|  | Materia | Organul Constatator | Acte Normative | |
|---|
| 1 |
|
 | deductibilitatea fiscala a cheltuielilor cu chirii |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG227/15A299L1
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 |
|
| 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 ANAF | LG571/03A19
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 |
|
| deductibilitatea fiscala a cheltuielilor cu materialele lipsa constatate la inventariere |
| |
| | | 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 | |
| 2 |
|
| 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 ANAF | LG207/15A268
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 ANAF | LG571/03A21L1
LG571/03A21L4lf)
LG571/03A21L4lm)
HG44/04PT44 | |
| 3 |
|
| deductibilitatea fiscala a cheltuielilor inregistrate in contabilitate fara a avea la baza documente justificative |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A21L1
HG44/04PT44
HG44/04PT48 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG227/15A316L1 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG207/15A106
LG207/15A268
LG207/15A269
LG207/15A269L1
LG207/15A269L1lc)
LG207/15A269L1ld)
LG207/15A276
LG207/15A73L1
LG207/15A73L2
LG134/10A249
LG134/10A250
OPANAF3741/15PT11.1
OPANAF3741/15PT2.5 | |
| 1 |
|
| 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 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 | |
| 2 |
|
| deductibilitatea fiscală a cheltuielilor ce nu sunt efectuate în scopul realizării de venituri impozabile |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A24L1
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 ANAF | LG571/03A19L1
LG571/03A137
LG82R/91A6
LG227/15A286
LG134/10A249
LG134/10A250
LG207/15A73L1
LG207/15A269
LG207/15A269L1
LG207/15A269L1lc)
LG207/15A269L1ld) | |
| 1 |
|
| deductibilitatea fiscală a cheltuielilor privind mărfurile achiziţionate de la un contribuabil inactiv |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A153L9
LG571/03A146
LG571/03A155
LG571/03A155L1
LG571/03A155L19ld) | |
| 1 |
|
| dreptul de deducere a TVA aferenta unor facturi fiscale corectate cu menţiunea “conform cu originalul” |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A21L1
LG571/03A21L4
LG207/15A113
LG207/15A276
LG207/15A279 | |
| 3 |
|
| estimarea veniturilor impozabile |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A2
LG571/03A154L4 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A48 | |
| | | 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 | |
| 4 |
|
| estimarea veniturilor realizate in cadrul tranzactiilor intre persoane asociate |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A19 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A11L1
LG571/03A11L2
LG571/03A19L1
LG571/03A19L5 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A19
LG571/03A19L1
LG571/03A19L5
LG571/03A11
HG44/04PT23
HG44/04PT24
HG44/04PT28
HG44/04PT29
HG44/04PT28
HG44/04PT32
HG44/04PT33 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG227/15A11L1
LG227/15A286
LG227/15A298 | |
| 1 |
|
| impozitarea veniturilor aferente productiei stocate |
| |
| | | 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 |
|
| impozitarea veniturilor din facturi fiscale neevidentiate |
| |
| | | 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 |
|
| impozitarea veniturilor inregistrate in avans |
| |
| | | 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 | |
| 3 |
|
| impozitarea veniturilor nefacturate |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A19
LG571/03A22 | |
| | | 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 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG227/15A281L1
LG227/15A286
LG227/15A291L1 | |
| 1 |
|
| 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 | LG571/03A18
LG571/03A19
HG44/04PT11 | |
| 1 |
|
| impozitarea veniturilor realizate din prestari servicii publice |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG227/15A11L1
LG207/15A13
LG82/91A6L1
LG82/91A2L1 | |