Materia Organul Constatator Acte Normative 8 impunerea la norma de venit sau in sistem real Organe de inspectie fiscala din cadrul MFP si ANAF LG134/10A181 LG207/15A75 LG207/15A270 LG227/15A121 LG227/15A151 LG571/03A53 LG571/03A82 LG571/03A296^21 LG571/03A296^25 LG571/03A84 Organe de inspectie fiscala din cadrul MFP si ANAF LG207/15A1PT37 LG207/15A22 LG207/15A268 LG207/15A269 Organe de inspectie fiscala din cadrul MFP si ANAF LG227/15A121 LG207/15A5 LG207/15A7L2 Organe de inspectie fiscala din cadrul MFP si ANAF LG227/15A69L4 LG571/03A46 LG571/03A49 Organe de inspectie fiscala din cadrul MFP si ANAF LG227/15 LG571/03A46 LG571/03A46L2 LG571/03A49 LG571/03A155 LG571/03A155L19la) LG571/03A155L19lb) LG571/03A155L19lc) LG571/03A155L19ld) LG571/03A155L19lf) LG571/03A155L19ll) Organe de inspectie fiscala din cadrul MFP si ANAF LG207/15A53 LG227/15A69L4 LG571/03A46 LG571/03A46L2 LG571/03A155L19la) LG571/03A155L19lb) LG571/03A155L19lc) LG571/03A155L19ld) LG571/03A155L19lf) LG571/03A155L19ll) OPANAF3741/15PT11.1L1 OPANAF3741/15PT11.1 Organe de inspectie fiscala din cadrul MFP si ANAF LG227/15A69L4 LG571/03A46 LG571/03A46L1 LG571/03A46L1 LG571/03A46L2 LG571/03A49 Organe de inspectie fiscala din cadrul MFP si ANAF LG227/15A69L4 LG571/03A46 LG571/03A49 LG571/03A46L1 LG571/03A46L2 1 impunerea veniturilor din investitii Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A63 LG571/03A81 LG571/03A82 5 impunerea veniturilor realizate in strainatate de persoane fizice Organe de inspectie fiscala din cadrul MFP si ANAF LG227/15A59L1la) LG571/03A7 LG571/03A90 OG92/03A65 Organe de inspectie fiscala din cadrul MFP si ANAF LG227/15A59L1la) LG227/15A61lb) Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A90 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A90 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A90 1 legalitatea calculării de accesorii aferente impozitului pe venituri din salarii Organe de inspectie fiscala din cadrul MFP si ANAF LG227/15A121 11 mod de calcul Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A11 LG571/03A48 OG92R/03A206 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A81 Organe de inspectie fiscala din cadrul MFP si ANAF OG92R/03A216 Organe de inspectie fiscala din cadrul MFP si ANAF OG92R/03A216 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A48 Organe de inspectie fiscala din cadrul MFP si ANAF OG92R/03A216 Organe de inspectie fiscala din cadrul MFP si ANAF LG227/15A121 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A11 LG571/03A145 LG571/03A145L1 LG571/03A146 LG571/03A146L1 LG571/03A19 LG571/03A21 LG571/03A67 LG207/15A173 LG207/15A173L1 LG207/15A173L2 LG207/15A174 LG207/15A176 LG207/15A176L1 LG207/15A176L2 LG227/15A11L11 OG92R/03A119 OG92R/03A120 OG92R/03A119L1 OG92R/03A119L2 OG92R/03A120L1 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 LG227/15A148L2 LG227/15A151 LG227/15A155L1 Organe de inspectie fiscala din cadrul MFP si ANAF LG207/15A1PT37 LG207/15A22 LG207/15A93 LG207/15A95 LG207/15A97 LG207/15A152 LG207/15A153 1 obligatia calcularii, retinerii si virarii impozitului pe veniturile din salarii si contributiilor sociale aferente revine persoanelor juridice care au calitate de angajator Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A55L1 LG571/03A55L2lk) LG207/15A268 LG207/15A269 LG227/15A76L2lo) LG53/03A45 OPANAF3741/15PT11.1 HG44/04PT67 HG44/04PT68 HG44/04PT106 3 stabilirea venitului net din activitati independente Organe de inspectie fiscala din cadrul MFP si ANAF LG227/15A121 HG1/16PT38L2 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A48 LG571/03A125^1 LG571/03A127L2 LG571/03A296^21 OG92/03A6 OG92/03A7l2 OG92/03A65 Organe de inspectie fiscala din cadrul MFP si ANAF LG134/10A249 LG207/15A6 LG207/15A55 LG207/15A113 LG207/15A113L1 LG207/15A113L2 LG207/15A118L3 LG207/15A131 LG207/15A131L2 LG207/15A279L3 LG207/15A269L1 LG207/15A276 LG207/15A276L1 LG207/15A73L1 LG207/15A7L3 LG207/15A7L3 LG207/15A7L3 LG207/15A7L4 LG571/03A48 LG571/03A83 LG571/03A84 3 venit impozabil stabilit suplimentar Organe de inspectie fiscala din cadrul MFP si ANAF LG207/15A6 HG44/04PT34 Organe de inspectie fiscala din cadrul MFP si ANAF LG227/15A297 LG227/15A297L4 LG227/15A299L1 LG227/15A137L1la) LG227/15A138la) LG227/15A155L1 LG227/15A156la) LG571/03A48 LG571/03A145 LG571/03A145L1 LG571/03A145L2 LG571/03A145L2lc) LG571/03A145L2la) LG571/03A145L1^2 LG571/03A146L1 LG571/03A146L1la) LG571/03A296^21L1 LG571/03A296^21 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 7 venituri nedeclarate Organe de inspectie fiscala din cadrul MFP si ANAF OG92R/03A46 OG92R/03A48 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A48 Organe de inspectie fiscala din cadrul MFP si ANAF LG207/15A113 LG227/15A11L1 LG227/15A155L1 LG227/15A156la) LG571/03A11 LG571/03A48 LG571/03A296L18 LG571/03A296^21 LG571/03A296^22