{"id":3666,"date":"2025-03-26T03:17:03","date_gmt":"2025-03-26T02:17:03","guid":{"rendered":"https:\/\/www.service-public.pf\/dicp\/?post_type=avada_faq&#038;p=3666"},"modified":"2025-09-10T01:50:31","modified_gmt":"2025-09-09T23:50:31","slug":"quels-sont-mes-obligations-declaratives","status":"publish","type":"avada_faq","link":"https:\/\/www.service-public.pf\/dicp\/faq-items\/quels-sont-mes-obligations-declaratives\/","title":{"rendered":"Quels sont mes obligations d\u00e9claratives"},"content":{"rendered":"<p><strong>Ev\u00e8nements\u00a0\u00e0\u00a0d\u00e9clarer\u00a0\u00e0\u00a0la\u00a0DICP\u00a0:<\/strong><\/p>\n<ul>\n<li>D\u00e9but\u00a0d&rsquo;activit\u00e9\u00a0:\u00a0dans\u00a0les 30\u00a0jours\u00a0qui\u00a0suivent\u00a0le\u00a0d\u00e9but\u00a0d&rsquo;activit\u00e9<\/li>\n<li>Modification du\u00a0montant\u00a0du\u00a0loyer\u00a0:\u00a0dans\u00a0les 3\u00a0mois<\/li>\n<li>D\u00e9claration\u00a0des\u00a0loyers\u00a0annuels\u00a0: au plus\u00a0tard\u00a0le 31 mars de\u00a0chaque\u00a0ann\u00e9e<\/li>\n<li>Cessation\u00a0d&rsquo;activit\u00e9\u00a0: le plus\u00a0rapidement\u00a0possible<\/li>\n<\/ul>\n<p><strong>Important<\/strong><\/p>\n<p>La\u00a0mise\u00a0en\u00a0recouvrement\u00a0de\u00a0l\u2019imp\u00f4t\u00a0est\u00a0fix\u00e9e\u00a0chaque\u00a0ann\u00e9e\u00a0au 31\u00a0mai\u00a0(patente), 30\u00a0juin\u00a0(imp\u00f4t\u00a0sur\u00a0les transactions \/ CST) et 31\u00a0juillet\u00a0(imp\u00f4t\u00a0foncier).<\/p>\n<p>Les\u00a0avis\u00a0d\u2019imposition\u00a0sont\u00a0post\u00e9s\u00a0\u00e0\u00a0la\u00a0derni\u00e8re\u00a0adresse\u00a0d\u00e9clar\u00e9e\u00a0par le\u00a0loueur\u00a0en\u00a0meubl\u00e9.\u00a0S\u2019il\u00a0ne les a pas\u00a0re\u00e7us\u00a0aux dates\u00a0pr\u00e9cit\u00e9es,\u00a0il\u00a0est\u00a0dans\u00a0son\u00a0int\u00e9r\u00eat\u00a0de se\u00a0manifester\u00a0aupr\u00e8s\u00a0du service des contributions pour en\u00a0conna\u00eetre\u00a0les raisons car le fait\u00a0qu\u2019il\u00a0n\u2019ait\u00a0pas\u00a0re\u00e7u\u00a0les\u00a0avis\u00a0ne fait pas obstacle\u00a0\u00e0\u00a0l\u2019application\u00a0des\u00a0majorations\u00a0pour non\u00a0paiement\u00a0de\u00a0l\u2019imp\u00f4t.<\/p>\n<p>Pour obtenir des informations sur les modalit\u00e9s de paiement de l\u2019imp\u00f4t, vous pouvez contacter la Paierie de la Polyn\u00e9sie fran\u00e7aise au 40.46.71.18 ou par courriel \u00e0 l\u2019adresse suivante : t161006@dgfip.finances.gouv.fr. La Paierie est situ\u00e9e dans l\u2019immeuble \u00ab\u00a0R\u00e9sidence Anne-Marie Javouhey\u00a0\u00bb (apr\u00e8s la clinique Cardella). Elle est ouverte au public du lundi au vendredi de <span data-olk-copy-source=\"MessageBody\">7h \u00e0 12h.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ev\u00e8nements\u00a0\u00e0\u00a0d\u00e9clarer\u00a0\u00e0\u00a0la\u00a0DICP\u00a0: D\u00e9but\u00a0d&rsquo;activit\u00e9\u00a0:\u00a0dans\u00a0les 30\u00a0jours\u00a0qui\u00a0suivent\u00a0le\u00a0d\u00e9but\u00a0d&rsquo;activit\u00e9 Modification du\u00a0montant\u00a0du\u00a0loyer\u00a0:\u00a0dans\u00a0les 3\u00a0mois D\u00e9claration\u00a0des\u00a0loyers\u00a0annuels\u00a0: au plus\u00a0tard\u00a0le 31 mars de\u00a0chaque\u00a0ann\u00e9e Cessation\u00a0d&rsquo;activit\u00e9\u00a0: le plus\u00a0rapidement\u00a0possible Important La\u00a0mise\u00a0en\u00a0recouvrement\u00a0de\u00a0l\u2019imp\u00f4t\u00a0est\u00a0fix\u00e9e\u00a0chaque\u00a0ann\u00e9e\u00a0au 31\u00a0mai\u00a0(patente), 30\u00a0juin\u00a0(imp\u00f4t\u00a0sur\u00a0les transactions \/ CST) et 31\u00a0juillet\u00a0(imp\u00f4t\u00a0foncier). Les\u00a0avis\u00a0d\u2019imposition\u00a0sont\u00a0post\u00e9s\u00a0\u00e0\u00a0la\u00a0derni\u00e8re\u00a0adresse\u00a0d\u00e9clar\u00e9e\u00a0par le\u00a0loueur\u00a0en\u00a0meubl\u00e9.\u00a0S\u2019il\u00a0ne les a pas\u00a0re\u00e7us\u00a0aux dates\u00a0pr\u00e9cit\u00e9es,\u00a0il\u00a0est\u00a0dans\u00a0son\u00a0int\u00e9r\u00eat\u00a0de se\u00a0manifester\u00a0aupr\u00e8s\u00a0du service des contributions pour en\u00a0conna\u00eetre\u00a0les raisons car le fait\u00a0qu\u2019il\u00a0n\u2019ait\u00a0pas\u00a0re\u00e7u\u00a0les\u00a0avis\u00a0ne fait pas obstacle\u00a0\u00e0\u00a0l\u2019application\u00a0des\u00a0majorations\u00a0pour non\u00a0paiement\u00a0de\u00a0l\u2019imp\u00f4t. Pour obtenir des informations sur les modalit\u00e9s de paiement de l\u2019imp\u00f4t, [&#8230;]<\/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":[77],"class_list":["post-3666","avada_faq","type-avada_faq","status-publish","format-standard","hentry","faq_category-loueur-en-meuble"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/avada_faq\/3666","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=3666"}],"version-history":[{"count":2,"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/avada_faq\/3666\/revisions"}],"predecessor-version":[{"id":4661,"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/avada_faq\/3666\/revisions\/4661"}],"wp:attachment":[{"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/media?parent=3666"}],"wp:term":[{"taxonomy":"faq_category","embeddable":true,"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/faq_category?post=3666"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}