| | Materia | Organul Constatator | Acte Normative | |
1 |
|
| competenta de stabilire |
| |
1 |
|
| stabilite prin acte constatatoare, prescriptia dreptului de a calcula aceste accesorii |
| |
9 |
|
| Accize |
| |
27 |
|
| |
2 |
|
| Colectarea creantelor bugetare |
| |
9 |
|
| |
50 |
|
| Datorie vamala |
| |
66 |
|
| |
53 |
|
| Impozit pe venit |
| |
3 |
|
| Impozit pe venitul nerezidentilor (conventii de evitare a dublei impuneri) |
| |
1 |
|
| Inlesniri la plata |
| |
104 |
|
| |
13 |
|
| Regimuri vamale suspensive |
| |
125 |
|
| |
2 |
|
| Zone defavorizate |
| |
949 |
| |
74 |
|
| Accesorii |
| |
3 |
|
| accesorii aferente impozitului pe profit si TVA stabilite prin decizie de impunere ce a fost desfiintata prin decizia de solutionare a contestatie |
| |
1 |
|
| accesorii aferente obligatiilor fiscale declarate prin declaratii de impozite si taxe si achitate la termen scadent |
| |
4 |
|
| |
2 |
|
| accesorii aferente unor debite achitate in termen |
| |
13 |
|
| accesorii aferente unor debite neachitate in termen |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | CPCA101
CPCA102
OG92/03A117
OG92/03A119
OG92/03A120 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | OG92R/03A17
OG92R/03A21
OG92R/03A25
LG287/09fara articol
LG207/15A269
LG207/15A279 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | CPCA101
OG92/03A119
OG92/03A120
OPANAF3741/15PT12.1
OPANAF3741/15PT11.1la | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG207/15A173L1
LG207/15A174L1
LG207/15A176
LG207/15A277L1lb)
LG207/15A279L1 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG207/15A98lc)
LG207/15A173L1
LG207/15A174L1
LG207/15A176L1
LG207/15A279L1
OPANAF3741/15PT11.1la | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG207/15A268L2
LG207/15A280
OPANAF3741/15PT12.1
LG207/15A269L1lc)
LG207/15A269L1ld)
LG207/15A276
LG207/15A73L1
LG134/10A249
LG134/10A250
OPANAF3741/15PT11.1lb
OG92R/03A94L1
OG92R/03A113L1
OG92R/03A98
OG92R/03A173
OG92R/03A174
OG92R/03A176
OPANAF3741/15PT11.1la | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A11
LG571/03A134L1
LG571/03A134^1L1
LG571/03A134^1L7
LG571/03A134^2L1
LG571/03A173
LG571/03A174
LG571/03A175 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG207/15A98lc)
LG207/15A73L1
LG207/15A279L3
LG207/15A279L4
OPANAF3741/15PT11.4 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG207/15A98lc)
LG207/15A173L1
LG207/15A174L1
LG207/15A165
LG207/15A46
LG207/15A279L3
LG207/15A279L4 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | OG92/03A119
OG92/03A120
LG207/15A173
LG207/15A174
LG207/15A352 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG207/15A268L1
LG207/15A270L1
OPANAF3741/15PT9.4
LG571/03A11L2
LG571/03A19L1
LG571/03A19L5
HG44/04A22
HG44/04PT22-24
HG44/04PT28
HG44/04PT29
HG44/04PT31
OG92/03A119
OG92/03A120
OG92/03A120^1L1
LG207/15A173L1
LG207/15A174L1
LG207/15A174L5 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG207/15A18
LG207/15A269
OPANAF3741/15PT2.1
OPANAF3741/15PT2.3
OPANAF3741/15PT9.4
OPANAF3741/15PT12.1
LG207/15A173
LG207/15A174
LG207/15A176 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG227/15A298
LG227/15A297L4la)
HG1/16PT68
LG82R/91A6
LG207/15A73L1
LG207/15A7
LG207/15A55
LG207/15A269L1lc)
LG207/15A269L1ld)
LG207/15A279 | |
2 |
|
| accesorii aferente unor debite pentru care s-a solicitat compensarea |
| |
1 |
|
| accesorii calculate aferente unor obligatii fiscale care nu au fost stinse corect prin fisa de platitor |
| |
1 |
|
| accesorii calculate asupra unor debire a caror executare a fost suspendata de instanta |
| |
1 |
|
| accesorii calculate asupra unor obligatii cuprinse intr-un act administrativ fiscal desfiintat |
| |
1 |
|
| accesorii calculate eronat în condiţiile în care obligaţiile fiscale s+au stins prin compensare din TVA de rambursat |
| |
2 |
|
| accesorii calculate in conditiile desfiintarii titlului de creanta |
| |
4 |
|
| accesorii calculate pentru debite principale stabilite prin decizii de impunere necomunicate |
| |
1 |
|
| accesorii datorate pentru debite neachitate la scadenta |
| |
1 |
|
| accesorii in conditiile in care nu s-au avut in vedere notele de compensare |
| |
2 |
|
| accesorii pentru debite neachitate la termen |
| |