[{"id":255237,"date":"2022-07-25T10:10:18","date_gmt":"2022-07-25T10:10:18","guid":{"rendered":"https:\/\/dgi.bf\/?p=255237"},"modified":"2023-10-18T10:38:42","modified_gmt":"2023-10-18T10:38:42","slug":"5eme-numero-de-la-rubrique-je-paye-mes-impots-la-taxe-de-residence","status":"publish","type":"post","link":"https:\/\/dgi.bf\/5eme-numero-de-la-rubrique-je-paye-mes-impots-la-taxe-de-residence\/","title":{"rendered":"5\u00e8me num\u00e9ro de la rubrique \u00ab JE PAYE MES IMPOTS \u00bb : LA TAXE DE RESIDENCE"},"content":{"rendered":"<p><strong>Qu\u2019est-ce que c\u2019est ?<\/strong><\/p>\n<p>La taxe de r\u00e9sidence (TR), per\u00e7ue au profit du budget des collectivit\u00e9s territoriales, s\u2019applique \u00e0 tout local affect\u00e9 \u00e0 l\u2019habitation et situ\u00e9 dans une zone urbaine am\u00e9nag\u00e9e du Burkina Faso telle que d\u00e9finie par les textes en vigueur.<\/p>\n<p><strong>Quels sont les locaux concern\u00e9s par la TR ?<\/strong><\/p>\n<p>Les locaux concern\u00e9s sont ceux occup\u00e9s \u00e0 des fins personnelles ou familiales, soit \u00e0 titre de r\u00e9sidence principale, soit \u00e0 titre de r\u00e9sidence secondaire, y compris les d\u00e9pendances de toute nature non affect\u00e9es \u00e0 un usage exclusivement professionnel. Sont \u00e9galement passibles de la taxe, les locaux \u00e0 usage mixte affect\u00e9s \u00e0 la fois \u00e0 un usage d\u2019habitation et \u00e0 l\u2019exercice d\u2019une profession, o\u00f9 des pi\u00e8ces utilis\u00e9es \u00e0 usage professionnel seraient retenues pour la d\u00e9termination de la contribution des patentes.<\/p>\n<p><strong>Qui doit payer la Taxe de r\u00e9sidence TR ?<\/strong><\/p>\n<p>La taxe est due par toute personne physique qui a la disposition ou la jouissance \u00e0 titre privatif des locaux imposables \u00e0 quelque titre que ce soit : propri\u00e9taire, locataire, occupant \u00e0 titre gratuit. La jouissance \u00e0 titre privatif implique l\u2019usage \u00e0 titre personnel ou pour les besoins de sa famille d\u2019un logement distinct. Dans le cas d\u2019une habitation formant un ensemble unique occup\u00e9e par plusieurs personnes, la taxe est \u00e9tablie au nom de l\u2019occupant en titre \u00e0 la condition que les autres personnes soient express\u00e9ment exon\u00e9r\u00e9es par la loi ou ne disposent pas de revenus.<\/p>\n<p><strong>Quelles sont les personnes exon\u00e9r\u00e9es de la TR ? <\/strong><\/p>\n<p>Sont exon\u00e9r\u00e9s de la taxe :<\/p>\n<p>le conjoint de la personne impos\u00e9e lorsque le couple vit sous le m\u00eame toit ;<\/p>\n<p>les personnes \u00e2g\u00e9es de plus de soixante (60) ans ;<\/p>\n<p>les habitants reconnus indigents par l\u2019autorit\u00e9 comp\u00e9tente ;<\/p>\n<p>les infirmes et invalides munis d\u2019un titre justificatif d\u00e9livr\u00e9 par l\u2019autorit\u00e9 comp\u00e9tente et qui ne disposent pas d\u2019autres revenus que la pension d\u2019invalidit\u00e9 ;<\/p>\n<p>les \u00e9l\u00e8ves et \u00e9tudiants effectivement inscrits dans les \u00e9tablissements d\u2019enseignement et ne disposant pas de revenus professionnels ;<\/p>\n<p>les appel\u00e9s du service national pour le d\u00e9veloppement ;<\/p>\n<p>les agents diplomatiques ou consulaires de nationalit\u00e9 \u00e9trang\u00e8re dans la localit\u00e9 de leur r\u00e9sidence officielle et pour cette r\u00e9sidence seulement, dans la mesure o\u00f9 les pays qu\u2019ils repr\u00e9sentent, accordent des avantages analogues \u00e0 leurs homologues burkinab\u00e8.<\/p>\n<p><strong>Que faire en cas de survenance d\u2019\u00e9v\u00e8nements modifiant la situation du contribuable vis-\u00e0-vis de la TR ?<\/strong><\/p>\n<p>En cas de survenance d\u2019\u00e9v\u00e8nement de nature \u00e0 modifier leur situation au regard de la taxe, les contribuables sont tenus de souscrire une d\u00e9claration aupr\u00e8s du service des imp\u00f4ts comp\u00e9tents dans les trois (3) mois de cet \u00e9v\u00e9nement. C\u2019est le cas notamment lorsque le contribuable change de r\u00e9sidence. Cette d\u00e9claration est souscrite au moyen d\u2019un formulaire conforme au mod\u00e8le de l\u2019administration fiscale.<\/p>\n<p><strong>Qu\u2019en est-il de la TR pour les habitations pr\u00e9sentant des circonstances particuli\u00e8res ?<\/strong><\/p>\n<p>Lorsqu\u2019une habitation pr\u00e9sente des caract\u00e9ristiques particuli\u00e8res, du fait de la nature des mat\u00e9riaux de construction utilis\u00e9s, de la surface occup\u00e9e, de l\u2019existence d\u2019un forage moderne, de l\u2019utilisation d\u2019un groupe \u00e9lectrog\u00e8ne ou de toute autre forme d\u2019\u00e9nergie, il peut en \u00eatre tenu compte pour la d\u00e9termination de son niveau de confort.<\/p>\n<p>Lorsque plusieurs contribuables occupent une habitation formant un ensemble unique ou des \u00ab c\u00e9libat\u00e9rium \u00bb desservis par un seul compteur d\u2019\u00e9lectricit\u00e9, il est fait application pour la d\u00e9termination de la taxe, du tarif de base retenu pour la consommation moyenne d\u2019un m\u00e9nage jouissant d\u2019un compteur de 5 amp\u00e8res, lorsque le compteur commun est de 15 amp\u00e8res ou plus.<\/p>\n<p>Le tarif de base est celui des consommations faibles lorsque le compteur commun est de 10 amp\u00e8res ou moins.<\/p>\n<p>Lorsqu\u2019il n\u2019y a pas d\u2019\u00e9lectricit\u00e9, il sera appliqu\u00e9 le tarif de base minimum suivant qu\u2019il existe ou non de l\u2019eau courante.<\/p>\n<p><strong>Dans quel service des imp\u00f4ts payer la TR ?<\/strong><\/p>\n<p>Les personnes imposables sont tenues de se faire enregistrer aupr\u00e8s du service des imp\u00f4ts de leur lieu de r\u00e9sidence par souscription d\u2019une d\u00e9claration comportant les renseignements suivants : nom, pr\u00e9noms, emploi et adresse g\u00e9ographique de la r\u00e9sidence, caract\u00e9ristiques de l\u2019habitation (mat\u00e9riaux de construction utilis\u00e9s, alimentation en eau, \u00e9lectricit\u00e9, groupe \u00e9lectrog\u00e8ne, \u00e9nergie solaire, forage moderne et piscine) et adresse professionnelle.<\/p>\n<p>La d\u00e9claration est \u00e9tablie au moyen d\u2019un formulaire conforme au mod\u00e8le de l\u2019administration fiscale et d\u00e9pos\u00e9e dans les trois (3) mois de l\u2019entr\u00e9e en jouissance du local imposable.<\/p>\n<p>La d\u00e9claration vis\u00e9e \u00e0 l\u2019article pr\u00e9c\u00e9dent souscrite par les salari\u00e9s est transmise par l\u2019employeur au service comp\u00e9tent des imp\u00f4ts. Les ordonnateurs, ordonnateurs d\u00e9l\u00e9gu\u00e9s ou sous ordonnateurs des budgets de l\u2019\u00c9tat, des collectivit\u00e9s territoriales et des \u00e9tablissements publics transmettent les m\u00eames d\u00e9clarations souscrites par le personnel qu\u2019ils administrent.<\/p>\n<p><strong>Quel est le m\u00e9canisme de d\u00e9termination de la TR ?<\/strong><\/p>\n<p>La taxe est \u00e9tablie dans la localit\u00e9 o\u00f9 est situ\u00e9e l\u2019habitation pour l\u2019ann\u00e9e enti\u00e8re, quelle que soit la dur\u00e9e d\u2019occupation des locaux. En cas de changement de r\u00e9sidence, le contribuable n\u2019est pas imposable en raison de sa nouvelle r\u00e9sidence s\u2019il apporte la preuve de son imposition au titre de son ancienne r\u00e9sidence.<\/p>\n<p>La taxe est calcul\u00e9e forfaitairement selon la zone de situation g\u00e9ographique de la localit\u00e9, la zone d\u2019habitation dans la localit\u00e9 et le niveau de confort du logement et selon le tableau suivant :<\/p>\n<p>Zone A : Ouagadougou et Bobo-Dioulasso<\/p>\n<p>Zone B : Koudougou, Banfora, Ouahigouya, Fada-N\u2019Gourma, D\u00e9dougou, Gaoua, Tenkodogo, Kaya, P\u00f4 et Dori<\/p>\n<p>Zone C : autres communes et chefs-lieux de province<\/p>\n<p>Un tableau indique pour chaque niveau de confort, le tarif de base en fonction des trois zones d\u00e9crites plus haut selon qu\u2019il y\u2019a l\u2019\u00e9lectricit\u00e9 ou non et l\u2019eau courante ou non. Plus la puissance du compteur est \u00e9lev\u00e9e, plus le tarif de base est \u00e9lev\u00e9. L\u2019existence d\u2019une piscine est un \u00e9l\u00e9ment qui fait \u00e9galement grimper le tarif de base.<\/p>\n<p><strong>Quel est le montant de la TR ?<\/strong><\/p>\n<p>La taxe annuelle \u00e0 payer est d\u00e9termin\u00e9e en appliquant au tarif de base un coefficient correspondant \u00e0 la zone d\u2019habitation.<\/p>\n<p>Les zones de situation des immeubles d\u2019habitation sont class\u00e9es selon leur position par rapport au centre de la localit\u00e9, la centralit\u00e9 et le niveau d\u2019\u00e9quipement des quartiers ou secteurs tels que : \u00e9clairage public, caniveaux, chauss\u00e9es bitum\u00e9es, services publics existants.<\/p>\n<p>Les coefficients de zones sont fix\u00e9s ainsi qu\u2019il suit :<\/p>\n<p>Zone I : 2,5<\/p>\n<p>Zone II : 1,25<\/p>\n<p>Zone III : 1<\/p>\n<p>Exemple: M. PALENFO habite au quartier Bendogo. Dans sa cour, il a l\u2019eau courante et son compteur SONABEL est de 3 amp\u00e8res.<\/p>\n<ol>\n<li>PALENFO doit faire la d\u00e9claration \u00e0 la taxe de r\u00e9sidence et payer la TR d\u2019un montant de 5 000 FCFA.<\/li>\n<\/ol>\n<p><strong>D\u00e9clarons et payons la taxe de r\u00e9sidence pour d\u00e9velopper nos collectivit\u00e9s.<\/strong><\/p>\n<p><strong>Ensemble, cultivons le civisme fiscal !<\/strong><\/p>\n<p><strong>La DGI, au service du d\u00e9veloppement \u00e9conomique et social.<\/strong><\/p>\n<p><strong>SCRP\/DGI<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Qu\u2019est-ce que c\u2019est ? La taxe de r\u00e9sidence (TR), per\u00e7ue au profit du budget des collectivit\u00e9s territoriales, s\u2019applique \u00e0 tout local affect\u00e9 \u00e0 l\u2019habitation et situ\u00e9 dans une zone urbaine am\u00e9nag\u00e9e du Burkina Faso telle que d\u00e9finie par les textes en vigueur. Quels sont les locaux concern\u00e9s par la TR ? Les locaux concern\u00e9s sont [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":255221,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[28],"tags":[],"_links":{"self":[{"href":"https:\/\/dgi.bf\/wp-json\/wp\/v2\/posts\/255237"}],"collection":[{"href":"https:\/\/dgi.bf\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/dgi.bf\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/dgi.bf\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/dgi.bf\/wp-json\/wp\/v2\/comments?post=255237"}],"version-history":[{"count":1,"href":"https:\/\/dgi.bf\/wp-json\/wp\/v2\/posts\/255237\/revisions"}],"predecessor-version":[{"id":255242,"href":"https:\/\/dgi.bf\/wp-json\/wp\/v2\/posts\/255237\/revisions\/255242"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/dgi.bf\/wp-json\/wp\/v2\/media\/255221"}],"wp:attachment":[{"href":"https:\/\/dgi.bf\/wp-json\/wp\/v2\/media?parent=255237"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/dgi.bf\/wp-json\/wp\/v2\/categories?post=255237"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/dgi.bf\/wp-json\/wp\/v2\/tags?post=255237"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}},{"id":255260,"date":"2022-06-28T10:28:21","date_gmt":"2022-06-28T10:28:21","guid":{"rendered":"https:\/\/dgi.bf\/?p=255260"},"modified":"2023-11-11T10:13:35","modified_gmt":"2023-11-11T10:13:35","slug":"%f0%9d%9f%b0%f0%9d%97%b2-%f0%9d%97%bb%f0%9d%98%82%f0%9d%97%ba%f0%9d%97%b2%f0%9d%97%bf%f0%9d%97%bc-%f0%9d%97%b1%f0%9d%97%b2-%f0%9d%97%b9%f0%9d%97%ae-%f0%9d%97%bf%f0%9d%98%82%f0%9d%97%af","status":"publish","type":"post","link":"https:\/\/dgi.bf\/%f0%9d%9f%b0%f0%9d%97%b2-%f0%9d%97%bb%f0%9d%98%82%f0%9d%97%ba%f0%9d%97%b2%f0%9d%97%bf%f0%9d%97%bc-%f0%9d%97%b1%f0%9d%97%b2-%f0%9d%97%b9%f0%9d%97%ae-%f0%9d%97%bf%f0%9d%98%82%f0%9d%97%af\/","title":{"rendered":"4\u00e8 num\u00e9ro de la rubrique \u00ab JE PAYE MES IMPOTS \u00bb"},"content":{"rendered":"<p>\ud835\udddf\ud835\uddd4 #\ud835\uddd6\ud835\udde2\ud835\udde1\ud835\udde7\ud835\udde5\ud835\udddc\ud835\uddd5\ud835\udde8\ud835\udde7\ud835\udddc\ud835\udde2\ud835\udde1 #\ud835\uddd9\ud835\udde2\ud835\udde1\ud835\uddd6\ud835\udddc\ud835\uddd8\ud835\udde5\ud835\uddd8 (\ud835\uddd7\ud835\uddf2\ud835\ude02\ud835\ude05\ud835\uddf6\ud835\uddf2\u0300\ud835\uddfa\ud835\uddf2 \ud835\uddfd\ud835\uddee\ud835\uddff\ud835\ude01\ud835\uddf6\ud835\uddf2)<\/p>\n<p>\ud835\udde4\ud835\ude02\u2019\ud835\uddf2\ud835\ude00\ud835\ude01-\ud835\uddf0\ud835\uddf2 \ud835\uddfe\ud835\ude02\ud835\uddf2 \ud835\uddf0\u2019\ud835\uddf2\ud835\ude00\ud835\ude01 ?<\/p>\n<p>La contribution fonci\u00e8re sur les propri\u00e9t\u00e9s b\u00e2ties et non b\u00e2ties est assise sur l\u2019ensemble des biens immeubles du domaine priv\u00e9 de l\u2019\u00c9tat, des collectivit\u00e9s territoriales et du patrimoine des particuliers. C\u2019est un imp\u00f4t annuel c\u2019est-\u00e0-dire qu\u2019il doit \u00eatre d\u00e9clar\u00e9 et pay\u00e9 chaque ann\u00e9e, collect\u00e9 essentiellement au profit des budgets des collectivit\u00e9s.<\/p>\n<p>\ud835\udde3\ud835\uddfc\ud835\ude02\ud835\uddff \ud835\uddf0\ud835\uddf2 \ud835\uddfb\ud835\ude02\ud835\uddfa\ud835\uddf2\u0301\ud835\uddff\ud835\uddfc, \ud835\uddfb\ud835\uddfc\ud835\ude02\ud835\ude00 \ud835\uddee\ud835\uddef\ud835\uddfc\ud835\uddff\ud835\uddf1\ud835\uddf2\ud835\uddff\ud835\uddfc\ud835\uddfb\ud835\ude00 \ud835\uddf9\ud835\uddee \ud835\uddf0\ud835\uddfc\ud835\uddfb\ud835\ude01\ud835\uddff\ud835\uddf6\ud835\uddef\ud835\ude02\ud835\ude01\ud835\uddf6\ud835\uddfc\ud835\uddfb \ud835\uddf3\ud835\uddfc\ud835\uddfb\ud835\uddf0\ud835\uddf6\ud835\uddf2\u0300\ud835\uddff\ud835\uddf2 \ud835\ude00\ud835\ude02\ud835\uddff \ud835\uddf9\ud835\uddf2\ud835\ude00 \ud835\uddfd\ud835\uddff\ud835\uddfc\ud835\uddfd\ud835\uddff\ud835\uddf6\ud835\uddf2\u0301\ud835\ude01\ud835\uddf2\u0301\ud835\ude00 \ud835\uddef\ud835\uddee\u0302\ud835\ude01\ud835\uddf6\ud835\uddf2\ud835\ude00.<\/p>\n<p>\ud835\udde4\ud835\ude02\ud835\uddf2\ud835\uddf9\ud835\ude00 \ud835\ude00\ud835\uddfc\ud835\uddfb\ud835\ude01 \ud835\uddf9\ud835\uddf2\ud835\ude00 \ud835\ude01\ud835\uddf2\ud835\uddff\ud835\uddff\ud835\uddee\ud835\uddf6\ud835\uddfb\ud835\ude00 \ud835\uddf6\ud835\uddfa\ud835\uddfd\ud835\uddfc\ud835\ude00\ud835\uddee\ud835\uddef\ud835\uddf9\ud835\uddf2\ud835\ude00 \ud835\uddee\u0300 \ud835\uddf9\ud835\uddee \ud835\uddf0\ud835\uddfc\ud835\uddfb\ud835\ude01\ud835\uddff\ud835\uddf6\ud835\uddef\ud835\ude02\ud835\ude01\ud835\uddf6\ud835\uddfc\ud835\uddfb \ud835\uddf3\ud835\uddfc\ud835\uddfb\ud835\uddf0\ud835\uddf6\ud835\uddf2\u0300\ud835\uddff\ud835\uddf2 \ud835\ude00\ud835\ude02\ud835\uddff \ud835\uddf9\ud835\uddf2\ud835\ude00 \ud835\uddfd\ud835\uddff\ud835\uddfc\ud835\uddfd\ud835\uddff\ud835\uddf6\ud835\uddf2\u0301\ud835\ude01\ud835\uddf2\u0301\ud835\ude00 \ud835\uddef\ud835\uddee\u0302\ud835\ude01\ud835\uddf6\ud835\uddf2\ud835\ude00?<\/p>\n<p>Sont imposables \u00e0 la contribution fonci\u00e8re au titre des #propri\u00e9t\u00e9s b\u00e2ties, les #immeubles et terrains ci-dessous vis\u00e9s, situ\u00e9s dans une zone urbaine am\u00e9nag\u00e9e du Burkina Faso telle que pr\u00e9vue \u00e0 l\u2019article 8 de la loi n\u00b0034-2012\/AN du 2 juillet 2012 portant r\u00e9organisation agraire et fonci\u00e8re au Burkina Faso :<\/p>\n<p>&#8211; les immeubles construits en ma\u00e7onnerie, en fer, en bois ou tout autre mat\u00e9riau, fix\u00e9s au sol \u00e0 perp\u00e9tuelle demeure ;<\/p>\n<p>&#8211; les terrains nus lorsqu\u2019ils sont affect\u00e9s \u00e0 un usage commercial ou industriel tels que \u2022 les chantiers, les lieux de d\u00e9p\u00f4t de marchandises et autres emplacements assimil\u00e9s.<\/p>\n<p>Sont \u00e9galement imposables, les immeubles et les terrains ci-dessus vis\u00e9s, \u00e0 usage autre que d\u2019habitation et situ\u00e9s dans une zone non am\u00e9nag\u00e9e du Burkina Faso.<\/p>\n<p>\ud835\udde4\ud835\ude02\ud835\uddf6 \ud835\uddf1\ud835\uddfc\ud835\uddf6\ud835\ude01 \ud835\uddfd\ud835\uddee\ud835\ude06\ud835\uddf2\ud835\uddff \ud835\uddf9\ud835\uddee \ud835\uddf0\ud835\uddfc\ud835\uddfb\ud835\ude01\ud835\uddff\ud835\uddf6\ud835\uddef\ud835\ude02\ud835\ude01\ud835\uddf6\ud835\uddfc\ud835\uddfb \ud835\uddf3\ud835\uddfc\ud835\uddfb\ud835\uddf0\ud835\uddf6\ud835\uddf2\u0300\ud835\uddff\ud835\uddf2 \ud835\ude00\ud835\ude02\ud835\uddff \ud835\uddf9\ud835\uddf2\ud835\ude00 \ud835\uddfd\ud835\uddff\ud835\uddfc\ud835\uddfd\ud835\uddff\ud835\uddf6\ud835\uddf2\u0301\ud835\ude01\ud835\uddf2\u0301\ud835\ude00 \ud835\uddef\ud835\uddee\u0302\ud835\ude01\ud835\uddf6\ud835\uddf2\ud835\ude00 ?<\/p>\n<p>Sont soumis \u00e0 la contribution :<\/p>\n<p>&#8211; les personnes titulaires de droit de propri\u00e9t\u00e9 ou de superficie ;<\/p>\n<p>&#8211; les usufruitiers de biens imposables ;<\/p>\n<p>&#8211; les preneurs \u00e0 bail emphyt\u00e9otique ;<\/p>\n<p>&#8211; les preneurs \u00e0 bail \u00e0 construction ou \u00e0 r\u00e9habilitation.<\/p>\n<p>\ud835\udde4\ud835\ude02\ud835\uddf2\ud835\uddf9\ud835\ude00 \ud835\ude00\ud835\uddfc\ud835\uddfb\ud835\ude01 \ud835\uddf9\ud835\uddf2\ud835\ude00 \ud835\ude01\ud835\uddf2\ud835\uddff\ud835\uddff\ud835\uddee\ud835\uddf6\ud835\uddfb\ud835\ude00 #\ud835\uddf2\ud835\ude05\ud835\uddfc\ud835\uddfb\ud835\uddf2\u0301\ud835\uddff\ud835\uddf2\u0301\ud835\ude00 \ud835\uddf1\ud835\uddf2 \ud835\uddf9\ud835\uddee \ud835\uddf0\ud835\uddfc\ud835\uddfb\ud835\ude01\ud835\uddff\ud835\uddf6\ud835\uddef\ud835\ude02\ud835\ude01\ud835\uddf6\ud835\uddfc\ud835\uddfb \ud835\uddf3\ud835\uddfc\ud835\uddfb\ud835\uddf0\ud835\uddf6\ud835\uddf2\u0300\ud835\uddff\ud835\uddf2 \ud835\ude00\ud835\ude02\ud835\uddff \ud835\uddf9\ud835\uddf2\ud835\ude00 \ud835\uddfd\ud835\uddff\ud835\uddfc\ud835\uddfd\ud835\uddff\ud835\uddf6\ud835\uddf2\u0301\ud835\ude01\ud835\uddf2\u0301\ud835\ude00 \ud835\uddef\ud835\uddee\u0302\ud835\ude01\ud835\uddf6\ud835\uddf2\ud835\ude00 ?<\/p>\n<p>Sont exon\u00e9r\u00e9s de la taxe fonci\u00e8re sur les propri\u00e9t\u00e9s b\u00e2ties :<\/p>\n<p>&#8211; les immeubles, b\u00e2timents ou constructions relevant du domaine priv\u00e9 affect\u00e9 de l\u2019\u00c9tat et des collectivit\u00e9s territoriales ;<\/p>\n<p>&#8211; les locaux des missions diplomatiques et consulaires et des organismes internationaux pour leur usage officiel, sous r\u00e9serve de r\u00e9ciprocit\u00e9 ;<\/p>\n<p>&#8211; les immeubles appartenant aux organismes confessionnels et aux associations culturelles ou de bienfaisances d\u00e9clar\u00e9es d\u2019utilit\u00e9 publique et affect\u00e9s \u00e0 un usage non lucratif ;<\/p>\n<p>&#8211; les immeubles appartenant \u00e0 des associations reconnues d\u2019utilit\u00e9 publique occup\u00e9s par celles-ci ou affect\u00e9s \u00e0 des \u0153uvres d\u2019assistance m\u00e9dicale ou d\u2019assistance sociale ;<\/p>\n<p>&#8211; les immeubles appartenant aux personnes morales soumises \u00e0 la taxe fonci\u00e8re des soci\u00e9t\u00e9s ;<\/p>\n<p>&#8211; les immeubles servant aux exploitations agricoles, foresti\u00e8res, pastorales et piscicoles pour loger les exploitants ou les ouvriers, les animaux, serrer les r\u00e9coltes ;<\/p>\n<p>&#8211; les immeubles appartenant aux soci\u00e9t\u00e9s immobili\u00e8res et destin\u00e9s \u00e0 la vente ;<\/p>\n<p>&#8211; la r\u00e9sidence principale des personnes justifiant d\u2019une imposition effective \u00e0 la taxe de r\u00e9sidence ;<\/p>\n<p>&#8211; les immeubles des \u00e9tablissements publics ou priv\u00e9s affect\u00e9s exclusivement \u00e0 la sant\u00e9, \u00e0 l\u2019enseignement et \u00e0 la formation professionnelle ;<\/p>\n<p>&#8211; les immeubles destin\u00e9s exclusivement aux activit\u00e9s sportives ;<\/p>\n<p>&#8211; la r\u00e9sidence principale des personnes \u00e2g\u00e9es de plus de soixante (60) ans ;<\/p>\n<p>&#8211; la r\u00e9sidence principale des indigents munis d\u2019un certificat d\u2019indigence d\u00e9livr\u00e9 par l\u2019autorit\u00e9 comp\u00e9tente ;<\/p>\n<p>&#8211; la r\u00e9sidence principale des infirmes et des invalides munis d\u2019un titre justificatif d\u00e9livr\u00e9 par l\u2019autorit\u00e9 comp\u00e9tente et qui ne disposent pas d\u2019autres revenus que la pension allou\u00e9e en raison de leur incapacit\u00e9 ;<\/p>\n<p>&#8211; les outillages et autres moyens mat\u00e9riels d\u2019exploitation des \u00e9tablissements industriels.<\/p>\n<p>Les constructions nouvelles sont exon\u00e9r\u00e9es de la taxe pendant une p\u00e9riode de cinq (5) ans. Pour b\u00e9n\u00e9ficier de cette exon\u00e9ration, le propri\u00e9taire doit, dans le d\u00e9lai de trois (3) mois suivant la date d\u2019ach\u00e8vement des travaux, adresser une demande au service des imp\u00f4ts territorialement comp\u00e9tent. Cette demande doit \u00eatre accompagn\u00e9e des photocopies l\u00e9galis\u00e9es du titre d\u2019occupation, le cas \u00e9ch\u00e9ant du permis de construire, du certificat de conformit\u00e9 ou d\u2019une copie du proc\u00e8s-verbal d\u2019ach\u00e8vement des travaux. Est consid\u00e9r\u00e9 comme achev\u00e9, un immeuble remplissant les conditions d\u2019habitation ou occup\u00e9.<\/p>\n<p>\ud835\uddd6\ud835\uddfc\ud835\uddfa\ud835\uddfa\ud835\uddf2\ud835\uddfb\ud835\ude01 \ud835\ude00\ud835\uddf2 \ud835\uddf0\ud835\uddee\ud835\uddf9\ud835\uddf0\ud835\ude02\ud835\uddf9\ud835\uddf2 \ud835\uddf9\ud835\uddee \ud835\uddf0\ud835\uddfc\ud835\uddfb\ud835\ude01\ud835\uddff\ud835\uddf6\ud835\uddef\ud835\ude02\ud835\ude01\ud835\uddf6\ud835\uddfc\ud835\uddfb \ud835\uddf3\ud835\uddfc\ud835\uddfb\ud835\uddf0\ud835\uddf6\ud835\uddf2\u0300\ud835\uddff\ud835\uddf2 ?<\/p>\n<p>La contribution est assise sur la valeur cadastrale des constructions au 1er janvier de l&#8217;ann\u00e9e de l&#8217;imposition, telle que fix\u00e9e par les services de l\u2019administration fiscale.<\/p>\n<p>Un taux de 0.1% est appliqu\u00e9e \u00e0 valeur cadastrale pour les immeubles \u00e0 usage d\u2019habitation. Un taux est de 0.2% est appliqu\u00e9e \u00e0 cette valeur cadastrale pour les immeubles \u00e0 usage autre que d\u2019habitation.<\/p>\n<p>Lorsqu\u2019un immeuble a plusieurs usages, le taux applicable est celui fix\u00e9 pour les immeubles \u00e0 usage autre que d\u2019habitation.<\/p>\n<p>\ud835\udddc\ud835\uddf9\ud835\uddf9\ud835\ude02\ud835\ude00\ud835\ude01\ud835\uddff\ud835\uddee\ud835\ude01\ud835\uddf6\ud835\uddfc\ud835\uddfb : M. GNANOU est propri\u00e9taire d\u2019un magasin \u00e0 Ziniar\u00e9. Il a estim\u00e9 la valeur des constructions \u00e0 20 000 000FCFA. Les services de la Direction g\u00e9n\u00e9rale des imp\u00f4ts (DGI) ont estim\u00e9 la valeur cadastrale des constructions \u00e0 30 000 000 FCFA.<\/p>\n<p>Le montant qu\u2019il doit payer au titre de la contribution fonci\u00e8re sur les propri\u00e9t\u00e9s b\u00e2ties s\u2019\u00e9l\u00e8ve \u00e0 :<\/p>\n<p>\ud835\udfef\ud835\udfec \ud835\udfec\ud835\udfec\ud835\udfec \ud835\udfec\ud835\udfec\ud835\udfec\ud835\uddd9 \ud835\ude05 \ud835\udfec.\ud835\udfee% = \ud835\udff2\ud835\udfec \ud835\udfec\ud835\udfec\ud835\udfec \ud835\uddd9\ud835\uddd6\ud835\uddd9\ud835\uddd4<\/p>\n<p>Si le b\u00e2timent servait d\u2019habitation avec les m\u00eames valeurs, montant qu\u2019il doit payer au titre de la contribution fonci\u00e8re sur les propri\u00e9t\u00e9s b\u00e2ties s\u2019\u00e9l\u00e8verait \u00e0 :<\/p>\n<p>\ud835\udfef\ud835\udfec \ud835\udfec\ud835\udfec\ud835\udfec \ud835\udfec\ud835\udfec\ud835\udfec\ud835\uddd9 \ud835\ude05 \ud835\udfec.\ud835\udfed% = \ud835\udfef\ud835\udfec \ud835\udfec\ud835\udfec\ud835\udfec \ud835\uddd9\ud835\uddd6\ud835\uddd9\ud835\uddd4<\/p>\n<p>Au pr\u00e9alable, il doit remplir un formulaire \u00e0 retirer aupr\u00e8s de l\u2019administration fiscale pour la d\u00e9termination de la valeur cadastrale du terrain.<\/p>\n<p>L\u2019imp\u00f4t doit \u00eatre d\u00e9clar\u00e9 et pay\u00e9 \u00e0 la Direction provinciale des imp\u00f4ts de l\u2019Oubritenga situ\u00e9e \u00e0 Ziniar\u00e9.<\/p>\n<p>\ud835\udde4\ud835\ude02\ud835\uddf2\ud835\uddf9 \ud835\uddf2\ud835\ude00\ud835\ude01 \ud835\uddf9\ud835\uddf2 \ud835\uddf1\ud835\uddf2\u0301\ud835\uddf9\ud835\uddee\ud835\uddf6 \ud835\uddf1\ud835\uddf2 \ud835\uddfd\ud835\uddee\ud835\uddf6\ud835\uddf2\ud835\uddfa\ud835\uddf2\ud835\uddfb\ud835\ude01 \ud835\uddf1\ud835\uddf2 \ud835\uddf9\ud835\uddee \ud835\uddf0\ud835\uddfc\ud835\uddfb\ud835\ude01\ud835\uddff\ud835\uddf6\ud835\uddef\ud835\ude02\ud835\ude01\ud835\uddf6\ud835\uddfc\ud835\uddfb \ud835\ude00\ud835\ude02\ud835\uddff \ud835\uddf9\ud835\uddf2\ud835\ude00 \ud835\uddfd\ud835\uddff\ud835\uddfc\ud835\uddfd\ud835\uddff\ud835\uddf6\ud835\uddf2\u0301\ud835\ude01\ud835\uddf2\u0301\ud835\ude00 \ud835\uddef\ud835\uddee\u0302\ud835\ude01\ud835\uddf6\ud835\uddf2\ud835\ude00 ?<\/p>\n<p>Les personnes imposables, sont tenues de souscrire pour la premi\u00e8re fois, au plus tard le 30 avril, une d\u00e9claration indiquant la consistance des locaux.<\/p>\n<p>Les constructions nouvelles, reconstructions et additions de constructions ainsi que les changements de consistance ou d\u2019affectation des propri\u00e9t\u00e9s b\u00e2ties sont port\u00e9s \u00e0 la connaissance de l\u2019administration fiscale dans un d\u00e9lai de 90 jours de leurs r\u00e9alisations.<\/p>\n<p>Nonobstant cette d\u00e9claration, la contribution fonci\u00e8re sur les propri\u00e9t\u00e9s b\u00e2tie est souscrite et acquitt\u00e9e spontan\u00e9ment au plus tard le 30 mars de l\u2019ann\u00e9e d\u2019imposition par le redevable ou son repr\u00e9sentant. Pass\u00e9 ce d\u00e9lai, le contrevenant est passible des p\u00e9nalit\u00e9s pr\u00e9vues par le code g\u00e9n\u00e9ral des imp\u00f4ts.<\/p>\n<p>En cas de cession de la propri\u00e9t\u00e9, le c\u00e9dant doit justifier du paiement de la taxe pour l\u2019ann\u00e9e en cours. \u00c0 d\u00e9faut, le paiement des droits simples est exig\u00e9 du nouvel acqu\u00e9reur sans pr\u00e9judice des p\u00e9nalit\u00e9s.<\/p>\n<p>\ud835\uddd7\ud835\uddee\ud835\uddfb\ud835\ude00 \ud835\uddfe\ud835\ude02\ud835\uddf2\ud835\uddf9 \ud835\ude00\ud835\uddf2\ud835\uddff\ud835\ude03\ud835\uddf6\ud835\uddf0\ud835\uddf2 \ud835\uddf1\ud835\uddf2\ud835\ude00 \ud835\uddf6\ud835\uddfa\ud835\uddfd\ud835\uddfc\u0302\ud835\ude01\ud835\ude00 \ud835\uddf1\ud835\uddf2\u0301\ud835\uddf0\ud835\uddf9\ud835\uddee\ud835\uddff\ud835\uddf2\ud835\uddff \ud835\uddf2\ud835\ude01 \ud835\uddfd\ud835\uddee\ud835\ude06\ud835\uddf2\ud835\uddff \ud835\uddf9\ud835\uddee \ud835\uddf0\ud835\uddfc\ud835\uddfb\ud835\ude01\ud835\uddff\ud835\uddf6\ud835\uddef\ud835\ude02\ud835\ude01\ud835\uddf6\ud835\uddfc\ud835\uddfb \ud835\ude00\ud835\ude02\ud835\uddff \ud835\uddf9\ud835\uddf2\ud835\ude00 \ud835\uddfd\ud835\uddff\ud835\uddfc\ud835\uddfd\ud835\uddff\ud835\uddf6\ud835\uddf2\u0301\ud835\ude01\ud835\uddf2\u0301\ud835\ude00 \ud835\uddef\ud835\uddee\u0302\ud835\ude01\ud835\uddf6\ud835\uddf2\ud835\ude00 ?<\/p>\n<p>L\u2019imp\u00f4t se paye aupr\u00e8s du service des imp\u00f4ts du lieu de situation de l\u2019immeuble sur la base d\u2019une d\u00e9claration souscrite au moyen d\u2019un formulaire conforme au mod\u00e8le de l\u2019Administration.<\/p>\n<p>Pour les entreprises relevant de la Direction des grandes entreprises et des Directions des moyennes entreprises, la d\u00e9claration et le paiement sont effectu\u00e9s aupr\u00e8s de celles-ci.<\/p>\n<p>Un mod\u00e8le de formulaire est disponible sur le site web de la DGI : www.impots.gov.bf.<\/p>\n<p>\ud835\uddd7\ud835\uddf2\u0301\ud835\uddf0\ud835\uddf9\ud835\uddee\ud835\uddff\ud835\uddfc\ud835\uddfb\ud835\ude00 \ud835\uddf2\ud835\ude01 \ud835\uddfd\ud835\uddee\ud835\ude06\ud835\uddfc\ud835\uddfb\ud835\ude00 \ud835\uddf9\ud835\uddee \ud835\uddf0\ud835\uddfc\ud835\uddfb\ud835\ude01\ud835\uddff\ud835\uddf6\ud835\uddef\ud835\ude02\ud835\ude01\ud835\uddf6\ud835\uddfc\ud835\uddfb \ud835\uddf3\ud835\uddfc\ud835\uddfb\ud835\uddf0\ud835\uddf6\ud835\uddf2\u0300\ud835\uddff\ud835\uddf2 \ud835\ude00\ud835\ude02\ud835\uddff \ud835\uddf9\ud835\uddf2\ud835\ude00 \ud835\uddfd\ud835\uddff\ud835\uddfc\ud835\uddfd\ud835\uddff\ud835\uddf6\ud835\uddf2\u0301\ud835\ude01\ud835\uddf2\u0301\ud835\ude00 \ud835\uddef\ud835\uddee\u0302\ud835\ude01\ud835\uddf6\ud835\uddf2\ud835\ude00 \ud835\uddfd\ud835\uddfc\ud835\ude02\ud835\uddff \ud835\uddf1\ud835\uddf2\u0301\ud835\ude03\ud835\uddf2\ud835\uddf9\ud835\uddfc\ud835\uddfd\ud835\uddfd\ud835\uddf2\ud835\uddff \ud835\uddfb\ud835\uddfc\ud835\ude01\ud835\uddff\ud835\uddf2 \ud835\udde1\ud835\uddee\ud835\ude01\ud835\uddf6\ud835\uddfc\ud835\uddfb.<\/p>\n<p>\ud835\uddd8\ud835\uddfb\ud835\ude00\ud835\uddf2\ud835\uddfa\ud835\uddef\ud835\uddf9\ud835\uddf2, \ud835\uddf0\ud835\ude02\ud835\uddf9\ud835\ude01\ud835\uddf6\ud835\ude03\ud835\uddfc\ud835\uddfb\ud835\ude00 \ud835\uddf9\ud835\uddf2 \ud835\uddf0\ud835\uddf6\ud835\ude03\ud835\uddf6\ud835\ude00\ud835\uddfa\ud835\uddf2 \ud835\uddf3\ud835\uddf6\ud835\ude00\ud835\uddf0\ud835\uddee\ud835\uddf9 !<\/p>\n<p>\ud835\udddf\ud835\uddee <strong>DGI,<\/strong> \ud835\uddee\ud835\ude02 \ud835\ude00\ud835\uddf2\ud835\uddff\ud835\ude03\ud835\uddf6\ud835\uddf0\ud835\uddf2 \ud835\uddf1\ud835\ude02 #\ud835\uddf1\ud835\uddf2\u0301\ud835\ude03\ud835\uddf2\ud835\uddf9\ud835\uddfc\ud835\uddfd\ud835\uddfd\ud835\uddf2\ud835\uddfa\ud835\uddf2\ud835\uddfb\ud835\ude01 #\ud835\uddf2\u0301\ud835\uddf0\ud835\uddfc\ud835\uddfb\ud835\uddfc\ud835\uddfa\ud835\uddf6\ud835\uddfe\ud835\ude02\ud835\uddf2 \ud835\uddf2\ud835\ude01 #\ud835\ude00\ud835\uddfc\ud835\uddf0\ud835\uddf6\ud835\uddee\ud835\uddf9.<\/p>\n<p>\ud835\udde6\ud835\uddd6\ud835\udde5\ud835\udde3\/\ud835\uddd7\ud835\uddda\ud835\udddc<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\ud835\udddf\ud835\uddd4 #\ud835\uddd6\ud835\udde2\ud835\udde1\ud835\udde7\ud835\udde5\ud835\udddc\ud835\uddd5\ud835\udde8\ud835\udde7\ud835\udddc\ud835\udde2\ud835\udde1 #\ud835\uddd9\ud835\udde2\ud835\udde1\ud835\uddd6\ud835\udddc\ud835\uddd8\ud835\udde5\ud835\uddd8 (\ud835\uddd7\ud835\uddf2\ud835\ude02\ud835\ude05\ud835\uddf6\ud835\uddf2\u0300\ud835\uddfa\ud835\uddf2 \ud835\uddfd\ud835\uddee\ud835\uddff\ud835\ude01\ud835\uddf6\ud835\uddf2) \ud835\udde4\ud835\ude02\u2019\ud835\uddf2\ud835\ude00\ud835\ude01-\ud835\uddf0\ud835\uddf2 \ud835\uddfe\ud835\ude02\ud835\uddf2 \ud835\uddf0\u2019\ud835\uddf2\ud835\ude00\ud835\ude01 ? La contribution fonci\u00e8re sur les propri\u00e9t\u00e9s b\u00e2ties et non b\u00e2ties est assise sur l\u2019ensemble des biens immeubles du domaine priv\u00e9 de l\u2019\u00c9tat, des collectivit\u00e9s territoriales et du patrimoine des particuliers. C\u2019est un imp\u00f4t annuel c\u2019est-\u00e0-dire qu\u2019il doit \u00eatre d\u00e9clar\u00e9 et pay\u00e9 chaque ann\u00e9e, collect\u00e9 essentiellement au [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":255221,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[28],"tags":[],"_links":{"self":[{"href":"https:\/\/dgi.bf\/wp-json\/wp\/v2\/posts\/255260"}],"collection":[{"href":"https:\/\/dgi.bf\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/dgi.bf\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/dgi.bf\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/dgi.bf\/wp-json\/wp\/v2\/comments?post=255260"}],"version-history":[{"count":3,"href":"https:\/\/dgi.bf\/wp-json\/wp\/v2\/posts\/255260\/revisions"}],"predecessor-version":[{"id":256978,"href":"https:\/\/dgi.bf\/wp-json\/wp\/v2\/posts\/255260\/revisions\/256978"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/dgi.bf\/wp-json\/wp\/v2\/media\/255221"}],"wp:attachment":[{"href":"https:\/\/dgi.bf\/wp-json\/wp\/v2\/media?parent=255260"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/dgi.bf\/wp-json\/wp\/v2\/categories?post=255260"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/dgi.bf\/wp-json\/wp\/v2\/tags?post=255260"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}},{"id":255274,"date":"2022-05-25T10:51:31","date_gmt":"2022-05-25T10:51:31","guid":{"rendered":"https:\/\/dgi.bf\/?p=255274"},"modified":"2023-11-11T10:14:33","modified_gmt":"2023-11-11T10:14:33","slug":"%f0%9d%9f%91%f0%9d%90%9e-%f0%9d%90%a7%f0%9d%90%ae%f0%9d%90%a6%f0%9d%90%9e%f0%9d%90%ab%f0%9d%90%a8-%f0%9d%90%9d%f0%9d%90%9e-%f0%9d%90%a5%f0%9d%90%9a-%f0%9d%90%ab%f0%9d%90%ae%f0%9d%90%9b","status":"publish","type":"post","link":"https:\/\/dgi.bf\/%f0%9d%9f%91%f0%9d%90%9e-%f0%9d%90%a7%f0%9d%90%ae%f0%9d%90%a6%f0%9d%90%9e%f0%9d%90%ab%f0%9d%90%a8-%f0%9d%90%9d%f0%9d%90%9e-%f0%9d%90%a5%f0%9d%90%9a-%f0%9d%90%ab%f0%9d%90%ae%f0%9d%90%9b\/","title":{"rendered":"3\u00e8 num\u00e9ro de la rubrique \u00ab JE PAYE MES IMPOTS \u00bb : La contribution fonci\u00e8re"},"content":{"rendered":"<p>\ud835\udc10\ud835\udc2e\u2019\ud835\udc1e\ud835\udc2c\ud835\udc2d-\ud835\udc1c\ud835\udc1e \ud835\udc2a\ud835\udc2e\ud835\udc1e \ud835\udc1c\u2019\ud835\udc1e\ud835\udc2c\ud835\udc2d ?<\/p>\n<p>La contribution fonci\u00e8re sur les propri\u00e9t\u00e9s b\u00e2ties et non b\u00e2ties est assise sur l\u2019ensemble des biens immeubles du domaine priv\u00e9 de l\u2019\u00c9tat, des collectivit\u00e9s territoriales et du patrimoine des particuliers.\u00a0 Collect\u00e9 essentiellement au profit des budgets des collectivit\u00e9s territoriales, c\u2019est un imp\u00f4t annuel c\u2019est-\u00e0-dire qu\u2019il doit \u00eatre d\u00e9clar\u00e9 et pay\u00e9 chaque ann\u00e9e.<\/p>\n<p>\ud835\udde3\ud835\uddfc\ud835\ude02\ud835\uddff \ud835\uddf0\ud835\uddf2 \ud835\uddfb\ud835\ude02\ud835\uddfa\ud835\uddf2\u0301\ud835\uddff\ud835\uddfc, \ud835\uddfb\ud835\uddfc\ud835\ude02\ud835\ude00 \ud835\uddee\ud835\uddef\ud835\uddfc\ud835\uddff\ud835\uddf1\ud835\uddf2\ud835\uddff\ud835\uddfc\ud835\uddfb\ud835\ude00 \ud835\uddf9\ud835\uddee \ud835\uddd6\ud835\udde2\ud835\udde1\ud835\udde7\ud835\udde5\ud835\udddc\ud835\uddd5\ud835\udde8\ud835\udde7\ud835\udddc\ud835\udde2\ud835\udde1 \ud835\uddd9\ud835\udde2\ud835\udde1\ud835\uddd6\ud835\udddc\ud835\uddd8\ud835\udde5\ud835\uddd8 \ud835\udde6\ud835\udde8\ud835\udde5 \ud835\udddf\ud835\uddd8\ud835\udde6 \ud835\udde3\ud835\udde5\ud835\udde2\ud835\udde3\ud835\udde5\ud835\udddc\ud835\uddd8\ud835\udde7\ud835\uddd8\ud835\udde6 \ud835\udde1\ud835\udde2\ud835\udde1 \ud835\uddd5\ud835\uddd4\ud835\udde7\ud835\udddc\ud835\uddd8\ud835\udde6.<\/p>\n<p>\ud835\udde4\ud835\ude02\ud835\uddf2\ud835\uddf9\ud835\ude00 \ud835\ude00\ud835\uddfc\ud835\uddfb\ud835\ude01 \ud835\uddf9\ud835\uddf2\ud835\ude00 #\ud835\ude01\ud835\uddf2\ud835\uddff\ud835\uddff\ud835\uddee\ud835\uddf6\ud835\uddfb\ud835\ude00 \ud835\uddf6\ud835\uddfa\ud835\uddfd\ud835\uddfc\ud835\ude00\ud835\uddee\ud835\uddef\ud835\uddf9\ud835\uddf2\ud835\ude00 \ud835\uddee\u0300 \ud835\uddf9\ud835\uddee \ud835\uddf0\ud835\uddfc\ud835\uddfb\ud835\ude01\ud835\uddff\ud835\uddf6\ud835\uddef\ud835\ude02\ud835\ude01\ud835\uddf6\ud835\uddfc\ud835\uddfb \ud835\uddf3\ud835\uddfc\ud835\uddfb\ud835\uddf0\ud835\uddf6\ud835\uddf2\u0300\ud835\uddff\ud835\uddf2 \ud835\ude00\ud835\ude02\ud835\uddff \ud835\uddf9\ud835\uddf2\ud835\ude00 #\ud835\uddfd\ud835\uddff\ud835\uddfc\ud835\uddfd\ud835\uddff\ud835\uddf6\ud835\uddf2\u0301\ud835\ude01\ud835\uddf2\u0301\ud835\ude00 \ud835\uddfb\ud835\uddfc\ud835\uddfb \ud835\uddef\ud835\uddee\u0302\ud835\ude01\ud835\uddf6\ud835\uddf2\ud835\ude00?<\/p>\n<p>Sont imposables \u00e0 la contribution fonci\u00e8re au titre des propri\u00e9t\u00e9s non b\u00e2ties, les terrains nus ou supportant des constructions inachev\u00e9es situ\u00e9s dans les zones comprises dans les limites des plans de lotissement r\u00e9guli\u00e8rement approuv\u00e9s.<\/p>\n<p>\ud835\udde4\ud835\ude02\ud835\uddf6 \ud835\uddf1\ud835\uddfc\ud835\uddf6\ud835\ude01 \ud835\uddfd\ud835\uddee\ud835\ude06\ud835\uddf2\ud835\uddff \ud835\uddf9\ud835\uddee \ud835\uddf0\ud835\uddfc\ud835\uddfb\ud835\ude01\ud835\uddff\ud835\uddf6\ud835\uddef\ud835\ude02\ud835\ude01\ud835\uddf6\ud835\uddfc\ud835\uddfb \ud835\uddf3\ud835\uddfc\ud835\uddfb\ud835\uddf0\ud835\uddf6\ud835\uddf2\u0300\ud835\uddff\ud835\uddf2 \ud835\ude00\ud835\ude02\ud835\uddff \ud835\uddf9\ud835\uddf2\ud835\ude00 \ud835\uddfd\ud835\uddff\ud835\uddfc\ud835\uddfd\ud835\uddff\ud835\uddf6\ud835\uddf2\u0301\ud835\ude01\ud835\uddf2\u0301\ud835\ude00 \ud835\uddfb\ud835\uddfc\ud835\uddfb \ud835\uddef\ud835\uddee\u0302\ud835\ude01\ud835\uddf6\ud835\uddf2\ud835\ude00 ?<\/p>\n<p>Sont soumis \u00e0 cette contribution :<\/p>\n<p>&#8211; les personnes titulaires de droit de propri\u00e9t\u00e9 ou de superficie ;<\/p>\n<p>&#8211; les usufruitiers de biens imposables ;<\/p>\n<p>&#8211; les preneurs \u00e0 bail emphyt\u00e9otique ;<\/p>\n<p>&#8211; les preneurs \u00e0 bail \u00e0 construction ou \u00e0 r\u00e9habilitation.<\/p>\n<p>\ud835\udde4\ud835\ude02\ud835\uddf2\ud835\uddf9\ud835\ude00 \ud835\ude00\ud835\uddfc\ud835\uddfb\ud835\ude01 \ud835\uddf9\ud835\uddf2\ud835\ude00 \ud835\ude01\ud835\uddf2\ud835\uddff\ud835\uddff\ud835\uddee\ud835\uddf6\ud835\uddfb\ud835\ude00 \ud835\uddf2\ud835\ude05\ud835\uddfc\ud835\uddfb\ud835\uddf2\u0301\ud835\uddff\ud835\uddf2\u0301\ud835\ude00 \ud835\uddf1\ud835\uddf2 \ud835\uddf9\ud835\uddee \ud835\uddf0\ud835\uddfc\ud835\uddfb\ud835\ude01\ud835\uddff\ud835\uddf6\ud835\uddef\ud835\ude02\ud835\ude01\ud835\uddf6\ud835\uddfc\ud835\uddfb \ud835\uddf3\ud835\uddfc\ud835\uddfb\ud835\uddf0\ud835\uddf6\ud835\uddf2\u0300\ud835\uddff\ud835\uddf2 \ud835\ude00\ud835\ude02\ud835\uddff \ud835\uddf9\ud835\uddf2\ud835\ude00 \ud835\uddfd\ud835\uddff\ud835\uddfc\ud835\uddfd\ud835\uddff\ud835\uddf6\ud835\uddf2\u0301\ud835\ude01\ud835\uddf2\u0301\ud835\ude00 \ud835\uddfb\ud835\uddfc\ud835\uddfb \ud835\uddef\ud835\uddee\u0302\ud835\ude01\ud835\uddf6\ud835\uddf2\ud835\ude00 ?<\/p>\n<p>Sont exon\u00e9r\u00e9s de la taxe fonci\u00e8re sur les propri\u00e9t\u00e9s non b\u00e2ties :<\/p>\n<p>&#8211; les terres du domaine foncier de l\u2019\u00c9tat et des collectivit\u00e9s territoriales n\u2019ayant pas fait l\u2019objet d\u2019attribution, d\u2019affectation ou de concession \u00e0 des personnes physiques ou morales ;<\/p>\n<p>&#8211; les terrains affect\u00e9s aux services publics ;<\/p>\n<p>&#8211; les terrains nus appartenant aux missions diplomatiques et consulaires et aux organismes internationaux pour leur usage officiel, sous r\u00e9serve de r\u00e9ciprocit\u00e9 ;<\/p>\n<p>&#8211; les terrains nus appartenant aux organismes confessionnels et aux associations culturelles ou de bienfaisances d\u00e9clar\u00e9es d\u2019utilit\u00e9 publique et affect\u00e9s \u00e0 un usage non lucratif ;<\/p>\n<p>&#8211; les terrains nus appartenant aux indigents munis d\u2019un certificat d\u2019indigence ;<\/p>\n<p>&#8211; les terrains nus appartenant aux infirmes et aux invalides munis d\u2019un titre justificatif d\u00e9livr\u00e9 par l\u2019autorit\u00e9 comp\u00e9tente et qui ne disposent pas d\u2019autres revenus que la pension allou\u00e9e en raison de leur incapacit\u00e9 ;<\/p>\n<p>&#8211; les terrains appartenant aux personnes morales soumises \u00e0 la taxe fonci\u00e8re des soci\u00e9t\u00e9s ;<\/p>\n<p>&#8211; les terrains nus destin\u00e9s aux activit\u00e9s d\u2019\u00e9ducation physique et sportive appartenant aux \u00e9tablissements publics ou priv\u00e9s d\u2019enseignement et de formation professionnelle ;<\/p>\n<p>&#8211; les terrains nus \u00e0 usage de culte ou utilis\u00e9s par des \u00e9tablissements d\u2019assistance m\u00e9dicale ou sociale reconnus d\u2019utilit\u00e9 publique ;<\/p>\n<p>&#8211; les terrains am\u00e9nag\u00e9s appartenant aux promoteurs immobiliers et fonciers, destin\u00e9s \u00e0 la vente ;<\/p>\n<p>&#8211; les terrains faisant l\u2019objet d\u2019attestation de possession fonci\u00e8re rurale au profit des premiers possesseurs et leurs ayants droit ;<\/p>\n<p>&#8211; les terrains destin\u00e9s exclusivement \u00e0 une exploitation agricole, foresti\u00e8re, pastorale et piscicole ;<\/p>\n<p>&#8211; les terrains destin\u00e9s exclusivement aux activit\u00e9s sportives.<\/p>\n<p>\ud835\uddd6\ud835\uddfc\ud835\uddfa\ud835\uddfa\ud835\uddf2\ud835\uddfb\ud835\ude01 \ud835\ude00\ud835\uddf2 \ud835\uddf0\ud835\uddee\ud835\uddf9\ud835\uddf0\ud835\ude02\ud835\uddf9\ud835\uddf2 \ud835\uddf9\ud835\uddee #\ud835\uddf0\ud835\uddfc\ud835\uddfb\ud835\ude01\ud835\uddff\ud835\uddf6\ud835\uddef\ud835\ude02\ud835\ude01\ud835\uddf6\ud835\uddfc\ud835\uddfb #\ud835\uddf3\ud835\uddfc\ud835\uddfb\ud835\uddf0\ud835\uddf6\ud835\uddf2\u0300\ud835\uddff\ud835\uddf2 ?<\/p>\n<p>La contribution est assise sur la valeur cadastrale des terrains ou constructions au 1er janvier de l&#8217;ann\u00e9e de l&#8217;imposition, telle que fix\u00e9e par les services de l\u2019administration fiscale.<\/p>\n<p>Un taux de 0.2% est applicable directement \u00e0 cette valeur.<\/p>\n<p>\ud835\udddc\ud835\uddf9\ud835\uddf9\ud835\ude02\ud835\ude00\ud835\ude01\ud835\uddff\ud835\uddee\ud835\ude01\ud835\uddf6\ud835\uddfc\ud835\uddfb : M. SINARE a achet\u00e9 un terrain \u00e0 Bouss\u00e9 pour un montant de 7 000 000F. Les services de la Direction g\u00e9n\u00e9rale des imp\u00f4ts (#DGI) ont estim\u00e9, la valeur cadastrale dudit terrain \u00e0 10 000 000 FCFA.<\/p>\n<p>Le montant qu\u2019il doit payer au titre de la contribution fonci\u00e8re sur les propri\u00e9t\u00e9s non b\u00e2ties s\u2019\u00e9l\u00e8ve \u00e0 :<\/p>\n<p>10 000 000F x 0.2% = 20 000 FCFA<\/p>\n<p>Au pr\u00e9alable, il doit remplir un formulaire \u00e0 retirer aupr\u00e8s de l\u2019administration fiscale pour la d\u00e9termination de la valeur cadastral\u2026<\/p>\n<p>\ud835\uddd7\ud835\uddf2\u0301\ud835\uddf0\ud835\uddf9\ud835\uddee\ud835\uddff\ud835\uddfc\ud835\uddfb\ud835\ude00 \ud835\uddf2\ud835\ude01 \ud835\uddfd\ud835\uddee\ud835\ude06\ud835\uddfc\ud835\uddfb\ud835\ude00 \ud835\uddf9\u2019\ud835\uddf6\ud835\uddfa\ud835\uddfd\ud835\uddfc\u0302\ud835\ude01 \ud835\ude00\ud835\ude02\ud835\uddff \ud835\uddf9\ud835\uddf2\ud835\ude00 \ud835\uddff\ud835\uddf2\ud835\ude03\ud835\uddf2\ud835\uddfb\ud835\ude02\ud835\ude00 \ud835\uddf3\ud835\uddfc\ud835\uddfb\ud835\uddf0\ud835\uddf6\ud835\uddf2\ud835\uddff\ud835\ude00 \ud835\uddfd\ud835\uddfc\ud835\ude02\ud835\uddff \ud835\uddf1\ud835\uddf2\u0301\ud835\ude03\ud835\uddf2\ud835\uddf9\ud835\uddfc\ud835\uddfd\ud835\uddfd\ud835\uddf2\ud835\uddff \ud835\uddfb\ud835\uddfc\ud835\ude01\ud835\uddff\ud835\uddf2 \ud835\udde1\ud835\uddee\ud835\ude01\ud835\uddf6\ud835\uddfc\ud835\uddfb.<\/p>\n<p>\ud835\uddd8\ud835\uddfb\ud835\ude00\ud835\uddf2\ud835\uddfa\ud835\uddef\ud835\uddf9\ud835\uddf2, \ud835\uddf0\ud835\ude02\ud835\uddf9\ud835\ude01\ud835\uddf6\ud835\ude03\ud835\uddfc\ud835\uddfb\ud835\ude00 \ud835\uddf9\ud835\uddf2 #\ud835\uddf0\ud835\uddf6\ud835\ude03\ud835\uddf6\ud835\ude00\ud835\uddfa\ud835\uddf2 #\ud835\uddf3\ud835\uddf6\ud835\ude00\ud835\uddf0\ud835\uddee\ud835\uddf9 !<\/p>\n<p><strong>\ud835\udddf\ud835\uddee<\/strong> <strong>DGI,<\/strong> <strong>\ud835\uddee\ud835\ude02<\/strong> <strong>\ud835\ude00\ud835\uddf2\ud835\uddff\ud835\ude03\ud835\uddf6\ud835\uddf0\ud835\uddf2<\/strong> <strong>\ud835\uddf1\ud835\ude02<\/strong> <strong>\ud835\uddf1\ud835\uddf2<\/strong><strong>\u0301<\/strong><strong>\ud835\ude03\ud835\uddf2\ud835\uddf9\ud835\uddfc\ud835\uddfd\ud835\uddfd\ud835\uddf2\ud835\uddfa\ud835\uddf2\ud835\uddfb\ud835\ude01<\/strong> <strong>\ud835\uddf2<\/strong><strong>\u0301<\/strong><strong>\ud835\uddf0\ud835\uddfc\ud835\uddfb\ud835\uddfc\ud835\uddfa\ud835\uddf6\ud835\uddfe\ud835\ude02\ud835\uddf2<\/strong> <strong>\ud835\uddf2\ud835\ude01<\/strong> <strong>\ud835\ude00\ud835\uddfc\ud835\uddf0\ud835\uddf6\ud835\uddee\ud835\uddf9<\/strong><strong>.<\/strong><\/p>\n<p>\ud835\udde6\ud835\uddd6\ud835\udde5\ud835\udde3\/\ud835\uddd7\ud835\uddda\ud835\udddc<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\ud835\udc10\ud835\udc2e\u2019\ud835\udc1e\ud835\udc2c\ud835\udc2d-\ud835\udc1c\ud835\udc1e \ud835\udc2a\ud835\udc2e\ud835\udc1e \ud835\udc1c\u2019\ud835\udc1e\ud835\udc2c\ud835\udc2d ? La contribution fonci\u00e8re sur les propri\u00e9t\u00e9s b\u00e2ties et non b\u00e2ties est assise sur l\u2019ensemble des biens immeubles du domaine priv\u00e9 de l\u2019\u00c9tat, des collectivit\u00e9s territoriales et du patrimoine des particuliers.\u00a0 Collect\u00e9 essentiellement au profit des budgets des collectivit\u00e9s territoriales, c\u2019est un imp\u00f4t annuel c\u2019est-\u00e0-dire qu\u2019il doit \u00eatre d\u00e9clar\u00e9 et pay\u00e9 chaque [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":255221,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[28],"tags":[],"_links":{"self":[{"href":"https:\/\/dgi.bf\/wp-json\/wp\/v2\/posts\/255274"}],"collection":[{"href":"https:\/\/dgi.bf\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/dgi.bf\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/dgi.bf\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/dgi.bf\/wp-json\/wp\/v2\/comments?post=255274"}],"version-history":[{"count":2,"href":"https:\/\/dgi.bf\/wp-json\/wp\/v2\/posts\/255274\/revisions"}],"predecessor-version":[{"id":256979,"href":"https:\/\/dgi.bf\/wp-json\/wp\/v2\/posts\/255274\/revisions\/256979"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/dgi.bf\/wp-json\/wp\/v2\/media\/255221"}],"wp:attachment":[{"href":"https:\/\/dgi.bf\/wp-json\/wp\/v2\/media?parent=255274"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/dgi.bf\/wp-json\/wp\/v2\/categories?post=255274"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/dgi.bf\/wp-json\/wp\/v2\/tags?post=255274"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}},{"id":255263,"date":"2022-04-25T10:38:19","date_gmt":"2022-04-25T10:38:19","guid":{"rendered":"https:\/\/dgi.bf\/?p=255263"},"modified":"2023-10-18T10:44:43","modified_gmt":"2023-10-18T10:44:43","slug":"%f0%9d%9f%ae%f0%9d%97%b2-%f0%9d%97%bb%f0%9d%98%82%f0%9d%97%ba%f0%9d%97%b2%f0%9d%97%bf%f0%9d%97%bc-%f0%9d%97%b1%f0%9d%97%b2-%f0%9d%97%b9%f0%9d%97%ae-%f0%9d%97%bf%f0%9d%98%82%f0%9d%97%af","status":"publish","type":"post","link":"https:\/\/dgi.bf\/%f0%9d%9f%ae%f0%9d%97%b2-%f0%9d%97%bb%f0%9d%98%82%f0%9d%97%ba%f0%9d%97%b2%f0%9d%97%bf%f0%9d%97%bc-%f0%9d%97%b1%f0%9d%97%b2-%f0%9d%97%b9%f0%9d%97%ae-%f0%9d%97%bf%f0%9d%98%82%f0%9d%97%af\/","title":{"rendered":"\ud835\udfee\ud835\uddf2 \ud835\uddfb\ud835\ude02\ud835\uddfa\ud835\uddf2\u0301\ud835\uddff\ud835\uddfc \ud835\uddf1\ud835\uddf2 \ud835\uddf9\ud835\uddee \ud835\uddff\ud835\ude02\ud835\uddef\ud835\uddff\ud835\uddf6\ud835\uddfe\ud835\ude02\ud835\uddf2 &#8220;\ud835\udddd\ud835\uddd8 \ud835\udde3\ud835\uddd4\ud835\uddec\ud835\uddd8 \ud835\udde0\ud835\uddd8\ud835\udde6 \ud835\udddc\ud835\udde0\ud835\udde3\ud835\udde2\u0302\ud835\udde7\ud835\udde6&#8221;"},"content":{"rendered":"<p>\ud835\udddf\u2019\ud835\udddc\ud835\udde0\ud835\udde3\ud835\udde2\ud835\udde7 \ud835\udde6\ud835\udde8\ud835\udde5 \ud835\udddf\ud835\uddd8\ud835\udde6 \ud835\udde5\ud835\uddd8\ud835\udde9\ud835\uddd8\ud835\udde1\ud835\udde8\ud835\udde6 \ud835\uddd9\ud835\udde2\ud835\udde1\ud835\uddd6\ud835\udddc\ud835\uddd8\ud835\udde5<\/p>\n<p>\ud835\udde4\ud835\ude02\u2019\ud835\uddf2\ud835\ude00\ud835\ude01-\ud835\uddf0\ud835\uddf2 \ud835\uddfe\ud835\ude02\ud835\uddf2 \ud835\uddf0\u2019\ud835\uddf2\ud835\ude00\ud835\ude01 ?<\/p>\n<p>L\u2019imp\u00f4t sur les revenus fonciers (IRF), per\u00e7u au profit du budget de l\u2019\u00c9tat, est applicable aux revenus de la location des immeubles b\u00e2tis ou non b\u00e2tis quel que soit leur usage, ainsi que les revenus accessoires, les gains r\u00e9sultant des sous-locations d\u2019immeubles b\u00e2tis ou non b\u00e2tis et des baux \u00e0 construction.<\/p>\n<p>\ud835\udde4\ud835\ude02\ud835\uddf6 \ud835\uddf1\ud835\uddfc\ud835\uddf6\ud835\ude01 \ud835\uddfd\ud835\uddee\ud835\ude06\ud835\uddf2\ud835\uddff \ud835\uddf9\u2019\ud835\udddc\ud835\udde5\ud835\uddd9 ?<\/p>\n<p>L\u2019imp\u00f4t est d\u00fb par les personnes b\u00e9n\u00e9ficiaires de revenus fonciers. Sont compris dans les revenus fonciers :<\/p>\n<p>1) les revenus des propri\u00e9t\u00e9s b\u00e2ties telles que les maisons et usines ;<\/p>\n<p>2) la location du droit d\u2019affichage, de la concession du droit d\u2019exploitation des carri\u00e8res, de redevances analogues ayant leur origine dans le droit de propri\u00e9t\u00e9 ou d\u2019usufruit ;<\/p>\n<p>3) les revenus des propri\u00e9t\u00e9s non b\u00e2ties de toute nature y compris ceux des terrains occup\u00e9s par des carri\u00e8res et mines.<\/p>\n<p>\ud835\udde4\ud835\ude02\ud835\uddf2\ud835\uddf9\ud835\uddf9\ud835\uddf2\ud835\ude00 \ud835\ude00\ud835\uddfc\ud835\uddfb\ud835\ude01 \ud835\uddf9\ud835\uddf2\ud835\ude00 \ud835\uddff\ud835\uddf2\ud835\ude03\ud835\uddf2\ud835\uddfb\ud835\ude02\ud835\ude00 \ud835\uddf3\ud835\uddfc\ud835\uddfb\ud835\uddf0\ud835\uddf6\ud835\uddf2\ud835\uddff\ud835\ude00 \ud835\uddf2\ud835\ude05\ud835\uddfc\ud835\uddfb\ud835\uddf2\u0301\ud835\uddff\ud835\uddf2\u0301\ud835\ude00 \ud835\uddf1\ud835\uddf2 \ud835\uddf9\u2019\ud835\udddc\ud835\udde5\ud835\uddd9 ?<\/p>\n<p>Ne sont pas soumis \u00e0 l\u2019imp\u00f4t sur les revenus fonciers:<\/p>\n<p>1) les loyers de toute nature d\u2019immeubles appartenant \u00e0 des personnes morales soumises \u00e0 l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s ;<\/p>\n<p>2) les loyers de toute nature d\u2019immeubles appartenant \u00e0 l\u2019\u00c9tat et aux collectivit\u00e9s territoriales ;<\/p>\n<p>3) les loyers des chambres d\u2019h\u00f4tel et d\u2019\u00e9tablissements assimil\u00e9s ;<\/p>\n<p>4) les loyers dont le cumul par bailleur n\u2019exc\u00e8de pas vingt mille (20 000) francs CFA par mois ;<\/p>\n<p>5) les personnes salari\u00e9es retrait\u00e9es des secteurs public et priv\u00e9 et les conjoints survivants de retrait\u00e9s dans la limite d\u2019un seul immeuble, sous r\u00e9serve que le bail ou le cumul des baux sur l\u2019immeuble lou\u00e9 n\u2019exc\u00e8de pas cinq cent mille (500 000) francs CFA et que ledit immeuble ait \u00e9t\u00e9 acquis ou construit pendant la p\u00e9riode d\u2019activit\u00e9. Le choix de l\u2019immeuble objet du bail ou des baux exon\u00e9r\u00e9s est d\u00e9finitif. Lorsque le bail ou le cumul des baux d\u00e9passe cinq cent mille (500 000) francs CFA, le suppl\u00e9ment de loyer est soumis \u00e0 l\u2019imp\u00f4t sur les revenus fonciers aux conditions de droit commun.<\/p>\n<p>6) les entreprises publiques ou priv\u00e9es ayant pour principal objet la promotion de l\u2019habitat social peuvent b\u00e9n\u00e9ficier de l\u2019exon\u00e9ration de l\u2019imp\u00f4t sur les revenus fonciers par d\u00e9cret pris en Conseil des Ministres sur proposition du Ministre charg\u00e9 des Finances apr\u00e8s avis du Ministre charg\u00e9 de l\u2019Habitat.<\/p>\n<p>\ud835\udde4\ud835\ude02\u2019\ud835\uddf2\ud835\ude00\ud835\ude01-\ud835\uddf0\ud835\uddf2 \ud835\uddfe\ud835\ude02\ud835\uddf6 \ud835\uddf1\ud835\uddfc\ud835\uddfb\ud835\uddfb\ud835\uddf2 \ud835\uddfb\ud835\uddee\ud835\uddf6\ud835\ude00\ud835\ude00\ud835\uddee\ud835\uddfb\ud835\uddf0\ud835\uddf2 \ud835\uddee\u0300 \ud835\uddf9\u2019\ud835\udddc\ud835\udde5\ud835\uddd9 ?<\/p>\n<p>L\u2019imp\u00f4t sur les revenus fonciers prend naissance \u00e0 partir de la mise de l\u2019immeuble par le bailleur \u00e0 la disposition du preneur.<\/p>\n<p>\ud835\uddd4 \ud835\uddfe\ud835\ude02\ud835\uddf2\ud835\uddf9 \ud835\uddfa\ud835\uddfc\ud835\uddfa\ud835\uddf2\ud835\uddfb\ud835\ude01 \ud835\uddf9\u2019\ud835\udddc\ud835\udde5\ud835\uddd9 \ud835\uddf2\ud835\ude00\ud835\ude01 \ud835\uddf1\ud835\ude02\u0302 ?<\/p>\n<p>En principe, l\u2019imp\u00f4t sur les revenus fonciers est exigible sur les loyers dus au titre du mois \u00e9coul\u00e9. Des am\u00e9nagements existent :<\/p>\n<p>1) lorsque l\u2019\u00e9ch\u00e9ance des loyers telle que stipul\u00e9e au contrat est sup\u00e9rieure \u00e0 un (1) mois sans exc\u00e9der trois (3) mois, l\u2019imp\u00f4t est exigible \u00e0 l\u2019expiration de l\u2019\u00e9ch\u00e9ance conventionnelle ;<\/p>\n<p>2) lorsque l\u2019\u00e9ch\u00e9ance est sup\u00e9rieure \u00e0 trois (3) mois, la p\u00e9riodicit\u00e9 du paiement de l\u2019imp\u00f4t est fractionn\u00e9e en autant de p\u00e9riodes de trois (3) mois que comporte l\u2019\u00e9ch\u00e9ance conventionnelle.<\/p>\n<p>En cas de paiement d\u2019avance, l\u2019imp\u00f4t est imm\u00e9diatement exigible<\/p>\n<p>\ud835\uddd4 \ud835\uddfe\ud835\ude02\ud835\uddf2\ud835\uddf9 \ud835\uddfa\ud835\uddfc\ud835\uddfa\ud835\uddf2\ud835\uddfb\ud835\ude01 \ud835\uddfd\ud835\uddee\ud835\ude06\ud835\uddf2\ud835\uddff \ud835\uddf9\u2019\ud835\udddc\ud835\udde5\ud835\uddd9 ?<\/p>\n<p>1) Toute personne b\u00e9n\u00e9ficiaire de revenus imposables \u00e0 l\u2019IRF est tenue d\u2019en effectuer la d\u00e9claration au plus tard le 10 du mois suivant la p\u00e9riode au titre de laquelle l\u2019imp\u00f4t est d\u00fb. L\u2019imp\u00f4t correspondant est acquitt\u00e9 dans le m\u00eame d\u00e9lai.<\/p>\n<p>2) Lorsque l\u2019imp\u00f4t d\u00fb mensuellement n\u2019exc\u00e8de pas 2 500 FCFA, la d\u00e9claration et le versement doivent \u00eatre effectu\u00e9s au plus tard les dix premiers jours des mois d\u2019Avril, de Juillet, d\u2019Octobre et de Janvier pour le trimestre \u00e9coul\u00e9.<\/p>\n<p>3) Toutefois l\u2019IRF d\u00fb par les bailleurs est retenu \u00e0 la source et revers\u00e9 par les locataires lorsque le loyer est d\u00fb par les personnes suivantes :<\/p>\n<p>o Les personnes physiques ou morales relevant du r\u00e9gime r\u00e9el d\u2019imposition ;<\/p>\n<p>o L\u2019\u00c9tat, les collectivit\u00e9s territoriales et les \u00e9tablissements publics ;<\/p>\n<p>o Les associations, les fondations, les organisations non gouvernementales, les projets et programmes ;<\/p>\n<p>o Les repr\u00e9sentations diplomatiques et consulaires ainsi que les organismes internationaux et assimil\u00e9s<\/p>\n<p>Ces locataires sont tenus de remettre \u00e0 leur bailleur un \u00e9tat des versements effectu\u00e9s au service des imp\u00f4ts.<\/p>\n<p>Tout bailleur d\u2019immeuble soumis \u00e0 la retenue \u00e0 la source sur les loyers est tenu de souscrire au plus tard le 15 f\u00e9vrier et le 15 ao\u00fbt de chaque ann\u00e9e aupr\u00e8s du service des imp\u00f4ts du lieu de situation de l\u2019immeuble lou\u00e9, sur un formulaire conforme au mod\u00e8le de l\u2019administration fiscale, une d\u00e9claration indiquant le montant des loyers per\u00e7us et l\u2019imp\u00f4t sur les revenus fonciers acquitt\u00e9 sur lesdits loyers.<\/p>\n<p>\ud835\uddd7\ud835\uddee\ud835\uddfb\ud835\ude00 \ud835\uddfe\ud835\ude02\ud835\uddf2\ud835\uddf9 \ud835\ude00\ud835\uddf2\ud835\uddff\ud835\ude03\ud835\uddf6\ud835\uddf0\ud835\uddf2 \ud835\uddf1\ud835\uddf2\ud835\ude00 \ud835\uddf6\ud835\uddfa\ud835\uddfd\ud835\uddfc\u0302\ud835\ude01\ud835\ude00 \ud835\uddfd\ud835\uddee\ud835\ude06\ud835\uddf2\ud835\uddff \ud835\uddf9\u2019\ud835\udddc\ud835\udde5\ud835\uddd9 ?<\/p>\n<p>Le b\u00e9n\u00e9ficiaire du revenu imposable est tenu d\u2019effectuer la d\u00e9claration et le paiement de l\u2019IRF aupr\u00e8s du service des imp\u00f4ts territorialement comp\u00e9tents.<\/p>\n<p>\ud835\udde4\ud835\ude02\ud835\uddf2\ud835\uddf9 \ud835\uddf2\ud835\ude00\ud835\ude01 \ud835\uddf9\ud835\uddf2 \ud835\uddfa\ud835\uddf2\u0301\ud835\uddf0\ud835\uddee\ud835\uddfb\ud835\uddf6\ud835\ude00\ud835\uddfa\ud835\uddf2 \ud835\uddf1\ud835\uddf2 \ud835\uddf1\ud835\uddf2\u0301\ud835\ude01\ud835\uddf2\ud835\uddff\ud835\uddfa\ud835\uddf6\ud835\uddfb\ud835\uddee\ud835\ude01\ud835\uddf6\ud835\uddfc\ud835\uddfb \ud835\uddf1\ud835\uddf2 \ud835\uddf9\u2019\ud835\udddc\ud835\udde5\ud835\uddd9 ?<\/p>\n<p>Le revenu net imposable est \u00e9gal au loyer brut, taxe sur la valeur ajout\u00e9e (TVA) non comprise, acquis par le bailleur au cours du mois ou de la p\u00e9riode consid\u00e9r\u00e9e et au titre de chaque location, sous d\u00e9duction d\u2019un abattement forfaitaire de 50 %.<\/p>\n<p>Le loyer brut comprend les produits de toute nature provenant de la location ou de la sous-location d\u2019immeubles, notamment les loyers, les d\u00e9penses incombant normalement au bailleur qui sont mises contractuellement \u00e0 la charge du locataire, la valeur mensuelle de l\u2019amortissement des investissements r\u00e9alis\u00e9s par le preneur calcul\u00e9 selon la dur\u00e9e du contrat qui est major\u00e9e des indemnit\u00e9s, avantages ou prestations de toute nature servis au bailleur en ex\u00e9cution d\u2019un bail \u00e0 construction, les suppl\u00e9ments de loyers et autres revenus exceptionnels, les sommes re\u00e7ues des locataires \u00e0 titre de d\u00e9p\u00f4t de garantie lorsqu\u2019elles sont utilis\u00e9es par le bailleur pour couvrir des loyers.<\/p>\n<p>\ud835\udde4\ud835\ude02\ud835\uddf2\ud835\uddf9 \ud835\uddf2\ud835\ude00\ud835\ude01 \ud835\uddf9\ud835\uddf2 \ud835\uddfa\ud835\uddfc\ud835\uddfb\ud835\ude01\ud835\uddee\ud835\uddfb\ud835\ude01 \ud835\uddf1\ud835\uddf2 \ud835\uddf9\u2019\ud835\udddc\ud835\udde5\ud835\uddd9 ?<\/p>\n<p>Le montant de l\u2019imp\u00f4t sur les revenus fonciers est obtenu par application des taux progressifs par tranches ci-apr\u00e8s au revenu net imposable :<\/p>\n<ul>\n<li>tranche de 0 \u00e0 100 000 francs CFA : 18 % du revenu net imposable<\/li>\n<li>au-dessus de 100 000 francs CFA : 25 % du revenu net imposable<\/li>\n<\/ul>\n<p>Exemple: M. TRAORE a per\u00e7u 800 000F comme loyers issus de la location de ses deux immeubles situ\u00e9s au grand march\u00e9 de Ouagadougou en avril 2022.<\/p>\n<p>L&#8217;IRF mensuel d\u00fb est de 93 000F. Ce montant doit \u00eatre d\u00e9clar\u00e9 et pay\u00e9 au plus tard le 10 mai 2022.<\/p>\n<p>Comme le locataire est un contribuable du R\u00e9el normal d&#8217;imposition de la Direction des moyennes entreprises du Centre I, le locataire doit faire la retenue IRF et la reverser au service des imp\u00f4ts dont il rel\u00e8ve. Il remet au bailleur un \u00e9tat de versement vis\u00e9 par le receveur.<\/p>\n<p>\ud835\uddd7\ud835\uddf2\u0301\ud835\uddf0\ud835\uddf9\ud835\uddee\ud835\uddff\ud835\uddfc\ud835\uddfb\ud835\ude00 \ud835\uddf2\ud835\ude01 \ud835\uddfd\ud835\uddee\ud835\ude06\ud835\uddfc\ud835\uddfb\ud835\ude00 \ud835\uddf9\u2019\ud835\uddf6\ud835\uddfa\ud835\uddfd\ud835\uddfc\u0302\ud835\ude01 \ud835\ude00\ud835\ude02\ud835\uddff \ud835\uddf9\ud835\uddf2\ud835\ude00 \ud835\uddff\ud835\uddf2\ud835\ude03\ud835\uddf2\ud835\uddfb\ud835\ude02\ud835\ude00 \ud835\uddf3\ud835\uddfc\ud835\uddfb\ud835\uddf0\ud835\uddf6\ud835\uddf2\ud835\uddff\ud835\ude00 \ud835\uddfd\ud835\uddfc\ud835\ude02\ud835\uddff \ud835\uddf1\ud835\uddf2\u0301\ud835\ude03\ud835\uddf2\ud835\uddf9\ud835\uddfc\ud835\uddfd\ud835\uddfd\ud835\uddf2\ud835\uddff \ud835\uddfb\ud835\uddfc\ud835\ude01\ud835\uddff\ud835\uddf2 \ud835\udde1\ud835\uddee\ud835\ude01\ud835\uddf6\ud835\uddfc\ud835\uddfb.<\/p>\n<p>\ud835\uddd8\ud835\uddfb\ud835\ude00\ud835\uddf2\ud835\uddfa\ud835\uddef\ud835\uddf9\ud835\uddf2, \ud835\uddf0\ud835\ude02\ud835\uddf9\ud835\ude01\ud835\uddf6\ud835\ude03\ud835\uddfc\ud835\uddfb\ud835\ude00 \ud835\uddf9\ud835\uddf2 #\ud835\uddf0\ud835\uddf6\ud835\ude03\ud835\uddf6\ud835\ude00\ud835\uddfa\ud835\uddf2 #\ud835\uddf3\ud835\uddf6\ud835\ude00\ud835\uddf0\ud835\uddee\ud835\uddf9 !<\/p>\n<p>\ud835\udddf\ud835\uddee <strong>DGI,<\/strong> \ud835\uddee\ud835\ude02 \ud835\ude00\ud835\uddf2\ud835\uddff\ud835\ude03\ud835\uddf6\ud835\uddf0\ud835\uddf2 \ud835\uddf1\ud835\ude02 \ud835\uddf1\ud835\uddf2\u0301\ud835\ude03\ud835\uddf2\ud835\uddf9\ud835\uddfc\ud835\uddfd\ud835\uddfd\ud835\uddf2\ud835\uddfa\ud835\uddf2\ud835\uddfb\ud835\ude01 \ud835\uddf2\u0301\ud835\uddf0\ud835\uddfc\ud835\uddfb\ud835\uddfc\ud835\uddfa\ud835\uddf6\ud835\uddfe\ud835\ude02\ud835\uddf2 \ud835\uddf2\ud835\ude01 \ud835\ude00\ud835\uddfc\ud835\uddf0\ud835\uddf6\ud835\uddee\ud835\uddf9.<\/p>\n<p>\ud835\udde6\ud835\uddd6\ud835\udde5\ud835\udde3\/\ud835\uddd7\ud835\uddda\ud835\udddc<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\ud835\udddf\u2019\ud835\udddc\ud835\udde0\ud835\udde3\ud835\udde2\ud835\udde7 \ud835\udde6\ud835\udde8\ud835\udde5 \ud835\udddf\ud835\uddd8\ud835\udde6 \ud835\udde5\ud835\uddd8\ud835\udde9\ud835\uddd8\ud835\udde1\ud835\udde8\ud835\udde6 \ud835\uddd9\ud835\udde2\ud835\udde1\ud835\uddd6\ud835\udddc\ud835\uddd8\ud835\udde5 \ud835\udde4\ud835\ude02\u2019\ud835\uddf2\ud835\ude00\ud835\ude01-\ud835\uddf0\ud835\uddf2 \ud835\uddfe\ud835\ude02\ud835\uddf2 \ud835\uddf0\u2019\ud835\uddf2\ud835\ude00\ud835\ude01 ? L\u2019imp\u00f4t sur les revenus fonciers (IRF), per\u00e7u au profit du budget de l\u2019\u00c9tat, est applicable aux revenus de la location des immeubles b\u00e2tis ou non b\u00e2tis quel que soit leur usage, ainsi que les revenus accessoires, les gains r\u00e9sultant des sous-locations d\u2019immeubles b\u00e2tis ou non b\u00e2tis [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":255221,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[28],"tags":[],"_links":{"self":[{"href":"https:\/\/dgi.bf\/wp-json\/wp\/v2\/posts\/255263"}],"collection":[{"href":"https:\/\/dgi.bf\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/dgi.bf\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/dgi.bf\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/dgi.bf\/wp-json\/wp\/v2\/comments?post=255263"}],"version-history":[{"count":1,"href":"https:\/\/dgi.bf\/wp-json\/wp\/v2\/posts\/255263\/revisions"}],"predecessor-version":[{"id":255268,"href":"https:\/\/dgi.bf\/wp-json\/wp\/v2\/posts\/255263\/revisions\/255268"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/dgi.bf\/wp-json\/wp\/v2\/media\/255221"}],"wp:attachment":[{"href":"https:\/\/dgi.bf\/wp-json\/wp\/v2\/media?parent=255263"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/dgi.bf\/wp-json\/wp\/v2\/categories?post=255263"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/dgi.bf\/wp-json\/wp\/v2\/tags?post=255263"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}},{"id":254960,"date":"2022-03-30T14:22:08","date_gmt":"2022-03-30T14:22:08","guid":{"rendered":"https:\/\/dgi.bf\/?p=254960"},"modified":"2023-11-13T15:06:52","modified_gmt":"2023-11-13T15:06:52","slug":"communique-portant-sur-la-generalisation-de-lutilisation-de-la-facture-normalisee","status":"publish","type":"post","link":"https:\/\/dgi.bf\/communique-portant-sur-la-generalisation-de-lutilisation-de-la-facture-normalisee\/","title":{"rendered":"Communiqu\u00e9 portant sur la g\u00e9n\u00e9ralisation de l&#8217;utilisation de la facture normalis\u00e9e"},"content":{"rendered":"<p><iframe loading=\"lazy\" src=\"https:\/\/dgi.bf\/wp-content\/uploads\/2023\/10\/COMMUNIQUE-PORTANT-SUR-LA-GENERATION-DE-LUTILISATION-DE-LA-FACTURE-NORMALISEE.pdf#toolbar=0\" width=\"800px\" height=\"600px\" frameborder=\"0\" ><\/iframe><\/p>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":2,"featured_media":254151,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[15],"tags":[],"_links":{"self":[{"href":"https:\/\/dgi.bf\/wp-json\/wp\/v2\/posts\/254960"}],"collection":[{"href":"https:\/\/dgi.bf\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/dgi.bf\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/dgi.bf\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/dgi.bf\/wp-json\/wp\/v2\/comments?post=254960"}],"version-history":[{"count":2,"href":"https:\/\/dgi.bf\/wp-json\/wp\/v2\/posts\/254960\/revisions"}],"predecessor-version":[{"id":257323,"href":"https:\/\/dgi.bf\/wp-json\/wp\/v2\/posts\/254960\/revisions\/257323"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/dgi.bf\/wp-json\/wp\/v2\/media\/254151"}],"wp:attachment":[{"href":"https:\/\/dgi.bf\/wp-json\/wp\/v2\/media?parent=254960"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/dgi.bf\/wp-json\/wp\/v2\/categories?post=254960"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/dgi.bf\/wp-json\/wp\/v2\/tags?post=254960"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}},{"id":255228,"date":"2022-03-25T10:03:03","date_gmt":"2022-03-25T10:03:03","guid":{"rendered":"https:\/\/dgi.bf\/?p=255228"},"modified":"2023-10-18T10:06:15","modified_gmt":"2023-10-18T10:06:15","slug":"1er-numero-de-la-rubrique-je-paye-mes-impots-taxe-sur-les-vehicules-a-moteur-2","status":"publish","type":"post","link":"https:\/\/dgi.bf\/1er-numero-de-la-rubrique-je-paye-mes-impots-taxe-sur-les-vehicules-a-moteur-2\/","title":{"rendered":"1er num\u00e9ro de la rubrique : &#8220;Je paye mes imp\u00f4ts&#8221; : TAXE SUR LES VEHICULES A MOTEUR"},"content":{"rendered":"<p><strong>Qu&#8217;est-ce que c&#8217;est ?<\/strong><\/p>\n<p>La Taxe sur les v\u00e9hicules \u00e0 moteur (TVM) a \u00e9t\u00e9 institu\u00e9e en d\u00e9cembre 2018. Elle est entr\u00e9e en vigueur pour compter du 1er janvier 2019. Elle est fix\u00e9e en fonction de la puissance administrative. C&#8217;est un imp\u00f4t local, c\u2019est \u00e0 dire qu&#8217;elle est recouvr\u00e9e au profit des collectivit\u00e9s territoriales (les r\u00e9gions et les communes).<\/p>\n<p><strong>Quels sont les v\u00e9hicules concern\u00e9s?<\/strong><\/p>\n<p>La TVM est assise sur les v\u00e9hicules \u00e0 moteur immatricul\u00e9s au Burkina Faso et sur les v\u00e9hicules de m\u00eame nature non soumis au r\u00e9gime de l&#8217;immatriculation en circulation effective sur le territoire national.<\/p>\n<p><strong>Quels sont les v\u00e9hicules exon\u00e9r\u00e9s?<\/strong><\/p>\n<ul>\n<li>les v\u00e9hicules immatricul\u00e9s au nom de l\u2019Etat, des collectivit\u00e9s territoriales et des \u00e9tablissements publics<\/li>\n<li>les v\u00e9hicules des missions diplomatiques, des organisations internationales et des organismes assimil\u00e9s ;<\/li>\n<li>les v\u00e9hicules des organisations non gouvernementales et associations ayant sign\u00e9 une convention d&#8217;\u00e9tablissement avec l&#8217;Etat ;<\/li>\n<li>les v\u00e9hicules des projets et programmes ;<\/li>\n<li>les v\u00e9hicules appartenant aux personnes b\u00e9n\u00e9ficiaires de pensions militaires d&#8217;invalidit\u00e9 et de victimes de guerre, dans la limite d&#8217;un v\u00e9hicule par personne ;<\/li>\n<li>les v\u00e9hicules sp\u00e9ciaux appartenant aux personnes handicap\u00e9es dans la limite d&#8217;un seul v\u00e9hicule ;<\/li>\n<li>les v\u00e9hicules appartenant aux personnes dont le degr\u00e9 d&#8217;invalidit\u00e9 justifi\u00e9e par un certificat m\u00e9dical est sup\u00e9rieur \u00e0 50% dans la limite d&#8217;un v\u00e9hicule par personne ;<\/li>\n<li>les tracteurs \u00e0 usage agricole ;<\/li>\n<li>les v\u00e9hicules \u00e0 deux roues ;<\/li>\n<li>les v\u00e9hicules \u00e0 trois roues.<\/li>\n<\/ul>\n<p><strong>O\u00f9 payer la TVM?<\/strong><\/p>\n<p>La TVM est acquitt\u00e9e aupr\u00e8s des services des imp\u00f4ts du lieu de r\u00e9sidence du propri\u00e9taire du v\u00e9hicule. Pour cela, il suffit de pr\u00e9senter la carte grise pour les v\u00e9hicules soumis \u00e0 l&#8217;immatriculation.\u00a0 Pour les v\u00e9hicules non soumis \u00e0 l\u2019immatriculation, il suffit de pr\u00e9senter toute pi\u00e8ce indiquant le cylindr\u00e9e, le num\u00e9ro du cadre ou du ch\u00e2ssis.<\/p>\n<p><strong>Dans quel d\u00e9lai la TVM doit \u00eatre pay\u00e9e ?<\/strong><\/p>\n<p>La TVM doit \u00eatre pay\u00e9e au plus tard le 31 mars de chaque ann\u00e9e. Toutefois, la loi a pr\u00e9vu des emm\u00e9nagements. Le paiement de la TVM doit intervenir dans les trente jours suivant la premi\u00e8re immatriculation ou l&#8217;acquisition pour les v\u00e9hicules non soumis \u00e0 l&#8217;immatriculation.<\/p>\n<p>La TVM est annuelle. Elle est due pour l&#8217;ann\u00e9e enti\u00e8re qu&#8217;elle que soit la date d&#8217;acquisition ou de mise en circulation du v\u00e9hicule.<\/p>\n<p>Exemple :<\/p>\n<ol start=\"2022\">\n<li>XY ach\u00e8te un v\u00e9hicule en fin octobre 2022 et obtient l&#8217;immatriculation du v\u00e9hicule le 05 novembre 2022.<\/li>\n<li>XY doit payer la TVM au plus tard le 05 d\u00e9cembre 2022 pour l&#8217;ann\u00e9e 2022 quand bien m\u00eame il reste quelques jours pour finir l&#8217;ann\u00e9e 2022.<\/li>\n<\/ol>\n<p><strong>Qu&#8217;en est-il des v\u00e9hicules pour qui la TVM a \u00e9t\u00e9 acquitt\u00e9e et qui font l&#8217;objet de transactions en cours d&#8217;ann\u00e9e ?<\/strong><\/p>\n<p>En cas de transaction en cous d&#8217;ann\u00e9e, le nouveau propri\u00e9taire n&#8217;est pas astreint au paiement de la TVM s&#8217;il peut justifier que l&#8217;ancien propri\u00e9taire avait r\u00e9gl\u00e9 la taxe pour l&#8217;ann\u00e9e en cours.<\/p>\n<p>Quel est le montant de la TVM?<\/p>\n<ul>\n<li>jusqu&#8217;\u00e0 08 chevaux : 7 000F<\/li>\n<li>de 9 \u00e0 15 chevaux: 10 000F<\/li>\n<li>de 16 \u00e0 20 chevaux : 20 000F<\/li>\n<li>de 21 \u00e0 30 chevaux : 30 000F<\/li>\n<li>de 31 \u00e0 40 chevaux : 40000F<\/li>\n<li>plus de 40 chevaux : 50 000F<\/li>\n<\/ul>\n<p><strong>Qu&#8217;en est-il du t\u00e9l\u00e9paiement de la TVM?<\/strong><\/p>\n<p>La Direction g\u00e9n\u00e9rale des imp\u00f4ts dans le cadre de la digitalisation des proc\u00e9dures a pr\u00e9vu la possibilit\u00e9 de paiement de la TVM par mobile money.<\/p>\n<p>Pour Moov Money: composez la syntaxe *555*4*4# et suivez les instructions<\/p>\n<p>Pour Orange Money: composez la syntaxe *144*7*3#<\/p>\n<p>Pour v\u00e9rifier le statut de paiement, composez la syntaxe *555*4*4*3# pour Moov Moneyet *144*7*3*2# pour Orange Money.<\/p>\n<p><strong>Payons la Taxe sur les v\u00e9hicules \u00e0 moteur pour d\u00e9velopper nos communes et r\u00e9gions.<\/strong><\/p>\n<p><strong>Ensemble, cultivons le civisme fiscal<\/strong><\/p>\n<p><strong>La DGI, au service du d\u00e9veloppement \u00e9conomique et social.<\/strong><\/p>\n<p><strong>SCRP\/DGI<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Qu&#8217;est-ce que c&#8217;est ? La Taxe sur les v\u00e9hicules \u00e0 moteur (TVM) a \u00e9t\u00e9 institu\u00e9e en d\u00e9cembre 2018. Elle est entr\u00e9e en vigueur pour compter du 1er janvier 2019. Elle est fix\u00e9e en fonction de la puissance administrative. C&#8217;est un imp\u00f4t local, c\u2019est \u00e0 dire qu&#8217;elle est recouvr\u00e9e au profit des collectivit\u00e9s territoriales (les r\u00e9gions [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":255221,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[28],"tags":[],"_links":{"self":[{"href":"https:\/\/dgi.bf\/wp-json\/wp\/v2\/posts\/255228"}],"collection":[{"href":"https:\/\/dgi.bf\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/dgi.bf\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/dgi.bf\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/dgi.bf\/wp-json\/wp\/v2\/comments?post=255228"}],"version-history":[{"count":1,"href":"https:\/\/dgi.bf\/wp-json\/wp\/v2\/posts\/255228\/revisions"}],"predecessor-version":[{"id":255234,"href":"https:\/\/dgi.bf\/wp-json\/wp\/v2\/posts\/255228\/revisions\/255234"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/dgi.bf\/wp-json\/wp\/v2\/media\/255221"}],"wp:attachment":[{"href":"https:\/\/dgi.bf\/wp-json\/wp\/v2\/media?parent=255228"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/dgi.bf\/wp-json\/wp\/v2\/categories?post=255228"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/dgi.bf\/wp-json\/wp\/v2\/tags?post=255228"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}},{"id":254967,"date":"2022-03-11T14:28:59","date_gmt":"2022-03-11T14:28:59","guid":{"rendered":"https:\/\/dgi.bf\/?p=254967"},"modified":"2023-11-13T15:07:47","modified_gmt":"2023-11-13T15:07:47","slug":"communique-portant-sur-lobligation-de-delivrance-de-factures-normalisees","status":"publish","type":"post","link":"https:\/\/dgi.bf\/communique-portant-sur-lobligation-de-delivrance-de-factures-normalisees\/","title":{"rendered":"Communiqu\u00e9 portant sur l&#8217;obligation de d\u00e9livrance de factures normalis\u00e9es"},"content":{"rendered":"<p><iframe loading=\"lazy\" src=\"https:\/\/dgi.bf\/wp-content\/uploads\/2023\/10\/COMMUNIQUE-PORTANT-SUR-LOBLIGATION-DE-DELIVRANCE-DE-FACTURES-NORMALISEES.pdf#toolbar=0\" width=\"800px\" height=\"600px\" frameborder=\"0\" 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