|  | Materia | Organul Constatator | Acte Normative | |
|---|
| 4 |
|
 | deductibilitatea unor cheltuieli care hu au fost efectuate in scopul realizarii de venituri |
| |
| | | 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 | |
| | | 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
LG571/03A24
OG92R/03A216
OPANAF2137/11PT11.1
OG92R/03A119
OG92R/03A120
LG571/03A145
LG571/03A128
LG571/03A146
LG571/03A155
OG92R/03A214 | |
| 3 |
|
| deductibilitatea unor cheltuieli ce nu au la baza documente justificative potrivit legii |
| |
| | | 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 | LG571/03A21
LG571/03A11
LG571/03A146
OG92R/03A214 | |
| | | 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 | |
| 1 |
|
| deductibilitatea unor cheltuieli, in conditiile in care acestea nu au fost efectuate in scopul realizarii de venituri impozabile, iar societatea nu prezinta documente din care sa rezulte prestarea efectiva |
| |
| | | 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 | |
| 1 |
|
| deductibilitatea unor cheltuieli, in conditiile in care societatea nu aduce nici un fel de motivatii pentru aceste capete de cerere |
| |
| | | 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) | |
| 1 |
|
| estimarea veniturilor impozabile |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | OG92R/03A65
LG82R/91A1
OG92R/03A119
OG92R/03A120
LG571/03A11
LG571/03A128
LG571/03A137
LG571/03A7 | |
| 1 |
|
| impozitarea veniturilor din imobilizari corporale |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | HG704/93 | |
| 2 |
|
| impozitarea veniturilor din prestari servicii facturate si stornate ulterior fara a se justifica operatiunea de stornare |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG82R/91A6
LG571/03A19
LG571/03A21
LG571/03A137
LG571/03A138
LG571/03A145
OG92R/03A119
OG92R/03A120 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG82/91A6
LG571/03A19
LG571/03A21
LG571/03A137
LG571/03A138
LG571/03A145
OG92R/03A119
OG92R/03A120 | |
| 1 |
|
| impozitarea veniturilor nefacturate |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A128
LG571/03A21
OG92R/03A119
OG92R/03A120 | |
| 1 |
|
| impozitarea veniturilor pentru care nu s-a intocmit factura fiscala |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571R/03A19
LG571R/03
LG82R/91A6
HG44/04PT44 | |
| 1 |
|
| impozitul pe profit datorat de societate în condiţiile în care, ca urmare a stornării operaţiunii, societatea nu a stornat şi cheltuiala aferentă |
| |
| | | 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 |
|
| legalitatea operatiunii de diminuare a impozitului pe profit cu veniturile inscrise intr-o factura de stornare in conditiile in care societatea nu justifica operatiunea de stornare |
| |
| | | 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 | LG571/03A19
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 | LG571/03A108
LG571/03A19
LG571/03A21
LG571/03A145
LG571/03A146
OG92R/03A119
OG92R/03A120 | |
| 4 |
|
| modul de calcul a impozitului pe profit in cazul diminuarii veniturilor prin diverse metode |
| |
| | | 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 | LG571/03A21
LG571/03A24
LG571/03A145
LG571/03A160
OG92R/03A119
OG92R/03A120 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A19
LG571/03A21
LG571/03A145
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 | |
| 1 |
|
| modul de calcul al impozitului |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A19
LG571/03A21
LG571/03A128
LG571/03A137
LG571/03A145
LG571/03A156
LG571/03A67
OG92R/03A119
OG92R/03A120 | |
| 1 |
|
| obligatia platii impozitului pe profit aferent veniturilor inscrise in facturi fiscale dar neinregistrate in evidenta contabila si nedeclarate |
| |
| | | 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 | |
| 1 |
|
| obligatia societatii de a inregistra cheltuielile pe lucrarile de investitii si nu ca si cheltuieli directe de exploatare |
| |
| | | 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 |
|
| recuperarea pierderii fiscale |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A19
LG571/03A21
LG571/03A24
LG571/03A145
LG571/03A146
OG92R/03A119
OG92R/03A120 | |
| 1 |
|
| stabilirea de obligatii fiscale in conditiile in care organele de inspectie fiscala nu au procedat la constatarea si investigarea fiscala a tuturor actelor si faptelor ce rezulta din activitatea societatii |
| |
| | | 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 | |