{"id":3674,"date":"2025-03-26T03:20:03","date_gmt":"2025-03-26T02:20:03","guid":{"rendered":"https:\/\/www.service-public.pf\/dicp\/?post_type=avada_faq&#038;p=3674"},"modified":"2025-03-26T03:20:03","modified_gmt":"2025-03-26T02:20:03","slug":"controle-et-sanctions-en-cas-de-non-respect-du-regime-des-tpe","status":"publish","type":"avada_faq","link":"https:\/\/www.service-public.pf\/dicp\/faq-items\/controle-et-sanctions-en-cas-de-non-respect-du-regime-des-tpe\/","title":{"rendered":"Contr\u00f4le et sanctions en cas de non respect du r\u00e9gime des TPE"},"content":{"rendered":"<p>&gt; Le\u00a0contr\u00f4le\u00a0de la\u00a0DICP\u00a0porte\u00a0sur\u00a0le respect des conditions\u00a0permettant\u00a0de\u00a0b\u00e9n\u00e9ficier\u00a0du\u00a0r\u00e9gime\u00a0simplifi\u00e9\u00a0des\u00a0TPE.<br \/>\nIl\u00a0peut\u00a0concerner\u00a0les\u00a0trois\u00a0derni\u00e8res\u00a0ann\u00e9es\u00a0\u00e9coul\u00e9es\u00a0et\u00a0s\u2019adresse\u00a0\u00e0\u00a0l\u2019entreprise\u00a0qui\u00a0n\u2019est\u00a0pas\u00a0\u00e0\u00a0jour du\u00a0paiement\u00a0de\u00a0l\u2019imposition\u00a0forfaitaire\u00a0annuelle\u00a0ou\u00a0dont\u00a0il\u00a0appara\u00eet\u00a0que la nature\u00a0d\u2019activit\u00e9\u00a0ne\u00a0peut\u00a0la placer sous ce\u00a0r\u00e9gime\u00a0de\u00a0mani\u00e8re\u00a0durable,\u00a0ou\u00a0dont\u00a0il\u00a0est\u00a0d\u00e9montr\u00e9\u00a0qu\u2019elle\u00a0n\u2019a\u00a0pas\u00a0r\u00e9alis\u00e9\u00a0un\u00a0chiffre\u00a0d\u2019affaires\u00a0inf\u00e9rieur\u00a0\u00e0\u00a05.000.000 F\u00a0CFP.<\/p>\n<p>&gt; Si le\u00a0contr\u00f4le\u00a0r\u00e9v\u00e8le\u00a0que le\u00a0chiffre\u00a0d\u2019affaires\u00a0de\u00a0l\u2019entreprise\u00a0est, en\u00a0r\u00e9alit\u00e9,\u00a0au-dessus\u00a0de la\u00a0limite\u00a0de 5.000.000 F\u00a0CFP, la contribution des\u00a0patentes,\u00a0l\u2019imp\u00f4t\u00a0sur\u00a0les transactions, la contribution de\u00a0solidarit\u00e9\u00a0territoriale\u00a0et\u00a0\u00e9ventuellement\u00a0la\u00a0taxe\u00a0sur\u00a0la\u00a0valeur\u00a0ajout\u00e9e\u00a0sont\u00a0mis\u00a0\u00e0\u00a0la charge de\u00a0cette\u00a0entreprise<br \/>\nassortis\u00a0des\u00a0p\u00e9nalit\u00e9s\u00a0applicables, au\u00a0titre\u00a0des\u00a0ann\u00e9es\u00a0concern\u00e9es\u00a0par le\u00a0d\u00e9passement.<br \/>\nLes\u00a0imp\u00f4ts\u00a0rectifi\u00e9s\u00a0sont\u00a0dus\u00a0alors\u00a0m\u00eame\u00a0que\u00a0l\u2019entreprise\u00a0contr\u00f4l\u00e9e\u00a0aurait\u00a0pay\u00e9\u00a0l\u2019imposition\u00a0forfaitaire\u00a0annuelle\u00a0sur\u00a0les\u00a0ann\u00e9es\u00a0v\u00e9rifi\u00e9es.<br \/>\nLes\u00a0entreprises\u00a0relevant du\u00a0r\u00e9gime\u00a0des\u00a0TPE\u00a0ont\u00a0donc\u00a0tout\u00a0int\u00e9r\u00eat\u00a0\u00e0\u00a0informer\u00a0spontan\u00e9ment\u00a0la\u00a0DICP\u00a0en\u00a0cas\u00a0de\u00a0d\u00e9passement\u00a0de la\u00a0limite\u00a0de\u00a0chiffre\u00a0d\u2019affaires\u00a0de 5.000.000 F\u00a0CFP\u00a0et\u00a0dans\u00a0le\u00a0r\u00e9gime, en\u00a0cas\u00a0de\u00a0d\u00e9passement\u00a0du\u00a0seuil\u00a0de 2.000.000 de F\u00a0CFP.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>&gt; Le\u00a0contr\u00f4le\u00a0de la\u00a0DICP\u00a0porte\u00a0sur\u00a0le respect des conditions\u00a0permettant\u00a0de\u00a0b\u00e9n\u00e9ficier\u00a0du\u00a0r\u00e9gime\u00a0simplifi\u00e9\u00a0des\u00a0TPE. 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