{"id":3420,"date":"2025-03-26T01:08:47","date_gmt":"2025-03-26T00:08:47","guid":{"rendered":"https:\/\/www.service-public.pf\/dicp\/?page_id=3420"},"modified":"2025-03-26T01:09:50","modified_gmt":"2025-03-26T00:09:50","slug":"logiciels-permissifs","status":"publish","type":"page","link":"https:\/\/www.service-public.pf\/dicp\/le-controle-fiscal-et-la-lutte-contre-la-fraude\/fiches-prevention-des-risques\/logiciels-permissifs\/","title":{"rendered":"Logiciels permissifs"},"content":{"rendered":"

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

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La comptabilit\u00e9 doit donner une image fid\u00e8le et sinc\u00e8re de l\u2019entreprise. Elle doit \u00eatre tenue de mani\u00e8re r\u00e9guli\u00e8re.<\/p>\n

L\u2019utilisation d\u2019un logiciel de caisse ou de gestion doit r\u00e9pondre \u00e0 des conditions de s\u00e9curit\u00e9 permettant \u00e0 l\u2019administration d\u2019avoir l\u2019assurance que les donn\u00e9es ne peuvent \u00eatre alt\u00e9r\u00e9es, ni supprim\u00e9es, ces donn\u00e9es doivent \u00eatre conserv\u00e9es et archiv\u00e9es.<\/p>\n<\/div><\/div><\/div><\/div><\/div>

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Anomalies constat\u00e9es<\/span><\/h2><\/h1><\/span>
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L\u2019utilisation des fonctions cach\u00e9es d\u2019un logiciel de comptabilit\u00e9 ou de caisse pour effacer les recettes d\u00e9j\u00e0 enregistr\u00e9es conduit \u00e0 l\u2019appr\u00e9hension des recettes ainsi dissimul\u00e9es par la personne qui utilise ce processus.<\/p>\n<\/div><\/div><\/div>

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M\u00e9thode de d\u00e9tection<\/span><\/h2><\/h1><\/span>
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L\u2019administration dispose d\u2019un droit d\u2019acc\u00e8s \u00e0 la comptabilit\u00e9 informatis\u00e9e et au logiciel comptable d\u2019une entreprise lors d\u2019une v\u00e9rification de comptabilit\u00e9.<\/p>\n

L\u2019administration effectue un constat physique de l\u2019utilisation des diff\u00e9rents logiciels et enregistre la trace de l\u2019utilisation de ces logiciels.<\/p>\n

Elle peut \u00e9galement contr\u00f4ler les \u00e9diteurs pour obtenir des informations sur ces logiciels.<\/p>\n<\/div><\/div><\/div>

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Cons\u00e9quences et sanctions encourues<\/span><\/h2><\/h1><\/span>
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Si l\u2019utilisation d\u2019un tel logiciel est d\u00e9montr\u00e9e, la comptabilit\u00e9 sera consid\u00e9r\u00e9e comme irr\u00e9guli\u00e8re et non probante avec pour cons\u00e9quence l\u2019application de la proc\u00e9dure de taxation d\u2019office.<\/p>\n

Cette proc\u00e9dure est lourde de cons\u00e9quences pour l\u2019entreprise : rejet de la comptabilit\u00e9, renversement de la charge de la preuve, \u00e9valuation administrative de la base taxable, application de p\u00e9nalit\u00e9s de 80 % pour man\u0153uvres frauduleuses.<\/p>\n

Les utilisateurs de ces logiciels peuvent \u00eatre poursuivis p\u00e9nalement.<\/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-3420","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/pages\/3420","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=3420"}],"version-history":[{"count":2,"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/pages\/3420\/revisions"}],"predecessor-version":[{"id":3422,"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/pages\/3420\/revisions\/3422"}],"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=3420"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}