Materia Organul Constatator Acte Normative 1 accesorii calculate asupra debitelor nascute anterior deschiderii procedurii de reorganizare Alte organe LG85/06A41 OG92R/03A122^1 1 accesorii calculate asupra debitelor nascute anterior deschiderii procedurii de reorganizare judiciara, efectele intrarii in vigoare a legii insolventei Alte organe LG85/06A47L4 OG92R/03A119L1 OG92R/03A120L1 OG92R/03A120^1 OG92R/03A122^1 OG92R/03A216L1 1 accesorii calculate ca urmare a depunerii de declaratii rectificative Organe de inspectie fiscala din cadrul MFP si ANAF LG207/15 LG207/15A173L1 LG207/15A174L1 LG207/15A175 LG207/15A269L1 LG207/15A276 OG92/03A85 OG92/03A86 OG92/03A110 OG92/03A115 OG92/03A119 OG92/03A120 OG92/03A120^1L1 2 accesorii calculate perioada cuprinsa intre data actului de inspectie fiscala prin care a fost individualizat debitul principal si data stingerii acestuia Alte organe OG92R/03A119L1 OG92R/03A120L1 OG92R/03A120^1 Alte organe OG92R/03A119L1 OG92R/03A120 OG92R/03A120^1 1 accesorii datorate de la data exercitarii dreptului de deducere a taxei pe valoarea adaugata evidentiata in facturi de achizitii de bunuri si prestari de servicii pana la data stornarii acestora in conditiile in care taxa pe valoarea adaugata dedusa nu a fost destinata realizarii de operatiuni taxabile Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A11L1 LG571/03A19L1 LG571/03A21L4lf) LG571/03A134^2 LG571/03A145L2la) OG92R/03A119L1 OG92R/03A120L1 OG92R/03A120^1 7 accesorii datorate pentru debite neachitate la scadenta Organe de inspectie fiscala din cadrul MFP si ANAF OG92R/03A119L1 OG92R/03A120L1 OG92R/03A120L2 OG92R/03A120^1L1 OG92R/03A120^1L2la) Organe de inspectie fiscala din cadrul MFP si ANAF OG92/03A115 OG92/03A119 OG92/03A120 Organe de inspectie fiscala din cadrul MFP si ANAF OG92/03A119 OG92/03A120 Organe de inspectie fiscala din cadrul MFP si ANAF OG92R/03A119 OG92R/03A120L1 OG92R/03A120^1L1 Alte organe OG92R/03A119 OG92R/03A120 OG92R/03A120^1 Alte organe OG92R/03A119 OG92R/03A120 OG92R/03A120^1 Organe de inspectie fiscala din cadrul MFP si ANAF LG207/15A98lc) LG207/15A173 LG207/15A277L1la) LG207/15A277L1lb) LG207/15A279L5 3 accesorii pentru debite neachitate la termen Organe de inspectie fiscala din cadrul MFP si ANAF OG92/03A119 OG92/03A120 Organe de inspectie fiscala din cadrul MFP si ANAF LG207/15A98lc) LG207/15A173 LG207/15A277L1la) LG207/15A277L1lb) LG207/15A279L5 Organe de inspectie fiscala din cadrul MFP si ANAF LG207/15A98lc) LG207/15A173 LG207/15A277L1la) LG207/15A277L1lb) LG207/15A279L5 2 accesorii TVA - mod de calcul Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A24L3ld) LG571/03A134L1 LG571/03A134L2 LG571/03A134L3 LG571/03A134^2L2la) LG571/03A134^2L2lb) LG571/03A145L1 LG571/03A145L2la) LG571/03A146L1la) OG92R/03A6 OG92R/03A105 OG92R/03A119L1 OG92R/03A120L1 OG92R/03A120^1 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A149 OG92R/03A119L1 OG92R/03A120L1 OG92R/03A121 OG92R/03A206L1lc) 1 aferente obligatiilor fiscale corectate prin declaratii rectificative depuse ulterior scadentei Alte organe OG92R/03A119L1 OG92R/03A120L1 OG92R/03A120L2 OG92R/03A120^1 OG92R/03A216L1 OG92R/03A216L2 2 aferente obligatiilor fiscale corectate prin declaratii rectificative privind drepturi salariale castigate in instanta Organe de inspectie fiscala din cadrul MFP si ANAF OG92/03A111 OG92/03A119 LG571/03A57 LG571/03A296^18L5^1 OG92/03A216L3 OG92/03A216L3^1 Alte organe LG571/03A57 LG571/03A296^18L5^1 OG92R/03A119 OG92R/03A120 OG92R/03A120^1 4 aferente ratelor de esalonare neachitate in conditiile pierderii valabilitatii esalonarii la plata a obligatiilor fiscale Alte organe OU29/11A13L4 OG92R/03A209L1 OG92R/03A209L2 Alte organe OU29/11A12 OU29/11A13L4 OG92R/03A115 OG92R/03A119L1 OG92R/03A120L1 OG92R/03A120L7 OG92R/03A120^1 OG92R/03A209L2 OG92R/03A209L1 Alte organe OU29/11A13 OG92R/03A119L1 OG92R/03A120L1 OG92R/03A120L7 OG92R/03A120^1L1 OG92R/03A120^1L2la) Alte organe OU29/11A13 OG92R/03A119L1 OG92R/03A120L1 OG92R/03A120L7 OG92R/03A120^1L1 OG92R/03A120^1L2la) 14 aferente unor debite neachitate in termen Alte organe OG92R/03A119L1 OG92R/03A120L1 OG92R/03A120^1 Alte organe OG92R/03A216 Alte organe OG92R/03A119L1 OG92R/03A120L1 OG92R/03A120^1 OG92R/03A216L1 Alte organe OG92R/03A119L1 OG92R/03A120L1 OG92R/03A120^1 OG92R/03A216L1 Alte organe OG92R/03A119L1 OG92R/03A120L1 OG92R/03A120^1 Alte organe OG92R/03A119L1 OG92R/03A120L1 OG92R/03A120^1 OG92R/03A216L1 Alte organe OG92R/03A119 Alte organe OG92R/03A119L1 OG92R/03A120L1 OG92R/03A120^1 OG92R/03A216L1