Materia Organul Constatator Acte Normative 1 contributii aferente veniturilor din salarii realizate de angajati in baza unor contracte de comision - contracte civile - incheiate intre acestia si societatea la care sunt angajati cu contract individual de munca 12 contributii calculate pentru sume platite angajatilor in strainatate cu titlu de diurna sau/si indemnizatii de detasare care se incadreaza in categoria veniturilor din salarii in conditiile in care criteriul in baza caruia au fost acordate il reprezinta productivitatea muncii 12 C.A.S.S. din cedarea folosinţei din chirii 1 daca societatea datoreaza impozit pe veniturile din salarii şi contributii sociale aferente sumelor platite salariatilor trimisi sa isi desfasoare activitatea in Germania, sub denumirea de indemnizatii de delagare/detasare in conditiile in care sumele au fost achitate salariaţilor pentru munca prestata in funcţie de timpul de munca. 52 mod de calcul 2 natura contractului de angajare 99 Datorie vamala 24 Impozit pe dividende 298 Impozit pe profit 185 Impozit pe venit 2 Impozit pe venitul nerezidentilor (conventii de evitare a dublei impuneri) 938 Procedura 1 amenzi, competenta de solutionare 4 anularea în mod corespunzător a deciziei de impunere contestată 4 aplicarea eronata a actelor normative in vigoare 18 autoritate de lucru judecat 1 cerea de anulare a actului administrativ fiscal pe motivul nerespectarii procedurii de desfasurare a controlului fiscal 4 conditii de nulitate ale actului administrativ fiscal 17 constatarea necompetentei materiale privind solutionarea contestatiei formulata 3 constatarea nulitatii actului administrativ contestat 25 constatari incomplete care necesita reverificare Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A147^2L1la) HG44/04PT49 OPANAF2137/11PT11.1 OG92R/03A213L4 OG92R/03A216L3 OG92R/03A216L3^1 Organe de inspectie fiscala din cadrul MFP si ANAF OG92/03A7 OG92/03A24 OG92/03A33 OG92/03A116 OG92/03A117 Organe de inspectie fiscala din cadrul MFP si ANAF OG92R/03A119 OG92R/03A120 OG92R/03A120^1 OG92R/03A216L3 OG92R/03A216L3^1 OPANAF450/13PCT11.6 Organe de inspectie fiscala din cadrul MFP si ANAF OG92R/03A21L1 OG92R/03A21L2 OG92R/03A23L1 OG92R/03A23L2 OG92R/03A41 OG92R/03A45 OG92R/03A85 OG92R/03A216L3 OPANAF450/13PCT11.6 Organe de inspectie fiscala din cadrul MFP si ANAF OG92R/03A119 OG92R/03A120 OG92R/03A120^1 OG92R/03A216L3 OG92R/03A216L3^1 OPANAF450/13PCT11.6 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A48 OG92R/03A216L3^1 OG92R/03A216L3 OPANAF450/13PCT11.6 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A145L2la) LG571/03A146L1la) LG571/03A155L5 HG44/04PT46L1 OG92/03A94 OG92/03A105 OG92/03A109 HG1050/04PT102.1 OPANAF1181/07CAP5L1 OPANAF450/13PCT11.6 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A7pct12 LG571/03A64L1 OG92R/03A216L3 OG92R/03A216L3^1 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A53 LG571/03A82 LG571/03A85L1 LG571/03A86 LG571/03A111L1 OG92R/03A44 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A134 LG571/03A134^1 LG571/03A134^2 LG571/03A145 LG571/03A146 LG571/03A147^1 LG571/03A153 HG44/04PT45 OG92R/03A6 OG92R/03A105 OG92R/03A109 OG92R/03A216L3 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A55L1 LG571/03A55L2lk) LG571/03A57 LG571/03A296L18 LG571/03A296^3la) HG44/04PT44 HG44/04PT68 HG44/04PT67 HG518/95 OG92R/03A6 OG92R/03A7 OG92R/03A64 OG92R/03A65 OG92R/03A94 OG92R/03A105 OG92R/03A109 OG92R/03A209L1 OG92R/03A209L2 OG92R/03A216L3 OG92R/03A216L3^1 LG53/03A42 LG53/03 LG82R/91A4 LG82R/91A6 Organe de inspectie fiscala din cadrul MFP si ANAF OG92R/03A6 OG92R/03A7 OG92R/03A64 OG92R/03A65 OG92R/03A85L1 OG92R/03A93 OG92R/03A94 OG92R/03A105 OG92R/03A109 OG92R/03A205L2 OG92R/03A209L1 OG92R/03A209L2 OG92R/03A209L3 OG92R/03A213L5 OG92R/03A216L3 OG92R/03A216L3^1 OPANAF2906/14PT11.7 Organe de inspectie fiscala din cadrul MFP si ANAF OG92R/03A6 OG92R/03A7 OG92R/03A64 OG92R/03A65 OG92R/03A85L1 OG92R/03A93 OG92R/03A94 OG92R/03A105 OG92R/03A109 OG92R/03A205 OG92R/03A209L3 OG92R/03A209L2 OG92R/03A209L1 OG92R/03A213L5 OG92R/03A216L3 OG92R/03A216L3^1 OPANAF2906/14PT11.7 Alte organe LG207/15A279L3 LG207/15A279L4 OPANAF3741/15PT11.4 OPANAF3741/15PT11.5 Organe de inspectie fiscala din cadrul MFP si ANAF LG207/15A268L1 LG207/15A268L2 LG207/15A269 LG207/15A277 LG207/15A279L5 LG207/15A279L3 OG92R/03A43 OG92R/03A46 OG92R/03A48 OG92R/03A86 OG92R/03A109L1 OG92R/03A109L2 OPANAF3741/15PT10.2 OPANAF3741/15PT11.1 OPANAF3741/15PT11.4 OPANAF3741/15PT11.5 Organe de inspectie fiscala din cadrul A.N.V REG CEE 2913/92A78 REG CEE 2913/92A201 REG CEE 2913/92A221 REG CEE 2913/92A217 LG86/06A100L1 LG207/15A279L3 LG207/15A279L4 OPANAF3741/15PT11.4 OPANAF3741/15PT11.5 Alte organe LG207/15A279L3 LG207/15A279L4 LG207/15A280 Organe de inspectie fiscala din cadrul MFP si ANAF LG207/15A7 LG207/15A6 LG207/15A72L1 LG207/15A113 LG207/15A279L3 LG207/15A279 Organe de inspectie fiscala din cadrul MFP si ANAF LG207/15A277 LG207/15A279L5 LG207/15A73L1 LG207/15A7L3 LG207/15A279L3 Organe de inspectie fiscala din cadrul MFP si ANAF LG207/15A279L3 LG207/15A269L1lc) LG207/15A269L1ld) Organe de inspectie fiscala din cadrul MFP si ANAF OG92/03A216L3 OG92/03A216L3^1 Organe de inspectie fiscala din cadrul MFP si ANAF LG207/15A279L3 LG207/15A279L4 LG207/15A279L1 LG207/15A279L2 Alte organe LG207/15A279 Alte organe LG207/15A276L1