|  | Materia | Organul Constatator | Acte Normative | |
|---|
| 1 |
|
 | deductibilitatea cheltuielilor de transport si cazare in tara si strainatate |
| |
| | | 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 | |
| 1 |
|
| deductibilitatea cheltuielilor estimate in conditiile in care nu rezulta situatia ce a condus la efectuarea estimarii |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A11
LG571/03A21L1
LG571/03A21L4
LG571/03A126
LG571/03A128
LG571/03A134
LG571/03A145
LG571/03A146
LG571/03A147^1
LG571/03A153 | |
| 2 |
|
| deductibilitatea cheltuielilor fără documente justificative |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A21 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | OG92/03 | |
| 1 |
|
| deductibilitatea cheltuielilor înscrise în facturi fiscale înregistrate de două ori în evidenţa contabilă precum şi asupra deductibilităţii cheltuielilor înregistrate în jurnale de cumpărări fără documente justificative |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG15/94A3
LG82R/91A6
LG134/10A249
LG134/10A250
LG207/15A72L1
LG207/15A73L1
LG207/15A113L1
LG207/15A113L2
LG207/15A269L1lc)
LG207/15A269L1ld)
LG207/15A347
LG227/15A11L1
LG227/15A270L1
LG227/15A271L4lb)
LG227/15A297L4la)
LG227/15A299L1
LG227/15A304L1
LG227/15A307L1
LG227/15A316L1
LG227/15A323L2
LG571R/03A19
LG571R/03A145
OPANAF3741/15PT11.1lb | |
| 2 |
|
| deductibilitatea cheltuielilor la calculul profitului impozabil şi a dreptului de deducere a TVA, pe baza facturilor emise de furnizori, în condiţiile în care societatea a înregistrat aceste cheltuieli şi TVA aferentă fără să aibă la bază documente justificative întocmite potrivit legii |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG15/94A3
LG82R/91A6
LG134/10A249
LG134/10A250
LG207/15A72L1
LG207/15A73L1
LG207/15A113L1
LG207/15A113L2
LG207/15A269L1lc)
LG207/15A269L1ld)
LG207/15A347
LG227/15A11L1
LG227/15A270L1
LG227/15A271L4lb)
LG227/15A297L4la)
LG227/15A299L1
LG227/15A304L1
LG227/15A307L1
LG227/15A316L1
LG227/15A323L2
LG571R/03A19
LG571R/03A145
OPANAF3741/15PT11.1lb | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG134/10A249
LG134/10A250
LG207/15A72L1
LG207/15A73L1
LG207/15A93
LG207/15A124L2
LG207/15A268L1
LG207/15A269L1
LG227/15A297
LG227/15A297L4la)
LG571R/03A19
HG44/04PT48
OPANAF3741/15PT2.5
OPANAF3741/15PT11.1
OPANAF3741/15PT11.1lb | |
| 1 |
|
| deductibilitatea cheltuielilor reprezentând “marfuri degradate”în condiţiile în care societatea susţine că aceste cheltuieli sunt aferente unor produse perisabile care nu au fost asigurate, darn u probează cu documente justificativ |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A11
LG571/03A21L1
LG571/03A21L4
LG571/03A126
LG571/03A128
LG571/03A134
LG571/03A145
LG571/03A146
LG571/03A147^1
LG571/03A153 | |
| 1 |
|
| deductibilitatea fiscala a cheltuielilor aferente achizitii care nu sunt facute in scopul desfasurarii proprriei activitati |
| |
| | | 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 | |
| 2 |
|
| deductibilitatea fiscala a cheltuielilor ce nu au corespondent in venituri |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A11
LG571/03A19
LG571/03A21
LG571/03A145
LG571/03A146
LG571/03A155
OG92R/03A119
OG92R/03A120
OG92R/03A121
OG92R/03A216 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A21L1
LG571/03A19L1
LG571/03A145L2la) | |
| 1 |
|
| deductibilitatea fiscala a cheltuielilor cu achizitii de marfuri pentru care nu exista documente justificative |
| |
| | | 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 | |
| 1 |
|
| deductibilitatea fiscala a cheltuielilor cu amortizarea brevetelor, licentelor si cu valoarea ramasa neamortizata a mijloacelor fixe |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571R/03 | |
| 1 |
|
| deductibilitatea fiscala a cheltuielilor cu carburanti |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG207/15A279L1
LG207/15A279L3
LG207/15A279L4 | |
| 2 |
|
| deductibilitatea fiscala a cheltuielilor cu comisioane, servicii de consultanta, management si alte prestari servicii |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A128
LG571/03A129
LG571/03A139
LG571/03A143
LG571/03A145
LG571/03A146
LG571/03A149
HG44/04PT46
HG44/04PT58
OG92R/03A85
OG92R/03A205
LG571/03A21
LG571/03A19
LG571/03A155
HG44/04PT13
HG44/04PT48
HG44/04PT44
LG82R/91A6
HG518/95A17
LG19/00A23
LG19/00A24
LG346/02
LG76/02A26
OPANAF519/05
OG92R/03A65
OG92R/03A216 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A21L4lf)
LG571/03A21L4lm)
LG571/03A126L1
LG571/03A145L2
LG571/03A146L1la)
HG44/04PT2.2
HG44/04PT46L1
HG44/04PT48
OG92/03A65 | |
| 1 |
|
| deductibilitatea fiscala a cheltuielilor cu contributiile sociale |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A145
LG571/03A146
LG571/03A153L1
LG571/03A155
LG448/06A78L3
OG92R/03A21
OG92R/03A22
OG92R/03A81L1
OG92R/03A206L1lc)ld)
OG92R/03A213L5
OG92R/03A214L3
OG92R/03A216L1
OPANAF2906/14PT 2.5
OPANAF2906/14PT11.1lb) | |
| 1 |
|
| deductibilitatea fiscala a cheltuielilor cu indemnizatia de deplasare, transport, cazare, etc. |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A19
LG571/03A21
LG571/03A125^1
LG571/03A134
LG571/03A134^1
LG571/03A138
LG571/03A145
LG571/03A145L1
LG571/03A146
LG571/03A148
LG571/03A155
LG571/03A159
HG44/04PT12
HG44/04PT13
HG44/04PT20
HG44/04PT22
HG44/04PT27
HG44/04PT44
HG44/04PT48
HG44/04PT53L12
HG44/04PT69
LG207/15A7
LG207/15A72L1
LG207/15A72L2
LG207/15A268
LG207/15A269
LG207/15A272
LG207/15A279
OPANAF3741/15PT11.1lb
OPANAF3741/15PT11.1 | |
| 1 |
|
| deductibilitatea fiscala a cheltuielilor cu investitii efectuate la imobile |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A19
LG571/03A134
LG571/03A137
LG571/03A156
OG92R/03A65
OG92R/03A105
OG92R/03A109
OMFP519/05PT12.7 | |
| 1 |
|
| deductibilitatea fiscala a cheltuielilor cu marfurile inscrise in facturi care nu indeplinesc conditia de document justificativ |
| |
| | | 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 | |
| 1 |
|
| deductibilitatea fiscala a cheltuielilor cu prestarile de servicii facturate de un contribuabil inactiv |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A11
LG571/03A19
LG571/03A21
LG571/03A145
LG571/03A146
LG571/03A155
OG92R/03A119
OG92R/03A120
OG92R/03A121
OG92R/03A216 | |
| 1 |
|
| deductibilitatea fiscala a cheltuielilor cu provizioanele aferente clientilor neincasati |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A19L1
LG571/03A22L1lc)
LG571/03A134L1
LG571/03A134^1
LG571/03A134^2
LG82R/91A6
LG82R/91
HG44/04PT12
HG44/04PT13
OG92R/03A81L1
OG92R/03A82
OG92R/03A85L1
OG92R/03A84
OG92R/03A86
OG92R/03A209L1
OG92R/03A209L2
OG92R/03A213L1
OG92R/03A119
OG92R/03A120
OG92R/03A120^1 | |
| 1 |
|
| deductibilitatea fiscala a cheltuielilor cu servicii de consultanta pentru care nu se face dovada prestarii efective a serviciilor |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A19
LG571/03A21L1
LG571/03A21L4lf)
LG571/03A21L4lm)
LG571/03A55L4
LG571/03A55L1
LG571/03A55L2lk)
LG571/03A57L1
LG571/03A57L2
LG571/03A58
LG571/03A115L1la)
LG571/03A116L2
LG571/03A116L4la)
LG571/03A118L2
LG571/03A146L1la)
HG44/04PT13L1
HG44/04PT13L2
HG44/04PT44
HG44/04PT46
HG44/04PT48
HG44/04PT67
HG44/04PT68
HG44/04PT106
OG92R/03A7L2
OG92R/03A14L2
OG92R/03A19L4
OG92R/03A22
OG92R/03A82
OG92R/03A81L1
OG92R/03A94L2
OG92R/03A206L1lc)ld)
OG92R/03A213L1
OG92R/03A216
OG92R/03A216L1
LG53/03
LG82R/91A6
HG518/95
OPANAF 2906/14PT 2.5
OPANAF 2906/14PT11.1lb) | |
| 1 |
|
| deductibilitatea fiscala a cheltuielilor cu servicii de reparatii in conditiile in care acestea reprezinta modernizari ce majoreaza valoarea imobilizarii |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | OG92/03A65
OG92/03A85
OG92/03A86
OG92/03A91
OG92/03A102
OG92/03A104
OG92/03A107
LG571/03A19
LG571/03A21
LG571/03A23
LG571/03A24
LG571/03A145
LG571/03A146
LG571/03A149
HG44/04PT70L2 | |
| 1 |
|
 | deductibilitatea fiscala a cheltuielilor cu serviciile de asistenţă, marketing şi management dintre persoane afiliate |
| |