Materia
Organul Constatator
Acte Normative
1
calcularea contribuţiilor sociale la prime de asigurare suportate de anagajator în contul salariaţilor fără ca acestea să fie incluse în condiţiile în care la stabilirea bazei de calcul a impozitului pe venitul din salarii nu au fost incluse aceste prime
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
2
calculate la veniturile obtinute de jucatori in baza conventiilor civile
Organe de inspectie fiscala din cadrul MFP si ANAF
OU205/05fara articol
LG69/00A14L3
LG19/00A5L1
LG95/06A211
Organe de inspectie fiscala din cadrul MFP si ANAF
LG69/00A14L3
LG19/00A5L1pct1
LG76/00A19
LG95/06A257L2
LG571/03A145L2la)
LG571/03A146L1la)
LG571/03A128L8lf)
LG571/03A128L8le)
LG571/03A129L1
LG571/03A133L1
OG92R/03A206L1lb)ld)
OG92R/03A119L1
OG92R/03A120L1
OU205/05fara articol
HG44/04PT46L1
HG44/04PT6L11
6
calificarea naturii veniturilor obtinute de sportivii profesionisti in baza conventiilor civile incheiate dupa data de 01.01.2006
Organe de inspectie fiscala din cadrul MFP si ANAF
LG69/00A14L3
OU205/00A14L2
OU205/00A14L3
LG571/03A52L1
LG571/03A78
LG571/03A79
LG571/03A48
HG44/04PT23
LG19/00A5L1
LG19/00A23L1
LG19/00A24L1
LG76/00A19
LG76/00A20
LG76/00A26
HG174/02PT10
OU150/02A52
OU150/02A4L1
OU150/02A8L1
OU150/02A51
LG346/02A5
LG346/02A6
OU158/05A1
OG92R/03A216
Organe de inspectie fiscala din cadrul MFP si ANAF
OG92R/03A231
OG92R/03A206L1
LG571/03A126L1
HG44/04PT7.8
OU205/05fara articol
OG92R/03A215L1
Organe de inspectie fiscala din cadrul MFP si ANAF
OG92R/03A206L1
LG571/03A55L1
HG44/04PT84
OU205/05fara articol
LG19/00A5L1pct1
LG76/02A19
OU150/02A4L1
Alte organe
OG92R/03A110L3
HG1050/04A107.1
OU205/00
LG69/00A14L3
LG19/00A5L1
OU150/02A4L1
OU150/02A51L2la)
Organe de inspectie fiscala din cadrul MFP si ANAF
OG92R/03A110L3
HG1050/04PT107.1
LG19/00A5L1
OU150/02A4L1
Organe de inspectie fiscala din cadrul MFP si ANAF
OG92R/03A207L1
1
CAS - recalcularea contributiei de asigurari sociale in functie de incadrarea salariatilor in categoriile de munca
Alte organe
LG19/00A18
OG92/03A191
1
CAS -anularea deciziei de impunere pentru sume declarate si achitate
Organe de inspectie fiscala din cadrul MFP si ANAF
OG92/03A83
OG92/03A115
HG1050/04PT10
LG414/02A7
HG859/02PT
LG82/91A16
OG92/03A175
2
CAS mod de calcul
Organe de inspectie fiscala din cadrul MFP si ANAF
HG3/97A1L1
HG3/97A1L2
Organe de inspectie fiscala din cadrul MFP si ANAF
LG571/03A19L1
LG571/03A21L1
LG571/03A145L2la)
OG92R/03A206L1lc)ld)
1
CASS -diferente de constituit in contabilitate
Organe de inspectie fiscala din cadrul MFP si ANAF
OG92/03A83
OG92/03A115
HG1050/04PT10
LG414/02A7
HG859/02PT
LG82/91A16
OG92/03A175
1
cheltuieli cu diurna platita transportatorilor
Organe de inspectie fiscala din cadrul MFP si ANAF
LG207/15
LG227/15
2
contributia angajatorilor la varsaminte de la persoane juridice pentru persoane cu handicap nemcadrate stabilita suplimentar
Organe de inspectie fiscala din cadrul MFP si ANAF
LG571/03A55
LG571/03A21L1
LG571/03A21L4
LG19/00A18
LG19/00A23
LG19/00A24
OU102/99A42L1
OU102/99A43
Organe de inspectie fiscala din cadrul MFP si ANAF
LG448/06A78L2
LG448/06A78L3
1
contributia de asigurari sociale de sanatate aferente sumelor platite salariatilor cu titlul de stimulente
Organe de inspectie fiscala din cadrul MFP si ANAF
LG345/02A24L2
LG571/03A145L3
OU17/00A12
LG345/02A16
LG145/97A52
OU102/99A42
OU102/99A43
OG11/96A13
OG92R/03A209
1
contributia la bugetele asigurarilor sociale si fondurilor speciale aferente veniturilor de natura salariala obtinute urmare unor hotarari judecatoresti
Organe de inspectie fiscala din cadrul MFP si ANAF
OG92R/03A43L2le)lf)
LG571/03A58
LG19/00A24L1
LG571/03A11
LG571/03A19L1
LG571/03A21L1
2
contributia la fondul de invatamant - depunerea declaratiilor fiscale
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
Organe de inspectie fiscala din cadrul MFP si ANAF
LG571/03A21L2
OG92R/03A216
OG24/01A1
OG24/01A5L1
LG414/02A9L1
LG90/96A14L3
OG92R/03A215L1
1
contributia la Fondul de solidaritate pentru persoanele cu handicap (3%) - pentru sume achitate unei persoane pentru perioada in care a avut reziliat contractul de munca in baza unei hotarari judecatoresti
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
6
contributia la Fondul de solidaritate sociala pentru persoanele cu handicap - baza de calcul
Alte organe
OG11/96A13
Alte organe
LG414/02A1
OU13/01A9
OG3/92A2
HG1178/96PT1.2
OU17/00
HG401/00
OU13/01A3
LG32/91A13
OG11/96A13
OG73/99A22
OG61/02A12
LG53/92A13
OU102/99A53
OU40/00A53
OG75/99A2
HG806/99A1
Organe de inspectie fiscala din cadrul MFP si ANAF
OG92R/03A199
OG92R/03A96
OG45/04A1
LG133/99A38
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
Organe de inspectie fiscala din cadrul MFP si ANAF
OU102/99A42
OU102/99A43
HG1008/02A5
LG448/06
LG571/03A145L13
LG571/03A134
LG571/03A155L1
LG571/03A155L2
HG44/04PT59
OG92R/03A206L2
OG92R/03A206
OPANAF519/05PT12.1
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
10
contributia la Fondul de solidaritate sociala pentru persoanele cu handicap - cine are obligatia de a face dovada refuzului de a angaja persoane cu handicap
Organe de inspectie fiscala din cadrul MFP si ANAF
OU102/99A42
OU40/00PT9
Organe de inspectie fiscala din cadrul MFP si ANAF
OU11/99A4
OMF1065/00PT10
OU40/00PT9
OU102/99A42
OU17/00A17
HG401/00PT9.3
OU13/01A9
LG85/99PT10
OU13/01A9.3