{"id":3368,"date":"2025-03-25T22:36:04","date_gmt":"2025-03-25T21:36:04","guid":{"rendered":"https:\/\/www.service-public.pf\/dicp\/?page_id=3368"},"modified":"2025-03-25T22:37:04","modified_gmt":"2025-03-25T21:37:04","slug":"immobilisation-comptabilisee-en-charge","status":"publish","type":"page","link":"https:\/\/www.service-public.pf\/dicp\/le-controle-fiscal-et-la-lutte-contre-la-fraude\/fiches-prevention-des-risques\/immobilisation-comptabilisee-en-charge\/","title":{"rendered":"Immobilisation comptabilis\u00e9e en charge"},"content":{"rendered":"

<\/div><\/div><\/span>

\n

Principe<\/span><\/p>\n<\/div><\/h1><\/span>

<\/div><\/div><\/div>

Une entreprise qui ach\u00e8te un bien dont la valeur unitaire est sup\u00e9rieure \u00e0 70.000 F CFP HT, ne doit pas la comptabiliser dans ses charges mais doit l\u2019immobiliser et l\u2019amortir.<\/p>\n<\/div><\/div><\/div><\/div><\/div>

<\/span><\/div>
<\/div><\/div><\/span>

Anomalies constat\u00e9es<\/span><\/h2><\/h1><\/span>
<\/div><\/div><\/div>

Une entreprise augmente ses charges en enregistrant l\u2019acquisition d\u2019un bien dont le montant HT d\u00e9passe le seuil de 70.000 F CFP pr\u00e9vu par l\u2019article LP. 118-7 du code des imp\u00f4ts.<\/p>\n<\/div><\/div><\/div>

<\/span><\/div>
<\/div><\/div><\/span>

M\u00e9thode de d\u00e9tection<\/span><\/h2><\/h1><\/span>
<\/div><\/div><\/div>

L\u2019analyse des factures, en rapprochement avec la comptabilit\u00e9, permet d\u2019identifier les immobilisations comptabilis\u00e9es \u00e0 tort en charge.<\/p>\n<\/div><\/div><\/div>

<\/span><\/div>
<\/div><\/div><\/span>

Cons\u00e9quences et sanctions encourues<\/span><\/h2><\/h1><\/span>
<\/div><\/div><\/div>

La charge est rejet\u00e9e entrainant un rappel d\u2019imp\u00f4t doubl\u00e9 de l\u2019impossibilit\u00e9 pour l\u2019entreprise de d\u00e9duire les amortissements qu\u2019elle aurait du comptabiliser.<\/p>\n<\/div><\/div><\/div><\/div><\/div>

<\/div><\/div><\/span>

Aide \u00e0 la r\u00e9gularisation<\/span><\/h1><\/span>
<\/div><\/div><\/div>

Si vous \u00eates concern\u00e9 par cette situation, veuillez prendre contact avec notre service d’aide \u00e0 la conformit\u00e9 fiscale (UNAC) par t\u00e9l\u00e9phone au 40.46.14.14<\/u><\/a><\/p>\n<\/div><\/div><\/div><\/div><\/div><\/p>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":159,"featured_media":0,"parent":3333,"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-3368","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/pages\/3368","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=3368"}],"version-history":[{"count":2,"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/pages\/3368\/revisions"}],"predecessor-version":[{"id":3370,"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/pages\/3368\/revisions\/3370"}],"up":[{"embeddable":true,"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/pages\/3333"}],"wp:attachment":[{"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/media?parent=3368"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}