| | Materia | Organul Constatator | Acte Normative | |
1 |
|
| taxa de timbru social asupra jocurilor de noroc, pentru constituirea Fondului national de solidaritate |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A19
HG831/97A12
LG571/03A134
HG44/04
LG571/03A145
OG92/03A176
OU102/99A42 | |
2 |
|
| taxa pentru autorizarea jocurilor de noroc (mod de calcul) |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A19L1
HG44/04PT12
OU77/09A12L1
OU77/09A12L3
OU77/09A13L1
OU77/09A13L2
OU77/09A14L2PTIII lb)
HG870/09A68L3
HG870/09A68L3
HG870/09A68L5 | |
| | | Alte organe | LG571/03A18L1
OU77/09
OU92/14A1L1^1L1
OU92/14A1L1^1L2
HG77/09A3
HG77/09A4L1
HG77/09A4L2 | |
7 |
|
| Colectarea creantelor bugetare |
| |
2 |
|
| compensare efectuata la nivelul centralei si nu al sucursalei |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | OG61/02A21
LG94/92
OU13/01
OG11/96A13
OG61/02A12 | |
| | | Alte organe | OG92R/03A24
LG145/97A5 | |
2 |
|
| compensarea obligatiilor bugetare restante din TVA de rambursat |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | OG11/96A2
OG61/02A2
OG92/03A22
OG87/03A33
HG1455/03A1 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG96/94A12 | |
1 |
|
| compensarea obligatiilor fiscale din propria initiativa a societatii |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | OG92/03A174
OG92/03A183
OG51/97A1
LG345/02A22
OMF686/99PT2.2
HG598/02A46
LG414/02A2
OG92/03A38
HG859/02PT35.2
HG1168/03A11
OG73/99A37
OG7/01A36
LG31/90A189
OG7/01A25
OG61/02A12
OU11/96A88
OMF2051/97PT3.4 | |
1 |
|
| ordinea de stingere a obligatiilor bugetare |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | OG92/03A110 | |
1 |
|
| plata efectuata in alt cont bugetar decat cel destinat incasarii obligatiei achitate |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | OG11/96A8
OMF2052/97A1 | |
151 |
|
| Contributii sociale |
| |
2 |
|
| accesorii CAS, CASS, fond de somaj - anularea deciziei de impunere in vederea emiterii deciziei privind accesorii de plata |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | OG92/03A83
OG92/03A115
HG1050/04PT10
LG414/02A7
HG859/02PT
LG82/91A16
OG92/03A175 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | OG92R/03A214L1
OG92R/03A206L2
OG92R/03A109L2 | |
1 |
|
| accesorii impozit pe salarii - modul de calcul |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | OU13/01A3
OU13/01A1
OU13/01A9
OG68/97A1
OG68/97A13
OG26/01A13
OU17/00A18
OU17/00A19
HG401/00PT10.12
OU17/00A13
OU17/00A2
OU17/00A31
LG345/02A33
OU217/99A4 | |
1 |
|
| aferente cheltuielilor cu primele de asigurare achitate de angajator in numele angajatului |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | OG92R/03A104
OG92R/03A214L1la)
OG92R/03A214L3
OG92R/03A12.1lb)
OG92R/03A120L1
OG92R/03A109
OG92R/03A206L1
LG571/03A21L1
LG571/03A21L3lc)
LG571/03A24L1
LG571/03A24L3ld)
LG571/03A24L11
LG571/03A24L11lc)
LG571/03A145L8la)
LG571/03A145L8
LG571/03A160
LG571/03A141L2lk)
LG571/03A141L3
LG571/03A11L1
LG571/03A57L2
HG44/04PT22
HG44/04PT51
HG44/04PT46L1
HG44/04PT82
HG44/04PT42L3
HG44/04PT42L4
HG44/04PT42L6
HG44/04PT106-108
HG44/04PT111
HG44/04PT115
HG44/04PT38L6
HG44/04PT70lh)
LG414/02A9L7lj)
LG414/02A9L7ls)
LG414/02A11L1
LG15/94A3
LG15/94A4ld)
LG19/00A18
LG19/00A23
LG19/00A24
LG76/02A27
LG76/02A26L1
LG95/06A257L2la)
LG95/06A258L1
LG95/06A258L2
LG346/02A5
LG346/02A96
LG346/02A101
LG345/02A29L2lb)
LG345/02A24L1la)
LG345/02A62L1
HG174/02A13
HG1850/06A1
HG1050/04PT47.1
HG909/97A7
HG909/97PT8
HG909/97PT9
OU150/02A51L2la)
OU150/02A52L2
HG859/02PT9.14 | |
3 |
|
| aferente platilor compensatorii |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG312/01PT27
OG7/01A6
OU158/01A46 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | OG92/03A175 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG19/00A23L1
LG133/99A38
LG345/02A24
LG414/02A9L7
LG571/03
LG571/03A145
OG68/97A1
OU217/99A1 | |
2 |
|
| aferente primelor de vacanta |
| |
| | | Alte organe | OG73/01A22
LG571/03A60
OU217/00A4
OG92R/03A175
OG26/95A1 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG193/06A2L1
LG193/06A12L2
LG15/94A17
LG76/02A23L1
LG76/02A24L1
LG76/02A26L1
LG95/06A257
LG343/04A1L15
LG343/04A1PT16
LG414/02A9L7
LG414/02A9L7lf)
LG90/96A14L3
LG262/07A14L1
LG262/07A14L2
LG571/03A56
LG571/03A55
LG571/03A21L2le)
LG571/03A19L1
LG571/03A21L1
LG571/03A21L4
LG571/03A21L4lm)
LG571/03A128L3le)
LG571/03A128L9
LG571/03A128L9lf)
LG571/03A145L3la)
LG571/03A145L2la)
LG571/03A146L2
HG44/04PT48
HG44/04PT7L4
HG44/04PT7L6
HG44/04PT27
HG44/04PT28
HG44/04PT84
HG56/03PT3
OG92R/03A215L1
OG92R/03A215L2
OG92R/03A115
OG92R/03A116
OG7/01A5lb)
OG92R/03A206L1lc)ld)
HG1317/06PT11.2 | |
2 |
|
| aferente sumelor acordate de societate salariatilor sai cu titlu de participare la profit si reincadrate de organele de inspectie fiscala drept prime de natura veniturilor asimilate salariilor |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG31/90A178L4
LG571/03A55L1
LG571/03A36
LG571/03A116L1
LG571/03A116L5
OG92R/03A119L1
OG92R/03A120L1
OG92R/03A120^1
LG571/03A19L1
HG44/04PT12
HG44/04PT13 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A55 | |
1 |
|
| aferente veniturilor din activitati desfasurate in baza contractului de mandat încheiat pentru funcţia de director general al regiei autonome |
| |
| | | Alte organe | LG571/03A55
LG571/03A19L1
LG571/03A21L4lm)
LG571/03A21L4lb)
LG571/03A21L1
LG571/03A21L4lf)
LG571/03A24L1
LG571/03A24L3ld)
LG571/03A145L1
LG571/03A145L2la)
LG571/03A128L4ld)
LG571/03A128L4
LG571/03A146L1la)
LG571/03A134^1L1L4
LG571/03A134^2
LG571/03A126L1
LG571/03A126L9
OG92R/03A119L1
OG92R/03A120L1
OG92R/03A206L1lc)ld)
OG92R/03A206L2
OU102/99A42
OU102/99A43
OU79/08A2
HG44/04PT6
HG44/04PT48
HG44/04PT33
HG44/04PT22
HG44/04PT12 | |
1 |
|
| aferente veniturilor realizate de persoane incadrate in baza unor contracte de munca care nu au fost inregistrate la Camera de munca |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | OG92/03A184
LG19/00A5
OU150/02A8 | |
1 |
|
| aferente veniturilor realizate de reprezentantii in Consiliul de administratie (care sunt si angajati ai societatii) |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | OU102/99A53
OG92/03A176
OG75/99A2
OG73/99A23
HG1066/99A23
LG1/91A22
LG145/97A5
OG73/99A25
OG92/03A183 | |
1 |
|
| baza de calcul rezultata in urma operarii in evidenta fiscala a notelor de compensare necontestate de societate |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | OG92R/03A119L1
OG92R/03A120
OG92R/03A120^1
OG92R/03A68
OMFP 1899/04A2 | |
3 |
|
| calcularea contributiilor sociale in functie de calificarea corecta a naturii relatiilor contractuale, respectiv raporturi de munca sau civile de prestari servicii |
| |