{"id":2993,"date":"2025-02-10T22:15:54","date_gmt":"2025-02-10T21:15:54","guid":{"rendered":"https:\/\/www.service-public.pf\/dicp\/?page_id=2993"},"modified":"2025-02-10T23:30:23","modified_gmt":"2025-02-10T22:30:23","slug":"je-suis-une-personne-physique-ou-morale-relevant-du-regime-de-limpot-sur-les-transactions","status":"publish","type":"page","link":"https:\/\/www.service-public.pf\/dicp\/professionnels\/vos-impots\/je-suis-une-personne-physique-ou-morale-relevant-du-regime-de-limpot-sur-les-transactions\/","title":{"rendered":"Je suis une personne physique ou morale relevant du r\u00e9gime <br> de l\u2019imp\u00f4t sur les transactions"},"content":{"rendered":"<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-stretch 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>Principaux imp\u00f4ts auxquels sont soumises les personnes physiques ou soci\u00e9t\u00e9s relevant du r\u00e9gime de l&rsquo;imp\u00f4t sur les transactions et exer\u00e7ant une activit\u00e9 en Polyn\u00e9sie fran\u00e7aise.<\/p>\n<\/div><div class=\"fusion-builder-row fusion-builder-row-inner fusion-row fusion-flex-align-items-stretch fusion-flex-content-wrap\" style=\"--awb-flex-grow:0;--awb-flex-grow-medium:0;--awb-flex-grow-small:0;--awb-flex-shrink:0;--awb-flex-shrink-medium:0;--awb-flex-shrink-small:0;width:104% !important;max-width:104% !important;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-0 fusion_builder_column_inner_1_3 1_3 fusion-flex-column fusion-column-inner-bg-wrapper\" style=\"--awb-padding-top:20px;--awb-padding-right:10px;--awb-padding-bottom:20px;--awb-padding-left:10px;--awb-inner-bg-color:#f8f8f8;--awb-inner-bg-color-hover:#eaeaea;--awb-inner-bg-size:cover;--awb-border-color:#dddddd;--awb-border-top:1px;--awb-border-right:1px;--awb-border-bottom:1px;--awb-border-left:1px;--awb-border-style:solid;--awb-width-large:33.333333333333%;--awb-margin-top-large:0px;--awb-spacing-right-large:5.76%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:5.76%;--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%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><span class=\"fusion-column-inner-bg hover-type-none\"><a class=\"fusion-column-anchor\" href=\"https:\/\/www.service-public.pf\/dicp\/professionnels\/vos-impots\/impot-sur-les-transactions\/\" rel=\"noopener noreferrer\" target=\"_blank\"><span class=\"fusion-column-inner-bg-image\"><\/span><\/a><\/span><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-2\"><h2 style=\"text-align: center;\"><strong>L&rsquo;imp\u00f4t sur les transactions<\/strong><\/h2>\n<\/div><div class=\"fusion-text fusion-text-3\"><p style=\"text-align: center;\">L\u2019imp\u00f4t sur les transactions s\u2019applique aux recettes brutes de l\u2019ann\u00e9e r\u00e9alis\u00e9es en Polyn\u00e9sie fran\u00e7aise par des personnes physiques ou morales<\/p>\n<\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;flex-grow:1;width:100%;\"><\/div><div style=\"text-align:center;\"><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=\"_self\" href=\"https:\/\/www.service-public.pf\/dicp\/particuliers\/vos-impots\/la-taxe-de-mise-en-circulation\/\"><span class=\"fusion-button-text awb-button__text awb-button__text--default\">En savoir plus<\/span><\/a><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-1 fusion_builder_column_inner_1_3 1_3 fusion-flex-column fusion-column-inner-bg-wrapper\" style=\"--awb-padding-top:20px;--awb-padding-right:10px;--awb-padding-bottom:20px;--awb-padding-left:10px;--awb-inner-bg-color:#f8f8f8;--awb-inner-bg-color-hover:#eaeaea;--awb-inner-bg-size:cover;--awb-border-color:#dddddd;--awb-border-top:1px;--awb-border-right:1px;--awb-border-bottom:1px;--awb-border-left:1px;--awb-border-style:solid;--awb-width-large:33.333333333333%;--awb-margin-top-large:0px;--awb-spacing-right-large:5.76%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:5.76%;--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%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><span class=\"fusion-column-inner-bg hover-type-none\"><a class=\"fusion-column-anchor\" href=\"https:\/\/www.service-public.pf\/dicp\/professionnels\/vos-impots\/contribution-de-solidarite-territoriale-sur-les-traitements-salaires-pensions\/\" rel=\"noopener noreferrer\" target=\"_blank\"><span class=\"fusion-column-inner-bg-image\"><\/span><\/a><\/span><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\"><h2 style=\"text-align: center;\"><strong>La CST-S<\/strong><\/h2>\n<\/div><div class=\"fusion-text fusion-text-5\"><p style=\"text-align: center;\">La contribution de solidarit\u00e9 territoriale sur les traitements, salaires, pensions, rentes viag\u00e8res et indemnit\u00e9s diverses<\/p>\n<\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;flex-grow:1;width:100%;\"><\/div><div style=\"text-align:center;\"><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=\"_self\" href=\"#\"><span class=\"fusion-button-text awb-button__text awb-button__text--default\">En savoir plus<\/span><\/a><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-2 fusion_builder_column_inner_1_3 1_3 fusion-flex-column fusion-column-inner-bg-wrapper\" style=\"--awb-padding-top:20px;--awb-padding-right:10px;--awb-padding-bottom:20px;--awb-padding-left:10px;--awb-inner-bg-color:#f8f8f8;--awb-inner-bg-color-hover:#eaeaea;--awb-inner-bg-size:cover;--awb-border-color:#dddddd;--awb-border-top:1px;--awb-border-right:1px;--awb-border-bottom:1px;--awb-border-left:1px;--awb-border-style:solid;--awb-width-large:33.333333333333%;--awb-margin-top-large:0px;--awb-spacing-right-large:5.76%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:5.76%;--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%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><span class=\"fusion-column-inner-bg hover-type-none\"><a class=\"fusion-column-anchor\" href=\"https:\/\/www.service-public.pf\/dicp\/professionnels\/vos-impots\/la-contribution-des-patentes\/\" rel=\"noopener noreferrer\" target=\"_blank\"><span class=\"fusion-column-inner-bg-image\"><\/span><\/a><\/span><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-6\"><h2 style=\"text-align: center;\"><strong>La contribution des patentes<\/strong><\/h2>\n<\/div><div class=\"fusion-text fusion-text-7\"><p class=\"text-align-justify\">La contribution des patentes est une imposition due par toute personne physique ou morale, de nationalit\u00e9 fran\u00e7aise ou \u00e9trang\u00e8re, exer\u00e7ant une activit\u00e9 professionnelle non salari\u00e9e.<\/p>\n<\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;flex-grow:1;width:100%;\"><\/div><div style=\"text-align:center;\"><a class=\"fusion-button button-flat fusion-button-default-size button-default fusion-button-default button-3 fusion-button-default-span fusion-button-default-type\" target=\"_self\" href=\"#\"><span class=\"fusion-button-text awb-button__text awb-button__text--default\">En savoir plus<\/span><\/a><\/div><\/div><\/div><\/div><div class=\"fusion-builder-row fusion-builder-row-inner fusion-row fusion-flex-align-items-stretch fusion-flex-content-wrap\" style=\"--awb-flex-grow:0;--awb-flex-grow-medium:0;--awb-flex-grow-small:0;--awb-flex-shrink:0;--awb-flex-shrink-medium:0;--awb-flex-shrink-small:0;width:104% !important;max-width:104% !important;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-3 fusion_builder_column_inner_1_3 1_3 fusion-flex-column fusion-column-inner-bg-wrapper\" style=\"--awb-padding-top:20px;--awb-padding-right:10px;--awb-padding-bottom:20px;--awb-padding-left:10px;--awb-inner-bg-color:#f8f8f8;--awb-inner-bg-color-hover:#eaeaea;--awb-inner-bg-size:cover;--awb-border-color:#dddddd;--awb-border-top:1px;--awb-border-right:1px;--awb-border-bottom:1px;--awb-border-left:1px;--awb-border-style:solid;--awb-width-large:33.333333333333%;--awb-margin-top-large:30px;--awb-spacing-right-large:5.76%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:5.76%;--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%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><span class=\"fusion-column-inner-bg hover-type-none\"><a class=\"fusion-column-anchor\" href=\"https:\/\/www.service-public.pf\/dicp\/professionnels\/vos-impots\/contribution-de-solidarite-territoriale-sur-les-professions-et-activites-non-salariees\/\" rel=\"noopener noreferrer\" target=\"_blank\"><span class=\"fusion-column-inner-bg-image\"><\/span><\/a><\/span><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-8\"><h2 style=\"text-align: center;\"><strong>La CST-NS<\/strong><\/h2>\n<\/div><div class=\"fusion-text fusion-text-9\"><p style=\"text-align: center;\">La contribution de solidarit\u00e9 territoriale sur les professions et activit\u00e9s non salari\u00e9es<\/p>\n<\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;flex-grow:1;width:100%;\"><\/div><div style=\"text-align:center;\"><a class=\"fusion-button button-flat fusion-button-default-size button-default fusion-button-default button-4 fusion-button-default-span fusion-button-default-type\" target=\"_self\" href=\"https:\/\/www.service-public.pf\/dicp\/particuliers\/vos-impots\/la-taxe-de-mise-en-circulation\/\"><span class=\"fusion-button-text awb-button__text awb-button__text--default\">En savoir plus<\/span><\/a><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-4 fusion_builder_column_inner_1_3 1_3 fusion-flex-column fusion-column-inner-bg-wrapper\" style=\"--awb-padding-top:20px;--awb-padding-right:10px;--awb-padding-bottom:20px;--awb-padding-left:10px;--awb-inner-bg-color:#f8f8f8;--awb-inner-bg-color-hover:#eaeaea;--awb-inner-bg-size:cover;--awb-border-color:#dddddd;--awb-border-top:1px;--awb-border-right:1px;--awb-border-bottom:1px;--awb-border-left:1px;--awb-border-style:solid;--awb-width-large:33.333333333333%;--awb-margin-top-large:30px;--awb-spacing-right-large:5.76%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:5.76%;--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%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><span class=\"fusion-column-inner-bg hover-type-none\"><a class=\"fusion-column-anchor\" href=\"https:\/\/www.service-public.pf\/dicp\/professionnels\/vos-impots\/taxe-sur-la-valeur-ajoutee\/\" rel=\"noopener noreferrer\" target=\"_blank\"><span class=\"fusion-column-inner-bg-image\"><\/span><\/a><\/span><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-10\"><h2 style=\"text-align: center;\"><strong>La taxe sur la valeur ajout\u00e9e<\/strong><\/h2>\n<\/div><div class=\"fusion-text fusion-text-11\"><p style=\"text-align: center;\">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<\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;flex-grow:1;width:100%;\"><\/div><div style=\"text-align:center;\"><a class=\"fusion-button button-flat fusion-button-default-size button-default fusion-button-default button-5 fusion-button-default-span fusion-button-default-type\" target=\"_self\" href=\"#\"><span class=\"fusion-button-text awb-button__text awb-button__text--default\">En savoir plus<\/span><\/a><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-5 fusion_builder_column_inner_1_3 1_3 fusion-flex-column fusion-column-inner-bg-wrapper\" style=\"--awb-padding-top:20px;--awb-padding-right:10px;--awb-padding-bottom:20px;--awb-padding-left:10px;--awb-inner-bg-color:#f8f8f8;--awb-inner-bg-color-hover:#eaeaea;--awb-inner-bg-size:cover;--awb-border-color:#dddddd;--awb-border-top:1px;--awb-border-right:1px;--awb-border-bottom:1px;--awb-border-left:1px;--awb-border-style:solid;--awb-width-large:33.333333333333%;--awb-margin-top-large:30px;--awb-spacing-right-large:5.76%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:5.76%;--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%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><span class=\"fusion-column-inner-bg hover-type-none\"><a class=\"fusion-column-anchor\" href=\"https:\/\/www.service-public.pf\/dicp\/professionnels\/vos-impots\/contribution-de-solidarite-territoriale-sur-les-produits-des-activites-agricoles\/\" rel=\"noopener noreferrer\" target=\"_blank\"><span class=\"fusion-column-inner-bg-image\"><\/span><\/a><\/span><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-12\"><h2 style=\"text-align: center;\"><strong>La CST-A<\/strong><\/h2>\n<\/div><div class=\"fusion-text fusion-text-13\"><p style=\"text-align: center;\">La contribution de solidarit\u00e9 territoriale sur les produits des activit\u00e9s agricoles et assimil\u00e9es<\/p>\n<\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;flex-grow:1;width:100%;\"><\/div><div style=\"text-align:center;\"><a class=\"fusion-button button-flat fusion-button-default-size button-default fusion-button-default button-6 fusion-button-default-span fusion-button-default-type\" target=\"_self\" href=\"#\"><span class=\"fusion-button-text awb-button__text awb-button__text--default\">En savoir plus<\/span><\/a><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div>\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_titles_title":"","_seopress_titles_desc":"","_seopress_robots_index":"","_seopress_robots_follow":"","_seopress_robots_imageindex":"","_seopress_robots_snippet":"","_seopress_robots_primary_cat":"","_seopress_robots_breadcrumbs":"","_seopress_robots_freeze_modified_date":"","_seopress_robots_custom_modified_date":"","_seopress_robots_canonical":"","_seopress_social_fb_title":"","_seopress_social_fb_desc":"","_seopress_social_fb_img":"","_seopress_social_fb_img_attachment_id":0,"_seopress_social_fb_img_width":0,"_seopress_social_fb_img_height":0,"_seopress_social_twitter_title":"","_seopress_social_twitter_desc":"","_seopress_social_twitter_img":"","_seopress_social_twitter_img_attachment_id":0,"_seopress_social_twitter_img_width":0,"_seopress_social_twitter_img_height":0,"_seopress_redirections_value":"","_seopress_redirections_enabled":"","_seopress_redirections_enabled_regex":"","_seopress_redirections_logged_status":"both","_seopress_redirections_param":"","_seopress_redirections_type":301,"_seopress_analysis_target_kw":"","_seopress_news_disabled":"","_seopress_video_disabled":"","_seopress_video":[],"_seopress_pro_schemas_manual":[],"_seopress_pro_rich_snippets_disable_all":"","_seopress_pro_rich_snippets_disable":[],"_seopress_pro_schemas":[],"footnotes":""},"class_list":["post-2993","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/pages\/2993","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=2993"}],"version-history":[{"count":6,"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/pages\/2993\/revisions"}],"predecessor-version":[{"id":3039,"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/pages\/2993\/revisions\/3039"}],"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=2993"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}