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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 documents qui figurent dans le dossier du contribuable.
La vérification de comptabilité, c’est le rapprochement entre les éléments déclarés par le contribuable et les éléments figurant en comptabilité (document de synthèse).
On distingue plusieurs sortes : * Générale : consiste en l’examen par un agent des impôts d’examiner l’ensemble des impôts du par l’entreprise et cette vérification va portée sur toute la période non prescrite (tout les impôts de toutes les années) * Ponctuelle : elle porte sur un point particulier de la comptabilité ou sur un impôt déterminé (exemple : grand groupe => vérification sur les encours, ou les stocks, etc…) * Diagnostic : ne concerne que les PME PMI, elle permet d’établir rapidement (4 demie journée sur place) un diagnostic qui va conduire à l’arrêt ou à la poursuite des opérations de vérification de comptabilité. Premier éléments de comptabilité : la marge. Il y a possibilité de modification de la date de début de la vérification. * Inopiné : constatation matérielle => vérification des stocks. L’agent des impôts à cependant en aucun le droit de consulter les documents comptables étant donné que le contribuable n’a pas été en mesure de contacter un conseil de son choix III. Les garanties et les droits de comptabilité
En contrepartie du droit de contrôle, les contribuables bénéficient de garantie dans le cadre du respect des droits de la défense : * Information du contribuable et assistance du conseil
L’avis de vérification, il est obligatoirement envoyé au contribuable par pli recommandé avec AR. Dès lors que l’administration envisage une vérification ou un ESFP. Cet avis doit stipuler sous peine de nullité les années soumises à vérification. Celui-ci doit mentionner expressément que le contribuable à la faculté de se faire accompagner par le conseil de son choix. Par ailleurs à l’avis de vérification il doit être joint la charte du droit et des obligations du contribuable vérifié
L’assistance d’un conseil : le conseil d’Etat a fixé à deux jours le délai minimal dont dispose le contribuable pour se faire assisté par la personne de son choix. Dans le cadre de vérification l’administration recommande un délai de 15jours avant la première intervention. En cas de contrôle inopiné tendant à la constatation matérielle des éléments physique ou de l’existence des documents comptable => l’avis de vérification est remis en main propre au début des opérations, mais l’examen au fond ne peut commencer qu’après deux jours francs au minimum. * L’interdiction de renouveler une vérification (même années et même impôts)

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