Materia Organul Constatator Acte Normative 1 obligatia colectarii TVA la agentii economici neplatitori de TVA (societate de asigurari) care depasesc plafonul de scutire si nu depun cerere de luare in evidenta ca platitori de TVA Organe de inspectie fiscala din cadrul MFP si ANAF OG7/01A65 OG7/01A67 OG92R/03A186 OU17/00A6 OU17/00A25 1 obligatia colectarii TVA pentru marfurile vandute, in conditiile in care s-a facut dovada de catre organele de control ca operatiunile au avut loc in realitate dar nu au fost intocmite documente justificative Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A19 LG571/03A21 LG571/03A20 LG571/03A126 OG92R/03A176 OG92R/03A115 OG92R/03A116 OG92R/03A120 OG92R/03A121 OMFP519/05 LG414/02A7 LG414/02A2 LG414/02A9 LG571/03A145 LG571/03A140 OMF2055/98 OMF2055/98PT1 2 obligatia colectarii TVA pentru servicii efectuate de prestatori din Romania pentru beneficiari cu sediul in strainatate Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A143 OG92R/03A209 Organe de inspectie fiscala din cadrul MFP si ANAF OG92R/03A216 1 obligatia colectarii TVA pentru venituri din prestari servicii ce nu au fost facturate beneficiarului Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A134 LG571/03A155 OG92/03A6 OG92/03A7 OG92R/03A216 1 obligatia persoanelor fizice, care obtin venituri cu caracter de continuitate din tranzactii imobiliare constand in vanzarea de constructii noi si terenuri construibile, de a se inregistra ca platitor de TVA si de a colecta taxa pe valoarea adaugata aferenta acestor operatiuni, in situatia in care a depasit plafonul de scutire de TVA Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A141 LG571/03A137 3 obligatia virarii la buget a TVA inscrisa in facturi fiscale neinregistrate in evidenta contabila Organe de inspectie fiscala din cadrul MFP si ANAF OG3R/92A10 OG70R/94A4 Organe de inspectie fiscala din cadrul MFP si ANAF LG82R/91A6 LG414/02A7 HG598/02A3 HG598/02A68 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A103 LG571/03A126 LG571/03A140 OG92R/03 OMFP519/05 1 obligativitatea achitarii tva evidentiata in contabilitate dar nedeclarata Organe de inspectie fiscala din cadrul MFP si ANAF OG92R/03A22 LG571/03 1 rambursarea TVA pentru persoane impozabile care nu au realizat operatiuni taxabile Organe de inspectie fiscala din cadrul MFP si ANAF LG345/02A22 LG571/03A145 HG598/02A60 1 stabilirea bazei de impozitare a taxei pe valoarea adaugata aferenta tranzactionarii unui imobil Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A11 LG571/03A141 HG44/04 HG44/04PT23 OG92/03A7 OG92/03A94 OPANAF519/05 OMFP1939/04 29 stabilirea bazei de impozitare a TVA - modul de calcul Organe de inspectie fiscala din cadrul MFP si ANAF OG92R/03A186 Organe de inspectie fiscala din cadrul MFP si ANAF OG92R/03A65 OG92R/03A66 OG92R/03 OG92R/03A186 OG92/03A54 LG571/03A110 LG571/03A118 LG82R/91A7 HG44/04 HG44/04PT12 HG84/05 HG1050/04 OU16R/01 OU16R/01A7 Organe de inspectie fiscala din cadrul MFP si ANAF LG571R/03A140 OG92R/03A182 OG92R/03A183 HG44/04 HG1050/04 OG22/92A3 OU102/99A42 OU102/99A43 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A7 HG44/04PT48 HG1050/04 OG92R/03A216 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A126 LG571/03A128 LG571/03A133 LG571/03A145 HG44/04PT45 Organe de inspectie fiscala din cadrul MFP si ANAF OG92R/03A85 OG92/03A94 HG1050/04A107.1 OMFP1304/04 LG15/94A4 LG15/94A6 HG909/97A7 HG909/97PT9 LG571/03A24 LG571/03 LG571/03A103 OG92R/03A216 Organe de inspectie fiscala din cadrul MFP si ANAF LG571R/03 LG571R/03A83 OG92R/03 OG92R/03A115 OU138/04 Organe de inspectie fiscala din cadrul MFP si ANAF LG571R/03 LG571R/03A145 LG571/03A141 HG44/04 HG44/04PT45 HG44/04PT46 HG44/04PT44 OG92R/03A216 OG92R/03A109 HG1050/04 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03 LG571/03A156 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03 LG571/03A19 LG571/03A155 LG571/03A21 LG571/03A134 LG571/03A146 LG571/03A160 HG44/04PT59 OG92R/03A216 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A21 LG571/03A134 LG571/03A146 LG571/03A155 OG92R/03 OPANAF519/05 Organe de inspectie fiscala din cadrul MFP si ANAF LG82/91A8 LG571/03A19 HG44/04PT12 LG571R/03 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A141 LG571/03A24 HG44/04 OG92R/03 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A7 LG571/03A11 HG44/04 Organe de inspectie fiscala din cadrul MFP si ANAF OG92R/03 LG571/03A21 LG571/03A146 LG571/03A160 LG571/03A57 HG1050/04 HG44/04PT46 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A145 OG92R/03A216 Organe de inspectie fiscala din cadrul MFP si ANAF LG82R/91A6 LG571/03A21 LG571/03A146 LG571/03A134 LG571/03A160 LG571/03A153 LG571/03A67 HG44/04PT46 HG1050/04 LG31R/90 OG92R/03A216 Organe de inspectie fiscala din cadrul MFP si ANAF OG92R/03 HG1050/04 LG571/03A21 LG571/03A24 LG571/03A160 LG571/03A145 LG571/03A146 HG44/04PT44 HG44/04 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A145 LG571R/03A145 LG571/03A127 OG92/03A6 OG92/03A7 HG1050/04 OPANAF519/05 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A145 LG571/03A160 LG571/03A146 LG571/03A134 LG571/03A128 LG571/03A137 LG571/03A156 HG44/04PT56.4 HG44/04PT46 OG92R/03A216 OG92R/03A209 HG1050/04 OPANAF519/05 Organe de inspectie fiscala din cadrul MFP si ANAF LG345/02A16 LG571/03A138 LG571/03A160 LG571/03A143 HG44/04 HG44/04PT65 HG427/04A6 OMFP1846/03A2 Organe de inspectie fiscala din cadrul MFP si ANAF LG414/02A7 LG414/02A9 Organe de inspectie fiscala din cadrul MFP si ANAF OG92R/03A109 OG92R/03A119 OPANAF519/05 OMFP585/05A1