|  | Materia | Organul Constatator | Acte Normative | |
|---|
| 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 |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | OG7/01A4L1lg)
OG7/01A4L2
OG7/01A9L1
OG7/01A9L2
OG7/01A22
OG7/01A23L2li)
OG7/01A24L1
OG7/01A24L2
LG345/02A9L6la)
LG345/02A18L3lb)
LG414/02A9L1
LG414/02A7L1
LG571/03A145L3la)
LG571/03A126L1
HG44/04PT68
HG44/04PT70
HG54/03A9PT1
HG54/03A9PT2
LG571/03A55L1
LG571/03A55L2lk)
LG571/03A55L3lg)
LG19/00A18
LG19/00A23
LG19/00A24
OG92R/03A206
HG348/03A22^1L6 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A21L4lm)
LG571/03A21L1
LG571/03A21L2
LG571/03A19L1
LG571/03A145L2
LG571/03A146L1
LG571/03A145L3la)
LG571/03A155
LG571/03A52L1
LG571/03A23L1L2
LG571/03A24L1
HG44/04PT48
HG44/04PT69
HG44/04PT12
HG44/04PT45L2
HG44/04PT45L4
HG44/04PT66L2
HG44/04PT84
OU150/02A52
OU158/05A1
LG76/02A26L1 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A11L2
LG571/03A21L1
LG571/03A21L4lt)
LG571/03A145L1
LG571/03A145L1la)
LG571/03A145^1
HG44/04PT45L1
HG44/04PT51
HG44/04PT24
HG44/04PT25
HG44/04PT67
HG44/04PT68
OMEF1850/04PT2 din Anexa 1
OMEF3512/08PT2
Circulara 2009341061
OG92R/03A206L1lc)ld)
OG92R/03A65
OG92R/03A7L2
OG92R/03A216L3
OG92R/03A216L3^1
OPANAF 450/13A11.6 | |
| 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 | |