Materia Organul Constatator Acte Normative 3 deductibilitatea fiscala a cheltuielilor ce nu au corespondent in venituri Organe de inspectie fiscala din cadrul MFP si ANAF LG414/02A9 LG571/03A21 LG571/03A145 LG571/03 LG345/02A24 HG44/04 HG859/02PT9 HG859/02 OG17/00A19 Organe de inspectie fiscala din cadrul MFP si ANAF OG70R/94A4 LG414/02A9 LG571/03A21 LG571/03 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A21 OPANAF519/05 OG92R/03 HG44/04 1 deductibilitatea fiscala a cheltuielilor cu achizitii de marfuri pentru care nu exista documente justificative Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03 LG82/91A6 OG7/01 OG92/03A182 7 deductibilitatea fiscala a cheltuielilor cu amortizarea Organe de inspectie fiscala din cadrul MFP si ANAF LG414/02A9 HG859/02PT9.14 HG859/02PT9 LG571/03A21 LG571/03 LG571/03A145 HG44/04 LG345/02A22 LG345/02A24 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A19 LG571/03A21 LG571/03A24 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A21 LG571R/03A22 LG571/03A145 OG92/03A7 OG92/03A65 OG92/03A94 Organe de inspectie fiscala din cadrul MFP si ANAF LG571R/03 OG92R/03 Organe de inspectie fiscala din cadrul MFP si ANAF LG82R/91A6 LG571/03A21 LG571/03A24 LG571/03A11 LG571/03A128 LG571/03A145 HG44/04PT17 HG44/04PT22 LG15/94A2 LG15/94A4 HG909/97PT7 Organe de inspectie fiscala din cadrul MFP si ANAF LG571R/03A22 LG571/03A24 LG571/03A19 HG44/04 LG15/94A4 HG909/97PT7 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03 1 deductibilitatea fiscala a cheltuielilor cu chirii Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A11 LG571/03A21 OG92R/03A65 OG92R/03A109 7 deductibilitatea fiscala a cheltuielilor cu comisioane, servicii de consultanta, management si alte prestari servicii Organe de inspectie fiscala din cadrul MFP si ANAF LG414/02A9 LG571/03A21 LG571/03A145 LG571/03 LG345/02A24 HG44/04 HG859/02PT9 HG859/02 OG17/00A19 Organe de inspectie fiscala din cadrul Garzii Financiare LG414/02A9 LG414/02A20 HG859/02PT9.14 LG345/02A22 LG345/02A24 OG70/97A19 HG886/99A10 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A21 LG571/03 LG571/03A145 LG414/02A9 LG414/02A16 LG345/02A24 HG859/02 Organe de inspectie fiscala din cadrul MFP si ANAF LG414/02A9 HG859/02PT9.14 HG859/02PT9 LG571/03A21 LG571/03 LG571/03A145 HG44/04 LG345/02A22 LG345/02A24 Organe de inspectie fiscala din cadrul MFP si ANAF HG44/04 OG92R/03A176 OG92R/03A115 OG92R/03A120 OMFP519/05 LG571/03A7 LG571/03A19 HG44/04PT48 OG83/04 Organe de inspectie fiscala din cadrul MFP si ANAF LG31R/90 OG92R/03 Organe de inspectie fiscala din cadrul MFP si ANAF LG571R/03 OG92R/03 1 deductibilitatea fiscala a cheltuielilor cu contributiile sociale Organe de inspectie fiscala din cadrul MFP si ANAF LG571R/03A145 LG571R/03 HG44/04 OG92R/03A216 2 deductibilitatea fiscala a cheltuielilor cu dobanzi si din diferente de curs valutar care nu au corespondent in venituri Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A160 LG571/03A134 LG571/03A21 LG571/03A78 LG571/03A79 HG44/04 LG53/03 OU102/99A42 OU102/99A43 OG92R/03A209 OG92R/03A206 Organe de inspectie fiscala din cadrul MFP si ANAF LG82R/91A6 LG571/03A21 LG571/03A24 LG571/03A11 LG571/03A128 LG571/03A145 HG44/04PT17 HG44/04PT22 LG15/94A2 LG15/94A4 HG909/97PT7 1 deductibilitatea fiscala a cheltuielilor cu impozitul pe veniturile nerezidentilor suportat de platitor Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A21 LG571/03 LG571/03A145 LG414/02A9 LG414/02A16 LG345/02A24 HG859/02 1 deductibilitatea fiscala a cheltuielilor cu indemnizatia de deplasare, transport, cazare, etc. Organe de inspectie fiscala din cadrul MFP si ANAF OU217/99A5 LG332/01A7 LG189/01PT9 DC3/02 Dc3/02 LG571/03A21 HG543/95 1 deductibilitatea fiscala a cheltuielilor cu investitii efectuate la imobile Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03 2 deductibilitatea fiscala a cheltuielilor cu investitiile efectuate la imobile inchiriate 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 LG571/03A161 LG571/03A24 LG15/94A4 HG909/97PT7 HG909/97PT9 OU24/98A6 HG728/01A9 OMFP1939/04 OPANAF519/05 HG1050/04 5 deductibilitatea fiscala a cheltuielilor cu marfurile inscrise in facturi care nu indeplinesc calitatea de document justificativ Organe de inspectie fiscala din cadrul MFP si ANAF OG3R/92A19 OG3R/92A25 OG17/00A19 OG17/00A25 LG345/02A24 LG345/02A29 HG831/97A7 LG82/91PT119 HG401/00PT10.6 HG512/98PT10.5 HG831/97A6 OU17/00A31 OG11/96A13 OG61/02A12 OG70R/94A4 HG402/00A4 LG414/02A9 Organe de inspectie fiscala din cadrul MFP si ANAF OU17/00A19 OU17/00A25 OU17/00A31 LG345/02A22 LG345/02A24 LG345/02A29 HG401/00PT10.6 HG831/97A6 HG831/97A7 HG402/00A4 LG414/02A9 OG70R/94A4 OG70R/94A19 Organe de inspectie fiscala din cadrul MFP si ANAF LG345/02A22 LG345/02A24 LG345/02A29 LG571/03A145 LG571/03A155 LG82R/91A6 HG704/93PT119 HG831/97A6 OG61/02A12 OG61/02A14 OG92R/03A114 OG92R/03A115 OG92R/03A120 OG92R/03A176 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A21 LG571/03A145 LG571/03A155 OG92R/03A83 Organe de inspectie fiscala din cadrul MFP si ANAF LG571R/03 1 deductibilitatea fiscala a cheltuielilor cu materialele lipsa constatate la inventariere