{"id":15977,"date":"2025-03-26T07:14:00","date_gmt":"2025-03-26T07:14:00","guid":{"rendered":"https:\/\/228news.tg\/?p=15977"},"modified":"2025-03-26T07:14:00","modified_gmt":"2025-03-26T07:14:00","slug":"otr-obligation-de-declaration-des-benefices-et-deficits-ce-que-dit-larticle-22-du-lpf","status":"publish","type":"post","link":"https:\/\/228news.tg\/index.php\/2025\/03\/26\/otr-obligation-de-declaration-des-benefices-et-deficits-ce-que-dit-larticle-22-du-lpf\/","title":{"rendered":"OTR\/Obligation de d\u00e9claration des b\u00e9n\u00e9fices et d\u00e9ficits : ce que dit l\u2019Article 22 du LPF"},"content":{"rendered":"<p>L\u2019article 22 du Livre des Proc\u00e9dures Fiscales (LPF) impose aux contribuables soumis \u00e0 l\u2019imp\u00f4t sur les revenus d\u2019affaires une obligation stricte en mati\u00e8re de d\u00e9claration fiscale. Il rappelle aux contribuables et aux organisations concern\u00e9es l\u2019importance du respect des d\u00e9lais fiscaux sous peine de sanctions. N\u00e9anmoins cette disposition offre une souplesse limit\u00e9e avec la possibilit\u00e9 de d\u00e9poser une d\u00e9claration provisoire, sous r\u00e9serve de sa r\u00e9gularisation dans les d\u00e9lais impartis.<\/p>\n<p><strong>Une d\u00e9claration annuelle obligatoire <\/strong><\/p>\n<p>Les contribuables concern\u00e9s doivent d\u00e9poser, au plus tard le 31 mars, une d\u00e9claration en cinq (05) exemplaires du montant de leur b\u00e9n\u00e9fice imposable pour l\u2019ann\u00e9e ou l\u2019exercice pr\u00e9c\u00e9dent. Cette d\u00e9claration doit \u00eatre adress\u00e9e \u00e0 l\u2019Administration fiscale, qui en d\u00e9livre un accus\u00e9 de r\u00e9ception.<\/p>\n<p>En cas de d\u00e9ficit, une d\u00e9claration indiquant le montant des pertes doit \u00eatre produite dans le m\u00eame d\u00e9lai.<\/p>\n<p><strong>Une d\u00e9claration provisoire en cas de difficult\u00e9 <\/strong><\/p>\n<p>Si le contribuable se trouve dans l\u2019impossibilit\u00e9 justifi\u00e9e de d\u00e9terminer avec pr\u00e9cision son b\u00e9n\u00e9fice avant la date limite, il peut d\u00e9poser une d\u00e9claration provisoire. Toutefois, cette d\u00e9claration doit imp\u00e9rativement \u00eatre r\u00e9gularis\u00e9e dans les trois mois suivants.<\/p>\n<p>A d\u00e9faut de r\u00e9gularisation dans ce d\u00e9lai, le contribuable encourt les sanctions pr\u00e9vues \u00e0 l\u2019article 113 du LPF, similaires \u00e0 celles appliqu\u00e9es en cas de d\u00e9faut de d\u00e9claration dans les d\u00e9lais.<\/p>\n<p><strong>Une obligation etendue aux entit\u00e9s \u00e0 but non lucratif <\/strong><\/p>\n<p>L\u2019obligation de d\u00e9claration s\u2019applique \u00e9galement aux entit\u00e9s \u00e0 but non lucratif, d\u00e8s lors qu\u2019elles tiennent une comptabilit\u00e9 selon le syst\u00e8me minimal de tr\u00e9sorerie.<\/p>\n<p>El bicho<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>L\u2019article 22 du Livre des Proc\u00e9dures Fiscales (LPF) impose aux contribuables soumis \u00e0 l\u2019imp\u00f4t sur les revenus d\u2019affaires une obligation stricte en mati\u00e8re de d\u00e9claration fiscale. Il rappelle aux contribuables et aux organisations concern\u00e9es l\u2019importance du respect des d\u00e9lais fiscaux sous peine de sanctions. N\u00e9anmoins cette disposition offre une souplesse limit\u00e9e avec la possibilit\u00e9 de &#8230; <a title=\"OTR\/Obligation de d\u00e9claration des b\u00e9n\u00e9fices et d\u00e9ficits : ce que dit l\u2019Article 22 du LPF\" class=\"read-more\" href=\"https:\/\/228news.tg\/index.php\/2025\/03\/26\/otr-obligation-de-declaration-des-benefices-et-deficits-ce-que-dit-larticle-22-du-lpf\/\" aria-label=\"En savoir plus sur OTR\/Obligation de d\u00e9claration des b\u00e9n\u00e9fices et d\u00e9ficits : ce que dit l\u2019Article 22 du LPF\">Lire la suite<\/a><\/p>\n","protected":false},"author":2,"featured_media":15767,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[30,25],"tags":[],"class_list":["post-15977","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-economie","category-togo"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.4 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>OTR\/Obligation de d\u00e9claration des b\u00e9n\u00e9fices et d\u00e9ficits : ce que dit l\u2019Article 22 du LPF - 228 News<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/228news.tg\/index.php\/2025\/03\/26\/otr-obligation-de-declaration-des-benefices-et-deficits-ce-que-dit-larticle-22-du-lpf\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"OTR\/Obligation de d\u00e9claration des b\u00e9n\u00e9fices et d\u00e9ficits : ce que dit l\u2019Article 22 du LPF - 228 News\" \/>\n<meta property=\"og:description\" content=\"L\u2019article 22 du Livre des Proc\u00e9dures Fiscales (LPF) impose aux contribuables soumis \u00e0 l\u2019imp\u00f4t sur les revenus d\u2019affaires une obligation stricte en mati\u00e8re de d\u00e9claration fiscale. Il rappelle aux contribuables et aux organisations concern\u00e9es l\u2019importance du respect des d\u00e9lais fiscaux sous peine de sanctions. N\u00e9anmoins cette disposition offre une souplesse limit\u00e9e avec la possibilit\u00e9 de ... 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