|  | Materia | Organul Constatator | Acte Normative | |
225 |
 | Directia Generala de Administrare a Marilor Contribuabili |
| |
78 |
|
|  |
1 |
|
  | accesorii aferente bazei de calcul rezultata in urma operarii notelor de compensare, necontestate de societate |
| |
 |  |  | Alte organe | OG92/03A82
OG92/03A83
OG92/03A85
OG92/03A86
OG92/03A116
OG92/03A119
OG92/03A120
OG92/03A24 |  |
1 |
|
  | accesorii aferente impozitului pe salarii sedii secundare virat eronat la altă unitate de trezorerie şi pentru care societatea nu a solicitat îndreptarea erorii materiale |
| |
 |  |  | Alte organe | OG92R/03A119L1
OG92R/03A120L1
OG92R/03A120^1L1
OPANAF 232/11A1
OPANAF 232/11A2 |  |
1 |
|
  | accesorii aferente obligaţiilor fiscale corectate prin declaraţie rectificativă pentru care compensarea s-a efectuat conform legii |
| |
 |  |  | Alte organe | OG92/03A82
OG92/03A83
OG92/03A85
OG92/03A86
OG92/03A116
OG92/03A119
OG92/03A120
OG92/03A24 |  |
3 |
|
  | accesorii aferente TVA |
| |
 |  |  | Alte organe | OG92/03A111
OG92/03A119
OG92/03A120 |  |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A143L2la)
LG571/03A144
LG571/03A149L1la)
LG571/03A125^1 |  |
 |  |  | Alte organe | LG207/15A46
LG207/15A49
LG207/15A73L1
LG207/15A174L1
LG207/15A176L1
LG207/15A269L1lc)
LG207/15A269L1ld)
LG207/15A276L1
OG92/03A119
OG92/03A120
OPANAF3741/15PT2.5
OPANAF3741/15PT11.1lb
LG134/10A249
LG134/10A250 |  |
1 |
|
  | accesorii aferente unor debite achitate in termen |
| |
 |  |  | Alte organe | OG92/03A120
LG207/15A176
OG92/03A119
LG207/15A173L1
LG207/15A174 |  |
1 |
|
  | accesorii aferente unor debite datorate in conditile in care societatea contesta data de la care au fost calculate aceste accesorii |
| |
 |  |  | Alte organe | OG92/03A111
OG92/03A119
OG92/03A120
OG92/03A215
LG554/04A14 |  |
2 |
|
  | accesorii aferente unor debite neachitate in termen |
| |
 |  |  | Alte organe | LG207/15A165
LG207/15A173L1
LG207/15A174L1
LG207/15A176L1
LG207/15A235 |  |
| | | Alte organe | LG207/15A46
LG207/15A49
LG207/15A73L1
LG207/15A174L1
LG207/15A176L1
LG207/15A269L1lc)
LG207/15A269L1ld)
LG207/15A276L1
OG92/03A119
OG92/03A120
OPANAF3741/15PT2.5
OPANAF3741/15PT11.1lb
LG134/10A249
LG134/10A250 |  |
2 |
|
   | accesorii aferente unor debite pentru care s-a solicitat compensarea |
|  |
| | | Alte organe | OG92/03A111
OG92/03A119
OG92/03A120
OG92/03A116
LG207/15A279 |  |
 |  |  | Alte organe | LG207/15A173L1
LG207/15A174L1
LG207/15A176L1
LG207/15A269L1lc)
LG207/15A269L1ld)
LG207/15A276L1 |  |
1 |
|
  | accesorii calculate asupra unor debire a caror executare a fost suspendata de instanta |
| |
 |  |  | Alte organe | OG92/03A111
OG92/03A119
OG92/03A120
OG92/03A215
LG554/04A14 |  |
3 |
|
  | accesorii calculate asupra unor debite scadente anterior intrării în vigoare OUG nr. 50/2013 cu cota în vigoare după data de 01.07.2013 |
| |
 |  |  | Alte organe | OG92/03A120 |  |
| | | Alte organe | OG92/03A119
OG92/03A120
LG207/15A173
LG207/15A176
LG207/15A352 |  |
 |  |  | Alte organe | OG92/03A119
LG207/15A173
LG207/15A176
LG207/15A279L1
LG207/15A279L2
LG207/15A352 |  |
1 |
|
  | accesorii calculate asupra unor obligatii cuprinse intr-un act administrativ fiscal desfiintat |
| |
 |  |  | Alte organe | LG207/15A50
LG207/15A279L1
LG207/15A279L2
OG92/03A111
OG92/03A119
OG92/03A120 |  |
3 |
|
  | accesorii calculate ca urmare a depunerii de declaratii rectificative |
| |
 |  |  | Alte organe | OMFP1314/07A6
OG92/03A114
OG92/03A115
OG92/03A119
OG92/03A120
LG207/15A22
LG207/15A93
LG207/15A98 |  |
| | | Alte organe | OG92/03A114
OG92/03A115
OG92/03A116
OG92/03A119
OG92/03A120
OG92/03A24 |  |
 |  |  | Alte organe | LG207/15A165
LG207/15A173L1
LG207/15A174L1
LG207/15A174L5
LG207/15A176L1
LG207/15A176L2 |  |
2 |
|
  | accesorii datorate pentru debite neachitate la scadenta |
| |
 |  |  | Alte organe | LG571/03A58L1
OG92/03A114
OG92/03A119
OG92/03A120
OG92/03A121 |  |
| | | Alte organe | LG207/15A49
LG207/15A50
LG207/15A276L1
OG92/03A119
OG92/03A120
OPANAF3741/15PT2.5 |  |
1 |
|
   | aferente obligatiilor fiscale corectate prin declaratii rectificative |
|  |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | OG92/03A77
OG92R/03A184 |  |
1 |
|
   | aferente obligatiilor fiscale corectate prin declaratii rectificative depuse ulterior scadentei |
|  |
| | | Alte organe | OG92R/03A119L1
OG92R/03A120L1
OG92R/03A120^1L1 |  |
34 |
|
   | aferente unor debite neachitate in termen |
|  |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | OU17/00A4
OG61/02A12
OG92/03A108
OG11/96A13 |  |
 |  |  | Organe de inspectie fiscala din cadrul MFP si ANAF | OG92/03A108 |  |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | OG3R/92A13
OG83/98A3
LG345/02A18
OG92R/03A175
OG11/96A13
OG92R/03A184 |  |