Materia
Organul Constatator
Acte Normative
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
1
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
LG571/03A19L1
LG571/03A21L4lf)
OG92R/03A119L1
OG92R/03A120L1
OG92R/03A120L7
OG92R/03A120L2
1
deductibilitatea unor cheltuieli ce nu au la baza documente justificative potrivit legii
Organe de inspectie fiscala din cadrul MFP si ANAF
LG571/03A19L1
LG571/03A21L1
LG571/03A21L4lf)
LG571/03A146L1la)
LG571/03A155L5
OG92/03A119
OG92/03A120