Materia Organul Constatator Acte Normative 2 Regimuri vamale suspensive 1 incheierea din oficiu de catre organele vamale a regimului de perfectionare activa Organe de inspectie fiscala din cadrul A.N.V LG86/06A100 LG86/06 LG571/03A139 LG86/06A255 OG92R/03A183 1 incheierea regimului de admitere temporara in conditiile in care regimul suspensiv a fost cesionat altor societati Organe de inspectie fiscala din cadrul A.N.V LG86/06A100 LG86/06A284 OG92R/03A119 OG92R/03A120 196 TVA 2 accesorii aferente TVA stabilita ca urmare a constarii unor minusuri de gestiune Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A21L4lc) LG571/03A21L1 LG571/03A21L4lt) LG571/03A145L2la) LG571/03A145^1L1 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A128L4 LG571/03A137L3la) LG571/03A145L2 13 accesorii calculate ca urmare a neachitarii debitelor Organe de inspectie fiscala din cadrul MFP si ANAF OG92R/03A216L3 OG92R/03A116 OG92R/03A119 OG92R/03A120 OPANAF519/05PT12.1 OPANAF519/05 OG92R/03A206L1lc) Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A19 LG571/03A21 HG44/04PT12 OG92R/03A116 OG92R/03A213L3 OG92R/03A216 OPANAF519/05 OPANAF519/05PT.12.7 HG44/04PT44 LG82R/91A6 OG92R/03 OG92R/03A119 OG92R/03A120 OG92R/03A206 OG92R/03217 OPANAF519/05PT12.1 OMFP1753/04 HG44/04 LG571/03A67 LG571/03A145 LG571/03A155 LG82R/91A26 LG571/03A128 OG92R/03A46 OG92R/03A43 OG92R/03A104 OG92R/03A106 OG92R/03A105 Organe de inspectie fiscala din cadrul A.N.V LG141/97A61 LG141/97A53 LG141/97A76 LG141/97A77 LG141/97A141 HG1114/01A40 HG1114/01A109 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A21L4lc) LG571/03A21L1 LG571/03A21L4lt) LG571/03A145L2la) LG571/03A145^1L1 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A21L1 LG571/03A145L12 LG571/03A145L1 LG571/03A145^1L1la) LG571/03A145L5la) Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A21L4lf) LG571/03A155L5 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A127L2 LG571/03A137L1 LG571/03A137L1la) LG571/03A152L1 LG571/03A141L2lf) Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A11 LG571/03A145L1 Organe de inspectie fiscala din cadrul MFP si ANAF LG82/91A6 LG571/03A19L1 LG571/03A128L1 LG571/03A128L4 LG571/03A137L1la) Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A126L1 LG571/03A127L1 LG571/03A128 LG571/03A134 LG571/03A137 LG571/03A145 LG571/03A146 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A128L4 LG571/03A137L3la) LG571/03A145L2 Organe de inspectie fiscala din cadrul MFP si ANAF LG141/97A61 LG141/97A76 LG141/97A77 Organe de inspectie fiscala din cadrul A.N.V OG92R/03A119 OG92R/03A120 OG92R/03A120^1 1 aferenta cheltuielilor nedeductibile din punct de vedere fiscal Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A145 LG571/03A137 LG82R/91A6 HG44/04PT51 OG92R/03 LG571/03A49 LG571/03A48 1 aferenta operatiunilor de leasing Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A145 LG571/03A137 LG82R/91A6 HG44/04PT51 OG92R/03 LG571/03A49 LG571/03A48 1 aferenta vanzarilor cu amanuntul in conditiile in care nu au fost inregistrate toate rapoartele fiscale de inchidere zilnica ale aparatelor de marcat electronice fiscale Organe de inspectie fiscala din cadrul MFP si ANAF LG82R/91A6 OG24/01A5 LG345/02A1 LG345/02A14 LG345/02A16 LG345/02A18 LG345/02A29 OG24/01 OG61/02A12 OG61/02A13 OG61/02A14 OG92/03A108 OG92/03A109 OG92/03A114 1 aplicarea masurilor de simplificare, respectiv taxare inversa Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A128L4 LG571/03A137 LG571/03A155 1 aplicarea masurilor de simplificare, respectiv "taxarea inversa", prevazute de art.160 din Legea nr.571/2003 privind Codul fiscal Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A160 HG44/04 OG92R/03A209 OPANAF519/05 2 colectarea TVA la momentul emiterii facturii Organe de inspectie fiscala din cadrul A.N.V LG141/97A61 LG141/97A76 LG141/97A77 LG141/97A148 OG92R/03A213L3 OPANAF519/05PT12.1 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A146 LG571/03A156^2 1 colectata pentru marfuri constatate lipsa in gestiune faptic dar existente scriptic in evidenta contabila a societatii Organe de inspectie fiscala din cadrul MFP si ANAF LG82R/91A7 LG82R/91A8 OMFP1753/04 LG571/03A19 LG571/03A21 OG92R/03 OPANAF519/05 OG92R/03A116 LG571/03A141 LG571/03A134 OG92R/03A208 1 daca datoreaza TVA pentru vanzarile de terenuri construibile catre personae fizice si juridice in conditiile in care a depasit plafonul de scutire de taxa pe valoarea adaugata, nu s-a inregistrat ca platitoare de TVA, nu a colectat, nu a evidentiat si nu a virat la bugetul statului taxa pe valoarea adaugata Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A127L2 LG571/03A141L2lf) LG571/03A153 HG44/04PT66L2 OG92R/03A116L1 OG92R/03A116L5 OG92R/03A119L1 OG92R/03A120L1 OG92R/03A120L7 OG92R/03A206L2 OG92R/03A129L11 OG92R/03A172 1 deducerea tva aferenta importului de bunuri pentru care a fost intocmite documente de import si a fost achitata tva in vama Organe de inspectie fiscala din cadrul MFP si ANAF LG141/97A61 LG141/97A76 LG141/97A77 2 deductibilitate taxa pe valoarea adaugata Organe de inspectie fiscala din cadrul MFP si ANAF OG92R/03A216L3 OG92R/03A116 OG92R/03A119 OG92R/03A120 OPANAF519/05PT12.1 OPANAF519/05 OG92R/03A206L1lc) Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A21L1 LG571/03A145L12 LG571/03A145L1 LG571/03A145^1L1la) LG571/03A145L5la)