Materia Organul Constatator Acte Normative 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 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 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 2 platitori de impozit pe profit ca urmare a neindeplinirii conditiilor pentru a fi microintreprindere 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 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A19 LG571/03A19L1 HG1/16PT5L1 HG44/04PT12 HG44/04PT12 OPANAF3741/15PT11.1 OPANAF3741/15PT11.1L1 1 stabilirea valorii de piata a tranzactiilor efectuate intre persoane juridice afiliate 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 1 venituri impozabile Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A11 LG571/03A20 71 Impozit pe venit 1 aplicarea normelor de venit Organe de inspectie fiscala din cadrul MFP si ANAF LG571R/03A83 18 deductibilitatea cheltuielilor Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A11 LG571/03A48 OG92R/03A206 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A48 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A48 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A48 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A46 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A48 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A46