|  | Materia | Organul Constatator | Acte Normative | |
|---|
| 1 |
|
 | deductibilitatea cheltuielilor cu lipsuri în gestiune neimputabile |
| |
| | | 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 | |
| 1 |
|
| deductibilitatea cheltuielilor cu modernizările care majorează valoarea imobilizării |
| |
| | | 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 | |
| 1 |
|
| deductibilitatea cheltuielilor cu serviciile de transport fără documente justificative |
| |
| | | 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 | |
| 4 |
|
| deductibilitatea cheltuielilor fără documente justificative |
| |
| | | 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 | LG571/03A21L1
LG571/03A21L4
LG571/03A145L12
LG571/03A146L1la)
LG571/03A128L4ld)
LG571/03A137 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A11L1
LG571/03A19L1
LG571/03A21L3lb)
LG571/03A23
LG571/03A21L1
LG571/03A21L4lm)
LG571/03A134^2
LG571/03A138
LG82/91A6L1
HG44/04PT48 | |
| | | 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 | |
| 1 |
|
| deductibilitatea cheltuielilor în condiţiile în care din documentele prezentate la inspecţia fiscală, nu rezultă necesitatea efectuării acestora în scopul realizării de venituri impozabile |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A19L1
LG571/03A21L1
LG571/03A21L4la)
LG571/03A11L1
LG571/03A24
LG571/03A145L2la)
LG571/03A146L1la) | |
| 5 |
|
| deductibilitatea cheltuielilor ăn condiţiile în care furnizorul are un “comportament neadecvat |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A21L4lf)
LG571/03A145L2la)
OG92R/03A6
OG92R/03A105L1
LG571/03A11L1
LG82/91A6
OG92R/03A119L1
OG92R/03A120L1
OG92R/03A120^1 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A19L1
LG571/03A137L1la)
LG571/03A11L1
LG571/03A21L4lf)
LG571/03A146L1la)
OG92/03A6
OG92/03A119
OG92/03A120
OMFP2222/06A10L1 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A21L4lf)
LG571/03A145L12
LG571/03A146L1la)
LG571/03A11L1
OG92/03A6
OG92/03A105
LG82/91A6 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A21L4
LG571/03A145L2la)
LG571/03A146L1la)
OG92/03A6
OG92/03A105
LG571/03A11L1
LG82/91A6 | |
| | | 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 |
|
| deductibilitatea fiscala a cheltuielilor cu serviciile |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A11L1
LG571/03A19L1
LG571/03A21L3lb)
LG571/03A23
LG571/03A21L1
LG571/03A21L4lm)
LG571/03A134^2
LG571/03A138
LG82/91A6L1
HG44/04PT48 | |
| 1 |
|
| deductibilitatea fiscala a cheltuielilor aferente unei investitii in curs de realizare |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A19L1
LG571/03A21L1
LG571/03A21L4la)
LG571/03A11L1
LG571/03A24
LG571/03A145L2la)
LG571/03A146L1la) | |
| 3 |
|
| deductibilitatea fiscala a cheltuielilor cu amortizarea |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A21L1
LG571/03A24
LG571/03A19
LG571/03A145
LG571/03 | |
| | | 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 | 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 | |
| 1 |
|
| deductibilitatea fiscala a cheltuielilor cu carburanti |
| |
| | | 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 | |
| 3 |
|
| deductibilitatea fiscala a cheltuielilor cu comisioane, servicii de consultanta, management si alte prestari servicii |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG82/91A6
LG571/03A11L1
LG571/03A19L1
LG571/03A21L3li)
LG571/03A24L1
LG571/03A134L1
LG571/03A134L2
LG571/03A134^1L1
LG571/03A134^2L1
LG571/03A134^2L2la)
LG571/03A145L1
LG571/03A145L2
HG44/04PT16
OG92R/03A119
OG92R/03A120
OG92R/03A120^1 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A21L1
LG571/03A24
LG571/03A19
LG571/03A145
LG571/03 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A21L4lf)
LG571/03A21L4lm)
HG44/04PT44
HG44/04PT48
LG571/03A145 | |
| 1 |
|
| deductibilitatea fiscala a cheltuielilor cu diferentele nefavorabile de curs valutar |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A11L1
LG571/03A19L1
LG571/03A21L3lb)
LG571/03A23
LG571/03A21L1
LG571/03A21L4lm)
LG571/03A134^2
LG571/03A138
LG82/91A6L1
HG44/04PT48 | |
| 1 |
|
| deductibilitatea fiscala a cheltuielilor cu discount-urile |
| |
| | | 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 | |
| 1 |
|
| deductibilitatea fiscala a cheltuielilor cu indemnizatia de deplasare a salariatilor in conditiile in care societatea nu a justificat ca aceste cheltuieli au fost efectuate in scopul realizarii de venituri |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A21L1
LG571/03A21L4
LG571/03A24L1
LG571/03A23L3
LG571/03A145L1
LG571/03A145L2la)
LG571/03A134L1
LG571/03A134L3
LG571/03A134^2
LG571/03A155L1
LG571/03A145^1 | |
| 1 |
|
| deductibilitatea fiscala a cheltuielilor cu marfurile inscrise in facturi care nu indeplinesc calitatea de document justificativ |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG207/15A269L1lc)
LG207/15A269L2
LG571/03A11L1
LG571/03A21L4lf)
LG571/03A146L1la) | |
| 1 |
|
| deductibilitatea fiscala a cheltuielilor cu obiecte de inventar achizitionate |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A11L1
LG571/03A19L1
LG571/03A21L1
LG571/03A21L4lf)
OG92R/03A119L1
OG92R/03A120L1
OG92R/03A120^1
LG287/09fara articol | |
| 1 |
|
| deductibilitatea fiscala a cheltuielilor cu prestarile de servicii |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A21L4lf)
LG571/03A21L4lm)
LG571/03A145L2la)
LG571/03A146L1la)
LG571/03A11L1
LG82/91A6
HG44/04PT48
OG92R/03A119L1
OG92R/03A120L1
OG92R/03A120^1 | |