Materia Organul Constatator Acte Normative 3 colectarea TVA aferenta diferentei de venituri impozabile nefacturata Organe de inspectie fiscala din cadrul MFP si ANAF OG92R/03A231 OU217/99A4L1 OU17/00A10 OU17/00A2 OU17/00A5 OU17/00A13 OU17/00A25 HG402/00PT6 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A134^1L1L4 LG571/03A134^2L1 LG571/03A155 LG571/03A11L1 LG571/03A19L1 HG44/04PT12 OG92R/03A119L1 OG92R/03A120L1 LG571/03A21L1 LG571/03A21L4 LG571/03A145L2 LG571/03A146L1la) LG571/03A21L4lm) LG571/03A145L2la) LG571/03A145L2la) LG571/03A129L1 LG571/03A134 LG571/03A134^1 LG571/03A134^2 LG571/03A137L1la) LG82/91A6 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A143L1la) LG571/03A143L1lb) LG571/03A143L1li) LG571/03A143L2 LG571/03A144L1 LG571/03A145L1 LG571/03A145L2 LG571/03A126L3 LG571/03A130^1L1 LG571/03A132L1 LG571/03A146L1le) LG571/03A137 LG571/03A159 LG571/03A155L5 LG571/03A141 LG571/03A141L2le) LG571/03A141L3 HG44/04PT12 HG44/04PT73 HG44/04PT45L2 HG44/04PT38 HG44/04PT38L1 HG44/04PT38L3 HG44/04PT38L5 HG44/04PT38L6 OMFP1503/07A2L2 OG92R/03A206L1lc)ld) 1 colectarea tva aferenta estimarilor veniturilor din chirii, in baza relatiei de afiliere Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A11L2 LG571/03A145L1 LG571/03A145L2la) HG44/04PT45 1 colectarea tva aferenta facturilor neinregistrate in contabilitate si care nu au fost anulate Organe de inspectie fiscala din cadrul MFP si ANAF OG92R/03A214L4 LG345/02A14 LG345/02A33 LG345/02A16 LG414/02A7L1 1 colectarea tva aferenta formularelor cu regim special neidentificate sau neinregistrate in jurnalele de taxa pe valoarea adaugata Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A143L2la) LG571/03A128L1 LG571/03A143L1la) LG571/03A138 LG571/03A134L1 LG571/03A134L3 LG571/03A156L1 LG571/03A156L2 LG571/03A137L1 LG571/03A128L4ld) LG571/03A130 LG571/03A133L1 LG571/03A126L1 LG571/03A145L3lb) LG571/03A145L3la) LG571/03A146L1la) LG571/03A145L8la) LG571/03A145L8 LG571/03A128L9 LG571/03A141L2lk) LG571/03A141L3 HG44/04PT72 HG44/04PT51 HG44/04PT46 HG44/04PT46L1 HG44/04PT33 HG44/04PT38L1 HG44/04PT38L3 HG44/04PT40 1 colectarea tva aferenta lipsurilor in gestiune Organe de inspectie fiscala din cadrul MFP si ANAF OG92R/03A214L1la LG571/03A145L1 LG571/03A137L1l LG571/03A128L4ld 4 colectarea TVA aferenta livrarii de autovehicule second -hand achizitionate din interiorul Comunitatii Europene pentru care societatea a aplicat regimul normal de taxa pe valoarea adaugata, respectiv a aplicat taxarea inversa la achizitiile intracomunitare iar la livrarile in Romania a aplicat regimul special Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A152^2L2 HG44/04PT64L7 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A152^2L2 LG571/03A152^2L11 LG571/03A152^2L12 LG571/03A152^2L13 LG571/03A152^2L14 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A152^2L2 LG571/03A152^2L11 LG571/03A152^2L12 LG571/03A152^2L13 LG571/03A152^2L14 Alte organe LG571/03A152^2L11 LG571/03A152^2L12 LG571/03A152^2L13 LG571/03A152^2L14 LG571/03A152^2L2 1 colectarea tva aferenta predarii substantelor fertilizatoare catre arendas fara a se analiza daca se incadreaza in operatiuni asimilate livrarilor Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A126L1la) LG571/03A126L1lb) LG571/03A128L1 LG571/03A128L4lb) 1 colectarea TVA aferenta unor bunuri facturate in cazul bunurilor care nu sunt expediate sau transportate Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A128L1 LG571/03A132L1lc) LG571/03A143L1la) OMFP2222/06A10L1 1 colectarea tva aferenta unor mijloace de transport constatate lipsa din gestiune Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A138L1lb) LG571/03A128L1 LG571/03A128L9 LG571/03A128L4ld) LG571/03A128L4la) LG571/03A145L1 LG571/03A145L2la) LG571/03A146L1la) LG571/03A160L1 LG571/03A160L2lc) LG571/03A160L3 LG571/03A160L5 LG571/03A133L1 LG571/03A133L2lc) LG571/03A133L5ld) LG571/03A145L3la) LG571/03A145L3lb) LG571/03A145L8la) LG571/03A145L8lb) HG44/04PT20 HG44/04PT46 HG44/04PT14 HG44/04PT15 HG44/04PT51 OG92R/03A119L1 OG92R/03A120L1 1 colectarea TVA aferenta vanzarilor cu amanuntul Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A19L1 LG571/03A21L4 LG571/03A21L4lp) HG44/04PT12 OG92R/03A216L3 OG92R/03A206L1lb)ld) OG92R/03A119L1 OG92R/03A120L1 OG92R/03A110 OG92R/03A114 LG571/03A145L2la) OU102/99A42 OU102/99A43 1 colectarea TVA aferenta veniturilor din cedarea de imobilizari corporale Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A21L1 LG571/03A19 LG571/03A24L1 LG571/03A24L3la) LG571/03A24L3ld) LG571/03A21L4lm) LG571/03A21L4lf) HG44/04PT48 LG571/03A145L1 LG571/03A145L3la) LG571/03A145L8la) OG92R/03A119L1 OG92R/03A120L1 OG92R/03A206 1 colectarea TVA aferenta veniturilor din comisionul antreprenorului Organe de inspectie fiscala din cadrul MFP si ANAF OG92R/03A231 OU217/99A4L1 OU17/00A10 OU17/00A2 OU17/00A5 OU17/00A13 OU17/00A25 HG402/00PT6 1 colectarea tva aferenta veniturilor neevidentiate Organe de inspectie fiscala din cadrul MFP si ANAF LG414/02A7L1 LG414/02A9 LG414/02A9L7ls) LG414/02A19L1 LG414/02A134L3 LG571/03A21L1 LG571/03A21L4lj) LG345/02A22L4 LG345/02A22L5 HG44/04PT22 HG44/04PT39 HG44/04PT40 HG44/04PT44 OMFP1752/05A125 HG859/02PT9.14 1 colectarea TVA aferentă achiziţiilor de uniforme de serviciu, date în consum propriu, în condiţiile în care contribuabilul nu şi-a exercitat dreptul de deducere a taxei pe valoarea adăugată Organe de inspectie fiscala din cadrul MFP si ANAF LG414/02A7L1 LG414/02A9L1 HG909/97PT7 LG15/94A4ld) LG571/03A24L1 LG571/03A24L3ld) LG571/03A24L11 LG571/03A19L1 HG44/04PT12 LG571/03A21L3lg) LG571/03A22L1lc) HG44/04PT53.5 HG44/04PT22 HG44/04PT82L9 HG44/04PT44 HG44/04PT48 LG571/03A21L1 LG571/03A160 LG571/03A128L4lb) LG571/03A21L4lf) LG571/03A24L3 LG571/03A22 LG571/03A21L4 LG571/03A21L4lm) LG571/03A137L1la) HG859/02PT9.14 OG92R/03A206L1lc)ld) OG92R/03A119L1 OG92R/03A120L1 1 colectarea TVA aferentă operaţiunilor pentru care nu se justifica scutirea Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A138L1lb) LG571/03A128L1 LG571/03A128L9 LG571/03A128L4ld) LG571/03A128L4la) LG571/03A145L1 LG571/03A145L2la) LG571/03A146L1la) LG571/03A160L1 LG571/03A160L2lc) LG571/03A160L3 LG571/03A160L5 LG571/03A133L1 LG571/03A133L2lc) LG571/03A133L5ld) LG571/03A145L3la) LG571/03A145L3lb) LG571/03A145L8la) LG571/03A145L8lb) HG44/04PT20 HG44/04PT46 HG44/04PT14 HG44/04PT15 HG44/04PT51 OG92R/03A119L1 OG92R/03A120L1 1 colectarea TVA aferentă serviciilor de administrare a pădurilor aflate în proprietatea altor persoane fizice şi juridice Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A145L2la) LG571/03A146L1la) LG571/03A129L1 LG46/08A10 OG92R/03A119L1 OG92R/03A120L1 1 colectarea TVA aferentă sponsorizărilor ce au depăşit limita legală Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A19L1 LG571/03A21L1 LG571/03A128L8lf) LG571/03A134^1L1L4 2 colectarea TVA aferentă tranzacţiilor comerciale cu un operator intracomunitar, în condiţiile în care acesta detinea un cod valabil de identificare în scopuri de TVA, dar nu deţinea un cod valabil de identificare în scopuri de TVA Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A128L1 LG571/03A128L2 LG571/03A128L6 HG44/04PT6.3 OG92R/03A119L1 OG92R/03A120L1 Alte organe LG571/03A12 LG571/03A29L1 LG571/03A19L5 LG571/03A150L1la) LG571/03A130^1L1 HG44/04PT55 OG92R/03A206L1lc) 1 colectarea TVA aferentă veniturilor din cesiune Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A19L1 LG571/03A110 LG571/03A21L1 LG571/03A21L4lm) LG571/03A21L3lg) LG571/03A145L2la) LG571/03A160 LG571/03A129L1 LG571/03A146 OG92R/03A119L1 OG92R/03A120L1 OG92R/03A206L1lb)ld) OG92R/03A205 HG44/04PT12 HG44/04PT48 HG44/04PT22 HG44/04PT45L4 1 colectarea TVA aferentă veniturilor nefacturate