Materia Organul Constatator Acte Normative 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 Organe de inspectie fiscala din cadrul MFP si ANAF LG15/94A4 HG909/97PT7 LG571/03A24 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 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 LG571/03A21 LG571/03A145 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 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 LG571/03A21 LG571/03A145 LG571/03A146 OG92R/03A119 OG92R/03A120 Organe de inspectie fiscala din cadrul MFP si ANAF OG92R/03A214 LG571/03A21 LG571/03A145 OG92R/03A119 OG92R/03A120 Organe de inspectie fiscala din cadrul MFP si ANAF OG92R/03A214 LG571/03A21 LG571/03A137 LG571/03A138 LG571/03A145 LG571/03A128 OG92R/03A119 OG92R/03A120 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A21 LG571/03A146 LG571/03A145 LG571/03A128 OG92R/03A119 OG92R/03A120 6 deductibilitatea fiscala a cheltuielilor cu amortizarea Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A21 LG571/03A24 LG571/03A214 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 LG15/94A4 HG909/97PT7 LG571/03A24 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 LG571/03A21 LG571/03A24 LG571/03A134 LG571/03A145 LG571/03A146 OG92/03A119 OG92/03A120 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A21 LG571/03A24 LG571/03A145 LG571/03A160 OG92R/03A119 OG92R/03A120 1 deductibilitatea fiscala a cheltuielilor cu amortizarea brevetelor, licentelor si cu valoarea ramasa neamortizata a mijloacelor fixe Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A19 LG571/03A21 LG571/03A24 LG571/03A145 LG571/03A146 OG92R/03A119 OG92R/03A120 1 deductibilitatea fiscala a cheltuielilor cu amortizarea mijloacelor fixe de la data anterioara punerii in functie a acestora Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A19 LG571/03A21 LG571/03A145 LG571/03A143 1 deductibilitatea fiscala a cheltuielilor cu chiria pentru sediul societatii 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 fiscala a cheltuielilor cu comisioane, servicii de consultanta, management si alte prestari servicii 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 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 1 deductibilitatea fiscala a cheltuielilor cu investitii efectuate la imobile Organe de inspectie fiscala din cadrul MFP si ANAF LG15/94A4 HG909/97PT7 LG571/03A24 1 deductibilitatea fiscala a cheltuielilor cu investitiile efectuate la imobile inchiriate Organe de inspectie fiscala din cadrul MFP si ANAF OG92R/03214 LG571/03A21 LG571/03A24 OG92R/03A216 OPANAF2137/11PT11.1 OG92R/03A119 OG92R/03A120 LG571/03A146 LG571/03A155 LG571/03A128 8 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 OG70/97A19 OG70/94A4 Organe de inspectie fiscala din cadrul Garzii Financiare OU17/00A25 LG345/02A29 OG70R/94A4 Organe de inspectie fiscala din cadrul Garzii Financiare LG414/02A9 LG414/02A7 LG345/02A29 OG61/02A13 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A19 LG571/03A21 LG571/03A11 LG571/03A145 HG44/04PT22 OG92/03A119 OG92/03A120 OG92/03A105 HG1050/04PT102.4