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

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

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

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

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

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

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

cheltuieli nedeductibile stabilite de organele de inspecţie fiscală în condiţiile societatea prin contestaţie, nu aduce niciun argument în susţinerea acestor sume

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

LG571/03A19
LG571/03A21L1
LG571/03A21L4lf)
LG571/03A34
LG571/03A35
LG571/03A141L2le)
LG571/03A145
LG571/03A146
OG92R/03A82
OG92R/03A84

cu privire la deductibilitatea cheltuielilor în condiţiile în care societatea nu a prezentat documente din care să rezulte că achiziţiile au fost efectuate în scopul realizării activităţii economice

Organe de inspectie fiscala din cadrul MFP si ANAF

LG207/15A6
LG207/15A118L3
LG207/15A269L1ld)
LG227/15A299L1
HG1/16PT69L1
HG1/16PT69L2

daca cheltuielile cu achizitie bunuri sunt deductibile in conditiile in care organele nu au analizat natura cheltuielilor in functie de activitatea desfasurata de societate

Organe de inspectie fiscala din cadrul MFP si ANAF

LG571/03
LG571/03A48
OG92R/03A216L1
OG92R/03A216L2

daca cheltuielile sunt deductibile la calculul impozitului pe profit in conditiile in care sunt aferente realizari de venituri