| ![](/icons/ecblank.gif) | Materia | Organul Constatator | Acte Normative | |
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![Hide details for Impozit pe dividende](/icons/collapse.gif) | Impozit pe dividende |
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![](/icons/ecblank.gif) ![Hide details for modul de calcul al impozitului pe dividende](/icons/collapse.gif) ![](/icons/ecblank.gif) | modul de calcul al impozitului pe dividende![](/icons/ecblank.gif) |
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| | | Organe de inspectie fiscala din cadrul MFP si ANAF | OG24/01A5
OG24/01
OG92R/03A114
OG92R/03A115
OG92R/03A120
OU17/00A13
OU17/00A19
LG82R/91A6
OMFP519/05
OG92R/03A22
OG92R/03A186 | ![](/icons/ecblank.gif) |
![](/icons/ecblank.gif) | ![](/icons/ecblank.gif) | ![](/icons/ecblank.gif) | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A19
LG82R/91A6
LG571/03A128
LG571/03A145
LG571/03A146
LG571/03A148
LG571/03A149
OG92R/03A82
OG92R/03
LG571/03A21
LG571/03A67
OG92R/03A114
OG92R/03A115
OG92R/03A120 | ![](/icons/ecblank.gif) |
| | | 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 | ![](/icons/ecblank.gif) |
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![](/icons/ecblank.gif) ![Hide details for obligaţia societăţii de a plăţi aceste sume în condiţiile în care societatea nu aduce nici o motivaţie](/icons/collapse.gif) ![](/icons/ecblank.gif) | obligaţia societăţii de a plăţi aceste sume în condiţiile în care societatea nu aduce nici o motivaţie![](/icons/ecblank.gif) |
| ![](/icons/ecblank.gif) |
| | | 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 | ![](/icons/ecblank.gif) |
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![](/icons/ecblank.gif) ![Hide details for accesorii aferente impozitului pe profit](/icons/collapse.gif) | accesorii aferente impozitului pe profit |
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![](/icons/ecblank.gif) | ![](/icons/ecblank.gif) | ![](/icons/ecblank.gif) | Organe de inspectie fiscala din cadrul MFP si ANAF | OG92R/03A213L3
OG92R/03A67L1
OG92R/03A67L2
HG1050/04PT65.1
HG1050/04PT65.2
LG571/03A19L1
LG82R/91A6
OPANAF519/05
LG571/03A128L4 | ![](/icons/ecblank.gif) |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | OG92R/03A43
OG92R/03A46
LG571/03A19
LG571/03A21L1
OG92R/03A119
OG92R/03A120L1
OG92R/03A120L7
OG92R/03A206L1
OPANAF519/05
LG82R/91A6
LG571/03A24
LG571/03A21L4lf)
LG571/03A145L2la)
OG92R/03A209L1 | ![](/icons/ecblank.gif) |
![](/icons/ecblank.gif) | ![](/icons/ecblank.gif) | ![](/icons/ecblank.gif) | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A11
LG571/03A145L1 | ![](/icons/ecblank.gif) |
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![](/icons/ecblank.gif) ![Hide details for ajustarea veniturilor obtinute de societate pentru livrari facturate sub pretul pietei, relatii de afiliere](/icons/collapse.gif) | ajustarea veniturilor obtinute de societate pentru livrari facturate sub pretul pietei, relatii de afiliere |
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![](/icons/ecblank.gif) | ![](/icons/ecblank.gif) | ![](/icons/ecblank.gif) | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A11L1
LG571/03A19L1
HG44/04PT13
LG82R/91A6
OPANAF519/05PT12.1 | ![](/icons/ecblank.gif) |
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![](/icons/ecblank.gif) ![Hide details for cheltuieli inregistrate in baza unor documente ce nu indeplinesc calitatea de document justificativ potrivit](/icons/collapse.gif) | cheltuieli inregistrate in baza unor documente ce nu indeplinesc calitatea de document justificativ potrivit Legii contabilitatii |
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![](/icons/ecblank.gif) | ![](/icons/ecblank.gif) | ![](/icons/ecblank.gif) | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A21L4lf)
LG571/03A155L5 | ![](/icons/ecblank.gif) |
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![](/icons/ecblank.gif) ![Hide details for dacă cheltuielile sunt deductible la calculul profitului impozabil](/icons/collapse.gif) | dacă cheltuielile sunt deductible la calculul profitului impozabil |
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![](/icons/ecblank.gif) | ![](/icons/ecblank.gif) | ![](/icons/ecblank.gif) | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A21L1
LG571/03A145L12
LG571/03A145L1
LG571/03A145^1L1la)
LG571/03A145L5la) | ![](/icons/ecblank.gif) |
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![](/icons/ecblank.gif) ![Hide details for deductibilitatea cheltuielilor cu prestari servicii pentru care nu rezulta necesitatea prestarii acestora si](/icons/collapse.gif) | deductibilitatea cheltuielilor cu prestari servicii pentru care nu rezulta necesitatea prestarii acestora si daca au fost efectiv prestate |
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![](/icons/ecblank.gif) | ![](/icons/ecblank.gif) | ![](/icons/ecblank.gif) | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A21
OG92R/03
LG571/03
OG92R/03A119
OG92R/03A120 | ![](/icons/ecblank.gif) |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | OG92R/03A43
OG92R/03A46
LG571/03A19
LG571/03A21L1
OG92R/03A119
OG92R/03A120L1
OG92R/03A120L7
OG92R/03A206L1
OPANAF519/05
LG82R/91A6
LG571/03A24
LG571/03A21L4lf)
LG571/03A145L2la)
OG92R/03A209L1 | ![](/icons/ecblank.gif) |
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![](/icons/ecblank.gif) ![Hide details for deductibilitatea fiscala a cheltuielilor cu prestarile de servicii](/icons/collapse.gif) ![](/icons/ecblank.gif) | deductibilitatea fiscala a cheltuielilor cu prestarile de servicii![](/icons/ecblank.gif) |
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| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A21
OG92R/03
LG571/03
OG92R/03A119
OG92R/03A120 | ![](/icons/ecblank.gif) |
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![](/icons/ecblank.gif) ![Hide details for deductibilitatea cheltuielilor privind bunurile de natura stocurilor constatate lipsa din gestiune si neimput](/icons/collapse.gif) ![](/icons/ecblank.gif) | deductibilitatea cheltuielilor privind bunurile de natura stocurilor constatate lipsa din gestiune si neimputabile![](/icons/ecblank.gif) |
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| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A19
LG82R/91A6
LG571/03A128
LG571/03A145
LG571/03A146
LG571/03A148
LG571/03A149
OG92R/03A82
OG92R/03
LG571/03A21
LG571/03A67
OG92R/03A114
OG92R/03A115
OG92R/03A120 | ![](/icons/ecblank.gif) |
![](/icons/ecblank.gif) | ![](/icons/ecblank.gif) | ![](/icons/ecblank.gif) | 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 | ![](/icons/ecblank.gif) |
| | | 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 | ![](/icons/ecblank.gif) |
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![](/icons/ecblank.gif) ![Hide details for deductibilitatea fiscala a cheltuielilor aferente achizitii care nu sunt facute in scopul desfasurarii proprr](/icons/collapse.gif) ![](/icons/ecblank.gif) | deductibilitatea fiscala a cheltuielilor aferente achizitii care nu sunt facute in scopul desfasurarii proprriei activitati![](/icons/ecblank.gif) |
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| | | 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 | ![](/icons/ecblank.gif) |
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![](/icons/ecblank.gif) ![Hide details for deductibilitatea fiscala a cheltuielilor aferente unor operatiuni a cerei natura nu a fost analizata](/icons/collapse.gif) ![](/icons/ecblank.gif) | deductibilitatea fiscala a cheltuielilor aferente unor operatiuni a cerei natura nu a fost analizata![](/icons/ecblank.gif) |
| ![](/icons/ecblank.gif) |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A19
LG571/03A21
OG92R/03
LG571/03A128
LG571/03A137
LG571/03A126
OG92R/03A116 | ![](/icons/ecblank.gif) |
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![](/icons/ecblank.gif) ![Hide details for deductibilitatea fiscala a cheltuielilor ce nu au corespondent in venituri](/icons/collapse.gif) ![](/icons/ecblank.gif) | deductibilitatea fiscala a cheltuielilor ce nu au corespondent in venituri![](/icons/ecblank.gif) |
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| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A19
LG571/03A21
LG82R/91A6
OG92R/03A114
OG92R/03A115
OG92R/03A120 | ![](/icons/ecblank.gif) |
![](/icons/ecblank.gif) | ![](/icons/ecblank.gif) | ![](/icons/ecblank.gif) | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A21L4lm) | ![](/icons/ecblank.gif) |
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![](/icons/ecblank.gif) ![Hide details for deductibilitatea fiscala a cheltuielilor cu achizitii de marfuri pentru care nu exista documente justificativ](/icons/collapse.gif) | deductibilitatea fiscala a cheltuielilor cu achizitii de marfuri pentru care nu exista documente justificative |
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![](/icons/ecblank.gif) | ![](/icons/ecblank.gif) | ![](/icons/ecblank.gif) | Organe de inspectie fiscala din cadrul Garzii Financiare | OG70R/94A4
OG70R/94A6
LG82R/91A6
OU17/00A19
OU17/00A25
OG11/96A13 | ![](/icons/ecblank.gif) |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | OG92R/03A43
OG92R/03A46
LG571/03A19
LG571/03A21L1
OG92R/03A119
OG92R/03A120L1
OG92R/03A120L7
OG92R/03A206L1
OPANAF519/05
LG82R/91A6
LG571/03A24
LG571/03A21L4lf)
LG571/03A145L2la)
OG92R/03A209L1 | ![](/icons/ecblank.gif) |
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![](/icons/ecblank.gif) ![Hide details for deductibilitatea fiscala a cheltuielilor cu amortizarea](/icons/collapse.gif) ![](/icons/ecblank.gif) | deductibilitatea fiscala a cheltuielilor cu amortizarea![](/icons/ecblank.gif) |
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| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A21
LG571/03
OG92R/03A114
OG92R/03A115
OG92R/03A120 | ![](/icons/ecblank.gif) |
![](/icons/ecblank.gif) | ![](/icons/ecblank.gif) | ![](/icons/ecblank.gif) | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A11
LG571/03
OG92R/03A115
OG92R/03A116
OG92R/03A121 | ![](/icons/ecblank.gif) |
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![](/icons/ecblank.gif) ![Hide details for deductibilitatea fiscala a cheltuielilor cu comisioane, servicii de consultanta, management si alte prestari](/icons/collapse.gif) | deductibilitatea fiscala a cheltuielilor cu comisioane, servicii de consultanta, management si alte prestari servicii |
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![](/icons/ecblank.gif) | ![](/icons/ecblank.gif) | ![](/icons/ecblank.gif) | Organe de inspectie fiscala din cadrul MFP si ANAF | LG345/02A2
LG571/03A127
LG571/03
HG402/00A4
OG92R/03A114 | ![](/icons/ecblank.gif) |
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![](/icons/ecblank.gif) ![Hide details for deductibilitatea fiscala a cheltuielilor cu cotizatia achitata de banci la Asociatia Romana a Bancilor impozi](/icons/collapse.gif) | deductibilitatea fiscala a cheltuielilor cu cotizatia achitata de banci la Asociatia Romana a Bancilor impozitul pe profit - deductibilitatea fiscala a cheltuielilor privind reduceri si discounturi |
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![](/icons/ecblank.gif) | ![](/icons/ecblank.gif) | ![](/icons/ecblank.gif) | Organe de inspectie fiscala din cadrul MFP si ANAF | LG345/02A1
LG345/02A2
LG571/03A127
LG571/03
HG401/00PT1.7
HG401/00
DC7/02
OG70/94A4
OG11/96A13
OG92R/03A114
OG92R/03A115
OG92R/03A184 | ![](/icons/ecblank.gif) |
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![](/icons/ecblank.gif) ![Show details for deductibilitatea fiscala a cheltuielilor cu investitiile efectuate la imobile inchiriate](/icons/expand.gif) | deductibilitatea fiscala a cheltuielilor cu investitiile efectuate la imobile inchiriate |
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