{"id":3004,"date":"2025-02-10T22:58:45","date_gmt":"2025-02-10T21:58:45","guid":{"rendered":"https:\/\/www.service-public.pf\/dicp\/?post_type=avada_faq&#038;p=3004"},"modified":"2025-02-10T22:58:45","modified_gmt":"2025-02-10T21:58:45","slug":"obligation-de-depot-dun-bilan-et-dun-compte-de-resultat","status":"publish","type":"avada_faq","link":"https:\/\/www.service-public.pf\/dicp\/faq-items\/obligation-de-depot-dun-bilan-et-dun-compte-de-resultat\/","title":{"rendered":"Obligation de d\u00e9p\u00f4t d\u2019un bilan et d\u2019un compte de r\u00e9sultat"},"content":{"rendered":"<p class=\"text-align-justify\">Les personnes physiques ou morales sont tenues de joindre \u00e0 la d\u00e9claration d\u2019imp\u00f4t sur les transactions un bilan et un compte de r\u00e9sultat d\u00e8s lors que leur chiffre d\u2019affaires par secteur exc\u00e8de :<\/p>\n<ul>\n<li class=\"text-align-justify\">15.000.000 F CFP s\u2019agissant des activit\u00e9s de vente de marchandises, objets, fournitures, denr\u00e9es \u00e0 emporter ou \u00e0 consommer sur place, ou de fourniture de logement;<\/li>\n<li class=\"text-align-justify\">6.000.000 F CFP s\u2019agissant des autres activit\u00e9s.<\/li>\n<\/ul>\n<p class=\"text-align-justify\">Sont dispens\u00e9es de cette obligation les personnes physiques ayant exclusivement pour activit\u00e9 la location d\u2019immeubles en meubl\u00e9 ou en nu et\/ou la location de terrains nus non am\u00e9nag\u00e9s.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Les personnes physiques ou morales sont tenues de joindre \u00e0 la d\u00e9claration d\u2019imp\u00f4t sur les transactions un bilan et un compte de r\u00e9sultat d\u00e8s lors que leur chiffre d\u2019affaires par secteur exc\u00e8de : 15.000.000 F CFP s\u2019agissant des activit\u00e9s de vente de marchandises, objets, fournitures, denr\u00e9es \u00e0 emporter ou \u00e0 consommer sur place, ou 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":[62],"class_list":["post-3004","avada_faq","type-avada_faq","status-publish","format-standard","hentry","faq_category-impot-transaction"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/avada_faq\/3004","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=3004"}],"version-history":[{"count":1,"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/avada_faq\/3004\/revisions"}],"predecessor-version":[{"id":3007,"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/avada_faq\/3004\/revisions\/3007"}],"wp:attachment":[{"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/media?parent=3004"}],"wp:term":[{"taxonomy":"faq_category","embeddable":true,"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/faq_category?post=3004"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}