| | Materia | Organul Constatator | Acte Normative | |
10 |
|
| impozitarea indemnizatiilor, primelor si altor venituri acordate sportivilor si tehnicienilor |
| |
| | | Organe de inspectie fiscala din cadrul Garzii Financiare | OG7/01A22
HG54/03A22
OG7/01A5
OG11/96A13
OMF2103/01PT3
OG70/94A4
LG414/02A7
LG506/01PT1 | |
| | | 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 | OG73/99A22
HG1066/99A22
OU13/01A3 | |
| | | Alte organe | LG32/94A1
OMF994/94PT2
OG11/96A13
OMF2103/01PT3 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | OG70/94A1
LG414/02A1
OG61/02A12
OG61/02A14
OG17/00A2
HG401/00PT1.3
LG345/02A9
OU17/00A2
OG7/01A22
OU102/99A53 | |
| | | Organe de inspectie fiscala din cadrul Garzii Financiare | OG7/01A22
HG54/03
OU13/01A3
LG414/02A7
OU13/01A9
OG61/02A12
OG11/96
OG11/96A13 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | OG70/97A21
LG32/91A1
OG73/99A22 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | OG92R/03A85 | |
| | | Alte organe | LG571/03A55L1
HG44/04PT67
HG44/04PT68
OG92R/03A206L1
OG92R/03A214
OPANAF519/05PT12.1 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A11L1
HG44/04PT67 | |
1 |
|
| impozitarea sumelor acordate cu titlu de ajutoare |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A55
LG571/03A311
OG92R/03A176 | |
1 |
|
| impozitarea veniturilor de natura primelor salariale |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A19L1
LG571/03A19L3
LG571/03A21L1
LG571/03A21L4lf)
LG571/03A7pct12
LG571/03A55L1
LG19/00A18
HG44/04PT12
HG44/04PT22
HG44/04PT44
OG92R/03A214L1la)
OG92R/03A206L1 | |
2 |
|
| impozitarea veniturilor din activitati desfasurate in baza contractelor civile |
| |
| | | 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 | |
1 |
|
| impozitarea veniturilor din activitati desfasurate in baza contractului de mandat încheiat pentru func?ia 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 |
|
| impozitarea veniturilor din dobanzi |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A67 | |
1 |
|
| impozitarea veniturilor din premii |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | OG11/96A13
OU217/99A4L6
OG73/99A40
OU7/01A40
LG571/03A81
OPANAF519/05PT12.4 | |
1 |
|
| impozitarea veniturilor din premii si jocuri de noroc |
| |
| | | Alte organe | LG571/03A18L1
HG44/04PT11
LG571/03A126L9lc)
LG571/03A141L2
LG571/03A147L4 | |
1 |
|
| impozitarea veniturilor din prime de asigurare de viata achitate de angajator in numele angajatilor |
| |
| | | 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 | |
1 |
|
| impozitarea veniturilor obtinute de jucatori in baza conventiilor civile |
| |
| | | 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 | |
1 |
|
| impozitarea veniturilor realizate in afara zonelor defavorizate |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG345/02A14
LG571/03A134
LG571/03A155
HG598/02A68
LG414/02A9L1
LG571/03A21L1
OU24/98A6
HG728/01A9
LG414/02A9
LG571/03A21
OG92R/03A175
OPANAF519/05PT.12.7 | |
1 |
|
| impozitul pe venitul din salarii nu a fost declarat de societate la organul fiscal in raza caruia punctul de lucru a fost infiintat |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | OG92R/03A26 | |
1 |
|
| impozitul pe venitul microintreprinderilor (mod de calcul) |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | OG24/01A5L1
LG414/02A9L1
LG345/02A22L4
LG345/02A22L5 | |
2 |
|
| impozitul pe veniturile de natura salariala obtinute in urma hotararii judecatoresti |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | OG92R/03A43L2le)lf)
LG571/03A58
LG19/00A24L1
LG571/03A11
LG571/03A19L1
LG571/03A21L1 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A52L1la)
LG571/03A93L1
LG571/03A93L3
HG44/04PT62 | |
1 |
|
| impunerea sumei care excede valorii bunurilor din activul net al societatii cuvenite unui asociat la retragerea din societate |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG414/02A9L1
LG571/03A21L1
LG571/03A145L1
LG571/03A145L3la)
LG571/03A128L1
LG571/03A126L1
LG571/03A128L5
LG571/03A134L3
LG571/03A65L1lc)
LG571/03A67L3Lb)
LG571/03A7pct12
LG571/03A69L1la)
LG571/03A70L3
LG571/03A71L3lc)
LG571/03A71L1
HG44/04PT22
HG44/04PT48
HG44/04PT50L3la)
HG859/02PT9.14 | |
2 |
|
| incadrare venituri in categoria veniturilor de natura salariala, in conditiile in care raporturile dintre societate si beneficiarii de venituri intrunesc trasaturile unor activitati dependente |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A19L1
LG571/03A20lc)
LG571/03A21L1
LG571/03A21L4lm)
LG571/03A145L2la)
LG571/03A146L1la)
LG571/03A55L1
LG571/03A55L2lk)
LG571/03A57L1
LG571/03A57L2
LG571/03A58
OG92R/03A207L1 | |
| | | Alte organe | LG571/03A21L1
LG571/03A21L4lm)
LG571/03A7L1PT2.1
LG571/03A7L1PT2.2
LG571/03A55L2lk)
LG571/03A296^3la)
HG44/04PT22
HG44/04PT48
OG92R/03A94L3le) | |
1 |
|
| incadrarea chiriilor şi utilităţilor aferente locuitelor utilizate de salariati rezidenţi, suportate de societatea contestatoare, în categoria avantajelor de natură salarială, in conditiile in care organele de inspecţie fiscală nu au procedat la analizarea documentelor suplimentare prezentate de contestatoare la discutia finala |
| |