{"id":3416,"date":"2025-03-26T01:05:39","date_gmt":"2025-03-26T00:05:39","guid":{"rendered":"https:\/\/www.service-public.pf\/dicp\/?page_id=3416"},"modified":"2025-03-26T01:06:53","modified_gmt":"2025-03-26T00:06:53","slug":"provisions-non-justifiees","status":"publish","type":"page","link":"https:\/\/www.service-public.pf\/dicp\/le-controle-fiscal-et-la-lutte-contre-la-fraude\/fiches-prevention-des-risques\/provisions-non-justifiees\/","title":{"rendered":"Provisions non justifi\u00e9es"},"content":{"rendered":"

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

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Pour \u00eatre admise en d\u00e9duction, les provisions comptabilis\u00e9es par l\u2019entreprise doivent \u00eatre d\u00e9termin\u00e9es sur la base de justificatifs d\u00e9montrant le caract\u00e8re probable de la perte.<\/p>\n

La constitution d\u2019une provision est une charge qui vient diminuer le r\u00e9sultat comptable de l\u2019entreprise.<\/p>\n<\/div><\/div><\/div><\/div><\/div>

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Anomalies constat\u00e9es<\/span><\/h2><\/h1><\/span>
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Une entreprise comptabilise dans ses charges des provisions sans \u00eatre en mesure d\u2019en justifier la raison ou le montant.<\/p>\n

La b\u00e9n\u00e9fice de l\u2019entreprise se trouve alors artificiellement r\u00e9duit.<\/p>\n<\/div><\/div><\/div>

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M\u00e9thode de d\u00e9tection<\/span><\/h2><\/h1><\/span>
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La DICP analyse les d\u00e9clarations des entreprises et notamment la variation des provisions.<\/p>\n

En cas de doutes sur la coh\u00e9rence avec les autres \u00e9l\u00e9ments du bilan ou le bien fond\u00e9 de la provision, une proc\u00e9dure de contr\u00f4le sur pi\u00e8ces ou sur place peut \u00eatre engag\u00e9e.<\/p>\n<\/div><\/div><\/div>

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Cons\u00e9quences et sanctions encourues<\/span><\/h2><\/h1><\/span>
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La charge est rejet\u00e9e entrainant un rappel d\u2019imp\u00f4t assorti des int\u00e9r\u00eats de retard.<\/p>\n

Si le caract\u00e8re intentionnel de la fraude est d\u00e9montr\u00e9, des p\u00e9nalit\u00e9s de 40 % pour manquements d\u00e9lib\u00e9r\u00e9s, voire de 80 % pour man\u0153uvres frauduleuses, peuvent \u00eatre appliqu\u00e9es.<\/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_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-3416","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/pages\/3416","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=3416"}],"version-history":[{"count":2,"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/pages\/3416\/revisions"}],"predecessor-version":[{"id":3418,"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/pages\/3416\/revisions\/3418"}],"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=3416"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}