{"id":4306,"date":"2025-03-27T01:20:42","date_gmt":"2025-03-27T00:20:42","guid":{"rendered":"https:\/\/www.service-public.pf\/dicp\/?page_id=4306"},"modified":"2025-03-27T02:07:23","modified_gmt":"2025-03-27T01:07:23","slug":"les-engagements-du-controle-fiscal","status":"publish","type":"page","link":"https:\/\/www.service-public.pf\/dicp\/le-controle-fiscal-et-la-lutte-contre-la-fraude\/les-engagements-du-controle-fiscal\/","title":{"rendered":"Les engagements du contr\u00f4le fiscal"},"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 class=\"text-align-justify\">Le contr\u00f4le fiscal est la contrepartie n\u00e9cessaire du syst\u00e8me d\u00e9claratif tout autant que la garantie du respect des conditions d\u2019une saine et loyale concurrence entre les op\u00e9rateurs \u00e9conomiques.<\/p>\n<p class=\"text-align-justify\">A cet \u00e9gard, la charte du contribuable documente, au plan r\u00e9glementaire, les proc\u00e9dures mises en \u0153uvre ainsi que les droits et obligations du contribuable v\u00e9rifi\u00e9.<\/p>\n<p class=\"text-align-justify\">Afin de favoriser la qualit\u00e9 du dialogue indispensable \u00e0 la bonne compr\u00e9hension de chaque \u00e9tape du contr\u00f4le, la DICP souhaite formaliser les engagements pratiques qu\u2019elle entend prendre pour conduire un contr\u00f4le fiscal serein, construit sur des \u00e9changes courtois, respectueux, ouverts et transparents.<\/p>\n<p class=\"text-align-justify\">Pour assurer un contr\u00f4le fiscal serein et compris, elle vous pr\u00e9sente les engagements qu\u2019elle met en \u0153uvre, avec le souci de vos contraintes et de vos attentes l\u00e9gitimes, pour mener \u00e0 bien sa mission.<\/p>\n<p class=\"text-align-justify\">Bien \u00e9videmment, l\u2019ensemble de nos engagements reposent sur la r\u00e9ciprocit\u00e9 de ceux que vous nous t\u00e9moignerez en \u00e9tant, \u00e0 votre tour, disponible, coop\u00e9ratif et r\u00e9actif.<\/p>\n<\/div><div class=\"fusion-image-element \" style=\"text-align:center;--awb-max-width:400px;--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-glow imageframe-1 hover-type-none\" style=\"-webkit-box-shadow: 0 0 3px hsla(var(--awb-color6-h),var(--awb-color6-s),calc(var(--awb-color6-l) - 40%),var(--awb-color6-a));box-shadow: 0 0 3px hsla(var(--awb-color6-h),var(--awb-color6-s),calc(var(--awb-color6-l) - 40%),var(--awb-color6-a));\"><a class=\"fusion-no-lightbox\" href=\"https:\/\/www.service-public.pf\/dicp\/wp-content\/uploads\/sites\/59\/2025\/03\/DICP-Engagements-du-controle-fiscal.pdf\" target=\"_blank\" aria-label=\"Vignette Engagements\" rel=\"noopener noreferrer\"><img decoding=\"async\" width=\"548\" height=\"788\" src=\"https:\/\/www.service-public.pf\/dicp\/wp-content\/uploads\/sites\/59\/2025\/03\/vignette-engagements.png\" data-orig-src=\"https:\/\/www.service-public.pf\/dicp\/wp-content\/uploads\/sites\/59\/2025\/03\/vignette-engagements.png\" alt class=\"lazyload img-responsive wp-image-4310\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%27548%27%20height%3D%27788%27%20viewBox%3D%270%200%20548%20788%27%3E%3Crect%20width%3D%27548%27%20height%3D%27788%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\/03\/vignette-engagements-200x288.png 200w, https:\/\/www.service-public.pf\/dicp\/wp-content\/uploads\/sites\/59\/2025\/03\/vignette-engagements-400x575.png 400w, https:\/\/www.service-public.pf\/dicp\/wp-content\/uploads\/sites\/59\/2025\/03\/vignette-engagements.png 548w\" data-sizes=\"auto\" data-orig-sizes=\"(max-width: 1024px) 100vw, (max-width: 850px) 100vw, 548px\" \/><\/a><\/span><\/div><div style=\"text-align:center;\"><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\" style=\"--button_margin-top:30px;\" target=\"_self\" href=\"https:\/\/www.service-public.pf\/dicp\/wp-content\/uploads\/sites\/59\/2025\/03\/DICP-Engagements-du-controle-fiscal.pdf\"><span class=\"fusion-button-text awb-button__text awb-button__text--default\">T\u00e9l\u00e9charger<\/span><\/a><\/div><\/div><\/div><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":159,"featured_media":0,"parent":4241,"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-4306","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/pages\/4306","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=4306"}],"version-history":[{"count":4,"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/pages\/4306\/revisions"}],"predecessor-version":[{"id":4338,"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/pages\/4306\/revisions\/4338"}],"up":[{"embeddable":true,"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/pages\/4241"}],"wp:attachment":[{"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/media?parent=4306"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}