|  | Materia | Organul Constatator | Acte Normative | |
|---|
| 1 |
|
 | asupra obligaţiilor societăţii de a înregistra la venituri impozabile şi respectiv TVA colectată sumele aferente facturilor stornate ...., în condiţiile în care, societatea nu a făcut dovada efectuării demersurilor legale privind scăderea din gestiune a creanţelor |
| |
| | | Alte organe | LG207/15A277L1la)
LG571/03A21L1
LG571/03A21L4lm)
HG44/04A48
LG207/15A269L1lc)
LG207/15A269L1ld)
OG92R/03A119L1
OG92R/03A120L1
OG92R/03A120^1L1
OPANAF3741/15PT11.1lb | |
| 2 |
|
| calcularea cotei reduse de impozit pe profit in cazul exportului direct si exportului in lohn |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG414/02A9
HG859/02PT9.14
OG92/03A185
LG414/02A2
HG859/02PT2.4
OG92/03A175 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | OG3/92A17
OU17/00A12
LG345/02
OU13/01A9
OU217/99A1
OU163/01A3
LG414/02A2
OU13/01A3 | |
| 3 |
|
| calcularea impozitului pe profit aferent veniturilor din reevaluarea imobilizarilor corporale detinute ca investitii imobiliare |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A19L1
LG571/03A34L15
OG92R/03A216L3
OU17/00
HG598/02A3
LG345/02A29 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A19L1
LG571/03A24L15
OMF94/01PT5.39
LG571/03A21L3la)
LG571/03A128L8le)
HG44/04PT6L11
LG571/03A145^1L1
LG571/03A55L2lk)
OU158/05A6L2
OG92R/03A206L1lc)ld)
OG92R/03A120L1
OG92R/03A120^1
OPANAF2137/11PT11.1
LG343/04A42L1
LG343/04A43
Instructiuni 1008/220/03fara articol | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A19L1
LG571/03A24L7
LG571/03A24L11
LG571/03A24L15
HG44/04PT71^5
LG571/03A55L1
LG571/03A55L2lk)
HG44/04PT67
HG44/04PT68 | |
| 1 |
|
| calcularea, declararea si achitarea impozitului pe profit aferent trimestrului |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG414/02A7
LG414/02A1
LG414/02A21
LG571/03A156
OG92R/03A176 | |
| 2 |
|
| calcularea, declararea si achitarea impozitului pe profit aferent trimestrului IV |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG414/02A20
LG414/02A9
HG859/02PT9.14
LG571/03A21 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG414/02A9L7
LG345/02A22L5
LG571/03A34L6 | |
| 1 |
|
| calculat ca urmare a diminuarii capitalurilor proprii determinata de retragerea unui asociat |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | OU158/01A28
HG163/02A20
OG11/96A13
OG61/02A12
OMF1223/98 | |
| 1 |
|
| calculat ca urmare a fuziunii prin absorbtie, lichidarii, dizolvarii societatii |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | OG92/03A82
OU17/00A18
LG345/02A22 | |
| 1 |
|
| calculul impozitului pe profit aferent evaluarii disponibilitatilor in valuta |
| |
| | | 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 |
|
| calculul impozitului pe profit in cazul aplicarii in productie a unor brevete de inventie |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG64/91A68 | |
| 4 |
|
| calculul impozitului pe profit in conditiile in care nu s-a analizat rezultatul financiar contabil al anului precedent |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | OG3/92A25
OU17/00A25
OG26/95A2
LG145/97A5
OU150/02A51
LG32/91A9
OG73/99A25
OG7/01A25
OG92/03A176
LG571/03A2
HG44/04PT
OG92/03A86 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG414/02A9L7lj)
LG82/91A6L1
OG92R/03A48
HG1050/04PT47.1
OG92R/03A119L1
LG571/03A19L1
OG92R/03A214L1la)
OG92R/03A214L3 | |
| | | 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 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A19
LG571/03A21L4le)
LG571/03A11
LG571/03A21L1
LG571/03A21L4lm)
LG571/03A145L2
LG571/03A146L1la)
LG571/03A146L2
LG571/03A128L8le)
LG571/03A128L1
LG571/03A128L3
LG571/03A128L4la)
LG571/03A128L4lb)
HG44/04PT12
HG44/04PT13
HG44/04PT43L2
HG44/04PT45L4
HG44/04PT48
HG44/04PT6L13
HG44/04PT6L14
OG92R/03A119L1
OG92R/03A120L1
OG92R/03A206L1lc)ld)
OPANAF450/13PT11.1lb)
OG92R/03A111L1
LG95/06A363^1 | |
| 1 |
|
| calculul impozitului pe profit in conditiile in care prin inregistrarea contabila a productiei finite societatea isi diminueaza veniturile realizate |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A19
LG571/03A21
LG571/03A145
OG92/03A176
OG92/03A179 | |
| 1 |
|
| calculul impozitului pe profit in conditiile in care prin neinregistrarea veniturilor din inchirieri in cuantumul prevazut contractual, societatea si-a diminuat veniturile realizate |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG414/02A7
LG414/02A19L1
LG414/02A9L1
LG571/03A21L1
LG345/02A22L4
LG345/02A1
LG414/02A35
HG859/02PT35.4 | |
| 1 |
|
| calculul impozitului pe profit stabilit ca urmare a reintregirii bazei impozabile cu fondul de rezerva peste limita legala |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | OG64/01A1
OU217/99A4
LG414/02A7
HG402/00
OG92R/03A206
OG92R/03A109L1
OG92R/03A109L2
OG92R/03A105L1 | |
| 1 |
|
| cheltuieli aferente unui litigiu care nu intră în sarcina societăţii |
| |
| | | Alte organe | LG571/03A21L1
LG571/03A21L2le)
LG571/03A21L4lm)
LG571/03A21L4lf)
LG571/03A145L2la)
LG571/03A146L1lb)
HG44/04PT44
HG44/04PT48
LG571/03A19L1 | |
| 1 |
|
| cheltuieli aferente: depasirii normelor proprii de consum, cantitatilor de amoniac lipsa prin consumul ce depaseste cantitatilor normale si TVA, serviciilor prestate cu care a fost diminuata pierderea fiscala si TVA, serviciilor de audit financiar pentru situatiile financiare de grup si dreptul de deducere a TVA, dobanzilor si diferentelor de curs valutar |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A21L1
LG571/03A21L4lm)
LG571/03A21L4le)
LG571/03A23L1
LG571/03A11L1
LG571/03A128L4ld)
LG571/03A128L1
LG571/03A145L1
LG571/03A145L2
LG571/03A145L2la)
LG571/03A146L1la)
OG92R/03A206L1lc)ld)
OG92R/03A213L1
HG44/04PT45L4
HG44/04PT23le)
HG44/04PT48
HG44/04PT22
HG44/04PT82L10
OPANAF 2906/14PT 2.5
OPANAF 2906/14PT11.1lb) | |
| 1 |
|
| cheltuieli cu amortizarea aferentă valorii reevaluate a imbilizărilor încadrate eronat în temeiul de drept |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A34L1lb)
LG571/03A35
LG571/03A21L1
LG571/03A21L4lm)
LG571/03A145L2la)
LG571/03A128L4la)
LG571/03A128L4lb)
LG571/03A21L4lf)
LG571/03A22L5
LG571/03A24L1
LG571/03A24L3ld)
LG571/03A24L11
LG571/03A128L4ld)
LG571/03A128L8la-c)
LG571/03A21L3lc)
LG571/03A21L4
LG571/03A146L1la)
LG571/03A155L5
LG571/03A128L8lf)
LG571/03A128L8lb)
HG44/04PT44
HG44/04PT48
HG44/04PT57^1
HG44/04PT6L4
HG44/04PT46L1
HG44/04PT46
HG44/04PT6L11
HG44/04PT11
OG92R/03A94L2
OG92R/03A206L1lc)ld)
OG92R/03A119L1
OG92R/03A120L1
OG92R/03A120^1
LG571/03A214 | |
| 1 |
|
| cheltuieli cu amortizarea mijloacelor fixe care nu au funcţionat o perioadă mai mare de o lună |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | OG92R/03A119L1
OG92R/03A120L1
OG92R/03A120^1
LG571/03A160L1
LG571/03A160L2lc)
LG571/03A160L3
LG571/03A160L5
LG571/03A19L1
LG571/03A7PT26
LG571/03A21L4lm)
LG571/03A21L1
LG571/03A21L3lc)
LG571/03A21L3la)
LG571/03A21L3li)
LG571/03A24L11
LG571/03A134^2
LG571/03A137L2la)
LG571/03A145L2la)
LG571/03A128L4
LG571/03A128L9lf)
LG571/03A149L4la)PT1
LG571/03A137L1
LG571/03A135L6
HG44/04PT82L1
HG44/04PT82L3
HG44/04PT82L5
HG44/04PT82L6
HG44/04PT82L9
HG44/04PT82L10
HG44/04PT48
HG44/04PT22
HG44/04PT33
HG44/04PT70L2
HG44/04PT7L3
HG44/04PT7L6
HG44/04PT6L11
HG44/04PT6L12
HG44/04PT6L14
HG44/04PT6L15
HG44/04PT54.1
HG44/04PT54.4
OU79/08A2L1
OU79/08A2L2
HG1050/04PT65.1
HG1050/04PT65.2
HG2139/04CAP3PT5
Decizia Comisiei Fiscale 6/04
LG76/02A19la)
LG76/02A27L1
HG174/02A14L1
LG53/03 privind Codul MunciiA229L4
OG92R/03A206L1lc)ld) | |
| 1 |
|
| cheltuieli cu amortizarea mijloacelor fixe si cu activele cedate din vanzarea mijloacelor fixe |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A19L1
LG207/15A269L1lc | |
| 1 |
|
| cheltuieli cu cazarea din factura emisă pe numele persoanei fizice pentru care nu a prezentat documente care să justifice calitatea de salariat/persoană asimilată acestora |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A34L1lb)
LG571/03A35
LG571/03A21L1
LG571/03A21L4lm)
LG571/03A145L2la)
LG571/03A128L4la)
LG571/03A128L4lb)
LG571/03A21L4lf)
LG571/03A22L5
LG571/03A24L1
LG571/03A24L3ld)
LG571/03A24L11
LG571/03A128L4ld)
LG571/03A128L8la-c)
LG571/03A21L3lc)
LG571/03A21L4
LG571/03A146L1la)
LG571/03A155L5
LG571/03A128L8lf)
LG571/03A128L8lb)
HG44/04PT44
HG44/04PT48
HG44/04PT57^1
HG44/04PT6L4
HG44/04PT46L1
HG44/04PT46
HG44/04PT6L11
HG44/04PT11
OG92R/03A94L2
OG92R/03A206L1lc)ld)
OG92R/03A119L1
OG92R/03A120L1
OG92R/03A120^1
LG571/03A214 | |