{"id":3646,"date":"2025-03-26T03:12:34","date_gmt":"2025-03-26T02:12:34","guid":{"rendered":"https:\/\/www.service-public.pf\/dicp\/?post_type=avada_faq&#038;p=3646"},"modified":"2025-03-26T03:12:34","modified_gmt":"2025-03-26T02:12:34","slug":"les-obligations-declaratives-en-matiere-dimpot-sur-les-transactions-des-entreprises-perlieres-et-nacrieres","status":"publish","type":"avada_faq","link":"https:\/\/www.service-public.pf\/dicp\/faq-items\/les-obligations-declaratives-en-matiere-dimpot-sur-les-transactions-des-entreprises-perlieres-et-nacrieres\/","title":{"rendered":"Les obligations d\u00e9claratives en mati\u00e8re d\u2019imp\u00f4t sur les transactions des entreprises perli\u00e8res et nacri\u00e8res"},"content":{"rendered":"<p>Les\u00a0personnes\u00a0r\u00e9alisant\u00a0un\u00a0chiffre\u00a0d\u2019affaires\u00a0inf\u00e9rieur\u00a0\u00e0\u00a015 .000.000 F\u00a0CFP\u00a0ne\u00a0sont\u00a0pas\u00a0tenus\u00a0de\u00a0souscrire\u00a0une\u00a0d\u00e9claration.<\/p>\n<p>La\u00a0d\u00e9claration\u00a0d\u2019imp\u00f4t\u00a0sur\u00a0les transactions des\u00a0entreprises\u00a0perli\u00e8res\u00a0et\u00a0nacri\u00e8res\u00a0doit\u00a0\u00eatre\u00a0d\u00e9pos\u00e9e\u00a0:<\/p>\n<ul>\n<li>Au plus\u00a0tard\u00a0le 31 mars de\u00a0l\u2019ann\u00e9e\u00a0suivant\u00a0celle\u00a0de la\u00a0r\u00e9alisation\u00a0des\u00a0recettes\u00a0de\u00a0l\u2019ann\u00e9e\u00a0N\u00a0ou\u00a0dans\u00a0les\u00a0trois\u00a0mois\u00a0de la\u00a0cl\u00f4ture\u00a0de\u00a0l\u2019exercice.<\/li>\n<li>Dans\u00a0les 30\u00a0jours\u00a0\u00e0\u00a0compter\u00a0de tout fait\u00a0pla\u00e7ant\u00a0le\u00a0contribuable\u00a0hors du champ\u00a0d\u2019application\u00a0de\u00a0l\u2019imp\u00f4t\u00a0(dissolution, cessation\u00a0d\u2019activit\u00e9, transformation\u00a0entra\u00eenant\u00a0cr\u00e9ation\u00a0d\u2019un\u00a0\u00eatre\u00a0moral nouveau,\u00a0transfert\u00a0de\u00a0si\u00e8ge\u00a0hors de\u00a0Polyn\u00e9sie).<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Les\u00a0personnes\u00a0r\u00e9alisant\u00a0un\u00a0chiffre\u00a0d\u2019affaires\u00a0inf\u00e9rieur\u00a0\u00e0\u00a015 .000.000 F\u00a0CFP\u00a0ne\u00a0sont\u00a0pas\u00a0tenus\u00a0de\u00a0souscrire\u00a0une\u00a0d\u00e9claration. La\u00a0d\u00e9claration\u00a0d\u2019imp\u00f4t\u00a0sur\u00a0les transactions des\u00a0entreprises\u00a0perli\u00e8res\u00a0et\u00a0nacri\u00e8res\u00a0doit\u00a0\u00eatre\u00a0d\u00e9pos\u00e9e\u00a0: Au plus\u00a0tard\u00a0le 31 mars de\u00a0l\u2019ann\u00e9e\u00a0suivant\u00a0celle\u00a0de la\u00a0r\u00e9alisation\u00a0des\u00a0recettes\u00a0de\u00a0l\u2019ann\u00e9e\u00a0N\u00a0ou\u00a0dans\u00a0les\u00a0trois\u00a0mois\u00a0de la\u00a0cl\u00f4ture\u00a0de\u00a0l\u2019exercice. Dans\u00a0les 30\u00a0jours\u00a0\u00e0\u00a0compter\u00a0de tout fait\u00a0pla\u00e7ant\u00a0le\u00a0contribuable\u00a0hors du champ\u00a0d\u2019application\u00a0de\u00a0l\u2019imp\u00f4t\u00a0(dissolution, cessation\u00a0d\u2019activit\u00e9, transformation\u00a0entra\u00eenant\u00a0cr\u00e9ation\u00a0d\u2019un\u00a0\u00eatre\u00a0moral nouveau,\u00a0transfert\u00a0de\u00a0si\u00e8ge\u00a0hors de\u00a0Polyn\u00e9sie).<\/p>\n","protected":false},"author":159,"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-3646","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\/3646","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\/159"}],"replies":[{"embeddable":true,"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/comments?post=3646"}],"version-history":[{"count":1,"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/avada_faq\/3646\/revisions"}],"predecessor-version":[{"id":3649,"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/avada_faq\/3646\/revisions\/3649"}],"wp:attachment":[{"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/media?parent=3646"}],"wp:term":[{"taxonomy":"faq_category","embeddable":true,"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/faq_category?post=3646"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}