{"id":14086,"date":"2023-02-04T18:56:52","date_gmt":"2023-02-04T18:56:52","guid":{"rendered":"https:\/\/www.africa-press.net\/congo-brazzaville\/politique\/les-societes-agropastorales-et-de-peches-exonerees-de-limpot"},"modified":"2023-02-04T19:41:00","modified_gmt":"2023-02-04T19:41:00","slug":"les-societes-agropastorales-et-de-peches-exonerees-de-limpot","status":"publish","type":"post","link":"https:\/\/www.africa-press.net\/congo-brazzaville\/economie\/les-societes-agropastorales-et-de-peches-exonerees-de-limpot","title":{"rendered":"les soci\u00e9t\u00e9s agropastorales et de p\u00e8ches exon\u00e9r\u00e9es de l\u2019imp\u00f4t"},"content":{"rendered":"

Africa-Press – Congo Brazzaville. <\/strong><\/span>Le directeur ge\u0301ne\u0301ral Princewaterhaouse Coopers Tax & Legal Congo, Moi\u0308se Kokolo a annonce\u0301 le 3 fe\u0301vrier a\u0300 Pointe-Noire que les be\u0301ne\u0301fices re\u0301alise\u0301s par les entite\u0301s d\u2019exploitation agricole au sens large, agriculture, pe\u0302che continentale et e\u0301levage, sont de\u0301sormais exone\u0301re\u0301s de l\u2019impo\u0302t sur les socie\u0301te\u0301s.<\/b><\/p>\n

En effet, il ressort de l\u2019intitule\u0301 du paragraphe 4 de la Loi de finances que cette exone\u0301ration est de\u0301sormais e\u0301tendue aux socie\u0301te\u0301s agricoles de production et de transformation, bien que cela ne ressorte pas clairement de l\u2019article 107 A 16\u00b0 nouveau du Code Ge\u0301ne\u0301ral des Impo\u0302ts, Tome 1, au me\u0302me titre que les socie\u0301te\u0301s d\u2019exploitation agricole, agro-pastorale, avicole et piscicole. De me\u0302me, l\u2019exone\u0301ration de la taxe spe\u0301ciale sur les socie\u0301te\u0301s ne be\u0301ne\u0301ficie plus exclusivement aux socie\u0301te\u0301s coope\u0301ratives de production et de consommation mais s\u2019applique a\u0300 toutes les entite\u0301s d\u2019exploitation agricole au sens large.<\/p>\n

A l\u2019exception de l\u2019impo\u0302t foncier sur la de\u0301tention ou la proprie\u0301te\u0301 d\u2019une parcelle de terrain ba\u0302tie, qui est de\u0301sormais recouvre\u0301 par la Congolaise des Eaux (LCDE), l\u2019impo\u0302t foncier sur la de\u0301tention ou la proprie\u0301te\u0301 d\u2019une parcelle de terrain non ba\u0302tie, sera recouvre\u0301 par une commission nationale dont la composition.<\/p>\n

De\u0301sormais, le mai\u0308s et l\u2019huile ve\u0301ge\u0301tale sont des biens de premie\u0300re ne\u0301cessite\u0301 exone\u0301re\u0301s de TVA, tandis que le taux re\u0301duit de TVA (5%) s\u2019applique aux gasoil et lubrifiants importe\u0301s de tout pays limitrophe par les socie\u0301te\u0301s forestie\u0300res installe\u0301es au Congo, et non plus seulement lorsqu\u2019ils sont importe\u0301s du Cameroun.<\/p>\n

S\u2019agissant des modification de l\u2019article portant sur la compensation des cre\u0301dits d\u2019impo\u0302ts avec la dette fiscale (article 461 ter aline\u0301a 1), les de\u0301gre\u0300vements ou restitutions d\u2019impo\u0302ts, droits, taxes, pe\u0301nalite\u0301s ou inte\u0301re\u0302ts (y compris les remboursements de TVA), constate\u0301s et valide\u0301s par l\u2019administration, peuvent maintenant e\u0302tre affecte\u0301s au paiement des impo\u0302ts, droits, taxes, pe\u0301nalite\u0301s ou inte\u0301re\u0302ts de retard dus par un contribuable.<\/p>\n

Pour ce qui est de la limitation des paiements d\u2019impo\u0302ts en espe\u0300ces selon l\u2019article 461, le paiement en espe\u0300ces des impo\u0302ts et, le cas e\u0301che\u0301ant, des pe\u0301nalite\u0301s affe\u0301rentes, est limite\u0301 aux sommes n\u2019exce\u0301dant pas 200 000 francs FCFA contre 5 000 000 francs CFA pre\u0301ce\u0301demment.<\/p>\n

Quant aux de\u0301gre\u0300vements ou restitutions d\u2019impo\u0302ts, droits, taxes, pe\u0301nalite\u0301s ou inte\u0301re\u0302ts y compris les remboursements de TVA, constate\u0301s et valide\u0301s par l\u2019administration, peuvent maintenant e\u0302tre affecte\u0301s au paiement des impo\u0302ts, droits, taxes, pe\u0301nalite\u0301s ou inte\u0301re\u0302ts de retard dus par un contribuable.<\/p>\n

Sur les dispositions relatives a\u0300 la commercialisation de la bie\u0300re et des boissons gazeuses importe\u0301es et la revalorisation du taux du droit d\u2019accises pour certains produits, Moi\u0308se Kokolo a indique\u0301 qu\u2019a\u0300 compter du 2e\u0300me trimestre de l\u2019anne\u0301e 2023, le taux du droit d\u2019accises applicable au tabac passe de 16.5% a\u0300 22,5% et celui des boissons alcoolise\u0301es de 12.5% a\u0300 17,5%. Le taux applicable a\u0300 tous les autres produits soumis aux droits d\u2019accises est fixe\u0301 a\u0300 17.5%.<\/p>\n

Selon cette loi de finances, toute bie\u0300re ou boisson gazeuse importe\u0301e est de\u0301sormais soumise a\u0300 un contro\u0302le de conformite\u0301 par les services compe\u0301tents du ministe\u0300re en charge du commerce, afin que l\u2019importateur obtienne, avant toute vente, une attestation de mise sur le marche\u0301.<\/p>\n

Pour plus d’informations et d’analyses sur la Congo Brazzaville<\/a>, suivez Africa-Press<\/a><\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"

Africa-Press – Congo Brazzaville. Le directeur ge\u0301ne\u0301ral Princewaterhaouse Coopers Tax & Legal Congo, Moi\u0308se Kokolo a annonce\u0301 le 3 fe\u0301vrier a\u0300 Pointe-Noire que les be\u0301ne\u0301fices re\u0301alise\u0301s par les entite\u0301s d\u2019exploitation agricole au sens large, agriculture, pe\u0302che continentale et e\u0301levage, sont de\u0301sormais exone\u0301re\u0301s de l\u2019impo\u0302t sur les socie\u0301te\u0301s. En effet, il ressort de l\u2019intitule\u0301 du paragraphe […]<\/p>\n","protected":false},"author":82,"featured_media":14085,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3,10],"tags":[36,47,46],"class_list":["post-14086","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-economie","category-toutes-les-actualites","tag-africa-press","tag-africa-press-congo-brazzaville","tag-congo-brazzaville"],"yoast_head":"\nles soci\u00e9t\u00e9s agropastorales et de p\u00e8ches exon\u00e9r\u00e9es de l\u2019imp\u00f4t - Congo Brazzaville<\/title>\n<meta name=\"description\" content=\"Le directeur ge\u0301ne\u0301ral Princewaterhaouse Coopers Tax & Legal Congo, Moi\u0308se Kokolo a annonce\u0301 le 3 fe\u0301vrier a\u0300 Poi ...\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.africa-press.net\/congo-brazzaville\/economie\/les-societes-agropastorales-et-de-peches-exonerees-de-limpot\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"les soci\u00e9t\u00e9s agropastorales et de p\u00e8ches exon\u00e9r\u00e9es de l\u2019imp\u00f4t\" \/>\n<meta property=\"og:description\" content=\"Le directeur ge\u0301ne\u0301ral Princewaterhaouse Coopers Tax & Legal Congo, Moi\u0308se Kokolo a annonce\u0301 le 3 fe\u0301vrier a\u0300 Poi ...\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.africa-press.net\/congo-brazzaville\/economie\/les-societes-agropastorales-et-de-peches-exonerees-de-limpot\" \/>\n<meta property=\"og:site_name\" content=\"Congo Brazzaville\" \/>\n<meta property=\"article:published_time\" content=\"2023-02-04T18:56:52+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2023-02-04T19:41:00+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/static.africa-press.net\/congo-brazzaville\/sites\/51\/2023\/02\/postQueueImg_1675524433.38.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"785\" \/>\n\t<meta property=\"og:image:height\" content=\"436\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"cfeditorfr\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u00c9crit par\" \/>\n\t<meta name=\"twitter:data1\" content=\"cfeditorfr\" \/>\n\t<meta name=\"twitter:label2\" content=\"Dur\u00e9e de lecture estim\u00e9e\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.africa-press.net\/congo-brazzaville\/economie\/les-societes-agropastorales-et-de-peches-exonerees-de-limpot#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.africa-press.net\/congo-brazzaville\/economie\/les-societes-agropastorales-et-de-peches-exonerees-de-limpot\"},\"author\":{\"name\":\"cfeditorfr\",\"@id\":\"https:\/\/www.africa-press.net\/congo-brazzaville\/#\/schema\/person\/2b1cf3cd81a31e3cd26889ca66d677f1\"},\"headline\":\"les soci\u00e9t\u00e9s agropastorales et de p\u00e8ches exon\u00e9r\u00e9es de l\u2019imp\u00f4t\",\"datePublished\":\"2023-02-04T18:56:52+00:00\",\"dateModified\":\"2023-02-04T19:41:00+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.africa-press.net\/congo-brazzaville\/economie\/les-societes-agropastorales-et-de-peches-exonerees-de-limpot\"},\"wordCount\":667,\"commentCount\":0,\"image\":{\"@id\":\"https:\/\/www.africa-press.net\/congo-brazzaville\/economie\/les-societes-agropastorales-et-de-peches-exonerees-de-limpot#primaryimage\"},\"thumbnailUrl\":\"https:\/\/static.africa-press.net\/congo-brazzaville\/sites\/51\/2023\/02\/postQueueImg_1675524433.38.jpg\",\"keywords\":[\"Africa Press\",\"Africa Press-Congo Brazzaville\",\"Congo Brazzaville\"],\"articleSection\":[\"\u00c9conomie\",\"Toutes les actualit\u00e9s\"],\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/www.africa-press.net\/congo-brazzaville\/economie\/les-societes-agropastorales-et-de-peches-exonerees-de-limpot#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.africa-press.net\/congo-brazzaville\/economie\/les-societes-agropastorales-et-de-peches-exonerees-de-limpot\",\"url\":\"https:\/\/www.africa-press.net\/congo-brazzaville\/economie\/les-societes-agropastorales-et-de-peches-exonerees-de-limpot\",\"name\":\"les soci\u00e9t\u00e9s agropastorales et de p\u00e8ches exon\u00e9r\u00e9es de l\u2019imp\u00f4t - 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