{"id":10039,"date":"2020-03-27T17:00:00","date_gmt":"2020-03-27T16:00:00","guid":{"rendered":"https:\/\/www.bizouard.com\/blog\/2020\/03\/27\/amenagement-des-delais-en-matiere-fiscale-pendant-lurgence-sanitaire\/"},"modified":"2020-04-28T12:00:12","modified_gmt":"2020-04-28T10:00:12","slug":"amenagement-des-delais-en-matiere-fiscale-pendant-lurgence-sanitaire","status":"publish","type":"post","link":"https:\/\/www.bizouard.com\/blog\/2020\/03\/27\/amenagement-des-delais-en-matiere-fiscale-pendant-lurgence-sanitaire\/","title":{"rendered":"Am\u00e9nagement des d\u00e9lais en mati\u00e8re fiscale pendant l\u2019urgence sanitaire"},"content":{"rendered":"

Pendant la p\u00e9riode comprise entre le 12\u00a0mars\u00a02020 et l\u2019expiration d\u2019un d\u00e9lai d\u2019un\u00a0mois \u00e0 compter de la date de cessation de l\u2019\u00e9tat d\u2019urgence sanitaire d\u00e9clar\u00e9 par les pouvoirs publics, plusieurs d\u00e9lais applicables en mati\u00e8re fiscale sont suspendus.<\/p>\n

Suspension des d\u00e9lais pour les contr\u00f4les fiscaux<\/h3>\n

Les d\u00e9lais accord\u00e9s \u00e0 l\u2019administration fiscale pour rectifier les omissions, les insuffisances, les inexactitudes ou les erreurs d\u2019imposition, aussi appel\u00e9s \u00ab\u00a0d\u00e9lais de reprise\u00a0\u00bb, qui expirent normalement au 31\u00a0d\u00e9cembre\u00a02020 sont suspendus pour la dur\u00e9e de la p\u00e9riode pr\u00e9cit\u00e9e et prolong\u00e9s de la dur\u00e9e correspondante.<\/p>\n

Il en va de m\u00eame, tant \u00e0 l\u2019\u00e9gard de l\u2019administration que du contribuable, des d\u00e9lais pr\u00e9vus dans le cadre des contr\u00f4les fiscaux et des instructions sur place des demandes de remboursement de cr\u00e9dits de TVA.<\/p>\n

\n Pr\u00e9cision :<\/span> les d\u00e9lais applicables en mati\u00e8re de rescrit fiscal sont \u00e9galement suspendus.<\/p>\n

Pas de report pour les d\u00e9clarations fiscales<\/h3>\n

En revanche, aucun report n\u2019est, pour le moment, pr\u00e9vu pour les d\u00e9clarations servant \u00e0 l\u2019imposition et \u00e0 l\u2019assiette, \u00e0 la liquidation et au recouvrement des imp\u00f4ts, droits et taxes. Ainsi, notamment, les dates limites de transmission des d\u00e9clarations fiscales des entreprises resteraient, pour l\u2019heure, inchang\u00e9es. Il n\u2019est toutefois pas exclu, dans le contexte actuel, que la DGFiP fasse preuve de tol\u00e9rance.<\/p>\n

\n \u00c0 noter :<\/span> la plupart des d\u00e9clarations fiscales annuelles des entreprises doivent \u00eatre d\u00e9pos\u00e9es au plus tard le 5\u00a0mai\u00a02020. Mais certaines d\u2019entre elles ouvrent droit \u00e0 un d\u00e9lai suppl\u00e9mentaire de 15\u00a0jours. Ainsi, peuvent \u00eatre transmises jusqu\u2019au 20\u00a0mai\u00a02020 la d\u00e9claration de r\u00e9sultats des entreprises \u00e0 l\u2019imp\u00f4t sur le revenu (BIC, BNC, BA) relevant d\u2019un r\u00e9gime r\u00e9el, la d\u00e9claration de r\u00e9sultats n\u00b0\u00a02065 des entreprises \u00e0 l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s ayant clos leur exercice le 31\u00a0d\u00e9cembre\u00a02019 et la d\u00e9claration n\u00b0\u00a01330-CVAE. Les autres d\u00e9clarations (n\u00b0\u00a01329-DEF pour la CVAE\u00a02019, n\u00b0\u00a03517 CA\u00a012 pour la TVA…) sont \u00e0 souscrire pour le 5\u00a0mai\u00a02020.<\/p>\n


\n Ordonnance n\u00b0\u00a02020-306 du 25\u00a0mars\u00a02020, JO du\u00a026
\n <\/a><\/cite><\/p>\n

Les Echos Publishing 2020<\/p>\n","protected":false},"excerpt":{"rendered":"

Certains d\u00e9lais applicables en mati\u00e8re fiscale pendant la p\u00e9riode d\u2019urgence sanitaire li\u00e9e au Covid-19 font l\u2019objet d\u2019une prolongation.<\/p>\n","protected":false},"author":5,"featured_media":10040,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_seopress_robots_primary_cat":"","_seopress_titles_title":"","_seopress_titles_desc":"","_seopress_robots_index":"","_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[51,38],"tags":[65],"class_list":["post-10039","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-autres","category-fiscal","tag-covid","typo-actualite"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts\/10039"}],"collection":[{"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/comments?post=10039"}],"version-history":[{"count":1,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts\/10039\/revisions"}],"predecessor-version":[{"id":10067,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts\/10039\/revisions\/10067"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/media\/10040"}],"wp:attachment":[{"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/media?parent=10039"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/categories?post=10039"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/tags?post=10039"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}