Materia Organul Constatator Acte Normative 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 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 LG571/03A21 LG571/03A21L4lf) LG571/03A145L2la) LG571/03A155L5 OG92R/03A65 OG92R/03A120 OG92R/03A119 OG92R/03A120^1 OG92R/03A209 OG2/01A32 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A11 LG571/03A19 LG571/03A21 LG571/03A145 LG571/03A146 LG571/03A155 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A128 LG571/03A128L1 LG571/03A19 OG92R/03A214 OG92R/03A120^1 OG92R/03A120L1 OG92R/03A119 1 ajustarea veniturilor obtinute de societate pentru livrari facturate sub pretul pietei, relatii de afiliere 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 calcularea, declararea si achitarea impozitului pe profit aferent trimestrului IV Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03 Organe de inspectie fiscala din cadrul MFP si ANAF LG571R/03A145 LG571R/03 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A20 LG571/03A21 1 calculul impozitului pe profit in conditiile in care nu s-a analizat rezultatul financiar contabil al anului precedent Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A20 LG571/03A21 2 calculul impozitului pe profit in conditiile in care prin inregistrarea contabila a productiei finite societatea isi diminueaza veniturile realizate Organe de inspectie fiscala din cadrul MFP si ANAF OG92R/03A82 OG92R/03A205 OG92R/03A216 LG82R/91A7 LG571/03A19 LG571/03A21 OG92R/03A114 OG92R/03A115 OG92R/03A120 OMFP519/05 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 1 calculul impozitului pe profit in conditiile in care prin neinregistrarea veniturilor din inchirieri in cuantumul prevazut contractual, societatea si-a diminuat veniturile realizate Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A145 LG571/03A128 LG571/03A11 LG571/03A21 LG571/03A134 HG44/04 3 cheltuieli cu prestari de servicii pentru care nu rezulta daca au fost efectiv prestate 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 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 OG92R/03A205 OG92R/03A206 OG92R/03A209L1 OG92R/03A214 8 cheltuieli inregistrate in baza unor documente ce nu indeplinesc calitatea de document justificativ potrivit Legii contabilitatii Organe de inspectie fiscala din cadrul MFP si ANAF OG92R/03214 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 OG92R/03 OG92R/03A102 OG92R/03A105 OG92R/03A106 OG92R/03A107 OG92R/03A44 OG92R/03A46 LG571/03A19 LG571/03A21 LG571/03A11 LG571/03A128 HG44/04PT44 LG571/03A127 LG571/03A129 LG571/03A134 LG571/03A137 LG571/03A155 LG571/03A24 OG92R/03A119 OG92R/03A120 OG92R/03A205 OG92R/03A110 OG92R/03A109 OG92R/03A209 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A11L1^2 LG571/03A21 LG571/03A146L1la) OG92R/03A120^1 OG92R/03A120 OG92R/03A119 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 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 LG571/03A19 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 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 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 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 LG82R/91A6 LG571/03A19 LG571/03A19L1 LG571/03A21 LG571/03A21L1 LG571/03A21L4 LG571/03A21L4lf) LG571/03A145L1la) LG571/03A146L1la) LG571/03A155L5 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 2 daca cheltuielile sunt deductibile la calculul impozitului pe profit in conditiile in care costul de productie este mai mare fata de pretul de vanzare mai mic al produselor catre diversi beneficiari 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 OG92R/03 OG92R/03A102 OG92R/03A105 OG92R/03A106 OG92R/03A107 OG92R/03A44 OG92R/03A46 LG571/03A19 LG571/03A21 LG571/03A11 LG571/03A128 HG44/04PT44 LG571/03A127 LG571/03A129 LG571/03A134 LG571/03A137 LG571/03A155 LG571/03A24 OG92R/03A119 OG92R/03A120 OG92R/03A205 OG92R/03A110 OG92R/03A109 OG92R/03A209 7 daca cheltuielile sunt deductibile la calculul impozitului pe profit in conditiile in care sunt aferente realizari de venituri Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A21 LG571/03A128 OG92R/03A107 OG92R/03A216 OG92R/03A183 LG571/03A145 LG571/03A24 LG571/03A19