Materia Organul Constatator Acte Normative 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 1 modul de calcul a impozitului pe profit in cazul diminuarii veniturilor prin diverse metode 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 modul de calcul al impozitului 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 3 obligatia platii impozitului pe profit aferent veniturilor inscrise in facturi fiscale dar neinregistrate in evidenta contabila si nedeclarate 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