Contrôle Fiscal

In: Business and Management

Submitted By Lily69california
Words 733
Pages 3
Chapitre 2 : Techniques de contrôle contradictoire
Le droit de reprise c’est le droit qui est reconnu à l’administration pour réparer les omissions de l’assiette imposable. I. Les délais d’exercice du droit de contrôle et de reprise
1)Le délai général de 3ans concerne les impôts directs : IR ou IS
Il prend fin à la fin de la troisième année qui suit celle ou l’imposition est due.
En matière de TVA l’administration peut vérifier jusqu’à la dernière déclaration déposée.
Exemple : 1er décembre 2010 => 1er janvier 2007 jusqu’à novembre 2010-12-01
IS=> 31/12/2009 doit déposer sa déclaration avant le 31/03/2010 l’entreprise la envoyé le 1/03/2010. Les impôts ne peuvent intervenir avant le 31/03/2010 permettant ainsi à l’entreprise de pouvoir rectifier certaines données.
Droit d’enregistrement et ISF=> prescription de 3 ans lorsque le contribuable a déclaré sa déclaration, le contribuable n’a pas déposé de déclaration = l’administration dispose de 6ans
2) délais spéciaux
L’administration dispose d’une éligibilité de 10ans dans le cadre d’activité occulte. L’administration peut vérifier pendant 10ans au moment ou la vérification à commencé.
3) L’interruption de la prescription : la proposition de rectification
La prescription elle est interrompu dans la limite des rectifications par les propositions de rectifications ou éventuellement par la notification d’un avis de mis en recouvrement. II. Les différentes formes de contrôle
On distingue tout d’abord le contrôle formel * Le contrôle formel à pour objet pour l’administration de réparer les erreurs matérielles évidentes qui ont été constaté dans les déclarations * Le contrôle sur pièce : ce contrôle il est constitué par l’ensemble des travaux qui sont constitué s par les agents des impôts dans leurs bureaux. Ils analysent les déclarations qui ont été déposés et examinent également les…...

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