| | Materia | Organul Constatator | Acte Normative | |
9 |
|
| accesorii aferente TVA |
| |
12 |
|
| accesorii aferente unor debite achitate in termen |
| |
1 |
|
| accesorii aferente unor debite datorate in conditile in care societatea contesta data de la care au fost calculate aceste accesorii |
| |
75 |
|
| accesorii aferente unor debite neachitate in termen |
| |
1 |
|
| accesorii aferente unor debite platite in termen dar in alte conturi bugetare. |
| |
1 |
|
| accesorii calculate asupra debitelor nascute anterior deschiderii procedurii de reorganizare judiciara, efectele intrarii in vigoare a legii insolventei |
| |
1 |
|
| accesorii calculate asupra diferentei de obligatie principala declarata prin declaratia rectificativa, de la scadenta obligatiei si pana la data depunerii acestei declaratii, in conditiile in care societatea a efectuat plati la impozitul pe profit anterior depunerii declaratiei rectificative. |
| |
1 |
|
| accesorii calculate asupra unor obligatii fiscale care au fost achitate integral la termenul scadent |
| |
1 |
|
| accesorii calculate ca urmare a depunerii de declaratii rectificative |
| |
2 |
|
| accesorii calculate eronat pentru debite achitate in termen |
| |
5 |
|
| accesorii calculate in conditiile desfiintarii titlului de creanta |
| |
1 |
|
| accesorii calculate la debite suspendate |
| |
4 |
|
| accesorii calculate pentru debite neatinse prin compensare |
| |
16 |
|
| accesorii calculate pentru debite principale stabilite prin decizii de impunere necomunicate |
| |
81 |
|
| accesorii datorate pentru debite neachitate la scadenta |
| |
28 |
|
| accesorii pentru debite neachitate la termen |
| |
4 |
|
| accesorii TVA - mod de calcul |
| |
4 |
|
| accesoriile urmează soarta obligaţiilor fiscale principale. |
| |
3 |
|
| aferente obligatiilor fiscale corectate prin declaratii rectificative |
| |
1 |
|
| aferente obligatiilor fiscale declarate prin declaratiile de impozite si taxe |
| |
2 |
|
| aferente obligaţiilor fiscale corectate prin declaraţii rectificative |
| |
3 |
|
| aferente ratelor de esalonare neachitate in conditiile pierderii valabilitatii esalonarii la plata a obligatiilor fiscale |
| |
9 |
|
| aferente taxelor, impozitelor si contributiilor |
| |
2 |
|
| aferente unor debite desfiintate |
| |
17 |
|
| aferente unor debite neachitate in termen |
| |
2 |
|
| aferente unui debit nedatorat |
| |
2 |
|
| baza de calcul a accesoriilor a fost desfiintata |
| |
8 |
|
| |
33 |
|
| conform principiului "accesorium sequitur principale" |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A19L1
LG571/03A21L1
LG571/03A21L4lr)
LG571/03A21L4lf)
LG571/03A126L1
LG571/03A127L1
LG571/03A127L2
LG571/03A134^1
LG571/03A134^2
LG571/03A146
LG571/03A155L5
LG571/03A11L1^2
LG571/03A151^2L1lb)
LG31R/90
LG85/06
LG82R/91A6
OG92R/03A22
OG92R/03A206L1
OG92R/03A213L1
OG92R/03A213L4
OPANAF575/06A3 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A152L6
LG571/03A48
LG571/03A156
LG571/03A137
OG92R/03A119
OG92R/03A120
OG92R/03A120^1
OG92R/03A206L1lc)ld)
OPANAF450/13PT11.1la)
OPANAF450/13PT11.1lb) | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A145L1
LG571/03A145L2la)
LG571/03A145L3la)
HG44/04PT45L4
OG92R/03A119L1
OG92R/03A120L1
OG92R/03A120^1L1
OG92R/03A213L4 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A11L1^2
LG571/03A146L1la)
HG44/04PT20
OG92R/03A216 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG95/06A211
LG95/06A257L2lb)
LG571/03
OG92R/03A119L1
OG92R/03A120L1
OG92R/03A120^1L1 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A133L1
LG571/03A133L4la)
LG571/03A133
OG92R/03A119L1
OG92R/03A120L1
OG92R/03A120^1L1 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A127L1
LG571/03A127L2
LG571/03A128L1
LG571/03A137L1la)
LG571/03A140L1
LG571/03A140L2^1
LG571/03A141L2lf)
LG571/03A152L6
LG571/03A153L1
LG571/03A145
LG571/03A147^1L1
LG571/03A147^1L2 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A22L5
LG571/03A22L5^1
LG571/03A21L1
LG571/03A21L4lp)
LG571/03A19L1
LG32/94A1L1
LG32/94A1L2
LG32/94A5
OG92R/03A206L1lc)ld)
OG92R/03A213L1 | |
| | | Alte organe | OG92R/03A119
OG92R/03A120
OPANAF 2906/14PT11.1la) | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A11L2
HG44/04PT48
HG44/04PT49
OPANAF222/08A2L1
OPANAF222/08A3L1
OPANAF222/08A3L2 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A126L1la)
LG571/03A126L1lb)
LG571/03A126L1lc)
LG571/03A126L1ld)
LG571/03A141L2lf)
LG571/03A137L1la)
HG44/04PT37L6
OG92R/03A65
OG92R/03A119
OG92R/03A120
OG92R/03A120^1
OG92R/03A213L1
OG92R/03A216L1 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | OG92R/03A6
OG92R/03A7L2
OG92R/03
OG92R/03A94L1
OG92R/03A94L2
OG92R/03A94L3
OG92R/03A107
OG92R/03A107L4
OG92R/03A109L1
OG92R/03A109L2
OG92R/03A119
OG92R/03A120
OG92R/03A120^1
OG92R/03A216L1
LG571/03A19L1
LG571/03A21L1
LG571/03A21L2le)
LG571/03A21L2li)
LG571/03A21L3la)
LG571/03A21L4le)
LG571/03A128L8lf)
LG571/03A145L2la)
LG571/03A146L1la)
HG44/04PT6L15
HG44/04PT43L1 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | OG92R/03A6
OG92R/03A7L2
OG92R/03A9L1
OG92R/03A64
OG92R/03A65
OG92R/03A94L1
OG92R/03A94L2
OG92R/03A94L3
OG92R/03A107
OG92R/03A107L4
OG92R/03A109L1
OG92R/03A109L2
OG92R/03A119
OG92R/03A120
OG92R/03A120^1
OG92R/03A78^1
OG92R/03A206L1lc)ld)
OG92R/03A213L1
OG92R/03A216L1
OPANAF575/06A3
HG44/04PT12
HG44/04PT44
HG44/04PT45L12
LG82R/91A6 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A145L1
LG571/03A145L2la)
LG571/03A146L1la)
LG571/03A134^2L1
LG571/03A134^2L2la)
LG571/03A134^2L2lb)
LG571/03A11L1
LG571/03A296^18L5^1
LG571/03A296^18L9
OG92R/03A6
OG92R/03A7L2
OG92R/03A14L2
OG92R/03A64
OG92R/03A65
OG92R/03A94L1
OG92R/03A213L1
OG92R/03A216L1
OG92R/03A119
OG92R/03A120
OG92R/03A120^1 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A126L1la)
LG571/03A126L1lb)
LG571/03A126L1lc)
LG571/03A126L1ld)
LG571/03A137L1la)
LG571/03A137L3lb)
LG571/03A145L1la)
LG571/03A146L1la)
OG92R/03A64
OG92R/03A65
OG92R/03A94
OG92R/03A109
OG92R/03A119
OG92R/03A120 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A19
LG571/03A21L4lf)
LG571/03A155 | |