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