Materia Organul Constatator Acte Normative 17 deductibilitatea fiscala a cheltuielilor ce nu au corespondent in venituri 6 deductibilitatea fiscala a cheltuielilor cu amortizarea 1 deductibilitatea fiscala a cheltuielilor cu amortizarea brevetelor, licentelor si cu valoarea ramasa neamortizata a mijloacelor fixe 1 deductibilitatea fiscala a cheltuielilor cu amortizarea mijloacelor fixe de la data anterioara punerii in functie a acestora 1 deductibilitatea fiscala a cheltuielilor cu chiria pentru sediul societatii 4 deductibilitatea fiscala a cheltuielilor cu comisioane, servicii de consultanta, management si alte prestari servicii 1 deductibilitatea fiscala a cheltuielilor cu investitii efectuate la imobile 1 deductibilitatea fiscala a cheltuielilor cu investitiile efectuate la imobile inchiriate 8 deductibilitatea fiscala a cheltuielilor cu marfurile inscrise in facturi care nu indeplinesc calitatea de document justificativ 4 deductibilitatea fiscala a cheltuielilor cu marfurile inscrise in facturi care nu indeplinesc conditia de document justificativ 2 deductibilitatea fiscala a cheltuielilor cu materialele lipsa constatate la inventariere 2 deductibilitatea fiscala a cheltuielilor cu minusuri la inventar 2 deductibilitatea fiscala a cheltuielilor cu prestarile de servicii 6 deductibilitatea fiscala a cheltuielilor cu prestarile de servicii facturate de un contribuabil inactiv 2 deductibilitatea fiscala a cheltuielilor cu prestarile de servicii pentru care nu rezulta necesitatea si daca au fost efectiv prestate pentru obtinerea de venituri impozabile 1 deductibilitatea fiscala a cheltuielilor cu reparatiile si modernizarile la imobile 1 deductibilitatea fiscala a cheltuielilor cu servicii de consultanta pentru care nu se face dovada prestarii efective a serviciilor 1 deductibilitatea fiscala a cheltuielilor de aprovizionare cu marfuri inscrise in facturi care nu indeplinesc calitatea de document justificativ 1 deductibilitatea fiscala a cheltuielilor de protocol si publicitate ce depasesc limitele admise de lege 1 deductibilitatea fiscala a cheltuielilor efectuate in legatura cu mijloacele fixe amortizabile 1 deductibilitatea fiscala a cheltuielilor efectuate pentru lucrari de reparatii si investitii asupra mijloacelor fixe 4 deductibilitatea fiscala a cheltuielilor inregistrate in contabilitate ce nu au la baza operatiuni reale, dovedite de instanta penala 47 deductibilitatea fiscala a cheltuielilor inregistrate in contabilitate fara a avea la baza documente justificative Organe de inspectie fiscala din cadrul MFP si ANAF OG70R/94A4 HG401/00PT10.6 LG345/02 OG11/96A13 Organe de inspectie fiscala din cadrul MFP si ANAF LG133/99A21 LG571/03A21 LG414/02A9 LG345/02A11 HG401/00PT10.12 LG571/03 Organe de inspectie fiscala din cadrul MFP si ANAF LG133/99A21 LG571/03A21 LG414/02A9 LG571/03 LG345/02A11 HG401/00PT10.12 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A19 LG571/03A21 LG571/03A145 LG571/03A155 OG92/03A7 OG92/03 LG26/90A5 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 LG571R/03A19 LG571R/03 LG82R/91A6 HG44/04PT44 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 Organe de inspectie fiscala din cadrul MFP si ANAF LG82R/91A6 LG571/03A19 LG571/03A21 LG571/03A146 LG571/03A128 LG571/03A143 HG44/04PT44 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A19 LG571/03A21 LG571/03A24 LG571/03A145 LG571/03A146 OG92R/03A119 OG92R/03A120 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 LG571/03A21 LG571/03A19 LG571/03A146 LG571/03A128 LG82R/91A6 OG92R/03A216 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A21 LG571/03A146 OG92R/03A119 OG92R/03A120 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 Organe de inspectie fiscala din cadrul MFP si ANAF OG92R/03A213L3 OG92R/03A206 OG92R/03A119 OG92R/03A120 OPANAF2137/11PT11.1 LG571/03A19 LG571/03A21 LG571/03A145 LG571/03A157 HG44/04PT22 Organe de inspectie fiscala din cadrul MFP si ANAF OG92R/03A214 OG92R/03A206 LG571/03A21 LG571/03A146 OG92R/03A119 OG92R/03A120 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A19 LG571/03A21 LG571/03A145 LG571/03A156 OG92R/03A214 OG92R/03A119 OG92R/03A120 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A19 LG571/03A21 LG571/03A145 OG92R/03A214 OG92R/03A119 OG92R/03A120 Organe de inspectie fiscala din cadrul MFP si ANAF OG92R/03A119 OG92R/03A118 OG92R/03A206 LG571/03A21 LG571/03A146 LG571/03A145 Organe de inspectie fiscala din cadrul MFP si ANAF OG92R/03A206 OG92R/03A119 OG92R/03A120 OG92R/03 LG571/03A21 LG571/03A145 LG571/03A146 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A24 LG571/03A19 LG571/03A21 LG571/03A143 LG571/03A146 LG571/03A145 LG571/03A137 OG92R/03A119 OG92R/03A120 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A108 LG571/03A19 LG571/03A21 LG571/03A145 LG571/03A146 OG92R/03A119 OG92R/03A120 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A21 LG571/03A146 OG92R/03A214 OG92R/03A206 OG92R/03A119 OG92R/03A120