Materia
Organul Constatator
Acte Normative
5
deductibilitatea cheltuielilor cu prestari servicii pentru care nu rezulta necesitatea prestarii acestora si daca au fost efectiv prestate
Organe de inspectie fiscala din cadrul MFP si ANAF
LG571/03A128
LG571/03A140
LG571/03A127
HG44/04
OPANAF519/05PT12.1
Organe de inspectie fiscala din cadrul MFP si ANAF
HG44/04PT46
HG44/04PT48
LG571/03A21
Organe de inspectie fiscala din cadrul MFP si ANAF
HG44/04PT44
HG44/04PT48
LG571/03A7
LG571/03A67
LG571/03A145
LG571/03A146
LG571/03A150
LG571/03A160
OG92R/03A65
Organe de inspectie fiscala din cadrul MFP si ANAF
HG44/04PT13
HG44/04PT48
LG19/00A24
LG76/02
LG76/02A26
LG82R/91A6
LG82R/91
LG346/02
LG571/03A19
LG571/03A21
LG571/03A24
OG92R/03
OG92R/03A65
OG92R/03A82
OG92R/03A96
Organe de inspectie fiscala din cadrul MFP si ANAF
HG44/04PT48
LG571/03A21
OG92R/03A65
OG92R/03A109
OG92R/03A85
OG92R/03A206
OG92R/03A213L3
4
deductibilitatea fiscala a cheltuielilor cu prestarile de servicii
Organe de inspectie fiscala din cadrul MFP si ANAF
HG44/04PT48
LG571/03A21
Organe de inspectie fiscala din cadrul MFP si ANAF
HG44/04PT46
HG44/04PT48
LG571/03A21
LG571/03A146
OG92R/03A116
Organe de inspectie fiscala din cadrul MFP si ANAF
HG44/04PT48
LG571/03A21
LG571/03A24
LG571/03A145
LG571/03A146
OG92R/03A119
OG92R/03
Organe de inspectie fiscala din cadrul MFP si ANAF
HG44/04PT48
LG571/03A21
LG571/03A145
LG571/03A155
OG92R/03
OG92R/03A65
OG92R/03A119
OG92R/03A213L3
1
deductibilitatea cheltuielilor cu amenzile si penalitatile
Organe de inspectie fiscala din cadrul MFP si ANAF
LG571/03A21
HG44/04
LG571/03
2
deductibilitatea cheltuielilor cu amortizarea mijloacelor fixe
Organe de inspectie fiscala din cadrul MFP si ANAF
HG44/04PT44
HG44/04PT46
HG44/04PT51
LG571/03A19
LG571/03A21
LG571/03A24
LG571/03A145
LG571/03A146
OG92R/03A206
OG92R/03A213L3
Organe de inspectie fiscala din cadrul MFP si ANAF
LG85/06
LG85/06A47L4
LG571R/03
OG92R/03
OG92R/03A85
OG92R/03A86
OG92R/03A87
OG92R/03A205
2
deductibilitatea cheltuielilor cu indemnizatiile de deplasare, transport, cazare etc
Organe de inspectie fiscala din cadrul MFP si ANAF
LG571/03A21
LG571/03A145
LG571/03A155
LG571/03A67
LG571/03A7
HG44/04PT51
Organe de inspectie fiscala din cadrul MFP si ANAF
HG44/04PT44
HG44/04PT46
HG44/04PT51
LG571/03A19
LG571/03A21
LG571/03A24
LG571/03A145
LG571/03A146
OG92R/03A206
OG92R/03A213L3
2
deductibilitatea cheltuielilor cu prestari servicii pentru care nu rezulta necesitatea prestarii acestora si daca au fost efectiv prestate
Organe de inspectie fiscala din cadrul MFP si ANAF
LG345/02A29
LG571/03A11
LG571/03A21
Organe de inspectie fiscala din cadrul MFP si ANAF
HG44/04
LG571/03A21
1
deductibilitatea cheltuielilor cu servicii de consultanta neprestate
Organe de inspectie fiscala din cadrul MFP si ANAF
LG345/02A29
LG571/03A11
LG571/03A21
4
deductibilitatea fiscala a cheltuielilor aferente achizitii care nu sunt facute in scopul desfasurarii proprriei activitati
Organe de inspectie fiscala din cadrul MFP si ANAF
HG44/04PT48
LG571/03A19
LG571/03A21
LG571/03A137
LG571/03A145
OG92/03A116
OG92/03A121
Organe de inspectie fiscala din cadrul MFP si ANAF
HG44/04PT51
LG571/03A21
LG571/03A134
LG571/03A137
LG571/03A145
LG571/03A146
LG571/03A155
OG92R/03A216
Organe de inspectie fiscala din cadrul MFP si ANAF
LG571/03A21
LG571/03A155
Organe de inspectie fiscala din cadrul MFP si ANAF
LG571/03A21
LG571/03A145
LG571/03A146
5
deductibilitatea fiscala a cheltuielilor ce nu au corespondent in venituri
Organe de inspectie fiscala din cadrul MFP si ANAF
OG217/99A4
LG414/02A9
LG571/03A21
LG571/03A145
OU17/00A19
OU17/00A20
LG345/02A24
Organe de inspectie fiscala din cadrul MFP si ANAF
HG44/04PT48
LG571/03A19
LG571/03A21
LG571/03A137
LG571/03A145
OG92/03A116
OG92/03A121
Organe de inspectie fiscala din cadrul MFP si ANAF
LG571/03A21
LG571/03A24
LG571/03A145
LG571/03A146
LG571/03A155
OG92R/03
Organe de inspectie fiscala din cadrul MFP si ANAF
LG571R/03
OG92R/03A80
Organe de inspectie fiscala din cadrul MFP si ANAF
OU150/02A8
HG44/04
HG44/04PT48
LG571/03A21
LG571/03A145
LG571/03A155
13
deductibilitatea fiscala a cheltuielilor cu achizitii de marfuri pentru care nu exista documente justificative
Organe de inspectie fiscala din cadrul MFP si ANAF
OG24/01A1
OG26/01A13
OG61/02A14
OG92/03A120
OU17/00A19
OU17/00A25
Organe de inspectie fiscala din cadrul MFP si ANAF
HG44/04
LG571/03A145
OG92R/03A116
OG92R/03A121
Organe de inspectie fiscala din cadrul MFP si ANAF
HG401/00
HG598/02A68
LG345/02A29
OG217/99A4
Organe de inspectie fiscala din cadrul Garzii Financiare
LG82R/91A6
OG3R/92A19
OU217/99A4
Organe de inspectie fiscala din cadrul MFP si ANAF
HG44/04PT48
LG571/03A19
LG571/03A21
LG571/03A137
LG571/03A145
OG92/03A116
OG92/03A121
Organe de inspectie fiscala din cadrul MFP si ANAF
LG345/02A29
LG571/03A11
LG571/03A21
Organe de inspectie fiscala din cadrul MFP si ANAF
LG571/03A19
LG571/03A21
LG571/03A145
LG571/03A146
LG571/03A155
OG7/01A36
OG92R/03
Organe de inspectie fiscala din cadrul MFP si ANAF
HG44/04
LG571/03A21
HG44/04PT46
HG44/04PT48
Organe de inspectie fiscala din cadrul MFP si ANAF
LG571/03A21
LG571/03A146
LG571/03A140
OG92/03A80
OG92/03A119
OG92/03A120