Materia Organul Constatator Acte Normative 1 deductibilitatea fiscala a cheltuielilor cu amortizarea Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A16 LG571/03A19L1 LG571/03A21L1 LG571/03A21L3li) LG571/03A24L1 LG571/03A145L2la) LG571/03A146L1la) OG92R/03A213L1 OG92R/03A213L5 OG92R/03A214L1la) OG92R/03A214L3 OG92R/03A216L1 2 deductibilitatea la calculul impozitului pe profit a cheltuielilor înregistrate în contabilitate, care nu au la bază un document justificativ, potrivit legii Organe de inspectie fiscala din cadrul MFP si ANAF OG92R/03A43 OG92R/03A46 OG92R/03A214 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A19L1 LG571/03A21L4lf) OG92R/03A206L2 OG92R/03A213L1 OG92R/03A213L4 OG92R/03A216L1 OG92R/03A216L3 OG92R/03A216L3^1 1 modul de calcul al impozitului Organe de inspectie fiscala din cadrul MFP si ANAF LG207/15A269L1lc) LG207/15A269L1ld) LG571/03A19L1 LG571/03A35 LG571/03A134 LG571/03A134^1 LG571/03A134^2 LG571/03A156^2 LG82R/91A6 HG44/04PT12 1 obligatia platii impozitului pe profit aferent veniturilor inscrise in facturi fiscale dar neinregistrate in evidenta contabila si nedeclarate Organe de inspectie fiscala din cadrul MFP si ANAF LG207/15A269L1lc) LG207/15A269L1ld) LG571/03A19L1 LG571/03A35 LG571/03A134 LG571/03A134^1 LG571/03A134^2 LG571/03A156^2 LG82R/91A6 HG44/04PT12 1 Impozit pe venit 1 impozitarea avantajelor in natura acordate salariatilor Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A55L1 LG571/03A55L2lk) LG571/03A55L4 LG571/03A57 OG92R/03A65L1 12 Procedura 2 cerea de anulare a actului administrativ fiscal pe motivul nerespectarii procedurii de desfasurare a controlului fiscal Organe de inspectie fiscala din cadrul MFP si ANAF OG92R/03A43 OG92R/03A46 OG92R/03A214 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A126L9 LG571/03A134 LG571/03A134^1L1 LG571/03A134^1L7 LG571/03A134^2 LG571/03A141L2lf) LG571/03A141L3 LG571/03A145L1 LG571/03A145L2 LG571/03A146L1la) LG571/03A155L19la)-ld) OG92R/03A43L2 OG92R/03A46 HG44/04PT37.3 HG44/04PT39 HG44/04PT40 1 contestatie fara obiect Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A19L1 LG571/03A21L4lf) OG92R/03A206L2 OG92R/03A213L1 OG92R/03A213L4 OG92R/03A216L1 OG92R/03A216L3 OG92R/03A216L3^1 4 contestatie nemotivata Organe de inspectie fiscala din cadrul MFP si ANAF OG92R/03A6 OG92R/03A7L2 OG92R/03A22 OG92R/03A23L1 OG92R/03A23L2 OG92R/03A65L2 OG92R/03A119 OG92R/03A120 OG92R/03A120^1 OG92R/03A207L1 LG207/15A269L1lc) LG207/15A269L1ld) LG571/03A7pct21 LG571/03A11L1 LG571/03A19L1 LG571/03A21L1 LG571/03A21L4lm) LG571/03A23L5 LG31/90A1 Organe de inspectie fiscala din cadrul MFP si ANAF LG207/15A269L1lc) LG207/15A269L1ld) LG571/03A19L1 LG571/03A35 LG571/03A134 LG571/03A134^1 LG571/03A134^2 LG571/03A156^2 LG82R/91A6 HG44/04PT12 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A126L9 LG571/03A134 LG571/03A134^1L1 LG571/03A134^1L7 LG571/03A134^2 LG571/03A141L2lf) LG571/03A141L3 LG571/03A145L1 LG571/03A145L2 LG571/03A146L1la) LG571/03A155L19la)-ld) OG92R/03A43L2 OG92R/03A46 HG44/04PT37.3 HG44/04PT39 HG44/04PT40 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A19L1 LG571/03A21L4lf) OG92R/03A206L2 OG92R/03A213L1 OG92R/03A213L4 OG92R/03A216L1 OG92R/03A216L3 OG92R/03A216L3^1 1 nesustinuta cu documente Organe de inspectie fiscala din cadrul MFP si ANAF OG92R/03A6 OG92R/03A7L2 OG92R/03A22 OG92R/03A23L1 OG92R/03A23L2 OG92R/03A65L2 OG92R/03A119 OG92R/03A120 OG92R/03A120^1 OG92R/03A207L1 LG207/15A269L1lc) LG207/15A269L1ld) LG571/03A7pct21 LG571/03A11L1 LG571/03A19L1 LG571/03A21L1 LG571/03A21L4lm) LG571/03A23L5 LG31/90A1 1 prin decizie se poate desfiinta total sau partial actul administrativ atacat, situatie în care urmeaza sa se încheie un nou act administrativ fiscal care va avea în vedere strict considerentele deciziei de solutionare Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A19L1 LG571/03A21L4lf) OG92R/03A206L2 OG92R/03A213L1 OG92R/03A213L4 OG92R/03A216L1 OG92R/03A216L3 OG92R/03A216L3^1 1 retinerea gresita a starii de fapt in decizia de impunere precum si incadrarea eronata in temeiul de drept Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A126 LG571/03A133 LG571/03A134^1L1L4 LG571/03A134^2L1 LG571/03A145L1 LG571/03A150 LG571/03A155 LG571/03A157L2 OG92R/03A7L2 OG92R/03A43L2 OG92R/03A41 OG92R/03A46 2 suspendarea solutionarii contestatiei pana la finalizarea laturii penale Organe de inspectie fiscala din cadrul MFP si ANAF OG92R/03A43 OG92R/03A46 OG92R/03A214 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A16 LG571/03A19L1 LG571/03A21L1 LG571/03A21L3li) LG571/03A24L1 LG571/03A145L2la) LG571/03A146L1la) OG92R/03A213L1 OG92R/03A213L5 OG92R/03A214L1la) OG92R/03A214L3 OG92R/03A216L1 12 TVA 1 dacă în mod legal organele de inspecţie fiscală nu au acordat societãţii contestatoare dreptul de deducere a TVA Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A126L9 LG571/03A134 LG571/03A134^1L1 LG571/03A134^1L7 LG571/03A134^2 LG571/03A141L2lf) LG571/03A141L3 LG571/03A145L1 LG571/03A145L2 LG571/03A146L1la) LG571/03A155L19la)-ld) OG92R/03A43L2 OG92R/03A46 HG44/04PT37.3 HG44/04PT39 HG44/04PT40 1 dacă poate beneficia de exercitarea dreptului de deducere aferentă taxei pe valoarea adăugată înscrisă în facturi în condiţiile în care societatea nu justifică cu documente necesitatea prestării acestor servicii Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A126L9 LG571/03A134 LG571/03A134^1L1 LG571/03A134^1L7 LG571/03A134^2 LG571/03A141L2lf) LG571/03A141L3 LG571/03A145L1 LG571/03A145L2 LG571/03A146L1la) LG571/03A155L19la)-ld) OG92R/03A43L2 OG92R/03A46 HG44/04PT37.3 HG44/04PT39 HG44/04PT40 1 dreptul de deducere a TVA aferenta achizitiilor care nu sunt destinate utilizarii in folosul operatiunilor sale taxabile Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A16 LG571/03A19L1 LG571/03A21L1 LG571/03A21L3li) LG571/03A24L1 LG571/03A145L2la) LG571/03A146L1la) OG92R/03A213L1 OG92R/03A213L5 OG92R/03A214L1la) OG92R/03A214L3 OG92R/03A216L1 1 dreptul de deducere a TVA aferenta achizitiilor destinate realizarii investitiilor Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A145L1 LG571/03A145L2la) LG571/03A146L1la) OG92R/03A216L1 1 dreptul de deducere a TVA aferenta serviciilor Organe de inspectie fiscala din cadrul MFP si ANAF LG207/15A269L1ld) LG571/03A145L1 LG571/03A145L2la) LG571/03A146L1la) LG571/03A155L19la)-ld) LG571/03A159L1 2 dreptul de deducere a TVA fara a avea la baza documente justificative Organe de inspectie fiscala din cadrul MFP si ANAF OG92R/03A43 OG92R/03A46 OG92R/03A214