Materia Organul Constatator Acte Normative 1 impozit pe venitul microintreprinderilor (mod de calcul) Organe de inspectie fiscala din cadrul MFP si ANAF LG207/15A113L2 LG207/15A269L1lc) LG207/15A269L1ld) LG207/15A276L1 LG207/15A113 LG227/15A323L2 10 Contributii sociale 3 aferente veniturilor din activităţi independente Organe de inspectie fiscala din cadrul MFP si ANAF LG207/15A93 LG207/15A113 LG207/15A152 LG207/15A279L1 LG207/15A279L2 LG227/15A137L1la) LG227/15A138la) LG227/15A148L2 LG227/15A151 LG227/15A155L1 LG227/15A174 Alte organe LG227/15A155L1 LG227/15A156la) Alte organe LG207/15A93 LG207/15A95 LG207/15A154 LG227/15A121 LG227/15A155L1 LG227/15A151 LG227/15A156lb) 3 contributia la Fondul pentru asigurari sociale de sanatate - mod de calcul Organe de inspectie fiscala din cadrul MFP si ANAF LG207/15A93 LG207/15A113 LG207/15A152 LG207/15A279L1 LG207/15A279L2 LG227/15A137L1la) LG227/15A138la) LG227/15A148L2 LG227/15A151 LG227/15A155L1 LG227/15A174 Alte organe LG227/15A155L1 LG227/15A156la) LG227/15A173L1 Alte organe LG227/15A155L1 LG227/15A156la) 1 C.A.S.S. din cedarea folosinţei din chirii Alte organe LG227/15A155L1 LG227/15A156la) LG227/15A173L1 3 mod de calcul Alte organe LG571/03A2 LG571/03A296^21 LG571/03A296^22 LG571/03A296^25 Alte organe LG227/15A155L1 LG227/15A156la) LG227/15A169 Alte organe LG227/15A155L1 LG227/15A156la) LG227/15A173L1 36 Impozit pe profit 3 accesorii aferente impozitului pe profit Alte organe OG92R/03A120^1 OG92R/03A120 OG92R/03A119 OG92R/03A214 LG207/15A277L3 LG207/15A279L3 LG207/15A279L4 LG571/03A11 LG571/03A21 LG571/03A21L4 Alte organe LG571/03A11 LG571/03A21 LG571/03A155 LG571/03A145 OG92R/03A119 OG92R/03A120^1 OG92R/03A120 OG92R/03A214L3 Alte organe LG571/03A11L1 LG571/03A17 LG571/03A19 LG571/03A21L2 LG571/03A21L4lf) LG571/03A145 LG207/15A269L1lc) LG207/15A269L1ld) OG92R/03A119 OG92R/03A120 OG92R/03A120^1 1 ajustarea veniturilor şi cheltuielilor ca urmare a analizării tranzacţiilor dintre persoane afiliate Organe de inspectie fiscala din cadrul MFP si ANAF LG227/15A11L1 LG227/15 LG227/15A297 LG227/15A297L4la) LG227/15A299L1 LG571/03 LG571/03A19 LG571/03A145L1 LG571/03A145L2 LG207/15A118L3 LG207/15A58L1 LG207/15A22 LG207/15A6 LG287/09fara articol 3 cheltuieli cu prestari de servicii pentru care nu rezulta daca au fost efectiv prestate Organe de inspectie fiscala din cadrul MFP si ANAF LG82/91A7 LG82/91A6L1 LG571/03A19L1 LG571/03A24L15 LG571/03A138ld) LG571/03A128 LG571/03A143 LG227/15 LG207/15A73L1 LG207/15A7 LG207/15A58L1 LG207/15A269L1 LG207/15A276 LG207/15A270 Organe de inspectie fiscala din cadrul MFP si ANAF LG227/15A11L1 LG227/15 LG227/15A297 LG227/15A297L4la) LG227/15A299L1 LG571/03 LG571/03A19 LG571/03A145L1 LG571/03A145L2 LG207/15A118L3 LG207/15A58L1 LG207/15A22 LG207/15A6 LG287/09fara articol Organe de inspectie fiscala din cadrul MFP si ANAF LG207/15A72L1 LG207/15A73L1 3 cheltuieli inregistrate in baza unor documente ce nu indeplinesc calitatea de document justificativ potrivit Legii contabilitatii Alte organe LG571/03A11 LG571/03A21 LG571/03A155 LG571/03A145 OG92R/03A119 OG92R/03A120^1 OG92R/03A120 OG92R/03A214L3 Organe de inspectie fiscala din cadrul MFP si ANAF LG82/91A7 LG82/91A6L1 LG571/03A19L1 LG571/03A24L15 LG571/03A138ld) LG571/03A128 LG571/03A143 LG227/15 LG207/15A73L1 LG207/15A7 LG207/15A58L1 LG207/15A269L1 LG207/15A276 LG207/15A270 Organe de inspectie fiscala din cadrul MFP si ANAF LG227/15A11L1 LG227/15 LG227/15A297 LG227/15A297L4la) LG227/15A299L1 LG571/03 LG571/03A19 LG571/03A145L1 LG571/03A145L2 LG207/15A118L3 LG207/15A58L1 LG207/15A22 LG207/15A6 LG287/09fara articol 4 cheltuieli nedeductibile stabilite de organele de inspecţie fiscală în condiţiile societatea prin contestaţie, nu aduce niciun argument în susţinerea acestor sume Organe de inspectie fiscala din cadrul MFP si ANAF LG82/91A7 LG82/91A6L1 LG571/03A19L1 LG571/03A24L15 LG571/03A138ld) LG571/03A128 LG571/03A143 LG227/15 LG207/15A73L1 LG207/15A7 LG207/15A58L1 LG207/15A269L1 LG207/15A276 LG207/15A270 Organe de inspectie fiscala din cadrul MFP si ANAF LG227/15A11L1 LG227/15 LG227/15A297 LG227/15A297L4la) LG227/15A299L1 LG571/03 LG571/03A19 LG571/03A145L1 LG571/03A145L2 LG207/15A118L3 LG207/15A58L1 LG207/15A22 LG207/15A6 LG287/09fara articol Organe de inspectie fiscala din cadrul MFP si ANAF LG207/15A269L1lc) LG207/15A269L1ld) OPANAF3741/15PT11.1lb Organe de inspectie fiscala din cadrul MFP si ANAF LG32/94A1L1 LG32/94A1L2 LG32/94A1L4 LG207/15A279 LG227/15A11L1 LG227/15A11L11 LG227/15A11L12 1 Cheltuieli și TVA aferente achizitii combustibil Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A21L4lm) LG571/03A134^1 LG571/03A134^2 LG571/03A145 LG571/03A146 LG571/03A155 LG571/03A156 LG571/03A21L4lc) LG227/15A281L1 LG227/15A282L1 LG227/15A297 LG227/15A299L1 LG207/15A269L1lc) LG207/15A269L1ld) LG207/15A279L1 LG207/15A279L2 LG207/15A73L1 LG82R/91A6 OG92R/03A91L1 OG92R/03A91L2 OG92R/03A23 2 Cheltuieli și TVA aferente achizitiilor de bunuri si servicii Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A21L4lm) LG571/03A134^1 LG571/03A134^2 LG571/03A145 LG571/03A146 LG571/03A155 LG571/03A156 LG571/03A21L4lc) LG227/15A281L1 LG227/15A282L1 LG227/15A297 LG227/15A299L1 LG207/15A269L1lc) LG207/15A269L1ld) LG207/15A279L1 LG207/15A279L2 LG207/15A73L1 LG82R/91A6 OG92R/03A91L1 OG92R/03A91L2 OG92R/03A23 Organe de inspectie fiscala din cadrul MFP si ANAF LG82/91A7 LG82/91A6L1 LG571/03A19L1 LG571/03A24L15 LG571/03A138ld) LG571/03A128 LG571/03A143 LG227/15 LG207/15A73L1 LG207/15A7 LG207/15A58L1 LG207/15A269L1 LG207/15A276 LG207/15A270 1 Cheltuieli și TVA aferente pierderilor din creante Organe de inspectie fiscala din cadrul MFP si ANAF LG82/91A7 LG82/91A6L1 LG571/03A19L1 LG571/03A24L15 LG571/03A138ld) LG571/03A128 LG571/03A143 LG227/15 LG207/15A73L1 LG207/15A7 LG207/15A58L1 LG207/15A269L1 LG207/15A276 LG207/15A270 1 cheltuielile reprezentând “cheltuieli cu diferenţa de preţ marfă declasată”pot fi deductibile fiscal, în condiţiile în care nu se prezintă documentul justificativ în baza căruia au fost înregistrate