|  | Materia | Organul Constatator | Acte Normative | |
|---|
| 2 |
|
 | deductibilitatea fiscala a cheltuielilor cu comisioane, servicii de consultanta, management si alte prestari servicii |
| |
| 3 |
|
| deductibilitatea fiscala a cheltuielilor cu marfurile inscrise in facturi care nu indeplinesc calitatea de document justificativ |
| |
| 2 |
|
| deductibilitatea fiscala a cheltuielilor cu marfurile inscrise in facturi care nu indeplinesc conditia de document justificativ |
| |
| 3 |
|
| deductibilitatea fiscala a cheltuielilor cu prestari servicii in conditiile in care nu se justifica prestarea acestora, iar contractele nu cuprind toate datele prevazute de lege |
| |
| 1 |
|
| deductibilitatea fiscala a cheltuielilor cu servicii de consultanta pentru care nu se face dovada prestarii efective a serviciilor |
| |
| 5 |
|
| deductibilitatea fiscala a cheltuielilor inregistrate in contabilitate fara a avea la baza documente justificative |
| |
| 2 |
|
| deductibilitatea fiscala a unor cheltuieli ce nu sunt efectuate in scopul realizarii de venituri impozabile |
| |
| 1 |
|
| deductibilitatea unor cheltuieli care hu au fost efectuate in scopul realizarii de venituri |
| |
| 2 |
|
| deductibilitatea unor cheltuieli ce nu au la baza documente justificative potrivit legii |
| |
| 1 |
|
| dreptul mde deducere a cheltuielilor cu prestari servicii |
| |
| 1 |
|
| estimarea impozitului pe profit aferent facturilor lipsa |
| |
| 1 |
|
| estimarea veniturilor impozabile |
| |
| 1 |
|
| modul de calcul a impozitului pe profit in cazul diminuarii veniturilor prin diverse metode |
| |
| 10 |
|
| modul de calcul al impozitului |
| |
| 1 |
|
| stabilirea valorii de piata a tranzactiilor efectuate intre persoane juridice afiliate |
| |
| 49 |
|
| |
| 3 |
|
| Impozit pe venitul nerezidentilor (conventii de evitare a dublei impuneri) |
| |
| 163 |
|
| |
| 136 |
|
| TVA |
| |
| 3 |
| Ministerul Finantelor Publice |
| |
| 2041 |
| MURES |
| |
| 1409 |
| |
| 270 |
| OLT |
| |
| 2298 |
| |
| 644 |
| SALAJ |
| |
| 606 |
| |
| 1365 |
| SIBIU |
| |
| 1906 |
| |
| 1593 |
 | TELEORMAN |
| |
| 206 |
|
| |
| 1 |
|
| accesorii aferente obligatiilor fiscale declarate prin declaratii de impozite si taxe si achitate la termen scadent |
| |
| 4 |
|
| accesorii aferente unor debite achitate in termen |
| |
| 69 |
|
| accesorii aferente unor debite neachitate in termen |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | OG92R/03A216L3
OG92R/03A116
OG92R/03A119
OG92R/03A120
OPANAF519/05PT12.1
OPANAF519/05
OG92R/03A206L1lc) | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A11L1
LG571/03A21L1
OG92R/03A67
OG92R/03A67L2
OPANAF519/05PT12.1 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A48
LG82R/91A1
LG82R/91A8
OMFP1753/04
OPANAF519/05
OG92R/03A119
OG92R/03A120 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | OG92R/03A67L1
OG92R/03A67L2
HG1050/04PT65.1
OG92R/03A7L2
OG92R/03
OG92R/03A12
OG92R/03A216L3
LG82R/91A6 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A153
LG571/03
OG92R/03A206L1
OG92R/03A119
OG92R/03A120
OPANAF519/05PT12.1 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A127L2
LG571/03A141L2lf)
LG571/03A153
HG44/04PT66L2
OG92R/03A116L1
OG92R/03A116L5
OG92R/03A119L1
OG92R/03A120L1
OG92R/03A120L7
OG92R/03A206L2
OG92R/03A129L11
OG92R/03A172 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A19
LG571/03A21
HG44/04PT12
OG92R/03A116
OG92R/03A213L3
OG92R/03A216
OPANAF519/05
OPANAF519/05PT.12.7
HG44/04PT44
LG82R/91A6
OG92R/03
OG92R/03A119
OG92R/03A120
OG92R/03A206
OG92R/03217
OPANAF519/05PT12.1
OMFP1753/04
HG44/04
LG571/03A67
LG571/03A145
LG571/03A155
LG82R/91A26
LG571/03A128
OG92R/03A46
OG92R/03A43
OG92R/03A104
OG92R/03A106
OG92R/03A105 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A141L2lf)
HG44/04PT37
HG44/04PT40
OG92R/03A7L2
OG92R/03A94L1
OG92R/03A94L3
OG92R/03A94L2la)
OG92R/03A105L1
OG92R/03A119L1
OG92R/03A120L1
OG92R/03A120L7 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A145L2la)
HG44/04PT27
OG92R/03A119L1
OG92R/03A120L1
OG92R/03A120L7
LG571/03A21L1
LG571/03A21L3Ln)
LG31R/90
LG26/90A5
OG92R/03A110L3
OG92R/03A205L1
OG92R/03A206L2
OPANAF519/05PT12.1 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | OG92R/03A43
OG92R/03A46
LG571/03A19
LG571/03A21L1
OG92R/03A119
OG92R/03A120L1
OG92R/03A120L7
OG92R/03A206L1
OPANAF519/05
LG82R/91A6
LG571/03A24
LG571/03A21L4lf)
LG571/03A145L2la)
OG92R/03A209L1 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A48
OG92R/03A67 | |
| | | Organe de inspectie fiscala din cadrul A.N.V | LG141/97A61
LG141/97A53
LG141/97A76
LG141/97A77
LG141/97A141
HG1114/01A40
HG1114/01A109 | |