Materia Organul Constatator Acte Normative 2 deductibilitatea fiscala a cheltuielilor reprezentand prestari servicii in conditiile in care nu s-a demonstrat ca acestea sunt efectuate in scopul realizarii veniturilor 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 LG571/03A19 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 2 deductibilitatea fiscala a unor cheltuieli ce nu sunt efectuate in scopul realizarii de venituri impozabile 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 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A145 LG571/03A128 LG571/03A11 LG571/03A21 LG571/03A134 HG44/04 1 deductibilitatea fiscală a cheltuielilor ce nu aparţin exerciţiului financiar verificat ci unor exerciţii financiare anterioare 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 3 deductibilitatea fiscală a cheltuielilor privind mărfurile achiziţionate de la un contribuabil inactiv 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/03A213L5 OG92R/03217 OG92R/03A207L1 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 deductibilitatea sumelor ramase neamortizate aferente mijloacelor fixe casate Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A19 LG571/03A21 LG571/03A24 LG571/03A128 LG571/03A145 LG571/03A146 LG571/03A155 5 deductibilitatea unor cheltuieli ce nu au la baza documente justificative potrivit legii 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 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A21 LG82R/91A6 LG571/03A145 OG92R/03A209 OG92R/03A216 OG92R/03A119 OG92R/03A120 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A19 LG571/03A20 LG571/03A24 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A19 LG571/03A21 LG571/03A24 LG571/03A128 LG571/03A145 LG571/03A146 LG571/03A155 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 deductiblitatea cheltuielilor pentru care nu au fost prezentate documente la verificare dar au fost prezentate la contestatie 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 estimarea impozitului pe profit aferent facturilor lipsa Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A128 LG571/03A134 LG571/03A137 LG82R/91 LG82R/91A6 LG82R/91A1 LG571/03A146 OG92R/03A206 OG92R/03A119 OG92R/03A120 OG92R/03A209 OG92R/03A109 OG92R/03A85 4 estimarea veniturilor impozabile Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A128 LG571/03A134 LG571/03A137 LG82R/91 LG82R/91A6 LG82R/91A1 LG571/03A146 OG92R/03A206 OG92R/03A119 OG92R/03A120 OG92R/03A209 OG92R/03A109 OG92R/03A85 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A11 LG571/03A21 HG1050/04 LG19/00A18 LG53/03 LG571/03A57 LG571/03 LG76/02 LG346/02 OG92R/03 OG92R/03A85 OG92R/03A88 OG92R/03A65 OG92R/03A109 OG92R/03A205 OG92R/03A209 OG92R/03A216 Organe de inspectie fiscala din cadrul MFP si ANAF OG92R/03 OG92R/03A206 OG92R/03A216 OG92R/03A120 OG92R/03A119 LG571/03A41 LG571/03A137 OPANAF2137/11PT11.1 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 2 estimarea veniturilor in baza preturilor practicate pe piata 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 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A145 LG571/03A128 LG571/03A11 LG571/03A21 LG571/03A134 HG44/04 1 estimarea veniturilor realizate in cadrul tranzactiilor intre persoane asociate 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 3 impozit pe profit si tva si accesorii aferente, in conditiile in care societatea nu aduce nici un fel de motivatii in sustinerea contestatiei Organe de inspectie fiscala din cadrul MFP si ANAF OG92R/03A209 OG92R/03207 OG92R/03217 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 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 1 impozitarea rezervelor din facilitati fiscale la schimbarea destinatiei acestora Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A19 LG82R/91A8 2 impozitarea surplusului din reevaluarea imobilizarilor corporale Organe de inspectie fiscala din cadrul MFP si ANAF OG92R/03A43 OG92R/03A109 OG92R/03A114 OG92R/03A120 OG92R/03A115 HG1050/04 Organe de inspectie fiscala din cadrul MFP si ANAF LG571/03A19 LG571/03A24 OG92R/03A120 OG92R/03A119 HG44/04PT12 1 impozitarea veniturilor aferente unor facturi de stornare 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