{"id":13629,"date":"2021-10-25T10:00:00","date_gmt":"2021-10-25T08:00:00","guid":{"rendered":"http:\/\/www.bizouard.com\/blog\/2021\/10\/25\/pensez-aux-reclamations-fiscales-avant-le-31-decembre-2021\/"},"modified":"2021-12-17T12:00:15","modified_gmt":"2021-12-17T11:00:15","slug":"pensez-aux-reclamations-fiscales-avant-le-31-decembre-2021","status":"publish","type":"post","link":"https:\/\/www.bizouard.com\/blog\/2021\/10\/25\/pensez-aux-reclamations-fiscales-avant-le-31-decembre-2021\/","title":{"rendered":"Pensez aux r\u00e9clamations fiscales avant le 31\u00a0d\u00e9cembre\u00a02021"},"content":{"rendered":"<p>En cas d\u2019erreur commise dans l\u2019assiette ou le calcul de l\u2019imposition de votre entreprise, ou dans l\u2019hypoth\u00e8se o\u00f9 vous auriez omis de demander dans votre d\u00e9claration un avantage fiscal, comme une r\u00e9duction d\u2019imp\u00f4t, vous pouvez obtenir le d\u00e9gr\u00e8vement de la quote-part d\u2019imp\u00f4t correspondante en d\u00e9posant une r\u00e9clamation aupr\u00e8s de l\u2019administration fiscale.<\/p>\n<p>Pass\u00e9 le 31\u00a0d\u00e9cembre, cette action sera toutefois prescrite pour certains imp\u00f4ts. Ainsi, vous avez jusqu\u2019\u00e0 la fin de l\u2019ann\u00e9e\u00a02021 pour contester les imp\u00f4ts de\u00a02019 (TVA, imp\u00f4ts sur les b\u00e9n\u00e9fices\u2026) et\/ou les imp\u00f4ts locaux de\u00a02020 (cf. tableau ci-dessous). Vous devez donc v\u00e9rifier que vous n\u2019avez pas de r\u00e9clamation \u00e0 formuler avant cette date.<\/p>\n<table border=\"1\" class=\"table\">\n<caption><span class=\"caption\">Prescriptions fiscales apr\u00e8s le 31\u00a0d\u00e9cembre\u00a02021<\/span><\/caption>\n<thead>\n<tr>\n<th rowspan=\"1\" colspan=\"1\" class=\"titre valign-middle textalign-center\">Imp\u00f4t<\/th>\n<th rowspan=\"1\" colspan=\"1\" class=\"titre valign-middle textalign-center\">P\u00e9riode prescrite<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td rowspan=\"1\" colspan=\"1\" class=\"texte2 valign-middle textalign-left\">Imp\u00f4t sur les b\u00e9n\u00e9fices, TVA<\/td>\n<td rowspan=\"1\" colspan=\"1\" class=\"texte2 valign-middle textalign-left\">2019<\/td>\n<\/tr>\n<tr>\n<td rowspan=\"1\" colspan=\"1\" class=\"texte1 valign-middle textalign-left\">CFE, CVAE, taxe fonci\u00e8re<\/td>\n<td rowspan=\"1\" colspan=\"1\" class=\"texte1 valign-middle textalign-left\">2020<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p class=\"annotation\">\n               <span class=\"titreannotation\">Pr\u00e9cision :<\/span> l\u2019entreprise qui fait l\u2019objet d\u2019une proc\u00e9dure de redressement fiscal dispose d\u2019un d\u00e9lai sp\u00e9cial de r\u00e9clamation expirant le 31\u00a0d\u00e9cembre de la 3<sup>e<\/sup>\u00a0ann\u00e9e qui suit celle de la notification de la proposition de rectification. Vous pouvez donc encore contester la notification d\u2019une proposition de rectification re\u00e7ue en\u00a02018.<\/p>\n<p>M\u00eame si aucune obligation l\u00e9gale ne l\u2019impose, il est recommand\u00e9 d\u2019envoyer votre r\u00e9clamation par lettre recommand\u00e9e avec accus\u00e9e de r\u00e9ception afin que vous puissiez prouver la date de son envoi et donc le respect du d\u00e9lai imparti.<\/p>\n<p class=\"annotation\">\n               <span class=\"titreannotation\">Ne pas oublier\u00a0:<\/span> une r\u00e9clamation fiscale doit contenir un certain nombre d\u2019informations (identification de l\u2019entreprise, imposition contest\u00e9e, motif de la demande&#8230;).<\/p>\n<p>Les Echos Publishing 2021<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Compte tenu des d\u00e9lais de prescription, les entreprises qui souhaitent contester certaines impositions doivent adresser une r\u00e9clamation \u00e0 l\u2019administration fiscale au plus tard le 31\u00a0d\u00e9cembre\u00a02021.<\/p>\n","protected":false},"author":5,"featured_media":13630,"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":[38],"tags":[],"class_list":["post-13629","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal","typo-actualite"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts\/13629","targetHints":{"allow":["GET"]}}],"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=13629"}],"version-history":[{"count":0,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts\/13629\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/media\/13630"}],"wp:attachment":[{"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/media?parent=13629"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/categories?post=13629"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/tags?post=13629"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}