Materia
Organul Constatator
Acte Normative
5
modul de calcul al impozitului pe dividende
Organe de inspectie fiscala din cadrul MFP si ANAF
LG571/03A7pct12
LG571/03A67L1
LG571/03A19
Organe de inspectie fiscala din cadrul MFP si ANAF
LG571/03A7pct12
LG571/03A65L1
OG92R/03A120L1
OG92R/03A120^1
Organe de inspectie fiscala din cadrul MFP si ANAF
LG571/03A7
LG571/03A65L1
LG571/03A67L1
Organe de inspectie fiscala din cadrul MFP si ANAF
LG571R/03A19
LG571/03A7
LG571/03A19L1
LG571/03A21L4le)
LG207/15A269L1
LG207/15A269L1lc)
LG207/15A269L1ld)
LG207/15A276L1
LG207/15A280
Organe de inspectie fiscala din cadrul MFP si ANAF
LG571/03A67L1
LG571/03A114
LG571/03A115L1la)
LG571/03A116L2ld)
164
Impozit pe profit
9
accesorii aferente impozitului pe profit
Organe de inspectie fiscala din cadrul MFP si ANAF
LG571/03A21
LG571/03A11
LG571/03A146
OG92/03A119
OG92/03A120
Organe de inspectie fiscala din cadrul MFP si ANAF
LG571/03A21L1
LG571/03A145L2la)
OG92/03A119
OG92/03A120
Organe de inspectie fiscala din cadrul MFP si ANAF
LG571/03A11L1
LG571/03A21L4lf)
LG571/03A146L1
OG92/03A119
OG92/03A120
HG44/04PT48
Organe de inspectie fiscala din cadrul MFP si ANAF
LG571/03A21
LG571/03A24
LG571/03A11
OG92R/03A119
OG92R/03A120
OG92R/03A120^1
Organe de inspectie fiscala din cadrul MFP si ANAF
LG571/03A11L1
LG571/03A19
LG571/03A21L4lf)
LG571/03A146L1la)
LG571/03A155
OG92R/03A119
OG92R/03A120
OG92R/03A120^1
Organe de inspectie fiscala din cadrul MFP si ANAF
LG571/03A11
LG571/03A19L5
LG571/03A7pct21lc)
HG44/04PT29
HG44/04PT24
Organe de inspectie fiscala din cadrul MFP si ANAF
LG571/03
LG571/03A48
OG92R/03A216L1
OG92R/03A216L2
Organe de inspectie fiscala din cadrul MFP si ANAF
HG44/04A48
HG44/04A49L1
HG44/04PT41
LG207/15A269
LG207/15A270
LG207/15A280
LG571/03A7PT21
LG571/03A11L1
LG571/03A19L1
LG571/03A21L4lm)
LG571/03A21L4lc)
LG571/03A24
LG207/15A173L1
LG207/15A174L1
LG207/15A176L1
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
1
ajustarea veniturilor obtinute de societate pentru livrari facturate sub pretul pietei, relatii de afiliere
Organe de inspectie fiscala din cadrul MFP si ANAF
LG207/15A6
LG207/15A113
LG207/15A118L3
LG207/15A279
LG227/15
LG571/03A7
LG571/03A11L2
2
ajustarea veniturilor şi cheltuielilor ca urmare a analizării tranzacţiilor dintre persoane afiliate
Organe de inspectie fiscala din cadrul MFP si ANAF
LG571/03A21L4lm)
LG571/03A7pct21
Organe de inspectie fiscala din cadrul MFP si ANAF
LG571/03A11
LG227/15A11L1
HG44/04PT29
OG92/03A119
OG92/03A120
LG207/15A173
LG207/15A174
LG207/15A176
1
calcularea, declararea si achitarea impozitului pe profit aferent trimestrului
Organe de inspectie fiscala din cadrul MFP si ANAF
LG207/15
LG207/15A93
LG207/15A95
LG207/15A113
LG227/15
LG571/03
LG571/03A19L1
LG571/03A21L4lf)
LG571/03A21L4lm)
LG571/03A11L1
LG571/03A145
LG571/03A146L1la)
HG44/04PT12
HG44/04PT44
HG44/04PT48
1
calcularea, declararea si achitarea impozitului pe profit aferent trimestrului IV
Organe de inspectie fiscala din cadrul MFP si ANAF
LG571/03A19L1
LG571/03A21L4la)
LG571/03A145L2la)
OG92R/03A119L1
OG92R/03A120L1
OG92R/03A120^1
LG19/00
OU150/02
6
cheltuieli cu prestari de servicii pentru care nu rezulta daca au fost efectiv prestate
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
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
Organe de inspectie fiscala din cadrul MFP si ANAF
LG571/03A11L1
LG571/03A21L4lf)
LG571/03A21L4lm)
LG571/03A145L2la)
LG571/03A146L1la)
Organe de inspectie fiscala din cadrul MFP si ANAF
LG571/03A11L1
LG571/03A19L1
LG571/03A22L5^1
LG571/03A134^1L1
LG571/03A134^2L1
LG571/03A145L1
LG571/03A145L2la)
Organe de inspectie fiscala din cadrul MFP si ANAF
LG571/03A19L1
LG571/03A21L1
LG571/03A21L4lf)
LG571/03A21L4lm)
LG571/03A141
LG571/03A152L1
LG571/03A153
LG571/03A155L19la)-ld)
LG571/03A155L19lf
Organe de inspectie fiscala din cadrul MFP si ANAF
LG571/03A19L1
LG571/03A21L4lm)
HG44/04A48
LG207/15A269L1lc)
LG207/15A280L1
10
cheltuieli inregistrate in baza unor documente ce nu indeplinesc calitatea de document justificativ potrivit Legii contabilitatii
Organe de inspectie fiscala din cadrul MFP si ANAF
LG571/03
LG571/03A48
OG92R/03A216L1
OG92R/03A216L2
Organe de inspectie fiscala din cadrul MFP si ANAF
LG82/91A2L1
LG82/91A6L1
LG571/03A11L1
LG571/03A19L1
LG571/03A21L1
LG571/03A21L4
LG571/03A21L4lf)
OG92R/03A94L3
LG571/03A134
LG571/03A145L1
LG571/03A146L1la)
LG571/03A55L1
LG571/03A55L3lb)
OG92R/03A120^1
OG92R/03A119
OG92R/03A120
Organe de inspectie fiscala din cadrul MFP si ANAF
LG571/03A11L1
LG571/03A21L4lf)
LG571/03A21L4lm)
LG571/03A145L2la)
LG571/03A146L1la)
Organe de inspectie fiscala din cadrul MFP si ANAF
OG92R/03A205L1L2
LG571/03A11
LG571/03A11L1^1
LG571/03A21L4lf)
LG571/03A19L1
LG571/03A146L1la)
LG571/03A145L2la)
Organe de inspectie fiscala din cadrul MFP si ANAF
LG571/03A21L1
LG571/03A21L4lf)
LG571/03A145L2la)
LG571/03A146L1la)
LG571/03A24L1
LG571/03A24L2
OG92R/03A119L1
OG92R/03A120L7
OG92R/03A120^1
Organe de inspectie fiscala din cadrul MFP si ANAF
LG571/03A11L1
LG571/03A21L4lf)
LG571/03A21L4lm)
LG571/03A145L2la)
LG571/03A146L1la)
OG92R/03A206L1lc)
Organe de inspectie fiscala din cadrul MFP si ANAF
OG92R/03214
LG571/03A11L1^1
LG571/03A21L4lf)
LG571/03A146L1la)
LG82/91A6
HG44/04PT46
Organe de inspectie fiscala din cadrul MFP si ANAF
LG571/03A19L1
LG571/03A21L1
LG571/03A21L4lf)
LG571/03A21L4lm)
LG571/03A141
LG571/03A152L1
LG571/03A153
LG571/03A155L19la)-ld)
LG571/03A155L19lf
Organe de inspectie fiscala din cadrul MFP si ANAF
LG571/03A11L1
LG571/03A21L4lf)
LG571/03A128L5
LG571/03A145L12
Organe de inspectie fiscala din cadrul MFP si ANAF
LG571/03A19
LG571/03A21
LG571/03A21L4lf)
LG571/03A28L1
LG571/03A138L1la)
LG571/03A148
HG44/04PT12
HG44/04PT53.5
HG44/04PT20
2
cheltuieli nedeductibile stabilite de organele de inspecţie fiscală în condiţiile societatea prin contestaţie, nu aduce niciun argument în susţinerea acestor sume