{"id":4098,"date":"2024-09-03T13:29:14","date_gmt":"2024-09-03T13:29:14","guid":{"rendered":"https:\/\/heshimardc.net\/v1\/?p=4098"},"modified":"2024-09-05T09:43:55","modified_gmt":"2024-09-05T09:43:55","slug":"fiscalite-patente-impot-forfaitaire-et-taxe-ce-quil-faut-savoir","status":"publish","type":"post","link":"https:\/\/heshimardc.net\/v1\/2024\/09\/03\/fiscalite-patente-impot-forfaitaire-et-taxe-ce-quil-faut-savoir\/","title":{"rendered":"Fiscalit\u00e9: Patente, imp\u00f4t forfaitaire et taxe, ce qu\u2019il faut savoir…\u00a0\u00a0"},"content":{"rendered":"\n

Dans le domaine du petit commerce, une distinction entre les diff\u00e9rentes obligations fiscales n\u2019est pas toujours clairement \u00e9tablie par tout le monde. D\u00e8s lors, savoir qui paye quoi, quand et aupr\u00e8s de qui permet d\u2019orienter la population. <\/strong><\/p>\n\n\n\n

Face aux paiements r\u00e9clam\u00e9s aux entreprises de petite taille par l\u2019Etat et les collectivit\u00e9s publiques, Il existe une confusion chez l\u2019assujetti quant aux types d\u2019obligations fiscales et aux modalit\u00e9s de leur acquittement. L\u2019impression ressentie est d\u2019\u00eatre confront\u00e9 \u00e0 payer doublement un m\u00eame droit. Au point, o\u00f9 nombre de petits vendeurs et artisans pr\u00e9f\u00e8rent \u00e9voluer dans l\u2019informel pour \u00e9chapper \u00e0 tous ces droits.<\/p>\n\n\n\n

En effet, les assujettis relevant de la cat\u00e9gorie des entreprises de petite taille sont ceux dont le chiffre d\u2019affaires est inf\u00e9rieur \u00e0 80 millions de francs congolais. <\/p>\n\n\n\n

En ce qui concerne la taxe, celle-ci se d\u00e9finit comme \u00ab un pr\u00e9l\u00e8vement \u00e0 caract\u00e8re fiscal, destin\u00e9 \u00e0 alimenter la tr\u00e9sorerie de l\u2019Etat, d\u2019une collectivit\u00e9 locale ou d\u2019un \u00e9tablissement public administratif en contrepartie d\u2019un service rendu aux administr\u00e9s \u00bb.  Dans cette classe de pr\u00e9l\u00e8vement, l\u2019on retrouve la redevance, qui est le montant d\u00fb en contrepartie de l\u2019utilisation d\u2019un service public, une somme qui doit \u00eatre pay\u00e9e \u00e0 \u00e9ch\u00e9ances d\u00e9termin\u00e9es. <\/p>\n\n\n\n

La patente<\/strong><\/p>\n\n\n\n

A ce sujet, la patente n\u2019est pas un imp\u00f4t mais plut\u00f4t une taxe renouvelable exig\u00e9e en vue d\u2019obtenir l\u2019autorisation d\u2019exercer une activit\u00e9 \u00e9conomique \u00e0 petite \u00e9chelle. <\/p>\n\n\n\n

L\u2019ordonnance-loi n\u00b0002 du 21 septembre 2012 modifiant et compl\u00e9tant certaines dispositions de l\u2019ordonnance-loi n\u00b090-046 du 08 ao\u00fbt 1990 portant r\u00e8glementation du petit commerce dispose qu\u2019au sens de cette derni\u00e8re loi, la \u00ab patente \u00bb est une autorisation administrative annuelle donnant lieu \u00e0 l\u2019exercice du petit commerce. Sous r\u00e9serve des prescriptions reprises ci-dessous, pr\u00e9cise-t-on, l\u2019exercice du petit commerce n\u2019est pas soumis \u00e0 l\u2019obligation de tenir l\u2019ensemble des livres du commerce pr\u00e9vus par le d\u00e9cret du 31 juillet 1992 relatif aux livres de commerce. <\/p>\n\n\n\n

Dans la doctrine, la patente est comprise comme \u00e9tant le montant recouvr\u00e9 annuellement et frappant toute personne exer\u00e7ant une profession, un commerce ou une industrie c\u2019est-\u00e0-dire toute activit\u00e9 qui n\u2019est pas exempt\u00e9e par la loi. Le montant de la patente varie selon les cat\u00e9gories de contribuables. Pour des micros-entreprises, le montant de la patente est de 20.000 francs congolais. <\/p>\n\n\n\n

L\u2019imp\u00f4t <\/strong><\/p>\n\n\n\n

Quant \u00e0 l\u2019imp\u00f4t, il constitue un des pr\u00e9l\u00e8vements obligatoires effectu\u00e9 par voie d\u2019autorit\u00e9 par la puissance publique (Etat et les collectivit\u00e9s territoriales) sur les ressources des personnes vivant sur un territoire ou y poss\u00e9dant des int\u00e9r\u00eats. Ce pr\u00e9l\u00e8vement est, en effet, destin\u00e9 \u00e0 financer les charges publiques.<\/p>\n\n\n\n

L\u2019imp\u00f4t forfaitaire est un imp\u00f4t acquitt\u00e9 par des Micro-entreprises au titre de l\u2019Imp\u00f4t sur les B\u00e9n\u00e9fices et Profits (IBP), dont le montant est fix\u00e9 \u00e0 30.000 francs congolais. Cet imp\u00f4t forfaitaire est pay\u00e9 au moyen d\u2019une d\u00e9claration autoliquidative conforme au mod\u00e8le d\u00e9fini par la Direction G\u00e9n\u00e9rale des Imp\u00f4ts, au plus tard le 30 avril de l\u2019ann\u00e9e qui suit celle de la r\u00e9alisation des revenus. <\/p>\n\n\n\n

Cr\u00e9\u00e9e par le D\u00e9cret n\u00b0017\/2003 du 02 mars 2003 tel que modifi\u00e9 et compl\u00e9t\u00e9 par le D\u00e9cret n\u00b0011\/043 du 22\/11\/2011, la DGI per\u00e7oit des imp\u00f4ts conform\u00e9ment \u00e0 la l\u00e9gislation fiscale en vigueur. Service public plac\u00e9 sous l\u2019autorit\u00e9 directe du Ministre des Finances, elle a pour mission la perception de ces pr\u00e9l\u00e8vements, lesquels sont des prestations p\u00e9cuniaires exig\u00e9es des contribuables sans contrepartie au profit du Tr\u00e9sor public congolais. <\/p>\n\n\n\n

Base juridique de l\u2019imp\u00f4t forfaitaire et de la Patente <\/strong> <\/p>\n\n\n\n

L\u2019imp\u00f4t forfaitaire a comme fondement l\u2019Ordonnance-loi n\u00b013\/006 du 23 f\u00e9vrier 2013 portant r\u00e9gime fiscal applicable aux entreprises de petite taille telle que modifi\u00e9e et compl\u00e9t\u00e9e \u00e0 ce jour tandis que la patente a \u00e9t\u00e9 institu\u00e9e par l\u2019Ordonnance-loi n\u00b090\/046 du 8 Ao\u00fbt 1990 portant r\u00e9glementation du petit commerce telle que modifi\u00e9e et compl\u00e9t\u00e9e par l\u2019Ordonnance-loi n\u00b013\/009 du 23 f\u00e9vrier 2013. <\/p>\n\n\n\n

L\u2019imp\u00f4t forfaitaire est g\u00e9r\u00e9 par la Direction G\u00e9n\u00e9rale des Imp\u00f4ts tandis que la gestion de la patente rel\u00e8ve des R\u00e9gies financi\u00e8res provinciales, \u00e0 l\u2019instar de la Direction G\u00e9n\u00e9rale des Recettes de Kinshasa (DGRK)  pour la ville de Kinshasa et la Direction G\u00e9n\u00e9rale des Recettes du Kongo Central (DGRKC). <\/p>\n\n\n\n

La mutualisation des efforts entre la Direction G\u00e9n\u00e9rale des Imp\u00f4ts et les deux r\u00e9gies fiscales provinciales ont conduit \u00e0 la signature des protocoles d\u2019accord de collaboration pour l\u2019instauration du Guichet Unique de d\u00e9claration et de paiement de l\u2019Imp\u00f4t sur les B\u00e9n\u00e9fices et Profits ainsi que la patente \u00e0 charge des Micro-entreprises pour la ville de Kinshasa d\u2019une part, et d\u2019autre part, \u00e0 charge des entreprises de petite taille pour la province du Kongo Central.<\/p>\n\n\n\n

Hubert MWIPATAYI<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"

Dans le domaine du petit commerce, une distinction entre les diff\u00e9rentes obligations fiscales n\u2019est pas toujours clairement \u00e9tablie par tout le monde. D\u00e8s lors, savoir qui paye quoi, quand et aupr\u00e8s de qui permet d\u2019orienter la population.  Face aux paiements r\u00e9clam\u00e9s aux entreprises de petite taille par l\u2019Etat et les collectivit\u00e9s publiques, Il existe une […]<\/p>\n","protected":false},"author":1,"featured_media":4099,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[6,200],"tags":[],"class_list":["post-4098","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-focus","category-non-classe-en"],"yoast_head":"\nFiscalit\u00e9: Patente, imp\u00f4t forfaitaire et taxe, ce qu\u2019il faut savoir...\u00a0\u00a0 - HESHIMA MAGAZINE<\/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:\/\/heshimardc.net\/v1\/2024\/09\/03\/fiscalite-patente-impot-forfaitaire-et-taxe-ce-quil-faut-savoir\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Fiscalit\u00e9: Patente, imp\u00f4t forfaitaire et taxe, ce qu\u2019il faut savoir...\u00a0\u00a0 - HESHIMA MAGAZINE\" \/>\n<meta property=\"og:description\" content=\"Dans le domaine du petit commerce, une distinction entre les diff\u00e9rentes obligations fiscales n\u2019est pas toujours clairement \u00e9tablie par tout le monde. 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