{"id":3818,"date":"2025-03-26T03:48:52","date_gmt":"2025-03-26T02:48:52","guid":{"rendered":"https:\/\/www.service-public.pf\/dicp\/?post_type=avada_faq&#038;p=3818"},"modified":"2025-09-24T23:40:06","modified_gmt":"2025-09-24T21:40:06","slug":"je-souhaite-consulter-la-charte-du-contribuable","status":"publish","type":"avada_faq","link":"https:\/\/www.service-public.pf\/dicp\/faq-items\/je-souhaite-consulter-la-charte-du-contribuable\/","title":{"rendered":"Je souhaite consulter la charte du contribuable"},"content":{"rendered":"<div class=\"ewa-rteLine\">Vous venez de recevoir un avis de v\u00e9rification de comptabilit\u00e9 vous informant qu\u2019un agent de la Direction des imp\u00f4ts et des contributions publiques va proc\u00e9der au contr\u00f4le de votre comptabilit\u00e9.<\/div>\n<div class=\"ewa-rteLine\"><\/div>\n<div class=\"ewa-rteLine\">Cet examen de vos d\u00e9clarations s\u2019inscrit dans le cadre normal de notre syst\u00e8me d\u00e9claratif. La Direction des Imp\u00f4ts et des Contributions Publiques a en effet pour mission de s\u2019assurer de la r\u00e9gularit\u00e9 de vos d\u00e9clarations qui sont pr\u00e9sum\u00e9es exactes et sinc\u00e8res.<\/div>\n<div class=\"ewa-rteLine\"><\/div>\n<div class=\"ewa-rteLine\">Dans ce cadre, il est souhaitable que s\u2019\u00e9tablisse entre le v\u00e9rificateur et vous-m\u00eame, un dialogue serein et constructif.<\/div>\n<div class=\"ewa-rteLine\"><\/div>\n<div class=\"ewa-rteLine\">Cette charte a donc pour objet de vous faire conna\u00eetre de mani\u00e8re tr\u00e8s concr\u00e8te les droits et les obligations dont vous disposez tout au long du contr\u00f4le dont vous venez d\u2019\u00eatre avis\u00e9.<\/div>\n<div class=\"ewa-rteLine\"><\/div>\n<div class=\"ewa-rteLine\">Extrait du code des imp\u00f4ts :<\/div>\n<div class=\"ewa-rteLine\"><\/div>\n<div class=\"ewa-rteLine\">\u00ab Avant l\u2019engagement de la v\u00e9rification de comptabilit\u00e9 pr\u00e9vue \u00e0 l\u2019article 412-1 du code des imp\u00f4ts, la Direction des imp\u00f4ts et des contributions publiques remet au contribuable la charte des droits et obligations du contribuable v\u00e9rifi\u00e9. Les dispositions contenues dans la charte sont opposables \u00e0 l\u2019administration \u00bb.<\/div>\n<div class=\"ewa-rteLine\"><\/div>\n<div class=\"ewa-rteLine\">Consultez la charte du contribuable\u00a0<a href=\"https:\/\/www.service-public.pf\/dicp\/wp-content\/uploads\/sites\/59\/2025\/09\/La-charte-du-contribuable.pdf\" target=\"_blank\" rel=\"noopener\">en cliquant ici<\/a>.<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Vous venez de recevoir un avis de v\u00e9rification de comptabilit\u00e9 vous informant qu\u2019un agent de la Direction des imp\u00f4ts et des contributions publiques va proc\u00e9der au contr\u00f4le de votre comptabilit\u00e9. Cet examen de vos d\u00e9clarations s\u2019inscrit dans le cadre normal de notre syst\u00e8me d\u00e9claratif. La Direction des Imp\u00f4ts et des Contributions Publiques a en effet [&#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":[80],"class_list":["post-3818","avada_faq","type-avada_faq","status-publish","format-standard","hentry","faq_category-verification-de-comptabilite"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/avada_faq\/3818","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=3818"}],"version-history":[{"count":3,"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/avada_faq\/3818\/revisions"}],"predecessor-version":[{"id":4825,"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/avada_faq\/3818\/revisions\/4825"}],"wp:attachment":[{"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/media?parent=3818"}],"wp:term":[{"taxonomy":"faq_category","embeddable":true,"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/faq_category?post=3818"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}