{"id":2958,"date":"2025-02-10T21:49:06","date_gmt":"2025-02-10T20:49:06","guid":{"rendered":"https:\/\/www.service-public.pf\/dicp\/?post_type=avada_faq&#038;p=2958"},"modified":"2025-02-10T21:49:06","modified_gmt":"2025-02-10T20:49:06","slug":"calcul-de-limpot-minimum-forfaitaire","status":"publish","type":"avada_faq","link":"https:\/\/www.service-public.pf\/dicp\/faq-items\/calcul-de-limpot-minimum-forfaitaire\/","title":{"rendered":"Calcul de l&rsquo;imp\u00f4t minimum forfaitaire"},"content":{"rendered":"<p class=\"text-align-justify\">L\u2019imp\u00f4t minimum forfaitaire est calcul\u00e9 en appliquant au chiffre d\u2019affaires (produits d\u2019exploitation et produits financiers r\u00e9alis\u00e9s au cours de l\u2019exercice) :<\/p>\n<ul>\n<li class=\"text-align-justify\">le taux de 0,5 % en cas d\u2019IMF sup\u00e9rieur \u00e0 l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s ;<\/li>\n<li class=\"text-align-justify\">le taux de 0,25 % en cas d\u2019exercice d\u00e9ficitaire.<\/li>\n<\/ul>\n<p class=\"text-align-justify\">Le montant de l\u2019imp\u00f4t ne peut en tout \u00e9tat de cause \u00eatre inf\u00e9rieur \u00e0 50.000 F CFP ni exc\u00e9der 4.000.000F CFP par exercice de douze mois.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>L\u2019imp\u00f4t minimum forfaitaire est calcul\u00e9 en appliquant au chiffre d\u2019affaires (produits d\u2019exploitation et produits financiers r\u00e9alis\u00e9s au cours de l\u2019exercice) : le taux de 0,5 % en cas d\u2019IMF sup\u00e9rieur \u00e0 l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s ; le taux de 0,25 % en cas d\u2019exercice d\u00e9ficitaire. Le montant de l\u2019imp\u00f4t ne peut en tout \u00e9tat de [&#8230;]<\/p>\n","protected":false},"author":98,"featured_media":0,"menu_order":0,"comment_status":"open","ping_status":"closed","template":"","format":"standard","meta":{"_acf_changed":false,"_seopress_robots_primary_cat":"","_seopress_titles_title":"","_seopress_titles_desc":"","_seopress_robots_index":"","footnotes":""},"faq_category":[59],"class_list":["post-2958","avada_faq","type-avada_faq","status-publish","format-standard","hentry","faq_category-impot-minimum-forfaitaire"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/avada_faq\/2958","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/avada_faq"}],"about":[{"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/types\/avada_faq"}],"author":[{"embeddable":true,"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/users\/98"}],"replies":[{"embeddable":true,"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/comments?post=2958"}],"version-history":[{"count":1,"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/avada_faq\/2958\/revisions"}],"predecessor-version":[{"id":2961,"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/avada_faq\/2958\/revisions\/2961"}],"wp:attachment":[{"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/media?parent=2958"}],"wp:term":[{"taxonomy":"faq_category","embeddable":true,"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/faq_category?post=2958"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}