Materia Organul Constatator Acte Normative 1 deductibilitatea fiscala a cheltuielilor cu comisioane, servicii de consultanta, management si alte prestari servicii Organe de inspectie fiscala din cadrul MFP si ANAF LG345/02A24 LG345/02A29 LG345/02A22 LG345/02A33 LG571/03A21 LG571/03A145 HG598/02A60 HG598/02A62 OG92/03A108 OG92/03A109 OG92/03A114 2 deductibilitatea fiscala a cheltuielilor cu diferentele nefavorabile rezultate din vanzarea (cesionarea) de actiuni Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A11 LG571/03A21 LG571/03A19 OG92R/03A183 OG92R/03A186 OMF2055/98 LG82R/91A6 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A19 LG571/03A57 HG44/04 OG92R/03A119 OG92R/03A120 1 deductibilitatea fiscala a cheltuielilor cu investitiile efectuate la imobile inchiriate Organe de inspectie fiscala din cadrul MFP si ANAF OG92R/03A183 OG92R/03A186 OG92R/03A115 OG92R/03A116 LG571R/03A19 LG571/03A24 LG571/03A21 LG571/03A137 LG414/02A9 LG345/02A22 HG1050/04 OG92R/03A65 HG859/02 1 deductibilitatea fiscala a cheltuielilor cu majorarile si penalitatile, etc Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A21 LG571/03A19 LG571/03A145 LG414/02A20 LG345/02A22 OG92R/03A184 OG92R/03A175 3 deductibilitatea fiscala a cheltuielilor cu marfurile inscrise in facturi care nu indeplinesc calitatea de document justificativ Organe de inspectie fiscala din cadrul MFP si ANAF OG92R/03A107 OG92R/03A186 Organe de inspectie fiscala din cadrul MFP si ANAF OG70R/94A4 LG414/02A9 LG82R/91A6 HG704/93PT119 HG831/97A6 LG345/02A22 LG345/02A24 OG17/00A19 OG61/02A12 OG61/02A13 OG92R/03A116 OG92R/03A118 OG92R/03A179 OG92R/03A193 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A155 LG571R/03A145 LG571/03A21 OG92R/03A176 OG92R/03A115 OG92R/03A116 OMF519/05PT12.1 HG44/04PT48 LG82R/91A6 3 deductibilitatea fiscala a cheltuielilor cu marfurile inscrise in facturi care nu indeplinesc conditia de document justificativ Organe de inspectie fiscala din cadrul MFP si ANAF LG82R/91 OG92R/03A22 OG92R/03A176 OG92R/03A115 OG92R/03A116 OG92R/03A120 LG82R/91A6 OMF519/05PT12.1 LG571/03A21 LG571/03A19 LG571/03 LG571/03A145 LG571/03A146 HG44/04PT44 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A19 LG571/03A21 LG571/03A11 LG571/03A146 LG571/03A153 LG82R/91A6 OG92R/03A115 OG92R/03A116 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A19L1 LG571/03A21L4lf) LG571/03A16 HG44/04PT12 HG44/04PT10L1 LG571/03A155 OMFP2226/06A1L1 OMFP519/05 OG92R/03A119 OG92R/03A120 OG92R/03A120^1 OG92R/03A206 1 deductibilitatea fiscala a cheltuielilor cu materialele lipsa constatate la inventariere Organe de inspectie fiscala din cadrul MFP si ANAF OG92/03A22 OG92/03A82 OG92/03A119 OG92/03A120 LG571/03A19 LG571/03A21 HG44/04 LG571/03A157 OG92/03A85 1 deductibilitatea fiscala a cheltuielilor cu prestari servicii in conditiile in care nu se justifica prestarea acestora, iar contractele nu cuprind toate datele prevazute de lege Organe de inspectie fiscala din cadrul MFP si ANAF LG414/02A9 LG345/02A24 LG345/02A29 LG345/02A22 OG61/02A12 OG61/02A13 OG61/02A14 OG92R/03A108 OG92R/03A109 OG92R/03A114 1 deductibilitatea fiscala a cheltuielilor cu prestarile de servicii facturate de un contribuabil inactiv Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A19L1 LG571/03A21L4lf) LG571/03A16 HG44/04PT12 HG44/04PT10L1 LG571/03A155 OMFP2226/06A1L1 OMFP519/05 OG92R/03A119 OG92R/03A120 OG92R/03A120^1 OG92R/03A206 1 deductibilitatea fiscala a cheltuielilor cu provizioanele pentru clienti neincasati Organe de inspectie fiscala din cadrul MFP si ANAF OG70R/94A4 LG82/91PT119 OG70R/94A6 LG414/02A7 HG335/95A1 LG15/94A17 LG571/03A19 LG571/03A21 HG44/04PT48 LG571/03 OG11/96A13 OG61/02A12 OG92R/03A108 OG92R/03A109 HG401/00 LG571/03A155 LG571/03A145 OU17/00A19 OU17/00A25 OU17/00A31 LG345/02A33 1 deductibilitatea fiscala a cheltuielilor cu servicii de consultanta, management si alte prestari servicii intre persoane afiliate Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A7 LG571/03A11 LG571/03A19 HG44/04PT22 OG92/03A119 OG92/03A120 1 deductibilitatea fiscala a cheltuielilor de protocol si publicitate ce depasesc limitele admise de lege Organe de inspectie fiscala din cadrul MFP si ANAF OG70R/94A4 LG82/91PT119 OG70R/94A6 LG414/02A7 HG335/95A1 LG15/94A17 LG571/03A19 LG571/03A21 HG44/04PT48 LG571/03 OG11/96A13 OG61/02A12 OG92R/03A108 OG92R/03A109 HG401/00 LG571/03A155 LG571/03A145 OU17/00A19 OU17/00A25 OU17/00A31 LG345/02A33 1 deductibilitatea fiscala a cheltuielilor efectuate in favoarea actionarilor Organe de inspectie fiscala din cadrul MFP si ANAF HG44/04PT45 HG44/04 LG571/03A21 LG571/03A145 LG571/03A146 OG92R/03A119 OG92R/03A120 2 deductibilitatea fiscala a cheltuielilor efectuate in legatura cu mijloacele fixe amortizabile Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A21 LG571/03A24 OG92R/03A176 OG92R/03A115 OG92R/03A116 OMFP519/05 Organe de inspectie fiscala din cadrul MFP si ANAF OG92R/03A183 OG92R/03A186 OG92R/03A115 OG92R/03A116 LG571R/03A19 LG571/03A24 LG571/03A21 LG571/03A137 LG414/02A9 LG345/02A22 HG1050/04 OG92R/03A65 HG859/02 7 deductibilitatea fiscala a cheltuielilor inregistrate in contabilitate fara a avea la baza documente justificative Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A21 HG44/04PT12 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A21 LG571/03A24 OG92R/03A176 OG92R/03A115 OG92R/03A116 OMFP519/05 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A21 LG571/03A145 HG44/04PT44 HG44/04PT48 OG92R/03A115 OG92R/03A116 OG92R/03A121 Organe de inspectie fiscala din cadrul MFP si ANAF LG414/02A9 LG82R/91A6 LG571/03 OG92R/03A115 OG92R/03A116 OG92R/03A176 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A21 HG44/04PT48 OG92R/03A120 OG92R/03A119 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A21 LG571/03A145 HG44/04PT44 LG82R/91A6 OG92R/03A206 OG92R/03A119 OG92R/03A120 OMF519/05PT12.1 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A11 LG571/03A21 LG571/03A145 OG92R/03A119 OG92R/03A120 1 deductibilitatea fiscala a cheltuielilor reprezentand prestari servicii in conditiile in care nu s-a demonstrat ca acestea sunt efectuate in scopul realizarii veniturilor Organe de inspectie fiscala din cadrul MFP si ANAF OG92/03A94 OG92R/03A213L3 OG92R/03A216 OMF519/05PT12.7 OG92R/03A119 OG92R/03A120 LG571R/03A19 LG571R/03 LG571/03A20 LG571/03A21 LG571/03A128 5 deductibilitatea fiscala a unor cheltuieli ce nu sunt efectuate in scopul realizarii de venituri impozabile