind bunurile de natura stocurilor constatate lipsa din gestiune si neimput deductibilitatea cheltuielilor privind bunurile de natura stocurilor constatate lipsa din gestiune si neimputabile
Organe de inspectie fiscala din cadrul MFP si ANAFLG571/03A24L1
LG571/03A24L3
LG571/03A24L3la)
LG571/03A21
LG571/03A21L3
LG571/03A21L3lh)
LG571/03A23L1
LG571/03A23L1L2
LG571/03A23L2
LG571/03A23L3
LG571/03A11
LG571/03A11L1
LG571/03A19
LG571/03A19L1
LG571/03A19L5
LG571/03A11L2
LG571/03A11L2la)
LG571/03A128L4
LG571/03A128L4lc)
LG571/03A128
LG227/15A11L11
LG15/94A4
LG207/15A269L1
LG207/15A269L1lc)
LG207/15A269L1ld)
LG207/15A6
LG207/15A7L3
1
Hide details for  deductibilitatea fiscala a cheltuielilor aferente achizitii care nu sunt facute in scopul desfasurarii proprr deductibilitatea fiscala a cheltuielilor aferente achizitii care nu sunt facute in scopul desfasurarii proprriei activitati
Organe de inspectie fiscala din cadrul MFP si ANAFLG571R/03A19
LG571/03A11
LG571/03A19
LG571/03A21
1
Hide details for  deductibilitatea fiscala a cheltuielilor cu chiria si a cheltuielilor reprezentand actualizarea cu coeficient deductibilitatea fiscala a cheltuielilor cu chiria si a cheltuielilor reprezentand actualizarea cu coeficientul de inflatie a sumelor imprumutate societatii de catre asociati pe o perioada in care societatea a mai fost verificata pe linia impozitului pe profit
Organe de inspectie fiscala din cadrul MFP si ANAFLG227/15A297
LG571/03A19
LG571/03A21
LG571/03A134
LG571/03A145
LG207/15A173
LG207/15A174
LG207/15A176
LG207/15A181L1
LG207/15A181L1L4L6L7L8
1
Hide details for  deductibilitatea fiscala a cheltuielilor cu chirii deductibilitatea fiscala a cheltuielilor cu chirii
Organe de inspectie fiscala din cadrul MFP si ANAFLG227/15A299L1
LG227/15A298
LG227/15A297
LG207/15A98
LG207/15A272
LG207/15A272L1
LG207/15A272L1
LG571/03A125^1
LG571/03A145L1
LG571/03A146
LG571/03A155
OPANAF3741/15PT5.1
OPANAF3741/15PT5.3
1
Hide details for  deductibilitatea fiscala a cheltuielilor cu dobanzi si din diferente de curs valutar care nu au corespondent 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 ANAFLG571/03A19
LG571/03A19L1
LG571/03A25L1
LG571/03A25
LG571/03A23
LG571/03A23L1
LG571/03A19^2L9
LG571/03A21L1
LG571/03A146L1
LG571/03A146L1la)
LG227/15A281L7
LG227/15A297
LG227/15A297L4la)
LG227/15A299L1
1
Hide details for  deductibilitatea fiscala a cheltuielilor cu materialele lipsa constatate la inventariere deductibilitatea fiscala a cheltuielilor cu materialele lipsa constatate la inventariere
Organe de inspectie fiscala din cadrul MFP si ANAFLG207/15A73L1
LG207/15A73L2
LG207/15A269L1
LG207/15A269L1lc)
LG207/15A269L1ld)
LG134/10A249
LG134/10A250
LG571/03A21
LG571/03A21L4
LG571/03A21L4lc)
OPANAF3741/15PT11.1
2
Hide details for  deductibilitatea fiscala a cheltuielilor cu prestarile de servicii pentru care nu rezulta necesitatea si daca deductibilitatea fiscala a cheltuielilor cu prestarile de servicii pentru care nu rezulta necesitatea si daca au fost efectiv prestate pentru obtinerea de venituri impozabile
Organe de inspectie fiscala din cadrul MFP si ANAFLG207/15A268
LG207/15A269
LG207/15A270
LG207/15A269L1lc)
LG207/15A269L1ld)
LG227/15A297L4la)
LG227/15A297
LG227/15A76L2lo)
LG571/03A19L1
LG571/03A21L1
LG571/03A21L3lb)
LG571/03A145L2la)
LG571/03A76
OPANAF3741/15PT2.5
OPANAF3741/15PT11.1
Organe de inspectie fiscala din cadrul MFP si ANAFLG571/03A21L1
LG571/03A21L4lf)
LG571/03A21L4lm)
HG44/04PT44
2
Hide details for  deductibilitatea fiscala a cheltuielilor inregistrate in contabilitate fara a avea la baza documente justific deductibilitatea fiscala a cheltuielilor inregistrate in contabilitate fara a avea la baza documente justificative
Organe de inspectie fiscala din cadrul MFP si ANAFLG571/03A21L1
HG44/04PT44
HG44/04PT48
Organe de inspectie fiscala din cadrul MFP si ANAFLG227/15A316L1
1
Hide details for  deductibilitatea fiscala a cheltuielilor privind combustibilul pentru vehiculele rutiere motorizate care sunt deductibilitatea fiscala a cheltuielilor privind combustibilul pentru vehiculele rutiere motorizate care sunt destinate exclusiv pentru transportul rutier de persoane, cu o greutate maximă autorizată care să nu depăşească 3.500 kg şi care să nu aibă mai mult de 9 scaune de pasageri, incluzând şi scaunul şoferului, aflate în proprietatea sau în folosinţa contribuabilului
Organe de inspectie fiscala din cadrul MFP si ANAFLG571/03A21L1
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
2
Hide details for  deductibilitatea fiscală a cheltuielilor ce nu sunt efectuate în scopul realizării de venituri impozabile deductibilitatea fiscală a cheltuielilor ce nu sunt efectuate în scopul realizării de venituri impozabile
Organe de inspectie fiscala din cadrul MFP si ANAFLG571/03A24L1
LG571/03A24L3
LG571/03A24L3la)
LG571/03A21
LG571/03A21L3
LG571/03A21L3lh)
LG571/03A23L1
LG571/03A23L1L2
LG571/03A23L2
LG571/03A23L3
LG571/03A11
LG571/03A11L1
LG571/03A19
LG571/03A19L1
LG571/03A19L5
LG571/03A11L2
LG571/03A11L2la)
LG571/03A128L4
LG571/03A128L4lc)
LG571/03A128
LG227/15A11L11
LG15/94A4
LG207/15A269L1
LG207/15A269L1lc)
LG207/15A269L1ld)
LG207/15A6
LG207/15A7L3
Organe de inspectie fiscala din cadrul MFP si ANAFLG571/03A19L1
LG571/03A137
LG82R/91A6
LG227/15A286
LG134/10A249
LG134/10A250
LG207/15A73L1
LG207/15A269
LG207/15A269L1
LG207/15A269L1lc)
LG207/15A269L1ld)
1
Hide details for  deductibilitatea fiscală a cheltuielilor privind mărfurile achiziţionate de la un contribuabil inactiv deductibilitatea fiscală a cheltuielilor privind mărfurile achiziţionate de la un contribuabil inactiv
Organe de inspectie fiscala din cadrul MFP si ANAFLG571/03A153L9
LG571/03A146
LG571/03A155
LG571/03A155L1
LG571/03A155L19ld)
1
Hide details for  dreptul de deducere a TVA aferenta unor facturi fiscale  corectate cu menţiunea “conform cu originalul” dreptul de deducere a TVA aferenta unor facturi fiscale corectate cu menţiunea “conform cu originalul”
Organe de inspectie fiscala din cadrul MFP si ANAFLG571/03A21L1
LG571/03A21L4
LG207/15A113
LG207/15A276
LG207/15A279
3
Hide details for  estimarea veniturilor impozabile estimarea veniturilor impozabile
Organe de inspectie fiscala din cadrul MFP si ANAFLG571/03A2
LG571/03A154L4
Organe de inspectie fiscala din cadrul MFP si ANAFLG571/03A48
Organe de inspectie fiscala din cadrul MFP si ANAFLG571/03A19
LG571/03A19L1
LG207/15A269
LG207/15A269L1lc)
LG207/15A269L1ld)
LG207/15A276L1
LG207/15A276
LG134/10A249
LG134/10A250
OPANAF3741/15PT11.1
OPANAF3741/15PT2.5