| | Materia | Organul Constatator | Acte Normative | |
1 |
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| dacă societatea datorează impozit aferent cheltuielilor de colaborare şi din comisioane de vânzări, în condiţiile în care societatea nu a prezentat certificate de rezidenţă fiscală |
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| | | Alte organe | LG571/03A21L2lc)
LG571/03A21L4lf)
LG571/03A19L1
LG571/03A116L1
LG571/03A116L2lc)
LG571/03A129L4lb)
LG571/03A137L1la)
LG571/03A143L2la)
LG571/03A141L2le)
LG571/03A141L3
LG571/03A146L1la)
OG92R/03A205
OG92R/03A119L1
OG92R/03A120L1 | |
1 |
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| dacă societatea datorează impozitul aferent comisioanelor de vânzări şi contravaloarea serviciilor de verificări metrologice, în condiţiile în care societatea a justificat necesitatea serviciilor prestate, conform prevederilor legale şi a prezentat la contestaţie certificate de rezidenţă fiscală |
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| | | Alte organe | LG571/03A21L2lc)
LG571/03A21L4lf)
LG571/03A19L1
LG571/03A116L1
LG571/03A116L2lc)
LG571/03A129L4lb)
LG571/03A137L1la)
LG571/03A143L2la)
LG571/03A141L2le)
LG571/03A141L3
LG571/03A146L1la)
OG92R/03A205
OG92R/03A119L1
OG92R/03A120L1 | |
1 |
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| datoreaza impozit pe venitul persoanelor juridice nerezidente pentru plăţile dobânzilor efectuate în cursul anului şi majorările de întârziere aferente, în condiţiile în care la contestaţie societatea anexează documente din care reiese că suma a fost declarată şi plătită |
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| | | Organe de inspectie fiscala din cadrul MFP si ANAF | HG44/04PT12
HG44/04PT63L2
HG44/04PT9^1
OG92R/03A206L1lc)ld)
LG571/03A11
LG571/03A21L3lg)
LG571/03A23L1L2
LG571/03A116L1 | |
1 |
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| dreptul de a se aplica conventia de evitare a dublei impuneri in conditiile in care societatea a suportat impozitul datorat |
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| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A116L2lc)
LG571/03A116L1
LG571/03A118L2
LG571/03A145L12
LG571/03A146L1la)
OG92R/03A209L2 | |
1 |
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| impozit cu retinere la sursa pe veniturile obtinute din Romania de persoane juridice nerezidente de natura dobanzilor |
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| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A113
LG571/03A114
LG571/03A115L1ld)
LG571/03A115L1li)
LG571/03A118A7L1PT15
LG571/03A118A7L1PT28
LG571/03A21L4lb)
LG60/94A11PT1
LG60/94A11PT2
HG44/04PT2L9
HG44/04PT2L10
Dc26/76A12PT1
Dc26/76A12PT2
Dc26/76A12PT4
Dc238/74A12L1
Dc238/74A12L2
Dc238/74A12L3lb)
OG92R/03A206L1lc)ld)
OG92R/03A119L1
OG92R/03A120L1
LG571/03A145L1
LG571/03A145L2la)
LG571/03A146
HG44/04PT45L4
LG571/03A160L1
LG571/03A160L2
LG571/03A160L3
LG571/03A160L4
LG571/03A160L5
HG1861/06PT82
LG571/03A129L1
LG571/03A134
LG571/03A137L1la)
LG571/03A134L1
LG571/03A128L4ld)
LG571/03A128L8la-c)
LG571/03A128L8lf)
LG571/03A128L1
OG92R/03A65L2
OG92R/03A205
OG92R/03A206L2
OG92R/03A209L1lc)
OG92R/03A209L2
OG92R/03A215L1L2
OMFP 1939/04Anexa 2 pct.1
OMFP 1939/04Anexa 2 pct.2
LG554/04A14L1L2 | |
1 |
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| impozit cu retinere la sursa pe veniturile obtinute din Romania de persoane juridice nerezidente de natura redeventelor ((know-how) |
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| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A113
LG571/03A114
LG571/03A115L1ld)
LG571/03A115L1li)
LG571/03A118A7L1PT15
LG571/03A118A7L1PT28
LG571/03A21L4lb)
LG60/94A11PT1
LG60/94A11PT2
HG44/04PT2L9
HG44/04PT2L10
Dc26/76A12PT1
Dc26/76A12PT2
Dc26/76A12PT4
Dc238/74A12L1
Dc238/74A12L2
Dc238/74A12L3lb)
OG92R/03A206L1lc)ld)
OG92R/03A119L1
OG92R/03A120L1
LG571/03A145L1
LG571/03A145L2la)
LG571/03A146
HG44/04PT45L4
LG571/03A160L1
LG571/03A160L2
LG571/03A160L3
LG571/03A160L4
LG571/03A160L5
HG1861/06PT82
LG571/03A129L1
LG571/03A134
LG571/03A137L1la)
LG571/03A134L1
LG571/03A128L4ld)
LG571/03A128L8la-c)
LG571/03A128L8lf)
LG571/03A128L1
OG92R/03A65L2
OG92R/03A205
OG92R/03A206L2
OG92R/03A209L1lc)
OG92R/03A209L2
OG92R/03A215L1L2
OMFP 1939/04Anexa 2 pct.1
OMFP 1939/04Anexa 2 pct.2
LG554/04A14L1L2 | |
1 |
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| impozit pe veniturile persoanelor juridice nerezidente stabilit suplimentar prin decizia de impunere in conditiile in care a fost calculat, evidentiat si achitat la bugetul de stat dar nu a fost declarat corect |
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| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A19
LG571/03A24L1
LG571/03A24L3ld)
LG571/03A24L5lb)
LG571/03A11
LG571/03A19L1
LG571/03A137L2la)
LG571/03A137L1la)
LG571/03A160L1
LG571/03A160L2
LG571/03A160L3
LG571/03A160L4
LG571/03A160L5
OG92R/03A206L1lc)ld)
OG92R/03A119L1
OG92R/03A120L1
OG92R/03A120L3
OG92R/03A94
OG92R/03A120L2
OG92R/03A120^1
HG44/04PT12 | |
5 |
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| impozitarea la sursa a dividendelor, redeventelor, comisioanelor si dobanzilor platite unui nerezident |
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| | | Alte organe | OU95/01A2
OG70/94A4
DC389/77A10 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | OG92R/03A206
LG571/03A24L15
OG92R/03A114L4
OG92R/03A114L6 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG29/02A10
OG92R/03A209
OG92R/03A215L1L2 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG29/02A11
LG571/03A19
LG571/03A134
OG92R/03A206L1lc)ld) | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A115L1lk)
LG571/03A115L1lf)
LG571/03A143L1la)
LG571/03A143L2la)
LG571/03A116L1
LG571/03A116L5
OG92R/03A116 | |
1 |
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| impozitul pe veniturile de natura redeventelor realizate din Romania de persoane juridice nerezidente |
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| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A19L1
HG44/04PT12
HG44/04PT44
LG571/03A113
LG571/03A114
LG571/03A115L1ld)
LG571/03A115L1li)
LG571/03A116L1
LG571/03A116L2 | |
3 |
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| impunerea veniturilor realizate in Romania de nerezidenti |
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| | | Alte organe | LG571/03A115L1lf)
LG571/03A116L1
LG571/03A116L2lc)
LG571/03A30L1
LG571/03A30L3
LG571/03A30L4
LG571/03A19L1
LG571/03A21L1
LG571/03A133
LG571/03A150 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A75L2
LG571/03A76
LG571/03A77L2
LG571/03A77L4
LG571/03A17
LG571/03A18L1
LG571/03A141L2le)
LG571/03A149
LG571/03A149L1ld)
LG571/03A149L2
LG571/03A149L4la)
LG571/03A149L5la)
HG44/04PT11
HG44/04PT151^1
OG92R/03A206L1lc)ld)
OG92R/03A119L1
OG92R/03A120L1
OG92R/03A120L7 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A11L1
LG571/03A13
LG571/03A14
LG571/03A15L2
LG571/03A15L3
LG571/03A19L1
LG571/03A21L4lf)
LG571/03A21L4ls)
LG571/03A21L2ld)
LG571/03A21L3la)
LG571/03A118
LG571/03A145L2la)
LG571/03A146L1lb)
LG571/03A146L1la)
LG571/03A155L5
LG571/03A145
LG571/03A146
LG571/03A137L1
LG571/03A140L1
LG571/03A134^2
LG571/03A133
LG571/03A41
LG571/03A78L2
LG571/03A79
HG44/04PT8
HG44/04PT12
HG44/04PT44
HG44/04PT33
HG44/04PT13.1
HG44/04PT13.2
HG44/04PT46L1
HG44/04PT45L2
HG44/04PT20L1
HG44/04PT13
HG1050/04PT78.1
HG1050/04PT107.1
OG26/00
OMFP1850/04Anexa1lA)pct2
HG831/97A2
OG92R/03A206L1lc)ld)
OG92R/03A23L1
OG92R/03A23L2
OG92R/03A22
OG92R/03A85L1
OG92R/03A85L1la)
OG92R/03A85L1lb)
OG92R/03A85
OG92R/03A110
OG92R/03A94
OG92R/03A94L2
OG92R/03A94L3
OG92R/03A116
OG92R/03A116L6 | |
1 |
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| Incadrarea platilor efectuate de catre contestatoare in categoria “redevente” |
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| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A118
HG44/04PT13
HG44/04PT67
LG571/03A55
LG19/00A5
DC82/77 | |
7 |
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| legalitatea aplicarii conventiei de evitare a dublei impuneri in conditiile depunerii certificatelor de rezidenta fiscala |
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| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A116L2lc)
LG571/03A116L1
LG571/03A118L2
LG571/03A145L12
LG571/03A146L1la)
OG92R/03A209L2 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A21L1
LG571/03A21L4lm)
LG571/03A7
LG571/03A113
LG571/03A115L1ld)
LG571/03A116
LG571/03A118
LG60/94A12
HG44/04PT12
HG44/04PT13.1
HG44/04PT13.2
HG44/04PT48
HG44/04PT49
HG44/04PT27
HG44/04PT20 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A145
LG571/03A146
LG571/03A116
LG571/03A118
HG44/04PT13.1
HG44/04PT13.2
OG92R/03A119L1
OG92R/03A120L1
OG92R/03A206L1lc)ld) | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A19L1
LG571/03A118L2
LG571/03A126L1la)
HG44/04PT12
HG44/04PT22
HG44/04PT1.1
HG44/04PT15 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG6/95A12
LG571/03A118L2
HG44/04PT15 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A115L1lk)
LG571/03A115L1lf)
LG571/03A143L1la)
LG571/03A143L2la)
LG571/03A116L1
LG571/03A116L5
OG92R/03A116 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A11L2
LG571/03A118
LG571/03A116
LG571/03A116L2ld)
LG571/03A145L2la)
LG31/90A144^4L1lb)
LG31/90A144^4L3lb)
HG44/04PT12L9 | |
7 |
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| modul de stabilire a impozitului pe veniturile persoanelor nerezidente |
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| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A19
LG571/03A19L1
LG571/03A21L4
LG571/03A113
LG571/03A116
LG571/03A115L1la)
OMFP1752/05fara articol | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A21L1
LG571/03A21L4lm)
LG571/03A7
LG571/03A113
LG571/03A115L1ld)
LG571/03A116
LG571/03A118
LG60/94A12
HG44/04PT12
HG44/04PT13.1
HG44/04PT13.2
HG44/04PT48
HG44/04PT49
HG44/04PT27
HG44/04PT20 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | OG92R/03A92L2
LG19/00A24L1
OU17/00A4L3
HG401/00PT7.7
LG571/03A117lf)
OG83/98A1 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG414/02A7
LG414/02A9
LG571/03A21L1
LG571/03A21L2lh)
LG571/03A118
HG44/04PT13
HG859/02PT9.1
HG859/02PT9.2
OG92R/03A94L2la)
OG92R/03A94L3le) | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A7pct21lc)
LG571/03A21L4lm)
LG571/03A19
LG571/03A21L1
LG571/03A24L1
LG571/03A24L3ld)
LG571/03A24L11
LG571/03A19L1
LG571/03A21L3la)
LG571/03A116
LG571/03A118
LG571/03A21L4lf)
LG571/03A21L2le)
LG571/03A145^1
LG571/03A141L2lk)
LG571/03A141L3
LG571/03A126L1
LG571/03A145L3la)
HG44/04PT48
HG44/04PT33
HG44/04PT44
HG44/04PT51
HG44/04PT50L3
OG92R/03A216L3
OG92R/03A216L1
OG92R/03A206L1lc)ld) | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A126L8lb)
HG44/04PT2L3
HG44/04PT2.4
LG571/03A116L4la) | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A113
LG571/03A114
LG571/03A115L1li)
LG571/03A116L1ld)
LG571/03A141L2lf)
LG571/03A134L1
LG571/03A134L2
LG571/03A134L3
LG571/03A145L1
LG571/03A145L3la)
LG571/03A128L4lc)
LG571/03A128L9lf)
LG571/03A128L8
LG571/03A19L1
LG571/03A21L1
LG571/03A21L4lp)
OG92R/03A182L4
OG92R/03A120^1
HG1050/04PT102.1
OG92R/03A119L1
OG92R/03A120L1
HG44/04PT45L4
LG32/94A1L1
LG32/94A1L2
LG32/94A1L4
OG68/03A1L1
OG68/03A3^4
OG68/03A11L1
OG68/03A11L2lc)
HG44/04PT12
HG44/04PT22 | |
1 |
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| plata impozitului in contul impozitului pe dividende, fara a avea loc stingerea obligatiei fiscale |
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