{"id":3156,"date":"2024-12-25T02:51:30","date_gmt":"2024-12-25T01:51:30","guid":{"rendered":"https:\/\/www.service-public.pf\/dicp\/?page_id=3156"},"modified":"2025-08-13T23:20:11","modified_gmt":"2025-08-13T21:20:11","slug":"associations","status":"publish","type":"page","link":"https:\/\/www.service-public.pf\/dicp\/autres-situations\/associations\/","title":{"rendered":"Associations"},"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-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>Vous avez \u00e9galement la possibilit\u00e9 de demander l\u2019avis de l\u2019administration sur le r\u00e9gime fiscal applicable \u00e0 votre association.<\/p>\n<p>Cet avis, engageant l\u2019administration, vous garantira ainsi une s\u00e9curit\u00e9 juridique.<\/p>\n<p>Les demandes doivent \u00eatre adress\u00e9es \u00e0 la DICP en :<\/p>\n<ul>\n<li>Utilisant notre <a href=\"https:\/\/mesimpots.gov.pf\/demandes\/?sujet=question&amp;demande=fiscalite-association\" target=\"_blank\" rel=\"noopener\">formulaire de contact\u00a0<\/a><\/li>\n<li>Adressant un courrier \u00e0 l\u2019adresse suivante :<\/li>\n<\/ul>\n<p style=\"text-align: center\">Direction des imp\u00f4ts et des contributions publiques<\/p>\n<p style=\"text-align: center\">Division des imp\u00f4ts des entreprises et des particuliers<\/p>\n<p style=\"text-align: center\">BP 80 \u2013 98713 Papeete<\/p>\n<ul>\n<li>Vous rendant directement \u00e0 nos guichets d\u2019accueil situ\u00e9s au 1er \u00e9tage du b\u00e2timent administratif, 11 rue du commandant Destremau.<\/li>\n<\/ul>\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-3164 associations \"><span class=\"entry-title rich-snippet-hidden\">Consultez le r\u00e9gime fiscal des associations<\/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\">2025-02-28T03:31:29+01:00<\/span><div class=\"panel-heading\"><h4 id=\"faq_1-3164\" class=\"panel-title toggle\"><a data-toggle=\"collapse\" class=\"collapsed\" data-parent=\"#accordian-1\" data-target=\"#collapse-1-3164\" href=\"#collapse-1-3164\" 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\">Consultez le r\u00e9gime fiscal des associations<\/div><\/a><\/h4><\/div><div id=\"collapse-1-3164\" aria-labelledby=\"faq_1-3164\" class=\"panel-collapse collapse\"><div class=\"panel-body toggle-content post-content\"><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1-1 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=\"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 fusion-builder-column-1 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-flex-grow:0;--awb-flex-shrink:0;--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-flex-grow-medium:0;--awb-flex-shrink-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-flex-grow-small:0;--awb-flex-shrink-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\"><p>Les organismes r\u00e9put\u00e9s sans but lucratif (associations, fondations, congr\u00e9gations religieuses) ne sont en principe pas soumis aux imp\u00f4ts commerciaux (imp\u00f4t sur les soci\u00e9t\u00e9s, TVA, patente).<\/p>\n<p>Tel est le cas :<\/p>\n<ul>\n<li>si leur gestion est d\u00e9sint\u00e9ress\u00e9e ;<\/li>\n<li>et si leur activit\u00e9 ne concurrence pas le secteur commercial ou, en cas de concurrence, si cette activit\u00e9 est exerc\u00e9e dans des conditions diff\u00e9rentes de celles du secteur marchand.<\/li>\n<\/ul>\n<p><b style=\"color: var(--awb-color5)\"><span style=\"font-size: 16px\" data-fusion-font=\"true\">1. La gestion d\u00e9sint\u00e9ress\u00e9e<\/span><\/b><\/p>\n<p>Le caract\u00e8re d\u00e9sint\u00e9ress\u00e9 de la gestion est av\u00e9r\u00e9 si les conditions suivantes sont remplies.<\/p>\n<p>1) L\u2019organisme est g\u00e9r\u00e9 et administr\u00e9 \u00e0 titre b\u00e9n\u00e9vole par des personnes n\u2019ayant elles-m\u00eames, ou par personne interpos\u00e9e, aucun int\u00e9r\u00eat direct ou indirect dans les r\u00e9sultats de l\u2019exploitation.<\/p>\n<p>La gestion d\u2019un organisme est d\u00e9sint\u00e9ress\u00e9e lorsque ses dirigeants (c\u2019est-\u00e0-dire les membres du conseil d\u2019administration) exercent leurs fonctions \u00e0 titre b\u00e9n\u00e9vole. Les dirigeants ne doivent en principe recevoir aucune r\u00e9mun\u00e9ration de l\u2019association. Ils peuvent toutefois se faire rembourser des d\u00e9penses qu\u2019ils exposent dans l\u2019int\u00e9r\u00eat de l\u2019association.<\/p>\n<p>Par ailleurs, le recours \u00e0 une main d\u2019oeuvre salari\u00e9e ne remet pas en cause le caract\u00e8re d\u00e9sint\u00e9ress\u00e9 de la gestion \u00e0 condition que les salaires allou\u00e9s correspondent \u00e0 un travail effectif et ne soient pas excessifs eu \u00e9gard \u00e0 l\u2019importance des services rendus.<\/p>\n<p>2) Les membres de l\u2019organisme et leurs ayants droit ne peuvent pas \u00eatre d\u00e9clar\u00e9s attributaires d\u2019une part quelconque de l\u2019actif, sous r\u00e9serve du droit de reprise des apports.<\/p>\n<p>En cas de dissolution, le patrimoine de l\u2019organisme doit \u00eatre d\u00e9volu \u00e0 un autre organisme ayant lui aussi un but non lucratif.<\/p>\n<p><b style=\"color: var(--awb-color5)\"><span style=\"font-size: 16px\" data-fusion-font=\"true\">2. L\u2019absence de concurrence<\/span><\/b><\/p>\n<p>Le caract\u00e8re non lucratif de l\u2019organisme n\u00e9cessite qu\u2019il ne fasse pas concurrence \u00e0 des entreprises du secteur marchand exer\u00e7ant la m\u00eame activit\u00e9 dans le m\u00eame secteur g\u00e9ographique.<\/p>\n<p>Toutefois, le fait qu\u2019un organisme \u00e0 but non lucratif intervienne dans un domaine d\u2019activit\u00e9 o\u00f9 \u00e9voluent des entreprises commerciales ne le rend pas n\u00e9cessairement imposable. A cet \u00e9gard, il convient d\u2019appr\u00e9cier l\u2019utilit\u00e9 sociale de l\u2019organisme, au regard des crit\u00e8res suivants, d\u2019une importance d\u00e9croissante :<\/p>\n<\/div><div class=\"fusion-image-element \" style=\"text-align:center;--awb-caption-title-font-family:var(--h2_typography-font-family);--awb-caption-title-font-weight:var(--h2_typography-font-weight);--awb-caption-title-font-style:var(--h2_typography-font-style);--awb-caption-title-size:var(--h2_typography-font-size);--awb-caption-title-transform:var(--h2_typography-text-transform);--awb-caption-title-line-height:var(--h2_typography-line-height);--awb-caption-title-letter-spacing:var(--h2_typography-letter-spacing);\"><span class=\" fusion-imageframe imageframe-none imageframe-1 hover-type-none\"><img decoding=\"async\" width=\"212\" height=\"292\" title=\"Te\u0301le\u0301chargement\" src=\"https:\/\/www.service-public.pf\/dicp\/wp-content\/uploads\/sites\/59\/2025\/02\/telechargement.png\" data-orig-src=\"https:\/\/www.service-public.pf\/dicp\/wp-content\/uploads\/sites\/59\/2025\/02\/telechargement.png\" alt class=\"lazyload img-responsive wp-image-3168\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%27212%27%20height%3D%27292%27%20viewBox%3D%270%200%20212%20292%27%3E%3Crect%20width%3D%27212%27%20height%3D%27292%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-srcset=\"https:\/\/www.service-public.pf\/dicp\/wp-content\/uploads\/sites\/59\/2025\/02\/telechargement-200x275.png 200w, https:\/\/www.service-public.pf\/dicp\/wp-content\/uploads\/sites\/59\/2025\/02\/telechargement.png 212w\" data-sizes=\"auto\" data-orig-sizes=\"(max-width: 1024px) 100vw, (max-width: 850px) 100vw, 212px\" \/><\/span><\/div><div class=\"fusion-text fusion-text-4\"><p><b style=\"color: var(--awb-color5)\">Le produit :<\/b><\/p>\n<p>Est d\u2019utilit\u00e9 sociale l\u2019activit\u00e9 qui tend \u00e0 satisfaire un besoin qui n\u2019est pas pris en compte par le march\u00e9 ou qui l\u2019est de fa\u00e7on peu satisfaisante.<\/p>\n<p>La reconnaissance d\u2019utilit\u00e9 publique ou l\u2019agr\u00e9ment de l\u2019organisme peuvent contribuer \u00e0 l\u2019appr\u00e9ciation de son utilit\u00e9 sociale.<\/p>\n<p><b style=\"color: var(--awb-color5)\">Le public :<\/b><\/p>\n<p>Sont susceptibles d\u2019\u00eatre d\u2019utilit\u00e9 sociale les actes payants r\u00e9alis\u00e9s principalement au profit de personnes justifiant l\u2019octroi d\u2019avantages particuliers au vu de leur situation \u00e9conomique et sociale (ch\u00f4meurs, personnes handicap\u00e9es notamment,&#8230;).<\/p>\n<p><b style=\"color: var(--awb-color5)\">L\u2019affectation des exc\u00e9dents :<\/b><\/p>\n<p>Les exc\u00e9dents r\u00e9alis\u00e9s, voire temporairement accumul\u00e9s, doivent \u00eatre destin\u00e9s \u00e0 faire face \u00e0 des besoins ult\u00e9rieurs ou \u00e0 des projets directement li\u00e9s \u00e0 l\u2019objet non lucratif de l\u2019organisme.<\/p>\n<p><b style=\"color: var(--awb-color5)\">Le prix propos\u00e9 :<\/b><\/p>\n<p>L\u2019organisme \u00e0 but non lucratif doit faire en sorte que le produit de son activit\u00e9 soit accessible au public, en pratiquant des prix nettement inf\u00e9rieurs \u00e0 ceux propos\u00e9s par les entreprises du secteur lucratif.<\/p>\n<p>Cette condition peut \u00e9ventuellement \u00eatre remplie lorsque l\u2019association pratique des tarifs modul\u00e9s en fonction de la situation des clients.<\/p>\n<p><b style=\"color: var(--awb-color5)\">La publicit\u00e9 :<\/b><\/p>\n<p>Le recours \u00e0 des pratiques commerciales telles que la publicit\u00e9 est un indice de lucrativit\u00e9. Toutefois, l\u2019organisme \u00e0 but non lucratif peut r\u00e9aliser une information sur ses prestations \u00e0 condition que celle-ci ne s\u2019apparente pas \u00e0 de la publicit\u00e9 commerciale destin\u00e9e \u00e0 capter un public analogue \u00e0 celui des entreprises du secteur concurrentiel.<\/p>\n<p><b><span style=\"color: var(--awb-color5);font-size: 16px\" data-fusion-font=\"true\">3. L\u2019absence de relations privil\u00e9gi\u00e9es avec des entreprises<\/span><\/b><\/p>\n<p>Les organismes \u00e0 but non lucratif sont soumis aux imp\u00f4ts commerciaux s\u2019ils entretiennent des relations privil\u00e9gi\u00e9es avec des entreprises du secteur lucratif qui en retirent un avantage concurrentiel. Tel est le cas par exemple d\u2019un organisme qui permet \u00e0 des entreprises du secteur marchand de r\u00e9aliser une \u00e9conomie de d\u00e9penses, un surcro\u00eet de recettes, ou de b\u00e9n\u00e9ficier de meilleures conditions de fonctionnement, quand bien m\u00eame cet organisme ne rechercherait pas de profits pour lui-m\u00eame.<\/p>\n<p style=\"color: var(--awb-color5)\"><b><span style=\"font-size: 16px\" data-fusion-font=\"true\">4. Pour plus de s\u00e9curit\u00e9 juridique<\/span><\/b><\/p>\n<p>Vous avez la possibilit\u00e9 de demander l\u2019avis de l\u2019administration sur le r\u00e9gime fiscal applicable \u00e0 votre organisme. Cet avis, engageant l\u2019administration, vous garantira ainsi une s\u00e9curit\u00e9 juridique.<\/p>\n<p>Les demandes doivent \u00eatre adress\u00e9es \u00e0 la DICP soit :<\/p>\n<ul>\n<li>Par l&rsquo;interm\u00e9diaire du formulaire de contact<\/li>\n<li>En adressant un courrier \u00e0 l\u2019adresse suivante :<\/li>\n<\/ul>\n<p style=\"text-align: center\">Direction des imp\u00f4ts et des contributions publiques<\/p>\n<p style=\"text-align: center\">BP 80 \u2013 98713 Papeete<\/p>\n<ul>\n<li>En vous rendant directement \u00e0 nos guichets d\u2019accueil situ\u00e9s au 1er \u00e9tage du b\u00e2timent administratif, 11 rue du commandant Destremau.<\/li>\n<\/ul>\n<p>Ces demandes doivent \u00eatre accompagn\u00e9es d\u2019un questionnaire compl\u00e9t\u00e9 selon le mod\u00e8le disponible en <u><a href=\"https:\/\/www.impot-polynesie.gov.pf\/sites\/default\/files\/2017-11\/questionnaire_sur_lassujetissement_dune_association_aux_impots_commerciaux_0.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">cliqua<\/a><a href=\"https:\/\/www.impot-polynesie.gov.pf\/sites\/default\/files\/2017-11\/questionnaire_sur_lassujetissement_dune_association_aux_impots_commerciaux_0.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">nt ici<\/a><a href=\"https:\/\/www.impot-polynesie.gov.pf\/sites\/default\/files\/2017-11\/questionnaire_sur_lassujetissement_dune_association_aux_impots_commerciaux_0.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">.<\/a><\/u><\/p>\n<\/div><\/div><\/div><\/div><\/div>\n<\/div><\/div><\/div><div class=\"fusion-panel panel-default fusion-faq-post fusion-faq-post-3176 associations \"><span class=\"entry-title rich-snippet-hidden\">Questionnaire \u00e0 remplir par l&rsquo;organisme qui demande \u00e0 connaitre son r\u00e9gime fiscal au regard des imp\u00f4ts commerciaux<\/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\">2025-02-28T03:33:11+01:00<\/span><div class=\"panel-heading\"><h4 id=\"faq_1-3176\" class=\"panel-title toggle\"><a data-toggle=\"collapse\" class=\"collapsed\" data-parent=\"#accordian-1\" data-target=\"#collapse-1-3176\" href=\"#collapse-1-3176\" 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\">Questionnaire \u00e0 remplir par l&rsquo;organisme qui demande \u00e0 connaitre son r\u00e9gime fiscal au regard des imp\u00f4ts commerciaux<\/div><\/a><\/h4><\/div><div id=\"collapse-1-3176\" aria-labelledby=\"faq_1-3176\" class=\"panel-collapse collapse\"><div class=\"panel-body toggle-content post-content\"><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1-2 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=\"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 fusion-builder-column-2 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-flex-grow:0;--awb-flex-shrink:0;--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-flex-grow-medium:0;--awb-flex-shrink-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-flex-grow-small:0;--awb-flex-shrink-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\"><p>Le fichier qui vous est pr\u00e9sent\u00e9 ci dessous est au format PDF et est t\u00e9l\u00e9chargeable et visualisable \u00e0 partir du logiciel Acrobat Reader.<\/p>\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.impot-polynesie.gov.pf\/sites\/default\/files\/2017-11\/questionnaire_sur_lassujetissement_dune_association_aux_impots_commerciaux_0.pdf\"><span class=\"fusion-button-text awb-button__text awb-button__text--default\">T\u00e9l\u00e9charger<\/span><\/a><\/div><\/div><\/div><\/div><\/div>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":159,"featured_media":0,"parent":3280,"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-3156","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/pages\/3156","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\/159"}],"replies":[{"embeddable":true,"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/comments?post=3156"}],"version-history":[{"count":9,"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/pages\/3156\/revisions"}],"predecessor-version":[{"id":4594,"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/pages\/3156\/revisions\/4594"}],"up":[{"embeddable":true,"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/pages\/3280"}],"wp:attachment":[{"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/media?parent=3156"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}