{"id":3388,"date":"2025-03-25T22:59:11","date_gmt":"2025-03-25T21:59:11","guid":{"rendered":"https:\/\/www.service-public.pf\/dicp\/?page_id=3388"},"modified":"2025-03-25T23:00:10","modified_gmt":"2025-03-25T22:00:10","slug":"dissimulation-de-recettes","status":"publish","type":"page","link":"https:\/\/www.service-public.pf\/dicp\/le-controle-fiscal-et-la-lutte-contre-la-fraude\/fiches-prevention-des-risques\/dissimulation-de-recettes\/","title":{"rendered":"Dissimulation de recettes"},"content":{"rendered":"

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

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Toutes les sommes issues de l\u2019activit\u00e9 d\u2019une entreprise ou d\u2019un patent\u00e9, doivent \u00eatre comprises dans les d\u00e9clarations de chiffre d\u2019affaires et de r\u00e9sultat.<\/p>\n<\/div><\/div><\/div><\/div><\/div>

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Anomalies constat\u00e9es<\/span><\/h2><\/h1><\/span>
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Une entreprise ne d\u00e9clare qu\u2019une partie de son chiffre d\u2019affaires et minore ainsi ses impositions.<\/p>\n<\/div><\/div><\/div>

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M\u00e9thode de d\u00e9tection<\/span><\/h2><\/h1><\/span>
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La DICP dispose de divers recoupements et de droits de communication aupr\u00e8s des tiers, qui lui permettent de quantifier le volume d\u2019activit\u00e9 d\u2019une entreprise afin de reconstituer ses recettes dans le cadre d\u2019une proc\u00e9dure de contr\u00f4le.<\/p>\n<\/div><\/div><\/div>

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Cons\u00e9quences et sanctions encourues<\/span><\/h2><\/h1><\/span>
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Le chiffre d\u2019affaire non d\u00e9clar\u00e9 \u00e0 tort conduit \u00e0 des rappels d\u2019imp\u00f4t assortis des int\u00e9r\u00eats de retard.<\/p>\n

Une entreprise ou un patent\u00e9 qui ne d\u00e9clare pas la totalit\u00e9 de son chiffre d\u2019affaire peut \u00eatre sanctionn\u00e9 par l\u2019application d\u2019une majoration de 40% pour manquement d\u00e9lib\u00e9r\u00e9, voire de 80 % en cas de man\u0153uvres frauduleuses.<\/p>\n<\/div><\/div><\/div><\/div><\/div>

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Aide \u00e0 la r\u00e9gularisation<\/span><\/h1><\/span>
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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-3388","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/pages\/3388","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=3388"}],"version-history":[{"count":2,"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/pages\/3388\/revisions"}],"predecessor-version":[{"id":3390,"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/pages\/3388\/revisions\/3390"}],"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=3388"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}