Materia Organul Constatator Acte Normative 2 datoreaza impozit pe profit stabilit suplimentar, în condiţiile în care societatea prin contestaţie, nu aduce niciun argument în susţinerea acestei sume Organe de inspectie fiscala din cadrul MFP si ANAF HG44/04PT44 LG571/03A21L1 LG571/03A21 LG571/03A21L3 LG571/03A21L3Ln) LG571/03A21L4 LG571/03A21L4lc) LG571/03A21L4lf) LG571/03A24L1 LG571/03A24 LG571/03A128L1 LG571/03A128 LG571/03A128L3 LG571/03A128L4 LG571/03A155 LG82/91A6 OG92R/03A206 OG92R/03A206L1lc) OG92R/03A206L1lc)ld) Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A7 LG571/03A11L1^2 LG571/03A19L1 LG571/03A21L1 LG571/03A21L4lf) LG571/03A126L1 LG571/03A127 LG571/03A134 LG571/03A128L4 LG571/03A145L8 LG571/03A145L9 LG571/03A146L1 HG44/04PT51 HG44/04PT22 HG44/04PT13 HG1050/04PT65.1 HG1050/04PT65.2 OG92/03A66 LG82/91A6L1 2 deductibilitatea cheltuielilor cu prestari servicii pentru care nu rezulta necesitatea prestarii acestora si daca au fost efectiv prestate Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A21 LG571/03A145 LG571/03A160 HG44/04PT22 HG44/04 OU102/99A42 OU102/99A43 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A19 LG571/03A21 LG571/03A145 OG92R/03A119 OG92R/03A120 1 deductibilitatea fiscala a cheltuielilor cu prestarile de servicii Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A21 LG571/03A145 LG571/03A160 HG44/04PT22 HG44/04 OU102/99A42 OU102/99A43 1 deductibilitatea cheltuielilor aferente prestarilor de servicii in conditiile in care societatea prezinta documente care nu au fost avute in vedere de organele de inspectie fiscala Organe de inspectie fiscala din cadrul MFP si ANAF LG571R/03 LG571R/03A19 LG571/03A129 LG571/03A137 LG571/03A138 LG571/03A145 LG571/03A21 LG571/03A19 LG571/03A118 HG44/04A22 HG44/04PT48 HG44/04PT12 HG44/04PT13 HG44/04PT15 OG92R/03A216 HG1050/04 OPANAF519/05 4 deductibilitatea cheltuielilor cu amortizarea mijloacelor fixe Organe de inspectie fiscala din cadrul MFP si ANAF HG44/04PT44 LG571/03A21L1 LG571/03A21 LG571/03A21L3 LG571/03A21L3Ln) LG571/03A21L4 LG571/03A21L4lc) LG571/03A21L4lf) LG571/03A24L1 LG571/03A24 LG571/03A128L1 LG571/03A128 LG571/03A128L3 LG571/03A128L4 LG571/03A155 LG82/91A6 OG92R/03A206 OG92R/03A206L1lc) OG92R/03A206L1lc)ld) Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A19 LG571/03A20 LG571/03A24 LG571/03A128 LG571/03A137 LG571/03A134 LG571/03A145 OG92R/03A65 OG92R/03A119 OG92R/03A120 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A24 OG92R/03A119 OG92R/03A120 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A24 LG571/03A149 1 deductibilitatea cheltuielilor cu lucrari de modernizare la cladiri si alte mijloace fixe Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A24 LG571/03A149 10 deductibilitatea cheltuielilor cu prestari servicii pentru care nu rezulta necesitatea prestarii acestora si daca au fost efectiv prestate Organe de inspectie fiscala din cadrul MFP si ANAF LG571R/03 LG571R/03A19 LG571/03A129 LG571/03A137 LG571/03A138 LG571/03A145 LG571/03A21 LG571/03A19 LG571/03A118 HG44/04A22 HG44/04PT48 HG44/04PT12 HG44/04PT13 HG44/04PT15 OG92R/03A216 HG1050/04 OPANAF519/05 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A21 LG571/03A19 LG571/03A145^1 OG92R/03A119 OG92R/03A120 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A19 LG571/03A21 LG571/03A128 LG571/03A137 LG571/03A145 LG571/03A143 LG571/03A146 OG92R/03A119 OG92R/03A120 Organe de inspectie fiscala din cadrul MFP si ANAF LG571R/03A19 LG571/03A19 LG571/03A21 LG571/03A145 LG571/03A146 LG571/03A137 OG92/03A119 OG92/03A120 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A21 LG571/03A141 LG571/03A145 LG571/03A146 OG92R/03A119 OG92R/03A120 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A21 LG571/03A141 LG571/03A145 LG571/03A146 OG92/03A119 OG92/03A120 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A21 LG571/03A145 OG92/03A119 OG92/03A120 Organe de inspectie fiscala din cadrul MFP si ANAF OG92R/03A184 OG92R/03A185 OG92R/03A119 OG92R/03A120 LG571/03A21 LG571/03A140 LG571/03A145 LG571/03A128 OPANAF2137/11PT11.1 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A21 OG92R/03A119 OG92R/03A120 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A21 LG571/03A24 LG571/03A128 LG571/03A145 LG571/03A145^1 OG92R/03A119 OG92R/03A120 1 deductibilitatea cheltuielilor de transport si cazare in tara si strainatate Organe de inspectie fiscala din cadrul MFP si ANAF LG82R/91A6 LG571/03A19 LG571/03A21 LG571/03A146 LG571/03A128 LG571/03A143 HG44/04PT44 2 deductibilitatea din punct de vedere fiscal la stabilirea impozitului pe profit a cheltuielilor cu serviciile prestate de furnizori în condiţiile în care societatea nu justifică cu documente faptul că aceste servicii au fost efectiv prestate de către prestatori Organe de inspectie fiscala din cadrul MFP si ANAF HG44/04PT44 LG571/03A21L1 LG571/03A21 LG571/03A21L3 LG571/03A21L3Ln) LG571/03A21L4 LG571/03A21L4lc) LG571/03A21L4lf) LG571/03A24L1 LG571/03A24 LG571/03A128L1 LG571/03A128 LG571/03A128L3 LG571/03A128L4 LG571/03A155 LG82/91A6 OG92R/03A206 OG92R/03A206L1lc) OG92R/03A206L1lc)ld) Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A11 LG571/03A19 LG571/03A21 LG571/03A145 LG571/03A146 LG571/03A155 LG571/03A134 LG571/03A7 LG571/03A67 LG571/03A46 LG571/03A79 OG92R/03A216 OG92R/03A119 OG92R/03A120 OG92R/03A206 OPANAF2137/11PT12.1 HG44/04PT48 HG44/04PT44 HG44/04PT46 LG82R/91A6 HG831/97A7 2 deductibilitatea fiscala a cheltuielilor cu serviciile Organe de inspectie fiscala din cadrul MFP si ANAF LG571R/03 LG571R/03A19 LG571/03A129 LG571/03A137 LG571/03A138 LG571/03A145 LG571/03A21 LG571/03A19 LG571/03A118 HG44/04A22 HG44/04PT48 HG44/04PT12 HG44/04PT13 HG44/04PT15 OG92R/03A216 HG1050/04 OPANAF519/05 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A11 LG571/03A19 LG571/03A21 LG571/03A145 LG571/03A146 LG571/03A155 LG571/03A134 LG571/03A7 LG571/03A67 LG571/03A46 LG571/03A79 OG92R/03A216 OG92R/03A119 OG92R/03A120 OG92R/03A206 OPANAF2137/11PT12.1 HG44/04PT48 HG44/04PT44 HG44/04PT46 LG82R/91A6 HG831/97A7 3 deductibilitatea fiscala a cheltuielilor aferente achizitii care nu sunt facute in scopul desfasurarii proprriei activitati Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A21 LG571/03A24 LG571/03A214 Organe de inspectie fiscala din cadrul MFP si ANAF LG241/05A9 LG571/03A19 LG571/03A21 LG571/03A24 LG571/03A155 OG92R/03214 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A21 LG571/03A24 LG571/03A128 LG571/03A145 LG571/03A145^1 OG92R/03A119 OG92R/03A120 17 deductibilitatea fiscala a cheltuielilor ce nu au corespondent in venituri Organe de inspectie fiscala din cadrul MFP si ANAF OG70R/94A4 OG3R/92A19 OG61/02A14 Organe de inspectie fiscala din cadrul MFP si ANAF OU217/99A1 LG414/02A7 OMF2388/95 HG401/00PT10.18 Organe de inspectie fiscala din cadrul MFP si ANAF OG70/94A4 LG414/02A7 HG704/93PT69 OU102/99A42 OU102/99A43 Organe de inspectie fiscala din cadrul Garzii Financiare OG70/94A4 OU217/99A1 OU17/00A18 LG345/02A22 OG92R/03A186 LG414/02A9 OMFP519/05PT12.7 HG598/02A60 HG401/00PT10.10