Materia Organul Constatator Acte Normative 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 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A19 LG571/03A21 LG571/03A155 LG571/03A145 LG571/03A146 LG571/03A160 LG571/03A156 LG571/03A137 LG571/03A150 HG44/04PT12 HG44/04PT22 HG44/04PT46 HG44/04PT51 LG82R/91A6 LG82R/91A26 LG241/05A9 OG92R/03A119 OG92R/03A120 OG92R/03A121 OG92R/03A206 OG92R/03A213L5 OG92R/03A216 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A21 LG571/03A146 OG92R/03A214 OG92R/03A206 OG92R/03A119 OG92R/03A120 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A21L4lf) LG571/03A116 LG571/03A146 OG92R/03A119 OG92R/03A120 OG92R/03A120^1 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A11 LG571/03A21 LG571/03A21L4lf) LG571/03A67L1 LG571/03A146L1la) 4 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 LG571/03A11 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 LG571/03A21 LG571/03A11 LG571/03A19 OG92R/03A119 OG92R/03A120 LG571/03A146 LG571/03A145 LG571/03A155 HG44/04PT58 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 2 deductibilitatea fiscala a cheltuielilor cu materialele lipsa constatate la inventariere 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 Garzii Financiare OMF2388/95PT3 2 deductibilitatea fiscala a cheltuielilor cu minusuri la inventar Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A21 LG571/03A146 LG571/03A145 LG571/03A128 OG92R/03A119 OG92R/03A120 Organe de inspectie fiscala din cadrul MFP si ANAF OPANAF575/06A3 OPANAF575/06A4L1 LG571/03A11 LG571/03A21L4 LG571/03A146 LG571/03A19 LG82/91A6 OG92R/03A214 LG571/03A21 LG571/03A128 OG92R/03A206 OG92R/03A216 OPANAF2137/11PT11.1 OG92R/03A119 OG92R/03A120 2 deductibilitatea fiscala a cheltuielilor cu prestarile de servicii Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A21 LG571/03A24 OG92R/03A216 OPANAF2137/11PT11.1 OG92R/03A119 OG92R/03A120 LG571/03A145 LG571/03A128 LG571/03A146 LG571/03A155 OG92R/03A214 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A21 LG571/03A24 LG571/03A128 LG571/03A145 LG571/03A145^1 OG92R/03A119 OG92R/03A120 6 deductibilitatea fiscala a cheltuielilor cu prestarile de servicii facturate de un contribuabil inactiv Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A21 LG571/03A11 LG571/03A19 OG92R/03A119 OG92R/03A120 LG571/03A146 LG571/03A145 LG571/03A155 HG44/04PT58 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 LG571/03A11 LG571/03A21 LG571/03A146 OG92/03 OG92/03A119 OG92/03A120 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A11 LG571/03A21 LG571/03A146 Organe de inspectie fiscala din cadrul MFP si ANAF OG92R/03A214L1la) LG571/03A11 LG571/03A21 LG571/03A146 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A11 LG571/03A21 LG571/03A21L4lf) LG571/03A67L1 LG571/03A146L1la) 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 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 OG92R/03A214 OG92R/03A119 OG92R/03A120 LG571/03A21 LG571/03A145 1 deductibilitatea fiscala a cheltuielilor cu reparatiile si modernizarile la imobile Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A21 LG571/03A128 OG92R/03A119 OG92R/03A120 OG92R/03A214 1 deductibilitatea fiscala a cheltuielilor cu servicii de consultanta pentru care nu se face dovada prestarii efective a serviciilor