{"id":339781,"date":"2024-12-03T11:39:00","date_gmt":"2024-12-03T10:39:00","guid":{"rendered":"https:\/\/realites.com.tn\/fr\/?p=339781"},"modified":"2024-12-03T12:31:50","modified_gmt":"2024-12-03T11:31:50","slug":"adopte-par-larp-le-plf-offrira-unechelonnement-de-la-dette-fiscalee-amnistie-fiscale-aux-retardataires","status":"publish","type":"post","link":"https:\/\/realites.com.tn\/fr\/adopte-par-larp-le-plf-offrira-unechelonnement-de-la-dette-fiscalee-amnistie-fiscale-aux-retardataires\/","title":{"rendered":"Le PLF-2025: amnistie aux retardataires et \u00e9chelonnement de la dette fiscale"},"content":{"rendered":"

Le projet de loi de Finances 2025, adopt\u00e9 dans la soir\u00e9e du lundi 2 d\u00e9cembre 2024, comprend bien de nouvelles mesures qui concernent le syst\u00e8me fiscal du pays. Adopt\u00e9 par l’ARP et le CNRD avec 87 voix favorables, le PLF-2025 pr\u00e9voit une amnistie fiscale de taille. Celle-ci implique l’abandon des p\u00e9nalit\u00e9s aussi bien celles du contr\u00f4le que celles du retard ainsi que les frais de poursuite li\u00e9s aux dettes fiscales. Cependant, cette amnistie est conditionnelle: il va falloir tout de m\u00eame payer le principal de ces dettes.<\/em><\/p>\n

Cette mesure permettra ainsi aux retardataires n’ayant pas effectu\u00e9 de d\u00e9clarations fiscales, de r\u00e9gulariser leurs dettes \u00e0 travers des d\u00e9clarations rectificatives sans pour autant risquer des sanctions. Et ce, soit en payant l’int\u00e9gralit\u00e9 du d\u00fb, soit en optant pour un \u00e9ch\u00e9ancier de paiement dont le premier versement doit \u00eatre effectu\u00e9 au plus tard le 30 juin 2025.
\nCette mesure concerne ceux dont les dettes fiscales sont inscrites dans les comptes des receveurs des finances avant le 1er janvier 2025, ceux dont les dettes r\u00e9sultent des contr\u00f4les fiscaux notifi\u00e9s et ceux ayant fait l’objet d’une conciliation avant le juin 2025, ainsi que ceux dont les dettes fiscales a fait l’objet de d\u00e9cisions judiciaires pour des litiges sur l’assiette de l’imp\u00f4t, enregistr\u00e9es avant le 20 juin 2025
\nIl est aussi \u00e0 noter que l’amnistie s’applique aussi bien aux particuliers et personnes physiques qu’aux entreprises qu’elles soient industrielles, commerciales ou professionnelles, ainsi qu’aux \u00e9tablissements h\u00f4teliers. Pour ce qui est des infractions fiscales administratives enregistr\u00e9es avant le 20 juin 2025, une r\u00e9duction de 50% est \u00e9galement pr\u00e9vue sur le montant restant des amendes.
\nCependant, afin de b\u00e9n\u00e9ficier de ces mesures, les concern\u00e9s sont invit\u00e9s \u00e0 \u00e9tablir un \u00e9ch\u00e9ancier de paiement sur une p\u00e9riode maximale de cinq ans. Le minist\u00e8re des Finances fixera les modalit\u00e9s pr\u00e9cises de ces \u00e9ch\u00e9anciers selon la cat\u00e9gorie du d\u00e9biteur et le montant d\u00fb.
\nCette r\u00e9forme s’inscrit dans le cadre d’une strat\u00e9gie fiscale nationale qui tend \u00e0 l’assainissement des finances publiques, \u00e0 l’am\u00e9lioration de la conformit\u00e9 fiscale, \u00e0 la r\u00e9duction du contentieux et \u00e0 la promotion des investissements via la r\u00e9gularisation des situations fiscales.<\/p>\n","protected":false},"excerpt":{"rendered":"

Le projet de loi de Finances 2025, adopt\u00e9 dans la soir\u00e9e du lundi 2 d\u00e9cembre 2024, comprend bien de nouvelles mesures qui concernent le syst\u00e8me fiscal du pays. Adopt\u00e9 par…<\/p>\n","protected":false},"author":137,"featured_media":339810,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[3,4,6],"tags":[6989,1278,4509,6710],"class_list":["post-339781","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-a-la-une","category-actualites","category-economie","tag-amniste-fiscale","tag-dettes","tag-impots","tag-plf-2025"],"yoast_head":"\nLe PLF-2025: amnistie aux retardataires et \u00e9chelonnement de la dette fiscale - R\u00e9alit\u00e9s Magazine<\/title>\n<meta name=\"description\" content=\"Le projet de loi de Finances 2025, adopt\u00e9 dans la soir\u00e9e du lundi 2 d\u00e9cembre 2024, comprend bien de nouvelles mesures qui concernent le syst\u00e8me fiscal du\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/realites.com.tn\/fr\/adopte-par-larp-le-plf-offrira-unechelonnement-de-la-dette-fiscalee-amnistie-fiscale-aux-retardataires\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Le PLF-2025: amnistie aux retardataires et \u00e9chelonnement de la dette fiscale - R\u00e9alit\u00e9s Magazine\" \/>\n<meta property=\"og:description\" content=\"Le projet de loi de Finances 2025, adopt\u00e9 dans la soir\u00e9e du lundi 2 d\u00e9cembre 2024, comprend bien de nouvelles mesures qui concernent le syst\u00e8me fiscal du\" \/>\n<meta property=\"og:url\" content=\"https:\/\/realites.com.tn\/fr\/adopte-par-larp-le-plf-offrira-unechelonnement-de-la-dette-fiscalee-amnistie-fiscale-aux-retardataires\/\" \/>\n<meta property=\"og:site_name\" content=\"R\u00e9alit\u00e9s Magazine\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/realites.tn\/\" \/>\n<meta property=\"article:published_time\" content=\"2024-12-03T10:39:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2024-12-03T11:31:50+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/realites.com.tn\/fr\/wp-content\/uploads\/2024\/12\/tunisie-amnistie-fiscale-2025.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"840\" \/>\n\t<meta property=\"og:image:height\" content=\"488\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"A. 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