Materia Organul Constatator Acte Normative 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 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 3 deductibilitatea fiscala a cheltuielilor de aprovizionare cu marfuri inscrise in facturi cere nu indeplinesc calitatea de document justificativ Organe de inspectie fiscala din cadrul MFP si ANAF LG345/02A24 LG345/02A29 LG345/02A33 LG414/02A24 LG571/03A19 LG571/03A21 LG571/03A155 OG61/02A13 OG61/02A14 OG92/03A108 OG92/03A109 OG92/03A114 HG598/02A62 OG92R/03A213L3 HG859/02PT9 HG859/02PT9.14 HG831/97A6 CPCA1201 CPCA166 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 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 efectuate in favoarea actionarilor 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 LG571/03A11 LG571/03A19 LG571/03A145 LG571/03A137 HG44/04PT46 OG92R/03A65 OG92R/03A175 OG92R/03A176 OG92R/03A177 OG92R/03A179 OG92R/03A185 1 deductibilitatea fiscala a cheltuielilor efectuate in legatura cu mijloacele fixe amortizabile 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 efectuate pentru lucrari de reparatii si investitii asupra mijloacelor fixe 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 9 deductibilitatea fiscala a cheltuielilor inregistrate in contabilitate fara a avea la baza documente justificative Organe de inspectie fiscala din cadrul MFP si ANAF OG92R/03A43 OG92R/03A65 OG92R/03A175 OG92R/03A176 OMFP519/05 OMFP519/05PT12.7 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 LG571/03A21 LG571/03A128 OG92R/03A107 OG92R/03A216 OG92R/03A183 LG571/03A145 LG571/03A24 LG571/03A19