Materia Organul Constatator Acte Normative 1 deductibilitatea fiscala a cheltuielilor cu comisioane, servicii de consultanta, management si alte prestari servicii Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A19 LG571/03A21 OG92R/03A119 LG571/03A145 1 deductibilitatea fiscala a cheltuielilor cu investitii efectuate la imobile Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A134 LG571/03A145 LG571/03A19 LG571/03A24 OG92R/03A119 OG92R/03A120 1 deductibilitatea fiscala a cheltuielilor cu investitiile efectuate la imobile inchiriate Organe de inspectie fiscala din cadrul MFP si ANAF HG728/01A9 HG909/97 LG345/02A22 LG571/03A21 4 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 OG70/94A4 OU17/00A25 HG401/00 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A19L1 LG571/03A21L1 LG571/03A11L1 LG571/03A24L1 LG571/03A24L11 LG571/03A145L2la) LG571/03A126L3 LG571/03A151 LG571/03A157 OG92/03A119 OG92/03A120 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A11L1^2 LG571/03A19L1 LG571/03A21L4lr) LG571/03A146L1la) LG571/03A155L5 OG92/03A119 OG92/03A120 OG92R/03A214L1la) OG92R/03A214L3 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A11L1^2 LG571/03A19L1 LG571/03A21L4lr) LG571/03A21L4lf) LG571/03A146L1la) LG571/03A155L5 LG571/03A145L2la) OG92/03A119 OG92/03A120 OG92/03A210 1 deductibilitatea fiscala a cheltuielilor cu marfurile inscrise in facturi care nu indeplinesc conditia de document justificativ Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A19L1 LG571/03A21L1 LG571/03A21L4 LG571/03A21L4lf) LG571/03A21L4lm) LG571/03A21L4lr) LG571/03A146L1la) LG571/03A155L5 OG92/03A119 OG92/03A120 OG92/03A210 OG92R/03A214L1 OG92R/03A214L3 2 deductibilitatea fiscala a cheltuielilor cu materialele lipsa constatate la inventariere Organe de inspectie fiscala din cadrul MFP si ANAF OG70/94A4 HG401/00PT10.6 OG17/00A18 Organe de inspectie fiscala din cadrul Garzii Financiare OG70/94A4 HG401/00PT10.18 1 deductibilitatea fiscala a cheltuielilor cu prestarile de servicii Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A19 OG92/03A119 OG92/03A120 OG92/03A210 1 deductibilitatea fiscala a cheltuielilor cu prestarile de servicii facturate de un contribuabil inactiv Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A11L1^2 LG571/03A19L1 LG571/03A21L4lr) LG571/03A146L1la) LG571/03A155L5 OG92/03A119 OG92/03A120 OG92/03A210 OG92R/03A216 2 deductibilitatea fiscala a cheltuielilor de aprovizionare cu marfuri inscrise in facturi cere nu indeplinesc calitatea de document justificativ Organe de inspectie fiscala din cadrul MFP si ANAF LG571R/03A19 LG571R/03A145 OG92/03A119 OG92/03A120 LG571/03A160 HG831/97A6 HG44/04PT45 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A19L1 LG571/03A21L1 LG571/03A11L1^2 LG571/03A21L4lr) LG571/03A146L1la) LG571/03A155L5 OG92/03A119 OG92/03A120 2 deductibilitatea fiscala a cheltuielilor in conditiile in care societatea detine certificat de investitor in zona defavorizata, dar are activitati si in afara zonei defavorizate Organe de inspectie fiscala din cadrul MFP si ANAF OG24/01 OG92/03A105 OG92/03A114 OG92/03A115 OG92/03A120 Organe de inspectie fiscala din cadrul MFP si ANAF HG1050/04PT102.4 OG92R/03A105 OG92R/03A109 OG92R/03A216 13 deductibilitatea fiscala a cheltuielilor inregistrate in contabilitate fara a avea la baza documente justificative Organe de inspectie fiscala din cadrul MFP si ANAF OG70/94A4 Organe de inspectie fiscala din cadrul MFP si ANAF LG414/02A6 LG571/03A21 OG61/02A12 OG92R/03A116 Organe de inspectie fiscala din cadrul MFP si ANAF LG414/02A7 LG414/02A9 LG571/03A19 LG571/03A21 OG61/02A12 OG61/02A13 OG92R/03A115 OG92R/03A116 Organe de inspectie fiscala din cadrul MFP si ANAF LG414/02A7 LG414/02A9 LG571/03A19 LG571/03A21 OG92R/03A115 OG92R/03A116 Organe de inspectie fiscala din cadrul MFP si ANAF LG414/02A9 LG571/03A21 OG61/02A12 OG92R/03A116 Organe de inspectie fiscala din cadrul MFP si ANAF LG414/02A9 LG571/03A21 OG61/02A12 OG61/02A14 OG92R/03A116 Organe de inspectie fiscala din cadrul MFP si ANAF LG414/02A9 LG571/03A21 OG61/02A12 OG92R/03A116 Organe de inspectie fiscala din cadrul MFP si ANAF LG414/02A9 LG571/03A21 OG61/02A12 OG92R/03A108 OG92R/03A116 Organe de inspectie fiscala din cadrul MFP si ANAF LG414/02A7 LG571/03A21 OG61/02A12 OG92R/03A115 Organe de inspectie fiscala din cadrul MFP si ANAF LG414/02A9 LG571/03A21 OG61/02A12 OG92R/03A116 Organe de inspectie fiscala din cadrul MFP si ANAF LG571R/03A19 LG571R/03A145 OG92/03A119 OG92/03A120 LG571/03A160 HG831/97A6 HG44/04PT45 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A19 LG571/03A21 OG92R/03A119 LG571/03A145 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A19 LG571/03A21 OG92/03A119 OG92/03A120 1 deductibilitatea fiscala a pierderilor din creante neacoperite cu provizioane Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A21L1 LG571/03A21L4lf) LG571/03A21L4lm) LG571/03A22L1lc) LG571/03A145L1 LG571/03A145L2la) LG571/03A11L1 LG571/03A7pct12 LG571/03A67 LG571/03A67L1 OG92/03A119 OG92/03A120 OG92/03A210 2 deductibilitatea fiscală a cheltuielilor privind mărfurile achiziţionate de la un contribuabil inactiv Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A11L1^2 LG571/03A19L1 LG571/03A21L4lr) LG571/03A146L1la) LG571/03A155L5 OG92/03A119 OG92/03A120 OG92R/03A214L1la) OG92R/03A214L3 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A11L1^2 LG571/03A19L1 LG571/03A21L4lr) LG571/03A21L4lf) LG571/03A146L1la) LG571/03A155L5 LG571/03A145L2la) OG92/03A119 OG92/03A120 OG92/03A210