Materia Organul Constatator Acte Normative 2 impozitarea veniturilor nefacturate 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 LG571/03A11 LG571/03A19L1 LG571/03A21L1 LG571/03A21L4lm) LG571/03A128 LG571/03A134 LG571/03A134^1 LG571/03A134^2 LG571/03A137 LG571/03A140 LG571/03A145L2la) LG571/03A146L1la) LG571/03A176 LG571/03A206^21 OPANAF3389/11 OG92/03A91 1 impozitarea veniturilor pentru care nu s-a intocmit factura fiscala Organe de inspectie fiscala din cadrul MFP si ANAF LG134/10A249 LG134/10A250 LG207/15A6 LG207/15A269 LG207/15A276 OPANAF3741/15PT2.5 1 impozitarea veniturilor rezultate din ajustarea preţului de piaţă practicat în tranzacţiile dintre persoane juridice afiliate Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A7PT21 LG571/03A11 LG571/03A19L5 1 incadrarea unor cheltuieli in categoria de reparatii sau investitii amortizabile Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A21L1 LG571/03A24 LG571/03A19 LG571/03A145 LG571/03 1 legalitatea operatiunii de diminuare a impozitului pe profit cu veniturile inscrise intr-o factura de stornare in conditiile in care societatea nu justifica operatiunea de stornare 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 2 modul de calcul al impozitului 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 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A7pct12 LG571/03A67L1 LG571/03A19 1 obligatia platii impozitului pe profit aferent veniturilor inscrise in facturi fiscale dar neinregistrate in evidenta contabila si nedeclarate 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 platitori de impozit pe profit ca urmare a neindeplinirii conditiilor pentru a fi microintreprindere Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A137 LG571/03A140 LG571/03A152L1 LG571/03A152L6 LG571/03A153 5 preturi de transfer 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 LG571/03A11L2 LG571/03A7pct21lc) LG571/03A19L5 HG44/04PT29 HG44/04PT24 OG92R/03A119L1 OG92R/03A120L1 OG92R/03A120^1 Organe de inspectie fiscala din cadrul MFP si ANAF LG207/15 LG207/15A126L2 LG207/15A130 LG207/15A49 LG207/15A46 LG571/03A11L2 LG571/03A19L1 LG571/03A19L5 OG92/03A91 HG44/04PT22-26 HG44/04PT28 HG44/04PT29 HG44/04PT32 HG44/04PT33 Organe de inspectie fiscala din cadrul MFP si ANAF HG44/04PT29 HG44/04PT32 HG44/04PT33 LG207/15 OG92/03A91 LG227/15 LG571/03A7PT21 LG571/03A11L2 LG571/03A19L5 Organe de inspectie fiscala din cadrul MFP si ANAF LG207/15A6 LG207/15A113 LG207/15A118L3 LG207/15A279 LG227/15 LG571/03A7 LG571/03A11L2 4 profitul impozabil se calculeazã ca diferentã între veniturile realizate din orice sursã si cheltuielile efectuate pentru realizarea acestora, dintr-un an fiscal, din care se scad veniturile neimpozabile si se adaugã cheltuielile nedeductibile Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A16 LG571/03A19L1 OG92/03A119 OG92/03A120 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A19L1 LG571/03A21L1 LG571/03A21L4la) LG571/03A11L1 LG571/03A24 LG571/03A145L2la) LG571/03A146L1la) Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A16 LG571/03A19L1 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 2 stabilirea valorii de piata a tranzactiilor efectuate intre persoane juridice afiliate Organe de inspectie fiscala din cadrul MFP si ANAF LG207/15 LG207/15A126L2 LG207/15A130 LG207/15A49 LG207/15A46 LG571/03A11L2 LG571/03A19L1 LG571/03A19L5 OG92/03A91 HG44/04PT22-26 HG44/04PT28 HG44/04PT29 HG44/04PT32 HG44/04PT33 Organe de inspectie fiscala din cadrul MFP si ANAF HG44/04PT29 HG44/04PT32 HG44/04PT33 LG207/15 OG92/03A91 LG227/15 LG571/03A7PT21 LG571/03A11L2 LG571/03A19L5 1 venituri din penalitaţi contractuale neevidenţiate Organe de inspectie fiscala din cadrul MFP si ANAF LG571R/03A19 7 venituri impozabile neevideniate 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 LG82R/91A6 LG571/03A11 LG571/03A21 LG571/03A21L2 LG571/03A19 LG571/03A21L1 LG571/03A24L1 LG571/03A137 LG571/03A156^2 LG571/03A158L1 OG92R/03A83 OG92R/03A94L3 OG92R/03A119 OG92R/03A120L1 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A19L1 LG571/03A126L1la) 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 LG571/03A7 LG571/03A13 LG571/03A15L2 LG571/03A15L3 LG571/03A17 LG571/03A19 LG571/03A21L1 LG571/03A78 Organe de inspectie fiscala din cadrul MFP si ANAF LG227/15A11L1 LG227/15 LG227/15A286 LG571/03 LG571/03A19L1 LG571/03A21L1 LG571/03A137L1la) LG571/03A145L12 LG571/03A146L1la) LG571/03A150 LG571/03A157L1 LG571/03A157L2 LG207/15 HG1/16PT5L1 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 venituri impozabile neevidenţiate Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A11 LG571/03A19L1 LG571/03A21L1 LG571/03A21L4lm) LG571/03A128 LG571/03A134 LG571/03A134^1 LG571/03A134^2 LG571/03A137 LG571/03A140 LG571/03A145L2la) LG571/03A146L1la) LG571/03A176 LG571/03A206^21 OPANAF3389/11 OG92/03A91 1 Venituri și TVA aferente facturi neinregistrate in evidenta contabila si nedeclarate la organul fiscal teritorial