{"id":2965,"date":"2025-02-10T21:55:43","date_gmt":"2025-02-10T20:55:43","guid":{"rendered":"https:\/\/www.service-public.pf\/dicp\/?page_id=2965"},"modified":"2025-10-10T22:10:18","modified_gmt":"2025-10-10T20:10:18","slug":"taxe-sur-la-valeur-ajoutee","status":"publish","type":"page","link":"https:\/\/www.service-public.pf\/dicp\/professionnels\/vos-impots\/taxe-sur-la-valeur-ajoutee\/","title":{"rendered":"La taxe sur la valeur ajout\u00e9e"},"content":{"rendered":"<p><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 fusion-flex-container has-pattern-background has-mask-background nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1216.8px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-1\"><p class=\"text-align-justify\">La taxe sur la valeur ajout\u00e9e (TVA) est un imp\u00f4t g\u00e9n\u00e9ral sur la consommation qui est directement factur\u00e9 aux clients sur les biens qu&rsquo;ils consomment ou les services qu&rsquo;ils utilisent en Polyn\u00e9sie fran\u00e7aise.<\/p>\n<p class=\"text-align-justify\">Pour vous aider dans vos d\u00e9marches nous avons regroup\u00e9 pour vous les notions essentielles \u00e0 conna\u00eetre sur cet imp\u00f4t.<\/p>\n<\/div><div class=\"fusion-text fusion-text-2\" style=\"--awb-margin-top:30px;\"><h2 style=\"align-items: center;gap: 10px\"><img class=\"lazyload\" decoding=\"async\" src=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%27100%27%20height%3D%27100%27%20viewBox%3D%270%200%20100%20100%27%3E%3Crect%20width%3D%27100%27%20height%3D%27100%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-orig-src=\"https:\/\/www.service-public.pf\/dicp\/wp-content\/uploads\/sites\/59\/2024\/12\/DICP_Pictos_Simplification-150x150.jpg\" alt=\"Focus sur\" width=\"100\" height=\"100\" \/><br \/>\nFocus sur&#8230;<\/h2>\n<\/div><style type=\"text\/css\">.fusion-faqs-wrapper #accordian-1 .fusion-panel { border-color:var(--awb-color3); }.fusion-faqs-wrapper #accordian-1 .fusion-panel:hover{ border-color: var(--awb-color3); }.fusion-accordian #accordian-1 .panel-title a .fa-fusion-box:before{ font-size: 16px;width: 16px;}.fusion-accordian #accordian-1 .panel-title a .fa-fusion-box{ color: #ffffff;}.fusion-accordian  #accordian-1 .panel-title a{font-family:var(--awb-typography1-font-family);font-weight:var(--awb-typography1-font-weight);font-style:var(--awb-typography1-font-style);}.fusion-accordian  #accordian-1 .panel-title a:not(:hover){color:var(--awb-color5);}.fusion-accordian  #accordian-1 .toggle-content{font-size:15px;color:var(--awb-color6);font-family:var(--awb-typography4-font-family);font-weight:var(--awb-typography4-font-weight);font-style:var(--awb-typography4-font-style);}.fusion-accordian #accordian-1 .fa-fusion-box { background-color: #0078b5 !important;border-color: #0078b5 !important;}.fusion-accordian #accordian-1 .panel-title a:hover,.fusion-accordian #accordian-1 .panel-title a.hover { color: #001e3c;}.fusion-faq-shortcode .fusion-accordian #accordian-1 .fusion-toggle-boxed-mode:hover .panel-title a { color: #001e3c;}.fusion-accordian #accordian-1 .panel-title a:hover .fa-fusion-box,.fusion-accordian #accordian-1 .panel-title a.hover .fa-fusion-box { background-color: #001e3c!important;border-color: #001e3c!important;}.fusion-faqs-wrapper .fusion-accordian #accordian-1 .panel-title a.active{ color: #001e3c !important;}.fusion-faqs-wrapper .fusion-accordian #accordian-1 .panel-title .active .fa-fusion-box { background-color: #001e3c!important;border-color: #001e3c!important;}<\/style><div class=\"fusion-faq-shortcode\" style=\"\"><div class=\"fusion-faqs-wrapper\"><div class=\"accordian fusion-accordian\"><div class=\"panel-group \" id=\"accordian-1\"><div class=\"fusion-panel panel-default fusion-faq-post fusion-faq-post-2968 tva \"><span class=\"entry-title rich-snippet-hidden\">Je formule une demande de remboursement de cr\u00e9dit de TVA<\/span><span class=\"vcard rich-snippet-hidden\"><span class=\"fn\"><a href=\"https:\/\/www.service-public.pf\/dicp\/author\/tagency\/\" title=\"Articles par tagency\" rel=\"author\">tagency<\/a><\/span><\/span><span class=\"updated rich-snippet-hidden\">2025-09-24T23:37:57+02:00<\/span><div class=\"panel-heading\"><h4 id=\"faq_1-2968\" class=\"panel-title toggle\"><a data-toggle=\"collapse\" class=\"collapsed\" data-parent=\"#accordian-1\" data-target=\"#collapse-1-2968\" href=\"#collapse-1-2968\" aria-expanded=\"false\"><div class=\"fusion-toggle-icon-wrapper\"><div class=\"fusion-toggle-icon-wrapper-main\"><div class=\"fusion-toggle-icon-wrapper-sub\"><i class=\"fa-fusion-box active-icon fa-arrow-down fas\" aria-hidden=\"true\"><\/i><i class=\"fa-fusion-box inactive-icon fa-arrow-right fas\" aria-hidden=\"true\"><\/i><\/div><\/div><\/div><div class=\"fusion-toggle-heading\">Je formule une demande de remboursement de cr\u00e9dit de TVA<\/div><\/a><\/h4><\/div><div id=\"collapse-1-2968\" aria-labelledby=\"faq_1-2968\" class=\"panel-collapse collapse\"><div class=\"panel-body toggle-content post-content\"><div class=\"ewa-rteLine\">Si vos d\u00e9clarations font appara\u00eetre un cr\u00e9dit de TVA, vous pouvez en solliciter le remboursement en adressant une demande \u00e0 la Recette des imp\u00f4ts sur le formulaire pr\u00e9vu \u00e0 cet effet et disponible au t\u00e9l\u00e9chargement depuis la rubrique \u00ab D\u00e9clarations \u00bb. Cependant, pour \u00eatre recevable, votre demande de remboursement doit remplir \u00e0 la fois les conditions de fond et de forme suivantes :<\/div>\n<div class=\"ewa-rteLine\"><\/div>\n<div class=\"ewa-rteLine\">1 \u2013 Les conditions de fond :<\/div>\n<div class=\"ewa-rteLine\"><\/div>\n<div class=\"ewa-rteLine\">Votre demande porte sur l&rsquo;un des trois premiers trimestres civils :<\/div>\n<div class=\"ewa-rteLine\">&#8211; vous devez \u00eatre soumis au r\u00e9gime r\u00e9el d\u2019imposition obligatoirement ;<\/div>\n<div class=\"ewa-rteLine\">&#8211; la d\u00e9claration du trimestre ou chacune des d\u00e9clarations du trimestre doit faire appara\u00eetre un cr\u00e9dit de TVA ;<\/div>\n<div class=\"ewa-rteLine\">&#8211; le remboursement demand\u00e9 doit \u00eatre au moins \u00e9gal \u00e0 100 000 F CFP;<\/div>\n<div class=\"ewa-rteLine\">&#8211; la demande de remboursement doit \u00eatre d\u00e9pos\u00e9e au plus tard, le dernier jour du mois suivant le trimestre concern\u00e9.<\/div>\n<div class=\"ewa-rteLine\"><\/div>\n<div class=\"ewa-rteLine\">Votre demande porte sur une ann\u00e9e civile :<\/div>\n<div class=\"ewa-rteLine\">&#8211; le remboursement demand\u00e9 est au moins \u00e9gal \u00e0 20 000 F CFP.<\/div>\n<div class=\"ewa-rteLine\">&#8211; la demande doit \u00eatre d\u00e9pos\u00e9e au plus tard, le 31 janvier de l\u2019ann\u00e9e suivante.<\/div>\n<div class=\"ewa-rteLine\"><\/div>\n<div class=\"ewa-rteLine\">2 \u2013 Les conditions de forme :<\/div>\n<div class=\"ewa-rteLine\"><\/div>\n<div class=\"ewa-rteLine\">La demande de remboursement de cr\u00e9dit de TVA doit \u00eatre formul\u00e9e sur l\u2019imprim\u00e9 n\u00b01040, disponible au t\u00e9l\u00e9chargement auquel doivent-\u00eatre joints les documents suivants :<\/div>\n<div class=\"ewa-rteLine\"><\/div>\n<div class=\"ewa-rteLine\">&#8211; un relev\u00e9 d\u2019identit\u00e9 bancaire (RIB)<\/div>\n<div class=\"ewa-rteLine\">&#8211; un relev\u00e9 des documents d\u2019importation (1)<\/div>\n<div class=\"ewa-rteLine\">&#8211; un relev\u00e9 des factures d\u2019achat justifiant de la taxe d\u00e9ductible (1)<\/div>\n<div class=\"ewa-rteLine\">&#8211; une copie de la d\u00e9claration faisant appara\u00eetre le cr\u00e9dit dont le remboursement est demand\u00e9.<\/div>\n<div class=\"ewa-rteLine\">&#8211; Les relev\u00e9s justifiant de la TVA qui vous a \u00e9t\u00e9 factur\u00e9e indiqueront les coordonn\u00e9es du fournisseur, la nature de la prestation ou du bien, le montant hors taxes, la TVA correspondante et le total de la facture, la date de paiement pour les factures correspondant \u00e0 des prestations de services. Pour toute demande de renseignements relatifs aux conditions de fond ou de forme, vous pouvez nous envoyer un courriel \u00e0 l\u2019adresse : directiondesimpots@dicp.gov.pf.<\/div>\n<div class=\"ewa-rteLine\"><\/div>\n<div class=\"ewa-rteLine\">(1) A produire s\u2019il s\u2019agit de la premi\u00e8re demande de remboursement et en tout \u00e9tat de cause \u00e0 toute r\u00e9quisition de la DICP.<\/div>\n<\/div><\/div><\/div><div class=\"fusion-panel panel-default fusion-faq-post fusion-faq-post-3789 tva \"><span class=\"entry-title rich-snippet-hidden\">Pour quel r\u00e9gime de TVA opter ?<\/span><span class=\"vcard rich-snippet-hidden\"><span class=\"fn\"><a href=\"https:\/\/www.service-public.pf\/dicp\/author\/ikva\/\" title=\"Articles par ikva\" rel=\"author\">ikva<\/a><\/span><\/span><span class=\"updated rich-snippet-hidden\">2025-03-26T03:41:49+01:00<\/span><div class=\"panel-heading\"><h4 id=\"faq_1-3789\" class=\"panel-title toggle\"><a data-toggle=\"collapse\" class=\"collapsed\" data-parent=\"#accordian-1\" data-target=\"#collapse-1-3789\" href=\"#collapse-1-3789\" aria-expanded=\"false\"><div class=\"fusion-toggle-icon-wrapper\"><div class=\"fusion-toggle-icon-wrapper-main\"><div class=\"fusion-toggle-icon-wrapper-sub\"><i class=\"fa-fusion-box active-icon fa-arrow-down fas\" aria-hidden=\"true\"><\/i><i class=\"fa-fusion-box inactive-icon fa-arrow-right fas\" aria-hidden=\"true\"><\/i><\/div><\/div><\/div><div class=\"fusion-toggle-heading\">Pour quel r\u00e9gime de TVA opter ?<\/div><\/a><\/h4><\/div><div id=\"collapse-1-3789\" aria-labelledby=\"faq_1-3789\" class=\"panel-collapse collapse\"><div class=\"panel-body toggle-content post-content\"><p><strong>Trois types d\u2019option sont propos\u00e9s aux assujettis \u00e0 la TVA<\/strong><\/p>\n<p><em>I \u2013 Assujettissement \u00e0 la TVA des op\u00e9rations exon\u00e9r\u00e9es<\/em><\/p>\n<p><em>II \u2013 Changement de r\u00e9gime d\u2019imposition \u00e0 la TVA<\/em><\/p>\n<p><em>III \u2013 Paiement de la TVA d\u2019apr\u00e8s les d\u00e9bits<\/em><\/p>\n<p>Chaque assujetti est libre de choisir une ou plusieurs options de son plein gr\u00e9 en fonction de ses propres int\u00e9r\u00eats. L\u2019option est \u00e0 effectuer sur un imprim\u00e9 d\u2019option pr\u00e9vu \u00e0 cet effet.<\/p>\n<\/div><\/div><\/div><div class=\"fusion-panel panel-default fusion-faq-post fusion-faq-post-3793 tva \"><span class=\"entry-title rich-snippet-hidden\">Quels sont les principaux taux de TVA ?<\/span><span class=\"vcard rich-snippet-hidden\"><span class=\"fn\"><a href=\"https:\/\/www.service-public.pf\/dicp\/author\/ikva\/\" title=\"Articles par ikva\" rel=\"author\">ikva<\/a><\/span><\/span><span class=\"updated rich-snippet-hidden\">2025-03-26T03:42:07+01:00<\/span><div class=\"panel-heading\"><h4 id=\"faq_1-3793\" class=\"panel-title toggle\"><a data-toggle=\"collapse\" class=\"collapsed\" data-parent=\"#accordian-1\" data-target=\"#collapse-1-3793\" href=\"#collapse-1-3793\" aria-expanded=\"false\"><div class=\"fusion-toggle-icon-wrapper\"><div class=\"fusion-toggle-icon-wrapper-main\"><div class=\"fusion-toggle-icon-wrapper-sub\"><i class=\"fa-fusion-box active-icon fa-arrow-down fas\" aria-hidden=\"true\"><\/i><i class=\"fa-fusion-box inactive-icon fa-arrow-right fas\" aria-hidden=\"true\"><\/i><\/div><\/div><\/div><div class=\"fusion-toggle-heading\">Quels sont les principaux taux de TVA ?<\/div><\/a><\/h4><\/div><div id=\"collapse-1-3793\" aria-labelledby=\"faq_1-3793\" class=\"panel-collapse collapse\"><div class=\"panel-body toggle-content post-content\"><p class=\"text-align-justify\">En Polyn\u00e9sie fran\u00e7aise, il existe trois taux de TVA :<\/p>\n<ul>\n<li class=\"text-align-justify\">le taux r\u00e9duit de 5 % s\u2019applique notamment aux produits alimentaires, aux prestations de services relatives au transport de voyageurs, \u00e0 la fourniture d\u2019\u00e9lectricit\u00e9, \u00e0 l\u2019h\u00e9bergement dans les \u00e9tablissements h\u00f4teliers.<\/li>\n<li class=\"text-align-justify\">le taux interm\u00e9diaire 13 % s\u2019applique \u00e0 toutes les prestations de services non soumises au taux r\u00e9duit ou non express\u00e9ment exon\u00e9r\u00e9es.<\/li>\n<li class=\"text-align-justify\">le taux normal de 16 % s\u2019applique \u00e0 tous les produits, notamment import\u00e9s, \u00e0 l\u2019exception des produits soumis au taux r\u00e9duit ou express\u00e9ment exon\u00e9r\u00e9s.<\/li>\n<\/ul>\n<\/div><\/div><\/div><div class=\"fusion-panel panel-default fusion-faq-post fusion-faq-post-3797 tva \"><span class=\"entry-title rich-snippet-hidden\">Pour quel r\u00e9gime de TVA opter ?<\/span><span class=\"vcard rich-snippet-hidden\"><span class=\"fn\"><a href=\"https:\/\/www.service-public.pf\/dicp\/author\/ikva\/\" title=\"Articles par ikva\" rel=\"author\">ikva<\/a><\/span><\/span><span class=\"updated rich-snippet-hidden\">2025-08-13T22:58:39+02:00<\/span><div class=\"panel-heading\"><h4 id=\"faq_1-3797\" class=\"panel-title toggle\"><a data-toggle=\"collapse\" class=\"collapsed\" data-parent=\"#accordian-1\" data-target=\"#collapse-1-3797\" href=\"#collapse-1-3797\" aria-expanded=\"false\"><div class=\"fusion-toggle-icon-wrapper\"><div class=\"fusion-toggle-icon-wrapper-main\"><div class=\"fusion-toggle-icon-wrapper-sub\"><i class=\"fa-fusion-box active-icon fa-arrow-down fas\" aria-hidden=\"true\"><\/i><i class=\"fa-fusion-box inactive-icon fa-arrow-right fas\" aria-hidden=\"true\"><\/i><\/div><\/div><\/div><div class=\"fusion-toggle-heading\">Pour quel r\u00e9gime de TVA opter ?<\/div><\/a><\/h4><\/div><div id=\"collapse-1-3797\" aria-labelledby=\"faq_1-3797\" class=\"panel-collapse collapse\"><div class=\"panel-body toggle-content post-content\"><p class=\"text-align-justify\">Les r\u00e9gimes d\u2019imposition \u00e0 la TVA sont au nombre de deux : la franchise et le r\u00e9gime r\u00e9el d&rsquo;imposition.<\/p>\n<h3 class=\"text-align-justify\"><u>Le r\u00e9gime de la franchise en base<\/u><\/h3>\n<p class=\"text-align-justify\">Il s\u2019applique aux assujettis dont le chiffre d\u2019affaires annuel est inf\u00e9rieur \u00e0 10 millions de F CFP. Ce r\u00e9gime vous permet d\u2019\u00eatre dispens\u00e9 de l\u2019obligation de facturer la TVA \u00e0 vos clients. Cependant dans ce cas, il vous est interdit de d\u00e9duire la TVA factur\u00e9e par vos fournisseurs. Vous avez l\u2019obligation de porter sur vos factures la mention : \u00ab TVA non applicable, franchise en base \u00bb.<\/p>\n<p class=\"text-align-justify\">Vous avez \u00e9galement la possibilit\u00e9 d\u2019opter pour le r\u00e9gime r\u00e9el sous certaines conditions.<\/p>\n<p class=\"text-align-justify\">Le seuil de 10 millions de F CFP doit \u00eatre ramen\u00e9 au prorata temporis si vous d\u00e9butez votre activit\u00e9 en cours d\u2019ann\u00e9e. En cas de d\u00e9passement du seuil en cours d\u2019ann\u00e9e, la TVA doit \u00eatre factur\u00e9e \u00e0 compter du 1er jour du mois qui suit celui au cours duquel intervient ce d\u00e9passement.<\/p>\n<p>&nbsp;<\/p>\n<h3 class=\"text-align-justify\"><u>Le r\u00e9gime r\u00e9el<\/u><\/h3>\n<h4 class=\"text-align-justify\">Le r\u00e9gime r\u00e9el trimestriel :<\/h4>\n<p class=\"text-align-justify\">Il s\u2019applique de droit aux assujettis dont le chiffre d\u2019affaires annuel est compris entre :<\/p>\n<ul>\n<li class=\"text-align-justify\"><span style=\"color: #ff0000\">5 et 150 millions de F CFP pour les entreprises prestataires de services ;<\/span><\/li>\n<li class=\"text-align-justify\"><span style=\"color: #ff0000\">15 et 150 millions de F CFP pour les commer\u00e7ants.<\/span><\/li>\n<\/ul>\n<p class=\"text-align-justify\">Les assujettis soumis \u00e0 ce r\u00e9gime sont tenus de d\u00e9poser \u00e0 la Recette des imp\u00f4ts accompagn\u00e9es du paiement, 4 d\u00e9clarations trimestrielles uniform\u00e9ment r\u00e9parties sur l\u2019ann\u00e9e, au plus tard le 15 du mois qui suit le trimestre civil \u00e9coul\u00e9.<\/p>\n<h4 class=\"text-align-justify\">Le r\u00e9gime r\u00e9el mensuel :<\/h4>\n<p class=\"text-align-justify\">Il s\u2019applique de droit aux assujettis dont le chiffre d\u2019affaires annuel est sup\u00e9rieur \u00e0 150 millions de F CFP. Les assujettis soumis \u00e0 ce r\u00e9gime sont tenus de d\u00e9poser une d\u00e9claration mensuelle \u00e0 la Recette des imp\u00f4ts accompagn\u00e9e du paiement au plus tard le 15 du mois suivant.<\/p>\n<\/div><\/div><\/div><div class=\"fusion-panel panel-default fusion-faq-post fusion-faq-post-3802 tva \"><span class=\"entry-title rich-snippet-hidden\">Quelles sont les principales op\u00e9rations exon\u00e9r\u00e9es de TVA ?<\/span><span class=\"vcard rich-snippet-hidden\"><span class=\"fn\"><a href=\"https:\/\/www.service-public.pf\/dicp\/author\/ikva\/\" title=\"Articles par ikva\" rel=\"author\">ikva<\/a><\/span><\/span><span class=\"updated rich-snippet-hidden\">2025-03-26T03:45:30+01:00<\/span><div class=\"panel-heading\"><h4 id=\"faq_1-3802\" class=\"panel-title toggle\"><a data-toggle=\"collapse\" class=\"collapsed\" data-parent=\"#accordian-1\" data-target=\"#collapse-1-3802\" href=\"#collapse-1-3802\" aria-expanded=\"false\"><div class=\"fusion-toggle-icon-wrapper\"><div class=\"fusion-toggle-icon-wrapper-main\"><div class=\"fusion-toggle-icon-wrapper-sub\"><i class=\"fa-fusion-box active-icon fa-arrow-down fas\" aria-hidden=\"true\"><\/i><i class=\"fa-fusion-box inactive-icon fa-arrow-right fas\" aria-hidden=\"true\"><\/i><\/div><\/div><\/div><div class=\"fusion-toggle-heading\">Quelles sont les principales op\u00e9rations exon\u00e9r\u00e9es de TVA ?<\/div><\/a><\/h4><\/div><div id=\"collapse-1-3802\" aria-labelledby=\"faq_1-3802\" class=\"panel-collapse collapse\"><div class=\"panel-body toggle-content post-content\"><p class=\"text-align-justify\">La TVA s\u2019applique en principe \u00e0 tous les biens et services import\u00e9s, livr\u00e9s, consomm\u00e9s ou utilis\u00e9s en Polyn\u00e9sie fran\u00e7aise.<\/p>\n<p class=\"text-align-justify\">Sauf cas particulier, toute personne exer\u00e7ant une activit\u00e9 \u00e9conomique (industrielle, commerciale, lib\u00e9rale, civile, agricole, etc) non salari\u00e9e, est assujettie \u00e0 la TVA.<\/p>\n<p class=\"text-align-justify\">Toutefois, certains produits ou prestations de service sont exon\u00e9r\u00e9s de la TVA (liste non exhaustive) et notamment :<\/p>\n<ul>\n<li class=\"text-align-justify\">Les produits de premi\u00e8re n\u00e9cessit\u00e9 (baguette de pain, farine, riz\u2026)<\/li>\n<li class=\"text-align-justify\">Les produits de l\u2019agriculture ou de la p\u00eache non transform\u00e9s<\/li>\n<li class=\"text-align-justify\">Certains carburants (essence, fioul, gazole) ainsi que le gaz<\/li>\n<li class=\"text-align-justify\">Les prestations relevant de l\u2019exercice des professions m\u00e9dicales et param\u00e9dicales<\/li>\n<li class=\"text-align-justify\">Les locations de logements ou de locaux nus ou meubl\u00e9s<\/li>\n<li class=\"text-align-justify\">Les exportations de biens et les prestations de services directement li\u00e9es \u00e0 l\u2019exportation<\/li>\n<li class=\"text-align-justify\">Les ventes d\u2019objet d\u2019artisanat traditionnel effectu\u00e9es directement par leur fabricant<\/li>\n<li class=\"text-align-justify\">Le transport interinsulaire de marchandises.<\/li>\n<\/ul>\n<\/div><\/div><\/div><div class=\"fusion-panel panel-default fusion-faq-post fusion-faq-post-3806 tva \"><span class=\"entry-title rich-snippet-hidden\">Quels moyens de paiement utiliser \u00e0 la Recette des imp\u00f4ts ?<\/span><span class=\"vcard rich-snippet-hidden\"><span class=\"fn\"><a href=\"https:\/\/www.service-public.pf\/dicp\/author\/ikva\/\" title=\"Articles par ikva\" rel=\"author\">ikva<\/a><\/span><\/span><span class=\"updated rich-snippet-hidden\">2025-09-10T03:55:54+02:00<\/span><div class=\"panel-heading\"><h4 id=\"faq_1-3806\" class=\"panel-title toggle\"><a data-toggle=\"collapse\" class=\"collapsed\" data-parent=\"#accordian-1\" data-target=\"#collapse-1-3806\" href=\"#collapse-1-3806\" aria-expanded=\"false\"><div class=\"fusion-toggle-icon-wrapper\"><div class=\"fusion-toggle-icon-wrapper-main\"><div class=\"fusion-toggle-icon-wrapper-sub\"><i class=\"fa-fusion-box active-icon fa-arrow-down fas\" aria-hidden=\"true\"><\/i><i class=\"fa-fusion-box inactive-icon fa-arrow-right fas\" aria-hidden=\"true\"><\/i><\/div><\/div><\/div><div class=\"fusion-toggle-heading\">Quels moyens de paiement utiliser \u00e0 la Recette des imp\u00f4ts ?<\/div><\/a><\/h4><\/div><div id=\"collapse-1-3806\" aria-labelledby=\"faq_1-3806\" class=\"panel-collapse collapse\"><div class=\"panel-body toggle-content post-content\"><p class=\"text-align-justify\">Les paiements effectu\u00e9s aupr\u00e8s de la Recette des Imp\u00f4ts peuvent \u00eatre effectu\u00e9s:<\/p>\n<ul>\n<li class=\"text-align-justify\">en num\u00e9raire , pour les sommes inf\u00e9rieures \u00e0 119.000 francs CFP ;<\/li>\n<li>par carte bancaire au guichet du service client\u00e8le ;<\/li>\n<li class=\"text-align-justify\">par ch\u00e8que libell\u00e9 \u00e0 l\u2019ordre du Tr\u00e9sor Public ;<\/li>\n<li class=\"text-align-justify\">par virement bancaire sur le compte IEOM de la Recette des imp\u00f4ts: n\u00b045189\/00003\/61110000000\/45.<\/li>\n<\/ul>\n<p class=\"text-align-justify\">En cas de virement sur le compte IEOM de la Recette des imp\u00f4ts, vous devez imp\u00e9rativement porter ou faire porter dans le libell\u00e9 de votre virement, votre num\u00e9ro TAHITI et votre identification, la d\u00e9signation de l\u2019imp\u00f4t et la p\u00e9riode de d\u00e9claration auquel votre virement se rattache, sans oublier d\u2019envoyer votre d\u00e9claration \u00e0 la Recette des imp\u00f4ts.<\/p>\n<p class=\"text-align-justify\">En cas d\u2019acheminement des d\u00e9clarations TVA ou CST-S ou autres par la voie postale, la date retenue pour le d\u00e9p\u00f4t de ces d\u00e9clarations est celle figurant sur le cachet de la poste qui fait foi de la date d\u2019exp\u00e9dition. En cas de remise directe \u00e0 la Recette des imp\u00f4ts, la date retenue est la date \u00e0 laquelle cette remise est effectu\u00e9e. Les d\u00e9clarations doivent \u00eatre post\u00e9es \u00e0 l\u2019adresse suivante : Boite Postale 72 &#8211; 98 713 Papeete.<\/p>\n<p class=\"text-align-justify\">Enfin, il est pr\u00e9cis\u00e9 que le paiement des droits de timbres fiscaux se font exclusivement sous forme de num\u00e9raires. Il en est de m\u00eame pour la taxe de mise en circulation et la taxe d\u2019environnement pour lesquelles sont n\u00e9anmoins accept\u00e9s les ch\u00e8ques de banque certifi\u00e9s.<\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-2 fusion-flex-container has-pattern-background has-mask-background nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1216.8px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-1 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-3\" style=\"--awb-margin-top:30px;\"><h2 style=\"align-items: center;gap: 10px\"><img decoding=\"async\" class=\"lazyload alignnone wp-image-1831\" src=\"https:\/\/www.service-public.pf\/dicp\/wp-content\/uploads\/sites\/59\/2024\/12\/DICP_Pictos_Declaration-300x300.png\" data-orig-src=\"https:\/\/www.service-public.pf\/dicp\/wp-content\/uploads\/sites\/59\/2024\/12\/DICP_Pictos_Declaration-300x300.png\" alt=\"\" width=\"96\" height=\"96\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%2796%27%20height%3D%2796%27%20viewBox%3D%270%200%2096%2096%27%3E%3Crect%20width%3D%2796%27%20height%3D%2796%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-srcset=\"https:\/\/www.service-public.pf\/dicp\/wp-content\/uploads\/sites\/59\/2024\/12\/DICP_Pictos_Declaration-66x66.png 66w, https:\/\/www.service-public.pf\/dicp\/wp-content\/uploads\/sites\/59\/2024\/12\/DICP_Pictos_Declaration-150x150.png 150w, https:\/\/www.service-public.pf\/dicp\/wp-content\/uploads\/sites\/59\/2024\/12\/DICP_Pictos_Declaration-200x200.png 200w, https:\/\/www.service-public.pf\/dicp\/wp-content\/uploads\/sites\/59\/2024\/12\/DICP_Pictos_Declaration-300x300.png 300w, https:\/\/www.service-public.pf\/dicp\/wp-content\/uploads\/sites\/59\/2024\/12\/DICP_Pictos_Declaration-400x400.png 400w, https:\/\/www.service-public.pf\/dicp\/wp-content\/uploads\/sites\/59\/2024\/12\/DICP_Pictos_Declaration-600x600.png 600w, https:\/\/www.service-public.pf\/dicp\/wp-content\/uploads\/sites\/59\/2024\/12\/DICP_Pictos_Declaration-768x768.png 768w, https:\/\/www.service-public.pf\/dicp\/wp-content\/uploads\/sites\/59\/2024\/12\/DICP_Pictos_Declaration-800x800.png 800w, https:\/\/www.service-public.pf\/dicp\/wp-content\/uploads\/sites\/59\/2024\/12\/DICP_Pictos_Declaration-1024x1024.png 1024w, https:\/\/www.service-public.pf\/dicp\/wp-content\/uploads\/sites\/59\/2024\/12\/DICP_Pictos_Declaration-1200x1200.png 1200w, https:\/\/www.service-public.pf\/dicp\/wp-content\/uploads\/sites\/59\/2024\/12\/DICP_Pictos_Declaration.png 1250w\" data-sizes=\"auto\" data-orig-sizes=\"(max-width: 96px) 100vw, 96px\" \/><br \/>\nFormulaires de d\u00e9claration<\/h2>\n<\/div><div ><a class=\"fusion-button button-flat fusion-button-default-size button-default fusion-button-default button-1 fusion-button-default-span fusion-button-default-type\" target=\"_blank\" rel=\"noopener noreferrer\" href=\"https:\/\/www.service-public.pf\/dicp\/declarations-les-imprimes\/#tva\"><span class=\"fusion-button-text awb-button__text awb-button__text--default\">t\u00e9l\u00e9chargez es formulaires<\/span><\/a><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-2 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-4\" style=\"--awb-margin-top:30px;\"><h2 style=\"align-items: center;gap: 10px\"><img class=\"lazyload\" decoding=\"async\" src=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%27100%27%20height%3D%27100%27%20viewBox%3D%270%200%20100%20100%27%3E%3Crect%20width%3D%27100%27%20height%3D%27100%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-orig-src=\"https:\/\/www.service-public.pf\/dicp\/wp-content\/uploads\/sites\/59\/2024\/12\/DICP_Pictos_Recouvrement.jpg\" alt=\"D\u00e9p\u00f4t et paiement de la d\u00e9claration\" width=\"100\" height=\"100\" \/><br \/>\nD\u00e9p\u00f4t et paiement de la d\u00e9claration<\/h2>\n<\/div><style type=\"text\/css\">.fusion-faqs-wrapper #accordian-2 .fusion-panel { border-color:var(--awb-color3); }.fusion-faqs-wrapper #accordian-2 .fusion-panel:hover{ border-color: var(--awb-color3); }.fusion-accordian #accordian-2 .panel-title a .fa-fusion-box:before{ font-size: 16px;width: 16px;}.fusion-accordian #accordian-2 .panel-title a .fa-fusion-box{ color: #ffffff;}.fusion-accordian  #accordian-2 .panel-title a{font-family:var(--awb-typography1-font-family);font-weight:var(--awb-typography1-font-weight);font-style:var(--awb-typography1-font-style);}.fusion-accordian  #accordian-2 .panel-title a:not(:hover){color:var(--awb-color5);}.fusion-accordian  #accordian-2 .toggle-content{font-size:15px;color:var(--awb-color6);font-family:var(--awb-typography4-font-family);font-weight:var(--awb-typography4-font-weight);font-style:var(--awb-typography4-font-style);}.fusion-accordian #accordian-2 .fa-fusion-box { background-color: #0078b5 !important;border-color: #0078b5 !important;}.fusion-accordian #accordian-2 .panel-title a:hover,.fusion-accordian #accordian-2 .panel-title a.hover { color: #001e3c;}.fusion-faq-shortcode .fusion-accordian #accordian-2 .fusion-toggle-boxed-mode:hover .panel-title a { color: #001e3c;}.fusion-accordian #accordian-2 .panel-title a:hover .fa-fusion-box,.fusion-accordian #accordian-2 .panel-title a.hover .fa-fusion-box { background-color: #001e3c!important;border-color: #001e3c!important;}.fusion-faqs-wrapper .fusion-accordian #accordian-2 .panel-title a.active{ color: #001e3c !important;}.fusion-faqs-wrapper .fusion-accordian #accordian-2 .panel-title .active .fa-fusion-box { background-color: #001e3c!important;border-color: #001e3c!important;}<\/style><div class=\"fusion-faq-shortcode\" style=\"\"><div class=\"fusion-faqs-wrapper\"><div class=\"accordian fusion-accordian\"><div class=\"panel-group \" id=\"accordian-2\"><div class=\"fusion-panel panel-default fusion-faq-post fusion-faq-post-1702 demarches-courantes depot-et-paiement-de-la-declaration particuliers \"><span class=\"entry-title rich-snippet-hidden\">O\u00f9 d\u00e9poser et payer mon imp\u00f4t ?<\/span><span class=\"vcard rich-snippet-hidden\"><span class=\"fn\"><a href=\"https:\/\/www.service-public.pf\/dicp\/author\/tagency\/\" title=\"Articles par tagency\" rel=\"author\">tagency<\/a><\/span><\/span><span class=\"updated rich-snippet-hidden\">2025-09-10T01:41:31+02:00<\/span><div class=\"panel-heading\"><h4 id=\"faq_2-1702\" class=\"panel-title toggle\"><a data-toggle=\"collapse\" class=\"collapsed\" data-parent=\"#accordian-2\" data-target=\"#collapse-2-1702\" href=\"#collapse-2-1702\" aria-expanded=\"false\"><div class=\"fusion-toggle-icon-wrapper\"><div class=\"fusion-toggle-icon-wrapper-main\"><div class=\"fusion-toggle-icon-wrapper-sub\"><i class=\"fa-fusion-box active-icon fa-arrow-down fas\" aria-hidden=\"true\"><\/i><i class=\"fa-fusion-box inactive-icon fa-arrow-right fas\" aria-hidden=\"true\"><\/i><\/div><\/div><\/div><div class=\"fusion-toggle-heading\">O\u00f9 d\u00e9poser et payer mon imp\u00f4t ?<\/div><\/a><\/h4><\/div><div id=\"collapse-2-1702\" aria-labelledby=\"faq_2-1702\" class=\"panel-collapse collapse\"><div class=\"panel-body toggle-content post-content\"><p>Votre d\u00e9claration fiscale d\u00fbment renseign\u00e9e doit \u00eatre d\u00e9pos\u00e9e, accompagn\u00e9e de son paiement ou de son justificatif, aupr\u00e8s de la Recette des imp\u00f4ts.<\/p>\n<p>La Recette des imp\u00f4ts est situ\u00e9e au 1er \u00e9tage de l\u2019immeuble administratif A1&amp;A2, 11 rue du commandant Destremau, Papeete.<\/p>\n<p>R\u00e9ception sans rendez-vous, \u00e0 nos guichets : du lundi au vendredi de 7h30 \u00e0 12h30. Sur rendez-vous avec un contr\u00f4leur des imp\u00f4ts : jusqu&rsquo;\u00e0 14h30 du lundi au jeudi et 13h30 le vendredi.<\/p>\n<p>T\u00e9l : 40 46 13 13 &#8211; Fax : 40 46 13 01<\/p>\n<\/div><\/div><\/div><div class=\"fusion-panel panel-default fusion-faq-post fusion-faq-post-1706 demarches-courantes depot-et-paiement-de-la-declaration particuliers \"><span class=\"entry-title rich-snippet-hidden\">Quels moyens de paiement utiliser \u00e0 la Recette des imp\u00f4ts ?<\/span><span class=\"vcard rich-snippet-hidden\"><span class=\"fn\"><a href=\"https:\/\/www.service-public.pf\/dicp\/author\/tagency\/\" title=\"Articles par tagency\" rel=\"author\">tagency<\/a><\/span><\/span><span class=\"updated rich-snippet-hidden\">2025-09-10T04:19:47+02:00<\/span><div class=\"panel-heading\"><h4 id=\"faq_2-1706\" class=\"panel-title toggle\"><a data-toggle=\"collapse\" class=\"collapsed\" data-parent=\"#accordian-2\" data-target=\"#collapse-2-1706\" href=\"#collapse-2-1706\" aria-expanded=\"false\"><div class=\"fusion-toggle-icon-wrapper\"><div class=\"fusion-toggle-icon-wrapper-main\"><div class=\"fusion-toggle-icon-wrapper-sub\"><i class=\"fa-fusion-box active-icon fa-arrow-down fas\" aria-hidden=\"true\"><\/i><i class=\"fa-fusion-box inactive-icon fa-arrow-right fas\" aria-hidden=\"true\"><\/i><\/div><\/div><\/div><div class=\"fusion-toggle-heading\">Quels moyens de paiement utiliser \u00e0 la Recette des imp\u00f4ts ?<\/div><\/a><\/h4><\/div><div id=\"collapse-2-1706\" aria-labelledby=\"faq_2-1706\" class=\"panel-collapse collapse\"><div class=\"panel-body toggle-content post-content\"><p class=\"text-align-justify\">Les paiements effectu\u00e9s aupr\u00e8s de la Recette des Imp\u00f4ts peuvent \u00eatre effectu\u00e9s:<\/p>\n<ul>\n<li class=\"text-align-justify\">en num\u00e9raire , pour les sommes inf\u00e9rieures \u00e0 119.000 francs CFP ;<\/li>\n<li>par carte bancaire au guichet du service client\u00e8le ;<\/li>\n<li class=\"text-align-justify\">par ch\u00e8que libell\u00e9 \u00e0 l\u2019ordre du Tr\u00e9sor Public ;<\/li>\n<li class=\"text-align-justify\">par virement bancaire sur le compte IEOM de la Recette des imp\u00f4ts: n\u00b045189\/00003\/61110000000\/45.<\/li>\n<\/ul>\n<p class=\"text-align-justify\">En cas de virement sur le compte IEOM de la Recette des imp\u00f4ts, vous devez imp\u00e9rativement porter ou faire porter dans le libell\u00e9 de votre virement, votre num\u00e9ro TAHITI et votre identification, la d\u00e9signation de l\u2019imp\u00f4t et la p\u00e9riode de d\u00e9claration auquel votre virement se rattache, sans oublier d\u2019envoyer votre d\u00e9claration \u00e0 la Recette des imp\u00f4ts.<\/p>\n<p class=\"text-align-justify\">En cas d\u2019acheminement des d\u00e9clarations TVA ou CST-S ou autres par la voie postale, la date retenue pour le d\u00e9p\u00f4t de ces d\u00e9clarations est celle figurant sur le cachet de la poste qui fait foi de la date d\u2019exp\u00e9dition. En cas de remise directe \u00e0 la Recette des imp\u00f4ts, la date retenue est la date \u00e0 laquelle cette remise est effectu\u00e9e. Les d\u00e9clarations doivent \u00eatre post\u00e9es \u00e0 l\u2019adresse suivante : Boite Postale 72 &#8211; 98 713 Papeete.<\/p>\n<p class=\"text-align-justify\">Enfin, il est pr\u00e9cis\u00e9 que le paiement des droits de timbres fiscaux se font exclusivement sous forme de num\u00e9raires. Il en est de m\u00eame pour la taxe de mise en circulation et la taxe d\u2019environnement pour lesquelles sont n\u00e9anmoins accept\u00e9s les ch\u00e8ques de banque certifi\u00e9s.<\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-3 fusion-flex-container has-pattern-background has-mask-background nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1216.8px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-3 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-5\" style=\"--awb-margin-top:30px;\"><h2 style=\"align-items: center;gap: 10px\"><img class=\"lazyload\" decoding=\"async\" src=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%27100%27%20height%3D%27100%27%20viewBox%3D%270%200%20100%20100%27%3E%3Crect%20width%3D%27100%27%20height%3D%27100%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-orig-src=\"https:\/\/www.service-public.pf\/dicp\/wp-content\/uploads\/sites\/59\/2024\/12\/DICP_Pictos_Reglementation-fiscale.jpg\" alt=\"Texte de r\u00e9f\u00e9rence\" width=\"100\" height=\"100\" \/><br \/>\nTexte de r\u00e9f\u00e9rence<\/h2>\n<\/div><div class=\"fusion-text fusion-text-6\"><p>1. Chap Ier &#8211; Champ d&rsquo;application<br \/>\n2. Chap II &#8211; Assiette de la taxe<br \/>\n3. Chap III &#8211; Taux<br \/>\n4. Chap IV &#8211; Exigibilit\u00e9<br \/>\n5. Chap V &#8211; Obligations des assujettis<br \/>\n6. Chap VI &#8211; Liquidation de la taxe<br \/>\n7. Chap VII &#8211; R\u00e9gimes d&rsquo;imposition<br \/>\n8. Chap VIII &#8211; Dispositions diverses<br \/>\n9. Chap IX &#8211; R\u00e9gime particulier des op\u00e9rations internationales d&rsquo;\u00e9changes de biens<br \/>\n99. Chap X &#8211; Dispositions transitoires<\/p>\n<div class=\"fusion-button-wrapper\"><a class=\"fusion-button button-flat fusion-button-default-size button-default fusion-button-default button-2 fusion-button-default-span fusion-button-default-type\" target=\"_blank\" rel=\"noopener noreferrer\" href=\"https:\/\/lexpol.cloud.pf\/LexpolAfficheTexte.php?texte=581595\"><i class=\"fa-external-link-alt fas awb-button__icon awb-button__icon--default button-icon-left\" aria-hidden=\"true\"><\/i><span class=\"fusion-button-text awb-button__text awb-button__text--default\">Consultez le Code des imp\u00f4ts<\/span><\/a><\/div>\n<\/div><\/div><\/div><\/div><\/div><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-4 fusion-flex-container has-pattern-background has-mask-background nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1216.8px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><\/div><\/div><\/p>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":98,"featured_media":0,"parent":2896,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"_seopress_robots_primary_cat":"","_seopress_titles_title":"","_seopress_titles_desc":"","_seopress_robots_index":"","footnotes":""},"class_list":["post-2965","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/pages\/2965","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/types\/page"}],"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=2965"}],"version-history":[{"count":3,"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/pages\/2965\/revisions"}],"predecessor-version":[{"id":4921,"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/pages\/2965\/revisions\/4921"}],"up":[{"embeddable":true,"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/pages\/2896"}],"wp:attachment":[{"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/media?parent=2965"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}