Materia Organul Constatator Acte Normative 17 deductibilitatea fiscala a cheltuielilor inregistrate in contabilitate fara a avea la baza documente justificative Organe de inspectie fiscala din cadrul MFP si ANAF OG70/94A4 HG831/97A1 LG82/91A6 LG345/02A24 LG345/02A29 OU17/00A19 Organe de inspectie fiscala din cadrul MFP si ANAF LG82R/91A6 LG414/02A9 LG571/03A21 LG345/02A24 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A21 LG571/03A24 Organe de inspectie fiscala din cadrul MFP si ANAF LG82R/91A6 LG571/03A21 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A19 LG571/03A21 LG571/03A145 Organe de inspectie fiscala din cadrul MFP si ANAF LG414/02A9 LG571/03A21 LG571/03A24 LG571/03A128 LG571/03A145 LG571/03A138 LG571/03A160 HG44/04PT51 HG830/02A1 Organe de inspectie fiscala din cadrul MFP si ANAF OG24/01A1 LG571R/03A19 LG571R/03A145 LG571R/03 HG44/04PT51 HG44/04 HG2139/04 Organe de inspectie fiscala din cadrul MFP si ANAF LG31R/90 LG82R/91A6 HG704/93 Organe de inspectie fiscala din cadrul MFP si ANAF HG44/04PT51 HG44/04PT147 OU16R/01 LG571/03A83 LG571/03A79 Organe de inspectie fiscala din cadrul MFP si ANAF HG44/04 LG571/03A21 LG571/03A126 LG571/03A145 OMF519/05 OG92R/03A65 Organe de inspectie fiscala din cadrul MFP si ANAF OG92/03 LG82/91A6 LG82/91 LG571/03A21 LG571/03A24 LG571/03A126 LG571/03A145 HG44/04PT46 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A21 HG44/04 Organe de inspectie fiscala din cadrul MFP si ANAF LG571R/03 LG571R/03A135 LG571R/03A145 OG92R/03A119 OG92R/03A120 HG44/04 Organe de inspectie fiscala din cadrul MFP si ANAF OG92R/03A104 OG92R/03A119 OG92R/03A120 LG82R/91A6 LG571/03A21 Organe de inspectie fiscala din cadrul MFP si ANAF OG92R/03A80 OG92R/03A119 OG92R/03A120 LG82R/91A7 LG82R/91 LG571/03A19 LG571/03A134 LG571/03A137 Organe de inspectie fiscala din cadrul MFP si ANAF LG82/91A6 LG571/03A21 HG44/04PT46 Organe de inspectie fiscala din cadrul MFP si ANAF LG82R/91A6 LG571R/03A19 LG571R/03A55 LG571R/03 OG92R/03A22 OG92R/03A82 OG92R/03 2 deductibilitatea fiscala a cheltuielilor inregistrate in facturi proforme Organe de inspectie fiscala din cadrul MFP si ANAF OU79/01 HG831/97A1 LG571/03 LG345/02A24 Organe de inspectie fiscala din cadrul MFP si ANAF OG24/01A1 LG571R/03A19 LG571R/03A145 LG571R/03 HG44/04PT51 HG44/04 HG2139/04 1 deductibilitatea fiscala a cheltuielilor reprezentand prestari servicii in conditiile in care nu s-a demonstrat ca acestea sunt efectuate in scopul realizarii veniturilor Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A19 LG571/03A24 LG571/03A26L1 LG571/03A7 HG44/04PT12 HG44/04PT13 HG1050/04PT65.2 OG92R/03A67 OMFP1752/05fara articol 1 deductibilitatea fiscala a cheltuielilor reprezentand prestari servicii in conditiile in care nu s-a demonstrat ca acestea sunt efectuate in scopul realizarii veniturilor Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A19 LG571/03A20 OG92/03A119 OG92/03A120 HG44/04A22 1 deductibilitatea fiscala a unor cheltuieli ce nu sunt efectuate in scopul realizarii de venituri impozabile Organe de inspectie fiscala din cadrul MFP si ANAF LG82R/91A6 LG345/02A14 LG414/02A7 LG571/03A19 LG571/03A134 LG571/03A155 HG598/02A68 OU102/99A42 OU102/99A43 1 determinarea momentului la care trebuiau inregistrate pe venituri creanta neincasata, penalitatile, daunele si actualizarile la inflatie stabilite prin sentinta judecatoreasca Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A21 LG571/03A19 LG571/03A24 LG571/03A145 LG345/02A24 LG345/02A22 HG44/04 OG92R/03A114 OG92R/03A115 OG92R/03A120 19 estimarea veniturilor impozabile Organe de inspectie fiscala din cadrul MFP si ANAF OG92R/03A66 Organe de inspectie fiscala din cadrul MFP si ANAF LG82R/91A6 LG571/03A19 LG571/03A128 Organe de inspectie fiscala din cadrul MFP si ANAF LG82R/91A6 LG414/02A9 LG571/03A19 LG571/03A21 LG571/03A129 OG92/03A199 OG70R/94A4 HG1050/04 Organe de inspectie fiscala din cadrul MFP si ANAF OG92R/03 OMF519/05 Organe de inspectie fiscala din cadrul MFP si ANAF HG1050/04 LG82R/91A6 LG571/03A134 LG571/03A137 OG92/03A119 OG92/03A120 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A11 LG571/03A21 HG44/04PT48 Organe de inspectie fiscala din cadrul MFP si ANAF OG92R/03A66 HG1050/04 LG82/91A6 LG571/03A19 LG571/03A126 LG571/03A155 LG571/03A156 HG44/04PT12 HG831/97 Organe de inspectie fiscala din cadrul MFP si ANAF LG31/90 LG571/03A21 LG571/03A24 LG571/03A11 LG571/03A19 HG44/04 OG92/03A66 OG92/03A119 Organe de inspectie fiscala din cadrul MFP si ANAF OG92/03 LG82R/91 LG571/03A7 LG571/03A67 LG571/03A19 Organe de inspectie fiscala din cadrul MFP si ANAF OG92/03A22 OG92/03A94 OG92/03A105 OG92/03A119 OG92/03A120 HG1050/04 LG82/91 LG571/03A7 LG571/03A67 LG571/03 Organe de inspectie fiscala din cadrul MFP si ANAF OG92/03A22 OG92/03A105 HG44/04PT12 HG1050/04 LG82/91 LG571/03A19 LG571/03A145 LG571/03A146 LG571/03A153 LG571/03A155 Organe de inspectie fiscala din cadrul MFP si ANAF OG92R/03A65 OG92R/03 HG1050/04 LG82/91A6 LG571/03A21 LG571/03A19 LG571/03A137 Organe de inspectie fiscala din cadrul MFP si ANAF LG82R/91A6 LG571R/03A19 LG571R/03 HG44/04PT12 HG1050/04 OG92R/03 Organe de inspectie fiscala din cadrul MFP si ANAF LG82R/91A6 OG92R/03A65 HG1050/04 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A19 LG571/03A24 LG571/03A26L1 LG571/03A7 HG44/04PT12 HG44/04PT13 HG1050/04PT65.2 OG92R/03A67 OMFP1752/05fara articol