Materia Organul Constatator Acte Normative 3 colectarea TVA aferenta veniturilor din cedarea de imobilizari corporale Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A127 LG571/03A128 LG571/03A141 LG571/03A151 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A126 LG571/03A128 LG571/03A151 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A128 LG571/03A134 LG571/03A141 LG571/03A137 LG571/03A140 10 colectarea tva aferenta veniturilor neevidentiate Organe de inspectie fiscala din cadrul MFP si ANAF OG92R/03A216 Organe de inspectie fiscala din cadrul MFP si ANAF OG17/00A6 OG17/00A10 OG17/00A12 OG17/00A18 LG345/02A9 LG345/02A14 LG345/02A22 LG345/02A24 LG345/02A25 LG345/02A29 OMFP58/03A15 OMFP58/03A14 Organe de inspectie fiscala din cadrul MFP si ANAF LG82R/91A6 LG571/03A19 LG571/03A20 LG571/03A128 OG92R/03 OG92/03A6 OG92/03A7 OG92R/03A65 OG92R/03A206 OG92R/03A85 OG92R/03A109 OG92R/03A205 Organe de inspectie fiscala din cadrul MFP si ANAF OG92R/03 OG92R/03A65 OG92R/03A82 LG82R/91A6 OG92R/03A119 OG92R/03A120 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A153 HG44/04 OG92R/03 OG92R/03A65 OG92R/03A119 OG92R/03A120 Organe de inspectie fiscala din cadrul MFP si ANAF OG92R/03A85 OG92R/03A88 OG92R/03A109 OG92R/03A205 OG92R/03A209 OPANAF2137/11PT11.1 OG92R/03 LG571/03A145 Organe de inspectie fiscala din cadrul MFP si ANAF OG92R/03A119 OG92R/03A120 OG92R/03A213L3 OG92R/03A216 OPANAF2137/11PT11.1 LG571/03A137 Organe de inspectie fiscala din cadrul MFP si ANAF OPANAF2137/11PT3.10 OG92R/03A119L1 OG92R/03A120L1 OG92R/03A120^1 OG92R/03A206L1lc)ld) OPANAF2137/11PT11.1 OG92R/03A216L1 LG82R/91A6 LG571/03A19L1 LG571/03A128L8 OMFP1753/04 OG92R/03A67 OG92R/03A67L1 LG571/03A126L1 LG571/03A137L1 Organe de inspectie fiscala din cadrul MFP si ANAF LG31R/90 LG571R/03A19 LG82R/91A6 LG571/03A11 LG571/03A11L1 LG571/03A11L2 LG571/03A19 LG571/03A19L1 OG15/96A5 HG44/04 LG7/96A22 LG571/03A128L1 LG571/03A21L4 LG571/03A21L4lm) OG92R/03A216L1 OG92R/03A216 LG571/03A22 LG571/03A22L1lc) LG571/03A22L1lj) HG44/04PT53.5 OG92R/03A119L1 OG92R/03A120 OG92R/03A120L1 OG92R/03A120L2 OG92R/03A119L2 OG92R/03A120L3 OG92R/03A120^1 OG92R/03A120^1L1 OG92R/03A67 OG92R/03A67L1 OG92R/03A134 OMFP1752/05PT222 OMFP1752/05PT94 OG92R/03A94 OG92R/03A94L1 OG92R/03A94L2 OG92R/03A94L2la) OG92R/03A94L3 OG92R/03A205 OG92R/03A205L1 OG92R/03A205L3 OG92R/03A205L4 OG92R/03A206L2 OG92R/03A206 OG92R/03A208 OG92R/03A209L2 OPANAF2137/11PT2.5 OPANAF3389/11 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A11L1 LG571/03A137 LG571/03A137L1la) LG571/03A140 LG571/03A140L1 OG92R/03A67 OG92R/03A67L1 OG92R/03A67L2 HG1050/04PT65.2 HG1050/04PT65.1 1 colectarea TVA aferentă operaţiunilor pentru care nu se justifica scutirea Organe de inspectie fiscala din cadrul MFP si ANAF LG82R/91A6 LG571/03A11 LG571/03A19 LG571/03A19L1 LG571/03A21L1 LG571/03A21L3Ln) LG571/03A21L4lt) LG571/03A146L1la) LG571/03A155L5 LG571/03A159L1lb) LG571/03A137L1 LG571/03A137L1la) LG571/03A137L2la) LG571/03A145 LG571/03A143 LG571/03A143L2 LG571/03A143L2la) LG571/03A143L3 LG571/03A128L1 LG571/03A132L1lc) LG571/03A7 LG571/03A67 HG44/04PT81 HG44/04PT22 HG44/04PT23 OMFP2222/06A1L4 OMFP2222/06A10L1 2 colectarea TVA din facturi de stornare si de anulare a documentelor initiale Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03 LG82R/91 OG92R/03 Organe de inspectie fiscala din cadrul MFP si ANAF LG571R/03A19 LG571/03A134 LG571/03A155 OG92R/03A216 7 colectarea TVA la momentul emiterii facturii Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A155 HG44/04PT59 OG92R/03A120 OMFP519/05 OU102/99A43 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A126 LG571/03A129 LG571/03A134 LG571/03A137 OG92R/03A115 OG92R/03A114 OG92R/03A120 OG92R/03A186 OG92R/03A183 Organe de inspectie fiscala din cadrul MFP si ANAF LG82R/91A1 LG571/03A7 LG571/03A67 LG571/03A21 HG44/04 OG92R/03A114 OG92R/03A120 OG92R/03A115 OG92R/03A116 LG571/03A145 LG571/03A134 LG571/03A137 LG571/03A143 LG571/03A19 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A24 LG571/03A19 OMFP519/05PT12.7 OG92R/03A47 OG92R/03A186 OG92R/03A183 HG1050/04PT102.4 LG571/03A141 LG571/03A150 OG92R/03A176 Organe de inspectie fiscala din cadrul MFP si ANAF LG571R/03A19 LG571/03A134 LG571/03A155 OG92R/03A216 Organe de inspectie fiscala din cadrul MFP si ANAF LG82R/91A6 LG571/03A11 LG571/03A19 LG571/03A19L1 LG571/03A21L1 LG571/03A21L3Ln) LG571/03A21L4lt) LG571/03A146L1la) LG571/03A155L5 LG571/03A159L1lb) LG571/03A137L1 LG571/03A137L1la) LG571/03A137L2la) LG571/03A145 LG571/03A143 LG571/03A143L2 LG571/03A143L2la) LG571/03A143L3 LG571/03A128L1 LG571/03A132L1lc) LG571/03A7 LG571/03A67 HG44/04PT81 HG44/04PT22 HG44/04PT23 OMFP2222/06A1L4 OMFP2222/06A10L1 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A19 LG571/03A19L1 LG571/03A21L1 LG571/03A145 LG571/03A145L1 LG571/03A146L1 LG571/03A155 LG571/03A155L5 LG571/03A11 OG92R/03A7L2 OG92R/03A94 OG92R/03A216L3 OG92R/03A119 OG92R/03A119L1 OG92R/03A120^1 1 colectarea TVA pentru operatiuni ce nu au loc pe teritoriul Romaniei Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A157 LG571/03A151 LG571/03A156 LG571/03A126 OG92R/03A119 OG92R/03A120 OG92R/03217 OG92R/03A216 1 colectarea TVA pentru operatiuni pentru care nu se face dovada ca sunt scutite Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A129 LG571/03A133 LG571/03A126 LG571/03A150 LG571/03A155 LG571/03A143 1 colectarea TVA pentru refuzuri calitative şi cantitative şi alte stornări pentru care nu se face dovada destinaţiei ulterioare Organe de inspectie fiscala din cadrul MFP si ANAF LG82R/91A6 LG571/03A11 LG571/03A19 LG571/03A19L1 LG571/03A21L1 LG571/03A21L3Ln) LG571/03A21L4lt) LG571/03A146L1la) LG571/03A155L5 LG571/03A159L1lb) LG571/03A137L1 LG571/03A137L1la) LG571/03A137L2la) LG571/03A145 LG571/03A143 LG571/03A143L2 LG571/03A143L2la) LG571/03A143L3 LG571/03A128L1 LG571/03A132L1lc) LG571/03A7 LG571/03A67 HG44/04PT81 HG44/04PT22 HG44/04PT23 OMFP2222/06A1L4 OMFP2222/06A10L1 1 colectata aferenta reducerilor de pret care nu au fost evidentiate in facturile fiscale emise Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A145 LG571/03A128 LG571/03A11 LG571/03A21 LG571/03A134 HG44/04 1 colectata aferenta unor lucrari de investitii finantate din fonduri nerambursabile pentru care nu exista certificatul de scutire de TVA, eliberat de directiile generale ale finantelor publice teritoriale Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A143 3 colectata pentru marfuri constatate lipsa in gestiune faptic dar existente scriptic in evidenta contabila a societatii Organe de inspectie fiscala din cadrul MFP si ANAF LG82R/91A6 LG571/03A19 LG571/03A21 LG571/03A134 LG571/03A128 OG92R/03A82 OG92R/03A65 OG92R/03A119 OG92R/03A120 HG44/04A22 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A48 LG571/03A140 LG571/03A156 OG92R/03A119 OG92R/03A120 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A19 LG571/03A20 LG571/03A24 LG571/03A146 LG571/03A145 LG571/03A155 LG571/03A11 OG92R/03A206 OG92R/03A216 OG92R/03A120 OG92R/03A119 OG92R/03A205 OG92R/03A110 OG92R/03A85 OG92R/03 OG92R/03A213L3 OPANAF2137/11PT12.1 1 colectata pentru sume reprezentand avansuri de la clienti Organe de inspectie fiscala din cadrul MFP si ANAF OG92R/03 OG92R/03A65 OG92R/03A82 LG82R/91A6 OG92R/03A119 OG92R/03A120 1 competenta de solutionare a dispozitiei privind masurile ce nu se refera la stabilirea de obligatii fiscale precum si accesorii ale acestora, ci la masuri in sarcina contribuabilului, neavand caracterul unui titlu de creanta fiscala