Materia Organul Constatator Acte Normative 185 Impozit pe venit 1 aplicarea normelor de venit Organe de inspectie fiscala din cadrul MFP si ANAF LG207/15A6 LG207/15A7 LG207/15A72L1 LG207/15A72L2 LG207/15A113 LG207/15A131 LG207/15A118L3 LG207/15A268L1 LG207/15A272 LG207/15A279 LG207/15A279L3 LG207/15A279L4 LG571/03A48 LG571/03A296^22 HG44/04PT37 HG44/04PT38 HG44/04PT39 HG44/04PT40 HG44/04PT41 HG44/04PT44 OMFP1040/04 OMFP3389/11A1L1 OMFP3389/11A1L4 OPANAF3741/15PT5.3 OPANAF3741/15PT5.5 OPANAF3741/15PT11.4 OPANAF3741/15PT11.5 2 dacă în mod corect organele de verificare fiscală au calculat obligații fiscale în cuantumul stabilit prin actul administrativ fiscal contestat, în condițiile în care din documentele aflate la dosarul cauzei și raportat la argumentele contestatarei nu rezultă o altă stare de fapt fiscală decât cea constatată de organele de verificare fiscală. Organe de inspectie fiscala din cadrul MFP si ANAF LG82R/91A6 LG207/15A276L4 LG227/15A297 LG227/15A299L1 LG227/15A323L2 Organe de inspectie fiscala din cadrul MFP si ANAF HG1/16PT69L1 LG207/15A73L1 LG227/15A297 LG227/15A299L1 LG227/15A323L2 6 dacă persoana fizică datorează impozit pe venit în cuantumul stabilit de organele fiscale, în condiţiile în care argumentele prezentate de contestatar nu sunt de natură să infirme constatările organelor fiscale Organe de inspectie fiscala din cadrul MFP si ANAF OG92/03 Organe de inspectie fiscala din cadrul MFP si ANAF LG227/15A151 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A48 LG571/03A146L1la) LG207/15A73L1 LG207/15A276L4 LG134/10A249 LG134/10A250 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A127L1 LG571/03A127L2 LG571/03A125^1PT18 LG571/03A126L1 LG571/03A128L1 LG571/03A153L1lb) LG571/03A152L6 LG571/03A152L1 LG571/03A7L1 LG571/03A46 LG571/03A48 LG571/03A80L1 LG571/03A296^21L1 LG571/03A296^22 LG571/03A296^25 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A126L1 LG571/03A127L1 LG571/03A127L2 LG571/03A128L1 LG571/03A152L1 LG571/03A152L6 LG571/03A41 LG571/03A46L1 LG571/03A46L1 LG571/03A83 LG571/03A48 LG571/03A80L1 LG571/03A296^21L1 LG571/03A296^22 LG571/03A296^25 Organe de inspectie fiscala din cadrul MFP si ANAF LG207/15A73L1 LG227/15A155L1 LG227/15A156la) LG571/03A126L1 LG571/03A126L9 LG571/03A127 LG571/03A128L1 LG571/03A152L1 LG571/03A152L6 3 dacă sumele plătite salariaților în străinătate sub denumirea de diurnă se includ în categoria veniturilor de natură salarială Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A21L1 LG571/03A21L2le) LG571/03A21L4lf) LG571/03A21L4lm) LG571/03A55 LG571/03A134^1L1 LG571/03A134^2 LG571/03A133 LG571/03A146L1la) LG571/03A150 LG571/03A157L1 LG571/03A157L2 LG571/03A296^3la) LG571/03A296^18L5^1 HG44/04PT9 HG44/04PT13 HG44/04PT44 HG44/04PT48 HG44/04PT68 HG44/04PT72 HG518/95 LG53/03 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) Organe de inspectie fiscala din cadrul MFP si ANAF OG92/03 16 deductibilitatea cheltuielilor Organe de inspectie fiscala din cadrul MFP si ANAF HG1050/04 LG571/03A48 HG44/04 OG92R/03A43 OG92R/03A46 OG92R/03A85 OG92R/03A91 OG92R/03A104 OG92R/03A106 OG92R/03A205 Organe de inspectie fiscala din cadrul MFP si ANAF LG571R/03 HG44/04PT45 OG92R/03A65 OG92R/03A206 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A24 LG571/03A48 LG571/03A133 LG571/03A145 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A126 LG571/03A127 LG571/03A153 LG571/03A48 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A48 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A48 HG44/04PT37 OG92/03A216L3 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 LG571/03A24 LG571/03A48 LG571/03A145 LG571/03A146L1 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A48 OG92/03A65 OPANAF450/13PT11.1la) Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A48 LG571/03A296^18L5^1 LG571/03A296^18L9 Organe de inspectie fiscala din cadrul MFP si ANAF LG134/10A249 LG134/10A250 LG571/03A48 OG92R/03A64 OG92R/03A65 OG92R/03A82 OG92R/03A119 OG92R/03A120 OG92R/03A120^1 HG44/04PT37 HG44/04PT38 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A24L1 LG571/03A24L2 LG571/03A48 LG571/03A296^21L1 LG571/03A296^22L4 HG44/04PT38 OG92R/03A206L1 OG92R/03A213L1 OG92R/03A216L1 OG92R/03A119 OG92R/03A120 OG92R/03A120^1 LG95/06A211 LG95/06A257 LG95/06A257L2lb) OPANAF 2906/14PT 2.5 OPANAF 2906/14PT11.1la) Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A113 LG571/03A114 LG571/03A116 LG571/03A115L1lf) LG571/03A118 Organe de inspectie fiscala din cadrul MFP si ANAF LG207/15A276L1 LG571/03A48 HG44/04PT39 OPANAF3741/15PT11.1la OPANAF3741/15PT2.5 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A296^25 LG571/03A296^22 OG92/03 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A24 LG571/03A48 1 deductibilitatea cheltuielilor aferente autoturismelor, în cazul persoanelor ce desfăşoară activităţi independente Organe de inspectie fiscala din cadrul MFP si ANAF LG207/15A5 LG207/15A49 LG207/15A73L1 LG207/15A113 LG207/15A126L2 LG207/15A130 LG207/15A131 LG207/15A269L1lc) LG207/15A269L1ld) LG207/15A276 LG134/10A249 LG134/10A250 1 deductibilitatea cheltuielilor de deplasare Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03 LG571/03A48 LG571/03A296^18L5^1 OG92R/03 OG92R/03A94 HG44/04 3 determinarea venitului net din cedarea folosintei bunurilor Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A41 LG571/03A61 OG92R/03A65 OG92R/03A105 OG92R/03A206 OG92R/03A216 OPANAF450/13PT11.1la) Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A296^21L1 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03 2 impozit pe venituri din salarii, contributii aferente-obligatia societatii de a declara la organele fiscale, in termenele legale impozitele si contributiile inregistrate in evidenta contabila Alte organe LG571/03 Organe de inspectie fiscala din cadrul MFP si ANAF OG92/03