{"id":4316,"date":"2025-03-27T01:26:33","date_gmt":"2025-03-27T00:26:33","guid":{"rendered":"https:\/\/www.service-public.pf\/dicp\/?page_id=4316"},"modified":"2025-03-27T02:08:24","modified_gmt":"2025-03-27T01:08:24","slug":"charte-du-contribuable","status":"publish","type":"page","link":"https:\/\/www.service-public.pf\/dicp\/le-controle-fiscal-et-la-lutte-contre-la-fraude\/charte-du-contribuable\/","title":{"rendered":"Charte du contribuable"},"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><span style=\"color: var(--awb-text-color);font-family: var(--awb-text-font-family);font-size: var(--awb-font-size);font-style: var(--awb-text-font-style);font-weight: var(--awb-text-font-weight);letter-spacing: var(--awb-letter-spacing);text-align: var(--awb-content-alignment);text-transform: var(--awb-text-transform);background-color: var(--awb-bg-color-hover)\">Avant l\u2019engagement de la v\u00e9rification de comptabilit\u00e9 pr\u00e9vue \u00e0 l\u2019article 412-1 du code des imp\u00f4ts, la Direction des imp\u00f4ts et des contributions publiques remet au contribuable la charte des droits et obligations du contribuable v\u00e9rifi\u00e9. Les dispositions contenues dans la charte sont opposables \u00e0 l\u2019administration.<\/span><\/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\/La-charte-du-contribuable.pdf\" target=\"_blank\" aria-label=\"La Charte Du Contribuable\" rel=\"noopener noreferrer\"><img decoding=\"async\" width=\"539\" height=\"772\" src=\"https:\/\/www.service-public.pf\/dicp\/wp-content\/uploads\/sites\/59\/2025\/03\/La-charte-du-contribuable.webp\" data-orig-src=\"https:\/\/www.service-public.pf\/dicp\/wp-content\/uploads\/sites\/59\/2025\/03\/La-charte-du-contribuable.webp\" alt class=\"lazyload img-responsive wp-image-4320\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%27539%27%20height%3D%27772%27%20viewBox%3D%270%200%20539%20772%27%3E%3Crect%20width%3D%27539%27%20height%3D%27772%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\/La-charte-du-contribuable-200x286.webp 200w, https:\/\/www.service-public.pf\/dicp\/wp-content\/uploads\/sites\/59\/2025\/03\/La-charte-du-contribuable-209x300.webp 209w, https:\/\/www.service-public.pf\/dicp\/wp-content\/uploads\/sites\/59\/2025\/03\/La-charte-du-contribuable-400x573.webp 400w, https:\/\/www.service-public.pf\/dicp\/wp-content\/uploads\/sites\/59\/2025\/03\/La-charte-du-contribuable.webp 539w\" data-sizes=\"auto\" data-orig-sizes=\"(max-width: 1024px) 100vw, (max-width: 850px) 100vw, 539px\" \/><\/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\/La-charte-du-contribuable.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-4316","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/pages\/4316","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=4316"}],"version-history":[{"count":3,"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/pages\/4316\/revisions"}],"predecessor-version":[{"id":4340,"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/pages\/4316\/revisions\/4340"}],"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=4316"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}