!

" #$$%

& ' ( !) " * + *+

' *+ * * , + " + + + * !- + ! + + " *( +
* )( ! "* + *+ " ( * " ./
+ *+ ' *+ ' 0 + 10( + ! 0 * *+ + " & " +
+ + * !- +!+ + " *( + * )1 ( +
" *( + ' * * , " 0( )( *- *+ +* ( 0 + " ( + +
& + *+ + " + ( , + " 0( , + ( ( ' +) 0 2 " + , ' +
0( , + ( ( ' +) 3 * 0 2 " + , ' + 3 /

+ *+ *+ " ( * 1 + 0 & ( ! , + " +/#$4 " / / /5#6#$$7

( + )( ! " " " ( " '* )" ( 0( , , * & " *( +
'* ' + ( ( " * + + *+ + /

*+ +8 " 1 *( * +1 + + " ( ! , + " +/ #$9) #$: * #$4 "

/ / /5#6#$$7 ( + ) ( ! " " " ( " '* ) / / / / ! *+
! *+ + * ( ' " + *+ ' 0 + " + ./

/.' 0 , + *+ + 0( + ! , " 0( ( & "

*( + '* *+ + * ( 0 + " ( + + & + *+ + 0( , + ( ( ' +)
0 2 " + , ' + ) 3 * 0 2 " + , ' + /

' + 0( , + ( ( ' +) + *+ + ' 0 + ( + + * *+ ;

+ 0( *( + ' * "0 *+ + * + + " + (* *+ "
' + ) * & * *+ * ' *+ ' *+( + *- , + + + "
0 , ' / + ( + ( " ' + ) + *+ + " ( *
* *, + /

0 *+ * *, ( + ( + + ( " ' + " * -

*+ + + .) *+' ( + + * + ( '+ 0( , * + + " +
0( , + ( ( ' +) *+ + ( *+ 0 " + & " *( + ' * * (
' + (* ) ( , + + " * + *+ + /
+ + + *+ 0( , + ( ( ' + *+ + * ( 0 + * ( 0 ' (*
& *+ 0 + ! " *+' ;
, " , " ! * + + ( " + ' + * ( " * < ' 0
* = / / ! " 0 , / + + * *+ *+ 0 , + ( + "
' , ' + 0* ++ + " ' > *+ + *+ ' *+ ( * *
* ? *+ " + ( + ! " ' + " + ( ( ! " ' + "
* ' + + + 0 ' /
* 0 ) + ( + !+ ( * ! " ' + ( ? ,+ "
#@/$5/#$$:) " *( * " + * + + . ( 0* + & ++ + " '
> *+ + *+ ! " ' + " + ( ( ! " ' + " *
' + + + 0 ' * *- ( * ! " + 0 , ' /

1
 + + * *+ ) * + ( ) *- ' + + >( + , + ? 2 "
( ! + + * + 0 " ! + + ' ) >( + , ' *+ ' , +
" + " #4/$:/#$$4 * *+ + + " ' < *+ *( , + + + !) ' " (+ "
* 0( + + 0 " ! + + ( #$$4-( + * 0 0 * + + '
' *+ * *+ + + " *- 0 " ' + + + *+ - *+' *+
! + 0 + * + + =/
! " ! " + ( *- ' , + " + " #:/$4/#$$4) ( +
++ + " ' ' + * * ? *+ ( + *- " ( * + + 0 " ! + + " +"
( " + *( + ! ( #$$4) *+' *+ 0 ( + +' 0 , + /
+ *+ + ' 0 + ( + + ( , , ) * + " & *+ "
! + * " *( , + * ) ' *+ 0 , + ) ' *+ ' + ) *+ + ) ' *+
" + " + ( + * (+ 0 #$$:) "" ( +" ! " + 0 "
! + + (+ " * 0) " ( 0* ( , , * >( + , ' + + , )"
*+ *- " & " + + +!( * + " * ( ) *+' & " ( +
" *( * " *+ & + & ++ + " ' /
+ + > , " * , ( * ! " ( 0 ++ + " ' "
( + ( 0* ( * ! " " *+ & ' /
+ + * + "0 + + *+ + ( ! 0( , + ( ( ' + *+ +
* ( 0 + * ( + " ' '* + " + & " ( + * *+ "
+ 0 " ! + + ) * *+ " & " *( + ' * ( + 0 " +
( ! " +/#@ /ABC +/ C " & /94@6#$$7 ( ! " " ' * + + + 0
" & + ' ' *+ " ( * + " ! ( + + & " + (
+ &! * +* + " * ( * + + +" + ' +
" * + + * * 0 + ( * ! /
+ " + ) ( + + * + "0 + + *+ + ( ! 0( , + ( ( ' +
+ * ( ++ + " ' ) > *+ + * *" + " + & " *( +
'* ' " (* " & *+ /
( ! *+ 3 *+ + * ( 0 + ) ( ( " $@/$4/#$$4-7@/@#/#$$4)
( + + * *+ 0 + ;

' + 3 ) *+ + * ( 0 + * ( ++ + " ' *+ + + (*

& *+ ) " + & " ( + " + " @9/@@/#$$4 ) ( + + * *+ *+
' + *+ ++ + " ' ! " ! " #$$4 " *- ' , +
+ ( ) ' ! + 0 " ! + + >( +/
+ + * *+ & '* 0 " + + + 3 * ( 0 ' (*
& *+ ) ( + !+ ( ! " +/@#% /ABC " & /94@6#$$7 ( ! " " '*
+ + ( + , *( + * + ( ( ! " +/@#% /A%C " &
/94@6#$$7 ( ! " " ' * /

+ ' 3 *+ + * ( 0 + " + & " *( + ' * * (

(* & *+ )( + + * *+ & " *( + ' * + 0 "
+ + > ( ! " & + * ( + & *+ " 0 ' * * !" +
+ + + *+ * 0 " * 3 + + * ( 0 + ( ( + "
*( + ' * * " , " 0( /
+ " ( , + + )( + + * + "0 + + *+ + ) " *' + ( +
" *( + ' * * " , " 0( ( ! * 0 *+ + * ( 0 + "
( + /

/ , " 0( ) & " *( '* " " +

+ * !- +!+ + " *( + * *+ +* ( 0 + " ( +
2
 + & + *+ + 0( , + ( ( ' +) 0 2 " + , ' + ) 3 * 0 2 "
+ , ' + 3 /
( + " *( '* ) *+ + , 0+ " , " 0(
+ *+ + ) & " *( + ' * *+ +* ( 0 + " ( + + & + *+ +
0( , + ( ( ' +) 0 2 " + , ' + ) *+' ;
#$$9) & " *( + ' * "0 +( " '* )* 0 ;
' *+ *" + " " + '* ? + " ( + ( + !+
( ! " +/#@ " & /94@6#$$7 ( ! " " ' * /
+ & + ( ' + 0( , * 0 ' + ' + '* ) & *+ +
!" + + " + * + + /
* 0 ) + & *+ + !" + + ! + "
! , 0 ' ) " + 0+ ' + *( + ! " 0 #$$9) *+' & "
*( + ' * + &+ ( '+ 0( , *+ * 0 *" " + + " +
" " + '* ? + *+ 0 ' /
#$$:) & " *( + ' * + * ( 0 + " ( + +
& + *+ + 0( , + ( ( ' + * 0 2 " + , ' + ) *+' ;
& " *( + ' * "0 +! + * + + * 0 ( , + "
+ ! 0 ' + ) & *+ + !" + + * + + + 0
#$$4 "+ ' + '* " *+ ' *+ 0 * & *+ #$$:/
! ' 0 " " & *+ " 0 + & *( *- *+ + +
( + + ?,+ + + ( " ' + '* )( ( + +* ( , + & "
+ /
& " *( + ' * *+ 0 +) ( + ! + ( ! " +/:4 " / /
/5#6#$$7 ( ! " " " ( " '* ) ( + ) ! ' + (*
*+ * 0 + &+! + 0( , * + + 7@/@#/#$$:/
+ " + ) & " + + + ! + * + + * 0 ' +
' + 0* " 0 #$$9 * & *+ + !" + + & *+
#$$: * " * 0 ? + *+ 0 ' /
( '+ 0( , ' + #$$:) & " *( +
'* *+ +" ( + 7@/@#/#$$: 0( , + ( ( ' + * 0 2 " + , ' + /
#$$4) & " *( + ' * + * ( 0 + " ( + +
& + *+ + 0( , + ( ( ' + * 0 2 " + , ' + ) *+' ;
& " *( + ' * + + ! + * + + * 0 ' +
' + '* ( , + " + 0 ' ) 0* & *+ #$$: * & *+ + 0 "
+ !" + + + 0 #$$4/ ' *+ + + * ? +
*+ 0 ' /
& " *( + ' * *" + " " + '* ? + ( 0
* 3 ) ' + ++ + " ' ) (* & *+ ) 2 *+ ' + " + + )
( + !+( ! " +/#@ /ABC +/ C " & /94@6#$$7 ( ! " " ' * /
* 0 ) & " *( + ' * *+ + + "' + + * "
* (+ * * " ' (+ + 74@ < ' =) *+' & " *( + ' *
*" + ? + " " + '* *+ " ' + ( + !+ ( ! " +/#@
/ABC +/ C " & /94@6#$$7 ( ! " " ' * /
7@/@#/#$$4 & " *( + ' * + ( ' + 0( , *+ "
( ' + 0( , * + + " + 0( , + ( ( ' +/
' *+ + 0 2 " + , ' + 0( , + ( ( ' + *+ +
* ( 0 + /
( " $@/$4/#$$4-7@/@#/#$$4) & " *( + ' * + +
* ( 0 + 3 ) *+' ;
& " *( + ' * + + 3 ' + * 0 ( , + "
+ ! 0 ' (* & *+ /
3
 & " *( + ' * + + 3 * ( * 0 ( , + " "' +
+ * " * (+ * * " ' (+ + 74@= ' =) ( + ! + ( ! " +/@#%
/ABC +/"C " & /94@6#$$7 ( ! " " ' * /
' + 3 *+ + * ( 0 + " ( + ) & " *( + ' * +
0 2 " + , /

/ 8" 1 *" *+ + & " *( '* ) * *

( + + ) " 0 + ' + " * , ( 0 ( ! " + 0 +! 1
!& 1 ( " * ( * ! ' * 0 + ;

" ! ' + ;$@/@@/#$$B-7@/@#/#$$4

@/ ' + 0( , + ( ( '+* 0 2 " + , ' + ) + *+ + " +

( + + ) ( , 0;

! ! "# $ % "
$ ! # ! % ! ! $
%!

' (+) ( ( " ! ' + ) & " *( + ' * *+ + + ( + +

& *+ + 0 " & !" + + ! + " ! , 0 ' )
& *+ + + + ' + 0* + "! * +) ( , + + + 0( +
+ ( " ' + '* ) 2 *+ ' + " ' + + * " * (+ * * " ' (+ +
74@= ' =)"' + *+ + + ' " *" + 0 ' (* & *+ /
0 ( '+ 0( , ( ( " ! ' + & " *( +
'* *+ +* ( 0 + " ( + + & + *+ + 0( , + ( ( ' + * 0 2 "
+ , ' + /

C ( ! *+ 0( , + ( ( ' + *+ + * ( 0 + " + & "

*( + ' * ( *+ 0 * ( + ( " ' + '* ) ( , 0;
+ *+ + ' 0 + ( + + * *+ + ( " ' + '* ' *+ ( +"
" + + * *+ + + * + + ) *+' ( + + * +
0( , + ( ( '+ ( ! ! + *+ + ( *+ 0 * ( + ( " ' +
'* ( , + + " * + *+ + /
* ( + + + *+ ! + *+ + ( *+ 0 * + + " + 0( , + ( ( ' +
*+ + * ( 0 + ) + * , " * + *+ + + ( " ' + ) ! "
! ' /
" * ) / / / / * !- + ! + + " *( + ' * * + ( + + ) ,
+/#$9 * #$4 " / / /5#6#$$7 ( ! " " " ( " '* ) ( + )
( , + + ( " ' + ) (* + 0( + )( 0* + " 0 +
* *+ + *+ + /
& " *( + ' * ) ' + ( ( " * + + *+ + )
0 + , " 0 + * + + ' *+ ( , + + " + ( + + " *
0 ! ' + ( " ' + *- *+ + + 0 + ;
- ' + ' *+ +
- + ' + * + + , +
*+ "+ ) ' + ( ( " * + + *+ + & "
*( + ' * + ( ' + 0( , * + + * ( ( "0 + + *+ +
( ! 0( , + ( ( ' + + * ( ( '+ 0( , *+ +( *+ 0
* ( ' + (* + 0( + * ( , + + " * + *+ + " * /
4
 + , *( + * + ( ( ! " +/#@7 /ABC " / / /5#6#$$7)
( + )( ! " " " ( " '* )( , , ;

"(4) Contestatorul, intervenien ii sau împuternici ii acestora pot s depun probe noi
în sus inerea cauzei. În aceast situa ie, organului fiscal emitent al actului administrativ
fiscal atacat sau organului care a efectuat activitatea de control, dup caz, i se va oferi
posibilitatea s se pronun e asupra acestora."

! " ! " ( + + ( , + + " * + *+ + + ( " ' + ) (*

+ 0( + ) * ( & " *( + ' * *+ + * ( 0 +
0( , + ( ( ' + ( *+ 0 ( ' + ( ( " * + + *+ +
& " *( + ' * , + " 0 + ( , + + * ( ( * "0 +
+ *+ + ( ! 0( , + ( ( ' + + * ( ( '+ 0( , ) 0 ,
* "0 + + *+ + ( ! 0( , + ( ( ' + *+ + * ( 0 + ( *+ 0 )
* ( + ( " ' + )( , + + & " + * , + " + *+ /
' + ( ( " * + + *+ + ) & " *( + ' *
+* 0 2 " + , ' + 0( , + ( ( '+ " ( + )( ( "
"0 + + *+ + ( + 0 2 " + , ' + 0( , + ( ( ' + ) *+'
0 , * "0 + + *+ + ( + + * ( + 0 2 " + , ' + ( + !+
( ( " " (+ < * 0 , ( ( =/
* 0 ) * ! ( + ) , " 0( ( ! 0( , + (
( '+* 0 2 " + , "0 * /

" (+) * + ( ( ! " +/#@: " / / /5#6#$$7) ( + )( ! "

" " ( " '* )( , , ;
D(1) Prin decizie contesta ia va putea fi admis , în totalitate sau în parte, ori
respins .
(2) În cazul admiterii contesta iei se decide, dup caz, anularea total sau par ial a
actului atacat.D

C ( ! *+ 0( , + ( ( ' + *+ + * ( *( + ! ++ +
" ' (* & *+ ) + *+ + " + ( + + ) ( , 0;
( + " *( + ' * , + & " + *" +
" " + '* * 0 ( , + " 0 ' (* & *+ * 3 ' + *+ )
*+' ;
" *( , + " ! ) .) ( ( , + + & ) * + *+ " )
++ + " ' * ' + ) ! " 0 , /
( * ! ) ? +" + E) , + " 0 *- & * +
++ + 0 0 " ' + 0 " ! + + ' #$$:/
& " *( + ' * *+ + + " ++ + " ' * + *+ "
' *+ ! " + 0 ++ + ) + ++ + * ' & *+ + ++ + "
' *+ (* & *+ /
+ *+ + ' 0 + ) ( ! ++ + *+ + + (* & *+ " +
& " ( + )( + + 0 +! , *+ ' + *+ ++ + " '
" #$$4 " *- ? + + ( ) ' " & " + + + !)
' "" ( *++ 0 " ! + + / ++ + *+ + + (* & *+ ( + + ' " *+ *
* + " + * ( * * 0( * 0 + " + ' 0 * ( + *+ (
( ( *( " /

5
 " + " + " ' + & " ( + " + " @9/@@/#$$4) , + +
0 + ;
- "0 *+ + * + + * + *+ " *+ " + " ##/@#/#$$9
++ + " ' 0 + + " #9$ & ! " 0 ,
-" ' * + & *+ *- ! " + ( > 0 + ! ++ + > " 0
( + *+ * ' ++ + " F
-! + * + " ! , ' ' *+ * 0 " ///) * 0 ' *+ 0 +
( * "0 *+ + * + + ) , *+ + ' + * ?+ +
-( + ' 0 * *+ + 0 " ! + + >( + '
#$$:

! " *+ *+ " 0 ' > *+ + *+ & " *( + ' *

* + + * + * + + " + " *( *+ " ' > *+ + & *+ /
+ >( + ! " + " * + * + + ) , + 7@/@#/#$$4 < 0
> *+ ++ + " ' *+ ) " ++ + * + *+ " ( + ! ,
) " " ( + ' + +! ' * *- ( + + F G& > *+ + =
+ + > *+ + " + " + " 0 * ** *+ + & '*
* & " ( + ( + + ( , + + " 0 + * 2 *+ ' ++ + "
' (* & *+ ) & " *( + ' * 0 " & *" + *+
0 ' ' " (* & *+ * + & + ( ' + 0( , 7@/@#/#$$4 * 0
( , + " + ! 0 ' (* & *+ * * 0 ( , + " ? + ( ! "
3 ' + 0 ' (* & *+ ( + !+ ( ! " +/#@ /B +/ C " &
/94@6#$$7 ( ! " " ' * 0 "' * 0( + + /
* 0 ) & " *( + ' * ) 0 , + " ! '
7@/@#/#$$4) *+ + + > *+ "' + + * " * (+ + 74@ < ' =
* * " ' (+ " + " 7@/@#/#$$4) " ' + ' *+ *" + " & '*
( , + " 0 ' (* & *+ /
*+ "+ & '* ) 0 " & + & + ( ' + 0( ,
* 0 ( , + " + ! 0 ' & *+ * + + " + * 0 ( , + "
? + ( ! " 3 ' + 0 ' (* & *+ /

" (+ ( + , *( + * + ( ( ! " +/#@ /ABC +/ C " &

/94@6#$$7 ( ! " " ' * 0 "' * 0( + + ) " *( ;
“4) Urm toarele cheltuieli nu sunt deductibile:
c) cheltuielile privind bunurile de natura stocurilor sau a activelor corporale
constatate lips din gestiune ori degradate, neimputabile, pentru care nu au fost încheiate
contracte de asigurare, precum i taxa pe valoarea ad ugat aferent , dac aceasta este
datorat potrivit prevederilor titlului VI.

+ !+( ! " & 0 * * + + )* + *" + ? + " " +

? + ( ! " *+ + + (* & *+ ) 0( + ( + ' *+
? + + + " *& /
" * ) & " * + + *+ + " " / / / / * !)
* + +( + + ( , + " 0 + ( ! *+ " 0 ' (* & *+ /
+ + ( 0+ " * *+ " + " @7/$9/#$$%) ( + !+ ' 0 " ( 0
> *+ + " * , )" ( " + 0+ ( , + " , + *+ +
( , + + " 0 +/

" 0 + > *+ + " * + *+ + , + " * +

0( + * 0( + )* " + *+ + ? + + +" *&

6
* + + " *& ( ! *+ " 0 ' > *+ + & *+ / 0 +
2 *+ ' + ++ + " ' (* & *+ + +" " ( ,+ * + + +* " *+ "
> *+ + ) ( , + + " * , '* + + 74@= ' =) ' * "
0 & , " * , + *+ " 0 ' 7@/@#/#$$4 * *+ " ! + + 0+
0 ! + " & *+ /
! " ! " ( , + + 0 * * * + ' (+ * + + "
& 0 + * " 0 + ( * 2 *+ ' * " " + + 74@= ' =
" + >( + ! " + " * + * + + ) , + 7@/@#/#$$4 < 0 > *+
++ + " ' *+ =/
*+ "+ * 0 ( , + " + ! 0 ' (* & *+ * 3
' + *+ ? + " " + '* ( + !+( ! " & 0 * * + + /
0 )* ! *( & + *+ + ( ! * 0 ( , + " ? +
0 ' (* & *+ * 3 ' + *+ ) " " + '* "+
( + + ( , + + " * , " 0 + " * , + " 0 ' *+
0( + * 0( + ) " > *+ + + " *& 0 ' *+ + + (*
& *+ /
( + " *( + ' * * ' + ( ( " * + + *+ + )
& '* + ( ' + 0( , ( ( " #$$9-#$$4) " *"
! + & *+ + " * + + ) ? + ' + + * ( , " ! + )
* , " ? + " " + '* /
" (+) ( + , *( + * + ( ( ! " +/@5 " &
/94@6#$$7 ( ! " " ' * ) " *( ;

<(1) Profitul impozabil se calculeaz ca diferen între veniturile realizate din orice
surs i cheltuielile efectuate în scopul realiz rii de venituri, dintr-un an fiscal, din care se
scad veniturile neimpozabile i la care se adaug cheltuielile nedeductibile. La stabilirea
profitului impozabil se iau în calcul i alte elemente similare veniturilor i cheltuielilor
potrivit normelor de aplicare.=

*+' ) 0 0( , + ( ( ' + * "0 + * 0 " // ( , + "

0( , + ( ( ' + *+ + * ( 0 + ( *+ 0 ) * ( + ( " ' + ( , + +
" * + *+ + ) & " *( + ' * *+ +" ( + + & + *+ +
"' + " 0( , + ( ( ' +/
' + 0( , + ( ( ' +) *+ + * ( 0 + " ( + *- +0 2 "
+ , )( + !+( ! " +/@#$ /A#C * A4C " / / /5#6#$$7 ( ! " " "
( " '* ) ( + ) ( , , ;
D(2) Pentru diferen ele suplimentare de crean e fiscale rezultate din corectarea
declara iilor sau modificarea unei decizii de impunere, major rile de întârziere se datoreaz
începând cu ziua imediat urm toare scaden ei crean ei fiscale pentru care s-a stabilit
diferen a i pân la data stingerii acesteia inclusiv.
(7) Nivelul major rii de întârziere este de 0,1% pentru fiecare zi de întârziere, i
poate fi modificat prin legile bugetare anuale.D

! " ! " ( ! " & + + *( + ) " 0 + > *+ + (

" * , 0 , * *( & + 0 + + *+ + ( + + ( !
* 0 ( , + " 0( , + ( ( ' + *+ +* ( 0 + * + + " + 0 2 " + , )
( + !+( ( " " (+ D * 0 , ( ( D/
#/ ' + 3 + + * ( 0 + * ( * 0 ( , + " 0 ' (*
& *+ ) ( , 0;

7
 !
! & ' "# ! ! ( #
$ % ! # % ! ( ! ! ! "
!

' (+) & " *( + ' * *+ + + .( , + 7@/@#/#$$4

* "" + + 74@D ' D) ' 0 + " ! ' > *+ + (
" * , /
+ >( +! " + " * + * + + " + " @9/$@/#$$%) + 0(
+ '* ) , + 7@/@#/#$$4 < 0 > *+ ++ + " ' *+
& *) " ++ + " ' * + *+ " ( + ! , ) " " ( +
' + +! ' * *- ( + + F G& ' > *+ + =
*+ "+ & " *( + '* *+ + > *+ " ' + !
+ *+ * (+ * *+ ' (+ ) *" "0 ' ' " (* & *+ "+
+ *+ + ( , + +" 0 + " 2 *+ ' ++ + " ' (*
& *+ /
+ *+ + ' 0 + ) + *+ + * *+ " + , & + " *+ +
3 ) + + * ( 0 + * ( 0 ' *+ + + (* & *+ + + " + "
#:/$4/#$$4) 0 ? + ( * 0+ , + " * + " *
0 ( "0 *+ + * + + ) " + ? + " ( & E" + )
++ + " ' > *+ + *+ ! + 0 " ! + + >( +) * 0 ' ' *+
" *+ * ) + + + 0 ( + ' 0 , + ) ! " * *+ ( ! "
+/@#% /A%C +/ C" & /94@6#$$7 ( ! " " ' * /

" (+) ( + , *( + * + ( ( ! " +/@#% /ABC +

( ! " +/@74 +/ C " & /94@6#$$7 ( ! " " '* ) 0 "' *
0( + + ) " *( ;
- +/@#%
(4) Sunt asimilate livr rilor de bunuri efectuate cu plat urm toarele opera iuni:
d) bunurile constatate lips din gestiune, cu excep ia celor la care se face referire la
alin. (8) lit. a) - c).
- +/@74
"Baza de impozitare a taxei pe valoarea adaugata este constituita din:
c) pentru opera iunile prev zute la art. 128 alin. (4) i (5), pentru transferul prev zut
la art. 128 alin. (10) i pentru achizi iile intracomunitare considerate ca fiind cu plat i
prev zute la art. 130^1 alin. (2) i (3), pre ul de cump rare al bunurilor respective sau al
unor bunuri similare ori, în absen a unor astfel de pre uri de cump rare, pre ul de cost,
stabilit la data livr rii. În cazul în care bunurile reprezint active corporale fixe, baza de
impozitare se stabile te conform procedurii stabilite prin norme;D

+ !+ *+ ( ! " & * + *+ + + (* & *+ *

*0 , ! " ( + * + + ! & + * + , + > (
! " & + / , " 0( , + + > ( ! " & + *+ *+ + + " ( +
" 0( *( + ! ) ( + " *+ *+ + " + ! /
+ ' (+ ) & " *( + ' * ) 0 , + "
! ' 7@/@#/#$$4 * " + + *+ + + " ' + ( , + "
0 ' (* & *+ /
" * + *+ + ( + + ( , + +" 0 + ( * 2 *+ ' * "
" + + 74@D ' D/
" * ) & " * + + *+ + " " / / / / * !
* + + ( + + ( , + " 0 + ) + 0 " 9 , " ( 0 " * )
8
 *( + ! ' * + + 74@D ' D 7@/@#/#$$4 ) ' * " 0 & , ( ! " *+
" 0 ' " + " 7@/@#/#$$4/
+ + ( 0+ " * *+ " + " @7/$9/#$$%) ( + ! + ' 0 " ( 0
> *+ + " * , )" ( " + 0+ ( , + " , + *+ +
( , + + " 0 +/
+ *+ + ' 0 + ( + + * *+ *+ " 0 ' *- " & " + " ,
+ &! * * + " * ( ' +( ? + " ( & E" + *
! * *+ , ( ! " +/@#% /A%C + C " & /94@6#$$7 ( ! "
" '* 0 "' * 0( + + ) " *( ;

(8) Nu constituie livrare de bunuri, în sensul alin. (1):

b) bunurile de natura stocurilor degradate calitativ, care nu mai pot fi valorificate,
precum i activele corporale fixe casate, în condi iile stabilite prin norme;

+ !+ ( ! " ( +/: /A5C " H/ / /BB6#$$B ( + ( 0

0 + " & " ( & /94@6#$$7 ( ! " " ' * ) " *( ;

<(9) În sensul art. 128 alin. (8) lit. b) din Codul fiscal, nu se consider livrare de
bunuri cu plat bunurile de natura stocurilor degradate calitativ, care nu mai pot fi
valorificate, dac sunt îndeplinite în mod cumulativ urm toarele condi ii:
a) bunurile nu sunt imputabile;
b) degradarea calitativ a bunurilor se datoreaz unor cauze obiective dovedite cu
documente;
c) se face dovada c s-au distrus bunurile i nu mai intr în circuitul economic.=

+ >+ " & 0 * * + + , + *+ + ! " )

" + *+ " & " + + +! 0 ( +' ! ' + "+
*+ * + 0( + )" & " + +! *+ * " + , ,
+! " ! "+ " 0 + * * ' " ! " ' *+ " *+ * * 0 +
+ 0 )" ( + + ( , + + + 0( + " 0 + " *
, + 0 ' (* & *+ *+ 0( + * 0( + )* " 0 + "
* , + "' + " *+ " 0 ' , + + 0 , + " ! '
7@/@#/#$$4/
" 0 + " ( * " + *+ + " * , , + 0
( ? ,+ ' + + " + " #@/$5/#$$: *- " *( * " + * + + .
( 0 * + & ++ + " ' > *+ + *+ ! " ' + " +
( ( ! " ' + " * ' + + + 0 ' * *- ( * ! "
+ 0 , ' / 0 * + " * ( ( , + 0*
" + " #:/$4/#$$4 " + ? + " ( & E" + & ** *+ +
+ " ' ' * + *+ *( , + + + !) ' " (+ ( + * 0( + + 0
" ! + + ( #$$4/ + *+ + + "0 *+ + * + + ++ + " '
" + " @#/@@/#$$4 " + " @7/@@/#$$4 ++ + " ' )( ( + + . ' *+
" *+ * ' 0( * ! " " *+ & /
' 0 + ( + + )( + !+ *+ * *+ " , + &! * ( *
( *- " & " + ++ + " ' * 0 ( + +' 0 , + ) ( + ' +
*" * + ' ! + *+ + + +( + !+" 0 + ( , + +
0 * * ' *+ '* + 0 ++ + " ' > *+ + " ( ,+ * + +
"' + " + * " * (+ > *+ + + " ! ' * *+ ' (+ *+ 0 + 0
0 /

9
 + " + ) + *+ + ' 0 + ( + + * *+ ' *+ + + " " 3
* ( ++ + " ' '* + " + ( + * " *+ * ' 0( * ! "
" *+ & /
' + *+ *( +) & " *( + ' * ' + ( ( "
* + + *+ + 0 + , 3 + + * ( 0 + ( , "
0( )( *- ! ' + ( " $@/@$/ #$$9-7$/$:/#$$4) ' *+ * * 0
+ + ( , " 0( ) + + ( *+ + 0 " , *- ! ' +
( " $@/$4/#$$4-7@/@#/#$$4/

! " * + , )( " * ) & " * + + *+ + "

" / / / / * !) * + + + *+ + ( , + " 0 + A +
+ ) & *+ 2 ) + " ! ' C" * , + & *+ !" +
+ ( * ! " " *+ & ++ + " ' * " * " & *+
++ + " ' * * *+ ( *! /
" (+) +/B5 /ABC +/ C " / / /5#6#$$7 ( ! " " " ( " '* )
( + )( , , ;
D(1) Pentru determinarea st rii de fapt fiscale, organul fiscal, în condi iile legii,
administreaz mijloace de prob , putând proceda la:
a) solicitarea informa iilor, de orice fel, din partea contribuabililor i a altor
persoane;D
+/9# /A@C " / / /5#6#$$7 ( ! " " " ( " '* ) ( + )
dispune:
"(1) Contribuabilul sau alt persoan împuternicit de acesta are obliga ia de a
furniza organului fiscal informa iile necesare pentru determinarea st rii de fapt fiscale. În
acela i scop, organul fiscal are dreptul s solicite informa ii i altor persoane cu care
contribuabilul are sau a avut raporturi economice sau juridice. Informa iile furnizate de alte
persoane se iau în considerare numai în m sura în care sunt confirmate i de alte mijloace
de prob ."

( 0 0 ( , + * 0 * *, ( + + ( 0+ " * *+ " + "

@7/$9/#$$%) ( + ! + ' 0 " ( 0 > *+ + " * , ) " ( " +
0+ ( , + " , + *+ + ( , + +" 0 + * + + /
+ + ! & + & *+ !" + + * " " & *+
*+ " ' " + " @7/@@/#$$4) " + + 0 ( * ! " " *+ & )
' 0( ! " +/# " & + + + /%#6@55@) ( + ) ( , , ;

"(1) Contabilitatea, ca activitate specializat în m surarea, evaluarea, cunoa terea,

gestiunea i controlul activelor, datoriilor i capitalurilor proprii, precum i a rezultatelor
ob inute din activitatea persoanelor juridice i fizice prev zute la art. 1 trebuie s asigure
înregistrarea cronologic i sistematic , prelucrarea, publicarea i p strarea informa iilor
cu privire la pozi ia financiar , performan a financiar i fluxurile de trezorerie, atât pentru
cerin ele interne ale acestora, cât i în rela iile cu investitorii prezen i i poten iali, creditorii
financiari i comerciali, clien ii, institu iile publice i al i utilizatori.D

+ + *+ *+ " 0 ' *+ + + (* & *+ & " *( +

'* + *" ! " + * (+ * ' (+ & *+ + + + + " +
" 7@/@#/#$$4) * *+ + + 0 + * *+ ( + + /
+ )( + + ' " ! " + * ( , + " 0 + * *+
*+' ) *+ ' 0 + ( + ' + *" /

10
 *+ "+ )* ! 0 + & *+ + & " *( + ' *
* * + 3 * ( * 0 ( , + " 0 ' (* & *+ ) ' 0
+ " ! ' 7@/@#/#$$4) > *+ + ( " * , /
0 ) * ! *( & + 0 + * 0 +! + + *+ + ( + +
( ! * 0 ( , + " 3 + + * ( 0 + * ( 0 ' (* & *+
( + ( + + ( , + + " 0 + 2 *+ ' + ! .
' + 3 *+ + * ( 0 + " ( + + & + *+ + ) & "
*( + ' * '* ( ( " $@/$4/#$$4-7@/@#/#$$4) +0 2 " + ,
( + !+ ( ! " +/@#$ " / / /5#6#$$7 ( ! " " " ( " '* )
( + /
0 *+ + ++ " 0 2 " + , ( , + 0 * * ( +
" " + *+ + * ( 0 + * ( + !+ ( ( " " (+ ' 0 D *
0 , ( ( D) * ! *( & + *+ + * ( + *+ ( + " /

+ *" + + + 1 + " , 1 + 0 +/#@) +/@#% @B:

" & /94@6#$$7 ( ! " " '* ) +/@#$ * 216 " / / / 5#6#$$7)
( + ) ( ! " Codul " ( " '* )*

@/ "0 + + *+ + ' 0 + " + . * ( + , )

( + * 0 ) 0( * " ;
- 0( , + ( ( ' +
-0 2 " + , ' + 0( , + ( ( '+

#/ *( & + *+ + ( + * 0 0( * " ;
- 0( , + ( ( ' + *+ +* ( 0 +
- 0 2 " + , ' + 0( , + ( ( ' + *+ +* ( 0 +
- 3 *+ + * ( 0 +
- 0 2 " + , ' + 3 " ( +

, + " , ( + ' + + !1 + 0 ( ! , +" &

99B6#$$B ( ! " + * "0 *+ + !/

11