Materia Organul Constatator Acte Normative 5 constituirea impozitului pe dividende ianinte de definitivarea rezultatului exercitiului financiar si aprobarea situatiilor financiare 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 LG571/03A7 LG571/03A67 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A7 LG571/03A21 LG571/03A145 OG92R/03A119 OG92R/03A120 OG92R/03A216 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A67 HG44/04 LG31R/90 Organe de inspectie fiscala din cadrul MFP si ANAF LG82R/91A6 LG571/03A7 LG571/03A19 LG571/03A21 LG571/03A145 LG571/03A146 LG571/03A155 HG44/04PT12 HG44/04 LG571/03A67 10 impozit pe dividende aferent sumelor ridicate din casierie de catre asociatul si administratorul societatii care nu au fost utilizate pentru desfasurarea activitatii societatii Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A67 OG92R/03A119 OG92R/03A120 OG92R/03A216 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A19 LG571/03A21 LG571/03A24 LG571/03A7 OG92R/03A119 OG92R/03A120 OG92R/03A209 OG92R/03A213L3 OG92R/03A216 OG92R/03217 HG44/04A22 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A7 LG571/03A67 OG92R/03A119 OG92R/03A120 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A7 LG571/03A67 LG31R/90 OG92R/03A206 OG92R/03A213L3 OG92R/03A213L5 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A7 LG571/03A11 LG571/03A24 LG571/03A19 HG44/04PT12 OPANAF2137/11PT11.1 OG92R/03A119 OG92R/03A120 OG92R/03A82 OG92R/03A65 HG1050/04 HG44/04PT22 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A19 LG571/03A19L1 LG571/03A128 LG571/03A7pct12 OMFP2186/01PT1.1 OMFP2186/01 LG571/03A134 LG571/03A134L1 LG571/03A134^2 LG571/03A126 LG571/03A126L1la) LG571/03A126L1lb) LG571/03A126L1lc) LG571/03A126L1ld) LG571/03A128L4 LG571/03A128L1 LG571/03A128L4ld) OG92R/03A119 OG92R/03A120 OG92R/03A120L1 OG92R/03A120^1 OG92R/03A205 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A7 LG571/03A7L1pct7 LG571/03A19 LG571/03A19L1 LG571/03A21 LG571/03A21L1 LG571/03A21L2 LG571/03A21L2le) LG571/03A21L4lf) LG571/03A18L1 LG571/03A128L1 LG571/03A137 LG571/03A138 LG571/03A145L1 LG571/03A145L11 LG571/03A146L1 OG92R/03A119L1 OG92R/03A120 OG92R/03A120L1 OG92R/03A120L7 OG92R/03A120^1 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 OU28R/99 LG571/03A21 LG571/03A19 LG571/03A11 LG82/91A6 LG571/03A7 OG92R/03A206 OG92R/03A213L3 OPANAF2137/11PT11.1 Organe de inspectie fiscala din cadrul MFP si ANAF HG44/04PT16 HG44/04PT69 LG571/03A126L1 LG571/03A126L1la) LG571/03A126L1lc) LG571/03A126L1lb) LG571/03A128L1L3lc) LG571/03A134L1 LG571/03A134L2 LG571/03A134^1L1 LG571/03A134^2 LG571/03A134^2L1 1 impozitarea dividendelor distribuite dar neplatite pana la sfarsitul anului urmator celui pentru care s-au calculat 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 3 impozitarea sumelor ridicate din casierie in conditiile in care a inregistrat pierdere si nu a efectuat distribuirea profitului net Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A141 LG571/03A126 LG571/03A145 LG571/03A7 LG571/03A67 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A11 LG571/03A67 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A7 LG571/03A7pct12 LG571/03A11 LG571/03A19 LG571/03A26L1 8 modul de calcul al impozitului pe dividende Organe de inspectie fiscala din cadrul MFP si ANAF OG92R/03A22 Organe de inspectie fiscala din cadrul MFP si ANAF LG82R/91A6 LG82R/91A26 LG345/02A22 LG345/02A24 OU17/00A19 OU217/99A6 OG92R/03A186 Organe de inspectie fiscala din cadrul MFP si ANAF OG92R/03A216 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A7 LG571/03A67 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A19 LG571/03A21 LG571/03A146 LG571/03A67 HG44/04PT12 OG92R/03A44 OG92R/03A102 OG92R/03A82 OG92R/03A85 OG92R/03A119 OG92R/03A120 Organe de inspectie fiscala din cadrul MFP si ANAF LG571R/03A140 LG571/03A19 LG571/03A21 LG571/03A134 LG571/03A140 LG82R/91A6 OG92R/03A216 HG44/04 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A67 LG571/03A82 LG571/03A160 OG92R/03A119 OG92R/03A120 LG571/03A126 LG571/03A129 LG571/03A156 OG92R/03A110 OG92R/03A109 OG92R/03A85 OG92R/03A209 OG92R/03A205 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 1 obligatia calcularii si virarii impozitului pe dividende in situatia cesionarii sub pretul inregistrat in contabilitate Organe de inspectie fiscala din cadrul MFP si ANAF OG92R/03A119 1 stabilirea impozitului pe dividende aferent sumei cu care a fost majorat capitalul social in conditiile in care urmare acestei majorari actionarii isi pastreaza cota de participare la constituirea capitalului social, anterior majorarii acestuia 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 3 termenul de plata a impozitului pe dividende impozit pe dividende - data de la care un actionar este indreptatit sa primeasca dividende Organe de inspectie fiscala din cadrul MFP si ANAF LG82R/91A6 LG571/03A7 LG571/03A67 OG92R/03A119 OG92R/03A120 OG92R/03A209 OG92R/03A216 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A7 LG571/03A67 OG92R/03A85 OG92R/03A216 OU150/02A51 OU150/02A52 OMF617/06 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A67 LG571/03A82 LG571/03A160 OG92R/03A119 OG92R/03A120 LG571/03A126 LG571/03A129 LG571/03A156 OG92R/03A110 OG92R/03A109 OG92R/03A85 OG92R/03A209 OG92R/03A205 314 Impozit pe profit 7 accesorii aferente impozitului pe profit Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A7 LG571/03A11 LG571/03A24 LG571/03A19 HG44/04PT12 OPANAF2137/11PT11.1 OG92R/03A119 OG92R/03A120 OG92R/03A82 OG92R/03A65 HG1050/04 HG44/04PT22 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 OG92R/03A214 OG92R/03A214L1la) OG92R/03A85 OG92R/03A85L1 OG92R/03A86 OG92R/03A87 OG92R/03A88 OG92R/03A109 OG92R/03A206 OG92R/03A205