| | Materia | Organul Constatator | Acte Normative | |
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 |
|
| |
| | | 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 |
|
| |
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 |
| |
| | | 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 |
|
| cu privire la deductibilitatea cheltuielilor în condiţiile în care societatea nu a prezentat documente din care să rezulte că achiziţiile au fost efectuate în scopul realizării activităţii economice |
| |