| | Materia | Organul Constatator | Acte Normative | |
2 |
|
| deductibilitatea fiscala a cheltuielilor cu diferentele nefavorabile de curs valutar |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG414/02A7
LG414/02A9
LG414/02A10
LG414/02A13
LG571/03A19
LG571/03A21
LG571/03A141
LG571/03A126
OG24/01A1
HG44/04PT48
HG859/02PT9.14
OG92R/03A119
OG92R/03A120
OG92R/03A209
OG92R/03A216 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A21
LG571/03A24
LG571/03
LG571/03A19
LG571/03A11
LG571/03A145
LG571/03A160
LG571/03A134
LG571/03A149
LG571/03A126
LG571/03A141
OG92R/03A119
OG92R/03A120
OG92R/03A206
OG92R/03A205
OG92R/03A110
OG92R/03A85
OG92R/03A109 | |
1 |
|
| deductibilitatea fiscala a cheltuielilor cu diferentele nefavorabile rezultate din vanzarea (cesionarea) de actiuni |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A21
LG571/03A24
LG571/03
LG571/03A19
LG571/03A11
LG571/03A145
LG571/03A160
LG571/03A134
LG571/03A149
LG571/03A126
LG571/03A141
OG92R/03A119
OG92R/03A120
OG92R/03A206
OG92R/03A205
OG92R/03A110
OG92R/03A85
OG92R/03A109 | |
1 |
|
| deductibilitatea fiscala a cheltuielilor cu dobanzile si comisioanele aferente unui imprumut bancar care a a fost utilizat in scopul pentru care a fost contractat. |
| |
| | | 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 | |
1 |
|
| deductibilitatea fiscala a cheltuielilor cu dobanzile si provizioanele aferente unui imprumut obtinut de la alte entitati decat cele autorizate de B.N.R. |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | OG92R/03A115
OG92R/03A175
OG92R/03A181
OG92R/03A182
OG92R/03A185
OG92R/03A186
OMF519/05PT12.1
OG70R/94A5
OG51R/97A20
LG414/02A7
LG414/02A9
LG414/02A10
LG414/02A27
LG82R/91A6
HG1050/04A107.1 | |
1 |
|
| deductibilitatea fiscala a cheltuielilor cu impozitul pe veniturile nerezidentilor suportat de platitor |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG414/02A7
LG414/02A9
LG414/02A10
LG414/02A13
LG571/03A19
LG571/03A21
LG571/03A141
LG571/03A126
OG24/01A1
HG44/04PT48
HG859/02PT9.14
OG92R/03A119
OG92R/03A120
OG92R/03A209
OG92R/03A216 | |
2 |
|
| deductibilitatea fiscala a cheltuielilor cu investitii efectuate la imobile |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A24 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | CFA21
CFA145
LG571R/03A19
LG571R/03A145
OG92R/03A206
HG44/04PT22 | |
1 |
|
| deductibilitatea fiscala a cheltuielilor cu investitiile efectuate la imobile inchiriate |
| |
| | | 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 | |
2 |
|
| deductibilitatea fiscala a cheltuielilor cu majorarile si penalitatile, etc |
| |
| | | 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 | OG92R/03
OG92R/03A107
HG1050/04PT102.4
LG571/03A146
LG571/03A155
HG44/04
LG82R/91A6
LG571/03A21
LG571/03A19
OG92R/03A206
OG92R/03A213L5
OG92R/03A213L3
LG571/03A145
LG571/03A11
OG92R/03A65
HG44/04PT12 | |
8 |
|
| 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 | HG512/98PT10.8
OG70/97A21
OG92R/03A185 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A145
LG571/03A155
LG571/03A156
OG92R/03A186
HG44/04PT51 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | CFA21
CFA145
LG571R/03A19
LG571R/03A145
OG92R/03A206
HG44/04PT22 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A11
LG571/03A21
OMF585/05 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A21
LG571/03A19
LG571/03A146
LG571/03A148
LG571/03A155
HG1861/06
LG571/03A11 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A11
LG571/03A19
LG571/03A21
LG571/03A145
LG571/03A146
LG571/03A155
LG82/91A6
OG92R/03A119
OG92R/03A120 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A19
LG571/03A19L1
LG571/03A21L4lt)
LG571/03A146L1la)
LG571/03A155L5
LG82R/91A6
HG44/04PT46L1
HG44/04PT12
OG92/03A7
OG92R/03A65
OG92R/03A119
OG92R/03A119L1
OG92R/03A120L1
OG92R/03A120^1
OG92R/03A206L1lc)ld)
OPANAF2137/11PT11.1
OG92R/03A94
HG1861/06 | |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | OG92R/03
OG92R/03A107
HG1050/04PT102.4
LG571/03A146
LG571/03A155
HG44/04
LG82R/91A6
LG571/03A21
LG571/03A19
OG92R/03A206
OG92R/03A213L5
OG92R/03A213L3
LG571/03A145
LG571/03A11
OG92R/03A65
HG44/04PT12 | |
1 |
|
| deductibilitatea fiscala a cheltuielilor cu minusuri la inventar |
| |
| | | 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 |
|
| deductibilitatea fiscala a cheltuielilor cu prestari servcii in conditiile in care acestea sunt justificate de un contract scris |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A21
HG44/04PT13
OG92R/03A120
OG92R/03A119
LG82R/91A6 | |
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 | LG571/03A21
LG571/03A145
HG44/04PT48 | |
1 |
|
| deductibilitatea fiscala a cheltuielilor cu prestarile de servicii facturate de un contribuabil inactiv |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A21
LG571/03A19
LG571/03A146
LG571/03A148
LG571/03A155
HG1861/06
LG571/03A11 | |
1 |
|
| deductibilitatea fiscala a cheltuielilor cu reclama si publicitate pentru care nu s-au incheiat contracte scrise cu prestatori |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A19
LG571/03A11
LG571/03A21
OG92R/03
OMF519/05PT12.1
OMF519/05PT12.7 | |
1 |
|
| deductibilitatea fiscala a cheltuielilor cu reparatiile si modernizarile la imobile |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | CFA21
CFA145
LG571R/03A19
LG571R/03A145
OG92R/03A206
HG44/04PT22 | |
1 |
|
| deductibilitatea fiscala a cheltuielilor cu valoarea ramasa neamortizata |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A11
LG571/03A19
LG571/03A21
LG571/03A24
LG571/03A126
LG571/03A128
LG571/03A137
LG571/03A134
LG571/03A145
OG92R/03
OG92R/03A110
OG92R/03A119
OG92R/03A120
OG92R/03A205
OG92R/03A206
OG92R/03A213L3
OG92R/03217
OG92R/03A216
OG92R/03A209
HG44/04PT44
LG82/91A16 | |
3 |
|
| deductibilitatea fiscala a cheltuielilor de aprovizionare cu marfuri inscrise in facturi care nu indeplinesc calitatea de document justificativ |
| |
| | | Organe de inspectie fiscala din cadrul MFP si ANAF | LG571/03A21
LG571/03A19
LG571/03A24
LG571/03A145
LG571/03A128
LG571/03A7
LG571/03A67
HG44/04PT44
HG44/04PT12
OG92R/03A119
OG92R/03A120
OG92R/03A65
OG92R/03A176
OG92R/03A186
OG92R/03A183 | |
| | | 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 | |