Materia Organul Constatator Acte Normative 4 deductibilitatea fiscala a cheltuielilor inregistrate in contabilitate fara a avea la baza documente justificative Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A19 LG571/03A21 LG82R/91A6 OG92R/03A114 OG92R/03A115 OG92R/03A120 OG92R/03 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A19 LG571/03A21 HG44/04PT44 OG92R/03A119 OG92R/03A120 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A21 LG82R/91 OG92R/03 OG92R/03A116 OG92R/03A120 OG92R/03A209 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 1 deductibilitatea fiscala a unor cheltuieli aferente perioadei pentru care agentul economic nu era infiintat ca persoana juridica Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A19 LG571/03A21 LG82R/91A6 OG92R/03A114 OG92R/03A115 OG92R/03A120 2 deductibilitatea fiscala a unor cheltuieli ce nu sunt efectuate in scopul realizarii de venituri impozabile Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A145 OG92R/03A119 OG92R/03A120 LG571/03A19 LG571/03A21 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A21 2 deductiblitatea fiscala a cheltuielilor cu reclama si publicitatea Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A21 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 1 diminuarea pierderii fiscale, în condiţiile în care aceasta a fost formulată împotriva unui act care nu are caracter administrativ fiscale Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A19L1 LG571/03A21L1 LG571/03A21L4lf) LG571/03A21L4lt) LG571/03A145L2la) OG92R/03A65 OG92R/03A119L1 OG92R/03A120L1 OG92R/03A120^1 1 dreptul organului fiscal de a inscrie in decizia de impunere obligatia fiscala evidentiata de societate, dar necuprinsa in declaratia fiscala Organe de inspectie fiscala din cadrul MFP si ANAF OG92R/03214 OG92R/03 LG571/03A156 OG92R/03A116 OG92R/03A121 OG92R/03A120 3 estimarea veniturilor impozabile 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 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A11L1 LG571/03A19L1 HG44/04PT13 LG82R/91A6 OPANAF519/05PT12.1 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A21L4 LG571/03A23L1 LG571/03A34 OG92R/03A67 1 estimarea veniturilor in baza preturilor practicate pe piata Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A11L1 LG571/03A21L1 OG92R/03A67 OG92R/03A67L2 OPANAF519/05PT12.1 8 modul de calcul a impozitului pe profit in cazul diminuarii veniturilor prin diverse metode Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A19 LG571/03A21 LG571/03A128 OG92R/03A116 OG92R/03A121 Organe de inspectie fiscala din cadrul Garzii Financiare LG82R/91A6 LG82R/91 LG345/02A29 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 Organe de inspectie fiscala din cadrul MFP si ANAF OG92R/03 HG44/04PT12 OG92R/03A116 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A126 LG571/03A127 LG571/03A128 LG571/03A19 OG92R/03A116 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A19 LG571/03A134 LG571/03A146 OG92R/03A115 OG92R/03A116 OG92R/03A121 Organe de inspectie fiscala din cadrul MFP si ANAF OG92R/03 OPANAF519/05 OG24/01A5 LG571/03A107 LG571/03A108 LG571/03A19 OG61/02A12 OG92R/03A114 OG92R/03A115 OG92R/03A120 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A19 LG571/03A21 OG92R/03 LG571/03A128 LG571/03A137 LG571/03A126 OG92R/03A116 6 modul de calcul al impozitului Organe de inspectie fiscala din cadrul MFP si ANAF LG414/02A7 LG414/02A8 LG345/02A25 OG92R/03A115 OG92R/03A116 OG92R/03A121 OG92R/03A185 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03 LG571/03A19 LG571/03A134 LG571/03A137 OG92R/03A116 OG92R/03A121 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A19 LG571/03A21 OG92R/03 LG571/03A128 LG571/03A137 LG571/03A126 OG92R/03A116 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A21 LG82R/91 OG92R/03 OG92R/03A116 OG92R/03A120 OG92R/03A209 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 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A11 LG571/03A145L1 1 modul de calcul al impozitului pe profit in cazul aplicarii anumitor scutiri Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A19 HG598/02A3 LG82R/91A6 OG92R/03A114 OG92R/03A115 OG92R/03A120 2 modul de calcul al impozitului pe profit in conditiile in care ulterior organele de inspectie fiscala au constatat ca acesta s-a calculat eronat Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03 OG92R/03A116 OG92R/03A115 OG92R/03A120 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A145 LG571/03A155 OG92R/03A104 OG92R/03A109 OG92R/03A116 1 neanalizarea de catre organele de inspectie fiscala a documentelor prezentate de societate