Materia Organul Constatator Acte Normative 1 aferenta prestarilor de servicii efectuate de furnizorul extern pentru care locul de impozitare este Romania Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A133 OG92/03A120 OG92/03A119 1 ajustare TVA aferenta bunurilor de capital casate inainte de expirarea duratei normale de functionare, a stocurilor de materiale si piese de schimb cat si a investitiilor in curs casate Organe de inspectie fiscala din cadrul MFP si ANAF LG227/15A305L5la) LG571/03A141 LG571/03A142L2 LG571/03A149 1 Ajustarea bazei de impozitare a taxei pe valoarea adaugata prin diminuarea TVA colectata, pentru bunurile livrate si neincasate ca urmare a falimentului beneficiarului Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A134^1 LG571/03A138 LG571/03A155 HG44/04PT20 1 ajustarea bazei de impozitare pentru TVA in cazul pierderilor tehnologice Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A145L2la) LG571/03A145L2lc) LG571/03A148 LG571/03A11L1 OG92/03A6 6 ajustarea tva aferenta unei achizitii in conditiile in care aceasta nu a fost utilizata pentru realizarea de operatiuni taxabile Organe de inspectie fiscala din cadrul MFP si ANAF OG92R/03A119L1 OG92R/03A120L1 OG92R/03A120^1 OG92R/03A206 LG571/03A21L4lf) LG571/03A19L1 LG571/03A21L4lm) LG571/03A145L2la) LG571/03A146L1 LG571/03A149L4 LG571/03A155L5 LG571/03A156^2L1 LG571/03A156^2L2 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A145L1la) LG571/03A148 LG571/03A140 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A145L2la) LG571/03A148 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A149 OG92R/03A119L1 OG92R/03A120L1 OG92R/03A121 OG92R/03A206L1lc) Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A145L2 LG571/03A146L1la) LG571/03A155L5 LG571/03A134^2 LG571/03A134^1 HG44/04A48 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A21 LG571/03A21L4lc) LG571/03A145L2la) LG571/03A148 1 amanarea exigibilitatii TVA Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A48 LG571/03A145L1 LG571/03A146L1la) OG92R/03A119L1 OG92R/03A120L1 OG92R/03A120^1 LG95/06A257 LG95/06A257L2la) 2 aplicarea cotei de TVA prin procedeul sutei marite Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A127L1 LG571/03A127L2 LG571/03A137L1la) LG571/03A153L1lb) HG44/04PT62L2la) HG44/04PT23 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A127L1 LG571/03A127L2 LG571/03A137 LG571/03A153 HG44/04PT62L2la) HG44/04PT23 2 aplicarea masurilor de simplificare, respectiv "taxarea inversa", prevazute de art.160 din Legea nr.571/2003 privind Codul fiscal Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A19L1 LG571/03A24L1 LG571/03A21L1 LG571/03A21L3 LG571/03A160L1 LG571/03A160L2lc) LG571/03A160L3 LG571/03A160L4 LG571/03A145^1 LG571/03A141L2lb) HG44/04PT12 HG44/04PT13 HG44/04PT45L1 OG92R/03A119L1 OG92R/03A120L1 OG92R/03A120^1 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A11L1 LG571/03A137L1la) LG571/03A145L2la) LG571/03A160 1 avea obligatia să colecteze TVA pentru livrări de bunuri materiale, în condiţiile în care cheltuielile înregistrate de societate se referă la cheltuieli materiale efectuate pe teritoriul României cu achiziţia unor bunuri materiale care nu au părăsit teritoriul tării Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A55L2lk) LG571/03A143L1la) LG571/03A146L1la) LG82/91A6L1 OMFP2222/06A10L1la) OMFP2222/06A10L1lb) OMFP2222/06A10L1lc) 2 baza impozabila stabilita suplimentar prin estimare, aferenta activitatilor generatoare de venituri desfasurate in agricultura Organe de inspectie fiscala din cadrul MFP si ANAF OG92/03 Organe de inspectie fiscala din cadrul MFP si ANAF OG92R/03A67 LG571/03A126 LG571/03A127 LG571/03A128 LG571/03A129 LG571/03A130 LG571/03A145L2la) 2 ccolectarea tva aferenta lipsurilor in gestiune Organe de inspectie fiscala din cadrul MFP si ANAF LG207/15A6 LG207/15A7 LG207/15A279L3 LG207/15A279L4 OPANAF3741/15PT11.4 Organe de inspectie fiscala din cadrul MFP si ANAF LG227/15A297L4la) LG227/15A302L1la) LG207/15A73L1 LG207/15A113L2 LG207/15A6 LG207/15A14L2 LG207/15A269L1 LG207/15A276L1 LG207/15A279L1 LG207/15A269L1lc) LG207/15A269L1ld) 1 colectarea taxei pe valoarea adaugata aferenta productiei obtinute la cultura de grau in conditiile in care exista contradictii intre constatarile organelor de inspectie fiscala si temeiul de drept invocat de catre acestea Organe de inspectie fiscala din cadrul MFP si ANAF LG207/15A269L1lc) LG207/15A269L1ld) LG227/15 LG227/15A286 LG227/15A297L4la) LG227/15A299L1 LG571/03A148 2 colectarea tva aferenta bunurilor constatate lipsa in gestiune Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A21L1 LG571/03A21L4 LG571/03A145L12 LG571/03A146L1la) LG571/03A128L4ld) LG571/03A137 Organe de inspectie fiscala din cadrul MFP si ANAF LG227/15A297L4la) LG227/15A302L1la) LG207/15A73L1 LG207/15A113L2 LG207/15A6 LG207/15A14L2 LG207/15A269L1 LG207/15A276L1 LG207/15A279L1 LG207/15A269L1lc) LG207/15A269L1ld) 3 colectarea TVA aferenta diferentei de venituri impozabile nefacturata Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A137L1la) LG571/03A155L5 Organe de inspectie fiscala din cadrul MFP si ANAF LG207/15A113L1 LG207/15A113L2 LG207/15A118L3 LG207/15A176 LG207/15A181L1 LG227/15A281L1 LG227/15A282L1 LG227/15A286 LG227/15A291L1 LG571/03A19 LG571/03A134^1 LG571/03A134^2 LG571/03A137 LG571/03A140 Organe de inspectie fiscala din cadrul MFP si ANAF OG92R/03A67 LG571/03A126 LG571/03A127 LG571/03A128 LG571/03A129 LG571/03A130 LG571/03A145L2la) 2 colectarea tva aferenta facturilor neinregistrate in contabilitate si care nu au fost anulate Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A128 LG571/03A145 LG571/03A143L2la) LG571/03A143L3 OG92/03A6 OG92/03A105 OMFP2222/06A10L1la) OMFP2222/06A10L1lb) OMFP2222/06A10L1lc) OG92/03A119 OG92/03A120 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A19L1 LG571/03A126L1 LG571/03A137L1la) LG571/03A160 LG571/03A21L4lm) LG571/03A146L1 LG571/03A155L5lh) LG571/03A126L1la) LG571/03A155L1 LG571/03A21L4lf) LG571/03A145L2la) LG82/91 HG44/04PT48 HG44/04PT72L3 OG92/03A6 OG92/03A105 OG92R/03A119L1 OG92R/03A120L1 OG92R/03A120^1 1 colectarea tva aferenta lipsurilor in gestiune Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A48 LG571/03A126L1la) LG571/03A134L1 LG571/03A137L1la) LG571/03A150L1 LG207/15A113L2