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"705b31554caa47831920017f693f72e85b314ed5c3f03d78a8153b6b169d1245", "class_name": "RelatedNodeInfo"}}, "hash": "1d13950972bd40efef29b18b0af1a2920c53093926b69f6f98f41d0c9512d60d", "text": "Gabon - Loi n\u00b0027/2008 du 22 janvier 2009 \nportant Code G\u00e9n\u00e9ral des Imp\u00f4ts \n[NB - Loi n\u00b0027/2008 du 22 janvier 2009 portant Code G\u00e9n\u00e9ral des Imp\u00f4ts \nModifi\u00e9e, notamment, par : \n\u2022 la loi n\u00b0022/2014 du 19 janvier 2015 d\u00e9terminant les ressources et les charges de l\u2019Etat \npour l\u2019ann\u00e9e 2015 \n\u2022 la loi n\u00b0021/2015 du 1er f\u00e9vrier 2016 d\u00e9terminant les ressources et les charges de l\u2019Etat \npour l\u2019ann\u00e9e 2016 \n\u2022 la loi n\u00b0026/2016 du 6 janvier 2017 portant loi de finances pour 2017 \n\u2022 la loi n\u00b0360 bis/2017 du 4 ao\u00fbt 2017 porta nt loi de finances rectificative pour 2017 \n\u2022 la loi n\u00b0021/2017 du 26 janvier 2018 portant loi de finances pour 2018 \n\u2022 l\u2019ordonnance n\u00b0007/PR/2018 du 26 janvier 2018 modifiant certaines dispositions du Code \nG\u00e9n\u00e9ral des Imp\u00f4ts (JO 2018 -386 bis) \n\u2022 la loi n\u00b0023/2018 du 30 juillet 2018 portant loi de finances rectificative pour 2018 \n\u2022 la loi n\u00b0047/2018 du 31 d\u00e9cembre 2018 d\u00e9terminant les ressources et les charges de l\u2019Etat \npour l\u2019ann\u00e9e 2019 \n\u2022 la loi n\u00b0014/2019 du 22 janvier 2020 d\u00e9terminant les ressources et les charges de l\u2019Etat \npour l\u2019ann\u00e9e 2020 (JO 2020 -51 bis sp) \n\u2022 la loi n\u00b0019/2020 du 17 juillet 2020 portant loi de finances rectificative pour 2020 (JO 2020 -\n75 ter) \n\u2022 la loi n\u00b0044/2020 du 11 janvier 2021 d\u00e9terminant les ressources et les charges de l\u2019Etat \npour l\u2019ann\u00e9e 2021 ( JO 2021 -98 bis sp) ] \nArt.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "58233a85-d50b-4538-a589-0463233e3902": {"__data__": {"id_": "58233a85-d50b-4538-a589-0463233e3902", "embedding": null, "metadata": {"page_label": "1", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "e81f2cc9-e00f-482e-af3f-ae2f64b82e38", "node_type": "4", "metadata": {"page_label": "1", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "106dcd04d3abe48e13bac7a7572bddc2d3f9d82214aaffffcdf1db17e5c01b36", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "8af39be6-f01c-4a09-8b0e-d260e46b0598", "node_type": "1", "metadata": {"page_label": "1", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "1d13950972bd40efef29b18b0af1a2920c53093926b69f6f98f41d0c9512d60d", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "05808915-c50c-4d0d-818e-ff1daa460704", "node_type": "1", "metadata": {"page_label": "2", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "a3af05e961fd1495c966c00dc2f1c6d0a7d9323e0971a1ff92386c5e0ef9a5ae", "class_name": "RelatedNodeInfo"}}, "hash": "705b31554caa47831920017f693f72e85b314ed5c3f03d78a8153b6b169d1245", "text": "1. - La pr\u00e9sente loi, prise en application des dispositions de l\u2019article 47 de la Constitution, \nporte Code G\u00e9n\u00e9ral des Imp\u00f4ts. \nDispositions g\u00e9n\u00e9rales \nArt.2. - L\u2019assiette, le taux et les modalit\u00e9s de recouvrement des impositions de tou te nature \nsont du domaine de la loi. \nLes r\u00e8gles d\u2019assiette, de liquidation et de recouvrement des imp\u00f4ts, droits et taxes vis\u00e9s par \nle pr\u00e9sent Code sont applicables sous r\u00e9serve des dispositions des conventions \ninternationales r\u00e9guli\u00e8rement ratifi\u00e9es par l e Gabon et publi\u00e9es au Journal Officiel de la \nR\u00e9publique. \nArt.3. - Sont nuls et de nul effet, tous avantages fiscaux, toutes exon\u00e9rations d\u2019imp\u00f4ts, droits \net taxes non pr\u00e9vus par la loi. \nAucune exon\u00e9ration d\u2019imp\u00f4t, droit et taxe ne doit \u00eatre accord\u00e9e lorsqu e le contribuable n\u2019en \nest que le redevable l\u00e9gal.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "05808915-c50c-4d0d-818e-ff1daa460704": {"__data__": {"id_": "05808915-c50c-4d0d-818e-ff1daa460704", "embedding": null, "metadata": {"page_label": "2", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "b9af660f-3c1c-445a-bdb7-dc235e2f5b8d", "node_type": "4", "metadata": {"page_label": "2", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "d74f0e2a837d5b33ceb1386ac2d576ead4e29e46fc918cbce50680c2de7146c0", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "58233a85-d50b-4538-a589-0463233e3902", "node_type": "1", "metadata": {"page_label": "1", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "705b31554caa47831920017f693f72e85b314ed5c3f03d78a8153b6b169d1245", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "bdaef37c-6c42-4786-a6ef-ba08c9ee4199", "node_type": "1", "metadata": {"page_label": "2", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "db0665ac68302d77e567a20ae28253d4e5f09f299c1f8d9df2f896bfa76ae6e9", "class_name": "RelatedNodeInfo"}}, "hash": "a3af05e961fd1495c966c00dc2f1c6d0a7d9323e0971a1ff92386c5e0ef9a5ae", "text": "Le Ministre charg\u00e9 des finances est obligatoirement saisi, pour visa pr\u00e9a -lable, de tout projet \nde texte ayant pour effet de cr\u00e9er de nouveaux imp\u00f4ts, droits, taxes ou redevances. Il en est \nde m\u00eame de tout texte octroyant des avantages fiscaux. \n[NB - Application de l\u2019article 3 (L.F.2019) : \nArt.21. - \u00c0 compter de la publication de la pr\u00e9sente loi, toutes les exon\u00e9rations d\u2019imp\u00f4ts, droits \net taxes int\u00e9rieurs accord\u00e9es en violation des dispositions de l\u2019article 3 du Code G\u00e9n\u00e9ral des \nImp\u00f4ts ou en l\u2019absence de toute contrepartie sont supprim\u00e9es. Il en est de m\u00eame des \nexon\u00e9rations r\u00e9guli\u00e8res mais dont les b\u00e9n\u00e9ficiaires n\u2019ont pas r\u00e9alis\u00e9 les obligations en \nconstituant la contrepartie et de celles dont l\u2019objectif pou r lequel elles ont \u00e9t\u00e9 accord\u00e9es n\u2019a pas \n\u00e9t\u00e9 atteint. \nUn texte r\u00e9glementaire fixe les modalit\u00e9s d\u2019application du pr\u00e9sent article. ] \n Art.3 bis. - (L.F.2018) Des avantages fiscaux peuvent \u00eatre consentis en mati\u00e8re d\u2019imp\u00f4t sur \nles soci\u00e9t\u00e9s et de taxe sur la va leur ajout\u00e9e ainsi que de la retenue \u00e0 la source y aff\u00e9rente. \nLes avantages fiscaux vis\u00e9s \u00e0 l\u2019alin\u00e9a 1 ci -dessus consistent en l\u2019exon\u00e9ration de l\u2019IS et de la \nTVA exclusivement pendant la phase d\u2019investissement ou de construction et pour une dur\u00e9e \nn\u2019exc\u00e9dan t pas cinq ans.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "bdaef37c-6c42-4786-a6ef-ba08c9ee4199": {"__data__": {"id_": "bdaef37c-6c42-4786-a6ef-ba08c9ee4199", "embedding": null, "metadata": {"page_label": "2", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "b9af660f-3c1c-445a-bdb7-dc235e2f5b8d", "node_type": "4", "metadata": {"page_label": "2", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "d74f0e2a837d5b33ceb1386ac2d576ead4e29e46fc918cbce50680c2de7146c0", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "05808915-c50c-4d0d-818e-ff1daa460704", "node_type": "1", "metadata": {"page_label": "2", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "a3af05e961fd1495c966c00dc2f1c6d0a7d9323e0971a1ff92386c5e0ef9a5ae", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "6441fadb-44a3-468a-9cf4-3447a3dd1b46", "node_type": "1", "metadata": {"page_label": "3", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "dc87d850ccffb9ae5a24246cd1b89b2a2b801a1e6109886b775920fd7f733f3f", "class_name": "RelatedNodeInfo"}}, "hash": "db0665ac68302d77e567a20ae28253d4e5f09f299c1f8d9df2f896bfa76ae6e9", "text": "Un texte r\u00e9glementaire fixe les modalit\u00e9s d\u2019application du pr\u00e9sent article. ] \n Art.3 bis. - (L.F.2018) Des avantages fiscaux peuvent \u00eatre consentis en mati\u00e8re d\u2019imp\u00f4t sur \nles soci\u00e9t\u00e9s et de taxe sur la va leur ajout\u00e9e ainsi que de la retenue \u00e0 la source y aff\u00e9rente. \nLes avantages fiscaux vis\u00e9s \u00e0 l\u2019alin\u00e9a 1 ci -dessus consistent en l\u2019exon\u00e9ration de l\u2019IS et de la \nTVA exclusivement pendant la phase d\u2019investissement ou de construction et pour une dur\u00e9e \nn\u2019exc\u00e9dan t pas cinq ans. \nL\u2019octroi desdits avantages est subordonn\u00e9 \u00e0 l\u2019\u00e9tablissement, par le requ\u00e9rant, d\u2019un dossier \nde demande d\u2019agr\u00e9ment, soumis \u00e0 l\u2019examen de la commission sp\u00e9ciale cr\u00e9\u00e9e par l\u2019arr\u00eat\u00e9 \nn\u00b01438 du 8 septembre 2008 et \u00e0 l\u2019engagement : \n\u2022 de r\u00e9aliser un investissement sup\u00e9rieur ou \u00e9gal \u00e0 dix milliards de francs CFA ; \n\u2022 de cr\u00e9er au moins 100 emplois au profit des personnes physiques de nationalit\u00e9 \ngabonaise ; \n\u2022 de construire un si\u00e8ge social ; \n\u2022 de ne pas \u00eatre b\u00e9n\u00e9ficiaire d\u2019un r\u00e9gime d\u00e9rogatoire quel conque. \nLes avantages fiscaux accord\u00e9s par la commission sp\u00e9ciale ne sont acquis qu\u2019apr\u00e8s inscription \ndans une loi de finances. \nLivre 1 - Imp\u00f4ts sur les b\u00e9n\u00e9fices et revenus \nTitre 1 - Imp\u00f4t sur les soci\u00e9t\u00e9s (IS) \nChapitre 1 - Champ d\u2019application de l\u2019imp\u00f4t \nArt.4. - Il est \u00e9tabli un imp\u00f4t sur l\u2019ensemble des b\u00e9n\u00e9fices et revenus r\u00e9alis\u00e9s par les soci\u00e9t\u00e9s \net autres personnes morales. Cet imp\u00f4t est d\u00e9sign\u00e9 sous le nom d\u2019Imp\u00f4t sur les Soci\u00e9t\u00e9s, en \nabr\u00e9g\u00e9 IS.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "6441fadb-44a3-468a-9cf4-3447a3dd1b46": {"__data__": {"id_": "6441fadb-44a3-468a-9cf4-3447a3dd1b46", "embedding": null, "metadata": {"page_label": "3", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "e8e97a1d-bf08-4d42-93d4-77cc48453b6f", "node_type": "4", "metadata": {"page_label": "3", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "d0c10559ffe954cd758076a9676be8a4aa7e40ee41744b03b7ba742576d379de", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "bdaef37c-6c42-4786-a6ef-ba08c9ee4199", "node_type": "1", "metadata": {"page_label": "2", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "db0665ac68302d77e567a20ae28253d4e5f09f299c1f8d9df2f896bfa76ae6e9", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "130c5e63-e293-430f-a0c0-79324c3a3222", "node_type": "1", "metadata": {"page_label": "3", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "1473b05aaf0d5942a90a9b04a4df9cb9ddf2c805400edf5de9e8bc2c51d8d181", "class_name": "RelatedNodeInfo"}}, "hash": "dc87d850ccffb9ae5a24246cd1b89b2a2b801a1e6109886b775920fd7f733f3f", "text": "Section 1 - Soci\u00e9t\u00e9s et collectivit\u00e9s imposables \nArt.5. - (L.F.2018) Sont obligatoirement soumis \u00e0 l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s, les soci\u00e9t\u00e9s par \nactions, les soci\u00e9t\u00e9s \u00e0 responsabilit\u00e9 limit\u00e9e, les soci\u00e9t\u00e9s coop\u00e9ratives, et les \u00e9tablissements \nou organismes publics. \nSous r\u00e9serve des dispositions de l\u2019article 6 ci -apr\u00e8s et des r\u00e9gimes fiscaux particuliers, sont \npassibles de l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s : \n\u2022 quel que soit leur objet, les soci\u00e9t\u00e9s anonymes, les soci\u00e9t\u00e9s par actions simplifi\u00e9es, les \nsoci\u00e9t\u00e9s \u00e0 responsabilit\u00e9 limit\u00e9e, les soci\u00e9t\u00e9s coop\u00e9ratives et leurs unions ; \n\u2022 les \u00e9tablissements publics, les organismes d\u2019\u00c9tat jouissant de l\u2019autonomie financi\u00e8re, et \ntoutes autres personnes morales se livrant \u00e0 une exploitation ou \u00e0 des op\u00e9rations \u00e0 \ncaract\u00e8re lucratif.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "130c5e63-e293-430f-a0c0-79324c3a3222": {"__data__": {"id_": "130c5e63-e293-430f-a0c0-79324c3a3222", "embedding": null, "metadata": {"page_label": "3", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "e8e97a1d-bf08-4d42-93d4-77cc48453b6f", "node_type": "4", "metadata": {"page_label": "3", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "d0c10559ffe954cd758076a9676be8a4aa7e40ee41744b03b7ba742576d379de", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "6441fadb-44a3-468a-9cf4-3447a3dd1b46", "node_type": "1", "metadata": {"page_label": "3", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "dc87d850ccffb9ae5a24246cd1b89b2a2b801a1e6109886b775920fd7f733f3f", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "e0573c93-9e04-495c-884f-22a2d029a6dd", "node_type": "1", "metadata": {"page_label": "3", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "dd14f0547cf1b73ed530faf9d924174d8a29bdf0c5e46d2d38d874a8bf33495c", "class_name": "RelatedNodeInfo"}}, "hash": "1473b05aaf0d5942a90a9b04a4df9cb9ddf2c805400edf5de9e8bc2c51d8d181", "text": "Sous r\u00e9serve des dispositions de l\u2019article 6 ci -apr\u00e8s et des r\u00e9gimes fiscaux particuliers, sont \npassibles de l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s : \n\u2022 quel que soit leur objet, les soci\u00e9t\u00e9s anonymes, les soci\u00e9t\u00e9s par actions simplifi\u00e9es, les \nsoci\u00e9t\u00e9s \u00e0 responsabilit\u00e9 limit\u00e9e, les soci\u00e9t\u00e9s coop\u00e9ratives et leurs unions ; \n\u2022 les \u00e9tablissements publics, les organismes d\u2019\u00c9tat jouissant de l\u2019autonomie financi\u00e8re, et \ntoutes autres personnes morales se livrant \u00e0 une exploitation ou \u00e0 des op\u00e9rations \u00e0 \ncaract\u00e8re lucratif. \nSont \u00e9galement passibles de l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s : \n\u2022 a) m\u00eame lorsqu\u2019elles ne rev\u00eatent pas l\u2019une des formes vis\u00e9es au paragraphe 1, les soci\u00e9t\u00e9s \nciviles qui se livrent \u00e0 une exploitation ou \u00e0 des op\u00e9rations de nature commerciale, \nindustrielle, artisanale ou agricole, notamment : \n- lorsqu\u2019elles se livrent \u00e0 des op\u00e9ratio ns d\u2019interm\u00e9diaire pour l\u2019achat ou la vente des \nimmeubles ou de fonds de commerce, des actions ou parts des soci\u00e9t\u00e9s immobili\u00e8res \nou lorsqu\u2019elles ach\u00e8tent habituellement en leur nom les m\u00eames biens en vue de les \nrevendre ; \n- lorsqu\u2019elles proc\u00e8dent au lotisse ment et \u00e0 la vente, apr\u00e8s ex\u00e9cution des travaux \nd\u2019am\u00e9nagement et de viabilit\u00e9, de terrains acquis \u00e0 titre on\u00e9reux ; \n- lorsqu\u2019elles donnent en location un \u00e9tablissement commercial ou industriel muni du \nmobilier et du mat\u00e9riel n\u00e9cessaires \u00e0 son exploitation, q ue la location comprenne ou \nnon tout ou partie des \u00e9l\u00e9ments incorporels du fonds de commerce ou d\u2019industrie. \n\u2022 b) les soci\u00e9t\u00e9s civiles qui comprennent parmi leurs membres une ou plusieurs soci\u00e9t\u00e9s \nde capitaux ou qui ont opt\u00e9 pour ce r\u00e9gime d\u2019imposition.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "e0573c93-9e04-495c-884f-22a2d029a6dd": {"__data__": {"id_": "e0573c93-9e04-495c-884f-22a2d029a6dd", "embedding": null, "metadata": {"page_label": "3", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "e8e97a1d-bf08-4d42-93d4-77cc48453b6f", "node_type": "4", "metadata": {"page_label": "3", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "d0c10559ffe954cd758076a9676be8a4aa7e40ee41744b03b7ba742576d379de", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "130c5e63-e293-430f-a0c0-79324c3a3222", "node_type": "1", "metadata": {"page_label": "3", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "1473b05aaf0d5942a90a9b04a4df9cb9ddf2c805400edf5de9e8bc2c51d8d181", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "9236576d-00f3-4eb7-a505-57dfeff25099", "node_type": "1", "metadata": {"page_label": "4", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "6fe18b3561659d8bad52efa4cf49ac0fbc9dab56c725a928102025a7333ba656", "class_name": "RelatedNodeInfo"}}, "hash": "dd14f0547cf1b73ed530faf9d924174d8a29bdf0c5e46d2d38d874a8bf33495c", "text": "\u2022 b) les soci\u00e9t\u00e9s civiles qui comprennent parmi leurs membres une ou plusieurs soci\u00e9t\u00e9s \nde capitaux ou qui ont opt\u00e9 pour ce r\u00e9gime d\u2019imposition. \nSont en outre soumises \u00e0 l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s par option, les soci\u00e9t\u00e9s de personnes ci -\napr\u00e8s : \n\u2022 les soci\u00e9t\u00e9s en nom collectif ; \n\u2022 les soci\u00e9t\u00e9s en commandite simple ; \n\u2022 les soci\u00e9t\u00e9s en participation ; \n\u2022 les syndicats financiers ; \n\u2022 les soci\u00e9t\u00e9s de copropri\u00e9taires de navires ou d\u2019immeubles b\u00e2tis et non b\u00e2tis, pour la part \ndes associ\u00e9s ind\u00e9finiment responsables et dont l\u2019identit\u00e9 est connue de l\u2019administration. \nCette option est irr\u00e9vocable et ne peut \u00eatre exerc\u00e9e par les soci\u00e9t\u00e9s de fait ou les soci\u00e9t\u00e9s de \npersonnes issues de la transformation ant\u00e9rieure de soci\u00e9t\u00e9s de capitaux. \nPour \u00eatre valable, l\u2019option doit \u00eatre sign\u00e9e par tous les associ\u00e9s et notifi\u00e9e au Centre des \nImp\u00f4ts territorialement comp\u00e9tent dans les trois mois du d\u00e9but de l\u2019exercice fiscal. \n\u00c0 d\u00e9 faut d\u2019option, l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s s\u2019applique \u00e0 la part des b\u00e9n\u00e9fices correspondant \naux droits : \n\u2022 des commanditaires dans les soci\u00e9t\u00e9s en commandite simple ; \n\u2022 des associ\u00e9s non ind\u00e9finiment responsables ou dont les noms et adresses n\u2019ont pas \u00e9t\u00e9 \nindiqu\u00e9s \u00e0 l\u2019Administration dans les soci\u00e9t\u00e9s en nom collectif et les soci\u00e9t\u00e9s en \nparticipation. \nSont enfin soumis \u00e0 l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s, les \u00e9tablissements publics et collectivit\u00e9s \ndiverses.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "9236576d-00f3-4eb7-a505-57dfeff25099": {"__data__": {"id_": "9236576d-00f3-4eb7-a505-57dfeff25099", "embedding": null, "metadata": {"page_label": "4", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "bcc63727-4f6e-4b94-8aa2-dc7b29a96acc", "node_type": "4", "metadata": {"page_label": "4", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "22a1be3467fed3b163386436523db3920cc3078b8b0e048c4f3987295247c507", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "e0573c93-9e04-495c-884f-22a2d029a6dd", "node_type": "1", "metadata": {"page_label": "3", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "dd14f0547cf1b73ed530faf9d924174d8a29bdf0c5e46d2d38d874a8bf33495c", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "170e7ff2-ffd0-4307-97ed-3119f9b96448", "node_type": "1", "metadata": {"page_label": "4", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "bcf7ffd0e045829aa9eda30981edd540771be382526b86273f03a6cba0da2b20", "class_name": "RelatedNodeInfo"}}, "hash": "6fe18b3561659d8bad52efa4cf49ac0fbc9dab56c725a928102025a7333ba656", "text": "Les \u00e9tablissements publics autres que les \u00e9tablissements scientifiq ues, d\u2019enseignement et \nd\u2019assistance, ainsi que les associations et collectivit\u00e9s non soumises \u00e0 l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s \nen vertu d\u2019une autre disposition sont assujettis audit imp\u00f4t \u00e0 raison de la location de leurs \nimmeubles b\u00e2tis et non b\u00e2tis. \nSection 2 - Exon\u00e9rations \nArt.6. - (L.F.R.2018, L.F.2021 ) Sont exon\u00e9r\u00e9s de l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s : \n1) Les soci\u00e9t\u00e9s coop\u00e9ratives de production, de transformation, conservation et vente de \nproduits agricoles, ainsi que leurs unions, \u00e0 condition que ces soci\u00e9t\u00e9s foncti onnent \nconform\u00e9ment aux dispositions qui les r\u00e9gissent et qu\u2019elles rev\u00eatent la forme civile. \n2) Les syndicats agricoles et les coop\u00e9ratives d\u2019approvisionnement et d\u2019achat fonctionnant \nconform\u00e9ment aux dispositions qui les r\u00e9gissent. \n3) Les caisses de cr\u00e9di t agricole mutuel. \n4) Les soci\u00e9t\u00e9s et unions de soci\u00e9t\u00e9s de secours mutuel. \n5) Les b\u00e9n\u00e9fices r\u00e9alis\u00e9s par les associations sans but lucratif organisant avec le concours des \ncommunes ou des organismes publics locaux des foires, des expositions, r\u00e9unions spo rtives \net autres manifestations publiques correspondant \u00e0 l\u2019objet d\u00e9fini par leurs statuts et \npr\u00e9sentant un int\u00e9r\u00eat \u00e9conomique ou social certain. \n6) Les collectivit\u00e9s locales ainsi que leurs r\u00e9gies de services publics. \n7) Les soci\u00e9t\u00e9s ou organismes reconnu s d\u2019utilit\u00e9 publique charg\u00e9s du d\u00e9veloppement rural. \n8) Les offices publics de gestion d\u2019habitations \u00e0 loyer mod\u00e9r\u00e9. \n9) Les soci\u00e9t\u00e9s scolaires coop\u00e9ratives dites \u00ab mutuelles scolaires \u00bb. \n10) Les clubs et cercles priv\u00e9s pour leurs activit\u00e9s autres que le ba r et la restauration. \n11) La BEAC.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "170e7ff2-ffd0-4307-97ed-3119f9b96448": {"__data__": {"id_": "170e7ff2-ffd0-4307-97ed-3119f9b96448", "embedding": null, "metadata": {"page_label": "4", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "bcc63727-4f6e-4b94-8aa2-dc7b29a96acc", "node_type": "4", "metadata": {"page_label": "4", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "22a1be3467fed3b163386436523db3920cc3078b8b0e048c4f3987295247c507", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "9236576d-00f3-4eb7-a505-57dfeff25099", "node_type": "1", "metadata": {"page_label": "4", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "6fe18b3561659d8bad52efa4cf49ac0fbc9dab56c725a928102025a7333ba656", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "d347aa25-7fd8-40eb-966a-188fe631cc8d", "node_type": "1", "metadata": {"page_label": "5", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "8b85367ae11b8ec354661b4daa30a8d3f27a2368df9fd4429f2f83d0c5275cf6", "class_name": "RelatedNodeInfo"}}, "hash": "bcf7ffd0e045829aa9eda30981edd540771be382526b86273f03a6cba0da2b20", "text": "6) Les collectivit\u00e9s locales ainsi que leurs r\u00e9gies de services publics. \n7) Les soci\u00e9t\u00e9s ou organismes reconnu s d\u2019utilit\u00e9 publique charg\u00e9s du d\u00e9veloppement rural. \n8) Les offices publics de gestion d\u2019habitations \u00e0 loyer mod\u00e9r\u00e9. \n9) Les soci\u00e9t\u00e9s scolaires coop\u00e9ratives dites \u00ab mutuelles scolaires \u00bb. \n10) Les clubs et cercles priv\u00e9s pour leurs activit\u00e9s autres que le ba r et la restauration. \n11) La BEAC. \n12) Les b\u00e9n\u00e9fices \u00e9ventuels r\u00e9alis\u00e9s par les groupements d\u2019int\u00e9r\u00eat \u00e9conomique et, d\u2019une \nmani\u00e8re g\u00e9n\u00e9rale, par les soci\u00e9t\u00e9s de personnes et assimil\u00e9es. Toutefois, l\u2019imposition de ces \nb\u00e9n\u00e9fices est \u00e9tablie pour chacun des a ssoci\u00e9s, sur la part correspondant \u00e0 ses droits dans le \ngroupement ou dans la soci\u00e9t\u00e9. \n13) Pendant les trois premi\u00e8res ann\u00e9es de leur activit\u00e9, les entreprises ayant une activit\u00e9 \nh\u00f4teli\u00e8re de tourisme et pr\u00e9sentant un nouvel investissement minimum de \n300.0 00.000 FCFA hors taxes. \n14) Pendant les cinq premi\u00e8res ann\u00e9es de leur activit\u00e9, les Petites et Moyennes Entreprises \ntelles que d\u00e9finies par la loi sur les Petites et Moyennes Entreprises. \n15) Au sens du pr\u00e9sent article, on entend par : \n\u2022 terrains destin\u00e9s \u00e0 l\u2019habitat social, les terrains sur lesquels doivent \u00eatre b\u00e2tis des \nlogements dont le prix de cession ne doit pas exc\u00e9der 25.000.000 FCFA ; \n\u2022 logements \u00e0 caract\u00e8re socio -\u00e9conomique, les logements dont le prix de cession, est \ninf\u00e9rieur ou \u00e9gal \u00e0 25.000.000 FCFA.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "d347aa25-7fd8-40eb-966a-188fe631cc8d": {"__data__": {"id_": "d347aa25-7fd8-40eb-966a-188fe631cc8d", "embedding": null, "metadata": {"page_label": "5", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "696c978e-0ba6-4cde-89d3-1b7700d6c3ae", "node_type": "4", "metadata": {"page_label": "5", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "02a588018ce5af9323943ca288736c2d5fa3f74ca967d9173ab69f552872a9c9", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "170e7ff2-ffd0-4307-97ed-3119f9b96448", "node_type": "1", "metadata": {"page_label": "4", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "bcf7ffd0e045829aa9eda30981edd540771be382526b86273f03a6cba0da2b20", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "6f8ec921-816d-48e1-8189-137167424b46", "node_type": "1", "metadata": {"page_label": "5", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "dd52bed8d6733a41e157296d448fffab57694c2fadb82217486a19b55870a9b1", "class_name": "RelatedNodeInfo"}}, "hash": "8b85367ae11b8ec354661b4daa30a8d3f27a2368df9fd4429f2f83d0c5275cf6", "text": "Un d\u00e9cret pris en Conseil des Ministres sur proposition conjointe des Ministres charg\u00e9s de \nl\u2019Habitat et de l\u2019Economie pr\u00e9cise les modalit\u00e9s de mise en \u0153uvre des dispositions du pr\u00e9sent \nalin\u00e9a notamment l\u2019organisation de la Commission d\u2019exon\u00e9ration charg \u00e9e de statuer sur le \ncaract\u00e8re socio -\u00e9conomique du programme d\u2019investissement et d\u2019\u00e9mettre un avis motiv\u00e9 en \nvue de la d\u00e9livrance de l\u2019agr\u00e9ment. \n16) Les soci\u00e9t\u00e9s de capital investissement pour les revenus provenant des dividendes, des \nproduits de placement , des produits et plus -values de cession des actions et parts sociales. \nLe b\u00e9n\u00e9fice de l\u2019exon\u00e9ration vis\u00e9e ci -dessus est consenti aux soci\u00e9t\u00e9s de capital \ninvestissement : \n\u2022 qui conservent leurs titres de participation pendant au moins cinq ans ; \n\u2022 dont les fonds propres ou les fonds g\u00e9r\u00e9s pour compte de tiers investis en capital \ninvestissement repr\u00e9sentent au moins 60 % des ressources de la structure de capital \ninvestissement ; \n\u2022 qui d\u00e9tiennent des titres de participation de soci\u00e9t\u00e9s soumises \u00e0 l\u2019IS. \n17) Pendant les cinq premi\u00e8res ann\u00e9es de leur activit\u00e9, les soci\u00e9t\u00e9s de capital investissement \nqui investissent dans les entreprises exer\u00e7ant leur activit\u00e9 dans les domaines suivants : \n\u2022 la recherche d\u00e9veloppement dans le domaine de la protection de la biod iversit\u00e9 ; \n\u2022 l\u2019innovation technologique dans le domaine des produits pharmaceutiques issus de la \npharmacop\u00e9e traditionnelle ; \n\u2022 le d\u00e9veloppement de l\u2019\u00e9cotourisme ; \n\u2022 la transformation locale des mati\u00e8res premi\u00e8res ; \n\u2022 le d\u00e9veloppement et l\u2019innovation dans les tech nologies de l\u2019information et des \nt\u00e9l\u00e9communications ; \n\u2022 le d\u00e9veloppement des agro -industries. \nSection 3 - Territorialit\u00e9 \nArt.7.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "6f8ec921-816d-48e1-8189-137167424b46": {"__data__": {"id_": "6f8ec921-816d-48e1-8189-137167424b46", "embedding": null, "metadata": {"page_label": "5", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "696c978e-0ba6-4cde-89d3-1b7700d6c3ae", "node_type": "4", "metadata": {"page_label": "5", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "02a588018ce5af9323943ca288736c2d5fa3f74ca967d9173ab69f552872a9c9", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "d347aa25-7fd8-40eb-966a-188fe631cc8d", "node_type": "1", "metadata": {"page_label": "5", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "8b85367ae11b8ec354661b4daa30a8d3f27a2368df9fd4429f2f83d0c5275cf6", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "408b9104-1f6d-4007-a3da-4e70dbe6f1d0", "node_type": "1", "metadata": {"page_label": "5", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "2454c1d54256e3d160b21b644d5b25bd60b5d021dca9e172c2c3fc4cd8321f68", "class_name": "RelatedNodeInfo"}}, "hash": "dd52bed8d6733a41e157296d448fffab57694c2fadb82217486a19b55870a9b1", "text": "17) Pendant les cinq premi\u00e8res ann\u00e9es de leur activit\u00e9, les soci\u00e9t\u00e9s de capital investissement \nqui investissent dans les entreprises exer\u00e7ant leur activit\u00e9 dans les domaines suivants : \n\u2022 la recherche d\u00e9veloppement dans le domaine de la protection de la biod iversit\u00e9 ; \n\u2022 l\u2019innovation technologique dans le domaine des produits pharmaceutiques issus de la \npharmacop\u00e9e traditionnelle ; \n\u2022 le d\u00e9veloppement de l\u2019\u00e9cotourisme ; \n\u2022 la transformation locale des mati\u00e8res premi\u00e8res ; \n\u2022 le d\u00e9veloppement et l\u2019innovation dans les tech nologies de l\u2019information et des \nt\u00e9l\u00e9communications ; \n\u2022 le d\u00e9veloppement des agro -industries. \nSection 3 - Territorialit\u00e9 \nArt.7. - (L.F.2019, L.F.2020) Sous r\u00e9serve des dispositions des conventions internationales, les \nb\u00e9n\u00e9fices passibles de l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s sont d\u00e9termin\u00e9s en tenant compte des \nb\u00e9n\u00e9fices obtenus dans les entreprises exploit\u00e9es ou sur les op\u00e9rations r\u00e9alis\u00e9es au Gabon. \nIl en est d e m\u00eame de la plus -value r\u00e9alis\u00e9e lors du transfert de droits sociaux de personnes \ndont l\u2019actif est constitu\u00e9 majoritairement de tels droits ou de droits d\u00e9tenus directement ou \nindirectement dans une soci\u00e9t\u00e9 situ\u00e9e au Gabon. \nChapitre 2 - B\u00e9n\u00e9fices imposable s \nSection 1 - D\u00e9finition du b\u00e9n\u00e9fice \nArt.8. - (L.F.2019, L .F.R.2020) Le b\u00e9n\u00e9fice imposable est le b\u00e9n\u00e9fice net d\u00e9termin\u00e9 d\u2019apr\u00e8s les \nr\u00e9sultats d\u2019ensemble des op\u00e9rations de toutes nature effectu\u00e9es par les entreprises au cours \nde la p\u00e9riode servant de base \u00e0 l\u2019imp\u00f4t, y compris notamment les cessions d\u2019\u00e9l\u00e9ments \nquelconques de l\u2019actif, soit en cours, soit en fin d\u2019exploitation.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "408b9104-1f6d-4007-a3da-4e70dbe6f1d0": {"__data__": {"id_": "408b9104-1f6d-4007-a3da-4e70dbe6f1d0", "embedding": null, "metadata": {"page_label": "5", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "696c978e-0ba6-4cde-89d3-1b7700d6c3ae", "node_type": "4", "metadata": {"page_label": "5", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "02a588018ce5af9323943ca288736c2d5fa3f74ca967d9173ab69f552872a9c9", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "6f8ec921-816d-48e1-8189-137167424b46", "node_type": "1", "metadata": {"page_label": "5", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "dd52bed8d6733a41e157296d448fffab57694c2fadb82217486a19b55870a9b1", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "cb252aa1-4a13-41d8-94ee-b23e44617727", "node_type": "1", "metadata": {"page_label": "6", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "d290bcbf23c2bec6e530ca813a4ac72786dd41c82502e601708cfe9c5ac3f0f7", "class_name": "RelatedNodeInfo"}}, "hash": "2454c1d54256e3d160b21b644d5b25bd60b5d021dca9e172c2c3fc4cd8321f68", "text": "Chapitre 2 - B\u00e9n\u00e9fices imposable s \nSection 1 - D\u00e9finition du b\u00e9n\u00e9fice \nArt.8. - (L.F.2019, L .F.R.2020) Le b\u00e9n\u00e9fice imposable est le b\u00e9n\u00e9fice net d\u00e9termin\u00e9 d\u2019apr\u00e8s les \nr\u00e9sultats d\u2019ensemble des op\u00e9rations de toutes nature effectu\u00e9es par les entreprises au cours \nde la p\u00e9riode servant de base \u00e0 l\u2019imp\u00f4t, y compris notamment les cessions d\u2019\u00e9l\u00e9ments \nquelconques de l\u2019actif, soit en cours, soit en fin d\u2019exploitation. Il inclut les revenus tir\u00e9s de la \nparticipation \u00e0 un groupement d\u2019int\u00e9r\u00eat \u00e9conomique et correspondant aux droits d\u00e9tenus \npar la soci\u00e9t\u00e9 dans le capital dudit groupement.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "cb252aa1-4a13-41d8-94ee-b23e44617727": {"__data__": {"id_": "cb252aa1-4a13-41d8-94ee-b23e44617727", "embedding": null, "metadata": {"page_label": "6", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "5aaa1ddb-a2e9-41eb-8007-0b31b59f6b99", "node_type": "4", "metadata": {"page_label": "6", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "2083cb693832c6ee7ce9146329c2c1eb8fbad14bce62134b6856fc66f221da2a", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "408b9104-1f6d-4007-a3da-4e70dbe6f1d0", "node_type": "1", "metadata": {"page_label": "5", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "2454c1d54256e3d160b21b644d5b25bd60b5d021dca9e172c2c3fc4cd8321f68", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "0e7e2273-9063-45d8-a708-aa17965db05c", "node_type": "1", "metadata": {"page_label": "6", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "88b22b4dda6c98dc92aad0a1904974be2a881a6a838519f6c56c245b5d9bcc9f", "class_name": "RelatedNodeInfo"}}, "hash": "d290bcbf23c2bec6e530ca813a4ac72786dd41c82502e601708cfe9c5ac3f0f7", "text": "Le b\u00e9n\u00e9fice net est constitu\u00e9 par la diff\u00e9rence entre les valeurs de l\u2019actif net \u00e0 la cl\u00f4ture et \u00e0 \nl\u2019ouverture de la p\u00e9riode dont les r\u00e9sultats doivent servir de base \u00e0 l\u2019imp\u00f4t, diminu\u00e9e des \nsuppl\u00e9ments d\u2019apport et augmen t\u00e9e des pr\u00e9l\u00e8vements effectu\u00e9s au cours de cette p\u00e9riode \npar les associ\u00e9s. L\u2019actif net s\u2019entend de l\u2019exc\u00e9dent des valeurs d\u2019actif sur le total form\u00e9 au \npassif par les cr\u00e9ances des tiers, les amortissements et les provisions justifi\u00e9s. \nLes stocks sont \u00e9valu \u00e9s au prix de revient. Si le cours du jour est inf\u00e9rieur au prix de revient, \nl\u2019entreprise doit constituer une provision pour d\u00e9pr\u00e9ciation de stocks. \nLes travaux en cours sont \u00e9valu\u00e9s au prix de revient. \nLes produits r\u00e9sultant de l\u2019ex\u00e9cution des contrats pl uriannuels sont comptabilis\u00e9s selon la \nm\u00e9thode de l\u2019avancement. \nSection 2 - Plus -values \nArt.9. - Par d\u00e9rogation aux dispositions de l\u2019alin\u00e9a 1 de l\u2019article 8 ci -dessus : \nLes plus -values provenant de la cession en cours d\u2019exploitation des \u00e9l\u00e9ments de l\u2019actif \nimmobilis\u00e9 ne sont pas comprises dans le b\u00e9n\u00e9fice imposable de l\u2019exercice au cours duquel \nelles ont \u00e9t\u00e9 r\u00e9alis\u00e9es, si le contribuable les porte \u00e0 un compte sp\u00e9cial \u00ab plus-values \u00e0 \nr\u00e9employer \u00bb et prend l\u2019engagement de r\u00e9investir en immobilisation nouvelle dans son \nentreprise, avant l\u2019expiration d\u2019un d\u00e9lai de 3 ans \u00e0 partir de la cl\u00f4ture de cet exercice, une \nsomme \u00e9gale au montant de ces plus -values ajout\u00e9es au prix de revient des \u00e9l\u00e9ments c\u00e9d\u00e9s. \nToutefois, le remploi ainsi pr\u00e9vu ne peut pas \u00eatre effectu\u00e9 e n l\u2019achat ou la souscription \nd\u2019actions de soci\u00e9t\u00e9s ou de titres de participation.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "0e7e2273-9063-45d8-a708-aa17965db05c": {"__data__": {"id_": "0e7e2273-9063-45d8-a708-aa17965db05c", "embedding": null, "metadata": {"page_label": "6", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "5aaa1ddb-a2e9-41eb-8007-0b31b59f6b99", "node_type": "4", "metadata": {"page_label": "6", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "2083cb693832c6ee7ce9146329c2c1eb8fbad14bce62134b6856fc66f221da2a", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "cb252aa1-4a13-41d8-94ee-b23e44617727", "node_type": "1", "metadata": {"page_label": "6", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "d290bcbf23c2bec6e530ca813a4ac72786dd41c82502e601708cfe9c5ac3f0f7", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "3e787ab9-2156-4bca-b689-5525d890efd5", "node_type": "1", "metadata": {"page_label": "6", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "40f7ad6f27d1365e0ea0a554b82b96135e5641dae19a1aa2fa68d49c9da4ff14", "class_name": "RelatedNodeInfo"}}, "hash": "88b22b4dda6c98dc92aad0a1904974be2a881a6a838519f6c56c245b5d9bcc9f", "text": "Toutefois, le remploi ainsi pr\u00e9vu ne peut pas \u00eatre effectu\u00e9 e n l\u2019achat ou la souscription \nd\u2019actions de soci\u00e9t\u00e9s ou de titres de participation. \nPour la d\u00e9termination du montant de la plus -value, il n\u2019est pas tenu compte des \namortissements d\u00e9rogatoires. La provision pour amortissements d\u00e9rogatoires doit \u00eatre \nr\u00e9int\u00e9gr\u00e9 e au r\u00e9sultat de l\u2019exercice de cession. \nCet engagement doit \u00eatre annex\u00e9 \u00e0 la d\u00e9claration des r\u00e9sultats de l\u2019exercice au cours duquel \nles plus -values ont \u00e9t\u00e9 r\u00e9alis\u00e9es. \nPour l\u2019application de l\u2019alin\u00e9a 1 ci -dessus, les valeurs constituant le portefeuille ne s ont \nconsid\u00e9r\u00e9es comme faisant partie de l\u2019actif immobilis\u00e9 que si elles sont entr\u00e9es dans le \npatrimoine de l\u2019entreprise 3 ans au moins avant la date de la cession. \nSi le remploi est effectu\u00e9 dans le d\u00e9lai pr\u00e9vu, les plus -values distraites du b\u00e9n\u00e9fice impos able \nsont affect\u00e9es \u00e0 l\u2019amortissement des nouvelles immobilisations et viennent en d\u00e9duction du \nprix de revient pour le calcul des amortissements et des plus -values r\u00e9alis\u00e9es ult\u00e9rieurement. \nDans le cas contraire, elles sont rapport\u00e9es au b\u00e9n\u00e9fice imposabl e de l\u2019exercice au cours \nduquel le d\u00e9lai a expir\u00e9 ou de l\u2019exercice de cession ou de cessation d\u2019exploitation, si elle \nintervient avant. \nArt.10. - Les distributions effectu\u00e9es par des entreprises constitu\u00e9es sous la forme de \nsoci\u00e9t\u00e9s d\u2019investissement \u00e0 capital variable, provenant d\u2019autres produits que les plus -values \nde cession de titres vis\u00e9s \u00e0 l\u2019alin\u00e9a pr\u00e9c\u00e9dent y compris les dividendes restent comprises \ndans le b\u00e9n\u00e9fice soumis \u00e0 l\u2019imp\u00f4t.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "3e787ab9-2156-4bca-b689-5525d890efd5": {"__data__": {"id_": "3e787ab9-2156-4bca-b689-5525d890efd5", "embedding": null, "metadata": {"page_label": "6", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "5aaa1ddb-a2e9-41eb-8007-0b31b59f6b99", "node_type": "4", "metadata": {"page_label": "6", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "2083cb693832c6ee7ce9146329c2c1eb8fbad14bce62134b6856fc66f221da2a", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "0e7e2273-9063-45d8-a708-aa17965db05c", "node_type": "1", "metadata": {"page_label": "6", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "88b22b4dda6c98dc92aad0a1904974be2a881a6a838519f6c56c245b5d9bcc9f", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "c3b2e56e-ff91-491f-b662-b34658add5e3", "node_type": "1", "metadata": {"page_label": "7", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "0cec541a3970f99fab9cb049791f23d9944d14983a4e901ebf58f119d97c2767", "class_name": "RelatedNodeInfo"}}, "hash": "40f7ad6f27d1365e0ea0a554b82b96135e5641dae19a1aa2fa68d49c9da4ff14", "text": "Dans le cas contraire, elles sont rapport\u00e9es au b\u00e9n\u00e9fice imposabl e de l\u2019exercice au cours \nduquel le d\u00e9lai a expir\u00e9 ou de l\u2019exercice de cession ou de cessation d\u2019exploitation, si elle \nintervient avant. \nArt.10. - Les distributions effectu\u00e9es par des entreprises constitu\u00e9es sous la forme de \nsoci\u00e9t\u00e9s d\u2019investissement \u00e0 capital variable, provenant d\u2019autres produits que les plus -values \nde cession de titres vis\u00e9s \u00e0 l\u2019alin\u00e9a pr\u00e9c\u00e9dent y compris les dividendes restent comprises \ndans le b\u00e9n\u00e9fice soumis \u00e0 l\u2019imp\u00f4t. \nLes plus -values de cession d\u2019actions des entr eprises constitu\u00e9es sous la forme des soci\u00e9t\u00e9s \nd\u2019investissement \u00e0 capital variable ne sont pas non plus comprises dans le b\u00e9n\u00e9fice passible \nde l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s lorsque lesdites actions ont \u00e9t\u00e9 d\u00e9tenues au moins pendant 5 ans.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "c3b2e56e-ff91-491f-b662-b34658add5e3": {"__data__": {"id_": "c3b2e56e-ff91-491f-b662-b34658add5e3", "embedding": null, "metadata": {"page_label": "7", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "76bb22dd-ada1-4a16-92af-72a4e1f380ef", "node_type": "4", "metadata": {"page_label": "7", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "21c45abb0d0bfa99da0d31e38f4f785e2b495e798afb019e3fc1d418e88b8329", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "3e787ab9-2156-4bca-b689-5525d890efd5", "node_type": "1", "metadata": {"page_label": "6", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "40f7ad6f27d1365e0ea0a554b82b96135e5641dae19a1aa2fa68d49c9da4ff14", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "4581eb4a-8f45-42a0-85d5-3ada5a7f9f5d", "node_type": "1", "metadata": {"page_label": "7", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "82b9b8804889e7ba7866da170d1a8352d5af672dcb00368f82c15c06a472ae43", "class_name": "RelatedNodeInfo"}}, "hash": "0cec541a3970f99fab9cb049791f23d9944d14983a4e901ebf58f119d97c2767", "text": "Les distributions prov enant d\u2019autres produits que les plus -values de cession de titres y \ncompris les dividendes restent comprises dans le b\u00e9n\u00e9fice soumis \u00e0 l\u2019imp\u00f4t. \nLe bonus de liquidation d\u00e9gag\u00e9 lors de la dissolution de ces entreprises n\u2019est pas non plus \ncompris dans le b\u00e9n\u00e9f ice passible de l\u2019imp\u00f4t si la liquidation de la soci\u00e9t\u00e9 intervient plus de \n5 ans apr\u00e8s sa cr\u00e9ation. \nLe b\u00e9n\u00e9fice des dispositions pr\u00e9vues \u00e0 l\u2019alin\u00e9a 2 du pr\u00e9sent article est r\u00e9serv\u00e9 aux entreprises \nconstitu\u00e9es sous forme de soci\u00e9t\u00e9s d\u2019investissement \u00e0 capit al variable respectant les \nobligations suivantes : \n\u2022 l\u2019entreprise n\u2019investit pas plus de 20 % de son capital dans une m\u00eame soci\u00e9t\u00e9 ; \n\u2022 les participations de l\u2019entreprise ne doivent pas \u00eatre majoritaires dans les soci\u00e9t\u00e9s cibles ; \n\u2022 les capitaux investis doivent l\u2019\u00eatre dans la zone CEMAC dont au moins 80 % au Gabon ; \n\u2022 l\u2019entreprise doit avoir obtenu un agr\u00e9ment du Ministre charg\u00e9 des finances. \nSection 3 - Charges d\u00e9ductibles \nArt.11. - Le b\u00e9n\u00e9fice net imposable est \u00e9tabli sous d\u00e9duction de tous frais et charges \nn\u00e9cess it\u00e9s par l\u2019exercice de l\u2019activit\u00e9 imposable au Gabon et satisfaisant aux conditions \nsuivantes : \n\u2022 \u00eatre expos\u00e9s dans l\u2019int\u00e9r\u00eat direct de l\u2019exploitation ou se rattacher \u00e0 la gestion normale de \nl\u2019entreprise ; \n\u2022 correspondre \u00e0 une charge effective et \u00eatre appuy\u00e9s de justifications suffisantes ; \n\u2022 se traduire par une diminution de l\u2019actif net de l\u2019entreprise ; \n\u2022 \u00eatre compris dans les charges de l\u2019exercice au cours duquel ils ont \u00e9t\u00e9s engag\u00e9s ; \n\u2022 ne pas \u00eatre exclus des charges d\u00e9ductibles par d\u00e9termination de la loi ; \n\u2022 ne p as \u00eatre consid\u00e9r\u00e9s comme acte anormal de gestion.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "4581eb4a-8f45-42a0-85d5-3ada5a7f9f5d": {"__data__": {"id_": "4581eb4a-8f45-42a0-85d5-3ada5a7f9f5d", "embedding": null, "metadata": {"page_label": "7", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "76bb22dd-ada1-4a16-92af-72a4e1f380ef", "node_type": "4", "metadata": {"page_label": "7", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "21c45abb0d0bfa99da0d31e38f4f785e2b495e798afb019e3fc1d418e88b8329", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "c3b2e56e-ff91-491f-b662-b34658add5e3", "node_type": "1", "metadata": {"page_label": "7", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "0cec541a3970f99fab9cb049791f23d9944d14983a4e901ebf58f119d97c2767", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "2f7501b3-80a2-4bd6-9675-d28328a26bc4", "node_type": "1", "metadata": {"page_label": "7", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "bd1a72b144017436d2e918fd6adc26f123e387438a51206e9cbc45bff7555130", "class_name": "RelatedNodeInfo"}}, "hash": "82b9b8804889e7ba7866da170d1a8352d5af672dcb00368f82c15c06a472ae43", "text": "- Le b\u00e9n\u00e9fice net imposable est \u00e9tabli sous d\u00e9duction de tous frais et charges \nn\u00e9cess it\u00e9s par l\u2019exercice de l\u2019activit\u00e9 imposable au Gabon et satisfaisant aux conditions \nsuivantes : \n\u2022 \u00eatre expos\u00e9s dans l\u2019int\u00e9r\u00eat direct de l\u2019exploitation ou se rattacher \u00e0 la gestion normale de \nl\u2019entreprise ; \n\u2022 correspondre \u00e0 une charge effective et \u00eatre appuy\u00e9s de justifications suffisantes ; \n\u2022 se traduire par une diminution de l\u2019actif net de l\u2019entreprise ; \n\u2022 \u00eatre compris dans les charges de l\u2019exercice au cours duquel ils ont \u00e9t\u00e9s engag\u00e9s ; \n\u2022 ne pas \u00eatre exclus des charges d\u00e9ductibles par d\u00e9termination de la loi ; \n\u2022 ne p as \u00eatre consid\u00e9r\u00e9s comme acte anormal de gestion. \nEst r\u00e9put\u00e9 acte anormal de gestion tout acte qui met une d\u00e9pense ou une perte \u00e0 la charge de \nl\u2019entreprise ou qui prive cette derni\u00e8re d\u2019une recette sans que l\u2019acte soit justifi\u00e9 par les \nint\u00e9r\u00eats de l\u2019exploi tation commerciale. Il s\u2019agit d\u2019un acte accompli dans l\u2019int\u00e9r\u00eat d\u2019un tiers par \nrapport \u00e0 l\u2019entreprise ou qui n\u2019apporte \u00e0 cette entreprise qu\u2019un int\u00e9r\u00eat minime hors de \nproportion avec l\u2019avantage que le tiers peut en retirer, notamment : \n\u2022 les versements sous forme de majoration ou minoration d\u2019achats ou de ventes ; \n\u2022 les paiements de redevances excessives ou sans contrepartie ; \n\u2022 les renonciations \u00e0 recette (vente \u00e0 prix minor\u00e9, fourniture de prestations gratuites, \noctroi de pr\u00eats sans int\u00e9r\u00eats ou assortis d\u2019un in t\u00e9r\u00eat insuffisant) ; \n\u2022 les abandons de cr\u00e9ances ou de commissions ; \n\u2022 les remises de dettes ; \n\u2022 les avantages hors de proportion avec le service rendu.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "2f7501b3-80a2-4bd6-9675-d28328a26bc4": {"__data__": {"id_": "2f7501b3-80a2-4bd6-9675-d28328a26bc4", "embedding": null, "metadata": {"page_label": "7", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "76bb22dd-ada1-4a16-92af-72a4e1f380ef", "node_type": "4", "metadata": {"page_label": "7", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "21c45abb0d0bfa99da0d31e38f4f785e2b495e798afb019e3fc1d418e88b8329", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "4581eb4a-8f45-42a0-85d5-3ada5a7f9f5d", "node_type": "1", "metadata": {"page_label": "7", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "82b9b8804889e7ba7866da170d1a8352d5af672dcb00368f82c15c06a472ae43", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "ca18cf7d-2ebf-4488-a163-a07842c3b651", "node_type": "1", "metadata": {"page_label": "8", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "56040106dff3270ea8019309fa13838f702a13aea5d40fb37e8dd902e232e315", "class_name": "RelatedNodeInfo"}}, "hash": "bd1a72b144017436d2e918fd6adc26f123e387438a51206e9cbc45bff7555130", "text": "Il s\u2019agit d\u2019un acte accompli dans l\u2019int\u00e9r\u00eat d\u2019un tiers par \nrapport \u00e0 l\u2019entreprise ou qui n\u2019apporte \u00e0 cette entreprise qu\u2019un int\u00e9r\u00eat minime hors de \nproportion avec l\u2019avantage que le tiers peut en retirer, notamment : \n\u2022 les versements sous forme de majoration ou minoration d\u2019achats ou de ventes ; \n\u2022 les paiements de redevances excessives ou sans contrepartie ; \n\u2022 les renonciations \u00e0 recette (vente \u00e0 prix minor\u00e9, fourniture de prestations gratuites, \noctroi de pr\u00eats sans int\u00e9r\u00eats ou assortis d\u2019un in t\u00e9r\u00eat insuffisant) ; \n\u2022 les abandons de cr\u00e9ances ou de commissions ; \n\u2022 les remises de dettes ; \n\u2022 les avantages hors de proportion avec le service rendu. \nSous ces conditions, sont notamment d\u00e9ductibles : \nSous -section 1 - Frais g\u00e9n\u00e9raux \nArt.11 -I.- Les frais g\u00e9n\u00e9rau x de toute nature, les d\u00e9penses de personnel et de main -d\u2019\u0153uvre, \nles cotisations sociales, les d\u00e9penses relatives aux locaux, mat\u00e9riels et mobiliers, les frais \ndivers et exceptionnels, les primes d\u2019assurances, certaines lib\u00e9ralit\u00e9s, dons et subventions. \nToutefois :", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "ca18cf7d-2ebf-4488-a163-a07842c3b651": {"__data__": {"id_": "ca18cf7d-2ebf-4488-a163-a07842c3b651", "embedding": null, "metadata": {"page_label": "8", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "0436b6a9-c2dc-41ab-afc1-b6abb90fa71e", "node_type": "4", "metadata": {"page_label": "8", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "9154502eea9243caa4f816022bb04115521890fa07d21dbe5e6b0e123842bc3d", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "2f7501b3-80a2-4bd6-9675-d28328a26bc4", "node_type": "1", "metadata": {"page_label": "7", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "bd1a72b144017436d2e918fd6adc26f123e387438a51206e9cbc45bff7555130", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "bc814d4d-0f8d-4047-8be6-551f9e3e164e", "node_type": "1", "metadata": {"page_label": "8", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "d3e6a1eed10781b9b8e34cd666b128eed3b250754aa830e79b6ab1f15d3f7453", "class_name": "RelatedNodeInfo"}}, "hash": "56040106dff3270ea8019309fa13838f702a13aea5d40fb37e8dd902e232e315", "text": "Paragraphe 1 - R\u00e9mun\u00e9rations et prestations diverses \nArt.11 -I-1-a.- (L.F.R.2018) 1) Les r\u00e9mun\u00e9rations allou\u00e9es \u00e0 un salari\u00e9 ne sont admises en \nd\u00e9duction des r\u00e9sultats que dans la mesure o\u00f9 elles correspondent \u00e0 un travail effectif et ne \nsont pas exag\u00e9r\u00e9es. Cette disposition s\u2019applique \u00e0 toutes les r\u00e9mun\u00e9rations directes ou \nindirectes y compris les indemnit\u00e9s, allocations, avantages en nature et remboursements de \nfrais. \n2) Les r\u00e9tributions de toute nature vers\u00e9es \u00e0 l\u2019ensemble des associ\u00e9s des soci\u00e9t\u00e9s \u00e0 \nresponsabilit\u00e9 limit\u00e9e ou des soci\u00e9t\u00e9s de capitaux ou \u00e0 leur conjoint pour un emploi effectif \nexerc\u00e9 dans l\u2019entreprise ne sont admises en d\u00e9duction des r\u00e9sultats que dans la mesure o\u00f9 \nelles ne pr\u00e9sentent pas un caract\u00e8re exag\u00e9r\u00e9. \nDans le cas contraire, les r\u00e9mun\u00e9rations qui ne correspondent pas \u00e0 un travail effectif exerc\u00e9 \ndans l\u2019entrepri se ou la fraction des r\u00e9mun\u00e9rations qui pr\u00e9sente un caract\u00e8re exag\u00e9r\u00e9 seront \nrapport\u00e9es au b\u00e9n\u00e9fice de l\u2019entreprise et consid\u00e9r\u00e9es comme des b\u00e9n\u00e9fices distribu\u00e9s. \n3) Les cotisations sociales vers\u00e9es aux caisses \u00e9trang\u00e8res de retraite par les entreprises so nt \nadmises en d\u00e9duction pour l\u2019assiette de l\u2019imp\u00f4t lorsqu\u2019elles pr\u00e9sentent un caract\u00e8re \nobligatoire et dans la limite de 15 % du salaire brut allou\u00e9 \u00e0 l\u2019assur\u00e9 social. \nLe b\u00e9n\u00e9fice de la d\u00e9duction vis\u00e9e \u00e0 l\u2019alin\u00e9a pr\u00e9c\u00e9dent ne vaut que pour le salari\u00e9 en po sition \nde d\u00e9tachement.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "bc814d4d-0f8d-4047-8be6-551f9e3e164e": {"__data__": {"id_": "bc814d4d-0f8d-4047-8be6-551f9e3e164e", "embedding": null, "metadata": {"page_label": "8", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "0436b6a9-c2dc-41ab-afc1-b6abb90fa71e", "node_type": "4", "metadata": {"page_label": "8", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "9154502eea9243caa4f816022bb04115521890fa07d21dbe5e6b0e123842bc3d", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "ca18cf7d-2ebf-4488-a163-a07842c3b651", "node_type": "1", "metadata": {"page_label": "8", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "56040106dff3270ea8019309fa13838f702a13aea5d40fb37e8dd902e232e315", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "f87c30e4-c05c-4ba3-9251-e61e022faef7", "node_type": "1", "metadata": {"page_label": "8", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "e98a23b4daad826472a07792cfaaf71b6cefb073e998a66a821ccb462f53022a", "class_name": "RelatedNodeInfo"}}, "hash": "d3e6a1eed10781b9b8e34cd666b128eed3b250754aa830e79b6ab1f15d3f7453", "text": "Dans le cas contraire, les r\u00e9mun\u00e9rations qui ne correspondent pas \u00e0 un travail effectif exerc\u00e9 \ndans l\u2019entrepri se ou la fraction des r\u00e9mun\u00e9rations qui pr\u00e9sente un caract\u00e8re exag\u00e9r\u00e9 seront \nrapport\u00e9es au b\u00e9n\u00e9fice de l\u2019entreprise et consid\u00e9r\u00e9es comme des b\u00e9n\u00e9fices distribu\u00e9s. \n3) Les cotisations sociales vers\u00e9es aux caisses \u00e9trang\u00e8res de retraite par les entreprises so nt \nadmises en d\u00e9duction pour l\u2019assiette de l\u2019imp\u00f4t lorsqu\u2019elles pr\u00e9sentent un caract\u00e8re \nobligatoire et dans la limite de 15 % du salaire brut allou\u00e9 \u00e0 l\u2019assur\u00e9 social. \nLe b\u00e9n\u00e9fice de la d\u00e9duction vis\u00e9e \u00e0 l\u2019alin\u00e9a pr\u00e9c\u00e9dent ne vaut que pour le salari\u00e9 en po sition \nde d\u00e9tachement. \n4) Les cotisations vers\u00e9es \u00e0 titre volontaire par les entreprises en faveur de leurs salari\u00e9s \npour la constitution d\u2019un capital ou d\u2019une rente au moment de leur d\u00e9part \u00e0 la retraite sont \nadmises en d\u00e9duction pour l\u2019assiette de l\u2019imp\u00f4 t dans la limite de 10 % du salaire brut allou\u00e9 \n\u00e0 l\u2019assur\u00e9 social, \u00e0 condition que ces cotisations soient vers\u00e9es \u00e0 des compagnies d\u2019assurance -\nvie ou \u00e0 des banques commerciales install\u00e9es au Gabon et agr\u00e9\u00e9es \u00e0 cet effet par le Minist\u00e8re \ndes Finances. \n5) Le s sommes vers\u00e9es par les entreprises en faveur de leurs salari\u00e9s pour l\u2019acquisition d\u2019un \nlogement \u00e0 titre de r\u00e9sidence principale, dans la limite de 6.000.000 FCFA par an sur une \np\u00e9riode de 5 ans. \nArt.11 -I-1-b.- Les indemnit\u00e9s de fonction vers\u00e9es aux admin istrateurs des soci\u00e9t\u00e9s ne sont \npas admises en d\u00e9duction du b\u00e9n\u00e9fice imposable, sauf si elles ont le caract\u00e8re de salaire.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "f87c30e4-c05c-4ba3-9251-e61e022faef7": {"__data__": {"id_": "f87c30e4-c05c-4ba3-9251-e61e022faef7", "embedding": null, "metadata": {"page_label": "8", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "0436b6a9-c2dc-41ab-afc1-b6abb90fa71e", "node_type": "4", "metadata": {"page_label": "8", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "9154502eea9243caa4f816022bb04115521890fa07d21dbe5e6b0e123842bc3d", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "bc814d4d-0f8d-4047-8be6-551f9e3e164e", "node_type": "1", "metadata": {"page_label": "8", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "d3e6a1eed10781b9b8e34cd666b128eed3b250754aa830e79b6ab1f15d3f7453", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "1ae77718-3cdb-4810-afac-14133e327e73", "node_type": "1", "metadata": {"page_label": "9", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "5f03078d3f9b9cacb00aa926b04681772c1e8189fe4d6eb305cfa7ae61b093d8", "class_name": "RelatedNodeInfo"}}, "hash": "e98a23b4daad826472a07792cfaaf71b6cefb073e998a66a821ccb462f53022a", "text": "5) Le s sommes vers\u00e9es par les entreprises en faveur de leurs salari\u00e9s pour l\u2019acquisition d\u2019un \nlogement \u00e0 titre de r\u00e9sidence principale, dans la limite de 6.000.000 FCFA par an sur une \np\u00e9riode de 5 ans. \nArt.11 -I-1-b.- Les indemnit\u00e9s de fonction vers\u00e9es aux admin istrateurs des soci\u00e9t\u00e9s ne sont \npas admises en d\u00e9duction du b\u00e9n\u00e9fice imposable, sauf si elles ont le caract\u00e8re de salaire. \nArt.11 -I-1-c.- Abrog\u00e9 \nArt.11 -I-1-d.- Les r\u00e9mun\u00e9rations allou\u00e9es \u00e0 quelque titre que ce soit \u00e0 l\u2019administrateur \nunique d\u2019une soci\u00e9t\u00e9 a nonyme ne sont pas d\u00e9ductibles. \nArt.11 -I-1-e.- Les allocations forfaitaires qu\u2019une soci\u00e9t\u00e9 attribue \u00e0 ses dirigeants ou aux \ncadres de son entreprise pour frais de repr\u00e9sentation et de d\u00e9placement sont exclues de ses \ncharges d\u00e9ductibles pour l\u2019assiette de l \u2019imp\u00f4t lorsque, parmi ces charges, figurent les frais \nhabituels de cette nature rembours\u00e9s aux int\u00e9ress\u00e9s. \nSont r\u00e9int\u00e9gr\u00e9es aux r\u00e9sultats de l\u2019exploitation les sommes vers\u00e9es aux dirigeants ou aux \ncadres d\u2019une soci\u00e9t\u00e9 au titre d\u2019indemnit\u00e9 de frais d\u2019emploi ou de service et ne correspondant \npas \u00e0 une charge r\u00e9elle de la fonction exerc\u00e9e. Pour l\u2019application de cette disposition, les \ndirigeants s\u2019entendent dans les soci\u00e9t\u00e9s de personnes et les soci\u00e9t\u00e9s en participation, des \nassoci\u00e9s en nom et des membres desdi tes soci\u00e9t\u00e9s.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "1ae77718-3cdb-4810-afac-14133e327e73": {"__data__": {"id_": "1ae77718-3cdb-4810-afac-14133e327e73", "embedding": null, "metadata": {"page_label": "9", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "5e3cbc92-62f6-4922-bb42-cdfcfd423aba", "node_type": "4", "metadata": {"page_label": "9", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "8e9f44d8d962f9c6159a65bb808258d945a34b31a20a0e8ec8f2c0f177b2afec", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "f87c30e4-c05c-4ba3-9251-e61e022faef7", "node_type": "1", "metadata": {"page_label": "8", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "e98a23b4daad826472a07792cfaaf71b6cefb073e998a66a821ccb462f53022a", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "cc9c4494-27fe-432c-958f-75300dafc7fd", "node_type": "1", "metadata": {"page_label": "9", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "af49c0a303a081afadaf8214b0330777cdc594b57ec66835b5ccafba129f927e", "class_name": "RelatedNodeInfo"}}, "hash": "5f03078d3f9b9cacb00aa926b04681772c1e8189fe4d6eb305cfa7ae61b093d8", "text": "Sont \u00e9galement exclues des charges d\u00e9ductibles, que ce soit sous la forme d\u2019allocations \nforfaitaires ou de remboursement de frais, les d\u00e9penses et charges de toute nature ayant trait \n\u00e0 l\u2019exercice de la chasse, de la p\u00eache sportive, \u00e0 l\u2019utilis ation des bateaux de plaisance, d\u2019avions \nde tourisme ou de r\u00e9sidences d\u2019agr\u00e9ment. \nSont \u00e9galement exclues les allocations ou indemnit\u00e9s forfaitaires vers\u00e9es \u00e0 des salari\u00e9s et \nfaisant double emploi avec un avantage en nature accord\u00e9 \u00e0 ces m\u00eames salari\u00e9s. \nArt.11-I-1-f.- (L.F.R.2020) 1) Les sommes vers\u00e9es en r\u00e9mun\u00e9ration : \nD\u2019une part, des services effectifs : frais g\u00e9n\u00e9raux de si\u00e8ge pour la part incombant aux \nop\u00e9rations faites au Gabon, frais d\u2019\u00e9tudes, frais d\u2019assistance technique, financi\u00e8re ou \ncomptable, comm issions et honoraires, int\u00e9r\u00eats, arr\u00e9rages et autres produits des obligations, \ncr\u00e9ances, d\u00e9p\u00f4ts et cautionnements, rendus aux entreprises gabonaises par les personnes \nphysiques ou morales \u00e9trang\u00e8res. \nEn aucun cas, il ne sera accept\u00e9 \u00e0 ce titre une somme su p\u00e9rieure \u00e0 5 % du b\u00e9n\u00e9fice imposable \navant d\u00e9duction des frais en cause. \nEn cas de d\u00e9ficit, cette disposition s\u2019applique sur les r\u00e9sultats du dernier exercice b\u00e9n\u00e9ficiaire \nnon prescrit. \nCette limitation ne s\u2019applique pas aux frais d\u2019assistance technique et d\u2019\u00e9tudes relatives au \nmontage d\u2019usines. \nD\u2019autre part, de l\u2019utilisation des brevets, licences, marques, dessins, proc\u00e9d\u00e9s de fabrication, \nmod\u00e8les et droits analogues, dans la limite de 5 % du b\u00e9n\u00e9fice imposable avant d\u00e9duction du \nmontant des redevances en cause.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "cc9c4494-27fe-432c-958f-75300dafc7fd": {"__data__": {"id_": "cc9c4494-27fe-432c-958f-75300dafc7fd", "embedding": null, "metadata": {"page_label": "9", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "5e3cbc92-62f6-4922-bb42-cdfcfd423aba", "node_type": "4", "metadata": {"page_label": "9", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "8e9f44d8d962f9c6159a65bb808258d945a34b31a20a0e8ec8f2c0f177b2afec", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "1ae77718-3cdb-4810-afac-14133e327e73", "node_type": "1", "metadata": {"page_label": "9", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "5f03078d3f9b9cacb00aa926b04681772c1e8189fe4d6eb305cfa7ae61b093d8", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "3560ca51-a9e8-4cfd-8890-17b34974c5a3", "node_type": "1", "metadata": {"page_label": "9", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "5e79a0ab0336cb7e36284c2b705c30c82e3baaf7150df0826e2e9828b9277724", "class_name": "RelatedNodeInfo"}}, "hash": "af49c0a303a081afadaf8214b0330777cdc594b57ec66835b5ccafba129f927e", "text": "En aucun cas, il ne sera accept\u00e9 \u00e0 ce titre une somme su p\u00e9rieure \u00e0 5 % du b\u00e9n\u00e9fice imposable \navant d\u00e9duction des frais en cause. \nEn cas de d\u00e9ficit, cette disposition s\u2019applique sur les r\u00e9sultats du dernier exercice b\u00e9n\u00e9ficiaire \nnon prescrit. \nCette limitation ne s\u2019applique pas aux frais d\u2019assistance technique et d\u2019\u00e9tudes relatives au \nmontage d\u2019usines. \nD\u2019autre part, de l\u2019utilisation des brevets, licences, marques, dessins, proc\u00e9d\u00e9s de fabrication, \nmod\u00e8les et droits analogues, dans la limite de 5 % du b\u00e9n\u00e9fice imposable avant d\u00e9duction du \nmontant des redevances en cause. \nNe sont admises en d\u00e9duction comme charges d\u00e9ductibles, lorsqu\u2019elles sont vers\u00e9es \u00e0 une \npersonne physique ou morale hors de la Communaut\u00e9, que si le d\u00e9biteur apporte la preuve \nqu\u2019elles correspondent \u00e0 des op\u00e9rations r\u00e9elles, qu\u2019elles ne pr\u00e9sentent p as un caract\u00e8re \nanormal et qu\u2019elles ne sont pas exag\u00e9r\u00e9es. \nLes frais pr\u00e9sentant un caract\u00e8re forfaitaire ne sont pas admis en d\u00e9duction. \nToutefois, il peut \u00eatre admis une d\u00e9duction forfaitaire de ces sommes dans certains secteurs \nd\u2019activit\u00e9, lorsque la par t incombant aux op\u00e9rations r\u00e9alis\u00e9es au Gabon ou hors du Gabon ne \npeut \u00eatre d\u00e9termin\u00e9e avec pr\u00e9cision. \nUne instruction administrative fixe dans le d\u00e9tail les limites, ainsi que les modalit\u00e9s de \nd\u00e9duction forfaitaire de ces sommes en fonction du secteur d\u2019a ctivit\u00e9 concern\u00e9. \n2) En ce qui concerne les redevances pour cession ou concession de brevets, licences, \nmarques et autres droits analogues, le d\u00e9biteur doit rapporter la preuve qu\u2019ils sont encore \nen cours de validit\u00e9.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "3560ca51-a9e8-4cfd-8890-17b34974c5a3": {"__data__": {"id_": "3560ca51-a9e8-4cfd-8890-17b34974c5a3", "embedding": null, "metadata": {"page_label": "9", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "5e3cbc92-62f6-4922-bb42-cdfcfd423aba", "node_type": "4", "metadata": {"page_label": "9", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "8e9f44d8d962f9c6159a65bb808258d945a34b31a20a0e8ec8f2c0f177b2afec", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "cc9c4494-27fe-432c-958f-75300dafc7fd", "node_type": "1", "metadata": {"page_label": "9", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "af49c0a303a081afadaf8214b0330777cdc594b57ec66835b5ccafba129f927e", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "67c7a797-b8ec-4f04-ac27-a6c93514e76b", "node_type": "1", "metadata": {"page_label": "10", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "ea4a1709027711a6bd7c3037785a5d6f06ed6cf1215abedf21e59d664ec2c76c", "class_name": "RelatedNodeInfo"}}, "hash": "5e79a0ab0336cb7e36284c2b705c30c82e3baaf7150df0826e2e9828b9277724", "text": "Les frais pr\u00e9sentant un caract\u00e8re forfaitaire ne sont pas admis en d\u00e9duction. \nToutefois, il peut \u00eatre admis une d\u00e9duction forfaitaire de ces sommes dans certains secteurs \nd\u2019activit\u00e9, lorsque la par t incombant aux op\u00e9rations r\u00e9alis\u00e9es au Gabon ou hors du Gabon ne \npeut \u00eatre d\u00e9termin\u00e9e avec pr\u00e9cision. \nUne instruction administrative fixe dans le d\u00e9tail les limites, ainsi que les modalit\u00e9s de \nd\u00e9duction forfaitaire de ces sommes en fonction du secteur d\u2019a ctivit\u00e9 concern\u00e9. \n2) En ce qui concerne les redevances pour cession ou concession de brevets, licences, \nmarques et autres droits analogues, le d\u00e9biteur doit rapporter la preuve qu\u2019ils sont encore \nen cours de validit\u00e9. Lorsque ces redevances profitent \u00e0 une entreprise situ\u00e9e hors de la zone \nCEMAC et participant directement ou indirectement \u00e0 la gestion ou au capital d\u2019une \nentreprise situ\u00e9e dans de la zone CEMAC, elles ne sont pas d\u00e9ductibles et sont consid\u00e9r\u00e9es \ncomme des revenus distribu\u00e9s. \n3) Les commission s ou courtages portant sur les marchandises achet\u00e9es pour le compte des \nentreprises situ\u00e9es au Gabon sont admises en d\u00e9duction du b\u00e9n\u00e9fice imposable dans la limite \nde 5 % du montant des achats, \u00e9tant entendu que les remises profiteront aux entreprises \ngabo naises. Ces commissions doivent faire l\u2019objet d\u2019une facture r\u00e9guli\u00e8re jointe \u00e0 celle des \nfournisseurs.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "67c7a797-b8ec-4f04-ac27-a6c93514e76b": {"__data__": {"id_": "67c7a797-b8ec-4f04-ac27-a6c93514e76b", "embedding": null, "metadata": {"page_label": "10", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "b1b3061c-3a2f-48a3-a770-4bc19263e9d8", "node_type": "4", "metadata": {"page_label": "10", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "d497ed9037b98967b7a9a467ed893a06d60f5480eb8b0b35bab3646e98661e5f", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "3560ca51-a9e8-4cfd-8890-17b34974c5a3", "node_type": "1", "metadata": {"page_label": "9", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "5e79a0ab0336cb7e36284c2b705c30c82e3baaf7150df0826e2e9828b9277724", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "cf16f748-3c84-4f60-8b12-aba8a575e337", "node_type": "1", "metadata": {"page_label": "10", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "c463dc79cd7324b7e9049a26e6956e2d5acda87efd4d151efbbf89d38da7ad57", "class_name": "RelatedNodeInfo"}}, "hash": "ea4a1709027711a6bd7c3037785a5d6f06ed6cf1215abedf21e59d664ec2c76c", "text": "Art.11 -I-1-g.- A l\u2019occasion des cong\u00e9s de leurs personnels sous contrat de travail expatri\u00e9, \nles soci\u00e9t\u00e9s sont admises \u00e0 porter en d\u00e9duction de leur b\u00e9n\u00e9 fice, \u00e0 condition que le voyage \nait \u00e9t\u00e9 effectu\u00e9, les frais de transport aller et retour desdits personnels, de leurs \u00e9pouses et \nde leurs enfants \u00e0 charge dans la limite d\u2019un billet par an au tarif normal. \nEn aucun cas, ces charges ne peuvent donner lieu \u00e0 des dotations \u00e0 un compte de provisions. \nParagraphe 2 - D\u00e9penses locatives \nArt.11 -I-2.- (L.F.2017, L.F.2020) Le montant des locations conc\u00e9d\u00e9es \u00e0 une soci\u00e9t\u00e9 est admis \ndans les charges d\u00e9ductibles \u00e0 la seule condition qu\u2019il ne pr\u00e9sente aucun d\u00e9passement par \nrapport \u00e0 la moyenne des loyers pratiqu\u00e9s pour les immeubles ou installations similaires. \nCependant, lorsq u\u2019un associ\u00e9 d\u00e9tient directement ou indirectement au moins 10 % des parts \nou des actions d\u2019une soci\u00e9t\u00e9, le produit de ses locations, autres que celles des immeubles, \nconsenties \u00e0 cette soci\u00e9t\u00e9 ne peut \u00eatre admis dans les charges de l\u2019entreprise. \nPar d\u00e9roga tion \u00e0 l\u2019alin\u00e9a pr\u00e9c\u00e9dent, le produit des locations en cause peut \u00eatre admis dans \nles charges de l\u2019entreprise dans la limite de l\u2019annuit\u00e9 d\u2019amortissement pratiqu\u00e9 sur le bien \nobjet de la location. \nPour l\u2019application de cette disposition, les parts ou actio ns d\u00e9tenues en toute propri\u00e9t\u00e9 ou en \nusufruit par le conjoint, l\u2019ascendant ou le descendant de l\u2019associ\u00e9 sont r\u00e9put\u00e9es appartenir \u00e0 \nce dernier. \nSous r\u00e9serve des dispositions relatives au r\u00e9gime fiscal des op\u00e9rations de cr\u00e9dit -bail pr\u00e9vues \ndans le pr\u00e9sent C ode, les loyers des biens sous contrat de cr\u00e9dit -bail sont d\u00e9ductibles.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "cf16f748-3c84-4f60-8b12-aba8a575e337": {"__data__": {"id_": "cf16f748-3c84-4f60-8b12-aba8a575e337", "embedding": null, "metadata": {"page_label": "10", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "b1b3061c-3a2f-48a3-a770-4bc19263e9d8", "node_type": "4", "metadata": {"page_label": "10", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "d497ed9037b98967b7a9a467ed893a06d60f5480eb8b0b35bab3646e98661e5f", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "67c7a797-b8ec-4f04-ac27-a6c93514e76b", "node_type": "1", "metadata": {"page_label": "10", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "ea4a1709027711a6bd7c3037785a5d6f06ed6cf1215abedf21e59d664ec2c76c", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "84df72e1-e785-4b81-9bf4-e9801bd69296", "node_type": "1", "metadata": {"page_label": "10", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "92a795049ecfebde1f566bc8376ba4eb72243b0346648d9053a507d2c8929dff", "class_name": "RelatedNodeInfo"}}, "hash": "c463dc79cd7324b7e9049a26e6956e2d5acda87efd4d151efbbf89d38da7ad57", "text": "Par d\u00e9roga tion \u00e0 l\u2019alin\u00e9a pr\u00e9c\u00e9dent, le produit des locations en cause peut \u00eatre admis dans \nles charges de l\u2019entreprise dans la limite de l\u2019annuit\u00e9 d\u2019amortissement pratiqu\u00e9 sur le bien \nobjet de la location. \nPour l\u2019application de cette disposition, les parts ou actio ns d\u00e9tenues en toute propri\u00e9t\u00e9 ou en \nusufruit par le conjoint, l\u2019ascendant ou le descendant de l\u2019associ\u00e9 sont r\u00e9put\u00e9es appartenir \u00e0 \nce dernier. \nSous r\u00e9serve des dispositions relatives au r\u00e9gime fiscal des op\u00e9rations de cr\u00e9dit -bail pr\u00e9vues \ndans le pr\u00e9sent C ode, les loyers des biens sous contrat de cr\u00e9dit -bail sont d\u00e9ductibles. \nParagraphe 3 - Imp\u00f4ts, taxes, amendes \nArt.11 -I-3.- Seuls sont d\u00e9ductibles les imp\u00f4ts professionnels mis en recouvrement au cours \nde l\u2019exercice et qui sont effectivement \u00e0 la charge de l\u2019entreprise pour la part incombant aux \nop\u00e9rations faites au Gabon. \nL\u2019imp\u00f4t sur les soci\u00e9t\u00e9s et l\u2019imp\u00f4t sur le revenu des personnes physiques ne sont pas admis \ndans les charges d\u00e9ductibles pour l\u2019\u00e9tablissement de l\u2019imp\u00f4t. \nIl est pr\u00e9cis\u00e9 que la prise en cha rge des imp\u00f4ts personnels des salari\u00e9s, cadres et dirigeants \npar les entreprises est interdite quelles que soient les modalit\u00e9s ou la d\u00e9nomination des \nindemnit\u00e9s compensatrices d\u2019imp\u00f4ts sur les \u00e9l\u00e9ments de salaire. \nLes d\u00e9gr\u00e8vements accord\u00e9s sur les imp\u00f4ts d\u00e9ductibles entrent dans les recettes de l\u2019exercice \nau cours duquel l\u2019entreprise est avis\u00e9e de leur ordonnancement. \nNe sont pas admises en d\u00e9duction des b\u00e9n\u00e9fices soumis \u00e0 l\u2019imp\u00f4t : les transactions, amendes, \nconfiscations, p\u00e9nalit\u00e9s de toute nature mises \u00e0 la charge des contrevenants aux dispositions \nl\u00e9gales et r\u00e9glementaires.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "84df72e1-e785-4b81-9bf4-e9801bd69296": {"__data__": {"id_": "84df72e1-e785-4b81-9bf4-e9801bd69296", "embedding": null, "metadata": {"page_label": "10", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "b1b3061c-3a2f-48a3-a770-4bc19263e9d8", "node_type": "4", "metadata": {"page_label": "10", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "d497ed9037b98967b7a9a467ed893a06d60f5480eb8b0b35bab3646e98661e5f", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "cf16f748-3c84-4f60-8b12-aba8a575e337", "node_type": "1", "metadata": {"page_label": "10", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "c463dc79cd7324b7e9049a26e6956e2d5acda87efd4d151efbbf89d38da7ad57", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "20d73695-94f7-471d-8b5e-d97195bdecc3", "node_type": "1", "metadata": {"page_label": "11", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "40adb748ebb47414450c181686f490a7f5103922d5281a7a53e3b764c4a853e0", "class_name": "RelatedNodeInfo"}}, "hash": "92a795049ecfebde1f566bc8376ba4eb72243b0346648d9053a507d2c8929dff", "text": "Il est pr\u00e9cis\u00e9 que la prise en cha rge des imp\u00f4ts personnels des salari\u00e9s, cadres et dirigeants \npar les entreprises est interdite quelles que soient les modalit\u00e9s ou la d\u00e9nomination des \nindemnit\u00e9s compensatrices d\u2019imp\u00f4ts sur les \u00e9l\u00e9ments de salaire. \nLes d\u00e9gr\u00e8vements accord\u00e9s sur les imp\u00f4ts d\u00e9ductibles entrent dans les recettes de l\u2019exercice \nau cours duquel l\u2019entreprise est avis\u00e9e de leur ordonnancement. \nNe sont pas admises en d\u00e9duction des b\u00e9n\u00e9fices soumis \u00e0 l\u2019imp\u00f4t : les transactions, amendes, \nconfiscations, p\u00e9nalit\u00e9s de toute nature mises \u00e0 la charge des contrevenants aux dispositions \nl\u00e9gales et r\u00e9glementaires. \nParagraphe 4 - Primes d\u2019assurances \nArt.11 -I-4.- Sont d\u00e9ductibles des b\u00e9n\u00e9fices imposables pour la part incombant aux \nop\u00e9rations faites au Gabon :", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "20d73695-94f7-471d-8b5e-d97195bdecc3": {"__data__": {"id_": "20d73695-94f7-471d-8b5e-d97195bdecc3", "embedding": null, "metadata": {"page_label": "11", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "365d7cb5-08e9-44e1-b47e-beea0ecb5ea9", "node_type": "4", "metadata": {"page_label": "11", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "82b96e6cff136c07a8dad664ea23df97c39bb1df8241d43e2b41748ce7d4865f", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "84df72e1-e785-4b81-9bf4-e9801bd69296", "node_type": "1", "metadata": {"page_label": "10", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "92a795049ecfebde1f566bc8376ba4eb72243b0346648d9053a507d2c8929dff", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "3ba7e1d5-76c1-4333-a6b4-003fb45bdc30", "node_type": "1", "metadata": {"page_label": "11", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "e01c20726cc58ed9871879e21092c6c7b25a1602fac67827701a47433d8794bd", "class_name": "RelatedNodeInfo"}}, "hash": "40adb748ebb47414450c181686f490a7f5103922d5281a7a53e3b764c4a853e0", "text": "\u2022 les primes d\u2019assurances contract\u00e9es au profit de l\u2019entreprise pour couvrir les risques dont \nla r\u00e9alisation entra\u00eene directement et par elle -m\u00eame, une diminution de l\u2019actif net ; \n\u2022 les primes d\u2019assurances constituant par elles -m\u00eames une charge d\u2019exploitation ; \n\u2022 les primes d\u2019assurance -maladie ver s\u00e9es aux compagnies d\u2019assurance locales au profit du \npersonnel lorsque ne figurent pas dans les charges d\u00e9ductibles, les remboursements de \nfrais de cette nature au profit des m\u00eames personnes. \nPar contre, ne sont pas admises en d\u00e9duction du b\u00e9n\u00e9fice imposab le, les sommes constitu\u00e9es \npar l\u2019entreprise en vue de sa propre assurance. \nParagraphe 5 - Lib\u00e9ralit\u00e9s, dons et subventions \nArt.11 -I-5.- Les lib\u00e9ralit\u00e9s, dons et subventions ne constituent pas des charges d\u00e9ductibles \ndu b\u00e9n\u00e9fice imposable. \nCependant, les ve rsements \u00e0 des \u0153uvres ou organismes d\u2019int\u00e9r\u00eat g\u00e9n\u00e9ral, \u00e0 caract\u00e8re \nphilanthropique, social ou familial, \u00e0 condition qu\u2019ils soient situ\u00e9s au Gabon sont admis en \nd\u00e9duction d\u00e8s lors qu\u2019ils sont justifi\u00e9s et dans la limite de 1 \u2030 du chiffre d\u2019affaires de \nl\u2019exe rcice. \nDe m\u00eame, les dons faits \u00e0 l\u2019occasion des cataclysmes sont d\u00e9ductibles suivant des conditions \nfix\u00e9es par arr\u00eat\u00e9 du Ministre charg\u00e9 des finances. \nEtalement de certaines charges \nArt.11 -I-6-a.- (L.F.R.2020) Les frais accessoires \u00e0 l\u2019acquisition d\u2019un terrain notamment les \ndroits d\u2019enregistrement, les honoraires, les commissions et les frais d\u2019actes font l\u2019objet d\u2019un \namortissement sur une dur\u00e9e de cinq ans.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "3ba7e1d5-76c1-4333-a6b4-003fb45bdc30": {"__data__": {"id_": "3ba7e1d5-76c1-4333-a6b4-003fb45bdc30", "embedding": null, "metadata": {"page_label": "11", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "365d7cb5-08e9-44e1-b47e-beea0ecb5ea9", "node_type": "4", "metadata": {"page_label": "11", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "82b96e6cff136c07a8dad664ea23df97c39bb1df8241d43e2b41748ce7d4865f", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "20d73695-94f7-471d-8b5e-d97195bdecc3", "node_type": "1", "metadata": {"page_label": "11", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "40adb748ebb47414450c181686f490a7f5103922d5281a7a53e3b764c4a853e0", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "5c4e4574-20b4-4e52-b336-f9012e487a30", "node_type": "1", "metadata": {"page_label": "12", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "5214e9bdc722a97650df48200af8ad90a9c3b4a89b4112f8e1b40e0d3495a408", "class_name": "RelatedNodeInfo"}}, "hash": "e01c20726cc58ed9871879e21092c6c7b25a1602fac67827701a47433d8794bd", "text": "De m\u00eame, les dons faits \u00e0 l\u2019occasion des cataclysmes sont d\u00e9ductibles suivant des conditions \nfix\u00e9es par arr\u00eat\u00e9 du Ministre charg\u00e9 des finances. \nEtalement de certaines charges \nArt.11 -I-6-a.- (L.F.R.2020) Les frais accessoires \u00e0 l\u2019acquisition d\u2019un terrain notamment les \ndroits d\u2019enregistrement, les honoraires, les commissions et les frais d\u2019actes font l\u2019objet d\u2019un \namortissement sur une dur\u00e9e de cinq ans. \nArt.11 -I-6-b.- (L.F.R.2020) Les charges immobili\u00e8res hors frais de prospection et primes de \nremboursement sont d\u00e9ductibles sur une dur\u00e9e de cinq ans en raison d\u2019un cinqui\u00e8me par \nexercice. \nArt.11 -I-6-c.- (L.F.R.2020) Les frais de prospection et d\u2019\u00e9valuation des ressources min\u00e9rales \nconsid\u00e9r\u00e9s comme des immobilisations incorporelles f ont l\u2019objet d\u2019un amortissement d\u00e8s le \npremier exercice d\u2019entr\u00e9e en production. \nLes frais expos\u00e9s apr\u00e8s d\u00e9monstration de la faisabilit\u00e9 technique et la viabilit\u00e9 commerciale \nde l\u2019extraction d\u2019une ressource min\u00e9rale constituent des immobilisations et sont am ortis. \nEn cas de non -d\u00e9couverte de gisement exploitable, les co\u00fbts de prospection et d\u2019\u00e9valuation \ndes ressources min\u00e9rales immobilis\u00e9es sont pass\u00e9s en charges. \nArt.11 -I-6-d.- (L.F.R.2020) Les frais de recherche fondamentale sont admis en d\u00e9duction du \nr\u00e9sultat imposable. \nToutefois, les frais de recherche fondamentale ne sont admis en d\u00e9duction qu\u2019\u00e0 hauteur d\u2019un \ncinqui\u00e8me par exercice lorsqu\u2019aucune distinction ne peut \u00eatre op\u00e9r\u00e9e avec les frais engag\u00e9s \npour la recherche appliqu\u00e9e. \nUne instruction fiscale pr\u00e9cise les conditions et modalit\u00e9s de d\u00e9duction de ces sommes.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "5c4e4574-20b4-4e52-b336-f9012e487a30": {"__data__": {"id_": "5c4e4574-20b4-4e52-b336-f9012e487a30", "embedding": null, "metadata": {"page_label": "12", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "665b97d2-c130-41cf-8c42-950cd711b0ae", "node_type": "4", "metadata": {"page_label": "12", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "f3d0fe6cc6748323fc587597233b93d1aca2ec274654a516b2ac323a5daf9f5e", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "3ba7e1d5-76c1-4333-a6b4-003fb45bdc30", "node_type": "1", "metadata": {"page_label": "11", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "e01c20726cc58ed9871879e21092c6c7b25a1602fac67827701a47433d8794bd", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "3310e232-a254-49fe-ab30-3ebc07a11312", "node_type": "1", "metadata": {"page_label": "12", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "898c091abe192f801fb239930407c99bf8e8e2725785d39d069349b292718754", "class_name": "RelatedNodeInfo"}}, "hash": "5214e9bdc722a97650df48200af8ad90a9c3b4a89b4112f8e1b40e0d3495a408", "text": "Sous -section 2 - Charges financi\u00e8res \nParagraphe 1 - Int\u00e9r\u00eats des avances consenties par les associ\u00e9s en sus de leur part de capital \nArt.11 -II-1.- (L.F.2018, L.F.2020) Les agios, int\u00e9r\u00eats, co mmissions et autres frais bancaires \nsont d\u00e9ductibles, d\u00e8s lors qu\u2019ils r\u00e9pondent aux conditions g\u00e9n\u00e9rales de d\u00e9ductibilit\u00e9 des \ncharges pr\u00e9vues \u00e0 l\u2019article 11 alin\u00e9a 1 ci -dessus. \nLes int\u00e9r\u00eats servis directement ou indirectement aux associ\u00e9s \u00e0 raison des somm es qu\u2019ils \nlaissent ou mettent \u00e0 la disposition de la soci\u00e9t\u00e9 en sus de leur part de capital, quelle que soit \nla forme de la soci\u00e9t\u00e9, sont admis dans la limite de ceux calcul\u00e9s au taux des avances de la \nBanque des Etats de l\u2019Afrique Centrale, en abr\u00e9g\u00e9 BEAC , major\u00e9s de deux points. \nToutefois, cette d\u00e9duction est subordonn\u00e9e \u00e0 la condition que le capital ait \u00e9t\u00e9 enti\u00e8rement \nlib\u00e9r\u00e9. La condition de lib\u00e9ration du capital s\u2019applique aussi bien en cas de constitution de \nsoci\u00e9t\u00e9 qu\u2019en cas d\u2019augmentation de capital . \nDans les soci\u00e9t\u00e9s par actions ou \u00e0 responsabilit\u00e9 limit\u00e9e, la d\u00e9duction n\u2019est admise, en ce qui \nconcerne les sommes vers\u00e9es par les associ\u00e9s ou actionnaires poss\u00e9dant en droit ou en fait \nla direction de l\u2019entreprise, que pour la fraction de ces sommes n\u2019 exc\u00e9dant pas, pour \nl\u2019ensemble desdits associ\u00e9s ou actionnaires, une fois et demie le capital social lib\u00e9r\u00e9.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "3310e232-a254-49fe-ab30-3ebc07a11312": {"__data__": {"id_": "3310e232-a254-49fe-ab30-3ebc07a11312", "embedding": null, "metadata": {"page_label": "12", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "665b97d2-c130-41cf-8c42-950cd711b0ae", "node_type": "4", "metadata": {"page_label": "12", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "f3d0fe6cc6748323fc587597233b93d1aca2ec274654a516b2ac323a5daf9f5e", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "5c4e4574-20b4-4e52-b336-f9012e487a30", "node_type": "1", "metadata": {"page_label": "12", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "5214e9bdc722a97650df48200af8ad90a9c3b4a89b4112f8e1b40e0d3495a408", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "37de6c8c-4184-49b4-a0f2-c78a182db4ed", "node_type": "1", "metadata": {"page_label": "12", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "179810047b2fbec2066bd34a0cd5584a019e5e0e3dac5fad117dde3ae709f9ba", "class_name": "RelatedNodeInfo"}}, "hash": "898c091abe192f801fb239930407c99bf8e8e2725785d39d069349b292718754", "text": "Toutefois, cette d\u00e9duction est subordonn\u00e9e \u00e0 la condition que le capital ait \u00e9t\u00e9 enti\u00e8rement \nlib\u00e9r\u00e9. La condition de lib\u00e9ration du capital s\u2019applique aussi bien en cas de constitution de \nsoci\u00e9t\u00e9 qu\u2019en cas d\u2019augmentation de capital . \nDans les soci\u00e9t\u00e9s par actions ou \u00e0 responsabilit\u00e9 limit\u00e9e, la d\u00e9duction n\u2019est admise, en ce qui \nconcerne les sommes vers\u00e9es par les associ\u00e9s ou actionnaires poss\u00e9dant en droit ou en fait \nla direction de l\u2019entreprise, que pour la fraction de ces sommes n\u2019 exc\u00e9dant pas, pour \nl\u2019ensemble desdits associ\u00e9s ou actionnaires, une fois et demie le capital social lib\u00e9r\u00e9. \nParagraphe 2 - Limitation des int\u00e9r\u00eats entre entreprises li\u00e9es \nArt.11 -II-2-a.- (L.F.2018) Les int\u00e9r\u00eats aff\u00e9rents aux sommes laiss\u00e9es ou mises \u00e0 disp osition \nd\u2019une entreprise par une entreprise li\u00e9e, directement ou indirectement, au sens de l\u2019article \n12, sont d\u00e9ductibles dans la limite de ceux calcul\u00e9s d\u2019apr\u00e8s le taux pr\u00e9vu au second alin\u00e9a de \nl\u2019article 11 -II-1. \nToutefois, lorsque l\u2019entreprise d\u00e9bitrice est r\u00e9put\u00e9e sous -capitalis\u00e9e, il ne peut \u00eatre admis en \nd\u00e9duction qu\u2019une partie de ces int\u00e9r\u00eats.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "37de6c8c-4184-49b4-a0f2-c78a182db4ed": {"__data__": {"id_": "37de6c8c-4184-49b4-a0f2-c78a182db4ed", "embedding": null, "metadata": {"page_label": "12", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "665b97d2-c130-41cf-8c42-950cd711b0ae", "node_type": "4", "metadata": {"page_label": "12", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "f3d0fe6cc6748323fc587597233b93d1aca2ec274654a516b2ac323a5daf9f5e", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "3310e232-a254-49fe-ab30-3ebc07a11312", "node_type": "1", "metadata": {"page_label": "12", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "898c091abe192f801fb239930407c99bf8e8e2725785d39d069349b292718754", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "a972d49b-4c06-4aa8-a94f-6a66855dabbc", "node_type": "1", "metadata": {"page_label": "12", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "547dae6f68d932e824e9f6c40be5cee13c7c052aafa3f7f1b5b31f2cde4a4a2c", "class_name": "RelatedNodeInfo"}}, "hash": "179810047b2fbec2066bd34a0cd5584a019e5e0e3dac5fad117dde3ae709f9ba", "text": "Paragraphe 2 - Limitation des int\u00e9r\u00eats entre entreprises li\u00e9es \nArt.11 -II-2-a.- (L.F.2018) Les int\u00e9r\u00eats aff\u00e9rents aux sommes laiss\u00e9es ou mises \u00e0 disp osition \nd\u2019une entreprise par une entreprise li\u00e9e, directement ou indirectement, au sens de l\u2019article \n12, sont d\u00e9ductibles dans la limite de ceux calcul\u00e9s d\u2019apr\u00e8s le taux pr\u00e9vu au second alin\u00e9a de \nl\u2019article 11 -II-1. \nToutefois, lorsque l\u2019entreprise d\u00e9bitrice est r\u00e9put\u00e9e sous -capitalis\u00e9e, il ne peut \u00eatre admis en \nd\u00e9duction qu\u2019une partie de ces int\u00e9r\u00eats. L\u2019entreprise est pr\u00e9sum\u00e9e sous -capitalis\u00e9e si le \nmontant des int\u00e9r\u00eats servis par elle \u00e0 l\u2019ensemble des entreprises li\u00e9es exc\u00e8de, simultan\u00e9ment \nau titre d\u2019un m\u00ea me exercice, les trois limites suivantes : \n\u2022 1\u00b0 le produit correspondant au montant desdits int\u00e9r\u00eats multipli\u00e9 par le rapport existant \nentre une fois et demie le montant des capitaux propres, appr\u00e9ci\u00e9 au choix de l\u2019entreprise \n\u00e0 l\u2019ouverture ou \u00e0 la cl\u00f4ture de l\u2019exercice et le montant moyen des sommes laiss\u00e9es ou \nmises \u00e0 disposition par l\u2019ensemble des entreprises li\u00e9es ; \n\u2022 2\u00b0 le montant des int\u00e9r\u00eats servis \u00e0 cette entreprise par des entreprises li\u00e9es ; \n\u2022 3\u00b0 25 % du r\u00e9sultat courant avant imp\u00f4ts pr\u00e9alablement major\u00e9 desdits int\u00e9r\u00eats, des \namortissements pris en compte pour la d\u00e9termination de ce m\u00eame r\u00e9sultat et de la quote -\npart de loyers de cr\u00e9dit -bail prise en compte pour la d\u00e9termination du prix de cession du \nbien \u00e0 l\u2019issue du contrat. \nLa fraction des int\u00e9r\u00eats exc\u00e9 dant la plus \u00e9lev\u00e9e de ces limites ne peut \u00eatre d\u00e9duite au titre de \ncet exercice.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "a972d49b-4c06-4aa8-a94f-6a66855dabbc": {"__data__": {"id_": "a972d49b-4c06-4aa8-a94f-6a66855dabbc", "embedding": null, "metadata": {"page_label": "12", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "665b97d2-c130-41cf-8c42-950cd711b0ae", "node_type": "4", "metadata": {"page_label": "12", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "f3d0fe6cc6748323fc587597233b93d1aca2ec274654a516b2ac323a5daf9f5e", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "37de6c8c-4184-49b4-a0f2-c78a182db4ed", "node_type": "1", "metadata": {"page_label": "12", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "179810047b2fbec2066bd34a0cd5584a019e5e0e3dac5fad117dde3ae709f9ba", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "93821eb2-195c-4e8c-8db8-707a7c0ab813", "node_type": "1", "metadata": {"page_label": "13", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "a245c6f1314d2823f6127720f13f9a068214927ffb1b46d30a7902346a28595b", "class_name": "RelatedNodeInfo"}}, "hash": "547dae6f68d932e824e9f6c40be5cee13c7c052aafa3f7f1b5b31f2cde4a4a2c", "text": "La fraction des int\u00e9r\u00eats exc\u00e9 dant la plus \u00e9lev\u00e9e de ces limites ne peut \u00eatre d\u00e9duite au titre de \ncet exercice. \nLa fraction d\u2019int\u00e9r\u00eats non d\u00e9ductible imm\u00e9diatement peut \u00eatre d\u00e9duite, au titre de l\u2019exercice \nsuivant \u00e0 concurrence de la diff\u00e9rence calcul\u00e9e, pour cet exercice, entre la lim ite mentionn\u00e9e \nau point 3 et le montant des int\u00e9r\u00eats admis en d\u00e9duction en vertu de l\u2019article 11 -11-1 ci-\ndessus.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "93821eb2-195c-4e8c-8db8-707a7c0ab813": {"__data__": {"id_": "93821eb2-195c-4e8c-8db8-707a7c0ab813", "embedding": null, "metadata": {"page_label": "13", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "59045311-2fac-4f59-b41c-b9534b78d8fd", "node_type": "4", "metadata": {"page_label": "13", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "80fb51d909713e73fe592e8c8c040a0ba290b12dc178e83a197ed9717b5429c4", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "a972d49b-4c06-4aa8-a94f-6a66855dabbc", "node_type": "1", "metadata": {"page_label": "12", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "547dae6f68d932e824e9f6c40be5cee13c7c052aafa3f7f1b5b31f2cde4a4a2c", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "e9afc12a-fb1a-43d8-8844-4426aa0199ab", "node_type": "1", "metadata": {"page_label": "13", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "7050c023612ccb876f1eda05dc500665e8b00ce5bff5c5ade21afad04b2d62da", "class_name": "RelatedNodeInfo"}}, "hash": "a245c6f1314d2823f6127720f13f9a068214927ffb1b46d30a7902346a28595b", "text": "Le solde non imput\u00e9 \u00e0 la cl\u00f4ture de l\u2019exercice concern\u00e9 est d\u00e9ductible au titre des exercices \npost\u00e9rieurs dans le respect des m\u00eames conditions sous d\u00e9duction d\u2019une d\u00e9cote de 10 % \nappliqu\u00e9e \u00e0 l\u2019ouverture de chacun des exercices. \nPour l\u2019application de l\u2019article 11 -11-2-a ci-dessus, sont assimil\u00e9s \u00e0 des int\u00e9r\u00eats servis \u00e0 une \nentreprise li\u00e9e au sens de l\u2019article 12 et admis en d\u00e9duction en vertu du p oint 1 du pr\u00e9sent \narticle, les int\u00e9r\u00eats qui r\u00e9mun\u00e8rent des sommes laiss\u00e9es ou mises \u00e0 disposition par une \nentreprise tierce dont le remboursement est garanti par une s\u00fbret\u00e9 accord\u00e9e par une \nentreprise li\u00e9e au d\u00e9biteur, ou par une entreprise dont l\u2019engageme nt est garanti par une \ns\u00fbret\u00e9 accord\u00e9e au d\u00e9biteur, \u00e0 proportion de la part de ces sommes dont le remboursement \nest ainsi garanti. \nArt.11 -II-2-b.- (L.F.2018) Les int\u00e9r\u00eats aff\u00e9rents aux sommes laiss\u00e9es ou mises \u00e0 disposition \nd\u2019une entreprise par une entrepr ise li\u00e9e, directement ou indirectement, au sens de l\u2019article \n12 du pr\u00e9sent Code, ne sont pas d\u00e9ductibles s\u2019ils sont vers\u00e9s \u00e0 une entreprise \u00e9tablie dans un \n\u00c9tat ou territoire non coop\u00e9ratif ou \u00e0 fiscalit\u00e9 privil\u00e9gi\u00e9e au sens de l\u2019article 13 du m\u00eame \nCode. \nArt.11 -II-3.- (L.F.R.2020) Les int\u00e9r\u00eats d\u2019emprunt consentis en vue de la production d\u2019une \nimmobilisation int\u00e8grent le co\u00fbt d\u2019acquisition de cette immobilisation et ne sont pas admis \ncomme charges d\u00e9ductibles. \nSont toutefois d\u00e9ductibles pour la d\u00e9terminati on du b\u00e9n\u00e9fice imposable, les int\u00e9r\u00eats \nsupport\u00e9s avant et apr\u00e8s la production.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "e9afc12a-fb1a-43d8-8844-4426aa0199ab": {"__data__": {"id_": "e9afc12a-fb1a-43d8-8844-4426aa0199ab", "embedding": null, "metadata": {"page_label": "13", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "59045311-2fac-4f59-b41c-b9534b78d8fd", "node_type": "4", "metadata": {"page_label": "13", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "80fb51d909713e73fe592e8c8c040a0ba290b12dc178e83a197ed9717b5429c4", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "93821eb2-195c-4e8c-8db8-707a7c0ab813", "node_type": "1", "metadata": {"page_label": "13", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "a245c6f1314d2823f6127720f13f9a068214927ffb1b46d30a7902346a28595b", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "ca99078f-175e-41ec-bcb8-696926f99f96", "node_type": "1", "metadata": {"page_label": "13", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "f2cbe4c989a5dfe67195c19c5afc673363e7b1a1a27d166be11ce50ae8a3f2db", "class_name": "RelatedNodeInfo"}}, "hash": "7050c023612ccb876f1eda05dc500665e8b00ce5bff5c5ade21afad04b2d62da", "text": "Art.11 -II-3.- (L.F.R.2020) Les int\u00e9r\u00eats d\u2019emprunt consentis en vue de la production d\u2019une \nimmobilisation int\u00e8grent le co\u00fbt d\u2019acquisition de cette immobilisation et ne sont pas admis \ncomme charges d\u00e9ductibles. \nSont toutefois d\u00e9ductibles pour la d\u00e9terminati on du b\u00e9n\u00e9fice imposable, les int\u00e9r\u00eats \nsupport\u00e9s avant et apr\u00e8s la production. \nArt.11 -II-4.- (L.F.R.2020) La prime de remboursement des obligations est d\u00e9ductible sur la \ndur\u00e9e d\u2019emprunt ou au prorata des int\u00e9r\u00eats courus et \u00e9chus. \nSous -section 3 - Pertes p roprement dites \nArt.11 -III.- Sont d\u00e9ductibles du b\u00e9n\u00e9fice les pertes proprement dites constat\u00e9es sur des \n\u00e9l\u00e9ments de l\u2019actif immobilis\u00e9 ou r\u00e9alisable. \nSous -section 4 - Report des d\u00e9ficits \nArt.11 -IV.- En cas de d\u00e9ficit subi pendant un exercice, ce d\u00e9ficit e st consid\u00e9r\u00e9 comme charge \nde l\u2019exercice suivant et d\u00e9duit du b\u00e9n\u00e9fice r\u00e9alis\u00e9 pendant ledit exercice. Si ce b\u00e9n\u00e9fice n\u2019est \npas suffisant pour que la d\u00e9duction puisse \u00eatre int\u00e9gralement op\u00e9r\u00e9e, l\u2019exc\u00e9dent du d\u00e9ficit \nest report\u00e9 successivement sur les exerci ces suivants jusqu\u2019au cinqui\u00e8me exercice qui suit \nl\u2019exercice d\u00e9ficitaire. \nPour l\u2019application de l\u2019alin\u00e9a ci -dessus, le d\u00e9ficit reportable sera imput\u00e9 sur les b\u00e9n\u00e9fices des \nexercices suivants \u00e0 hauteur uniquement de ces m\u00eames b\u00e9n\u00e9fices.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "ca99078f-175e-41ec-bcb8-696926f99f96": {"__data__": {"id_": "ca99078f-175e-41ec-bcb8-696926f99f96", "embedding": null, "metadata": {"page_label": "13", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "59045311-2fac-4f59-b41c-b9534b78d8fd", "node_type": "4", "metadata": {"page_label": "13", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "80fb51d909713e73fe592e8c8c040a0ba290b12dc178e83a197ed9717b5429c4", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "e9afc12a-fb1a-43d8-8844-4426aa0199ab", "node_type": "1", "metadata": {"page_label": "13", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "7050c023612ccb876f1eda05dc500665e8b00ce5bff5c5ade21afad04b2d62da", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "ed6a2bed-38a8-452e-b1e2-257ccf92aaea", "node_type": "1", "metadata": {"page_label": "14", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "f10aacccb62d5232fb08310c2abe64d4b14768024adbe45cae20280f6fe9bac1", "class_name": "RelatedNodeInfo"}}, "hash": "f2cbe4c989a5dfe67195c19c5afc673363e7b1a1a27d166be11ce50ae8a3f2db", "text": "Sous -section 4 - Report des d\u00e9ficits \nArt.11 -IV.- En cas de d\u00e9ficit subi pendant un exercice, ce d\u00e9ficit e st consid\u00e9r\u00e9 comme charge \nde l\u2019exercice suivant et d\u00e9duit du b\u00e9n\u00e9fice r\u00e9alis\u00e9 pendant ledit exercice. Si ce b\u00e9n\u00e9fice n\u2019est \npas suffisant pour que la d\u00e9duction puisse \u00eatre int\u00e9gralement op\u00e9r\u00e9e, l\u2019exc\u00e9dent du d\u00e9ficit \nest report\u00e9 successivement sur les exerci ces suivants jusqu\u2019au cinqui\u00e8me exercice qui suit \nl\u2019exercice d\u00e9ficitaire. \nPour l\u2019application de l\u2019alin\u00e9a ci -dessus, le d\u00e9ficit reportable sera imput\u00e9 sur les b\u00e9n\u00e9fices des \nexercices suivants \u00e0 hauteur uniquement de ces m\u00eames b\u00e9n\u00e9fices. \nSous -section 5 - Amortissements \nArt.11 -V-a.- (L.F.R.2020) Sont d\u00e9ductibles les amortissements r\u00e9ellement comptabilis\u00e9s sur \nla base de la dur\u00e9e probable d\u2019usage telle qu\u2019elle ressort des normes accus\u00e9es par chaque \nnature d\u2019exploitation y compris ceux qui auraient \u00e9t\u00e9 r\u00e9guli\u00e8rement comptabilis\u00e9s mais \nr\u00e9put\u00e9s diff\u00e9r\u00e9s en p\u00e9riode d\u00e9ficitaire. \nLes taux d\u2019amortissement sont fix\u00e9s comme suit :", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "ed6a2bed-38a8-452e-b1e2-257ccf92aaea": {"__data__": {"id_": "ed6a2bed-38a8-452e-b1e2-257ccf92aaea", "embedding": null, "metadata": {"page_label": "14", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "561e97bd-aa00-4576-94b2-27b6d4587e34", "node_type": "4", "metadata": {"page_label": "14", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "a1690934dd3a22601ec008abbdb11bef274cb686fd51613f81ddfd7334e0cfce", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "ca99078f-175e-41ec-bcb8-696926f99f96", "node_type": "1", "metadata": {"page_label": "13", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "f2cbe4c989a5dfe67195c19c5afc673363e7b1a1a27d166be11ce50ae8a3f2db", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "9db81692-85e7-4d9b-9344-bb0cd14f7479", "node_type": "1", "metadata": {"page_label": "14", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "2d78c9397160ff10365b13d43bf2a2e91e5648ff6f7ca969a9851df59243ae71", "class_name": "RelatedNodeInfo"}}, "hash": "f10aacccb62d5232fb08310c2abe64d4b14768024adbe45cae20280f6fe9bac1", "text": "Constructions : \n\u2022 constructions en mat\u00e9riaux durables : 5 % \n\u2022 b\u00e2timents commerciaux, industriels, garages, ateliers, hangar s, routes et aires de \ncirculation : 5 % \n\u2022 cabines de transformation : 5 % \n\u2022 installations de chute d\u2019eau, barrage : 5 % \n\u2022 usines : 5 % \n\u2022 maisons d\u2019habitation : 5 % \n\u2022 fours \u00e0 chaux, pl\u00e2tre : 10 % \n\u2022 fours \u00e9lectriques : 10 % \n\u2022 b\u00e2timents d\u00e9montables ou provisoires : 20 % \nMat\u00e9riel et outillage : \n\u2022 chaudi\u00e8re \u00e0 vapeur : 5 % \n\u2022 cuve en ciment : 5 % \n\u2022 machines \u00e0 papier et \u00e0 carton : 5 % \n\u2022 presses hydrauliques : 5 % \n\u2022 mat\u00e9riel de raffinage de p\u00e9trole (reforming, visbreaking, mat\u00e9riel de distillation, etc.) : \n10 % \n\u2022 presses, compresseurs : 10 % \n\u2022 r\u00e9servoirs \u00e0 p\u00e9trole : 10 % \n\u2022 transformateurs lourds de forte puissance : 10 % \n\u2022 turbines et machines \u00e0 vapeur : 10 % \n\u2022 p\u00e9trins m\u00e9caniques, malaxeurs : 10 % \n\u2022 excavateurs : 10 % \n\u2022 foudres, cuves de brasseries, de distillation ou de vinification : 10 % \n\u2022 appareils d\u2019\u00e9puration, de triage : 10 % \n\u2022 appareils de laminage, d\u2019essorage : 10 % \n\u2022 machines -outils l\u00e9g\u00e8res, tours, mortaiseuses, raboteuses,", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "9db81692-85e7-4d9b-9344-bb0cd14f7479": {"__data__": {"id_": "9db81692-85e7-4d9b-9344-bb0cd14f7479", "embedding": null, "metadata": {"page_label": "14", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "561e97bd-aa00-4576-94b2-27b6d4587e34", "node_type": "4", "metadata": {"page_label": "14", "file_name": 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"Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "1c40264ab91a6bbd2f83143cdfa485aaa5ea82aa0f16eb1de8b4f48ac267827e", "class_name": "RelatedNodeInfo"}}, "hash": "2d78c9397160ff10365b13d43bf2a2e91e5648ff6f7ca969a9851df59243ae71", "text": ": \n10 % \n\u2022 presses, compresseurs : 10 % \n\u2022 r\u00e9servoirs \u00e0 p\u00e9trole : 10 % \n\u2022 transformateurs lourds de forte puissance : 10 % \n\u2022 turbines et machines \u00e0 vapeur : 10 % \n\u2022 p\u00e9trins m\u00e9caniques, malaxeurs : 10 % \n\u2022 excavateurs : 10 % \n\u2022 foudres, cuves de brasseries, de distillation ou de vinification : 10 % \n\u2022 appareils d\u2019\u00e9puration, de triage : 10 % \n\u2022 appareils de laminage, d\u2019essorage : 10 % \n\u2022 machines -outils l\u00e9g\u00e8res, tours, mortaiseuses, raboteuses, perceuses : 15 % \n\u2022 lignes de transport d\u2019\u00e9nergie \u00e9lectrique : \n- en mat\u00e9riaux d\u00e9finitifs : 15 % \n- en mat\u00e9riaux provisoires : 20 % \n\u2022 appareils \u00e0 d\u00e9couper le bois : 20 % \n\u2022 mat\u00e9riels d\u2019usines y compris machines -outils : 20 % \n\u2022 marteaux pneumatiques : 20 % \n\u2022 perforatrices : 20 % \n\u2022 mat\u00e9riel d\u2019usine fixe : 33,33 % \n\u2022 petit -outillage (outillage \u00e0 main) et logiciel informatique : 100 % \nMat\u00e9riel de transport : \n\u2022 grosses grues : 5 % \n\u2022 wagons de transport : 5 % \n\u2022 voies de chemin de fer : 5 % \n\u2022 v\u00e9hicules \u00e9l\u00e9vateurs (mat\u00e9riel de manutention portuaire) : 20 % \n\u2022 mat\u00e9riel naval et a\u00e9rien : 20 % \n\u2022 f\u00fbts de transport (bi\u00e8re, vin) : 20 % \n\u2022 f\u00fbts de transport m\u00e9talliques : 20 % \n\u2022 containers : 20 % \n\u2022 mat\u00e9riel automobile utilis\u00e9 en ville : 20 % \n\u2022 tracteurs : 20 % \n\u2022 charrettes : 25 % \n\u2022 tracteurs utilis\u00e9s par les forestiers : 33,", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "a0789817-967c-4d1d-bbad-904a3f871166": {"__data__": {"id_": "a0789817-967c-4d1d-bbad-904a3f871166", "embedding": null, "metadata": {"page_label": "14", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "561e97bd-aa00-4576-94b2-27b6d4587e34", "node_type": "4", "metadata": {"page_label": "14", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "a1690934dd3a22601ec008abbdb11bef274cb686fd51613f81ddfd7334e0cfce", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "9db81692-85e7-4d9b-9344-bb0cd14f7479", "node_type": "1", "metadata": {"page_label": "14", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "2d78c9397160ff10365b13d43bf2a2e91e5648ff6f7ca969a9851df59243ae71", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "e578b4a7-4aca-46b8-a9f8-4e306677a8da", "node_type": "1", "metadata": {"page_label": "15", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "34cf3e2e2b9c33eecc3e3baf1b3dab47df8f5930dd4ae2c27cda732ab88bc547", "class_name": "RelatedNodeInfo"}}, "hash": "1c40264ab91a6bbd2f83143cdfa485aaa5ea82aa0f16eb1de8b4f48ac267827e", "text": "33 % \n\u2022 petit -outillage (outillage \u00e0 main) et logiciel informatique : 100 % \nMat\u00e9riel de transport : \n\u2022 grosses grues : 5 % \n\u2022 wagons de transport : 5 % \n\u2022 voies de chemin de fer : 5 % \n\u2022 v\u00e9hicules \u00e9l\u00e9vateurs (mat\u00e9riel de manutention portuaire) : 20 % \n\u2022 mat\u00e9riel naval et a\u00e9rien : 20 % \n\u2022 f\u00fbts de transport (bi\u00e8re, vin) : 20 % \n\u2022 f\u00fbts de transport m\u00e9talliques : 20 % \n\u2022 containers : 20 % \n\u2022 mat\u00e9riel automobile utilis\u00e9 en ville : 20 % \n\u2022 tracteurs : 20 % \n\u2022 charrettes : 25 % \n\u2022 tracteurs utilis\u00e9s par les forestiers : 33,33 % \n\u2022 mat\u00e9riel automobile l\u00e9ger de location sans chauffeur ou auto -\u00e9cole : 33,33 %", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "e578b4a7-4aca-46b8-a9f8-4e306677a8da": {"__data__": {"id_": "e578b4a7-4aca-46b8-a9f8-4e306677a8da", "embedding": null, "metadata": {"page_label": "15", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "5f5a762a-e692-4d44-a6d2-b84f7596332e", "node_type": "4", "metadata": {"page_label": "15", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "10f3aa89ac585ff1b09bff31c11095db10f4e6ad8b8f3249fa842a9af6b61e80", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "a0789817-967c-4d1d-bbad-904a3f871166", "node_type": "1", "metadata": {"page_label": "14", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "1c40264ab91a6bbd2f83143cdfa485aaa5ea82aa0f16eb1de8b4f48ac267827e", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "a8466572-050c-4b9d-b1df-188ecf6b3075", "node_type": "1", "metadata": {"page_label": "15", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "db8fdbe26f18d8fa513255b6ee90b7d55819b6bb5c96d3f13b9a3a7978680cfd", "class_name": "RelatedNodeInfo"}}, "hash": "34cf3e2e2b9c33eecc3e3baf1b3dab47df8f5930dd4ae2c27cda732ab88bc547", "text": "\u2022 mat\u00e9riel automobile lourd ou uti lis\u00e9 en brousse : 33,33 % \n Mobilier, agencements et installations : \n\u2022 agencements, am\u00e9nagements, installations : 10 % \n\u2022 mobilier de bureau ou autre : 10 % \n\u2022 mat\u00e9riel de bureau : 15 % \n\u2022 mat\u00e9riel informatique : 25 % \n\u2022 mat\u00e9riel de reprographie : 33,33 % \n H\u00f4tels, caf\u00e9s, restaurants : \n\u2022 cuisini\u00e8re : 10 % \n\u2022 argenterie : 20 % \n\u2022 am\u00e9nagements d\u00e9coratifs : 20 % \n\u2022 tapis, rideaux, tentures : 20 % \n\u2022 r\u00e9frig\u00e9rateurs, climatiseurs : 20 % \n\u2022 fourneaux de cuisine : 20 % \n\u2022 lingerie : 33,33 % \n\u2022 verrerie, vaisselle, ustensiles de cuisine : 50 % \nMati\u00e8res plastiques (moulage) : \n\u2022 presses \u00e0 compression : 10 % \n\u2022 presses \u00e0 transfert : 10 % \n\u2022 pr\u00e9chauffeurs ou \u00e9tuves : 20 % \n\u2022 pastilleuses : 20 % \n\u2022 presses \u00e0 injection : 20 % \n\u2022 machines \u00e0 g\u00e9lifier, \u00e0 boudiner : 20 % \n\u2022 machines \u00e0 former par le vide : 20 % \n\u2022 machines \u00e0 m\u00e9talliser : 20 % \n\u2022 machines \u00e0 souder et \u00e0 d\u00e9couper : 20 % \n\u2022 moules : 33,33 % \nMat\u00e9riels soumis \u00e0 l\u2019action des produits chimiques : \n\u2022 lessiveurs, diffuseurs : 20 % \n\u2022 appareils de r\u00e9cup\u00e9ration des produits : 20 % \n\u2022 appareils de blanchissage : 20 % \n\u2022 appareils de cuisson : 20 % \nAmortissements sp\u00e9ciaux : \n\u2022 armement de p\u00eache : 15 % \n\u2022 navire de p\u00eache : 15 % \nLes frais de recherche appliqu\u00e9s sont amortis sur une dur\u00e9e de cinq ans.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "a8466572-050c-4b9d-b1df-188ecf6b3075": {"__data__": {"id_": "a8466572-050c-4b9d-b1df-188ecf6b3075", "embedding": null, "metadata": {"page_label": "15", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "5f5a762a-e692-4d44-a6d2-b84f7596332e", "node_type": "4", "metadata": {"page_label": "15", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "10f3aa89ac585ff1b09bff31c11095db10f4e6ad8b8f3249fa842a9af6b61e80", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "e578b4a7-4aca-46b8-a9f8-4e306677a8da", "node_type": "1", "metadata": {"page_label": "15", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "34cf3e2e2b9c33eecc3e3baf1b3dab47df8f5930dd4ae2c27cda732ab88bc547", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "d3e6cae0-b023-40b1-b7fa-99a3c7fbdc24", "node_type": "1", "metadata": {"page_label": "16", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "9f4d684200aabaa197b252996b83de213bbffb9392fd7dab58432f39ca2cfba9", "class_name": "RelatedNodeInfo"}}, "hash": "db8fdbe26f18d8fa513255b6ee90b7d55819b6bb5c96d3f13b9a3a7978680cfd", "text": "Les biens vis\u00e9s \u00e0 l\u2019article 38 -1 de l\u2019Acte uniforme OHADA relatif au Droit Compta ble R\u00e9vis\u00e9 \nfont l\u2019objet d\u2019un amortissement par composants. \nLes taux et la dur\u00e9e d\u2019amortissement des composants sont fix\u00e9s par un texte r\u00e9glementaire. \nLes soci\u00e9t\u00e9s qui pratiquent des amortissements selon le nouveau syst\u00e8me comptable \nOHADA, sur les biens par tiellement amortis selon l\u2019ancienne r\u00e9glementation comptable, ne \npeuvent adopter de m\u00e9thodes favorisant une double d\u00e9duction. \nArt.11 -V-b.- (L.F.R.2018) Peuvent toutefois faire l\u2019objet d\u2019un amortissement acc\u00e9l\u00e9r\u00e9, les \nmat\u00e9riels et outillages neufs lorsqu\u2019ils remplissent les conditions suivantes :", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "d3e6cae0-b023-40b1-b7fa-99a3c7fbdc24": {"__data__": {"id_": "d3e6cae0-b023-40b1-b7fa-99a3c7fbdc24", "embedding": null, "metadata": {"page_label": "16", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "560b26f0-9ca8-43b6-859e-b22640524cf8", "node_type": "4", "metadata": {"page_label": "16", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "39ab95cbf7fb9c08b6327eb1218c04b24dad1474ea8f920d59308f59bced18ed", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "a8466572-050c-4b9d-b1df-188ecf6b3075", "node_type": "1", "metadata": {"page_label": "15", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "db8fdbe26f18d8fa513255b6ee90b7d55819b6bb5c96d3f13b9a3a7978680cfd", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "9d7a5058-940b-4b96-b20b-6b3306b0ce36", "node_type": "1", "metadata": {"page_label": "16", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "32b14d278d76a9c232b331a8cfbb0a1d080162c859116d93726e217691e4be58", "class_name": "RelatedNodeInfo"}}, "hash": "9f4d684200aabaa197b252996b83de213bbffb9392fd7dab58432f39ca2cfba9", "text": "\u2022 \u00eatre normalement utilisables pendants 3 ans ou plus ; \n\u2022 avoir une valeur au moins \u00e9gale \u00e0 20.000.000 FCFA ; \n\u2022 \u00eatre utilis\u00e9s exclusivement pour : \n- les op\u00e9rations industrielles de fabrication, de manipulation, de transport, \nd\u2019exploitation agricole et foresti\u00e8re ; \n- les op\u00e9rations d\u2019am\u00e9nagement de terrain \u00e0 b\u00e2tir en zone urbaine, destin\u00e9es \u00e0 la \nconstruction de logements \u00e0 caract\u00e8re socio -\u00e9conomique, r\u00e9alis\u00e9es par les promoteurs \npublics et priv\u00e9s d\u00fbment agr\u00e9\u00e9s \u00e0 cet ef fet ; \n- les op\u00e9rations de construction de logement \u00e0 caract\u00e8re socio -\u00e9conomique r\u00e9alis\u00e9es par \nles promoteurs publics et priv\u00e9s d\u00fbment agr\u00e9\u00e9s \u00e0 cet effet. \nPour ce mat\u00e9riel et outillage, le montant de la premi\u00e8re annuit\u00e9 d\u2019amortissement pourra \u00eatre \nle double d e celui calcul\u00e9 d\u2019apr\u00e8s la dur\u00e9e d\u2019utilisation, la p\u00e9riode d\u2019amortissement sera en \ncons\u00e9quence r\u00e9duite d\u2019un an. \nPour les activit\u00e9s relevant du Code minier, la liste des immobilisations \u00e9ligibles aux \namortissements acc\u00e9l\u00e9r\u00e9s et les taux correspondants sont fix\u00e9s par un arr\u00eat\u00e9 conjoint des \nMinistres charg\u00e9s de l\u2019Economie et des Mines. \nArt.11 -V-c.- Les biens d\u2019\u00e9quipement acquis par les entreprises d\u2019exploitation et de \ntransformation des ressources naturelles \u00e9ligibles aux Codes sp\u00e9cifiques pr\u00e9vus par la \nCharte des Investissements peuvent faire l\u2019objet d\u2019un amortissement d\u00e9gressif lorsque ces \nbiens figurent sur une liste dress\u00e9e par arr\u00eat\u00e9 conjoint du Ministre charg\u00e9 des finances et du \nMinistre charg\u00e9 de la tutelle du secteur d\u2019activit\u00e9 concern\u00e9. \nLes coefficient s fiscaux de l\u2019amortissement d\u00e9gressif sont fix\u00e9s par arr\u00eat\u00e9 du Ministre charg\u00e9 \ndes finances.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "9d7a5058-940b-4b96-b20b-6b3306b0ce36": {"__data__": {"id_": "9d7a5058-940b-4b96-b20b-6b3306b0ce36", "embedding": null, "metadata": {"page_label": "16", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "560b26f0-9ca8-43b6-859e-b22640524cf8", "node_type": "4", "metadata": {"page_label": "16", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "39ab95cbf7fb9c08b6327eb1218c04b24dad1474ea8f920d59308f59bced18ed", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "d3e6cae0-b023-40b1-b7fa-99a3c7fbdc24", "node_type": "1", "metadata": {"page_label": "16", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "9f4d684200aabaa197b252996b83de213bbffb9392fd7dab58432f39ca2cfba9", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "58d3d13a-278d-4e3f-a79c-e0f157203c28", "node_type": "1", "metadata": {"page_label": "16", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "17175a4140abd8be82041615ffaf21a20b683c7baf5a78a2f89ab5f1874fc9eb", "class_name": "RelatedNodeInfo"}}, "hash": "32b14d278d76a9c232b331a8cfbb0a1d080162c859116d93726e217691e4be58", "text": "Art.11 -V-c.- Les biens d\u2019\u00e9quipement acquis par les entreprises d\u2019exploitation et de \ntransformation des ressources naturelles \u00e9ligibles aux Codes sp\u00e9cifiques pr\u00e9vus par la \nCharte des Investissements peuvent faire l\u2019objet d\u2019un amortissement d\u00e9gressif lorsque ces \nbiens figurent sur une liste dress\u00e9e par arr\u00eat\u00e9 conjoint du Ministre charg\u00e9 des finances et du \nMinistre charg\u00e9 de la tutelle du secteur d\u2019activit\u00e9 concern\u00e9. \nLes coefficient s fiscaux de l\u2019amortissement d\u00e9gressif sont fix\u00e9s par arr\u00eat\u00e9 du Ministre charg\u00e9 \ndes finances. \n[NB - Voir l\u2019arr\u00eat\u00e9 n\u00b022/MECIT/CAB -ME du 13 octobre 2012 portant fixation des coefficients \nd\u2019amortissement d\u00e9gressif ] \nArt.11 -V-d.- A la cl\u00f4ture de chaque exercice , la somme des amortissements effectivement \npratiqu\u00e9s depuis l\u2019acquisition ou la cr\u00e9ation d\u2019un \u00e9l\u00e9ment donn\u00e9 ne peut \u00eatre inf\u00e9rieure au \nmontant cumul\u00e9 des amortissements calcul\u00e9s suivant le mode lin\u00e9aire et r\u00e9partis sur la \ndur\u00e9e normale d\u2019utilisation. \n\u00c0 d\u00e9 faut de se conformer \u00e0 cette obligation, l\u2019entreprise perd d\u00e9finitivement le droit de \nd\u00e9duire la fraction des amortissements qui a \u00e9t\u00e9 ainsi irr\u00e9guli\u00e8rement diff\u00e9r\u00e9e. \nArt.11 -V-e.- Les amortissements r\u00e9put\u00e9s diff\u00e9r\u00e9s en p\u00e9riode d\u00e9ficitaire s\u2019imputent sur le s \nb\u00e9n\u00e9fices des exercices suivants sans limitation de dur\u00e9e. Ils ne s\u2019imputent que dans \nl\u2019hypoth\u00e8se o\u00f9 le d\u00e9ficit reportable aura \u00e9t\u00e9 enti\u00e8rement annul\u00e9 ou perdu. \nArt.11 -V-f.- (L.F.R.2020) Les frais d\u2019acquisition des titres de participation et autres titre s \nimmobilis\u00e9s font l\u2019objet d\u2019un amortissement d\u00e9rogatoire sur cinq ans.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "58d3d13a-278d-4e3f-a79c-e0f157203c28": {"__data__": {"id_": "58d3d13a-278d-4e3f-a79c-e0f157203c28", "embedding": null, "metadata": {"page_label": "16", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "560b26f0-9ca8-43b6-859e-b22640524cf8", "node_type": "4", "metadata": {"page_label": "16", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "39ab95cbf7fb9c08b6327eb1218c04b24dad1474ea8f920d59308f59bced18ed", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "9d7a5058-940b-4b96-b20b-6b3306b0ce36", "node_type": "1", "metadata": {"page_label": "16", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "32b14d278d76a9c232b331a8cfbb0a1d080162c859116d93726e217691e4be58", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "480e67d3-8cca-4152-9d06-ab526fae2558", "node_type": "1", "metadata": {"page_label": "17", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "ed6b794da19170d5af6b238dacff0d04b660ab8cc7b8f76ce06a1635527e0106", "class_name": "RelatedNodeInfo"}}, "hash": "17175a4140abd8be82041615ffaf21a20b683c7baf5a78a2f89ab5f1874fc9eb", "text": "\u00c0 d\u00e9 faut de se conformer \u00e0 cette obligation, l\u2019entreprise perd d\u00e9finitivement le droit de \nd\u00e9duire la fraction des amortissements qui a \u00e9t\u00e9 ainsi irr\u00e9guli\u00e8rement diff\u00e9r\u00e9e. \nArt.11 -V-e.- Les amortissements r\u00e9put\u00e9s diff\u00e9r\u00e9s en p\u00e9riode d\u00e9ficitaire s\u2019imputent sur le s \nb\u00e9n\u00e9fices des exercices suivants sans limitation de dur\u00e9e. Ils ne s\u2019imputent que dans \nl\u2019hypoth\u00e8se o\u00f9 le d\u00e9ficit reportable aura \u00e9t\u00e9 enti\u00e8rement annul\u00e9 ou perdu. \nArt.11 -V-f.- (L.F.R.2020) Les frais d\u2019acquisition des titres de participation et autres titre s \nimmobilis\u00e9s font l\u2019objet d\u2019un amortissement d\u00e9rogatoire sur cinq ans. \nA l\u2019issue de la cinqui\u00e8me ann\u00e9e, la somme des amortissements est pass\u00e9e dans un compte de \nd\u00e9pr\u00e9ciation des titres. \nEn cas de cession des titres de participation et autres titres immobi lis\u00e9s, les amortissements \nrelatifs aux frais accessoires viennent en diminution du co\u00fbt desdits titres.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "480e67d3-8cca-4152-9d06-ab526fae2558": {"__data__": {"id_": "480e67d3-8cca-4152-9d06-ab526fae2558", "embedding": null, "metadata": {"page_label": "17", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "df71accb-908e-4a19-9883-c2275e2f0569", "node_type": "4", "metadata": {"page_label": "17", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "36a9abaebbe734d2da6aa5a8c5db2fb2c957912244c13e582f6d3be1dbe46ce8", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "58d3d13a-278d-4e3f-a79c-e0f157203c28", "node_type": "1", "metadata": {"page_label": "16", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "17175a4140abd8be82041615ffaf21a20b683c7baf5a78a2f89ab5f1874fc9eb", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "7212f41f-eed7-4952-9db8-e03730be269e", "node_type": "1", "metadata": {"page_label": "17", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "4443ee7f3e0812604b193472db0b071d9a51778d1f2ab71cc1da638a557dda00", "class_name": "RelatedNodeInfo"}}, "hash": "ed6b794da19170d5af6b238dacff0d04b660ab8cc7b8f76ce06a1635527e0106", "text": "Sous -section 6 - Provisions \nArt.11 -VI.- (L.F.R.2020) Sont d\u00e9ductibles : \n\u2022 les provisions constitu\u00e9es en vue de faire face soit \u00e0 des pertes ou \u00e0 la d\u00e9pr\u00e9ciation d\u2019un \n\u00e9l\u00e9ment d\u2019actif, soit \u00e0 des charges qui, si elles \u00e9taient intervenues au cours de l\u2019exercice, \nauraient \u00e9t\u00e9 normalement d\u00e9ductibles des b\u00e9n\u00e9fices imposables de cet exercice ; \n\u2022 les pertes ou les charges nettement pr\u00e9cis\u00e9es et que les \u00e9v\u00e9neme nts en cours rendent \nprobables. \nLa d\u00e9duction est subordonn\u00e9e \u00e0 la constatation effective des provisions dans les \u00e9critures de \nl\u2019exercice et \u00e0 leur inscription au relev\u00e9 des provisions accompagnant la d\u00e9claration annuelle \ndes r\u00e9sultats pr\u00e9vue \u00e0 l\u2019article 20 ci-dessous. \nLes provisions qui, en tout ou partie, re\u00e7oivent un emploi non conforme \u00e0 leur destination ou \ndeviennent sans objet au cours d\u2019un exercice ult\u00e9rieur sont rapport\u00e9es aux r\u00e9sultats dudit \nexercice. \nLorsque le rapport n\u2019aura pas \u00e9t\u00e9 effectu\u00e9 par l \u2019entreprise elle -m\u00eame, l\u2019Administration \nproc\u00e9dera aux redressements n\u00e9cessaires d\u00e8s qu\u2019elle constatera que les provisions sont \ndevenues sans objet. Dans ce cas, les provisions sont, s\u2019il y a lieu, rapport\u00e9es aux r\u00e9sultats du \nplus ancien des exercices soumi s \u00e0 v\u00e9rification. \nEn aucun cas, il ne sera constitu\u00e9 de provisions pour des charges qui sont par nature prises \nen compte l\u2019ann\u00e9e de leur ordonnancement. \nLes provisions sur les cr\u00e9ances irr\u00e9couvrables peuvent normalement \u00eatre d\u00e9duites des \nr\u00e9sultats de l\u2019exe rcice au cours duquel leur perte pr\u00e9sente un caract\u00e8re certain et d\u00e9finitif, ou \nde celui \u00e0 la cl\u00f4ture duquel leur compromission est justifi\u00e9e par la situation des d\u00e9biteurs. \nEn ce qui concerne les provisions pour d\u00e9pr\u00e9ciation des titres, les valeurs qui co mposent le \nportefeuille doivent figurer obligatoirement au bilan pour leur valeur d\u2019origine.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "7212f41f-eed7-4952-9db8-e03730be269e": {"__data__": {"id_": "7212f41f-eed7-4952-9db8-e03730be269e", "embedding": null, "metadata": {"page_label": "17", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "df71accb-908e-4a19-9883-c2275e2f0569", "node_type": "4", "metadata": {"page_label": "17", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "36a9abaebbe734d2da6aa5a8c5db2fb2c957912244c13e582f6d3be1dbe46ce8", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "480e67d3-8cca-4152-9d06-ab526fae2558", "node_type": "1", "metadata": {"page_label": "17", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "ed6b794da19170d5af6b238dacff0d04b660ab8cc7b8f76ce06a1635527e0106", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "4595e023-f117-4851-a5ee-ef08063d738b", "node_type": "1", "metadata": {"page_label": "17", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "f13a009f8c957c08d5ad77adc751f6145b28516a14e456be0c8bde3c772d7123", "class_name": "RelatedNodeInfo"}}, "hash": "4443ee7f3e0812604b193472db0b071d9a51778d1f2ab71cc1da638a557dda00", "text": "Dans ce cas, les provisions sont, s\u2019il y a lieu, rapport\u00e9es aux r\u00e9sultats du \nplus ancien des exercices soumi s \u00e0 v\u00e9rification. \nEn aucun cas, il ne sera constitu\u00e9 de provisions pour des charges qui sont par nature prises \nen compte l\u2019ann\u00e9e de leur ordonnancement. \nLes provisions sur les cr\u00e9ances irr\u00e9couvrables peuvent normalement \u00eatre d\u00e9duites des \nr\u00e9sultats de l\u2019exe rcice au cours duquel leur perte pr\u00e9sente un caract\u00e8re certain et d\u00e9finitif, ou \nde celui \u00e0 la cl\u00f4ture duquel leur compromission est justifi\u00e9e par la situation des d\u00e9biteurs. \nEn ce qui concerne les provisions pour d\u00e9pr\u00e9ciation des titres, les valeurs qui co mposent le \nportefeuille doivent figurer obligatoirement au bilan pour leur valeur d\u2019origine. \u00c0 la fin de \nchaque exercice, les titres doivent \u00eatre \u00e9valu\u00e9s par groupe de m\u00eame nature. \nS\u2019agissant des titres de placement, les moins -values constat\u00e9es \u00e0 la suite de cette \u00e9valuation \ndonnent lieu \u00e0 constitution des provisions pour d\u00e9pr\u00e9ciation d\u00e9ductibles du b\u00e9n\u00e9fice \nimposable. \nLa d\u00e9duction des provisions constitu\u00e9es sur les cr\u00e9ances en souffrance et les engagements \npar signature douteux des \u00e9tablissements de cr\u00e9dit , \u00e0 l\u2019exception des provisions pour \ncr\u00e9ances douteuses dont la dotation est facultative, est \u00e9tal\u00e9e sur : \n\u2022 deux ans lorsqu\u2019il s\u2019agit de cr\u00e9ances et engagements douteux dont les risques ne sont \ncouverts ni par des garanties r\u00e9elles, ni par les garanties de l \u2019Etat ; dans ce cas, la \nd\u00e9duction ne peut \u00eatre sup\u00e9rieure \u00e0 50 % des cr\u00e9ances et des engagements douteux par \nann\u00e9e ; \n\u2022 trois ans lorsqu\u2019il s\u2019agit de cr\u00e9ances et engagements douteux dont les risques sont \ncouverts par des garanties r\u00e9elles, dans ce cas la d\u00e9du ction ne peut \u00eatre sup\u00e9rieure \u00e0 \n25 % la premi\u00e8re ann\u00e9e, 50 % la deuxi\u00e8me ann\u00e9e et 25 % la troisi\u00e8me ann\u00e9e.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "4595e023-f117-4851-a5ee-ef08063d738b": {"__data__": {"id_": "4595e023-f117-4851-a5ee-ef08063d738b", "embedding": null, "metadata": {"page_label": "17", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "df71accb-908e-4a19-9883-c2275e2f0569", "node_type": "4", "metadata": {"page_label": "17", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "36a9abaebbe734d2da6aa5a8c5db2fb2c957912244c13e582f6d3be1dbe46ce8", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "7212f41f-eed7-4952-9db8-e03730be269e", "node_type": "1", "metadata": {"page_label": "17", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "4443ee7f3e0812604b193472db0b071d9a51778d1f2ab71cc1da638a557dda00", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "d44b9f13-d368-4c0b-82cc-bef8662ebf9c", "node_type": "1", "metadata": {"page_label": "18", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "0b5b3253e566604d26c26fa2230fe1c05feb52a08b4654a4f1810d0071b38188", "class_name": "RelatedNodeInfo"}}, "hash": "f13a009f8c957c08d5ad77adc751f6145b28516a14e456be0c8bde3c772d7123", "text": "Dans tous les cas, le sort de ces provisions doit \u00eatre d\u00e9finitivement d\u00e9termin\u00e9 au terme de la \ntroisi\u00e8me ann\u00e9e de leur constitution, \u00e0 l\u2019exception de s provisions se rapportant aux cr\u00e9ances \net engagements douteux pendants devant les juridictions. \nLa d\u00e9duction des provisions, telle que d\u00e9finie ci -dessus, n\u2019est admise pour autant que ces \nprovisions ne font pas double emploi avec une autre provision consti tu\u00e9e pour le m\u00eame \nobjet.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "d44b9f13-d368-4c0b-82cc-bef8662ebf9c": {"__data__": {"id_": "d44b9f13-d368-4c0b-82cc-bef8662ebf9c", "embedding": null, "metadata": {"page_label": "18", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "cbf23b79-bbd2-4d45-9b28-7b8333d77b76", "node_type": "4", "metadata": {"page_label": "18", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "b155d3e0f1dd4eaea3d29a4cb25da19479f1f6e50efbb9ca419197b49dd2e1dc", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "4595e023-f117-4851-a5ee-ef08063d738b", "node_type": "1", "metadata": {"page_label": "17", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "f13a009f8c957c08d5ad77adc751f6145b28516a14e456be0c8bde3c772d7123", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "aeb86f00-b84a-434e-9f06-822f36e3b0c1", "node_type": "1", "metadata": {"page_label": "18", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "c056e2b402321ae728331eb227d7d9917f82fb733c972048ca4a9bef8ca87576", "class_name": "RelatedNodeInfo"}}, "hash": "0b5b3253e566604d26c26fa2230fe1c05feb52a08b4654a4f1810d0071b38188", "text": "En aucun cas, il ne sera admis de provisions, autres que celles vis\u00e9es \u00e0 l\u2019alin\u00e9a ci -dessus, sur \nles cr\u00e9ances dont la compromission du recouvrement ou du paiement n\u2019est pas prouv\u00e9e. \nNonobstant les dispositions ci -dessus, les \u00e9tabli ssements de cr\u00e9dit sont admis \u00e0 constituer \ndes provisions sur les cr\u00e9ances douteuses relatives aux op\u00e9rations de cr\u00e9dit -bail et de \nlocation avec option d\u2019achat, \u00e0 concurrence de leur montant. \nEn ce qui concerne les soci\u00e9t\u00e9s coop\u00e9ratives de consommation, le s bonis provenant des \nop\u00e9rations faites avec les associ\u00e9s et distribu\u00e9s \u00e0 ces derniers au prorata de la commande de \nchacun d\u2019eux sont admis en d\u00e9duction du b\u00e9n\u00e9fice. \nLes provisions constitu\u00e9es pour perte de change ne sont pas admises en d\u00e9duction du \nr\u00e9sult at imposable. Il en est de m\u00eame des provisions relatives aux couvertures de change. \nDans tous les cas, ne peuvent \u00eatre admises en d\u00e9duction : \n\u2022 les provisions pour d\u00e9mant\u00e8lement sous r\u00e9serve des conventions d\u2019\u00e9tablissement ; \n\u2022 les provisions pour contr\u00f4les fis caux constitu\u00e9es pour les impositions qui ne sont pas \nd\u00e9ductibles par nature du b\u00e9n\u00e9fice imposable. \nToutefois, les provisions relatives aux \u00e9carts de conversion sont \u00e0 r\u00e9int\u00e9grer dans la base \nimposable. \nChapitre 3 - Prix de transferts \nArt.12.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "aeb86f00-b84a-434e-9f06-822f36e3b0c1": {"__data__": {"id_": "aeb86f00-b84a-434e-9f06-822f36e3b0c1", "embedding": null, "metadata": {"page_label": "18", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "cbf23b79-bbd2-4d45-9b28-7b8333d77b76", "node_type": "4", "metadata": {"page_label": "18", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "b155d3e0f1dd4eaea3d29a4cb25da19479f1f6e50efbb9ca419197b49dd2e1dc", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "d44b9f13-d368-4c0b-82cc-bef8662ebf9c", "node_type": "1", "metadata": {"page_label": "18", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "0b5b3253e566604d26c26fa2230fe1c05feb52a08b4654a4f1810d0071b38188", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "f8debba0-a4ae-4938-9f1b-354117382840", "node_type": "1", "metadata": {"page_label": "18", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "91985f1123130a32b8ef316f31c93fb04d2b086a7305748552900b1b1d28d9ef", "class_name": "RelatedNodeInfo"}}, "hash": "c056e2b402321ae728331eb227d7d9917f82fb733c972048ca4a9bef8ca87576", "text": "Les provisions constitu\u00e9es pour perte de change ne sont pas admises en d\u00e9duction du \nr\u00e9sult at imposable. Il en est de m\u00eame des provisions relatives aux couvertures de change. \nDans tous les cas, ne peuvent \u00eatre admises en d\u00e9duction : \n\u2022 les provisions pour d\u00e9mant\u00e8lement sous r\u00e9serve des conventions d\u2019\u00e9tablissement ; \n\u2022 les provisions pour contr\u00f4les fis caux constitu\u00e9es pour les impositions qui ne sont pas \nd\u00e9ductibles par nature du b\u00e9n\u00e9fice imposable. \nToutefois, les provisions relatives aux \u00e9carts de conversion sont \u00e0 r\u00e9int\u00e9grer dans la base \nimposable. \nChapitre 3 - Prix de transferts \nArt.12. - (L.F.R.2017) Pour les soci\u00e9t\u00e9s qui sont sous la d\u00e9pendance, de droit ou de fait, \nd\u2019entreprises ou groupes d\u2019entreprises situ\u00e9es hors du Gabon, ou pour celles qui poss\u00e8dent \nle contr\u00f4le d\u2019entreprises situ\u00e9es hors du territoire national, les paiements ou d\u00e9penses \neffectu \u00e9s par quelque moyen que ce soit ou toute forme d\u2019avantages ou d\u2019aides accord\u00e9s \u00e0 \ndes tiers sans contrepartie \u00e9quivalente pour l\u2019entreprise, assimilables \u00e0 des actes anormaux \nde gestion, constituent des transferts de b\u00e9n\u00e9fices passibles de l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s. \n1) Pour l\u2019\u00e9tablissement de l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s d\u00fb par les entreprises qui sont sous la \nd\u00e9pendance ou qui poss\u00e8dent le contr\u00f4le d\u2019entreprises situ\u00e9es hors du Gabon, les b\u00e9n\u00e9fices \nindirectement transf\u00e9r\u00e9s \u00e0 ces derniers soit par la majoration ou diminution des prix d\u2019achat \nou de vente, soit par sous -capitalisation, soit par tout autre moyen, seront incorpor\u00e9s aux \nr\u00e9sultats accus\u00e9s par les comptabilit\u00e9s. \nIl est proc\u00e9d\u00e9 de m\u00eame pour les entreprises qui sont sous la d\u00e9pendance d\u2019une entreprise ou \nd\u2019un groupe poss\u00e9dant \u00e9galement le contr\u00f4le d\u2019entreprises situ\u00e9es hors du Gabon.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "f8debba0-a4ae-4938-9f1b-354117382840": {"__data__": {"id_": "f8debba0-a4ae-4938-9f1b-354117382840", "embedding": null, "metadata": {"page_label": "18", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "cbf23b79-bbd2-4d45-9b28-7b8333d77b76", "node_type": "4", "metadata": {"page_label": "18", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "b155d3e0f1dd4eaea3d29a4cb25da19479f1f6e50efbb9ca419197b49dd2e1dc", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "aeb86f00-b84a-434e-9f06-822f36e3b0c1", "node_type": "1", "metadata": {"page_label": "18", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "c056e2b402321ae728331eb227d7d9917f82fb733c972048ca4a9bef8ca87576", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "c05c4d95-ad8f-4587-99fd-2d7d855ea2f7", "node_type": "1", "metadata": {"page_label": "19", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "4f39e5847fb5487f074d53860c6bb35a5a8ec2fc0e3233144bc35f5f880e45b6", "class_name": "RelatedNodeInfo"}}, "hash": "91985f1123130a32b8ef316f31c93fb04d2b086a7305748552900b1b1d28d9ef", "text": "1) Pour l\u2019\u00e9tablissement de l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s d\u00fb par les entreprises qui sont sous la \nd\u00e9pendance ou qui poss\u00e8dent le contr\u00f4le d\u2019entreprises situ\u00e9es hors du Gabon, les b\u00e9n\u00e9fices \nindirectement transf\u00e9r\u00e9s \u00e0 ces derniers soit par la majoration ou diminution des prix d\u2019achat \nou de vente, soit par sous -capitalisation, soit par tout autre moyen, seront incorpor\u00e9s aux \nr\u00e9sultats accus\u00e9s par les comptabilit\u00e9s. \nIl est proc\u00e9d\u00e9 de m\u00eame pour les entreprises qui sont sous la d\u00e9pendance d\u2019une entreprise ou \nd\u2019un groupe poss\u00e9dant \u00e9galement le contr\u00f4le d\u2019entreprises situ\u00e9es hors du Gabon. \n2) La condition de la d\u00e9pendance ou de contr\u00f4le n\u2019est pas exig\u00e9e lorsque le transfert \ns\u2019effectue avec des entreprises \u00e9tablies dans un \u00c9tat \u00e9tranger ou dans un territoire situ \u00e9 hors \ndu Gabon dont le r\u00e9gime fiscal est privil\u00e9gi\u00e9, ou dans un pays non coop\u00e9ratif, au sens de \nl\u2019article 13. \n3) Des liens de d\u00e9pendance sont r\u00e9put\u00e9s exister entre deux entreprises : \n\u2022 a) lorsque l\u2019une d\u00e9tient directement ou par personnes interpos\u00e9es la maj orit\u00e9 du capital \nsocial de l\u2019autre ou y exerce en fait le pouvoir de d\u00e9cision ; \n\u2022 b) lorsqu\u2019elles sont plac\u00e9es l\u2019une et l\u2019autre, dans les conditions d\u00e9finies au a), sous le \ncontr\u00f4le d\u2019une m\u00eame entreprise. \n4) En cas de d\u00e9faut de r\u00e9ponse \u00e0 la demande \u00e9crite formul\u00e9e par l\u2019administration ou en cas \nd\u2019absence de production ou de production partielle de la documentation mentionn\u00e9e \u00e0", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "c05c4d95-ad8f-4587-99fd-2d7d855ea2f7": {"__data__": {"id_": "c05c4d95-ad8f-4587-99fd-2d7d855ea2f7", "embedding": null, "metadata": {"page_label": "19", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "7282d0af-bcb4-4087-aba5-e567238f13ef", "node_type": "4", "metadata": {"page_label": "19", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "ec22406b92698148a84e3d62b83048a44db3fbc18d4fc9f62bd55798a5cb9fd4", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "f8debba0-a4ae-4938-9f1b-354117382840", "node_type": "1", "metadata": {"page_label": "18", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "91985f1123130a32b8ef316f31c93fb04d2b086a7305748552900b1b1d28d9ef", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "e36cecd4-4379-4757-81db-0b7673378241", "node_type": "1", "metadata": {"page_label": "19", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "6e4cb93de33dcad154010675bf32478c965dc4ed175ae94250d96d0c873870bb", "class_name": "RelatedNodeInfo"}}, "hash": "4f39e5847fb5487f074d53860c6bb35a5a8ec2fc0e3233144bc35f5f880e45b6", "text": "l\u2019article P 831, les bases d\u2019imposition concern\u00e9es par la demande sont \u00e9valu\u00e9es p ar \nl\u2019administration \u00e0 partir des \u00e9l\u00e9ments dont elle dispose. \n5) A d\u00e9faut d\u2019\u00e9l\u00e9ments pr\u00e9cis pour op\u00e9rer les rectifications pr\u00e9vues aux alin\u00e9as pr\u00e9c\u00e9dents, \nles produits imposables sont d\u00e9termin\u00e9s par comparaison avec ceux des entreprises \nsimilaires exploit\u00e9e s normalement. \nArt.13. - Les avantages ou aides accord\u00e9s \u00e0 des soci\u00e9t\u00e9s appartenant au m\u00eame groupe ne \npeuvent \u00eatre consid\u00e9r\u00e9s comme relevant d\u2019une gestion normale que si l\u2019entreprise qui les \nconsent d\u00e9montre l\u2019existence d\u2019un int\u00e9r\u00eat propre \u00e0 agir de la sort e. L\u2019int\u00e9r\u00eat g\u00e9n\u00e9ral du \ngroupe ne suffit pas \u00e0 lui seul \u00e0 justifier de telles pratiques. \nLes sommes vers\u00e9es en r\u00e9mun\u00e9ration de l\u2019utilisation des brevets, marques, dessins et \nmod\u00e8les en cours de validit\u00e9, les versements d\u2019int\u00e9r\u00eats ainsi que les r\u00e9mun\u00e9ration s de \nprestations de services effectu\u00e9s par une soci\u00e9t\u00e9 situ\u00e9e au Gabon \u00e0 une soci\u00e9t\u00e9 \u00e9trang\u00e8re \ninstall\u00e9e dans un pays \u00e0 faible fiscalit\u00e9 ou \u00e0 fiscalit\u00e9 nulle, sont r\u00e9int\u00e9gr\u00e9s dans les r\u00e9sultats \nimposables de la soci\u00e9t\u00e9 locale si celle -ci n\u2019apporte pas la p reuve que ces versements \ncorrespondent \u00e0 des op\u00e9rations r\u00e9elles et qu\u2019ils ne sont pas exag\u00e9r\u00e9s. \nL\u2019Administration fiscale op\u00e8re les redressements qui s\u2019y rapportent conform\u00e9ment aux \ndispositions des articles P -860 et suivants du pr\u00e9sent Code. \nIl en est de m \u00eame pour tout versement effectu\u00e9 sur un compte tenu dans un organisme \nfinancier \u00e9tabli dans un des \u00c9tats ou territoire non coop\u00e9ratif ou \u00e0 fiscalit\u00e9 privil\u00e9gi\u00e9e.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "e36cecd4-4379-4757-81db-0b7673378241": {"__data__": {"id_": "e36cecd4-4379-4757-81db-0b7673378241", "embedding": null, "metadata": {"page_label": "19", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "7282d0af-bcb4-4087-aba5-e567238f13ef", "node_type": "4", "metadata": {"page_label": "19", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "ec22406b92698148a84e3d62b83048a44db3fbc18d4fc9f62bd55798a5cb9fd4", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "c05c4d95-ad8f-4587-99fd-2d7d855ea2f7", "node_type": "1", "metadata": {"page_label": "19", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "4f39e5847fb5487f074d53860c6bb35a5a8ec2fc0e3233144bc35f5f880e45b6", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "1e18951c-0204-4278-b4af-6cbb3ff4f5dc", "node_type": "1", "metadata": {"page_label": "19", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "3e48cd54d5ee51f7783c21a637a7bfb33718cc7ba1d5e26212ec3c5065d5a862", "class_name": "RelatedNodeInfo"}}, "hash": "6e4cb93de33dcad154010675bf32478c965dc4ed175ae94250d96d0c873870bb", "text": "L\u2019Administration fiscale op\u00e8re les redressements qui s\u2019y rapportent conform\u00e9ment aux \ndispositions des articles P -860 et suivants du pr\u00e9sent Code. \nIl en est de m \u00eame pour tout versement effectu\u00e9 sur un compte tenu dans un organisme \nfinancier \u00e9tabli dans un des \u00c9tats ou territoire non coop\u00e9ratif ou \u00e0 fiscalit\u00e9 privil\u00e9gi\u00e9e. \nLes personnes sont consid\u00e9r\u00e9es comme soumises \u00e0 un r\u00e9gime fiscal privil\u00e9gi\u00e9 dans \u00c9tat ou \nle te rritoire consid\u00e9r\u00e9 si elles n\u2019y sont pas imposables ou si elles y sont assujetties \u00e0 des \nimp\u00f4ts sur les b\u00e9n\u00e9fices ou les revenus dont le montant est inf\u00e9rieur de plus de la moiti\u00e9 \u00e0 \ncelui de l\u2019imp\u00f4t sur les b\u00e9n\u00e9fices ou sur les revenus dont elles auraient \u00e9t\u00e9 redevables dans \nles conditions de droit commun au Gabon, si elles y avaient \u00e9t\u00e9 domicili\u00e9es ou \u00e9tablies. \nSont consid\u00e9r\u00e9s comme non coop\u00e9ratifs, les \u00c9tats et les territoires qui ne se conforment pas \naux standards internationaux en mati\u00e8re de transparenc e et d\u2019\u00e9change d\u2019informations dans \nle domaine fiscal, de mani\u00e8re \u00e0 favoriser l\u2019assistance administrative n\u00e9cessaire \u00e0 l\u2019application \nde la l\u00e9gislation fiscale gabonaise. La liste desdits \u00c9tats est fix\u00e9e par d\u00e9cision du Ministre \ncharg\u00e9 des finances. \nChapitre 4 - Liquidation de l\u2019imp\u00f4t \nSection 1 - Lieu d\u2019imposition \nArt.14. - L\u2019imp\u00f4t sur les soci\u00e9t\u00e9s est \u00e9tabli au nom de la personne morale ou association pour \nl\u2019ensemble de ses activit\u00e9s imposables au Gabon au si\u00e8ge de la direction de ses entreprises \nou \u00e0 d\u00e9faut au lieu de son principal \u00e9tablissement.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "1e18951c-0204-4278-b4af-6cbb3ff4f5dc": {"__data__": {"id_": "1e18951c-0204-4278-b4af-6cbb3ff4f5dc", "embedding": null, "metadata": {"page_label": "19", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "7282d0af-bcb4-4087-aba5-e567238f13ef", "node_type": "4", "metadata": {"page_label": "19", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "ec22406b92698148a84e3d62b83048a44db3fbc18d4fc9f62bd55798a5cb9fd4", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "e36cecd4-4379-4757-81db-0b7673378241", "node_type": "1", "metadata": {"page_label": "19", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "6e4cb93de33dcad154010675bf32478c965dc4ed175ae94250d96d0c873870bb", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "58c8248a-3abb-453e-bbfb-02ab64ac15c9", "node_type": "1", "metadata": {"page_label": "20", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "3e82b5379008eb21e27c0849de7e39b140c7e3467bce03c367967c2edf0d7d02", "class_name": "RelatedNodeInfo"}}, "hash": "3e48cd54d5ee51f7783c21a637a7bfb33718cc7ba1d5e26212ec3c5065d5a862", "text": "Sont consid\u00e9r\u00e9s comme non coop\u00e9ratifs, les \u00c9tats et les territoires qui ne se conforment pas \naux standards internationaux en mati\u00e8re de transparenc e et d\u2019\u00e9change d\u2019informations dans \nle domaine fiscal, de mani\u00e8re \u00e0 favoriser l\u2019assistance administrative n\u00e9cessaire \u00e0 l\u2019application \nde la l\u00e9gislation fiscale gabonaise. La liste desdits \u00c9tats est fix\u00e9e par d\u00e9cision du Ministre \ncharg\u00e9 des finances. \nChapitre 4 - Liquidation de l\u2019imp\u00f4t \nSection 1 - Lieu d\u2019imposition \nArt.14. - L\u2019imp\u00f4t sur les soci\u00e9t\u00e9s est \u00e9tabli au nom de la personne morale ou association pour \nl\u2019ensemble de ses activit\u00e9s imposables au Gabon au si\u00e8ge de la direction de ses entreprises \nou \u00e0 d\u00e9faut au lieu de son principal \u00e9tablissement. \nEn ce qui concerne les personnes morales situ\u00e9es hors du territoire de la CEMAC et ayant des \nliens de filiation ou d\u2019interd\u00e9pendance avec d\u2019autres personnes morales ou entreprises \ninstall\u00e9es au Gabon, le lieu d\u2019impos ition sera le m\u00eame que celui des personnes morales ou \nentreprises avec lesquelles elles ont ces liens. Ces derni\u00e8res sont solidairement responsables \ndu paiement de l\u2019imp\u00f4t d\u00fb par les personnes morales situ\u00e9es hors du territoire de la CEMAC.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "58c8248a-3abb-453e-bbfb-02ab64ac15c9": {"__data__": {"id_": "58c8248a-3abb-453e-bbfb-02ab64ac15c9", "embedding": null, "metadata": {"page_label": "20", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "032b230a-b16a-4c01-8241-ff7ab389a59c", "node_type": "4", "metadata": {"page_label": "20", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "785e9206bcfdc70b8d78375990a19fcf8fb36846c0f329a0fd5619a0c0877507", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "1e18951c-0204-4278-b4af-6cbb3ff4f5dc", "node_type": "1", "metadata": {"page_label": "19", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "3e48cd54d5ee51f7783c21a637a7bfb33718cc7ba1d5e26212ec3c5065d5a862", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "550fae1a-b3da-44af-b073-5b2030426361", "node_type": "1", "metadata": {"page_label": "20", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "879e491015f3f3fbce0cb78f0542cd46f26fcac6c6842e6eb4afe0991071f933", "class_name": "RelatedNodeInfo"}}, "hash": "3e82b5379008eb21e27c0849de7e39b140c7e3467bce03c367967c2edf0d7d02", "text": "Dans les cas vi s\u00e9s au paragraphe 3 de l\u2019article 5 ci -dessus, l\u2019imp\u00f4t est \u00e9tabli au nom de la \nsoci\u00e9t\u00e9 ou du g\u00e9rant connu des tiers et au si\u00e8ge de la direction de l\u2019exploitation commune, ou \ndu principal \u00e9tablissement. \nSection 2 - P\u00e9riode d\u2019imposition \nArt.15. - L\u2019imp\u00f4t sur l es soci\u00e9t\u00e9s est assis sur les b\u00e9n\u00e9fices obtenus sur une p\u00e9riode de douze \nmois correspondant \u00e0 l\u2019exercice budg\u00e9taire, c\u2019est -\u00e0-dire l\u2019ann\u00e9e civile. \nLe b\u00e9n\u00e9fice obtenu au cours d\u2019un exercice sert de base \u00e0 l\u2019imp\u00f4t \u00e9tabli au cours de l\u2019exercice \nbudg\u00e9taire suiv ant. \nToutefois, les entreprises qui commencent leur activit\u00e9 au cours des six mois pr\u00e9c\u00e9dant la \ndate de cl\u00f4ture obligatoire peuvent arr\u00eater leur premier bilan \u00e0 la fin de l\u2019exercice budg\u00e9taire \nsuivant celui au cours duquel a commenc\u00e9 leur activit\u00e9. \nLorsqu\u2019 il est dress\u00e9 des bilans successifs au cours d\u2019une m\u00eame ann\u00e9e fiscale, les r\u00e9sultats en \nsont totalis\u00e9s pour l\u2019assiette de l\u2019imp\u00f4t d\u00fb au titre de l\u2019ann\u00e9e budg\u00e9taire suivante. \nSection 3 - Calcul de l\u2019imp\u00f4t \nArt.16. - (L.F.2017, Ordonnance n\u00b02018 -007, L.F.2019) Pour le calcul de l\u2019imp\u00f4t sur les \nsoci\u00e9t\u00e9s, le b\u00e9n\u00e9fice imposable est arrondi au millier de FCFA inf\u00e9rieur. \nLe taux est fix\u00e9 \u00e0 30 %. \nCe taux est port\u00e9 \u00e0 35 % pour les entreprises du secteur p\u00e9trolier et minier.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "550fae1a-b3da-44af-b073-5b2030426361": {"__data__": {"id_": "550fae1a-b3da-44af-b073-5b2030426361", "embedding": null, "metadata": {"page_label": "20", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "032b230a-b16a-4c01-8241-ff7ab389a59c", "node_type": "4", "metadata": {"page_label": "20", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "785e9206bcfdc70b8d78375990a19fcf8fb36846c0f329a0fd5619a0c0877507", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "58c8248a-3abb-453e-bbfb-02ab64ac15c9", "node_type": "1", "metadata": {"page_label": "20", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "3e82b5379008eb21e27c0849de7e39b140c7e3467bce03c367967c2edf0d7d02", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "108304c3-578f-44d7-bb8d-1ea091c378ed", "node_type": "1", "metadata": {"page_label": "20", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "51989ab2609978d1324c14966a99903fd2a979a5d779a1fb1e578fbcce2cf262", "class_name": "RelatedNodeInfo"}}, "hash": "879e491015f3f3fbce0cb78f0542cd46f26fcac6c6842e6eb4afe0991071f933", "text": "Lorsqu\u2019 il est dress\u00e9 des bilans successifs au cours d\u2019une m\u00eame ann\u00e9e fiscale, les r\u00e9sultats en \nsont totalis\u00e9s pour l\u2019assiette de l\u2019imp\u00f4t d\u00fb au titre de l\u2019ann\u00e9e budg\u00e9taire suivante. \nSection 3 - Calcul de l\u2019imp\u00f4t \nArt.16. - (L.F.2017, Ordonnance n\u00b02018 -007, L.F.2019) Pour le calcul de l\u2019imp\u00f4t sur les \nsoci\u00e9t\u00e9s, le b\u00e9n\u00e9fice imposable est arrondi au millier de FCFA inf\u00e9rieur. \nLe taux est fix\u00e9 \u00e0 30 %. \nCe taux est port\u00e9 \u00e0 35 % pour les entreprises du secteur p\u00e9trolier et minier. Il est ramen\u00e9 \u00e0 \n25 % pour : \n\u2022 les soci\u00e9t\u00e9s d\u00e9t entrices de titres de propri\u00e9t\u00e9 intellectuelle ; \n\u2022 la Banque Gabonaise de D\u00e9veloppement ; \n\u2022 les entreprises de promotions immobili\u00e8res agr\u00e9\u00e9es pour l\u2019am\u00e9nagement des terrains \u00e0 \nb\u00e2tir en zone urbaine et pour la construction de logements socio -\u00e9conomiques ; \n\u2022 les \u00e9tablissements publics ; \n\u2022 les associations et collectivit\u00e9s sans but lucratif vis\u00e9es \u00e0 l\u2019article 5 alin\u00e9as 8 et 9 ; \n\u2022 les entreprises du secteur touristique agr\u00e9\u00e9es conjointement par les Ministres charg\u00e9s \ndes Finances et du Tourisme. \nL\u2019imp\u00f4t sur les soci\u00e9t\u00e9s est diminu\u00e9, le cas \u00e9ch\u00e9ant, dans la limite de cet imp\u00f4t du cr\u00e9dit \nd\u2019imp\u00f4t correspondant \u00e0 5 % du montant hors taxes de l\u2019investissement pendant une \np\u00e9riode de 5 ans, pour les investissements touristiques inf\u00e9rieurs \u00e0 300.000.000 FCFA agr\u00e9\u00e9s \npar l e Ministre charg\u00e9 du tourisme et le Ministre charg\u00e9 des finances. \nChapitre 5 - Obligations des personnes imposables \nSection 1 - Obligations comptables \nArt.17.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "108304c3-578f-44d7-bb8d-1ea091c378ed": {"__data__": {"id_": "108304c3-578f-44d7-bb8d-1ea091c378ed", "embedding": null, "metadata": {"page_label": "20", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "032b230a-b16a-4c01-8241-ff7ab389a59c", "node_type": "4", "metadata": {"page_label": "20", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "785e9206bcfdc70b8d78375990a19fcf8fb36846c0f329a0fd5619a0c0877507", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "550fae1a-b3da-44af-b073-5b2030426361", "node_type": "1", "metadata": {"page_label": "20", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "879e491015f3f3fbce0cb78f0542cd46f26fcac6c6842e6eb4afe0991071f933", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "a4c2ec33-0291-40a6-a0d2-9f8452b328ae", "node_type": "1", "metadata": {"page_label": "21", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "707cc558a829365de1e696f8feecc01e1df3148a6f021fac20e928ab9f819270", "class_name": "RelatedNodeInfo"}}, "hash": "51989ab2609978d1324c14966a99903fd2a979a5d779a1fb1e578fbcce2cf262", "text": "L\u2019imp\u00f4t sur les soci\u00e9t\u00e9s est diminu\u00e9, le cas \u00e9ch\u00e9ant, dans la limite de cet imp\u00f4t du cr\u00e9dit \nd\u2019imp\u00f4t correspondant \u00e0 5 % du montant hors taxes de l\u2019investissement pendant une \np\u00e9riode de 5 ans, pour les investissements touristiques inf\u00e9rieurs \u00e0 300.000.000 FCFA agr\u00e9\u00e9s \npar l e Ministre charg\u00e9 du tourisme et le Ministre charg\u00e9 des finances. \nChapitre 5 - Obligations des personnes imposables \nSection 1 - Obligations comptables \nArt.17. - Les entreprises industrielles et commerciales exer\u00e7ant leur activit\u00e9 au Gabon sont \nassujetties \u00e0 la tenue de leur comptabilit\u00e9 suivant le syst\u00e8me comptable OHADA.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "a4c2ec33-0291-40a6-a0d2-9f8452b328ae": {"__data__": {"id_": "a4c2ec33-0291-40a6-a0d2-9f8452b328ae", "embedding": null, "metadata": {"page_label": "21", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "f5b31faa-01fc-46d7-ad2d-b34b1896d283", "node_type": "4", "metadata": {"page_label": "21", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "595e428543486a87851a293b1458ca8e8aad83b523534fc8d325cf8f4d3581f7", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "108304c3-578f-44d7-bb8d-1ea091c378ed", "node_type": "1", "metadata": {"page_label": "20", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "51989ab2609978d1324c14966a99903fd2a979a5d779a1fb1e578fbcce2cf262", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "4a5bd0dd-d92d-4117-8a7b-a34437d64682", "node_type": "1", "metadata": {"page_label": "21", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "9804cb3f96e18445b36fdb082958b9bff42a37743f437d934112f5c1919153e6", "class_name": "RelatedNodeInfo"}}, "hash": "707cc558a829365de1e696f8feecc01e1df3148a6f021fac20e928ab9f819270", "text": "Les banques et \u00e9tablissements financiers doivent pr\u00e9senter leur comptabilit\u00e9 selon le plan \ncomptable sectoriel approuv\u00e9 par l\u2019acte n\u00b04/79 -UDEAC et compl\u00e9t\u00e9 par l\u2019acte n\u00b02180 -\nUDEAC. \nLes entr eprises soumises \u00e0 l\u2019obligation documentaire pr\u00e9vue \u00e0 l\u2019article P -831 sont tenues de \nproduire leur comptabilit\u00e9 analytique \u00e0 toute r\u00e9quisition de l\u2019administration. Cette obligation \ns\u2019\u00e9tend aux entreprises dont une partie des activit\u00e9s est soumise \u00e0 un r\u00e9gi me d\u00e9rogatoire. \nArt.18. - Les comptabilit\u00e9s non tenues selon la nouvelle normalisation seront consid\u00e9r\u00e9es \npar l\u2019Administration fiscale comme irr\u00e9guli\u00e8res en la forme et non probantes. \nArt.19. - Les redevables du pr\u00e9sent imp\u00f4t sont dans l\u2019obligation : \n\u2022 de teni r leur comptabilit\u00e9 dans la langue officielle de la R\u00e9publique Gabonaise. Si la \ncomptabilit\u00e9 est tenue en langue \u00e9trang\u00e8re, ils doivent en fournir, \u00e0 toute r\u00e9quisition, une \ntraduction certifi\u00e9e par un traducteur asserment\u00e9 ; \n\u2022 d\u2019indiquer dans leur d\u00e9claratio n le nom, l\u2019adresse et la qualification du comptable charg\u00e9 \nde tenir leur comptabilit\u00e9, en pr\u00e9cisant si celui -ci fait ou non partie du personnel salari\u00e9 \nde leur entreprise. \nSection 2 - D\u00e9claration annuelle des r\u00e9sultats \nArt.20. - Pour l\u2019assiette du pr\u00e9sent imp\u00f4t, les redevables sont tenus de souscrire et faire \nparvenir \u00e0 l\u2019Administration avant le 30 avril de l\u2019ann\u00e9e suivante, une d\u00e9claration des r\u00e9sultats \nobtenus dans leurs exploitations, en deux exemplaires, sur un imprim\u00e9 fourni par \nl\u2019Administration. \nCe d\u00e9 lai est prolong\u00e9 au plus tard, au 31 mai de l\u2019ann\u00e9e suivante, pour les contribuables ayant \nopt\u00e9 pour l\u2019utilisation des t\u00e9l\u00e9proc\u00e9dures.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "4a5bd0dd-d92d-4117-8a7b-a34437d64682": {"__data__": {"id_": "4a5bd0dd-d92d-4117-8a7b-a34437d64682", "embedding": null, "metadata": {"page_label": "21", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "f5b31faa-01fc-46d7-ad2d-b34b1896d283", "node_type": "4", "metadata": {"page_label": "21", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "595e428543486a87851a293b1458ca8e8aad83b523534fc8d325cf8f4d3581f7", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "a4c2ec33-0291-40a6-a0d2-9f8452b328ae", "node_type": "1", "metadata": {"page_label": "21", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "707cc558a829365de1e696f8feecc01e1df3148a6f021fac20e928ab9f819270", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "d9310ef4-2934-413a-b933-bdfffdd6e614", "node_type": "1", "metadata": {"page_label": "22", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "8d5cad20907d866e59f4253a0ef2879fe388affa11c36e36b52b9bbdc6b71f21", "class_name": "RelatedNodeInfo"}}, "hash": "9804cb3f96e18445b36fdb082958b9bff42a37743f437d934112f5c1919153e6", "text": "Section 2 - D\u00e9claration annuelle des r\u00e9sultats \nArt.20. - Pour l\u2019assiette du pr\u00e9sent imp\u00f4t, les redevables sont tenus de souscrire et faire \nparvenir \u00e0 l\u2019Administration avant le 30 avril de l\u2019ann\u00e9e suivante, une d\u00e9claration des r\u00e9sultats \nobtenus dans leurs exploitations, en deux exemplaires, sur un imprim\u00e9 fourni par \nl\u2019Administration. \nCe d\u00e9 lai est prolong\u00e9 au plus tard, au 31 mai de l\u2019ann\u00e9e suivante, pour les contribuables ayant \nopt\u00e9 pour l\u2019utilisation des t\u00e9l\u00e9proc\u00e9dures. \nL\u2019un des deux exemplaires est rendu au contribuable d\u00fbment dat\u00e9 et vis\u00e9 par \nl\u2019Administration fiscale, accompagn\u00e9 d\u2019une qu ittance valant accus\u00e9 de r\u00e9ception. \nUne instruction administrative fixe la liste des pi\u00e8ces \u00e0 joindre \u00e0 la d\u00e9claration annuelle des \nr\u00e9sultats. \nChapitre 6 - Paiement de l\u2019imp\u00f4t \nSection 1 - Modalit\u00e9s de recouvrement \nArt.21. - Les soci\u00e9t\u00e9s passibles de l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s sont tenues de verser deux \nacomptes. Le premier est \u00e9gal au quart, le deuxi\u00e8me au tiers de l\u2019imp\u00f4t pay\u00e9 l\u2019ann\u00e9e \npr\u00e9c\u00e9dant celle de l\u2019ann\u00e9e d\u2019imposition. \nLes acomptes sont calcul\u00e9s et vers\u00e9s \u00e0 la Recette du Centre des Imp\u00f4ts territorialeme nt \ncomp\u00e9tent sans avis le 30 novembre et le 30 janvier. Le solde est pay\u00e9 spontan\u00e9ment \u00e0 la \ndate du d\u00e9p\u00f4t de la d\u00e9claration le 30 avril au plus tard. \nLa soci\u00e9t\u00e9 qui estime que le montant des acomptes \u00e0 verser est sup\u00e9rieur \u00e0 la cotisation dont \nelle sera re devable au cours de l\u2019exercice peut r\u00e9duire ces acomptes dans la proportion des \nr\u00e9sultats escompt\u00e9s, en adressant une d\u00e9claration sp\u00e9ciale au Centre des Imp\u00f4ts dont elle \nd\u00e9pend.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "d9310ef4-2934-413a-b933-bdfffdd6e614": {"__data__": {"id_": "d9310ef4-2934-413a-b933-bdfffdd6e614", "embedding": null, "metadata": {"page_label": "22", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "09fdc9ef-a2b3-4fb7-bf58-052f3b2b860f", "node_type": "4", "metadata": {"page_label": "22", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "2810caf7b51fa8e34a48cb66a2fac96ae71ce52a59ba88677b59c96c2e524712", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "4a5bd0dd-d92d-4117-8a7b-a34437d64682", "node_type": "1", "metadata": {"page_label": "21", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "9804cb3f96e18445b36fdb082958b9bff42a37743f437d934112f5c1919153e6", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "a9c85feb-2fc7-4018-8ba6-49c7d471c11b", "node_type": "1", "metadata": {"page_label": "22", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "1841b0dd24efbedd2e409cc5d7d72bffe3e514851461ef8154f67562e286f57d", "class_name": "RelatedNodeInfo"}}, "hash": "8d5cad20907d866e59f4253a0ef2879fe388affa11c36e36b52b9bbdc6b71f21", "text": "Si, par la suite, cette d\u00e9claration est reconnue inexacte de plus du dixi\u00e8me, la p\u00e9nalit\u00e9 pr\u00e9vue \n\u00e0 l\u2019article P -998 du pr\u00e9sent Code sera appliqu\u00e9e aux sommes non vers\u00e9es. \nArt.22. - Sur les r\u00e8glements effectu\u00e9s \u00e0 des soci\u00e9t\u00e9s ou pour leur compte lorsqu\u2019elles sont des \nfournisseurs de grumes, la Soci\u00e9t\u00e9 Nationale des Bois du Gabon, en ab r\u00e9g\u00e9 SNBG, et les autres \nn\u00e9gociants acheteurs, assujettis \u00e0 l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s ou \u00e0 l\u2019IRPP dans la cat\u00e9gorie des \nb\u00e9n\u00e9fices industriels et commerciaux selon le r\u00e9gime r\u00e9el d\u2019imposition, sont tenus de \npr\u00e9compter un pr\u00e9l\u00e8vement correspondant \u00e0 une quote -part de l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s. \nLe taux du pr\u00e9l\u00e8vement sur les r\u00e8glements des fournisseurs de grumes est fix\u00e9 comme suit : \n\u2022 5 % du montant brut des factures pour la premi\u00e8re zone d\u2019exploitation, dont 1,5 % \n\u00e9ventuellement applicable au fermage ; \n\u2022 2,5 % du montant brut des factures pour les autres zones, dont 1,5 % \u00e9ventuellement \napplicable au fermage. \nCe pr\u00e9l\u00e8vement est vers\u00e9 spontan\u00e9ment accompagn\u00e9 d\u2019une d\u00e9claration dont l\u2019imprim\u00e9 est \nfourni par l\u2019Administration avant le 15 du mois suivant les r\u00e8glements e ffectu\u00e9s \u00e0 la Recette \ndu Centre des Imp\u00f4ts dont d\u00e9pendent la SNBG et les autres n\u00e9gociants acheteurs dans les \nm\u00eames conditions et aux m\u00eames effets que le pr\u00e9compte pr\u00e9vu \u00e0 l\u2019article 181 ci -dessous. \nLe montant du pr\u00e9compte qui exc\u00e8de l\u2019imp\u00f4t d\u00fb est rembours \u00e9 par les services du Tr\u00e9sor.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "a9c85feb-2fc7-4018-8ba6-49c7d471c11b": {"__data__": {"id_": "a9c85feb-2fc7-4018-8ba6-49c7d471c11b", "embedding": null, "metadata": {"page_label": "22", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "09fdc9ef-a2b3-4fb7-bf58-052f3b2b860f", "node_type": "4", "metadata": {"page_label": "22", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "2810caf7b51fa8e34a48cb66a2fac96ae71ce52a59ba88677b59c96c2e524712", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "d9310ef4-2934-413a-b933-bdfffdd6e614", "node_type": "1", "metadata": {"page_label": "22", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "8d5cad20907d866e59f4253a0ef2879fe388affa11c36e36b52b9bbdc6b71f21", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "1d9934ed-5d03-49db-8277-7283a610a467", "node_type": "1", "metadata": {"page_label": "22", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "93408b576619e7471233bdbb5a5d4e6f553300154e9d15a36d852b03d16ca6ab", "class_name": "RelatedNodeInfo"}}, "hash": "1841b0dd24efbedd2e409cc5d7d72bffe3e514851461ef8154f67562e286f57d", "text": "Ce pr\u00e9l\u00e8vement est vers\u00e9 spontan\u00e9ment accompagn\u00e9 d\u2019une d\u00e9claration dont l\u2019imprim\u00e9 est \nfourni par l\u2019Administration avant le 15 du mois suivant les r\u00e8glements e ffectu\u00e9s \u00e0 la Recette \ndu Centre des Imp\u00f4ts dont d\u00e9pendent la SNBG et les autres n\u00e9gociants acheteurs dans les \nm\u00eames conditions et aux m\u00eames effets que le pr\u00e9compte pr\u00e9vu \u00e0 l\u2019article 181 ci -dessous. \nLe montant du pr\u00e9compte qui exc\u00e8de l\u2019imp\u00f4t d\u00fb est rembours \u00e9 par les services du Tr\u00e9sor. \nLes soci\u00e9t\u00e9s peuvent demander \u00e0 \u00eatre dispens\u00e9es de ce pr\u00e9l\u00e8vement lorsqu\u2019elles remplissent \nles conditions suivantes : \n\u2022 avoir un capital d\u2019au moins 400.000.000 FCFA ; \n\u2022 compter parmi leurs actionnaires une soci\u00e9t\u00e9 de capitaux ; \n\u2022 \u00eatre \u00e0 jour de leurs obligations fiscales. \nLa demande est adress\u00e9e au Directeur G\u00e9n\u00e9ral des Imp\u00f4ts qui \u00e9tablit annuellement la liste \ndes entreprises dispens\u00e9es et la communique aux entreprises charg\u00e9es du pr\u00e9compte. \nArt.23. - (L.F.2020) Les somme s pay\u00e9es en r\u00e9mun\u00e9ration de leurs activit\u00e9s \u00e0 des prestataires \nde service assujettis \u00e0 l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s mais non assujettis \u00e0 la TVA font l\u2019objet d\u2019un \npr\u00e9compte de 9,5 % de la part de l\u2019entreprise qui en est b\u00e9n\u00e9ficiaire. Cette derni\u00e8re doit \u00eatre \nobligatoirement assujettie \u00e0 l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s ou \u00e0 l\u2019IRPP dans la cat\u00e9gorie des \nb\u00e9n\u00e9fices industriels et commerciaux ou des b\u00e9n\u00e9fices non commerciaux selon le r\u00e9gime r\u00e9el \nou simplifi\u00e9 d\u2019imposition. \nCe pr\u00e9l\u00e8vement correspond \u00e0 la quote -part de l\u2019imp\u00f4 t sur les soci\u00e9t\u00e9s d\u00fb par les titulaires des \nrevenus en cause.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "1d9934ed-5d03-49db-8277-7283a610a467": {"__data__": {"id_": "1d9934ed-5d03-49db-8277-7283a610a467", "embedding": null, "metadata": {"page_label": "22", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "09fdc9ef-a2b3-4fb7-bf58-052f3b2b860f", "node_type": "4", "metadata": {"page_label": "22", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "2810caf7b51fa8e34a48cb66a2fac96ae71ce52a59ba88677b59c96c2e524712", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "a9c85feb-2fc7-4018-8ba6-49c7d471c11b", "node_type": "1", "metadata": {"page_label": "22", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "1841b0dd24efbedd2e409cc5d7d72bffe3e514851461ef8154f67562e286f57d", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "1d68c021-8be6-4a1d-ac65-144f2bf12f62", "node_type": "1", "metadata": {"page_label": "23", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "828b7bae0bc697158089fb9c0d7831ac13dc256c8253a363fd71b9735c244a89", "class_name": "RelatedNodeInfo"}}, "hash": "93408b576619e7471233bdbb5a5d4e6f553300154e9d15a36d852b03d16ca6ab", "text": "Art.23. - (L.F.2020) Les somme s pay\u00e9es en r\u00e9mun\u00e9ration de leurs activit\u00e9s \u00e0 des prestataires \nde service assujettis \u00e0 l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s mais non assujettis \u00e0 la TVA font l\u2019objet d\u2019un \npr\u00e9compte de 9,5 % de la part de l\u2019entreprise qui en est b\u00e9n\u00e9ficiaire. Cette derni\u00e8re doit \u00eatre \nobligatoirement assujettie \u00e0 l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s ou \u00e0 l\u2019IRPP dans la cat\u00e9gorie des \nb\u00e9n\u00e9fices industriels et commerciaux ou des b\u00e9n\u00e9fices non commerciaux selon le r\u00e9gime r\u00e9el \nou simplifi\u00e9 d\u2019imposition. \nCe pr\u00e9l\u00e8vement correspond \u00e0 la quote -part de l\u2019imp\u00f4 t sur les soci\u00e9t\u00e9s d\u00fb par les titulaires des \nrevenus en cause. Il est imputable sur les cotisations d\u2019imp\u00f4t sur les soci\u00e9t\u00e9s jusqu\u2019au \ntroisi\u00e8me exercice qui suit celui du pr\u00e9l\u00e8vement. \nLe pr\u00e9compte pr\u00e9vu au premier alin\u00e9a est vers\u00e9 spontan\u00e9ment accompagn\u00e9 d \u2019une \nd\u00e9claration sur un imprim\u00e9 fourni par l\u2019Administration avant le 15 du mois suivant le \nr\u00e8glement de la prestation \u00e0 la Recette du Centre des Imp\u00f4ts dont d\u00e9pend le contribuable qui \neffectue le pr\u00e9compte dans les m\u00eames conditions et aux m\u00eames effets que le pr\u00e9compte \npr\u00e9vu \u00e0 l\u2019article 182 du pr\u00e9sent Code. \nLe montant du pr\u00e9compte qui exc\u00e8de l\u2019imp\u00f4t d\u00fb est rembours\u00e9 par les services du Tr\u00e9sor. \nLe d\u00e9faut du pr\u00e9compte, le retard ou d\u00e9faut de d\u00e9claration ou le constat d\u2019inexactitudes \ndonne lieu aux sanctions pr \u00e9vues aux articles P -996 et suivants du pr\u00e9sent Code. \nLa soci\u00e9t\u00e9 situ\u00e9e au Gabon dont les droits sont c\u00e9d\u00e9s est tenue de collecter et de reverser, \u00e0 \nla caisse du receveur des imp\u00f4ts dans un d\u00e9lai d\u2019un mois \u00e0 compter de leur r\u00e9alisation, le", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "1d68c021-8be6-4a1d-ac65-144f2bf12f62": {"__data__": {"id_": "1d68c021-8be6-4a1d-ac65-144f2bf12f62", "embedding": null, "metadata": {"page_label": "23", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "40c4c13f-ea2c-4559-bb71-234cf24eabca", "node_type": "4", "metadata": {"page_label": "23", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "192a5e1427bc45a1771f816b416f339e2f034ffe62efb8b6cff8bb5b3fc31201", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "1d9934ed-5d03-49db-8277-7283a610a467", "node_type": "1", "metadata": {"page_label": "22", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "93408b576619e7471233bdbb5a5d4e6f553300154e9d15a36d852b03d16ca6ab", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "be0c8006-9a7f-470f-9baf-1dac00f52c01", "node_type": "1", "metadata": {"page_label": "23", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "ed5f0613fcdb27018d6a656473cf4064270e9654c5eb8ecfb6a07ae4dd4c79ae", "class_name": "RelatedNodeInfo"}}, "hash": "828b7bae0bc697158089fb9c0d7831ac13dc256c8253a363fd71b9735c244a89", "text": "montant de l\u2019imp \u00f4t d\u00fb sur les plus -values de cessions des droits sociaux vis\u00e9es \u00e0 l\u2019article 7 \nalin\u00e9a 2 du pr\u00e9sent Code. \nEn cas de d\u00e9faillance de la soci\u00e9t\u00e9 susvis\u00e9e, les cessionnaires ou b\u00e9n\u00e9ficiaires de la plus -value \nr\u00e9alis\u00e9e sont solidaires du paiement de l\u2019imp\u00f4t. \nSecti on 2 - Minimum de perception \nArt.24. - (L.F.2017) Le montant de l\u2019imp\u00f4t d\u00fb par chaque soci\u00e9t\u00e9 ou entreprise ne peut \u00eatre \ninf\u00e9rieur \u00e0 l\u2019imp\u00f4t minimum forfaitaire qui r\u00e9sulterait de l\u2019application du taux de 1 % \u00e0 la \nbase de r\u00e9f\u00e9rence telle que d\u00e9finie \u00e0 l\u2019art icle 25 ci -dessous ou \u00e0 la somme de 1.000.000 FCFA \ncorrespondant au minimum de perception. \nLorsque l\u2019exercice comptable est inf\u00e9rieur ou sup\u00e9rieur \u00e0 douze mois, la somme de \n1.000.000 FCFA est calcul\u00e9e prorata temporis. \nArt.25. - (L.F.2017, L.F.R.2020 ) On entend par chiffre d\u2019affaires global, le chiffre d\u2019affaires brut \nr\u00e9alis\u00e9 sur toutes les op\u00e9rations entrant dans le cadre des activit\u00e9s de la soci\u00e9t\u00e9, y compris \nles produits et profits divers r\u00e9alis\u00e9s au cours de la m\u00eame p\u00e9riode, notamment : \n\u2022 1\u00b0 les vent es de marchandises ; \n\u2022 2\u00b0 les ventes de produits fabriqu\u00e9s ; \n\u2022 3\u00b0 les travaux, services vendus ; \n\u2022 4\u00b0 les produits accessoires ; \n\u2022 5\u00b0 les revenus financiers ; \n\u2022 6\u00b0 les gains de change ; \n\u2022 7\u00b0 supprim\u00e9 \n\u2022 8\u00b0 les produits hors activit\u00e9s ordinaires. \nLa base ainsi obtenue est arrondie au millier FCFA inf\u00e9rieur. \nArt.26.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "be0c8006-9a7f-470f-9baf-1dac00f52c01": {"__data__": {"id_": "be0c8006-9a7f-470f-9baf-1dac00f52c01", "embedding": null, "metadata": {"page_label": "23", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "40c4c13f-ea2c-4559-bb71-234cf24eabca", "node_type": "4", "metadata": {"page_label": "23", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "192a5e1427bc45a1771f816b416f339e2f034ffe62efb8b6cff8bb5b3fc31201", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "1d68c021-8be6-4a1d-ac65-144f2bf12f62", "node_type": "1", "metadata": {"page_label": "23", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "828b7bae0bc697158089fb9c0d7831ac13dc256c8253a363fd71b9735c244a89", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "6fc3ad0c-7c5b-45bb-9ac8-45a6bd60d8ba", "node_type": "1", "metadata": {"page_label": "24", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "8fe8beacd971eb8e30892408999e9eae9fca230326fa22a2e05b4f9b98375b65", "class_name": "RelatedNodeInfo"}}, "hash": "ed5f0613fcdb27018d6a656473cf4064270e9654c5eb8ecfb6a07ae4dd4c79ae", "text": "La base ainsi obtenue est arrondie au millier FCFA inf\u00e9rieur. \nArt.26. - (L.F.2017, L.F.R.2017) Sont exon\u00e9r\u00e9es du minimum de perception, les soci\u00e9t\u00e9s ou \npersonnes morales exon\u00e9r\u00e9es d\u2019imp\u00f4t sur les soci\u00e9t\u00e9s telles que vis\u00e9es \u00e0 l\u2019article 6 ci -dessus, \nainsi que les entreprises nouvelle s selon les modalit\u00e9s d\u00e9finies aux articles 194 et suivants \ndu pr\u00e9sent Code. \nSont \u00e9galement exon\u00e9r\u00e9es, au titre des deux premiers exercices en cas de d\u00e9ficit, les soci\u00e9t\u00e9s \nou personnes morales nouvellement immatricul\u00e9es, quel que soit le secteur d\u2019activit\u00e9 . \nPar d\u00e9rogation \u00e0 l\u2019alin\u00e9a pr\u00e9c\u00e9dent, la dur\u00e9e d\u2019exon\u00e9ration du minimum de perception est \nport\u00e9e \u00e0 cinq ans pour les PME/PMI vis\u00e9es \u00e0 l\u2019article 3 de la loi n\u00b016/2005 du 20 septembre \n2006. \nCet avantage ne b\u00e9n\u00e9ficie pas aux entreprises qui auront d\u00e9but\u00e9 leurs activit\u00e9s au moins deux \nans avant leur immatriculation. \nArt.27. - Les modalit\u00e9s de recouvrement du minimum de perception sont fix\u00e9es \nconform\u00e9ment aux dispositions de l\u2019article 21 ci -dessus. \nArt.28. - (L.F.2017) Lorsque le montant de l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s est inf\u00e9rieur \u00e0 l\u2019imp\u00f4t \nminimum forfaitaire ou au minimum de perception, ce dernier reste acquis au Tr\u00e9sor Public.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "6fc3ad0c-7c5b-45bb-9ac8-45a6bd60d8ba": {"__data__": {"id_": "6fc3ad0c-7c5b-45bb-9ac8-45a6bd60d8ba", "embedding": null, "metadata": {"page_label": "24", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "2ea0667f-0568-4d02-9ae0-32e0c54a8cf6", "node_type": "4", "metadata": {"page_label": "24", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "8554f3ce1045e7caf84fd55308c6137e12cb54b6a0662f6c9c5e7260ae40a2ab", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "be0c8006-9a7f-470f-9baf-1dac00f52c01", "node_type": "1", "metadata": {"page_label": "23", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "ed5f0613fcdb27018d6a656473cf4064270e9654c5eb8ecfb6a07ae4dd4c79ae", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "7914e0ae-fe2d-4030-9130-897fa3c2b18e", "node_type": "1", "metadata": {"page_label": "24", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "2c9ccc30d4f34bd2425a18ae24f186a095d96dc936977f2fc25bfa3733cca71b", "class_name": "RelatedNodeInfo"}}, "hash": "8fe8beacd971eb8e30892408999e9eae9fca230326fa22a2e05b4f9b98375b65", "text": "Chapitre 7 - R\u00e9gime fiscal des quartiers g\u00e9n\u00e9raux \nArt.29. - Constitue un quartier g\u00e9n\u00e9ral, une installation fixe appartenant \u00e0 un e entreprise ou \n\u00e0 un groupe international dont le si\u00e8ge est situ\u00e9 \u00e0 l\u2019\u00e9tranger et exer\u00e7ant des fonctions au seul \nprofit de l\u2019entreprise ou du groupe dans un secteur g\u00e9ographique d\u00e9termin\u00e9. Le quartier \ng\u00e9n\u00e9ral peut rev\u00eatir la forme d\u2019une soci\u00e9t\u00e9 de droit ga bonais, d\u2019une succursale ou d\u2019une filiale. \nArt.30. - Le quartier g\u00e9n\u00e9ral doit avoir pour objet exclusif le d\u00e9veloppement et la \ncentralisation au profit des soci\u00e9t\u00e9s du groupe, la fourniture des informations, la publicit\u00e9, la \nrecherche technique, scientifiqu e et technologique, la centralisation des op\u00e9rations \nfinanci\u00e8res et de change, les relations avec les autorit\u00e9s nationales et internationales, ainsi \nque la fourniture de prestations de services qui correspondent \u00e0 des fonctions \nessentiellement administrati ves, non susceptibles de donner lieu au Gabon \u00e0 une \ncommercialisation. \nArt.31. - Les quartiers g\u00e9n\u00e9raux, install\u00e9s sous forme de soci\u00e9t\u00e9s par actions ou de \nsuccursales rendant des services correspondant \u00e0 des fonctions de direction, de gestion, de \ncoordinat ion ou de contr\u00f4le exclusivement \u00e0 des soci\u00e9t\u00e9s de groupe dont ils sont issus, sont \nsoumis \u00e0 l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s, par d\u00e9rogation \u00e0 l\u2019article 8 ci -dessus. \nArt.32. - La base imposable passible de l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s est d\u00e9termin\u00e9e en fonction \nd\u2019une marge de b\u00e9n\u00e9fices calcul\u00e9e en appliquant un pourcentage donn\u00e9 au montant des \ncharges d\u2019exploitation courante. \nArt.33. - Le pourcentage pr\u00e9vu \u00e0 l\u2019article 32 ci -dessus est fix\u00e9 par un arr\u00eat\u00e9 du Ministre \ncharg\u00e9 des finances. Ce pourcentage varie suivant la na ture et les conditions de l\u2019activit\u00e9 du \nquartier g\u00e9n\u00e9ral.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "7914e0ae-fe2d-4030-9130-897fa3c2b18e": {"__data__": {"id_": "7914e0ae-fe2d-4030-9130-897fa3c2b18e", "embedding": null, "metadata": {"page_label": "24", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "2ea0667f-0568-4d02-9ae0-32e0c54a8cf6", "node_type": "4", "metadata": {"page_label": "24", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "8554f3ce1045e7caf84fd55308c6137e12cb54b6a0662f6c9c5e7260ae40a2ab", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "6fc3ad0c-7c5b-45bb-9ac8-45a6bd60d8ba", "node_type": "1", "metadata": {"page_label": "24", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "8fe8beacd971eb8e30892408999e9eae9fca230326fa22a2e05b4f9b98375b65", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "1d5073ad-d4cf-4fa3-8ad1-1e3f876e597b", "node_type": "1", "metadata": {"page_label": "24", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "a7246d97c6137645b42826e70c349072cc1bdb01a3d9b84a279f9950a2012078", "class_name": "RelatedNodeInfo"}}, "hash": "2c9ccc30d4f34bd2425a18ae24f186a095d96dc936977f2fc25bfa3733cca71b", "text": "Art.32. - La base imposable passible de l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s est d\u00e9termin\u00e9e en fonction \nd\u2019une marge de b\u00e9n\u00e9fices calcul\u00e9e en appliquant un pourcentage donn\u00e9 au montant des \ncharges d\u2019exploitation courante. \nArt.33. - Le pourcentage pr\u00e9vu \u00e0 l\u2019article 32 ci -dessus est fix\u00e9 par un arr\u00eat\u00e9 du Ministre \ncharg\u00e9 des finances. Ce pourcentage varie suivant la na ture et les conditions de l\u2019activit\u00e9 du \nquartier g\u00e9n\u00e9ral. Toutefois, le pourcentage ne peut \u00eatre inf\u00e9rieur \u00e0 5 % ni sup\u00e9rieur \u00e0 12 % \ndes charges d\u2019exploitation du quartier g\u00e9n\u00e9ral. \nArt.34. - Les charges pr\u00e9vues aux articles 32 et 33 ci -dessus sont d\u00e9termin\u00e9 es selon les r\u00e8gles \nde droit commun de l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s, elles s\u2019entendent des : \n\u2022 frais divers engag\u00e9s au cours de l\u2019exercice tels qu\u2019ils figurent au d\u00e9bit des comptes de \ncharges de la classe 6 du syst\u00e8me comptable OHADA y compris les amortissements \npratiqu\u00e9s par le quartier g\u00e9n\u00e9ral ; \n\u2022 frais de sous -traitance lorsqu\u2019une partie des activit\u00e9s du quartier g\u00e9n\u00e9ral est sous -\ntrait\u00e9e ; \n\u2022 indemnit\u00e9s et remboursements de frais vers\u00e9s aux salari\u00e9s. \nArt.35. - (L.F.R.2020) Pour la d\u00e9termination de la base imposable, sont exclus du pourcentage \npr\u00e9vu aux articles ci -dessus, les d\u00e9bours faisant l\u2019objet de remboursement au quartier \ng\u00e9n\u00e9ral sous r\u00e9serve qu\u2019ils rev\u00eatent un caract\u00e8re occasionnel et accessoire. \nCe caract\u00e8re est r\u00e9put\u00e9 respect\u00e9 si le montant des d\u00e9bours n\u2019exc \u00e8de pas 5 % des charges \nd\u2019exploitation. \nArt.36.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "1d5073ad-d4cf-4fa3-8ad1-1e3f876e597b": {"__data__": {"id_": "1d5073ad-d4cf-4fa3-8ad1-1e3f876e597b", "embedding": null, "metadata": {"page_label": "24", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "2ea0667f-0568-4d02-9ae0-32e0c54a8cf6", "node_type": "4", "metadata": {"page_label": "24", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "8554f3ce1045e7caf84fd55308c6137e12cb54b6a0662f6c9c5e7260ae40a2ab", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "7914e0ae-fe2d-4030-9130-897fa3c2b18e", "node_type": "1", "metadata": {"page_label": "24", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "2c9ccc30d4f34bd2425a18ae24f186a095d96dc936977f2fc25bfa3733cca71b", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "6b5c0f2a-807e-49b0-8e09-feb6043f112b", "node_type": "1", "metadata": {"page_label": "25", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "38485ee72eb726f188229c021d186c1e093d85e47c0e357213b84f7a090d9ae5", "class_name": "RelatedNodeInfo"}}, "hash": "a7246d97c6137645b42826e70c349072cc1bdb01a3d9b84a279f9950a2012078", "text": "Art.35. - (L.F.R.2020) Pour la d\u00e9termination de la base imposable, sont exclus du pourcentage \npr\u00e9vu aux articles ci -dessus, les d\u00e9bours faisant l\u2019objet de remboursement au quartier \ng\u00e9n\u00e9ral sous r\u00e9serve qu\u2019ils rev\u00eatent un caract\u00e8re occasionnel et accessoire. \nCe caract\u00e8re est r\u00e9put\u00e9 respect\u00e9 si le montant des d\u00e9bours n\u2019exc \u00e8de pas 5 % des charges \nd\u2019exploitation. \nArt.36. - (L.F.R.2020) Les salari\u00e9s du quartier g\u00e9n\u00e9ral sont imposables \u00e0 l\u2019IRPP dans les \nconditions de droit commun sur leurs r\u00e9mun\u00e9rations et indemnit\u00e9s vers\u00e9es. \nArt.37. - Abrog\u00e9 (L.F.R.2020) \nArt.38. - Les disposition s de droit commun en mati\u00e8re d\u2019imp\u00f4ts sur les salaires et sur la TVA \ns\u2019appliquent au quartier g\u00e9n\u00e9ral.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "6b5c0f2a-807e-49b0-8e09-feb6043f112b": {"__data__": {"id_": "6b5c0f2a-807e-49b0-8e09-feb6043f112b", "embedding": null, "metadata": {"page_label": "25", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "891af947-76a2-4af8-aa6e-2257af42c104", "node_type": "4", "metadata": {"page_label": "25", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "9af559e78bb29fc3db026d7756dfe62cf33bf7a78d3f2cf30816c875cf5e03bc", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "1d5073ad-d4cf-4fa3-8ad1-1e3f876e597b", "node_type": "1", "metadata": {"page_label": "24", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "a7246d97c6137645b42826e70c349072cc1bdb01a3d9b84a279f9950a2012078", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "e9fb8c3d-df1f-4b67-9aec-8acb89b972d7", "node_type": "1", "metadata": {"page_label": "25", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "dff136813111903ab1f9ddc3caa35828ccbfaf49fe4a1dbcbed245147da0e425", "class_name": "RelatedNodeInfo"}}, "hash": "38485ee72eb726f188229c021d186c1e093d85e47c0e357213b84f7a090d9ae5", "text": "Chapitre 8 - R\u00e9gime sp\u00e9cial des entreprises mini\u00e8res \nArt.39. - Les entreprises, soci\u00e9t\u00e9s et organismes de toute nature qui effectuent la recherche \net l\u2019ex ploitation des substances min\u00e9rales concessibles au Gabon sont autoris\u00e9s \u00e0 constituer \nen franchise d\u2019imp\u00f4ts, des provisions pour reconstitution des gisements dans les conditions \nfix\u00e9es aux articles suivants. \nSection 1 - Hydrocarbures liquides ou gazeux \nArt.40.- Le montant de la provision pour reconstitution des gisements d\u2019hydrocarbures \nliquides ou gazeux ne peut exc\u00e9der pour chaque exercice : \n\u2022 a) ni 27,5 % du montant des ventes des produits marchands extraits des gisements \nd\u2019hydrocarbures liquides ou gazeux exploit\u00e9s par l\u2019entreprise et dont les r\u00e9sultats entrent \ndans le champ d\u2019application de la r\u00e9glementation de l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s et de l\u2019IRPP \ndans la cat\u00e9gorie des b\u00e9n\u00e9fices industriels et commerciaux ; \n\u2022 b) ni 50 % du b\u00e9n\u00e9fice net imposable r\u00e9alis\u00e9 au cours de l\u2019exercice consid\u00e9r\u00e9 et \nprovenant de la vente, en l\u2019\u00e9tat ou apr\u00e8s transformation, des produits extraits des \ngisements d\u2019hydrocarbures liquides ou gazeux que l\u2019entreprise poss\u00e8de au Gabon. \nPour le calcul pr\u00e9vu \u00e0 l\u2019alin\u00e9a 1 -a ci-dessus, le montant des ventes des produits marchands \nextraits de gisements d\u2019hydrocarbures s\u2019entend du montant net des ventes de p\u00e9trole brut, \nde gaz naturel et des produits \u00e9ventuellement extraits du gaz naturel, d\u00e9duction faite des \nports factur\u00e9s aux clients et des taxes i ncorpor\u00e9es dans le prix de vente, notamment les taxes \nsur le chiffre d\u2019affaires, le droit de sortie et autres droits et taxes grevant les produits vendus, \n\u00e0 l\u2019exception des redevances mini\u00e8res.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "e9fb8c3d-df1f-4b67-9aec-8acb89b972d7": {"__data__": {"id_": "e9fb8c3d-df1f-4b67-9aec-8acb89b972d7", "embedding": null, "metadata": {"page_label": "25", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "891af947-76a2-4af8-aa6e-2257af42c104", "node_type": "4", "metadata": {"page_label": "25", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "9af559e78bb29fc3db026d7756dfe62cf33bf7a78d3f2cf30816c875cf5e03bc", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "6b5c0f2a-807e-49b0-8e09-feb6043f112b", "node_type": "1", "metadata": {"page_label": "25", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "38485ee72eb726f188229c021d186c1e093d85e47c0e357213b84f7a090d9ae5", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "991684ef-d141-4d9e-95ee-5a851619a63f", "node_type": "1", "metadata": {"page_label": "25", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "39df42f56f2737f3fe15b71a8a7090b4f9482949d1335e6dde3f9fa4a11e266e", "class_name": "RelatedNodeInfo"}}, "hash": "dff136813111903ab1f9ddc3caa35828ccbfaf49fe4a1dbcbed245147da0e425", "text": "Pour le calcul pr\u00e9vu \u00e0 l\u2019alin\u00e9a 1 -a ci-dessus, le montant des ventes des produits marchands \nextraits de gisements d\u2019hydrocarbures s\u2019entend du montant net des ventes de p\u00e9trole brut, \nde gaz naturel et des produits \u00e9ventuellement extraits du gaz naturel, d\u00e9duction faite des \nports factur\u00e9s aux clients et des taxes i ncorpor\u00e9es dans le prix de vente, notamment les taxes \nsur le chiffre d\u2019affaires, le droit de sortie et autres droits et taxes grevant les produits vendus, \n\u00e0 l\u2019exception des redevances mini\u00e8res. \nAu montant des ventes ainsi d\u00e9termin\u00e9, s\u2019ajoutent toutes somme s allou\u00e9es \u00e0 l\u2019entreprise \u00e0 \ntitre de subvention ou de protection, sous quelle que forme que ce soit, et calcul\u00e9es en \nfonction des quantit\u00e9s de produits extraits de ses gisements, ainsi que toute fourniture \ngratuite de produits marchands, lorsque cette four niture est exig\u00e9e par l\u2019autorit\u00e9 conc\u00e9dante. \nLe b\u00e9n\u00e9fice de l\u2019exploitation dont il est fait \u00e9tat pour le calcul de la deuxi\u00e8me limite de la \nprovision ne comprend pas la fraction des provisions ant\u00e9rieurement constitu\u00e9es qui, en \napplication des dispositions de l\u2019article 44 ci -dessous, serait rapport\u00e9e aux bases de l\u2019imp\u00f4t. \nPour la d\u00e9termination de ce b\u00e9n\u00e9fice net, les d\u00e9ficits d\u2019exploitation sont admis dans les \nconditions suivantes : en cas de d\u00e9ficit subi au cours d\u2019un exercice et provenant de la vente, \nen l\u2019\u00e9tat ou apr\u00e8s transformation, des produits extraits des gisements d\u2019hydrocarbures que \nl\u2019entreprise poss\u00e8de au Gabon, ce d\u00e9ficit est d\u00e9duit du b\u00e9n\u00e9fice r\u00e9alis\u00e9 au cours de l\u2019exercice \nsuivant et provenant des m\u00eames op\u00e9rations.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "991684ef-d141-4d9e-95ee-5a851619a63f": {"__data__": {"id_": "991684ef-d141-4d9e-95ee-5a851619a63f", "embedding": null, "metadata": {"page_label": "25", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "891af947-76a2-4af8-aa6e-2257af42c104", "node_type": "4", "metadata": {"page_label": "25", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "9af559e78bb29fc3db026d7756dfe62cf33bf7a78d3f2cf30816c875cf5e03bc", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "e9fb8c3d-df1f-4b67-9aec-8acb89b972d7", "node_type": "1", "metadata": {"page_label": "25", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "dff136813111903ab1f9ddc3caa35828ccbfaf49fe4a1dbcbed245147da0e425", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "be5f1531-5c05-443e-9a45-c14fdecc3929", "node_type": "1", "metadata": {"page_label": "26", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "7ee94d3b25f532edbfda98dbeb3113cfd3125c75dec5c4ef1f172a965cc9ca2b", "class_name": "RelatedNodeInfo"}}, "hash": "39df42f56f2737f3fe15b71a8a7090b4f9482949d1335e6dde3f9fa4a11e266e", "text": "Le b\u00e9n\u00e9fice de l\u2019exploitation dont il est fait \u00e9tat pour le calcul de la deuxi\u00e8me limite de la \nprovision ne comprend pas la fraction des provisions ant\u00e9rieurement constitu\u00e9es qui, en \napplication des dispositions de l\u2019article 44 ci -dessous, serait rapport\u00e9e aux bases de l\u2019imp\u00f4t. \nPour la d\u00e9termination de ce b\u00e9n\u00e9fice net, les d\u00e9ficits d\u2019exploitation sont admis dans les \nconditions suivantes : en cas de d\u00e9ficit subi au cours d\u2019un exercice et provenant de la vente, \nen l\u2019\u00e9tat ou apr\u00e8s transformation, des produits extraits des gisements d\u2019hydrocarbures que \nl\u2019entreprise poss\u00e8de au Gabon, ce d\u00e9ficit est d\u00e9duit du b\u00e9n\u00e9fice r\u00e9alis\u00e9 au cours de l\u2019exercice \nsuivant et provenant des m\u00eames op\u00e9rations. \nSi ce b\u00e9n\u00e9fice n\u2019es t pas suffisant pour que la d\u00e9duction puisse \u00eatre int\u00e9grale -ment op\u00e9r\u00e9e, \nl\u2019exc\u00e9dent du d\u00e9ficit est report\u00e9 successivement sur les exercices suivants jusqu\u2019au \ncinqui\u00e8me exercice qui suit l\u2019exercice d\u00e9ficitaire. \nArt.41. - La provision pour reconstitution des gisements est inscrite au passif du bilan de \nl\u2019entreprise sous une rubrique sp\u00e9ciale faisant ressortir le montant des dotations de chaque \nexercice. \nArt.42. - La provision constitu\u00e9e \u00e0 la cl\u00f4ture d\u2019un exercice doit, avant expiration d\u2019un d\u00e9lai de \n5 ans \u00e0 par tir de la cl\u00f4ture de cet exercice, \u00eatre utilis\u00e9e :", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "be5f1531-5c05-443e-9a45-c14fdecc3929": {"__data__": {"id_": "be5f1531-5c05-443e-9a45-c14fdecc3929", "embedding": null, "metadata": {"page_label": "26", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "d6a335f7-9b92-4f7d-abc3-8d16a61b5b8a", "node_type": "4", "metadata": {"page_label": "26", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "a7f1dc0ca768655ebd1f70740bdf7666c1d898d05dbc22852bdac556dfdfd11a", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "991684ef-d141-4d9e-95ee-5a851619a63f", "node_type": "1", "metadata": {"page_label": "25", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "39df42f56f2737f3fe15b71a8a7090b4f9482949d1335e6dde3f9fa4a11e266e", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "a417bf21-d2be-4e7d-bbad-a7347f958c4e", "node_type": "1", "metadata": {"page_label": "26", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "554a784b3a05d12eb4f8924428bd7c1536a475ac827af31c62b210a65605f695", "class_name": "RelatedNodeInfo"}}, "hash": "7ee94d3b25f532edbfda98dbeb3113cfd3125c75dec5c4ef1f172a965cc9ca2b", "text": "\u2022 a) soit \u00e0 tous travaux ou immobilisations n\u00e9cessaires \u00e0 des recherches mini\u00e8res \nentreprises au Gabon, \u00e0 l\u2019exclusion des travaux ou immobilisations portant sur un \ngisement reconnu ayant donn\u00e9 lieu \u00e0 attribu tion d\u2019un titre d\u2019exploitation ; \n\u2022 b) soit \u00e0 l\u2019acquisition de participations dans les soci\u00e9t\u00e9s et organismes ayant pour objet \nd\u2019effectuer la recherche et l\u2019exploitation mini\u00e8re au Gabon. \nLe terme \u00ab participations \u00bb s\u2019entend au sens de l\u2019alin\u00e9a qui pr\u00e9c\u00e8de, d es actions ou des parts \nd\u2019int\u00e9r\u00eats ainsi que des sommes avanc\u00e9es aux soci\u00e9t\u00e9s et organismes ci -dessus vis\u00e9s et \neffectivement destin\u00e9es \u00e0 \u00eatre investies par ces soci\u00e9t\u00e9s et organismes dans les travaux de \nrecherches mini\u00e8res. \nArt.43. - Si la provision est uti lis\u00e9e dans les d\u00e9lais et conditions pr\u00e9vues \u00e0 l\u2019article 42 ci -\ndessus, la d\u00e9duction du b\u00e9n\u00e9fice imposable est d\u00e9finitivement acquise \u00e0 l\u2019entreprise et la \nprovision peut \u00eatre vir\u00e9e \u00e0 un compte de r\u00e9serve au passif du bilan. \nLes sommes ainsi utilis\u00e9es aux tra vaux de recherche ou en participation peuvent dans les \nconditions fix\u00e9es par le pr\u00e9sent Code \u00eatre comptabilis\u00e9es en d\u00e9penses d\u2019exploitation ou faire \nl\u2019objet d\u2019amortissements annuels. \n\u00c0 d\u00e9faut de remploi dans les d\u00e9lais ci -dessus, les fonds non utilis\u00e9s son t rapport\u00e9s au b\u00e9n\u00e9fice \nimposable de l\u2019exercice au cours duquel ce d\u00e9lai a expir\u00e9. \nArt.44. - En cas de cession ou de cessation d\u2019entreprise ou de d\u00e9c\u00e8s de l\u2019exploitant, la \nprovision pour reconstitution du gisement figurant au dernier bilan est consid\u00e9r\u00e9e co mme \nimm\u00e9diatement imposable dans les conditions fix\u00e9es par les articles 183 et 184 ci -dessous.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "a417bf21-d2be-4e7d-bbad-a7347f958c4e": {"__data__": {"id_": "a417bf21-d2be-4e7d-bbad-a7347f958c4e", "embedding": null, "metadata": {"page_label": "26", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "d6a335f7-9b92-4f7d-abc3-8d16a61b5b8a", "node_type": "4", "metadata": {"page_label": "26", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "a7f1dc0ca768655ebd1f70740bdf7666c1d898d05dbc22852bdac556dfdfd11a", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "be5f1531-5c05-443e-9a45-c14fdecc3929", "node_type": "1", "metadata": {"page_label": "26", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "7ee94d3b25f532edbfda98dbeb3113cfd3125c75dec5c4ef1f172a965cc9ca2b", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "ace958f9-7452-4039-b949-2104f762bb5e", "node_type": "1", "metadata": {"page_label": "26", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "33d5d8fa59e43550747a4c847475433a8baed0bf414e92c4878fee57ea77568c", "class_name": "RelatedNodeInfo"}}, "hash": "554a784b3a05d12eb4f8924428bd7c1536a475ac827af31c62b210a65605f695", "text": "Les sommes ainsi utilis\u00e9es aux tra vaux de recherche ou en participation peuvent dans les \nconditions fix\u00e9es par le pr\u00e9sent Code \u00eatre comptabilis\u00e9es en d\u00e9penses d\u2019exploitation ou faire \nl\u2019objet d\u2019amortissements annuels. \n\u00c0 d\u00e9faut de remploi dans les d\u00e9lais ci -dessus, les fonds non utilis\u00e9s son t rapport\u00e9s au b\u00e9n\u00e9fice \nimposable de l\u2019exercice au cours duquel ce d\u00e9lai a expir\u00e9. \nArt.44. - En cas de cession ou de cessation d\u2019entreprise ou de d\u00e9c\u00e8s de l\u2019exploitant, la \nprovision pour reconstitution du gisement figurant au dernier bilan est consid\u00e9r\u00e9e co mme \nimm\u00e9diatement imposable dans les conditions fix\u00e9es par les articles 183 et 184 ci -dessous. \nToutefois, la d\u00e9duction du b\u00e9n\u00e9fice imposable n\u2019est pas remise en cause lorsque \nl\u2019exploitation du fonds d\u2019industrie est continu\u00e9e dans les conditions fix\u00e9es par les articles 10 \net 184 du pr\u00e9sent Code. \nL\u2019application des dispositions de l\u2019alin\u00e9a pr\u00e9c\u00e9dent est subordonn\u00e9e \u00e0 la condition que le \nd\u00e9lai d\u2019utilisation de la provision ne soit pas expir\u00e9 \u00e0 la date de la cession et \u00e0 l\u2019obligation \npour les nouveaux exploitant s, pour la soci\u00e9t\u00e9 absorbante ou nouvelle ou pour la soci\u00e9t\u00e9 \nb\u00e9n\u00e9ficiaire de l\u2019apport, d\u2019inscrire imm\u00e9diatement \u00e0 leur passif la provision figurant dans les \n\u00e9critures du pr\u00e9c\u00e9dent exploitant, des soci\u00e9t\u00e9s fusionn\u00e9es ou de la soci\u00e9t\u00e9 apporteuse et qui \n\u00e9tait aff\u00e9rente aux \u00e9l\u00e9ments transf\u00e9r\u00e9s et de l\u2019utiliser avant l\u2019expiration du d\u00e9lai imparti \u00e0 \nl\u2019ancien exploitant dans les conditions pr\u00e9vues \u00e0 l\u2019article 42 ci -dessus et sous les sanctions \nfix\u00e9es \u00e0 l\u2019article 43 ci -dessus. \nArt.45.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "ace958f9-7452-4039-b949-2104f762bb5e": {"__data__": {"id_": "ace958f9-7452-4039-b949-2104f762bb5e", "embedding": null, "metadata": {"page_label": "26", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "d6a335f7-9b92-4f7d-abc3-8d16a61b5b8a", "node_type": "4", "metadata": {"page_label": "26", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "a7f1dc0ca768655ebd1f70740bdf7666c1d898d05dbc22852bdac556dfdfd11a", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "a417bf21-d2be-4e7d-bbad-a7347f958c4e", "node_type": "1", "metadata": {"page_label": "26", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "554a784b3a05d12eb4f8924428bd7c1536a475ac827af31c62b210a65605f695", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "d662f636-9fe2-4495-87f7-5c74b0c54ef6", "node_type": "1", "metadata": {"page_label": "27", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "695d71efe22f5a4d9891f3deacdd50a7b65dc46d6f2a793145935086ea4785f3", "class_name": "RelatedNodeInfo"}}, "hash": "33d5d8fa59e43550747a4c847475433a8baed0bf414e92c4878fee57ea77568c", "text": "Art.45. - Les entreprises doivent fourn ir au Centre des Imp\u00f4ts territorialement comp\u00e9tent, \u00e0 \nl\u2019appui de la d\u00e9claration des r\u00e9sultats de chaque exercice, tous renseignements utiles sur les \n\u00e9l\u00e9ments de calcul de la provision pour reconstitution des gisements ainsi que sur les \nconditions de son ut ilisation. \nElles doivent indiquer notamment, pour l\u2019exercice consid\u00e9r\u00e9 : \n\u2022 a) le montant net d\u00e9termin\u00e9 comme pr\u00e9cis\u00e9 \u00e0 l\u2019article 40 ci -dessus, des ventes des \nproduits marchands extraits des gisements exploit\u00e9s par l\u2019entreprise ; \n\u2022 b) le montant du b\u00e9n\u00e9fice net d\u2019exploitation vis\u00e9 aux articles 39 et 40 ci -dessus ; \n\u2022 c) et, le cas \u00e9ch\u00e9ant, le montant des sommes utilis\u00e9es dans les conditions pr\u00e9vues \u00e0 \nl\u2019article 42 ci -dessus.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "d662f636-9fe2-4495-87f7-5c74b0c54ef6": {"__data__": {"id_": "d662f636-9fe2-4495-87f7-5c74b0c54ef6", "embedding": null, "metadata": {"page_label": "27", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "72d2c2e3-dd38-479a-b080-801e3a906c76", "node_type": "4", "metadata": {"page_label": "27", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "8f0945f9c91ce20253af1519e28d35bdc9da5573ae2e29c321cf574b67211837", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "ace958f9-7452-4039-b949-2104f762bb5e", "node_type": "1", "metadata": {"page_label": "26", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "33d5d8fa59e43550747a4c847475433a8baed0bf414e92c4878fee57ea77568c", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "63545d0c-185e-4fb3-9dcf-17a9102bd36d", "node_type": "1", "metadata": {"page_label": "27", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "55437304aa1094fbf83899e2189dfaf60e6264cc4b98ad275ad0c87bead85e2a", "class_name": "RelatedNodeInfo"}}, "hash": "695d71efe22f5a4d9891f3deacdd50a7b65dc46d6f2a793145935086ea4785f3", "text": "Section 2 - Substances min\u00e9rales concessibles autres que les hydrocarbures liquides \nou gazeu x \nArt.46. - Les dispositions des articles 39 et suivants ci -dessus sont \u00e9galement applicables, \nsous les r\u00e9serves ci -apr\u00e8s, aux substances min\u00e9rales concessibles autres que les \nhydrocarbures liquides ou gazeux : \n\u2022 1\u00b0 le montant de la provision pour reconstitut ion de gisements de substances min\u00e9rales \nconcessibles autres que les hydrocarbures liquides ou gazeux ne peut exc\u00e9der 15 % au \nlieu de 27,5 %, limite fix\u00e9e par l\u2019article 40 -a ci-dessus ; \n\u2022 2\u00b0 les produits extraits entrant en compte pour le calcul du montant d es ventes pr\u00e9vues \n\u00e0 l\u2019article 40 paragraphe 2 ci -dessus s\u2019entendent de tous minerais marchands ou autres \nproduits vendus \u00e0 l\u2019\u00e9tat de mattes, speiss, m\u00e9taux ou alliages \u00e9labor\u00e9s \u00e0 partir des \nminerais extraits ; \n\u2022 3\u00b0 la provision pour reconstitution de gisemen ts de substances min\u00e9rales concessibles \nautres que les hydrocarbures liquides ou gazeux pourra \u00e9galement \u00eatre utilis\u00e9e en \ntravaux ou immobilisations n\u00e9cessaires aux recherches sur des parties non encore \nreconnues de gisements situ\u00e9s \u00e0 l\u2019int\u00e9rieur des titre s d\u2019exploitation, \u00e0 la mise en \nexploitation des gisements de ces substances et \u00e0 l\u2019am\u00e9lioration de la r\u00e9cup\u00e9ration, \u00e0 \npartir des minerais bruts, des minerais marchands. \nChapitre 9 - R\u00e9gime fiscal des sous -traitants des entreprises p\u00e9troli\u00e8res \nArt.47.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "63545d0c-185e-4fb3-9dcf-17a9102bd36d": {"__data__": {"id_": "63545d0c-185e-4fb3-9dcf-17a9102bd36d", "embedding": null, "metadata": {"page_label": "27", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "72d2c2e3-dd38-479a-b080-801e3a906c76", "node_type": "4", "metadata": {"page_label": "27", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "8f0945f9c91ce20253af1519e28d35bdc9da5573ae2e29c321cf574b67211837", "class_name": "RelatedNodeInfo"}, "2": 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"hash": "55437304aa1094fbf83899e2189dfaf60e6264cc4b98ad275ad0c87bead85e2a", "text": "Chapitre 9 - R\u00e9gime fiscal des sous -traitants des entreprises p\u00e9troli\u00e8res \nArt.47. - Par d\u00e9rogation aux dispositions des articles 8 et 92 du pr\u00e9sent Code, les entreprises \n\u00e9trang\u00e8res qui effectuent des prestations de services temporaires pour le compte des \nentreprises p\u00e9troli\u00e8res peuvent opter pour la d\u00e9termination forfaitaire de la base de l\u2019i mp\u00f4t \nsur les soci\u00e9t\u00e9s et des imp\u00f4ts et taxes sur les salaires en fonction du chiffre d\u2019affaires r\u00e9alis\u00e9. \nLes dispositions du pr\u00e9sent article ne s\u2019appliquent pas aux entreprises r\u00e9guli\u00e8rement \ninstall\u00e9es au Gabon depuis plus de 4 ans. \nArt.48. - Pour b\u00e9n\u00e9ficier du r\u00e9gime fiscal simplifi\u00e9, les entreprises doivent remplir \nsimultan\u00e9ment les conditions suivantes : \n\u2022 exercer leurs activit\u00e9s exclusivement dans le cadre des op\u00e9rations p\u00e9troli\u00e8res ; \n\u2022 \u00eatre de nationalit\u00e9 \u00e9trang\u00e8re ; \n\u2022 avoir sign\u00e9 avec une soci\u00e9t\u00e9 p\u00e9troli\u00e8re ou avec un contractant direct d\u2019une soci\u00e9t\u00e9 \np\u00e9troli\u00e8re un contrat temporaire de louage de services ; \n\u2022 faire appel, pour remplir leurs obligations contractuelles, \u00e0 un \u00e9quipement professionnel \ndirectement li\u00e9 \u00e0 l\u2019activit\u00e9 d\u00e9finie dans le c ontrat, non disponible sur le march\u00e9 local et \nqui n\u00e9cessite d\u2019importants investissements ; \n\u2022 avoir obtenu l\u2019agr\u00e9ment des services du Minist\u00e8re du Commerce pour l\u2019exercice \nd\u2019activit\u00e9s temporaires ; \n\u2022 \u00eatre inscrit au registre de commerce et du cr\u00e9dit mobilier. \nArt.49. - L\u2019option pour le r\u00e9gime fiscal simplifi\u00e9 doit \u00eatre formul\u00e9e par lettre adress\u00e9e au \nDirecteur G\u00e9n\u00e9ral des Imp\u00f4ts dans les trois mois de l\u2019installation. Il en est accus\u00e9 r\u00e9ception. \nLa notification de l\u2019agr\u00e9ment au r\u00e9gime fiscal simplifi\u00e9 est faite au b\u00e9n\u00e9ficiaire dans le d\u00e9lai \nde trois mois \u00e0 compter de la date d\u2019accus\u00e9 de r\u00e9ception.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "0ed34400-738b-42ff-ac67-1027ebcb7ea6": {"__data__": {"id_": "0ed34400-738b-42ff-ac67-1027ebcb7ea6", "embedding": null, "metadata": {"page_label": "27", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "72d2c2e3-dd38-479a-b080-801e3a906c76", "node_type": "4", "metadata": {"page_label": "27", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "8f0945f9c91ce20253af1519e28d35bdc9da5573ae2e29c321cf574b67211837", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "63545d0c-185e-4fb3-9dcf-17a9102bd36d", "node_type": "1", "metadata": {"page_label": "27", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "55437304aa1094fbf83899e2189dfaf60e6264cc4b98ad275ad0c87bead85e2a", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "732295c9-fd5e-48fc-8df8-08a6f9fb7b95", "node_type": "1", "metadata": {"page_label": "28", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "90cd85feb8635823d1822f0341b392fbd52b9edadf4ac19e3564e57c13920fd7", "class_name": "RelatedNodeInfo"}}, "hash": "0c42026acec043022b28fc7c8ccbde132109bc067270c72da843a5e50311f9db", "text": "Art.49. - L\u2019option pour le r\u00e9gime fiscal simplifi\u00e9 doit \u00eatre formul\u00e9e par lettre adress\u00e9e au \nDirecteur G\u00e9n\u00e9ral des Imp\u00f4ts dans les trois mois de l\u2019installation. Il en est accus\u00e9 r\u00e9ception. \nLa notification de l\u2019agr\u00e9ment au r\u00e9gime fiscal simplifi\u00e9 est faite au b\u00e9n\u00e9ficiaire dans le d\u00e9lai \nde trois mois \u00e0 compter de la date d\u2019accus\u00e9 de r\u00e9ception. \nL\u2019absence de r\u00e9ponse de l\u2019Administration dans le d\u00e9lai pr\u00e9vu vaut acceptation tacite du \nb\u00e9n\u00e9fice du r\u00e9gime fiscal simplifi\u00e9 des sous -traitants p\u00e9troliers au profit du con tribuable qui \nen a fait la demande.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "732295c9-fd5e-48fc-8df8-08a6f9fb7b95": {"__data__": {"id_": "732295c9-fd5e-48fc-8df8-08a6f9fb7b95", "embedding": null, "metadata": {"page_label": "28", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "73663fcd-5ccb-4cd6-9f69-a6f4664eccaa", "node_type": "4", "metadata": {"page_label": "28", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "6d030152ee7dd002e73b96acee43676153d833a79a5b0aaa90ddeaecc361be11", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "0ed34400-738b-42ff-ac67-1027ebcb7ea6", "node_type": "1", "metadata": {"page_label": "27", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "0c42026acec043022b28fc7c8ccbde132109bc067270c72da843a5e50311f9db", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "631c12d7-4437-4fb0-aa7f-11818f7029a4", "node_type": "1", "metadata": {"page_label": "28", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "cec5f30af5eb3babe0d5a5e6959ef3ce4aa1c32e853f4e510b5fdf6227b85ed1", "class_name": "RelatedNodeInfo"}}, "hash": "90cd85feb8635823d1822f0341b392fbd52b9edadf4ac19e3564e57c13920fd7", "text": "Cette option est irr\u00e9vocable pour une dur\u00e9e de deux ans renouvelable une fois sans que la \ndur\u00e9e totale puisse exc\u00e9der quatre ans. \nEn cas de perte du b\u00e9n\u00e9fice du r\u00e9gime fiscal simplifi\u00e9, ses effets s\u2019appliquent jusqu\u2019\u00e0 la fin de \nl\u2019exercice au cours duquel la d\u00e9ch\u00e9ance du r\u00e9gime est intervenue. \nArt.50. - Le r\u00e9gime fiscal simplifi\u00e9 concerne l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s et les retenues d\u2019imp\u00f4ts \nsur les salaires. \nArt.51. - L\u2019imp\u00f4t sur les soci\u00e9t\u00e9s est calcul\u00e9 sur la base d\u2019un b\u00e9n\u00e9fi ce \u00e9valu\u00e9 forfaitairement \npar rapport au chiffre d\u2019affaires hors taxes r\u00e9alis\u00e9 au Gabon. Ce chiffre d\u2019affaires comprend \nla r\u00e9mun\u00e9ration brute totale, \u00e0 l\u2019exclusion : \n\u2022 a) des sommes re\u00e7ues au titre de la mobilisation et de la d\u00e9mobilisation du mat\u00e9riel et de \nl\u2019\u00e9quipage, \u00e0 condition qu\u2019elles correspondent \u00e0 un transfert r\u00e9el vers ou hors du Gabon, \nqu\u2019elles soient raisonnables et qu\u2019elles soient factur\u00e9es \u00e0 part ; \n\u2022 b) des simples remboursements de d\u00e9penses et de fournitures accessoires factur\u00e9s \ns\u00e9par\u00e9ment et fai sant ressortir le montant des d\u00e9penses ou le prix de la fourniture, ainsi \nque les frais de prise en charge et de manutention. \nArt.52. - Les sous -traitants des entreprises p\u00e9troli\u00e8res sont tenus d\u2019\u00e9tablir une comptabilit\u00e9 \nsuivant le syst\u00e8me all\u00e9g\u00e9 tel que pr \u00e9vu par la norme comptable OHADA.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "631c12d7-4437-4fb0-aa7f-11818f7029a4": {"__data__": {"id_": "631c12d7-4437-4fb0-aa7f-11818f7029a4", "embedding": null, "metadata": {"page_label": "28", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "73663fcd-5ccb-4cd6-9f69-a6f4664eccaa", "node_type": "4", "metadata": {"page_label": "28", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "6d030152ee7dd002e73b96acee43676153d833a79a5b0aaa90ddeaecc361be11", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "732295c9-fd5e-48fc-8df8-08a6f9fb7b95", "node_type": "1", "metadata": {"page_label": "28", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "90cd85feb8635823d1822f0341b392fbd52b9edadf4ac19e3564e57c13920fd7", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "68a1d74f-7243-4f3a-98e6-9ab0600584f3", "node_type": "1", "metadata": {"page_label": "28", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "2d1423a339632eb40c560967a0dfd2474a8ecc658c5548983c863566bd999492", "class_name": "RelatedNodeInfo"}}, "hash": "cec5f30af5eb3babe0d5a5e6959ef3ce4aa1c32e853f4e510b5fdf6227b85ed1", "text": "Art.52. - Les sous -traitants des entreprises p\u00e9troli\u00e8res sont tenus d\u2019\u00e9tablir une comptabilit\u00e9 \nsuivant le syst\u00e8me all\u00e9g\u00e9 tel que pr \u00e9vu par la norme comptable OHADA. \nIls sont \u00e9galement tenus de d\u00e9poser au plus tard le 30 avril de chaque ann\u00e9e, en deux \nexemplaires, une d\u00e9claration fiscale de l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s accompagn\u00e9e d\u2019un relev\u00e9 \nindiquant : \n\u2022 le montant du chiffre d\u2019affaires se rvant de base \u00e0 l\u2019assiette de l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s ; \n\u2022 le montant des sommes vis\u00e9es aux alin\u00e9as a et b de l\u2019article 51 ci -dessus ; \n\u2022 le montant des achats locaux de biens et des prestations de services rendues par des \nentreprises install\u00e9es au Gabon ; \n\u2022 le m ontant des imp\u00f4ts et taxes pay\u00e9s localement ; \n\u2022 le d\u00e9compte des imp\u00f4ts sur les salaires relatifs \u00e0 l\u2019exercice et les justifications de leur \nreversement \u00e0 la Recette du Centre des Imp\u00f4ts territorialement comp\u00e9tent. \nArt.53. - Le taux de l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s est fix\u00e9 au taux de droit commun pr\u00e9vu par le \npr\u00e9sent Code. \nArt.54. - Les modalit\u00e9s de recouvrement de l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s sont r\u00e9gl\u00e9es par l\u2019article \n21 ci -dessus. \nArt.55. - Le pr\u00e9l\u00e8vement forfaitaire des imp\u00f4ts dus par les salari\u00e9s, compte tenu de la \nbri\u00e8vet\u00e9 de la dur\u00e9e moyenne des s\u00e9jours, est fix\u00e9 forfaitairement par rapport \u00e0 la masse \nsalariale. \nPar exception \u00e0 l\u2019alin\u00e9a pr\u00e9c\u00e9dent, les imp\u00f4ts dus par les salari\u00e9s r\u00e9sidents du Gabon sont \n\u00e9tablis suivant les r\u00e8gles de droit commun. \nArt.56.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "68a1d74f-7243-4f3a-98e6-9ab0600584f3": {"__data__": {"id_": "68a1d74f-7243-4f3a-98e6-9ab0600584f3", "embedding": null, "metadata": {"page_label": "28", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "73663fcd-5ccb-4cd6-9f69-a6f4664eccaa", "node_type": "4", "metadata": {"page_label": "28", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "6d030152ee7dd002e73b96acee43676153d833a79a5b0aaa90ddeaecc361be11", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "631c12d7-4437-4fb0-aa7f-11818f7029a4", "node_type": "1", "metadata": {"page_label": "28", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "cec5f30af5eb3babe0d5a5e6959ef3ce4aa1c32e853f4e510b5fdf6227b85ed1", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "240ee7db-8c67-4290-8e64-d50919f72b04", "node_type": "1", "metadata": {"page_label": "29", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "7799b6eafeea2deaa06f72a71fa57a39a7129bc73798fa07721299913e949ffa", "class_name": "RelatedNodeInfo"}}, "hash": "2d1423a339632eb40c560967a0dfd2474a8ecc658c5548983c863566bd999492", "text": "Art.53. - Le taux de l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s est fix\u00e9 au taux de droit commun pr\u00e9vu par le \npr\u00e9sent Code. \nArt.54. - Les modalit\u00e9s de recouvrement de l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s sont r\u00e9gl\u00e9es par l\u2019article \n21 ci -dessus. \nArt.55. - Le pr\u00e9l\u00e8vement forfaitaire des imp\u00f4ts dus par les salari\u00e9s, compte tenu de la \nbri\u00e8vet\u00e9 de la dur\u00e9e moyenne des s\u00e9jours, est fix\u00e9 forfaitairement par rapport \u00e0 la masse \nsalariale. \nPar exception \u00e0 l\u2019alin\u00e9a pr\u00e9c\u00e9dent, les imp\u00f4ts dus par les salari\u00e9s r\u00e9sidents du Gabon sont \n\u00e9tablis suivant les r\u00e8gles de droit commun. \nArt.56. - Le reverse ment de ce pr\u00e9l\u00e8vement au titre de l\u2019IRPP est r\u00e9gl\u00e9 par l\u2019article 96 ci -\ndessous. \nArt.57. - Le taux de change retenu sera celui du jour de l\u2019\u00e9mission de la facture par la soci\u00e9t\u00e9 \nprestataire. \nArt.58. - Le taux de d\u00e9termination forfaitaire et le taux de pr\u00e9l\u00e8v ement forfaitaire des imp\u00f4ts \ndus par les salari\u00e9s sont fix\u00e9s pour une dur\u00e9e de deux ans par un arr\u00eat\u00e9 du Ministre \ncomp\u00e9tent.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "240ee7db-8c67-4290-8e64-d50919f72b04": {"__data__": {"id_": "240ee7db-8c67-4290-8e64-d50919f72b04", "embedding": null, "metadata": {"page_label": "29", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "9db5b880-7c4e-4f2e-be20-9880430ed508", "node_type": "4", "metadata": {"page_label": "29", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "dfb02dc795ca213d8e262008015e8de6c0946a95d9506c2fd9085d40d41e57ce", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "68a1d74f-7243-4f3a-98e6-9ab0600584f3", "node_type": "1", "metadata": {"page_label": "28", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "2d1423a339632eb40c560967a0dfd2474a8ecc658c5548983c863566bd999492", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "a617d735-f6bf-4064-a1a1-deb782aff0cc", "node_type": "1", "metadata": {"page_label": "29", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "9a1329ed5592fc8a7a21a95342fd8ebb67fbe75ba2d79ff38a40e0c32bc9ca85", "class_name": "RelatedNodeInfo"}}, "hash": "7799b6eafeea2deaa06f72a71fa57a39a7129bc73798fa07721299913e949ffa", "text": "[NB - Voir l\u2019arr\u00eat\u00e9 n\u00b0001/MINECOFIN du 3 janvier 1983 fixant les conditions d\u2019application du \nr\u00e9gime simplifi\u00e9 r\u00e9serv\u00e9 aux sous -traitants des entreprises p\u00e9troli\u00e8res, modifi\u00e9 ] \nChapitre 10 - R\u00e9gime fiscal sp\u00e9cifique applicable aux valeurs mobili\u00e8res et autres \ninstruments admis \u00e0 la cote de la BVMAC \nArt.59. - Il est institu\u00e9 un r\u00e9gime fiscal applicable aux valeurs mobili\u00e8res et autres \ninstruments financiers admis \u00e0 la cote de la Bourse des Valeurs Mobili\u00e8res de l\u2019Afrique \nCentrale en abr\u00e9g\u00e9 BVMAC. \nCes valeurs sont constitu\u00e9es d\u2019actions ou d\u2019obligations n\u00e9gociables et autres instruments \nfinanciers. \nPar autres instruments financiers , il faut entendre les droits, les options et les titres de \ncr\u00e9ances n\u00e9gociables. \nSection 1 - Champ d\u2019application \nParagraphe 1 - Personnes imposables \nArt.60. - Sont passibles de ce r\u00e9gime : \n\u2022 les personnes morales dont tout ou partie du capital y sont admis ; \n\u2022 les personnes physiques investissant en valeurs mobili\u00e8res cot\u00e9es \u00e0 la BVMAC. \nParagraphe 2 - Produits et instruments financiers imposables \nArt.61.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "a617d735-f6bf-4064-a1a1-deb782aff0cc": {"__data__": {"id_": "a617d735-f6bf-4064-a1a1-deb782aff0cc", "embedding": null, "metadata": {"page_label": "29", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "9db5b880-7c4e-4f2e-be20-9880430ed508", "node_type": "4", "metadata": {"page_label": "29", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "dfb02dc795ca213d8e262008015e8de6c0946a95d9506c2fd9085d40d41e57ce", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "240ee7db-8c67-4290-8e64-d50919f72b04", "node_type": "1", "metadata": {"page_label": "29", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "7799b6eafeea2deaa06f72a71fa57a39a7129bc73798fa07721299913e949ffa", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "86f2bfb7-1362-49df-85ab-d07e3f80c720", "node_type": "1", "metadata": {"page_label": "29", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "dc1720e604437231838c142987da8b6a0b35de5ca633bc6e77b1fb3cdbee9477", "class_name": "RelatedNodeInfo"}}, "hash": "9a1329ed5592fc8a7a21a95342fd8ebb67fbe75ba2d79ff38a40e0c32bc9ca85", "text": "Ces valeurs sont constitu\u00e9es d\u2019actions ou d\u2019obligations n\u00e9gociables et autres instruments \nfinanciers. \nPar autres instruments financiers , il faut entendre les droits, les options et les titres de \ncr\u00e9ances n\u00e9gociables. \nSection 1 - Champ d\u2019application \nParagraphe 1 - Personnes imposables \nArt.60. - Sont passibles de ce r\u00e9gime : \n\u2022 les personnes morales dont tout ou partie du capital y sont admis ; \n\u2022 les personnes physiques investissant en valeurs mobili\u00e8res cot\u00e9es \u00e0 la BVMAC. \nParagraphe 2 - Produits et instruments financiers imposables \nArt.61. - Les produits et instruments financiers imposables comprennent notamment : \n\u2022 les dividendes et int\u00e9r\u00eats des ac tions et obligations ; \n\u2022 les r\u00e9mun\u00e9rations des obligations des soci\u00e9t\u00e9s priv\u00e9es ou publiques ; \n\u2022 les titres introduits \u00e0 la cote de la BVMAC par les soci\u00e9t\u00e9s, r\u00e9alis\u00e9s par cession d\u2019actions ; \n\u2022 les titres introduits \u00e0 la cote de la BVMAC par les soci\u00e9t\u00e9s, r\u00e9alis \u00e9s par augmentation de \ncapital ; \n\u2022 les comptes \u00e9pargne en valeurs mobili\u00e8res ; \n\u2022 les Fonds d\u2019\u00c9pargne d\u2019Entreprise ; \n\u2022 les portefeuilles des valeurs mobili\u00e8res ou instruments financiers g\u00e9r\u00e9s de mani\u00e8re \ncollective et exclusive par les OPCVM. \nParagraphe 3 - Exon\u00e9r ations \nArt.62.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "86f2bfb7-1362-49df-85ab-d07e3f80c720": {"__data__": {"id_": "86f2bfb7-1362-49df-85ab-d07e3f80c720", "embedding": null, "metadata": {"page_label": "29", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "9db5b880-7c4e-4f2e-be20-9880430ed508", "node_type": "4", "metadata": {"page_label": "29", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "dfb02dc795ca213d8e262008015e8de6c0946a95d9506c2fd9085d40d41e57ce", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "a617d735-f6bf-4064-a1a1-deb782aff0cc", "node_type": "1", "metadata": {"page_label": "29", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "9a1329ed5592fc8a7a21a95342fd8ebb67fbe75ba2d79ff38a40e0c32bc9ca85", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "48067b64-e5ad-4ba6-8e86-d2bd36cfc9b6", "node_type": "1", "metadata": {"page_label": "30", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "a432c1bb7cd88b9fa5c095c392cffdcdb17f513d907cb891c94a28e19b98d39c", "class_name": "RelatedNodeInfo"}}, "hash": "dc1720e604437231838c142987da8b6a0b35de5ca633bc6e77b1fb3cdbee9477", "text": "- Les produits et instruments financiers imposables comprennent notamment : \n\u2022 les dividendes et int\u00e9r\u00eats des ac tions et obligations ; \n\u2022 les r\u00e9mun\u00e9rations des obligations des soci\u00e9t\u00e9s priv\u00e9es ou publiques ; \n\u2022 les titres introduits \u00e0 la cote de la BVMAC par les soci\u00e9t\u00e9s, r\u00e9alis\u00e9s par cession d\u2019actions ; \n\u2022 les titres introduits \u00e0 la cote de la BVMAC par les soci\u00e9t\u00e9s, r\u00e9alis \u00e9s par augmentation de \ncapital ; \n\u2022 les comptes \u00e9pargne en valeurs mobili\u00e8res ; \n\u2022 les Fonds d\u2019\u00c9pargne d\u2019Entreprise ; \n\u2022 les portefeuilles des valeurs mobili\u00e8res ou instruments financiers g\u00e9r\u00e9s de mani\u00e8re \ncollective et exclusive par les OPCVM. \nParagraphe 3 - Exon\u00e9r ations \nArt.62. - Sont exon\u00e9r\u00e9s de l\u2019imp\u00f4t sur le revenu des valeurs mobili\u00e8res ou tout autre imp\u00f4t \nou pr\u00e9l\u00e8vement de m\u00eame nature, les produits vis\u00e9s aux a, b et c ci -dessous : \n\u2022 a) les int\u00e9r\u00eats des obligations des \u00c9tats, pour les r\u00e9sidents de la Communaut\u00e9 \n\u00c9conomique et Mon\u00e9taire d\u2019Afrique Centrale en abr\u00e9g\u00e9 CEMAC ; \n\u2022 b) les int\u00e9r\u00eats des obligations des collectivit\u00e9s locales de la CEMAC ; \n\u2022 c) les plus -values r\u00e9alis\u00e9es au titre de la cession des valeurs mobili\u00e8res par les personnes \nphysiques et morales vis\u00e9es \u00e0 l\u2019 article 60 ci -dessus. \nPour l\u2019application de cette disposition, la plus -value s\u2019entend du prix de ces -sion diminu\u00e9 du \nprix d\u2019acquisition et des frais de gestion des titres c\u00e9d\u00e9s.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "48067b64-e5ad-4ba6-8e86-d2bd36cfc9b6": {"__data__": {"id_": "48067b64-e5ad-4ba6-8e86-d2bd36cfc9b6", "embedding": null, "metadata": {"page_label": "30", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "64b8aa7f-fd79-47b6-b0a3-8e4838318a10", "node_type": "4", "metadata": {"page_label": "30", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "f97f6a0bd7ea592f6ab77ad42a4a90f5988c0ab0a98364ed0193c882076c251e", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "86f2bfb7-1362-49df-85ab-d07e3f80c720", "node_type": "1", "metadata": {"page_label": "29", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "dc1720e604437231838c142987da8b6a0b35de5ca633bc6e77b1fb3cdbee9477", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "99f1059a-9dfe-4f8d-96fe-eda046cd8b91", "node_type": "1", "metadata": {"page_label": "30", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "84d8caccaa1086920d964693ad7dcca00e354801625a74cb87f0d9cca395719e", "class_name": "RelatedNodeInfo"}}, "hash": "a432c1bb7cd88b9fa5c095c392cffdcdb17f513d907cb891c94a28e19b98d39c", "text": "Sont exempt\u00e9es du droit d\u2019enregistrement et du timbre les cessions des valeurs mobili\u00e8res \nadmises \u00e0 la cote de la BVMAC. \nSection 2 - Modalit\u00e9s d\u2019imposition \nParagraphe 1 - Retenue \u00e0 la source de l\u2019IRVM des personnes physiques et morales \nArt.63. - Le taux de la retenue \u00e0 la source sur les dividendes, int\u00e9r\u00eats des obligations \u00e0 moins \nde 5 ans de maturit\u00e9 et autres r\u00e9mun\u00e9rations provenant de valeurs mobili\u00e8res priv\u00e9es \nadmises \u00e0 la cote de la BVMAC est fix\u00e9 \u00e0 10 %. \nCette retenue est op\u00e9r\u00e9e par le teneur de compte au profit du pays de r\u00e9sidence du titulaire \ndu compte. Elle constitue un pr\u00e9l\u00e8vement lib\u00e9ratoire de toute autre imposition. \nCe taux est fix\u00e9 \u00e0 5 % pour les r\u00e9mun\u00e9rations des obligations des soci\u00e9t\u00e9s priv\u00e9es ou \npubliques \u00e0 \u00e9ch\u00e9ance de cinq ann\u00e9es ou plus. \nParagraphe 2 - Imp\u00f4t sur les b\u00e9n\u00e9fices des soci\u00e9t\u00e9s admises \u00e0 la cote \nArt.64.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "99f1059a-9dfe-4f8d-96fe-eda046cd8b91": {"__data__": {"id_": "99f1059a-9dfe-4f8d-96fe-eda046cd8b91", "embedding": null, "metadata": {"page_label": "30", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "64b8aa7f-fd79-47b6-b0a3-8e4838318a10", "node_type": "4", "metadata": {"page_label": "30", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "f97f6a0bd7ea592f6ab77ad42a4a90f5988c0ab0a98364ed0193c882076c251e", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "48067b64-e5ad-4ba6-8e86-d2bd36cfc9b6", "node_type": "1", "metadata": {"page_label": "30", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "a432c1bb7cd88b9fa5c095c392cffdcdb17f513d907cb891c94a28e19b98d39c", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "a1a09549-73cc-456c-8b36-14652b94f56c", "node_type": "1", "metadata": {"page_label": "30", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "3e4bbed02df2038c94ff8eaf0b1f5855f5f75523d82986078ce912f58b7619d8", "class_name": "RelatedNodeInfo"}}, "hash": "84d8caccaa1086920d964693ad7dcca00e354801625a74cb87f0d9cca395719e", "text": "- Le taux de la retenue \u00e0 la source sur les dividendes, int\u00e9r\u00eats des obligations \u00e0 moins \nde 5 ans de maturit\u00e9 et autres r\u00e9mun\u00e9rations provenant de valeurs mobili\u00e8res priv\u00e9es \nadmises \u00e0 la cote de la BVMAC est fix\u00e9 \u00e0 10 %. \nCette retenue est op\u00e9r\u00e9e par le teneur de compte au profit du pays de r\u00e9sidence du titulaire \ndu compte. Elle constitue un pr\u00e9l\u00e8vement lib\u00e9ratoire de toute autre imposition. \nCe taux est fix\u00e9 \u00e0 5 % pour les r\u00e9mun\u00e9rations des obligations des soci\u00e9t\u00e9s priv\u00e9es ou \npubliques \u00e0 \u00e9ch\u00e9ance de cinq ann\u00e9es ou plus. \nParagraphe 2 - Imp\u00f4t sur les b\u00e9n\u00e9fices des soci\u00e9t\u00e9s admises \u00e0 la cote \nArt.64. - Les taux de l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s applicables aux soci\u00e9t\u00e9s cot\u00e9es en bourse sont \nles suivants : \n\u2022 a) taux de 20 % pendant 3 ans, pour les augmentations de capital repr\u00e9sentant au moins \n20 % du capital social ; \n\u2022 b) taux de 25 % pendant 3 a ns, pour les cessions d\u2019actions repr\u00e9sentant au moins 20 % \ndu capital ; \n\u2022 c) en de\u00e7\u00e0 du seuil de 20 % du capital social, le taux de l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s est de 28 % \npendant 3 ans \u00e0 partir de la date d\u2019admission ; \n\u2022 d) dans le cas o\u00f9 le taux de d\u00e9tention de 20 % de titres cot\u00e9s ne serait pas atteint lors de \nla premi\u00e8re introduction en bourse, mais serait atteint au cours de la p\u00e9riode de 3 ans, les \nr\u00e9ductions vis\u00e9es en a et b ci -dessus s\u2019appliquent pour la dur\u00e9e r\u00e9siduelle de ladite \np\u00e9riode.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "a1a09549-73cc-456c-8b36-14652b94f56c": {"__data__": {"id_": "a1a09549-73cc-456c-8b36-14652b94f56c", "embedding": null, "metadata": {"page_label": "30", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "64b8aa7f-fd79-47b6-b0a3-8e4838318a10", "node_type": "4", "metadata": {"page_label": "30", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "f97f6a0bd7ea592f6ab77ad42a4a90f5988c0ab0a98364ed0193c882076c251e", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "99f1059a-9dfe-4f8d-96fe-eda046cd8b91", "node_type": "1", "metadata": {"page_label": "30", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "84d8caccaa1086920d964693ad7dcca00e354801625a74cb87f0d9cca395719e", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "72e2905d-9da3-41ac-8ebe-a3b93f3bb53b", "node_type": "1", "metadata": {"page_label": "31", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "8327c7cc234e1737e99789509dbac68cbd9eb7db17f70d94c2adc2c0b0e3a229", "class_name": "RelatedNodeInfo"}}, "hash": "3e4bbed02df2038c94ff8eaf0b1f5855f5f75523d82986078ce912f58b7619d8", "text": "Le b\u00e9n\u00e9fice de c es dispositions est subordonn\u00e9 \u00e0 l\u2019obligation de maintenir les titres \nconcern\u00e9s pendant une dur\u00e9e d\u2019au moins quatre ann\u00e9es \u00e0 la cote de la BVMAC. \u00c0 d\u00e9faut, ces \navantages seront remis en cause r\u00e9troactivement et les ajustements d\u2019imp\u00f4ts qui s\u2019en \nsuivraient seraient assortis de p\u00e9nalit\u00e9s conform\u00e9ment aux dispositions du Code G\u00e9n\u00e9ral des \nImp\u00f4ts du pays de r\u00e9sidence de l\u2019\u00e9metteur. \nSection 3 - Dispositions applicables aux CEVM, FEE et OPCVM \nParagraphe 1 - Compte \u00e9pargne en valeurs mobili\u00e8res (CEVM) \nArt.65. - On e ntend par Compte \u00c9pargne en Valeurs Mobili\u00e8res, un compte ouvert par une \npersonne physique aupr\u00e8s d\u2019un interm\u00e9diaire en bourse, \u00e0 hauteur minimale de 70 % des \nvaleurs mobili\u00e8res admises \u00e0 la cote BVMAC. Le reliquat peut \u00eatre investi notamment en bons \ndu Tr \u00e9sor ou en parts d\u2019OPCVM (soci\u00e9t\u00e9 d\u2019investissement \u00e0 capitaux variables en abr\u00e9g\u00e9 \nSICAV, fonds communs de placement en abr\u00e9g\u00e9 FCP). \nLes sommes investies doivent \u00eatre bloqu\u00e9es pour une dur\u00e9e minimale de 4 ans.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "72e2905d-9da3-41ac-8ebe-a3b93f3bb53b": {"__data__": {"id_": "72e2905d-9da3-41ac-8ebe-a3b93f3bb53b", "embedding": null, "metadata": {"page_label": "31", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "84bd1f0e-a725-40c9-ae64-1a8f8eec9467", "node_type": "4", "metadata": {"page_label": "31", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "296fe25ec0241e5d7e9fbe5d9b0ac05a2684437468700600c2bddf7f8580286d", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "a1a09549-73cc-456c-8b36-14652b94f56c", "node_type": "1", "metadata": {"page_label": "30", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "3e4bbed02df2038c94ff8eaf0b1f5855f5f75523d82986078ce912f58b7619d8", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "dded9ef1-e620-4f7f-b1f3-111aed1436fd", "node_type": "1", "metadata": {"page_label": "31", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "5e8a5674e7932caa15c8340eee71bfff7ef52cd0ffa3f23c5a3196fcc7a8fba3", "class_name": "RelatedNodeInfo"}}, "hash": "8327c7cc234e1737e99789509dbac68cbd9eb7db17f70d94c2adc2c0b0e3a229", "text": "Le portefeuille de valeurs mobili\u00e8res du compte \u00e9pargne doit \u00eatre constitu\u00e9 \u00e0 50 % minimum \nen actions. \nLes sommes investies au titre d\u2019une ann\u00e9e par une personne physique dans un Compte \n\u00c9pargne en Valeurs Mobili\u00e8res, sont d\u00e9ductibles de la base imposable \u00e0 l\u2019imp\u00f4t sur le revenu \ndes personnes physiques en abr\u00e9g\u00e9 IRPP dans la limite de 15.000.000 FCFA par an. Le \nb\u00e9n\u00e9fice de cet avantage n\u2019est valable que pour un seul compte par personne. \nLes Comptes \u00c9pargne en Valeurs Mobili\u00e8res sont ouverts en vertu d\u2019une convention conclue \nentre l\u2019interm\u00e9diaire en bours e et le client. Cette convention doit pr\u00e9ciser notamment la \nnature et les limites des pouvoirs d\u00e9l\u00e9gu\u00e9s par ce dernier pour g\u00e9rer son compte, ainsi que \nles conditions de r\u00e9mun\u00e9ration. \nArt.66. - Les dividendes, int\u00e9r\u00eats des obligations, plus -values de cessio ns, ainsi que tous \nautres produits d\u00e9gag\u00e9s par le compte ne sont pas imposables. \nLe b\u00e9n\u00e9fice de cette disposition est subordonn\u00e9 \u00e0 la production lors du d\u00e9p\u00f4t de la \nd\u00e9claration annuelle de revenus du certificat de d\u00e9p\u00f4t d\u00e9livr\u00e9 par l\u2019interm\u00e9diaire en bours e \naupr\u00e8s duquel est ouvert le Compte \u00c9pargne en Valeur Mobili\u00e8res. \nL\u2019interm\u00e9diaire en bourse aupr\u00e8s duquel le compte est ouvert ne peut permettre au titulaire \ndu compte, durant la p\u00e9riode de blocage, de retirer partiellement ou totalement les sommes \nayant servi \u00e0 la d\u00e9termination de la d\u00e9duction vis\u00e9e \u00e0 l\u2019article 65 ci -dessus ou les titres \nd\u00e9pos\u00e9s dans le compte, que sur pr\u00e9sentation d\u2019une attestation justifiant le paiement de \nl\u2019imp\u00f4t d\u00fb.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "dded9ef1-e620-4f7f-b1f3-111aed1436fd": {"__data__": {"id_": "dded9ef1-e620-4f7f-b1f3-111aed1436fd", "embedding": null, "metadata": {"page_label": "31", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "84bd1f0e-a725-40c9-ae64-1a8f8eec9467", "node_type": "4", "metadata": {"page_label": "31", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "296fe25ec0241e5d7e9fbe5d9b0ac05a2684437468700600c2bddf7f8580286d", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "72e2905d-9da3-41ac-8ebe-a3b93f3bb53b", "node_type": "1", "metadata": {"page_label": "31", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "8327c7cc234e1737e99789509dbac68cbd9eb7db17f70d94c2adc2c0b0e3a229", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "1ceb4f4c-eb8a-4ebd-8fae-b6b4f77596ce", "node_type": "1", "metadata": {"page_label": "31", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "91493b3ccac045ae7a002e6aa99088f5410b8b292214254b9c263cb6d7366409", "class_name": "RelatedNodeInfo"}}, "hash": "5e8a5674e7932caa15c8340eee71bfff7ef52cd0ffa3f23c5a3196fcc7a8fba3", "text": "Le b\u00e9n\u00e9fice de cette disposition est subordonn\u00e9 \u00e0 la production lors du d\u00e9p\u00f4t de la \nd\u00e9claration annuelle de revenus du certificat de d\u00e9p\u00f4t d\u00e9livr\u00e9 par l\u2019interm\u00e9diaire en bours e \naupr\u00e8s duquel est ouvert le Compte \u00c9pargne en Valeur Mobili\u00e8res. \nL\u2019interm\u00e9diaire en bourse aupr\u00e8s duquel le compte est ouvert ne peut permettre au titulaire \ndu compte, durant la p\u00e9riode de blocage, de retirer partiellement ou totalement les sommes \nayant servi \u00e0 la d\u00e9termination de la d\u00e9duction vis\u00e9e \u00e0 l\u2019article 65 ci -dessus ou les titres \nd\u00e9pos\u00e9s dans le compte, que sur pr\u00e9sentation d\u2019une attestation justifiant le paiement de \nl\u2019imp\u00f4t d\u00fb. \nToute op\u00e9ration de retrait effectu\u00e9e avant l\u2019expiration de la p\u00e9riode susvis\u00e9e entra\u00eene le \npaiement solidaire par l\u2019interm\u00e9diaire en bourse de l\u2019imp\u00f4t non acquitt\u00e9 major\u00e9 de p\u00e9nalit\u00e9s \nconform\u00e9ment aux dispositions du Code g\u00e9n\u00e9ral des imp\u00f4ts de chaque \u00c9tat membre. \nParagraphe 2 - Fonds d\u2019\u00e9pargne d\u2019entreprise (FEE) \nArt.67. - On entend par Fonds d\u2019\u00c9pargne d\u2019Entreprise, les sommes investies par une \npersonne morale dans un fonds salarial \u00e0 hauteur de 70 % des actions cot\u00e9es \u00e0 la BVMAC. \nArt.68.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "1ceb4f4c-eb8a-4ebd-8fae-b6b4f77596ce": {"__data__": {"id_": "1ceb4f4c-eb8a-4ebd-8fae-b6b4f77596ce", "embedding": null, "metadata": {"page_label": "31", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "84bd1f0e-a725-40c9-ae64-1a8f8eec9467", "node_type": "4", "metadata": {"page_label": "31", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "296fe25ec0241e5d7e9fbe5d9b0ac05a2684437468700600c2bddf7f8580286d", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "dded9ef1-e620-4f7f-b1f3-111aed1436fd", "node_type": "1", "metadata": {"page_label": "31", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "5e8a5674e7932caa15c8340eee71bfff7ef52cd0ffa3f23c5a3196fcc7a8fba3", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "75d2b982-86da-4ada-9b03-4056f0fd1b61", "node_type": "1", "metadata": {"page_label": "31", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "800e52e83711c15b01c8c578257ac3192f6cc26a398e35942229ee82cfb7265b", "class_name": "RelatedNodeInfo"}}, "hash": "91493b3ccac045ae7a002e6aa99088f5410b8b292214254b9c263cb6d7366409", "text": "Toute op\u00e9ration de retrait effectu\u00e9e avant l\u2019expiration de la p\u00e9riode susvis\u00e9e entra\u00eene le \npaiement solidaire par l\u2019interm\u00e9diaire en bourse de l\u2019imp\u00f4t non acquitt\u00e9 major\u00e9 de p\u00e9nalit\u00e9s \nconform\u00e9ment aux dispositions du Code g\u00e9n\u00e9ral des imp\u00f4ts de chaque \u00c9tat membre. \nParagraphe 2 - Fonds d\u2019\u00e9pargne d\u2019entreprise (FEE) \nArt.67. - On entend par Fonds d\u2019\u00c9pargne d\u2019Entreprise, les sommes investies par une \npersonne morale dans un fonds salarial \u00e0 hauteur de 70 % des actions cot\u00e9es \u00e0 la BVMAC. \nArt.68. - Les sommes investies au Fonds d\u2019\u00c9pargne d\u2019Entreprise sont fiscalement d\u00e9ductibles \nde la base imposable \u00e0 l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s, sous r\u00e9serve des conditions suivantes : \n\u2022 le Fonds d\u2019\u00c9pargne d\u2019Entreprise doit faire l\u2019objet d\u2019une convention avec les repr\u00e9sentants \ndu personnel qui en d\u00e9finissent les modalit\u00e9s, notamment en ce qui concerne les da tes \nd\u2019abondement des salari\u00e9s et les modalit\u00e9s de sortie du plan ; \n\u2022 les personnes morales concern\u00e9es doivent contribuer au minimum \u00e0 hauteur de 25 % du \nmontant des actions \u00e0 souscrire. Cette contribution doit \u00eatre vers\u00e9e sur un compte ouvert \naupr\u00e8s d\u2019un int erm\u00e9diaire agr\u00e9\u00e9 et domicili\u00e9 dans la zone CEMAC. \nLes sommes vers\u00e9es par la soci\u00e9t\u00e9 au titre de sa participation au Fonds d\u2019\u00c9pargne \nd\u2019Entreprise ne constituent pas, pour les salari\u00e9s concern\u00e9s, un revenu imposable, sous \nr\u00e9serve de la pr\u00e9sentation d\u2019un quit us de souscription valant lib\u00e9ration totale desdites \nsommes et d\u00e9livr\u00e9 par l\u2019interm\u00e9diaire en bourse.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "75d2b982-86da-4ada-9b03-4056f0fd1b61": {"__data__": {"id_": "75d2b982-86da-4ada-9b03-4056f0fd1b61", "embedding": null, "metadata": {"page_label": "31", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "84bd1f0e-a725-40c9-ae64-1a8f8eec9467", "node_type": "4", "metadata": {"page_label": "31", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "296fe25ec0241e5d7e9fbe5d9b0ac05a2684437468700600c2bddf7f8580286d", "class_name": "RelatedNodeInfo"}, "2": 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"hash": "800e52e83711c15b01c8c578257ac3192f6cc26a398e35942229ee82cfb7265b", "text": "Cette contribution doit \u00eatre vers\u00e9e sur un compte ouvert \naupr\u00e8s d\u2019un int erm\u00e9diaire agr\u00e9\u00e9 et domicili\u00e9 dans la zone CEMAC. \nLes sommes vers\u00e9es par la soci\u00e9t\u00e9 au titre de sa participation au Fonds d\u2019\u00c9pargne \nd\u2019Entreprise ne constituent pas, pour les salari\u00e9s concern\u00e9s, un revenu imposable, sous \nr\u00e9serve de la pr\u00e9sentation d\u2019un quit us de souscription valant lib\u00e9ration totale desdites \nsommes et d\u00e9livr\u00e9 par l\u2019interm\u00e9diaire en bourse. \nDes dispositions de droit interne pourront, en tant que de besoin, d\u00e9finir davantage ce \ndispositif sans pour autant que ces textes ne remettent en cause l es principes ci -dessus \nd\u00e9finis.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "46173df5-916f-44c0-8895-5c1d2eaf15b8": {"__data__": {"id_": "46173df5-916f-44c0-8895-5c1d2eaf15b8", "embedding": null, "metadata": {"page_label": "32", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "48d4f78b-74fc-45ba-8145-d076bb98d1aa", "node_type": "4", "metadata": {"page_label": "32", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "24dc29210e1c8d3a775b3052bb44bdb2d92dc1c71f21d9ca1082a41afae45faa", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "75d2b982-86da-4ada-9b03-4056f0fd1b61", "node_type": "1", "metadata": {"page_label": "31", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "800e52e83711c15b01c8c578257ac3192f6cc26a398e35942229ee82cfb7265b", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "a3d4f6bc-cb53-465a-89f4-ec85f03d6960", "node_type": "1", "metadata": {"page_label": "32", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "c9c8a75f93977845b9ec6c1fa9c27b57396f4db437bdba6ceab8825f8cf6cf8d", "class_name": "RelatedNodeInfo"}}, "hash": "fe6e9763957bb0415ff31c96bdae78aa505233945f4267c4785909a8553e1d16", "text": "Paragraphe 3 - OPCVM \nArt.69. - Un organisme de placement collectif en valeurs mobili\u00e8res (OPCVM) est un \norganisme ayant pour objectif exclusif la gestion collective des portefeuilles de valeurs \nmobili\u00e8res ou autre instrument financier. \nArt.70. - Les OPCVM dont les fonds sont investis \u00e0 hauteur de 70 % en actions et obligations \nadmis \u00e0 la BVMAC, quelle que soit leur forme juridique, b\u00e9n\u00e9ficient du r\u00e9gime de la \ntransparence fiscale. Les membres sont imposables au prora ta des parts d\u00e9tenues dans ces \ngroupements. \nSection 4 - Dispositions diverses et finales \nArt.71. - Tout imp\u00f4t non vis\u00e9 par le R\u00e8glement de la CEMAC reste soumis au droit commun \nde chaque \u00c9tat membre. \nArt.72. - Le b\u00e9n\u00e9fice du r\u00e9gime fiscal sp\u00e9cifique est soum is \u00e0 la production d\u2019une attestation \nd\u2019inscription \u00e0 la cote de la BVMAC. \nLa Commission Permanente de l\u2019Harmonisation Fiscale et Comptable, \u00e9largie \u00e0 la BVMAC et \nla Commission de Surveillance des March\u00e9s Financiers en abr\u00e9g\u00e9 COSUMAF ou \u00e0 tout autre \norgane communautaire, est charg\u00e9e d\u2019\u00e9valuer la destination et l\u2019impact des investissements \nsur les \u00e9conomies et les finances publiques des \u00c9tats membres. \nLe b\u00e9n\u00e9fice du r\u00e9gime fiscal sp\u00e9cifique applicable aux valeurs mobili\u00e8res et autres \ninstruments financiers ad mis \u00e0 la cote de la BVMAC peut \u00eatre remis en cause sur rapport de \nla commission \u00e9largie. \nTitre 2 - Imp\u00f4t sur le revenu des personnes physiques (IRPP) \nChapitre 1 - Dispositions g\u00e9n\u00e9rales \nArt.73. - Il est cr\u00e9\u00e9 un imp\u00f4t annuel unique sur le revenu des personne s physiques. \nCet imp\u00f4t, d\u00e9sign\u00e9 sous le nom d\u2019imp\u00f4t sur le revenu des personnes physiques en abr\u00e9g\u00e9 \nIRPP, frappe le revenu net global du contribuable.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "a3d4f6bc-cb53-465a-89f4-ec85f03d6960": {"__data__": {"id_": "a3d4f6bc-cb53-465a-89f4-ec85f03d6960", "embedding": null, "metadata": {"page_label": "32", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "48d4f78b-74fc-45ba-8145-d076bb98d1aa", "node_type": "4", "metadata": {"page_label": "32", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "24dc29210e1c8d3a775b3052bb44bdb2d92dc1c71f21d9ca1082a41afae45faa", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "46173df5-916f-44c0-8895-5c1d2eaf15b8", "node_type": "1", "metadata": {"page_label": "32", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "fe6e9763957bb0415ff31c96bdae78aa505233945f4267c4785909a8553e1d16", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "3b19863a-67f6-4ce9-a767-7fd015eb44df", "node_type": "1", "metadata": {"page_label": "33", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "914aab98ac74bc1c33707e67abbd829cab25d89e6b02f8be89ddf0dd3d4a1770", "class_name": "RelatedNodeInfo"}}, "hash": "c9c8a75f93977845b9ec6c1fa9c27b57396f4db437bdba6ceab8825f8cf6cf8d", "text": "Le b\u00e9n\u00e9fice du r\u00e9gime fiscal sp\u00e9cifique applicable aux valeurs mobili\u00e8res et autres \ninstruments financiers ad mis \u00e0 la cote de la BVMAC peut \u00eatre remis en cause sur rapport de \nla commission \u00e9largie. \nTitre 2 - Imp\u00f4t sur le revenu des personnes physiques (IRPP) \nChapitre 1 - Dispositions g\u00e9n\u00e9rales \nArt.73. - Il est cr\u00e9\u00e9 un imp\u00f4t annuel unique sur le revenu des personne s physiques. \nCet imp\u00f4t, d\u00e9sign\u00e9 sous le nom d\u2019imp\u00f4t sur le revenu des personnes physiques en abr\u00e9g\u00e9 \nIRPP, frappe le revenu net global du contribuable. \nCe revenu net global est constitu\u00e9, sous r\u00e9serve des dispositions particuli\u00e8res \u00e0 certaines \ncat\u00e9gories de revenu, par le total des revenus nets des cat\u00e9gories suivantes : \n\u2022 revenus fonciers ; \n\u2022 traitements, salaires, indemnit\u00e9s, \u00e9moluments, pensions et rentes viag\u00e8res ; \n\u2022 revenus des capitaux mobiliers ; \n\u2022 plus -values r\u00e9alis\u00e9es par les personnes physiques et assimil\u00e9 es ; \n\u2022 b\u00e9n\u00e9fices des activit\u00e9s industrielles, commerciales et artisanales ; \n\u2022 b\u00e9n\u00e9fices des professions non commerciales et revenus assimil\u00e9s ; \n\u2022 b\u00e9n\u00e9fices de l\u2019exploitation agricole.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "3b19863a-67f6-4ce9-a767-7fd015eb44df": {"__data__": {"id_": "3b19863a-67f6-4ce9-a767-7fd015eb44df", "embedding": null, "metadata": {"page_label": "33", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "bb203213-1478-4935-855d-b3b7057f4e71", "node_type": "4", "metadata": {"page_label": "33", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "c5c31a0157e88284478dfa46d323f3fb239f998d362512c71ece8767ed4e771e", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "a3d4f6bc-cb53-465a-89f4-ec85f03d6960", "node_type": "1", "metadata": {"page_label": "32", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "c9c8a75f93977845b9ec6c1fa9c27b57396f4db437bdba6ceab8825f8cf6cf8d", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "81e74409-22fa-4b44-aa74-cdaf4aa1f469", "node_type": "1", "metadata": {"page_label": "33", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "84762e2b81942aa980054ad6c3a54dca73215bb52ca7d4fe0e78410615dc1e01", "class_name": "RelatedNodeInfo"}}, "hash": "914aab98ac74bc1c33707e67abbd829cab25d89e6b02f8be89ddf0dd3d4a1770", "text": "Section 1 - Personnes imposables \nArt.74. - Sous r\u00e9serve des dispositions des co nventions internationales et de celles des \narticles ci -apr\u00e8s, l\u2019IRPP est d\u00fb par toute personne physique ayant une r\u00e9sidence habituelle \nau Gabon ou y ayant r\u00e9sid\u00e9 six mois au moins dans l\u2019ann\u00e9e. \nSont consid\u00e9r\u00e9es comme ayant au Gabon une r\u00e9sidence habituelle : \n\u2022 les personnes qui y poss\u00e8dent une habitation \u00e0 leur disposition \u00e0 titre de propri\u00e9taires, \nd\u2019usufruitiers ou de locataires ; \n\u2022 les personnes qui, sans disposer au Gabon d\u2019une habitation dans les conditions d\u00e9finies \u00e0 \nl\u2019alin\u00e9a pr\u00e9c\u00e9dent, y ont n\u00e9anmoins le lieu de leur s\u00e9jour principal ou leur centre d\u2019int\u00e9r\u00eat \nou d\u2019affaires. \nSont \u00e9galement passibles de l\u2019IRPP, pour leurs revenus ayant leur origine au Gabon, y \ncompris les traitements, salaires, indemnit\u00e9s, \u00e9moluments, pensions et rentes viag\u00e8res, les \npersonne s qui ont leur r\u00e9sidence habituelle \u00e0 l\u2019\u00e9tranger. \nLes fonctionnaires ou agents de l\u2019\u00c9tat exer\u00e7ant leurs fonctions \u00e0 l\u2019\u00e9tranger sont soumis \u00e0 \nl\u2019imp\u00f4t au Gabon, s\u2019ils en sont exon\u00e9r\u00e9s dans le pays o\u00f9 ils exercent. \nSont \u00e9galement passibles de l\u2019IRPP, les pers onnes disposant ou non d\u2019une r\u00e9sidence \nhabituelle au Gabon qui recueillent des b\u00e9n\u00e9fices ou revenus dont l\u2019imposition est attribu\u00e9e \nau Gabon par une convention internationale relative aux doubles impositions. \nArt.75. - Chaque chef de famille est imposable \u00e0 l\u2019IRPP, tant en raison de ses b\u00e9n\u00e9fices et \nrevenus personnels que de ceux de sa femme et de ses enfants consid\u00e9r\u00e9s comme \u00e9tant \u00e0 sa \ncharge au sens des articles 172 et 173 ci -dessous. \nArt.76.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "81e74409-22fa-4b44-aa74-cdaf4aa1f469": {"__data__": {"id_": "81e74409-22fa-4b44-aa74-cdaf4aa1f469", "embedding": null, "metadata": {"page_label": "33", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "bb203213-1478-4935-855d-b3b7057f4e71", "node_type": "4", "metadata": {"page_label": "33", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "c5c31a0157e88284478dfa46d323f3fb239f998d362512c71ece8767ed4e771e", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "3b19863a-67f6-4ce9-a767-7fd015eb44df", "node_type": "1", "metadata": {"page_label": "33", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "914aab98ac74bc1c33707e67abbd829cab25d89e6b02f8be89ddf0dd3d4a1770", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "8a04ce7c-26f5-49ab-84ff-74de37febde8", "node_type": "1", "metadata": {"page_label": "33", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "0864179c79fd74bdcd5f5ef346985d644cbfa64bebaed4097d8bb7f7c2c8ad96", "class_name": "RelatedNodeInfo"}}, "hash": "84762e2b81942aa980054ad6c3a54dca73215bb52ca7d4fe0e78410615dc1e01", "text": "Les fonctionnaires ou agents de l\u2019\u00c9tat exer\u00e7ant leurs fonctions \u00e0 l\u2019\u00e9tranger sont soumis \u00e0 \nl\u2019imp\u00f4t au Gabon, s\u2019ils en sont exon\u00e9r\u00e9s dans le pays o\u00f9 ils exercent. \nSont \u00e9galement passibles de l\u2019IRPP, les pers onnes disposant ou non d\u2019une r\u00e9sidence \nhabituelle au Gabon qui recueillent des b\u00e9n\u00e9fices ou revenus dont l\u2019imposition est attribu\u00e9e \nau Gabon par une convention internationale relative aux doubles impositions. \nArt.75. - Chaque chef de famille est imposable \u00e0 l\u2019IRPP, tant en raison de ses b\u00e9n\u00e9fices et \nrevenus personnels que de ceux de sa femme et de ses enfants consid\u00e9r\u00e9s comme \u00e9tant \u00e0 sa \ncharge au sens des articles 172 et 173 ci -dessous. \nArt.76. - Par d\u00e9rogation \u00e0 l\u2019article pr\u00e9c\u00e9dent, le contribuable peut demander des impositions \ndistinctes pour ses enfants lorsque ceux -ci disposent de revenus propres. \nArt.77. - La femme mari\u00e9e fait l\u2019objet d\u2019une imposition distincte : \n\u2022 a) lorsqu\u2019elle est s\u00e9par\u00e9e de biens et ne vit pas avec son mari ; \n\u2022 b) lor sque, \u00e9tant en instance de s\u00e9paration de corps ou de divorce, elle r\u00e9side s\u00e9par\u00e9ment \nde son mari ; \n\u2022 c) lorsque, ayant \u00e9t\u00e9 abandonn\u00e9e par son mari ou ayant abandonn\u00e9 elle -m\u00eame le \ndomicile conjugal, elle dispose de revenus distincts de ceux de son mari. \nLa fe mme mari\u00e9e est en outre personnellement imposable : \n\u2022 a) pour les revenus dont elle a dispos\u00e9 pendant l\u2019ann\u00e9e de son mariage jusqu\u2019\u00e0 la date de \ncelui -ci ; \n\u2022 b) pour les revenus provenant de son activit\u00e9 exerc\u00e9e au Gabon, lorsque son mari n\u2019est \npas imposable lu i-m\u00eame au Gabon. \nEn cas de mariage polygamique, le foyer fiscal sera compos\u00e9 d\u2019une seule \u00e9pouse, les autres \n\u00e9pouses seront imposables personnellement et distinctement sur leurs propres revenus. \nArt.78.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "8a04ce7c-26f5-49ab-84ff-74de37febde8": {"__data__": {"id_": "8a04ce7c-26f5-49ab-84ff-74de37febde8", "embedding": null, "metadata": {"page_label": "33", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "bb203213-1478-4935-855d-b3b7057f4e71", "node_type": "4", "metadata": {"page_label": "33", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "c5c31a0157e88284478dfa46d323f3fb239f998d362512c71ece8767ed4e771e", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "81e74409-22fa-4b44-aa74-cdaf4aa1f469", "node_type": "1", "metadata": {"page_label": "33", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "84762e2b81942aa980054ad6c3a54dca73215bb52ca7d4fe0e78410615dc1e01", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "84418435-cdec-4155-9c96-51ccbb8542f5", "node_type": "1", "metadata": {"page_label": "34", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "0a3b9d6ac97a95adc2dd2242e482ca4ce832ebc831534f8b81585213a938cd79", "class_name": "RelatedNodeInfo"}}, "hash": "0864179c79fd74bdcd5f5ef346985d644cbfa64bebaed4097d8bb7f7c2c8ad96", "text": "La fe mme mari\u00e9e est en outre personnellement imposable : \n\u2022 a) pour les revenus dont elle a dispos\u00e9 pendant l\u2019ann\u00e9e de son mariage jusqu\u2019\u00e0 la date de \ncelui -ci ; \n\u2022 b) pour les revenus provenant de son activit\u00e9 exerc\u00e9e au Gabon, lorsque son mari n\u2019est \npas imposable lu i-m\u00eame au Gabon. \nEn cas de mariage polygamique, le foyer fiscal sera compos\u00e9 d\u2019une seule \u00e9pouse, les autres \n\u00e9pouses seront imposables personnellement et distinctement sur leurs propres revenus. \nArt.78. - En cas de d\u00e9c\u00e8s du contribuable, l\u2019imp\u00f4t aff\u00e9rent aux b\u00e9n\u00e9fices et revenus non \nencore tax\u00e9s est \u00e9tabli au nom du d\u00e9funt. \nLa veuve est personnellement imposable, dans les conditions pr\u00e9vues \u00e0 l\u2019article 75 ci -dessus, \npour la p\u00e9riode post\u00e9rieure au d\u00e9c\u00e8s de son mari.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "84418435-cdec-4155-9c96-51ccbb8542f5": {"__data__": {"id_": "84418435-cdec-4155-9c96-51ccbb8542f5", "embedding": null, "metadata": {"page_label": "34", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "38110dd4-6208-47c3-a40b-c6492d9d8460", "node_type": "4", "metadata": {"page_label": "34", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "2a7e3f0d099fae601adbe3a510a23a32ecd546c6f92d848eef6b5936680952a6", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "8a04ce7c-26f5-49ab-84ff-74de37febde8", "node_type": "1", "metadata": {"page_label": "33", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "0864179c79fd74bdcd5f5ef346985d644cbfa64bebaed4097d8bb7f7c2c8ad96", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "8a5478f1-e9a8-48a2-a5f3-fc024cc4d99e", "node_type": "1", "metadata": {"page_label": "34", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "42240efc76949a7bfa2139683114d881f7280b3f8fc23a4f324c57d82fcdde32", "class_name": "RelatedNodeInfo"}}, "hash": "0a3b9d6ac97a95adc2dd2242e482ca4ce832ebc831534f8b81585213a938cd79", "text": "En cas de d\u00e9c\u00e8s de la femme du contribuable, les revenus per\u00e7us par le mari, apr\u00e8s le d\u00e9c\u00e8s \net acquis ant\u00e9rieurement au d\u00e9c\u00e8s par l\u2019un ou l\u2019autre des \u00e9poux, sont compris en totalit\u00e9 dans \nle revenu imposable du mari. \nArt.79. - Sous r\u00e9serve des dispositions des articles 75 \u00e0 78 ci -dessus, les associ\u00e9s des soci\u00e9t\u00e9s \nen nom collectif et les commandit\u00e9s des soci\u00e9t\u00e9s en commandite simple sont, lorsque ces \nsoci\u00e9t\u00e9s n\u2019ont pas opt\u00e9 pour l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s, personnellement soumis \u00e0 l\u2019IRPP pour \nla part des b\u00e9n\u00e9fices sociaux correspondant \u00e0 leurs droits dans la soci\u00e9t\u00e9. \nIl en est de m\u00eame des membres des groupements d\u2019int\u00e9r\u00eat \u00e9conomique, des soci\u00e9t\u00e9s civiles, \ndes soci\u00e9t\u00e9s en participation et des soci\u00e9t\u00e9s de fait non passibles de l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s. \nArt.80. - Les soci\u00e9t\u00e9s et autres personnes morales, passi bles de l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s, sont \nredevables de l\u2019IRPP au taux de la derni\u00e8re tranche du bar\u00e8me de l\u2019IRPP pr\u00e9vu \u00e0 l\u2019article 174 \nci-dessous, \u00e0 raison du montant global des sommes qu\u2019elles versent directement ou \nindirectement, sous quelles que forme et d\u00e9nomination que ce soit, \u00e0 des personnes dont \nelles ne r\u00e9v\u00e8lent pas l\u2019identit\u00e9. \nL\u2019application des dispositions ci -dessus ne fait pas obstacle \u00e0 l\u2019imposition de ces m\u00eames \nrevenus au nom de leurs b\u00e9n\u00e9ficiaires lorsque ceux -ci peuvent \u00eatre identifi\u00e9s par \nl\u2019Administration. \nSection 2 - Exemptions \nArt.81.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "8a5478f1-e9a8-48a2-a5f3-fc024cc4d99e": {"__data__": {"id_": "8a5478f1-e9a8-48a2-a5f3-fc024cc4d99e", "embedding": null, "metadata": {"page_label": "34", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "38110dd4-6208-47c3-a40b-c6492d9d8460", "node_type": "4", "metadata": {"page_label": "34", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "2a7e3f0d099fae601adbe3a510a23a32ecd546c6f92d848eef6b5936680952a6", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "84418435-cdec-4155-9c96-51ccbb8542f5", "node_type": "1", "metadata": {"page_label": "34", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "0a3b9d6ac97a95adc2dd2242e482ca4ce832ebc831534f8b81585213a938cd79", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "337c5338-06f6-40cc-aa8f-6f962a100e2f", "node_type": "1", "metadata": {"page_label": "34", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "4b7530f81b900a78d3ab5396bd32f0f5d242294b06f1fe3bc3bad5f78d43b27f", "class_name": "RelatedNodeInfo"}}, "hash": "42240efc76949a7bfa2139683114d881f7280b3f8fc23a4f324c57d82fcdde32", "text": "Art.80. - Les soci\u00e9t\u00e9s et autres personnes morales, passi bles de l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s, sont \nredevables de l\u2019IRPP au taux de la derni\u00e8re tranche du bar\u00e8me de l\u2019IRPP pr\u00e9vu \u00e0 l\u2019article 174 \nci-dessous, \u00e0 raison du montant global des sommes qu\u2019elles versent directement ou \nindirectement, sous quelles que forme et d\u00e9nomination que ce soit, \u00e0 des personnes dont \nelles ne r\u00e9v\u00e8lent pas l\u2019identit\u00e9. \nL\u2019application des dispositions ci -dessus ne fait pas obstacle \u00e0 l\u2019imposition de ces m\u00eames \nrevenus au nom de leurs b\u00e9n\u00e9ficiaires lorsque ceux -ci peuvent \u00eatre identifi\u00e9s par \nl\u2019Administration. \nSection 2 - Exemptions \nArt.81. - Sont affranchis de l\u2019IRPP : \n\u2022 les agents diplomatiques, les consuls et agents consulaires de nationalit\u00e9 \u00e9trang\u00e8re, mais \nseulement dans la mesure o\u00f9 les pays qu\u2019ils repr\u00e9sentent conc\u00e8dent des avantages \nanalogues aux agents diplomatiques et consulaires gabonais dans leur pays respectif ; \n\u2022 les personnes physiques soumises au r\u00e9gime de base pr\u00e9vu \u00e0 l\u2019article 135 ci -dessous. \nSection 3 - Lieu d\u2019imposition \nArt.82. - Si le contribuable a une r\u00e9sidence unique au Gabon, l\u2019i mp\u00f4t est \u00e9tabli au lieu de cette \nr\u00e9sidence. \nSi le contribuable poss\u00e8de plusieurs r\u00e9sidences au Gabon, il est assujetti \u00e0 l\u2019imp\u00f4t au lieu o\u00f9 \nil est r\u00e9put\u00e9 poss\u00e9der sa r\u00e9sidence principale.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "337c5338-06f6-40cc-aa8f-6f962a100e2f": {"__data__": {"id_": "337c5338-06f6-40cc-aa8f-6f962a100e2f", "embedding": null, "metadata": {"page_label": "34", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "38110dd4-6208-47c3-a40b-c6492d9d8460", "node_type": "4", "metadata": {"page_label": "34", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "2a7e3f0d099fae601adbe3a510a23a32ecd546c6f92d848eef6b5936680952a6", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "8a5478f1-e9a8-48a2-a5f3-fc024cc4d99e", "node_type": "1", "metadata": {"page_label": "34", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "42240efc76949a7bfa2139683114d881f7280b3f8fc23a4f324c57d82fcdde32", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "350f0d5c-f088-4390-8edb-258ae143a939", "node_type": "1", "metadata": {"page_label": "35", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "cbe71f20b9bd952865b7694e4841053a93767228f0d175d7525e559576f5e470", "class_name": "RelatedNodeInfo"}}, "hash": "4b7530f81b900a78d3ab5396bd32f0f5d242294b06f1fe3bc3bad5f78d43b27f", "text": "- Sont affranchis de l\u2019IRPP : \n\u2022 les agents diplomatiques, les consuls et agents consulaires de nationalit\u00e9 \u00e9trang\u00e8re, mais \nseulement dans la mesure o\u00f9 les pays qu\u2019ils repr\u00e9sentent conc\u00e8dent des avantages \nanalogues aux agents diplomatiques et consulaires gabonais dans leur pays respectif ; \n\u2022 les personnes physiques soumises au r\u00e9gime de base pr\u00e9vu \u00e0 l\u2019article 135 ci -dessous. \nSection 3 - Lieu d\u2019imposition \nArt.82. - Si le contribuable a une r\u00e9sidence unique au Gabon, l\u2019i mp\u00f4t est \u00e9tabli au lieu de cette \nr\u00e9sidence. \nSi le contribuable poss\u00e8de plusieurs r\u00e9sidences au Gabon, il est assujetti \u00e0 l\u2019imp\u00f4t au lieu o\u00f9 \nil est r\u00e9put\u00e9 poss\u00e9der sa r\u00e9sidence principale. \nLes personnes domicili\u00e9es \u00e0 l\u2019\u00e9tranger, les fonctionnaires et agents de l\u2019\u00c9tat exer\u00e7ant leurs \nfonctions \u00e0 l\u2019\u00e9tranger sont, lorsqu\u2019ils sont redevables de l\u2019IRPP et lorsqu\u2019ils ne poss\u00e8dent pas \nde r\u00e9sidence au Gabon, imposables, les premiers, au lieu de leurs principaux centre d\u2019int\u00e9r\u00eats \nau Gabon et les seconds, au si\u00e8ge du s ervice qui les administre. \nChapitre 2 - Revenus imposables \nArt.83. - Les b\u00e9n\u00e9fices ou revenus r\u00e9alis\u00e9s par les contribuables au cours d\u2019une p\u00e9riode de \ndouze mois correspondant \u00e0 l\u2019exercice budg\u00e9taire, c\u2019est -\u00e0-dire l\u2019ann\u00e9e civile, servent de base \npour le cal cul de l\u2019imp\u00f4t d\u00fb au titre de l\u2019exercice budg\u00e9taire suivant.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "350f0d5c-f088-4390-8edb-258ae143a939": {"__data__": {"id_": "350f0d5c-f088-4390-8edb-258ae143a939", "embedding": null, "metadata": {"page_label": "35", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "c573711b-295d-46b4-9660-38683e3386b8", "node_type": "4", "metadata": {"page_label": "35", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "c8a7ef2c1401fa336fd5c6e143de823183f2b9ed5eef5a009d15d9a6dc8fb2be", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "337c5338-06f6-40cc-aa8f-6f962a100e2f", "node_type": "1", "metadata": {"page_label": "34", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "4b7530f81b900a78d3ab5396bd32f0f5d242294b06f1fe3bc3bad5f78d43b27f", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "5f5883a6-18e6-4c2c-b837-ae4ca5796773", "node_type": "1", "metadata": {"page_label": "35", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "749e1fac1adfb512277936bab9532885c0719a8bcbe7cc0b1bb28a665e5b4311", "class_name": "RelatedNodeInfo"}}, "hash": "cbe71f20b9bd952865b7694e4841053a93767228f0d175d7525e559576f5e470", "text": "Art.84. - Le b\u00e9n\u00e9fice ou revenu imposable est constitu\u00e9 par l\u2019exc\u00e9dent du produit brut, y \ncompris la valeur des profits et avantages en nature, sur les d\u00e9penses effectu\u00e9es en vue de \nl\u2019acquisition et de la conservation du revenu. \nLe revenu global net annuel, servant de base \u00e0 l\u2019IRPP, est d\u00e9termin\u00e9 en totalisant les b\u00e9n\u00e9fices \nou revenus nets d\u00e9finis \u00e0 la premi\u00e8re section du pr\u00e9sent chapitre, compte tenu des charges \nd\u00e9ductibles du revenu global pr\u00e9vu par l\u2019article 161 ci -dessous. \nLe b\u00e9n\u00e9fice ou revenu net de chacune des cat\u00e9gories vis\u00e9es au paragraphe pr\u00e9c\u00e9dent est \nd\u00e9termin\u00e9 distinctement, suivant les r\u00e8gles propres \u00e0 chacune d\u2019elles. \nLe r\u00e9sultat d\u2019ensemble de chaque cat\u00e9gorie de revenus est obtenu en totalisant, s\u2019il y a lieu, \nle b\u00e9n\u00e9fice ou revenu aff\u00e9rent \u00e0 chacune des entreprises, exploitations ou professions \nressortissant \u00e0 cette cat\u00e9gorie et d\u00e9termin\u00e9 dans les conditions pr\u00e9vues pour cette derni\u00e8re. \nEst consid\u00e9r\u00e9 comme revenu acquis, le revenu dont le b\u00e9n\u00e9ficiaire peut se pr\u00e9valoir d\u2019un \ndroit certain, m\u00eame si le fait qui le rend disponible ne s\u2019est pas encore produit. \nSection 1 - D\u00e9termination des b\u00e9n\u00e9fices ou des revenus nets des diverses cat\u00e9gories \nde revenus \nSous -section 1 - Revenus fo nciers \nA. D\u00e9finition des revenus imposables \nArt.85.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "5f5883a6-18e6-4c2c-b837-ae4ca5796773": {"__data__": {"id_": "5f5883a6-18e6-4c2c-b837-ae4ca5796773", "embedding": null, "metadata": {"page_label": "35", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "c573711b-295d-46b4-9660-38683e3386b8", "node_type": "4", "metadata": {"page_label": "35", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "c8a7ef2c1401fa336fd5c6e143de823183f2b9ed5eef5a009d15d9a6dc8fb2be", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "350f0d5c-f088-4390-8edb-258ae143a939", "node_type": "1", "metadata": {"page_label": "35", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "cbe71f20b9bd952865b7694e4841053a93767228f0d175d7525e559576f5e470", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "33599396-c349-4e28-b286-3eccf8ee116f", "node_type": "1", "metadata": {"page_label": "35", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "fd503ac0a00e84380c540a39ff221c6ea339a37ffcee0bddaef51f3c9d0f250d", "class_name": "RelatedNodeInfo"}}, "hash": "749e1fac1adfb512277936bab9532885c0719a8bcbe7cc0b1bb28a665e5b4311", "text": "Le r\u00e9sultat d\u2019ensemble de chaque cat\u00e9gorie de revenus est obtenu en totalisant, s\u2019il y a lieu, \nle b\u00e9n\u00e9fice ou revenu aff\u00e9rent \u00e0 chacune des entreprises, exploitations ou professions \nressortissant \u00e0 cette cat\u00e9gorie et d\u00e9termin\u00e9 dans les conditions pr\u00e9vues pour cette derni\u00e8re. \nEst consid\u00e9r\u00e9 comme revenu acquis, le revenu dont le b\u00e9n\u00e9ficiaire peut se pr\u00e9valoir d\u2019un \ndroit certain, m\u00eame si le fait qui le rend disponible ne s\u2019est pas encore produit. \nSection 1 - D\u00e9termination des b\u00e9n\u00e9fices ou des revenus nets des diverses cat\u00e9gories \nde revenus \nSous -section 1 - Revenus fo nciers \nA. D\u00e9finition des revenus imposables \nArt.85. - Sous r\u00e9serve des dispositions de l\u2019article 86 ci -dessous, sont compris dans la \ncat\u00e9gorie des revenus fonciers, lorsqu\u2019ils ne sont pas inclus dans les b\u00e9n\u00e9fices d\u2019une \nentreprise industrielle, commerciale ou artisanale, d\u2019une exploitation agricole ou d\u2019une \nprofession non commerciale : \n\u2022 1\u00b0 les revenus provenant de la location des propri\u00e9t\u00e9s b\u00e2ties telles que maisons et usines \nainsi que les revenus provenant de la location : \n- a) de l\u2019outillage des \u00e9tablissement s industriels, des installations commerciales ou \nindustrielles, consid\u00e9r\u00e9s comme biens immeubles par destination au sens de la loi ; \n- b) du droit d\u2019affichage, de la concession du droit d\u2019exploitation des carri\u00e8res, de \nredevances analogues ayant leur origine dans le droit de propri\u00e9t\u00e9 ou d\u2019usufruit ; \n\u2022 2\u00b0 les revenus provenant de la location des propri\u00e9t\u00e9s non b\u00e2ties de toute nature y \ncompris ceux des terrains occup\u00e9s par des carri\u00e8res, \u00e9tangs, marais. \nB. Exemptions \nArt.86.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "33599396-c349-4e28-b286-3eccf8ee116f": {"__data__": {"id_": "33599396-c349-4e28-b286-3eccf8ee116f", "embedding": null, "metadata": {"page_label": "35", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "c573711b-295d-46b4-9660-38683e3386b8", "node_type": "4", "metadata": {"page_label": "35", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "c8a7ef2c1401fa336fd5c6e143de823183f2b9ed5eef5a009d15d9a6dc8fb2be", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "5f5883a6-18e6-4c2c-b837-ae4ca5796773", "node_type": "1", "metadata": {"page_label": "35", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "749e1fac1adfb512277936bab9532885c0719a8bcbe7cc0b1bb28a665e5b4311", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "eb780b8e-5b8c-45c5-80b8-4fcb2f14e002", "node_type": "1", "metadata": {"page_label": "36", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "4fdd1d86c6f98b340961443c55cefc0ca74ba2507d2dadf7d431e42e5c451f33", "class_name": "RelatedNodeInfo"}}, "hash": "fd503ac0a00e84380c540a39ff221c6ea339a37ffcee0bddaef51f3c9d0f250d", "text": "B. Exemptions \nArt.86. - N\u2019entrent pas dans la d\u00e9termination des revenus fonciers : \n\u2022 les revenus des immeubles appartenant \u00e0 l\u2019\u00c9tat ; \n\u2022 les revenus des immeubles dont le propri\u00e9taire se r\u00e9serve la jouissance. \nC. D\u00e9termination du revenu imposable \nArt.87. - Le revenu net foncier est \u00e9gal \u00e0 la diff\u00e9rence entr e le montant du revenu brut et le \ntotal des charges de la propri\u00e9t\u00e9. \nArt.88. - Le revenu brut des immeubles ou parties d\u2019immeubles donn\u00e9s en location est \nconstitu\u00e9 par le montant des recettes brutes per\u00e7ues par le propri\u00e9taire, augment\u00e9 du", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "eb780b8e-5b8c-45c5-80b8-4fcb2f14e002": {"__data__": {"id_": "eb780b8e-5b8c-45c5-80b8-4fcb2f14e002", "embedding": null, "metadata": {"page_label": "36", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "6597ed60-3d53-4a43-8d12-43a845f8248f", "node_type": "4", "metadata": {"page_label": "36", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "aced51c5c14884f0b4f36b8bd4d354e5f56fa91cf829294896fdc7f12afdfce3", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "33599396-c349-4e28-b286-3eccf8ee116f", "node_type": "1", "metadata": {"page_label": "35", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "fd503ac0a00e84380c540a39ff221c6ea339a37ffcee0bddaef51f3c9d0f250d", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "9b5379f2-d841-4aee-bf44-f064e4057014", "node_type": "1", "metadata": {"page_label": "36", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "3b879ca53c94ef3922467c444dcd9d7e03e69868ff68184ec3579e3b22dae8ff", "class_name": "RelatedNodeInfo"}}, "hash": "4fdd1d86c6f98b340961443c55cefc0ca74ba2507d2dadf7d431e42e5c451f33", "text": "montant des d\u00e9pen ses incombant normalement \u00e0 ce dernier et mises par les conventions \u00e0 \nla charge des locataires, et diminu\u00e9 du montant des d\u00e9penses support\u00e9es par le propri\u00e9taire \npour le compte des locataires. \nArt.89. - Les charges de la propri\u00e9t\u00e9 d\u00e9ductibles pour la d\u00e9term ination du revenu net \ncomprennent : \n\u2022 les int\u00e9r\u00eats de dettes contract\u00e9es aupr\u00e8s d\u2019un organisme financier pour la conservation, \nl\u2019acquisition, la construction, la r\u00e9paration ou l\u2019am\u00e9lioration desdites propri\u00e9t\u00e9s ; \n\u2022 les impositions autres que celles incombant n ormalement \u00e0 l\u2019occupant, per\u00e7ues \u00e0 raison \ndesdites propri\u00e9t\u00e9s et notamment la taxe sp\u00e9ciale immobili\u00e8re sur les loyers et la \ncontribution fonci\u00e8re des propri\u00e9t\u00e9s b\u00e2ties et la contribution fonci\u00e8re des propri\u00e9t\u00e9s non \nb\u00e2ties acquitt\u00e9es au cours de l\u2019exercice pour lesdites propri\u00e9t\u00e9s ; \n\u2022 une d\u00e9duction forfaitaire \u00e9gale \u00e0 30 % des revenus bruts et repr\u00e9sentant les frais de \ngestion, d\u2019assurance, d\u2019entretien et d\u2019amortissement applicable aux seuls revenus \nd\u00e9clar\u00e9s spontan\u00e9ment par les titulaires desdits revenus dan s les d\u00e9lais pr\u00e9vus par les \nr\u00e9gimes d\u00e9claratifs avant toute relance ou mise en demeure par l\u2019Administration des \nimp\u00f4ts. \nToutefois, le contribuable peut opter pour la prise en consid\u00e9ration des frais r\u00e9els justifi\u00e9s \npar factures, mais cette option est irr\u00e9v ocable pour trois ann\u00e9es cons\u00e9cutives. \nQuelle que soit la m\u00e9thode d\u2019\u00e9valuation, forfaitaire ou r\u00e9elle, des frais retenus par le \ncontribuable, celle -ci devra \u00eatre appliqu\u00e9e \u00e0 l\u2019ensemble du patrimoine immobilier donn\u00e9 en \nlocation. \nSous -section 2 - Traitement s, salaires, pensions et rentes viag\u00e8res \nA. D\u00e9finition des revenus imposables \nArt.90.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "9b5379f2-d841-4aee-bf44-f064e4057014": {"__data__": {"id_": "9b5379f2-d841-4aee-bf44-f064e4057014", "embedding": null, "metadata": {"page_label": "36", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "6597ed60-3d53-4a43-8d12-43a845f8248f", "node_type": "4", "metadata": {"page_label": "36", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "aced51c5c14884f0b4f36b8bd4d354e5f56fa91cf829294896fdc7f12afdfce3", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "eb780b8e-5b8c-45c5-80b8-4fcb2f14e002", "node_type": "1", "metadata": {"page_label": "36", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "4fdd1d86c6f98b340961443c55cefc0ca74ba2507d2dadf7d431e42e5c451f33", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "55e9adc5-b98f-4beb-b8fd-52f7d49b88bf", "node_type": "1", "metadata": {"page_label": "36", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "ad06d055d142528da99055a807de8e7d83964b71d3910848d7c1cfb74bbe269d", "class_name": "RelatedNodeInfo"}}, "hash": "3b879ca53c94ef3922467c444dcd9d7e03e69868ff68184ec3579e3b22dae8ff", "text": "Toutefois, le contribuable peut opter pour la prise en consid\u00e9ration des frais r\u00e9els justifi\u00e9s \npar factures, mais cette option est irr\u00e9v ocable pour trois ann\u00e9es cons\u00e9cutives. \nQuelle que soit la m\u00e9thode d\u2019\u00e9valuation, forfaitaire ou r\u00e9elle, des frais retenus par le \ncontribuable, celle -ci devra \u00eatre appliqu\u00e9e \u00e0 l\u2019ensemble du patrimoine immobilier donn\u00e9 en \nlocation. \nSous -section 2 - Traitement s, salaires, pensions et rentes viag\u00e8res \nA. D\u00e9finition des revenus imposables \nArt.90. - (L.F.R.2020) Sont imposables dans la cat\u00e9gorie des traitements et salaires au \nmoment de la lev\u00e9e d\u2019option, les gains d\u2019acquisition qui r\u00e9sultent de la diff\u00e9rence entre l a \nvaleur des titres lors de la lev\u00e9e d\u2019option et leur prix de souscription ou d\u2019acquisition dans le \ncadre de l\u2019attribution d\u2019actions \u00e0 titre pr\u00e9f\u00e9rentiel au personnel. \nLa plus -value \u00e9ventuelle r\u00e9alis\u00e9e en cas de cession des actions acquises \u00e0 titre pr\u00e9f\u00e9re ntiel \nest \u00e9galement soumise \u00e0 l\u2019imp\u00f4t dans la m\u00eame cat\u00e9gorie. Elle est constitu\u00e9e par la diff\u00e9rence \nentre le prix de cession et la valeur r\u00e9elle de l\u2019action au moment de la souscription. \nUn abattement de 50 % est op\u00e9r\u00e9 sur le montant de la plus -value. \nSont \u00e9galement imposables dans la cat\u00e9gorie des traitements et salaires, les gains r\u00e9sultant \nde l\u2019attribution gratuite d\u2019actions au personnel au moment de la cession desdites actions. \nB. Exemptions \nArt.91. - Sont affranchis de l\u2019imp\u00f4t : \n\u2022 1\u00b0 les a llocations ou avantages \u00e0 caract\u00e8re familial vers\u00e9s par les employeurs \u00e0 leurs \nemploy\u00e9s.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "55e9adc5-b98f-4beb-b8fd-52f7d49b88bf": {"__data__": {"id_": "55e9adc5-b98f-4beb-b8fd-52f7d49b88bf", "embedding": null, "metadata": {"page_label": "36", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "6597ed60-3d53-4a43-8d12-43a845f8248f", "node_type": "4", "metadata": {"page_label": "36", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "aced51c5c14884f0b4f36b8bd4d354e5f56fa91cf829294896fdc7f12afdfce3", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "9b5379f2-d841-4aee-bf44-f064e4057014", "node_type": "1", "metadata": {"page_label": "36", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "3b879ca53c94ef3922467c444dcd9d7e03e69868ff68184ec3579e3b22dae8ff", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "91b61ec0-81cf-4bd6-ae7f-e7819dc965a9", "node_type": "1", "metadata": {"page_label": "37", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "068268278189365f81024a2e4a4b4737070641867483d3be95e2d3d0a03ae43b", "class_name": "RelatedNodeInfo"}}, "hash": "ad06d055d142528da99055a807de8e7d83964b71d3910848d7c1cfb74bbe269d", "text": "La plus -value \u00e9ventuelle r\u00e9alis\u00e9e en cas de cession des actions acquises \u00e0 titre pr\u00e9f\u00e9re ntiel \nest \u00e9galement soumise \u00e0 l\u2019imp\u00f4t dans la m\u00eame cat\u00e9gorie. Elle est constitu\u00e9e par la diff\u00e9rence \nentre le prix de cession et la valeur r\u00e9elle de l\u2019action au moment de la souscription. \nUn abattement de 50 % est op\u00e9r\u00e9 sur le montant de la plus -value. \nSont \u00e9galement imposables dans la cat\u00e9gorie des traitements et salaires, les gains r\u00e9sultant \nde l\u2019attribution gratuite d\u2019actions au personnel au moment de la cession desdites actions. \nB. Exemptions \nArt.91. - Sont affranchis de l\u2019imp\u00f4t : \n\u2022 1\u00b0 les a llocations ou avantages \u00e0 caract\u00e8re familial vers\u00e9s par les employeurs \u00e0 leurs \nemploy\u00e9s. Le plafond maximum admis est de 20.000 FCFA par mois et par enfant ; \n\u2022 2\u00b0 les allocations, indemnit\u00e9s et prestations servies sous quelle que forme que ce soit par \nl\u2019\u00c9tat , les collectivit\u00e9s et \u00e9tablissements publics en vertu des lois et d\u00e9crets d\u2019assistance \net d\u2019assurance ; \n\u2022 3\u00b0 les bourses d\u2019\u00e9tudiants ;", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "91b61ec0-81cf-4bd6-ae7f-e7819dc965a9": {"__data__": {"id_": "91b61ec0-81cf-4bd6-ae7f-e7819dc965a9", "embedding": null, "metadata": {"page_label": "37", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "0407320e-89ae-4673-b671-400fe3f180a2", "node_type": "4", "metadata": {"page_label": "37", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "38d2e61ccd89dbca5365398b930c562afc1787badd60751ee150c84266b9667f", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "55e9adc5-b98f-4beb-b8fd-52f7d49b88bf", "node_type": "1", "metadata": {"page_label": "36", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "ad06d055d142528da99055a807de8e7d83964b71d3910848d7c1cfb74bbe269d", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "4468e773-d650-41c4-a979-f2a4d69acc36", "node_type": "1", "metadata": {"page_label": "37", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "98ed43a9c9893ee8289c7162bd35e0d868958b05e30c8eb03960a86b6bc91da0", "class_name": "RelatedNodeInfo"}}, "hash": "068268278189365f81024a2e4a4b4737070641867483d3be95e2d3d0a03ae43b", "text": "\u2022 4\u00b0 la retraite du combattant ; \n\u2022 5\u00b0 les indemnit\u00e9s temporaires, prestations et rentes viag\u00e8res servies aux victimes \nd\u2019accide nt du travail ou \u00e0 leurs ayants droit ; \n\u2022 6\u00b0 les pensions pour blessure et invalidit\u00e9 accord\u00e9es aux personnes ayant servi aux forces \narm\u00e9es, aux veuves de guerres, aux victimes civiles de la guerre ou \u00e0 leurs ayants droit ; \n\u2022 7\u00b0 les rentes viag\u00e8res servies en repr\u00e9sentation de dommages -int\u00e9r\u00eats en vertu d\u2019une \ncondamnation prononc\u00e9e judiciairement pour la r\u00e9paration d\u2019un pr\u00e9judice corporel \nayant entra\u00een\u00e9 pour la victime une incapacit\u00e9 permanente totale l\u2019obligeant \u00e0 avoir \nrecours \u00e0 l\u2019assistance d\u2019une tierce pers onne pour effectuer les actes ordinaires de la vie ; \n\u2022 8\u00b0 le capital d\u00e9c\u00e8s ; \n\u2022 9\u00b0 les indemnit\u00e9s repr\u00e9sentatives de frais vers\u00e9es aux fonctionnaires et personnels \nassimil\u00e9s par la Direction G\u00e9n\u00e9rale du Budget, \u00e0 savoir : \n- indemnit\u00e9 de logement, r\u00e9sidence et ame ublement ; \n- indemnit\u00e9 de transport ; \n\u2022 10\u00b0 les frais de voyage pour cong\u00e9 r\u00e9ellement expos\u00e9s dans la limite de la valeur d\u2019un \nbillet par an au tarif normal ; ceux -ci s\u2019entendent du lieu de travail au lieu d\u2019origine en \nligne directe ; \n\u2022 11\u00b0 les revenus constitut ifs de primes de performance, de primes de rendement, de \nprimes d\u2019int\u00e9ressement, de gratifications, de bonus de fin d\u2019ann\u00e9e, de bonus de \nperformance, de primes de r\u00e9sultat, de treizi\u00e8me mois, de primes de fin d\u2019ann\u00e9e, vers\u00e9s \ndans l\u2019ann\u00e9e par des entreprise s \u00e0 leurs salari\u00e9s.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "4468e773-d650-41c4-a979-f2a4d69acc36": {"__data__": {"id_": "4468e773-d650-41c4-a979-f2a4d69acc36", "embedding": null, "metadata": {"page_label": "37", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "0407320e-89ae-4673-b671-400fe3f180a2", "node_type": "4", "metadata": {"page_label": "37", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "38d2e61ccd89dbca5365398b930c562afc1787badd60751ee150c84266b9667f", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "91b61ec0-81cf-4bd6-ae7f-e7819dc965a9", "node_type": "1", "metadata": {"page_label": "37", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "068268278189365f81024a2e4a4b4737070641867483d3be95e2d3d0a03ae43b", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "891296b6-d61c-4f29-97ce-ce8316a1f1a9", "node_type": "1", "metadata": {"page_label": "37", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "1a76ceb5069125c9b7526e43bcae533b4cd920496e0927021e8af35b5b32373b", "class_name": "RelatedNodeInfo"}}, "hash": "98ed43a9c9893ee8289c7162bd35e0d868958b05e30c8eb03960a86b6bc91da0", "text": "Toutefois, l\u2019exon\u00e9ration de ces revenus \nn\u2019est autoris\u00e9e que dans la limite annuelle et globale de 4.000.000 FCFA ; \n\u2022 12\u00b0 l\u2019indemnit\u00e9 vers\u00e9e dans le cadre d\u2019un stage en entreprise, sous r\u00e9serve du respect des \nconditions suivantes : \n- la dur\u00e9 e du stage doit \u00eatre de six mois maximum ; cette dur\u00e9e peut \u00eatre port\u00e9e \u00e0 douze \nmois dans le cadre d\u2019un programme d\u2019\u00e9tudes avec un \u00e9tablissement agr\u00e9\u00e9 ; \n- l\u2019indemnit\u00e9 allou\u00e9e ne doit pas \u00eatre sup\u00e9rieure \u00e0 500.000 FCFA par mois. \nArt.91 bis.- Les allocations s p\u00e9ciales destin\u00e9es \u00e0 couvrir les frais inh\u00e9rents \u00e0 la fonction ou \u00e0 \nl\u2019emploi, dans la mesure o\u00f9 elles sont effectivement utilis\u00e9es conform\u00e9ment \u00e0 leur objet et ne \nsont pas exag\u00e9r\u00e9es, sont affranchies de l\u2019IRPP dans la cat\u00e9gorie des traitements et salaires. Il \ns\u2019agit des primes et indemnit\u00e9s ci -apr\u00e8s : \n\u2022 prime de caisse ; \n\u2022 indemnit\u00e9 de responsabilit\u00e9 ; \n\u2022 indemnit\u00e9 de repr\u00e9sentation ; \n\u2022 indemnit\u00e9 de mission ; \n\u2022 indemnit\u00e9 de v\u00eatement (blanchissage et habillement) ; \n\u2022 indemnit\u00e9 de voiture ou d\u2019entretien de v\u00e9hicule ; \n\u2022 inde mnit\u00e9 de d\u00e9placement ; \n\u2022 indemnit\u00e9 de transport. \nToutefois, l\u2019exemption de ces indemnit\u00e9s n\u2019est admise que sous r\u00e9serve que lesdites \nindemnit\u00e9s pr\u00e9sentent exclusivement le caract\u00e8re indiqu\u00e9 par leur d\u00e9nomination et qu\u2019elles \nsoient r\u00e9ellement justifi\u00e9es. \nLe b\u00e9n\u00e9fice de l\u2019exon\u00e9ration des primes et indemnit\u00e9s vis\u00e9es ci -dessous est subordonn\u00e9 au \nrespect de certaines modalit\u00e9s. \nLa prime de caisse n\u2019est exon\u00e9r\u00e9e que pour les personnes effectivement responsables d\u2019une \ncaisse dans l\u2019entreprise.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "891296b6-d61c-4f29-97ce-ce8316a1f1a9": {"__data__": {"id_": "891296b6-d61c-4f29-97ce-ce8316a1f1a9", "embedding": null, "metadata": {"page_label": "37", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "0407320e-89ae-4673-b671-400fe3f180a2", "node_type": "4", "metadata": {"page_label": "37", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "38d2e61ccd89dbca5365398b930c562afc1787badd60751ee150c84266b9667f", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "4468e773-d650-41c4-a979-f2a4d69acc36", "node_type": "1", "metadata": {"page_label": "37", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "98ed43a9c9893ee8289c7162bd35e0d868958b05e30c8eb03960a86b6bc91da0", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "66f62215-9c76-41b1-bca6-3663b51011f7", "node_type": "1", "metadata": {"page_label": "38", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "66173ea5c3467b033d162a6578c3c5eb8d2fe1627747aec817be90e3d4b5a016", "class_name": "RelatedNodeInfo"}}, "hash": "1a76ceb5069125c9b7526e43bcae533b4cd920496e0927021e8af35b5b32373b", "text": "Toutefois, l\u2019exemption de ces indemnit\u00e9s n\u2019est admise que sous r\u00e9serve que lesdites \nindemnit\u00e9s pr\u00e9sentent exclusivement le caract\u00e8re indiqu\u00e9 par leur d\u00e9nomination et qu\u2019elles \nsoient r\u00e9ellement justifi\u00e9es. \nLe b\u00e9n\u00e9fice de l\u2019exon\u00e9ration des primes et indemnit\u00e9s vis\u00e9es ci -dessous est subordonn\u00e9 au \nrespect de certaines modalit\u00e9s. \nLa prime de caisse n\u2019est exon\u00e9r\u00e9e que pour les personnes effectivement responsables d\u2019une \ncaisse dans l\u2019entreprise. \nL\u2019inde mnit\u00e9 de voiture ou d\u2019entretien de v\u00e9hicule n\u2019est exon\u00e9r\u00e9e que pour les b\u00e9n\u00e9ficiaires \nqui ne disposent pas d\u2019une voiture fournie par la soci\u00e9t\u00e9, ou entretenue par celle -ci et qui", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "66f62215-9c76-41b1-bca6-3663b51011f7": {"__data__": {"id_": "66f62215-9c76-41b1-bca6-3663b51011f7", "embedding": null, "metadata": {"page_label": "38", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "b27d80d4-ff8d-48bd-b2f2-a71ce3a6ba7f", "node_type": "4", "metadata": {"page_label": "38", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "760a157545826f7e97ae1f1b18402781277ba78db8524263ec75f5235772b438", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "891296b6-d61c-4f29-97ce-ce8316a1f1a9", "node_type": "1", "metadata": {"page_label": "37", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "1a76ceb5069125c9b7526e43bcae533b4cd920496e0927021e8af35b5b32373b", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "18b3ffe1-3228-4989-b0aa-286a3fab236b", "node_type": "1", "metadata": {"page_label": "38", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "2cdb571abce1a06c003fd76f8186afbace6f47141baa315b78368702373da122", "class_name": "RelatedNodeInfo"}}, "hash": "66173ea5c3467b033d162a6578c3c5eb8d2fe1627747aec817be90e3d4b5a016", "text": "utilisent leur v\u00e9hicule \u00e0 des fins professionnelles. Toutefois, cette indemni t\u00e9 forfaitaire \nallou\u00e9e par l\u2019employeur n\u2019est exon\u00e9r\u00e9e que dans la limite de 100.000 FCFA par mois. \nL\u2019indemnit\u00e9 de d\u00e9placement qui repr\u00e9sente une indemnit\u00e9 forfaitaire journali\u00e8re n\u2019est \nexon\u00e9r\u00e9e que dans la mesure o\u00f9 elle correspond exactement \u00e0 la dur\u00e9e du d\u00e9placement \neffectu\u00e9 par le salari\u00e9 dans le cadre de son activit\u00e9 professionnelle pour le compte de \nl\u2019entreprise. Elle est exclusive du remboursement des frais r\u00e9els. \nL\u2019indemnit\u00e9 de voiture ou d\u2019entretien de v\u00e9hicule et l\u2019indemnit\u00e9 de d\u00e9placement ne sont pas \ncumulables. \nL\u2019indemnit\u00e9 de v\u00eatement (blanchissage et habillement) vers\u00e9e au salari\u00e9 n\u2019est exon\u00e9r\u00e9e que \nsi elle se rapporte \u00e0 des v\u00eatements sp\u00e9cifiques ou \u00e0 des tenues professionnelles. \nL\u2019indemnit\u00e9 de transport vers\u00e9e aux travailleurs pour faire face au x frais de d\u00e9placement du \ndomicile au lieu de travail et vice -versa n\u2019est d\u00e9fiscalis\u00e9e que sous les conditions suivantes : \n\u2022 travailleur dont le d\u00e9placement n\u00e9cessite quatre voyages par jour : 5.000 FCFA ; \n\u2022 travailleur dont le d\u00e9placement n\u00e9cessite deux voyag es par jour : 2.500 FCFA. \nL\u2019indemnit\u00e9 de transport ne doit pas \u00eatre vers\u00e9e lorsque : \n\u2022 l\u2019entreprise assure le transport ; \n\u2022 les frais de transport sont rembours\u00e9s par la soci\u00e9t\u00e9 ; \n\u2022 le salari\u00e9 est log\u00e9 dans la concession de la soci\u00e9t\u00e9. \nEn cas de cumul, l\u2019indemni t\u00e9 doit \u00eatre r\u00e9int\u00e9gr\u00e9e dans l\u2019assiette imposable. \nLa d\u00e9finition des diff\u00e9rentes indemnit\u00e9s affranchies d\u2019imp\u00f4t sera pr\u00e9cis\u00e9e par voie \nd\u2019instruction administrative.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "18b3ffe1-3228-4989-b0aa-286a3fab236b": {"__data__": {"id_": "18b3ffe1-3228-4989-b0aa-286a3fab236b", "embedding": null, "metadata": {"page_label": "38", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "b27d80d4-ff8d-48bd-b2f2-a71ce3a6ba7f", "node_type": "4", "metadata": {"page_label": "38", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "760a157545826f7e97ae1f1b18402781277ba78db8524263ec75f5235772b438", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "66f62215-9c76-41b1-bca6-3663b51011f7", "node_type": "1", "metadata": {"page_label": "38", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "66173ea5c3467b033d162a6578c3c5eb8d2fe1627747aec817be90e3d4b5a016", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "daa7a9c4-baef-4bda-964f-05a0301b608e", "node_type": "1", "metadata": {"page_label": "38", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "a9c8042844dd17214d80aa1456df0f63beab7752b01698c02f5e9435e9d545cd", "class_name": "RelatedNodeInfo"}}, "hash": "2cdb571abce1a06c003fd76f8186afbace6f47141baa315b78368702373da122", "text": "L\u2019indemnit\u00e9 de transport ne doit pas \u00eatre vers\u00e9e lorsque : \n\u2022 l\u2019entreprise assure le transport ; \n\u2022 les frais de transport sont rembours\u00e9s par la soci\u00e9t\u00e9 ; \n\u2022 le salari\u00e9 est log\u00e9 dans la concession de la soci\u00e9t\u00e9. \nEn cas de cumul, l\u2019indemni t\u00e9 doit \u00eatre r\u00e9int\u00e9gr\u00e9e dans l\u2019assiette imposable. \nLa d\u00e9finition des diff\u00e9rentes indemnit\u00e9s affranchies d\u2019imp\u00f4t sera pr\u00e9cis\u00e9e par voie \nd\u2019instruction administrative. \nArt.91 ter.- (L.F.2019, L.F.R.2020 ) Les indemnit\u00e9s de licenciement et les indemnit\u00e9s de \nservices rendus entrent dans la cat\u00e9gorie des indemnit\u00e9s de rupture du contrat de travail \npr\u00e9vues par les articles 70 et suivants du Code du travail. \nL\u2019indemnit\u00e9 de services rendus est vers\u00e9e : \n\u2022 au travailleur faisant valoir ses droits \u00e0 la retraite ; \n\u2022 aux ayan ts droit du travailleur d\u00e9c\u00e9d\u00e9 ; \n\u2022 au travailleur d\u00e9missionnaire dans le cadre d\u2019un d\u00e9part volontaire. \nL\u2019indemnit\u00e9 de licenciement est vers\u00e9e \u00e0 l\u2019employ\u00e9 en cas de rupture du contrat de travail \u00e0 \nl\u2019initiative de l\u2019employeur. \nL\u2019indemnit\u00e9 de licenciement et l\u2019 indemnit\u00e9 de services rendus ne sont pas cumulables. \nL\u2019indemnit\u00e9 de services rendus est imposable dans les conditions suivantes : \n\u2022 en cas de d\u00e9part \u00e0 la retraite : imposable \u00e0 50 % entre les mains du b\u00e9n\u00e9ficiaire ; \n\u2022 en cas de d\u00e9c\u00e8s : imposable \u00e0 50 % entre les mains des ayants droit du travailleur d\u00e9c\u00e9d\u00e9 ; \n\u2022 en cas de d\u00e9mission : imposable \u00e0 100 % entre les mains du b\u00e9n\u00e9ficiaire, sauf si le salari\u00e9 \napporte la preuve que sa d\u00e9mission est due \u00e0 un comportement fautif de son employeur.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "daa7a9c4-baef-4bda-964f-05a0301b608e": {"__data__": {"id_": "daa7a9c4-baef-4bda-964f-05a0301b608e", "embedding": null, "metadata": {"page_label": "38", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "b27d80d4-ff8d-48bd-b2f2-a71ce3a6ba7f", "node_type": "4", "metadata": {"page_label": "38", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "760a157545826f7e97ae1f1b18402781277ba78db8524263ec75f5235772b438", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "18b3ffe1-3228-4989-b0aa-286a3fab236b", "node_type": "1", "metadata": {"page_label": "38", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "2cdb571abce1a06c003fd76f8186afbace6f47141baa315b78368702373da122", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "3c59ae61-8934-4ba4-81e5-40385d2e20be", "node_type": "1", "metadata": {"page_label": "39", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "4ba39667723c9352b45557a56845666fc7be1cbd06954be419738cf2f04573ba", "class_name": "RelatedNodeInfo"}}, "hash": "a9c8042844dd17214d80aa1456df0f63beab7752b01698c02f5e9435e9d545cd", "text": "L\u2019indemnit\u00e9 de licenciement et l\u2019 indemnit\u00e9 de services rendus ne sont pas cumulables. \nL\u2019indemnit\u00e9 de services rendus est imposable dans les conditions suivantes : \n\u2022 en cas de d\u00e9part \u00e0 la retraite : imposable \u00e0 50 % entre les mains du b\u00e9n\u00e9ficiaire ; \n\u2022 en cas de d\u00e9c\u00e8s : imposable \u00e0 50 % entre les mains des ayants droit du travailleur d\u00e9c\u00e9d\u00e9 ; \n\u2022 en cas de d\u00e9mission : imposable \u00e0 100 % entre les mains du b\u00e9n\u00e9ficiaire, sauf si le salari\u00e9 \napporte la preuve que sa d\u00e9mission est due \u00e0 un comportement fautif de son employeur. \nDans ce cas, l\u2019indemnit\u00e9 re \u00e7ue, exon\u00e9r\u00e9e de l\u2019imp\u00f4t sur les salaires, suit le sort fiscal de \nl\u2019indemnit\u00e9 de licenciement. \nL\u2019indemnit\u00e9 transactionnelle ou indemnit\u00e9 dite de bonne s\u00e9paration est imposable \u00e0 50 % \nentre les mains du b\u00e9n\u00e9ficiaire.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "3c59ae61-8934-4ba4-81e5-40385d2e20be": {"__data__": {"id_": "3c59ae61-8934-4ba4-81e5-40385d2e20be", "embedding": null, "metadata": {"page_label": "39", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "096bb795-6541-4758-9bc1-ee8daf462102", "node_type": "4", "metadata": {"page_label": "39", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "89f798c4c70a423ad15b648aaf943f5438c72b7fba69ae007f39f1b08d689ac3", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "daa7a9c4-baef-4bda-964f-05a0301b608e", "node_type": "1", "metadata": {"page_label": "38", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "a9c8042844dd17214d80aa1456df0f63beab7752b01698c02f5e9435e9d545cd", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "d4001a8b-0696-48db-9bbb-3c1c9481c05c", "node_type": "1", "metadata": {"page_label": "39", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "51efd6106d1e5b82210f1327099181bed981d7fdd5f8324675fece635cf995db", "class_name": "RelatedNodeInfo"}}, "hash": "4ba39667723c9352b45557a56845666fc7be1cbd06954be419738cf2f04573ba", "text": "L\u2019indemnit\u00e9 de services rendus en cas de d\u00e9c\u00e8s est exon\u00e9r\u00e9e d\u2019imp\u00f4t sur les salaires. Il en est \nde m\u00eame de l\u2019indemnit\u00e9 de licenciement ou de d\u00e9part volontaire vers\u00e9e dans le cadre d\u2019un \nplan social. \nC. D\u00e9termination du revenu imposable \nArt.92. - (L.F.R.2018) Pour la d\u00e9termination des bases d\u2019imp osition, il est tenu compte du \nmontant net des traitements, indemnit\u00e9s, \u00e9moluments, salaires. pensions et rentes viag\u00e8res \nainsi que de tous les avantages en argent et en nature accord\u00e9s aux int\u00e9ress\u00e9s apr\u00e8s \nd\u00e9ductions des retenues faites par l\u2019employeur, e n vue de la constitution de pensions ou de \nretraites, des cotisations aux assurances sociales et de l\u2019acquisition de la r\u00e9sidence principale \ndu salari\u00e9 dans la limite de 6.000.000 FCFA par an sur une p\u00e9riode de 5 ans. \nArt.93. - (L.F.R.2020) Les avantages en nature sont \u00e9valu\u00e9s comme suit : \n\u2022 logement : 15 % ; \n\u2022 domesticit\u00e9 : 5 % ; \n\u2022 eau, \u00e9clairage : 5 % ; \n\u2022 nourriture : 25 % avec un maximum de 120.000 FCFA par personne et par mois, sauf s\u2019il \ns\u2019agit de la fourniture de ration aux salari\u00e9s rendue obligatoire par l\u2019arr \u00eat\u00e9 n\u00b0259 du 08 \nf\u00e9vrier 1954. \nToute indemnit\u00e9 repr\u00e9sentative d\u2019avantage en nature doit \u00eatre comprise dans la base \nd\u2019imposition dans la limite des taux pr\u00e9vus ci -dessus et du montant effectivement re\u00e7u par \nle contribuable, sauf disposition expresse l\u2019exon\u00e9r ant.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "d4001a8b-0696-48db-9bbb-3c1c9481c05c": {"__data__": {"id_": "d4001a8b-0696-48db-9bbb-3c1c9481c05c", "embedding": null, "metadata": {"page_label": "39", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "096bb795-6541-4758-9bc1-ee8daf462102", "node_type": "4", "metadata": {"page_label": "39", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "89f798c4c70a423ad15b648aaf943f5438c72b7fba69ae007f39f1b08d689ac3", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "3c59ae61-8934-4ba4-81e5-40385d2e20be", "node_type": "1", "metadata": {"page_label": "39", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "4ba39667723c9352b45557a56845666fc7be1cbd06954be419738cf2f04573ba", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "6d8deb72-4cb0-49fb-a955-bad7f18d5195", "node_type": "1", "metadata": {"page_label": "39", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "56be1477097cdd39482defdf3144e31686438d996020ed36f547b43d57eb8235", "class_name": "RelatedNodeInfo"}}, "hash": "51efd6106d1e5b82210f1327099181bed981d7fdd5f8324675fece635cf995db", "text": "Art.93. - (L.F.R.2020) Les avantages en nature sont \u00e9valu\u00e9s comme suit : \n\u2022 logement : 15 % ; \n\u2022 domesticit\u00e9 : 5 % ; \n\u2022 eau, \u00e9clairage : 5 % ; \n\u2022 nourriture : 25 % avec un maximum de 120.000 FCFA par personne et par mois, sauf s\u2019il \ns\u2019agit de la fourniture de ration aux salari\u00e9s rendue obligatoire par l\u2019arr \u00eat\u00e9 n\u00b0259 du 08 \nf\u00e9vrier 1954. \nToute indemnit\u00e9 repr\u00e9sentative d\u2019avantage en nature doit \u00eatre comprise dans la base \nd\u2019imposition dans la limite des taux pr\u00e9vus ci -dessus et du montant effectivement re\u00e7u par \nle contribuable, sauf disposition expresse l\u2019exon\u00e9r ant. \nToutefois, l\u2019indemnit\u00e9 repr\u00e9sentative d\u2019avantage pour logement, quelle que soit sa \nd\u00e9signation, est limit\u00e9e \u00e0 40 % du salaire brut mensuel avant ladite indemnit\u00e9, et ce, dans un \nplafond de 250.000 FCFA par mois. \nLa fraction de l\u2019indemnit\u00e9 repr\u00e9sentati ve d\u2019avantage pour logement qui d\u00e9passe la limite ci -\ndessus indiqu\u00e9e est comprise en totalit\u00e9 dans le revenu brut imposable. \nPour le calcul des avantages en nature, la base de r\u00e9f\u00e9rence est constitu\u00e9e par le montant \nbrut du salaire apr\u00e8s d\u00e9duction des rete nues faites par l\u2019employeur au titre des retraites et \nde la s\u00e9curit\u00e9 sociale, compte non tenu des indemnit\u00e9s vis\u00e9es \u00e0 l\u2019article 91 bis ci -dessus \nqu\u2019elles soient exon\u00e9r\u00e9es ou non. \nArt.94. - Le montant du revenu imposable est d\u00e9termin\u00e9 en d\u00e9duisant du montant net des \nrevenus calcul\u00e9s, conform\u00e9ment \u00e0 l\u2019article 92 ci -dessus, les frais professionnels \u00e9valu\u00e9s \nforfaitairement \u00e0 20 %, mais limit\u00e9s \u00e0 10.000.000 FCFA.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "6d8deb72-4cb0-49fb-a955-bad7f18d5195": {"__data__": {"id_": "6d8deb72-4cb0-49fb-a955-bad7f18d5195", "embedding": null, "metadata": {"page_label": "39", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "096bb795-6541-4758-9bc1-ee8daf462102", "node_type": "4", "metadata": {"page_label": "39", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "89f798c4c70a423ad15b648aaf943f5438c72b7fba69ae007f39f1b08d689ac3", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "d4001a8b-0696-48db-9bbb-3c1c9481c05c", "node_type": "1", "metadata": {"page_label": "39", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "51efd6106d1e5b82210f1327099181bed981d7fdd5f8324675fece635cf995db", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "4c7a261e-e35b-4a46-b58d-f3064316d26a", "node_type": "1", "metadata": {"page_label": "40", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "fd060a97496c98da84bc20723469279e64ad4d3391386868022d44fc63b61abc", "class_name": "RelatedNodeInfo"}}, "hash": "56be1477097cdd39482defdf3144e31686438d996020ed36f547b43d57eb8235", "text": "Pour le calcul des avantages en nature, la base de r\u00e9f\u00e9rence est constitu\u00e9e par le montant \nbrut du salaire apr\u00e8s d\u00e9duction des rete nues faites par l\u2019employeur au titre des retraites et \nde la s\u00e9curit\u00e9 sociale, compte non tenu des indemnit\u00e9s vis\u00e9es \u00e0 l\u2019article 91 bis ci -dessus \nqu\u2019elles soient exon\u00e9r\u00e9es ou non. \nArt.94. - Le montant du revenu imposable est d\u00e9termin\u00e9 en d\u00e9duisant du montant net des \nrevenus calcul\u00e9s, conform\u00e9ment \u00e0 l\u2019article 92 ci -dessus, les frais professionnels \u00e9valu\u00e9s \nforfaitairement \u00e0 20 %, mais limit\u00e9s \u00e0 10.000.000 FCFA. Cette d\u00e9duction est port\u00e9e \u00e0 25 % \nen ce qui concerne les indemnit\u00e9s allou\u00e9es aux parlementaires et au x Ministres. \nL\u2019abattement forfaitaire de 20 % s\u2019applique lorsque les revenus per\u00e7us ont \u00e9t\u00e9 d\u00e9clar\u00e9s par \nle contribuable dans les d\u00e9lais pr\u00e9vus par les r\u00e9gimes d\u00e9claratifs desdits revenus avant toute \nrelance ou mise en demeure par l\u2019Administration des imp\u00f4 ts. Dans le cas contraire, \nl\u2019imposition porte sur le montant brut sans abattement. \nToutefois, les b\u00e9n\u00e9ficiaires de traitements et salaires sont \u00e9galement admis \u00e0 justifier le \nmontant de leurs frais r\u00e9els, soit dans la d\u00e9claration vis\u00e9e \u00e0 l\u2019article 167 ci -dessous, soit sous \nforme de r\u00e9clamation au Directeur G\u00e9n\u00e9ral des Imp\u00f4ts dans le d\u00e9lai pr\u00e9vu en mati\u00e8re \ncontentieuse.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "4c7a261e-e35b-4a46-b58d-f3064316d26a": {"__data__": {"id_": "4c7a261e-e35b-4a46-b58d-f3064316d26a", "embedding": null, "metadata": {"page_label": "40", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "3d5d0077-7d56-4cdf-86ef-891533275cfc", "node_type": "4", "metadata": {"page_label": "40", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "a82699f8c48a142d5e37b66d3fdf3469b305cb8f55c09dc3345cfb0c74366803", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "6d8deb72-4cb0-49fb-a955-bad7f18d5195", "node_type": "1", "metadata": {"page_label": "39", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "56be1477097cdd39482defdf3144e31686438d996020ed36f547b43d57eb8235", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "8497d6e6-175b-4698-b1c2-a65ad6c51d14", "node_type": "1", "metadata": {"page_label": "40", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "98dd197086c369aed5c66006a2c0939b62c7a3d86025ca7b5364dffd6422404b", "class_name": "RelatedNodeInfo"}}, "hash": "fd060a97496c98da84bc20723469279e64ad4d3391386868022d44fc63b61abc", "text": "D. Retenue \u00e0 la source de l\u2019IRPP pour les salari\u00e9s \nArt.95. - Toute personne physique ou morale qui paie des sommes imposables \nconform\u00e9ment au x dispositions des articles 90 et suivants du pr\u00e9sent Code est tenue \nd\u2019effectuer une retenue \u00e0 la source de l\u2019IRPP. \nArt.96. - Les retenues aff\u00e9rentes aux paiements effectu\u00e9s pendant un mois d\u00e9termin\u00e9 doivent \n\u00eatre vers\u00e9es dans les quinze premiers jours du mo is suivant \u00e0 la Recette du Centre des Imp\u00f4ts \ndu domicile de l\u2019employeur. \nChaque versement est accompagn\u00e9 d\u2019une d\u00e9claration \u00e9tablie en deux exemplaires sur des \nimprim\u00e9s fournis par l\u2019Administration. \nUn exemplaire de la d\u00e9claration est rendu accompagn\u00e9 d\u2019une quittance \u00e0 la partie versante \npar le Receveur des Imp\u00f4ts. \nLe second exemplaire est conserv\u00e9 par le Centre des Imp\u00f4ts territorialement comp\u00e9tent. \nLe d\u00e9faut de versement, le retard ou d\u00e9faut de d\u00e9claration ou le constat d\u2019inexactitudes \ndonne lieu aux sanct ions pr\u00e9vues aux articles P -996 et suivants du pr\u00e9sent Code. \nLes modalit\u00e9s de retenue \u00e0 la source sur les non -r\u00e9sidents sont d\u00e9finies \u00e0 l\u2019article 206 du \npr\u00e9sent Code. \nSous -section 3 - Revenus des capitaux mobiliers \nParagraphe 1 - D\u00e9finitions \nArt.97. - Sont consid\u00e9r\u00e9s comme revenus de capitaux mobiliers : \n\u2022 1\u00b0 les produits des actions et parts sociales et revenus assimil\u00e9s ; \n\u2022 2\u00b0 les revenus des obligations ; \n\u2022 3\u00b0 les revenus des cr\u00e9ances, d\u00e9p\u00f4ts, cautionnements et comptes courants, sauf \ndisposition expresse les exon\u00e9rant ; \n\u2022 4\u00b0 les int\u00e9r\u00eats de bons de caisse. \nA. Produits des actions et des parts sociales et revenus assimil\u00e9s \nArt.98.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "8497d6e6-175b-4698-b1c2-a65ad6c51d14": {"__data__": {"id_": "8497d6e6-175b-4698-b1c2-a65ad6c51d14", "embedding": null, "metadata": {"page_label": "40", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "3d5d0077-7d56-4cdf-86ef-891533275cfc", "node_type": "4", "metadata": {"page_label": "40", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "a82699f8c48a142d5e37b66d3fdf3469b305cb8f55c09dc3345cfb0c74366803", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "4c7a261e-e35b-4a46-b58d-f3064316d26a", "node_type": "1", "metadata": {"page_label": "40", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "fd060a97496c98da84bc20723469279e64ad4d3391386868022d44fc63b61abc", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "fe1353a7-c468-42a6-841d-ec6ecf0cc951", "node_type": "1", "metadata": {"page_label": "41", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "6c764b448ba21bcbc524a73e58cb38694b5d7e621811707f2b2bd5a382f5ea95", "class_name": "RelatedNodeInfo"}}, "hash": "98dd197086c369aed5c66006a2c0939b62c7a3d86025ca7b5364dffd6422404b", "text": "Les modalit\u00e9s de retenue \u00e0 la source sur les non -r\u00e9sidents sont d\u00e9finies \u00e0 l\u2019article 206 du \npr\u00e9sent Code. \nSous -section 3 - Revenus des capitaux mobiliers \nParagraphe 1 - D\u00e9finitions \nArt.97. - Sont consid\u00e9r\u00e9s comme revenus de capitaux mobiliers : \n\u2022 1\u00b0 les produits des actions et parts sociales et revenus assimil\u00e9s ; \n\u2022 2\u00b0 les revenus des obligations ; \n\u2022 3\u00b0 les revenus des cr\u00e9ances, d\u00e9p\u00f4ts, cautionnements et comptes courants, sauf \ndisposition expresse les exon\u00e9rant ; \n\u2022 4\u00b0 les int\u00e9r\u00eats de bons de caisse. \nA. Produits des actions et des parts sociales et revenus assimil\u00e9s \nArt.98. - (L.F.2017, L.F.R.2018, L.F.2019) 1) Sont consid\u00e9r\u00e9s comme revenus des actions et \nparts sociales au sens des pr\u00e9sentes di spositions : \n\u2022 a) les dividendes, int\u00e9r\u00eats, arr\u00e9rages, revenus et tous autres produits des actions de toute \nnature et des parts de fondateurs ou b\u00e9n\u00e9ficiaires des soci\u00e9t\u00e9s, compagnies ou \nentreprises quelconques, financi\u00e8res, industrielles, commerciales ou ci viles, quelle que \nsoit l\u2019\u00e9poque de leur cr\u00e9ation ; \n\u2022 b) les int\u00e9r\u00eats, produits et b\u00e9n\u00e9fices des parts d\u2019int\u00e9r\u00eats et commandites dans les soci\u00e9t\u00e9s, \ncompagnies et entreprises dont le capital n\u2019est pas divis\u00e9 en actions. \n2) Sont consid\u00e9r\u00e9s comme revenus distrib u\u00e9s, tous les b\u00e9n\u00e9fices, sommes ou valeurs qui ne \nsont pas investis dans l\u2019entreprise, notamment : \na) Tous les b\u00e9n\u00e9fices ou produits qui ne sont pas mis en r\u00e9serve ou incorpor\u00e9s au capital. \nb) Toutes les sommes ou valeurs mises \u00e0 la disposition des associ\u00e9 s, actionnaires ou porteurs \nde parts et non pr\u00e9lev\u00e9es sur les b\u00e9n\u00e9fices, notamment :", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "fe1353a7-c468-42a6-841d-ec6ecf0cc951": {"__data__": {"id_": "fe1353a7-c468-42a6-841d-ec6ecf0cc951", "embedding": null, "metadata": {"page_label": "41", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "b40a4835-d428-41af-a2c4-50dc7b12b16e", "node_type": "4", "metadata": {"page_label": "41", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "cd2c8f4b9102f1d21333460ee00e10a62e0b0a243885ee993dc07491ca3558c5", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "8497d6e6-175b-4698-b1c2-a65ad6c51d14", "node_type": "1", "metadata": {"page_label": "40", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "98dd197086c369aed5c66006a2c0939b62c7a3d86025ca7b5364dffd6422404b", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "a493fd8e-8092-4063-810c-b0c5ed59ef7b", "node_type": "1", "metadata": {"page_label": "41", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "34a5aa067c1e76ad8891e642fcaa5f9f8488fb708603cfb2f7ca4b21516a521a", "class_name": "RelatedNodeInfo"}}, "hash": "6c764b448ba21bcbc524a73e58cb38694b5d7e621811707f2b2bd5a382f5ea95", "text": "\u2022 1\u00b0 sauf preuve contraire, les sommes mises \u00e0 la disposition des associ\u00e9s, directement ou \npar personne ou soci\u00e9t\u00e9 interpos\u00e9e, \u00e0 titre d\u2019avances, de pr\u00eats ou d\u2019acomptes ; elles \nviennent en d\u00e9duction des revenus imposables lors de leur remboursement ; \n\u2022 2\u00b0 les sommes ou valeurs attribu\u00e9es aux porteurs de parts b\u00e9n\u00e9ficiaires ou de parts de \nfondateur au titre du rachat de ces parts ; \n\u2022 3\u00b0 les r\u00e9mun\u00e9rations et avantages occultes ; \n\u2022 4\u00b0 tous les b\u00e9n\u00e9fices ou r\u00e9serves incorpor\u00e9s ou non au capital \u00e0 la dissolution de la \nsoci\u00e9t\u00e9 ; \n\u2022 5\u00b0 la fraction des r\u00e9mun\u00e9rations des associ\u00e9s des soci\u00e9t\u00e9s anonymes ou \u00e0 responsabilit\u00e9 \nlimit\u00e9e qui n\u2019est pas d\u00e9ductible ; \n\u2022 6\u00b0 les r\u00e9mun\u00e9rations allou\u00e9es \u00e0 quelque titre que ce soit \u00e0 l\u2019administrateur unique d\u2019une \nsoci\u00e9t\u00e9 anonyme ; \n\u2022 7\u00b0 les indemnit\u00e9s de fonction, les indemnit\u00e9s de session et toutes autres r\u00e9mun\u00e9rations \nallou\u00e9es aux membres des conseils d\u2019administration des soci\u00e9t\u00e9s anonymes, \u00e0 quelque \ntitre que ce so it, \u00e0 l\u2019exclusion des salaires et des redevances de propri\u00e9t\u00e9 industrielle. \nc) Les recettes non d\u00e9clar\u00e9es et les frais g\u00e9n\u00e9raux non justifi\u00e9s. \nArt.99. - Ne sont pas consid\u00e9r\u00e9s comme revenus distribu\u00e9s : \n\u2022 1\u00b0 les r\u00e9partitions pr\u00e9sentant pour les associ\u00e9s ou ac tionnaires le caract\u00e8re de \nremboursement d\u2019apports ou de primes d\u2019\u00e9mission, une r\u00e9partition n\u2019\u00e9tant r\u00e9put\u00e9e \npr\u00e9senter ce caract\u00e8re que si tous les b\u00e9n\u00e9fices et les r\u00e9serves autres que la r\u00e9serve l\u00e9gale \nont \u00e9t\u00e9 auparavant r\u00e9partis ; \n\u2022 2\u00b0 les amortissements de tout ou partie de leur capital, parts d\u2019int\u00e9r\u00eats ou de \ncommandite, effectu\u00e9s par les soci\u00e9t\u00e9s concessionnaires de l\u2019\u00c9tat, des collectivit\u00e9s locales,", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "a493fd8e-8092-4063-810c-b0c5ed59ef7b": {"__data__": {"id_": "a493fd8e-8092-4063-810c-b0c5ed59ef7b", "embedding": null, "metadata": {"page_label": "41", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "b40a4835-d428-41af-a2c4-50dc7b12b16e", "node_type": "4", "metadata": {"page_label": "41", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "cd2c8f4b9102f1d21333460ee00e10a62e0b0a243885ee993dc07491ca3558c5", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "fe1353a7-c468-42a6-841d-ec6ecf0cc951", "node_type": "1", "metadata": {"page_label": "41", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "6c764b448ba21bcbc524a73e58cb38694b5d7e621811707f2b2bd5a382f5ea95", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "29fffdab-e335-4edd-bea6-11162b703ada", "node_type": "1", "metadata": {"page_label": "41", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "2aff6fd85d08c76f2896fa90a836665589313cf14b3471300a491a5525173ce2", "class_name": "RelatedNodeInfo"}}, "hash": "34a5aa067c1e76ad8891e642fcaa5f9f8488fb708603cfb2f7ca4b21516a521a", "text": "c) Les recettes non d\u00e9clar\u00e9es et les frais g\u00e9n\u00e9raux non justifi\u00e9s. \nArt.99. - Ne sont pas consid\u00e9r\u00e9s comme revenus distribu\u00e9s : \n\u2022 1\u00b0 les r\u00e9partitions pr\u00e9sentant pour les associ\u00e9s ou ac tionnaires le caract\u00e8re de \nremboursement d\u2019apports ou de primes d\u2019\u00e9mission, une r\u00e9partition n\u2019\u00e9tant r\u00e9put\u00e9e \npr\u00e9senter ce caract\u00e8re que si tous les b\u00e9n\u00e9fices et les r\u00e9serves autres que la r\u00e9serve l\u00e9gale \nont \u00e9t\u00e9 auparavant r\u00e9partis ; \n\u2022 2\u00b0 les amortissements de tout ou partie de leur capital, parts d\u2019int\u00e9r\u00eats ou de \ncommandite, effectu\u00e9s par les soci\u00e9t\u00e9s concessionnaires de l\u2019\u00c9tat, des collectivit\u00e9s locales, \nlorsque ces amortissements sont justifi\u00e9s par la caducit\u00e9 de tout ou partie de l\u2019actif social \nnotamment pa r d\u00e9p\u00e9rissement progressif ou par l\u2019obligation de remise de la concession \n\u00e0 l\u2019autorit\u00e9 conc\u00e9dante ; \n\u2022 3\u00b0 les sommes mises \u00e0 la disposition des associ\u00e9s, d\u00e8s lors qu\u2019elles constituent la \nr\u00e9mun\u00e9ration d\u2019un pr\u00eat, d\u2019un service ou d\u2019une fonction et qu\u2019elles sont valablement \ncomprises dans les charges d\u00e9ductibles pour l\u2019assiette de l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s ; \n\u2022 4\u00b0 les redressements portant sur les amortissements ; \n\u2022 5\u00b0 les p\u00e9nalit\u00e9s et amendes ; \n\u2022 6\u00b0 la r\u00e9int\u00e9gration en immobilisations d\u2019acquisition comptabilis\u00e9es en char ges ; \n\u2022 7\u00b0 les provisions non d\u00e9ductibles ; \n\u2022 8\u00b0 les r\u00e9int\u00e9grations de sommes non d\u00e9clar\u00e9es en application de l\u2019article 189 du CGI ; \n\u2022 9\u00b0 les r\u00e9int\u00e9grations provenant de mauvaises imputations comptables ; \n\u2022 10\u00b0 les r\u00e9int\u00e9grations de manquants sur stocks qui ne cor respondent pas \u00e0 une \ndissimulation de ventes ;", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "29fffdab-e335-4edd-bea6-11162b703ada": {"__data__": {"id_": "29fffdab-e335-4edd-bea6-11162b703ada", "embedding": null, "metadata": {"page_label": "41", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "b40a4835-d428-41af-a2c4-50dc7b12b16e", "node_type": "4", "metadata": {"page_label": "41", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "cd2c8f4b9102f1d21333460ee00e10a62e0b0a243885ee993dc07491ca3558c5", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "a493fd8e-8092-4063-810c-b0c5ed59ef7b", "node_type": "1", "metadata": {"page_label": "41", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "34a5aa067c1e76ad8891e642fcaa5f9f8488fb708603cfb2f7ca4b21516a521a", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "8795e6f0-ecff-43b3-8c70-fc71960b197a", "node_type": "1", "metadata": {"page_label": "42", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "4d00b012b8c77c1827bd7c598f60d9a30ce70794559ae434210ad3a2382268ec", "class_name": "RelatedNodeInfo"}}, "hash": "2aff6fd85d08c76f2896fa90a836665589313cf14b3471300a491a5525173ce2", "text": "d\u2019un service ou d\u2019une fonction et qu\u2019elles sont valablement \ncomprises dans les charges d\u00e9ductibles pour l\u2019assiette de l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s ; \n\u2022 4\u00b0 les redressements portant sur les amortissements ; \n\u2022 5\u00b0 les p\u00e9nalit\u00e9s et amendes ; \n\u2022 6\u00b0 la r\u00e9int\u00e9gration en immobilisations d\u2019acquisition comptabilis\u00e9es en char ges ; \n\u2022 7\u00b0 les provisions non d\u00e9ductibles ; \n\u2022 8\u00b0 les r\u00e9int\u00e9grations de sommes non d\u00e9clar\u00e9es en application de l\u2019article 189 du CGI ; \n\u2022 9\u00b0 les r\u00e9int\u00e9grations provenant de mauvaises imputations comptables ; \n\u2022 10\u00b0 les r\u00e9int\u00e9grations de manquants sur stocks qui ne cor respondent pas \u00e0 une \ndissimulation de ventes ; \n\u2022 11\u00b0 les r\u00e9int\u00e9grations provenant de la discordance entre la d\u00e9claration fiscale et la \nd\u00e9claration des salaires vers\u00e9s, sauf si ces r\u00e9int\u00e9grations constituent des r\u00e9mun\u00e9rations \noccultes. \nArt.100. - Ne sont pas consid\u00e9r\u00e9s comme apports pour l\u2019application des dispositions du \nparagraphe 1 de l\u2019article pr\u00e9c\u00e9dent : \n\u2022 1\u00b0 les r\u00e9serves incorpor\u00e9es au capital ; \n\u2022 2\u00b0 les sommes incorpor\u00e9es au capital ou aux r\u00e9serves \u00e0 l\u2019occasion d\u2019une fusion de \nsoci\u00e9t\u00e9s. \nArt.101. - En cas de fusion de soci\u00e9t\u00e9s, les attributions gratuites d\u2019actions ou de parts sociales \nde la soci\u00e9t\u00e9 absorbante ou nouvelle aux membres de la soci\u00e9t\u00e9 absorb\u00e9e ne sont pas \nconsid\u00e9r\u00e9es comme des distributions imposables au regard de l\u2019article 98 ci -dessus, si la \nsoci\u00e9t\u00e9 absorbante ou nouvelle a son si\u00e8ge au Gabon.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "8795e6f0-ecff-43b3-8c70-fc71960b197a": {"__data__": {"id_": "8795e6f0-ecff-43b3-8c70-fc71960b197a", "embedding": null, "metadata": {"page_label": "42", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "41e81a8a-917b-4de1-8b67-f870dcaed10a", "node_type": "4", "metadata": {"page_label": "42", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "c2e37d2dea763748d28fafbb17e1e55747e8f776f0e2e161498198e310378098", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "29fffdab-e335-4edd-bea6-11162b703ada", "node_type": "1", "metadata": {"page_label": "41", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "2aff6fd85d08c76f2896fa90a836665589313cf14b3471300a491a5525173ce2", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "0feefbea-76cb-4f49-8a2d-fbe03307377a", "node_type": "1", "metadata": {"page_label": "42", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "326fd65c17e6deaa0b20d0b07dde47ae01ea6c41614839519a1acf7dd0ca75a9", "class_name": "RelatedNodeInfo"}}, "hash": "4d00b012b8c77c1827bd7c598f60d9a30ce70794559ae434210ad3a2382268ec", "text": "B. Revenus des obligations \nArt.102. - Sont consid\u00e9r\u00e9s comme revenus des obligations au sens des pr\u00e9sentes \ndispositions : \n\u2022 1\u00b0 les int\u00e9r\u00eats, arr\u00e9rages et tous autres produits des obligations, effets publics e t tous \nautres titres d\u2019emprunt n\u00e9gociables \u00e9mis par les Collectivit\u00e9s locales et \u00e9tablissements \npublics gabonais, les associations de toute nature et les soci\u00e9t\u00e9s, compagnies et \nentreprises quelconques, financi\u00e8res, industrielles, commerciales ou civiles g abonaises ; \n\u2022 2\u00b0 les lots et primes de remboursement pay\u00e9s aux porteurs des m\u00eames titres. \nC. Revenus des cr\u00e9ances, d\u00e9p\u00f4ts et cautionnements \nArt.103. - Sont consid\u00e9r\u00e9s comme revenus des cr\u00e9ances, d\u00e9p\u00f4ts et cautionnements au sens \ndes pr\u00e9sentes dispositions, lor squ\u2019ils ne figurent pas dans les recettes provenant de l\u2019exercice \nd\u2019une profession industrielle, commerciale, non commerciale, artisanale ou agricole, ou \nd\u2019une exploitation mini\u00e8re, les int\u00e9r\u00eats, arr\u00e9rages et tous autres produits : \n\u2022 1\u00b0 des cr\u00e9ances hypoth\u00e9c aires, privil\u00e9gi\u00e9es ou chirographaires, \u00e0 l\u2019exclusion de celles \nrepr\u00e9sent\u00e9es par des obligations, effets publics et autres titres d\u2019emprunt n\u00e9gociables, \nentrant dans les pr\u00e9visions de l\u2019article 102 ci -dessus ; \n\u2022 2\u00b0 des d\u00e9p\u00f4ts de sommes d\u2019argent \u00e0 vue ou \u00e0 \u00e9c h\u00e9ance fixe, quel que soit le d\u00e9positaire et \nquelle que soit l\u2019affectation du d\u00e9p\u00f4t ; \n\u2022 3\u00b0 des cautionnements en num\u00e9raire ; \n\u2022 4\u00b0 des comptes courants. \nD. Int\u00e9r\u00eats des bons de caisse \nArt.104. - Sont consid\u00e9r\u00e9s comme revenus des bons de caisse au sens du pr\u00e9sent article, les \nint\u00e9r\u00eats des bons de caisse \u00e9mis par une entreprise se livrant \u00e0 une activit\u00e9 au Gabon.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "0feefbea-76cb-4f49-8a2d-fbe03307377a": {"__data__": {"id_": "0feefbea-76cb-4f49-8a2d-fbe03307377a", "embedding": null, "metadata": {"page_label": "42", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "41e81a8a-917b-4de1-8b67-f870dcaed10a", "node_type": "4", "metadata": {"page_label": "42", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "c2e37d2dea763748d28fafbb17e1e55747e8f776f0e2e161498198e310378098", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "8795e6f0-ecff-43b3-8c70-fc71960b197a", "node_type": "1", "metadata": {"page_label": "42", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "4d00b012b8c77c1827bd7c598f60d9a30ce70794559ae434210ad3a2382268ec", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "17f77150-4bed-4c53-8441-bd1edaeb8b11", "node_type": "1", "metadata": {"page_label": "42", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "8799ce0bad2808ac7d13be9cefe3b489bd435841b7072dc88de7ed5d2fcb2d0e", "class_name": "RelatedNodeInfo"}}, "hash": "326fd65c17e6deaa0b20d0b07dde47ae01ea6c41614839519a1acf7dd0ca75a9", "text": "D. Int\u00e9r\u00eats des bons de caisse \nArt.104. - Sont consid\u00e9r\u00e9s comme revenus des bons de caisse au sens du pr\u00e9sent article, les \nint\u00e9r\u00eats des bons de caisse \u00e9mis par une entreprise se livrant \u00e0 une activit\u00e9 au Gabon. \nParagraphe 2 - Exon\u00e9rations \nArt.105.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "17f77150-4bed-4c53-8441-bd1edaeb8b11": {"__data__": {"id_": "17f77150-4bed-4c53-8441-bd1edaeb8b11", "embedding": null, "metadata": {"page_label": "42", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "41e81a8a-917b-4de1-8b67-f870dcaed10a", "node_type": "4", "metadata": {"page_label": "42", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "c2e37d2dea763748d28fafbb17e1e55747e8f776f0e2e161498198e310378098", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "0feefbea-76cb-4f49-8a2d-fbe03307377a", "node_type": "1", "metadata": {"page_label": "42", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "326fd65c17e6deaa0b20d0b07dde47ae01ea6c41614839519a1acf7dd0ca75a9", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "47ac51e3-c171-4777-9ff5-d4e5cff2f310", "node_type": "1", "metadata": {"page_label": "43", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "63ed768f90b92d8b76c31bf736781e605ed7434789379d7026e2100a15dbd3fb", "class_name": "RelatedNodeInfo"}}, "hash": "8799ce0bad2808ac7d13be9cefe3b489bd435841b7072dc88de7ed5d2fcb2d0e", "text": "D. Int\u00e9r\u00eats des bons de caisse \nArt.104. - Sont consid\u00e9r\u00e9s comme revenus des bons de caisse au sens du pr\u00e9sent article, les \nint\u00e9r\u00eats des bons de caisse \u00e9mis par une entreprise se livrant \u00e0 une activit\u00e9 au Gabon. \nParagraphe 2 - Exon\u00e9rations \nArt.105. - (L.F.R.2018) Sont exon\u00e9r\u00e9s de l\u2019IRPP dans la cat\u00e9gorie des revenus de capitaux \nmobiliers : \n\u2022 1\u00b0 les revenus des valeur s mobili\u00e8res appartenant \u00e0 l\u2019\u00c9tat ou aux collectivit\u00e9s locales ; \n\u2022 2\u00b0 les revenus des parts d\u2019int\u00e9r\u00eats ou des obligations des caisses locales de cr\u00e9dit agricole, \nassociations agricoles et soci\u00e9t\u00e9s coop\u00e9ratives agricoles ; \n\u2022 3\u00b0 les parts d\u2019int\u00e9r\u00eats ou actions, emprunts ou obligations des soci\u00e9t\u00e9s de toute nature \ndites de coop\u00e9ration, de consommation ou de cr\u00e9dit des soci\u00e9t\u00e9s de secours mutuels ; \n\u2022 4\u00b0 les int\u00e9r\u00eats, arr\u00e9rages et tous autres produits des emprunts repr\u00e9sent\u00e9s par des titres \nn\u00e9gociables, \u00e9mis directeme nt dans le public par une soci\u00e9t\u00e9 de cr\u00e9dit foncier agr\u00e9\u00e9e et \nles caisses d\u2019\u00e9pargne ; \n\u2022 5\u00b0 ne sont pas consid\u00e9r\u00e9s comme des revenus de capitaux mobiliers au sens des \ndispositions du premier alin\u00e9a de l\u2019article 97 ci -dessus et ne sont donc pas taxables : \n- les parts d\u2019int\u00e9r\u00eats dans les soci\u00e9t\u00e9s commerciales en nom collectif ; \n- les parts d\u2019int\u00e9r\u00eats dans les soci\u00e9t\u00e9s civiles de personnes assujetties \u00e0 l\u2019imp\u00f4t sur les \nb\u00e9n\u00e9fices des professions non commerciales ou sur les traitements et salaires dont \nl\u2019actif ne compr end que des biens mobiliers n\u00e9cessaires \u00e0 l\u2019exercice de la profession \ndes associ\u00e9s ; \n- les parts d\u2019int\u00e9r\u00eats dans les soci\u00e9t\u00e9s civiles de personnes assujetties \u00e0 l\u2019IRPP dans la \ncat\u00e9gorie des b\u00e9n\u00e9fices industriels et commerciaux constitu\u00e9es exclusivement entre \nagriculteurs participant personnellement \u00e0 l\u2019exploitation de l\u2019entreprise sociale et dont \nl\u2019actif ne comprend que les biens n\u00e9cessaires \u00e0 l\u2019exercice de la profession des associ\u00e9s.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "47ac51e3-c171-4777-9ff5-d4e5cff2f310": {"__data__": {"id_": "47ac51e3-c171-4777-9ff5-d4e5cff2f310", "embedding": null, "metadata": {"page_label": "43", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "0a03095c-3b69-414f-b826-8adf8ab97bb1", "node_type": "4", "metadata": {"page_label": "43", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "d1d576368bc1d9272d08be1256b4fa37d70152e63ce3eedcb7d15975937247f3", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "17f77150-4bed-4c53-8441-bd1edaeb8b11", "node_type": "1", "metadata": {"page_label": "42", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "8799ce0bad2808ac7d13be9cefe3b489bd435841b7072dc88de7ed5d2fcb2d0e", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "0560b2a8-cc51-4794-bd64-6df17d6cd00e", "node_type": "1", "metadata": {"page_label": "43", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "35fc13e8f2b11025d9ce1b75f7367a3b222d68078612426666e08eb7ccf08e5d", "class_name": "RelatedNodeInfo"}}, "hash": "63ed768f90b92d8b76c31bf736781e605ed7434789379d7026e2100a15dbd3fb", "text": "\u2022 6\u00b0 dans le cas des soci\u00e9t\u00e9s en commandite simple, l\u2019imp\u00f4t n\u2019est applicable qu\u2019aux int\u00e9r\u00eats \nproduits et b\u00e9n\u00e9fices annuels de parts d\u2019int\u00e9r\u00eats appartenant \u00e0 la commandite, \u00e0 \nl\u2019exclusion de ceux appartenant aux commandit\u00e9s, \u00e0 la double condition que : \n- le ou les associ\u00e9s responsables soient des personnes physiques ; \n- l\u2019ensemble de leurs parts n\u2019exc\u00e8de pas le tiers du capital social. \n\u2022 7\u00b0 les plus -values r\u00e9sultant de l\u2019attribution gratuite d\u2019actions, de parts b\u00e9n\u00e9ficiaires, de \nparts sociales et d\u2019obligations, \u00e0 la suite de fusion de soci\u00e9t\u00e9s anonymes ou \u00e0 \nresponsabilit\u00e9 l imit\u00e9e ; \n\u2022 8\u00b0 les plus -values r\u00e9alis\u00e9es au titre de la cession des valeurs mobili\u00e8res cot\u00e9es \u00e0 la BVMAC \npar les personnes physiques ou morales conform\u00e9ment aux dispositions de l\u2019article 62 \nci-dessus ; \n\u2022 9\u00b0 les int\u00e9r\u00eats des comptes d\u2019\u00e9pargne logement ; \n\u2022 10\u00b0 les int\u00e9r\u00eats des comptes d\u2019\u00e9pargne pour les placements ne d\u00e9passant pas \n10.000.000 FCFA ; \n\u2022 11\u00b0 les dividendes investis dans les secteurs de la sant\u00e9, de l\u2019\u00e9ducation, du logement et \ndes infrastructures.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "0560b2a8-cc51-4794-bd64-6df17d6cd00e": {"__data__": {"id_": "0560b2a8-cc51-4794-bd64-6df17d6cd00e", "embedding": null, "metadata": {"page_label": "43", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "0a03095c-3b69-414f-b826-8adf8ab97bb1", "node_type": "4", "metadata": {"page_label": "43", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "d1d576368bc1d9272d08be1256b4fa37d70152e63ce3eedcb7d15975937247f3", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "47ac51e3-c171-4777-9ff5-d4e5cff2f310", "node_type": "1", "metadata": {"page_label": "43", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "63ed768f90b92d8b76c31bf736781e605ed7434789379d7026e2100a15dbd3fb", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "e934c56b-2c12-4641-8a97-937c86097536", "node_type": "1", "metadata": {"page_label": "43", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "31ebe2fa0faf7c6c6dd6aebc624bc61daab1d93430a34b97881bdd09d3f2bcdf", "class_name": "RelatedNodeInfo"}}, "hash": "35fc13e8f2b11025d9ce1b75f7367a3b222d68078612426666e08eb7ccf08e5d", "text": "Paragraphe 3 - D\u00e9termination des revenus imposables \nArt.106 .- Le revenu imposable est d\u00e9termin\u00e9 : \n\u2022 1\u00b0 pour les actions, parts de fondateurs b\u00e9n\u00e9ficiaires ou int\u00e9r\u00eats, commandites \nremboursements et amortissements, totaux ou partiels de capital, tanti\u00e8mes, indemnit\u00e9s \nde session, r\u00e9mun\u00e9ration de l\u2019administrateur unique ou des membres des conseils \nd\u2019administration, d\u2019apr\u00e8s les d\u00e9lib\u00e9rations des assembl\u00e9es g\u00e9n\u00e9rales des actionnaires ou \ndes associ\u00e9s ou des d\u00e9cisions de ceux -ci, les d\u00e9lib\u00e9rations des conseils d\u2019administration \nou des g\u00e9rants ou leurs d \u00e9cisions, tous autres comptes rendus, les bilans ou tous autres \ndocuments ; \n\u2022 2\u00b0 pour les obligations, effets publics et emprunts, par l\u2019int\u00e9r\u00eat ou le revenu distribu\u00e9 \ndans l\u2019ann\u00e9e ; \n\u2022 3\u00b0 pour les lots, par le montant m\u00eame du lot ; \n\u2022 4\u00b0 pour les primes de rembou rsement, par la diff\u00e9rence entre la somme rembours\u00e9e et \nle taux d\u2019\u00e9mission des emprunts ; \n\u2022 5\u00b0 pour les valeurs d\u00e9sign\u00e9es aux articles 103 et 104 du pr\u00e9sent Code, par le montant \nbrut des int\u00e9r\u00eats, arr\u00e9rages et tous autres produits. \nArt.107. - Lorsque les obli gations, effets publics et tous autres titres d\u2019emprunts, dont les lots \net primes de remboursement assujettis \u00e0 l\u2019imp\u00f4t, auront \u00e9t\u00e9 \u00e9mis \u00e0 un taux unique, ce taux \nservira de base \u00e0 la liquidation du droit sur les primes. \nSi le taux d\u2019\u00e9mission a vari\u00e9, il s era d\u00e9termin\u00e9, pour chaque emprunt, par une moyenne \n\u00e9tablie en divisant le montant de l\u2019emprunt total sous la seule d\u00e9duction des arr\u00e9rages courus \nau moment de chaque vente.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "e934c56b-2c12-4641-8a97-937c86097536": {"__data__": {"id_": "e934c56b-2c12-4641-8a97-937c86097536", "embedding": null, "metadata": {"page_label": "43", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "0a03095c-3b69-414f-b826-8adf8ab97bb1", "node_type": "4", "metadata": {"page_label": "43", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "d1d576368bc1d9272d08be1256b4fa37d70152e63ce3eedcb7d15975937247f3", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "0560b2a8-cc51-4794-bd64-6df17d6cd00e", "node_type": "1", "metadata": {"page_label": "43", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "35fc13e8f2b11025d9ce1b75f7367a3b222d68078612426666e08eb7ccf08e5d", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "8513b3d4-0bae-498f-87d8-fdf6e771b462", "node_type": "1", "metadata": {"page_label": "44", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "8eec866eb235afc36d0cdd0ba4a721b31b8886f54ce0930dc0c6451e28c14ebb", "class_name": "RelatedNodeInfo"}}, "hash": "31ebe2fa0faf7c6c6dd6aebc624bc61daab1d93430a34b97881bdd09d3f2bcdf", "text": "Art.107. - Lorsque les obli gations, effets publics et tous autres titres d\u2019emprunts, dont les lots \net primes de remboursement assujettis \u00e0 l\u2019imp\u00f4t, auront \u00e9t\u00e9 \u00e9mis \u00e0 un taux unique, ce taux \nservira de base \u00e0 la liquidation du droit sur les primes. \nSi le taux d\u2019\u00e9mission a vari\u00e9, il s era d\u00e9termin\u00e9, pour chaque emprunt, par une moyenne \n\u00e9tablie en divisant le montant de l\u2019emprunt total sous la seule d\u00e9duction des arr\u00e9rages courus \nau moment de chaque vente. \n\u00c0 l\u2019\u00e9gard des emprunts dont l\u2019\u00e9mission faite \u00e0 des taux variables n\u2019est pas d\u00e9ter min\u00e9e, la \nmoyenne sera \u00e9tablie d\u2019apr\u00e8s la situation de l\u2019emprunt au 31 d\u00e9cembre de l\u2019ann\u00e9e qui a \npr\u00e9c\u00e9d\u00e9 celle du tirage. \nLorsque le taux ne pourra pas \u00eatre \u00e9tabli conform\u00e9ment aux trois alin\u00e9as ci -dessus, ce taux \nsera repr\u00e9sent\u00e9 par un capital form\u00e9 de vi ngt fois l\u2019int\u00e9r\u00eat annuel stipul\u00e9 lors de l\u2019\u00e9mission \nau profit du porteur du titre.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "8513b3d4-0bae-498f-87d8-fdf6e771b462": {"__data__": {"id_": "8513b3d4-0bae-498f-87d8-fdf6e771b462", "embedding": null, "metadata": {"page_label": "44", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "03d8f3f6-9199-48d7-b29c-bfe653b4ada1", "node_type": "4", "metadata": {"page_label": "44", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "bbe390c00d92f304163f6373f4a5adc5135b05960aab01472498ad0cb792df2c", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "e934c56b-2c12-4641-8a97-937c86097536", "node_type": "1", "metadata": {"page_label": "43", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "31ebe2fa0faf7c6c6dd6aebc624bc61daab1d93430a34b97881bdd09d3f2bcdf", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "b313ea50-b943-4980-8512-37c839ea1ac6", "node_type": "1", "metadata": {"page_label": "44", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "683ba5966c99b56d2285e2b10c0ae162faa213bc52bdde29ca2857cc51820b85", "class_name": "RelatedNodeInfo"}}, "hash": "8eec866eb235afc36d0cdd0ba4a721b31b8886f54ce0930dc0c6451e28c14ebb", "text": "Paragraphe 4 - Fait g\u00e9n\u00e9rateur \nArt.108. - Le fait g\u00e9n\u00e9rateur de l\u2019imp\u00f4t est constitu\u00e9 soit par la mise en paiement des revenus, \nsoit par leur inscription au compte individue l des b\u00e9n\u00e9ficiaires. \nL\u2019imp\u00f4t est d\u00fb que les sommes ou valeurs distribu\u00e9es soient ou non pr\u00e9lev\u00e9es sur les \nb\u00e9n\u00e9fices. \nParagraphe 5 - Modalit\u00e9s de calcul de l\u2019IRPP pour les b\u00e9n\u00e9ficiaires de revenus des capitaux \nmobiliers \nArt.109. - L\u2019IRPP pour les b\u00e9n\u00e9ficiair es de revenus des capitaux mobiliers est d\u00e9termin\u00e9 en \nappliquant un pr\u00e9l\u00e8vement lib\u00e9ratoire dont le taux est fix\u00e9 \u00e0 20 % aux revenus tels que \nd\u00e9finis \u00e0 l\u2019article 106 ci -dessus. \nSous r\u00e9serve des dispositions des conventions internationales, les revenus des cr\u00e9ances, \nd\u00e9p\u00f4ts et cautionnement, lorsqu\u2019ils b\u00e9n\u00e9ficient \u00e0 des personnes qui n\u2019ont pas leur domicile \nr\u00e9el au Gabon, sont assujettis \u00e0 un pr\u00e9l\u00e8vement dont le taux est de 20 %, lequel pr\u00e9l\u00e8vement \nles lib\u00e8re de l\u2019IRPP exigible au Gabon. \nArt.110. - (L.F.2021) Par exception aux dispositions de l\u2019article pr\u00e9c\u00e9dent : \n1) Les int\u00e9r\u00eats des bons de caisse \u00e9mis par les banques sont assujettis \u00e0 un pr\u00e9l\u00e8vement \nlib\u00e9ratoire au taux de 15 %. \n2) Sont soumis \u00e0 un pr\u00e9l\u00e8vement lib\u00e9ratoire au taux de 10 % : \n\u2022 les revenus des obli gations \u00e0 \u00e9ch\u00e9ance d\u2019au moins 5 ans \u00e9mises au Gabon ; \n\u2022 les dividendes et les produits financiers de placement per\u00e7us par les soci\u00e9t\u00e9s de capital \ninvestissement pendant la dur\u00e9e du portage. \nParagraphe 6 - Modalit\u00e9s de perception et obligations d\u00e9claratives particuli\u00e8res \nArt.111.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "b313ea50-b943-4980-8512-37c839ea1ac6": {"__data__": {"id_": "b313ea50-b943-4980-8512-37c839ea1ac6", "embedding": null, "metadata": {"page_label": "44", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "03d8f3f6-9199-48d7-b29c-bfe653b4ada1", "node_type": "4", "metadata": {"page_label": "44", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "bbe390c00d92f304163f6373f4a5adc5135b05960aab01472498ad0cb792df2c", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "8513b3d4-0bae-498f-87d8-fdf6e771b462", "node_type": "1", "metadata": {"page_label": "44", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "8eec866eb235afc36d0cdd0ba4a721b31b8886f54ce0930dc0c6451e28c14ebb", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "41396efe-8a57-4d5f-b470-6cbc168a930e", "node_type": "1", "metadata": {"page_label": "44", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "eec9684a71d5333c1eed45174056ca95897b8af00c9ed34d5f63d70a9cb85b52", "class_name": "RelatedNodeInfo"}}, "hash": "683ba5966c99b56d2285e2b10c0ae162faa213bc52bdde29ca2857cc51820b85", "text": "Art.110. - (L.F.2021) Par exception aux dispositions de l\u2019article pr\u00e9c\u00e9dent : \n1) Les int\u00e9r\u00eats des bons de caisse \u00e9mis par les banques sont assujettis \u00e0 un pr\u00e9l\u00e8vement \nlib\u00e9ratoire au taux de 15 %. \n2) Sont soumis \u00e0 un pr\u00e9l\u00e8vement lib\u00e9ratoire au taux de 10 % : \n\u2022 les revenus des obli gations \u00e0 \u00e9ch\u00e9ance d\u2019au moins 5 ans \u00e9mises au Gabon ; \n\u2022 les dividendes et les produits financiers de placement per\u00e7us par les soci\u00e9t\u00e9s de capital \ninvestissement pendant la dur\u00e9e du portage. \nParagraphe 6 - Modalit\u00e9s de perception et obligations d\u00e9claratives particuli\u00e8res \nArt.111. - L\u2019\u00e9tablissement payeur, qu\u2019il s\u2019agisse d\u2019\u00e9tablissements bancaires ou financiers, de \nsoci\u00e9t\u00e9s, de collectivit\u00e9s locales ou d\u2019\u00e9tablissements publics, effectue d\u2019office, avant la mise \nen paiement, la retenue \u00e0 la source de s pr\u00e9l\u00e8vements lib\u00e9ratoires pr\u00e9vus aux articles 109, \n110 et 116 du pr\u00e9sent Code. \nLe pr\u00e9l\u00e8vement effectu\u00e9 est revers\u00e9 spontan\u00e9ment par l\u2019\u00e9tablissement payeur \u00e0 la Recette \ndu Centre des Imp\u00f4ts dont il d\u00e9pend dans les trente jours qui suivent la mise en paiem ent \ndes revenus concern\u00e9s ou leur mise \u00e0 disposition aux b\u00e9n\u00e9ficiaires. \nLe versement est accompagn\u00e9 du d\u00e9p\u00f4t d\u2019une d\u00e9claration en double exem -plaire sur un \nimprim\u00e9 fourni par l\u2019Administration. L\u2019un des deux exemplaires est rendu au contribuable \nd\u00fbment dat\u00e9 et vis\u00e9 par l\u2019Administration fiscale afin de servir d\u2019accus\u00e9 de r\u00e9ception. \nLe d\u00e9faut du pr\u00e9compte, le retard ou d\u00e9faut de d\u00e9claration ou le constat d\u2019inexactitudes \ndonne lieu aux sanctions pr\u00e9vues aux articles P -996 et suivants du pr\u00e9sent Code. \nArt.112.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "41396efe-8a57-4d5f-b470-6cbc168a930e": {"__data__": {"id_": "41396efe-8a57-4d5f-b470-6cbc168a930e", "embedding": null, "metadata": {"page_label": "44", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "03d8f3f6-9199-48d7-b29c-bfe653b4ada1", "node_type": "4", "metadata": {"page_label": "44", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "bbe390c00d92f304163f6373f4a5adc5135b05960aab01472498ad0cb792df2c", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "b313ea50-b943-4980-8512-37c839ea1ac6", "node_type": "1", "metadata": {"page_label": "44", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "683ba5966c99b56d2285e2b10c0ae162faa213bc52bdde29ca2857cc51820b85", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "ac9c7644-a6c0-4efe-ac8c-5da38ff13ce2", "node_type": "1", "metadata": {"page_label": "45", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "4bc0647eb04ac43cab836428c24802286cede8cdddb760df2418565ffd13d988", "class_name": "RelatedNodeInfo"}}, "hash": "eec9684a71d5333c1eed45174056ca95897b8af00c9ed34d5f63d70a9cb85b52", "text": "Le pr\u00e9l\u00e8vement effectu\u00e9 est revers\u00e9 spontan\u00e9ment par l\u2019\u00e9tablissement payeur \u00e0 la Recette \ndu Centre des Imp\u00f4ts dont il d\u00e9pend dans les trente jours qui suivent la mise en paiem ent \ndes revenus concern\u00e9s ou leur mise \u00e0 disposition aux b\u00e9n\u00e9ficiaires. \nLe versement est accompagn\u00e9 du d\u00e9p\u00f4t d\u2019une d\u00e9claration en double exem -plaire sur un \nimprim\u00e9 fourni par l\u2019Administration. L\u2019un des deux exemplaires est rendu au contribuable \nd\u00fbment dat\u00e9 et vis\u00e9 par l\u2019Administration fiscale afin de servir d\u2019accus\u00e9 de r\u00e9ception. \nLe d\u00e9faut du pr\u00e9compte, le retard ou d\u00e9faut de d\u00e9claration ou le constat d\u2019inexactitudes \ndonne lieu aux sanctions pr\u00e9vues aux articles P -996 et suivants du pr\u00e9sent Code. \nArt.112. - L\u2019\u00e9tablissement payeur est tenu, en outre, de remettre, simultan\u00e9ment au d\u00e9p\u00f4t de \nla d\u00e9claration susvis\u00e9e, un relev\u00e9 des sommes pay\u00e9es par lui sous quelle que forme que ce \nsoit.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "ac9c7644-a6c0-4efe-ac8c-5da38ff13ce2": {"__data__": {"id_": "ac9c7644-a6c0-4efe-ac8c-5da38ff13ce2", "embedding": null, "metadata": {"page_label": "45", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "d8e5f592-683c-4750-bc09-b09d65c8c1f7", "node_type": "4", "metadata": {"page_label": "45", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "20ab72823cf58cb83618e4a8281917fb366ebd2cb6af048ba2fc3b38ec9d1dac", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "41396efe-8a57-4d5f-b470-6cbc168a930e", "node_type": "1", "metadata": {"page_label": "44", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "eec9684a71d5333c1eed45174056ca95897b8af00c9ed34d5f63d70a9cb85b52", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "0f09967b-6ed1-45a0-b926-80eadf5e4ade", "node_type": "1", "metadata": {"page_label": "45", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "603c73f1af561db184e7df72b0ef82bd3376147a405be21b0cd716c718d6a526", "class_name": "RelatedNodeInfo"}}, "hash": "4bc0647eb04ac43cab836428c24802286cede8cdddb760df2418565ffd13d988", "text": "Les m\u00eames obligations incombent aux Collectivit\u00e9s pour les dividendes et int\u00e9r \u00eats de leurs \npropres actions, parts ou obligations qu\u2019elles paient \u00e0 des personnes ou soci\u00e9t\u00e9s autres que \ncelles qui sont charg\u00e9es du service de leurs coupons. \nCe relev\u00e9 indique, pour chaque b\u00e9n\u00e9ficiaire, ses noms, pr\u00e9noms, NIF, domicile r\u00e9el, le \nmontant b rut des sommes touch\u00e9es par lui ou la valeur de l\u2019avantage en nature dont il a \nb\u00e9n\u00e9fici\u00e9 et le montant du pr\u00e9l\u00e8vement \u00e9ventuellement acquitt\u00e9. \nArt.113. - Pour les lots et primes de remboursement mis en paiement, il est remis \u00e0 l\u2019appui \ndu r\u00e8glement de l\u2019imp\u00f4 t, avec, s\u2019il y a lieu, une copie du proc\u00e8s -verbal du tirage au sort, un \n\u00e9tat indiquant : \n\u2022 le nombre de titres amortis ; \n\u2022 le taux d\u2019\u00e9mission de ces titres d\u00e9termin\u00e9 conform\u00e9ment aux dispositions de l\u2019article 107 \nci-dessus, s\u2019il s\u2019agit de primes de remboursem ent ; \n\u2022 le cas \u00e9ch\u00e9ant, le prix de rachat en bourse de ces m\u00eames titres ; \n\u2022 le montant des lots et primes revenant aux titres amortis. \nArt.114. - A l\u2019appui du paiement de l\u2019imp\u00f4t d\u00fb sur les r\u00e9mun\u00e9rations de l\u2019administrateur \nunique ou des membres des conseils d\u2019 administration, les soci\u00e9t\u00e9s, compagnies ou \nentreprises sont tenues de d\u00e9poser un \u00e9tat nominatif totalis\u00e9, certifi\u00e9 par leurs repr\u00e9sentants \nl\u00e9gaux et \u00e9non\u00e7ant le nom des b\u00e9n\u00e9ficiaires, leur NIF, le montant des sommes distribu\u00e9es \u00e0 \nchacun des membres des co nseils d\u2019administration, avec l\u2019indication de leur domicile ou de \nleur r\u00e9sidence. \nArt.115.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "0f09967b-6ed1-45a0-b926-80eadf5e4ade": {"__data__": {"id_": "0f09967b-6ed1-45a0-b926-80eadf5e4ade", "embedding": null, "metadata": {"page_label": "45", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "d8e5f592-683c-4750-bc09-b09d65c8c1f7", "node_type": "4", "metadata": {"page_label": "45", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "20ab72823cf58cb83618e4a8281917fb366ebd2cb6af048ba2fc3b38ec9d1dac", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "ac9c7644-a6c0-4efe-ac8c-5da38ff13ce2", "node_type": "1", "metadata": {"page_label": "45", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "4bc0647eb04ac43cab836428c24802286cede8cdddb760df2418565ffd13d988", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "fd60887d-8307-4573-9577-0ab1ee457436", "node_type": "1", "metadata": {"page_label": "45", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "472aef2d7505e46de36e383006e3786a5d9048eb12cd71609d65be6c63b9b1ee", "class_name": "RelatedNodeInfo"}}, "hash": "603c73f1af561db184e7df72b0ef82bd3376147a405be21b0cd716c718d6a526", "text": "Art.114. - A l\u2019appui du paiement de l\u2019imp\u00f4t d\u00fb sur les r\u00e9mun\u00e9rations de l\u2019administrateur \nunique ou des membres des conseils d\u2019 administration, les soci\u00e9t\u00e9s, compagnies ou \nentreprises sont tenues de d\u00e9poser un \u00e9tat nominatif totalis\u00e9, certifi\u00e9 par leurs repr\u00e9sentants \nl\u00e9gaux et \u00e9non\u00e7ant le nom des b\u00e9n\u00e9ficiaires, leur NIF, le montant des sommes distribu\u00e9es \u00e0 \nchacun des membres des co nseils d\u2019administration, avec l\u2019indication de leur domicile ou de \nleur r\u00e9sidence. \nArt.115. - Les soci\u00e9t\u00e9s, compagnies ou entreprises quelconques, financi\u00e8res, industrielles, \ncommerciales ou civiles, quelle que soit l\u2019\u00e9poque de leur cr\u00e9ation dont le capital est ou non \ndivis\u00e9 en actions qui entendent proc\u00e9der \u00e0 un remboursement total ou partiel sur le montant \nde leurs actions, parts d\u2019int\u00e9r\u00eats ou commandites avant leur dissolution ou leur mise en \nliquidation, doivent en faire la d\u00e9claration au Centre des Imp\u00f4t s dont elles d\u00e9pendent. \nCette d\u00e9claration doit \u00eatre faite dans le mois de la date \u00e0 laquelle l\u2019op\u00e9ration a \u00e9t\u00e9 d\u00e9cid\u00e9e et \ndoit \u00eatre accompagn\u00e9e : \n\u2022 1\u00b0 d\u2019une copie certifi\u00e9e conforme de la d\u00e9cision qui a ordonn\u00e9 la r\u00e9partition ; \n\u2022 2\u00b0 d\u2019un tableau faisant conna\u00ee tre le nombre des actions, leur montant nominal, le capital \nvers\u00e9 et, s\u2019il y a lieu, les amortissements auxquels il a \u00e9t\u00e9 proc\u00e9d\u00e9 et les r\u00e9ductions de \ncapital op\u00e9r\u00e9es. \nParagraphe 7 - R\u00e9gime des soci\u00e9t\u00e9s b\u00e9n\u00e9ficiaires des revenus de capitaux mobiliers \nArt.1 16.- Lorsque le b\u00e9n\u00e9ficiaire des revenus des capitaux mobiliers est une personne \nmorale, ses revenus sont soumis \u00e0 un pr\u00e9l\u00e8vement au taux de 20 %. Ce pr\u00e9l\u00e8vement est \nlib\u00e9ratoire de toute imposition \u00e0 l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "fd60887d-8307-4573-9577-0ab1ee457436": {"__data__": {"id_": "fd60887d-8307-4573-9577-0ab1ee457436", "embedding": null, "metadata": {"page_label": "45", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "d8e5f592-683c-4750-bc09-b09d65c8c1f7", "node_type": "4", "metadata": {"page_label": "45", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "20ab72823cf58cb83618e4a8281917fb366ebd2cb6af048ba2fc3b38ec9d1dac", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "0f09967b-6ed1-45a0-b926-80eadf5e4ade", "node_type": "1", "metadata": {"page_label": "45", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "603c73f1af561db184e7df72b0ef82bd3376147a405be21b0cd716c718d6a526", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "a1f55fc9-1881-421d-9fd0-82789df9848b", "node_type": "1", "metadata": {"page_label": "46", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "72470f1ee75880b508049ce90e8bcf355e9e33aae966ecbdd9576c7aa319f913", "class_name": "RelatedNodeInfo"}}, "hash": "472aef2d7505e46de36e383006e3786a5d9048eb12cd71609d65be6c63b9b1ee", "text": "Paragraphe 7 - R\u00e9gime des soci\u00e9t\u00e9s b\u00e9n\u00e9ficiaires des revenus de capitaux mobiliers \nArt.1 16.- Lorsque le b\u00e9n\u00e9ficiaire des revenus des capitaux mobiliers est une personne \nmorale, ses revenus sont soumis \u00e0 un pr\u00e9l\u00e8vement au taux de 20 %. Ce pr\u00e9l\u00e8vement est \nlib\u00e9ratoire de toute imposition \u00e0 l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s. \nToutefois, le r\u00e9gime des soci\u00e9 t\u00e9s m\u00e8res et filiales s\u2019applique lorsqu\u2019une soci\u00e9t\u00e9 par actions ou \n\u00e0 responsabilit\u00e9 limit\u00e9e poss\u00e8de soit des actions nominatives d\u2019une soci\u00e9t\u00e9 par actions, soit \ndes parts d\u2019int\u00e9r\u00eat d\u2019une soci\u00e9t\u00e9 \u00e0 responsabilit\u00e9 limit\u00e9e. \nDans ce cas, le taux de pr\u00e9l\u00e8vement est fix\u00e9 \u00e0 10 %. Ce pr\u00e9l\u00e8vement est lib\u00e9ratoire de toute \nimposition \u00e0 l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s. \nLe b\u00e9n\u00e9fice de cette disposition n\u2019est applicable qu\u2019\u00e0 la condition : \n\u2022 1\u00b0 que les actions ou parts d\u2019int\u00e9r\u00eat poss\u00e9d\u00e9es par la soci\u00e9t\u00e9 m\u00e8re repr\u00e9sentent au moins \n25 % du capital de la soci\u00e9t\u00e9 filiale ;", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "a1f55fc9-1881-421d-9fd0-82789df9848b": {"__data__": {"id_": "a1f55fc9-1881-421d-9fd0-82789df9848b", "embedding": null, "metadata": {"page_label": "46", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "61c67f8f-4c34-4839-8675-15ccd62877aa", "node_type": "4", "metadata": {"page_label": "46", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "94611c20eef556cb666b2b21d37f5e9668ff1418d26e4a0240940aea3dd57819", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "fd60887d-8307-4573-9577-0ab1ee457436", "node_type": "1", "metadata": {"page_label": "45", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "472aef2d7505e46de36e383006e3786a5d9048eb12cd71609d65be6c63b9b1ee", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "ff88f608-2fe5-4eb7-b7f2-ec636b7b6251", "node_type": "1", "metadata": {"page_label": "46", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "c82da580f692a3766f7ed12792efb79f04fb51e92ca25dbbdbd85d27ba2259ea", "class_name": "RelatedNodeInfo"}}, "hash": "72470f1ee75880b508049ce90e8bcf355e9e33aae966ecbdd9576c7aa319f913", "text": "\u2022 2\u00b0 que les soci\u00e9t\u00e9s m\u00e8res et leurs filiales aient leur si\u00e8ge social dans le territoire de la \nCEMAC ; \n\u2022 3\u00b0 que les actions ou parts d\u2019int\u00e9r\u00eat attribu\u00e9es \u00e0 l\u2019\u00e9mission soient toujours rest\u00e9es \ninscrites au nom de la soci\u00e9 t\u00e9 participante et que celle -ci prenne l\u2019engagement de les \nconserver pendant deux ann\u00e9es cons\u00e9cutives au moins sous la forme nominative. \nLa rupture de cet engagement est sanctionn\u00e9e par l\u2019imposition des revenus ind\u00fbment \nexon\u00e9r\u00e9s sans pr\u00e9judice des p\u00e9nalit\u00e9 s applicables pour insuffisance de d\u00e9claration. \nParagraphe 7 bis - R\u00e9gime des succursales \nArt.116 bis.- Les produits nets, apr\u00e8s taxation \u00e0 l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s, r\u00e9alis\u00e9s par un ou \nplusieurs \u00e9tablissements stables install\u00e9s au Gabon appartenant \u00e0 une s oci\u00e9t\u00e9 par action ou \n\u00e0 responsabilit\u00e9 limit\u00e9e ayant son si\u00e8ge social \u00e0 l\u2019\u00e9tranger, font l\u2019objet d\u2019une retenue \u00e0 la \nsource par l\u2019\u00e9tablissement stable avant appr\u00e9hension de ces produits par cette soci\u00e9t\u00e9. \nLe taux de la retenue \u00e0 la source est fix\u00e9 \u00e0 20 %. \nIl est ramen\u00e9 \u00e0 10 % lorsque l\u2019\u00e9tablissement appartient \u00e0 une soci\u00e9t\u00e9 r\u00e9sidente d\u2019un pays \nayant sign\u00e9 avec le Gabon une convention fiscale. \nParagraphe 8 - Dispositions particuli\u00e8res \nArt.117. - Toute personne ou soci\u00e9t\u00e9 qui fait profession de payer des int\u00e9r\u00eats, dividendes, \nrevenus et autres produits de valeurs mobili\u00e8res, ou dont la profession comporte, \u00e0 titre \naccessoire, des op\u00e9rations de cette nature, ne peut effectuer, de ce chef, aucun paiement ni \nouvrir aucun compte sans exiger du requ\u00e9rant la ju stification de son identit\u00e9, son NIF et \nl\u2019indication de son domicile r\u00e9el.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "ff88f608-2fe5-4eb7-b7f2-ec636b7b6251": {"__data__": {"id_": "ff88f608-2fe5-4eb7-b7f2-ec636b7b6251", "embedding": null, "metadata": {"page_label": "46", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "61c67f8f-4c34-4839-8675-15ccd62877aa", "node_type": "4", "metadata": {"page_label": "46", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "94611c20eef556cb666b2b21d37f5e9668ff1418d26e4a0240940aea3dd57819", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "a1f55fc9-1881-421d-9fd0-82789df9848b", "node_type": "1", "metadata": {"page_label": "46", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "72470f1ee75880b508049ce90e8bcf355e9e33aae966ecbdd9576c7aa319f913", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "a60651bd-d6a8-4a55-93f7-8c22f53d8841", "node_type": "1", "metadata": {"page_label": "46", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "e8e8e8d7fb6034ca0ae2a1e8abd9bf7000e4ac655762ed4f0dd9cbe592d75201", "class_name": "RelatedNodeInfo"}}, "hash": "c82da580f692a3766f7ed12792efb79f04fb51e92ca25dbbdbd85d27ba2259ea", "text": "Le taux de la retenue \u00e0 la source est fix\u00e9 \u00e0 20 %. \nIl est ramen\u00e9 \u00e0 10 % lorsque l\u2019\u00e9tablissement appartient \u00e0 une soci\u00e9t\u00e9 r\u00e9sidente d\u2019un pays \nayant sign\u00e9 avec le Gabon une convention fiscale. \nParagraphe 8 - Dispositions particuli\u00e8res \nArt.117. - Toute personne ou soci\u00e9t\u00e9 qui fait profession de payer des int\u00e9r\u00eats, dividendes, \nrevenus et autres produits de valeurs mobili\u00e8res, ou dont la profession comporte, \u00e0 titre \naccessoire, des op\u00e9rations de cette nature, ne peut effectuer, de ce chef, aucun paiement ni \nouvrir aucun compte sans exiger du requ\u00e9rant la ju stification de son identit\u00e9, son NIF et \nl\u2019indication de son domicile r\u00e9el. \nToute personne, soci\u00e9t\u00e9 ou association recevant habituellement en d\u00e9p\u00f4t des valeurs \nmobili\u00e8res est tenue d\u2019adresser \u00e0 la Direction G\u00e9n\u00e9rale des Imp\u00f4ts les avis d\u2019ouverture et de \ncl\u00f4ture de tout compte de d\u00e9p\u00f4ts de titres, valeurs ou esp\u00e8ces, comptes courants et autres. \nArt.118. - Demeurent soumis \u00e0 la retenue \u00e0 la source de l\u2019IRPP au titre des revenus des \ncapitaux mobiliers, les distributions et autres produits vis\u00e9s ci -dessus lorsqu\u2019 ils profitent aux \nsoci\u00e9t\u00e9s exon\u00e9r\u00e9es de l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s. \nArt.119. - L\u2019IRPP au titre des revenus des capitaux mobiliers de source \u00e9trang\u00e8re per\u00e7us par \nles personnes physiques ou morales ayant leur domicile, r\u00e9sidence habituelle ou si\u00e8ge au \nGabon est retenu \u00e0 la source par la personne qui effectue le paiement au Gabon. \nDans l\u2019hypoth\u00e8se o\u00f9 le paiement de ces produits a lieu \u00e0 l\u2019\u00e9tranger, le b\u00e9n\u00e9ficiaire doit, \nnonobstant les modalit\u00e9s d\u00e9finies \u00e0 l\u2019article 111 ci -dessus, s\u2019acquitter spontan\u00e9ment de \nl\u2019imp \u00f4t correspondant.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "a60651bd-d6a8-4a55-93f7-8c22f53d8841": {"__data__": {"id_": "a60651bd-d6a8-4a55-93f7-8c22f53d8841", "embedding": null, "metadata": {"page_label": "46", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "61c67f8f-4c34-4839-8675-15ccd62877aa", "node_type": "4", "metadata": {"page_label": "46", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "94611c20eef556cb666b2b21d37f5e9668ff1418d26e4a0240940aea3dd57819", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "ff88f608-2fe5-4eb7-b7f2-ec636b7b6251", "node_type": "1", "metadata": {"page_label": "46", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "c82da580f692a3766f7ed12792efb79f04fb51e92ca25dbbdbd85d27ba2259ea", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "cafeb7f6-c8f6-4861-bed7-a45ea32e5fa7", "node_type": "1", "metadata": {"page_label": "47", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "efc9c478cd9dda84ca5bbe45b18a257c8cef87f267f44a0e1bccee2937046e81", "class_name": "RelatedNodeInfo"}}, "hash": "e8e8e8d7fb6034ca0ae2a1e8abd9bf7000e4ac655762ed4f0dd9cbe592d75201", "text": "Art.119. - L\u2019IRPP au titre des revenus des capitaux mobiliers de source \u00e9trang\u00e8re per\u00e7us par \nles personnes physiques ou morales ayant leur domicile, r\u00e9sidence habituelle ou si\u00e8ge au \nGabon est retenu \u00e0 la source par la personne qui effectue le paiement au Gabon. \nDans l\u2019hypoth\u00e8se o\u00f9 le paiement de ces produits a lieu \u00e0 l\u2019\u00e9tranger, le b\u00e9n\u00e9ficiaire doit, \nnonobstant les modalit\u00e9s d\u00e9finies \u00e0 l\u2019article 111 ci -dessus, s\u2019acquitter spontan\u00e9ment de \nl\u2019imp \u00f4t correspondant. \nSous -section 4 - Plus -values des personnes physiques \nArt.120. - Les plus -values effectivement r\u00e9alis\u00e9es par des personnes physiques ou des \nsoci\u00e9t\u00e9s de personnes lors de la cession \u00e0 titre on\u00e9reux de biens ou de droits de toute nature \nsont passibles d\u2019un imp\u00f4t lib\u00e9ratoire de l\u2019IRPP. \nArt.121. - Sont vis\u00e9s par l\u2019article 120 ci -dessus :", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "cafeb7f6-c8f6-4861-bed7-a45ea32e5fa7": {"__data__": {"id_": "cafeb7f6-c8f6-4861-bed7-a45ea32e5fa7", "embedding": null, "metadata": {"page_label": "47", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "1753d46c-7bb9-4092-b218-5457a08a098b", "node_type": "4", "metadata": {"page_label": "47", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "8b15ee3d25fe65091847a76b0979bc805a2bf9d7835459d0bb016b4ac4c87541", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "a60651bd-d6a8-4a55-93f7-8c22f53d8841", "node_type": "1", "metadata": {"page_label": "46", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "e8e8e8d7fb6034ca0ae2a1e8abd9bf7000e4ac655762ed4f0dd9cbe592d75201", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "e49325d2-0b0e-47b6-95ba-409b60334cae", "node_type": "1", "metadata": {"page_label": "47", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "2f784ebfa98a25a902de407aa862325e847b4c94b5eb8ce87e287bfce1f0449e", "class_name": "RelatedNodeInfo"}}, "hash": "efc9c478cd9dda84ca5bbe45b18a257c8cef87f267f44a0e1bccee2937046e81", "text": "\u2022 les personnes physiques (particuliers) dans le cadre de la gestion de leur patrimoine \npriv\u00e9 ; \n\u2022 les soci\u00e9t\u00e9s de personnes n\u2019ayant pas opt\u00e9 pour l\u2019imp\u00f4t sur les soc i\u00e9t\u00e9s, lorsqu\u2019elles \nexercent une activit\u00e9 autre qu\u2019industrielle, commerciale, agricole ou non commerciale ; \n\u2022 les contribuables soumis au r\u00e9gime de base qui cessent leur activit\u00e9. \nArt.122. - Sont soumises \u00e0 l\u2019imp\u00f4t, les plus -values r\u00e9alis\u00e9es par les particuli ers dans le cadre \nde la gestion de leur patrimoine priv\u00e9, \u00e0 l\u2019occasion notamment de la vente, de l\u2019\u00e9change, du \npartage, de l\u2019expropriation, de l\u2019apport en soci\u00e9t\u00e9 ou de la liquidation d\u2019une soci\u00e9t\u00e9, sur les \nbiens mobiliers ou immobiliers ou sur les droits de toute nature. \nSont assimil\u00e9es aux gains immobiliers les plus -values r\u00e9alis\u00e9es sur cession \u00e0 titre on\u00e9reux de \nvaleurs mobili\u00e8res ou de droits sociaux de soci\u00e9t\u00e9s dont l\u2019actif est principalement constitu\u00e9 \nd\u2019immeubles ou de droits portant sur lesdits biens . \nLorsqu\u2019un associ\u00e9, actionnaire, commanditaire ou porteur de parts b\u00e9n\u00e9ficiaires, c\u00e8de \u00e0 un \ntiers, pendant la dur\u00e9e de la soci\u00e9t\u00e9, tout ou partie de ses droits sociaux, l\u2019exc\u00e9dent du prix de \ncession sur le prix d\u2019acquisition de ces droits est tax\u00e9 exclusi vement \u00e0 l\u2019IRPP au taux de 20 %.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "e49325d2-0b0e-47b6-95ba-409b60334cae": {"__data__": {"id_": "e49325d2-0b0e-47b6-95ba-409b60334cae", "embedding": null, "metadata": {"page_label": "47", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "1753d46c-7bb9-4092-b218-5457a08a098b", "node_type": "4", "metadata": {"page_label": "47", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "8b15ee3d25fe65091847a76b0979bc805a2bf9d7835459d0bb016b4ac4c87541", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "cafeb7f6-c8f6-4861-bed7-a45ea32e5fa7", "node_type": "1", "metadata": {"page_label": "47", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "efc9c478cd9dda84ca5bbe45b18a257c8cef87f267f44a0e1bccee2937046e81", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "ff833339-74dc-4f86-a70b-b60ce3a1b7df", "node_type": "1", "metadata": {"page_label": "47", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "57032c69994517ca2759e74d4b1b7064efbaa8cbe83dc87bee79d6d36ded1c64", "class_name": "RelatedNodeInfo"}}, "hash": "2f784ebfa98a25a902de407aa862325e847b4c94b5eb8ce87e287bfce1f0449e", "text": "Sont assimil\u00e9es aux gains immobiliers les plus -values r\u00e9alis\u00e9es sur cession \u00e0 titre on\u00e9reux de \nvaleurs mobili\u00e8res ou de droits sociaux de soci\u00e9t\u00e9s dont l\u2019actif est principalement constitu\u00e9 \nd\u2019immeubles ou de droits portant sur lesdits biens . \nLorsqu\u2019un associ\u00e9, actionnaire, commanditaire ou porteur de parts b\u00e9n\u00e9ficiaires, c\u00e8de \u00e0 un \ntiers, pendant la dur\u00e9e de la soci\u00e9t\u00e9, tout ou partie de ses droits sociaux, l\u2019exc\u00e9dent du prix de \ncession sur le prix d\u2019acquisition de ces droits est tax\u00e9 exclusi vement \u00e0 l\u2019IRPP au taux de 20 %. \nToutefois, l\u2019imposition de la plus -value ainsi r\u00e9alis\u00e9e est subordonn\u00e9e aux deux conditions \nsuivantes : \n\u2022 1\u00b0 que l\u2019int\u00e9ress\u00e9 ou son conjoint, ses ascendants ou descendants exercent ou aient \nexerc\u00e9 au cours des cinq derni\u00e8res ann\u00e9es des fonctions d\u2019administrateur ou de g\u00e9rant \ndans la soci\u00e9t\u00e9 et que les droits des m\u00eames personnes dans les b\u00e9n\u00e9fices sociaux aient \nd\u00e9pass\u00e9 ensemble 25 % de ces b\u00e9n\u00e9fices au cours de la m\u00eame p\u00e9riode ; \n\u2022 2\u00b0 que le montant de la plus -value r\u00e9alis\u00e9e d\u00e9pas se 500.000 FCFA. \nCes dispositions ne sont pas applicables aux associ\u00e9s en nom collectif et aux g\u00e9rants des \nsoci\u00e9t\u00e9s en commandite simple vis\u00e9s \u00e0 l\u2019article 79 ci -dessus qui sont imposables chaque \nann\u00e9e \u00e0 raison de la quote -part leur revenant dans les b\u00e9n\u00e9fi ces sociaux correspondant \u00e0 \nleurs droits dans la soci\u00e9t\u00e9. \nArt.123. - (L.F.R.2020) Sont exon\u00e9r\u00e9s : \n1) \u00e0 4) Abrog\u00e9s \n5) Les plus -values r\u00e9sultant de l\u2019encaissement des indemnit\u00e9s d\u2019assurance cons\u00e9cutives \u00e0 un \nsinistre partiel ou total sur un bien personnel.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "ff833339-74dc-4f86-a70b-b60ce3a1b7df": {"__data__": {"id_": "ff833339-74dc-4f86-a70b-b60ce3a1b7df", "embedding": null, "metadata": {"page_label": "47", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "1753d46c-7bb9-4092-b218-5457a08a098b", "node_type": "4", "metadata": {"page_label": "47", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "8b15ee3d25fe65091847a76b0979bc805a2bf9d7835459d0bb016b4ac4c87541", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "e49325d2-0b0e-47b6-95ba-409b60334cae", "node_type": "1", "metadata": {"page_label": "47", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "2f784ebfa98a25a902de407aa862325e847b4c94b5eb8ce87e287bfce1f0449e", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "17173e7f-c1fd-4ba4-aba8-575441a134f4", "node_type": "1", "metadata": {"page_label": "48", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "759332bec947c935770f8f09e2418744f7bf5a2e040047242df6dede5bc8083b", "class_name": "RelatedNodeInfo"}}, "hash": "57032c69994517ca2759e74d4b1b7064efbaa8cbe83dc87bee79d6d36ded1c64", "text": "Ces dispositions ne sont pas applicables aux associ\u00e9s en nom collectif et aux g\u00e9rants des \nsoci\u00e9t\u00e9s en commandite simple vis\u00e9s \u00e0 l\u2019article 79 ci -dessus qui sont imposables chaque \nann\u00e9e \u00e0 raison de la quote -part leur revenant dans les b\u00e9n\u00e9fi ces sociaux correspondant \u00e0 \nleurs droits dans la soci\u00e9t\u00e9. \nArt.123. - (L.F.R.2020) Sont exon\u00e9r\u00e9s : \n1) \u00e0 4) Abrog\u00e9s \n5) Les plus -values r\u00e9sultant de l\u2019encaissement des indemnit\u00e9s d\u2019assurance cons\u00e9cutives \u00e0 un \nsinistre partiel ou total sur un bien personnel. \n6) Les plus -values immobili\u00e8res r\u00e9alis\u00e9es \u00e0 la suite d\u2019une d\u00e9claration d\u2019utilit\u00e9 publique \nprononc\u00e9e en vue d\u2019une expropriation n\u2019entra\u00eenant aucune taxation, \u00e0 condition que le \npropri\u00e9taire prenne l\u2019engagement de remploi de l\u2019indemnit\u00e9 dans l\u2019achat d\u2019un ou d e \nplusieurs biens de m\u00eame nature dans un d\u00e9lai d\u2019un an \u00e0 compter du paiement. \nArt.124. - (L.F.2017) La plus -value imposable est constitu\u00e9e par la diff\u00e9rence entre le prix de \ncession ou la valeur v\u00e9nale du bien consid\u00e9r\u00e9 et le prix d\u2019acquisition par le c\u00e9dan t. \nLe prix de cession est diminu\u00e9 du montant des frais support\u00e9s par le vendeur \u00e0 l\u2019occasion de \ncette cession. \nLe prix d\u2019acquisition est major\u00e9 des frais aff\u00e9rents \u00e0 l\u2019acquisition. Le cas \u00e9ch\u00e9ant, le prix \nd\u2019acquisition est major\u00e9 des d\u00e9penses de constructi on, de reconstruction, d\u2019agrandissement, \nde r\u00e9novation ou d\u2019am\u00e9lioration, r\u00e9alis\u00e9es depuis l\u2019acquisition, lorsque celles -ci n\u2019ont pas \u00e9t\u00e9 \nd\u00e9j\u00e0 d\u00e9duites du revenu imposable et qu\u2019elles ne pr\u00e9sentent pas le caract\u00e8re de d\u00e9penses \nlocatives.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "17173e7f-c1fd-4ba4-aba8-575441a134f4": {"__data__": {"id_": "17173e7f-c1fd-4ba4-aba8-575441a134f4", "embedding": null, "metadata": {"page_label": "48", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "11198a80-f911-42af-b09c-2de2c3a50967", "node_type": "4", "metadata": {"page_label": "48", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "be7718fd3234377bd17dc591e4a20838db86de938aa1a63afb78bfec9fdb5ed1", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "ff833339-74dc-4f86-a70b-b60ce3a1b7df", "node_type": "1", "metadata": {"page_label": "47", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "57032c69994517ca2759e74d4b1b7064efbaa8cbe83dc87bee79d6d36ded1c64", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "eec0d3d3-3a36-41e4-adab-3ddf6902a0d6", "node_type": "1", "metadata": {"page_label": "48", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "1643e67caf53e70f395a3e82ef62d94d3d609c4633e551a8f5d272daaf48b6e9", "class_name": "RelatedNodeInfo"}}, "hash": "759332bec947c935770f8f09e2418744f7bf5a2e040047242df6dede5bc8083b", "text": "On entend par prix d\u2019acquisition : \n\u2022 1\u00b0 le prix effectivement acquitt\u00e9 par le c\u00e9dant y compris les compl\u00e9ments de prix \nsubs\u00e9quents ou la valeur v\u00e9nale lorsqu\u2019elle est sup\u00e9rieure au prix en cas d\u2019acquisition \u00e0 \ntitre on\u00e9reux ; \n\u2022 2\u00b0 la valeur v\u00e9nale retenue pour la d\u00e9terminati on des droits de mutation \u00e0 titre gratuit \npour les acquisitions \u00e0 titre gratuit ; \n\u2022 3\u00b0 la valeur des constructions et du terrain pour les biens construits par le c\u00e9dant. \nArt.125. - Un abattement de 15 % est op\u00e9r\u00e9 sur le montant imposable des plus -values \nr\u00e9ali s\u00e9es au cours d\u2019une m\u00eame ann\u00e9e, apr\u00e8s application \u00e9ventuelle des moins -values. \nArt.126. - Le montant de la plus -value est soumis \u00e0 un imp\u00f4t lib\u00e9ratoire de toute autre \nimposition dont le taux est fix\u00e9 \u00e0 20 % du montant net des plus -values. \nArt.127. - (L.F.201 7, L.F.R.2017) L\u2019imp\u00f4t sur les plus -values est pay\u00e9 spontan\u00e9ment avant le \n30 avril de l\u2019ann\u00e9e qui suit la r\u00e9alisation de la plus -value par le contribuable qui a r\u00e9alis\u00e9 la \nplus -value taxable \u00e0 la Recette du Centre des Imp\u00f4ts dont il d\u00e9pend. Le r\u00e8glement es t \naccompagn\u00e9 d\u2019une d\u00e9claration \u00e9tablie en double exemplaire sur un imprim\u00e9 fourni par \nl\u2019Administration. \nL\u2019un des deux exemplaires est rendu au contribuable d\u00fbment dat\u00e9 et vis\u00e9 par \nl\u2019administration fiscale afin de servir d\u2019accus\u00e9 de r\u00e9ception. \nPar d\u00e9rogatio n \u00e0 l\u2019alin\u00e9a 1, l\u2019imp\u00f4t sur les plus -values r\u00e9sultant de la cession d\u2019immeubles ou \nde cessions de toute nature est acquitt\u00e9 par le notaire en m\u00eame temps que les droits \nd\u2019enregistrement aff\u00e9rents \u00e0 ladite cession sur un imprim\u00e9 fourni par l\u2019Administration.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "eec0d3d3-3a36-41e4-adab-3ddf6902a0d6": {"__data__": {"id_": "eec0d3d3-3a36-41e4-adab-3ddf6902a0d6", "embedding": null, "metadata": {"page_label": "48", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "11198a80-f911-42af-b09c-2de2c3a50967", "node_type": "4", "metadata": {"page_label": "48", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "be7718fd3234377bd17dc591e4a20838db86de938aa1a63afb78bfec9fdb5ed1", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "17173e7f-c1fd-4ba4-aba8-575441a134f4", "node_type": "1", "metadata": {"page_label": "48", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "759332bec947c935770f8f09e2418744f7bf5a2e040047242df6dede5bc8083b", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "ea2c28a1-df22-422e-883b-cf225a13c5e2", "node_type": "1", "metadata": {"page_label": "48", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "ffb11f725f20d7ae9d9fd09c47cc94886b0713460730bf077dc49fb2c0641ad9", "class_name": "RelatedNodeInfo"}}, "hash": "1643e67caf53e70f395a3e82ef62d94d3d609c4633e551a8f5d272daaf48b6e9", "text": "Le r\u00e8glement es t \naccompagn\u00e9 d\u2019une d\u00e9claration \u00e9tablie en double exemplaire sur un imprim\u00e9 fourni par \nl\u2019Administration. \nL\u2019un des deux exemplaires est rendu au contribuable d\u00fbment dat\u00e9 et vis\u00e9 par \nl\u2019administration fiscale afin de servir d\u2019accus\u00e9 de r\u00e9ception. \nPar d\u00e9rogatio n \u00e0 l\u2019alin\u00e9a 1, l\u2019imp\u00f4t sur les plus -values r\u00e9sultant de la cession d\u2019immeubles ou \nde cessions de toute nature est acquitt\u00e9 par le notaire en m\u00eame temps que les droits \nd\u2019enregistrement aff\u00e9rents \u00e0 ladite cession sur un imprim\u00e9 fourni par l\u2019Administration. \nLe d\u00e9faut de paiement de l\u2019imp\u00f4t sur la plus -value vis\u00e9e \u00e0 l\u2019alin\u00e9a pr\u00e9c\u00e9dent, le retard ou le \nconstat d\u2019inexactitudes donne lieu aux sanctions pr\u00e9vues aux articles P -1011 et suivants du \nCGI. \nSous -section 5 - B\u00e9n\u00e9fices professionnels \nParagraphe 1 - D\u00e9finit ions \nArt.128. - On entend par b\u00e9n\u00e9fices professionnels, les b\u00e9n\u00e9fices r\u00e9alis\u00e9s dans le cadre de \nl\u2019exercice d\u2019activit\u00e9s industrielles, commerciales, artisanales, non commerciales, agricoles et \nassimil\u00e9es. \nA. B\u00e9n\u00e9fices des activit\u00e9s industrielles, commerciale s et artisanales \nArt.129. - Sont consid\u00e9r\u00e9s comme b\u00e9n\u00e9fices industriels et commerciaux les b\u00e9n\u00e9fices \nr\u00e9alis\u00e9s par des personnes physiques et provenant de l\u2019exercice d\u2019une profession \ncommerciale, industrielle ou artisanale. \nIl en est de m\u00eame des b\u00e9n\u00e9fices r\u00e9 alis\u00e9s dans les m\u00eames conditions par les concessionnaires \nde mines, les amodiataires et sous -amodiataires de concessions mini\u00e8res, les titulaires de \npermis d\u2019exploitation de mines et les explorateurs de mines de p\u00e9trole et de gaz combustible. \nArt.130.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "ea2c28a1-df22-422e-883b-cf225a13c5e2": {"__data__": {"id_": "ea2c28a1-df22-422e-883b-cf225a13c5e2", "embedding": null, "metadata": {"page_label": "48", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "11198a80-f911-42af-b09c-2de2c3a50967", "node_type": "4", "metadata": {"page_label": "48", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "be7718fd3234377bd17dc591e4a20838db86de938aa1a63afb78bfec9fdb5ed1", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "eec0d3d3-3a36-41e4-adab-3ddf6902a0d6", "node_type": "1", "metadata": {"page_label": "48", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "1643e67caf53e70f395a3e82ef62d94d3d609c4633e551a8f5d272daaf48b6e9", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "01d7ae31-2d8f-4d08-bf52-79994f5d4bfc", "node_type": "1", "metadata": {"page_label": "49", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "567ff4bf20a74450a7fdddd60fb33a16c8712b44179515a7026f2ff732701f73", "class_name": "RelatedNodeInfo"}}, "hash": "ffb11f725f20d7ae9d9fd09c47cc94886b0713460730bf077dc49fb2c0641ad9", "text": "A. B\u00e9n\u00e9fices des activit\u00e9s industrielles, commerciale s et artisanales \nArt.129. - Sont consid\u00e9r\u00e9s comme b\u00e9n\u00e9fices industriels et commerciaux les b\u00e9n\u00e9fices \nr\u00e9alis\u00e9s par des personnes physiques et provenant de l\u2019exercice d\u2019une profession \ncommerciale, industrielle ou artisanale. \nIl en est de m\u00eame des b\u00e9n\u00e9fices r\u00e9 alis\u00e9s dans les m\u00eames conditions par les concessionnaires \nde mines, les amodiataires et sous -amodiataires de concessions mini\u00e8res, les titulaires de \npermis d\u2019exploitation de mines et les explorateurs de mines de p\u00e9trole et de gaz combustible. \nArt.130. - (L.F.2018) Pr\u00e9sentent \u00e9galement le caract\u00e8re de b\u00e9n\u00e9fices industriels et \ncommerciaux, les b\u00e9n\u00e9fices r\u00e9alis\u00e9s par les personnes physiques qui :", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "01d7ae31-2d8f-4d08-bf52-79994f5d4bfc": {"__data__": {"id_": "01d7ae31-2d8f-4d08-bf52-79994f5d4bfc", "embedding": null, "metadata": {"page_label": "49", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "cd1b6cf6-89ad-49e5-bc58-1ba5e747ed14", "node_type": "4", "metadata": {"page_label": "49", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "dc09ecf7780a354956894d00eee386997dfe61410faa0a2df7008652d54c8d9a", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "ea2c28a1-df22-422e-883b-cf225a13c5e2", "node_type": "1", "metadata": {"page_label": "48", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "ffb11f725f20d7ae9d9fd09c47cc94886b0713460730bf077dc49fb2c0641ad9", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "2104b36d-1561-4a56-85f9-752c1604c187", "node_type": "1", "metadata": {"page_label": "49", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "0e4b9664a86f70aec9bb7f4f40c59060f6546ad5636d3cf5f9897beabf329cd0", "class_name": "RelatedNodeInfo"}}, "hash": "567ff4bf20a74450a7fdddd60fb33a16c8712b44179515a7026f2ff732701f73", "text": "\u2022 1\u00b0 se livrent \u00e0 des op\u00e9rations d\u2019interm\u00e9diaire pour l\u2019achat ou la vente des immeubles ou \ndes fonds de commerce ou qu i, habituellement, ach\u00e8tent en leur nom les m\u00eames biens en \nvue de les revendre ; \n\u2022 2\u00b0 proc\u00e8dent au lotissement et \u00e0 la vente, apr\u00e8s ex\u00e9cution des travaux d\u2019am\u00e9nagement et \nde viabilit\u00e9 de terrains leur appartenant ; \n\u2022 3\u00b0 donnent en location un \u00e9tablissement com mercial ou industriel muni du mobilier ou \ndu mat\u00e9riel n\u00e9cessaire \u00e0 son exploitation, que la location comprenne, ou non, tout ou \npartie des \u00e9l\u00e9ments incorporels du fonds de commerce ou d\u2019industrie ; \n\u2022 4\u00b0 louent ou sous -louent en meubl\u00e9 tout ou partie des imme ubles leur appartenant ; \n\u2022 5\u00b0 exploitent un domaine forestier ; \n\u2022 6\u00b0 sont adjudicataires, concessionnaires et fermiers de droits commerciaux ; \n\u2022 7\u00b0 sont membres des copropri\u00e9t\u00e9s de navires ; \n\u2022 8\u00b0 \u00e0 titre professionnel, effectuent dans la communaut\u00e9 ou \u00e0 l\u2019\u00e9tranger , directement ou \npar personne interpos\u00e9e, des op\u00e9rations sur un march\u00e9 \u00e0 terme d\u2019instruments financiers \nou d\u2019options n\u00e9gociables ou sur des bons d\u2019option, \u00e0 condition qu\u2019elles aient opt\u00e9 pour ce \nr\u00e9gime dans les quinze jours suivant le d\u00e9but du premier exer cice d\u2019imposition. L\u2019option \nest irr\u00e9vocable.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "2104b36d-1561-4a56-85f9-752c1604c187": {"__data__": {"id_": "2104b36d-1561-4a56-85f9-752c1604c187", "embedding": null, "metadata": {"page_label": "49", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "cd1b6cf6-89ad-49e5-bc58-1ba5e747ed14", "node_type": "4", "metadata": {"page_label": "49", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "dc09ecf7780a354956894d00eee386997dfe61410faa0a2df7008652d54c8d9a", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "01d7ae31-2d8f-4d08-bf52-79994f5d4bfc", "node_type": "1", "metadata": {"page_label": "49", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "567ff4bf20a74450a7fdddd60fb33a16c8712b44179515a7026f2ff732701f73", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "130ee833-4029-4455-a94d-b69c756acff2", "node_type": "1", "metadata": {"page_label": "49", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "5ea3387ced39ffd4a0091ac95b06bfdc242ff7c89adea41f36296f8d07e99f9d", "class_name": "RelatedNodeInfo"}}, "hash": "0e4b9664a86f70aec9bb7f4f40c59060f6546ad5636d3cf5f9897beabf329cd0", "text": "L\u2019option \nest irr\u00e9vocable. \nArt.130 bis.- Pendant la dur\u00e9e de r\u00e9alisation du projet d\u2019investissement, sont exclus de la \nbase imposable pour la d\u00e9termination de l\u2019IRPP, les b\u00e9n\u00e9fices r\u00e9alis\u00e9s par les entreprises \nagr\u00e9\u00e9es pour l\u2019am\u00e9nagement d es terrains urbains destin\u00e9s \u00e0 l\u2019habitat social et pour la \nconstruction de logements socio -\u00e9conomiques et d\u2019unit\u00e9s industrielles de fabrication des \nmat\u00e9riaux et autres intrants servant \u00e0 la r\u00e9alisation du volet constructions de logements \nsociaux. \nPour b\u00e9n\u00e9 ficier de l\u2019exon\u00e9ration vis\u00e9e ci -dessus, les entreprises agr\u00e9\u00e9es pour l\u2019am\u00e9nagement \ndes terrains urbains destin\u00e9s \u00e0 l\u2019habitat social et pour la construction de logements \u00e0 \ncaract\u00e8re socio -\u00e9conomique doivent, pr\u00e9alablement \u00e0 l\u2019ex\u00e9cution de leur programme \nd\u2019investissement, b\u00e9n\u00e9ficier d\u2019un agr\u00e9ment d\u00e9livr\u00e9 par arr\u00eat\u00e9 conjoint du Ministre charg\u00e9 de \nl\u2019\u00e9conomie et du Ministre charg\u00e9 de l\u2019habitat apr\u00e8s avis motiv\u00e9 de la commission \nd\u2019exon\u00e9ration. \nLa non r\u00e9alisation ou la r\u00e9alisation partielle des investissements pr ojet\u00e9s, de m\u00eame que la \nviolation des dispositions l\u00e9gales et r\u00e9glementaires entra\u00eenent le retrait de l\u2019agr\u00e9ment et la \ntaxation imm\u00e9diate, sans pr\u00e9judice des sanctions pr\u00e9vues aux articles P -996 et suivants du \npr\u00e9sent Code. \nLes entreprises agr\u00e9\u00e9es restent soumises aux obligations d\u00e9claratives et comptables \nconform\u00e9ment aux dispositions l\u00e9gales en vigueur.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "130ee833-4029-4455-a94d-b69c756acff2": {"__data__": {"id_": "130ee833-4029-4455-a94d-b69c756acff2", "embedding": null, "metadata": {"page_label": "49", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "cd1b6cf6-89ad-49e5-bc58-1ba5e747ed14", "node_type": "4", "metadata": {"page_label": "49", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "dc09ecf7780a354956894d00eee386997dfe61410faa0a2df7008652d54c8d9a", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "2104b36d-1561-4a56-85f9-752c1604c187", "node_type": "1", "metadata": {"page_label": "49", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "0e4b9664a86f70aec9bb7f4f40c59060f6546ad5636d3cf5f9897beabf329cd0", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "ca1bf6bc-b10d-48c5-95d8-445e1bbb38be", "node_type": "1", "metadata": {"page_label": "50", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "ca031ca20d77311780258e216478d91d56a60a7f01bab330f8255d9efbab5a5b", "class_name": "RelatedNodeInfo"}}, "hash": "5ea3387ced39ffd4a0091ac95b06bfdc242ff7c89adea41f36296f8d07e99f9d", "text": "La non r\u00e9alisation ou la r\u00e9alisation partielle des investissements pr ojet\u00e9s, de m\u00eame que la \nviolation des dispositions l\u00e9gales et r\u00e9glementaires entra\u00eenent le retrait de l\u2019agr\u00e9ment et la \ntaxation imm\u00e9diate, sans pr\u00e9judice des sanctions pr\u00e9vues aux articles P -996 et suivants du \npr\u00e9sent Code. \nLes entreprises agr\u00e9\u00e9es restent soumises aux obligations d\u00e9claratives et comptables \nconform\u00e9ment aux dispositions l\u00e9gales en vigueur. \nUn d\u00e9cret pris en Conseil des Ministres pr\u00e9cise les modalit\u00e9s de mise en \u0153uvre de la mesure \net : \n\u2022 d\u00e9finit les notions de logement \u00e0 caract\u00e8re socio -\u00e9conomique ou d\u2019habitat social ; \n\u2022 cr\u00e9e une commission d\u2019exon\u00e9ration charg\u00e9e de statuer sur le caract\u00e8re socio -\n\u00e9conomique du programme d\u2019investissement et d\u2019\u00e9mettre un avis motiv\u00e9 en vue de la \nd\u00e9livrance de l\u2019agr\u00e9ment ; \n\u2022 fixe les attributions et les modalit\u00e9 s de fonctionnement de la commission d\u2019exon\u00e9ration, \nainsi que le contenu du dossier de demande d\u2019agr\u00e9ment. \nArt.131. - Sont consid\u00e9r\u00e9s comme artisans : \n\u2022 les fabricants et ouvriers travaillant chez eux avec ou sans force motrice, \u00e0 fa\u00e7on ou non, \nutilisant le c oncours de cinq employ\u00e9s, compagnons ou apprentis au maximum et ne \nvendant que les produits de leur propre travail ;", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "ca1bf6bc-b10d-48c5-95d8-445e1bbb38be": {"__data__": {"id_": "ca1bf6bc-b10d-48c5-95d8-445e1bbb38be", "embedding": null, "metadata": {"page_label": "50", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "2b821888-c65f-4176-8c6f-e71c063c21d7", "node_type": "4", "metadata": {"page_label": "50", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "0fc02cec572a2d3e93291baa38a0f8a52d01a8d3817ea9d369e49f4bb9af78cc", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "130ee833-4029-4455-a94d-b69c756acff2", "node_type": "1", "metadata": {"page_label": "49", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "5ea3387ced39ffd4a0091ac95b06bfdc242ff7c89adea41f36296f8d07e99f9d", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "95516d08-0973-4b9a-8087-e2ad223e659c", "node_type": "1", "metadata": {"page_label": "50", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "27db7621479edda2f2d0c8fd0b7e1f38772326a7b342e38eb8bdc515e44c5475", "class_name": "RelatedNodeInfo"}}, "hash": "ca031ca20d77311780258e216478d91d56a60a7f01bab330f8255d9efbab5a5b", "text": "\u2022 les mariniers et chauffeurs n\u2019ayant qu\u2019un bateau ou v\u00e9hicule qu\u2019ils conduisent eux -\nm\u00eames ; \n\u2022 les p\u00eacheurs se livrant \u00e0 la p\u00eache sans autre co ncours que celui de deux aides. \nArt.131 bis.- Les PME -PMI sont exon\u00e9r\u00e9es de l\u2019IRPP pendant les cinq premi\u00e8res ann\u00e9es de \nleur activit\u00e9 conform\u00e9ment aux dispositions de la loi n\u00b016/2005 du 20 septembre 2006 \nportant promotion des PME -PMI. \nLe non -respect des c onditions de la loi susvis\u00e9e entra\u00eene d\u00e9nonciation du r\u00e9gime et rappel \ndes droits y aff\u00e9rents, sans pr\u00e9judice des p\u00e9nalit\u00e9s vis\u00e9es par le pr\u00e9sent Code. \nB. B\u00e9n\u00e9fices des activit\u00e9s non commerciales et des revenus assimil\u00e9s \nArt.132. - Sont consid\u00e9r\u00e9s comme pro venant de l\u2019exercice d\u2019une profession non commerciale \nou comme revenus assimil\u00e9s aux b\u00e9n\u00e9fices non commerciaux, les b\u00e9n\u00e9fices des professions \nlib\u00e9rales, des charges et offices notamment les notaires, huissiers, commissaires -priseurs et \nautres conseils juri diques et fiscaux dont les titulaires n\u2019ont pas la qualit\u00e9 de commer\u00e7ant, et \nde toutes occupations, exploitations lucratives et sources de profits ne se rattachant pas \u00e0 \nune autre cat\u00e9gorie de b\u00e9n\u00e9fices ou de revenus. \nCes b\u00e9n\u00e9fices concernent notamment : \n\u2022 les produits des op\u00e9rations de bourse effectu\u00e9es \u00e0 titre habituel par les particuliers ; \n\u2022 les produits de droits d\u2019auteurs per\u00e7us par les artistes, les \u00e9crivains, les compositeurs ou \ntous autres b\u00e9n\u00e9ficiaires et par leurs h\u00e9ritiers ou l\u00e9gataires ; \n\u2022 les produi ts per\u00e7us par les inventeurs au titre, soit de la concession de licences \nd\u2019exploitation de leurs brevets, soit de la cession ou concession de marques de fabrique, \nproc\u00e9d\u00e9s ou formules de fabrication.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "95516d08-0973-4b9a-8087-e2ad223e659c": {"__data__": {"id_": "95516d08-0973-4b9a-8087-e2ad223e659c", "embedding": null, "metadata": {"page_label": "50", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "2b821888-c65f-4176-8c6f-e71c063c21d7", "node_type": "4", "metadata": {"page_label": "50", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "0fc02cec572a2d3e93291baa38a0f8a52d01a8d3817ea9d369e49f4bb9af78cc", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "ca1bf6bc-b10d-48c5-95d8-445e1bbb38be", "node_type": "1", "metadata": {"page_label": "50", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "ca031ca20d77311780258e216478d91d56a60a7f01bab330f8255d9efbab5a5b", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "d06a809d-11f9-49c0-b5f7-12f24247ab1b", "node_type": "1", "metadata": {"page_label": "51", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "558a0a5b53d1412a32b80d001f4165d220f60ba08fffb9f3ab395eba25e66d7c", "class_name": "RelatedNodeInfo"}}, "hash": "27db7621479edda2f2d0c8fd0b7e1f38772326a7b342e38eb8bdc515e44c5475", "text": "Ces b\u00e9n\u00e9fices concernent notamment : \n\u2022 les produits des op\u00e9rations de bourse effectu\u00e9es \u00e0 titre habituel par les particuliers ; \n\u2022 les produits de droits d\u2019auteurs per\u00e7us par les artistes, les \u00e9crivains, les compositeurs ou \ntous autres b\u00e9n\u00e9ficiaires et par leurs h\u00e9ritiers ou l\u00e9gataires ; \n\u2022 les produi ts per\u00e7us par les inventeurs au titre, soit de la concession de licences \nd\u2019exploitation de leurs brevets, soit de la cession ou concession de marques de fabrique, \nproc\u00e9d\u00e9s ou formules de fabrication. \nLes \u00e9moluments per\u00e7us par les greffiers sont impos\u00e9s sui vant les r\u00e8gles applicables aux \nb\u00e9n\u00e9fices des charges et offices. \nC. B\u00e9n\u00e9fices des professions agricoles \nArt.133. - Sont consid\u00e9r\u00e9s comme b\u00e9n\u00e9fices des professions agricoles, les revenus r\u00e9alis\u00e9s \nsoit par les fermiers, m\u00e9tayers, soit par les propri\u00e9taires exploitant eux -m\u00eames. \nCes b\u00e9n\u00e9fices proviennent notamment de la production des cultures, de l\u2019\u00e9levage, de \nl\u2019aviculture, de la pisciculture et de l\u2019ostr\u00e9iculture. \nSont exon\u00e9r\u00e9s de l\u2019imp\u00f4t, les revenus provenant de l\u2019exploitation des terres exc lusivement \naffect\u00e9es \u00e0 des cultures vivri\u00e8res et dont la superficie cultiv\u00e9e est inf\u00e9rieure \u00e0 cinq hectares. \nParagraphe 2 - R\u00e9gimes d\u2019imposition \nArt.134. - (L.F.R.2017) Les b\u00e9n\u00e9fices d\u00e9finis aux articles 128 \u00e0 133 ci -dessus sont soumis aux \nr\u00e9gimes d\u2019imposit ion suivants : \n\u2022 le r\u00e9gime simplifi\u00e9 d\u2019imposition ; \n\u2022 le r\u00e9gime r\u00e9el d\u2019imposition. \nA. Le r\u00e9gime de base (Abrog\u00e9) \nArt.135 et 136. - Abrog\u00e9s (L.F.R.2017)", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "d06a809d-11f9-49c0-b5f7-12f24247ab1b": {"__data__": {"id_": "d06a809d-11f9-49c0-b5f7-12f24247ab1b", "embedding": null, "metadata": {"page_label": "51", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "93bc0b71-fd78-4ccc-a1eb-7c561ffbcfc8", "node_type": "4", "metadata": {"page_label": "51", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "c2a17fdfec8f5c5a3ae143069f69d6fe1785a9c89e376b066b2371d6c1ad08f2", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "95516d08-0973-4b9a-8087-e2ad223e659c", "node_type": "1", "metadata": {"page_label": "50", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "27db7621479edda2f2d0c8fd0b7e1f38772326a7b342e38eb8bdc515e44c5475", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "ed7e37b7-fb83-4994-9f0d-587aee7eb316", "node_type": "1", "metadata": {"page_label": "51", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "42dd6b8d9e4d67847441005cb94b1eb7741272e3d33ae63eb99f0737934a6c77", "class_name": "RelatedNodeInfo"}}, "hash": "558a0a5b53d1412a32b80d001f4165d220f60ba08fffb9f3ab395eba25e66d7c", "text": "B. Le r\u00e9gime simplifi\u00e9 d\u2019imposition \nArt.137. - Sont soumis au r\u00e9gime simplifi\u00e9 d\u2019imposition, les contribuables exer\u00e7ant une \nactivit\u00e9 d\u00e9finie \u00e0 l\u2019article 128 et dont le chiffre d\u2019affaires hors taxe est compris entre \n30.000.000 et 60.000.000 FCFA. \nC. Le r\u00e9gime r\u00e9el d\u2019imposition \nArt.138. - Sont soumis au r\u00e9gime r\u00e9el d\u2019imposition, les contribuables exer\u00e7an t une activit\u00e9 \nd\u00e9finie \u00e0 l\u2019article 128 et dont le chiffre d\u2019affaires hors taxes est sup\u00e9rieur ou \u00e9gal \u00e0 60.000.000 \nFCFA. \nArt.139. - Les officiers publics et minist\u00e9riels sont obligatoirement soumis au r\u00e9gime r\u00e9el \nd\u2019imposition en ce qui concerne les b\u00e9n\u00e9fice s provenant de leur charge ou de leur office. \nArt.140. - Les entreprises dont le chiffre d\u2019affaires hors taxes devient inf\u00e9rieur \u00e0 la limite de \nleur r\u00e9gime d\u2019imposition ne sont soumises au r\u00e9gime d\u2019imposition imm\u00e9diatement inf\u00e9rieur \nque lorsque leur chiffre d\u2019affaires est rest\u00e9 en dessous de cette limite pendant deux exercices \ncons\u00e9cutifs de douze mois. \nToutefois, les entreprises dont le chiffre d\u2019affaires hors taxes devient sup\u00e9rieur \u00e0 la limite de \nleur r\u00e9gime d\u2019imposition sont soumises au r\u00e9gime imm\u00e9diatem ent sup\u00e9rieur dans les \nconditions vis\u00e9es \u00e0 l\u2019alin\u00e9a 1 ci -dessus. \nParagraphe 3 - D\u00e9termination des b\u00e9n\u00e9fices imposables \nA. Le r\u00e9gime de base (Abrog\u00e9) \nArt.141 et 142. - Abrog\u00e9s (L.F.R.2017) \nB. Le r\u00e9gime simplifi\u00e9 d\u2019imposition \nArt.143.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "ed7e37b7-fb83-4994-9f0d-587aee7eb316": {"__data__": {"id_": "ed7e37b7-fb83-4994-9f0d-587aee7eb316", "embedding": null, "metadata": {"page_label": "51", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "93bc0b71-fd78-4ccc-a1eb-7c561ffbcfc8", "node_type": "4", "metadata": {"page_label": "51", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "c2a17fdfec8f5c5a3ae143069f69d6fe1785a9c89e376b066b2371d6c1ad08f2", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "d06a809d-11f9-49c0-b5f7-12f24247ab1b", "node_type": "1", "metadata": {"page_label": "51", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "558a0a5b53d1412a32b80d001f4165d220f60ba08fffb9f3ab395eba25e66d7c", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "ac003865-37eb-4091-bddf-f51d6c3b5481", "node_type": "1", "metadata": {"page_label": "51", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "94a23daccdb702721729634c0ffa12ef4631ec26cadf2278f2aeaa5915a41069", "class_name": "RelatedNodeInfo"}}, "hash": "42dd6b8d9e4d67847441005cb94b1eb7741272e3d33ae63eb99f0737934a6c77", "text": "Toutefois, les entreprises dont le chiffre d\u2019affaires hors taxes devient sup\u00e9rieur \u00e0 la limite de \nleur r\u00e9gime d\u2019imposition sont soumises au r\u00e9gime imm\u00e9diatem ent sup\u00e9rieur dans les \nconditions vis\u00e9es \u00e0 l\u2019alin\u00e9a 1 ci -dessus. \nParagraphe 3 - D\u00e9termination des b\u00e9n\u00e9fices imposables \nA. Le r\u00e9gime de base (Abrog\u00e9) \nArt.141 et 142. - Abrog\u00e9s (L.F.R.2017) \nB. Le r\u00e9gime simplifi\u00e9 d\u2019imposition \nArt.143. - Pour les contribuables relevant du r\u00e9gime simplifi\u00e9 d\u2019imposition, le b\u00e9n\u00e9fice \nimposable est d\u00e9termin\u00e9 en d\u00e9duisant du montant du chiffre d\u2019affaires hors taxes un \nabattement forfaitaire \u00e9gal \u00e0 : \n\u2022 70 %, s\u2019il s\u2019agit des entreprises dont l\u2019activit\u00e9 est l\u2019achat revente ou la productio n de biens \ndestin\u00e9s \u00e0 la revente ; \n\u2022 50 %, pour les entreprises de prestations de service ; \n\u2022 40 %, pour les professions lib\u00e9rales et assimil\u00e9es. \nArt.144. - Pour les entreprises qui effectuent \u00e0 la fois des op\u00e9rations d\u2019achat revente et des \nprestations de servi ce, le contribuable a l\u2019obligation de d\u00e9terminer le chiffre d\u2019affaires \ncorr\u00e9latif \u00e0 chacune des activit\u00e9s auquel il sera appliqu\u00e9 l\u2019abattement forfaitaire \ncorrespondant. \nArt.145. - Les contribuables soumis au r\u00e9gime simplifi\u00e9 d\u2019imposition ont la facult\u00e9 de \nd\u00e9terminer leur b\u00e9n\u00e9fice en d\u00e9duisant de leur chiffre d\u2019affaires leurs charges r\u00e9elles \nd\u2019exploitation. \n\u00c0 cet effet, les contribuables qui seront en mesure de justifier leur b\u00e9n\u00e9fice r\u00e9el devront \nnotifier leur choix au Centre des Imp\u00f4ts dont ils d\u00e9pendent au cours du premier mois de \nl\u2019ann\u00e9e d\u2019imposition. L\u2019option est valable pour ladite ann\u00e9e et pour les deux ann\u00e9es \nsuivantes.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "ac003865-37eb-4091-bddf-f51d6c3b5481": {"__data__": {"id_": "ac003865-37eb-4091-bddf-f51d6c3b5481", "embedding": null, "metadata": {"page_label": "51", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "93bc0b71-fd78-4ccc-a1eb-7c561ffbcfc8", "node_type": "4", "metadata": {"page_label": "51", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "c2a17fdfec8f5c5a3ae143069f69d6fe1785a9c89e376b066b2371d6c1ad08f2", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "ed7e37b7-fb83-4994-9f0d-587aee7eb316", "node_type": "1", "metadata": {"page_label": "51", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "42dd6b8d9e4d67847441005cb94b1eb7741272e3d33ae63eb99f0737934a6c77", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "8b9d6385-0d1c-4907-bc22-66ab82f5a401", "node_type": "1", "metadata": {"page_label": "52", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "2056d02ec18b6a955ac1b0c6623fd8e130f018b33651d743bb7cb92ea925a658", "class_name": "RelatedNodeInfo"}}, "hash": "94a23daccdb702721729634c0ffa12ef4631ec26cadf2278f2aeaa5915a41069", "text": "Art.145. - Les contribuables soumis au r\u00e9gime simplifi\u00e9 d\u2019imposition ont la facult\u00e9 de \nd\u00e9terminer leur b\u00e9n\u00e9fice en d\u00e9duisant de leur chiffre d\u2019affaires leurs charges r\u00e9elles \nd\u2019exploitation. \n\u00c0 cet effet, les contribuables qui seront en mesure de justifier leur b\u00e9n\u00e9fice r\u00e9el devront \nnotifier leur choix au Centre des Imp\u00f4ts dont ils d\u00e9pendent au cours du premier mois de \nl\u2019ann\u00e9e d\u2019imposition. L\u2019option est valable pour ladite ann\u00e9e et pour les deux ann\u00e9es \nsuivantes. Pendant cette p\u00e9riode, cette option est irr\u00e9vocable par le contribuable.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "8b9d6385-0d1c-4907-bc22-66ab82f5a401": {"__data__": {"id_": "8b9d6385-0d1c-4907-bc22-66ab82f5a401", "embedding": null, "metadata": {"page_label": "52", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "e5cc2709-2270-48c7-ad19-5b1b249a2e08", "node_type": "4", "metadata": {"page_label": "52", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "8febbb4d0e30fdb6eb5af439501b1f4e4c77773c080c3801fd66e50298087aa0", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "ac003865-37eb-4091-bddf-f51d6c3b5481", "node_type": "1", "metadata": {"page_label": "51", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "94a23daccdb702721729634c0ffa12ef4631ec26cadf2278f2aeaa5915a41069", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "47e05f60-de39-4517-99ad-885bb3c9b0d7", "node_type": "1", "metadata": {"page_label": "52", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "da2ef5f6388a0b01e80292bf96607c16f488c460e7c79c0428b3f47f758d90bf", "class_name": "RelatedNodeInfo"}}, "hash": "2056d02ec18b6a955ac1b0c6623fd8e130f018b33651d743bb7cb92ea925a658", "text": "C. Le r\u00e9gime r\u00e9el d\u2019imposition \nArt.146. - Pour les contribua bles relevant du r\u00e9gime r\u00e9el d\u2019imposition, le b\u00e9n\u00e9fice imposable \nest le b\u00e9n\u00e9fice net d\u00e9 - termin\u00e9 comme en mati\u00e8re d\u2019imp\u00f4t sur les soci\u00e9t\u00e9s. \nD. Dispositions communes \nArt.147. - Pour les contribuables relevant du r\u00e9gime simplifi\u00e9 d\u2019imposition qui ont opt\u00e9 pou r \nla d\u00e9termination de leur b\u00e9n\u00e9fice r\u00e9el et pour les contribuables relevant du r\u00e9gime r\u00e9el \nd\u2019imposition, les r\u00e8gles d\u2019imposition des plus -values pr\u00e9vues aux articles 8 et 9 ci -dessus sont \n\u00e9galement applicables. \nPar ailleurs, en ce qui concerne les charges, sont d\u00e9ductibles : \n\u2022 les r\u00e9mun\u00e9rations allou\u00e9es au conjoint, dans la limite de 3.600.000 FCFA par an, \nlorsqu\u2019elles correspondent \u00e0 un travail effectif. Les r\u00e9mun\u00e9rations concern\u00e9es \ns\u2019entendent du salaire brut avant d\u00e9duction de toute cotisation ou charge ; \n\u2022 les frais de voyage pour cong\u00e9 r\u00e9ellement expos\u00e9s pour l\u2019exploitant et les membres de sa \nfamille dans la limite d\u2019un billet par an au tarif normal ; ceux -ci s\u2019entendent du lieu \nd\u2019exploitation au lieu d\u2019origine en ligne directe. \nE. R\u00e9gime des associ\u00e9s en no m collectif, des soci\u00e9t\u00e9s de personnes et des membres des \nassociations en participation \nArt.148. - Le b\u00e9n\u00e9fice des soci\u00e9t\u00e9s et associations vis\u00e9es \u00e0 l\u2019article 79 ci -dessus est d\u00e9termin\u00e9, \ndans tous les cas, dans les conditions pr\u00e9vues pour les exploitants in dividuels imposables \nd\u2019apr\u00e8s le montant de leur b\u00e9n\u00e9fice r\u00e9el. \nLes associ\u00e9s ou participants de ces soci\u00e9t\u00e9s ou associations sont cens\u00e9s avoir acquis la \ndisposition de leur part de b\u00e9n\u00e9fice \u00e0 la cl\u00f4ture de l\u2019exercice comptable de la soci\u00e9t\u00e9. \nF. Dispositions particuli\u00e8res \nArt.149.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "47e05f60-de39-4517-99ad-885bb3c9b0d7": {"__data__": {"id_": "47e05f60-de39-4517-99ad-885bb3c9b0d7", "embedding": null, "metadata": {"page_label": "52", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "e5cc2709-2270-48c7-ad19-5b1b249a2e08", "node_type": "4", "metadata": {"page_label": "52", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "8febbb4d0e30fdb6eb5af439501b1f4e4c77773c080c3801fd66e50298087aa0", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "8b9d6385-0d1c-4907-bc22-66ab82f5a401", "node_type": "1", "metadata": {"page_label": "52", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "2056d02ec18b6a955ac1b0c6623fd8e130f018b33651d743bb7cb92ea925a658", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "7153cb25-0d86-477a-94a0-e6f3981ad60b", "node_type": "1", "metadata": {"page_label": "52", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "3f8ab6c52b3bb18f8389d66a1860dce787b27d45731008f6e3fafd107a312081", "class_name": "RelatedNodeInfo"}}, "hash": "da2ef5f6388a0b01e80292bf96607c16f488c460e7c79c0428b3f47f758d90bf", "text": "E. R\u00e9gime des associ\u00e9s en no m collectif, des soci\u00e9t\u00e9s de personnes et des membres des \nassociations en participation \nArt.148. - Le b\u00e9n\u00e9fice des soci\u00e9t\u00e9s et associations vis\u00e9es \u00e0 l\u2019article 79 ci -dessus est d\u00e9termin\u00e9, \ndans tous les cas, dans les conditions pr\u00e9vues pour les exploitants in dividuels imposables \nd\u2019apr\u00e8s le montant de leur b\u00e9n\u00e9fice r\u00e9el. \nLes associ\u00e9s ou participants de ces soci\u00e9t\u00e9s ou associations sont cens\u00e9s avoir acquis la \ndisposition de leur part de b\u00e9n\u00e9fice \u00e0 la cl\u00f4ture de l\u2019exercice comptable de la soci\u00e9t\u00e9. \nF. Dispositions particuli\u00e8res \nArt.149. - Les contribuables soumis au r\u00e9gime simplifi\u00e9 d\u2019imposition consid\u00e9r\u00e9s comme \nartisans en application des dispositions de l\u2019article 131 ci -dessus b\u00e9n\u00e9ficient soit d\u2019un \nabattement de 70 % sur leurs recettes si leur b\u00e9n\u00e9fice est d\u00e9termin\u00e9 forfaitairement, soit \nd\u2019un abattement de 20 % sur leur b\u00e9n\u00e9fice s\u2019ils ont opt\u00e9 pour la d\u00e9termination r\u00e9elle de ce \ndernier. \nArt.150. - En mati\u00e8re de b\u00e9n\u00e9fices non commerciaux, le b\u00e9n\u00e9fice imposable est constitu\u00e9 par \nl\u2019exc\u00e9dent des recettes sur les d\u00e9penses n\u00e9cessit\u00e9es par l\u2019exercice de la profession. Il tient \ncompte des gains et des pertes provenant soit de la r\u00e9alisation des \u00e9l\u00e9ments d\u2019actif affect\u00e9s \u00e0 \nl\u2019exercice de la profession, soit des cessions de charges ou d\u2019offices, ainsi que de toutes \nindemnit\u00e9s re\u00e7ues en contrepartie de la cessation de l\u2019exercice de la profession ou de \ntransfert d\u2019une client\u00e8le. \nLes d\u00e9penses d\u00e9ductibles sont les m\u00eames qu\u2019en mati\u00e8re de b\u00e9n\u00e9fices industriels et \ncommerciaux.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "7153cb25-0d86-477a-94a0-e6f3981ad60b": {"__data__": {"id_": "7153cb25-0d86-477a-94a0-e6f3981ad60b", "embedding": null, "metadata": {"page_label": "52", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "e5cc2709-2270-48c7-ad19-5b1b249a2e08", "node_type": "4", "metadata": {"page_label": "52", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "8febbb4d0e30fdb6eb5af439501b1f4e4c77773c080c3801fd66e50298087aa0", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "47e05f60-de39-4517-99ad-885bb3c9b0d7", "node_type": "1", "metadata": {"page_label": "52", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "da2ef5f6388a0b01e80292bf96607c16f488c460e7c79c0428b3f47f758d90bf", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "c2b204d0-cdab-4479-9ef1-4bafeb42ae7e", "node_type": "1", "metadata": {"page_label": "53", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "17706a939eb85b0fb46ca5d302977cd887b1aefd2f13a403c5533f585ca47db1", "class_name": "RelatedNodeInfo"}}, "hash": "3f8ab6c52b3bb18f8389d66a1860dce787b27d45731008f6e3fafd107a312081", "text": "Art.150. - En mati\u00e8re de b\u00e9n\u00e9fices non commerciaux, le b\u00e9n\u00e9fice imposable est constitu\u00e9 par \nl\u2019exc\u00e9dent des recettes sur les d\u00e9penses n\u00e9cessit\u00e9es par l\u2019exercice de la profession. Il tient \ncompte des gains et des pertes provenant soit de la r\u00e9alisation des \u00e9l\u00e9ments d\u2019actif affect\u00e9s \u00e0 \nl\u2019exercice de la profession, soit des cessions de charges ou d\u2019offices, ainsi que de toutes \nindemnit\u00e9s re\u00e7ues en contrepartie de la cessation de l\u2019exercice de la profession ou de \ntransfert d\u2019une client\u00e8le. \nLes d\u00e9penses d\u00e9ductibles sont les m\u00eames qu\u2019en mati\u00e8re de b\u00e9n\u00e9fices industriels et \ncommerciaux. \nToutefois, en ce qui concerne les productions l itt\u00e9raires, scientifiques et artistiques dont les \nrevenus ne sont pas recueillis annuellement, le b\u00e9n\u00e9fice imposable peut, \u00e0 la demande de \nl\u2019int\u00e9ress\u00e9, \u00eatre d\u00e9termin\u00e9 en retranchant de la moyenne des recettes de l\u2019ann\u00e9e de \nl\u2019imposition et de deux ann\u00e9es pr \u00e9c\u00e9dentes la moyenne des d\u00e9penses de ces m\u00eames ann\u00e9es. \nDans ce cas, les contribuables qui adoptent ce mode d\u2019\u00e9valuation pour une ann\u00e9e quelconque \nne peuvent revenir sur leur option pour les ann\u00e9es suivantes et sont obligatoirement soumis", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "c2b204d0-cdab-4479-9ef1-4bafeb42ae7e": {"__data__": {"id_": "c2b204d0-cdab-4479-9ef1-4bafeb42ae7e", "embedding": null, "metadata": {"page_label": "53", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "2ae2aae0-5c33-4f4e-86c9-2dc9c90bff27", "node_type": "4", "metadata": {"page_label": "53", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "83e206054c1a7988072db91efaaeaddbd146ee16eb1e1e89acf7917cd7493b52", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "7153cb25-0d86-477a-94a0-e6f3981ad60b", "node_type": "1", "metadata": {"page_label": "52", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "3f8ab6c52b3bb18f8389d66a1860dce787b27d45731008f6e3fafd107a312081", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "4a4e489a-fe4e-44fd-97ab-2dda3a06832a", "node_type": "1", "metadata": {"page_label": "53", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "135d4ef33abdc932df6bf27f22bbb99419d219d2b56125178bf380234d5fd03a", "class_name": "RelatedNodeInfo"}}, "hash": "17706a939eb85b0fb46ca5d302977cd887b1aefd2f13a403c5533f585ca47db1", "text": "au r\u00e9gime r\u00e9el d\u2019i mposition en ce qui concerne les b\u00e9n\u00e9fices provenant de leur production \nlitt\u00e9raire, artistique ou scientifique. \nArt.151. - En mati\u00e8re de b\u00e9n\u00e9fices agricoles, le b\u00e9n\u00e9fice r\u00e9el est constitu\u00e9 par l\u2019exc\u00e9dent des \nrecettes provenant de la culture, de l\u2019\u00e9levage et des autres produits sur les d\u00e9penses \nn\u00e9cessit\u00e9es par l\u2019exploitation au cours de l\u2019exercice. \nParagraphe 4 - Obligations comptables \nA. Le r\u00e9gime de base (Abrog\u00e9) \nArt.152. - Abrog\u00e9 (L.F.R.2017) \nB. Le r\u00e9gime simplifi\u00e9 d\u2019imposition \nArt.153. - Les contribuables s oumis au r\u00e9gime simplifi\u00e9 d\u2019imposition pr\u00e9vu aux articles 137 \net 143 ci -dessus doivent tenir un livre de recettes servi au jour le jour et pr\u00e9sentant le d\u00e9tail \ndes recettes aff\u00e9rentes \u00e0 leur activit\u00e9. \nArt.154. - Les contribuables soumis au r\u00e9gime simplifi\u00e9 d\u2019imposition qui ont opt\u00e9 pour une \nd\u00e9termination r\u00e9elle de leur b\u00e9n\u00e9fice imposable conform\u00e9ment aux dispositions des articles \n137 et 145 ci -dessus sont tenus aux m\u00eames obligations comptables pr\u00e9vues \u00e0 l\u2019article 17 du \npr\u00e9sent Code en mati\u00e8re d\u2019imp\u00f4t sur les soci\u00e9t\u00e9s. \nArt.155. - En cas de non -respect des obligations comptables vis\u00e9es \u00e0 l\u2019article 154 ci -dessus, il \nest fait automatiquement application des dispositions de l\u2019article 143 du pr\u00e9sent Code \nrelatives \u00e0 la d\u00e9termination forfaitaire du b\u00e9n\u00e9fice imposable dans le cadre du r\u00e9gime \nsimplifi\u00e9 d\u2019imposition. \nC. Le r\u00e9gime r\u00e9el d\u2019imposition \nArt.156.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "4a4e489a-fe4e-44fd-97ab-2dda3a06832a": {"__data__": {"id_": "4a4e489a-fe4e-44fd-97ab-2dda3a06832a", "embedding": null, "metadata": {"page_label": "53", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "2ae2aae0-5c33-4f4e-86c9-2dc9c90bff27", "node_type": "4", "metadata": {"page_label": "53", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "83e206054c1a7988072db91efaaeaddbd146ee16eb1e1e89acf7917cd7493b52", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "c2b204d0-cdab-4479-9ef1-4bafeb42ae7e", "node_type": "1", "metadata": {"page_label": "53", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "17706a939eb85b0fb46ca5d302977cd887b1aefd2f13a403c5533f585ca47db1", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "6a1038ae-188f-419e-9eb9-adc0ed632994", "node_type": "1", "metadata": {"page_label": "53", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "6d54ce432cdf94a3e6028b79dd9e4ab78c32483ad2c9c65cf7d895d6e1a73a02", "class_name": "RelatedNodeInfo"}}, "hash": "135d4ef33abdc932df6bf27f22bbb99419d219d2b56125178bf380234d5fd03a", "text": "Art.154. - Les contribuables soumis au r\u00e9gime simplifi\u00e9 d\u2019imposition qui ont opt\u00e9 pour une \nd\u00e9termination r\u00e9elle de leur b\u00e9n\u00e9fice imposable conform\u00e9ment aux dispositions des articles \n137 et 145 ci -dessus sont tenus aux m\u00eames obligations comptables pr\u00e9vues \u00e0 l\u2019article 17 du \npr\u00e9sent Code en mati\u00e8re d\u2019imp\u00f4t sur les soci\u00e9t\u00e9s. \nArt.155. - En cas de non -respect des obligations comptables vis\u00e9es \u00e0 l\u2019article 154 ci -dessus, il \nest fait automatiquement application des dispositions de l\u2019article 143 du pr\u00e9sent Code \nrelatives \u00e0 la d\u00e9termination forfaitaire du b\u00e9n\u00e9fice imposable dans le cadre du r\u00e9gime \nsimplifi\u00e9 d\u2019imposition. \nC. Le r\u00e9gime r\u00e9el d\u2019imposition \nArt.156. - Les contribuables relevant du r\u00e9gime r\u00e9el d\u2019imposition pr\u00e9vu \u00e0 l\u2019article 138 ci -\ndessus sont tenus aux m\u00eames obligations comptables pr\u00e9vues \u00e0 l\u2019article 17 du pr\u00e9sent C ode \nen mati\u00e8re d\u2019imp\u00f4t sur les soci\u00e9t\u00e9s. \nParagraphe 5 - Obligations d\u00e9claratives \nA. R\u00e9gime de base (Abrog\u00e9) \nArt.157. - Abrog\u00e9 (L.F.R.2017) \nB. R\u00e9gime simplifi\u00e9 d\u2019imposition \nArt.158. - Les contribuables relevant du r\u00e9gime simplifi\u00e9 d\u2019imposition sont tenus de \nsouscrire au Centre des Imp\u00f4ts dont ils d\u00e9pendent, chaque ann\u00e9e, avant le 30 avril, une \nd\u00e9claration en double exemplaire sur un imprim\u00e9 fourni par l\u2019Administration. Deux mod\u00e8les \nde d\u00e9claration sont disponibles selon que les contribuables sont soumis \u00e0 une d \u00e9termination \nforfaitaire de leur b\u00e9n\u00e9fice imposable pr\u00e9vu \u00e0 l\u2019article 143 ci -dessus ou selon qu\u2019ils ont opt\u00e9 \npour une d\u00e9termination r\u00e9elle de leur b\u00e9n\u00e9fice imposable conform\u00e9ment aux dispositions de \nl\u2019article 145 du pr\u00e9sent Code.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "6a1038ae-188f-419e-9eb9-adc0ed632994": {"__data__": {"id_": "6a1038ae-188f-419e-9eb9-adc0ed632994", "embedding": null, "metadata": {"page_label": "53", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "2ae2aae0-5c33-4f4e-86c9-2dc9c90bff27", "node_type": "4", "metadata": {"page_label": "53", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "83e206054c1a7988072db91efaaeaddbd146ee16eb1e1e89acf7917cd7493b52", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "4a4e489a-fe4e-44fd-97ab-2dda3a06832a", "node_type": "1", "metadata": {"page_label": "53", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "135d4ef33abdc932df6bf27f22bbb99419d219d2b56125178bf380234d5fd03a", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "30bad0e2-6409-4cdd-bb2e-d5b18e09ca73", "node_type": "1", "metadata": {"page_label": "54", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "08eab44bbef7972e1ee37369611c1e104279c03b8787c1634e713bb7b6b04f47", "class_name": "RelatedNodeInfo"}}, "hash": "6d54ce432cdf94a3e6028b79dd9e4ab78c32483ad2c9c65cf7d895d6e1a73a02", "text": "- Abrog\u00e9 (L.F.R.2017) \nB. R\u00e9gime simplifi\u00e9 d\u2019imposition \nArt.158. - Les contribuables relevant du r\u00e9gime simplifi\u00e9 d\u2019imposition sont tenus de \nsouscrire au Centre des Imp\u00f4ts dont ils d\u00e9pendent, chaque ann\u00e9e, avant le 30 avril, une \nd\u00e9claration en double exemplaire sur un imprim\u00e9 fourni par l\u2019Administration. Deux mod\u00e8les \nde d\u00e9claration sont disponibles selon que les contribuables sont soumis \u00e0 une d \u00e9termination \nforfaitaire de leur b\u00e9n\u00e9fice imposable pr\u00e9vu \u00e0 l\u2019article 143 ci -dessus ou selon qu\u2019ils ont opt\u00e9 \npour une d\u00e9termination r\u00e9elle de leur b\u00e9n\u00e9fice imposable conform\u00e9ment aux dispositions de \nl\u2019article 145 du pr\u00e9sent Code. \nL\u2019un des deux exemplaires est rendu au contribuable d\u00fbment dat\u00e9 et vis\u00e9 par \nl\u2019Administration fiscale afin de servir d\u2019accus\u00e9 de r\u00e9ception.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "30bad0e2-6409-4cdd-bb2e-d5b18e09ca73": {"__data__": {"id_": "30bad0e2-6409-4cdd-bb2e-d5b18e09ca73", "embedding": null, "metadata": {"page_label": "54", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "563496b9-46a4-417c-868b-143fb83d0c42", "node_type": "4", "metadata": {"page_label": "54", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "1a546144b29c8e2bce69c0b2e8ec1f3c5297abf0fa846d0bff8f32a8ae7a7f8d", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "6a1038ae-188f-419e-9eb9-adc0ed632994", "node_type": "1", "metadata": {"page_label": "53", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "6d54ce432cdf94a3e6028b79dd9e4ab78c32483ad2c9c65cf7d895d6e1a73a02", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "8847fc0a-d2df-4582-a90d-a713e4220170", "node_type": "1", "metadata": {"page_label": "54", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "8b05c07154fc2f147c0247d9336716d8ea0c19614604c1d7afac35ed7db1d8a3", "class_name": "RelatedNodeInfo"}}, "hash": "08eab44bbef7972e1ee37369611c1e104279c03b8787c1634e713bb7b6b04f47", "text": "C. R\u00e9gime r\u00e9el d\u2019imposition \nArt.159. - Les contribuables relevant du r\u00e9gime r\u00e9el d\u2019imposition sont tenus de souscrire au \nCentre des Imp\u00f4ts dont ils d\u00e9pendent, chaque ann\u00e9e, avant le 30 avril, une d\u00e9claration en \ndouble exemplaire sur un imprim\u00e9 fourni par l\u2019Administration dans les m\u00eames conditions \nqu\u2019en mati\u00e8re d\u2019imp\u00f4t sur les soci\u00e9t\u00e9s. \nL\u2019un des deux exemplaires est rendu au contribuable d\u00fbment dat \u00e9 et vis\u00e9 par \nl\u2019Administration fiscale afin de servir d\u2019accus\u00e9 de r\u00e9ception. \nSection 2 - Taxation d\u2019apr\u00e8s les \u00e9l\u00e9ments de train de vie \nArt.160. - Est tax\u00e9 d\u2019office \u00e0 l\u2019IRPP d\u2019apr\u00e8s les \u00e9l\u00e9ments de train de vie, tout contribuable dont \nles d\u00e9penses personnell es, ostensibles ou notoires sont sup\u00e9rieures aux revenus qu\u2019il d\u00e9clare \nou tout contribuable qui, dans les m\u00eames conditions, n\u2019a pas souscrit de d\u00e9claration. \nLe revenu imposable est d\u00e9termin\u00e9 en appliquant \u00e0 certains \u00e9l\u00e9ments de train de vie, le \nbar\u00e8me ci -dessous.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "8847fc0a-d2df-4582-a90d-a713e4220170": {"__data__": {"id_": "8847fc0a-d2df-4582-a90d-a713e4220170", "embedding": null, "metadata": {"page_label": "54", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "563496b9-46a4-417c-868b-143fb83d0c42", "node_type": "4", "metadata": {"page_label": "54", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "1a546144b29c8e2bce69c0b2e8ec1f3c5297abf0fa846d0bff8f32a8ae7a7f8d", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "30bad0e2-6409-4cdd-bb2e-d5b18e09ca73", "node_type": "1", "metadata": {"page_label": "54", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "08eab44bbef7972e1ee37369611c1e104279c03b8787c1634e713bb7b6b04f47", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "8f81f19f-a333-4924-800c-e34d66d2d59c", "node_type": "1", "metadata": {"page_label": "54", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "ca29d979ceb1927a27dc18e9f4b2a9ee996a1f8e841ddd7b6c8d5a4e79d73450", "class_name": "RelatedNodeInfo"}}, "hash": "8b05c07154fc2f147c0247d9336716d8ea0c19614604c1d7afac35ed7db1d8a3", "text": "L\u2019un des deux exemplaires est rendu au contribuable d\u00fbment dat \u00e9 et vis\u00e9 par \nl\u2019Administration fiscale afin de servir d\u2019accus\u00e9 de r\u00e9ception. \nSection 2 - Taxation d\u2019apr\u00e8s les \u00e9l\u00e9ments de train de vie \nArt.160. - Est tax\u00e9 d\u2019office \u00e0 l\u2019IRPP d\u2019apr\u00e8s les \u00e9l\u00e9ments de train de vie, tout contribuable dont \nles d\u00e9penses personnell es, ostensibles ou notoires sont sup\u00e9rieures aux revenus qu\u2019il d\u00e9clare \nou tout contribuable qui, dans les m\u00eames conditions, n\u2019a pas souscrit de d\u00e9claration. \nLe revenu imposable est d\u00e9termin\u00e9 en appliquant \u00e0 certains \u00e9l\u00e9ments de train de vie, le \nbar\u00e8me ci -dessous. \nBar\u00e8me de d\u00e9termination des revenus forfaitaires selon les \u00e9l\u00e9ments de train de vie \n \n\u00c9l\u00e9ments de train de vie Revenu forfaitaire \ncorrespondant \n1) Valeur locative de la r\u00e9sidence principale hormis le cas de \nlogement de fonction, d\u00e9duction faite de celle s\u2019appliquant \naux locaux ayant un caract\u00e8re professionnel : 2 fois la valeur locative r\u00e9elle \n2) Valeur locative des r\u00e9sidences secondaires au Gabon et \nhors du Gabon : 1 fois la valeur locative r\u00e9elle \n3) Employ\u00e9s de maison et autres employ\u00e9s, pour chaque \npersonne : 300.000 FCFA \n4) Voitures automobiles destin\u00e9es au transport des \npersonnes, par cheval -vapeur de la puissance de la voiture : \n- lorsque celle -ci est \u00e9gale ou inf\u00e9rieure \u00e0 6 Cv \n- lorsque celle -ci est comprise entre 7 et 10 C v \n- lorsque celle -ci est comprise entre 11 et 15 Cv \n- lorsque celle -ci est sup\u00e9rieure \u00e0 15 Cv \nDans tous les cas : abattement de 1/3 pour les voitures \u00e2g\u00e9es \nde 5 \u00e0 10 ans et 2/3 pour celles \u00e2g\u00e9es de plus de 10 ans.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "8f81f19f-a333-4924-800c-e34d66d2d59c": {"__data__": {"id_": "8f81f19f-a333-4924-800c-e34d66d2d59c", "embedding": null, "metadata": {"page_label": "54", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "563496b9-46a4-417c-868b-143fb83d0c42", "node_type": "4", "metadata": {"page_label": "54", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "1a546144b29c8e2bce69c0b2e8ec1f3c5297abf0fa846d0bff8f32a8ae7a7f8d", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "8847fc0a-d2df-4582-a90d-a713e4220170", "node_type": "1", "metadata": {"page_label": "54", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "8b05c07154fc2f147c0247d9336716d8ea0c19614604c1d7afac35ed7db1d8a3", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "a8e1e961-93eb-4d02-bb50-e3805f9b474b", "node_type": "1", "metadata": {"page_label": "55", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "ca2637f598026b68bad6ec29430ea98485f97d2d9b09d5e9220ebb1942b58042", "class_name": "RelatedNodeInfo"}}, "hash": "ca29d979ceb1927a27dc18e9f4b2a9ee996a1f8e841ddd7b6c8d5a4e79d73450", "text": "180.000 FCFA \n360.000 FCFA \n540.000 FCFA \n720.000 FCFA \n \n5) Yachts ou bateaux de plaisance jaugeant au moins 3 \ntonneaux de jauge internationale, pour chaque tonneau : 1.000.000 FCFA \n6) Piscine : 500.000 FCFA \n7) Avion de tourisme, par Cv de la puissance de l\u2019avion : 500.000 FCFA \n8) Consommation d\u2019eau, d\u2019\u00e9lectricit\u00e9 et t\u00e9l\u00e9phone : 5 % du revenu brut \nLes \u00e9l\u00e9ments dont il est fait \u00e9tat pour la d\u00e9termination de la base d\u2019imposition d\u2019un \ncontribuable comprennent \u00e9galement ceux de son conjoint ou de ses ascendants ou \ndescendants directs l orsque ces derniers ne d\u00e9clarent pas de revenus propres. \nLa diff\u00e9rence entre l\u2019\u00e9valuation des \u00e9l\u00e9ments de train de vie d\u2019un contribuable et les revenus \nque celui -ci d\u00e9clare est \u00e9tablie lorsque la somme forfaitaire r\u00e9sultant de l\u2019application des \ndisposition s pr\u00e9vues aux paragraphes pr\u00e9c\u00e9dents exc\u00e8de d\u2019au moins 40 % le revenu net \nd\u00e9clar\u00e9 au cours de l\u2019un des deux derniers exercices.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "a8e1e961-93eb-4d02-bb50-e3805f9b474b": {"__data__": {"id_": "a8e1e961-93eb-4d02-bb50-e3805f9b474b", "embedding": null, "metadata": {"page_label": "55", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "061e48c2-b245-4dbc-a2b4-c7d9a7a87f6d", "node_type": "4", "metadata": {"page_label": "55", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "d657660a87f3f6da3feac80892e6cab3183a731172e866b5e8533b75cd1a1c5a", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "8f81f19f-a333-4924-800c-e34d66d2d59c", "node_type": "1", "metadata": {"page_label": "54", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "ca29d979ceb1927a27dc18e9f4b2a9ee996a1f8e841ddd7b6c8d5a4e79d73450", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "499a3b10-52a6-4410-95e4-39ad1b06c592", "node_type": "1", "metadata": {"page_label": "55", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "32d1d55db19b57baf7089372e8e5b247b1f9c2d4b64bae1b94ae1fcd2be53cde", "class_name": "RelatedNodeInfo"}}, "hash": "ca2637f598026b68bad6ec29430ea98485f97d2d9b09d5e9220ebb1942b58042", "text": "Pour l\u2019application de l\u2019ensemble des dispositions qui pr\u00e9c\u00e8dent, la valeur locative est \nd\u00e9termin\u00e9e soit au moyen de baux \u00e9crits d\u00fbment enregistr\u00e9s, soit par comparaison avec les \nlocaux dont le loyer aura \u00e9t\u00e9 r\u00e9guli\u00e8rement constat\u00e9 ou notoirement connu. \nLorsque le contribuable dispose simultan\u00e9ment d\u2019au moins quatre \u00e9l\u00e9ments caract\u00e9ristiques \nde train de vie, le revenu forfaitaire co rrespondant \u00e0 ces \u00e9l\u00e9ments est major\u00e9 de 25 %. \nLorsque le revenu ainsi constitu\u00e9 provient en totalit\u00e9 ou en partie du fait que le contribuable \na dispos\u00e9 des revenus express\u00e9ment exon\u00e9r\u00e9s de l\u2019IRPP par une disposition particuli\u00e8re, \nl\u2019int\u00e9ress\u00e9 peut, \u00e0 condi tion d\u2019en apporter la preuve, obtenir la d\u00e9duction desdits revenus. \nSection 3 - Revenu global \nSous -section 1 - Revenu imposable \nArt.161. - L\u2019IRPP est \u00e9tabli d\u2019apr\u00e8s le montant total du revenu net annuel dont dispose \nchaque contribuable.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "499a3b10-52a6-4410-95e4-39ad1b06c592": {"__data__": {"id_": "499a3b10-52a6-4410-95e4-39ad1b06c592", "embedding": null, "metadata": {"page_label": "55", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "061e48c2-b245-4dbc-a2b4-c7d9a7a87f6d", "node_type": "4", "metadata": {"page_label": "55", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "d657660a87f3f6da3feac80892e6cab3183a731172e866b5e8533b75cd1a1c5a", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "a8e1e961-93eb-4d02-bb50-e3805f9b474b", "node_type": "1", "metadata": {"page_label": "55", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "ca2637f598026b68bad6ec29430ea98485f97d2d9b09d5e9220ebb1942b58042", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "8c3566ea-206e-43c8-8efc-fe609c07474c", "node_type": "1", "metadata": {"page_label": "55", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "c1339e4b3c61ec0158aa557b8a765fdb4c108febf363cb41cb75e08837f253bb", "class_name": "RelatedNodeInfo"}}, "hash": "32d1d55db19b57baf7089372e8e5b247b1f9c2d4b64bae1b94ae1fcd2be53cde", "text": "Lorsque le contribuable dispose simultan\u00e9ment d\u2019au moins quatre \u00e9l\u00e9ments caract\u00e9ristiques \nde train de vie, le revenu forfaitaire co rrespondant \u00e0 ces \u00e9l\u00e9ments est major\u00e9 de 25 %. \nLorsque le revenu ainsi constitu\u00e9 provient en totalit\u00e9 ou en partie du fait que le contribuable \na dispos\u00e9 des revenus express\u00e9ment exon\u00e9r\u00e9s de l\u2019IRPP par une disposition particuli\u00e8re, \nl\u2019int\u00e9ress\u00e9 peut, \u00e0 condi tion d\u2019en apporter la preuve, obtenir la d\u00e9duction desdits revenus. \nSection 3 - Revenu global \nSous -section 1 - Revenu imposable \nArt.161. - L\u2019IRPP est \u00e9tabli d\u2019apr\u00e8s le montant total du revenu net annuel dont dispose \nchaque contribuable. Ce revenu net est d\u00e9 termin\u00e9 eu \u00e9gard aux professions qu\u2019il exerce, aux \ntraitements, salaires, pensions et rentes viag\u00e8res dont il jouit, ainsi qu\u2019aux b\u00e9n\u00e9fices de toutes \nop\u00e9rations lucratives auxquelles il se livre sous d\u00e9duction des charges ci -apr\u00e8s, lorsque \ncelles -ci n\u2019entr ent pas en compte pour l\u2019\u00e9valuation des b\u00e9n\u00e9fices ou revenus des diff\u00e9rentes \ncat\u00e9gories : \n\u2022 1\u00b0 les int\u00e9r\u00eats des emprunts et des dettes contract\u00e9s par le contribuable pour la \nconstruction, l\u2019acquisition ou les grosses r\u00e9parations des immeubles sis au Gabon et dont \nil se r\u00e9serve la jouissance \u00e0 titre d\u2019habitation principale ; cette d\u00e9duction est plafonn\u00e9e \u00e0 \n6.000.000 FCFA ; \n\u2022 2\u00b0 les arr\u00e9rages de rentes pay\u00e9s par lui \u00e0 titre obligatoire et gratuit et des primes \nd\u2019assurances vie souscrites aupr\u00e8s d\u2019une compagnie d\u2019 assurance, dans la limite de 5 % \ndu revenu brut imposable ; \n\u2022 3\u00b0 les pensions alimentaires vers\u00e9es en application d\u2019une d\u00e9cision de justice ; \n\u2022 4\u00b0 les versements effectu\u00e9s volontairement en vue de la constitution d\u2019une retraite dans \nla limite de 10 % du revenu brut imposable ; \n\u2022 5\u00b0 les versements effectu\u00e9s \u00e0 la Caisse Nationale de S\u00e9curit\u00e9 Sociale au titre des employ\u00e9s \nde maison.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "8c3566ea-206e-43c8-8efc-fe609c07474c": {"__data__": {"id_": "8c3566ea-206e-43c8-8efc-fe609c07474c", "embedding": null, "metadata": {"page_label": "55", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "061e48c2-b245-4dbc-a2b4-c7d9a7a87f6d", "node_type": "4", "metadata": {"page_label": "55", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "d657660a87f3f6da3feac80892e6cab3183a731172e866b5e8533b75cd1a1c5a", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "499a3b10-52a6-4410-95e4-39ad1b06c592", "node_type": "1", "metadata": {"page_label": "55", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "32d1d55db19b57baf7089372e8e5b247b1f9c2d4b64bae1b94ae1fcd2be53cde", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "6a562bdb-4843-4846-bb68-6f044b6df43e", "node_type": "1", "metadata": {"page_label": "56", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "ed30d5848475d67ad891d8125f8941ac6fa7dffae14cd0320e1bfd12b3bf5fbd", "class_name": "RelatedNodeInfo"}}, "hash": "c1339e4b3c61ec0158aa557b8a765fdb4c108febf363cb41cb75e08837f253bb", "text": "Ne sont pas consid\u00e9r\u00e9s comme charges d\u00e9ductibles du revenu global : \n\u2022 les d\u00e9ficits fonciers, lesquels s\u2019imputent exclusivement sur les revenus fonciers des trois \nann\u00e9es suivantes ; \n\u2022 les d\u00e9ficits provenant d\u2019activit\u00e9s industrielles, commerciales ou artisanales, \nd\u2019exploitations agricoles ou de professions non commerciales ; ces d\u00e9ficits peuvent \ncependant \u00eatre admis en d \u00e9duction des b\u00e9n\u00e9fices de m\u00eame nature des ann\u00e9es suivantes \njusqu\u2019\u00e0 la troisi\u00e8me ann\u00e9e inclusivement. \nArt.162. - Sous r\u00e9serve des dispositions des conventions internationales, le revenu net global \nest constitu\u00e9 par le revenu net des diverses cat\u00e9gories \u00e9valu \u00e9 d\u2019apr\u00e8s les r\u00e8gles propres \u00e0 \nchaque cat\u00e9gorie de revenus, sans qu\u2019il y ait lieu de distinguer que ces revenus ont leur source \nau Gabon ou hors du Gabon.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "6a562bdb-4843-4846-bb68-6f044b6df43e": {"__data__": {"id_": "6a562bdb-4843-4846-bb68-6f044b6df43e", "embedding": null, "metadata": {"page_label": "56", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "b5a438e0-ebb6-4df0-a70e-3cff66886034", "node_type": "4", "metadata": {"page_label": "56", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "ca8fba343aea978eb20fd215a7af72bae0796dc14afd6f28ea97b3b44300e346", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "8c3566ea-206e-43c8-8efc-fe609c07474c", "node_type": "1", "metadata": {"page_label": "55", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "c1339e4b3c61ec0158aa557b8a765fdb4c108febf363cb41cb75e08837f253bb", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "50d0a5c2-e4c8-485a-9ffc-bd17b6ef3b86", "node_type": "1", "metadata": {"page_label": "56", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "1d9c7f72bbf5b3ba9e8bed88ac598798a2cfcf331d41e520b286cba3835a6b11", "class_name": "RelatedNodeInfo"}}, "hash": "ed30d5848475d67ad891d8125f8941ac6fa7dffae14cd0320e1bfd12b3bf5fbd", "text": "Sous -section 2 - Dispositions particuli\u00e8res \nParagraphe 1 - Revenus exceptionnels \nArt.163. - (L.F.R.2020) Lorsque, au cours d\u2019une ann\u00e9e fiscale, un contribuable a r\u00e9alis\u00e9 un \nrevenu exceptionnel et que le montant de ce revenu exceptionnel d\u00e9passe la moyenne des \nrevenus nets d\u2019apr\u00e8s lesquels ce contribuable a \u00e9t\u00e9 soumis \u00e0 l\u2019IRPP au titre des trois de rni\u00e8res \nann\u00e9es, l\u2019int\u00e9ress\u00e9 peut demander qu\u2019il soit r\u00e9parti, pour l\u2019\u00e9tablissement de l\u2019imp\u00f4t, sur \nl\u2019ann\u00e9e de sa r\u00e9alisation et sur les ann\u00e9es ant\u00e9rieures non couvertes par la prescription. \nLa m\u00eame facult\u00e9 est accord\u00e9e au contribuable qui, par suite de cir constances ind\u00e9pendantes \nde sa volont\u00e9, a eu, au cours d\u2019une m\u00eame ann\u00e9e la disposition de revenus correspondant, \u00e0 la \ndate normale de leur \u00e9ch\u00e9ance, \u00e0 une p\u00e9riode de plusieurs ann\u00e9es. \nParagraphe 2 - R\u00e9mun\u00e9rations occultes \nArt.164. - Le revenu imposable des soci\u00e9t\u00e9s vis\u00e9es \u00e0 l\u2019article 80 est constitu\u00e9 par le total \nform\u00e9, d\u2019une part, par le montant global des sommes que, directement ou par l\u2019entremise de \ntiers, ces soci\u00e9t\u00e9s ont vers\u00e9 au cours de la p\u00e9riode retenue pour l\u2019\u00e9tablissement de l\u2019imp\u00f4t \nsur les soci\u00e9t \u00e9s, \u00e0 des personnes dont elles ne r\u00e9v\u00e8lent pas l\u2019identit\u00e9 et, d\u2019autre part, par \nl\u2019avantage qui r\u00e9sulte pour ces personnes de la prise en charge de l\u2019imp\u00f4t par la personne \nmorale versante. \nLa d\u00e9claration des sommes taxables est souscrite en m\u00eame temps que c elle relative \u00e0 l\u2019imp\u00f4t \nsur les soci\u00e9t\u00e9s. \nLe taux de la derni\u00e8re tranche du bar\u00e8me de l\u2019IRPP pr\u00e9vu \u00e0 l\u2019article 174 ci -dessous est \nappliqu\u00e9, sans abattement, aux sommes imposables.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "50d0a5c2-e4c8-485a-9ffc-bd17b6ef3b86": {"__data__": {"id_": "50d0a5c2-e4c8-485a-9ffc-bd17b6ef3b86", "embedding": null, "metadata": {"page_label": "56", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "b5a438e0-ebb6-4df0-a70e-3cff66886034", "node_type": "4", "metadata": {"page_label": "56", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "ca8fba343aea978eb20fd215a7af72bae0796dc14afd6f28ea97b3b44300e346", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "6a562bdb-4843-4846-bb68-6f044b6df43e", "node_type": "1", "metadata": {"page_label": "56", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "ed30d5848475d67ad891d8125f8941ac6fa7dffae14cd0320e1bfd12b3bf5fbd", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "5b5092aa-9df8-4754-8aeb-cf265fac9ad0", "node_type": "1", "metadata": {"page_label": "57", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "f820c4e1095ec26c9a9ccc3e7be17595b9dc60663848b7a8398d9bae4f883366", "class_name": "RelatedNodeInfo"}}, "hash": "1d9c7f72bbf5b3ba9e8bed88ac598798a2cfcf331d41e520b286cba3835a6b11", "text": "La d\u00e9claration des sommes taxables est souscrite en m\u00eame temps que c elle relative \u00e0 l\u2019imp\u00f4t \nsur les soci\u00e9t\u00e9s. \nLe taux de la derni\u00e8re tranche du bar\u00e8me de l\u2019IRPP pr\u00e9vu \u00e0 l\u2019article 174 ci -dessous est \nappliqu\u00e9, sans abattement, aux sommes imposables. \nParagraphe 3 - Revenus de l\u2019ann\u00e9e fiscale d\u2019acquisition d\u2019un domicile ou d\u2019u ne r\u00e9sidence au \nGabon \nArt.165. - Lorsqu\u2019un contribuable, pr\u00e9c\u00e9demment domicili\u00e9 \u00e0 l\u2019\u00e9tranger, transf\u00e8re son \ndomicile au Gabon, les revenus dont l\u2019imposition est entra\u00een\u00e9e par l\u2019\u00e9tablissement du \ndomicile au Gabon ne sont compt\u00e9s que du jour de cet \u00e9tablissem ent. \nLa m\u00eame r\u00e8gle est applicable dans le cas du contribuable qui, n\u2019ayant pas ant\u00e9rieurement de \nr\u00e9sidence habituelle au Gabon, y acquiert la disposition d\u2019une telle r\u00e9sidence. \nParagraphe 4 - Revenus de l\u2019ann\u00e9e fiscale du transfert du domicile \u00e0 l\u2019\u00e9tranger ou de l\u2019abandon \nde toute r\u00e9sidence au Gabon \nArt.166. - Le contribuable domicili\u00e9 au Gabon, qui transf\u00e8re son domicile \u00e0 l\u2019\u00e9tranger, est \npassible de l\u2019IRPP \u00e0 raison des revenus dont il a dispos\u00e9 pendant l\u2019ann\u00e9e fiscale de son d\u00e9part \njusqu\u2019\u00e0 la date de celui -ci, des b\u00e9n\u00e9fices qu\u2019il a r\u00e9alis\u00e9s depuis la fin du dernier exercice tax\u00e9 \net de tous revenus qu\u2019il a acquis sans en avoir la disposition ant\u00e9rieurement \u00e0 son d\u00e9part. \nUne d\u00e9claration provisoire des revenus imposables doit \u00eatre produite au moins trente jour s \navant la date de d\u00e9part du contribuable. Elle est soumise aux r\u00e8gles et sanctions pr\u00e9vues \u00e0 \nl\u2019\u00e9gard des d\u00e9clarations annuelles.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "5b5092aa-9df8-4754-8aeb-cf265fac9ad0": {"__data__": {"id_": "5b5092aa-9df8-4754-8aeb-cf265fac9ad0", "embedding": null, "metadata": {"page_label": "57", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "ad32a6b1-f735-4691-8682-9df49e43b59a", "node_type": "4", "metadata": {"page_label": "57", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "f15de6505181ec4afe8f6407a86ceec4d5f206c5bbd89a69a18e84ec290cf37a", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "50d0a5c2-e4c8-485a-9ffc-bd17b6ef3b86", "node_type": "1", "metadata": {"page_label": "56", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "1d9c7f72bbf5b3ba9e8bed88ac598798a2cfcf331d41e520b286cba3835a6b11", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "63b36ffd-9b45-4288-a217-3e20f1775b13", "node_type": "1", "metadata": {"page_label": "57", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "ce2e117e86d549656938b59a52658966561beadb46854b750dc90d19aadb0acc", "class_name": "RelatedNodeInfo"}}, "hash": "f820c4e1095ec26c9a9ccc3e7be17595b9dc60663848b7a8398d9bae4f883366", "text": "Elle peut \u00eatre compl\u00e9t\u00e9e, s\u2019il y a lieu, jusqu\u2019\u00e0 l\u2019expiration des deux premiers mois de l\u2019ann\u00e9e \nfiscale suivant celle du d\u00e9par t. \u00c0 d\u00e9faut d\u2019une d\u00e9claration rectificative souscrite dans ce d\u00e9lai, \nla d\u00e9claration provisoire est consid\u00e9r\u00e9e comme confirm\u00e9e par l\u2019int\u00e9ress\u00e9. \nLes m\u00eames r\u00e8gles sont applicables dans le cas d\u2019abandon de toute r\u00e9sidence au Gabon. \nTout contribuable quittant d \u00e9finitivement le Gabon est tenu de justifier \u00e0 l\u2019Administration \nfiscale du paiement des imp\u00f4ts dus \u00e0 raison des revenus acquis au cours des ann\u00e9es \nant\u00e9rieures non prescrites. Il est \u00e9galement tenu de produire, selon le cas, un engagement de \nson employeur o u d\u2019un \u00e9tablissement bancaire, s\u2019il s\u2019agit d\u2019un contribuable autre qu\u2019un \nsalari\u00e9, d\u2019acquitter pour son compte les impositions dont il pourrait encore \u00eatre redevable \napr\u00e8s son d\u00e9part du Gabon, ou, \u00e0 d\u00e9faut, consigner des garanties suffisantes pour assurer l e \nrecouvrement desdites impositions. \nChapitre 3 - Obligations d\u00e9claratives \nArt.167. - (L.F.2017, L.F.R.2020) Tous les contribuables soumis de l\u2019IRPP sont tenus de \nsouscrire chaque ann\u00e9e une d\u00e9claration sur un imprim\u00e9 fourni par l\u2019Administration. \nCette d\u00e9cla ration est d\u00e9pos\u00e9e, en double exemplaire, au Centre des Imp\u00f4ts territorialement \ncomp\u00e9tent avant le 1er mars de l\u2019ann\u00e9e qui suit celle de la r\u00e9alisation des revenus. L\u2019un des \ndeux exemplaires est remis au contribuable d\u00fbment dat\u00e9 et vis\u00e9 par l\u2019Administratio n fiscale \nafin de servir d\u2019accus\u00e9 de r\u00e9ception.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "63b36ffd-9b45-4288-a217-3e20f1775b13": {"__data__": {"id_": "63b36ffd-9b45-4288-a217-3e20f1775b13", "embedding": null, "metadata": {"page_label": "57", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "ad32a6b1-f735-4691-8682-9df49e43b59a", "node_type": "4", "metadata": {"page_label": "57", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "f15de6505181ec4afe8f6407a86ceec4d5f206c5bbd89a69a18e84ec290cf37a", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "5b5092aa-9df8-4754-8aeb-cf265fac9ad0", "node_type": "1", "metadata": {"page_label": "57", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "f820c4e1095ec26c9a9ccc3e7be17595b9dc60663848b7a8398d9bae4f883366", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "e988cd08-3685-4f60-9a64-026d3a8c8e5c", "node_type": "1", "metadata": {"page_label": "57", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "02c1f398613ccff3a9827f55b07a12e6bb193a7cc2df08b21a9f97046d267843", "class_name": "RelatedNodeInfo"}}, "hash": "ce2e117e86d549656938b59a52658966561beadb46854b750dc90d19aadb0acc", "text": "Chapitre 3 - Obligations d\u00e9claratives \nArt.167. - (L.F.2017, L.F.R.2020) Tous les contribuables soumis de l\u2019IRPP sont tenus de \nsouscrire chaque ann\u00e9e une d\u00e9claration sur un imprim\u00e9 fourni par l\u2019Administration. \nCette d\u00e9cla ration est d\u00e9pos\u00e9e, en double exemplaire, au Centre des Imp\u00f4ts territorialement \ncomp\u00e9tent avant le 1er mars de l\u2019ann\u00e9e qui suit celle de la r\u00e9alisation des revenus. L\u2019un des \ndeux exemplaires est remis au contribuable d\u00fbment dat\u00e9 et vis\u00e9 par l\u2019Administratio n fiscale \nafin de servir d\u2019accus\u00e9 de r\u00e9ception. \nLes contribuables qui disposent de revenus d\u00e9finis aux articles 128 \u00e0 133 ci -dessus et qui \nsont imposables selon le r\u00e9gime simplifi\u00e9 ou r\u00e9el d\u2019imposition doivent d\u00e9poser leur \nd\u00e9claration d\u2019IRPP avant le 30 av ril de l\u2019ann\u00e9e qui suit celle de la r\u00e9alisation de ces revenus \nsimultan\u00e9ment au d\u00e9p\u00f4t de leur d\u00e9claration de r\u00e9sultats pr\u00e9vu aux articles 158 et 159 du \npr\u00e9sent Code. \nArt.167 bis.- Les contribuables soumis au r\u00e9gime simplifi\u00e9 d\u2019imposition et au r\u00e9gime r\u00e9el \nd\u2019imposition sont tenus de d\u00e9poser, en double exemplaire, au plus tard le 30 avril de chaque \nann\u00e9e au Centre des Imp\u00f4ts dont ils d\u00e9pendent, une d\u00e9claration annuelle des salaires sur des \nimprim\u00e9s fournis par l\u2019administration fiscale. L\u2019une des deux d\u00e9clarat ions est rendue au \ncontribuable d\u00fbment dat\u00e9e et vis\u00e9e par l\u2019administration fiscale afin de servir d\u2019accus\u00e9 de \nr\u00e9ception. \nCe d\u00e9lai est fix\u00e9 au plus tard le 31 mai de chaque ann\u00e9e pour les contribuables ayant opt\u00e9 \npour l\u2019utilisation des t\u00e9l\u00e9proc\u00e9dures.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "e988cd08-3685-4f60-9a64-026d3a8c8e5c": {"__data__": {"id_": "e988cd08-3685-4f60-9a64-026d3a8c8e5c", "embedding": null, "metadata": {"page_label": "57", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "ad32a6b1-f735-4691-8682-9df49e43b59a", "node_type": "4", "metadata": {"page_label": "57", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "f15de6505181ec4afe8f6407a86ceec4d5f206c5bbd89a69a18e84ec290cf37a", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "63b36ffd-9b45-4288-a217-3e20f1775b13", "node_type": "1", "metadata": {"page_label": "57", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "ce2e117e86d549656938b59a52658966561beadb46854b750dc90d19aadb0acc", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "0a96a0c9-0d05-476c-955d-9df1138843cb", "node_type": "1", "metadata": {"page_label": "58", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "dcea6b2b1ad17a3a3d2479b0220f3a6f5a106f0dca2df542ddaa344dc27a99c9", "class_name": "RelatedNodeInfo"}}, "hash": "02c1f398613ccff3a9827f55b07a12e6bb193a7cc2df08b21a9f97046d267843", "text": "Art.167 bis.- Les contribuables soumis au r\u00e9gime simplifi\u00e9 d\u2019imposition et au r\u00e9gime r\u00e9el \nd\u2019imposition sont tenus de d\u00e9poser, en double exemplaire, au plus tard le 30 avril de chaque \nann\u00e9e au Centre des Imp\u00f4ts dont ils d\u00e9pendent, une d\u00e9claration annuelle des salaires sur des \nimprim\u00e9s fournis par l\u2019administration fiscale. L\u2019une des deux d\u00e9clarat ions est rendue au \ncontribuable d\u00fbment dat\u00e9e et vis\u00e9e par l\u2019administration fiscale afin de servir d\u2019accus\u00e9 de \nr\u00e9ception. \nCe d\u00e9lai est fix\u00e9 au plus tard le 31 mai de chaque ann\u00e9e pour les contribuables ayant opt\u00e9 \npour l\u2019utilisation des t\u00e9l\u00e9proc\u00e9dures. \nLa d\u00e9 claration annuelle des salaires doit contenir, le cas \u00e9ch\u00e9ant, les imprim\u00e9s relatifs au \nversement des traitements salaires, pensions et rentes viag\u00e8res, des commissions et \nhonoraires, des pr\u00e9comptes, des retenues \u00e0 la source et \u00e0 l\u2019\u00e9tat de la masse salaria le. \nArt.167 ter.- (L.F.2017, L.F.R.2017, L.F.2020) Tous particuliers et toutes soci\u00e9t\u00e9s ou \nassociations occupant des employ\u00e9s, commis, ouvriers ou auxiliaires, moyennant traitement, \nsalaire ou r\u00e9tribution, sont tenus de d\u00e9poser au plus tard le 30 avril de chaque ann\u00e9e au \nCentre des Imp\u00f4ts comp\u00e9tent, une d \u00e9claration annuelle des salaires pr\u00e9sentant, pour \nchacune des personnes qu\u2019ils ont employ\u00e9es au cours de l\u2019ann\u00e9e pr\u00e9c\u00e9dente, les indications \nsuivantes : \n\u2022 nom(s), pr\u00e9nom(s), emploi et adresse ; \n\u2022 montant des traitements, salaires et r\u00e9tributions pay\u00e9s, soit en argent, soit en nature \npendant ladite ann\u00e9e avant et apr\u00e8s d\u00e9duction des retenues pour retraite ;", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "0a96a0c9-0d05-476c-955d-9df1138843cb": {"__data__": {"id_": "0a96a0c9-0d05-476c-955d-9df1138843cb", "embedding": null, "metadata": {"page_label": "58", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "81d1bcfc-4e30-41d3-ba4d-d3ee861026e7", "node_type": "4", "metadata": {"page_label": "58", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "3188e1096ca9d3f90893f92d9a34903fa38b18452b5b976eb7f599c386f4221d", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "e988cd08-3685-4f60-9a64-026d3a8c8e5c", "node_type": "1", "metadata": {"page_label": "57", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "02c1f398613ccff3a9827f55b07a12e6bb193a7cc2df08b21a9f97046d267843", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "a436b6ff-f5a2-4202-a1ae-16382f11b7b8", "node_type": "1", "metadata": {"page_label": "58", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "7dc39cc65e70a265a9cff73c5dff342c74bf83282bd1f78133e62a37c1da2074", "class_name": "RelatedNodeInfo"}}, "hash": "dcea6b2b1ad17a3a3d2479b0220f3a6f5a106f0dca2df542ddaa344dc27a99c9", "text": "\u2022 montant des retenues effectu\u00e9es au titre de l\u2019IRPP dans la cat\u00e9gorie des traitements, \nsalaires, pensions et rentes viag\u00e8res ; \n\u2022 p\u00e9riode \u00e0 laquelle s\u2019appliquen t les paiements lorsqu\u2019elle est inf\u00e9rieure \u00e0 une ann\u00e9e ; \n\u2022 montant des indemnit\u00e9s pour frais d\u2019emploi ou de service. \nPar d\u00e9rogation \u00e0 l\u2019alin\u00e9a pr\u00e9c\u00e9dent, ce d\u00e9lai est prorog\u00e9 au plus tard au 31 mai de l\u2019ann\u00e9e \nsuivante, pour les contribuables ayant opt\u00e9 pour l\u2019utilisation des t\u00e9l\u00e9proc\u00e9dures. \nChapitre 4 - Calcul de l\u2019imp\u00f4t \nSection 1 - IRPP \nArt.168. - (Ordonnance n\u00b02018 -007) Pour le calcul de l\u2019IRPP, le revenu imposable, arrondi au \nmillier de francs CFA inf\u00e9rieur, est divis\u00e9 en parts, fix\u00e9es conform\u00e9ment \u00e0 l\u2019arti cle 170 ci -\ndessous d\u2019apr\u00e8s la situation et les charges de famille du contribuable. \nLe revenu correspondant \u00e0 une part enti\u00e8re est tax\u00e9 par application du bar\u00e8me figurant \u00e0 \nl\u2019article 174 du pr\u00e9sent Code. \nL\u2019imp\u00f4t brut est \u00e9gal au produit de la cotisation ain si obtenu par le nombre de parts. \nL\u2019imp\u00f4t brut est diminu\u00e9 : \n\u2022 de la retenue \u00e0 la source sur les traitements et salaires pr\u00e9vue aux articles 95 et 96 ci -\ndessus ; \n\u2022 des diff\u00e9rents pr\u00e9comptes de l\u2019IRPP d\u00e9finis aux articles 178 \u00e0 182 du pr\u00e9sent Code ; \n\u2022 du cr\u00e9dit d \u2019imp\u00f4t pour les nouvelles embauches correspondant aux contrats aid\u00e9s. \nArt.169.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "a436b6ff-f5a2-4202-a1ae-16382f11b7b8": {"__data__": {"id_": "a436b6ff-f5a2-4202-a1ae-16382f11b7b8", "embedding": null, "metadata": {"page_label": "58", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "81d1bcfc-4e30-41d3-ba4d-d3ee861026e7", "node_type": "4", "metadata": {"page_label": "58", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "3188e1096ca9d3f90893f92d9a34903fa38b18452b5b976eb7f599c386f4221d", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "0a96a0c9-0d05-476c-955d-9df1138843cb", "node_type": "1", "metadata": {"page_label": "58", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "dcea6b2b1ad17a3a3d2479b0220f3a6f5a106f0dca2df542ddaa344dc27a99c9", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "1ce31b27-c92d-415e-8133-b9fa18888f1e", "node_type": "1", "metadata": {"page_label": "58", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "84b3dd96a967a3308b8ef2dfe1c131ceca530cd36edba133a555393dea4ca61a", "class_name": "RelatedNodeInfo"}}, "hash": "7dc39cc65e70a265a9cff73c5dff342c74bf83282bd1f78133e62a37c1da2074", "text": "Le revenu correspondant \u00e0 une part enti\u00e8re est tax\u00e9 par application du bar\u00e8me figurant \u00e0 \nl\u2019article 174 du pr\u00e9sent Code. \nL\u2019imp\u00f4t brut est \u00e9gal au produit de la cotisation ain si obtenu par le nombre de parts. \nL\u2019imp\u00f4t brut est diminu\u00e9 : \n\u2022 de la retenue \u00e0 la source sur les traitements et salaires pr\u00e9vue aux articles 95 et 96 ci -\ndessus ; \n\u2022 des diff\u00e9rents pr\u00e9comptes de l\u2019IRPP d\u00e9finis aux articles 178 \u00e0 182 du pr\u00e9sent Code ; \n\u2022 du cr\u00e9dit d \u2019imp\u00f4t pour les nouvelles embauches correspondant aux contrats aid\u00e9s. \nArt.169. - Lorsqu\u2019un ressortissant gabonais, membre d\u2019une organisation internationale, \ndispose d\u2019un revenu autre que la r\u00e9mun\u00e9ration officielle qu\u2019il per\u00e7oit en cette qualit\u00e9, cette \nr\u00e9mun \u00e9ration, lorsqu\u2019elle est exon\u00e9r\u00e9e de tout imp\u00f4t, est n\u00e9anmoins prise en consid\u00e9ration \npour autant qu\u2019elle e\u00fbt \u00e9t\u00e9 imposable, en vue de d\u00e9terminer si ce contribuable est passible \nde l\u2019IRPP \u00e0 raison de ces autres revenus, sous r\u00e9serve, le cas \u00e9ch\u00e9ant, de l\u2019a pplication des \nconventions internationales relatives aux doubles impositions. Dans l\u2019affirmative, l\u2019imp\u00f4t est \ncalcul\u00e9 en ajoutant la r\u00e9mun\u00e9ration au revenu imposable et en op\u00e9rant sur le chiffre obtenu \nune d\u00e9duction proportionnelle au montant de cette r\u00e9mu n\u00e9ration. \nArt.170.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "1ce31b27-c92d-415e-8133-b9fa18888f1e": {"__data__": {"id_": "1ce31b27-c92d-415e-8133-b9fa18888f1e", "embedding": null, "metadata": {"page_label": "58", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "81d1bcfc-4e30-41d3-ba4d-d3ee861026e7", "node_type": "4", "metadata": {"page_label": "58", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "3188e1096ca9d3f90893f92d9a34903fa38b18452b5b976eb7f599c386f4221d", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "a436b6ff-f5a2-4202-a1ae-16382f11b7b8", "node_type": "1", "metadata": {"page_label": "58", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "7dc39cc65e70a265a9cff73c5dff342c74bf83282bd1f78133e62a37c1da2074", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "27dd1519-d993-4095-967a-88720ee181d8", "node_type": "1", "metadata": {"page_label": "59", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "860d819751523b4325e8f7ac5874d23fc438ebff7706450d15fda9409b62ebd3", "class_name": "RelatedNodeInfo"}}, "hash": "84b3dd96a967a3308b8ef2dfe1c131ceca530cd36edba133a555393dea4ca61a", "text": "Dans l\u2019affirmative, l\u2019imp\u00f4t est \ncalcul\u00e9 en ajoutant la r\u00e9mun\u00e9ration au revenu imposable et en op\u00e9rant sur le chiffre obtenu \nune d\u00e9duction proportionnelle au montant de cette r\u00e9mu n\u00e9ration. \nArt.170. - Le nombre de parts \u00e0 prendre en consid\u00e9ration pour la division du revenu \nimposable pr\u00e9vue \u00e0 l\u2019article 169 ci -dessus est fix\u00e9 comme suit : \n\u2022 c\u00e9libataire, divorc\u00e9 ou veuf sans enfant \u00e0 charge : 1 \n\u2022 mari\u00e9 sans enfant \u00e0 charge, c\u00e9libataire ou d ivorc\u00e9 ayant un enfant \u00e0 charge : 2 \n\u2022 mari\u00e9 ou veuf dans les 2 ans suivant le d\u00e9c\u00e8s de l\u2019\u00e9pouse ayant un enfant \u00e0 charge, \nc\u00e9libataire ou divorc\u00e9 ayant deux enfants \u00e0 charge : 2,5 \n\u2022 mari\u00e9 ou veuf dans les 2 ans suivant le d\u00e9c\u00e8s de l\u2019\u00e9pouse ayant deux enfants \u00e0 charge, \nc\u00e9libataire ou divorc\u00e9 ayant trois enfants \u00e0 charge : 3 \n\u2022 mari\u00e9 ou veuf dans les 2 ans suivant le d\u00e9c\u00e8s de l\u2019\u00e9pouse ayant trois enfants \u00e0 charge, \nc\u00e9libataire ou divorc\u00e9 ayant quatre enfants \u00e0 charge : 3,5 \nEt ainsi de suite, en augmentant d\u2019une demi -part par enfant \u00e0 la charge du contribuable, dans \nla limite de six enfants.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "27dd1519-d993-4095-967a-88720ee181d8": {"__data__": {"id_": "27dd1519-d993-4095-967a-88720ee181d8", "embedding": null, "metadata": {"page_label": "59", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "e4f6c061-ef1f-4932-b9af-9c3e703b15da", "node_type": "4", "metadata": {"page_label": "59", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "5ff7c4744df62eacf25f46870346747f09d0544615f94c4843c289c85dfcf308", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "1ce31b27-c92d-415e-8133-b9fa18888f1e", "node_type": "1", "metadata": {"page_label": "58", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "84b3dd96a967a3308b8ef2dfe1c131ceca530cd36edba133a555393dea4ca61a", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "3dbcefb5-4892-47ac-84dc-fed4aadbffc2", "node_type": "1", "metadata": {"page_label": "59", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "6fe1ca98a604a9f9b75d923633f50e7e51239f6309c65aa14e8499f7cb4b9f55", "class_name": "RelatedNodeInfo"}}, "hash": "860d819751523b4325e8f7ac5874d23fc438ebff7706450d15fda9409b62ebd3", "text": "En cas d\u2019imposition s\u00e9par\u00e9e des \u00e9poux par application du premier alin\u00e9a de l\u2019article 77, \nchaque \u00e9poux est consid\u00e9r\u00e9 comme un c\u00e9libataire. Les \u00e9poux d\u00e9terminent les enfants qu\u2019ils \nentendent faire figurer sur leur d\u00e9claration respective. \nLe contribuable veuf sans enfant \u00e0 charge est consid\u00e9r\u00e9, pour le calcul de l\u2019imp\u00f4t, comme \nmari\u00e9 sans enfant \u00e0 charge pendant les deux ann\u00e9es qui suivent le d\u00e9c\u00e8s du conjoint. Il peut \nult\u00e9rieurement b\u00e9n \u00e9ficier des dispositions de l\u2019article 171 ci -dessous. \nArt.171. - Par d\u00e9rogation aux dispositions qui pr\u00e9c\u00e8dent, le nombre de parts \u00e0 prendre en \nconsid\u00e9ration en ce qui concerne les contribuables n\u2019ayant pas d\u2019enfants \u00e0 charge est fix\u00e9 \u00e0 \n1,5 s\u2019il s\u2019agit de c ontribuable c\u00e9libataire, divorc\u00e9 ou veuf lorsque ces contribuables : \n\u2022 a) ont eu et \u00e9lev\u00e9 un ou plusieurs enfants majeurs ou faisant l\u2019objet d\u2019une imposition \ndistincte ; \n\u2022 b) ont eu un ou plusieurs enfants qui sont morts \u00e0 la condition que l\u2019un d\u2019eux au moins ait \natteint l\u2019\u00e2ge de 16 ans ou que l\u2019un d\u2019eux au moins soit d\u00e9c\u00e9d\u00e9 par suite de fait de guerre ; \n\u2022 c) sont titulaires, soit d\u2019une pension d\u2019invalidit\u00e9 de guerre ou d\u2019accident du travail d\u2019au \nmoins 40 %, soit d\u2019une pension de veuf ou de veuve de guerre. \nLe quotient familial pr\u00e9vu \u00e0 l\u2019article 170 est augment\u00e9 d\u2019une part enti\u00e8re, au lieu d\u2019une demi -\npart, pour l\u2019enfant infirme. \nArt.172.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "3dbcefb5-4892-47ac-84dc-fed4aadbffc2": {"__data__": {"id_": "3dbcefb5-4892-47ac-84dc-fed4aadbffc2", "embedding": null, "metadata": {"page_label": "59", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "e4f6c061-ef1f-4932-b9af-9c3e703b15da", "node_type": "4", "metadata": {"page_label": "59", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "5ff7c4744df62eacf25f46870346747f09d0544615f94c4843c289c85dfcf308", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "27dd1519-d993-4095-967a-88720ee181d8", "node_type": "1", "metadata": {"page_label": "59", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "860d819751523b4325e8f7ac5874d23fc438ebff7706450d15fda9409b62ebd3", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "7b9e295f-c61c-4c94-856f-ff2d7c8435b5", "node_type": "1", "metadata": {"page_label": "59", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "0b4dfd98abba668ba78fe9f715265639d516c23a9190dfe6c325c250b71106ea", "class_name": "RelatedNodeInfo"}}, "hash": "6fe1ca98a604a9f9b75d923633f50e7e51239f6309c65aa14e8499f7cb4b9f55", "text": "Le quotient familial pr\u00e9vu \u00e0 l\u2019article 170 est augment\u00e9 d\u2019une part enti\u00e8re, au lieu d\u2019une demi -\npart, pour l\u2019enfant infirme. \nArt.172. - (L.F.2020) Sont consid\u00e9r\u00e9s comme \u00e9tant \u00e0 la charge du contribuable, \u00e0 condition \nde n\u2019avoir pas de revenus distincts de ce ux qui servent de base \u00e0 l\u2019imposition de ce dernier, \nses enfants l\u00e9gitimes, reconnus, adoptifs ou les enfants recueillis sur d\u00e9cision de justice au \nfoyer : \n\u2022 mineurs, d\u2019une part ; \n\u2022 majeurs, d\u2019autre part, lorsqu\u2019ils justifient de la poursuite de leurs \u00e9tudes j usqu\u2019\u00e0 l\u2019\u00e2ge de \n28 ans ou lorsqu\u2019ils sont infirmes. \nArt.173. - La situation et les charges de famille dont il doit \u00eatre tenu compte sont celles \nexistant au 1er janvier de l\u2019ann\u00e9e d\u2019imposition. \nToutefois, en cas de mariage du contribuable ou d\u2019augmentation d e ses charges de famille en \ncours d\u2019ann\u00e9e, il est fait \u00e9tat de la situation au 31 d\u00e9cembre de l\u2019ann\u00e9e d\u2019imposition ou \u00e0 la \ndate du d\u00e9c\u00e8s s\u2019il s\u2019agit d\u2019impositions \u00e9tablies en vertu de l\u2019article 183 ci -dessous. \nArt.174.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "7b9e295f-c61c-4c94-856f-ff2d7c8435b5": {"__data__": {"id_": "7b9e295f-c61c-4c94-856f-ff2d7c8435b5", "embedding": null, "metadata": {"page_label": "59", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "e4f6c061-ef1f-4932-b9af-9c3e703b15da", "node_type": "4", "metadata": {"page_label": "59", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "5ff7c4744df62eacf25f46870346747f09d0544615f94c4843c289c85dfcf308", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "3dbcefb5-4892-47ac-84dc-fed4aadbffc2", "node_type": "1", "metadata": {"page_label": "59", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "6fe1ca98a604a9f9b75d923633f50e7e51239f6309c65aa14e8499f7cb4b9f55", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "35e9b0a4-f82a-4e66-baef-485b3f253ee0", "node_type": "1", "metadata": {"page_label": "59", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "26f407081f523d913e5747dd85232804bed5653adac088322b29fc649089de58", "class_name": "RelatedNodeInfo"}}, "hash": "0b4dfd98abba668ba78fe9f715265639d516c23a9190dfe6c325c250b71106ea", "text": "Art.173. - La situation et les charges de famille dont il doit \u00eatre tenu compte sont celles \nexistant au 1er janvier de l\u2019ann\u00e9e d\u2019imposition. \nToutefois, en cas de mariage du contribuable ou d\u2019augmentation d e ses charges de famille en \ncours d\u2019ann\u00e9e, il est fait \u00e9tat de la situation au 31 d\u00e9cembre de l\u2019ann\u00e9e d\u2019imposition ou \u00e0 la \ndate du d\u00e9c\u00e8s s\u2019il s\u2019agit d\u2019impositions \u00e9tablies en vertu de l\u2019article 183 ci -dessous. \nArt.174. - Le bar\u00e8me de l\u2019IRPP est fix\u00e9 comme s uit : \n \nFraction du revenu imposable (1 part) Montant de l\u2019imp\u00f4t \nDe 0 \u00e0 1.500.000 FCFA 0 \nDe 1.500.001 \u00e0 1.920.000 FCFA 5 % x Q - 75.000 \nDe 1.920.001 \u00e0 2.700.000 FCFA 10 % x Q - 171.000 \nDe 2.700.001 \u00e0 3.600.000 FCFA 15 % x Q - 306.000 \nDe 3.600.001 \u00e0 5.160.000 FCFA 20 % x Q - 486.000 \nDe 5.160.001 \u00e0 7.500.000 FCFA 25 % x Q - 744.000 \nDe 7.500.001 \u00e0 11.000.000 FCFA 30 % x Q - 1.119.000 \n11.000.001 FCFA et plus 35 % x Q - 1.669.000 \nSection 2 - Imp\u00f4t minimum forfaitaire et minimum de perception \nArt.175.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "35e9b0a4-f82a-4e66-baef-485b3f253ee0": {"__data__": {"id_": "35e9b0a4-f82a-4e66-baef-485b3f253ee0", "embedding": null, "metadata": {"page_label": "59", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "e4f6c061-ef1f-4932-b9af-9c3e703b15da", "node_type": "4", "metadata": {"page_label": "59", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "5ff7c4744df62eacf25f46870346747f09d0544615f94c4843c289c85dfcf308", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "7b9e295f-c61c-4c94-856f-ff2d7c8435b5", "node_type": "1", "metadata": {"page_label": "59", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "0b4dfd98abba668ba78fe9f715265639d516c23a9190dfe6c325c250b71106ea", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "34efb612-c0b9-4227-a7e5-0ece0ad2ff10", "node_type": "1", "metadata": {"page_label": "60", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "f2f26df5c4c3384c89e58532f8a73f0fd9494a41896852f44d885dccf7c36c59", "class_name": "RelatedNodeInfo"}}, "hash": "26f407081f523d913e5747dd85232804bed5653adac088322b29fc649089de58", "text": "- (L.F.R.2017) Le montant global de l\u2019IRPP d\u00fb par les contribuables ne peut \u00eatre \ninf\u00e9rieur \u00e0 l\u2019imp\u00f4t minimum forfaitaire qui r\u00e9sulterait de l\u2019application du taux de 1 % \u00e0 la \nbase de r\u00e9f\u00e9rence telle que d\u00e9finie ci -apr\u00e8s ou \u00e0 la somme de 5 00.000 FCFA correspondant", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "34efb612-c0b9-4227-a7e5-0ece0ad2ff10": {"__data__": {"id_": "34efb612-c0b9-4227-a7e5-0ece0ad2ff10", "embedding": null, "metadata": {"page_label": "60", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "e059d36c-d821-4135-9071-289ea8c63960", "node_type": "4", "metadata": {"page_label": "60", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "82dbace939765245a5ae3661dcf8c8b7e05dd306548df4c84162a5da7fa9c906", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "35e9b0a4-f82a-4e66-baef-485b3f253ee0", "node_type": "1", "metadata": {"page_label": "59", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "26f407081f523d913e5747dd85232804bed5653adac088322b29fc649089de58", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "0d48001d-8573-4e7d-8036-985280162aff", "node_type": "1", "metadata": {"page_label": "60", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "52cdfa1b2aa0eaccc61e72f185f78fddc124034e5571fa7856c795d2959038b0", "class_name": "RelatedNodeInfo"}}, "hash": "f2f26df5c4c3384c89e58532f8a73f0fd9494a41896852f44d885dccf7c36c59", "text": "au minimum de perception, d\u00e8s lors que le revenu global d\u00e9clar\u00e9 comprend des revenus \nrelevant des cat\u00e9gories suivantes : \n\u2022 b\u00e9n\u00e9fices des activit\u00e9s industrielles, commerciales et artisanales ; \n\u2022 b\u00e9n\u00e9fices de l\u2019exploitation agricole ; \n\u2022 b\u00e9n\u00e9fices des professions non commerciales et revenus assimil\u00e9s. \nLes contribuables soumis \u00e0 l\u2019imp\u00f4t synth\u00e9tique lib\u00e9ratoire sont exon\u00e9r\u00e9s de l\u2019imp\u00f4t \nminimum forfaitaire et du minimum de perception. \nLorsque l\u2019exercice comptable est inf\u00e9rieur ou sup\u00e9rieur \u00e0 d ouze mois, la somme de \n500.000 FCFA est calcul\u00e9e prorata temporis. \nLa base de r\u00e9f\u00e9rence pour le calcul de l\u2019imp\u00f4t minimum forfaitaire est constitu\u00e9e par le chiffre \nd\u2019affaires global r\u00e9alis\u00e9 au cours de l\u2019exercice fiscal d\u2019imposition. \nLa base ainsi obtenue est arrondie au millier de francs CFA inf\u00e9rieur. \nPar chiffre d\u2019affaires global on entend le chiffre d\u2019affaires brut hors taxes r\u00e9alis\u00e9 sur toutes \nles op\u00e9rations entrant dans le cadre des activit\u00e9s de l\u2019entreprise, y compris les produits et \nprofits divers r \u00e9alis\u00e9s au cours de la m\u00eame p\u00e9riode. \nLorsque le montant de l\u2019IRPP est inf\u00e9rieur \u00e0 l\u2019imp\u00f4t minimum forfaitaire ou au minimum de \nperception, ce dernier reste acquis au Tr\u00e9sor Public. \nArt.175 bis.- (L.F.R.2017) Sont exon\u00e9r\u00e9es de l\u2019imp\u00f4t minimum forfaitaire et du minimum de \nperception, au titre des deux premiers exercices en cas de d\u00e9ficit, les entreprises \nindividuelles nouvellement immatricul\u00e9es, quel que soit le secteur d\u2019activit\u00e9. \nL\u2019exon\u00e9ration vis\u00e9e \u00e0 l\u2019alin\u00e9a ci -dessus ne b\u00e9n\u00e9ficie pas aux entreprises qui auront d\u00e9but\u00e9 \nleurs activit\u00e9s au moins deux ans avant leur immatriculation.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "0d48001d-8573-4e7d-8036-985280162aff": {"__data__": {"id_": "0d48001d-8573-4e7d-8036-985280162aff", "embedding": null, "metadata": {"page_label": "60", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "e059d36c-d821-4135-9071-289ea8c63960", "node_type": "4", "metadata": {"page_label": "60", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "82dbace939765245a5ae3661dcf8c8b7e05dd306548df4c84162a5da7fa9c906", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "34efb612-c0b9-4227-a7e5-0ece0ad2ff10", "node_type": "1", "metadata": {"page_label": "60", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "f2f26df5c4c3384c89e58532f8a73f0fd9494a41896852f44d885dccf7c36c59", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "edad8c79-9253-46ac-8ab9-8c72d696c916", "node_type": "1", "metadata": {"page_label": "60", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "75bcab2333966ad6d0cb9d1e120aa586e086ad7d2b1ce6647065e87b52a76a14", "class_name": "RelatedNodeInfo"}}, "hash": "52cdfa1b2aa0eaccc61e72f185f78fddc124034e5571fa7856c795d2959038b0", "text": "Lorsque le montant de l\u2019IRPP est inf\u00e9rieur \u00e0 l\u2019imp\u00f4t minimum forfaitaire ou au minimum de \nperception, ce dernier reste acquis au Tr\u00e9sor Public. \nArt.175 bis.- (L.F.R.2017) Sont exon\u00e9r\u00e9es de l\u2019imp\u00f4t minimum forfaitaire et du minimum de \nperception, au titre des deux premiers exercices en cas de d\u00e9ficit, les entreprises \nindividuelles nouvellement immatricul\u00e9es, quel que soit le secteur d\u2019activit\u00e9. \nL\u2019exon\u00e9ration vis\u00e9e \u00e0 l\u2019alin\u00e9a ci -dessus ne b\u00e9n\u00e9ficie pas aux entreprises qui auront d\u00e9but\u00e9 \nleurs activit\u00e9s au moins deux ans avant leur immatriculation. \nChapitre 5 - Modalit\u00e9s de recouvrement de l\u2019imp\u00f4t \nSection 1 - Modalit\u00e9s de recouvrement de l\u2019IRPP et du minimum de perception \nArt.176. - (L.F.2017) Le paiement de l\u2019IRPP, d\u00e9termin\u00e9 par le service apr\u00e8s d\u00e9p\u00f4t de la \nd\u00e9claration pr\u00e9vue \u00e0 l\u2019article 167 ci -dessus et sous d\u00e9duction des pr\u00e9comptes d\u00e9finis aux \narticles ci -apr\u00e8s, est effectu\u00e9 conform\u00e9ment aux dispositions de l\u2019article P -908 du pr\u00e9sent \nCode. \nArt.177. - Les contribuables soumis au r\u00e9gime simplifi\u00e9 d\u2019imposition ou au r\u00e9gime r\u00e9el \nd\u2019imposition dans la cat\u00e9gorie des b\u00e9n\u00e9fices des activit\u00e9s industrielles, commerciales et \nartisanales, dans la cat\u00e9gorie des b\u00e9n\u00e9fices de l\u2019exploitation agricole et dans la cat\u00e9gorie des \nb\u00e9n\u00e9fices des professions non commerciales et revenus assimil\u00e9s, sont tenus de verser deux \nacomptes \u00e9gaux chacun au quart de l\u2019IRPP pay\u00e9 l\u2019ann\u00e9e pr\u00e9c\u00e9dant celle de l\u2019imposition. \nLes acomptes sont calcul\u00e9s et vers\u00e9s par le contribuable \u00e0 la recette du Centre des Imp\u00f4ts \nterritorialement comp\u00e9tent sans avertissement avant le 30 novembre et le 30 janvier.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "edad8c79-9253-46ac-8ab9-8c72d696c916": {"__data__": {"id_": "edad8c79-9253-46ac-8ab9-8c72d696c916", "embedding": null, "metadata": {"page_label": "60", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "e059d36c-d821-4135-9071-289ea8c63960", "node_type": "4", "metadata": {"page_label": "60", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "82dbace939765245a5ae3661dcf8c8b7e05dd306548df4c84162a5da7fa9c906", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "0d48001d-8573-4e7d-8036-985280162aff", "node_type": "1", "metadata": {"page_label": "60", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "52cdfa1b2aa0eaccc61e72f185f78fddc124034e5571fa7856c795d2959038b0", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "6947f5cc-123d-4bfc-8495-a5e2d88b2925", "node_type": "1", "metadata": {"page_label": "61", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "fcb9fc52d46995eff62202c1dbc5eec750d223d866363d0f3e58bf4e213ffc24", "class_name": "RelatedNodeInfo"}}, "hash": "75bcab2333966ad6d0cb9d1e120aa586e086ad7d2b1ce6647065e87b52a76a14", "text": "Art.177. - Les contribuables soumis au r\u00e9gime simplifi\u00e9 d\u2019imposition ou au r\u00e9gime r\u00e9el \nd\u2019imposition dans la cat\u00e9gorie des b\u00e9n\u00e9fices des activit\u00e9s industrielles, commerciales et \nartisanales, dans la cat\u00e9gorie des b\u00e9n\u00e9fices de l\u2019exploitation agricole et dans la cat\u00e9gorie des \nb\u00e9n\u00e9fices des professions non commerciales et revenus assimil\u00e9s, sont tenus de verser deux \nacomptes \u00e9gaux chacun au quart de l\u2019IRPP pay\u00e9 l\u2019ann\u00e9e pr\u00e9c\u00e9dant celle de l\u2019imposition. \nLes acomptes sont calcul\u00e9s et vers\u00e9s par le contribuable \u00e0 la recette du Centre des Imp\u00f4ts \nterritorialement comp\u00e9tent sans avertissement avant le 30 novembre et le 30 janvier. \nChaque versement est accompagn\u00e9 d\u2019une d\u00e9claration \u00e9tablie en deux exemplaires sur des \nimprim\u00e9s fournis par l\u2019Administration. Le solde est pay \u00e9 spontan\u00e9ment \u00e0 la date du d\u00e9p\u00f4t de \nla d\u00e9claration le 30 avril au plus tard.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "6947f5cc-123d-4bfc-8495-a5e2d88b2925": {"__data__": {"id_": "6947f5cc-123d-4bfc-8495-a5e2d88b2925", "embedding": null, "metadata": {"page_label": "61", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "feb321b9-62d1-42b4-8c88-5509506df134", "node_type": "4", "metadata": {"page_label": "61", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "8202bcc539924da407200e5556a3d796fb7be8bade78b0ba11f0b20aa9d49c3e", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "edad8c79-9253-46ac-8ab9-8c72d696c916", "node_type": "1", "metadata": {"page_label": "60", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "75bcab2333966ad6d0cb9d1e120aa586e086ad7d2b1ce6647065e87b52a76a14", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "b752318b-d76e-41d7-a194-4b2b1aba7194", "node_type": "1", "metadata": {"page_label": "61", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "15074f1e239331c00e6b8bf08ec92da8bb7fd6d4547ca6242ba776ee40ffcb86", "class_name": "RelatedNodeInfo"}}, "hash": "fcb9fc52d46995eff62202c1dbc5eec750d223d866363d0f3e58bf4e213ffc24", "text": "Section 2 - Pr\u00e9comptes de l\u2019IRPP \nArt.178. - Pour tout r\u00e8glement par l\u2019\u00c9tat aux fournisseurs assujettis \u00e0 l\u2019IRPP dans les \ncat\u00e9gories suivantes : \n\u2022 revenus fonciers ; \n\u2022 b\u00e9n\u00e9fices des ac tivit\u00e9s industrielles, commerciales et artisanales ; \n\u2022 b\u00e9n\u00e9fices des exploitations agricoles ou rurales ; \n\u2022 b\u00e9n\u00e9fices des professions non commerciales et revenus assimil\u00e9s. \nLe Tr\u00e9sor est autoris\u00e9 \u00e0 pr\u00e9lever sur les mandats administratifs \u00e9tablis \u00e0 cet effet pa r la \nDirection G\u00e9n\u00e9rale du Budget ou par les Collectivit\u00e9s locales un pr\u00e9compte repr\u00e9sentant une \nquote -part de l\u2019IRPP d\u00fb au titre de la d\u00e9claration d\u2019ensemble des revenus en cause. \nL\u2019imp\u00f4t pr\u00e9compt\u00e9 est imputable sur l\u2019imp\u00f4t d\u00fb au titre des revenus de l\u2019ex ercice \nd\u2019imposition apr\u00e8s la d\u00e9claration par le contribuable desdits revenus. \nLe montant de l\u2019imp\u00f4t pr\u00e9compt\u00e9 qui exc\u00e8de l\u2019imp\u00f4t d\u00fb est rembours\u00e9 par les services du \nTr\u00e9sor. \nLe taux du pr\u00e9compte est fix\u00e9 comme suit : \n\u2022 revenus fonciers : 10 % du revenu brut ; \n\u2022 autres revenus : 18 % du montant de la cr\u00e9ance sur l\u2019\u00c9tat. \nLe Tr\u00e9sor adressera \u00e0 la Direction G\u00e9n\u00e9rale des Imp\u00f4ts, dans les quinze jours qui suivent la \nfin de chaque trimestre un relev\u00e9 nominatif des pr\u00e9comptes effectu\u00e9s au cours du trimestre \npr\u00e9c\u00e9dent. \nArt.178 bis. - (L.F.2017, L.F.R.2017) Les revenus vis\u00e9s \u00e0 l\u2019article 85 du pr\u00e9sent Code sont \nsoumis \u00e0 un pr\u00e9compte de l\u2019IRPP dans la cat\u00e9gorie des revenus fonciers.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "b752318b-d76e-41d7-a194-4b2b1aba7194": {"__data__": {"id_": "b752318b-d76e-41d7-a194-4b2b1aba7194", "embedding": null, "metadata": {"page_label": "61", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "feb321b9-62d1-42b4-8c88-5509506df134", "node_type": "4", "metadata": {"page_label": "61", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "8202bcc539924da407200e5556a3d796fb7be8bade78b0ba11f0b20aa9d49c3e", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "6947f5cc-123d-4bfc-8495-a5e2d88b2925", "node_type": "1", "metadata": {"page_label": "61", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "fcb9fc52d46995eff62202c1dbc5eec750d223d866363d0f3e58bf4e213ffc24", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "3ea78f76-e2d4-4c71-a943-9ee0555a5d9a", "node_type": "1", "metadata": {"page_label": "61", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "6932e095379c2f3a0069bc218028c6eb2fbb431eed6bcea89be01a7dbab7305f", "class_name": "RelatedNodeInfo"}}, "hash": "15074f1e239331c00e6b8bf08ec92da8bb7fd6d4547ca6242ba776ee40ffcb86", "text": "Le taux du pr\u00e9compte est fix\u00e9 comme suit : \n\u2022 revenus fonciers : 10 % du revenu brut ; \n\u2022 autres revenus : 18 % du montant de la cr\u00e9ance sur l\u2019\u00c9tat. \nLe Tr\u00e9sor adressera \u00e0 la Direction G\u00e9n\u00e9rale des Imp\u00f4ts, dans les quinze jours qui suivent la \nfin de chaque trimestre un relev\u00e9 nominatif des pr\u00e9comptes effectu\u00e9s au cours du trimestre \npr\u00e9c\u00e9dent. \nArt.178 bis. - (L.F.2017, L.F.R.2017) Les revenus vis\u00e9s \u00e0 l\u2019article 85 du pr\u00e9sent Code sont \nsoumis \u00e0 un pr\u00e9compte de l\u2019IRPP dans la cat\u00e9gorie des revenus fonciers. \nLe locataire individuel qui paie des loyers \u00e0 une agence immobili\u00e8re, un g\u00e9rant de biens ou \nune soci\u00e9t\u00e9 civile immobili\u00e8re est dispens\u00e9 d\u2019op\u00e9rer le pr\u00e9compte. Celui -ci est effectu\u00e9 par \nl\u2019agence immobili\u00e8re, le g\u00e9rant de biens ou la soci\u00e9t\u00e9 civile immobili\u00e8re. \nLorsque les loyers sont per\u00e7us pour le compte d\u2019une personne morale passible de l\u2019imp\u00f4t s ur \nles soci\u00e9t\u00e9s, le pr\u00e9compte pr\u00e9vu aux alin\u00e9as pr\u00e9c\u00e9dents n\u2019est pas applicable. \nLe taux du pr\u00e9compte est fix\u00e9 \u00e0 5 % du montant brut hors taxes des loyers encaiss\u00e9s. Par \nloyers bruts encaiss\u00e9s, on entend le montant des recettes brutes per\u00e7ues par le propri \u00e9taire, \naugment\u00e9 du montant des d\u00e9penses incombant normalement \u00e0 ce dernier et mises par les \nconventions \u00e0 la charge des locataires, et diminu\u00e9 du montant des d\u00e9penses support\u00e9es par \nle propri\u00e9taire pour les charges incombant aux locataires. \nCe pr\u00e9l\u00e8vement correspond \u00e0 une quote -part de l\u2019IRPP d\u00fb par les titulaires des revenus en \ncause. Il est imputable sur l\u2019IRPP d\u00fb au titre de la m\u00eame p\u00e9riode.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "3ea78f76-e2d4-4c71-a943-9ee0555a5d9a": {"__data__": {"id_": "3ea78f76-e2d4-4c71-a943-9ee0555a5d9a", "embedding": null, "metadata": {"page_label": "61", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "feb321b9-62d1-42b4-8c88-5509506df134", "node_type": "4", "metadata": {"page_label": "61", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "8202bcc539924da407200e5556a3d796fb7be8bade78b0ba11f0b20aa9d49c3e", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "b752318b-d76e-41d7-a194-4b2b1aba7194", "node_type": "1", "metadata": {"page_label": "61", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "15074f1e239331c00e6b8bf08ec92da8bb7fd6d4547ca6242ba776ee40ffcb86", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "ce35e5c8-e1dd-428e-9a36-cef5dc382177", "node_type": "1", "metadata": {"page_label": "62", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "9b61e63dce1bcd6db3037887d9be207fe5977a2192e96650b05b7a0ab11f7807", "class_name": "RelatedNodeInfo"}}, "hash": "6932e095379c2f3a0069bc218028c6eb2fbb431eed6bcea89be01a7dbab7305f", "text": "Le taux du pr\u00e9compte est fix\u00e9 \u00e0 5 % du montant brut hors taxes des loyers encaiss\u00e9s. Par \nloyers bruts encaiss\u00e9s, on entend le montant des recettes brutes per\u00e7ues par le propri \u00e9taire, \naugment\u00e9 du montant des d\u00e9penses incombant normalement \u00e0 ce dernier et mises par les \nconventions \u00e0 la charge des locataires, et diminu\u00e9 du montant des d\u00e9penses support\u00e9es par \nle propri\u00e9taire pour les charges incombant aux locataires. \nCe pr\u00e9l\u00e8vement correspond \u00e0 une quote -part de l\u2019IRPP d\u00fb par les titulaires des revenus en \ncause. Il est imputable sur l\u2019IRPP d\u00fb au titre de la m\u00eame p\u00e9riode. \nLe pr\u00e9compte pr\u00e9vu au premier alin\u00e9a du pr\u00e9sent article est vers\u00e9 spontan\u00e9ment, \naccompagn\u00e9 d\u2019une d\u00e9claration dont l\u2019imprim\u00e9 est fourni par l\u2019Administration avant le 15 du \nmois suivant le r\u00e8glement du loyer \u00e0 la Recette du centre des imp\u00f4ts comp\u00e9tent. \nCette d\u00e9claration doit \u00eatre d\u00e9pos\u00e9e en double exemplaire. L\u2019un des deux exemplaires est \nrendu au contribuable d\u00fbment d at\u00e9 et vis\u00e9 par l\u2019administration fiscale afin de servir d\u2019accus\u00e9 \nde r\u00e9ception.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "ce35e5c8-e1dd-428e-9a36-cef5dc382177": {"__data__": {"id_": "ce35e5c8-e1dd-428e-9a36-cef5dc382177", "embedding": null, "metadata": {"page_label": "62", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "c65d6b5c-076a-441e-ba4e-d5c458670dd2", "node_type": "4", "metadata": {"page_label": "62", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "c8f24f89c9aa3865e7027c4bdf85d0ac9cfa26f3e50d57de43452b1ab21af5d4", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "3ea78f76-e2d4-4c71-a943-9ee0555a5d9a", "node_type": "1", "metadata": {"page_label": "61", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "6932e095379c2f3a0069bc218028c6eb2fbb431eed6bcea89be01a7dbab7305f", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "3c956a9a-a040-446b-97b6-2af49c995c7c", "node_type": "1", "metadata": {"page_label": "62", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "c5be65917e0ee64a6ead4f9b01bb1da975dc756748d954908008f56b34d25a6f", "class_name": "RelatedNodeInfo"}}, "hash": "9b61e63dce1bcd6db3037887d9be207fe5977a2192e96650b05b7a0ab11f7807", "text": "Le montant du pr\u00e9compte qui exc\u00e8de l\u2019imp\u00f4t d\u00fb est rembours\u00e9 par les services du Tr\u00e9sor. \nLe d\u00e9faut du pr\u00e9compte, le retard ou d\u00e9faut de d\u00e9claration ou le constat d\u2019inexactitudes \ndonne lieu aux sanctions pr\u00e9vues aux articles P -996 et suivants du pr\u00e9sent Code. \nArt.179. - Donnent lieu \u00e0 paiement d\u2019un pr\u00e9compte de l\u2019IRPP dans la cat\u00e9gorie des b\u00e9n\u00e9fices \nindustriels, commerciaux et artisanaux d\u2019un montant \u00e9gal \u00e0 5 % de la valeur d\u00e9clar\u00e9e en \ndouane, les importations de marchandises \u00e0 but commercial effectu\u00e9es par des personnes \ninscrites ou non au registre du commerce. \nLes assujettis \u00e0 la TVA sont dispens\u00e9s du paiement de ce pr\u00e9compte. \nLe pr\u00e9compte est liquid\u00e9 et pr\u00e9lev\u00e9 dans les m\u00eames cond itions que les droits de douane et la \nTVA \u00e0 l\u2019importation au moment du d\u00e9douanement. \nIl est imputable sur l\u2019IRPP d\u00fb par l\u2019importateur dans les m\u00eames conditions que celles vis\u00e9es \n\u00e0 l\u2019article 178 ci -dessus. \nArt.180. - L\u2019acompte forfaitaire de 5 % est calcul\u00e9 lors de la liquidation douani\u00e8re. \nCependant, il n\u2019entre ni dans la base des droits de douane ni dans celle de la TVA \u00e0 \nl\u2019importation. \nLe Tr\u00e9sor adressera \u00e0 la Direction G\u00e9n\u00e9rale des Imp\u00f4ts, dans les quinze jours qui suivent la \nfin de chaque trimest re un relev\u00e9 nominatif des pr\u00e9comptes effectu\u00e9s au cours du trimestre \npr\u00e9c\u00e9dent. \nArt.181.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "3c956a9a-a040-446b-97b6-2af49c995c7c": {"__data__": {"id_": "3c956a9a-a040-446b-97b6-2af49c995c7c", "embedding": null, "metadata": {"page_label": "62", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "c65d6b5c-076a-441e-ba4e-d5c458670dd2", "node_type": "4", "metadata": {"page_label": "62", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "c8f24f89c9aa3865e7027c4bdf85d0ac9cfa26f3e50d57de43452b1ab21af5d4", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "ce35e5c8-e1dd-428e-9a36-cef5dc382177", "node_type": "1", "metadata": {"page_label": "62", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "9b61e63dce1bcd6db3037887d9be207fe5977a2192e96650b05b7a0ab11f7807", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "d9207f3b-e844-479f-a186-a3f14295c8c2", "node_type": "1", "metadata": {"page_label": "62", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "462373e44544c54561a295f1b757951fcd1fb60d09257015d7a7813494a372e2", "class_name": "RelatedNodeInfo"}}, "hash": "c5be65917e0ee64a6ead4f9b01bb1da975dc756748d954908008f56b34d25a6f", "text": "Il est imputable sur l\u2019IRPP d\u00fb par l\u2019importateur dans les m\u00eames conditions que celles vis\u00e9es \n\u00e0 l\u2019article 178 ci -dessus. \nArt.180. - L\u2019acompte forfaitaire de 5 % est calcul\u00e9 lors de la liquidation douani\u00e8re. \nCependant, il n\u2019entre ni dans la base des droits de douane ni dans celle de la TVA \u00e0 \nl\u2019importation. \nLe Tr\u00e9sor adressera \u00e0 la Direction G\u00e9n\u00e9rale des Imp\u00f4ts, dans les quinze jours qui suivent la \nfin de chaque trimest re un relev\u00e9 nominatif des pr\u00e9comptes effectu\u00e9s au cours du trimestre \npr\u00e9c\u00e9dent. \nArt.181. - Sur les r\u00e8glements effectu\u00e9s \u00e0 des personnes physiques ou pour leur compte \nlorsqu\u2019elles sont des fournisseurs de grumes, la SNBG et les autres n\u00e9gociants acheteurs d e \nbois, assujettis \u00e0 l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s ou \u00e0 l\u2019IRPP dans la cat\u00e9gorie des b\u00e9n\u00e9fices industriels \net commerciaux selon le r\u00e9gime r\u00e9el d\u2019imposition, sont tenus de pr\u00e9compter pour le compte \ndu Tr\u00e9sor, un pr\u00e9l\u00e8vement correspondant \u00e0 une quote -part de l\u2019IR PP au titre des revenus \nimposables de ces fournisseurs. \nLe taux du pr\u00e9l\u00e8vement sur les r\u00e8glements des fournisseurs de grumes est fix\u00e9 comme suit : \n\u2022 5 % du montant brut des factures pour la premi\u00e8re zone d\u2019exploitation, dont 1,5 % \n\u00e9ventuellement applicable a u fermage ; \n\u2022 2,5 % du montant brut des factures pour les autres zones, dont 1,5 % \u00e9ventuellement \napplicable au fermage.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "d9207f3b-e844-479f-a186-a3f14295c8c2": {"__data__": {"id_": "d9207f3b-e844-479f-a186-a3f14295c8c2", "embedding": null, "metadata": {"page_label": "62", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "c65d6b5c-076a-441e-ba4e-d5c458670dd2", "node_type": "4", "metadata": {"page_label": "62", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "c8f24f89c9aa3865e7027c4bdf85d0ac9cfa26f3e50d57de43452b1ab21af5d4", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "3c956a9a-a040-446b-97b6-2af49c995c7c", "node_type": "1", "metadata": {"page_label": "62", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "c5be65917e0ee64a6ead4f9b01bb1da975dc756748d954908008f56b34d25a6f", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "879fc553-9c09-4302-8f24-1d7eddd4fbfc", "node_type": "1", "metadata": {"page_label": "63", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "6131e562325b24c6c63b9caf3b1b370a3a71bf3e6e32d9893f4505f97243b9c8", "class_name": "RelatedNodeInfo"}}, "hash": "462373e44544c54561a295f1b757951fcd1fb60d09257015d7a7813494a372e2", "text": "Le taux du pr\u00e9l\u00e8vement sur les r\u00e8glements des fournisseurs de grumes est fix\u00e9 comme suit : \n\u2022 5 % du montant brut des factures pour la premi\u00e8re zone d\u2019exploitation, dont 1,5 % \n\u00e9ventuellement applicable a u fermage ; \n\u2022 2,5 % du montant brut des factures pour les autres zones, dont 1,5 % \u00e9ventuellement \napplicable au fermage. \nCe pr\u00e9l\u00e8vement est vers\u00e9 spontan\u00e9ment accompagn\u00e9 d\u2019une d\u00e9claration dont l\u2019imprim\u00e9 est \nfourni par l\u2019Administration avant le 15 du mois sui vant les r\u00e8glements effectu\u00e9s \u00e0 la Recette \ndu Centre des Imp\u00f4ts dont d\u00e9pendent la SNBG et les autres n\u00e9gociants acheteurs. \nCette d\u00e9claration doit \u00eatre d\u00e9pos\u00e9e en double exemplaire. L\u2019un des deux exemplaires est \nrendu au contribuable d\u00fbment dat\u00e9 et vis\u00e9 par l\u2019Administration fiscale afin de servir d\u2019accus\u00e9 \nde r\u00e9ception. \nLe montant de l\u2019imp\u00f4t pr\u00e9compt\u00e9 est imputable sur l\u2019imp\u00f4t d\u00fb au titre des revenus tels que \nd\u00e9clar\u00e9s par le fournisseur de grumes. \nLe montant du pr\u00e9compte qui exc\u00e8de l\u2019imp\u00f4t d\u00fb est rembours\u00e9 pa r les services du Tr\u00e9sor. \nLe d\u00e9faut du pr\u00e9compte, le retard ou d\u00e9faut de d\u00e9claration ou le constat d\u2019inexactitudes \ndonne lieu aux sanctions pr\u00e9vues aux articles P -996 et suivants du pr\u00e9sent Code.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "879fc553-9c09-4302-8f24-1d7eddd4fbfc": {"__data__": {"id_": "879fc553-9c09-4302-8f24-1d7eddd4fbfc", "embedding": null, "metadata": {"page_label": "63", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "7c057053-cfd3-4b6e-bd3d-830016221ff2", "node_type": "4", "metadata": {"page_label": "63", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "f1b66b4fac61a79afa26528ba6fb4c8f886dd5dd2071e57dca094e0211aacf50", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "d9207f3b-e844-479f-a186-a3f14295c8c2", "node_type": "1", "metadata": {"page_label": "62", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "462373e44544c54561a295f1b757951fcd1fb60d09257015d7a7813494a372e2", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "f2b324ee-ce0a-4ca0-abf7-5a8ddbbe75a5", "node_type": "1", "metadata": {"page_label": "63", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "3d0fd20ead2cf8812d86c2cb3da69924cbc8abfce93d6945213864c9988cbd50", "class_name": "RelatedNodeInfo"}}, "hash": "6131e562325b24c6c63b9caf3b1b370a3a71bf3e6e32d9893f4505f97243b9c8", "text": "Art.182. - Les sommes pay\u00e9es en r\u00e9mun\u00e9ration de leurs activit \u00e9s \u00e0 des prestataires de \nservice soumis \u00e0 l\u2019IRPP dans la cat\u00e9gorie des b\u00e9n\u00e9fices industriels et commerciaux ou dans \nla cat\u00e9gorie des b\u00e9n\u00e9fices non commerciaux non assujetties \u00e0 la TVA font l\u2019objet d\u2019un \npr\u00e9compte de 9,5 % de la part de l\u2019entreprise b\u00e9n\u00e9fici aire de la prestation. Cette derni\u00e8re doit \n\u00eatre obligatoirement assujettie \u00e0 l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s ou \u00e0 l\u2019IRPP dans la cat\u00e9gorie des \nb\u00e9n\u00e9fices non commerciaux ou industriels et commerciaux selon le r\u00e9gime r\u00e9el ou simplifi\u00e9 \nd\u2019imposition. \nSont \u00e9galement v is\u00e9es par le pr\u00e9sent pr\u00e9l\u00e8vement les sommes pay\u00e9es \u00e0 toutes personnes, \nainsi qu\u2019\u00e0 la main d\u2019\u0153uvre occasionnelle et /ou au personnel int\u00e9rimaire qui ex\u00e9cutent dans \ndes entreprises ou aupr\u00e8s des tiers des prestations de service ind\u00e9pendantes, m\u00eame lorsque \nces personnes ont la qualit\u00e9 de salari\u00e9 dans leur profession habituelle. \nCe pr\u00e9l\u00e8vement correspond \u00e0 une quote -part de l\u2019IRPP d\u00fb par les titulaires des revenus en \ncause. Il est imputable sur les cotisations d\u2019IRPP jusqu\u2019au troisi\u00e8me exercice qui suit celui d u \npr\u00e9l\u00e8vement. \nLe pr\u00e9compte pr\u00e9vu au premier alin\u00e9a du pr\u00e9sent article est vers\u00e9 spontan\u00e9ment, \naccompagn\u00e9 d\u2019une d\u00e9claration dont l\u2019imprim\u00e9 est fourni par l\u2019Administration avant le 15 du \nmois suivant le r\u00e8glement de la prestation \u00e0 la Recette du Centre des Imp\u00f4ts dont d\u00e9pend le \ncontribuable qui effectue le pr\u00e9compte. \nCette d\u00e9claration doit \u00eatre d\u00e9pos\u00e9e en double exemplaire.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "f2b324ee-ce0a-4ca0-abf7-5a8ddbbe75a5": {"__data__": {"id_": "f2b324ee-ce0a-4ca0-abf7-5a8ddbbe75a5", "embedding": null, "metadata": {"page_label": "63", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "7c057053-cfd3-4b6e-bd3d-830016221ff2", "node_type": "4", "metadata": {"page_label": "63", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "f1b66b4fac61a79afa26528ba6fb4c8f886dd5dd2071e57dca094e0211aacf50", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "879fc553-9c09-4302-8f24-1d7eddd4fbfc", "node_type": "1", "metadata": {"page_label": "63", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "6131e562325b24c6c63b9caf3b1b370a3a71bf3e6e32d9893f4505f97243b9c8", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "85c95b40-9ae4-47df-bd92-797defdf2411", "node_type": "1", "metadata": {"page_label": "63", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "6df0dfe7fc6a191d4519f9ebadb8e4bfb1fc7ed9bd40e0afe0a62a259c2178b4", "class_name": "RelatedNodeInfo"}}, "hash": "3d0fd20ead2cf8812d86c2cb3da69924cbc8abfce93d6945213864c9988cbd50", "text": "Ce pr\u00e9l\u00e8vement correspond \u00e0 une quote -part de l\u2019IRPP d\u00fb par les titulaires des revenus en \ncause. Il est imputable sur les cotisations d\u2019IRPP jusqu\u2019au troisi\u00e8me exercice qui suit celui d u \npr\u00e9l\u00e8vement. \nLe pr\u00e9compte pr\u00e9vu au premier alin\u00e9a du pr\u00e9sent article est vers\u00e9 spontan\u00e9ment, \naccompagn\u00e9 d\u2019une d\u00e9claration dont l\u2019imprim\u00e9 est fourni par l\u2019Administration avant le 15 du \nmois suivant le r\u00e8glement de la prestation \u00e0 la Recette du Centre des Imp\u00f4ts dont d\u00e9pend le \ncontribuable qui effectue le pr\u00e9compte. \nCette d\u00e9claration doit \u00eatre d\u00e9pos\u00e9e en double exemplaire. L\u2019un des deux exemplaires est \nrendu au contribuable d\u00fbment dat\u00e9 et vis\u00e9 par l\u2019Administration fiscale afin de servir d\u2019accus\u00e9 \nde r\u00e9ceptio n. \nLe montant du pr\u00e9compte qui exc\u00e8de l\u2019imp\u00f4t d\u00fb est rembours\u00e9 par les services du Tr\u00e9sor. \nLe d\u00e9faut du pr\u00e9compte, le retard ou d\u00e9faut de d\u00e9claration ou le constat d\u2019inexactitudes \ndonne lieu aux sanctions pr\u00e9vues aux articles P -996 et suivants du pr\u00e9sent C ode. \nArt.182 bis.- Les sommes constitutives de gains de jeux sup\u00e9rieures \u00e0 5.000.000 FCFA et \nvers\u00e9es aux gagnants de jeux de hasard font l\u2019objet d\u2019un pr\u00e9l\u00e8vement de 15 % de la part de \nla personne qui les paie. Cette derni\u00e8re doit \u00eatre obligatoirement assuj ettie \u00e0 l\u2019imp\u00f4t sur les \nsoci\u00e9t\u00e9s ou \u00e0 l\u2019imp\u00f4t sur le revenu des personnes physiques dans la cat\u00e9gorie des b\u00e9n\u00e9fices \nindustriels et commerciaux ou des b\u00e9n\u00e9fices non commerciaux selon le r\u00e9gime r\u00e9el ou \nsimplifi\u00e9 d\u2019imposition. \nLes gains de jeux soumis au pr\u00e9l \u00e8vement lib\u00e9ratoire de 15 % ne font l\u2019objet d\u2019aucune autre \nimposition. \nArt.182 ter.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "85c95b40-9ae4-47df-bd92-797defdf2411": {"__data__": {"id_": "85c95b40-9ae4-47df-bd92-797defdf2411", "embedding": null, "metadata": {"page_label": "63", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "7c057053-cfd3-4b6e-bd3d-830016221ff2", "node_type": "4", "metadata": {"page_label": "63", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "f1b66b4fac61a79afa26528ba6fb4c8f886dd5dd2071e57dca094e0211aacf50", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "f2b324ee-ce0a-4ca0-abf7-5a8ddbbe75a5", "node_type": "1", "metadata": {"page_label": "63", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "3d0fd20ead2cf8812d86c2cb3da69924cbc8abfce93d6945213864c9988cbd50", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "af6c5dee-221f-4fd0-a9d9-7205c8cba8a9", "node_type": "1", "metadata": {"page_label": "64", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "cf38babd750d2f346cd41e7e30331fc1730fb705eeb7c543aecacf60865221a2", "class_name": "RelatedNodeInfo"}}, "hash": "6df0dfe7fc6a191d4519f9ebadb8e4bfb1fc7ed9bd40e0afe0a62a259c2178b4", "text": "Art.182 bis.- Les sommes constitutives de gains de jeux sup\u00e9rieures \u00e0 5.000.000 FCFA et \nvers\u00e9es aux gagnants de jeux de hasard font l\u2019objet d\u2019un pr\u00e9l\u00e8vement de 15 % de la part de \nla personne qui les paie. Cette derni\u00e8re doit \u00eatre obligatoirement assuj ettie \u00e0 l\u2019imp\u00f4t sur les \nsoci\u00e9t\u00e9s ou \u00e0 l\u2019imp\u00f4t sur le revenu des personnes physiques dans la cat\u00e9gorie des b\u00e9n\u00e9fices \nindustriels et commerciaux ou des b\u00e9n\u00e9fices non commerciaux selon le r\u00e9gime r\u00e9el ou \nsimplifi\u00e9 d\u2019imposition. \nLes gains de jeux soumis au pr\u00e9l \u00e8vement lib\u00e9ratoire de 15 % ne font l\u2019objet d\u2019aucune autre \nimposition. \nArt.182 ter. - (L.F.R.2020, L.F.2021) Pour la d\u00e9livrance de leurs titres de s\u00e9jour, les personnes \nphysiques soumises \u00e0 l\u2019imp\u00f4t synth\u00e9tique lib\u00e9ratoire et \u00e0 l\u2019imp\u00f4t sur le revenu des pe rsonnes \nphysiques dans les cat\u00e9gories des traitements et salaires, b\u00e9n\u00e9fices industriels et \ncommerciaux, b\u00e9n\u00e9fices non commerciaux et b\u00e9n\u00e9fices agricoles, sont tenues au paiement \nd\u2019une somme forfaitaire \u00e0 la recette des imp\u00f4ts. \nArt.182 quater. - (L.F.R.2020 ) L\u2019\u00e9tablissement de titres de s\u00e9jour par les services de \nl\u2019immigration est subordonn\u00e9 \u00e0 la production de la preuve de paiement vis\u00e9 \u00e0 l\u2019article \npr\u00e9c\u00e9dent, notamment la quittance de paiement d\u00e9livr\u00e9e par les services fiscaux. \nArt.182 quinquies. - (L.F.R.20 20) Les modalit\u00e9s d\u2019application des articles susvis\u00e9s sont \nd\u00e9finies par arr\u00eat\u00e9 du Ministre charg\u00e9 des Finances.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "af6c5dee-221f-4fd0-a9d9-7205c8cba8a9": {"__data__": {"id_": "af6c5dee-221f-4fd0-a9d9-7205c8cba8a9", "embedding": null, "metadata": {"page_label": "64", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "29643585-bd2d-4f14-a008-f0c91693d85f", "node_type": "4", "metadata": {"page_label": "64", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "039d0d98ffb2b0ac48b2c2d9a528de4480f0b8151ca4f6134a588a8c7e0bbc88", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "85c95b40-9ae4-47df-bd92-797defdf2411", "node_type": "1", "metadata": {"page_label": "63", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "6df0dfe7fc6a191d4519f9ebadb8e4bfb1fc7ed9bd40e0afe0a62a259c2178b4", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "10736865-4d7f-4197-a419-ced27a30a720", "node_type": "1", "metadata": {"page_label": "64", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "23facafa709d1ae8360604abed38ea0713b13b3306372fb57dcb5fae07ef6cb6", "class_name": "RelatedNodeInfo"}}, "hash": "cf38babd750d2f346cd41e7e30331fc1730fb705eeb7c543aecacf60865221a2", "text": "Chapitre 6 - Imposition par d\u00e9c\u00e8s \nArt.183. - Dans le cas de d\u00e9c\u00e8s du contribuable, l\u2019IRPP est \u00e9tabli \u00e0 raison des revenus dont ce \ndernier a disp os\u00e9 pendant l\u2019ann\u00e9e fiscale de son d\u00e9c\u00e8s. Il porte \u00e9galement sur les revenus \ndont la distribution ou le versement r\u00e9sulte du d\u00e9c\u00e8s du contribuable, s\u2019ils n\u2019ont pas \u00e9t\u00e9 \npr\u00e9c\u00e9demment impos\u00e9s, et sur ceux qu\u2019il a acquis sans en avoir la disposition ant\u00e9rieure ment \n\u00e0 son d\u00e9c\u00e8s. \nLes impositions ainsi \u00e9tablies ne peuvent d\u00e9passer les 3/4 de l\u2019actif successoral avant \npaiement des droits de mutation par d\u00e9c\u00e8s. \nElles constituent une charge de l\u2019actif successoral, mais ne peuvent \u00eatre admises en \nd\u00e9duction du revenu de s h\u00e9ritiers. \nLa d\u00e9claration des revenus imposables en vertu du pr\u00e9sent article est produite par les ayants \ndroit du d\u00e9funt dans les six mois de la date du d\u00e9c\u00e8s si celui -ci intervient au Gabon. Ce d\u00e9lai \nest port\u00e9 \u00e0 un an si le d\u00e9c\u00e8s intervient \u00e0 l\u2019\u00e9tranger . \nArt.184. - Dans le cas de d\u00e9c\u00e8s de l\u2019exploitant, et lorsque l\u2019exploitation est continu\u00e9e par les \nh\u00e9ritiers en ligne directe ou par le ou les conjoints, la plus -value du fonds de commerce \n(\u00e9l\u00e9ments corporels et incorporels) n\u2019est pas tax\u00e9e \u00e0 condition qu\u2019aucune augmentation ne \nsoit apport\u00e9e aux \u00e9valuations des \u00e9l\u00e9ments de l\u2019actif figurant dans le dernier bilan dress\u00e9 par \nle d\u00e9funt.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "10736865-4d7f-4197-a419-ced27a30a720": {"__data__": {"id_": "10736865-4d7f-4197-a419-ced27a30a720", "embedding": null, "metadata": {"page_label": "64", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "29643585-bd2d-4f14-a008-f0c91693d85f", "node_type": "4", "metadata": {"page_label": "64", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "039d0d98ffb2b0ac48b2c2d9a528de4480f0b8151ca4f6134a588a8c7e0bbc88", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "af6c5dee-221f-4fd0-a9d9-7205c8cba8a9", "node_type": "1", "metadata": {"page_label": "64", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "cf38babd750d2f346cd41e7e30331fc1730fb705eeb7c543aecacf60865221a2", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "c47bcb87-5cab-4dba-ac8c-d3a0113bbe9e", "node_type": "1", "metadata": {"page_label": "64", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "96be243f6ad6d37d5e8f7eb4a1ddd7b3b348112fbbe503a383d3c45ff54338b2", "class_name": "RelatedNodeInfo"}}, "hash": "23facafa709d1ae8360604abed38ea0713b13b3306372fb57dcb5fae07ef6cb6", "text": "La d\u00e9claration des revenus imposables en vertu du pr\u00e9sent article est produite par les ayants \ndroit du d\u00e9funt dans les six mois de la date du d\u00e9c\u00e8s si celui -ci intervient au Gabon. Ce d\u00e9lai \nest port\u00e9 \u00e0 un an si le d\u00e9c\u00e8s intervient \u00e0 l\u2019\u00e9tranger . \nArt.184. - Dans le cas de d\u00e9c\u00e8s de l\u2019exploitant, et lorsque l\u2019exploitation est continu\u00e9e par les \nh\u00e9ritiers en ligne directe ou par le ou les conjoints, la plus -value du fonds de commerce \n(\u00e9l\u00e9ments corporels et incorporels) n\u2019est pas tax\u00e9e \u00e0 condition qu\u2019aucune augmentation ne \nsoit apport\u00e9e aux \u00e9valuations des \u00e9l\u00e9ments de l\u2019actif figurant dans le dernier bilan dress\u00e9 par \nle d\u00e9funt. \nCette disposition reste applicable lorsque, \u00e0 la suite du partage de la succession, l\u2019exploitation \nest poursuivie par le ou les h\u00e9ritiers en ligne directe ou par le ou les conjoints attributaires \ndu fonds, de m\u00eame que dans le cas o\u00f9 les h\u00e9ritiers en ligne directe et le ou les conjoints \nconstituent exclusivement entre eux une soci\u00e9t\u00e9 en nom collectif ou en commandite simple \nou \u00e0 responsabilit\u00e9 limit\u00e9e, \u00e0 condition que les \u00e9valuations des \u00e9l\u00e9ments d\u2019actif existant au \nd\u00e9c\u00e8s ne soient pas augment\u00e9es \u00e0 l\u2019occasion du partage ou de la transformation de \nl\u2019entreprise en soci\u00e9t\u00e9. \nTitre 3 - Dispositions communes \u00e0 l\u2019IS et \u00e0 l\u2019IR PP \nChapitre 1 - Cession ou cessation d\u2019entreprise \nArt.185. - Dans le cas de cession ou de cessation, en totalit\u00e9 ou en partie, d\u2019une entreprise \nindustrielle, commerciale, artisanale ou mini\u00e8re, d\u2019une exploitation agricole ou d\u2019une \nprofession non commerciale , l\u2019IRPP ou l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s d\u00fb en raison des b\u00e9n\u00e9fices \nr\u00e9alis\u00e9s dans cette entreprise ou exploitation et qui n\u2019ont pas \u00e9t\u00e9 encore impos\u00e9s, est \nimm\u00e9diatement \u00e9tabli.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "c47bcb87-5cab-4dba-ac8c-d3a0113bbe9e": {"__data__": {"id_": "c47bcb87-5cab-4dba-ac8c-d3a0113bbe9e", "embedding": null, "metadata": {"page_label": "64", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "29643585-bd2d-4f14-a008-f0c91693d85f", "node_type": "4", "metadata": {"page_label": "64", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "039d0d98ffb2b0ac48b2c2d9a528de4480f0b8151ca4f6134a588a8c7e0bbc88", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "10736865-4d7f-4197-a419-ced27a30a720", "node_type": "1", "metadata": {"page_label": "64", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "23facafa709d1ae8360604abed38ea0713b13b3306372fb57dcb5fae07ef6cb6", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "72c6229a-3ed7-4f90-a65c-a928c83e6191", "node_type": "1", "metadata": {"page_label": "65", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "7bf1b854e7e3fe44e4aec140f6c32b6356ddbacfef2a73af79502e9cf9735959", "class_name": "RelatedNodeInfo"}}, "hash": "96be243f6ad6d37d5e8f7eb4a1ddd7b3b348112fbbe503a383d3c45ff54338b2", "text": "Titre 3 - Dispositions communes \u00e0 l\u2019IS et \u00e0 l\u2019IR PP \nChapitre 1 - Cession ou cessation d\u2019entreprise \nArt.185. - Dans le cas de cession ou de cessation, en totalit\u00e9 ou en partie, d\u2019une entreprise \nindustrielle, commerciale, artisanale ou mini\u00e8re, d\u2019une exploitation agricole ou d\u2019une \nprofession non commerciale , l\u2019IRPP ou l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s d\u00fb en raison des b\u00e9n\u00e9fices \nr\u00e9alis\u00e9s dans cette entreprise ou exploitation et qui n\u2019ont pas \u00e9t\u00e9 encore impos\u00e9s, est \nimm\u00e9diatement \u00e9tabli. \nLes contribuables doivent, dans un d\u00e9lai de trente jours d\u00e9termin\u00e9 comme il est in diqu\u00e9 ci -\napr\u00e8s, aviser l\u2019Administration de la cession ou de la cessation et lui faire conna\u00eetre la date \u00e0 \nlaquelle elle a \u00e9t\u00e9 ou sera effective, ainsi que, s\u2019il y a lieu, les nom, pr\u00e9noms, raison sociale et \nadresse du cessionnaire. \nLe d\u00e9lai de trente jours commence \u00e0 courir : \n\u2022 lorsqu\u2019il s\u2019agit de la vente ou de la cession d\u2019un fonds de commerce, du jour o\u00f9 la vente \nou la cession a \u00e9t\u00e9 publi\u00e9e dans un journal d\u2019annonces l\u00e9gales ;", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "72c6229a-3ed7-4f90-a65c-a928c83e6191": {"__data__": {"id_": "72c6229a-3ed7-4f90-a65c-a928c83e6191", "embedding": null, "metadata": {"page_label": "65", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "4227ac8f-04e1-4ac2-9389-6fb41966e454", "node_type": "4", "metadata": {"page_label": "65", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "25e81ba177c4888d4f8f7794b4a9fcd1b9f4f2a12ac04e4f8672a50475677068", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "c47bcb87-5cab-4dba-ac8c-d3a0113bbe9e", "node_type": "1", "metadata": {"page_label": "64", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "96be243f6ad6d37d5e8f7eb4a1ddd7b3b348112fbbe503a383d3c45ff54338b2", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "49e8bc25-85e4-4909-97e7-314c5a95fbc5", "node_type": "1", "metadata": {"page_label": "65", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "83768ad53cfb715e54c2bb81914cb27da7ded15da6f990822625a7ed30c03dc9", "class_name": "RelatedNodeInfo"}}, "hash": "7bf1b854e7e3fe44e4aec140f6c32b6356ddbacfef2a73af79502e9cf9735959", "text": "\u2022 lorsqu\u2019il s\u2019agit de la vente ou de la cession d\u2019autres entreprises, du jour o\u00f9 l \u2019acqu\u00e9reur ou \nle cessionnaire a pris effectivement la direction des exploitations ; \n\u2022 lorsqu\u2019il s\u2019agit de la cessation d\u2019entreprise, du jour de la fermeture d\u00e9finitive des \n\u00e9tablissements. \nCette disposition est applicable aux entreprises individuelles soumise s \u00e0 l\u2019IRPP selon les \nr\u00e9gimes simplifi\u00e9 et r\u00e9el d\u2019imposition et aux personnes morales passibles de l\u2019imp\u00f4t sur les \nsoci\u00e9t\u00e9s. \nArt.186. - Les contribuables vis\u00e9s \u00e0 l\u2019article pr\u00e9c\u00e9dent sont tenus de faire parvenir au Centre \ndes Imp\u00f4ts dont ils d\u00e9pendent dans le d\u00e9lai de trente jours susvis\u00e9 la d\u00e9claration de leurs \nr\u00e9sultats. \nPour les contribuables assujettis \u00e0 l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s, le d\u00e9p\u00f4t de la d\u00e9claration devra \n\u00eatre accompagn\u00e9 du paiement du solde de l\u2019imp\u00f4t correspondant. \nArt.187. - Pour les contribuables soumis au r\u00e9gime de base, la cotisation acquitt\u00e9e \nconform\u00e9ment aux dispositions de l\u2019article 141 ci -dessus est ajust\u00e9e au prorata du temps \n\u00e9coul\u00e9 du premier jour de l\u2019ann\u00e9e fiscale jusqu\u2019au jour o\u00f9 la cession ou la cessation est \ndevenue effective. \nSur la r\u00e9clamation du contribuable, il sera accord\u00e9 d\u00e9charge du surplus de la taxe. Pour \u00eatre \nrecevable, la demande devra \u00eatre pr\u00e9sent\u00e9e au Centre des Imp\u00f4ts dans les trois mois ayant \nsuivi la cession de l\u2019\u00e9tablissement ou la cessation d\u00e9finitive de l\u2019activit\u00e9. \nArt.188. - En cas de cession, quelles qu\u2019en soient les conditions, le cessionnaire peut \u00eatre tenu \npour solidairement responsable avec le c\u00e9dant du montant des imp\u00f4ts \u00e9mis ou restant \u00e0 \n\u00e9mettre.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "49e8bc25-85e4-4909-97e7-314c5a95fbc5": {"__data__": {"id_": "49e8bc25-85e4-4909-97e7-314c5a95fbc5", "embedding": null, "metadata": {"page_label": "65", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "4227ac8f-04e1-4ac2-9389-6fb41966e454", "node_type": "4", "metadata": {"page_label": "65", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "25e81ba177c4888d4f8f7794b4a9fcd1b9f4f2a12ac04e4f8672a50475677068", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "72c6229a-3ed7-4f90-a65c-a928c83e6191", "node_type": "1", "metadata": {"page_label": "65", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "7bf1b854e7e3fe44e4aec140f6c32b6356ddbacfef2a73af79502e9cf9735959", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "2f2a57b5-e4c4-4364-a3f2-84b7c66d677b", "node_type": "1", "metadata": {"page_label": "66", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "2c9d7174947610ab7e7674383bcc8f4320fe0c8492c0da4c0da92770caa54bbe", "class_name": "RelatedNodeInfo"}}, "hash": "83768ad53cfb715e54c2bb81914cb27da7ded15da6f990822625a7ed30c03dc9", "text": "Sur la r\u00e9clamation du contribuable, il sera accord\u00e9 d\u00e9charge du surplus de la taxe. Pour \u00eatre \nrecevable, la demande devra \u00eatre pr\u00e9sent\u00e9e au Centre des Imp\u00f4ts dans les trois mois ayant \nsuivi la cession de l\u2019\u00e9tablissement ou la cessation d\u00e9finitive de l\u2019activit\u00e9. \nArt.188. - En cas de cession, quelles qu\u2019en soient les conditions, le cessionnaire peut \u00eatre tenu \npour solidairement responsable avec le c\u00e9dant du montant des imp\u00f4ts \u00e9mis ou restant \u00e0 \n\u00e9mettre. Il ne peut \u00eatre mis en cause que pendant un d\u00e9lai de trois mois q ui commence \u00e0 \ncourir \u00e0 partir de l\u2019expiration du d\u00e9lai de d\u00e9claration pr\u00e9vu \u00e0 l\u2019article 185 ci -dessus et \nseulement jusqu\u2019\u00e0 concurrence du prix de cession si celle -ci est faite \u00e0 titre on\u00e9reux ou de la \nvaleur retenue pour la liquidation des droits de transm ission entre vifs si elle a lieu \u00e0 titre \ngratuit. \nToutefois, ce d\u00e9lai est port\u00e9 \u00e0 six mois en cas de cession non d\u00e9clar\u00e9e. \nArt.188 bis.- L\u2019entreprise qui suspend ses activit\u00e9s en raison de difficult\u00e9s passag\u00e8res peut \ndemander au Directeur Provincial comp\u00e9t ent ou au Directeur des Grandes Entreprises \u00e0 \u00eatre \nmise en sommeil. La suspension des activit\u00e9s est constat\u00e9e par un proc\u00e8s -verbal d\u00fbment \nsign\u00e9 par un agent ayant au moins le grade de Contr\u00f4leur des imp\u00f4ts. L\u2019entreprise mise en \nsommeil est exon\u00e9r\u00e9e de tout e imposition. \nLa dur\u00e9e de mise en sommeil est limit\u00e9e \u00e0 deux ans non renouvelable. \u00c0 l\u2019expiration de cette \ndur\u00e9e, l\u2019entreprise est redevable de l\u2019imp\u00f4t suivant les r\u00e8gles de droit commun ou mise en \ncessation. \nDans tous les cas, toute fausse d\u00e9claration de mise en sommeil est passible de sanctions \npr\u00e9vues \u00e0 l\u2019article P -997 du pr\u00e9sent Code.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "2f2a57b5-e4c4-4364-a3f2-84b7c66d677b": {"__data__": {"id_": "2f2a57b5-e4c4-4364-a3f2-84b7c66d677b", "embedding": null, "metadata": {"page_label": "66", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "28bcde96-a679-4446-b186-1337ba2514d8", "node_type": "4", "metadata": {"page_label": "66", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "7fe69da6e7e737687653356b6563841a174b6d4cd7590ebe3508ce52bf21a74d", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "49e8bc25-85e4-4909-97e7-314c5a95fbc5", "node_type": "1", "metadata": {"page_label": "65", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "83768ad53cfb715e54c2bb81914cb27da7ded15da6f990822625a7ed30c03dc9", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "33453015-b452-49f1-bcf7-78d54a362794", "node_type": "1", "metadata": {"page_label": "66", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "e5ba0894f0d628a3b0600af6f6e38ba1543f5406289a546d92441c7e4c376246", "class_name": "RelatedNodeInfo"}}, "hash": "2c9d7174947610ab7e7674383bcc8f4320fe0c8492c0da4c0da92770caa54bbe", "text": "Chapitre 2 - Obligations des entreprises \nSection 1 - D\u00e9claration des commissions, honoraires et b\u00e9n\u00e9fices distribu\u00e9s aux \nassoci\u00e9s \nArt.189. - Les personnes physiques ou mora les qui, \u00e0 l\u2019occasion de l\u2019exercice de leur \nprofession commerciale, industrielle, artisanale, agricole ou non commerciale versent \u00e0 des \ntiers des commissions, courtages, ristournes commerciales ou autres, vacations, honoraires \noccasionnels ou non, droits d \u2019auteur ou d\u2019inventeur, gratifications et autres r\u00e9mun\u00e9rations \ndoivent d\u00e9clarer ces sommes au Centre des Imp\u00f4ts dont ils d\u00e9pendent. \nLes sommes vis\u00e9es \u00e0 l\u2019alin\u00e9a 1 du pr\u00e9sent article et vers\u00e9es \u00e0 des tiers n\u2019ayant pas leur \nr\u00e9sidence au Gabon font l\u2019objet d\u2019 une d\u00e9claration distincte. \nLes sommes vers\u00e9es aux personnes vis\u00e9es par l\u2019article 182 du pr\u00e9sent Code doivent \n\u00e9galement faire l\u2019objet d\u2019une d\u00e9claration distincte. \nLes d\u00e9clarations vis\u00e9es aux alin\u00e9as 1 et 2 ci -dessus, \u00e9tablies sur un imprim\u00e9 fourni par \nl\u2019Adm inistration, doivent \u00eatre d\u00e9pos\u00e9es au Centre des Imp\u00f4ts de la partie versante en m\u00eame \ntemps que sa d\u00e9claration de r\u00e9sultats. \nLe contribuable qui ne produit pas les d\u00e9clarations vis\u00e9es au pr\u00e9sent article perd le droit de \nd\u00e9duire les sommes non d\u00e9clar\u00e9es pou r l\u2019\u00e9tablissement de ses impositions. \nArt.190. - Les soci\u00e9t\u00e9s en nom collectif, en commandite simple, les soci\u00e9t\u00e9s en participation \net les syndicats financiers qui n\u2019ont pas opt\u00e9 pour le r\u00e9gime fiscal des soci\u00e9t\u00e9s de capitaux \nsont tenus de fournir au Centre des Imp\u00f4ts dont ils d\u00e9pendent, en m\u00eame temps que les \nd\u00e9clarations annuelles pr\u00e9vues par les articles 158 et 159 ci -dessus, un \u00e9tat indiquant les \nconditions dans lesquelles leurs b\u00e9n\u00e9fices sont r\u00e9partis ou ont \u00e9t\u00e9 distribu\u00e9s entre les \nassoci\u00e9s et copartici pants. \nArt.191.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "33453015-b452-49f1-bcf7-78d54a362794": {"__data__": {"id_": "33453015-b452-49f1-bcf7-78d54a362794", "embedding": null, "metadata": {"page_label": "66", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "28bcde96-a679-4446-b186-1337ba2514d8", "node_type": "4", "metadata": {"page_label": "66", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "7fe69da6e7e737687653356b6563841a174b6d4cd7590ebe3508ce52bf21a74d", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "2f2a57b5-e4c4-4364-a3f2-84b7c66d677b", "node_type": "1", "metadata": {"page_label": "66", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "2c9d7174947610ab7e7674383bcc8f4320fe0c8492c0da4c0da92770caa54bbe", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "df3192e6-f3e9-429e-972f-84076c465d2c", "node_type": "1", "metadata": {"page_label": "66", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "72ff2450e75474676fc01e0cb80d52dfb6953e38559e2b1fc287349928d79f4c", "class_name": "RelatedNodeInfo"}}, "hash": "e5ba0894f0d628a3b0600af6f6e38ba1543f5406289a546d92441c7e4c376246", "text": "Le contribuable qui ne produit pas les d\u00e9clarations vis\u00e9es au pr\u00e9sent article perd le droit de \nd\u00e9duire les sommes non d\u00e9clar\u00e9es pou r l\u2019\u00e9tablissement de ses impositions. \nArt.190. - Les soci\u00e9t\u00e9s en nom collectif, en commandite simple, les soci\u00e9t\u00e9s en participation \net les syndicats financiers qui n\u2019ont pas opt\u00e9 pour le r\u00e9gime fiscal des soci\u00e9t\u00e9s de capitaux \nsont tenus de fournir au Centre des Imp\u00f4ts dont ils d\u00e9pendent, en m\u00eame temps que les \nd\u00e9clarations annuelles pr\u00e9vues par les articles 158 et 159 ci -dessus, un \u00e9tat indiquant les \nconditions dans lesquelles leurs b\u00e9n\u00e9fices sont r\u00e9partis ou ont \u00e9t\u00e9 distribu\u00e9s entre les \nassoci\u00e9s et copartici pants. \nArt.191. - Les personnes morales et soci\u00e9t\u00e9s passibles de l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s sont tenues \nde fournir au Centre des Imp\u00f4ts dont elles d\u00e9pendent, en m\u00eame temps que leur d\u00e9claration \nannuelle de r\u00e9sultats pr\u00e9vue \u00e0 l\u2019article 20 ci -dessus, un \u00e9tat indiquant les conditions dans \nlesquelles leurs b\u00e9n\u00e9fices sont distribu\u00e9s ou r\u00e9partis, \u00e0 titre de r\u00e9mun\u00e9ration de leurs \nfonctions ou de leurs apports, entre les associ\u00e9s en nom ou commandit\u00e9s associ\u00e9s g\u00e9rants, \ncoparticipants ou membres de leur conseil d\u2019adm inistration. \nArt.192. - Les d\u00e9clarations vis\u00e9es aux articles 189, 190 et 191 ci -dessus doivent mentionner : \n\u2022 les noms, pr\u00e9noms ou raison sociale et adresse de la partie versante ; \n\u2022 les noms, pr\u00e9noms ou raison sociale et adresse des b\u00e9n\u00e9ficiaires ; \n\u2022 le NIF du b \u00e9n\u00e9ficiaire ; \n\u2022 les sommes vers\u00e9es d\u00e9taill\u00e9es par nature, ou la part de b\u00e9n\u00e9fices attribu\u00e9e ; \n\u2022 la p\u00e9riode concern\u00e9e par les paiements. \nSection 2 - Obligation de facturation \nArt.193.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "df3192e6-f3e9-429e-972f-84076c465d2c": {"__data__": {"id_": "df3192e6-f3e9-429e-972f-84076c465d2c", "embedding": null, "metadata": {"page_label": "66", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "28bcde96-a679-4446-b186-1337ba2514d8", "node_type": "4", "metadata": {"page_label": "66", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "7fe69da6e7e737687653356b6563841a174b6d4cd7590ebe3508ce52bf21a74d", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "33453015-b452-49f1-bcf7-78d54a362794", "node_type": "1", "metadata": {"page_label": "66", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "e5ba0894f0d628a3b0600af6f6e38ba1543f5406289a546d92441c7e4c376246", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "8bd424c9-c01d-444a-8c4d-d798734dc894", "node_type": "1", "metadata": {"page_label": "67", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "d7962175582a970fea286a75259855993455290022cea38fea46ccf3388889a5", "class_name": "RelatedNodeInfo"}}, "hash": "72ff2450e75474676fc01e0cb80d52dfb6953e38559e2b1fc287349928d79f4c", "text": "Art.192. - Les d\u00e9clarations vis\u00e9es aux articles 189, 190 et 191 ci -dessus doivent mentionner : \n\u2022 les noms, pr\u00e9noms ou raison sociale et adresse de la partie versante ; \n\u2022 les noms, pr\u00e9noms ou raison sociale et adresse des b\u00e9n\u00e9ficiaires ; \n\u2022 le NIF du b \u00e9n\u00e9ficiaire ; \n\u2022 les sommes vers\u00e9es d\u00e9taill\u00e9es par nature, ou la part de b\u00e9n\u00e9fices attribu\u00e9e ; \n\u2022 la p\u00e9riode concern\u00e9e par les paiements. \nSection 2 - Obligation de facturation \nArt.193. - Pour toute vente autre qu\u2019une vente au d\u00e9tail, tout louage de chose ou de se rvice, \ntoute prestation de service d\u2019un montant sup\u00e9rieur ou \u00e9gal \u00e0 500.000 F, une facture doit \u00eatre \n\u00e9tablie.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "8bd424c9-c01d-444a-8c4d-d798734dc894": {"__data__": {"id_": "8bd424c9-c01d-444a-8c4d-d798734dc894", "embedding": null, "metadata": {"page_label": "67", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "6e974387-3aa2-40b2-883e-99a7111200ae", "node_type": "4", "metadata": {"page_label": "67", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "986247993093d7c985b2e6456a9d44b77cc9febf9c4f4e76ecc4e25094e75b01", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "df3192e6-f3e9-429e-972f-84076c465d2c", "node_type": "1", "metadata": {"page_label": "66", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "72ff2450e75474676fc01e0cb80d52dfb6953e38559e2b1fc287349928d79f4c", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "56cdcbbd-0477-4a12-9418-d8184f3e2d00", "node_type": "1", "metadata": {"page_label": "67", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "32908305a136ee7fa3b3726acbf908395c77f81cf3cfc827b280e242d67a18d4", "class_name": "RelatedNodeInfo"}}, "hash": "d7962175582a970fea286a75259855993455290022cea38fea46ccf3388889a5", "text": "Chacune de ces ventes doit \u00eatre inscrite s\u00e9par\u00e9ment en comptabilit\u00e9. \nLa facture doit porter les mentions suivantes : \n\u2022 le nom, pr\u00e9nom ou raison soci ale du fournisseur ; \n\u2022 le NIF du fournisseur ; \n\u2022 le nom, pr\u00e9nom ou raison sociale du client ; \n\u2022 l\u2019adresse du client ; \n\u2022 le cas \u00e9ch\u00e9ant, le num\u00e9ro d\u2019immatriculation fiscale du client, s\u2019il s\u2019agit d\u2019une entreprise \nindividuelle ou d\u2019une soci\u00e9t\u00e9. \nPour l\u2019application de cette disposition, sont consid\u00e9r\u00e9es comme vente au d\u00e9tail, les ventes \nfaites \u00e0 un prix de d\u00e9tail portant sur des quantit\u00e9s qui n\u2019exc\u00e8dent pas les besoins priv\u00e9s \nnormaux d\u2019un consommateur. \nNe sont pas consid\u00e9r\u00e9es comme faites au d\u00e9tail : \n\u2022 les ventes portant sur des objets qui, en raison de leur nature ou de leur emploi, ne sont \npas usuellement utilis\u00e9s par de simples particuliers ; \n\u2022 les ventes faites \u00e0 des prix identiques, qu\u2019elles soient r\u00e9alis\u00e9es en gros ou en d\u00e9tail ; \n\u2022 les ventes de produits destin\u00e9s \u00e0 la r evente, quelle que soit l\u2019importance des quantit\u00e9s \nlivr\u00e9es. \nChapitre 3 - Entreprises nouvelles \nArt.194. - Par entreprise nouvelle, il convient d\u2019entendre : \n\u2022 1\u00b0 une entreprise nouvellement immatricul\u00e9e, n\u2019ayant jamais exerc\u00e9 une activit\u00e9 de \nquelque nature que ce soit au Gabon et dont la cr\u00e9ation ne r\u00e9sulte pas du seul changement \nde raison sociale ou de dirigeants sociaux avec poursuite des activit\u00e9s ant\u00e9rieures ; \n\u2022 2\u00b0 une entreprise existante qui d\u00e9veloppe une activit\u00e9 nouvelle. \nSous cette condition : \n\u2022 l\u2019activit\u00e9 nouvelle ne doit pas \u00eatre exerc\u00e9e sur le territoire national ; \n\u2022 l\u2019activit\u00e9 nouvelle ne doit pas \u00eatre constitu\u00e9e par le simple d\u00e9veloppement d\u2019une ou de \nplusieurs activit\u00e9s d\u00e9j\u00e0 exerc\u00e9es par la m\u00eame entreprise.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "56cdcbbd-0477-4a12-9418-d8184f3e2d00": {"__data__": {"id_": "56cdcbbd-0477-4a12-9418-d8184f3e2d00", "embedding": null, "metadata": {"page_label": "67", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "6e974387-3aa2-40b2-883e-99a7111200ae", "node_type": "4", "metadata": {"page_label": "67", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "986247993093d7c985b2e6456a9d44b77cc9febf9c4f4e76ecc4e25094e75b01", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "8bd424c9-c01d-444a-8c4d-d798734dc894", "node_type": "1", "metadata": {"page_label": "67", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "d7962175582a970fea286a75259855993455290022cea38fea46ccf3388889a5", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "89519c85-0c6b-4458-8127-15882e3b275e", "node_type": "1", "metadata": {"page_label": "67", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "b650833b5693fb0d0dac2d198ce8c7cecf0bbd5f97cbed6b882fc874caf0c6e9", "class_name": "RelatedNodeInfo"}}, "hash": "32908305a136ee7fa3b3726acbf908395c77f81cf3cfc827b280e242d67a18d4", "text": "Chapitre 3 - Entreprises nouvelles \nArt.194. - Par entreprise nouvelle, il convient d\u2019entendre : \n\u2022 1\u00b0 une entreprise nouvellement immatricul\u00e9e, n\u2019ayant jamais exerc\u00e9 une activit\u00e9 de \nquelque nature que ce soit au Gabon et dont la cr\u00e9ation ne r\u00e9sulte pas du seul changement \nde raison sociale ou de dirigeants sociaux avec poursuite des activit\u00e9s ant\u00e9rieures ; \n\u2022 2\u00b0 une entreprise existante qui d\u00e9veloppe une activit\u00e9 nouvelle. \nSous cette condition : \n\u2022 l\u2019activit\u00e9 nouvelle ne doit pas \u00eatre exerc\u00e9e sur le territoire national ; \n\u2022 l\u2019activit\u00e9 nouvelle ne doit pas \u00eatre constitu\u00e9e par le simple d\u00e9veloppement d\u2019une ou de \nplusieurs activit\u00e9s d\u00e9j\u00e0 exerc\u00e9es par la m\u00eame entreprise. \nPour les entreprises exer\u00e7ant leurs activit\u00e9s dans les secteurs \u00e9ligibles aux Codes sp\u00e9cifiques \npr\u00e9vus par la Charte des Investissements, l\u2019exon\u00e9ration de l\u2019imp\u00f4t porte sur les trois \npremiers exercices. \nCette exon\u00e9ration ne s\u2019applique pas aux entreprises exploitant les substances min\u00e9rales. \nArt.195.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "89519c85-0c6b-4458-8127-15882e3b275e": {"__data__": {"id_": "89519c85-0c6b-4458-8127-15882e3b275e", "embedding": null, "metadata": {"page_label": "67", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "6e974387-3aa2-40b2-883e-99a7111200ae", "node_type": "4", "metadata": {"page_label": "67", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "986247993093d7c985b2e6456a9d44b77cc9febf9c4f4e76ecc4e25094e75b01", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "56cdcbbd-0477-4a12-9418-d8184f3e2d00", "node_type": "1", "metadata": {"page_label": "67", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "32908305a136ee7fa3b3726acbf908395c77f81cf3cfc827b280e242d67a18d4", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "078e4286-deee-4ea9-a9c4-ff918de8c82e", "node_type": "1", "metadata": {"page_label": "68", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "e78d4adf070f4a33dbc25380d0646a22ac5286fe35a75a9bd44d2b28fe8396d6", "class_name": "RelatedNodeInfo"}}, "hash": "b650833b5693fb0d0dac2d198ce8c7cecf0bbd5f97cbed6b882fc874caf0c6e9", "text": "Sous cette condition : \n\u2022 l\u2019activit\u00e9 nouvelle ne doit pas \u00eatre exerc\u00e9e sur le territoire national ; \n\u2022 l\u2019activit\u00e9 nouvelle ne doit pas \u00eatre constitu\u00e9e par le simple d\u00e9veloppement d\u2019une ou de \nplusieurs activit\u00e9s d\u00e9j\u00e0 exerc\u00e9es par la m\u00eame entreprise. \nPour les entreprises exer\u00e7ant leurs activit\u00e9s dans les secteurs \u00e9ligibles aux Codes sp\u00e9cifiques \npr\u00e9vus par la Charte des Investissements, l\u2019exon\u00e9ration de l\u2019imp\u00f4t porte sur les trois \npremiers exercices. \nCette exon\u00e9ration ne s\u2019applique pas aux entreprises exploitant les substances min\u00e9rales. \nArt.195. - Pour b\u00e9n\u00e9ficier de ces dispositions, les conditions suivantes doivent \u00eatre remplies : \n\u2022 l\u2019entreprise nouvelle doit \u00eatre assujettie \u00e0 l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s ou \u00e0 l\u2019IRPP dans la \ncat\u00e9gorie des b\u00e9n\u00e9fices industriels et commerciaux et des b\u00e9n\u00e9fices ag ricoles selon le \nr\u00e9gime r\u00e9el d\u2019imposition ; \n\u2022 l\u2019entreprise nouvelle doit exercer son activit\u00e9 dans les secteurs industriel, minier, \nagricole, ou forestier et de la p\u00eache artisanale ; \n\u2022 l\u2019entreprise nouvelle doit avoir proc\u00e9d\u00e9, \u00e0 l\u2019issue du troisi\u00e8me exercice d \u2019activit\u00e9, \u00e0 des \ninvestissements en immobilisations stables et d\u00e9finitives pour un montant minimum de : \n- 200.000.000 FCFA si l\u2019activit\u00e9 est exerc\u00e9e dans le secteur industriel ; \n- 500.000.000 FCFA si l\u2019activit\u00e9 est exerc\u00e9e dans le secteur minier ; \n- 500.000.000 FCFA si l\u2019activit\u00e9 est exerc\u00e9e dans le secteur forestier ; \n- 100.000.000 FCFA si l\u2019activit\u00e9 est exerc\u00e9e dans les secteurs agricoles, de la p\u00eache \nartisanale et des services.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "078e4286-deee-4ea9-a9c4-ff918de8c82e": {"__data__": {"id_": "078e4286-deee-4ea9-a9c4-ff918de8c82e", "embedding": null, "metadata": {"page_label": "68", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "bf647b2b-2ede-4cb8-86db-7ac4087897e3", "node_type": "4", "metadata": {"page_label": "68", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "d9b4f06303bb55d694cefd16e2121dafd3e1c999f17a3a356210434649b5cfa0", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "89519c85-0c6b-4458-8127-15882e3b275e", "node_type": "1", "metadata": {"page_label": "67", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "b650833b5693fb0d0dac2d198ce8c7cecf0bbd5f97cbed6b882fc874caf0c6e9", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "4193e79f-70b2-49c7-9143-9bb584c90b20", "node_type": "1", "metadata": {"page_label": "68", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "cd30c0eb210ae4692f144df04ff84a3d672bce422d030c0973710f4b55690b12", "class_name": "RelatedNodeInfo"}}, "hash": "e78d4adf070f4a33dbc25380d0646a22ac5286fe35a75a9bd44d2b28fe8396d6", "text": "\u2022 l\u2019entreprise est tenue de pr\u00e9senter une comptabilit\u00e9 compl\u00e8te et r\u00e9guli\u00e8re \u00e9tablie \nconform\u00e9ment aux normes du syst\u00e8me comptable OHADA et permettant de faire \nressortir les r\u00e9sultats nets de l\u2019exploitation nouvelle pour chacun des exercices fiscaux \nsusvis\u00e9s. \nElle doit en outre proc\u00e9der au d\u00e9p\u00f4t des d\u00e9clarations de b\u00e9n\u00e9fices au Centre des Imp \u00f4ts dont \nelle d\u00e9pend, dans les d\u00e9lais l\u00e9gaux. \nArt.196. - Durant les cinq premiers exercices de leur activit\u00e9, les entreprises nouvelles qui se \ncr\u00e9ent au Gabon peuvent b\u00e9n\u00e9ficier : \n\u2022 d\u2019une exon\u00e9ration du minimum de perception au titre de deux exercices d\u00e9ficit aires \npendant la p\u00e9riode susvis\u00e9e ; \n\u2022 d\u2019une exon\u00e9ration d\u2019imp\u00f4t sur les b\u00e9n\u00e9fices pour le premier exercice b\u00e9n\u00e9ficiaire ; \n\u2022 d\u2019un abattement d\u2019imp\u00f4t sur les b\u00e9n\u00e9fices de 50 % pour le second exercice b\u00e9n\u00e9ficiaire ; \n\u2022 d\u2019un amortissement acc\u00e9l\u00e9r\u00e9 correspondant \u00e0 deu x annuit\u00e9s d\u2019amortissement lin\u00e9aire \nsur les biens d\u2019\u00e9quipements acquis conform\u00e9ment aux dispositions de l\u2019article 11 de la \nsous -section 5 \u00ab Amortissements \u00bb alin\u00e9a b du pr\u00e9sent Code. \nPour le calcul de la p\u00e9riode de 5 ans, le premier exercice est compt\u00e9 com me une ann\u00e9e enti\u00e8re \nquelle que soit la date du d\u00e9but de l\u2019activit\u00e9 au cours de cet exercice. \nArt.197. - Les avantages pr\u00e9vus \u00e0 l\u2019article 196 ci -dessus sont accord\u00e9s par d\u00e9cision du \nDirecteur G\u00e9n\u00e9ral des Imp\u00f4ts sur demande du contribuable pr\u00e9sent\u00e9e avant le d\u00e9but de \nl\u2019installation de l\u2019entreprise. \nOutre la confirmation de la qualit\u00e9 d\u2019entreprise nouvelle, la d\u00e9cision favorable de \nl\u2019Administration emporte pour l\u2019entreprise demanderesse b\u00e9n\u00e9fice des dispositions \nrelatives aux amortissements acc\u00e9l\u00e9r\u00e9s pr\u00e9vus \u00e0 l\u2019article 196 ci -dessus.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "4193e79f-70b2-49c7-9143-9bb584c90b20": {"__data__": {"id_": "4193e79f-70b2-49c7-9143-9bb584c90b20", "embedding": null, "metadata": {"page_label": "68", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "bf647b2b-2ede-4cb8-86db-7ac4087897e3", "node_type": "4", "metadata": {"page_label": "68", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "d9b4f06303bb55d694cefd16e2121dafd3e1c999f17a3a356210434649b5cfa0", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "078e4286-deee-4ea9-a9c4-ff918de8c82e", "node_type": "1", "metadata": {"page_label": "68", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "e78d4adf070f4a33dbc25380d0646a22ac5286fe35a75a9bd44d2b28fe8396d6", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "b9be8b5e-51a5-4c69-be07-df8c8001b342", "node_type": "1", "metadata": {"page_label": "68", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "995ad0d6daf1f3083068e69b4d5b144c3b17ae94938cd1eb485974a8de0cb411", "class_name": "RelatedNodeInfo"}}, "hash": "cd30c0eb210ae4692f144df04ff84a3d672bce422d030c0973710f4b55690b12", "text": "Pour le calcul de la p\u00e9riode de 5 ans, le premier exercice est compt\u00e9 com me une ann\u00e9e enti\u00e8re \nquelle que soit la date du d\u00e9but de l\u2019activit\u00e9 au cours de cet exercice. \nArt.197. - Les avantages pr\u00e9vus \u00e0 l\u2019article 196 ci -dessus sont accord\u00e9s par d\u00e9cision du \nDirecteur G\u00e9n\u00e9ral des Imp\u00f4ts sur demande du contribuable pr\u00e9sent\u00e9e avant le d\u00e9but de \nl\u2019installation de l\u2019entreprise. \nOutre la confirmation de la qualit\u00e9 d\u2019entreprise nouvelle, la d\u00e9cision favorable de \nl\u2019Administration emporte pour l\u2019entreprise demanderesse b\u00e9n\u00e9fice des dispositions \nrelatives aux amortissements acc\u00e9l\u00e9r\u00e9s pr\u00e9vus \u00e0 l\u2019article 196 ci -dessus. \nSi, apr\u00e8s avoir re\u00e7u l\u2019agr\u00e9ment du Directeur G\u00e9n\u00e9ral des Imp\u00f4ts, l\u2019entreprise b\u00e9n\u00e9ficiaire ne \nremplit pas toutes les conditions \u00e9num\u00e9r\u00e9es ci -dessus, l\u2019imp\u00f4t aff\u00e9rent aux b\u00e9n\u00e9fices r\u00e9alis\u00e9s \ndepuis le d\u00e9but de l\u2019exploitation sera \u00e9ta bli selon le r\u00e9gime de droit commun sans pr\u00e9judice \ndes p\u00e9nalit\u00e9s et autres sanctions pr\u00e9vues aux articles P -996 et suivants du pr\u00e9sent Code. \nArt.198. - Les dispositions relatives au report des d\u00e9ficits et \u00e0 l\u2019imputation des \namortissements r\u00e9put\u00e9s diff\u00e9r\u00e9s e t pr\u00e9vus respectivement aux articles 11 sous -section 5 \n\u00ab Amortissements \u00bb s\u2019appliquent aux entreprises nouvelles. \nArt.199. - A l\u2019issue de la p\u00e9riode de 5 ans, l\u2019entreprise nouvelle se voit appliquer le r\u00e9gime de \ndroit commun. \nChapitre 4 - R\u00e9gime fiscal des op\u00e9rations de cr\u00e9dit -bail \nArt.200.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "b9be8b5e-51a5-4c69-be07-df8c8001b342": {"__data__": {"id_": "b9be8b5e-51a5-4c69-be07-df8c8001b342", "embedding": null, "metadata": {"page_label": "68", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "bf647b2b-2ede-4cb8-86db-7ac4087897e3", "node_type": "4", "metadata": {"page_label": "68", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "d9b4f06303bb55d694cefd16e2121dafd3e1c999f17a3a356210434649b5cfa0", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "4193e79f-70b2-49c7-9143-9bb584c90b20", "node_type": "1", "metadata": {"page_label": "68", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "cd30c0eb210ae4692f144df04ff84a3d672bce422d030c0973710f4b55690b12", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "84e6c4f4-e0fd-4d6c-96f9-701afa09375f", "node_type": "1", "metadata": {"page_label": "69", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "9b8ea8b878b24a785ef9196194e6d39bb329902f897dcc3975ba152a263510d7", "class_name": "RelatedNodeInfo"}}, "hash": "995ad0d6daf1f3083068e69b4d5b144c3b17ae94938cd1eb485974a8de0cb411", "text": "Art.198. - Les dispositions relatives au report des d\u00e9ficits et \u00e0 l\u2019imputation des \namortissements r\u00e9put\u00e9s diff\u00e9r\u00e9s e t pr\u00e9vus respectivement aux articles 11 sous -section 5 \n\u00ab Amortissements \u00bb s\u2019appliquent aux entreprises nouvelles. \nArt.199. - A l\u2019issue de la p\u00e9riode de 5 ans, l\u2019entreprise nouvelle se voit appliquer le r\u00e9gime de \ndroit commun. \nChapitre 4 - R\u00e9gime fiscal des op\u00e9rations de cr\u00e9dit -bail \nArt.200. - Les op\u00e9rations de cr\u00e9dit -bail comprennent : \n1) Les op\u00e9rations de location de biens d\u2019\u00e9quipement ou de mat\u00e9riel d\u2019outillage achet\u00e9s en \nvue de cette location par des entreprises qui en demeurent propri\u00e9taires, lorsque ces \nop\u00e9rations, quelle que soit leur qualification, donnent au locataire la possibilit\u00e9 d\u2019acqu\u00e9rir \ntout ou partie des biens lou\u00e9s, moyennant un prix convenu tenant compte, au moins pour \npartie, des versements effectu\u00e9s \u00e0 titre de loyers. \n2) Les op\u00e9rations par lesquelles une entreprise donne en location des biens immobiliers \u00e0 \nusage professionnel achet\u00e9s par elle ou construits pour son compte, lorsque ces op\u00e9rations,", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "84e6c4f4-e0fd-4d6c-96f9-701afa09375f": {"__data__": {"id_": "84e6c4f4-e0fd-4d6c-96f9-701afa09375f", "embedding": null, "metadata": {"page_label": "69", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "aff0a833-60ea-442c-805c-75c8f0394b4c", "node_type": "4", "metadata": {"page_label": "69", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "7a94043d4c8598cffc8017bba91458957bb5e2ab722764788277e68252f7bed3", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "b9be8b5e-51a5-4c69-be07-df8c8001b342", "node_type": "1", "metadata": {"page_label": "68", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "995ad0d6daf1f3083068e69b4d5b144c3b17ae94938cd1eb485974a8de0cb411", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "d121d2d5-06ad-46fb-acaf-88f5b56977a3", "node_type": "1", "metadata": {"page_label": "69", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "dd26cc31b47cc75fd03ad3617050e22ecd93fdf92c8a8370b50d41780e2e3e21", "class_name": "RelatedNodeInfo"}}, "hash": "9b8ea8b878b24a785ef9196194e6d39bb329902f897dcc3975ba152a263510d7", "text": "quelle que soit leur qualification, permettent aux locataires de devenir propri\u00e9taires de tout \nou partie des biens lou\u00e9s, au plus tard \u00e0 l\u2019expiration du bail, soit par cession en ex\u00e9cution \nd\u2019une promesse unilat\u00e9rale de vente, soit par acquisition directe ou indirecte des droits de \npropri\u00e9t\u00e9 du terrain sur lequel ont \u00e9t\u00e9 \u00e9difi\u00e9s le ou les immeubles lo u\u00e9s, soit par transfert de \nplein droit de la propri\u00e9t\u00e9 des constructions \u00e9difi\u00e9es sur le terrain appartenant audit \nlocataire. \nArt.201. - Les op\u00e9rations de cr\u00e9dit -bail vis\u00e9es \u00e0 l\u2019article 200 ci -dessus ne peuvent \u00eatre \neffectu\u00e9es \u00e0 titre habituel que par des entreprises commerciales, soumises \u00e0 la \nr\u00e9glementation bancaire. \nArt.202. - Les op\u00e9rations de cr\u00e9dit -bail portant sur les biens immobiliers ou mobiliers sont \nassujetties \u00e0 la TVA. La base de la taxe est constitu\u00e9e par le montant brut du loyer factur\u00e9. \nArt.203. - La dur\u00e9e d\u2019un contrat de cr\u00e9dit -bail ne saurait \u00eatre inf\u00e9rieure \u00e0 la dur\u00e9e \nd\u2019amortissement du bien, telle qu\u2019elle est pr\u00e9vue par le pr\u00e9sent Code. \nToutefois, en ce qui concerne les immeubles \u00e0 usage professionnel, commercial ou industriel , \ny compris ceux servant au logement du personnel de l\u2019entreprise, la dur\u00e9e du contrat de \ncr\u00e9dit -bail ne peut exc\u00e9der 15 ans. \nArt.204. - L\u2019enregistrement des contrats de cr\u00e9dit -bail ainsi que les mutations d\u2019immeubles \nou de droits immobiliers intervenant en tre le bailleur et le preneur d\u2019un contrat de cr\u00e9dit -\nbail dans le cadre dudit contrat sont assujettis au droit fixe d\u2019enregistrement de 5.000 FCFA \net n\u2019entra\u00eenent la perception d\u2019aucun autre droit, taxe ou imp\u00f4t, \u00e0 l\u2019exception de la taxe de \nconservation fo nci\u00e8re.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "d121d2d5-06ad-46fb-acaf-88f5b56977a3": {"__data__": {"id_": "d121d2d5-06ad-46fb-acaf-88f5b56977a3", "embedding": null, "metadata": {"page_label": "69", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "aff0a833-60ea-442c-805c-75c8f0394b4c", "node_type": "4", "metadata": {"page_label": "69", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "7a94043d4c8598cffc8017bba91458957bb5e2ab722764788277e68252f7bed3", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "84e6c4f4-e0fd-4d6c-96f9-701afa09375f", "node_type": "1", "metadata": {"page_label": "69", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "9b8ea8b878b24a785ef9196194e6d39bb329902f897dcc3975ba152a263510d7", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "817e2593-eea0-48cf-9edc-e8a621a64608", "node_type": "1", "metadata": {"page_label": "69", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "d08d21c3ada3466e3f2400e72558e6006873148cc088513c0f3238bfc9c0055f", "class_name": "RelatedNodeInfo"}}, "hash": "dd26cc31b47cc75fd03ad3617050e22ecd93fdf92c8a8370b50d41780e2e3e21", "text": "Toutefois, en ce qui concerne les immeubles \u00e0 usage professionnel, commercial ou industriel , \ny compris ceux servant au logement du personnel de l\u2019entreprise, la dur\u00e9e du contrat de \ncr\u00e9dit -bail ne peut exc\u00e9der 15 ans. \nArt.204. - L\u2019enregistrement des contrats de cr\u00e9dit -bail ainsi que les mutations d\u2019immeubles \nou de droits immobiliers intervenant en tre le bailleur et le preneur d\u2019un contrat de cr\u00e9dit -\nbail dans le cadre dudit contrat sont assujettis au droit fixe d\u2019enregistrement de 5.000 FCFA \net n\u2019entra\u00eenent la perception d\u2019aucun autre droit, taxe ou imp\u00f4t, \u00e0 l\u2019exception de la taxe de \nconservation fo nci\u00e8re. \nIl en est de m\u00eame pour les baux emphyt\u00e9otiques constitu\u00e9s pour permettre la r\u00e9alisation des \nop\u00e9rations de cr\u00e9dit -bail, en particulier, pour l\u2019application de l\u2019alin\u00e9a ci -dessus, la cession au \nbailleur d\u2019un terrain appartenant au preneur, sur lequel seront \u00e9difi\u00e9s les biens immobiliers \nfaisant l\u2019objet du contrat de cr\u00e9dit -bail, est consid\u00e9r\u00e9e comme une mutation intervenant dans \nle cadre d\u2019un contrat de cr\u00e9dit -bail. \nLes op\u00e9rations de transfert devront \u00eatre pr\u00e9vues dans le contrat de cr\u00e9dit -bail. \nArt.20 5.- Les soci\u00e9t\u00e9s de cr\u00e9dit -bail peuvent constituer chaque ann\u00e9e une provision pour \nmoins -value de cession d\u2019immobilisations. \nCette provision, admise en diminution du b\u00e9n\u00e9fice fiscal, ne pourra en aucun cas exc\u00e9der la \ndiff\u00e9rence existant entre l\u2019annuit\u00e9 d\u2019a mortissement financier et l\u2019annuit\u00e9 d\u2019amortissement \nfiscal pr\u00e9vue par l\u2019article 203 ci -dessus. \nLe preneur est tenu d\u2019inscrire \u00e0 l\u2019actif le bien, objet du cr\u00e9dit -bail.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "817e2593-eea0-48cf-9edc-e8a621a64608": {"__data__": {"id_": "817e2593-eea0-48cf-9edc-e8a621a64608", "embedding": null, "metadata": {"page_label": "69", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "aff0a833-60ea-442c-805c-75c8f0394b4c", "node_type": "4", "metadata": {"page_label": "69", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "7a94043d4c8598cffc8017bba91458957bb5e2ab722764788277e68252f7bed3", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "d121d2d5-06ad-46fb-acaf-88f5b56977a3", "node_type": "1", "metadata": {"page_label": "69", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "dd26cc31b47cc75fd03ad3617050e22ecd93fdf92c8a8370b50d41780e2e3e21", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "3e48ef68-2fc3-436b-9e85-ff8b2da4f84f", "node_type": "1", "metadata": {"page_label": "70", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "374963b48f9d92aa6f350c12fc000f17ff7bfdfcfc83c13088b51242b6e46f5d", "class_name": "RelatedNodeInfo"}}, "hash": "d08d21c3ada3466e3f2400e72558e6006873148cc088513c0f3238bfc9c0055f", "text": "Les op\u00e9rations de transfert devront \u00eatre pr\u00e9vues dans le contrat de cr\u00e9dit -bail. \nArt.20 5.- Les soci\u00e9t\u00e9s de cr\u00e9dit -bail peuvent constituer chaque ann\u00e9e une provision pour \nmoins -value de cession d\u2019immobilisations. \nCette provision, admise en diminution du b\u00e9n\u00e9fice fiscal, ne pourra en aucun cas exc\u00e9der la \ndiff\u00e9rence existant entre l\u2019annuit\u00e9 d\u2019a mortissement financier et l\u2019annuit\u00e9 d\u2019amortissement \nfiscal pr\u00e9vue par l\u2019article 203 ci -dessus. \nLe preneur est tenu d\u2019inscrire \u00e0 l\u2019actif le bien, objet du cr\u00e9dit -bail. \nLorsque la dur\u00e9e du contrat de cr\u00e9dit -bail est inf\u00e9rieure \u00e0 la dur\u00e9e l\u00e9gale d\u2019amortisseme nt du \nbien, telle que d\u00e9finie par l\u2019article 203 except\u00e9 les cas vis\u00e9s \u00e0 l\u2019article 10 de l\u2019ordonnance \nn\u00b055/74 du 14 juillet 1974, l\u2019utilisateur est tenu de r\u00e9int\u00e9grer, chaque ann\u00e9e, dans les \nb\u00e9n\u00e9fices imposables, une fraction du loyer correspondant \u00e0 la dif f\u00e9rence existant entre \nl\u2019annuit\u00e9 d\u2019amortissement financier et l\u2019annuit\u00e9 d\u2019amortissement fiscal. \u00c0 cet effet, lors de la \nconclusion du contrat, la soci\u00e9t\u00e9 de cr\u00e9dit -bail adresse \u00e0 l\u2019Administration et \u00e0 l\u2019utilisateur un \n\u00e9tat pr\u00e9cisant l\u2019identit\u00e9 de ce dernie r, le point de d\u00e9part et la dur\u00e9e du contrat, le tableau \nd\u2019amortissement financier et fiscal du bien, la fraction annuelle de loyer non d\u00e9ductible du \npoint de vue fiscal.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "3e48ef68-2fc3-436b-9e85-ff8b2da4f84f": {"__data__": {"id_": "3e48ef68-2fc3-436b-9e85-ff8b2da4f84f", "embedding": null, "metadata": {"page_label": "70", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "cc029708-3780-46a3-b434-6497653f01e2", "node_type": "4", "metadata": {"page_label": "70", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "d308b2f1f033ea6660cf1b8bc1edcc27797d931d17882a392cf6c4324a29ad95", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "817e2593-eea0-48cf-9edc-e8a621a64608", "node_type": "1", "metadata": {"page_label": "69", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "d08d21c3ada3466e3f2400e72558e6006873148cc088513c0f3238bfc9c0055f", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "e9aea809-cfc0-4710-b35f-fc68660e00ac", "node_type": "1", "metadata": {"page_label": "70", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "6a00bfe04515025e0f1b4f9dd69e95efba8937d3537e45c5b8f985d2db388f84", "class_name": "RelatedNodeInfo"}}, "hash": "374963b48f9d92aa6f350c12fc000f17ff7bfdfcfc83c13088b51242b6e46f5d", "text": "\u00c0 l\u2019expiration du contrat de cr\u00e9dit -bail, l\u2019utilisateur est autoris\u00e9 \u00e0 amortir la fr action ainsi \nr\u00e9int\u00e9gr\u00e9e sur l\u2019exercice au cours duquel est lev\u00e9e l\u2019option d\u2019achat et les exercices suivants, \nde mani\u00e8re \u00e0 ce que le bien soit totalement amorti sur la dur\u00e9e normale d\u2019amortissement. \nPar contre, au cas o\u00f9 l\u2019option d\u2019achat ne serait pas lev\u00e9e en fin de bail, l\u2019utilisateur serait \nautoris\u00e9 \u00e0 d\u00e9duire du b\u00e9n\u00e9fice fiscal de l\u2019exercice pendant lequel prend fin le contrat de \ncr\u00e9dit -bail la totalit\u00e9 des sommes r\u00e9int\u00e9gr\u00e9es pendant la dur\u00e9e du contrat. \nSi \u00e0 l\u2019expiration d\u2019un contrat de cr\u00e9dit -bail l\u2019opt ion d\u2019achat n\u2019est pas lev\u00e9e par le preneur, la \nsoci\u00e9t\u00e9 de cr\u00e9dit -bail immobilier gardera la pleine propri\u00e9t\u00e9 de l\u2019immeuble qui figurera au \nbilan pour sa valeur comptable. La provision pour moins -value de cession d\u2019immobilisations \nsera r\u00e9int\u00e9gr\u00e9e dans les b \u00e9n\u00e9fices de l\u2019exercice suivant celui au cours duquel a pris fin le \ncontrat de cr\u00e9dit -bail. Dans ce cas les op\u00e9rations auxquelles la disposition de cet actif donnera \nlieu, notamment la location ou vente ne seront plus passibles du r\u00e9gime du cr\u00e9dit -bail mais \ndu r\u00e9gime des op\u00e9rations immobili\u00e8res. \nDans le cas o\u00f9, pour la r\u00e9alisation d\u2019une op\u00e9ration de cr\u00e9dit -bail, le preneur serait amen\u00e9 \u00e0 \nc\u00e9der au bailleur la propri\u00e9t\u00e9 du terrain destin\u00e9 \u00e0 recevoir les constructions, cette cession \nn\u2019entra\u00eenera taxation des pl us-values \u00e9ventuelles que dans la mesure o\u00f9, en fin d\u2019op\u00e9ration, \nce terrain ne deviendrait pas la propri\u00e9t\u00e9 du locataire, en m\u00eame temps que celui -ci ferait \njouer son option d\u2019achat. \nChapitre 5 - Retenue \u00e0 la source sur les non -r\u00e9sidents \nArt.206.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "e9aea809-cfc0-4710-b35f-fc68660e00ac": {"__data__": {"id_": "e9aea809-cfc0-4710-b35f-fc68660e00ac", "embedding": null, "metadata": {"page_label": "70", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "cc029708-3780-46a3-b434-6497653f01e2", "node_type": "4", "metadata": {"page_label": "70", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "d308b2f1f033ea6660cf1b8bc1edcc27797d931d17882a392cf6c4324a29ad95", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "3e48ef68-2fc3-436b-9e85-ff8b2da4f84f", "node_type": "1", "metadata": {"page_label": "70", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "374963b48f9d92aa6f350c12fc000f17ff7bfdfcfc83c13088b51242b6e46f5d", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "b395af46-11bd-42ed-af77-0d3a798a317c", "node_type": "1", "metadata": {"page_label": "70", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "238b5938881c69ab9933aaa2dd90e3ec2dc9f9d79752bc57f6b4775e75f81d5f", "class_name": "RelatedNodeInfo"}}, "hash": "6a00bfe04515025e0f1b4f9dd69e95efba8937d3537e45c5b8f985d2db388f84", "text": "Dans ce cas les op\u00e9rations auxquelles la disposition de cet actif donnera \nlieu, notamment la location ou vente ne seront plus passibles du r\u00e9gime du cr\u00e9dit -bail mais \ndu r\u00e9gime des op\u00e9rations immobili\u00e8res. \nDans le cas o\u00f9, pour la r\u00e9alisation d\u2019une op\u00e9ration de cr\u00e9dit -bail, le preneur serait amen\u00e9 \u00e0 \nc\u00e9der au bailleur la propri\u00e9t\u00e9 du terrain destin\u00e9 \u00e0 recevoir les constructions, cette cession \nn\u2019entra\u00eenera taxation des pl us-values \u00e9ventuelles que dans la mesure o\u00f9, en fin d\u2019op\u00e9ration, \nce terrain ne deviendrait pas la propri\u00e9t\u00e9 du locataire, en m\u00eame temps que celui -ci ferait \njouer son option d\u2019achat. \nChapitre 5 - Retenue \u00e0 la source sur les non -r\u00e9sidents \nArt.206. - Donnent l ieu \u00e0 l\u2019application d\u2019une retenue \u00e0 la source lorsqu\u2019ils sont pay\u00e9s par un \nd\u00e9biteur \u00e9tabli au Gabon \u00e0 des personnes ou soci\u00e9t\u00e9s, relevant de l\u2019IRPP ou de l\u2019imp\u00f4t sur les \nsoci\u00e9t\u00e9s, qui n\u2019ont pas au Gabon une installation professionnelle permanente : \na) Les sommes vers\u00e9es en r\u00e9mun\u00e9ration d\u2019une activit\u00e9 d\u00e9ploy\u00e9e au Gabon dans l\u2019exercice \nd\u2019une profession ind\u00e9pendante. \nb) Les produits per\u00e7us par les inventeurs ou au titre de droits d\u2019auteurs, ainsi que ceux tir\u00e9s \nde la propri\u00e9t\u00e9 industrielle ou commerciale et de droits assimil\u00e9s. \nc) Les sommes pay\u00e9es en r\u00e9mun\u00e9ration des prestations de toute nature mat\u00e9riellement \nfournies ou effectivement utilis\u00e9es au Gabon. \nd) Les int\u00e9r\u00eats, arr\u00e9rages et tous autres produits de placements \u00e0 revenus fixes \u00e0 l\u2019exclusion \ndes revenus des obligations vis\u00e9es \u00e0 l\u2019article 102 ci -dessus, lorsqu\u2019ils figurent dans les \nrecettes professionnelles du b\u00e9n\u00e9ficiaire.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "b395af46-11bd-42ed-af77-0d3a798a317c": {"__data__": {"id_": "b395af46-11bd-42ed-af77-0d3a798a317c", "embedding": null, "metadata": {"page_label": "70", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "cc029708-3780-46a3-b434-6497653f01e2", "node_type": "4", "metadata": {"page_label": "70", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "d308b2f1f033ea6660cf1b8bc1edcc27797d931d17882a392cf6c4324a29ad95", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "e9aea809-cfc0-4710-b35f-fc68660e00ac", "node_type": "1", "metadata": {"page_label": "70", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "6a00bfe04515025e0f1b4f9dd69e95efba8937d3537e45c5b8f985d2db388f84", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "1933c5e5-f66a-4e2e-989e-a8b2e34fb95f", "node_type": "1", "metadata": {"page_label": "71", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "9777a328c6c78f2167c58f4c18052933ada5bff2d6df535906d01e977e441a13", "class_name": "RelatedNodeInfo"}}, "hash": "238b5938881c69ab9933aaa2dd90e3ec2dc9f9d79752bc57f6b4775e75f81d5f", "text": "b) Les produits per\u00e7us par les inventeurs ou au titre de droits d\u2019auteurs, ainsi que ceux tir\u00e9s \nde la propri\u00e9t\u00e9 industrielle ou commerciale et de droits assimil\u00e9s. \nc) Les sommes pay\u00e9es en r\u00e9mun\u00e9ration des prestations de toute nature mat\u00e9riellement \nfournies ou effectivement utilis\u00e9es au Gabon. \nd) Les int\u00e9r\u00eats, arr\u00e9rages et tous autres produits de placements \u00e0 revenus fixes \u00e0 l\u2019exclusion \ndes revenus des obligations vis\u00e9es \u00e0 l\u2019article 102 ci -dessus, lorsqu\u2019ils figurent dans les \nrecettes professionnelles du b\u00e9n\u00e9ficiaire. \nLa base de la retenue \u00e0 la source est constitu\u00e9e par le montant brut des sommes vers\u00e9es hors \ntaxe sur le chiffre d\u2019affaires. \ne) Abrog\u00e9 \nLe taux de la retenue \u00e0 la source est fix\u00e9 \u00e0 20 % du montant brut des sommes vers\u00e9es hors \ntaxe sur le chiffre d\u2019affaires. \nLa retenue \u00e0 la source doit \u00eatre op\u00e9r\u00e9e par le d\u00e9biteur \u00e9tabli au Gabon et revers\u00e9e \nspontan\u00e9ment, accompagn\u00e9e d\u2019une d\u00e9claration dont l\u2019imprim\u00e9 est fourni par \nl\u2019Administration \u00e0 la Recette du Centre des Imp\u00f4ts dont il d\u00e9pend dans les quinze premiers \njours du mois qui suit le paiement des sommes en cause.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "1933c5e5-f66a-4e2e-989e-a8b2e34fb95f": {"__data__": {"id_": "1933c5e5-f66a-4e2e-989e-a8b2e34fb95f", "embedding": null, "metadata": {"page_label": "71", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "aaafe637-f535-44ec-ade1-ac25c3f0c310", "node_type": "4", "metadata": {"page_label": "71", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "de3be9af418ac12eddfbcf19ce949bb40179d368972444d625a780045a1309df", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "b395af46-11bd-42ed-af77-0d3a798a317c", "node_type": "1", "metadata": {"page_label": "70", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "238b5938881c69ab9933aaa2dd90e3ec2dc9f9d79752bc57f6b4775e75f81d5f", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "cd8a1c79-acbf-45f0-8e7c-2d968bb8cc77", "node_type": "1", "metadata": {"page_label": "71", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "20b3deab9dc29e3205bee23b89be5891cc3b85396a4cececc7872471a40b4acd", "class_name": "RelatedNodeInfo"}}, "hash": "9777a328c6c78f2167c58f4c18052933ada5bff2d6df535906d01e977e441a13", "text": "Cette d\u00e9claration doit \u00eatre d\u00e9pos\u00e9e en double exemplaire. L\u2019un des deux exemplaires est \nrendu au contribuable d\u00fbment dat\u00e9 et vis\u00e9 par l\u2019Administration fiscale afin de servir d\u2019accus\u00e9 \nde r\u00e9ception. \nLe d\u00e9faut de pr\u00e9compte, le retard, le d\u00e9faut de d\u00e9claration ou le constat d\u2019inexactitudes \ndonne lieu aux sanctions pr\u00e9vues aux articles P -996 e t suivants du pr\u00e9sent Code. \nLivre 2 - Taxes sur le chiffre d\u2019affaires \nTitre 1 - Taxe sur la valeur ajout\u00e9e (TVA) \nChapitre 1 - Champ d\u2019application \nSection 1 - Personnes imposables \nArt.207. - Sont assujettis \u00e0 la taxe sur la valeur ajout\u00e9e (TVA), les personnes physiques ou \nmorales y compris les collectivit\u00e9s publiques et les organismes de droit public, et les \ngroupements d\u2019int\u00e9r\u00eat \u00e9conomique qui r\u00e9alisent \u00e0 titre habituel ou occasionnel et d\u2019une \nmani\u00e8re ind\u00e9pendante, des op\u00e9rations imposables entrant d ans le champ d\u2019application de la \ntaxe et accomplies dans le cadre d\u2019une activit\u00e9 \u00e9conomique effectu\u00e9e \u00e0 titre on\u00e9reux. \nCes personnes sont assujetties \u00e0 la TVA, quels que soient leur statut juridique et leur situation \nau regard des autres imp\u00f4ts, la forme o u la nature de leurs interventions. Toutefois, les \npersonnes morales de droit public ne sont pas assujetties \u00e0 la TVA, pour l\u2019activit\u00e9 de leurs \nservices administratifs, \u00e9ducatifs, sociaux, culturels et sportifs lorsque leur non -\nassujettissement n\u2019entra\u00eene pas de distorsion dans le domaine de la concurrence. \nArt.208.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "cd8a1c79-acbf-45f0-8e7c-2d968bb8cc77": {"__data__": {"id_": "cd8a1c79-acbf-45f0-8e7c-2d968bb8cc77", "embedding": null, "metadata": {"page_label": "71", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "aaafe637-f535-44ec-ade1-ac25c3f0c310", "node_type": "4", "metadata": {"page_label": "71", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "de3be9af418ac12eddfbcf19ce949bb40179d368972444d625a780045a1309df", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "1933c5e5-f66a-4e2e-989e-a8b2e34fb95f", "node_type": "1", "metadata": {"page_label": "71", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "9777a328c6c78f2167c58f4c18052933ada5bff2d6df535906d01e977e441a13", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "7704152a-a4c1-4bb4-b3db-a16741396696", "node_type": "1", "metadata": {"page_label": "72", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "cef3facd8620dc1dc5e5f7ef9521c90649440ab47870546da6daa2bc22f3d681", "class_name": "RelatedNodeInfo"}}, "hash": "20b3deab9dc29e3205bee23b89be5891cc3b85396a4cececc7872471a40b4acd", "text": "Ces personnes sont assujetties \u00e0 la TVA, quels que soient leur statut juridique et leur situation \nau regard des autres imp\u00f4ts, la forme o u la nature de leurs interventions. Toutefois, les \npersonnes morales de droit public ne sont pas assujetties \u00e0 la TVA, pour l\u2019activit\u00e9 de leurs \nservices administratifs, \u00e9ducatifs, sociaux, culturels et sportifs lorsque leur non -\nassujettissement n\u2019entra\u00eene pas de distorsion dans le domaine de la concurrence. \nArt.208. - (L.F.2019, L.F.R.2020) Les personnes vis\u00e9es \u00e0 l\u2019article 207 ci -dessus, soumises \u00e0 \nl\u2019imp\u00f4t sur les soci\u00e9t\u00e9s ou \u00e0 l\u2019IRPP, qu\u2019elles soient ou non immatricul\u00e9es, sont redevables de \nla TVA si le chi ffre d\u2019affaires hors taxes s\u2019\u00e9tablit \u00e0 60.000.000 FCFA. \nUne possibilit\u00e9 d\u2019option pour l\u2019assujettissement \u00e0 la TVA est autoris\u00e9e pour les nouveaux \ncontribuables susceptibles de r\u00e9aliser un chiffre d\u2019affaires \u00e9quivalent au seuil d\u00e8s la premi\u00e8re \nann\u00e9e d\u2019exerc ice. \nDans tous les cas, l\u2019exercice de cette option est subordonn\u00e9 aux conditions suivantes : \n\u2022 faire la demande expresse aupr\u00e8s du centre des imp\u00f4ts dont il d\u00e9pend ; \n\u2022 \u00eatre soumis au r\u00e9gime r\u00e9el d\u2019imposition ; \n\u2022 ne pas avoir fait l\u2019objet, dans le d\u00e9lai de prescr iption, de p\u00e9nalit\u00e9s d\u2019assiette ou de \nrecouvrement en mati\u00e8re de TVA ; \n\u2022 pr\u00e9senter des garanties de solvabilit\u00e9. \nEn cas de d\u00e9faillance du contribuable dument constat\u00e9e, l\u2019option vis\u00e9e ci -dessus peut \u00eatre \nremise en cause par l\u2019administration. \nUne instruction fiscale fixe les modalit\u00e9s de mise en \u0153uvre de l\u2019option.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "7704152a-a4c1-4bb4-b3db-a16741396696": {"__data__": {"id_": "7704152a-a4c1-4bb4-b3db-a16741396696", "embedding": null, "metadata": {"page_label": "72", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "e4b30fff-bc5e-43e7-9dc9-579a957eaf56", "node_type": "4", "metadata": {"page_label": "72", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "b4cf5993e8545287ec77e6ec98f74ea88809021025171ae3e8dcc23afe2ed309", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "cd8a1c79-acbf-45f0-8e7c-2d968bb8cc77", "node_type": "1", "metadata": {"page_label": "71", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "20b3deab9dc29e3205bee23b89be5891cc3b85396a4cececc7872471a40b4acd", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "753a8387-e219-4cd8-bd0f-906f97d4148d", "node_type": "1", "metadata": {"page_label": "72", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "c24e8ccd2839c86dfc75b247799bf7b87ea6bebf2556eec45e27fee03c59a549", "class_name": "RelatedNodeInfo"}}, "hash": "cef3facd8620dc1dc5e5f7ef9521c90649440ab47870546da6daa2bc22f3d681", "text": "Le seuil du chiffre d\u2019affaires annuel vis\u00e9 \u00e0 l\u2019alin\u00e9a 1 ci -dessus est port\u00e9 \u00e0 500.000.000 FCFA \npour les personnes qui exercent des activit\u00e9s d\u2019exploitation foresti\u00e8re. \nLes contribuables dont le chiff re d\u2019affaires s\u2019abaisserait en dessous des seuils fix\u00e9s ci -dessus \nresteraient assujettis \u00e0 la TVA sur une p\u00e9riode de 2 ans. Au -del\u00e0 de cette p\u00e9riode, leur \nassujettissement serait subordonn\u00e9 \u00e0 une option de leur part conform\u00e9ment aux dispositions \ndu troisi\u00e8 me alin\u00e9a du pr\u00e9sent article. \nSection 2 - Op\u00e9rations taxables \nArt.209. - Sont soumises \u00e0 la TVA les op\u00e9rations relevant d\u2019une activit\u00e9 \u00e9conomique qui \nconstituent une importation, une livraison de biens ou une prestation de services, effectu\u00e9es \nsur le territ oire de la R\u00e9publique Gabonaise, \u00e0 titre on\u00e9reux, par un assujetti. \nSont r\u00e9put\u00e9es activit\u00e9s \u00e9conomiques, toutes activit\u00e9s de production, d\u2019importation ou de \nprestation de services y compris les activit\u00e9s commerciales, agricoles, extractives, \nindustrielles, foresti\u00e8res, artisanales et celles des professions lib\u00e9rales ou assimil\u00e9es. \nIl s\u2019agit notamment : \n1) Des livraisons de biens ou des livraisons \u00e0 soi -m\u00eame. \nLa livraison d\u2019un bien consiste en un transfert du pouvoir de disposer de ce bien, m\u00eame si ce \ntransf ert est op\u00e9r\u00e9 en vertu d\u2019une r\u00e9quisition de l\u2019autorit\u00e9 publique. L\u2019\u00e9change, l\u2019apport en \nsoci\u00e9t\u00e9, la vente \u00e0 temp\u00e9rament sont assimil\u00e9s \u00e0 des livraisons de biens.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "753a8387-e219-4cd8-bd0f-906f97d4148d": {"__data__": {"id_": "753a8387-e219-4cd8-bd0f-906f97d4148d", "embedding": null, "metadata": {"page_label": "72", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "e4b30fff-bc5e-43e7-9dc9-579a957eaf56", "node_type": "4", "metadata": {"page_label": "72", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "b4cf5993e8545287ec77e6ec98f74ea88809021025171ae3e8dcc23afe2ed309", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "7704152a-a4c1-4bb4-b3db-a16741396696", "node_type": "1", "metadata": {"page_label": "72", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "cef3facd8620dc1dc5e5f7ef9521c90649440ab47870546da6daa2bc22f3d681", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "f0934c14-b52f-47cf-b23d-e0a07a1f9804", "node_type": "1", "metadata": {"page_label": "72", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "f066af3cb26ba4ef9d3a9c92ed52a672b52b12c2b109295246d11d7530d1cf42", "class_name": "RelatedNodeInfo"}}, "hash": "c24e8ccd2839c86dfc75b247799bf7b87ea6bebf2556eec45e27fee03c59a549", "text": "Sont r\u00e9put\u00e9es activit\u00e9s \u00e9conomiques, toutes activit\u00e9s de production, d\u2019importation ou de \nprestation de services y compris les activit\u00e9s commerciales, agricoles, extractives, \nindustrielles, foresti\u00e8res, artisanales et celles des professions lib\u00e9rales ou assimil\u00e9es. \nIl s\u2019agit notamment : \n1) Des livraisons de biens ou des livraisons \u00e0 soi -m\u00eame. \nLa livraison d\u2019un bien consiste en un transfert du pouvoir de disposer de ce bien, m\u00eame si ce \ntransf ert est op\u00e9r\u00e9 en vertu d\u2019une r\u00e9quisition de l\u2019autorit\u00e9 publique. L\u2019\u00e9change, l\u2019apport en \nsoci\u00e9t\u00e9, la vente \u00e0 temp\u00e9rament sont assimil\u00e9s \u00e0 des livraisons de biens. \nLes livraisons \u00e0 soi -m\u00eame de biens s\u2019entendent des op\u00e9rations que les assujettis r\u00e9alisent, \nsoit pour les besoins de leur entreprise, soit pour d\u2019autres besoins dans le cadre de \nl\u2019exploitation, \u00e0 l\u2019exclusion toutefois des pr\u00e9l\u00e8vements op\u00e9r\u00e9s pour les besoins normaux du \nchef d\u2019une entreprise individuelle et des livraisons \u00e0 soi -m\u00eame par tout particu lier pour ses \nbesoins propres et par tout groupement pour les besoins personnels de ses membres, \nlorsque ces livraisons portent sur des locaux qui servent \u00e0 l\u2019habitation principale. \n2) Des prestations de services et des prestations \u00e0 soi -m\u00eame. \nLa prestatio n de service s\u2019entend de toute op\u00e9ration qui ne constitue pas une livraison de \nbiens. \nToutes les activit\u00e9s qui rel\u00e8vent du louage d\u2019industrie ou du contrat d\u2019entreprise par lequel \nune personne s\u2019oblige \u00e0 ex\u00e9cuter un travail quelconque moyennant r\u00e9mun\u00e9ratio n, sont des \nprestations de services.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "f0934c14-b52f-47cf-b23d-e0a07a1f9804": {"__data__": {"id_": "f0934c14-b52f-47cf-b23d-e0a07a1f9804", "embedding": null, "metadata": {"page_label": "72", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "e4b30fff-bc5e-43e7-9dc9-579a957eaf56", "node_type": "4", "metadata": {"page_label": "72", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "b4cf5993e8545287ec77e6ec98f74ea88809021025171ae3e8dcc23afe2ed309", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "753a8387-e219-4cd8-bd0f-906f97d4148d", "node_type": "1", "metadata": {"page_label": "72", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "c24e8ccd2839c86dfc75b247799bf7b87ea6bebf2556eec45e27fee03c59a549", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "57d1c6ba-73f2-4bc2-915f-d78c57fd75f3", "node_type": "1", "metadata": {"page_label": "73", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "6e304f4f5263e6a4effa89ee9ac6a24fe8ae2ae471f41762b2ed4f832d6be024", "class_name": "RelatedNodeInfo"}}, "hash": "f066af3cb26ba4ef9d3a9c92ed52a672b52b12c2b109295246d11d7530d1cf42", "text": "2) Des prestations de services et des prestations \u00e0 soi -m\u00eame. \nLa prestatio n de service s\u2019entend de toute op\u00e9ration qui ne constitue pas une livraison de \nbiens. \nToutes les activit\u00e9s qui rel\u00e8vent du louage d\u2019industrie ou du contrat d\u2019entreprise par lequel \nune personne s\u2019oblige \u00e0 ex\u00e9cuter un travail quelconque moyennant r\u00e9mun\u00e9ratio n, sont des \nprestations de services. \na) Sont notamment consid\u00e9r\u00e9s comme des prestations de services : \n\u2022 les locations de biens meubles et immeubles ; \n\u2022 les locations de terrains nus ou de locaux nus am\u00e9nag\u00e9s ou non r\u00e9alis\u00e9es par des \npersonnes assujetties \u00e0 la TVA ; \n\u2022 les op\u00e9rations portant sur des biens meubles incorporels ; \n\u2022 les op\u00e9rations de leasing et de cr\u00e9dit -bail ; \n\u2022 les activit\u00e9s financi\u00e8res, les op\u00e9rations qui se rattachent aux activit\u00e9s bancaires, \nfinanci\u00e8res, et, d\u2019une mani\u00e8re g\u00e9n\u00e9rale, au commerce des valeurs et de l\u2019argent ; \n\u2022 le transport de personnes et de marchandises, le transit et la manutention ; \n\u2022 la fourniture d\u2019eau, d\u2019\u00e9lectricit\u00e9, de gaz, de t\u00e9l\u00e9phone et d\u2019\u00e9nergie thermique ; \n\u2022 les op\u00e9rations r\u00e9alis\u00e9es dans le cadre d\u2019une activit\u00e9 lib\u00e9rale, de trava ux d\u2019\u00e9tude, de \nconseil, de recherche et d\u2019expertise ;", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "57d1c6ba-73f2-4bc2-915f-d78c57fd75f3": {"__data__": {"id_": "57d1c6ba-73f2-4bc2-915f-d78c57fd75f3", "embedding": null, "metadata": {"page_label": "73", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "e325b0d3-28a5-43f8-ade6-f3859292fded", "node_type": "4", "metadata": {"page_label": "73", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "861e7cf6e03d49bf856dc5a60ed2795cc94876d69223b4c5e65d645a57c0ad58", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "f0934c14-b52f-47cf-b23d-e0a07a1f9804", "node_type": "1", "metadata": {"page_label": "72", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "f066af3cb26ba4ef9d3a9c92ed52a672b52b12c2b109295246d11d7530d1cf42", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "359e8597-7313-45bf-8554-2f405b80b3ea", "node_type": "1", "metadata": {"page_label": "73", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "58579b3865defa7786607bb67b810a2e3c7012dae2c85781fd70da9fb348b2f6", "class_name": "RelatedNodeInfo"}}, "hash": "6e304f4f5263e6a4effa89ee9ac6a24fe8ae2ae471f41762b2ed4f832d6be024", "text": "\u2022 les ventes \u00e0 consommer sur place ; \n\u2022 les r\u00e9parations et le travail \u00e0 fa\u00e7on ; \n\u2022 les travaux immobiliers ex\u00e9cut\u00e9s par les diff\u00e9rents corps de m\u00e9tiers participant \u00e0 la \nconstruction, l\u2019entretien et la r\u00e9paratio n de b\u00e2timents et d\u2019ouvrages immobiliers, les \ntravaux publics, les travaux de construction m\u00e9tallique, de d\u00e9molition, les travaux \naccessoires ou pr\u00e9liminaires aux travaux immobiliers, y compris les march\u00e9s publics \nfinanc\u00e9s de l\u2019ext\u00e9rieur. \nb) Les prestation s de service \u00e0 soi -m\u00eame s\u2019entendent des services que les assujettis r\u00e9alisent, \nsoit pour les besoins de l\u2019entreprise, soit pour d\u2019autres besoins dans le cadre normal de leur \nactivit\u00e9. \n3) Des importations de marchandises. \n4) Des subventions \u00e0 caract\u00e8re comm ercial quelle qu\u2019en soit la nature, per\u00e7ues par les \nassujettis \u00e0 raison de leur activit\u00e9 imposable. \n5) Des remises de pr\u00eats et des abandons de cr\u00e9ances. \n6) De la mise \u00e0 la consommation et de la distribution des produits p\u00e9troliers, \u00e0 l\u2019exclusion de \nla reve nte au d\u00e9tail de ces produits. \n7) Des remboursements de frais engag\u00e9s par un fournisseur pour le compte de son client, \nautres que ceux refactur\u00e9s au franc le franc. \n8) Des commissions per\u00e7ues par les agences de voyage. \n9) Des op\u00e9rations immobili\u00e8res de tou te nature r\u00e9alis\u00e9es par les professionnels de \nl\u2019immobilier. \n10) D\u2019une mani\u00e8re g\u00e9n\u00e9rale, de toute op\u00e9ration qui ne serait pas express\u00e9ment exclue du \nchamp d\u2019application de la TVA, tel qu\u2019il est d\u00e9fini dans le pr\u00e9sent Code. \nSection 3 - Exon\u00e9rations \nArt.210.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "359e8597-7313-45bf-8554-2f405b80b3ea": {"__data__": {"id_": "359e8597-7313-45bf-8554-2f405b80b3ea", "embedding": null, "metadata": {"page_label": "73", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "e325b0d3-28a5-43f8-ade6-f3859292fded", "node_type": "4", "metadata": {"page_label": "73", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "861e7cf6e03d49bf856dc5a60ed2795cc94876d69223b4c5e65d645a57c0ad58", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "57d1c6ba-73f2-4bc2-915f-d78c57fd75f3", "node_type": "1", "metadata": {"page_label": "73", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "6e304f4f5263e6a4effa89ee9ac6a24fe8ae2ae471f41762b2ed4f832d6be024", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "9c3d523f-c0e9-4ff3-baa0-ce319d49a53e", "node_type": "1", "metadata": {"page_label": "74", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "9520e0749d662d1bb15df28c984476bdba07192189de6cd4f66b649f6f24e033", "class_name": "RelatedNodeInfo"}}, "hash": "58579b3865defa7786607bb67b810a2e3c7012dae2c85781fd70da9fb348b2f6", "text": "5) Des remises de pr\u00eats et des abandons de cr\u00e9ances. \n6) De la mise \u00e0 la consommation et de la distribution des produits p\u00e9troliers, \u00e0 l\u2019exclusion de \nla reve nte au d\u00e9tail de ces produits. \n7) Des remboursements de frais engag\u00e9s par un fournisseur pour le compte de son client, \nautres que ceux refactur\u00e9s au franc le franc. \n8) Des commissions per\u00e7ues par les agences de voyage. \n9) Des op\u00e9rations immobili\u00e8res de tou te nature r\u00e9alis\u00e9es par les professionnels de \nl\u2019immobilier. \n10) D\u2019une mani\u00e8re g\u00e9n\u00e9rale, de toute op\u00e9ration qui ne serait pas express\u00e9ment exclue du \nchamp d\u2019application de la TVA, tel qu\u2019il est d\u00e9fini dans le pr\u00e9sent Code. \nSection 3 - Exon\u00e9rations \nArt.210. - (L.F.R.2020, L.F.2021 ) Sont exon\u00e9r\u00e9s de la TVA : \n1) Les produits du cru obtenus dans le cadre normal d\u2019activit\u00e9s exerc\u00e9es au Gabon et sans \ntransformation par les agriculteurs, les \u00e9leveurs, les p\u00eacheurs et les chasseurs \u00e0 condition \nque ces produits soient directement vendus au consommateur. \nSont notamment concern\u00e9s : \n\u2022 l\u2019arachide ; \n\u2022 le caf\u00e9 ; \n\u2022 le cacao ; \n\u2022 la viande de porc ; \n\u2022 la viande de b\u0153uf ; \n\u2022 la viande de mouton ; \n\u2022 toutes autres viandes destin\u00e9es \u00e0 la consommation ; \n\u2022 le poulet ; \n\u2022 le canard et autres volailles ; \n\u2022 le poisson frais ; \n\u2022 le poisson congel\u00e9 ;", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "9c3d523f-c0e9-4ff3-baa0-ce319d49a53e": 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"last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "04f632b48a2301aeec34caf1fb8e1ea84a81104052400a3dcf400b2d5b4676a4", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "359e8597-7313-45bf-8554-2f405b80b3ea", "node_type": "1", "metadata": {"page_label": "73", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "58579b3865defa7786607bb67b810a2e3c7012dae2c85781fd70da9fb348b2f6", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "2f584ad6-0780-4e61-9f4c-9b4b06584e5c", "node_type": "1", "metadata": {"page_label": "74", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "6ceeff3d799183817049b25aaa397b50d2c8f406ec3d5c2e90713fc6cfb20f43", "class_name": "RelatedNodeInfo"}}, "hash": "9520e0749d662d1bb15df28c984476bdba07192189de6cd4f66b649f6f24e033", "text": "\u2022 le manioc ; \n\u2022 la banane plantain ; \n\u2022 la banane douce ; \n\u2022 l\u2019igname ; \n\u2022 le tarot ; \n\u2022 la pomme de terre ; \n\u2022 les fruits et l\u00e9gumes divers ; \n\u2022 les poussins et les poulettes n\u00e9cessaires \u00e0 la production de la volaille destin\u00e9 e \u00e0 la \nconsommation. \n2) Les op\u00e9rations suivantes, d\u00e8s lors qu\u2019elles sont soumises \u00e0 des taxations sp\u00e9cifiques \nexclusives de toute taxation sur le chiffre d\u2019affaires : \n\u2022 les ventes des produits des carri\u00e8res ; \n\u2022 les op\u00e9rations li\u00e9es aux contrats d\u2019assurances et de r\u00e9assurances r\u00e9alis\u00e9es par les \ncompagnies d\u2019assurances et de r\u00e9assurances dans le cadre normal de leur activit\u00e9 ainsi \nque les prestations de services aff\u00e9rentes \u00e0 ces op\u00e9rations effectu\u00e9es par les courtiers et \nautres interm\u00e9diaires d\u2019assurances ; \n\u2022 les int\u00e9r\u00eats r\u00e9mun\u00e9rant les emprunts ext\u00e9rieurs ; \n\u2022 les int\u00e9r\u00eats r\u00e9mun\u00e9rant les d\u00e9p\u00f4ts aupr\u00e8s des \u00e9tablissements de cr\u00e9dits ou \n\u00e9tablissements financiers par les non professionnels ; \n\u2022 les jeux de hasard et de divertissement ; \n\u2022 les op\u00e9rations ayant pour objet la tran smission des biens immobiliers et des biens \nmeubles incorporels passibles des droits d\u2019enregistrement ; \n\u2022 les op\u00e9rations relatives aux locations civiles de terrains non am\u00e9nag\u00e9s et de locaux nus. \n3) Les op\u00e9rations li\u00e9es au trafic international concernant : \n\u2022 les op\u00e9rations de manutention -bord des produits destin\u00e9s \u00e0 l\u2019exportation ; \n\u2022 les navires ou bateaux utilis\u00e9s pour l\u2019exercice d\u2019une activit\u00e9 industrielle ou commerciale \nen haute mer ; \n\u2022 les bateaux de sauvegarde et d\u2019assistance.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "2f584ad6-0780-4e61-9f4c-9b4b06584e5c": {"__data__": {"id_": "2f584ad6-0780-4e61-9f4c-9b4b06584e5c", "embedding": null, "metadata": {"page_label": "74", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "d2f86dc1-3c64-41c2-9071-bf0c7813a1fb", "node_type": "4", "metadata": {"page_label": "74", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "04f632b48a2301aeec34caf1fb8e1ea84a81104052400a3dcf400b2d5b4676a4", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "9c3d523f-c0e9-4ff3-baa0-ce319d49a53e", "node_type": "1", "metadata": {"page_label": "74", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "9520e0749d662d1bb15df28c984476bdba07192189de6cd4f66b649f6f24e033", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "59a57ca5-1950-45fa-9b80-0b86238c534e", "node_type": "1", "metadata": {"page_label": "74", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "e2b72c5bc395a0bdc235a3c6bad71fdbfb209e394b3211c8e6e9f47be2f84d00", "class_name": "RelatedNodeInfo"}}, "hash": "6ceeff3d799183817049b25aaa397b50d2c8f406ec3d5c2e90713fc6cfb20f43", "text": "3) Les op\u00e9rations li\u00e9es au trafic international concernant : \n\u2022 les op\u00e9rations de manutention -bord des produits destin\u00e9s \u00e0 l\u2019exportation ; \n\u2022 les navires ou bateaux utilis\u00e9s pour l\u2019exercice d\u2019une activit\u00e9 industrielle ou commerciale \nen haute mer ; \n\u2022 les bateaux de sauvegarde et d\u2019assistance. \n4) Les op\u00e9rations d\u2019impression, d \u2019importation et de vente de manuels scolaires, de journaux \net p\u00e9riodiques \u00e0 l\u2019exclusion des recettes de publicit\u00e9. Le b\u00e9n\u00e9fice de l\u2019exon\u00e9ration pr\u00e9vue au \npr\u00e9sent paragraphe est subordonn\u00e9 au strict respect de la r\u00e9glementation applicable en \nmati\u00e8re de pres se et de manuels scolaires. \n5) Les frais de scolarit\u00e9 et de pension per\u00e7us dans le cadre normal de l\u2019activit\u00e9 des \n\u00e9tablissements d\u2019enseignement scolaire ou universitaire r\u00e9guli\u00e8rement autoris\u00e9s par \nl\u2019autorit\u00e9 de tutelle comp\u00e9tente. \n6) Les op\u00e9rations portan t sur l\u2019impression, l\u2019\u00e9dition et la vente des timbres postaux, des \ntimbres fiscaux et des papiers timbr\u00e9s \u00e9mis par l\u2019\u00c9tat. \n7) Les sommes vers\u00e9es \u00e0 la Banque Centrale charg\u00e9e du privil\u00e8ge de l\u2019\u00e9mission, ainsi que les \nproduits des op\u00e9rations de ladite banque , g\u00e9n\u00e9ratrice de l\u2019\u00e9mission des billets. \n8) Les services ou op\u00e9rations \u00e0 caract\u00e8re social, \u00e9ducatif, sportif, culturel, philanthropique ou \nreligieux rendus \u00e0 leurs membres par les organismes sans but lucratif dont la gestion est \nb\u00e9n\u00e9vole et d\u00e9sint\u00e9ress\u00e9e e t lorsque ces op\u00e9rations se rattachent directement \u00e0 la d\u00e9fense \ncollective des int\u00e9r\u00eats moraux ou mat\u00e9riels de leurs membres. Il en est de m\u00eame des \nprestations de services rendues par les membres \u00e0 leur groupement d\u2019int\u00e9r\u00eat \u00e9conomique.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "59a57ca5-1950-45fa-9b80-0b86238c534e": {"__data__": {"id_": "59a57ca5-1950-45fa-9b80-0b86238c534e", "embedding": null, "metadata": {"page_label": "74", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "d2f86dc1-3c64-41c2-9071-bf0c7813a1fb", "node_type": "4", "metadata": {"page_label": "74", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "04f632b48a2301aeec34caf1fb8e1ea84a81104052400a3dcf400b2d5b4676a4", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "2f584ad6-0780-4e61-9f4c-9b4b06584e5c", "node_type": "1", "metadata": {"page_label": "74", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "6ceeff3d799183817049b25aaa397b50d2c8f406ec3d5c2e90713fc6cfb20f43", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "6711779b-4160-446e-9f5d-7a0f0a65e827", "node_type": "1", "metadata": {"page_label": "75", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "32d9273e3509676a7a0568284a0b77143b7c410196d0dc6b5476668b46bfb3af", "class_name": "RelatedNodeInfo"}}, "hash": "e2b72c5bc395a0bdc235a3c6bad71fdbfb209e394b3211c8e6e9f47be2f84d00", "text": "7) Les sommes vers\u00e9es \u00e0 la Banque Centrale charg\u00e9e du privil\u00e8ge de l\u2019\u00e9mission, ainsi que les \nproduits des op\u00e9rations de ladite banque , g\u00e9n\u00e9ratrice de l\u2019\u00e9mission des billets. \n8) Les services ou op\u00e9rations \u00e0 caract\u00e8re social, \u00e9ducatif, sportif, culturel, philanthropique ou \nreligieux rendus \u00e0 leurs membres par les organismes sans but lucratif dont la gestion est \nb\u00e9n\u00e9vole et d\u00e9sint\u00e9ress\u00e9e e t lorsque ces op\u00e9rations se rattachent directement \u00e0 la d\u00e9fense \ncollective des int\u00e9r\u00eats moraux ou mat\u00e9riels de leurs membres. Il en est de m\u00eame des \nprestations de services rendues par les membres \u00e0 leur groupement d\u2019int\u00e9r\u00eat \u00e9conomique. \nToutefois, les op\u00e9rations r\u00e9alis\u00e9es par ces organismes et groupements d\u2019int\u00e9r\u00eat \u00e9conomique \nsont taxables lorsqu\u2019elles se situent dans un secteur concurrentiel.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "6711779b-4160-446e-9f5d-7a0f0a65e827": {"__data__": {"id_": "6711779b-4160-446e-9f5d-7a0f0a65e827", "embedding": null, "metadata": {"page_label": "75", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "e21afbec-49bc-4b7e-bf79-9543d34b4022", "node_type": "4", "metadata": {"page_label": "75", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "a0ac049eaf931cb558b51d5eb49f97975b2927e3557be51685992a037fd99c5c", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "59a57ca5-1950-45fa-9b80-0b86238c534e", "node_type": "1", "metadata": {"page_label": "74", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "e2b72c5bc395a0bdc235a3c6bad71fdbfb209e394b3211c8e6e9f47be2f84d00", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "d4b4563a-9e81-441e-93c3-4b8548a37ba4", "node_type": "1", "metadata": {"page_label": "75", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "b894d4d8d829f58cd43faeac5288af1ec4a913f4eb228c98e4b9a68eab52b5ae", "class_name": "RelatedNodeInfo"}}, "hash": "32d9273e3509676a7a0568284a0b77143b7c410196d0dc6b5476668b46bfb3af", "text": "9) Les prestations relevant de l\u2019exercice l\u00e9gal des professions m\u00e9dicales \u00e0 savoir, les \nexamens, consultations, soins, hospitalisation, travaux d\u2019analyse et de biologies m\u00e9dicales et \nles fournitures de proth\u00e8ses effectu\u00e9es par les formations sanitaires, les mat\u00e9riels et produits \nservant \u00e0 la lutte contre le VIH/SIDA, la tuberculose, la fi\u00e8vre jaune et les infection s virales \ns\u00e9v\u00e8res li\u00e9es aux maladies infantiles et des personnes du 3\u00e8me \u00e2ge sans ressources, dans les \nconditions fix\u00e9es par voie r\u00e8glementaire, \u00e0 l\u2019exception des frais d\u2019h\u00e9bergement et de \nrestauration dans une clinique ou un \u00e9tablissement hospitalier.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "d4b4563a-9e81-441e-93c3-4b8548a37ba4": {"__data__": {"id_": "d4b4563a-9e81-441e-93c3-4b8548a37ba4", "embedding": null, "metadata": {"page_label": "75", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "e21afbec-49bc-4b7e-bf79-9543d34b4022", "node_type": "4", "metadata": {"page_label": "75", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "a0ac049eaf931cb558b51d5eb49f97975b2927e3557be51685992a037fd99c5c", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "6711779b-4160-446e-9f5d-7a0f0a65e827", "node_type": "1", "metadata": {"page_label": "75", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "32d9273e3509676a7a0568284a0b77143b7c410196d0dc6b5476668b46bfb3af", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "6a2a80b4-694c-4223-b071-92abdd31c624", "node_type": "1", "metadata": {"page_label": "75", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "f77b0159317d0bdc001e72bb1f53f9a7f0e90713fbcdb34a3133f3915620565b", "class_name": "RelatedNodeInfo"}}, "hash": "b894d4d8d829f58cd43faeac5288af1ec4a913f4eb228c98e4b9a68eab52b5ae", "text": "9) Les prestations relevant de l\u2019exercice l\u00e9gal des professions m\u00e9dicales \u00e0 savoir, les \nexamens, consultations, soins, hospitalisation, travaux d\u2019analyse et de biologies m\u00e9dicales et \nles fournitures de proth\u00e8ses effectu\u00e9es par les formations sanitaires, les mat\u00e9riels et produits \nservant \u00e0 la lutte contre le VIH/SIDA, la tuberculose, la fi\u00e8vre jaune et les infection s virales \ns\u00e9v\u00e8res li\u00e9es aux maladies infantiles et des personnes du 3\u00e8me \u00e2ge sans ressources, dans les \nconditions fix\u00e9es par voie r\u00e8glementaire, \u00e0 l\u2019exception des frais d\u2019h\u00e9bergement et de \nrestauration dans une clinique ou un \u00e9tablissement hospitalier. \n10) Les biens ci -apr\u00e8s : \n\u2022 lait liquide ; \n\u2022 lait en poudre ; \n\u2022 lait concentr\u00e9 ; \n\u2022 lait non concentr\u00e9 ; \n\u2022 lait sucr\u00e9 ; \n\u2022 lait non sucr\u00e9 ; \n\u2022 margarine ; \n\u2022 beurre ; \n\u2022 yaourts ; \n\u2022 journaux ; \n\u2022 papier journal ; \n\u2022 cahiers et manuels scolaires ; \n\u2022 pain ; \n\u2022 farine ; \n\u2022 levure ; \n\u2022 gluten ; \n\u2022 \u0153ufs ; \n\u2022 riz ; \n\u2022 m\u00e9dicaments ; \n\u2022 produits pharmaceutiques ; \n\u2022 conserves de sardines ; \n\u2022 conserves de pilchards ; \n\u2022 conserves de maquereaux ; \n\u2022 p\u00e2tes alimentaires ; \n\u2022 huiles de tables de fabrication locale ; \n\u2022 sel ; \n\u2022 les biens d\u2019\u00e9quipement pour les activit\u00e9s agricoles et l\u2019\u00e9levage \u00e0 l\u2019exclusion du secteur \nforestier et de la p\u00eache ; \n\u2022 les engrais agricoles et produits phytosanitaires suivant une liste arr\u00eat\u00e9e par le Ministre \ncharg\u00e9 des finances et le Ministre charg\u00e9 de l\u2019agriculture ; \n\u2022 les travaux de construction, les mat\u00e9riau x et les fournitures de services y relatives, les \nbiens d\u2019\u00e9quipements et fournitures personnalis\u00e9es des entreprises de tourisme \npr\u00e9sentant un nouvel investissement d\u2019un montant minimum de 300.000.000 FCFA hors \ntaxes.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "6a2a80b4-694c-4223-b071-92abdd31c624": {"__data__": {"id_": "6a2a80b4-694c-4223-b071-92abdd31c624", "embedding": null, "metadata": {"page_label": "75", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "e21afbec-49bc-4b7e-bf79-9543d34b4022", "node_type": "4", "metadata": {"page_label": "75", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "a0ac049eaf931cb558b51d5eb49f97975b2927e3557be51685992a037fd99c5c", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "d4b4563a-9e81-441e-93c3-4b8548a37ba4", "node_type": "1", "metadata": {"page_label": "75", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "b894d4d8d829f58cd43faeac5288af1ec4a913f4eb228c98e4b9a68eab52b5ae", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "897f74f5-099d-48f3-93d5-ad640416d912", "node_type": "1", "metadata": {"page_label": "76", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "f629257b2cefa46777bfdccae40fdaac3fc429521bc0d38b508239f4fe708ef3", "class_name": "RelatedNodeInfo"}}, "hash": "f77b0159317d0bdc001e72bb1f53f9a7f0e90713fbcdb34a3133f3915620565b", "text": "11) Les importations suivantes : \n\u2022 import ation des biens exon\u00e9r\u00e9s, en application des dispositions de l\u2019article 241 du Code \ndes douanes de la CEMAC, compl\u00e9t\u00e9 par l\u2019Acte 2/92 -UDEAC.556.SEI ; \n\u2022 importation des bateaux de p\u00eache et des a\u00e9ronefs. \n12) Les ventes de biens usag\u00e9s faites par les personnes q ui les ont utilis\u00e9s pour les besoins \nde leur exploitation. \n13) Les ventes de gaz butane.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "897f74f5-099d-48f3-93d5-ad640416d912": {"__data__": {"id_": "897f74f5-099d-48f3-93d5-ad640416d912", "embedding": null, "metadata": {"page_label": "76", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, 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Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "f77b0159317d0bdc001e72bb1f53f9a7f0e90713fbcdb34a3133f3915620565b", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "6a545383-59b6-46d6-bf1c-46bd1e635729", "node_type": "1", "metadata": {"page_label": "76", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "cff829a8ad3c183e825e0f2f10a6f5b22364f0eea33b766332cce7eb703a9143", "class_name": "RelatedNodeInfo"}}, "hash": "f629257b2cefa46777bfdccae40fdaac3fc429521bc0d38b508239f4fe708ef3", "text": "14) Les importations, effectu\u00e9es par les entreprises qui r\u00e9alisent des op\u00e9rations relevant du \nCode minier, de biens amortissables qui ne peuvent \u00eatre fournis sur le ma rch\u00e9 national et \npr\u00e9vus sur une liste fix\u00e9e par arr\u00eat\u00e9 conjoint des Ministres charg\u00e9s des finances et des mines. \n15) Les services rendus \u00e0 leurs adh\u00e9rents par les groupements d\u2019int\u00e9r\u00eat \u00e9conomique \nconstitu\u00e9s de personnes physiques ou morales exer\u00e7ant une ac tivit\u00e9 exon\u00e9r\u00e9e de la TVA ou \npour laquelle elles n\u2019ont pas la qualit\u00e9 d\u2019assujetti, sont exon\u00e9r\u00e9s de la taxe \u00e0 condition qu\u2019ils \nconcourent directement ou exclusivement \u00e0 la r\u00e9alisation de ces op\u00e9rations exon\u00e9r\u00e9es ou \nexclues du champ d\u2019application de la TVA et que les sommes r\u00e9clam\u00e9es aux adh\u00e9rents \ncorrespondent exactement \u00e0 la part incombant dans les d\u00e9penses communes. \n16) Les financements accord\u00e9s aux entreprises ayant pour objet principal la mise \u00e0 \ndisposition de logements sociaux \u00e0 la condition que le fin ancement accord\u00e9 soit \nexclusivement r\u00e9serv\u00e9 \u00e0 la r\u00e9alisation de locaux d\u2019habitation \u00e0 caract\u00e8re social, reconnu par \nun agr\u00e9ment du Minist\u00e8re en charge de l\u2019Habitat. \n17) Les pr\u00eats immobiliers d\u2019un montant inf\u00e9rieur \u00e0 50.000.000 FCFA, accord\u00e9s \u00e0 des \npersonne s physiques pour l\u2019acquisition ou la construction d\u2019une r\u00e9sidence au Gabon. \n18) Les op\u00e9rations d\u2019importation des mat\u00e9riels et outillages neufs destin\u00e9s exclusivement \u00e0 \nla construction par les promoteurs publics et priv\u00e9s, d\u00fbment agr\u00e9\u00e9s \u00e0 cet effet, de loge ments \n\u00e0 caract\u00e8re socio -\u00e9conomique.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "6a545383-59b6-46d6-bf1c-46bd1e635729": {"__data__": {"id_": "6a545383-59b6-46d6-bf1c-46bd1e635729", "embedding": null, "metadata": {"page_label": "76", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "0d1bfa2c-102a-4b2e-8cb0-227d9394a140", "node_type": "4", "metadata": {"page_label": "76", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "ccb5ccf855f62be64fd0e2fe17edc6f88dc2f8e018cad7ca46ee9827ba9d6687", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "897f74f5-099d-48f3-93d5-ad640416d912", "node_type": "1", "metadata": {"page_label": "76", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "f629257b2cefa46777bfdccae40fdaac3fc429521bc0d38b508239f4fe708ef3", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "b91956c0-e39d-4c72-90c4-4485df69e6c6", "node_type": "1", "metadata": {"page_label": "76", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "3bfa23bdea260c6aa98e4dc99a863a6cb1dace64b43216692de9f3611129011d", "class_name": "RelatedNodeInfo"}}, "hash": "cff829a8ad3c183e825e0f2f10a6f5b22364f0eea33b766332cce7eb703a9143", "text": "16) Les financements accord\u00e9s aux entreprises ayant pour objet principal la mise \u00e0 \ndisposition de logements sociaux \u00e0 la condition que le fin ancement accord\u00e9 soit \nexclusivement r\u00e9serv\u00e9 \u00e0 la r\u00e9alisation de locaux d\u2019habitation \u00e0 caract\u00e8re social, reconnu par \nun agr\u00e9ment du Minist\u00e8re en charge de l\u2019Habitat. \n17) Les pr\u00eats immobiliers d\u2019un montant inf\u00e9rieur \u00e0 50.000.000 FCFA, accord\u00e9s \u00e0 des \npersonne s physiques pour l\u2019acquisition ou la construction d\u2019une r\u00e9sidence au Gabon. \n18) Les op\u00e9rations d\u2019importation des mat\u00e9riels et outillages neufs destin\u00e9s exclusivement \u00e0 \nla construction par les promoteurs publics et priv\u00e9s, d\u00fbment agr\u00e9\u00e9s \u00e0 cet effet, de loge ments \n\u00e0 caract\u00e8re socio -\u00e9conomique. \n19) Les travaux de construction des logements et d\u2019am\u00e9nagement des terrains \u00e0 b\u00e2tir en \nzones urbaines, les mat\u00e9riaux et fournitures y int\u00e9gr\u00e9s ainsi que les travaux \nd\u2019assainissement, de voirie et de r\u00e9seaux divers (VRD) destin\u00e9s \u00e0 des logements socio -\n\u00e9conomiques et r\u00e9alis\u00e9s par les promoteurs publics et priv\u00e9s d\u00fbment agr\u00e9\u00e9s \u00e0 cet effet. Les \nmodalit\u00e9s pratiques de l\u2019exon\u00e9ration sont fix\u00e9es par arr\u00eat\u00e9 conjoint du Ministre en charge \ndes finances et du Ministre en charge de l \u2019habitat. \n20) L\u2019acquisition des mat\u00e9riels et \u00e9quipements servant \u00e0 la production et \u00e0 la promotion des \n\u00e9nergies renouvelables. \nSection 4 - Territorialit\u00e9 \nArt.211. - Sont soumises \u00e0 la TVA toutes les affaires r\u00e9alis\u00e9es au Gabon, non comprises dans \nla liste d es exon\u00e9rations pr\u00e9vue \u00e0 l\u2019article 210 ci -dessus, alors m\u00eame que le domicile ou la \nr\u00e9sidence de la personne physique ou le si\u00e8ge de la soci\u00e9t\u00e9 assujettie serait situ\u00e9 en dehors \ndes limites territoriales du Gabon.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "b91956c0-e39d-4c72-90c4-4485df69e6c6": {"__data__": {"id_": "b91956c0-e39d-4c72-90c4-4485df69e6c6", "embedding": null, "metadata": {"page_label": "76", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "0d1bfa2c-102a-4b2e-8cb0-227d9394a140", "node_type": "4", "metadata": {"page_label": "76", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "ccb5ccf855f62be64fd0e2fe17edc6f88dc2f8e018cad7ca46ee9827ba9d6687", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "6a545383-59b6-46d6-bf1c-46bd1e635729", "node_type": "1", "metadata": {"page_label": "76", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "cff829a8ad3c183e825e0f2f10a6f5b22364f0eea33b766332cce7eb703a9143", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "4396f2f4-5961-4b61-a0d2-6f915ee48458", "node_type": "1", "metadata": {"page_label": "77", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "62f78a514d4a3587a064fadb114dd4ec3182bb7fed5d98b4381203e3d9f3ff97", "class_name": "RelatedNodeInfo"}}, "hash": "3bfa23bdea260c6aa98e4dc99a863a6cb1dace64b43216692de9f3611129011d", "text": "Les \nmodalit\u00e9s pratiques de l\u2019exon\u00e9ration sont fix\u00e9es par arr\u00eat\u00e9 conjoint du Ministre en charge \ndes finances et du Ministre en charge de l \u2019habitat. \n20) L\u2019acquisition des mat\u00e9riels et \u00e9quipements servant \u00e0 la production et \u00e0 la promotion des \n\u00e9nergies renouvelables. \nSection 4 - Territorialit\u00e9 \nArt.211. - Sont soumises \u00e0 la TVA toutes les affaires r\u00e9alis\u00e9es au Gabon, non comprises dans \nla liste d es exon\u00e9rations pr\u00e9vue \u00e0 l\u2019article 210 ci -dessus, alors m\u00eame que le domicile ou la \nr\u00e9sidence de la personne physique ou le si\u00e8ge de la soci\u00e9t\u00e9 assujettie serait situ\u00e9 en dehors \ndes limites territoriales du Gabon. \nUne affaire est r\u00e9put\u00e9e faite au Gabon, s\u2019i l s\u2019agit d\u2019une vente, lorsque celle -ci est r\u00e9alis\u00e9e aux \nconditions de livraison de la marchandise au Gabon ou, s\u2019il s\u2019agit des autres op\u00e9rations, \nlorsque le service rendu, le droit c\u00e9d\u00e9 ou l\u2019objet lou\u00e9 est utilis\u00e9 ou exploit\u00e9 au Gabon. \nLes commissions sont r\u00e9put\u00e9es \u00eatre per\u00e7ues dans un \u00c9tat membre \u00e0 l\u2019occasion des ventes de \ntitres de transport par les agences de voyage ou les entreprises ayant une activit\u00e9 de cette \nnature quels que soient la destination, le mode de transport ou le si\u00e8ge de la soci\u00e9t\u00e9 de \ntransport. \nPar exception, en ce qui concerne les transports internationaux, les op\u00e9rations sont r\u00e9put\u00e9es \nfaites dans l\u2019\u00c9tat du lieu du domicile ou de la r\u00e9sidence habituelle, s\u2019il s\u2019agit d\u2019un transporteur \nindividuel, ou du lieu du si\u00e8ge, s\u2019il s\u2019agit d\u2019une soc i\u00e9t\u00e9, alors m\u00eame que le principal de \nl\u2019op\u00e9ration s\u2019effectuerait hors de cet \u00c9tat.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "4396f2f4-5961-4b61-a0d2-6f915ee48458": {"__data__": {"id_": "4396f2f4-5961-4b61-a0d2-6f915ee48458", "embedding": null, "metadata": {"page_label": "77", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "c132e43b-8146-4141-b7ce-a87a101927de", "node_type": "4", "metadata": {"page_label": "77", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "60c704b9132fdb3a8beb2c6d0e90e9ff0266f92709cf1b83a5038f8e800da4e6", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "b91956c0-e39d-4c72-90c4-4485df69e6c6", "node_type": "1", "metadata": {"page_label": "76", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "3bfa23bdea260c6aa98e4dc99a863a6cb1dace64b43216692de9f3611129011d", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "4901f9f8-540c-4940-a9c4-249f1dcaa02b", "node_type": "1", "metadata": {"page_label": "77", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "d7de97aec61da1c00843182777dceca7576236f9453d788e2070480ab989abd8", "class_name": "RelatedNodeInfo"}}, "hash": "62f78a514d4a3587a064fadb114dd4ec3182bb7fed5d98b4381203e3d9f3ff97", "text": "Le terme Gabon d\u00e9signe le territoire national, l\u2019espace a\u00e9rien, la mer territoriale et les autres \nzones maritimes sur lesquelles, en conformit\u00e9 avec le droit international, l a R\u00e9publique \nGabonaise a des droits souverains aux fins de l\u2019exploitation des ressources naturelles des \nfonds marins, de leur sous -sol et des eaux sur jacentes. \nChapitre 2 - Modalit\u00e9s de calcul \nSection 1 - Fait g\u00e9n\u00e9rateur et exigibilit\u00e9 \nArt.212. - Le fait g \u00e9n\u00e9rateur de la TVA se d\u00e9finit comme \u00e9tant l\u2019\u00e9v\u00e9nement qui donne \nnaissance \u00e0 la cr\u00e9ance de l\u2019\u00c9tat. \nLe fait g\u00e9n\u00e9rateur se produit \u00e0 : \n\u2022 la livraison pour les ventes ; \n\u2022 la premi\u00e8re mise \u00e0 la consommation pour les importations ; \n\u2022 la livraison des biens et marchan dises en ce qui concerne les \u00e9changes de biens et les \ntravaux \u00e0 fa\u00e7on ; \n\u2022 l\u2019ex\u00e9cution des services et travaux en ce qui concerne les prestations de services et les \ntravaux immobiliers ; \n\u2022 l\u2019encaissement du prix en ce qui concerne les autres op\u00e9rations. \nPar exception \u00e0 ce qui pr\u00e9c\u00e8de, le fait g\u00e9n\u00e9rateur est constitu\u00e9 par la premi\u00e8re utilisation, ou \nla premi\u00e8re mise en service, dans le cas des livraisons ou des prestations \u00e0 soi -m\u00eame. \nArt.213. - L\u2019exigibilit\u00e9 de la TVA se d\u00e9finit comme le droit que les services charg\u00e9s du \nrecouvrement de la taxe peuvent faire valoir \u00e0 un moment donn\u00e9 aupr\u00e8s du redevable, pour \nen obtenir le paiement.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "4901f9f8-540c-4940-a9c4-249f1dcaa02b": {"__data__": {"id_": "4901f9f8-540c-4940-a9c4-249f1dcaa02b", "embedding": null, "metadata": {"page_label": "77", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "c132e43b-8146-4141-b7ce-a87a101927de", "node_type": "4", "metadata": {"page_label": "77", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "60c704b9132fdb3a8beb2c6d0e90e9ff0266f92709cf1b83a5038f8e800da4e6", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "4396f2f4-5961-4b61-a0d2-6f915ee48458", "node_type": "1", "metadata": {"page_label": "77", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "62f78a514d4a3587a064fadb114dd4ec3182bb7fed5d98b4381203e3d9f3ff97", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "5179cadc-bb77-4af4-855c-8555ec8590d6", "node_type": "1", "metadata": {"page_label": "78", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "362b43756c6e08dce0a1c837de7e6710a8d677f978509fda7a64e956f1df4fac", "class_name": "RelatedNodeInfo"}}, "hash": "d7de97aec61da1c00843182777dceca7576236f9453d788e2070480ab989abd8", "text": "Par exception \u00e0 ce qui pr\u00e9c\u00e8de, le fait g\u00e9n\u00e9rateur est constitu\u00e9 par la premi\u00e8re utilisation, ou \nla premi\u00e8re mise en service, dans le cas des livraisons ou des prestations \u00e0 soi -m\u00eame. \nArt.213. - L\u2019exigibilit\u00e9 de la TVA se d\u00e9finit comme le droit que les services charg\u00e9s du \nrecouvrement de la taxe peuvent faire valoir \u00e0 un moment donn\u00e9 aupr\u00e8s du redevable, pour \nen obtenir le paiement. \nLa TVA est exigible : \n\u2022 pour les importations, lors de la mise \u00e0 la consommation ; \n\u2022 pour les ventes, les livraisons, y compris les livraisons \u00e0 soi -m\u00eame, lors de la r\u00e9alisation \ndu fait g\u00e9n\u00e9rateur ; \n\u2022 pour les prestations de services et les op\u00e9rations r\u00e9alis\u00e9es avec l\u2019\u00c9tat ou les collectivit\u00e9s \nlocales, au moment de l\u2019encaissement du prix ou des acomptes. En cas d\u2019escompte d\u2019 un \neffet de commerce, la TVA est exigible \u00e0 la date de l\u2019\u00e9ch\u00e9ance de l\u2019effet. \nLes prestataires de services et les entrepreneurs de travaux immobiliers peuvent \u00eatre \nautoris\u00e9s \u00e0 acquitter la TVA d\u2019apr\u00e8s les d\u00e9bits. Cette autorisation ne vise pas les op\u00e9ratio ns \nr\u00e9alis\u00e9es avec l\u2019\u00c9tat ou les Collectivit\u00e9s locales. \nTout paiement avant la note de d\u00e9bit rend la taxe exigible lors de l\u2019encaissement. \nArt.214. - Toute personne qui mentionne la TVA sur une facture ou sur tout autre document \nen tenant lieu est redevable de la taxe du seul fait de sa facturation. \nSection 2 - Base d\u2019imposition \nArt.215. - (L.F.R.2017) La base d\u2019imposition est constitu\u00e9e par toutes les sommes, valeurs, \nbiens ou services re\u00e7us en contrepartie de l\u2019op\u00e9ration, y compris les subventions ainsi que", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "5179cadc-bb77-4af4-855c-8555ec8590d6": {"__data__": {"id_": "5179cadc-bb77-4af4-855c-8555ec8590d6", "embedding": null, "metadata": {"page_label": "78", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "794578fb-8b00-49d5-ad61-7bff50a4cd59", "node_type": "4", "metadata": {"page_label": "78", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "66536f835ba161760c2bfc084bbf10136406d08870c5be7d6e256a453d854879", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "4901f9f8-540c-4940-a9c4-249f1dcaa02b", "node_type": "1", "metadata": {"page_label": "77", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "d7de97aec61da1c00843182777dceca7576236f9453d788e2070480ab989abd8", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "1f4bdfc2-72e2-4869-a096-a59cc71dcc58", "node_type": "1", "metadata": {"page_label": "78", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "7247db91bef9c63aa3e5082c912a30aa17d95d7fc51bc1001edb2e6b2f00cce3", "class_name": "RelatedNodeInfo"}}, "hash": "362b43756c6e08dce0a1c837de7e6710a8d677f978509fda7a64e956f1df4fac", "text": "tous les frais, taxes et pr\u00e9l\u00e8vements de toute nature \u00e0 l\u2019exclusion de la contribution sp\u00e9ciale \nde solidarit\u00e9 et de la TVA elle -m\u00eame. \nLa base d\u2019imposition est notamment constitu\u00e9e par : \n\u2022 le montant des march\u00e9s, m\u00e9moires ou factures pour les travaux immobili ers ; \n\u2022 la valeur des produits re\u00e7us en paiement du bien livr\u00e9, augment\u00e9e \u00e9ventuellement du \nmontant de la soulte encaiss\u00e9e pour les \u00e9changes ; \n\u2022 toutes les sommes et tous les avantages re\u00e7us et, le cas \u00e9ch\u00e9ant, la valeur des biens \nincorpor\u00e9s dans l\u2019ex\u00e9cution d u service, en ce qui concerne les prestations de services ; \n\u2022 le prix de revient pour les livraisons \u00e0 soi -m\u00eame ; \n\u2022 la diff\u00e9rence entre le prix d\u2019achat et le prix de revente en ce qui concerne le commerce \ndes biens d\u2019occasion ; \n\u2022 la diff\u00e9rence entre le prix tota l pay\u00e9 par le client et le prix effectif factur\u00e9 \u00e0 l\u2019agence de \nvoyage par les entreprises qui ex\u00e9cutent mat\u00e9riellement les services pour les clients. \nLa base imposable des factures des abonn\u00e9s de la Soci\u00e9t\u00e9 d\u2019\u00c9nergie et d\u2019Eau du Gabon en \nabr\u00e9g\u00e9 SEEG, b\u00e9n\u00e9f iciaires du tarif social, ainsi que ceux qui ne consomment pas une quantit\u00e9 \nd\u2019\u00e9lectricit\u00e9 sup\u00e9rieure \u00e0 3 kW, est r\u00e9duite de 50 %. \nLa m\u00eame r\u00e9duction de 50 % s\u2019applique \u00e9galement aux contributions sp\u00e9ciales eau et \n\u00e9lectricit\u00e9 dont sont passibles les abonn\u00e9s vis\u00e9s au paragraphe pr\u00e9c\u00e9dent du pr\u00e9sent article. \nArt.216. - La base d\u2019imposition en ce qui concerne les importations est \u00e9tablie en ajoutant \u00e0 \nla valeur du bien telle qu\u2019elle est d\u00e9finie par la r\u00e9glementation douani\u00e8re, le montant des \ndroits de douane et d u droit d\u2019accises.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "1f4bdfc2-72e2-4869-a096-a59cc71dcc58": {"__data__": {"id_": "1f4bdfc2-72e2-4869-a096-a59cc71dcc58", "embedding": null, "metadata": {"page_label": "78", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "794578fb-8b00-49d5-ad61-7bff50a4cd59", "node_type": "4", "metadata": {"page_label": "78", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "66536f835ba161760c2bfc084bbf10136406d08870c5be7d6e256a453d854879", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "5179cadc-bb77-4af4-855c-8555ec8590d6", "node_type": "1", "metadata": {"page_label": "78", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "362b43756c6e08dce0a1c837de7e6710a8d677f978509fda7a64e956f1df4fac", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "73aaec7f-1c85-427d-951f-f6ebe7c31fab", "node_type": "1", "metadata": {"page_label": "78", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "b66b058a7c1a09dd9de954a77cc9a6ade6ff63e623811f2bec864f0c64be1d19", "class_name": "RelatedNodeInfo"}}, "hash": "7247db91bef9c63aa3e5082c912a30aa17d95d7fc51bc1001edb2e6b2f00cce3", "text": "La base imposable des factures des abonn\u00e9s de la Soci\u00e9t\u00e9 d\u2019\u00c9nergie et d\u2019Eau du Gabon en \nabr\u00e9g\u00e9 SEEG, b\u00e9n\u00e9f iciaires du tarif social, ainsi que ceux qui ne consomment pas une quantit\u00e9 \nd\u2019\u00e9lectricit\u00e9 sup\u00e9rieure \u00e0 3 kW, est r\u00e9duite de 50 %. \nLa m\u00eame r\u00e9duction de 50 % s\u2019applique \u00e9galement aux contributions sp\u00e9ciales eau et \n\u00e9lectricit\u00e9 dont sont passibles les abonn\u00e9s vis\u00e9s au paragraphe pr\u00e9c\u00e9dent du pr\u00e9sent article. \nArt.216. - La base d\u2019imposition en ce qui concerne les importations est \u00e9tablie en ajoutant \u00e0 \nla valeur du bien telle qu\u2019elle est d\u00e9finie par la r\u00e9glementation douani\u00e8re, le montant des \ndroits de douane et d u droit d\u2019accises. \nPour l\u2019introduction sur le territoire gabonais, elle est constitu\u00e9e par la valeur sortie usine, \u00e0 \nl\u2019exception des frais d\u2019approche. \nArt.217. - Sont exclus de la base d\u2019imposition : \n\u2022 les escomptes de caisse, remises, rabais et ristournes et autres r\u00e9ductions de prix \nconsenties \u00e0 condition qu\u2019ils b\u00e9n\u00e9ficient effectivement et pour leur montant exact au \nclient ; \n\u2022 les d\u00e9bours qui ne sont que des remboursements de frais et qui sont factur\u00e9s pour leur \nmontant exact au client ; \n\u2022 les encaissements qui ne sont pas la contrepartie d\u2019une affaire. \nArt.218. - Sont \u00e9galement exclues de la base d\u2019imposition, les sommes per\u00e7ues \u00e0 titre de \nconsignation lors de la livraison d\u2019emballages identifiables, r\u00e9cup\u00e9rables et r\u00e9utilisables. \nLorsque ces emballages n\u2019ont pas \u00e9t\u00e9 rendus au terme des d\u00e9lais d\u2019usage de la profession, la \nTVA est due sur le prix de cession. \nArt.219.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "73aaec7f-1c85-427d-951f-f6ebe7c31fab": {"__data__": {"id_": "73aaec7f-1c85-427d-951f-f6ebe7c31fab", "embedding": null, "metadata": {"page_label": "78", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "794578fb-8b00-49d5-ad61-7bff50a4cd59", "node_type": "4", "metadata": {"page_label": "78", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "66536f835ba161760c2bfc084bbf10136406d08870c5be7d6e256a453d854879", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "1f4bdfc2-72e2-4869-a096-a59cc71dcc58", "node_type": "1", "metadata": {"page_label": "78", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "7247db91bef9c63aa3e5082c912a30aa17d95d7fc51bc1001edb2e6b2f00cce3", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "7fc322a6-0846-4e8d-bfde-5ca7dc57a54c", "node_type": "1", "metadata": {"page_label": "79", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "d4ed1c6cf5099a922001f5ab9b214bda5b8ab75e66ceff5ecca22d1d91c455c9", "class_name": "RelatedNodeInfo"}}, "hash": "b66b058a7c1a09dd9de954a77cc9a6ade6ff63e623811f2bec864f0c64be1d19", "text": "Art.218. - Sont \u00e9galement exclues de la base d\u2019imposition, les sommes per\u00e7ues \u00e0 titre de \nconsignation lors de la livraison d\u2019emballages identifiables, r\u00e9cup\u00e9rables et r\u00e9utilisables. \nLorsque ces emballages n\u2019ont pas \u00e9t\u00e9 rendus au terme des d\u00e9lais d\u2019usage de la profession, la \nTVA est due sur le prix de cession. \nArt.219. - En ce qui concerne les march\u00e9s de l\u2019\u00c9tat financ\u00e9s par les budgets publics, les pr\u00eats \nou aides ext\u00e9rieurs, la base de la TVA est c onstitu\u00e9e par le montant des march\u00e9s toutes taxes \ncomprises \u00e0 l\u2019exclusion de la TVA. \nLes dispositions de l\u2019alin\u00e9a pr\u00e9c\u00e9dent s\u2019appliquent \u00e9galement aux march\u00e9s concernant les \n\u00e9tablissements publics \u00e0 caract\u00e8re industriel, commercial, scientifique, technique et \nadministratif, les soci\u00e9t\u00e9s d\u2019\u00e9conomie mixte, les collectivit\u00e9s et organismes de droit public \njouissant ou non de la personnalit\u00e9 juridique et de l\u2019autonomie financi\u00e8re. \nArt.220. - La base d\u2019imposition est arrondie au millier de francs CFA inf\u00e9rieur.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "7fc322a6-0846-4e8d-bfde-5ca7dc57a54c": {"__data__": {"id_": "7fc322a6-0846-4e8d-bfde-5ca7dc57a54c", "embedding": null, "metadata": {"page_label": "79", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "bde81e08-f442-4f15-8eb8-0b5ccbc44ae8", "node_type": "4", "metadata": {"page_label": "79", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "e54e6ab87658a3e259615f1f6ccf626e0338b053bdf00dca6dc050cecd141997", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "73aaec7f-1c85-427d-951f-f6ebe7c31fab", "node_type": "1", "metadata": {"page_label": "78", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "b66b058a7c1a09dd9de954a77cc9a6ade6ff63e623811f2bec864f0c64be1d19", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "c9aa5c9c-286a-4469-a27e-6a8b7d02d7f2", "node_type": "1", "metadata": {"page_label": "79", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "95af25c3b89078d52b5d40008fb740452527e233cee6cb9abe2b74e1ad518fdb", "class_name": "RelatedNodeInfo"}}, "hash": "d4ed1c6cf5099a922001f5ab9b214bda5b8ab75e66ceff5ecca22d1d91c455c9", "text": "Section 3 - Taux \nArt.221. - Les taux de la TVA sont les suivants : \n\u2022 taux normal : 18 % applicable \u00e0 toutes les op\u00e9rations taxables \u00e0 l\u2019exclusion des \nop\u00e9rations soumises au taux r\u00e9duit de 10 % ou au taux z\u00e9ro ; \n\u2022 taux r\u00e9duit : 10 % applicable aux op\u00e9rations de pr oduction et vente portant sur les \nproduits suivants : \n- eaux min\u00e9rales produites au Gabon ; \n- viandes et volailles d\u2019importation ; \n- huile de table import\u00e9e ; \n- sucre ; \n- arachide import\u00e9e ; \n- lessive ; \n- fer \u00e0 b\u00e9ton ; \n- ordinateurs fixes et portables bureautiques ; \n- mat\u00e9r iel de p\u00eache ; \n- moteurs hors -bord ; \n- pi\u00e8ces d\u00e9tach\u00e9es auto ; \n- essieux automobiles ; \n- carreaux de construction ; \n- pointes ; \n- imperm\u00e9ables ; \n- concentr\u00e9s de tomate ; \n- conserves de l\u00e9gumes secs et de l\u00e9gumes verts ; \n- conserves de fruit ; \n- fourniture d\u2019eau et d\u2019\u00e9lectrici t\u00e9, sur la consommation des compteurs sociaux et \nclassiques ; \n\u2022 taux r\u00e9duit : 5 % applicable aux op\u00e9rations de vente et de prestations de services portant \nsur les produits et services suivants : \n- ciment ; \n\u2022 taux z\u00e9ro : 0 % applicable aux exportations, aux transports interna -tionaux, aux \nop\u00e9rations d\u2019avitaillements en carburant et aux op\u00e9rations d\u2019entretien et r\u00e9paration \neffectu\u00e9es sur les a\u00e9ronefs et navires affect\u00e9s au trafic international. \nLes taux du pr\u00e9sent article sont applicables \u00e0 u ne base hors TVA et concernent aussi bien les \nmarchandises et services produits localement que les biens import\u00e9s.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "c9aa5c9c-286a-4469-a27e-6a8b7d02d7f2": {"__data__": {"id_": "c9aa5c9c-286a-4469-a27e-6a8b7d02d7f2", "embedding": null, "metadata": {"page_label": "79", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "bde81e08-f442-4f15-8eb8-0b5ccbc44ae8", "node_type": "4", "metadata": {"page_label": "79", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "e54e6ab87658a3e259615f1f6ccf626e0338b053bdf00dca6dc050cecd141997", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "7fc322a6-0846-4e8d-bfde-5ca7dc57a54c", "node_type": "1", "metadata": {"page_label": "79", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "d4ed1c6cf5099a922001f5ab9b214bda5b8ab75e66ceff5ecca22d1d91c455c9", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "3ea83f7a-093b-4267-a055-55b198a810a6", "node_type": "1", "metadata": {"page_label": "80", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "ee80c7250ee46b2872d37d641fe1488d78b9e8d6de17ae49979035819d0d660a", "class_name": "RelatedNodeInfo"}}, "hash": "95af25c3b89078d52b5d40008fb740452527e233cee6cb9abe2b74e1ad518fdb", "text": "Les taux du pr\u00e9sent article sont applicables \u00e0 u ne base hors TVA et concernent aussi bien les \nmarchandises et services produits localement que les biens import\u00e9s. \nSection 4 - D\u00e9ductions \nSous -section 1 - Principes \nArt.222. - La TVA ayant grev\u00e9 en amont les \u00e9l\u00e9ments du prix d\u2019une op\u00e9ration imposable est \nd\u00e9ductible de la TVA applicable \u00e0 cette op\u00e9ration. \nLe droit \u00e0 d\u00e9duction prend naissance lorsque la taxe devient exigible chez l\u2019assujetti. Les \nd\u00e9ductions ant\u00e9rieures omises peuvent \u00eatre r\u00e9par\u00e9es et prises en compte jusqu\u2019au douzi\u00e8me \nmois qui suit celui au co urs duquel le droit a pris naissance. \nPour les importations, le droit \u00e0 d\u00e9duction prend naissance lors de la mise \u00e0 la \nconsommation.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "3ea83f7a-093b-4267-a055-55b198a810a6": {"__data__": {"id_": "3ea83f7a-093b-4267-a055-55b198a810a6", "embedding": null, "metadata": {"page_label": "80", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "659276ff-f3b1-42ef-a806-fea87502856e", "node_type": "4", "metadata": {"page_label": "80", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "0fca1cabe0dd3da65bc63f7a25fb6be265c05f51a108b038a233a359c7e83975", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "c9aa5c9c-286a-4469-a27e-6a8b7d02d7f2", "node_type": "1", "metadata": {"page_label": "79", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "95af25c3b89078d52b5d40008fb740452527e233cee6cb9abe2b74e1ad518fdb", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "6f0d74f6-a763-4654-ada9-3d50898f85e0", "node_type": "1", "metadata": {"page_label": "80", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "27b9eed896cbe26445acd9ab99e3d63c4eb1879624e6a697001fa24b1c0542e6", "class_name": "RelatedNodeInfo"}}, "hash": "ee80c7250ee46b2872d37d641fe1488d78b9e8d6de17ae49979035819d0d660a", "text": "Pour les prestations de service r\u00e9alis\u00e9es par les fournisseurs non -r\u00e9sidents, le droit \u00e2 \nd\u00e9duction prend naissance \u00e0 compte r du mois qui suit celui au cours duquel l\u2019exigibilit\u00e9 \nintervient. \nLes assujettis sont autoris\u00e9s \u00e0 d\u00e9duire la TVA aff\u00e9rente aux livraisons \u00e0 soi -m\u00eame de biens. \nLa TVA aff\u00e9rente aux biens ne constituant pas des immobilisations d\u00e9tenues en stocks \u00e0 la \ndate \u00e2 laquelle l\u2019entreprise devient redevable est d\u00e9ductible si ces biens sont destin\u00e9s \nexclusivement \u00e0 la r\u00e9alisation d\u2019op\u00e9rations ouvrant droit \u00e0 d\u00e9duction. La taxe ayant grev\u00e9 les \nimmobilisations d\u00e9tenues par les entreprises qui deviennent redevables de la T VA n\u2019ouvre \npas droit \u00e0 d\u00e9duction. \nArt.223. - La TVA dont les entreprises peuvent op\u00e9rer la d\u00e9duction est celle qui figure sur : \n\u2022 les factures d\u00e9livr\u00e9es par les fournisseurs immatricul\u00e9s et mentionnant son NIF. \nToutefois, en ce qui concerne les fournisseurs \u00e9 trangers, ces conditions ne sont pas \nexig\u00e9es ; \n\u2022 les documents d\u2019importation ; \n\u2022 les d\u00e9clarations souscrites par le redevable en cas de livraison \u00e0 soi -m\u00eame. \nSous -section 2 - Exclusions du droit \u00e0 d\u00e9duction \nArt.224. - N\u2019ouvre pas droit \u00e0 d\u00e9duction la taxe ayant grev\u00e9 : \n\u2022 les d\u00e9penses de logement, h\u00e9bergement, restauration, r\u00e9ception, spectacle et de \ntransport de personnes.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "6f0d74f6-a763-4654-ada9-3d50898f85e0": {"__data__": {"id_": "6f0d74f6-a763-4654-ada9-3d50898f85e0", "embedding": null, "metadata": {"page_label": "80", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "659276ff-f3b1-42ef-a806-fea87502856e", "node_type": "4", "metadata": {"page_label": "80", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "0fca1cabe0dd3da65bc63f7a25fb6be265c05f51a108b038a233a359c7e83975", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "3ea83f7a-093b-4267-a055-55b198a810a6", "node_type": "1", "metadata": {"page_label": "80", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "ee80c7250ee46b2872d37d641fe1488d78b9e8d6de17ae49979035819d0d660a", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "8815546c-d696-4c0f-956e-6e3355eb9b7b", "node_type": "1", "metadata": {"page_label": "80", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "0df499761281114b304eda3bb403c2e971ba29d9478adc18915f4405c7f6a6ff", "class_name": "RelatedNodeInfo"}}, "hash": "27b9eed896cbe26445acd9ab99e3d63c4eb1879624e6a697001fa24b1c0542e6", "text": "Art.223. - La TVA dont les entreprises peuvent op\u00e9rer la d\u00e9duction est celle qui figure sur : \n\u2022 les factures d\u00e9livr\u00e9es par les fournisseurs immatricul\u00e9s et mentionnant son NIF. \nToutefois, en ce qui concerne les fournisseurs \u00e9 trangers, ces conditions ne sont pas \nexig\u00e9es ; \n\u2022 les documents d\u2019importation ; \n\u2022 les d\u00e9clarations souscrites par le redevable en cas de livraison \u00e0 soi -m\u00eame. \nSous -section 2 - Exclusions du droit \u00e0 d\u00e9duction \nArt.224. - N\u2019ouvre pas droit \u00e0 d\u00e9duction la taxe ayant grev\u00e9 : \n\u2022 les d\u00e9penses de logement, h\u00e9bergement, restauration, r\u00e9ception, spectacle et de \ntransport de personnes. Cette exclusion ne concerne pas les d\u00e9penses support\u00e9es au titre \nde leur activit\u00e9 imposable par les professionnels de l\u2019h\u00f4tellerie, de la resta uration, du \nspectacle ou du transport de personnes ; \n\u2022 les importations de biens et marchandises r\u00e9exp\u00e9di\u00e9es en l\u2019\u00e9tat ; \n\u2022 les produits p\u00e9troliers \u00e0 l\u2019exception de ceux utilis\u00e9s par des appareils fixes comme \ncombustibles ou agents de fabrication dans les entre prises industrielles ; \n\u2022 les biens c\u00e9d\u00e9s sans r\u00e9mun\u00e9ration ou moyennant une r\u00e9mun\u00e9ration tr\u00e8s inf\u00e9rieure \u00e0 leur \nprix normal, notamment \u00e0 titre de commission, salaire, gratification, cadeau, quelle que \nsoit la qualit\u00e9 du b\u00e9n\u00e9ficiaire ou la forme de la distrib ution, sauf s\u2019il s\u2019agit de biens dont la \nvaleur n\u2019exc\u00e8de pas 10.000 FCFA ; \n\u2022 les biens et services acquis par l\u2019entreprise mais utilis\u00e9s par des tiers, des dirigeants ou \npar le personnel de l\u2019entreprise ; \n\u2022 les services aff\u00e9rents \u00e0 des biens exclus du droit \u00e0 d\u00e9duction ; \n\u2022 les services disponibles sur le territoire national, rendus par un prestataire \u00e9tranger. \nArt.225.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "8815546c-d696-4c0f-956e-6e3355eb9b7b": {"__data__": {"id_": "8815546c-d696-4c0f-956e-6e3355eb9b7b", "embedding": null, "metadata": {"page_label": "80", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "659276ff-f3b1-42ef-a806-fea87502856e", "node_type": "4", "metadata": {"page_label": "80", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "0fca1cabe0dd3da65bc63f7a25fb6be265c05f51a108b038a233a359c7e83975", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "6f0d74f6-a763-4654-ada9-3d50898f85e0", "node_type": "1", "metadata": {"page_label": "80", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "27b9eed896cbe26445acd9ab99e3d63c4eb1879624e6a697001fa24b1c0542e6", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "046ca0c9-f9e3-4deb-a105-934715df4a94", "node_type": "1", "metadata": {"page_label": "81", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "ccfac79d116548e488f8e22421db90853f47829d02442a3afdf78f7a022806f5", "class_name": "RelatedNodeInfo"}}, "hash": "0df499761281114b304eda3bb403c2e971ba29d9478adc18915f4405c7f6a6ff", "text": "Art.225. - N\u2019ouvre \u00e9galement pas droit \u00e0 d\u00e9duction, la TVA sur les v\u00e9hicules et engins, quelle \nque soit leur nature, con\u00e7us ou am\u00e9nag\u00e9s pour le transport de s personnes ou pour des usages \nmixtes constituant des immobilisations, ainsi que la TVA sur leur location, leurs pi\u00e8ces \nd\u00e9tach\u00e9es et accessoires ou les services aff\u00e9rents \u00e0 ces m\u00eames biens. \nToutefois, l\u2019exclusion ci -dessus mentionn\u00e9e ne concerne pas : \n\u2022 les v\u00e9hicules routiers con\u00e7us sp\u00e9cifiquement pour un usage mixte permettant le \ntransport de personnes et le transport de marchandises ; \n\u2022 les v\u00e9hicules routiers sp\u00e9cialement con\u00e7us pour le transport de personnes comportant, \noutre le si\u00e8ge du conducteur, plus de dix places assises et utilis\u00e9s par les entreprises pour \nle transport exclusif de leur personnel ; \n\u2022 les immobilisations des entreprises de location de v\u00e9hicules ; \n\u2022 les immobilisations des entreprises de transport public de personnes ; \n\u2022 les d\u00e9penses de transport des personnels du tourisme pour leurs clients ; \n\u2022 les stocks de v\u00e9hicules de concessionnaires et les v\u00e9hicules d\u2019essai ou de d\u00e9monstration.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "046ca0c9-f9e3-4deb-a105-934715df4a94": {"__data__": {"id_": "046ca0c9-f9e3-4deb-a105-934715df4a94", "embedding": null, "metadata": {"page_label": "81", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "96f105b6-298d-4d54-b0a6-54213b897141", "node_type": "4", "metadata": {"page_label": "81", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "02462990b1d979135c44693c35f6de8d81ecacd4b14d92991a709177ead2543a", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "8815546c-d696-4c0f-956e-6e3355eb9b7b", "node_type": "1", "metadata": {"page_label": "80", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "0df499761281114b304eda3bb403c2e971ba29d9478adc18915f4405c7f6a6ff", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "a52991cb-8073-476e-b835-ec358c5829ac", "node_type": "1", "metadata": {"page_label": "81", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "333f55256240c249234ca4df6928a34fafa161b9ad72e30ae793a29ac1bfec6c", "class_name": "RelatedNodeInfo"}}, "hash": "ccfac79d116548e488f8e22421db90853f47829d02442a3afdf78f7a022806f5", "text": "Sous -section 3 - Limitation du droit \u00e0 d\u00e9duction : le prorata \nArt.226. - Les assujettis qui ne r\u00e9alisent pas exclusivement des op\u00e9rations ouvrant droit \u00e0 \nd\u00e9duction sont autoris\u00e9s \u00e0 d\u00e9duire la TVA qui a grev\u00e9 les biens et services qu\u2019ils acqui\u00e8rent \npar application d\u2019un prorata de d\u00e9duction. Ce prorata est calcul\u00e9 \u00e0 partir de la fraction de \nchiffre d\u2019affaires aff\u00e9r ent aux op\u00e9rations qui ouvrent droit \u00e0 d\u00e9duction. \nCette fraction est le rapport entre : \n\u2022 au num\u00e9rateur, le montant des recettes aff\u00e9rentes \u00e0 des op\u00e9rations soumises \u00e0 la TVA ; \n\u2022 et au d\u00e9nominateur, le montant total des recettes de toutes natures r\u00e9alis\u00e9es par \nl\u2019assujetti. \nLa d\u00e9duction est de : \n\u2022 100 % si le rapport est sup\u00e9rieur \u00e0 90 % \n\u2022 80 % si le rapport est sup\u00e9rieur \u00e0 70 % et inf\u00e9rieur ou \u00e9gal \u00e0 90 % \n\u2022 60 % si le rapport est sup\u00e9rieur \u00e0 50 % et inf\u00e9rieur ou \u00e9gal \u00e0 70 % \n\u2022 40 % si le rapport est sup\u00e9rieur \u00e0 30 % et inf\u00e9rieur ou \u00e9gal \u00e0 50 % \n\u2022 20 % si le rapport est sup\u00e9rieur \u00e0 10 % et inf\u00e9rieur ou \u00e9gal \u00e0 30 % \n\u2022 0 % si le rapport est inf\u00e9rieur ou \u00e9gal \u00e0 10 % \nLe prorata ainsi d\u00e9termin\u00e9 est arrondi \u00e0 l\u2019unit\u00e9 imm\u00e9diatement sup\u00e9rieure. \nArt.227.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "a52991cb-8073-476e-b835-ec358c5829ac": {"__data__": {"id_": "a52991cb-8073-476e-b835-ec358c5829ac", "embedding": null, "metadata": {"page_label": "81", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "96f105b6-298d-4d54-b0a6-54213b897141", "node_type": "4", "metadata": {"page_label": "81", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "02462990b1d979135c44693c35f6de8d81ecacd4b14d92991a709177ead2543a", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "046ca0c9-f9e3-4deb-a105-934715df4a94", "node_type": "1", "metadata": {"page_label": "81", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "ccfac79d116548e488f8e22421db90853f47829d02442a3afdf78f7a022806f5", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "6dc966b8-6c5a-4e67-8ed8-cf4f8a1ab7d4", "node_type": "1", "metadata": {"page_label": "81", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "c222881f01f930ca450af48a67782815f1a61304713b29845f207478432fa7c2", "class_name": "RelatedNodeInfo"}}, "hash": "333f55256240c249234ca4df6928a34fafa161b9ad72e30ae793a29ac1bfec6c", "text": "La d\u00e9duction est de : \n\u2022 100 % si le rapport est sup\u00e9rieur \u00e0 90 % \n\u2022 80 % si le rapport est sup\u00e9rieur \u00e0 70 % et inf\u00e9rieur ou \u00e9gal \u00e0 90 % \n\u2022 60 % si le rapport est sup\u00e9rieur \u00e0 50 % et inf\u00e9rieur ou \u00e9gal \u00e0 70 % \n\u2022 40 % si le rapport est sup\u00e9rieur \u00e0 30 % et inf\u00e9rieur ou \u00e9gal \u00e0 50 % \n\u2022 20 % si le rapport est sup\u00e9rieur \u00e0 10 % et inf\u00e9rieur ou \u00e9gal \u00e0 30 % \n\u2022 0 % si le rapport est inf\u00e9rieur ou \u00e9gal \u00e0 10 % \nLe prorata ainsi d\u00e9termin\u00e9 est arrondi \u00e0 l\u2019unit\u00e9 imm\u00e9diatement sup\u00e9rieure. \nArt.227. - Pour la d\u00e9termination des recet tes aff\u00e9rentes aux op\u00e9rations soumises \u00e0 la TVA, \nsont exclus : \n\u2022 les livraisons \u00e0 soi -m\u00eame et les subventions d\u2019\u00e9quipement non taxables ; \n\u2022 les indemnit\u00e9s ne constituant pas la contrepartie d\u2019une op\u00e9ration soumise \u00e0 la TVA ; \n\u2022 les remboursements de d\u00e9bours ; \n\u2022 les cessions d\u2019\u00e9l\u00e9ments d\u2019actifs immobilis\u00e9s. \nLes recettes provenant des op\u00e9rations d\u2019impression r\u00e9alis\u00e9es par les imprimeurs pour la \nfabrication des journaux, p\u00e9riodiques et manuels scolaires. \nLe prorata d\u00e9fini \u00e0 l\u2019article 226 ci -dessus est d\u00e9termin\u00e9 proviso irement en fonction des \nrecettes et produits r\u00e9alis\u00e9s l\u2019ann\u00e9e pr\u00e9c\u00e9dente ou, pour les nouveaux assujettis, des recettes \net produits pr\u00e9visionnels de l\u2019ann\u00e9e en cours. \nLe montant du prorata d\u00e9finitif est arr\u00eat\u00e9 au plus tard le 1er avril de l\u2019ann\u00e9e suivante. Les \nd\u00e9ductions op\u00e9r\u00e9es sont r\u00e9gularis\u00e9es en cons\u00e9quence dans le m\u00eame d\u00e9lai.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "6dc966b8-6c5a-4e67-8ed8-cf4f8a1ab7d4": {"__data__": {"id_": "6dc966b8-6c5a-4e67-8ed8-cf4f8a1ab7d4", "embedding": null, "metadata": {"page_label": "81", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "96f105b6-298d-4d54-b0a6-54213b897141", "node_type": "4", "metadata": {"page_label": "81", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "02462990b1d979135c44693c35f6de8d81ecacd4b14d92991a709177ead2543a", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "a52991cb-8073-476e-b835-ec358c5829ac", "node_type": "1", "metadata": {"page_label": "81", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "333f55256240c249234ca4df6928a34fafa161b9ad72e30ae793a29ac1bfec6c", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "44410cdd-9673-4c78-9581-9464b5b450d7", "node_type": "1", "metadata": {"page_label": "82", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "d5521c1aaffcf6f4d52d94f66abaa5a65152b1821e9db239fbbee3bac86164ea", "class_name": "RelatedNodeInfo"}}, "hash": "c222881f01f930ca450af48a67782815f1a61304713b29845f207478432fa7c2", "text": "Les recettes provenant des op\u00e9rations d\u2019impression r\u00e9alis\u00e9es par les imprimeurs pour la \nfabrication des journaux, p\u00e9riodiques et manuels scolaires. \nLe prorata d\u00e9fini \u00e0 l\u2019article 226 ci -dessus est d\u00e9termin\u00e9 proviso irement en fonction des \nrecettes et produits r\u00e9alis\u00e9s l\u2019ann\u00e9e pr\u00e9c\u00e9dente ou, pour les nouveaux assujettis, des recettes \net produits pr\u00e9visionnels de l\u2019ann\u00e9e en cours. \nLe montant du prorata d\u00e9finitif est arr\u00eat\u00e9 au plus tard le 1er avril de l\u2019ann\u00e9e suivante. Les \nd\u00e9ductions op\u00e9r\u00e9es sont r\u00e9gularis\u00e9es en cons\u00e9quence dans le m\u00eame d\u00e9lai. Dans l\u2019hypoth\u00e8se \no\u00f9 le prorata devient inf\u00e9rieur \u00e0 10 %, aucune d\u00e9duction n\u2019est admise. Dans l\u2019hypoth\u00e8se \ninverse o\u00f9 le prorata devient sup\u00e9rieur \u00e0 90 %, l\u2019int\u00e9gralit\u00e9 du droit \u00e0 d \u00e9duction peut \u00eatre \nexerc\u00e9e. \nArt.228. - Tout redevable ne r\u00e9alisant pas exclusivement des op\u00e9rations taxables est tenu de \nd\u00e9poser une d\u00e9claration faisant appara\u00eetre le calcul du prorata applicable \u00e0 ses activit\u00e9s. \nArt.229. - Il peut \u00eatre tenu compte de secteurs distincts d\u2019activit\u00e9s, lorsqu\u2019un assujetti exerce \ndes activit\u00e9s qui ne sont pas soumises \u00e0 des dispositions identiques au regard de la TVA. \nLe b\u00e9n\u00e9fice de cette option doit \u00eatre express\u00e9ment demand\u00e9 par le contribuable avant le 31 \njanvier de l\u2019exe rcice de l\u2019option. L\u2019option est cependant subordonn\u00e9e \u00e0 la condition de la \ntenue de comptabilit\u00e9 s\u00e9par\u00e9e par secteur d\u2019activit\u00e9 et la TVA est int\u00e9gralement d\u00e9ductible \nou non selon les secteurs d\u2019activit\u00e9s. \nL\u2019option est irr\u00e9vocable. Le non -respect des condi tions sus d\u00e9finies remet en cause l\u2019option \net le prorata est applicable de plein droit.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "44410cdd-9673-4c78-9581-9464b5b450d7": {"__data__": {"id_": "44410cdd-9673-4c78-9581-9464b5b450d7", "embedding": null, "metadata": {"page_label": "82", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "23106d29-4a80-4dd7-a0cb-4df9087d44d6", "node_type": "4", "metadata": {"page_label": "82", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "f77acc8b699c00832b0b972ce33be85435f6cc0ae862ed07c02d61a68a7274a6", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "6dc966b8-6c5a-4e67-8ed8-cf4f8a1ab7d4", "node_type": "1", "metadata": {"page_label": "81", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "c222881f01f930ca450af48a67782815f1a61304713b29845f207478432fa7c2", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "f901f500-43ed-457f-bda8-009729a59dc2", "node_type": "1", "metadata": {"page_label": "82", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "d97eb4bc48c146332d08a613f36a90a9d26afef155af3b1bd4cf5a8232396597", "class_name": "RelatedNodeInfo"}}, "hash": "d5521c1aaffcf6f4d52d94f66abaa5a65152b1821e9db239fbbee3bac86164ea", "text": "Sous -section 4 - R\u00e9gularisations \nArt.230. - Lorsqu\u2019un bien ayant fait l\u2019objet d\u2019une d\u00e9duction au titre des immobilisations ne \nfait plus partie des immobilisations de l\u2019entreprise ou en l\u2019absence de sortie d\u2019actif en cas de \nmodification de la situation de ce bien au regard du droit \u00e0 d\u00e9duction, soit en cas de \nchangement de r\u00e9glementation, soit en raison d\u2019un changement d\u2019utilisation avant la fin de \nla troisi\u00e8me ann\u00e9e qui suit celle de l\u2019acquisition, l\u2019assujetti est redevable d\u2019une fraction de la \ntaxe ant\u00e9rieurement d\u00e9duite. Cette fraction est \u00e9gale au montant de la d\u00e9duction diminu\u00e9e \nd\u2019un cinqui\u00e8me par ann\u00e9e ou fraction d\u2019ann\u00e9e depuis l\u2019acquisition. \nEn cas de cession, si le bien constitue une immobilisation pour l\u2019acqu\u00e9reur, ce dernier peut \nop\u00e9rer la d\u00e9duction de la TVA correspondant au montant revers\u00e9 par le vendeur au titre de \nla r\u00e9gularisation. \nCette d\u00e9duction est subordonn\u00e9e \u00e0 la d\u00e9livrance par le v endeur au b\u00e9n\u00e9ficiaire d\u2019une \nattestation mentionnant le montant de la taxe d\u00e9ductible. \nLe reversement de la TVA initialement d\u00e9duite est int\u00e9gralement exig\u00e9 en ce qui concerne les \nservices et biens ne constituant pas des immobilisations lorsque ceux -ci ont \u00e9t\u00e9 utilis\u00e9s pour \ndes op\u00e9rations non soumises \u00e0 la TVA. \nArt.231. - La TVA acquitt\u00e9e \u00e0 l\u2019occasion des ventes ou des services qui sont par la suite \nr\u00e9sili\u00e9s, annul\u00e9s ou restent impay\u00e9s peut \u00eatre r\u00e9cup\u00e9r\u00e9e par voie d\u2019imputation sur l\u2019imp\u00f4t d\u00fb \npour les op\u00e9rati ons faites ult\u00e9rieurement. \nPour les op\u00e9rations annul\u00e9es ou r\u00e9sili\u00e9es, la r\u00e9cup\u00e9ration de la taxe acquitt\u00e9e \u00e0 raison de ces \nop\u00e9rations est subordonn\u00e9e \u00e0 l\u2019\u00e9tablissement et \u00e0 l\u2019envoi au client d\u2019une facture nouvelle, \nrempla\u00e7ant la facture initiale.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "f901f500-43ed-457f-bda8-009729a59dc2": {"__data__": {"id_": "f901f500-43ed-457f-bda8-009729a59dc2", "embedding": null, "metadata": {"page_label": "82", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "23106d29-4a80-4dd7-a0cb-4df9087d44d6", "node_type": "4", "metadata": {"page_label": "82", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "f77acc8b699c00832b0b972ce33be85435f6cc0ae862ed07c02d61a68a7274a6", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "44410cdd-9673-4c78-9581-9464b5b450d7", "node_type": "1", "metadata": {"page_label": "82", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "d5521c1aaffcf6f4d52d94f66abaa5a65152b1821e9db239fbbee3bac86164ea", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "64c26fee-763d-4499-8095-be18f0250ded", "node_type": "1", "metadata": {"page_label": "82", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "2f4a5d14ae51ab48560cea354a7fcd4ec2655b81fd683e0abf9687332fcb1507", "class_name": "RelatedNodeInfo"}}, "hash": "d97eb4bc48c146332d08a613f36a90a9d26afef155af3b1bd4cf5a8232396597", "text": "Art.231. - La TVA acquitt\u00e9e \u00e0 l\u2019occasion des ventes ou des services qui sont par la suite \nr\u00e9sili\u00e9s, annul\u00e9s ou restent impay\u00e9s peut \u00eatre r\u00e9cup\u00e9r\u00e9e par voie d\u2019imputation sur l\u2019imp\u00f4t d\u00fb \npour les op\u00e9rati ons faites ult\u00e9rieurement. \nPour les op\u00e9rations annul\u00e9es ou r\u00e9sili\u00e9es, la r\u00e9cup\u00e9ration de la taxe acquitt\u00e9e \u00e0 raison de ces \nop\u00e9rations est subordonn\u00e9e \u00e0 l\u2019\u00e9tablissement et \u00e0 l\u2019envoi au client d\u2019une facture nouvelle, \nrempla\u00e7ant la facture initiale. \nPour les op\u00e9rations impay\u00e9es, lorsque la cr\u00e9ance est r\u00e9ellement et d\u00e9finitivement \nirr\u00e9couvrable, la rectification de la facture consiste dans l\u2019envoi d\u2019un duplicata de la facture \ninitiale avec des indications r\u00e9glementaires surcharg\u00e9es de la mention \u00ab facture demeu r\u00e9e \nimpay\u00e9e pour la somme de\u2026 prix hors TVA et pour la somme de\u2026 TVA correspondante qui ne \npeut faire l\u2019objet d\u2019une d\u00e9duction \u00bb. \nChapitre 3 - Modalit\u00e9s pratiques \nSection 1 - Obligations des assujettis \nArt.232. - Tout contribuable susceptible d\u2019\u00eatre assujett i \u00e0 la TVA doit en formuler \nexpress\u00e9ment la demande aupr\u00e8s du Centre des Imp\u00f4ts dont il d\u00e9pend. Cette demande sera \nformul\u00e9e, lors de la cr\u00e9ation de l\u2019entreprise, s\u2019il estime que ces conditions seront remplies \nd\u00e8s le d\u00e9but de son activit\u00e9 ou dans le mois qu i suit la r\u00e9alisation des conditions de \nl\u2019assujettissement, si celles -ci sont remplies en cours d\u2019activit\u00e9. \nEn cas de confirmation de l\u2019assujettissement, le Centre des Imp\u00f4ts lui d\u00e9livre une attestation \nd\u2019immatriculation et attribue au contribuable un num\u00e9 ro d\u2019identification fiscale le d\u00e9signant \ncomme un assujetti \u00e0 la TVA.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "64c26fee-763d-4499-8095-be18f0250ded": {"__data__": {"id_": "64c26fee-763d-4499-8095-be18f0250ded", "embedding": null, "metadata": {"page_label": "82", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "23106d29-4a80-4dd7-a0cb-4df9087d44d6", "node_type": "4", "metadata": {"page_label": "82", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "f77acc8b699c00832b0b972ce33be85435f6cc0ae862ed07c02d61a68a7274a6", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "f901f500-43ed-457f-bda8-009729a59dc2", "node_type": "1", "metadata": {"page_label": "82", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "d97eb4bc48c146332d08a613f36a90a9d26afef155af3b1bd4cf5a8232396597", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "6030d030-c090-4b61-a7b6-2cddcbef983a", "node_type": "1", "metadata": {"page_label": "83", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "da06111537269dd422f23e2d20f5c7746cb45bdaf771476c3f73a0d41c16c1e9", "class_name": "RelatedNodeInfo"}}, "hash": "2f4a5d14ae51ab48560cea354a7fcd4ec2655b81fd683e0abf9687332fcb1507", "text": "- Tout contribuable susceptible d\u2019\u00eatre assujett i \u00e0 la TVA doit en formuler \nexpress\u00e9ment la demande aupr\u00e8s du Centre des Imp\u00f4ts dont il d\u00e9pend. Cette demande sera \nformul\u00e9e, lors de la cr\u00e9ation de l\u2019entreprise, s\u2019il estime que ces conditions seront remplies \nd\u00e8s le d\u00e9but de son activit\u00e9 ou dans le mois qu i suit la r\u00e9alisation des conditions de \nl\u2019assujettissement, si celles -ci sont remplies en cours d\u2019activit\u00e9. \nEn cas de confirmation de l\u2019assujettissement, le Centre des Imp\u00f4ts lui d\u00e9livre une attestation \nd\u2019immatriculation et attribue au contribuable un num\u00e9 ro d\u2019identification fiscale le d\u00e9signant \ncomme un assujetti \u00e0 la TVA. Si cet assujettissement a lieu en cours d\u2019activit\u00e9, le contribuable \nfait l\u2019objet d\u2019une modification de son immatriculation initiale et re\u00e7oit un nouveau num\u00e9ro \nd\u2019identification fiscale l e d\u00e9signant comme un assujetti. \nUn redevable ne peut se pr\u00e9valoir de la qualit\u00e9 d\u2019assujetti qu\u2019apr\u00e8s attribution de son \nnouveau num\u00e9ro d\u2019identification fiscale en abr\u00e9g\u00e9 NIF.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "6030d030-c090-4b61-a7b6-2cddcbef983a": {"__data__": {"id_": "6030d030-c090-4b61-a7b6-2cddcbef983a", "embedding": null, "metadata": {"page_label": "83", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "8eca1011-0951-4c42-9447-eab9eebba6e7", "node_type": "4", "metadata": {"page_label": "83", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "62ecdec888e9447cb0067159721556edead4cb38909bf970c368a32f61d9faa8", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "64c26fee-763d-4499-8095-be18f0250ded", "node_type": "1", "metadata": {"page_label": "82", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "2f4a5d14ae51ab48560cea354a7fcd4ec2655b81fd683e0abf9687332fcb1507", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "1951e69c-5c8e-465a-b75d-bca3809f9b21", "node_type": "1", "metadata": {"page_label": "83", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "341721c987e599097cad73a62529e9a11378345205826cf9006ac2ae1871cea6", "class_name": "RelatedNodeInfo"}}, "hash": "da06111537269dd422f23e2d20f5c7746cb45bdaf771476c3f73a0d41c16c1e9", "text": "Seule la qualit\u00e9 d\u2019assujetti pr\u00e9vue au pr\u00e9sent article peut conf\u00e9rer au redevable le droit \u00e0 \nr\u00e9cup\u00e9ration de la TVA. \nArt.233. - Les redevables doivent tenir une comptabilit\u00e9 r\u00e9guli\u00e8re tel que le pr\u00e9voient les \ndispositions de l\u2019article 17 du pr\u00e9sent Code. \nCette comptabilit\u00e9 doit \u00eatre disponible au Gabon. \nArt.234. - Tout assujetti doit d\u00e9l ivrer une facture pour les biens livr\u00e9s ou les services rendus \n\u00e0 un autre redevable, ainsi que pour les acomptes per\u00e7us au titre de ces op\u00e9rations et \ndonnant lieu \u00e0 exigibilit\u00e9 de la taxe. \nLa facture doit faire appara\u00eetre : \n\u2022 le nom, l\u2019adresse et le num\u00e9ro d \u2019identification fiscale de l\u2019assujetti qui d\u00e9livre la facture ; \n\u2022 le taux d\u2019imposition, le prix hors taxe et la taxe correspondante ; \n\u2022 le nom, l\u2019adresse et, le cas \u00e9ch\u00e9ant, le num\u00e9ro d\u2019identification fiscale du client, si celui -ci \nest un assujetti. \nArt.235. - Pour les assujettis partiels, les op\u00e9rations soumises \u00e0 la TVA doivent \u00eatre \ndistingu\u00e9es de celles qui n\u2019y sont pas soumises. \nPour chaque op\u00e9ration ayant donn\u00e9 lieu \u00e0 l\u2019\u00e9tablissement d\u2019une facture, doivent \u00eatre \nindiqu\u00e9s : \n\u2022 le montant non taxable de l\u2019op\u00e9rati on ; \n\u2022 le montant taxable, le taux applicable et le montant de la TVA. \nArt.236. - La facture d\u00e9livr\u00e9e \u00e0 un non assujetti peut \u00eatre \u00e9tablie pour un montant toutes \ntaxes comprises. \nSection 2 - Liquidation et recouvrement \nArt.237. - La taxe exigible, aff\u00e9rente \u00e0 un mois donn\u00e9, est revers\u00e9e spontan\u00e9ment au plus tard \nle 20 du mois suivant.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "1951e69c-5c8e-465a-b75d-bca3809f9b21": {"__data__": {"id_": "1951e69c-5c8e-465a-b75d-bca3809f9b21", "embedding": null, "metadata": {"page_label": "83", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "8eca1011-0951-4c42-9447-eab9eebba6e7", "node_type": "4", "metadata": {"page_label": "83", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "62ecdec888e9447cb0067159721556edead4cb38909bf970c368a32f61d9faa8", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "6030d030-c090-4b61-a7b6-2cddcbef983a", "node_type": "1", "metadata": {"page_label": "83", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "da06111537269dd422f23e2d20f5c7746cb45bdaf771476c3f73a0d41c16c1e9", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "04bc8dda-b80b-476c-b152-03d3413adc04", "node_type": "1", "metadata": {"page_label": "83", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "0c82eea216225fc07571e069fa1ff66534ce98b02643a1812e9d6545c310c043", "class_name": "RelatedNodeInfo"}}, "hash": "341721c987e599097cad73a62529e9a11378345205826cf9006ac2ae1871cea6", "text": "Art.235. - Pour les assujettis partiels, les op\u00e9rations soumises \u00e0 la TVA doivent \u00eatre \ndistingu\u00e9es de celles qui n\u2019y sont pas soumises. \nPour chaque op\u00e9ration ayant donn\u00e9 lieu \u00e0 l\u2019\u00e9tablissement d\u2019une facture, doivent \u00eatre \nindiqu\u00e9s : \n\u2022 le montant non taxable de l\u2019op\u00e9rati on ; \n\u2022 le montant taxable, le taux applicable et le montant de la TVA. \nArt.236. - La facture d\u00e9livr\u00e9e \u00e0 un non assujetti peut \u00eatre \u00e9tablie pour un montant toutes \ntaxes comprises. \nSection 2 - Liquidation et recouvrement \nArt.237. - La taxe exigible, aff\u00e9rente \u00e0 un mois donn\u00e9, est revers\u00e9e spontan\u00e9ment au plus tard \nle 20 du mois suivant. Les redevables sont tenus de d\u00e9poser \u00e0 la Recette du Centre des Imp\u00f4ts \ndont ils d\u00e9pendent une d\u00e9claration mensuelle sur un imprim\u00e9 fourni par l\u2019Administration. \nCette d\u00e9claration, qui concerne les op\u00e9rations du mois pr\u00e9c\u00e9dent, doit \u00eatre accompagn\u00e9e du \nmoyen de paiement correspondant. \nElle est souscrite m\u00eame si aucune affaire n\u2019a \u00e9t\u00e9 r\u00e9alis\u00e9e au cours du mois concern\u00e9 et est, \ndans ce cas, rev\u00eatue de la mention \u00ab NEANT \u00bb. \nLes exportateurs sont tenus d\u2019annexer \u00e0 leur d\u00e9claration mensuelle les r\u00e9f\u00e9rences \ndouani\u00e8res des exportations effectu\u00e9es pendant le mois. \nArt.238. - (L.F.2019, L.F.2021 ) La TVA per\u00e7ue \u00e0 l\u2019importation est liquid\u00e9e par l\u2019Administration \ndes Douanes et des Dro its Indirects. Son recouvrement est assur\u00e9 par le comptable du Tr\u00e9sor. \nLa TVA \u00e0 l\u2019importation doit \u00eatre obligatoirement d\u00e9clar\u00e9e et vers\u00e9e avant l\u2019enl\u00e8vement de la \nmarchandise.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "04bc8dda-b80b-476c-b152-03d3413adc04": {"__data__": {"id_": "04bc8dda-b80b-476c-b152-03d3413adc04", "embedding": null, "metadata": {"page_label": "83", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "8eca1011-0951-4c42-9447-eab9eebba6e7", "node_type": "4", "metadata": {"page_label": "83", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "62ecdec888e9447cb0067159721556edead4cb38909bf970c368a32f61d9faa8", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "1951e69c-5c8e-465a-b75d-bca3809f9b21", "node_type": "1", "metadata": {"page_label": "83", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "341721c987e599097cad73a62529e9a11378345205826cf9006ac2ae1871cea6", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "6149c433-5f80-4fc2-920b-f1062b032a3f", "node_type": "1", "metadata": {"page_label": "84", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "84e8ac8d6f9adfdefa001c2a1625b11ee22c506456b5e289e297897e43cd8a23", "class_name": "RelatedNodeInfo"}}, "hash": "0c82eea216225fc07571e069fa1ff66534ce98b02643a1812e9d6545c310c043", "text": "Elle est souscrite m\u00eame si aucune affaire n\u2019a \u00e9t\u00e9 r\u00e9alis\u00e9e au cours du mois concern\u00e9 et est, \ndans ce cas, rev\u00eatue de la mention \u00ab NEANT \u00bb. \nLes exportateurs sont tenus d\u2019annexer \u00e0 leur d\u00e9claration mensuelle les r\u00e9f\u00e9rences \ndouani\u00e8res des exportations effectu\u00e9es pendant le mois. \nArt.238. - (L.F.2019, L.F.2021 ) La TVA per\u00e7ue \u00e0 l\u2019importation est liquid\u00e9e par l\u2019Administration \ndes Douanes et des Dro its Indirects. Son recouvrement est assur\u00e9 par le comptable du Tr\u00e9sor. \nLa TVA \u00e0 l\u2019importation doit \u00eatre obligatoirement d\u00e9clar\u00e9e et vers\u00e9e avant l\u2019enl\u00e8vement de la \nmarchandise. \nPour b\u00e9n\u00e9ficier de la d\u00e9duction de la TVA, l\u2019assujetti doit fournir pour chaque op\u00e9ration : \n\u2022 une d\u00e9claration en douane mentionnant son NIF ; \n\u2022 une quittance d\u00e9livr\u00e9e par le service de recouvrement donnant le montant de la TVA \nacquitt\u00e9e.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "6149c433-5f80-4fc2-920b-f1062b032a3f": {"__data__": {"id_": "6149c433-5f80-4fc2-920b-f1062b032a3f", "embedding": null, "metadata": {"page_label": "84", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "09852737-9c2f-4677-a728-63b94a16cf74", "node_type": "4", "metadata": {"page_label": "84", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "f096a6006f69ede27c6f4719ac0f61f14508dde79730badbe7110310b7f205bc", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "04bc8dda-b80b-476c-b152-03d3413adc04", "node_type": "1", "metadata": {"page_label": "83", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "0c82eea216225fc07571e069fa1ff66534ce98b02643a1812e9d6545c310c043", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "9a8c0a7c-5786-41b0-9e7e-69397fe4cd3a", "node_type": "1", "metadata": {"page_label": "84", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "16b30e6dd2004b2ec66b39d6a01b56f9a0cd0ab2653b57b7d6d8e6a91761a657", "class_name": "RelatedNodeInfo"}}, "hash": "84e8ac8d6f9adfdefa001c2a1625b11ee22c506456b5e289e297897e43cd8a23", "text": "Nonobstant les dispositions de l\u2019alin\u00e9a pr\u00e9c\u00e9dent, les entreprises vis\u00e9es \u00e0 l\u2019article 243 ter ci -\ndess ous, sont dispens\u00e9es du paiement de la TVA avant l\u2019enl\u00e8vement de la marchandise. \nLa taxe sur la valeur ajout\u00e9e \u00e0 l\u2019importation ne peut \u00eatre acquitt\u00e9e sous le b\u00e9n\u00e9fice du r\u00e9gime \nde cr\u00e9dit d\u2019enl\u00e8vement. \nLe non -respect ou la violation de l\u2019interdiction vis\u00e9e \u00e0 l\u2019alin\u00e9a premier ci -dessus est \nsanctionn\u00e9 par la perte du droit \u00e0 d\u00e9duction de la taxe sur la valeur ajout\u00e9e li\u00e9e \u00e0 l\u2019op\u00e9ration \nd\u2019importation, sans pr\u00e9judice d\u2019une amende \u00e9gale au montant de la taxe non acquitt\u00e9e au \nmoment de l\u2019enl\u00e8vement de la marchand ise. \nL\u2019administration des Douanes est tenue de transmettre \u00e0 l\u2019administration fiscale, la liste des \nassujettis \u00e0 la taxe sur la valeur ajout\u00e9e b\u00e9n\u00e9ficiaires des cr\u00e9dits d\u2019enl\u00e8vement. \nUne p\u00e9riode transitoire de 6 mois est accord\u00e9e aux administrations et aux op\u00e9rateurs pour \nharmoniser les proc\u00e9dures. \nSection 3 - Retenue \u00e0 la source \nArt.239. - (L.F.2017) La TVA est pr\u00e9compt\u00e9e par le Tr\u00e9sor Public sur les r\u00e8glements des \nmarch\u00e9s de l\u2019\u00c9tat, des collectivit\u00e9s locales et des administrations dot\u00e9es d\u2019une autonomie \nfinanci\u00e8re. Le pr\u00e9compte effectu\u00e9 est \u00e9gal \u00e0 40 % du montant de la taxe due sur les march\u00e9s \nou telle qu\u2019elle est pr\u00e9vue dans la convention ou sur la facture.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "9a8c0a7c-5786-41b0-9e7e-69397fe4cd3a": {"__data__": {"id_": "9a8c0a7c-5786-41b0-9e7e-69397fe4cd3a", "embedding": null, "metadata": {"page_label": "84", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "09852737-9c2f-4677-a728-63b94a16cf74", "node_type": "4", "metadata": {"page_label": "84", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "f096a6006f69ede27c6f4719ac0f61f14508dde79730badbe7110310b7f205bc", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "6149c433-5f80-4fc2-920b-f1062b032a3f", "node_type": "1", "metadata": {"page_label": "84", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "84e8ac8d6f9adfdefa001c2a1625b11ee22c506456b5e289e297897e43cd8a23", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "2f580a39-27c5-46fd-a47e-5e1da51ea6fe", "node_type": "1", "metadata": {"page_label": "84", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "617ea85a29d95981996dd0e599215013562771643c55cfc02853f95810cf5505", "class_name": "RelatedNodeInfo"}}, "hash": "16b30e6dd2004b2ec66b39d6a01b56f9a0cd0ab2653b57b7d6d8e6a91761a657", "text": "Une p\u00e9riode transitoire de 6 mois est accord\u00e9e aux administrations et aux op\u00e9rateurs pour \nharmoniser les proc\u00e9dures. \nSection 3 - Retenue \u00e0 la source \nArt.239. - (L.F.2017) La TVA est pr\u00e9compt\u00e9e par le Tr\u00e9sor Public sur les r\u00e8glements des \nmarch\u00e9s de l\u2019\u00c9tat, des collectivit\u00e9s locales et des administrations dot\u00e9es d\u2019une autonomie \nfinanci\u00e8re. Le pr\u00e9compte effectu\u00e9 est \u00e9gal \u00e0 40 % du montant de la taxe due sur les march\u00e9s \nou telle qu\u2019elle est pr\u00e9vue dans la convention ou sur la facture. \nLe pr\u00e9compte, pr\u00e9vu au pr\u00e9sent article, donne lieu \u00e0 : \n\u2022 un versement du montant pr\u00e9compt\u00e9 \u00e0 la Direct ion G\u00e9n\u00e9rale des Imp\u00f4ts accompagn\u00e9 de \nl\u2019identification fiscale du fournisseur ; \n\u2022 la d\u00e9livrance d\u2019une quittance par la Direction G\u00e9n\u00e9rale des Imp\u00f4ts faisant office de \njustification de la taxe pr\u00e9compt\u00e9e ; \n\u00c0 l\u2019appui de la d\u00e9claration de TVA les contribuables sont autoris\u00e9s \u00e0 produire un \u00e9tat d\u00e9taill\u00e9 \ndes pr\u00e9comptes effectu\u00e9s par l\u2019\u00c9tat, authentifi\u00e9 par les services du Tr\u00e9sor, indiquant \nnotamment : \n\u2022 l\u2019objet et le montant du march\u00e9 ; \n\u2022 la p\u00e9riode concern\u00e9e ; \n\u2022 le montant per\u00e7u sur la p\u00e9riode ; \n\u2022 le montant du pr\u00e9compt e de TVA. \nArt.240. - Pour les redevables non -r\u00e9sidents, la TVA, retenue \u00e0 la source, doit \u00eatre pay\u00e9e par \nla personne cliente pour le compte de la personne n\u2019ayant pas au Gabon un \u00e9tablissement \nstable ou une installation professionnelle permanente. \nArt.241. - Le d\u00e9faut de la retenue \u00e0 la source, le retard, le d\u00e9faut de d\u00e9claration, le constat \nd\u2019inexactitudes ou le d\u00e9faut de reversement donnent lieu aux sanctions pr\u00e9vues aux articles \nP-996 et suivants du pr\u00e9sent Code.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "2f580a39-27c5-46fd-a47e-5e1da51ea6fe": {"__data__": {"id_": "2f580a39-27c5-46fd-a47e-5e1da51ea6fe", "embedding": null, "metadata": {"page_label": "84", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "09852737-9c2f-4677-a728-63b94a16cf74", "node_type": "4", "metadata": {"page_label": "84", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "f096a6006f69ede27c6f4719ac0f61f14508dde79730badbe7110310b7f205bc", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "9a8c0a7c-5786-41b0-9e7e-69397fe4cd3a", "node_type": "1", "metadata": {"page_label": "84", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "16b30e6dd2004b2ec66b39d6a01b56f9a0cd0ab2653b57b7d6d8e6a91761a657", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "1a1796ad-7210-4661-8be5-a35637fd9072", "node_type": "1", "metadata": {"page_label": "85", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "886044cbfa78fd84ab7755d16b8a6570648ab16132ae9d143ff722a113eb098a", "class_name": "RelatedNodeInfo"}}, "hash": "617ea85a29d95981996dd0e599215013562771643c55cfc02853f95810cf5505", "text": "Art.240. - Pour les redevables non -r\u00e9sidents, la TVA, retenue \u00e0 la source, doit \u00eatre pay\u00e9e par \nla personne cliente pour le compte de la personne n\u2019ayant pas au Gabon un \u00e9tablissement \nstable ou une installation professionnelle permanente. \nArt.241. - Le d\u00e9faut de la retenue \u00e0 la source, le retard, le d\u00e9faut de d\u00e9claration, le constat \nd\u2019inexactitudes ou le d\u00e9faut de reversement donnent lieu aux sanctions pr\u00e9vues aux articles \nP-996 et suivants du pr\u00e9sent Code. \nArt.242. - Le paiement joint \u00e0 la d\u00e9claratio n doit \u00eatre effectu\u00e9 en esp\u00e8ces, par ch\u00e8que \nbancaire certifi\u00e9 ou par virement bancaire. \nArt.243. - (L.F.2018) Lorsque le montant de la taxe d\u00e9ductible au titre d\u2019un mois est sup\u00e9rieur \n\u00e0 celui de la taxe exigible, l\u2019exc\u00e9dent constitue un cr\u00e9dit d\u2019imp\u00f4t imput able sur la taxe exigible \nde la p\u00e9riode suivante. Le cr\u00e9dit d\u2019imp\u00f4t ne peut faire l\u2019objet d\u2019un remboursement au profit \nde l\u2019assujetti en dehors des cas pr\u00e9vus par la loi.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "1a1796ad-7210-4661-8be5-a35637fd9072": {"__data__": {"id_": "1a1796ad-7210-4661-8be5-a35637fd9072", "embedding": null, "metadata": {"page_label": "85", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "c7049c24-7cfe-4b11-8a59-78abeed05301", "node_type": "4", "metadata": {"page_label": "85", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "67d69152a4dbed43d21f109f05fab1d7d06d3b5c9837b10817017ed73b6c57b7", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "2f580a39-27c5-46fd-a47e-5e1da51ea6fe", "node_type": "1", "metadata": {"page_label": "84", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "617ea85a29d95981996dd0e599215013562771643c55cfc02853f95810cf5505", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "74df4f72-f387-45e2-8416-820fcea52670", "node_type": "1", "metadata": {"page_label": "85", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "618cbe0b351da0b0e372d2efb1250646ce9945b098561feaf0601295933d53c0", "class_name": "RelatedNodeInfo"}}, "hash": "886044cbfa78fd84ab7755d16b8a6570648ab16132ae9d143ff722a113eb098a", "text": "Par exception, les assujettis r\u00e9alisant des op\u00e9rations d\u2019exportation peuvent demander le \nremboursement de leur cr\u00e9dit de taxes dans la limite de la TVA calcul\u00e9e fictivement par \napplication du taux normal au montant des exportations r\u00e9alis\u00e9es au cours de la p\u00e9riode. \nLes assujettis peuvent demander le remboursement de leur cr\u00e9dit de TVA dans la limite de \nla taxe qui a grev\u00e9 les biens amortissables acquis \u00e0 l\u2019\u00e9tat neuf dans les trois mois qui suivent \nl\u2019acquisition. La TVA d\u00e9ductible sur ces biens doit \u00eatre \u00e9gale ou sup\u00e9rieure \u00e0 20.000.000 \nFCFA. \nDans tous les autres cas, le d\u00e9lai de trois mois pr\u00e9cit\u00e9 est port\u00e9 \u00e0 un an \u00e0 compter de la date \nde la naissance du cr\u00e9dit, dont le remboursement est sollicit\u00e9 dans tous les autres cas. La \ndemande de remboursement, effectu\u00e9e sur un imprim\u00e9 fourni par l\u2019Administration, est \nd\u00e9pos\u00e9e, jointe \u00e0 la d\u00e9clara tion de TVA. Le remboursement est accord\u00e9 si l\u2019entreprise est \u00e0 \njour de toutes ses obligations fiscales. \nLe cr\u00e9dit de la TVA dont le remboursement a \u00e9t\u00e9 demand\u00e9 ne peut donner lieu \u00e0 imputation \ndans la d\u00e9claration du mois suivant. Ce cr\u00e9dit est automatique ment annul\u00e9, notamment \nlorsque le remboursement a \u00e9t\u00e9 rejet\u00e9 par l\u2019administration des imp\u00f4ts pour remise en cause \ndu droit \u00e0 d\u00e9duction. \nLes contribuables qui cessent d\u00e9finitivement leur activit\u00e9 peuvent demander le \nremboursement de leur cr\u00e9dit de TVA. Cett e demande doit \u00eatre formul\u00e9e simultan\u00e9ment au \nd\u00e9p\u00f4t de la d\u00e9claration de cessation pr\u00e9vue \u00e0 l\u2019article 185 du pr\u00e9sent Code.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "74df4f72-f387-45e2-8416-820fcea52670": {"__data__": {"id_": "74df4f72-f387-45e2-8416-820fcea52670", "embedding": null, "metadata": {"page_label": "85", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "c7049c24-7cfe-4b11-8a59-78abeed05301", "node_type": "4", "metadata": {"page_label": "85", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "67d69152a4dbed43d21f109f05fab1d7d06d3b5c9837b10817017ed73b6c57b7", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "1a1796ad-7210-4661-8be5-a35637fd9072", "node_type": "1", "metadata": {"page_label": "85", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "886044cbfa78fd84ab7755d16b8a6570648ab16132ae9d143ff722a113eb098a", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "8e168dcc-26de-4621-9b05-24c5235fa0e5", "node_type": "1", "metadata": {"page_label": "85", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "30574cf06486278f6921ee0351c316678d1715dc79d04eb27802173c6ea1a597", "class_name": "RelatedNodeInfo"}}, "hash": "618cbe0b351da0b0e372d2efb1250646ce9945b098561feaf0601295933d53c0", "text": "Le remboursement est accord\u00e9 si l\u2019entreprise est \u00e0 \njour de toutes ses obligations fiscales. \nLe cr\u00e9dit de la TVA dont le remboursement a \u00e9t\u00e9 demand\u00e9 ne peut donner lieu \u00e0 imputation \ndans la d\u00e9claration du mois suivant. Ce cr\u00e9dit est automatique ment annul\u00e9, notamment \nlorsque le remboursement a \u00e9t\u00e9 rejet\u00e9 par l\u2019administration des imp\u00f4ts pour remise en cause \ndu droit \u00e0 d\u00e9duction. \nLes contribuables qui cessent d\u00e9finitivement leur activit\u00e9 peuvent demander le \nremboursement de leur cr\u00e9dit de TVA. Cett e demande doit \u00eatre formul\u00e9e simultan\u00e9ment au \nd\u00e9p\u00f4t de la d\u00e9claration de cessation pr\u00e9vue \u00e0 l\u2019article 185 du pr\u00e9sent Code. \nLe remboursement en cause ne sera accord\u00e9 qu\u2019apr\u00e8s confirmation de la validit\u00e9 du cr\u00e9dit et \n\u00e0 l\u2019appui du proc\u00e8s -verbal de cessation d \u2019activit\u00e9 \u00e9tabli par le Centre des Imp\u00f4ts dont d\u00e9pend \nle contribuable. \nCe dernier cas de remboursement n\u2019est pas applicable dans l\u2019hypoth\u00e8se d\u2019une fusion. \nLe b\u00e9n\u00e9fice du remboursement des cr\u00e9dits de TVA est subordonn\u00e9 \u00e0 la production d\u2019un \nlisting de factur es comprenant les \u00e9l\u00e9ments ci -apr\u00e8s : \n\u2022 le NIF et la raison sociale du fournisseur ; \n\u2022 la p\u00e9riode concern\u00e9e ; \n\u2022 les montants hors taxe des op\u00e9rations ; \n\u2022 le montant de la TVA d\u00e9duite. \nArt.243 bis.- Abrog\u00e9 \nArt.243 ter. - (L.F.2019) Les entreprises industrielles et e xportatrices sont autoris\u00e9es \u00e0 \nproc\u00e9der au paiement diff\u00e9r\u00e9 de la TVA aff\u00e9rente aux importations de biens, notamment les \nmat\u00e9riels, les \u00e9quipements, les machines industrielles et les pi\u00e8ces d\u00e9tach\u00e9es dont la valeur \ntotale exc\u00e8de 100.000.000 FCFA.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "8e168dcc-26de-4621-9b05-24c5235fa0e5": {"__data__": {"id_": "8e168dcc-26de-4621-9b05-24c5235fa0e5", "embedding": null, "metadata": {"page_label": "85", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "c7049c24-7cfe-4b11-8a59-78abeed05301", "node_type": "4", "metadata": {"page_label": "85", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "67d69152a4dbed43d21f109f05fab1d7d06d3b5c9837b10817017ed73b6c57b7", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "74df4f72-f387-45e2-8416-820fcea52670", "node_type": "1", "metadata": {"page_label": "85", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "618cbe0b351da0b0e372d2efb1250646ce9945b098561feaf0601295933d53c0", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "6ffa9ec1-575e-45f6-af3b-af323d7f6c70", "node_type": "1", "metadata": {"page_label": "86", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "af1d3cd12cd9d984787fd889b828088ea3f75cfb9a2a69c9e1d953106e6b463e", "class_name": "RelatedNodeInfo"}}, "hash": "30574cf06486278f6921ee0351c316678d1715dc79d04eb27802173c6ea1a597", "text": "Le b\u00e9n\u00e9fice du remboursement des cr\u00e9dits de TVA est subordonn\u00e9 \u00e0 la production d\u2019un \nlisting de factur es comprenant les \u00e9l\u00e9ments ci -apr\u00e8s : \n\u2022 le NIF et la raison sociale du fournisseur ; \n\u2022 la p\u00e9riode concern\u00e9e ; \n\u2022 les montants hors taxe des op\u00e9rations ; \n\u2022 le montant de la TVA d\u00e9duite. \nArt.243 bis.- Abrog\u00e9 \nArt.243 ter. - (L.F.2019) Les entreprises industrielles et e xportatrices sont autoris\u00e9es \u00e0 \nproc\u00e9der au paiement diff\u00e9r\u00e9 de la TVA aff\u00e9rente aux importations de biens, notamment les \nmat\u00e9riels, les \u00e9quipements, les machines industrielles et les pi\u00e8ces d\u00e9tach\u00e9es dont la valeur \ntotale exc\u00e8de 100.000.000 FCFA. \nLe b\u00e9n\u00e9fi ce de la proc\u00e9dure de paiement diff\u00e9r\u00e9 de la TVA \u00e0 l\u2019importation est subordonn\u00e9 \u00e0 \nla satisfaction par chacune des entreprises vis\u00e9es \u00e0 l\u2019alin\u00e9a pr\u00e9c\u00e9dent des conditions \ncumulatives ci -apr\u00e8s : \n\u2022 \u00eatre \u00e0 jour de ses obligations d\u00e9claratives et de paiement des i mp\u00f4ts, droits et taxes ; \n\u2022 \u00eatre \u00e0 jour de ses obligations douani\u00e8res ; \n\u2022 disposer d\u2019un cr\u00e9dit d\u2019enl\u00e8vement en relation avec un commissionnaire agr\u00e9\u00e9 par les \nservices des Douanes et des Droits Indirects. \nSont exclues du m\u00e9canisme de paiement diff\u00e9r\u00e9 de TVA \u00e0 l \u2019importation, les op\u00e9rations \nn\u2019ouvrant pas droit \u00e0 d\u00e9duction.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "6ffa9ec1-575e-45f6-af3b-af323d7f6c70": {"__data__": {"id_": "6ffa9ec1-575e-45f6-af3b-af323d7f6c70", "embedding": null, "metadata": {"page_label": "86", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "bf381338-cb7a-499e-9582-010f162e9c5f", "node_type": "4", "metadata": {"page_label": "86", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "f946eef95ce48ae70d36ca7d8265e1b49df8afcd4d52c91f4ea83b38baeb4abc", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "8e168dcc-26de-4621-9b05-24c5235fa0e5", "node_type": "1", "metadata": 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non -respect des dispositions du pr\u00e9sent article entraine la perte du b\u00e9n\u00e9fice du \nm\u00e9canisme de paiement diff\u00e9r\u00e9 de la TVA et l\u2019assujettissement aux obligations de droit \ncommun, sans pr\u00e9judice des sanctions pr\u00e9vues par le Code G\u00e9n\u00e9ral des Imp\u00f4ts et le Code des \nDouanes de la CEMAC. \nUn arr\u00eat\u00e9 du Ministre charg\u00e9 de l\u2019Economie pr\u00e9cise les modalit\u00e9s pratiques de mise en \u0153uvre \nde la proc\u00e9dure de paiement diff\u00e9r\u00e9 de la TVA \u00e0 l\u2019importation. \nChapitre 4 - R\u00e9gimes particuliers \nSection 1 - R\u00e9gime applicable aux missions diplomatiques, postes consulaires et \nrepr\u00e9sentations des organisations internationales install\u00e9s au Gabon \nArt.244. - (L.F.2021) Sous r\u00e9serve du respect du principe de la r\u00e9ciprocit\u00e9 dans les \ntraitements et avantages accord\u00e9s aux Repr\u00e9sentations gabonaises et \u00e0 leur personnel \u00e0 \nl\u2019\u00e9tranger, les Missions Diplomatiques, Postes Consulaires et Repr\u00e9sentations des \nOrganisations Internationales install\u00e9s au Gabon b\u00e9n\u00e9ficient en mati\u00e8re de TVA des \navant ages suivants : \n1) L\u2019exon\u00e9ration de la TVA est consentie pour l\u2019achat sur le march\u00e9 national de v\u00e9hicules de \nservice et de v\u00e9hicules personnels des agents titulaires de cartes diplomatiques ou \nconsulaires.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "6449bfd4-f46b-4d09-b020-85044d1da2be": {"__data__": {"id_": "6449bfd4-f46b-4d09-b020-85044d1da2be", "embedding": null, "metadata": {"page_label": "86", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "bf381338-cb7a-499e-9582-010f162e9c5f", "node_type": "4", "metadata": {"page_label": "86", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "f946eef95ce48ae70d36ca7d8265e1b49df8afcd4d52c91f4ea83b38baeb4abc", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "6ffa9ec1-575e-45f6-af3b-af323d7f6c70", "node_type": "1", "metadata": {"page_label": "86", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "af1d3cd12cd9d984787fd889b828088ea3f75cfb9a2a69c9e1d953106e6b463e", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "d70224b2-224c-4527-9647-ec2a33ead7cc", "node_type": "1", "metadata": {"page_label": "86", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "a7c9dc47c690eaa7987572503338813819658e47f5d0acf72c66109c80049561", "class_name": "RelatedNodeInfo"}}, "hash": "59f15265abfb24a3cc718be191e647e97da95cb5c08f2ac54f92259553643f92", "text": "- (L.F.2021) Sous r\u00e9serve du respect du principe de la r\u00e9ciprocit\u00e9 dans les \ntraitements et avantages accord\u00e9s aux Repr\u00e9sentations gabonaises et \u00e0 leur personnel \u00e0 \nl\u2019\u00e9tranger, les Missions Diplomatiques, Postes Consulaires et Repr\u00e9sentations des \nOrganisations Internationales install\u00e9s au Gabon b\u00e9n\u00e9ficient en mati\u00e8re de TVA des \navant ages suivants : \n1) L\u2019exon\u00e9ration de la TVA est consentie pour l\u2019achat sur le march\u00e9 national de v\u00e9hicules de \nservice et de v\u00e9hicules personnels des agents titulaires de cartes diplomatiques ou \nconsulaires. \n2) L\u2019exon\u00e9ration de la TVA est \u00e9galement accord\u00e9e aux produits et op\u00e9rations dans les \nconditions suivantes : \n\u2022 a) les vins, alcools et tabacs dans la limite des contingents attribu\u00e9s aux Missions et apr\u00e8s \nvisa du bon de commande par les services comp\u00e9tents de la Direction G\u00e9n\u00e9rale des \nImp\u00f4ts ; \n\u2022 b) des carbur ants dans la limite des contingents fix\u00e9s par les services comp\u00e9tents ; \n\u2022 c) les achats importants d\u2019\u00e9quipements mobiliers ou des services s\u2019y rapportant destin\u00e9s \nau fonctionnement de la Mission et concernant les locaux diplomatiques sp\u00e9cialement la \nchancell erie et la r\u00e9sidence du Chef de Mission et locaux consulaires, \u00e0 savoir \nnotamment : \n- les meubles meublants ; \n- deux postes de t\u00e9l\u00e9vision, deux magn\u00e9toscopes, les objets fonctionnels comme les \nappareils de climatisation et d\u2019\u00e9clairage, les moquettes, les tapis, les rideaux \nd\u2019ameublement ainsi que les services se rattachant \u00e0 ce mobilier telles que la pose et la \nr\u00e9paration ; \n- le mat\u00e9riel d\u2019\u00e9quipement de bureau ; \n- les locations de biens mobiliers ; \n- les brochures destin\u00e9es au public ou les publications offi -cielles dans la mesure o\u00f9 elles \nsont distribu\u00e9es gratuitement ; \n- les frais de transport du mobilier des Chefs de Mission et de Poste.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "d70224b2-224c-4527-9647-ec2a33ead7cc": {"__data__": {"id_": "d70224b2-224c-4527-9647-ec2a33ead7cc", "embedding": null, "metadata": {"page_label": "86", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "bf381338-cb7a-499e-9582-010f162e9c5f", "node_type": "4", "metadata": {"page_label": "86", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "f946eef95ce48ae70d36ca7d8265e1b49df8afcd4d52c91f4ea83b38baeb4abc", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "6449bfd4-f46b-4d09-b020-85044d1da2be", "node_type": "1", "metadata": {"page_label": "86", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "59f15265abfb24a3cc718be191e647e97da95cb5c08f2ac54f92259553643f92", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "ebd2144d-ad26-4cb8-8f97-6f9171d14cb5", "node_type": "1", "metadata": {"page_label": "87", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "f3d849fd03687ef8b8d42699e08faacfed8ab147bf19e0692fa1d902f6db2c53", "class_name": "RelatedNodeInfo"}}, "hash": "a7c9dc47c690eaa7987572503338813819658e47f5d0acf72c66109c80049561", "text": "\u2022 d) les d\u00e9penses \u00e0 caract\u00e8re immobilier telles que les travaux, les loyers et acquisitions \neffectu\u00e9es par les Ambassades et les Consulats. \nEn revanche, les remboursements de la TVA ne sont pas admis pour les biens pouvant \nconcourir \u00e0 la satisfaction de besoins personnels y compris pour les Chefs de Mission, de \nPoste et Repr\u00e9sentants d\u2019Organisations Internationales. \nArt.245. - Dans tous les cas, les Missions Diplomatiques, Postes Consulaires et \nRepr\u00e9sentations des Organisations Internationales sont tenus express\u00e9ment d\u2019apporter la", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "ebd2144d-ad26-4cb8-8f97-6f9171d14cb5": {"__data__": {"id_": "ebd2144d-ad26-4cb8-8f97-6f9171d14cb5", "embedding": null, "metadata": {"page_label": "87", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], 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"last_accessed_date": "2023-11-19"}, "hash": "a7c9dc47c690eaa7987572503338813819658e47f5d0acf72c66109c80049561", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "74de32a4-9be9-40e7-875c-afdfec342684", "node_type": "1", "metadata": {"page_label": "87", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "82482a3b0d999775653c42396c59441d40be1f330e6a8adb9015406e78d49ca3", "class_name": "RelatedNodeInfo"}}, "hash": "f3d849fd03687ef8b8d42699e08faacfed8ab147bf19e0692fa1d902f6db2c53", "text": "preuve \u00e9crite des traitements et avantages analogues accord\u00e9s aux repr\u00e9sentations \ngabonaises \u00e9tablies pa r les autorit\u00e9s comp\u00e9tentes de leurs pays respectifs. \nSection 2 - R\u00e9gime applicable aux entreprises relevant du Code minier \nArt.246. - La TVA factur\u00e9e par les fournisseurs locaux de biens, services et travaux \nn\u00e9cessaires \u00e0 la r\u00e9alisation du programme de rec herche et d\u2019exploration des entreprises \nrelevant du Code Minier sera rembours\u00e9e dans les conditions pr\u00e9vues par les dispositions \ndu pr\u00e9sent Code. \nLe remboursement de la TVA ne s\u2019applique pas aux frais de restauration et d\u2019h\u00e9bergement. \nArt.247. - Par arr\u00eat\u00e9 conjoint des Ministres charg\u00e9s des finances et des mines, certains biens \namortissables non disponibles sur le march\u00e9 local peuvent b\u00e9n\u00e9ficier d\u2019une dispense de TVA. \nSection 3 - R\u00e9gime applicable aux entreprises relevant du secteur p\u00e9trolier \nArt.248. - (L.F.2017) Le r\u00e9gime de la TVA applicable aux activit\u00e9s de recherche, d\u2019exploitation \net de production p\u00e9troli\u00e8re est fix\u00e9 conform\u00e9ment aux dispositions de la loi n\u00b0011/2014 du \n28 ao\u00fbt 2014 portant r\u00e9glementation du secteur des hydrocarbures en R\u00e9publique \nGabonaise. \nArt.248 bis.- Abrog\u00e9 (L.F.2017) \nChapitre 5 - TVA immobili\u00e8re \nSection 1 - Champ d\u2019application \nArt.248 ter. - Sont soumises \u00e0 la TVA immobili\u00e8re les op\u00e9rations concourant \u00e0 la production \nou \u00e0 la livraison d\u2019immeubles et r\u00e9alis\u00e9es par des assujetti s dans le cadre de leurs activit\u00e9s \n\u00e9conomiques. \nSont notamment vis\u00e9es les ventes de terrains \u00e0 b\u00e2tir, les livraisons d\u2019immeubles neufs, les \nlivraisons \u00e0 soi -m\u00eame de certains immeubles.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "74de32a4-9be9-40e7-875c-afdfec342684": {"__data__": {"id_": "74de32a4-9be9-40e7-875c-afdfec342684", "embedding": null, "metadata": {"page_label": "87", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "b8e4458c-a2b4-497f-af58-c60333475f10", "node_type": "4", "metadata": {"page_label": "87", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "47208474f26fd5e16e99958bdc13ed65b2fe5fbac5ec3f28f3c485dcaefca810", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "ebd2144d-ad26-4cb8-8f97-6f9171d14cb5", "node_type": "1", "metadata": {"page_label": "87", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "f3d849fd03687ef8b8d42699e08faacfed8ab147bf19e0692fa1d902f6db2c53", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "a17b0ac0-2cfe-404d-9057-0353ad49d15d", "node_type": "1", "metadata": {"page_label": "88", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "e3b71f7e8056189a5adf6060741daca7a273e01026a29a2e6a3fc78d12442e2a", "class_name": "RelatedNodeInfo"}}, "hash": "82482a3b0d999775653c42396c59441d40be1f330e6a8adb9015406e78d49ca3", "text": "Art.248 bis.- Abrog\u00e9 (L.F.2017) \nChapitre 5 - TVA immobili\u00e8re \nSection 1 - Champ d\u2019application \nArt.248 ter. - Sont soumises \u00e0 la TVA immobili\u00e8re les op\u00e9rations concourant \u00e0 la production \nou \u00e0 la livraison d\u2019immeubles et r\u00e9alis\u00e9es par des assujetti s dans le cadre de leurs activit\u00e9s \n\u00e9conomiques. \nSont notamment vis\u00e9es les ventes de terrains \u00e0 b\u00e2tir, les livraisons d\u2019immeubles neufs, les \nlivraisons \u00e0 soi -m\u00eame de certains immeubles. \n1) Par terrain \u00e0 b\u00e2tir, il faut entendre un terrain sur lequel des cons tructions peuvent \u00eatre \nautoris\u00e9es en application des r\u00e8gles d\u2019urbanisme en vigueur. \nIl regroupe : \n\u2022 les terrains nus ; \n\u2022 les terrains portant des immeubles inachev\u00e9s ; \n\u2022 les terrains dont les b\u00e2timents sont destin\u00e9s \u00e0 la d\u00e9molition. \n2) Est consid\u00e9r\u00e9 comme immeub le neuf, un immeuble achev\u00e9 depuis moins de cinq ans. Cet \nach\u00e8vement peut r\u00e9sulter : \n\u2022 d\u2019une construction nouvelle ; \n\u2022 de travaux portant sur un immeuble existant et qui ont consist\u00e9 en une sur\u00e9l\u00e9vation ou \nune r\u00e9novation : \n- de la majorit\u00e9 des fondations ;", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "a17b0ac0-2cfe-404d-9057-0353ad49d15d": {"__data__": {"id_": "a17b0ac0-2cfe-404d-9057-0353ad49d15d", "embedding": null, "metadata": {"page_label": "88", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "7347f6b5-5b1a-497b-ba48-a6da97f7510d", "node_type": "4", "metadata": {"page_label": "88", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "6eb240ef6f4aed7356652fb22008505e7bc1c715fd76fa3480a0d2d4a4e1412e", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "74de32a4-9be9-40e7-875c-afdfec342684", "node_type": "1", "metadata": {"page_label": "87", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "82482a3b0d999775653c42396c59441d40be1f330e6a8adb9015406e78d49ca3", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "3e1d750c-30a9-4776-8e1c-20a9d3ba954b", "node_type": "1", "metadata": {"page_label": "88", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "1267b27b8f9fbe1321354df3682ddc432c7e1fc56073459bf89c9b30eb6e9de4", "class_name": "RelatedNodeInfo"}}, "hash": "e3b71f7e8056189a5adf6060741daca7a273e01026a29a2e6a3fc78d12442e2a", "text": "- de la majorit\u00e9 des \u00e9l\u00e9ments hors fondations d\u00e9terminant la r\u00e9sistance et la rigidit\u00e9 de \nl\u2019ouvrage ; \n- de la majorit\u00e9 de la consistance des fa\u00e7ades hors ravalement ; \n- de l\u2019ensemble des \u00e9l\u00e9ments de second \u0153uvre. \n3) Est consid\u00e9r\u00e9 comme immeuble livr\u00e9 \u00e0 soi -m\u00eame : \n\u2022 un immeuble construit par une soci\u00e9t\u00e9 dont les parts ou actions lui assurent, en droit ou \nen fait, la jouissance ou l\u2019attribution privative en propri\u00e9t\u00e9 ; \n\u2022 un immeuble non affect\u00e9 \u00e0 l\u2019habitation pour les trois quarts au moins de sa superficie et \ndestin\u00e9 \u00e0 \u00eat re utilis\u00e9 pour la r\u00e9alisation d\u2019op\u00e9rations soumises \u00e0 la TVA. Cet immeuble \npeut \u00eatre destin\u00e9 \u00e0 la location si celle -ci est soumise de plein droit ou sur option \u00e0 la TVA ; \nLe redevable de la TVA est le constructeur de l\u2019immeuble et celle -ci devient exigibl e au jour \nde la livraison de l\u2019immeuble. \nLes actes de cession d\u2019immeubles passibles de la TVA immobili\u00e8re sont obligatoirement \nsoumis \u00e0 la formalit\u00e9 de l\u2019enregistrement. \nSection 2 - Fait g\u00e9n\u00e9rateur et exigibilit\u00e9 \nArt.248 quater. - Le fait g\u00e9n\u00e9rateur de la T VA se produit au moment de la livraison r\u00e9elle du \nbien par le vendeur \u00e0 l\u2019acqu\u00e9reur, ind\u00e9pendamment de l\u2019accomplissement de toute formalit\u00e9 \net du paiement du prix. \nLa TVA est exigible lors de la r\u00e9alisation du fait g\u00e9n\u00e9rateur, sauf pour les livraisons \nd\u2019im meubles \u00e0 construire pour lesquelles la TVA est exigible lors de chaque versement des \nsommes correspondant aux diff\u00e9rentes \u00e9ch\u00e9ances pr\u00e9vues par le contrat, en fonction de \nl\u2019avancement des travaux.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "3e1d750c-30a9-4776-8e1c-20a9d3ba954b": {"__data__": {"id_": "3e1d750c-30a9-4776-8e1c-20a9d3ba954b", "embedding": null, "metadata": {"page_label": "88", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "7347f6b5-5b1a-497b-ba48-a6da97f7510d", "node_type": "4", "metadata": {"page_label": "88", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "6eb240ef6f4aed7356652fb22008505e7bc1c715fd76fa3480a0d2d4a4e1412e", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "a17b0ac0-2cfe-404d-9057-0353ad49d15d", "node_type": "1", "metadata": {"page_label": "88", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "e3b71f7e8056189a5adf6060741daca7a273e01026a29a2e6a3fc78d12442e2a", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "17c75f32-b489-4b34-afc4-7ebc7c0ac308", "node_type": "1", "metadata": {"page_label": "88", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "9bb453790860d1c6792446e24d1fa32273b10f875d3d8c19afa32d571e8d53a8", "class_name": "RelatedNodeInfo"}}, "hash": "1267b27b8f9fbe1321354df3682ddc432c7e1fc56073459bf89c9b30eb6e9de4", "text": "Les actes de cession d\u2019immeubles passibles de la TVA immobili\u00e8re sont obligatoirement \nsoumis \u00e0 la formalit\u00e9 de l\u2019enregistrement. \nSection 2 - Fait g\u00e9n\u00e9rateur et exigibilit\u00e9 \nArt.248 quater. - Le fait g\u00e9n\u00e9rateur de la T VA se produit au moment de la livraison r\u00e9elle du \nbien par le vendeur \u00e0 l\u2019acqu\u00e9reur, ind\u00e9pendamment de l\u2019accomplissement de toute formalit\u00e9 \net du paiement du prix. \nLa TVA est exigible lors de la r\u00e9alisation du fait g\u00e9n\u00e9rateur, sauf pour les livraisons \nd\u2019im meubles \u00e0 construire pour lesquelles la TVA est exigible lors de chaque versement des \nsommes correspondant aux diff\u00e9rentes \u00e9ch\u00e9ances pr\u00e9vues par le contrat, en fonction de \nl\u2019avancement des travaux. \nPour les livraisons \u00e0 soi -m\u00eame d\u2019immeubles neufs, le fait g\u00e9n\u00e9rateur de la TVA se produit au \nmoment de l\u2019ach\u00e8vement de l\u2019ensemble des travaux. La TVA est exigible lors de la r\u00e9alisation \ndu fait g\u00e9n\u00e9rateur. La date du fait g\u00e9n\u00e9rateur et celle de l\u2019exigibilit\u00e9 sont confondues en la \nmati\u00e8re. \nSection 3 - Base imposab le \nArt.248 quinquies. - L\u2019assiette de la TVA immobili\u00e8re est constitu\u00e9e du prix de cession du \nbien tel que d\u00e9termin\u00e9 par les parties, ou de la valeur v\u00e9nale r\u00e9elle du bien si elle est \nsup\u00e9rieure.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "17c75f32-b489-4b34-afc4-7ebc7c0ac308": {"__data__": {"id_": "17c75f32-b489-4b34-afc4-7ebc7c0ac308", "embedding": null, "metadata": {"page_label": "88", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "7347f6b5-5b1a-497b-ba48-a6da97f7510d", "node_type": "4", "metadata": {"page_label": "88", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "6eb240ef6f4aed7356652fb22008505e7bc1c715fd76fa3480a0d2d4a4e1412e", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "3e1d750c-30a9-4776-8e1c-20a9d3ba954b", "node_type": "1", "metadata": {"page_label": "88", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "1267b27b8f9fbe1321354df3682ddc432c7e1fc56073459bf89c9b30eb6e9de4", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "f87d58bc-6ae1-45a7-ba38-9f6ddef17e55", "node_type": "1", "metadata": {"page_label": "89", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "daf0eba27fe26f2361ebf5aeda9d07c5c219ebfde388f7a6ca306c160cd2e902", "class_name": "RelatedNodeInfo"}}, "hash": "9bb453790860d1c6792446e24d1fa32273b10f875d3d8c19afa32d571e8d53a8", "text": "Pour les livraisons \u00e0 soi -m\u00eame d\u2019immeubles neufs, le fait g\u00e9n\u00e9rateur de la TVA se produit au \nmoment de l\u2019ach\u00e8vement de l\u2019ensemble des travaux. La TVA est exigible lors de la r\u00e9alisation \ndu fait g\u00e9n\u00e9rateur. La date du fait g\u00e9n\u00e9rateur et celle de l\u2019exigibilit\u00e9 sont confondues en la \nmati\u00e8re. \nSection 3 - Base imposab le \nArt.248 quinquies. - L\u2019assiette de la TVA immobili\u00e8re est constitu\u00e9e du prix de cession du \nbien tel que d\u00e9termin\u00e9 par les parties, ou de la valeur v\u00e9nale r\u00e9elle du bien si elle est \nsup\u00e9rieure. \nLa base d\u2019imposition des livraisons \u00e0 soi -m\u00eame est constitu\u00e9e par le prix de revient total des \nimmeubles, y compris le co\u00fbt des terrains ou leur valeur d\u2019apport, les sommes vers\u00e9es pour \nentrer en possession du terrain, notamment les frais de notaires, les frais d\u2019am\u00e9nagement du \nterrain, le co\u00fbt des mat\u00e9riaux, les fr ais financiers, les frais de personnel, les autres co\u00fbts \ndirects li\u00e9s \u00e0 la construction, ainsi que les imp\u00f4ts non d\u00e9ductibles acquitt\u00e9s. \nSection 4 - Taux \nArt.248 sexies. - Le taux de TVA applicable est le taux de droit commun de 18 %.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "f87d58bc-6ae1-45a7-ba38-9f6ddef17e55": {"__data__": {"id_": "f87d58bc-6ae1-45a7-ba38-9f6ddef17e55", "embedding": null, "metadata": {"page_label": "89", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "f58808c1-af5f-4457-a851-ea889e1ff1f0", "node_type": "4", "metadata": {"page_label": "89", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "53b478fe9e342ea9e037a44e0af7484b51d2b2be5882d7ecf8cd538d9fcc599a", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "17c75f32-b489-4b34-afc4-7ebc7c0ac308", "node_type": "1", "metadata": {"page_label": "88", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "9bb453790860d1c6792446e24d1fa32273b10f875d3d8c19afa32d571e8d53a8", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "6f7d7337-9b98-4251-9ebd-86ef8e9be57b", "node_type": "1", "metadata": {"page_label": "89", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "bb6a80e80b5cc6091a47f2108ff955f65a9a687de7c28daa6b22a33a023ab6ce", "class_name": "RelatedNodeInfo"}}, "hash": "daf0eba27fe26f2361ebf5aeda9d07c5c219ebfde388f7a6ca306c160cd2e902", "text": "Titre 2 - Droits d\u2019acc ises \nChapitre 1 - Champ d\u2019application et taux des droits d\u2019accises \nArt.249. - Sont soumis aux droits d\u2019accises les produits vis\u00e9s \u00e0 l\u2019article 250 ci -dessous. \nSont \u00e9galement soumis aux droits d\u2019accises les intrants mis directement \u00e0 la consommation \nsur le ma rch\u00e9 local. \nSont exon\u00e9r\u00e9s, les intrants import\u00e9s par les producteurs au cordon douanier \u00e0 condition : \n\u2022 que ces intrants soient n\u00e9cessaires \u00e0 la production locale ; \n\u2022 que l\u2019importateur ait pr\u00e9alablement obtenu une attestation sp\u00e9cifique d\u2019exon\u00e9ration \nd\u00e9livr\u00e9e par le Directeur G\u00e9n\u00e9ral des Imp\u00f4ts. \nArt.250.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "6f7d7337-9b98-4251-9ebd-86ef8e9be57b": {"__data__": {"id_": "6f7d7337-9b98-4251-9ebd-86ef8e9be57b", "embedding": null, "metadata": {"page_label": "89", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "f58808c1-af5f-4457-a851-ea889e1ff1f0", "node_type": "4", "metadata": {"page_label": "89", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "53b478fe9e342ea9e037a44e0af7484b51d2b2be5882d7ecf8cd538d9fcc599a", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "f87d58bc-6ae1-45a7-ba38-9f6ddef17e55", "node_type": "1", "metadata": {"page_label": "89", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "daf0eba27fe26f2361ebf5aeda9d07c5c219ebfde388f7a6ca306c160cd2e902", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "b9d0c721-3531-40e3-a6e5-300e941ca601", "node_type": "1", "metadata": {"page_label": "89", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "5830e34a39685a2335deefd31774ef26d464b381479d4cf832a5037f192752a2", "class_name": "RelatedNodeInfo"}}, "hash": "bb6a80e80b5cc6091a47f2108ff955f65a9a687de7c28daa6b22a33a023ab6ce", "text": "Titre 2 - Droits d\u2019acc ises \nChapitre 1 - Champ d\u2019application et taux des droits d\u2019accises \nArt.249. - Sont soumis aux droits d\u2019accises les produits vis\u00e9s \u00e0 l\u2019article 250 ci -dessous. \nSont \u00e9galement soumis aux droits d\u2019accises les intrants mis directement \u00e0 la consommation \nsur le ma rch\u00e9 local. \nSont exon\u00e9r\u00e9s, les intrants import\u00e9s par les producteurs au cordon douanier \u00e0 condition : \n\u2022 que ces intrants soient n\u00e9cessaires \u00e0 la production locale ; \n\u2022 que l\u2019importateur ait pr\u00e9alablement obtenu une attestation sp\u00e9cifique d\u2019exon\u00e9ration \nd\u00e9livr\u00e9e par le Directeur G\u00e9n\u00e9ral des Imp\u00f4ts. \nArt.250. - (L.F.2018, L.F.R.2018, L.F.R.2020 ) Les droits d\u2019accises sont fix\u00e9s comme suit : \n \nProduits Taux ad \nvalorem Taxe sp\u00e9cifique \nBi\u00e8res locales 22 % 20 FCFA par litre \nBi\u00e8res d\u2019importation 25 % 180 FCFA par litre \nVins locaux 22 % 100 FCFA par litre \nVins d\u2019importation dont le prix d\u2019achat est \ninf\u00e9rieur \u00e0 50.000 FCFA 25 % 500 FCFA par litre \nVins d\u2019importation dont le prix d\u2019achat est \nsup\u00e9rieur \u00e0 50.000 FCFA 40 % 3000 FCFA par litre \nChampagnes dont le prix d\u2019achat est inf\u00e9rieur \u00e0 \n50.000 FCFA 25 % 500 FCFA par litre \nChampagnes dont le prix d\u2019achat est sup\u00e9rieur \u00e0 \n50.000 FCFA 40 % 3000 FCFA par litre \nAutres boissons locales tirant un degr\u00e9 d\u2019alcool \nvolum\u00e9trique sup\u00e9rieur \u00e0 12 % 25 % 500 FCFA par litre \nAutres boissons import\u00e9es tirant un degr\u00e9 d\u2019alcool \nvolum\u00e9trique sup\u00e9rieur \u00e0 12 % 30 % 500 FCFA par litre \nBoissons sucr\u00e9es et autres boissons titrant un \ndegr\u00e9 d\u2019alcool volum\u00e9trique inf\u00e9rieur \u00e0 12 % 5 % \nCigarettes, cigares, cigarillos, tabacs 32 % 150 FCFA par paquet \nJeux de hasard 5 % 100.000 FCFA par \nappareil exploit\u00e9 \nProduit de parfumerie et cosm\u00e9tiques 25 % \nCaviar, foie gras, saumon 40 % \nActivit\u00e9s de t\u00e9l\u00e9phonie mobile (appels) 5 % \nLes eaux sont exon\u00e9r\u00e9es des droits d\u2019accises.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "b9d0c721-3531-40e3-a6e5-300e941ca601": {"__data__": {"id_": "b9d0c721-3531-40e3-a6e5-300e941ca601", "embedding": null, "metadata": {"page_label": "89", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "f58808c1-af5f-4457-a851-ea889e1ff1f0", "node_type": "4", "metadata": {"page_label": "89", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "53b478fe9e342ea9e037a44e0af7484b51d2b2be5882d7ecf8cd538d9fcc599a", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "6f7d7337-9b98-4251-9ebd-86ef8e9be57b", "node_type": "1", "metadata": {"page_label": "89", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "bb6a80e80b5cc6091a47f2108ff955f65a9a687de7c28daa6b22a33a023ab6ce", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "f1a37214-12bd-4a0a-b529-2ec7cf166f0f", "node_type": "1", "metadata": {"page_label": "90", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "3976e88eb599092caad147b06f62f448fe1db933283582bef859d9662d24796f", "class_name": "RelatedNodeInfo"}}, "hash": "5830e34a39685a2335deefd31774ef26d464b381479d4cf832a5037f192752a2", "text": "La base d\u2019imposition ad valorem des produits vis\u00e9s \u00e0 l\u2019alin\u00e9a ci -dessus est constitu\u00e9e : \n\u2022 \u00e0 l\u2019importation, par la valeur en douane major\u00e9e des droits et taxes per\u00e7us \u00e0 l\u2019entr\u00e9e, \u00e0 \nl\u2019exclusion de la TVA ; \n\u2022 pour les produits fabriqu\u00e9s localement, par le prix de revien t sortie usine valid\u00e9 par \nl\u2019Administration ; \n\u2022 pour les activit\u00e9s de t\u00e9l\u00e9phonie mobile, par le chiffre d\u2019affaires r\u00e9alis\u00e9 sur les ventes des \nservices t\u00e9l\u00e9phoniques, \u00e0 l\u2019exclusion du chiffre d\u2019affaires r\u00e9alis\u00e9 par toutes autres \nop\u00e9rations ne constituant pas u ne prestation t\u00e9l\u00e9phonique.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "f1a37214-12bd-4a0a-b529-2ec7cf166f0f": {"__data__": {"id_": "f1a37214-12bd-4a0a-b529-2ec7cf166f0f", "embedding": null, "metadata": {"page_label": "90", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "b6924189-ca7c-424e-b46c-ba59ed1fb6d2", "node_type": "4", "metadata": {"page_label": "90", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "9873e840bf6fbeb59f53ef397f82285eb99f05195dbe308a7d540fd3900efb46", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "b9d0c721-3531-40e3-a6e5-300e941ca601", "node_type": "1", "metadata": {"page_label": "89", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "5830e34a39685a2335deefd31774ef26d464b381479d4cf832a5037f192752a2", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "a34cd94b-6dc5-4590-b50e-5e17b7b29ef9", "node_type": "1", "metadata": {"page_label": "90", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "07e2157394a7911bcdd53cc8e66e198a671f8c733b8775b0dc3faced4ef3e7a9", "class_name": "RelatedNodeInfo"}}, "hash": "3976e88eb599092caad147b06f62f448fe1db933283582bef859d9662d24796f", "text": "Chapitre 2 - Obligations d\u00e9claratives et modalit\u00e9s de perception \nArt.251. - Les droits d\u2019accises sont per\u00e7us selon les m\u00eames modalit\u00e9s qu\u2019en mati\u00e8re de TVA, \nsur un imprim\u00e9 fourni par l\u2019Administration. \nLes droits per\u00e7us sont destin\u00e9s \u00e0 alimenter le Fonds National pour le D\u00e9veloppement du \nSport. \nLivre 3 - Imp\u00f4ts et taxes divers \nTitre 1 - Imp\u00f4ts professionnels \nChapitre 1 - Contribution des patentes \nSection 1 - Personnes imposables \nArt.252. - Toute personne physique ou morale, de nationalit\u00e9 gabonaise ou \u00e9trang\u00e8re, qui \nexerce au Gabon un commerce, une industrie, une profession non compris dans les \nexemptions pr\u00e9vues par le pr\u00e9sent Code, est assujettie \u00e0 la contribution des patentes. \nArt.253. - La contribution des patentes est compos \u00e9e d\u2019un droit fixe \u00e9tabli soit d\u2019apr\u00e8s un tarif \ng\u00e9n\u00e9ral pour les professions \u00e9num\u00e9r\u00e9es au tableau A, soit d\u2019apr\u00e8s un tarif exceptionnel pour \ncelles list\u00e9es aux tableaux B et C. Ces tarifs figurent en annexe du pr\u00e9sent chapitre sur les \ntableaux correspondan ts. [NB - Voir tableau sous l\u2019article 271 ci -dessous ] \nLes commerces, industries et professions non pr\u00e9vus dans ces tableaux sont n\u00e9anmoins \nassujettis \u00e0 la Patente. Les droits auxquels ils doivent \u00eatre soumis sont r\u00e9gl\u00e9s d\u2019apr\u00e8s \nl\u2019analogie des op\u00e9rations ou des objets du commerce. \nSection 2 - Exemptions \nArt.254. - Ne sont pas assujettis \u00e0 la patente : \n1) L\u2019\u00c9tat, les collectivit\u00e9s locales, les soci\u00e9t\u00e9s de pr\u00e9voyance, de secours et de pr\u00eats mutuels \nagricoles, les \u00e9tablissements publics pour les services d\u2019utilit\u00e9 g\u00e9n\u00e9rale.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "a34cd94b-6dc5-4590-b50e-5e17b7b29ef9": {"__data__": {"id_": "a34cd94b-6dc5-4590-b50e-5e17b7b29ef9", "embedding": null, "metadata": {"page_label": "90", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "b6924189-ca7c-424e-b46c-ba59ed1fb6d2", "node_type": "4", "metadata": {"page_label": "90", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "9873e840bf6fbeb59f53ef397f82285eb99f05195dbe308a7d540fd3900efb46", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "f1a37214-12bd-4a0a-b529-2ec7cf166f0f", "node_type": "1", "metadata": {"page_label": "90", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "3976e88eb599092caad147b06f62f448fe1db933283582bef859d9662d24796f", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "d739b9cd-4357-4a6a-8471-24d5832d40dd", "node_type": "1", "metadata": {"page_label": "91", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "ace927570feaa833780c9d50cc114707d5e58c9f4f4c653be4dae0d190d3c1b2", "class_name": "RelatedNodeInfo"}}, "hash": "07e2157394a7911bcdd53cc8e66e198a671f8c733b8775b0dc3faced4ef3e7a9", "text": "[NB - Voir tableau sous l\u2019article 271 ci -dessous ] \nLes commerces, industries et professions non pr\u00e9vus dans ces tableaux sont n\u00e9anmoins \nassujettis \u00e0 la Patente. Les droits auxquels ils doivent \u00eatre soumis sont r\u00e9gl\u00e9s d\u2019apr\u00e8s \nl\u2019analogie des op\u00e9rations ou des objets du commerce. \nSection 2 - Exemptions \nArt.254. - Ne sont pas assujettis \u00e0 la patente : \n1) L\u2019\u00c9tat, les collectivit\u00e9s locales, les soci\u00e9t\u00e9s de pr\u00e9voyance, de secours et de pr\u00eats mutuels \nagricoles, les \u00e9tablissements publics pour les services d\u2019utilit\u00e9 g\u00e9n\u00e9rale. \n2) Les peintres, sculpteurs, dessinateurs, graveurs, consid\u00e9r\u00e9s comme artisans et ne vendant \nque le produit de leur art. \n3) Les professeurs en toute mati\u00e8re dans le cadre de leur activit\u00e9 lib\u00e9rale individuelle. \n4) Les sages -femmes, les gardes -malades. \n5) Les artistes lyriques et dramatiques.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "d739b9cd-4357-4a6a-8471-24d5832d40dd": {"__data__": {"id_": "d739b9cd-4357-4a6a-8471-24d5832d40dd", "embedding": null, "metadata": {"page_label": "91", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "30448894-dd19-472f-878d-2b3d78b17616", "node_type": "4", "metadata": {"page_label": "91", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "6fd732b9564187144caebc9ed4b1570e499a8ee1b615aa061fcfb43f47237626", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "a34cd94b-6dc5-4590-b50e-5e17b7b29ef9", "node_type": "1", "metadata": {"page_label": "90", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "07e2157394a7911bcdd53cc8e66e198a671f8c733b8775b0dc3faced4ef3e7a9", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "2f482203-fddb-4072-8a76-fb19313055d2", "node_type": "1", "metadata": {"page_label": "91", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "d18fd49b68cf49e4b80cdeb6b9b28981cc95ecebbae6333b452f91fc20f81a45", "class_name": "RelatedNodeInfo"}}, "hash": "ace927570feaa833780c9d50cc114707d5e58c9f4f4c653be4dae0d190d3c1b2", "text": "6) Les cultivateurs et \u00e9leveurs seulement pour la vente et la manipulation des r\u00e9coltes et \nfruits provenant des terrains qui leur appartiennent ou par eux exploit\u00e9s et pour la vente du \nb\u00e9tail qu\u2019ils y \u00e9l\u00e8vent. \n7) Les propri\u00e9taires ou locataires louant occasionnellement en meubl\u00e9 une partie de leur \nhabitation personnelle lorsque cette location ne pr\u00e9sente aucun caract\u00e8re p\u00e9riodique. \n8) Les p\u00eacheurs ou piroguiers. \n9) Les caisses d\u2019\u00e9pargne et de pr\u00e9voyan ce administr\u00e9es gratuitement, les assurances \nmutuelles r\u00e9guli\u00e8rement autoris\u00e9es. \n10) Les \u00e9tablissements publics ou priv\u00e9s ayant pour but de recueillir les enfants pauvres et \nde leur donner une profession. \n11) Les voyageurs, placiers de commerce et d\u2019indust rie, qu\u2019ils travaillent pour le compte \nd\u2019une ou de plusieurs maisons, qu\u2019ils soient r\u00e9mun\u00e9r\u00e9s par des remises proportionnelles ou \npar des appointements fixes, \u00e0 la condition qu\u2019ils ne fassent aucune op\u00e9ration pour leur \ncompte personnel et qu\u2019ils n\u2019aient pa s de personnalit\u00e9 professionnelle ind\u00e9pendante de celle \ndes commer\u00e7ants dont ils placent les produits. \nToutefois, les personnes telles que les n\u00e9gociants, les industriels ou les commis voyageurs \nvoyageant au Gabon, en vue d\u2019y recueillir des commandes pour le compte de maisons \u00e9tablies \n\u00e0 l\u2019\u00e9tranger, sont redevables d\u2019une patente qui ne peut \u00eatre inf\u00e9rieure \u00e0 celle \u00e0 laquelle est \nsoumis le repr\u00e9sentant de commerce. \n12) Les planteurs vendant du bois de chauffe provenant exclusivement du \nd\u00e9broussaillement pour la mise en valeur de leur plantation. \n13) Les chasseurs.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "2f482203-fddb-4072-8a76-fb19313055d2": {"__data__": {"id_": "2f482203-fddb-4072-8a76-fb19313055d2", "embedding": null, "metadata": {"page_label": "91", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "30448894-dd19-472f-878d-2b3d78b17616", "node_type": "4", "metadata": {"page_label": "91", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "6fd732b9564187144caebc9ed4b1570e499a8ee1b615aa061fcfb43f47237626", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "d739b9cd-4357-4a6a-8471-24d5832d40dd", "node_type": "1", "metadata": {"page_label": "91", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "ace927570feaa833780c9d50cc114707d5e58c9f4f4c653be4dae0d190d3c1b2", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "ff194818-a36d-4b95-b193-aa60947e644e", "node_type": "1", "metadata": {"page_label": "91", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "a843a03582fe18cdc85657956fcf688cc3e3571b11996b00ebe785f61d93d985", "class_name": "RelatedNodeInfo"}}, "hash": "d18fd49b68cf49e4b80cdeb6b9b28981cc95ecebbae6333b452f91fc20f81a45", "text": "Toutefois, les personnes telles que les n\u00e9gociants, les industriels ou les commis voyageurs \nvoyageant au Gabon, en vue d\u2019y recueillir des commandes pour le compte de maisons \u00e9tablies \n\u00e0 l\u2019\u00e9tranger, sont redevables d\u2019une patente qui ne peut \u00eatre inf\u00e9rieure \u00e0 celle \u00e0 laquelle est \nsoumis le repr\u00e9sentant de commerce. \n12) Les planteurs vendant du bois de chauffe provenant exclusivement du \nd\u00e9broussaillement pour la mise en valeur de leur plantation. \n13) Les chasseurs. \n14) Les syndicats agricoles et les soci\u00e9t\u00e9s coop\u00e9ratives de consommation, \u00e0 la condition qu\u2019ils \nne poss\u00e8dent pas de magasin de vente et se bornent \u00e0 grouper les commandes de leurs \nadh\u00e9rents et \u00e0 dist ribuer dans leurs magasins de d\u00e9p\u00f4t les denr\u00e9es, produits ou \nmarchandises qui ont fait l\u2019objet de ces commandes. \n15) Les exploitants miniers. \n16) Pendant l\u2019ann\u00e9e du d\u00e9but de l\u2019exercice et les deux ann\u00e9es suivantes, les promoteurs \npublics et priv\u00e9s d\u00fbment agr\u00e9\u00e9s qui r\u00e9alisent des op\u00e9rations d\u2019am\u00e9nagement des terrains \u00e0 \nb\u00e2tir en zones urbaines destin\u00e9s \u00e0 des logements socio -\u00e9conomiques et des op\u00e9rations de \nconstruction des logements socio -\u00e9conomiques. \nSection 3 - R\u00e8gles de cumul et non -cumul des profe ssions \nArt.255. - Le patentable qui, dans le m\u00eame \u00e9tablissement, exerce plusieurs commerces, \nindustries ou professions du tableau A ne peut \u00eatre soumis qu\u2019\u00e0 un seul droit fixe. Ce droit \nest le plus \u00e9lev\u00e9 de ceux qu\u2019il aurait \u00e0 payer s\u2019il \u00e9tait assujetti \u00e0 a utant de droits fixes qu\u2019il \nexerce de professions.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "ff194818-a36d-4b95-b193-aa60947e644e": {"__data__": {"id_": "ff194818-a36d-4b95-b193-aa60947e644e", "embedding": null, "metadata": {"page_label": "91", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "30448894-dd19-472f-878d-2b3d78b17616", "node_type": "4", "metadata": {"page_label": "91", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "6fd732b9564187144caebc9ed4b1570e499a8ee1b615aa061fcfb43f47237626", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "2f482203-fddb-4072-8a76-fb19313055d2", "node_type": "1", "metadata": {"page_label": "91", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "d18fd49b68cf49e4b80cdeb6b9b28981cc95ecebbae6333b452f91fc20f81a45", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "5e9ed397-50c0-4d23-8f03-feeed61e9833", "node_type": "1", "metadata": {"page_label": "92", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "53afee291d41f7f529cae9c31364f6d33a7a2214dba99c68f803483770adc291", "class_name": "RelatedNodeInfo"}}, "hash": "a843a03582fe18cdc85657956fcf688cc3e3571b11996b00ebe785f61d93d985", "text": "16) Pendant l\u2019ann\u00e9e du d\u00e9but de l\u2019exercice et les deux ann\u00e9es suivantes, les promoteurs \npublics et priv\u00e9s d\u00fbment agr\u00e9\u00e9s qui r\u00e9alisent des op\u00e9rations d\u2019am\u00e9nagement des terrains \u00e0 \nb\u00e2tir en zones urbaines destin\u00e9s \u00e0 des logements socio -\u00e9conomiques et des op\u00e9rations de \nconstruction des logements socio -\u00e9conomiques. \nSection 3 - R\u00e8gles de cumul et non -cumul des profe ssions \nArt.255. - Le patentable qui, dans le m\u00eame \u00e9tablissement, exerce plusieurs commerces, \nindustries ou professions du tableau A ne peut \u00eatre soumis qu\u2019\u00e0 un seul droit fixe. Ce droit \nest le plus \u00e9lev\u00e9 de ceux qu\u2019il aurait \u00e0 payer s\u2019il \u00e9tait assujetti \u00e0 a utant de droits fixes qu\u2019il \nexerce de professions. \nLorsque les professions exerc\u00e9es dans le m\u00eame \u00e9tablissement sont toutes inscrites au \ntableau B, le contribuable acquitte la plus \u00e9lev\u00e9e des taxes d\u00e9termin\u00e9es aff\u00e9rentes aux \nprofessions exerc\u00e9es et la total it\u00e9 des taxes variables aff\u00e9rentes \u00e0 toutes les professions \nexerc\u00e9es.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "5e9ed397-50c0-4d23-8f03-feeed61e9833": {"__data__": {"id_": "5e9ed397-50c0-4d23-8f03-feeed61e9833", "embedding": null, "metadata": {"page_label": "92", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "43f2a3de-1849-4a1d-b16f-f48ed1fc3b75", "node_type": "4", "metadata": {"page_label": "92", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "6894591c0d2bd1127e0be097ad6abb360a25786b84074d63f94fa74e49420fce", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "ff194818-a36d-4b95-b193-aa60947e644e", "node_type": "1", "metadata": {"page_label": "91", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "a843a03582fe18cdc85657956fcf688cc3e3571b11996b00ebe785f61d93d985", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "376b6011-c71a-491b-bfe8-70c6e3595263", "node_type": "1", "metadata": {"page_label": "92", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "203408adbc4227657ae4f5d9ff7f936cf1ab780d86c67fedda7949bc27bd1de2", "class_name": "RelatedNodeInfo"}}, "hash": "53afee291d41f7f529cae9c31364f6d33a7a2214dba99c68f803483770adc291", "text": "Enfin, quand les professions exerc\u00e9es dans le m\u00eame \u00e9tablissement sont toutes inscrites aux \ntableaux A et B, le contribuable est soumis \u00e0 : \n\u2022 1\u00b0 un droit qui est le plus \u00e9lev\u00e9 entre les dro its fixes inscrits au tableau A et les taxes \nd\u00e9termin\u00e9es port\u00e9es au tableau B ; \n\u2022 2\u00b0 la totalit\u00e9 des taxes variables du tableau B. \nToutefois, l\u2019assujetti qui exerce dans un m\u00eame \u00e9tablissement des activit\u00e9s patentables \nsp\u00e9cialement d\u00e9finies au tableau A par l a mention \u00ab Droit Entier \u00bb en abr\u00e9g\u00e9 D.E. port\u00e9e \u00e0 ce \ntableau, est impos\u00e9 au droit entier pour l\u2019exercice de chacune de ces activit\u00e9s. Ces activit\u00e9s \nn\u2019entrent pas en ligne de compte pour le calcul des droits pr\u00e9vus aux alin\u00e9as pr\u00e9c\u00e9dents. \nArt.256. - Le pate ntable ayant plusieurs \u00e9tablissements, boutiques ou magasins de m\u00eames \nesp\u00e8ces ou d\u2019esp\u00e8ces diff\u00e9rentes est, quel que soit le tableau auquel il appartient comme \npatentable, passible d\u2019un droit fixe en raison du commerce, de l\u2019industrie ou de la profession \nexerc\u00e9e dans chacun de ces \u00e9tablissements. \nArt.257. - Sont consid\u00e9r\u00e9s comme formant un m\u00eame \u00e9tablissement, les magasins, boutiques \net, en g\u00e9n\u00e9ral, toutes les installations faisant corps et comprises dans un terrain d\u2019un seul \ntenant. \nSont consid\u00e9r\u00e9s comme for mant des \u00e9tablissements distincts, ceux qui repr\u00e9sentent l\u2019un des \ncaract\u00e8res vis\u00e9s ci -apr\u00e8s : \n\u2022 1\u00b0 avoir pour chacun d\u2019eux un pr\u00e9pos\u00e9 sp\u00e9cial traitant avec le public m\u00eame s\u2019il n\u2019a pas la \nprocuration du responsable de l\u2019entreprise ; \n\u2022 2\u00b0 \u00eatre situ\u00e9 dans les loc alit\u00e9s diff\u00e9rentes ou dans la m\u00eame localit\u00e9 dans des locaux \ndistincts, alors m\u00eame que ceux -ci seraient juxtapos\u00e9s dans le m\u00eame immeuble \u00e0 d\u2019autres \n\u00e9tablissements du m\u00eame patent\u00e9.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "376b6011-c71a-491b-bfe8-70c6e3595263": {"__data__": {"id_": "376b6011-c71a-491b-bfe8-70c6e3595263", "embedding": null, "metadata": {"page_label": "92", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "43f2a3de-1849-4a1d-b16f-f48ed1fc3b75", "node_type": "4", "metadata": {"page_label": "92", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "6894591c0d2bd1127e0be097ad6abb360a25786b84074d63f94fa74e49420fce", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "5e9ed397-50c0-4d23-8f03-feeed61e9833", "node_type": "1", "metadata": {"page_label": "92", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "53afee291d41f7f529cae9c31364f6d33a7a2214dba99c68f803483770adc291", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "fd90af97-bf19-495e-b620-d80f289b6a91", "node_type": "1", "metadata": {"page_label": "92", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "80061ed0c65f6566af25a687d925d47210737970a3fbd7e88a6361e81976f5d8", "class_name": "RelatedNodeInfo"}}, "hash": "203408adbc4227657ae4f5d9ff7f936cf1ab780d86c67fedda7949bc27bd1de2", "text": "Art.257. - Sont consid\u00e9r\u00e9s comme formant un m\u00eame \u00e9tablissement, les magasins, boutiques \net, en g\u00e9n\u00e9ral, toutes les installations faisant corps et comprises dans un terrain d\u2019un seul \ntenant. \nSont consid\u00e9r\u00e9s comme for mant des \u00e9tablissements distincts, ceux qui repr\u00e9sentent l\u2019un des \ncaract\u00e8res vis\u00e9s ci -apr\u00e8s : \n\u2022 1\u00b0 avoir pour chacun d\u2019eux un pr\u00e9pos\u00e9 sp\u00e9cial traitant avec le public m\u00eame s\u2019il n\u2019a pas la \nprocuration du responsable de l\u2019entreprise ; \n\u2022 2\u00b0 \u00eatre situ\u00e9 dans les loc alit\u00e9s diff\u00e9rentes ou dans la m\u00eame localit\u00e9 dans des locaux \ndistincts, alors m\u00eame que ceux -ci seraient juxtapos\u00e9s dans le m\u00eame immeuble \u00e0 d\u2019autres \n\u00e9tablissements du m\u00eame patent\u00e9. \nEst \u00e9galement patentable pour un \u00e9tablissement distinct celui qui fait vendre sur le trottoir, \nsous l\u2019auvent ou sous la v\u00e9randa non ferm\u00e9e de son \u00e9tablissement commercial, ou celui qui \nfait travailler des artisans pour son compte. \nToute entreprise ou groupe d\u2019entreprises plac\u00e9 sous la direction d\u2019un chef de chantier \nhabilit\u00e9 \u00e0 remp lacer l\u2019entrepreneur aupr\u00e8s des administrations ou des particuliers qui font \nfaire les travaux, est consid\u00e9r\u00e9 comme \u00e9tablissement distinct donnant lieu, chacun, \u00e0 une \npatente d\u2019entrepreneur, quel que soit le mode de comptabilit\u00e9 adopt\u00e9. \nArt.258. - Le patent able qui exploite un \u00e9tablissement industriel est exempt de patente pour \nle magasin s\u00e9par\u00e9 dans lequel sont vendus exclusivement en gros les seuls produits de sa \nfabrication. \nToutefois, si la vente a eu lieu dans plusieurs magasins, l\u2019exemption du droit fi xe accord\u00e9e \npar le paragraphe pr\u00e9c\u00e9dent n\u2019est applicable qu\u2019\u00e0 celui de ces magasins qui est le plus \nrapproch\u00e9 du centre de l\u2019\u00e9tablissement de fabrication. Les autres sont impos\u00e9s \nconform\u00e9ment aux dispositions de l\u2019article 253 ci -dessus.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "fd90af97-bf19-495e-b620-d80f289b6a91": {"__data__": {"id_": "fd90af97-bf19-495e-b620-d80f289b6a91", "embedding": null, "metadata": {"page_label": "92", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "43f2a3de-1849-4a1d-b16f-f48ed1fc3b75", "node_type": "4", "metadata": {"page_label": "92", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "6894591c0d2bd1127e0be097ad6abb360a25786b84074d63f94fa74e49420fce", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "376b6011-c71a-491b-bfe8-70c6e3595263", "node_type": "1", "metadata": {"page_label": "92", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "203408adbc4227657ae4f5d9ff7f936cf1ab780d86c67fedda7949bc27bd1de2", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "07b76b22-d18d-431b-aeb6-00d8a2c68aa5", "node_type": "1", "metadata": {"page_label": "93", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "1809bb5ea802429d5bea71e51bddb7b886c04062d3c33b47a6dbf1056c9adaf6", "class_name": "RelatedNodeInfo"}}, "hash": "80061ed0c65f6566af25a687d925d47210737970a3fbd7e88a6361e81976f5d8", "text": "Art.258. - Le patent able qui exploite un \u00e9tablissement industriel est exempt de patente pour \nle magasin s\u00e9par\u00e9 dans lequel sont vendus exclusivement en gros les seuls produits de sa \nfabrication. \nToutefois, si la vente a eu lieu dans plusieurs magasins, l\u2019exemption du droit fi xe accord\u00e9e \npar le paragraphe pr\u00e9c\u00e9dent n\u2019est applicable qu\u2019\u00e0 celui de ces magasins qui est le plus \nrapproch\u00e9 du centre de l\u2019\u00e9tablissement de fabrication. Les autres sont impos\u00e9s \nconform\u00e9ment aux dispositions de l\u2019article 253 ci -dessus. \nSection 4 - Personn alit\u00e9 de la patente \nArt.259. - Les patentes sont personnelles et le droit d\u2019exercer y aff\u00e9rent ne peut servir qu\u2019\u00e0 \nceux \u00e0 qui elles ont \u00e9t\u00e9 d\u00e9livr\u00e9es. \nPar exception, la patente peut \u00eatre transf\u00e9r\u00e9e dans l\u2019hypoth\u00e8se pr\u00e9vue \u00e0 l\u2019article 263, \ndeuxi\u00e8me alin\u00e9a du pr\u00e9sent Code.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "07b76b22-d18d-431b-aeb6-00d8a2c68aa5": {"__data__": {"id_": "07b76b22-d18d-431b-aeb6-00d8a2c68aa5", "embedding": null, "metadata": {"page_label": "93", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "d4a5d3af-bd79-4fe7-bcaf-15f9e3353721", "node_type": "4", "metadata": {"page_label": "93", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "93f5360a3fe9fc80c3723b58857dbf2c6ad395dd67bbf4a705f4724faeb164a5", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "fd90af97-bf19-495e-b620-d80f289b6a91", "node_type": "1", "metadata": {"page_label": "92", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "80061ed0c65f6566af25a687d925d47210737970a3fbd7e88a6361e81976f5d8", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "35009550-7de0-433d-aad8-d4c6b422707d", "node_type": "1", "metadata": {"page_label": "93", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "36200458986d683589f5071edfbbee91d5cd33e113378cc1fd95970f22882d1c", "class_name": "RelatedNodeInfo"}}, "hash": "1809bb5ea802429d5bea71e51bddb7b886c04062d3c33b47a6dbf1056c9adaf6", "text": "Art.260. - Les \u00e9poux, m\u00eame s\u00e9par\u00e9s de biens, ne sont assujettis qu\u2019\u00e0 une seule patente, \u00e0 \nmoins qu\u2019ils ne g\u00e8rent des \u00e9tablissements distincts. \nSection 5 - Annualit\u00e9 de la patente \nArt.261. - La contribution des patentes est due pour l\u2019ann\u00e9e ent i\u00e8re par tous les \ncontribuables exer\u00e7ant, au cours du premier trimestre, une profession imposable. \nArt.262. - Ceux qui exercent dans le cours de l\u2019ann\u00e9e une profession sujette \u00e0 patente ne \ndoivent la contribution qu\u2019\u00e0 partir du premier jour du trimestre au cours duquel ils ont \ncommenc\u00e9 \u00e0 exercer, \u00e0 moins que, par nature, la profession ne puisse \u00eatre exerc\u00e9e pendant \ntoute l\u2019ann\u00e9e. Dans ce cas, la contribution est due pour l\u2019ann\u00e9e enti\u00e8re, quelle que soit \nl\u2019\u00e9poque \u00e0 laquelle la profession aura \u00e9t\u00e9 entreprise. \nLes patent\u00e9s qui, dans le cours de l\u2019ann\u00e9e, exercent une profession comportant un droit fixe \nplus \u00e9lev\u00e9 que celui qui \u00e9tait aff\u00e9rent \u00e0 la profession qu\u2019ils exer\u00e7aient d\u2019abord, sont tenus de \npayer un suppl\u00e9ment de droit. \nLes suppl\u00e9ments sont dus \u00e0 compter d u premier jour du trimestre au cours duquel les \nchangements pr\u00e9vus par l\u2019alin\u00e9a qui pr\u00e9c\u00e8de ont \u00e9t\u00e9 op\u00e9r\u00e9s. \nArt.263. - La contribution des patentes est due jusqu\u2019au 31 d\u00e9cembre de l\u2019ann\u00e9e de \nl\u2019imposition. \nToutefois, en cas de cession de fonds de commerce, l a patente sera, sur la demande \u00e9tablie \nd\u2019un commun accord par le c\u00e9dant et le cessionnaire, transf\u00e9r\u00e9e \u00e0 ce dernier. La demande \nsera recevable dans le d\u00e9lai de trois mois \u00e0 partir de la cession de l\u2019\u00e9tablissement. Elle devra, \nsous peine d\u2019irrecevabilit\u00e9, \u00ea tre accompagn\u00e9e de la quittance des termes \u00e9chus \u00e0 la date de \nla cession. \nArt.264.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "35009550-7de0-433d-aad8-d4c6b422707d": {"__data__": {"id_": "35009550-7de0-433d-aad8-d4c6b422707d", "embedding": null, "metadata": {"page_label": "93", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "d4a5d3af-bd79-4fe7-bcaf-15f9e3353721", "node_type": "4", "metadata": {"page_label": "93", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "93f5360a3fe9fc80c3723b58857dbf2c6ad395dd67bbf4a705f4724faeb164a5", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "07b76b22-d18d-431b-aeb6-00d8a2c68aa5", "node_type": "1", "metadata": {"page_label": "93", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "1809bb5ea802429d5bea71e51bddb7b886c04062d3c33b47a6dbf1056c9adaf6", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "57607d4b-17b5-4251-bd51-fd0571affa0b", "node_type": "1", "metadata": {"page_label": "93", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "aa670b0c2cf9bc5fdb45d41c452146a8ff386e22a429ffd0a0b6360343e801d5", "class_name": "RelatedNodeInfo"}}, "hash": "36200458986d683589f5071edfbbee91d5cd33e113378cc1fd95970f22882d1c", "text": "Art.263. - La contribution des patentes est due jusqu\u2019au 31 d\u00e9cembre de l\u2019ann\u00e9e de \nl\u2019imposition. \nToutefois, en cas de cession de fonds de commerce, l a patente sera, sur la demande \u00e9tablie \nd\u2019un commun accord par le c\u00e9dant et le cessionnaire, transf\u00e9r\u00e9e \u00e0 ce dernier. La demande \nsera recevable dans le d\u00e9lai de trois mois \u00e0 partir de la cession de l\u2019\u00e9tablissement. Elle devra, \nsous peine d\u2019irrecevabilit\u00e9, \u00ea tre accompagn\u00e9e de la quittance des termes \u00e9chus \u00e0 la date de \nla cession. \nArt.264. - En cas de fermeture des \u00e9tablissements, magasins, boutiques, par suite de d\u00e9c\u00e8s, \nde liquidation judiciaire ou pour une cause d\u2019expropriation ou d\u2019expulsion, les droits ne \nseront dus que jusqu\u2019au dernier jour du trimestre de la fermeture d\u00e9finitive de \nl\u2019\u00e9tablissement. \nSur la r\u00e9clamation des parties int\u00e9ress\u00e9es, il sera accord\u00e9 le d\u00e9gr\u00e8vement du surplus de la \ncontribution. Pour \u00eatre recevable, la demande devra \u00eatre pr\u00e9sent\u00e9e dans les trois mois ayant \nsuivi la fermeture d\u00e9finitive de l\u2019\u00e9tablissement. \nSection 6 - D\u00e9claration et paiement de la patente \nArt.265. - (L.F.2017) Pour le calcul de la contribution des patentes, il est fait application des \ndispositions des articl es 253 et suivants du pr\u00e9sent Code. \nLe montant des impositions est arrondi \u00e0 la dizaine de francs inf\u00e9rieure.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "57607d4b-17b5-4251-bd51-fd0571affa0b": {"__data__": {"id_": "57607d4b-17b5-4251-bd51-fd0571affa0b", "embedding": null, "metadata": {"page_label": "93", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "d4a5d3af-bd79-4fe7-bcaf-15f9e3353721", "node_type": "4", "metadata": {"page_label": "93", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "93f5360a3fe9fc80c3723b58857dbf2c6ad395dd67bbf4a705f4724faeb164a5", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "35009550-7de0-433d-aad8-d4c6b422707d", "node_type": "1", "metadata": {"page_label": "93", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "36200458986d683589f5071edfbbee91d5cd33e113378cc1fd95970f22882d1c", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "a1ef17c3-f230-4ecb-8244-3ddc6abf8efc", "node_type": "1", "metadata": {"page_label": "94", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "c96686959cd64eafff58ab710e780f84a65e9215a95ca47412ad3d83faaa1a3e", "class_name": "RelatedNodeInfo"}}, "hash": "aa670b0c2cf9bc5fdb45d41c452146a8ff386e22a429ffd0a0b6360343e801d5", "text": "Sur la r\u00e9clamation des parties int\u00e9ress\u00e9es, il sera accord\u00e9 le d\u00e9gr\u00e8vement du surplus de la \ncontribution. Pour \u00eatre recevable, la demande devra \u00eatre pr\u00e9sent\u00e9e dans les trois mois ayant \nsuivi la fermeture d\u00e9finitive de l\u2019\u00e9tablissement. \nSection 6 - D\u00e9claration et paiement de la patente \nArt.265. - (L.F.2017) Pour le calcul de la contribution des patentes, il est fait application des \ndispositions des articl es 253 et suivants du pr\u00e9sent Code. \nLe montant des impositions est arrondi \u00e0 la dizaine de francs inf\u00e9rieure. \nLes contribuables passibles de l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s ou de l\u2019IRPP dans les cat\u00e9gories des \nb\u00e9n\u00e9fices industriels et commerciaux, des b\u00e9n\u00e9fices n on commerciaux et des b\u00e9n\u00e9fices \nagricoles et soumis aux r\u00e9gimes r\u00e9el ou simplifi\u00e9 d\u2019imposition, sont tenus de verser \nspontan\u00e9ment avant le 1er mars de chaque ann\u00e9e un acompte \u00e9gal \u00e0 la contribution de l\u2019ann\u00e9e \npr\u00e9c\u00e9dente.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "a1ef17c3-f230-4ecb-8244-3ddc6abf8efc": {"__data__": {"id_": "a1ef17c3-f230-4ecb-8244-3ddc6abf8efc", "embedding": null, "metadata": {"page_label": "94", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "54ca1a0b-efbf-4fcd-9e3e-882877bed28a", "node_type": "4", "metadata": {"page_label": "94", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "40302db25ee0edc6948a5e11d9cbb1c5e8af312d7d8346d517c929fb8c93a94c", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "57607d4b-17b5-4251-bd51-fd0571affa0b", "node_type": "1", "metadata": {"page_label": "93", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "aa670b0c2cf9bc5fdb45d41c452146a8ff386e22a429ffd0a0b6360343e801d5", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "d1cf6d0f-717d-4f49-962a-83cdbd5a34fa", "node_type": "1", "metadata": {"page_label": "94", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "d9c413ea865e66bd4028b01090bbd3bb940c34f7829bdd055d00259693bad4f8", "class_name": "RelatedNodeInfo"}}, "hash": "c96686959cd64eafff58ab710e780f84a65e9215a95ca47412ad3d83faaa1a3e", "text": "Le versement de cet acompte, accomp agn\u00e9 d\u2019une d\u00e9claration \u00e9tablie sur un imprim\u00e9 fourni \npar l\u2019Administration en double exemplaire, est effectu\u00e9 \u00e0 la Recette du centre des Imp\u00f4ts \ndont d\u00e9pend le contribuable. \nL\u2019un des deux exemplaires, accompagn\u00e9 d\u2019une quittance, est rendu au contribuable d\u00fbm ent \ndat\u00e9 et vis\u00e9 par l\u2019Administration fiscale afin de servir d\u2019accus\u00e9 de r\u00e9ception. \nLe Centre des Imp\u00f4ts, au vu des \u00e9l\u00e9ments port\u00e9s sur la d\u00e9claration, proc\u00e8de, le cas \u00e9ch\u00e9ant, \u00e0 \nune r\u00e9gularisation de l\u2019imposition dans l\u2019hypoth\u00e8se d\u2019une modification des mo yens \nd\u2019exploitation utilis\u00e9s. \nArt.266. - Les contribuables passibles de l\u2019IRPP, dans les cat\u00e9gories de b\u00e9n\u00e9fices industriels \net commerciaux, des b\u00e9n\u00e9fices non commerciaux, des b\u00e9n\u00e9fices agricoles et soumis au \nr\u00e9gime de base, doivent se pr\u00e9senter avant le 1er mars de chaque ann\u00e9e, au centre des Imp\u00f4ts \ndont ils d\u00e9pendent pour la liquidation et le paiement de leur contribution des patentes. \nPour les contribuables qui commencent leurs activit\u00e9s pour compter du 1er mars, la patente \nsera exigible dans les 30 jours qui suivent le d\u00e9marrage desdites activit\u00e9s. \nArt.267. - Le paiement de la contribution des patentes est justifi\u00e9 par la remise au \ncontribuable d\u2019une quittance. \nArt.268. - En cas de cession de fonds de commerce, qu\u2019elle ait lieu \u00e0 titre on\u00e9reux ou \u00e0 titre \ngratuit, le c\u00e9dant et le cessionnaire sont solidairement responsables du paiement de la \ncontribution des patentes due au titre de l\u2019ann\u00e9e de la cession tant que n\u2019a pas \u00e9t\u00e9 produite \nla demande de transfert pr\u00e9vue \u00e0 l\u2019article 263 ci -dessus. \nSection 7 - Dispos itions sp\u00e9ciales \u00e0 certaines professions \nArt.269.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "d1cf6d0f-717d-4f49-962a-83cdbd5a34fa": {"__data__": {"id_": "d1cf6d0f-717d-4f49-962a-83cdbd5a34fa", "embedding": null, "metadata": {"page_label": "94", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "54ca1a0b-efbf-4fcd-9e3e-882877bed28a", "node_type": "4", "metadata": {"page_label": "94", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "40302db25ee0edc6948a5e11d9cbb1c5e8af312d7d8346d517c929fb8c93a94c", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "a1ef17c3-f230-4ecb-8244-3ddc6abf8efc", "node_type": "1", "metadata": {"page_label": "94", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "c96686959cd64eafff58ab710e780f84a65e9215a95ca47412ad3d83faaa1a3e", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "254b0964-1210-495b-93c4-3f9b400ff8d0", "node_type": "1", "metadata": {"page_label": "94", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "040bd8865101e51954f2e5879425dd6de33f9590b5aff0597765573b2fb75825", "class_name": "RelatedNodeInfo"}}, "hash": "d9c413ea865e66bd4028b01090bbd3bb940c34f7829bdd055d00259693bad4f8", "text": "Art.267. - Le paiement de la contribution des patentes est justifi\u00e9 par la remise au \ncontribuable d\u2019une quittance. \nArt.268. - En cas de cession de fonds de commerce, qu\u2019elle ait lieu \u00e0 titre on\u00e9reux ou \u00e0 titre \ngratuit, le c\u00e9dant et le cessionnaire sont solidairement responsables du paiement de la \ncontribution des patentes due au titre de l\u2019ann\u00e9e de la cession tant que n\u2019a pas \u00e9t\u00e9 produite \nla demande de transfert pr\u00e9vue \u00e0 l\u2019article 263 ci -dessus. \nSection 7 - Dispos itions sp\u00e9ciales \u00e0 certaines professions \nArt.269. - Toute personne qui transporte des marchandises de ville en ville, de village en \nvillage, ou bien dans les territoires ruraux ou banlieues, est tenue, alors m\u00eame qu\u2019elle vend \npour le compte d\u2019autres marchan ds ou fabricants, d\u2019avoir une patente personnelle qui est \ncelle de marchand ambulant suivant la nature de l\u2019entreprise. \nEst r\u00e9put\u00e9e marchand ambulant, toute personne exer\u00e7ant une activit\u00e9 passible de la \ncontribution des patentes sans avoir d\u2019\u00e9tablissement fixe dans la m\u00eame agglom\u00e9ration. \nLes marchands ambulants acquittent leur contribution des patentes dans la commune ou le \ndistrict o\u00f9 ils estiment exercer principalement leur activit\u00e9. La patente de marchand \nambulant n\u2019est valable que pour la commune ou le district pour lequel elle a \u00e9t\u00e9 d\u00e9livr\u00e9e. \nArt.270. - La patente de transport de personnes ou de biens par taxi, taxi -bus, autobus, \ncamion et camionnette, dans les villes ayant plusieurs communes, est d\u00e9livr\u00e9e exclusivement \npar la Direction Provinciale des I mp\u00f4ts du lieu d\u2019exercice de l\u2019activit\u00e9. La patente d\u00e9livr\u00e9e est \nvalable pour l\u2019ensemble des communes de la ville.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "254b0964-1210-495b-93c4-3f9b400ff8d0": {"__data__": {"id_": "254b0964-1210-495b-93c4-3f9b400ff8d0", "embedding": null, "metadata": {"page_label": "94", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "54ca1a0b-efbf-4fcd-9e3e-882877bed28a", "node_type": "4", "metadata": {"page_label": "94", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "40302db25ee0edc6948a5e11d9cbb1c5e8af312d7d8346d517c929fb8c93a94c", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "d1cf6d0f-717d-4f49-962a-83cdbd5a34fa", "node_type": "1", "metadata": {"page_label": "94", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "d9c413ea865e66bd4028b01090bbd3bb940c34f7829bdd055d00259693bad4f8", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "6504c607-6355-4c5c-b052-3e2c7ddde6c9", "node_type": "1", "metadata": {"page_label": "95", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "7aa2c847ade40499f3a2c5105598ba57b1ecd4256159e7ed14baaae44ded03c7", "class_name": "RelatedNodeInfo"}}, "hash": "040bd8865101e51954f2e5879425dd6de33f9590b5aff0597765573b2fb75825", "text": "Les marchands ambulants acquittent leur contribution des patentes dans la commune ou le \ndistrict o\u00f9 ils estiment exercer principalement leur activit\u00e9. La patente de marchand \nambulant n\u2019est valable que pour la commune ou le district pour lequel elle a \u00e9t\u00e9 d\u00e9livr\u00e9e. \nArt.270. - La patente de transport de personnes ou de biens par taxi, taxi -bus, autobus, \ncamion et camionnette, dans les villes ayant plusieurs communes, est d\u00e9livr\u00e9e exclusivement \npar la Direction Provinciale des I mp\u00f4ts du lieu d\u2019exercice de l\u2019activit\u00e9. La patente d\u00e9livr\u00e9e est \nvalable pour l\u2019ensemble des communes de la ville. \nLe produit de la patente vis\u00e9e au pr\u00e9sent article est r\u00e9parti entre les communes concern\u00e9es \nsuivant un quota fix\u00e9 par arr\u00eat\u00e9 conjoint du Minis tre charg\u00e9 des finances et du Ministre \ncharg\u00e9 des collectivit\u00e9s locales. \nArt.271. - Les contribuables vis\u00e9s aux articles 269 et 270 ci -dessus sont tenus de justifier, \u00e0 \ntoute r\u00e9quisition de l\u2019Administration fiscale, de leur imposition \u00e0 la patente, \u00e0 peine de saisie \nou de s\u00e9questre, \u00e0 leur frais, des marchandises par eux mises en vente et des instruments \nservant \u00e0 l\u2019exercice de leur profession, \u00e0 moins qu\u2019ils ne donnent une caution suffisante", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "6504c607-6355-4c5c-b052-3e2c7ddde6c9": {"__data__": {"id_": "6504c607-6355-4c5c-b052-3e2c7ddde6c9", "embedding": null, "metadata": {"page_label": "95", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "f6fb8685-6ad9-4cbb-8409-daa5d41f98d3", "node_type": "4", "metadata": {"page_label": "95", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "2dd3c7b245bc2a55dc84d2c3eb2c22f51b551948aab327e8c5929548b687f7c9", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "254b0964-1210-495b-93c4-3f9b400ff8d0", "node_type": "1", "metadata": {"page_label": "94", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "040bd8865101e51954f2e5879425dd6de33f9590b5aff0597765573b2fb75825", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "feb4022f-3a15-48fd-8f3e-30b64ac1b6be", "node_type": "1", "metadata": {"page_label": "95", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "f5c4f1d51be96936b7881e5a4cb85dfb78dc103a7a6dda893bf767917a1529bf", "class_name": "RelatedNodeInfo"}}, "hash": "7aa2c847ade40499f3a2c5105598ba57b1ecd4256159e7ed14baaae44ded03c7", "text": "jusqu\u2019\u00e0 la pr\u00e9sentation de la patente. Ils ne pourront justifier d e leur imposition que par la \nproduction de la quittance pr\u00e9vue \u00e0 l\u2019article 267 ci -dessus. \n \nProfessions (par ordre alphab\u00e9tique) Droit \nentier Tableau Classe \nou TD Droits fixes ou taxe d\u00e9termin\u00e9e \nLBV \nou POG Autres \ncommunes \nAcheteur de cacao , sans \u00e9tablissement fixe (patente \u00e9tablie par commune \nou par d\u00e9partement) \n \nB \nTD \n60.000 \n60.000 \nAcheteur de produits du cru , sans \u00e9tablissement fixe (patente \u00e9tablie par \ncommune ou par d\u00e9partement) \nB \nTD \n60.000 \n60.000 \nAcconage fluvial (Entreprise de) \n- par personne employ\u00e9e \n- par cheval vapeur du mat\u00e9riel utilis\u00e9 \n- par tonne m\u00e9trique des barges, chalands, embarcations utilis\u00e9es B TD 100.000 100.000 \nAcconage maritime (Entreprise de) \n- par personne employ\u00e9e \n- par cheval vapeur du mat\u00e9riel utilis\u00e9 \n- par tonne m\u00e9trique des barges, chalands, embarcations utilis\u00e9es B TD 170.000 170.000 \nAffaires (Agent d\u2019) \n- employant plus d\u2019une personne \n- employant une personne \n- travaillant seul \nA \nA \nA \n3\u00b0 \n4\u00b0 \n5\u00b0 \n170.000 \n110.000 \n85.000 \n170.000 \n110.000 \n85.000 \nAgence immobili\u00e8re A 4\u00b0 150.000 110.000 \nAgence de publicit\u00e9 (voir Agent d\u2019affaires) \nAgr\u00e9eurs en bois DE A 1\u00b0 270.000 270.000 \nAppareils \u00e0 jeux (Location de) \n- par appareil B TD 110.000 110.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "feb4022f-3a15-48fd-8f3e-30b64ac1b6be": {"__data__": {"id_": "feb4022f-3a15-48fd-8f3e-30b64ac1b6be", "embedding": null, "metadata": {"page_label": "95", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 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"95", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "7aa2c847ade40499f3a2c5105598ba57b1ecd4256159e7ed14baaae44ded03c7", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "92a35191-a142-4897-bf44-ea943638ff8c", "node_type": "1", "metadata": {"page_label": "95", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "e491a25a0f38a33f71a295c979bde497db463f9211ae809b142d03c804fa3e2a", "class_name": "RelatedNodeInfo"}}, "hash": "f5c4f1d51be96936b7881e5a4cb85dfb78dc103a7a6dda893bf767917a1529bf", "text": "chalands, embarcations utilis\u00e9es B TD 170.000 170.000 \nAffaires (Agent d\u2019) \n- employant plus d\u2019une personne \n- employant une personne \n- travaillant seul \nA \nA \nA \n3\u00b0 \n4\u00b0 \n5\u00b0 \n170.000 \n110.000 \n85.000 \n170.000 \n110.000 \n85.000 \nAgence immobili\u00e8re A 4\u00b0 150.000 110.000 \nAgence de publicit\u00e9 (voir Agent d\u2019affaires) \nAgr\u00e9eurs en bois DE A 1\u00b0 270.000 270.000 \nAppareils \u00e0 jeux (Location de) \n- par appareil B TD 110.000 110.000 \nArchitecte ou Bureau d\u2019\u00e9tudes (Tenant un) \n- employant plus de 2 personnes \n- employant 1 ou 2 personnes \n- travaillant seul \n \n \nA \nA \nA \n3\u00b0 \n4\u00b0 \n5\u00b0 \n170.000 \n110.000 \n85.000 \n170.000 \n110.000 \n85.000 \nArmateur \n- par tonneau de jauge nette des bateaux et barges \n- par cheval -vapeur des remorqueurs mis \u00e0 la disposition des tiers \nmoyennant r\u00e9tribution B TD 100.000 100.000 \nArmement \u00e0 la p\u00eache \n- flotte de + de 200 tonneaux de jauge brute par port d\u2019attache \n- flotte de 100 \u00e0 200 tonneaux de jauge brute par port d\u2019attache \n- flotte de 50 \u00e0 100 tonneaux de jauge brute par port d\u2019attache \n- flotte de 10 \u00e0 50 tonneaux de jauge brute par port d\u2019attache \nDE \nDE \nDE \nDE \nA \nA \nA \nA \n1\u00b0 \n2\u00b0 \n3\u00b0 \n4\u00b0 \n270.000 \n200.000 \n170.000 \n110.000 \n270.000 \n200.000 \n170.000 \n110.000 \nArtisan (charpentier, couvreur, \u00e9cailliste, voirier,", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "92a35191-a142-4897-bf44-ea943638ff8c": {"__data__": {"id_": "92a35191-a142-4897-bf44-ea943638ff8c", "embedding": null, "metadata": {"page_label": "95", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", 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{"page_label": "95", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "f5c4f1d51be96936b7881e5a4cb85dfb78dc103a7a6dda893bf767917a1529bf", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "4474abec-fd3f-456d-b42d-3e687198423e", "node_type": "1", "metadata": {"page_label": "95", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "6c102686d892a2d707c342424d12aa1a31e76d72789331333b8aabefefe164ef", "class_name": "RelatedNodeInfo"}}, "hash": "e491a25a0f38a33f71a295c979bde497db463f9211ae809b142d03c804fa3e2a", "text": "000 100.000 \nArmement \u00e0 la p\u00eache \n- flotte de + de 200 tonneaux de jauge brute par port d\u2019attache \n- flotte de 100 \u00e0 200 tonneaux de jauge brute par port d\u2019attache \n- flotte de 50 \u00e0 100 tonneaux de jauge brute par port d\u2019attache \n- flotte de 10 \u00e0 50 tonneaux de jauge brute par port d\u2019attache \nDE \nDE \nDE \nDE \nA \nA \nA \nA \n1\u00b0 \n2\u00b0 \n3\u00b0 \n4\u00b0 \n270.000 \n200.000 \n170.000 \n110.000 \n270.000 \n200.000 \n170.000 \n110.000 \nArtisan (charpentier, couvreur, \u00e9cailliste, voirier, ma\u00e7on, menuisier, \npeintre en b\u00e2timent, plombier, teinturier, etc.)", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "4474abec-fd3f-456d-b42d-3e687198423e": {"__data__": {"id_": "4474abec-fd3f-456d-b42d-3e687198423e", "embedding": null, "metadata": {"page_label": "95", 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g\u00e9n\u00e9ral occupant un employ\u00e9 \n- avec un agent g\u00e9n\u00e9ral travaillant seul \n \nA \nA \nA \n1\u00b0 \n3\u00b0 \n4\u00b0 \n270.000 \n170.000 \n110.000 \n270.000 \n170.000 \n110.000 \nAtelier (Exploitant un) \n- par CV de mat\u00e9riel utilis\u00e9, non compris les v\u00e9hicules \n- par personne employ\u00e9e \n- par personne employ\u00e9e en sus de 10 \n(celui qui emploie moins de 6 personnes est class\u00e9 comme Artisan) B TD 85.000 85.000 \nAtelier m\u00e9canographique DE A 3\u00b0 170.000 170.000 \nAuto -\u00e9cole (Exploitant une) \n- par v\u00e9hicule utilis\u00e9 B TD 70.000 70.000 \nAvion (voir Consignataire)", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "36a42d48-ad39-497d-8ff4-9eb775c37c82": {"__data__": {"id_": "36a42d48-ad39-497d-8ff4-9eb775c37c82", "embedding": null, "metadata": {"page_label": 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"7b7fcc2f743a3a1e6d88c5e85812738bb66fe63a36c9710fa42b53190f468266", "class_name": "RelatedNodeInfo"}}, "hash": "ffc7fdb062266dff7faa015c6048ebad5a2aa15fd064944eef1fcf0d93268118", "text": "Professions (par ordre alphab\u00e9tique) Droit \nentier Tableau Classe \nou TD Droits fixes ou taxe d\u00e9termin\u00e9e \nLBV \nou POG Autres \ncommunes \nAvitaillement maritime (Entreprise de) \n- par bateau B \n TD \n 100.000 \n 100.000 \n \nAvocat ou Avocat d\u00e9fenseur \n- employant plus d\u2019un secr\u00e9taire, ayant qualit\u00e9 pour plaider \n- employant un secr\u00e9taire, ayant qualit\u00e9 pour plaider \n- n\u2019employant aucun secr\u00e9taire, ayant qualit\u00e9 pour plaider \nA \nA \nA \n3\u00b0 \n4\u00b0 \n5\u00b0 \n170.000 \n110.000 \n85.000 \n170.000 \n110.000 \n85.000 \nAvou\u00e9 \n- employant plus d\u2019une personne \n- employant une personne \n- travaillant seul \nA \nA \nA \n3\u00b0 \n4\u00b0 \n5\u00b0 \n170.000 \n110.000 \n85.000 \n170.000 \n110.000 \n85.000 \nBanque \n- \u00e9tablissement principal du territoire \n- \u00e9tablissement secondaire du territoire \nA \nA \n1\u00b0 \n2\u00b0 \n270.000 \n200.000 \n270.000 \n200.000 \nB\u00e9tail (Exportateur de) \n- exportant annuellement plus de 200 t\u00eates \n- exportant annuellement plus de 100 t\u00eates \n- exportant annuellement moins de 100 t\u00eates \nA \nA \nA \n5\u00b0 \n6\u00b0 \n7\u00b0 \n85.000 \n65.000 \n40.000 \n85.000 \n65.000 \n40.000 \nB\u00e9tail (Marchand de) A 6\u00b0 65.000 65.000 \nBiens immobiliers (Entreprise se livrant \u00e0 l\u2019achat, la vente, l\u2019\u00e9change de \nbiens immobiliers ou \u00e0 toute autre sp\u00e9culation analogue) \nA \n3\u00b0 \n170.000 \n170.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "49d685d1-f5f6-4a2e-8219-2736bc7031f0": {"__data__": {"id_": "49d685d1-f5f6-4a2e-8219-2736bc7031f0", 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"51633161433a45969331efefb572fb8876a7acae50cfb443202f582a8acccfa1", "text": "000 \n85.000 \n65.000 \n110.000 \n85.000 \n65.000 \nBlanchisseur (voir Artisan) \nBois (Exportateur de commissionnaire en) DE A 3\u00b0 170.000 170.000 \nBois de chauffe ou de chauffage (Marchand de) \n- vendant \u00e0 des clients autres que les bateaux de passage \n- ne vendant qu\u2019\u00e0 des bateaux de passage \n- vendant au petit d\u00e9tail \nA \nA \nA \n7\u00b0 \n8\u00b0 \n9\u00b0 \n40.000 \n24.000 \n15.000 \n40.000 \n24.000 \n15.000 \nBoissons locales (fabricant de) A 9\u00b0 15.000 15.000 \nBoucher charcutier \n- importateur ayant boutique ou installation fixe dans un centre \n- ayant boutique ou installation fixe dans un centre et n\u2019important pas \n- vendant dans un centre sans boutique ni installation fixe \n- vendant hors d\u2019un centre sans boutique ni installation fixe \nDE \n \nDE \nA \nA \nA \nA \n3\u00b0 \n5\u00b0 \n7\u00b0 \n9\u00b0 \n170.000 \n85.000 \n40.000 \n15.000 \n170.000 \n 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Droit \nentier Tableau Classe \nou TD Droits fixes ou taxe d\u00e9termin\u00e9e \nLBV \nou POG Autres \ncommunes \nCin\u00e9matographie (Exploitant un) \n- nombre de places sup\u00e9rieur \u00e0 500 \n- nombre de places compris entre 100 et 500 \n- nombre de places inf\u00e9rieur \u00e0 100 \n- sans \u00e9tablissement fixe \nDE \nDE \nDE \nA \nA \nA \nA \n2\u00b0 \n3\u00b0 \n4\u00b0 \n7\u00b0 \n200.000 \n170.000 \n110.000 \n40.000 \n200.000 \n170.000 \n110.000 \n40.000 \nClinique (Exploitant une) \n- disposant de plus de 10 chambres \n- disposant de moins de 10 chambres \nA \nA \n5\u00b0 \n6\u00b0 \n150.000 \n120.000 \n150.000 \n120.000 \nCoiffeur ambulant A 9\u00b0 15.000 15.000 \nCoiffeur pour dames \n- par personne employ\u00e9e \n- par personne employ\u00e9e en sus de 4 B \n \n TD \n \n 60.000 \n \n 60.000 \nCoiffeur pour hommes \n- par personne employ\u00e9e \n- par personne employ\u00e9e en sus de 4 B TD 25.000 25.000 \nColis familiaux (Exp\u00e9diteur de) A 6\u00b0 65.000 65.000 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"2023-11-19"}, "hash": "fd2b67e42aff814ae4c3a3228e2f3af612885c4a3a27d3f3da74431587965a40", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "274c5e82-8cb6-4f79-8623-7d84c92e047b", "node_type": "1", "metadata": {"page_label": "97", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "196ae3280419010cde9689a7a8e828b22eb517daa053f1babca555b5f637c8a3", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "a87c86e8-1c0c-449c-bdd9-ff3fb920d5c7", "node_type": "1", "metadata": {"page_label": "98", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "1c9fa972f14e09d11fd19be9d24113b3caa1672a4513b0b3f5acc367517de076", "class_name": "RelatedNodeInfo"}}, "hash": "94ca127efda591d5c5aac70b231fc6ca380794ef183aa45f53051ba3bf4c8436", "text": "Professions (par ordre alphab\u00e9tique) Droit \nentier Tableau Classe \nou TD Droits fixes ou taxe d\u00e9termin\u00e9e \nLBV \nou POG Autres \ncommunes \nCr\u00e9dit mobilier ou immobilier \n- \u00e9tablissement principal du territoire \n- \u00e9tablissement secondaire du territoire \nA \nA \n2\u00b0 \n4\u00b0 \n200.000 \n110.000 \n200.000 \n110.000 \nCr\u00e9dit -bail mobilier ou immobilier \n- \u00e9tablissement principal du territoire \n- \u00e9tablissement secondaire du territoire \n \nA \nA \n2\u00b0 \n4\u00b0 \n200.000 \n110.000 \n200.000 \n110.000 \nCulture physique (Salle de) A 5\u00b0 85.000 85.000 \nCybercaf\u00e9 \n- 1 \u00e0 3 appareils (par appareil) \n- plus de 3 appareils \nB \nB \nTD \nTD \n110.000 \n110.000 \n110.000 \n110.000 \nDancing (voir Caf\u00e9) \nD\u00e9bardage (voir Entreprise de travaux pour les TV) B TD 120.000 120.000 \nD\u00e9m\u00e9nagement (Exploitant une entreprise de) B TD 170.000 170.000 \nDentiste A 5\u00b0 85.000 85.000 \nD\u00e9roulage (Usine de) (voir Atelier pour les TV) B TD 270.000 270.000 \nD\u00e9tail (Magasin de) (voir Commer\u00e7ant) \nEau et \u00e9nergie \u00e9lectrique (Production et exploitation d\u2019un r\u00e9seau de \ndistribution de) \n- agglom\u00e9ration de plus de 50.000 habitants \n- agglom\u00e9ration de 30.000 \u00e0 50.000 habitants \n- agglom\u00e9ration de 10.000 \u00e0 30.000 habitants \n- agglom\u00e9ration de moins de 10.000 habitant s \n \nA \nA \nA \nA \n \n1\u00b0 \n2\u00b0 \n3\u00b0 \n4\u00b0 \n \n270.000 \n200.000 \n170.000 \n110.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "a87c86e8-1c0c-449c-bdd9-ff3fb920d5c7": 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"last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "fd2b67e42aff814ae4c3a3228e2f3af612885c4a3a27d3f3da74431587965a40", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "20f9c73c-1f52-4486-b4b4-64db759e4dde", "node_type": "1", "metadata": {"page_label": "98", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "94ca127efda591d5c5aac70b231fc6ca380794ef183aa45f53051ba3bf4c8436", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "ce0a396f-9c23-4deb-a623-f67e2583bf33", "node_type": "1", "metadata": {"page_label": "98", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "26a9b44eeb260797e98ea9123d43e157e34d581fbc8132c5eaf3ec0772101ac5", "class_name": "RelatedNodeInfo"}}, "hash": "1c9fa972f14e09d11fd19be9d24113b3caa1672a4513b0b3f5acc367517de076", "text": "000 170.000 \nDentiste A 5\u00b0 85.000 85.000 \nD\u00e9roulage (Usine de) (voir Atelier pour les TV) B TD 270.000 270.000 \nD\u00e9tail (Magasin de) (voir Commer\u00e7ant) \nEau et \u00e9nergie \u00e9lectrique (Production et exploitation d\u2019un r\u00e9seau de \ndistribution de) \n- agglom\u00e9ration de plus de 50.000 habitants \n- agglom\u00e9ration de 30.000 \u00e0 50.000 habitants \n- agglom\u00e9ration de 10.000 \u00e0 30.000 habitants \n- agglom\u00e9ration de moins de 10.000 habitant s \n \nA \nA \nA \nA \n \n1\u00b0 \n2\u00b0 \n3\u00b0 \n4\u00b0 \n \n270.000 \n200.000 \n170.000 \n110.000 \n \n270.000 \n200.000 \n170.000 \n110.000 \n\u00c9cailleur de poissons A 9\u00b0 20.000 15.000 \n\u00c9cole de comptabilit\u00e9, dactylographie, m\u00e9canographie (Tenant une) \nA \n6\u00b0 \n65.000 \n65.000 \n\u00c9cole de danse gymnastique culture physique (Tenant une) A 6\u00b0 65.000 65.000 \n\u00c9crivain public A 9\u00b0 15.000 15.000 \n\u00c9diteur A 6\u00b0 65.000 65.000 \n\u00c9nergie \u00e9lectrique (voir Eau) \nEnseignement \u00e0 but lucratif (\u00c9tablissement de) \n- recevant des \u00e9l\u00e8ves pensionnaires \n- recevant des \u00e9l\u00e8ves demi -pensionnaires \n- recevant des \u00e9l\u00e8ves externes \nA \nA \nA \n4\u00b0 \n5\u00b0 \n6\u00b0 \n110.000 \n85.000 \n65.000 \n110.000 \n85.000 \n65.000 \nEntrep\u00f4t (Concessionnaire d\u2019) A 4 110.000 110.000 \nEsth\u00e9ticienne (voir Coiffeur pour dames pour les TV) B TD 60.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "ce0a396f-9c23-4deb-a623-f67e2583bf33": 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"last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "fd2b67e42aff814ae4c3a3228e2f3af612885c4a3a27d3f3da74431587965a40", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "a87c86e8-1c0c-449c-bdd9-ff3fb920d5c7", "node_type": "1", "metadata": {"page_label": "98", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "1c9fa972f14e09d11fd19be9d24113b3caa1672a4513b0b3f5acc367517de076", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "4c565dd0-aaa7-4199-955f-750751fefa95", "node_type": "1", "metadata": {"page_label": "98", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "7609c67c3f09d9974f4c060ff0738e2df8e70e807a53c9182118d283e4880190", "class_name": "RelatedNodeInfo"}}, "hash": "26a9b44eeb260797e98ea9123d43e157e34d581fbc8132c5eaf3ec0772101ac5", "text": "000 65.000 \n\u00c9crivain public A 9\u00b0 15.000 15.000 \n\u00c9diteur A 6\u00b0 65.000 65.000 \n\u00c9nergie \u00e9lectrique (voir Eau) \nEnseignement \u00e0 but lucratif (\u00c9tablissement de) \n- recevant des \u00e9l\u00e8ves pensionnaires \n- recevant des \u00e9l\u00e8ves demi -pensionnaires \n- recevant des \u00e9l\u00e8ves externes \nA \nA \nA \n4\u00b0 \n5\u00b0 \n6\u00b0 \n110.000 \n85.000 \n65.000 \n110.000 \n85.000 \n65.000 \nEntrep\u00f4t (Concessionnaire d\u2019) A 4 110.000 110.000 \nEsth\u00e9ticienne (voir Coiffeur pour dames pour les TV) B TD 60.000 60.000 \n\u00c9tudes (Tenant un bureau) B TD 60.000 60.000 \nEx\u00e9cution (Agent d\u2019) A 6\u00b0 65.000 65.000 \nExpertise automobile (Tenant un cabinet) A 3\u00b0 170.000 170.000 \nExpert -comptable ou R\u00e9viseur comptable \n- employant plus d\u2019une personne \n- employant une personne \n- travaillant seul \nA \nA \nA \n3\u00b0 \n4\u00b0 \n5\u00b0 \n170.000 \n110.000 \n85.000 \n170.000 \n110.000 \n85.000 \nExpertise comptable (Soci\u00e9t\u00e9 d\u2019) \n- \u00e9tablissement principal de territoire \n- \u00e9tablissement secondaire du territoire \nA \nA \n1\u00b0 \n2\u00b0 \n270.000 \n200.000 \n270.000 \n200.000 \nExpertise maritime (Tenant un cabinet) A 3\u00b0 170.000 170.000 \nExportateur (voir Importateur) A 3\u00b0 170.000 170.000 \nFabrique (Exploitant une) (voir Atelier pour les TV) B TD 85.000 85.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "4c565dd0-aaa7-4199-955f-750751fefa95": {"__data__": {"id_": "4c565dd0-aaa7-4199-955f-750751fefa95", "embedding": 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chantier : \n- un chiffre d\u2019affaires annuel sup\u00e9rieur \u00e0 250 millions \n- un chiffre d\u2019affaires annuel compris entre 100 et 250 millions \n- un chiffre d\u2019affaires annuel compris entre 50 et 100 millions \n- un chiffre d\u2019affaires annuel compris entre 20 et 50 millions \n- un chiffre d\u2019affaires annuel compris entre 5 et 20 millions \n- un chiffre d\u2019affaires annuel inf\u00e9rieur \u00e0 5 millions \nA \nA \nA \nA \nA \nA \n1\u00b0 \n2\u00b0 \n3\u00b0 \n4\u00b0 \n5\u00b0 \n6\u00b0 \n270.000 \n200.000 \n170.000 \n110.000 \n85.000 \n65.000 \n270.000 \n200.000 \n170.000 \n110.000 \n85.000 \n65.000", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "f71ee3fe-1f06-4a21-a7af-7bfc436829da": {"__data__": {"id_": "f71ee3fe-1f06-4a21-a7af-7bfc436829da", "embedding": null, "metadata": {"page_label": "99", 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chasse A 6\u00b0 65.000 65.000 \nHorloger (voir Bijoutier) \nH\u00f4tel non titulaire d\u2019une licence \n- disposant de plus de 10 chambres \n- disposant de moins de 10 chambres \nA \nA \n5\u00b0 \n6\u00b0 \n85.000 \n65.000 \n85.000 \n65.000 \nH\u00f4tel titulaire d\u2019une licence de 1\u00e8re classe \n- comprenant plus de 100 chambres \n- comprenant entre 50 et 100 chambres \n- comprenant entre 20 et 49 chambres \n- comprenant moins de 20 chambres \nC \nC \nC \nC \n260.000 \n190.000 \n160.000 \n100.000 \n130.000 \n95.000 \n80.000 \n55.000 \nH\u00f4tel -caf\u00e9 -restaurant ,", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "cecb3f04-7d51-4734-aede-f9b8eb7eecfb": {"__data__": {"id_": "cecb3f04-7d51-4734-aede-f9b8eb7eecfb", "embedding": null, "metadata": {"page_label": "99", "file_name": "Code G\u00e9n\u00e9ral des Impots 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"RelatedNodeInfo"}}, "hash": "42fae84331dc75395e7c02409ffc3dfb0210ba6299510a7cd627e6ded287f6cc", "text": "000 65.000 \nHorloger (voir Bijoutier) \nH\u00f4tel non titulaire d\u2019une licence \n- disposant de plus de 10 chambres \n- disposant de moins de 10 chambres \nA \nA \n5\u00b0 \n6\u00b0 \n85.000 \n65.000 \n85.000 \n65.000 \nH\u00f4tel titulaire d\u2019une licence de 1\u00e8re classe \n- comprenant plus de 100 chambres \n- comprenant entre 50 et 100 chambres \n- comprenant entre 20 et 49 chambres \n- comprenant moins de 20 chambres \nC \nC \nC \nC \n260.000 \n190.000 \n160.000 \n100.000 \n130.000 \n95.000 \n80.000 \n55.000 \nH\u00f4tel -caf\u00e9 -restaurant , titulaire d\u2019une licence de 1\u00e8re classe \n1) Faisant dancing \n- comprenant plus de 100 chambres \n- comprenant entre 50 et 100 chambres \n- comprenant entre 20 et 49 chambres \n- comprenant moins de 20 chambres \n2) Ne faisant pas dancing \n- comp renant plus de 100 chambres \n- comprenant entre 50 et 100 chambres \n- comprenant entre 20 et 49 chambres \n- comprenant moins de 20 chambres \n \nC \nC \nC \nC \n \nC \nC \nC \nC \n \n540.000 \n450.000 \n400.000 \n320.000 \n \n440.000 \n360.000 \n300.000 \n250.000 \n \n260.000 \n225.000 \n200.000 \n170.000 \n \n220.000 \n180.000 \n160.000 \n125.000 \nHuissier A 5\u00b0 85.000 85.000 \nImportateur ou exportateur ,", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "eaa49fce-bd22-4cf1-99b2-a93b7a5583f5": {"__data__": {"id_": "eaa49fce-bd22-4cf1-99b2-a93b7a5583f5", "embedding": null, "metadata": {"page_label": "99", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, 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\n220.000 \n180.000 \n160.000 \n125.000 \nHuissier A 5\u00b0 85.000 85.000 \nImportateur ou exportateur , dont le montant des importations tax\u00e9es \npar bureau de douane est : \n- sup\u00e9rieur \u00e0 100 millions \n- compris entre 50 et 100 millions \n- inf\u00e9rieur \u00e0 50 millions \n \nDE \nDE \nDE \n \nA \nA \nA \n \n1\u00b0 \n2\u00b0 \n3\u00b0 \n \n270.000 \n200.000 \n170.000 \n \n270.000 \n200.000 \n170.000 \n \nImprimerie (voir Atelier) B TD 85.000 85.000 \nInfirmier ou infirmi\u00e8re travaillant \u00e0 domicile A 6\u00b0 65.000 65.000 \nInstallations industrielles ou commerciales (voir Loueur de fonds de \ncommerce) \nInstitut de beaut\u00e9 (voir Coiffeur pour dames pour les TV) B TD 60.000 60.000 \nInterpr\u00e8te -traducteur A 6\u00b0 65.000 65.000 \nIvoirier (voir Artisan) \nKin\u00e9sith\u00e9rapeute A 5\u00b0 85.000 85.000 \nKiosque de journaux (Tenant un) A 7\u00b0 40.000 40.000 \nLaboratoire de biologie et d\u2019analyses m\u00e9dicales DE A 2\u00b0 200.000 200.000 \nLibraire ou papetier \n- importateur \n- n\u2019important pas \n \nA \nA \n3\u00b0 \n6\u00b0 \n170.000 \n65.000 \n170.000 \n65.000 \nLocation ferroviaire \n- par tonne \n- par place B TD 270.000 270.000 \nLocation de mat\u00e9riel et mobilier de maison A 5\u00b0 65.000 40.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "b0e8c899-fd8b-4a5c-91ad-d5ec43bf46e6": {"__data__": {"id_": "b0e8c899-fd8b-4a5c-91ad-d5ec43bf46e6", "embedding": null, "metadata": {"page_label": "99", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", 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"creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "df6aeff98fa308c40c322dc157539bcd1e720267550dd2a34169744babf5d6dd", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "77c9fa8e-f0c1-4133-8f12-8edd0fa98669", "node_type": "1", "metadata": {"page_label": "100", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "77460a20e58bfb3e513abd2d1e6ddbe00d416326cf099f30c7aca24bc730d3ac", "class_name": "RelatedNodeInfo"}}, "hash": "b716811295dd92399e82892d3f67cc81e9a981b31c687adb2b861d1aa28ac7d4", "text": "000 65.000 \nIvoirier (voir Artisan) \nKin\u00e9sith\u00e9rapeute A 5\u00b0 85.000 85.000 \nKiosque de journaux (Tenant un) A 7\u00b0 40.000 40.000 \nLaboratoire de biologie et d\u2019analyses 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"97ff998db46654d2f9b1fb06ae14a94fc83f941c32b0c4f1656c0373b63e894e", "text": "000 \n \n30.000 \n \n25.000 \n \n18.000 \n \n18.000 \n \n18.000 \n \n \n18.000 \n30.000 \n \n30.000 \n \n25.000 \n \n18.000 \n \n18.000 \n \n18.000 \n \n \n18.000 \nMarchandises (Commissionnaire en) A 5\u00b0 85.000 85.000 \nMarchands casseur (\u00c9paves de v\u00e9hicules) A 4\u00b0 110.000 110.000 \nMaroquinier (voir Cordonnier) \nMasseur, masseuse (voir Coiffeur pour dames pour les TV) B TD 60.000 60.000 \nMat\u00e9riel a\u00e9rien (Location de) \n- par appareil B TD 170.000 170.000 \nMat\u00e9riel et engins (Location, vente et exploitation) \n- par cheval -vapeur B TD 110.000 110.000 \nMat\u00e9riel ferroviaire (Location de) B TD 270.000 270.000 \nMat\u00e9riel et mobilier d\u2019occasion A 3\u00b0 170.000 170.000 \nM\u00e9canicien (voir Garagiste) \nM\u00e9decin A 5\u00b0 85.000 85.000 \nMessagerie express (Entreprise de) A 5\u00b0 85.000 85.000 \nMeubl\u00e9 (Loueur en) non titulaire de licence \n- disposant de plus de 10 pi\u00e8ces \n- disposant de 10 pi\u00e8ces et moins \nA \nA \n7\u00b0 \n9\u00b0 \n40.000 \n15.000 \n40.000 \n15.000 \nMeubles Fabricant de (voir Atelier pour les TV) B TD 85.000 85.000 \nMeubles (Loueur de) A 8\u00b0 24.000 24.000 \nNavigation a\u00e9rienne (Compagnie de) \n- \u00e9tablissement principal du territoire \n- \u00e9tablissement secondaire du territoire \nA \nA \n1\u00b0 \n4\u00b0 \n270.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "5b89516c-1708-4758-a3cc-0ecebaaadd92": {"__data__": {"id_": "5b89516c-1708-4758-a3cc-0ecebaaadd92", "embedding": null, "metadata": {"page_label": "100", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", 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d\u2019essence DE A 6\u00b0 65.000 65.000 \nSyndic de faillite A 6\u00b0 65.000 65.000 \nTailleur ayant boutique \n- par machine \n- par machine en sus de 3 \n- par personne employ\u00e9e B TD \n 40.000 \n 40.000 \nTailleur sans boutique \n- par machine \n- par machine en sus de 3 B TD 15.000 15.000 \nTanneur (voir Artisan) \nTaxi (Exploitant individuel) \n- par taxi et par an (5 passagers maximum) \nAnnexe A \nTaxibus urbain (Exploitant individuel) \n- par taxi -bus et par an 6 \u00e0 10 passagers) \n- par taxi -bus et par an plus de 10 passagers \nAnnexe A \nAnnexe A \n \n \n \n \n \n \nT\u00e9l\u00e9communications (Entreprise de) A 1\u00b0 270.000 270.000 \nT\u00e9l\u00e9phonie mobile (Entreprise de) B TD 270.000 270.000 \nT\u00e9l\u00e9boutique \n- 1 \u00e0 3 boxes, par boxe \n- plus de 3 boxes \n \nB \nB \nTD \nTD \n110.000 \n110.000 \n110.000 \n110.000 \nTradipraticien \n- exploitant en clinique avec lit \n- exploitant en clinique sans lit \n \nA \nA \n \n6\u00b0 \n7\u00b0 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"83a5155ab484aac5d6fbb0468925a5e4a529455a3b051e529c6712eef2cc4c29", "class_name": "RelatedNodeInfo"}}, "hash": "6171965e78d3a4b6dd9b09042ebf1f6deccd6df4daf1fe9d6f84f72efc375148", "text": "Professions (par ordre alphab\u00e9tique) Droit \nentier Tableau Classe \nou TD Droits fixes ou taxe d\u00e9termin\u00e9e \nLBV \nou POG Autres \ncommunes \n- par autobus et par an \n- par place et par an \nTransports terrestres par camion (Entrepreneur individuel de) \n- par camion et par an \n- par tonne et par an \n- par camionnettes \u00ab TM \u00bb Annexe A \nTransports terrestres soci\u00e9t\u00e9 (Entrepreneur de) \n- par place des autocars ou taxi -bus \n- par tonne de charge utile des camions, camionnettes ou remorques B TD 70.000 70.000 \nTravaux (Entrepreneur de) \n- par cheval -vapeur du mat\u00e9riel utilis\u00e9 (v\u00e9hicules moteurs, etc.)", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "79d78a45-d1bd-494f-8ac2-6cca1b13b8f5": {"__data__": {"id_": "79d78a45-d1bd-494f-8ac2-6cca1b13b8f5", "embedding": null, "metadata": {"page_label": "102", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "d763a0f7-a5f7-479c-a51f-16e122fc9741", "node_type": "4", "metadata": {"page_label": "102", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "a31b67dd690e5075aca5ab21511b61965718e94b7d62b13d86d0140fe5dc0e93", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "290e27bb-0988-49cd-b83b-fde9a48efd78", "node_type": "1", "metadata": {"page_label": "102", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "6171965e78d3a4b6dd9b09042ebf1f6deccd6df4daf1fe9d6f84f72efc375148", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "54e6c6d9-f456-473b-8b44-7184bbc8c8fd", "node_type": "1", "metadata": {"page_label": "102", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "1ff7f98c199b006de5f393d637835b43e0a0da052fa5348e7a578a319f32466e", "class_name": "RelatedNodeInfo"}}, "hash": "83a5155ab484aac5d6fbb0468925a5e4a529455a3b051e529c6712eef2cc4c29", "text": "Professions (par ordre alphab\u00e9tique) Droit \nentier Tableau Classe \nou TD Droits fixes ou taxe d\u00e9termin\u00e9e \nLBV \nou POG Autres \ncommunes \n- par autobus et par an \n- par place et par an \nTransports terrestres par camion (Entrepreneur individuel de) \n- par camion et par an \n- par tonne et par an \n- par camionnettes \u00ab TM \u00bb Annexe A \nTransports terrestres soci\u00e9t\u00e9 (Entrepreneur de) \n- par place des autocars ou taxi -bus \n- par tonne de charge utile des camions, camionnettes ou remorques B TD 70.000 70.000 \nTravaux (Entrepreneur de) \n- par cheval -vapeur du mat\u00e9riel utilis\u00e9 (v\u00e9hicules moteurs, etc.) \n- par personne employ\u00e9e \n- par personne employ\u00e9e en sus de 20 B \n TD 120.000 120.000 \nUsine (Exploitant une), (voir Atelier pour les TV) B TD 270.000 270.000 \nVannier A 7\u00b0 40.000 40.000 \nV\u00e9hicules (Laveurs de) B TD 40.000 40.000 \nV\u00e9hicules d\u2019occasion A 3\u00b0 170.000 170.000 \nV\u00e9hicules (Loueur de) \n1) Utilitaires (soci\u00e9t\u00e9s) \n- par v\u00e9hicule lou\u00e9 \n2) Utilitaires (particuliers) \n- par camion et par an \n- par tonne et par an \n3) De tourisme (particulier ou soci\u00e9t\u00e9) \n- par v\u00e9hicule lou\u00e9 \nB \n \nAnnexe A \n \n \nB \n \nTD \n \n \n \n \nTD \n40.000 \n \n \n \n \n70.000 \n40.000 \n \n \n \n \n70.000 \nVendeurs de produits du cru , y compris le cacao, sans \u00e9tablissement fixe, \n(en tant que vendeur de produit de cr\u00fb) dans la commune ou le \nd\u00e9partement (patente \u00e9tablie par commune ou d\u00e9partement) B TD 35.000 35.000 \nV\u00e9t\u00e9rinaire A 5\u00b0 85.000 85.000 \nVidange (Entreprise de) B TD 70.000 70.000 \nVoyage (Agent de) par v\u00e9hicule \n- employant plus d\u2019une personne \n- employant une personne \n- travaillant seul \nA \nA \nA \n3\u00b0 \n4\u00b0 \n5\u00b0 \n170.000 \n110.000 \n85.000 \n170.000 \n110.000 \n85.000 \nChapitre 2 - Contribution des licences \nSection 1 - Personnes imposables \nArt.272.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "54e6c6d9-f456-473b-8b44-7184bbc8c8fd": {"__data__": {"id_": "54e6c6d9-f456-473b-8b44-7184bbc8c8fd", "embedding": null, "metadata": {"page_label": "102", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "d763a0f7-a5f7-479c-a51f-16e122fc9741", "node_type": "4", "metadata": {"page_label": "102", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "a31b67dd690e5075aca5ab21511b61965718e94b7d62b13d86d0140fe5dc0e93", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "79d78a45-d1bd-494f-8ac2-6cca1b13b8f5", "node_type": "1", "metadata": {"page_label": "102", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "83a5155ab484aac5d6fbb0468925a5e4a529455a3b051e529c6712eef2cc4c29", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "b60cd2f3-f340-4f29-b623-2356ecf4cbc5", "node_type": "1", "metadata": {"page_label": "103", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "1a2aede2c9efc48c38a207a6349bd22ea9ad104f5d8e7d25267463b8e1463326", "class_name": "RelatedNodeInfo"}}, "hash": "1ff7f98c199b006de5f393d637835b43e0a0da052fa5348e7a578a319f32466e", "text": "- La contribution des licences est due par toute personne physique ou morale qui se \nlivre \u00e0 la vente des boissons alcooliques ferment\u00e9es ou spiritueuses, sous quelle que forme \nque ce soit. \nArt.273. - Les droits de licence sont r\u00e9gl\u00e9s d\u2019apr\u00e8s le tableau suivant : \n \nProfessions Classe Tarifs (en FCFA) \nLBV/POG/\nFCV Autres \ncommunes D\u00e9parte\nments \nH\u00f4tels, caf\u00e9s, restaurant faisant dancing \nMarchands en gros de boissons alcoolis\u00e9es 1\u00e8re 400.000 250.000 150.000 \nVente au d\u00e9tail des boissons alcoolis\u00e9es \u00e0 \nemporter 2e 250.000 150.000 100.000 \nCaf\u00e9s -restaurants ne faisant pas dancing 3e 180.000 100.000 90.000", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "b60cd2f3-f340-4f29-b623-2356ecf4cbc5": {"__data__": {"id_": "b60cd2f3-f340-4f29-b623-2356ecf4cbc5", "embedding": null, "metadata": {"page_label": "103", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "6047d7f5-d6f8-46ca-a423-144e0264f00f", "node_type": "4", "metadata": {"page_label": "103", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "0e48f01d3095c7eeca69939c037b6f1fb1620ffb4da1b72f031785fc503b1660", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "54e6c6d9-f456-473b-8b44-7184bbc8c8fd", "node_type": "1", "metadata": {"page_label": "102", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "1ff7f98c199b006de5f393d637835b43e0a0da052fa5348e7a578a319f32466e", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "e6d0bacc-bd3f-4201-934e-ac2d32480b53", "node_type": "1", "metadata": {"page_label": "103", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "a5541ed724e8a99e506f0a823dc16c84b1d836a03a3c772a8ddaac02469d2bc1", "class_name": "RelatedNodeInfo"}}, "hash": "1a2aede2c9efc48c38a207a6349bd22ea9ad104f5d8e7d25267463b8e1463326", "text": "Vente au d\u00e9tail des boissons alcoolis\u00e9es \u00e0 \nconsommer sur place 4e 90.000 60.000 40.000 \nCommer\u00e7ants au petit d\u00e9tail vendant des \nboissons alcoolis\u00e9es 5e 40.000 30.000 25.000 \nDans le cas o\u00f9 un m\u00eame \u00e9tablissement r\u00e9unit plusieurs des professions port\u00e9es au tableau, \nle droit le plus \u00e9lev\u00e9 est seul exigible. \nSection 2 - D\u00e9finition des boissons \nArt.274. - Sont consid\u00e9r\u00e9es comme boissons alcooliques celles qui sont le produit de la \ndistillation et toutes autres boissons additionn\u00e9es d\u2019alcool ou ferment\u00e9es non comprises \ndans l\u2019article 275 relatif aux boissons hygi\u00e9niques. \nSont notamment class\u00e9s dans cette cat\u00e9gorie : \n\u2022 1\u00b0 tous les alcools, eaux de vie, esprits, liqueurs, fruits \u00e0 l\u2019eau de vie, ap\u00e9ritifs, vermouths, \nvins de liqueur et autres spiritueux quelconques ; \n\u2022 2\u00b0 les vins, vins mousseux et vins doux naturels ; \n\u2022 3\u00b0 le cidre, le poir\u00e9 et l\u2019hydromel ; \n\u2022 4\u00b0 la bi\u00e8re ; \n\u2022 5\u00b0 les boissons d\u2019origine locale, telles que vin de palme, alcools de ma\u00efs ou de riz, etc. \nArt.275. - Sont consid\u00e9r\u00e9es comme boissons hygi\u00e9niques : \n\u2022 1\u00b0 le jus non ferment\u00e9 des fruits, tels qu\u2019orange, ananas, pamplemousse, tomate, raisin, \netc. ; \n\u2022 2\u00b0 les limonades ; \n\u2022 3\u00b0 les eaux min\u00e9rales et gazeuses. \nSection 3 - Dispositions diverses \nArt.276.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "e6d0bacc-bd3f-4201-934e-ac2d32480b53": {"__data__": {"id_": "e6d0bacc-bd3f-4201-934e-ac2d32480b53", "embedding": null, "metadata": {"page_label": "103", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "6047d7f5-d6f8-46ca-a423-144e0264f00f", "node_type": "4", "metadata": {"page_label": "103", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "0e48f01d3095c7eeca69939c037b6f1fb1620ffb4da1b72f031785fc503b1660", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "b60cd2f3-f340-4f29-b623-2356ecf4cbc5", "node_type": "1", "metadata": {"page_label": "103", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "1a2aede2c9efc48c38a207a6349bd22ea9ad104f5d8e7d25267463b8e1463326", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "1b2818db-a79c-4f6d-acca-c845f4655e57", "node_type": "1", "metadata": {"page_label": "104", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "703202b8b37f4035f03a4009dda3c6f351fafad1959c560ecfeb72e3581b6204", "class_name": "RelatedNodeInfo"}}, "hash": "a5541ed724e8a99e506f0a823dc16c84b1d836a03a3c772a8ddaac02469d2bc1", "text": "Art.275. - Sont consid\u00e9r\u00e9es comme boissons hygi\u00e9niques : \n\u2022 1\u00b0 le jus non ferment\u00e9 des fruits, tels qu\u2019orange, ananas, pamplemousse, tomate, raisin, \netc. ; \n\u2022 2\u00b0 les limonades ; \n\u2022 3\u00b0 les eaux min\u00e9rales et gazeuses. \nSection 3 - Dispositions diverses \nArt.276. - Les marchands de boissons \u00e0 emporter ne peuvent vendre par quantit\u00e9 inf\u00e9rieure \nau litre, sauf s\u2019il s\u2019agit de bouteilles ou de flacons c achet\u00e9s et portant la marque d\u2019origine. \nDans le cas contraire, ils sont assimil\u00e9s \u00e0 des d\u00e9bitants donnant \u00e0 consommer sur place. \nArt.277. - Les r\u00e8gles pr\u00e9vues au chapitre 1 du pr\u00e9sent titre et concernant l\u2019assiette, les \nobligations d\u00e9claratives et le recouv rement de la contribution des patentes sont applicables \nen mati\u00e8re de contribution des licences. \nTitre 2 - Imp\u00f4ts sur la propri\u00e9t\u00e9 \nChapitre 1 - Contribution fonci\u00e8re des propri\u00e9t\u00e9s b\u00e2ties (CFPB) \nSection 1 - Propri\u00e9t\u00e9s imposables \nArt.278. - Il est \u00e9tabli une contribution annuelle sur les propri\u00e9t\u00e9s b\u00e2ties, reposant sur des \nfondations en ma\u00e7onnerie, telles que maisons, fabriques, boutiques, hangars et usines, situ\u00e9s", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "1b2818db-a79c-4f6d-acca-c845f4655e57": {"__data__": {"id_": "1b2818db-a79c-4f6d-acca-c845f4655e57", "embedding": null, "metadata": {"page_label": "104", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "2caeb969-a2a6-4f2a-bab0-12db99fac39b", "node_type": "4", "metadata": {"page_label": "104", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "d1d7c49a65221f7560304b9339cd03df0c93a07903a6a275ac4d8ea670144dd3", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "e6d0bacc-bd3f-4201-934e-ac2d32480b53", "node_type": "1", "metadata": {"page_label": "103", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "a5541ed724e8a99e506f0a823dc16c84b1d836a03a3c772a8ddaac02469d2bc1", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "9d770221-1649-4842-b4ce-e78df3f007e0", "node_type": "1", "metadata": {"page_label": "104", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "cba0f11bb51cb71b98cefb9ff1fae7d80417f7a2c9b9d54345f78e0a41c70e91", "class_name": "RelatedNodeInfo"}}, "hash": "703202b8b37f4035f03a4009dda3c6f351fafad1959c560ecfeb72e3581b6204", "text": "au Gabon, \u00e0 l\u2019exception de celles qui en sont express\u00e9ment exon\u00e9r\u00e9es par les dispositions des \narticles 280 \u00e0 283 ci -dessous. \nArt.279. - Sont \u00e9galement soumis \u00e0 la contribution fonci\u00e8re des propri\u00e9t\u00e9s b\u00e2ties, l\u2019outillage \net les installations des \u00e9tablissements industriels ou commerciaux consid\u00e9r\u00e9s comme biens \nimmeubles par destination telle que d\u00e9fini e \u00e0 l\u2019article 85 du pr\u00e9sent Code. \nSection 2 - Exemptions permanentes \nArt.280. - (L.F.R.2018) Sont exempt\u00e9s de la contribution fonci\u00e8re des propri\u00e9t\u00e9s b\u00e2ties : \n\u2022 1\u00b0 les immeubles appartenant \u00e0 l\u2019\u00c9tat, aux organismes internationaux, aux collectivit\u00e9s \nlocales, a ux chambres de commerce et, sous r\u00e9serve de r\u00e9ciprocit\u00e9, aux ambassades et \nconsulats ; \n\u2022 2\u00b0 les installations qui, dans les ports maritimes et sur les voies de navigation int\u00e9rieure, \nfont l\u2019objet de concessions d\u2019outillage public accord\u00e9es par l\u2019Administrati on aux \nchambres de commerce ou aux collectivit\u00e9s locales et sont exploit\u00e9es dans les conditions \nfix\u00e9es par les cahiers des charges ; \n\u2022 3\u00b0 les ouvrages \u00e9tablis pour la distribution de l\u2019eau potable ou de l\u2019\u00e9nergie \u00e9lectrique, \nappartenant aux collectivit\u00e9s loc ales ; \n\u2022 4\u00b0 les locaux servant exclusivement \u00e0 la c\u00e9l\u00e9bration des cultes religieux reconnus par \nl\u2019\u00c9tat ; \n\u2022 5\u00b0 les \u00e9difices affect\u00e9s \u00e0 des buts scolaire, sportif, humanitaire ou social, appartenant aux \nmissions ou \u00e0 des groupements r\u00e9guli\u00e8rement autoris\u00e9s ; \n\u2022 6\u00b0 les maisons \u00e0 usage d\u2019habitation \u00e0 titre de r\u00e9sidence principale d\u2019une valeur inf\u00e9rieure \nou \u00e9gale \u00e0 50.000.000 FCFA. \nSection 3 - Exemptions temporaires \nArt.281.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "9d770221-1649-4842-b4ce-e78df3f007e0": {"__data__": {"id_": "9d770221-1649-4842-b4ce-e78df3f007e0", "embedding": null, "metadata": {"page_label": "104", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "2caeb969-a2a6-4f2a-bab0-12db99fac39b", "node_type": "4", "metadata": {"page_label": "104", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "d1d7c49a65221f7560304b9339cd03df0c93a07903a6a275ac4d8ea670144dd3", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "1b2818db-a79c-4f6d-acca-c845f4655e57", "node_type": "1", "metadata": {"page_label": "104", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "703202b8b37f4035f03a4009dda3c6f351fafad1959c560ecfeb72e3581b6204", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "442a7708-4b3d-4174-9c45-2d159fa7028a", "node_type": "1", "metadata": {"page_label": "105", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "c34649b334ccca6b4fc3ae34d5a39c576a2a051c718e503f5e0913a8057468bd", "class_name": "RelatedNodeInfo"}}, "hash": "cba0f11bb51cb71b98cefb9ff1fae7d80417f7a2c9b9d54345f78e0a41c70e91", "text": "Section 3 - Exemptions temporaires \nArt.281. - Les constructions nouvelles, les reconstructions et les additions de constructions \nsont affran chies de l\u2019imp\u00f4t foncier pendant 3 ans \u00e0 compter du 1er janvier de l\u2019ann\u00e9e qui suit \ncelle de leur ach\u00e8vement. \nLes constructions nouvelles, les reconstructions et les additions de constructions, concernant \nles usines et les immeubles \u00e0 usage d\u2019habitation, \u00e0 l\u2019exception des b\u00e2timents destin\u00e9s \u00e0 la \nlocation en meubl\u00e9, \u00e0 la vill\u00e9giature ou \u00e0 l\u2019agr\u00e9ment, sont affranchies de l\u2019imp\u00f4t foncier \npendant 5 ans \u00e0 compter du 1er janvier de l\u2019ann\u00e9e qui suit celle de leur ach\u00e8vement. \nLes \u00e9l\u00e9ments, vis\u00e9s \u00e0 l\u2019article 279 ci -dessus, sont susceptibles de b\u00e9n\u00e9ficier des exemptions \npr\u00e9vues aux deux alin\u00e9as qui pr\u00e9c\u00e8dent, suivant la nature des b\u00e2timents auxquels ils se \nrattachent. \nLorsqu\u2019une construction nouvelle, reconstruction ou addition de construction est destin\u00e9e \npour partie \u00e0 un autre usage, les exon\u00e9rations de 3 et de 5 ans s\u2019appliquent s\u00e9par\u00e9ment aux \ndiverses fractions du b\u00e2timent. \nLorsque tout ou partie d\u2019un immeuble \u00e0 usage d\u2019habitation re\u00e7oit une autre destination au \ncours de la p\u00e9riode d\u2019exon\u00e9ration, l\u2019exon\u00e9ratio n de 3 ans se substitue, en ce qui concerne la \nfraction de b\u00e2timent en cause, \u00e0 l\u2019exon\u00e9ration de 5 ans. Elle est d\u00e9termin\u00e9e pour compter du \n1er janvier de l\u2019ann\u00e9e qui a suivi celle de l\u2019ach\u00e8vement de la construction, de la reconstruction \nou de l\u2019addition d e construction.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "442a7708-4b3d-4174-9c45-2d159fa7028a": {"__data__": {"id_": "442a7708-4b3d-4174-9c45-2d159fa7028a", "embedding": null, "metadata": {"page_label": "105", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "359171a6-f4c5-4c2b-a28e-8bd0c9acb420", "node_type": "4", "metadata": {"page_label": "105", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "12c7c1c799bd63ad309902035690171af92b17aab57d8b29697d3fcadcfcb836", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "9d770221-1649-4842-b4ce-e78df3f007e0", "node_type": "1", "metadata": {"page_label": "104", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "cba0f11bb51cb71b98cefb9ff1fae7d80417f7a2c9b9d54345f78e0a41c70e91", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "e1db9d71-1bfa-446c-8039-22071d56dcaf", "node_type": "1", "metadata": {"page_label": "105", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "4751c8b0b5ded209083093dda2b57e92dceefe1cfcaafa3d80a0088a738af905", "class_name": "RelatedNodeInfo"}}, "hash": "c34649b334ccca6b4fc3ae34d5a39c576a2a051c718e503f5e0913a8057468bd", "text": "Art.282. - Les b\u00e2timents affect\u00e9s \u00e0 un usage agricole ou servant aux exploitations rurales tels \nque granges, hangars, \u00e9curies, caves, celliers, pressoirs et autres destin\u00e9s soit \u00e0 loger des \nbestiaux, soit \u00e0 serrer des r\u00e9coltes sont exon\u00e9r\u00e9s de contribution fonci\u00e8re pendant une \np\u00e9riode de 5 ans. \nArt.283. - Les exon\u00e9rations temporaires pr\u00e9vues \u00e0 l\u2019article pr\u00e9c\u00e9dent sont accord\u00e9es d\u2019office. \n\u00c0 cet effet, les Maires et Pr\u00e9fets doivent fournir p\u00e9riodiquement au Centre des Imp\u00f4ts du lieu \nde situation de l\u2019immeuble concern\u00e9, \u00e0 la demande du Chef de Centre, tous les \nrenseignements de nature \u00e0 identifier les immeubles qui ont fait l\u2019objet de la d\u00e9livrance d\u2019un \npermis de construire. \nToutefois, les immeubles n\u2019ayant pas donn\u00e9 lieu \u00e0 la d\u00e9livrance d\u2019un perm is de construire \ndevront faire l\u2019objet d\u2019une d\u00e9claration sp\u00e9ciale adress\u00e9e au Centre des Imp\u00f4ts du lieu de \nsituation de l\u2019immeuble concern\u00e9 dans les quatre mois suivant la date du d\u00e9but des travaux \nde construction ou d\u2019installation. \n\u00c0 d\u00e9faut de d\u00e9claratio n dans les d\u00e9lais fix\u00e9s \u00e0 l\u2019alin\u00e9a pr\u00e9c\u00e9dent, les immeubles en cause \nseront soumis \u00e0 la contribution fonci\u00e8re d\u00e8s le 1er janvier de l\u2019ann\u00e9e qui suit celle de leur \nach\u00e8vement. \nSection 4 - Base d\u2019imposition \nArt.284. - (L.F.2018) La contribution fonci\u00e8re des p ropri\u00e9t\u00e9s b\u00e2ties est d\u00e9termin\u00e9e sur la base \nd\u2019un revenu imposable \u00e9gal \u00e0 la valeur locative de ces propri\u00e9t\u00e9s, sous d\u00e9duction de 25 % en \nconsid\u00e9ration du d\u00e9p\u00e9rissement et des frais d\u2019entretien et de r\u00e9paration.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "e1db9d71-1bfa-446c-8039-22071d56dcaf": {"__data__": {"id_": "e1db9d71-1bfa-446c-8039-22071d56dcaf", "embedding": null, "metadata": {"page_label": "105", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "359171a6-f4c5-4c2b-a28e-8bd0c9acb420", "node_type": "4", "metadata": {"page_label": "105", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "12c7c1c799bd63ad309902035690171af92b17aab57d8b29697d3fcadcfcb836", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "442a7708-4b3d-4174-9c45-2d159fa7028a", "node_type": "1", "metadata": {"page_label": "105", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "c34649b334ccca6b4fc3ae34d5a39c576a2a051c718e503f5e0913a8057468bd", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "8067d537-06e1-4178-beb1-fb6a3de99d6c", "node_type": "1", "metadata": {"page_label": "105", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "ee03716b456dd7fd87001902b7b3a719db003472a6d88f1fedc78a286d1b76a4", "class_name": "RelatedNodeInfo"}}, "hash": "4751c8b0b5ded209083093dda2b57e92dceefe1cfcaafa3d80a0088a738af905", "text": "\u00c0 d\u00e9faut de d\u00e9claratio n dans les d\u00e9lais fix\u00e9s \u00e0 l\u2019alin\u00e9a pr\u00e9c\u00e9dent, les immeubles en cause \nseront soumis \u00e0 la contribution fonci\u00e8re d\u00e8s le 1er janvier de l\u2019ann\u00e9e qui suit celle de leur \nach\u00e8vement. \nSection 4 - Base d\u2019imposition \nArt.284. - (L.F.2018) La contribution fonci\u00e8re des p ropri\u00e9t\u00e9s b\u00e2ties est d\u00e9termin\u00e9e sur la base \nd\u2019un revenu imposable \u00e9gal \u00e0 la valeur locative de ces propri\u00e9t\u00e9s, sous d\u00e9duction de 25 % en \nconsid\u00e9ration du d\u00e9p\u00e9rissement et des frais d\u2019entretien et de r\u00e9paration. \nCette valeur locative est d\u00e9termin\u00e9e, soit au moyen de baux authentiques ou de d\u00e9claration \nde location verbale, soit par comparaison avec d\u2019autres locaux dont le loyer aura \u00e9t\u00e9 \nr\u00e9guli\u00e8rement constat\u00e9 ou sera notoirement connu, soit, \u00e0 d\u00e9faut de ces bases par voie \nd\u2019appr\u00e9ciation directe. \nPour un local inscrit \u00e0 l\u2019actif de l\u2019entreprise, la valeur locative est \u00e9gale \u00e0 10 % de la valeur \nbilancielle brute sans toutefois \u00eatre inf\u00e9rieure au dixi\u00e8me de la valeur v\u00e9nale dudit local. \nToutefois, dans l\u2019hypoth\u00e8se o\u00f9 la valeur v\u00e9nale n\u2019est pas connue, seule la val eur bilancielle \ndoit \u00eatre consid\u00e9r\u00e9e. \nArt.285. - (L.F.2018) L\u2019\u00e9valuation de la valeur locative est faite chaque ann\u00e9e par le Centre \ndes Imp\u00f4ts du lieu de situation de l\u2019immeuble concern\u00e9, au vu des \u00e9l\u00e9ments port\u00e9s sur une \nd\u00e9claration d\u00e9pos\u00e9e en double exemplaire au plus tard le 1er janvier de chaque ann\u00e9e. \nArt.286 .- (L.F.2018) La valeur locative destin\u00e9e \u00e0 servir de base est celle estim\u00e9e de \nl\u2019immeuble au 1er janvier de l\u2019ann\u00e9e d\u2019imposition.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "8067d537-06e1-4178-beb1-fb6a3de99d6c": {"__data__": {"id_": "8067d537-06e1-4178-beb1-fb6a3de99d6c", "embedding": null, "metadata": {"page_label": "105", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "359171a6-f4c5-4c2b-a28e-8bd0c9acb420", "node_type": "4", "metadata": {"page_label": "105", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "12c7c1c799bd63ad309902035690171af92b17aab57d8b29697d3fcadcfcb836", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "e1db9d71-1bfa-446c-8039-22071d56dcaf", "node_type": "1", "metadata": {"page_label": "105", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "4751c8b0b5ded209083093dda2b57e92dceefe1cfcaafa3d80a0088a738af905", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "2b3533dc-d7a2-493a-98a2-f46bfea74eeb", "node_type": "1", "metadata": {"page_label": "106", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "ce619fdb2a22cd503fb4888e3679a6879f31682e6afaf4a086c193df75e0cbab", "class_name": "RelatedNodeInfo"}}, "hash": "ee03716b456dd7fd87001902b7b3a719db003472a6d88f1fedc78a286d1b76a4", "text": "Toutefois, dans l\u2019hypoth\u00e8se o\u00f9 la valeur v\u00e9nale n\u2019est pas connue, seule la val eur bilancielle \ndoit \u00eatre consid\u00e9r\u00e9e. \nArt.285. - (L.F.2018) L\u2019\u00e9valuation de la valeur locative est faite chaque ann\u00e9e par le Centre \ndes Imp\u00f4ts du lieu de situation de l\u2019immeuble concern\u00e9, au vu des \u00e9l\u00e9ments port\u00e9s sur une \nd\u00e9claration d\u00e9pos\u00e9e en double exemplaire au plus tard le 1er janvier de chaque ann\u00e9e. \nArt.286 .- (L.F.2018) La valeur locative destin\u00e9e \u00e0 servir de base est celle estim\u00e9e de \nl\u2019immeuble au 1er janvier de l\u2019ann\u00e9e d\u2019imposition. \nSection 5 - Lieu d\u2019imposition \nArt.287. - Toute propri\u00e9t\u00e9 fonci\u00e8re b\u00e2tie doit \u00eatre impos\u00e9e dans la commune ou dans le \nd\u00e9parteme nt o\u00f9 elle est situ\u00e9e.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "2b3533dc-d7a2-493a-98a2-f46bfea74eeb": {"__data__": {"id_": "2b3533dc-d7a2-493a-98a2-f46bfea74eeb", "embedding": null, "metadata": {"page_label": "106", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "86e03ef2-169a-4d5a-acc8-21598547d0ed", "node_type": "4", "metadata": {"page_label": "106", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "8df7a6ed4d6baefad25d6e61ca863b334f5024bcc1acd25645dc6b78111cd39e", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "8067d537-06e1-4178-beb1-fb6a3de99d6c", "node_type": "1", "metadata": {"page_label": "105", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "ee03716b456dd7fd87001902b7b3a719db003472a6d88f1fedc78a286d1b76a4", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "52e761c4-19ee-4a63-bb8d-48b6b0f142ec", "node_type": "1", "metadata": {"page_label": "106", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "fd9799f6738667d5de226ad6afe927da63bba435c9bfa637b805dba050a85d1e", "class_name": "RelatedNodeInfo"}}, "hash": "ce619fdb2a22cd503fb4888e3679a6879f31682e6afaf4a086c193df75e0cbab", "text": "Section 6 - Personnes imposables \nArt.288. - (L.F.2021) Toute propri\u00e9t\u00e9 b\u00e2tie, qu\u2019elle soit immatricul\u00e9e ou non, est impos\u00e9e \nsous le nom de son propri\u00e9taire au 1er janvier de l\u2019ann\u00e9e d\u2019imposition. \nAu sens du pr\u00e9sent article, est consid \u00e9r\u00e9 comme propri\u00e9taire, toute personne physique ou \nmorale titulaire d\u2019un titre de propri\u00e9t\u00e9 ou d\u2019un titre d\u2019occupation provisoire ou d\u00e9finitif. \nSont \u00e9galement consid\u00e9r\u00e9s comme propri\u00e9taires, tous occupants de fait, des propri\u00e9t\u00e9s et de \nleur propre chef, su r lesquelles sont \u00e9difi\u00e9es les constructions vis\u00e9es aux articles 278 et 279 \nci-dessus. \nToutefois, les propri\u00e9t\u00e9s b\u00e2ties grev\u00e9es d\u2019usufruit, conc\u00e9d\u00e9es sous la forme d\u2019un bail \nemphyt\u00e9otique, d\u2019une convention d\u2019amodiation ou inscrites \u00e0 l\u2019actif du bilan des s oci\u00e9t\u00e9s sont \nimpos\u00e9es au nom de l\u2019usufruitier, de l\u2019emphyt\u00e9ote, de l\u2019amodiataire ou de la soci\u00e9t\u00e9 dont la \npropri\u00e9t\u00e9 figure \u00e0 l\u2019actif du bilan. \nSection 7 - Calcul de l\u2019imp\u00f4t \nArt.289. - Pour le calcul de la contribution fonci\u00e8re des propri\u00e9t\u00e9s b\u00e2ties, il est fait application \nd\u2019un taux de 15 % \u00e0 la base d\u2019imposition telle que d\u00e9finie \u00e0 l\u2019article 284 du pr\u00e9sent Code. \nLe montant des impositions est arrondi \u00e0 la dizaine de francs inf\u00e9rieure. \nLe redevable de la contribution fonci\u00e8re est tenu de verser spontan\u00e9ment, avant le 31 mars \nde chaque ann\u00e9e, le montant de la contribution due pour l\u2019ann\u00e9e en cours. Ce paiement est \naccompagn\u00e9 du d\u00e9p\u00f4t d\u2019une d\u00e9claration \u00e9tablie en double exemplaire sur un imprim\u00e9 fourni \npar l\u2019Administration.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "52e761c4-19ee-4a63-bb8d-48b6b0f142ec": {"__data__": {"id_": "52e761c4-19ee-4a63-bb8d-48b6b0f142ec", "embedding": null, "metadata": {"page_label": "106", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "86e03ef2-169a-4d5a-acc8-21598547d0ed", "node_type": "4", "metadata": {"page_label": "106", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "8df7a6ed4d6baefad25d6e61ca863b334f5024bcc1acd25645dc6b78111cd39e", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "2b3533dc-d7a2-493a-98a2-f46bfea74eeb", "node_type": "1", "metadata": {"page_label": "106", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "ce619fdb2a22cd503fb4888e3679a6879f31682e6afaf4a086c193df75e0cbab", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "942f54a1-797e-4aa5-bad0-ab68553a2cf3", "node_type": "1", "metadata": {"page_label": "106", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "2afb01b39dcdcd465c5ebfa5214980b6502588e8fe538a8753518e860b43dcbd", "class_name": "RelatedNodeInfo"}}, "hash": "fd9799f6738667d5de226ad6afe927da63bba435c9bfa637b805dba050a85d1e", "text": "Section 7 - Calcul de l\u2019imp\u00f4t \nArt.289. - Pour le calcul de la contribution fonci\u00e8re des propri\u00e9t\u00e9s b\u00e2ties, il est fait application \nd\u2019un taux de 15 % \u00e0 la base d\u2019imposition telle que d\u00e9finie \u00e0 l\u2019article 284 du pr\u00e9sent Code. \nLe montant des impositions est arrondi \u00e0 la dizaine de francs inf\u00e9rieure. \nLe redevable de la contribution fonci\u00e8re est tenu de verser spontan\u00e9ment, avant le 31 mars \nde chaque ann\u00e9e, le montant de la contribution due pour l\u2019ann\u00e9e en cours. Ce paiement est \naccompagn\u00e9 du d\u00e9p\u00f4t d\u2019une d\u00e9claration \u00e9tablie en double exemplaire sur un imprim\u00e9 fourni \npar l\u2019Administration. \nL\u2019un des deux exemplaires, accompagn\u00e9 d\u2019une quittance, est rendu au contribuable d\u00fbment \ndat\u00e9 et vis\u00e9 par l\u2019Administration fiscale afin de servir d\u2019accus\u00e9 de r\u00e9ception. \nAu vu des \u00e9l\u00e9ments port\u00e9s sur la d\u00e9claration, le Centre des Imp\u00f4ts proc\u00e8de, le cas \u00e9ch\u00e9ant, \u00e0 \nune r\u00e9gularisation de l\u2019imposit ion due dans l\u2019hypoth\u00e8se d\u2019une modification des bases \nd\u2019imposition par rapport \u00e0 l\u2019ann\u00e9e pr\u00e9c\u00e9dente. \nSection 8 - Remises et mod\u00e9rations pour pertes de revenus \nArt.290. - En cas de vacance de maison ou de ch\u00f4mage d\u2019\u00e9tablissements commerciaux et \nindustriels, les propri\u00e9taires peuvent obtenir la remise ou la mod\u00e9ration de la contribution \nfonci\u00e8re assise sur ces immeubles, lorsqu\u2019il est \u00e9tabli que la vacance ou le ch\u00f4mage, qu\u2019ils \nsoient totaux ou partiels, sont ind\u00e9pendants de leur volont\u00e9 et que la dur\u00e9e totale de \nl\u2019inoccupation a \u00e9t\u00e9 de six mois cons\u00e9cutifs. \nLe point de d\u00e9part de cette p\u00e9riode est le premier jour du mois suivant l\u2019ouverture de la \nvacance ou du ch\u00f4mage.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "942f54a1-797e-4aa5-bad0-ab68553a2cf3": {"__data__": {"id_": "942f54a1-797e-4aa5-bad0-ab68553a2cf3", "embedding": null, "metadata": {"page_label": "106", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "86e03ef2-169a-4d5a-acc8-21598547d0ed", "node_type": "4", "metadata": {"page_label": "106", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "8df7a6ed4d6baefad25d6e61ca863b334f5024bcc1acd25645dc6b78111cd39e", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "52e761c4-19ee-4a63-bb8d-48b6b0f142ec", "node_type": "1", "metadata": {"page_label": "106", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "fd9799f6738667d5de226ad6afe927da63bba435c9bfa637b805dba050a85d1e", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "919cc321-495f-4531-b0da-54996ccdb30b", "node_type": "1", "metadata": {"page_label": "107", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "4c4175c502423c4c63fc5d5a602cc483ad20fbfbb9a22dcbea3107797c79ae21", "class_name": "RelatedNodeInfo"}}, "hash": "2afb01b39dcdcd465c5ebfa5214980b6502588e8fe538a8753518e860b43dcbd", "text": "Section 8 - Remises et mod\u00e9rations pour pertes de revenus \nArt.290. - En cas de vacance de maison ou de ch\u00f4mage d\u2019\u00e9tablissements commerciaux et \nindustriels, les propri\u00e9taires peuvent obtenir la remise ou la mod\u00e9ration de la contribution \nfonci\u00e8re assise sur ces immeubles, lorsqu\u2019il est \u00e9tabli que la vacance ou le ch\u00f4mage, qu\u2019ils \nsoient totaux ou partiels, sont ind\u00e9pendants de leur volont\u00e9 et que la dur\u00e9e totale de \nl\u2019inoccupation a \u00e9t\u00e9 de six mois cons\u00e9cutifs. \nLe point de d\u00e9part de cette p\u00e9riode est le premier jour du mois suivant l\u2019ouverture de la \nvacance ou du ch\u00f4mage. Le point d\u2019ach\u00e8vement de la p\u00e9riode est le dernier jour du mois \nconstatant la fin de la vacan ce ou du ch\u00f4mage. \nLes r\u00e9clamations pour vacance de maison ou pour ch\u00f4mage d\u2019\u00e9tablissements commerciaux \net industriels doivent \u00eatre adress\u00e9es au Centre des Imp\u00f4ts dans l\u2019ann\u00e9e suivant celle pour \nlaquelle l\u2019imposition en cause a \u00e9t\u00e9 \u00e9tablie.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "919cc321-495f-4531-b0da-54996ccdb30b": {"__data__": {"id_": "919cc321-495f-4531-b0da-54996ccdb30b", "embedding": null, "metadata": {"page_label": "107", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "38dc0d75-f9c3-46f0-af76-42937347818a", "node_type": "4", "metadata": {"page_label": "107", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "42716031cfb38b21cb78ff979cbc0b6d9ea768bc3f238f03d7f8bc7df1006cea", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "942f54a1-797e-4aa5-bad0-ab68553a2cf3", "node_type": "1", "metadata": {"page_label": "106", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "2afb01b39dcdcd465c5ebfa5214980b6502588e8fe538a8753518e860b43dcbd", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "0ecd5bb7-21d7-4c5e-b47c-326aa9b4ac5e", "node_type": "1", "metadata": {"page_label": "107", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "56020006473c882f94b163f476f4c2dcd9537f4177065b069f624038e5961973", "class_name": "RelatedNodeInfo"}}, "hash": "4c4175c502423c4c63fc5d5a602cc483ad20fbfbb9a22dcbea3107797c79ae21", "text": "Dans le cas de destruction totale ou partielle ou de d\u00e9molition volontaire, en cours d\u2019ann\u00e9e, \nde leurs maisons ou usines, les propri\u00e9taires peuvent demander la mod\u00e9ration de la \ncontribution fonci\u00e8re frappant ces immeubles. \nLes demandes doivent \u00eatre adress\u00e9es au Centre de s Imp\u00f4ts dans les trois mois qui suivent la \ndestruction ou l\u2019ach\u00e8vement de la d\u00e9molition. \nLe d\u00e9gr\u00e8vement est accord\u00e9 \u00e0 partir du premier jour du mois suivant la destruction ou \nl\u2019ouverture des travaux de d\u00e9molition. \nChapitre 2 - Contribution fonci\u00e8re des pr opri\u00e9t\u00e9s non b\u00e2ties (CFPNB) \nSection 1 - Propri\u00e9t\u00e9s imposables \nArt.291. - Il est \u00e9tabli une contribution annuelle sur les propri\u00e9t\u00e9s non b\u00e2ties de toute nature, \nqu\u2019elles soient immatricul\u00e9es ou non. \nArt.292. - Sont consid\u00e9r\u00e9es comme propri\u00e9t\u00e9s urbaines, les t errains situ\u00e9s \u00e0 l\u2019int\u00e9rieur du \np\u00e9rim\u00e8tre urbain et, comme propri\u00e9t\u00e9s rurales, les terrains situ\u00e9s en dehors de ces limites. \nSection 2 - Exemptions permanentes \nArt.293. - Sont exempt\u00e9s de la contribution fonci\u00e8re des propri\u00e9t\u00e9s non b\u00e2ties : \n1) Les voies pub liques, les places publiques, les cours d\u2019eau. \n2) Les propri\u00e9t\u00e9s appartenant \u00e0 l\u2019\u00c9tat, aux collectivit\u00e9s locales, aux organismes \ninternationaux, aux chambres de commerce et, sous r\u00e9serve de r\u00e9ciprocit\u00e9, aux ambassades \net consulats. \n3) Les sols des b\u00e2timent s de toute nature et une fraction des terrains entourant les \nconstructions.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "0ecd5bb7-21d7-4c5e-b47c-326aa9b4ac5e": {"__data__": {"id_": "0ecd5bb7-21d7-4c5e-b47c-326aa9b4ac5e", "embedding": null, "metadata": {"page_label": "107", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "38dc0d75-f9c3-46f0-af76-42937347818a", "node_type": "4", "metadata": {"page_label": "107", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "42716031cfb38b21cb78ff979cbc0b6d9ea768bc3f238f03d7f8bc7df1006cea", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "919cc321-495f-4531-b0da-54996ccdb30b", "node_type": "1", "metadata": {"page_label": "107", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "4c4175c502423c4c63fc5d5a602cc483ad20fbfbb9a22dcbea3107797c79ae21", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "35bcc1dc-101e-4d22-a498-b1554ace8845", "node_type": "1", "metadata": {"page_label": "108", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "63470f5439ed2868833edc586e5b8e567dd6bf47b1a7906a6fa5af313fd6725d", "class_name": "RelatedNodeInfo"}}, "hash": "56020006473c882f94b163f476f4c2dcd9537f4177065b069f624038e5961973", "text": "- Sont consid\u00e9r\u00e9es comme propri\u00e9t\u00e9s urbaines, les t errains situ\u00e9s \u00e0 l\u2019int\u00e9rieur du \np\u00e9rim\u00e8tre urbain et, comme propri\u00e9t\u00e9s rurales, les terrains situ\u00e9s en dehors de ces limites. \nSection 2 - Exemptions permanentes \nArt.293. - Sont exempt\u00e9s de la contribution fonci\u00e8re des propri\u00e9t\u00e9s non b\u00e2ties : \n1) Les voies pub liques, les places publiques, les cours d\u2019eau. \n2) Les propri\u00e9t\u00e9s appartenant \u00e0 l\u2019\u00c9tat, aux collectivit\u00e9s locales, aux organismes \ninternationaux, aux chambres de commerce et, sous r\u00e9serve de r\u00e9ciprocit\u00e9, aux ambassades \net consulats. \n3) Les sols des b\u00e2timent s de toute nature et une fraction des terrains entourant les \nconstructions. Cette fraction exempt\u00e9e est d\u00e9termin\u00e9e comme suit : \n\u2022 a) dans les communes : \n- \u00e0 l\u2019int\u00e9rieur du p\u00e9rim\u00e8tre du quartier commercial ou industriel tel qu\u2019il est fix\u00e9 par le \nplan d\u2019urbanism e, la fraction exempt\u00e9e est \u00e9gale \u00e0 trois fois la surface d\u00e9velopp\u00e9e des \nconstructions ; \n- \u00e0 l\u2019ext\u00e9rieur du p\u00e9rim\u00e8tre vis\u00e9 \u00e0 l\u2019alin\u00e9a pr\u00e9c\u00e9dent, la fraction exempt\u00e9e est \u00e9gale \u00e0 cinq \nfois la surface d\u00e9velopp\u00e9e des constructions ; \n\u2022 b) hors des communes, la fra ction exempt\u00e9e est \u00e9gale \u00e0 cinq fois la surface d\u00e9velopp\u00e9e \ndes constructions. \n4) Les terrains affect\u00e9s \u00e0 des buts scolaire, sportif, humanitaire ou social, appartenant \u00e0 des \nmissions ou \u00e0 des groupements r\u00e9guli\u00e8rement autoris\u00e9s. \n5) Les terrains d\u2019une \u00e9tend ue inf\u00e9rieure \u00e0 cinq hectares, exploit\u00e9s dans un rayon de 25 \nkilom\u00e8tres des agglom\u00e9rations urbaines et destin\u00e9s exclusivement \u00e0 des cultures \nmara\u00eech\u00e8res. \n6) La superficie des carri\u00e8res et des mines.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "35bcc1dc-101e-4d22-a498-b1554ace8845": {"__data__": {"id_": "35bcc1dc-101e-4d22-a498-b1554ace8845", "embedding": null, "metadata": {"page_label": "108", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "9eda98f2-2205-460f-9857-7f916cabab89", "node_type": "4", "metadata": {"page_label": "108", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "6c4ad3ce595819d279ec3212a99fe4e91d60eebd835ade36682bd76d39e6fe82", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "0ecd5bb7-21d7-4c5e-b47c-326aa9b4ac5e", "node_type": "1", "metadata": {"page_label": "107", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "56020006473c882f94b163f476f4c2dcd9537f4177065b069f624038e5961973", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "a39c8915-976e-4edd-a9f2-acaa802ab1d4", "node_type": "1", "metadata": {"page_label": "108", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "c7adc06001ad8406e58dd640c0686c879c8b807f1ee7cb357b677b93e37a79f0", "class_name": "RelatedNodeInfo"}}, "hash": "63470f5439ed2868833edc586e5b8e567dd6bf47b1a7906a6fa5af313fd6725d", "text": "Section 3 - Exemptions temporaires \nArt.294. - Les terrains situ\u00e9s en dehors du p\u00e9rim\u00e8tre urbain et nouvellement utilis\u00e9s pour \nl\u2019\u00e9levage du gros b\u00e9tail ou d\u00e9frich\u00e9s et ensemenc\u00e9s, b\u00e9n\u00e9ficient, sous les r\u00e9serves ci -apr\u00e8s, \nd\u2019une exon\u00e9ration temporaire de l\u2019imp\u00f4t foncier. \nLa p\u00e9riode d\u2019exon\u00e9ration, qui court \u00e0 compter du 1er janvier de l\u2019ann\u00e9e suivant celle au cours \nde laquelle le terrain aura \u00e9t\u00e9 nouvellement affect\u00e9 \u00e0 l\u2019\u00e9levage du gros b\u00e9tail ou ensemenc\u00e9, \nest fix\u00e9e comme suit : \n\u2022 3 ans pour les terrains utilis\u00e9s pour l\u2019\u00e9levage du gros b\u00e9tail ; \n\u2022 3 ans pour les autres cu ltures ou plantations ; \n\u2022 4 ans pour les terrains plant\u00e9s en arbres fruitiers ; \n\u2022 4 ans pour les terrains plant\u00e9s en caf\u00e9iers ou cacaoyers ; \n\u2022 5 ans pour les terrains plant\u00e9s en h\u00e9v\u00e9as ou en palmiers \u00e0 l\u2019huile. \nArt.295. - Pour b\u00e9n\u00e9ficier de l\u2019exemption temporaire sp\u00e9cifi\u00e9e \u00e0 l\u2019article 294 ci -dessus, le \npropri\u00e9taire doit porter, sur la d\u00e9claration vis\u00e9e \u00e0 l\u2019article 303 du pr\u00e9sent Code, toutes les \npropri\u00e9t\u00e9s rurales non b\u00e2ties lui appartenant et indiquer la d\u00e9signation de la parcelle ou du \nlot dont il envi sage l\u2019utilisation pour l\u2019\u00e9levage du gros b\u00e9tail, le d\u00e9frichement ou \nl\u2019ensemencement. \nLa m\u00eame d\u00e9claration doit pr\u00e9ciser, le cas \u00e9ch\u00e9ant, la nature des cultures qui seront \nentreprises. \nL\u2019exemption de 3 ans ne s\u2019applique qu\u2019aux terrains utilis\u00e9s pour l\u2019\u00e9leva ge du gros b\u00e9tail dans \nles conditions fix\u00e9es par le Service de l\u2019\u00c9levage. Elle n\u2019est accord\u00e9e qu\u2019apr\u00e8s avis du chef de \nce Service.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "a39c8915-976e-4edd-a9f2-acaa802ab1d4": {"__data__": {"id_": "a39c8915-976e-4edd-a9f2-acaa802ab1d4", "embedding": null, "metadata": {"page_label": "108", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "9eda98f2-2205-460f-9857-7f916cabab89", "node_type": "4", "metadata": {"page_label": "108", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "6c4ad3ce595819d279ec3212a99fe4e91d60eebd835ade36682bd76d39e6fe82", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "35bcc1dc-101e-4d22-a498-b1554ace8845", "node_type": "1", "metadata": {"page_label": "108", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "63470f5439ed2868833edc586e5b8e567dd6bf47b1a7906a6fa5af313fd6725d", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "b468c194-a530-4883-9725-9c9f428e20d3", "node_type": "1", "metadata": {"page_label": "109", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "e5cf4dd05aa484f4efeeabc4c2a42ae4d058de1edfca41bdcf2f87356023c8c1", "class_name": "RelatedNodeInfo"}}, "hash": "c7adc06001ad8406e58dd640c0686c879c8b807f1ee7cb357b677b93e37a79f0", "text": "La m\u00eame d\u00e9claration doit pr\u00e9ciser, le cas \u00e9ch\u00e9ant, la nature des cultures qui seront \nentreprises. \nL\u2019exemption de 3 ans ne s\u2019applique qu\u2019aux terrains utilis\u00e9s pour l\u2019\u00e9leva ge du gros b\u00e9tail dans \nles conditions fix\u00e9es par le Service de l\u2019\u00c9levage. Elle n\u2019est accord\u00e9e qu\u2019apr\u00e8s avis du chef de \nce Service. \nLes exemptions de 4 et 5 ans ne s\u2019appliquent qu\u2019aux terrains plant\u00e9s en cultures \ns\u00e9lectionn\u00e9es et elles ne seront accord\u00e9es q u\u2019apr\u00e8s avis du chef du Service de l\u2019Agriculture. \nArt.296. - Les terrains ruraux nouvellement utilis\u00e9s pour l\u2019\u00e9levage du gros b\u00e9tail, plant\u00e9s ou \nensemenc\u00e9s, non d\u00e9clar\u00e9s ou d\u00e9clar\u00e9s apr\u00e8s expiration du d\u00e9lai vis\u00e9 \u00e0 l\u2019article 303 du pr\u00e9sent \nCode, sont soumis \u00e0 l\u2019imp\u00f4t \u00e0 compter du 1er janvier de l\u2019ann\u00e9e qui suit celle de leur utilisation \npour l\u2019\u00e9levage, de leur plantation ou de leur ensemencement. \nL\u2019exemption accord\u00e9e peut \u00eatre retir\u00e9e sur proposition du Service de l\u2019\u00c9levage ou du Service \nde l\u2019Agriculture, ch acun en ce qui le concerne, lorsque l\u2019\u00e9levage, la culture ou la plantation \nn\u2019est pas conforme aux indications de la d\u00e9claration ou n\u2019a pas \u00e9t\u00e9 entreprise d\u2019une fa\u00e7on \nrationnelle. \nSection 4 - Base d\u2019imposition \nArt.297. - La contribution fonci\u00e8re des propri\u00e9t \u00e9s non b\u00e2ties est d\u00e9termin\u00e9e en raison du \nrevenu imposable de ces propri\u00e9t\u00e9s. \nLe revenu imposable est \u00e9gal aux 4/5e de la valeur locative laquelle est elle -m\u00eame \u00e9gale \u00e0 \n10 % de la valeur v\u00e9nale. \nArt.298. - Dans les centres urbains, la valeur v\u00e9nale \u00e0 reteni r est celle que comporte le terrain \nau 1er janvier de l\u2019ann\u00e9e de l\u2019imposition. Elle est d\u00e9termin\u00e9e, soit au moyen d\u2019actes translatifs,", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "b468c194-a530-4883-9725-9c9f428e20d3": {"__data__": {"id_": "b468c194-a530-4883-9725-9c9f428e20d3", "embedding": null, "metadata": {"page_label": "109", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "f59516ea-4410-4e97-902c-430ea2ad4a1c", "node_type": "4", "metadata": {"page_label": "109", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "f6d6124868cb6d6b5eea6b9f549955118815c05db9a81a2feac9bfe385351f83", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "a39c8915-976e-4edd-a9f2-acaa802ab1d4", "node_type": "1", "metadata": {"page_label": "108", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "c7adc06001ad8406e58dd640c0686c879c8b807f1ee7cb357b677b93e37a79f0", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "b8adb6b1-f9b5-4544-b8ea-8bb630ae098c", "node_type": "1", "metadata": {"page_label": "109", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "996f971a21eecf629ba10ab4f83c33c48010651f4e3aaef80534f62041a7ec23", "class_name": "RelatedNodeInfo"}}, "hash": "e5cf4dd05aa484f4efeeabc4c2a42ae4d058de1edfca41bdcf2f87356023c8c1", "text": "soit en l\u2019absence de mutation r\u00e9cente, par comparaison avec d\u2019autres propri\u00e9t\u00e9s dont la \nvaleur v\u00e9nale aura \u00e9t\u00e9 r\u00e9guli\u00e8rem ent constat\u00e9e ou sera notoirement connue. \nArt.299. - Pour l\u2019\u00e9tablissement de la contribution fonci\u00e8re des propri\u00e9t\u00e9s rurales non b\u00e2ties, \nla valeur v\u00e9nale est fix\u00e9e forfaitairement par hectare, suivant la nature de la culture, \nconform\u00e9ment au tarif suivant : \n\u2022 1\u00b0 terrains cultiv\u00e9s en caf\u00e9, palmiers \u00e0 huile, caoutchouc : 600 FCFA \n\u2022 2\u00b0 autres cultures : 250 FCFA \n\u2022 3\u00b0 terrains de la 2e cat\u00e9gorie auxquels sont adjointes des usines de transformation du \nproduit cultiv\u00e9 : 150 FCFA \n\u2022 4\u00b0 terrains non mis en valeur : 150 FCFA \n\u2022 5\u00b0 terrains utilis\u00e9s pour l\u2019\u00e9levage du gros b\u00e9tail : 150 FCFA \nArt.300. - Dans tous les cas, l\u2019\u00e9valuation de la valeur v\u00e9nale est faite chaque ann\u00e9e par le \nCentre des Imp\u00f4ts du lieu de situation du terrain, au vu des \u00e9l\u00e9ments port\u00e9s sur la d\u00e9claration \nvis\u00e9e \u00e0 l\u2019article 303 du pr\u00e9sent Code. \nSection 5 - Lieu d\u2019imposition \nArt.301. - Toute propri\u00e9t\u00e9 fonci\u00e8re non b\u00e2tie doit \u00eatre impos\u00e9e dans la commune ou dans le \nd\u00e9partement o\u00f9 elle est situ\u00e9e. \nSection 6 - Personnes imposables \nArt.302. - Toute propri\u00e9t\u00e9 non b\u00e2tie, q u\u2019elle soit immatricul\u00e9e ou non, doit \u00eatre impos\u00e9e sous \nle nom du propri\u00e9taire, du concessionnaire ou du d\u00e9tenteur du droit de superficie au 1er \njanvier de l\u2019ann\u00e9e d\u2019imposition.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "b8adb6b1-f9b5-4544-b8ea-8bb630ae098c": {"__data__": {"id_": "b8adb6b1-f9b5-4544-b8ea-8bb630ae098c", "embedding": null, "metadata": {"page_label": "109", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "f59516ea-4410-4e97-902c-430ea2ad4a1c", "node_type": "4", "metadata": {"page_label": "109", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "f6d6124868cb6d6b5eea6b9f549955118815c05db9a81a2feac9bfe385351f83", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "b468c194-a530-4883-9725-9c9f428e20d3", "node_type": "1", "metadata": {"page_label": "109", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "e5cf4dd05aa484f4efeeabc4c2a42ae4d058de1edfca41bdcf2f87356023c8c1", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "baee7d1d-418a-4784-bef6-63207e638f4e", "node_type": "1", "metadata": {"page_label": "109", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "29f26a100fcc878ee04e8c5a85f74509af1cfa4259f1dd8cd67174cc399637dd", "class_name": "RelatedNodeInfo"}}, "hash": "996f971a21eecf629ba10ab4f83c33c48010651f4e3aaef80534f62041a7ec23", "text": "- Dans tous les cas, l\u2019\u00e9valuation de la valeur v\u00e9nale est faite chaque ann\u00e9e par le \nCentre des Imp\u00f4ts du lieu de situation du terrain, au vu des \u00e9l\u00e9ments port\u00e9s sur la d\u00e9claration \nvis\u00e9e \u00e0 l\u2019article 303 du pr\u00e9sent Code. \nSection 5 - Lieu d\u2019imposition \nArt.301. - Toute propri\u00e9t\u00e9 fonci\u00e8re non b\u00e2tie doit \u00eatre impos\u00e9e dans la commune ou dans le \nd\u00e9partement o\u00f9 elle est situ\u00e9e. \nSection 6 - Personnes imposables \nArt.302. - Toute propri\u00e9t\u00e9 non b\u00e2tie, q u\u2019elle soit immatricul\u00e9e ou non, doit \u00eatre impos\u00e9e sous \nle nom du propri\u00e9taire, du concessionnaire ou du d\u00e9tenteur du droit de superficie au 1er \njanvier de l\u2019ann\u00e9e d\u2019imposition. \nToutefois, les propri\u00e9t\u00e9s non b\u00e2ties grev\u00e9es d\u2019usufruit ou conc\u00e9d\u00e9es sous la f orme d\u2019un bail \nemphyt\u00e9otique sont impos\u00e9es au nom de l\u2019usufruitier ou de l\u2019emphyt\u00e9ote. \nAu sens du pr\u00e9sent article, est consid\u00e9r\u00e9e comme propri\u00e9taire, toute personne physique ou \nmorale titulaire d\u2019un titre de propri\u00e9t\u00e9 ou d\u2019un titre d\u2019occupation provisoire ou d\u00e9finitif. Est \n\u00e9galement consid\u00e9r\u00e9 comme propri\u00e9taire tout occupant de fait des terrains sur lesquels il est \ninstall\u00e9 de son propre chef. \nSection 7 - Calcul de l\u2019imp\u00f4t \nArt.303. - Pour le calcul de la contribution fonci\u00e8re des propri\u00e9t\u00e9s non b\u00e2ties, il es t fait \napplication d\u2019un taux de 25 % \u00e0 la base d\u2019imposition telle que d\u00e9finie aux articles 297 \u00e0 299 \ndu pr\u00e9sent Code. \nLe montant des impositions est arrondi \u00e0 la dizaine de francs inf\u00e9rieure. \nLe redevable de la contribution fonci\u00e8re est tenu de verser spon tan\u00e9ment, avant le 31 mars \nde chaque ann\u00e9e, le montant de la contribution due pour l\u2019ann\u00e9e en cours.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "baee7d1d-418a-4784-bef6-63207e638f4e": {"__data__": {"id_": "baee7d1d-418a-4784-bef6-63207e638f4e", "embedding": null, "metadata": {"page_label": "109", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "f59516ea-4410-4e97-902c-430ea2ad4a1c", "node_type": "4", "metadata": {"page_label": "109", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "f6d6124868cb6d6b5eea6b9f549955118815c05db9a81a2feac9bfe385351f83", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "b8adb6b1-f9b5-4544-b8ea-8bb630ae098c", "node_type": "1", "metadata": {"page_label": "109", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "996f971a21eecf629ba10ab4f83c33c48010651f4e3aaef80534f62041a7ec23", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "51e3e02a-f0e5-4964-84e2-9276a1a72a42", "node_type": "1", "metadata": {"page_label": "110", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "1593a4be07669ff3395776d19ebb730c4226a0e85cbd4aa02ac93f3a536f7799", "class_name": "RelatedNodeInfo"}}, "hash": "29f26a100fcc878ee04e8c5a85f74509af1cfa4259f1dd8cd67174cc399637dd", "text": "Est \n\u00e9galement consid\u00e9r\u00e9 comme propri\u00e9taire tout occupant de fait des terrains sur lesquels il est \ninstall\u00e9 de son propre chef. \nSection 7 - Calcul de l\u2019imp\u00f4t \nArt.303. - Pour le calcul de la contribution fonci\u00e8re des propri\u00e9t\u00e9s non b\u00e2ties, il es t fait \napplication d\u2019un taux de 25 % \u00e0 la base d\u2019imposition telle que d\u00e9finie aux articles 297 \u00e0 299 \ndu pr\u00e9sent Code. \nLe montant des impositions est arrondi \u00e0 la dizaine de francs inf\u00e9rieure. \nLe redevable de la contribution fonci\u00e8re est tenu de verser spon tan\u00e9ment, avant le 31 mars \nde chaque ann\u00e9e, le montant de la contribution due pour l\u2019ann\u00e9e en cours. Ce paiement est \naccompagn\u00e9 du d\u00e9p\u00f4t d\u2019une d\u00e9claration \u00e9tablie en double exemplaire sur un imprim\u00e9 fourni \npar l\u2019Administration.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "51e3e02a-f0e5-4964-84e2-9276a1a72a42": {"__data__": {"id_": "51e3e02a-f0e5-4964-84e2-9276a1a72a42", "embedding": null, "metadata": {"page_label": "110", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "0724e94f-b393-48cc-862c-b0ae6f2aeb78", "node_type": "4", "metadata": {"page_label": "110", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "dc98fe3fa76e7926e9e2675ead820da62896ba11f14a17ade3765b789bd89705", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "baee7d1d-418a-4784-bef6-63207e638f4e", "node_type": "1", "metadata": {"page_label": "109", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "29f26a100fcc878ee04e8c5a85f74509af1cfa4259f1dd8cd67174cc399637dd", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "c7172580-7d41-44ea-b89e-5446bc21a968", "node_type": "1", "metadata": {"page_label": "110", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "5de8ee17817139ddec20ad8e2b8f04cf4152b4ed9070cc4b519b602074182ff6", "class_name": "RelatedNodeInfo"}}, "hash": "1593a4be07669ff3395776d19ebb730c4226a0e85cbd4aa02ac93f3a536f7799", "text": "L\u2019un des deux exemplaires, a ccompagn\u00e9 d\u2019une quittance, est rendu au contribuable d\u00fbment \ndat\u00e9 et vis\u00e9 par l\u2019Administration fiscale afin de servir d\u2019accus\u00e9 de r\u00e9ception. \nLe Centre des Imp\u00f4ts, au vu des \u00e9l\u00e9ments port\u00e9s sur la d\u00e9claration proc\u00e8de, le cas \u00e9ch\u00e9ant, \u00e0 \nune r\u00e9gularisation de l\u2019imposition due dans l\u2019hypoth\u00e8se d\u2019une modification des bases \nd\u2019imposition par rapport \u00e0 l\u2019ann\u00e9e pr\u00e9c\u00e9dente. \n\u00c0 d\u00e9faut de d\u00e9claration, l\u2019imposition sera valablement \u00e9tablie pour la totalit\u00e9 de l\u2019exploitation \nd\u2019apr\u00e8s le tarif relatif \u00e0 la nature de l\u2019\u00e9levage ou de la culture comportant le taux le plus \u00e9lev\u00e9. \nTitre 3 - Taxes sp\u00e9cifiques \nChapitre 1 - Fiscalit\u00e9 foresti\u00e8re \nSection 1 - Taxe d\u2019abattage (Abrog\u00e9e) \nArt.304 \u00e0 315. - Abrog\u00e9s \nSection 2 - Taxe de superficie \n1) Champ d\u2019application \nArt.316. - Sont as sujettis \u00e0 la taxe de superficie, les personnes physiques ou morales, \ntitulaires de permis forestiers d\u00e9livr\u00e9s par l\u2019autorit\u00e9 administrative comp\u00e9tente sous l\u2019une \ndes formes pr\u00e9vues \u00e0 l\u2019article 94 du Code forestier ou sous l\u2019une des formes ant\u00e9rieures \u00e0 \nl\u2019application du Code forestier. \nSont \u00e9galement assujettis \u00e0 la taxe de superficie, les titulaires de permis de gr\u00e9 \u00e0 gr\u00e9. \n2) Annualit\u00e9 de la taxe \nArt.317. - La taxe de superficie est due pour une ann\u00e9e enti\u00e8re. \n3) Tarifs de la taxe \nArt.318.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "c7172580-7d41-44ea-b89e-5446bc21a968": {"__data__": {"id_": "c7172580-7d41-44ea-b89e-5446bc21a968", "embedding": null, "metadata": {"page_label": "110", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "0724e94f-b393-48cc-862c-b0ae6f2aeb78", "node_type": "4", "metadata": {"page_label": "110", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "dc98fe3fa76e7926e9e2675ead820da62896ba11f14a17ade3765b789bd89705", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "51e3e02a-f0e5-4964-84e2-9276a1a72a42", "node_type": "1", "metadata": {"page_label": "110", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "1593a4be07669ff3395776d19ebb730c4226a0e85cbd4aa02ac93f3a536f7799", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "15143bfe-69a0-4170-82e2-f349756cc623", "node_type": "1", "metadata": {"page_label": "111", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "175477a9880aec27af002548535d6ca9f043ca4f7b20bd2f6b1abe445cf1309e", "class_name": "RelatedNodeInfo"}}, "hash": "5de8ee17817139ddec20ad8e2b8f04cf4152b4ed9070cc4b519b602074182ff6", "text": "- Abrog\u00e9s \nSection 2 - Taxe de superficie \n1) Champ d\u2019application \nArt.316. - Sont as sujettis \u00e0 la taxe de superficie, les personnes physiques ou morales, \ntitulaires de permis forestiers d\u00e9livr\u00e9s par l\u2019autorit\u00e9 administrative comp\u00e9tente sous l\u2019une \ndes formes pr\u00e9vues \u00e0 l\u2019article 94 du Code forestier ou sous l\u2019une des formes ant\u00e9rieures \u00e0 \nl\u2019application du Code forestier. \nSont \u00e9galement assujettis \u00e0 la taxe de superficie, les titulaires de permis de gr\u00e9 \u00e0 gr\u00e9. \n2) Annualit\u00e9 de la taxe \nArt.317. - La taxe de superficie est due pour une ann\u00e9e enti\u00e8re. \n3) Tarifs de la taxe \nArt.318. - (L.F.R.2020) Le tarif de la taxe de superficie est fix\u00e9 \u00e0 : \n\u2022 300 FCFA pour les concessions certifi\u00e9es FSC ou PAFC/PEFC ; \n\u2022 600 FCFA pour les concessions certifi\u00e9es l\u00e9galit\u00e9 ; \n\u2022 800 FCFA pour les concessions non -certifi\u00e9es. \n4) Obligations d\u00e9claratives \nArt.319. - Les titulair es des permis forestiers sont tenus de d\u00e9poser \u00e0 la Recette des Imp\u00f4ts \ncomp\u00e9tente, les documents suivants : \n1) Chaque ann\u00e9e, au plus tard le 31 mars, une d\u00e9claration en double exemplaire sur un \nimprim\u00e9 fourni par l\u2019Administration indiquant les superficies des permis forestiers", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "15143bfe-69a0-4170-82e2-f349756cc623": {"__data__": {"id_": "15143bfe-69a0-4170-82e2-f349756cc623", "embedding": null, "metadata": {"page_label": "111", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "c389daaf-1374-4c8b-b6be-290df8742c91", "node_type": "4", "metadata": {"page_label": "111", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "7ace1fbdd14b73edce8f03033abb1fb13b257cb345ad0ec5e4c7a63490f9a85b", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "c7172580-7d41-44ea-b89e-5446bc21a968", "node_type": "1", "metadata": {"page_label": "110", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "5de8ee17817139ddec20ad8e2b8f04cf4152b4ed9070cc4b519b602074182ff6", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "5eece5e8-8fa7-456e-8331-a9f75ec0c2e9", "node_type": "1", "metadata": {"page_label": "111", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "ab14613b669d7c2981b1e8448751ca363aed61272d390104bafc35cd1ded8f66", "class_name": "RelatedNodeInfo"}}, "hash": "175477a9880aec27af002548535d6ca9f043ca4f7b20bd2f6b1abe445cf1309e", "text": "am\u00e9nag\u00e9s et des permis non am\u00e9nag\u00e9s et, pour chaque permis am\u00e9nag\u00e9 (CFAD), la superficie \nde l\u2019assiette annuelle de coupe temporairement ferm\u00e9e \u00e0 l\u2019exploitation jusqu\u2019au terme de la \nrotation. \nL\u2019un des deux exemplaires est rendu au cont ribuable d\u00fbment dat\u00e9 et vis\u00e9 par \nl\u2019Administration fiscale afin de servir d\u2019accus\u00e9 de r\u00e9ception. \n2) En cours d\u2019ann\u00e9e : \n\u2022 une copie des permis forestiers qui lui auront \u00e9t\u00e9 renouvel\u00e9s ou qui lui auront \u00e9t\u00e9 \ntransf\u00e9r\u00e9s dans les deux mois du renouvellement ou du transfert ; \n\u2022 une copie des permis forestiers qui lui auront \u00e9t\u00e9 attribu\u00e9s, dans les deux mois suivant \nleur attribution. \nArt.320. - Les exploitants forestiers sont tenus de fournir \u00e0 la Direction G\u00e9n\u00e9rale des Imp\u00f4ts, \nchaque ann\u00e9e, au plus tard le 31 mars, une d\u00e9claration en double exemplaire sur un imprim\u00e9 \nfourni par l\u2019Administration indiquant les superficies pour chaque permis forestier qu\u2019ils \nexploitent en fermage ainsi que l\u2019identit\u00e9 du titulaire du permis forestier et son num\u00e9ro \nd\u2019identification fiscale. \nL\u2019un des deux exemplaires est rendu au contribuable d\u00fbment dat\u00e9 et vis\u00e9 par \nl\u2019Administration fiscale afin de servir d\u2019accus\u00e9 de r\u00e9ception. \nArt.321. - Tout manquement \u00e0 l\u2019obligation de d\u00e9claration est sanctionn\u00e9 par les dispositions \ndes articles P -996 et P -997 du pr\u00e9sent Code. \nArt.322. - Une Commission mixte compos\u00e9e des repr\u00e9sentants de la Direction G\u00e9n\u00e9rale des \nFor\u00eats et de la DGI se r\u00e9unit une fois par trimestre pour constater les manquements aux \nobligations d\u00e9claratives pr\u00e9vues aux articles 319 et 320 ci -dessus et pour statuer sur les \nsanctions administratives \u00e0 appliquer aux auteurs de ces manquements, sans pr\u00e9judice des \nsanctions p\u00e9cuniaires encourues.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "5eece5e8-8fa7-456e-8331-a9f75ec0c2e9": {"__data__": {"id_": "5eece5e8-8fa7-456e-8331-a9f75ec0c2e9", "embedding": null, "metadata": {"page_label": "111", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "c389daaf-1374-4c8b-b6be-290df8742c91", "node_type": "4", "metadata": {"page_label": "111", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "7ace1fbdd14b73edce8f03033abb1fb13b257cb345ad0ec5e4c7a63490f9a85b", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "15143bfe-69a0-4170-82e2-f349756cc623", "node_type": "1", "metadata": {"page_label": "111", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "175477a9880aec27af002548535d6ca9f043ca4f7b20bd2f6b1abe445cf1309e", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "1f9dcba2-b4e6-43cf-b7ba-1ed8c47d00d1", "node_type": "1", "metadata": {"page_label": "111", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "1d9039721b550d7f649cbf3bc7b788a61453cf527c12392ecfaa551bee1ade1f", "class_name": "RelatedNodeInfo"}}, "hash": "ab14613b669d7c2981b1e8448751ca363aed61272d390104bafc35cd1ded8f66", "text": "L\u2019un des deux exemplaires est rendu au contribuable d\u00fbment dat\u00e9 et vis\u00e9 par \nl\u2019Administration fiscale afin de servir d\u2019accus\u00e9 de r\u00e9ception. \nArt.321. - Tout manquement \u00e0 l\u2019obligation de d\u00e9claration est sanctionn\u00e9 par les dispositions \ndes articles P -996 et P -997 du pr\u00e9sent Code. \nArt.322. - Une Commission mixte compos\u00e9e des repr\u00e9sentants de la Direction G\u00e9n\u00e9rale des \nFor\u00eats et de la DGI se r\u00e9unit une fois par trimestre pour constater les manquements aux \nobligations d\u00e9claratives pr\u00e9vues aux articles 319 et 320 ci -dessus et pour statuer sur les \nsanctions administratives \u00e0 appliquer aux auteurs de ces manquements, sans pr\u00e9judice des \nsanctions p\u00e9cuniaires encourues. \n\u00c0 l\u2019issue de chaque r\u00e9union, la commission mixte dresse un proc\u00e8s -verbal de ses travaux \nqu\u2019elle transmet au Ministre charg\u00e9 des finances et des eaux et for\u00eats, accompagn\u00e9 des \nd\u00e9cisions de sanction aux fins d\u2019information. \n5) Modalit\u00e9s de recouvrement \nArt.323. - La taxe de superficie est pay\u00e9e spontan\u00e9ment, chaque ann\u00e9e, au plus tard le 31 \nmars, \u00e0 la Recette des Imp\u00f4ts comp\u00e9tente simultan\u00e9ment au d\u00e9p\u00f4t de la d\u00e9claration pr\u00e9vue \n\u00e0 l\u2019article 319 du pr\u00e9sent Code. \nArt.324. - Pr\u00e9alablement \u00e0 l\u2019obtention du permis forestier, le demandeur est tenu de payer \nspontan\u00e9ment \u00e0 la Recette des Imp\u00f4ts comp\u00e9tente la taxe due pour une ann\u00e9e enti\u00e8re. \nToutefois, la premi\u00e8re annuit\u00e9 de la taxe de superficie, pour l\u2019ann\u00e9e d\u2019attribution du permis, \nest r\u00e9duite au prorata temporis. Elle n\u2019est due que pour la p\u00e9riode qui court du premier jour \ndu mois de l\u2019obtention du permis fores tier jusqu\u2019au 31 d\u00e9cembre.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "1f9dcba2-b4e6-43cf-b7ba-1ed8c47d00d1": {"__data__": {"id_": "1f9dcba2-b4e6-43cf-b7ba-1ed8c47d00d1", "embedding": null, "metadata": {"page_label": "111", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "c389daaf-1374-4c8b-b6be-290df8742c91", "node_type": "4", "metadata": {"page_label": "111", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "7ace1fbdd14b73edce8f03033abb1fb13b257cb345ad0ec5e4c7a63490f9a85b", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "5eece5e8-8fa7-456e-8331-a9f75ec0c2e9", "node_type": "1", "metadata": {"page_label": "111", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "ab14613b669d7c2981b1e8448751ca363aed61272d390104bafc35cd1ded8f66", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "f5fb9d96-0544-4c5f-9f02-103a34144ea6", "node_type": "1", "metadata": {"page_label": "112", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "4c91512d121c4f22c746e389da7939c049235a891bbe05e0748d3b351c127d25", "class_name": "RelatedNodeInfo"}}, "hash": "1d9039721b550d7f649cbf3bc7b788a61453cf527c12392ecfaa551bee1ade1f", "text": "- La taxe de superficie est pay\u00e9e spontan\u00e9ment, chaque ann\u00e9e, au plus tard le 31 \nmars, \u00e0 la Recette des Imp\u00f4ts comp\u00e9tente simultan\u00e9ment au d\u00e9p\u00f4t de la d\u00e9claration pr\u00e9vue \n\u00e0 l\u2019article 319 du pr\u00e9sent Code. \nArt.324. - Pr\u00e9alablement \u00e0 l\u2019obtention du permis forestier, le demandeur est tenu de payer \nspontan\u00e9ment \u00e0 la Recette des Imp\u00f4ts comp\u00e9tente la taxe due pour une ann\u00e9e enti\u00e8re. \nToutefois, la premi\u00e8re annuit\u00e9 de la taxe de superficie, pour l\u2019ann\u00e9e d\u2019attribution du permis, \nest r\u00e9duite au prorata temporis. Elle n\u2019est due que pour la p\u00e9riode qui court du premier jour \ndu mois de l\u2019obtention du permis fores tier jusqu\u2019au 31 d\u00e9cembre. \nDans ces conditions, l\u2019exc\u00e9dent de versement pay\u00e9 sur la premi\u00e8re annuit\u00e9 sera imput\u00e9 sur \nl\u2019annuit\u00e9 de la taxe de superficie due pour l\u2019exercice suivant. \nArt.325. - Le titulaire du permis et l\u2019exploitant forestier sont tenus solid airement au \npaiement de la taxe.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "f5fb9d96-0544-4c5f-9f02-103a34144ea6": {"__data__": {"id_": "f5fb9d96-0544-4c5f-9f02-103a34144ea6", "embedding": null, "metadata": {"page_label": "112", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "5605b2a0-596a-424b-85d6-6acf3f26b0f0", "node_type": "4", "metadata": {"page_label": "112", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "28fd6fc99beec285dcf165fe49963af917be2825cce53d9949681a12c98477c7", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "1f9dcba2-b4e6-43cf-b7ba-1ed8c47d00d1", "node_type": "1", "metadata": {"page_label": "111", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "1d9039721b550d7f649cbf3bc7b788a61453cf527c12392ecfaa551bee1ade1f", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "6069bc81-dba2-4cc5-8671-927a3b1b96ad", "node_type": "1", "metadata": {"page_label": "112", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "b3ea26c90baee355a8203a30d7876a6d703cbc0583d19cfda6be21ea49434550", "class_name": "RelatedNodeInfo"}}, "hash": "4c91512d121c4f22c746e389da7939c049235a891bbe05e0748d3b351c127d25", "text": "6) Redevances pour charges foresti\u00e8res \nArt.326. - Les prestations techniques de martelage effectu\u00e9es par les Services des Eaux et \nFor\u00eats pour le compte des titulaires des permis forestiers donnent lieu au paiement d\u2019une \nrede vance pour charges foresti\u00e8res de 1.000 FCFA par pied. \nCelles qui sont effectu\u00e9es par les Services des Eaux et For\u00eats \u00e0 la demande expresse des \ntitulaires des permis forestiers donnent lieu au paiement d\u2019une redevance pour charges \nforesti\u00e8res calcul\u00e9e \u00e0 pa rtir des \u00e9l\u00e9ments suivants : \n\u2022 exploration : 2.500 FCFA/ha \n\u2022 ouverture des layons : 2.500 FCFA/km \nArt.327. - Le recouvrement des taxes, redevances, amendes, restitutions, dommages et \nint\u00e9r\u00eats et autres p\u00e9nalit\u00e9s dans les domaines de la for\u00eat, des eaux et de la chasse, dont \nl\u2019assiette et les taux sont fix\u00e9s par le Code forestier et les textes particuliers, rel\u00e8ve de la \ncomp\u00e9tence de la Direction G\u00e9n\u00e9rale des Imp\u00f4ts. \nArt.328. - Les Services des Eaux et For\u00eats \u00e9tablissent, pour chaque op\u00e9ration, un \u00e9tat de \nliquidati on indiquant la nature et le montant des droits \u00e0 payer. \nIls les transmettent ensuite \u00e0 la Direction G\u00e9n\u00e9rale des Imp\u00f4ts qui met en \u0153uvre la proc\u00e9dure \nde recouvrement conform\u00e9ment aux dispositions contenues dans le pr\u00e9sent Livre. \n7) Dispositions particuli\u00e8 res \nArt.329. - Pour chaque permis forestier, il est institu\u00e9 un cautionnement couvrant les \nobligations fiscales relatives au r\u00e8glement de la taxe de superficie. \nSon montant est \u00e9gal \u00e0 une fois celui de la taxe de superficie annuelle pour le titre concern\u00e9.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "6069bc81-dba2-4cc5-8671-927a3b1b96ad": {"__data__": {"id_": "6069bc81-dba2-4cc5-8671-927a3b1b96ad", "embedding": null, "metadata": {"page_label": "112", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "5605b2a0-596a-424b-85d6-6acf3f26b0f0", "node_type": "4", "metadata": {"page_label": "112", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "28fd6fc99beec285dcf165fe49963af917be2825cce53d9949681a12c98477c7", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "f5fb9d96-0544-4c5f-9f02-103a34144ea6", "node_type": "1", "metadata": {"page_label": "112", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "4c91512d121c4f22c746e389da7939c049235a891bbe05e0748d3b351c127d25", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "6889bd48-bc85-4300-a225-ccb0099cb94b", "node_type": "1", "metadata": {"page_label": "113", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "6d6d7d3a3c91355c2fe33525787220193dabe26ec5b2ef53cb4999c2dbbae727", "class_name": "RelatedNodeInfo"}}, "hash": "b3ea26c90baee355a8203a30d7876a6d703cbc0583d19cfda6be21ea49434550", "text": "Art.328. - Les Services des Eaux et For\u00eats \u00e9tablissent, pour chaque op\u00e9ration, un \u00e9tat de \nliquidati on indiquant la nature et le montant des droits \u00e0 payer. \nIls les transmettent ensuite \u00e0 la Direction G\u00e9n\u00e9rale des Imp\u00f4ts qui met en \u0153uvre la proc\u00e9dure \nde recouvrement conform\u00e9ment aux dispositions contenues dans le pr\u00e9sent Livre. \n7) Dispositions particuli\u00e8 res \nArt.329. - Pour chaque permis forestier, il est institu\u00e9 un cautionnement couvrant les \nobligations fiscales relatives au r\u00e8glement de la taxe de superficie. \nSon montant est \u00e9gal \u00e0 une fois celui de la taxe de superficie annuelle pour le titre concern\u00e9. \nLe cautionnement est constitu\u00e9 aupr\u00e8s d\u2019un \u00e9tablissement bancaire dans un d\u00e9lai de \nquarante -cinq jours \u00e0 compter de la date d\u2019attribution du permis forestier par l\u2019autorit\u00e9 \ncomp\u00e9tente. La preuve de la r\u00e9alisation de ce cautionnement doit \u00eatre produite \nimm\u00e9 diatement \u00e0 la Recette des Imp\u00f4ts comp\u00e9tente. \nL\u2019absence de cautionnement sera sanctionn\u00e9e par la commission mixte vis\u00e9e par les \ndispositions de l\u2019article 310. \nCe cautionnement est mis en \u0153uvre par la Recette des Imp\u00f4ts comp\u00e9tente en cas de non -\nrespect du p aiement de la taxe telle que d\u00e9finie \u00e0 l\u2019article 323. Dans ce cas, il doit \u00eatre \nreconstitu\u00e9 par le contribuable avant la fin de l\u2019exercice en cause. \nArt.330. - Les Services de l\u2019Administration des Eaux et For\u00eats doivent adresser \u00e0 la Direction \nG\u00e9n\u00e9rale des Imp\u00f4ts les ampliations des d\u00e9crets d\u2019attribution de tous les permis forestiers, \nainsi que les copies des contrats pass\u00e9s par les titulaires des permis forestiers avec les \nexploitants forestiers quelle que soit la forme juridique des contrats, dans le mois qui suit \nl\u2019attribution des permis ou la conclusion des contrats de fermage.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "6889bd48-bc85-4300-a225-ccb0099cb94b": {"__data__": {"id_": "6889bd48-bc85-4300-a225-ccb0099cb94b", "embedding": null, "metadata": {"page_label": "113", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "73e9f327-723c-4db6-adda-5a0539f7fba2", "node_type": "4", "metadata": {"page_label": "113", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "651c73583c2d0edb17073d9fd83139a3f738b308b1857b6b2d369879026dc485", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "6069bc81-dba2-4cc5-8671-927a3b1b96ad", "node_type": "1", "metadata": {"page_label": "112", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "b3ea26c90baee355a8203a30d7876a6d703cbc0583d19cfda6be21ea49434550", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "6f27e532-8f3a-4e75-a906-b09d0a17faec", "node_type": "1", "metadata": {"page_label": "113", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "e3140152913c7255b572583f0f47ccba793e7d3691c9323d0c701ef4800f9bdd", "class_name": "RelatedNodeInfo"}}, "hash": "6d6d7d3a3c91355c2fe33525787220193dabe26ec5b2ef53cb4999c2dbbae727", "text": "Chapitre 2 - Redevance sur l\u2019extraction des mat\u00e9riaux des carri\u00e8res \nSection 1 - Champ d\u2019application \nArt.331. - L\u2019exploitation et le ramassage des substances min\u00e9rales et de mat\u00e9riau x de \nconstruction class\u00e9s en r\u00e9gime de carri\u00e8re sur le domaine public ou priv\u00e9 de l\u2019\u00c9tat et des \ncollectivit\u00e9s locales donnent lieu au versement de la redevance sur l\u2019extraction des mat\u00e9riaux \ndes carri\u00e8res bas\u00e9e sur le volume des mat\u00e9riaux extraits ou ramas s\u00e9s. \nArt.332. - Les carri\u00e8res directement exploit\u00e9es par l\u2019Administration ne sont pas soumises au \npaiement de la redevance. \nSection 2 - Taux \nArt.333. - Le taux de la redevance est fix\u00e9 \u00e0 15 % de la valeur carreau carri\u00e8re du m\u00e8tre cube \nou de la tonne de mat\u00e9 riau extrait. \nSection 3 - Base d\u2019imposition \nArt.334. - L\u2019assiette de la redevance sur l\u2019extraction des mat\u00e9riaux des carri\u00e8res est \nconstitu\u00e9e par le volume de mat\u00e9riaux extraits ou ramass\u00e9s au cours d\u2019un trimestre civil. \nArt.335. - La valeur carreau carri\u00e8re du m\u00e8tre cube ou de la tonne de mat\u00e9riau extrait servant \nde base \u00e0 l\u2019\u00e9tablissement de la redevance est fix\u00e9e par un arr\u00eat\u00e9 conjoint des Ministres en \ncharge des finances, des mines et des travaux publics. \nSection 4 - Obligations d\u00e9claratives et mod alit\u00e9s de perception \nArt.336. - Les exploitants de carri\u00e8res sont tenus de d\u00e9poser \u00e0 la Recette du Centre des \nImp\u00f4ts dont ils d\u00e9pendent, chaque ann\u00e9e, au plus tard le 15 du mois qui suit la fin de chaque \ntrimestre, soit le 15 avril, le 15 juillet, le 15 oct obre et le 15 janvier, une d\u00e9claration \u00e9tablie \nen double exemplaire sur un imprim\u00e9 fourni par l\u2019Administration.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "6f27e532-8f3a-4e75-a906-b09d0a17faec": {"__data__": {"id_": "6f27e532-8f3a-4e75-a906-b09d0a17faec", "embedding": null, "metadata": {"page_label": "113", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "73e9f327-723c-4db6-adda-5a0539f7fba2", "node_type": "4", "metadata": {"page_label": "113", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "651c73583c2d0edb17073d9fd83139a3f738b308b1857b6b2d369879026dc485", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "6889bd48-bc85-4300-a225-ccb0099cb94b", "node_type": "1", "metadata": {"page_label": "113", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "6d6d7d3a3c91355c2fe33525787220193dabe26ec5b2ef53cb4999c2dbbae727", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "7a01ded5-7b5e-430d-afd0-b462481e35a2", "node_type": "1", "metadata": {"page_label": "113", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "85ccc7cb4409f91c6c2f1dbf37d48f150a9bd047f8bcc3b9b28ba931818b1514", "class_name": "RelatedNodeInfo"}}, "hash": "e3140152913c7255b572583f0f47ccba793e7d3691c9323d0c701ef4800f9bdd", "text": "Art.335. - La valeur carreau carri\u00e8re du m\u00e8tre cube ou de la tonne de mat\u00e9riau extrait servant \nde base \u00e0 l\u2019\u00e9tablissement de la redevance est fix\u00e9e par un arr\u00eat\u00e9 conjoint des Ministres en \ncharge des finances, des mines et des travaux publics. \nSection 4 - Obligations d\u00e9claratives et mod alit\u00e9s de perception \nArt.336. - Les exploitants de carri\u00e8res sont tenus de d\u00e9poser \u00e0 la Recette du Centre des \nImp\u00f4ts dont ils d\u00e9pendent, chaque ann\u00e9e, au plus tard le 15 du mois qui suit la fin de chaque \ntrimestre, soit le 15 avril, le 15 juillet, le 15 oct obre et le 15 janvier, une d\u00e9claration \u00e9tablie \nen double exemplaire sur un imprim\u00e9 fourni par l\u2019Administration. \nL\u2019un des deux exemplaires est rendu au contribuable d\u00fbment dat\u00e9 et vis\u00e9 par \nl\u2019Administration fiscale afin de servir d\u2019accus\u00e9 de r\u00e9ception. \nArt.3 37.- La redevance sur l\u2019extraction des mat\u00e9riaux des carri\u00e8res est pay\u00e9e spontan\u00e9ment \npar l\u2019exploitant simultan\u00e9ment au d\u00e9p\u00f4t de la d\u00e9claration pr\u00e9vue \u00e0 l\u2019article 336 ci -dessus. \nArt.338. - Le paiement de la redevance sur l\u2019extraction des mat\u00e9riaux des carri \u00e8res est justifi\u00e9 \npar la production d\u2019une quittance d\u00e9livr\u00e9e par la Recette des Imp\u00f4ts territorialement \ncomp\u00e9tente. \nArt.339. - Par exception au principe \u00e9nonc\u00e9 \u00e0 l\u2019article 337 ci -dessus, les sommes pay\u00e9es en \nr\u00e9mun\u00e9ration des mat\u00e9riaux extraits ou ramass\u00e9s f ont l\u2019objet d\u2019un pr\u00e9compte de la totalit\u00e9 \nde la redevance sur l\u2019extraction des mat\u00e9riaux des carri\u00e8res de la part de l\u2019entreprise qui \nach\u00e8te ces mat\u00e9riaux.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "7a01ded5-7b5e-430d-afd0-b462481e35a2": {"__data__": {"id_": "7a01ded5-7b5e-430d-afd0-b462481e35a2", "embedding": null, "metadata": {"page_label": "113", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "73e9f327-723c-4db6-adda-5a0539f7fba2", "node_type": "4", "metadata": {"page_label": "113", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "651c73583c2d0edb17073d9fd83139a3f738b308b1857b6b2d369879026dc485", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "6f27e532-8f3a-4e75-a906-b09d0a17faec", "node_type": "1", "metadata": {"page_label": "113", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "e3140152913c7255b572583f0f47ccba793e7d3691c9323d0c701ef4800f9bdd", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "3079453e-96a7-4a6c-8693-b3dad452236c", "node_type": "1", "metadata": {"page_label": "114", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "c5cdec8589981baac1783617b7dbc1e69f22c99c255c3dc12228a2d1289c708f", "class_name": "RelatedNodeInfo"}}, "hash": "85ccc7cb4409f91c6c2f1dbf37d48f150a9bd047f8bcc3b9b28ba931818b1514", "text": "Art.338. - Le paiement de la redevance sur l\u2019extraction des mat\u00e9riaux des carri \u00e8res est justifi\u00e9 \npar la production d\u2019une quittance d\u00e9livr\u00e9e par la Recette des Imp\u00f4ts territorialement \ncomp\u00e9tente. \nArt.339. - Par exception au principe \u00e9nonc\u00e9 \u00e0 l\u2019article 337 ci -dessus, les sommes pay\u00e9es en \nr\u00e9mun\u00e9ration des mat\u00e9riaux extraits ou ramass\u00e9s f ont l\u2019objet d\u2019un pr\u00e9compte de la totalit\u00e9 \nde la redevance sur l\u2019extraction des mat\u00e9riaux des carri\u00e8res de la part de l\u2019entreprise qui \nach\u00e8te ces mat\u00e9riaux. Cette derni\u00e8re doit \u00eatre obligatoirement assujettie \u00e0 l\u2019imp\u00f4t sur les \nsoci\u00e9t\u00e9s ou \u00e0 l\u2019IRPP dans la c at\u00e9gorie des b\u00e9n\u00e9fices industriels et commerciaux selon le", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "3079453e-96a7-4a6c-8693-b3dad452236c": {"__data__": {"id_": "3079453e-96a7-4a6c-8693-b3dad452236c", "embedding": null, "metadata": {"page_label": "114", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "40e5915c-5b30-476f-9f47-30da45ef962c", "node_type": "4", "metadata": {"page_label": "114", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "401e348ca6d101c93bd5d917738da8cb2523404dc8189b5b31519a71ae42305a", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "7a01ded5-7b5e-430d-afd0-b462481e35a2", "node_type": "1", "metadata": {"page_label": "113", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "85ccc7cb4409f91c6c2f1dbf37d48f150a9bd047f8bcc3b9b28ba931818b1514", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "4d1ea5de-87e3-4e78-84ae-4f70501358de", "node_type": "1", "metadata": {"page_label": "114", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "46342f4bfab100f7712252ea48b04d12487a9910167c54b9e2e830e5bafb3791", "class_name": "RelatedNodeInfo"}}, "hash": "c5cdec8589981baac1783617b7dbc1e69f22c99c255c3dc12228a2d1289c708f", "text": "r\u00e9gime r\u00e9el d\u2019imposition. La retenue \u00e0 la source est effectu\u00e9e uniquement dans l\u2019hypoth\u00e8se \no\u00f9 l\u2019exploitant de la carri\u00e8re n\u2019est pas assujetti \u00e0 l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s ou \u00e0 l\u2019IRPP dans la \ncat\u00e9gori e des b\u00e9n\u00e9fices industriels et commerciaux selon le r\u00e9gime r\u00e9el d\u2019imposition. \nArt.340. - Les entreprises qui effectuent la retenue \u00e0 la source pr\u00e9vue \u00e0 l\u2019article pr\u00e9c\u00e9dent \nsont tenues de d\u00e9poser \u00e0 la Recette du Centre des Imp\u00f4ts dont elles d\u00e9pendent, chaque \nann\u00e9e, au plus tard le 15 du mois qui suit la fin de chaque trimestre, soit le 15 avril, le 15 \njuillet, le 15 octobre et le 15 janvier, une d\u00e9claration \u00e9tablie en double exemplaire sur un \nimprim\u00e9 fourni par l\u2019Administration mentionnant la redevance sur l\u2019 extraction des \nmat\u00e9riaux des carri\u00e8res qu\u2019elles ont pr\u00e9compt\u00e9e sur leurs achats de mat\u00e9riaux durant le \ntrimestre. \nL\u2019un des deux exemplaires est rendu au contribuable d\u00fbment dat\u00e9 et vis\u00e9 par \nl\u2019Administration fiscale afin de servir d\u2019accus\u00e9 de r\u00e9ception. \nArt.341. - La retenue \u00e0 la source de la redevance sur l\u2019extraction des mat\u00e9riaux des carri\u00e8res \npr\u00e9vue \u00e0 l\u2019article 339 ci -dessus est revers\u00e9e spontan\u00e9ment par l\u2019entreprise collectrice \nsimultan\u00e9ment au d\u00e9p\u00f4t de la d\u00e9claration vis\u00e9 \u00e0 l\u2019article 340 du pr\u00e9sent Code . \nLe d\u00e9faut du pr\u00e9compte, le retard ou d\u00e9faut de d\u00e9claration, le constat d\u2019inexactitude ou le \nd\u00e9faut de reversement donnent lieu aux sanctions pr\u00e9vues aux articles P -996 et suivants du \nCGI. \nSection 5 - Dispositions particuli\u00e8res \nArt.342.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "4d1ea5de-87e3-4e78-84ae-4f70501358de": {"__data__": {"id_": "4d1ea5de-87e3-4e78-84ae-4f70501358de", "embedding": null, "metadata": {"page_label": "114", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "40e5915c-5b30-476f-9f47-30da45ef962c", "node_type": "4", "metadata": {"page_label": "114", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "401e348ca6d101c93bd5d917738da8cb2523404dc8189b5b31519a71ae42305a", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "3079453e-96a7-4a6c-8693-b3dad452236c", "node_type": "1", "metadata": {"page_label": "114", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "c5cdec8589981baac1783617b7dbc1e69f22c99c255c3dc12228a2d1289c708f", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "ba8a7dfa-592a-4c92-b115-83e8ab5c43c5", "node_type": "1", "metadata": {"page_label": "114", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "b93a1599b514141eefe53e1a23d4de0626d25ba75eee97124f13a610c2361b41", "class_name": "RelatedNodeInfo"}}, "hash": "46342f4bfab100f7712252ea48b04d12487a9910167c54b9e2e830e5bafb3791", "text": "L\u2019un des deux exemplaires est rendu au contribuable d\u00fbment dat\u00e9 et vis\u00e9 par \nl\u2019Administration fiscale afin de servir d\u2019accus\u00e9 de r\u00e9ception. \nArt.341. - La retenue \u00e0 la source de la redevance sur l\u2019extraction des mat\u00e9riaux des carri\u00e8res \npr\u00e9vue \u00e0 l\u2019article 339 ci -dessus est revers\u00e9e spontan\u00e9ment par l\u2019entreprise collectrice \nsimultan\u00e9ment au d\u00e9p\u00f4t de la d\u00e9claration vis\u00e9 \u00e0 l\u2019article 340 du pr\u00e9sent Code . \nLe d\u00e9faut du pr\u00e9compte, le retard ou d\u00e9faut de d\u00e9claration, le constat d\u2019inexactitude ou le \nd\u00e9faut de reversement donnent lieu aux sanctions pr\u00e9vues aux articles P -996 et suivants du \nCGI. \nSection 5 - Dispositions particuli\u00e8res \nArt.342. - Le Ministre charg \u00e9 des mines peut, sans pr\u00e9judice des droits conc\u00e9d\u00e9s aux \ncollectivit\u00e9s locales, accorder des exon\u00e9rations partielles ou totales de la redevance \u00e0 : \n\u2022 des institutions publiques ou priv\u00e9es d\u2019int\u00e9r\u00eat social, ne pr\u00e9sentant pas de caract\u00e8re \ncommercial ; \n\u2022 des part iculiers ou entreprises, lorsque les mat\u00e9riaux extraits ou ramass\u00e9s sont \nexclusivement destin\u00e9s \u00e0 l\u2019ex\u00e9cution de grands travaux d\u2019int\u00e9r\u00eat national. \nUne copie de l\u2019exon\u00e9ration accord\u00e9e par le Ministre charg\u00e9 des mines est transmise \u00e0 la \nDirection G\u00e9n\u00e9rale d es Imp\u00f4ts et au Bureau du Conseil de la collectivit\u00e9 locale concern\u00e9e. \nArt.343. - Par d\u00e9l\u00e9gation du Ministre charg\u00e9 des mines, les Pr\u00e9fets peuvent, sans pr\u00e9judice \ndes droits conc\u00e9d\u00e9s aux collectivit\u00e9s locales, exon\u00e9rer de la redevance, les personnes \ndemanda nt une autorisation d\u2019extraire des quantit\u00e9s inf\u00e9rieures \u00e0 cinquante m\u00e8tres -cube, \npar an, destin\u00e9es \u00e0 des fins personnelles non commerciales.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "ba8a7dfa-592a-4c92-b115-83e8ab5c43c5": {"__data__": {"id_": "ba8a7dfa-592a-4c92-b115-83e8ab5c43c5", "embedding": null, "metadata": {"page_label": "114", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "40e5915c-5b30-476f-9f47-30da45ef962c", "node_type": "4", "metadata": {"page_label": "114", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "401e348ca6d101c93bd5d917738da8cb2523404dc8189b5b31519a71ae42305a", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "4d1ea5de-87e3-4e78-84ae-4f70501358de", "node_type": "1", "metadata": {"page_label": "114", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "46342f4bfab100f7712252ea48b04d12487a9910167c54b9e2e830e5bafb3791", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "5921898e-af60-4144-abe6-6a2c22c40795", "node_type": "1", "metadata": {"page_label": "115", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "ed037b0efe98785ca89b46c5f714a0ae33b93cc9945f58e36b940ee1d0bfdb21", "class_name": "RelatedNodeInfo"}}, "hash": "b93a1599b514141eefe53e1a23d4de0626d25ba75eee97124f13a610c2361b41", "text": "Une copie de l\u2019exon\u00e9ration accord\u00e9e par le Ministre charg\u00e9 des mines est transmise \u00e0 la \nDirection G\u00e9n\u00e9rale d es Imp\u00f4ts et au Bureau du Conseil de la collectivit\u00e9 locale concern\u00e9e. \nArt.343. - Par d\u00e9l\u00e9gation du Ministre charg\u00e9 des mines, les Pr\u00e9fets peuvent, sans pr\u00e9judice \ndes droits conc\u00e9d\u00e9s aux collectivit\u00e9s locales, exon\u00e9rer de la redevance, les personnes \ndemanda nt une autorisation d\u2019extraire des quantit\u00e9s inf\u00e9rieures \u00e0 cinquante m\u00e8tres -cube, \npar an, destin\u00e9es \u00e0 des fins personnelles non commerciales. Cette autorisation d\u2019extraction, \nsans paiement de la redevance pourra \u00eatre renouvel\u00e9e apr\u00e8s justification de l\u2019uti lisation des \nmat\u00e9riaux d\u00e9j\u00e0 extraits. \nUne copie de l\u2019exon\u00e9ration accord\u00e9e par le Gouverneur ou le Pr\u00e9fet est transmise \u00e0 la \nDirection Provinciale des Imp\u00f4ts territorialement comp\u00e9tente et au Bureau du Conseil de la \ncollectivit\u00e9 locale concern\u00e9e, pour infor mation. \n[NB - Voir l\u2019arr\u00eat\u00e9 n\u00b05/MECIT/CABM/SG/DGI du 17 mars 2011 fixant les prix des mat\u00e9riaux des \ncarri\u00e8res servant de base \u00e0 l\u2019\u00e9tablissement de la redevance sur l\u2019extraction des mat\u00e9riaux des \ncarri\u00e8res ]", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "5921898e-af60-4144-abe6-6a2c22c40795": {"__data__": {"id_": "5921898e-af60-4144-abe6-6a2c22c40795", "embedding": null, "metadata": {"page_label": "115", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "9819988e-521f-4600-b107-4de4f87bd59e", "node_type": "4", "metadata": {"page_label": "115", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "7cf2c31e8bdc964e12253fbc7259847603c603bdeb49dbf6827f034f321f58b8", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "ba8a7dfa-592a-4c92-b115-83e8ab5c43c5", "node_type": "1", "metadata": {"page_label": "114", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "b93a1599b514141eefe53e1a23d4de0626d25ba75eee97124f13a610c2361b41", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "ec33248d-7a66-4c0e-b514-e3e2d4b54cf7", "node_type": "1", "metadata": {"page_label": "115", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "527e720cdd3ef6591bbf376ef6e190a70b2b931a8a5e505c718b87e891806377", "class_name": "RelatedNodeInfo"}}, "hash": "ed037b0efe98785ca89b46c5f714a0ae33b93cc9945f58e36b940ee1d0bfdb21", "text": "Chapitre 3 - R\u00e9gime du domaine minier \nArt.344. - La recherche, l\u2019exploitation et la concession des substances min\u00e9rales et des \nhydrocarbures donnent lieu \u00e0 la perception de droits et redevances dont l\u2019assiette et le taux \nsont fix\u00e9s par le Code Minier et les textes particuliers. \nArt.345. - L\u2019Administration c harg\u00e9e des Mines \u00e9tablit, pour chaque op\u00e9ration, un \u00e9tat de \nliquidation indiquant la nature et le montant des droits \u00e0 payer. \nElle le transmet ensuite \u00e0 la Direction G\u00e9n\u00e9rale des Imp\u00f4ts qui met en \u0153uvre la proc\u00e9dure de \nrecouvrement conform\u00e9ment aux disposi tions du pr\u00e9sent Code. \nTitre 4 - Taxes diverses \nChapitre 1 - Taxe compl\u00e9mentaire sur les traitements et salaires \nSection 1 - Personnes imposables \nArt.346. - La taxe compl\u00e9mentaire sur les traitements et salaires est due par les personnes \nphysiques qui per\u00e7o ivent des revenus tels que d\u00e9finis \u00e0 l\u2019article 90 ci -dessus. \nSection 2 - Exon\u00e9ration \nArt.347. - La part de revenu inf\u00e9rieure ou \u00e9gale \u00e0 150.000 FCFA par mois est exon\u00e9r\u00e9e de la \ntaxe compl\u00e9mentaire sur les traitements et salaires. \nIl en est de m\u00eame de la quote -part repr\u00e9sentative, dans le salaire, de primes de performance, \nde primes de rendement, de primes d\u2019int\u00e9ressement, de gratifications, de bonus de fin \nd\u2019ann\u00e9e, de bonus de performance, de primes de r\u00e9sultat, de treizi\u00e8me mois, de primes de fin \nd\u2019ann\u00e9e , vers\u00e9s dans l\u2019ann\u00e9e par des entreprises \u00e0 leurs salari\u00e9s. Toutefois, l\u2019exon\u00e9ration de \nces revenus n\u2019est autoris\u00e9e que dans la limite annuelle et globale de 4.000.000 FCFA. \nSection 3 - Base imposable \nArt.348.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "ec33248d-7a66-4c0e-b514-e3e2d4b54cf7": {"__data__": {"id_": "ec33248d-7a66-4c0e-b514-e3e2d4b54cf7", "embedding": null, "metadata": {"page_label": "115", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "9819988e-521f-4600-b107-4de4f87bd59e", "node_type": "4", "metadata": {"page_label": "115", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "7cf2c31e8bdc964e12253fbc7259847603c603bdeb49dbf6827f034f321f58b8", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "5921898e-af60-4144-abe6-6a2c22c40795", "node_type": "1", "metadata": {"page_label": "115", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "ed037b0efe98785ca89b46c5f714a0ae33b93cc9945f58e36b940ee1d0bfdb21", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "3b4e7be8-41ac-40a1-9c12-98b36a6fbce4", "node_type": "1", "metadata": {"page_label": "116", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "827860485c39ee9bc8580c6fd71de904979780a0fff90617752b76232b3939b4", "class_name": "RelatedNodeInfo"}}, "hash": "527e720cdd3ef6591bbf376ef6e190a70b2b931a8a5e505c718b87e891806377", "text": "- La part de revenu inf\u00e9rieure ou \u00e9gale \u00e0 150.000 FCFA par mois est exon\u00e9r\u00e9e de la \ntaxe compl\u00e9mentaire sur les traitements et salaires. \nIl en est de m\u00eame de la quote -part repr\u00e9sentative, dans le salaire, de primes de performance, \nde primes de rendement, de primes d\u2019int\u00e9ressement, de gratifications, de bonus de fin \nd\u2019ann\u00e9e, de bonus de performance, de primes de r\u00e9sultat, de treizi\u00e8me mois, de primes de fin \nd\u2019ann\u00e9e , vers\u00e9s dans l\u2019ann\u00e9e par des entreprises \u00e0 leurs salari\u00e9s. Toutefois, l\u2019exon\u00e9ration de \nces revenus n\u2019est autoris\u00e9e que dans la limite annuelle et globale de 4.000.000 FCFA. \nSection 3 - Base imposable \nArt.348. - La base imposable est le revenu net tel qu\u2019il est d\u00e9termin\u00e9 par l\u2019article 92 du \npr\u00e9sent Code. \nSection 4 - Taux \nArt.349. - Le taux de la taxe compl\u00e9mentaire sur les traitements et salaires est fix\u00e9 \u00e0 5 %. \nSection 5 - Mode de perception \nArt.350. - La taxe est pr\u00e9compt\u00e9e mensuellement par l\u2019employeur et r evers\u00e9e \u00e0 la Recette du \nCentre des Imp\u00f4ts dont il d\u00e9pend dans les conditions pr\u00e9vues aux articles 95 et 96 du pr\u00e9sent \nCode.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "3b4e7be8-41ac-40a1-9c12-98b36a6fbce4": {"__data__": {"id_": "3b4e7be8-41ac-40a1-9c12-98b36a6fbce4", "embedding": null, "metadata": {"page_label": "116", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "e4562cda-ee12-4482-a470-25f1d8842373", "node_type": "4", "metadata": {"page_label": "116", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "9a5a65b60c9988a46fa61badf33b29746646644dfe2c68a6ee5280e4477af02f", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "ec33248d-7a66-4c0e-b514-e3e2d4b54cf7", "node_type": "1", "metadata": {"page_label": "115", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "527e720cdd3ef6591bbf376ef6e190a70b2b931a8a5e505c718b87e891806377", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "dadb5c0f-ddf5-4c44-9b61-1f7785622fc4", "node_type": "1", "metadata": {"page_label": "116", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "692645fae426c3a67005963441b5bc811e2a32b28cd8fc52eb60c4805eb6c6a5", "class_name": "RelatedNodeInfo"}}, "hash": "827860485c39ee9bc8580c6fd71de904979780a0fff90617752b76232b3939b4", "text": "Art.351. - La taxe compl\u00e9mentaire sur les traitements et salaires est d\u00e9ductible du montant \nbrut du revenu tel qu\u2019il est d\u00e9termin\u00e9 \u00e0 l\u2019article 92 ci -dessus. \nChapitre 2 - Taxe municipale sur les carburants \nSection 1 - Champ d\u2019application \nArt.352. - Lorsqu\u2019ils sont destin\u00e9s \u00e0 la consommation sur le territoire national et sauf \ndispositions l\u00e9gislatives contraires, sont soumis au paiement de la taxe municipale sur les \ncarburants les produits p\u00e9troliers suivants : \n\u2022 supercarburant ; \n\u2022 p\u00e9trole ; \n\u2022 gazole. \nLes produits p\u00e9troliers raffin\u00e9s destin\u00e9s \u00e0 la consommation int\u00e9rieure sont exon\u00e9r\u00e9s de \ndroits et taxes de douane. \nSection 2 - Personnes imposables \nArt.353. - Les redevables de la taxe municipale sur les carburants sont les soci\u00e9t\u00e9s \np\u00e9troli\u00e8res distributrices agr\u00e9\u00e9es en R\u00e9publique Gabonaise. \nSection 3 - Fait g\u00e9n\u00e9rateur \nArt.354. - Le fait g\u00e9n\u00e9rateur est constitu\u00e9 par la livraison du produit effectu\u00e9e pa r la soci\u00e9t\u00e9 \ndistributrice. \nSection 4 - Tarifs de la taxe \nArt.355. - Les tarifs de la taxe municipale sur les carburants sont d\u00e9finis p\u00e9riodiquement par \nles structures des prix des carburants et des gaz. \nSection 5 - Obligations comptables sp\u00e9cifiques \nArt.35 6.- Les redevables de la taxe municipale sur les carburants et les entreposeurs des \nproduits p\u00e9troliers doivent tenir une comptabilit\u00e9 mati\u00e8re des produits commercialis\u00e9s par \nnature de produit. \nSection 6 - Obligations d\u00e9claratives et modalit\u00e9s de perceptio n \nArt.357.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "dadb5c0f-ddf5-4c44-9b61-1f7785622fc4": {"__data__": {"id_": "dadb5c0f-ddf5-4c44-9b61-1f7785622fc4", "embedding": null, "metadata": {"page_label": "116", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "e4562cda-ee12-4482-a470-25f1d8842373", "node_type": "4", "metadata": {"page_label": "116", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "9a5a65b60c9988a46fa61badf33b29746646644dfe2c68a6ee5280e4477af02f", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "3b4e7be8-41ac-40a1-9c12-98b36a6fbce4", "node_type": "1", "metadata": {"page_label": "116", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "827860485c39ee9bc8580c6fd71de904979780a0fff90617752b76232b3939b4", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "65680078-4098-410c-9faf-68cb91344c23", "node_type": "1", "metadata": {"page_label": "117", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "d68bc3070f07ba4c17886898aedfe3d38ee1eed00a7a7e5529d00ccd41812c87", "class_name": "RelatedNodeInfo"}}, "hash": "692645fae426c3a67005963441b5bc811e2a32b28cd8fc52eb60c4805eb6c6a5", "text": "Section 3 - Fait g\u00e9n\u00e9rateur \nArt.354. - Le fait g\u00e9n\u00e9rateur est constitu\u00e9 par la livraison du produit effectu\u00e9e pa r la soci\u00e9t\u00e9 \ndistributrice. \nSection 4 - Tarifs de la taxe \nArt.355. - Les tarifs de la taxe municipale sur les carburants sont d\u00e9finis p\u00e9riodiquement par \nles structures des prix des carburants et des gaz. \nSection 5 - Obligations comptables sp\u00e9cifiques \nArt.35 6.- Les redevables de la taxe municipale sur les carburants et les entreposeurs des \nproduits p\u00e9troliers doivent tenir une comptabilit\u00e9 mati\u00e8re des produits commercialis\u00e9s par \nnature de produit. \nSection 6 - Obligations d\u00e9claratives et modalit\u00e9s de perceptio n \nArt.357. - Les taxes aff\u00e9rentes aux livraisons r\u00e9alis\u00e9es pendant un mois d\u00e9termin\u00e9 doivent \n\u00eatre spontan\u00e9ment vers\u00e9es \u00e0 la Recette du Centre des Imp\u00f4ts dont d\u00e9pendent les entreprises \nassujetties aux taxes sp\u00e9ciales sur les carburants au plus tard le 25 du mois suivant le mois \nde livraison. \nChaque versement est accompagn\u00e9 d\u2019une d\u00e9claration en double exemplaire sur un imprim\u00e9 \nfourni par l\u2019Administration.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "65680078-4098-410c-9faf-68cb91344c23": {"__data__": {"id_": "65680078-4098-410c-9faf-68cb91344c23", "embedding": null, "metadata": {"page_label": "117", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "5cdacd1c-2706-45a1-9c0c-b9e60beca48d", "node_type": "4", "metadata": {"page_label": "117", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "d03c2a9a64fa19f17875b06b49377660ef58c5e82ccd5dbb4d5cfec94ca516c0", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "dadb5c0f-ddf5-4c44-9b61-1f7785622fc4", "node_type": "1", "metadata": {"page_label": "116", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "692645fae426c3a67005963441b5bc811e2a32b28cd8fc52eb60c4805eb6c6a5", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "60b09eed-4d41-4332-a482-163da32dadf6", "node_type": "1", "metadata": {"page_label": "117", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "1b6a213e42b17e6442971192c556e14dc3c1758a8747a385be1ab6a6f1579556", "class_name": "RelatedNodeInfo"}}, "hash": "d68bc3070f07ba4c17886898aedfe3d38ee1eed00a7a7e5529d00ccd41812c87", "text": "L\u2019un des deux exemplaires est rendu au contribuable d\u00fbment dat\u00e9 et vis\u00e9 par \nl\u2019Administration fiscale afin de servir d\u2019accus\u00e9 de r\u00e9ception. \nArt.358. - Les redevables sont \u00e9galement tenus de remettre chaque ann\u00e9e \u00e0 la Direction \nG\u00e9n\u00e9rale des Imp\u00f4ts, en m\u00eame temps que la d\u00e9claration des r\u00e9sultats, un \u00e9tat faisant \nressortir mensuellemen t le nombre d\u2019unit\u00e9s taxables par cat\u00e9gorie pour la taxe municipale \nsur les carburants ainsi que le montant, la date et le num\u00e9ro de quittance de chaque \nversement. \nArt.359. - Les entreposeurs sont tenus de fournir, au service comp\u00e9tent de la Direction \nG\u00e9n\u00e9r ale des Imp\u00f4ts, chaque mois, au plus tard le 25 du mois qui suit la livraison \u00e0 la soci\u00e9t\u00e9 \ndistributrice, les \u00e9tats suivants : \n\u2022 un \u00e9tat de stock \u00e9valu\u00e9 \u00e0 15\u00b0 Celsius ; \n\u2022 un \u00e9tat des sorties par nature de produit pour chaque distributeur. \nSection 7 - Dispositi ons particuli\u00e8res \nArt.360. - Tout manquement \u00e0 l\u2019obligation de d\u00e9claration, pr\u00e9vue \u00e0 l\u2019article pr\u00e9c\u00e9dent, par \nles entreposeurs est sanctionn\u00e9 par l\u2019application des dispositions de l\u2019article P -996 du \npr\u00e9sent Code. \nChapitre 3 - Redevance d\u2019usure de la route (RUR) \nSection 1 - Champ d\u2019application \nArt.361. - Les ventes de produits p\u00e9troliers raffin\u00e9s destin\u00e9s \u00e0 la consommation int\u00e9rieure \nsont soumises au paiement de la redevance d\u2019usure de la route en abr\u00e9g\u00e9 RUR. \nArt.362. - La RUR est \u00e0 la charge des soci\u00e9t\u00e9 s distributrices de produits p\u00e9troliers raffin\u00e9s \nagr\u00e9\u00e9es en R\u00e9publique Gabonaise. \nArt.363. - La RUR est un pr\u00e9l\u00e8vement inscrit dans la structure des prix des carburants vendus \nsur le territoire national.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "60b09eed-4d41-4332-a482-163da32dadf6": {"__data__": {"id_": "60b09eed-4d41-4332-a482-163da32dadf6", "embedding": null, "metadata": {"page_label": "117", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "5cdacd1c-2706-45a1-9c0c-b9e60beca48d", "node_type": "4", "metadata": {"page_label": "117", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "d03c2a9a64fa19f17875b06b49377660ef58c5e82ccd5dbb4d5cfec94ca516c0", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "65680078-4098-410c-9faf-68cb91344c23", "node_type": "1", "metadata": {"page_label": "117", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "d68bc3070f07ba4c17886898aedfe3d38ee1eed00a7a7e5529d00ccd41812c87", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "59b08a55-b13d-4220-a84a-53186c6f6248", "node_type": "1", "metadata": {"page_label": "118", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "8017e2a0345fb1ba445979d0471c18a5fcafa2e01edbb31c4a35e360d9ea1527", "class_name": "RelatedNodeInfo"}}, "hash": "1b6a213e42b17e6442971192c556e14dc3c1758a8747a385be1ab6a6f1579556", "text": "Chapitre 3 - Redevance d\u2019usure de la route (RUR) \nSection 1 - Champ d\u2019application \nArt.361. - Les ventes de produits p\u00e9troliers raffin\u00e9s destin\u00e9s \u00e0 la consommation int\u00e9rieure \nsont soumises au paiement de la redevance d\u2019usure de la route en abr\u00e9g\u00e9 RUR. \nArt.362. - La RUR est \u00e0 la charge des soci\u00e9t\u00e9 s distributrices de produits p\u00e9troliers raffin\u00e9s \nagr\u00e9\u00e9es en R\u00e9publique Gabonaise. \nArt.363. - La RUR est un pr\u00e9l\u00e8vement inscrit dans la structure des prix des carburants vendus \nsur le territoire national. \nElle est collect\u00e9e par la Soci\u00e9t\u00e9 Gabonaise de Raffin age en abr\u00e9g\u00e9 SOGARA et par tout \nimportateur agr\u00e9\u00e9 de carburants en R\u00e9publique Gabonaise. \nSection 2 - Obligations d\u00e9claratives et modalit\u00e9 de perception \nArt.364. - La RUR aff\u00e9rente aux livraisons effectu\u00e9es pendant un mois d\u00e9termin\u00e9 doit \u00eatre \nvers\u00e9e \u00e0 la ca isse du Receveur des Imp\u00f4ts au plus tard le 25 du mois qui suit le mois de \nlivraison. Le d\u00e9faut de paiement ou le paiement tardif donne lieu \u00e0 l\u2019application d\u2019une \np\u00e9nalit\u00e9 de 5 % par mois ou fraction de mois de retard sans d\u00e9passer 50 %. \nChaque versement d oit \u00eatre accompagn\u00e9 d\u2019une d\u00e9claration pr\u00e9cisant : \n\u2022 la date de livraison ; \n\u2022 le nom et l\u2019identifiant fiscal de l\u2019acheteur ; \n\u2022 le montant hors taxe ; \n\u2022 la taxe factur\u00e9e.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "59b08a55-b13d-4220-a84a-53186c6f6248": {"__data__": {"id_": "59b08a55-b13d-4220-a84a-53186c6f6248", "embedding": null, "metadata": {"page_label": "118", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "1c1602fe-0aeb-48c3-a684-3c86b0e91397", "node_type": "4", "metadata": {"page_label": "118", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "f359f1af215cf943f59ba5ffe935de6ee573e4bd60126a893169f4a21d0819eb", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "60b09eed-4d41-4332-a482-163da32dadf6", "node_type": "1", "metadata": {"page_label": "117", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "1b6a213e42b17e6442971192c556e14dc3c1758a8747a385be1ab6a6f1579556", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "8d31d287-d48c-4bd3-8a03-91549f2a1477", "node_type": "1", "metadata": {"page_label": "118", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "45f5b257e2e20cd9f7e7231c89eb944d43cb0bbc39106ced4bd93bb3c7f05f85", "class_name": "RelatedNodeInfo"}}, "hash": "8017e2a0345fb1ba445979d0471c18a5fcafa2e01edbb31c4a35e360d9ea1527", "text": "Section 3 - Obligations comptables sp\u00e9cifiques \nArt.365. - Pour compter du 1er avril 2007, la Soc i\u00e9t\u00e9 Gabonaise de Raffinage est tenue de faire \nappara\u00eetre sur ses factures de livraison les produits p\u00e9troliers vis\u00e9s \u00e0 l\u2019article 366 ci -dessous \net destin\u00e9s au march\u00e9 int\u00e9rieur ainsi que les montants des pr\u00e9l\u00e8vements effectu\u00e9s au titre de \nla RUR. \nSection 4 - Tarifs \nArt.366. - La RUR est aliment\u00e9e par les pr\u00e9l\u00e8vements effectu\u00e9s sur les prix de vente des \nproduits p\u00e9troliers raffin\u00e9s ci -apr\u00e8s et selon les tarifs suivants : \n\u2022 supercarburant : 53,20 FCFA par litre ; \n\u2022 gasoil : 47,08 FCFA par litre ; \n\u2022 p\u00e9trole lampant : 24,51 FCFA par litre. \nChapitre 4 - Taxe sur les contrats d\u2019assurances \nSection 1 - Champ d\u2019application et base d\u2019imposition \nArt.367. - Toute convention d\u2019assurance ou de rente viag\u00e8re, conclue avec une soci\u00e9t\u00e9 ou une \ncompagnie d\u2019assurances ou avec tout autre assureur gabonais ou \u00e9tranger est soumise, quels \nque soient le lieu et la date auxquels elle est ou a \u00e9t\u00e9 conclue, \u00e0 une taxe annuelle et \nobligatoire, la taxe sur les contrats d\u2019assurance. \nLa taxe est per\u00e7ue pour le compte de l\u2019assur\u00e9 sur le montant des sommes stipul\u00e9es au profit \nde l\u2019assureur et de tous les accessoires dont celui -ci b\u00e9n\u00e9ficie directement ou indirectement \ndu fait de l\u2019assur\u00e9. \nArt.368.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "8d31d287-d48c-4bd3-8a03-91549f2a1477": {"__data__": {"id_": "8d31d287-d48c-4bd3-8a03-91549f2a1477", "embedding": null, "metadata": {"page_label": "118", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "1c1602fe-0aeb-48c3-a684-3c86b0e91397", "node_type": "4", "metadata": {"page_label": "118", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "f359f1af215cf943f59ba5ffe935de6ee573e4bd60126a893169f4a21d0819eb", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "59b08a55-b13d-4220-a84a-53186c6f6248", "node_type": "1", "metadata": {"page_label": "118", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "8017e2a0345fb1ba445979d0471c18a5fcafa2e01edbb31c4a35e360d9ea1527", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "47997dcc-b19a-47c4-a4b5-e3ec470b3f6f", "node_type": "1", "metadata": {"page_label": "118", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "49820e89f9be4463cd39b7688cb1c7abf147e2641c3f02291287ffd3a37ae164", "class_name": "RelatedNodeInfo"}}, "hash": "45f5b257e2e20cd9f7e7231c89eb944d43cb0bbc39106ced4bd93bb3c7f05f85", "text": "- Toute convention d\u2019assurance ou de rente viag\u00e8re, conclue avec une soci\u00e9t\u00e9 ou une \ncompagnie d\u2019assurances ou avec tout autre assureur gabonais ou \u00e9tranger est soumise, quels \nque soient le lieu et la date auxquels elle est ou a \u00e9t\u00e9 conclue, \u00e0 une taxe annuelle et \nobligatoire, la taxe sur les contrats d\u2019assurance. \nLa taxe est per\u00e7ue pour le compte de l\u2019assur\u00e9 sur le montant des sommes stipul\u00e9es au profit \nde l\u2019assureur et de tous les accessoires dont celui -ci b\u00e9n\u00e9ficie directement ou indirectement \ndu fait de l\u2019assur\u00e9. \nArt.368. - Sont exon\u00e9r\u00e9es de la taxe : \n\u2022 les r\u00e9assurances ; \n\u2022 les assurances sur la vie et assimil\u00e9es, y compris le s contrats de rente viag\u00e8re et les \ncontrats de rente diff\u00e9r\u00e9e ; \n\u2022 les assurances b\u00e9n\u00e9ficiant, en vertu de dispositions exceptionnelles, de l\u2019exon\u00e9ration des \ndroits de timbre et d\u2019enregistrement ; \n\u2022 les assurances des cr\u00e9dits \u00e0 l\u2019exportation. \nArt.369. - Sont dis pens\u00e9s de la taxe, tous les autres contrats, si et dans la mesure o\u00f9 le risque \nse trouve situ\u00e9 hors du Gabon ou ne se rapporte pas \u00e0 un \u00e9tablissement industriel, \ncommercial ou agricole sis au Gabon. \nSection 2 - Taux \nArt.370. - Les taux de la taxe sont fix\u00e9s comme suit : \n\u2022 5 % pour les assurances contre les risques de toute nature de navigation maritime, \nfluviale et a\u00e9rienne ; \n\u2022 30 % pour les assurances contre les incendies ; \n\u2022 8 % pour toutes les autres assurances.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "47997dcc-b19a-47c4-a4b5-e3ec470b3f6f": {"__data__": {"id_": "47997dcc-b19a-47c4-a4b5-e3ec470b3f6f", "embedding": null, "metadata": {"page_label": "118", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "1c1602fe-0aeb-48c3-a684-3c86b0e91397", "node_type": "4", "metadata": {"page_label": "118", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "f359f1af215cf943f59ba5ffe935de6ee573e4bd60126a893169f4a21d0819eb", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "8d31d287-d48c-4bd3-8a03-91549f2a1477", "node_type": "1", "metadata": {"page_label": "118", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "45f5b257e2e20cd9f7e7231c89eb944d43cb0bbc39106ced4bd93bb3c7f05f85", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "f3a81b70-f84d-4f7c-b35a-7bc969941b25", "node_type": "1", "metadata": {"page_label": "119", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "de29a8d55fb86cfb37965cfc290f1987a0180a36e87e03fd40ccb9d070d0b5e3", "class_name": "RelatedNodeInfo"}}, "hash": "49820e89f9be4463cd39b7688cb1c7abf147e2641c3f02291287ffd3a37ae164", "text": "Art.369. - Sont dis pens\u00e9s de la taxe, tous les autres contrats, si et dans la mesure o\u00f9 le risque \nse trouve situ\u00e9 hors du Gabon ou ne se rapporte pas \u00e0 un \u00e9tablissement industriel, \ncommercial ou agricole sis au Gabon. \nSection 2 - Taux \nArt.370. - Les taux de la taxe sont fix\u00e9s comme suit : \n\u2022 5 % pour les assurances contre les risques de toute nature de navigation maritime, \nfluviale et a\u00e9rienne ; \n\u2022 30 % pour les assurances contre les incendies ; \n\u2022 8 % pour toutes les autres assurances. \nDans le cas de risques d\u2019incendies couverts par d es assurances ayant pour objet des risques \nde transport, les contrats en cause sont assujettis soit \u00e0 un taux de 5 % s\u2019il s\u2019agit de transport \nmaritime, fluvial ou a\u00e9rien, soit \u00e0 un taux de 8 % s\u2019il s\u2019agit de transport terrestre.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "f3a81b70-f84d-4f7c-b35a-7bc969941b25": {"__data__": {"id_": "f3a81b70-f84d-4f7c-b35a-7bc969941b25", "embedding": null, "metadata": {"page_label": "119", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "80372f6d-0934-4fc6-979d-9bcf06104b06", "node_type": "4", "metadata": {"page_label": "119", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "7d0e2f7525edc85966205e05ee85b1f89a795d2a845c20379f49abd724261458", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "47997dcc-b19a-47c4-a4b5-e3ec470b3f6f", "node_type": "1", "metadata": {"page_label": "118", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "49820e89f9be4463cd39b7688cb1c7abf147e2641c3f02291287ffd3a37ae164", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "37623eeb-9e20-4b18-b8be-e50f949ee37d", "node_type": "1", "metadata": {"page_label": "119", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "552b2347342cf70ef3993d5f72200a2add40429b1226592cde9c5c687852dbfc", "class_name": "RelatedNodeInfo"}}, "hash": "de29a8d55fb86cfb37965cfc290f1987a0180a36e87e03fd40ccb9d070d0b5e3", "text": "Section 3 - Obligations d\u00e9c laratives et modalit\u00e9s de perception \nArt.371. - Pour les conventions conclues avec les assureurs gabonais ou \u00e9trangers ayant au \nGabon, soit une agence, une succursale ou un repr\u00e9sentant responsable, la taxe sur les \ncontrats d\u2019assurance est retenue \u00e0 la sour ce et vers\u00e9e spontan\u00e9ment par l\u2019assureur ou son \nrepr\u00e9sentant responsable, ou par l\u2019ap\u00e9riteur de la police, si le contrat est souscrit par \nplusieurs assureurs, chaque mois, au plus tard le 15 du mois qui suit celui du paiement des \nprimes d\u2019assurance, \u00e0 la R ecette du Centre des Imp\u00f4ts dont d\u00e9pend le si\u00e8ge social de la \ncompagnie \u00e0 l\u2019origine du contrat concern\u00e9 ou \u00e0 celle dont d\u00e9pend le si\u00e8ge social de l\u2019ap\u00e9riteur \nde la police en cas de pluralit\u00e9 d\u2019assureurs. \nChaque versement est accompagn\u00e9 d\u2019une d\u00e9claration, \u00e9 tablie en double exemplaire, sur un \nimprim\u00e9 fourni par l\u2019Administration. \nL\u2019un des deux exemplaires est rendu au contribuable d\u00fbment dat\u00e9 et vis\u00e9 par \nl\u2019Administration fiscale afin de servir d\u2019accus\u00e9 de r\u00e9ception. \nArt.372. - Pour les conventions avec des comp agnies d\u2019assurances n\u2019ayant au Gabon ni \n\u00e9tablissement, ni agence, ni succursale, ni repr\u00e9sentant responsable, conclues par \nl\u2019interm\u00e9diaire d\u2019un courtier ou de toute autre personne qui, r\u00e9sidant au Gabon, pr\u00eate \nhabituellement ou occasionnellement par son en tremise pour les op\u00e9rations d\u2019assurances, la \ntaxe est per\u00e7ue par l\u2019interm\u00e9diaire, pour toute la dur\u00e9e ferme de la convention et vers\u00e9e \nspontan\u00e9ment par lui \u00e0 la Recette du Centre des Imp\u00f4ts dont il d\u00e9pend, au plus tard le 15 du \nmois qui suit celui au cours duquel est intervenu le paiement de la prime d\u2019assurance en \ncause.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "37623eeb-9e20-4b18-b8be-e50f949ee37d": {"__data__": {"id_": "37623eeb-9e20-4b18-b8be-e50f949ee37d", "embedding": null, "metadata": {"page_label": "119", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "80372f6d-0934-4fc6-979d-9bcf06104b06", "node_type": "4", "metadata": {"page_label": "119", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "7d0e2f7525edc85966205e05ee85b1f89a795d2a845c20379f49abd724261458", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "f3a81b70-f84d-4f7c-b35a-7bc969941b25", "node_type": "1", "metadata": {"page_label": "119", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "de29a8d55fb86cfb37965cfc290f1987a0180a36e87e03fd40ccb9d070d0b5e3", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "b871c6b7-1d43-456d-8118-2bad83aff9f1", "node_type": "1", "metadata": {"page_label": "119", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "18248bd0c94a9702f868166be81d7e4e6283d34246ee28df05ba3daa27b56eae", "class_name": "RelatedNodeInfo"}}, "hash": "552b2347342cf70ef3993d5f72200a2add40429b1226592cde9c5c687852dbfc", "text": "Art.372. - Pour les conventions avec des comp agnies d\u2019assurances n\u2019ayant au Gabon ni \n\u00e9tablissement, ni agence, ni succursale, ni repr\u00e9sentant responsable, conclues par \nl\u2019interm\u00e9diaire d\u2019un courtier ou de toute autre personne qui, r\u00e9sidant au Gabon, pr\u00eate \nhabituellement ou occasionnellement par son en tremise pour les op\u00e9rations d\u2019assurances, la \ntaxe est per\u00e7ue par l\u2019interm\u00e9diaire, pour toute la dur\u00e9e ferme de la convention et vers\u00e9e \nspontan\u00e9ment par lui \u00e0 la Recette du Centre des Imp\u00f4ts dont il d\u00e9pend, au plus tard le 15 du \nmois qui suit celui au cours duquel est intervenu le paiement de la prime d\u2019assurance en \ncause. \nToutefois, pour les conventions ayant une dur\u00e9e ferme exc\u00e9dant une ann\u00e9e et comportant la \nstipulation au profit de l\u2019assureur de sommes ou accessoires venant \u00e0 \u00e9ch\u00e9ance au cours des \nann\u00e9es autres que la premi\u00e8re, la taxe peut \u00eatre fractionn\u00e9e par ann\u00e9e \u00e0 la demande expresse \ndes parties aupr\u00e8s de l\u2019Administration fiscale. En cas d\u2019acceptation de ce fractionnement, \nl\u2019autorisation accord\u00e9e doit \u00eatre mentionn\u00e9e obligatoirement sur le r\u00e9pertoire pr\u00e9vu \u00e0 \nl\u2019article 375 ci -dessous et sur le relev\u00e9 dudit r\u00e9pertoire produit en m\u00eame temps que la \nd\u00e9claration pr\u00e9vue \u00e0 l\u2019alin\u00e9a pr\u00e9c\u00e9dent. L\u2019interm\u00e9diaire n\u2019est alors tenu, chaque ann\u00e9e, qu\u2019au \npaiement de la taxe aff\u00e9rente aux sommes stipul\u00e9es en faveur de l\u2019assureur et de leurs \naccessoires qui viennent \u00e0 \u00e9ch\u00e9ance au cours de l\u2019ann\u00e9e. \nLa taxe d\u00fbment pay\u00e9e ne peut \u00eatre restitu\u00e9e qu\u2019en cas de r\u00e9siliation, d\u2019annulation ou de \nr\u00e9solution judiciaire de la convention, \u00e0 concurrence de la fraction aff\u00e9rente.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "b871c6b7-1d43-456d-8118-2bad83aff9f1": {"__data__": {"id_": "b871c6b7-1d43-456d-8118-2bad83aff9f1", "embedding": null, "metadata": {"page_label": "119", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "80372f6d-0934-4fc6-979d-9bcf06104b06", "node_type": "4", "metadata": {"page_label": "119", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "7d0e2f7525edc85966205e05ee85b1f89a795d2a845c20379f49abd724261458", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "37623eeb-9e20-4b18-b8be-e50f949ee37d", "node_type": "1", "metadata": {"page_label": "119", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "552b2347342cf70ef3993d5f72200a2add40429b1226592cde9c5c687852dbfc", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "40ef2c8c-3f47-4296-b032-5034215fb031", "node_type": "1", "metadata": {"page_label": "120", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "468a885089f8c0da21c6ce9568ebd7cf355d19005ff2e4ed1fee98c1a3156481", "class_name": "RelatedNodeInfo"}}, "hash": "18248bd0c94a9702f868166be81d7e4e6283d34246ee28df05ba3daa27b56eae", "text": "En cas d\u2019acceptation de ce fractionnement, \nl\u2019autorisation accord\u00e9e doit \u00eatre mentionn\u00e9e obligatoirement sur le r\u00e9pertoire pr\u00e9vu \u00e0 \nl\u2019article 375 ci -dessous et sur le relev\u00e9 dudit r\u00e9pertoire produit en m\u00eame temps que la \nd\u00e9claration pr\u00e9vue \u00e0 l\u2019alin\u00e9a pr\u00e9c\u00e9dent. L\u2019interm\u00e9diaire n\u2019est alors tenu, chaque ann\u00e9e, qu\u2019au \npaiement de la taxe aff\u00e9rente aux sommes stipul\u00e9es en faveur de l\u2019assureur et de leurs \naccessoires qui viennent \u00e0 \u00e9ch\u00e9ance au cours de l\u2019ann\u00e9e. \nLa taxe d\u00fbment pay\u00e9e ne peut \u00eatre restitu\u00e9e qu\u2019en cas de r\u00e9siliation, d\u2019annulation ou de \nr\u00e9solution judiciaire de la convention, \u00e0 concurrence de la fraction aff\u00e9rente. \nArt.373 .- Les assureurs, leurs repr\u00e9sentants responsables, leurs agents, directeurs \nd\u2019\u00e9tablissements ou de succursales, ou leurs repr\u00e9sentants, les courtiers et interm\u00e9diaires et \nles assur\u00e9s sont tenus solidairement pour le paiement de la taxe et des p\u00e9nalit\u00e9s y aff\u00e9rentes. \nSection 4 - Dispositions particuli\u00e8res \nArt.374. - Les assureurs \u00e9trangers sont tenus de faire agr\u00e9er, par la Direction G\u00e9n\u00e9rale des \nImp\u00f4ts, un repr\u00e9sentant gabonais pour agir en leurs lieu et place notamment au regard de \nleurs obligations d\u00e9clar atives et de paiement de la taxe. Les agr\u00e9ments et les retraits \nd\u2019agr\u00e9ments des repr\u00e9sentants responsables sont publi\u00e9s au Journal Officiel \u00e0 la diligence de \nl\u2019Administration fiscale. \nL\u2019Administration publie, chaque ann\u00e9e, une liste des assureurs \u00e9trangers ayant un \nrepr\u00e9sentant \u00e0 la date du 31 d\u00e9cembre de l\u2019ann\u00e9e pr\u00e9c\u00e9dente.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "40ef2c8c-3f47-4296-b032-5034215fb031": {"__data__": {"id_": "40ef2c8c-3f47-4296-b032-5034215fb031", "embedding": null, "metadata": {"page_label": "120", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "ab92e24c-15c8-46b8-abb5-6c4b5dd04cc4", "node_type": "4", "metadata": {"page_label": "120", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "0d15d14106e8a2465673bcf76913ca0dd8aea7275b664bbd7de12e5ef0c40371", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "b871c6b7-1d43-456d-8118-2bad83aff9f1", "node_type": "1", "metadata": {"page_label": "119", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "18248bd0c94a9702f868166be81d7e4e6283d34246ee28df05ba3daa27b56eae", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "8ffd351d-0991-45eb-8956-c569edcfc09b", "node_type": "1", "metadata": {"page_label": "120", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "949a462ac45a21fe3867ab3b2d75ded82cd7aea52a6df002c8b90584f1825c3f", "class_name": "RelatedNodeInfo"}}, "hash": "468a885089f8c0da21c6ce9568ebd7cf355d19005ff2e4ed1fee98c1a3156481", "text": "Art.375. - Chaque chef d\u2019\u00e9tablissements, d\u2019agence ou de succursale, chaque repr\u00e9sentant \nresponsable, chaque courtier et chaque interm\u00e9diaire, est tenu d\u2019avoir un r\u00e9pertoire non \nsoumis \u00e0 la formalit\u00e9 du timbre mais cot\u00e9, paraph\u00e9 et vis\u00e9 par un des juges du Tribunal de \nCommerce sur lequel il consigne jour par jour, par ordre de date et sous une s\u00e9rie \nininterrompue de num\u00e9ros, toutes les op\u00e9rations pass\u00e9es par son entreprise y compris celles \nvis\u00e9es \u00e0 l\u2019article 368 du pr\u00e9sent Code. \nIl mentionne la date de l\u2019assurance, sa dur\u00e9e, le nom de l\u2019assureur, le nom et l\u2019adresse de \nl\u2019assur\u00e9, la nature des risques, leur situation r\u00e9elle ou pr\u00e9sum\u00e9e, le montant des capitaux \nassur\u00e9s ou des rentes constitu\u00e9 es, celui des sommes stipul\u00e9es au profit de l\u2019assureur et de \nleurs accessoires, les \u00e9ch\u00e9ances desdites sommes, le montant de la taxe qu\u2019il a \u00e0 verser ou le \nmotif pour lequel il n\u2019a pas \u00e0 verser ladite taxe et, le cas \u00e9ch\u00e9ant, l\u2019autorisation de \nfractionneme nt pr\u00e9vue par le deuxi\u00e8me alin\u00e9a de l\u2019article 372 ci -dessus. \nPour les conventions comportant une clause de reconduction, il est fait mention de ladite \nclause dans la colonne de la dur\u00e9e. Les avenants, polices d\u2019avenant ou d\u2019application y portent \nune r\u00e9f\u00e9re nce \u00e0 la police primitive. \nUn relev\u00e9 du r\u00e9pertoire doit \u00eatre produit \u00e0 l\u2019appui de la d\u00e9claration pr\u00e9vue \u00e0 l\u2019article 371 ci -\ndessus. \nChapitre 5 - Taxe forfaitaire d\u2019habitation \nSection 1 - Champ d\u2019application \nArt.376. - La taxe forfaitaire d\u2019habitation est due pour l\u2019ensemble des locaux affect\u00e9s \u00e0 \nl\u2019habitation quelle que soit la qualit\u00e9 de l\u2019occupant. \nArt.377.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "8ffd351d-0991-45eb-8956-c569edcfc09b": {"__data__": {"id_": "8ffd351d-0991-45eb-8956-c569edcfc09b", "embedding": null, "metadata": {"page_label": "120", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "ab92e24c-15c8-46b8-abb5-6c4b5dd04cc4", "node_type": "4", "metadata": {"page_label": "120", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "0d15d14106e8a2465673bcf76913ca0dd8aea7275b664bbd7de12e5ef0c40371", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "40ef2c8c-3f47-4296-b032-5034215fb031", "node_type": "1", "metadata": {"page_label": "120", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "468a885089f8c0da21c6ce9568ebd7cf355d19005ff2e4ed1fee98c1a3156481", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "ee348f18-dcb6-4e19-b7ae-0e95fbb07972", "node_type": "1", "metadata": {"page_label": "120", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "a2a54141099fce441f0c10ce9f49585db1e2a1b6f35dfa2a2420da7b75437948", "class_name": "RelatedNodeInfo"}}, "hash": "949a462ac45a21fe3867ab3b2d75ded82cd7aea52a6df002c8b90584f1825c3f", "text": "Pour les conventions comportant une clause de reconduction, il est fait mention de ladite \nclause dans la colonne de la dur\u00e9e. Les avenants, polices d\u2019avenant ou d\u2019application y portent \nune r\u00e9f\u00e9re nce \u00e0 la police primitive. \nUn relev\u00e9 du r\u00e9pertoire doit \u00eatre produit \u00e0 l\u2019appui de la d\u00e9claration pr\u00e9vue \u00e0 l\u2019article 371 ci -\ndessus. \nChapitre 5 - Taxe forfaitaire d\u2019habitation \nSection 1 - Champ d\u2019application \nArt.376. - La taxe forfaitaire d\u2019habitation est due pour l\u2019ensemble des locaux affect\u00e9s \u00e0 \nl\u2019habitation quelle que soit la qualit\u00e9 de l\u2019occupant. \nArt.377. - (L.F.R.2018) Sont exclus de la taxe forfaitaire d\u2019habitation : \n\u2022 1\u00b0 les locaux professionnels ; \n\u2022 2\u00b0 les locaux destin\u00e9s au logement des \u00e9l\u00e8ves dans les \u00e9coles et pensionnats ; \n\u2022 3\u00b0 les locaux servant exclusivement \u00e0 la c\u00e9l\u00e9bration du culte religieux reconnu par l\u2019\u00c9tat ; \n\u2022 4\u00b0 Abrog\u00e9. \nSection 2 - Personnes imposables \nArt.378. - La taxe forfaitaire d\u2019habitation est \u00e9tablie au nom des personnes qu i ont, \u00e0 quelque \ntitre que ce soit, la disposition ou la jouissance des locaux imposables. \nLes fonctionnaires, les employ\u00e9s civils et militaires, log\u00e9s dans les b\u00e2timents appartenant \u00e0 \nl\u2019\u00c9tat ou pris en charge par l\u2019\u00c9tat ou les autres collectivit\u00e9s publiqu es, sont imposables \u00e0 la \ntaxe. \nArt.379.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "ee348f18-dcb6-4e19-b7ae-0e95fbb07972": {"__data__": {"id_": "ee348f18-dcb6-4e19-b7ae-0e95fbb07972", "embedding": null, "metadata": {"page_label": "120", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "ab92e24c-15c8-46b8-abb5-6c4b5dd04cc4", "node_type": "4", "metadata": {"page_label": "120", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "0d15d14106e8a2465673bcf76913ca0dd8aea7275b664bbd7de12e5ef0c40371", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "8ffd351d-0991-45eb-8956-c569edcfc09b", "node_type": "1", "metadata": {"page_label": "120", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "949a462ac45a21fe3867ab3b2d75ded82cd7aea52a6df002c8b90584f1825c3f", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "633fff8a-5953-42a8-aa32-2ba5a9422df2", "node_type": "1", "metadata": {"page_label": "121", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "f4370fd1028e3060b3c50a4498c2bc4dc83d19c488892fe8cea54e3c02a02dca", "class_name": "RelatedNodeInfo"}}, "hash": "a2a54141099fce441f0c10ce9f49585db1e2a1b6f35dfa2a2420da7b75437948", "text": "Section 2 - Personnes imposables \nArt.378. - La taxe forfaitaire d\u2019habitation est \u00e9tablie au nom des personnes qu i ont, \u00e0 quelque \ntitre que ce soit, la disposition ou la jouissance des locaux imposables. \nLes fonctionnaires, les employ\u00e9s civils et militaires, log\u00e9s dans les b\u00e2timents appartenant \u00e0 \nl\u2019\u00c9tat ou pris en charge par l\u2019\u00c9tat ou les autres collectivit\u00e9s publiqu es, sont imposables \u00e0 la \ntaxe. \nArt.379. - (L.F.R.2018) Ne sont pas imposables \u00e0 la taxe forfaitaire d\u2019habitation : \n\u2022 les \u00e9tablissements publics ; \n\u2022 les personnes reconnues indigentes par l\u2019administration fiscale ; \n\u2022 les ambassadeurs et autres agents diplomatiques de nationalit\u00e9 \u00e9trang\u00e8re pour leur \nr\u00e9sidence officielle, dans la mesure o\u00f9 les pays qu\u2019ils repr\u00e9sentent conc\u00e8dent des \navantages analogues aux ambassadeurs et agents diplomatiques gabonais ; \n\u2022 les personnes \u00e2g\u00e9es de plus de 55 ans ainsi que les veuves et les veufs, s\u2019ils ne sont pas \nimposables \u00e0 l\u2019IRPP ; \n\u2022 la r\u00e9sidence principale d\u2019une valeur inf\u00e9rieure ou \u00e9gale \u00e0 50.000.000 FCFA.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "633fff8a-5953-42a8-aa32-2ba5a9422df2": {"__data__": {"id_": "633fff8a-5953-42a8-aa32-2ba5a9422df2", "embedding": null, "metadata": {"page_label": "121", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "a540f6b0-6b04-4595-8599-a0e94c568c87", "node_type": "4", "metadata": {"page_label": "121", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "9451c404beb6036797145f5cee2112d10854ea0e83477946dea588633e213961", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "ee348f18-dcb6-4e19-b7ae-0e95fbb07972", "node_type": "1", "metadata": {"page_label": "120", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "a2a54141099fce441f0c10ce9f49585db1e2a1b6f35dfa2a2420da7b75437948", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "9ee620d8-5f2e-4af4-9e8c-7bd08b84b5c7", "node_type": "1", "metadata": {"page_label": "121", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "62d76bf248932c5ab47c42071dcbf45834480db3caf19722ca55418ce0ac8707", "class_name": "RelatedNodeInfo"}}, "hash": "f4370fd1028e3060b3c50a4498c2bc4dc83d19c488892fe8cea54e3c02a02dca", "text": "Section 3 - Annualit\u00e9 de la taxe \nArt.380. - (L.F.R.2020) La taxe forfaitaire d\u2019habitation est due pour l\u2019ann\u00e9e enti\u00e8re par le \ncontrib uable qui a, \u00e0 quelque titre que ce soit, la disposition ou la jouissance des locaux \nimposables au 1er janvier de l\u2019ann\u00e9e d\u2019imposition. \nLes personnes qui acqui\u00e8rent, \u00e0 quelque titre que ce soit, la disposition ou la jouissance des \nlocaux imposables en cour s d\u2019ann\u00e9e sont soumises \u00e0 la Taxe Forfaitaire d\u2019Habitation \u00e0 partir \ndu 1er jour du trimestre de la mise \u00e0 disposition ou de la jouissance des locaux. \nSection 4 - Base d\u2019imposition et taux \nArt.381. - (L.F.R.2018) La taxe forfaitaire d\u2019habitation est d\u00e9termin \u00e9e sur la base d\u2019un revenu \nimposable \u00e9gal \u00e0 la valeur locative de la propri\u00e9t\u00e9, sous d\u00e9duction de 25 % en consid\u00e9ration \ndu d\u00e9p\u00e9rissement et des frais d\u2019entretien et de r\u00e9paration. \nArt.382. - (L.F.R.2018) Le taux de la taxe forfaitaire d\u2019habitation est fix\u00e9 \u00e0 2 %. \nSection 5 - Obligations d\u00e9claratives \nArt.383. - Le redevable de la taxe forfaitaire d\u2019habitation est tenu de verser spontan\u00e9ment, \navant le 28 f\u00e9vrier de chaque ann\u00e9e, un acompte \u00e9gal \u00e0 la taxe pay\u00e9e l\u2019ann\u00e9e pr\u00e9c\u00e9dente. Le \npaiement de cet acompte est accompagn\u00e9 du d\u00e9p\u00f4t d\u2019une d\u00e9claration \u00e9tablie en double \nexemplaire sur un imprim\u00e9 fourni par l\u2019administration. \nL\u2019un des deux exemplaires, accompagn\u00e9 d\u2019une quittance, est rendu au contribuable d\u00fbment \ndat\u00e9 et vis\u00e9 par l\u2019Administration fiscale afin de servir d\u2019accus\u00e9 de r\u00e9ception.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "9ee620d8-5f2e-4af4-9e8c-7bd08b84b5c7": {"__data__": {"id_": "9ee620d8-5f2e-4af4-9e8c-7bd08b84b5c7", "embedding": null, "metadata": {"page_label": "121", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "a540f6b0-6b04-4595-8599-a0e94c568c87", "node_type": "4", "metadata": {"page_label": "121", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "9451c404beb6036797145f5cee2112d10854ea0e83477946dea588633e213961", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "633fff8a-5953-42a8-aa32-2ba5a9422df2", "node_type": "1", "metadata": {"page_label": "121", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "f4370fd1028e3060b3c50a4498c2bc4dc83d19c488892fe8cea54e3c02a02dca", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "d3bffa7b-09cf-4ba2-b5c4-6b985fb17947", "node_type": "1", "metadata": {"page_label": "121", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "8dfd05e13163125b6df206f8dee4890f8fd6860e47bf8660a8afed16ea26196e", "class_name": "RelatedNodeInfo"}}, "hash": "62d76bf248932c5ab47c42071dcbf45834480db3caf19722ca55418ce0ac8707", "text": "Art.382. - (L.F.R.2018) Le taux de la taxe forfaitaire d\u2019habitation est fix\u00e9 \u00e0 2 %. \nSection 5 - Obligations d\u00e9claratives \nArt.383. - Le redevable de la taxe forfaitaire d\u2019habitation est tenu de verser spontan\u00e9ment, \navant le 28 f\u00e9vrier de chaque ann\u00e9e, un acompte \u00e9gal \u00e0 la taxe pay\u00e9e l\u2019ann\u00e9e pr\u00e9c\u00e9dente. Le \npaiement de cet acompte est accompagn\u00e9 du d\u00e9p\u00f4t d\u2019une d\u00e9claration \u00e9tablie en double \nexemplaire sur un imprim\u00e9 fourni par l\u2019administration. \nL\u2019un des deux exemplaires, accompagn\u00e9 d\u2019une quittance, est rendu au contribuable d\u00fbment \ndat\u00e9 et vis\u00e9 par l\u2019Administration fiscale afin de servir d\u2019accus\u00e9 de r\u00e9ception. \nLe Centre des Imp\u00f4ts, au vu des \u00e9l\u00e9ments port\u00e9s sur la d\u00e9claration proc\u00e8de, le cas \u00e9ch\u00e9ant, \u00e0 \nune r\u00e9gularisation de l\u2019imposition due dans l\u2019hypoth\u00e8se d\u2019une modification des bases \nd\u2019imposition par rapport \u00e0 l\u2019ann\u00e9e pr\u00e9c\u00e9dente. \nChapitre 6 - Taxe sp\u00e9ciale immobili\u00e8re sur les loyers \nSection 1 - Personnes imposables \nArt.384. - La taxe sp\u00e9ciale immobili\u00e8re sur les loyers est due par les personnes physiques ou \nmorales se livrant \u00e0 la location de terrains nus ou d\u2019immeubles b\u00e2tis affect \u00e9s \u00e0 l\u2019habitation ou \nau fonctionnement d\u2019entreprises industrielles ou commerciales. \nSection 2 - Exemptions \nArt.385.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "d3bffa7b-09cf-4ba2-b5c4-6b985fb17947": {"__data__": {"id_": "d3bffa7b-09cf-4ba2-b5c4-6b985fb17947", "embedding": null, "metadata": {"page_label": "121", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "a540f6b0-6b04-4595-8599-a0e94c568c87", "node_type": "4", "metadata": {"page_label": "121", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "9451c404beb6036797145f5cee2112d10854ea0e83477946dea588633e213961", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "9ee620d8-5f2e-4af4-9e8c-7bd08b84b5c7", "node_type": "1", "metadata": {"page_label": "121", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "62d76bf248932c5ab47c42071dcbf45834480db3caf19722ca55418ce0ac8707", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "feb289a6-9dfd-4715-80ff-51e4ba27c0b5", "node_type": "1", "metadata": {"page_label": "122", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "faa8c3bcb729d3e6ab69f407de90f9acf2d66c90696fba7f8c7f8899ce6780d7", "class_name": "RelatedNodeInfo"}}, "hash": "8dfd05e13163125b6df206f8dee4890f8fd6860e47bf8660a8afed16ea26196e", "text": "Le Centre des Imp\u00f4ts, au vu des \u00e9l\u00e9ments port\u00e9s sur la d\u00e9claration proc\u00e8de, le cas \u00e9ch\u00e9ant, \u00e0 \nune r\u00e9gularisation de l\u2019imposition due dans l\u2019hypoth\u00e8se d\u2019une modification des bases \nd\u2019imposition par rapport \u00e0 l\u2019ann\u00e9e pr\u00e9c\u00e9dente. \nChapitre 6 - Taxe sp\u00e9ciale immobili\u00e8re sur les loyers \nSection 1 - Personnes imposables \nArt.384. - La taxe sp\u00e9ciale immobili\u00e8re sur les loyers est due par les personnes physiques ou \nmorales se livrant \u00e0 la location de terrains nus ou d\u2019immeubles b\u00e2tis affect \u00e9s \u00e0 l\u2019habitation ou \nau fonctionnement d\u2019entreprises industrielles ou commerciales. \nSection 2 - Exemptions \nArt.385. - Sont affranchis de cette taxe : \n\u2022 les propri\u00e9taires des immeubles exempt\u00e9s d\u2019une fa\u00e7on permanente de la contribution \nfonci\u00e8re des propri\u00e9t\u00e9s b\u00e2ties en vertu de l\u2019article 280 ci -dessus et de la contribution \nfonci\u00e8re des propri\u00e9t\u00e9s non b\u00e2ties en vertu de l\u2019article 293 du pr\u00e9sent Code ; \n\u2022 les propri\u00e9taires des immobilisations vis\u00e9es \u00e0 l\u2019article 279 ci -dessus ; \n\u2022 les assujettis \u00e0 la TVA qui se livrent \u00e0 la location de terrains nus ou des immeubles b\u00e2tis \naffect\u00e9s \u00e0 l\u2019habitation ou au fonctionnement des entreprises, lorsque ces biens sont \ninscrits dans leur actif.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "feb289a6-9dfd-4715-80ff-51e4ba27c0b5": {"__data__": {"id_": "feb289a6-9dfd-4715-80ff-51e4ba27c0b5", "embedding": null, "metadata": {"page_label": "122", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "d7a51051-3252-4d98-8012-8496cd856635", "node_type": "4", "metadata": {"page_label": "122", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "87ed8fd5c5195b0b7e6af81480605aa33513572d3f442a03d0fcffe39ddb7696", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "d3bffa7b-09cf-4ba2-b5c4-6b985fb17947", "node_type": "1", "metadata": {"page_label": "121", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "8dfd05e13163125b6df206f8dee4890f8fd6860e47bf8660a8afed16ea26196e", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "4b2a22cb-97a9-4a0a-af9c-0d193f519697", "node_type": "1", "metadata": {"page_label": "122", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "9a8dd65087a30ef58a7a2ebe1c5aa1448dd1d1d7273f4188c055ca0913c06681", "class_name": "RelatedNodeInfo"}}, "hash": "faa8c3bcb729d3e6ab69f407de90f9acf2d66c90696fba7f8c7f8899ce6780d7", "text": "Section 3 - Base d\u2019imposition \nArt.386. - La taxe est \u00e9tablie sur le produit brut des location s ou sous -locations, au nom de \nchaque particulier ou soci\u00e9t\u00e9, pour l\u2019ensemble des immeubles lou\u00e9s au lieu de la r\u00e9sidence \nprincipale ou du principal \u00e9tablissement. \nSection 4 - Taux \nArt.387. - Le taux de la taxe sp\u00e9ciale immobili\u00e8re sur les loyers est fix\u00e9 \u00e0 15 %. \nSection 5 - Mode de perception \nArt.388. - La taxe est due chaque trimestre civil en fonction du montant des loyers du \ntrimestre pr\u00e9c\u00e9dent. \nLa taxe aff\u00e9rente aux loyers taxables d\u2019un trimestre civil d\u00e9termin\u00e9 doit \u00eatre vers\u00e9e \nspontan\u00e9ment par le redevable dans les quinze premiers jours du trimestre suivant \u00e0 la \ncaisse du Receveur du Centre des Imp\u00f4ts territorialement comp\u00e9tent. \nEn ce qui concerne les locations consenties \u00e0 l\u2019\u00c9tat, le Tr\u00e9sor est autoris\u00e9 \u00e0 pr\u00e9compter la \ntaxe sur les mandats adminis tratifs \u00e9tablis par la direction g\u00e9n\u00e9rale du Budget en paiement \ndes loyers. Il adressera \u00e0 la Direction G\u00e9n\u00e9rale des Imp\u00f4ts, dans les quinze premiers jours du \nmois qui suit chaque trimestre civil, un relev\u00e9 nominatif des retenues effectu\u00e9es au cours du \ntrimestre pr\u00e9c\u00e9dent. \nEn ce qui concerne les locations consenties par les particuliers aux soci\u00e9t\u00e9s, la taxe est \npr\u00e9compt\u00e9e par ces derni\u00e8res et revers\u00e9e \u00e0 la Recette du Centre des Imp\u00f4ts dont d\u00e9pend la \nsoci\u00e9t\u00e9 avant le 15 du mois qui suit la fin de chaque tri mestre.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "4b2a22cb-97a9-4a0a-af9c-0d193f519697": {"__data__": {"id_": "4b2a22cb-97a9-4a0a-af9c-0d193f519697", "embedding": null, "metadata": {"page_label": "122", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "d7a51051-3252-4d98-8012-8496cd856635", "node_type": "4", "metadata": {"page_label": "122", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "87ed8fd5c5195b0b7e6af81480605aa33513572d3f442a03d0fcffe39ddb7696", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "feb289a6-9dfd-4715-80ff-51e4ba27c0b5", "node_type": "1", "metadata": {"page_label": "122", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "faa8c3bcb729d3e6ab69f407de90f9acf2d66c90696fba7f8c7f8899ce6780d7", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "56e5ba80-cac7-472f-a496-a4b6008dbb44", "node_type": "1", "metadata": {"page_label": "122", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "22083dee3bb4dd1bdf7950111630efc167e4e14652fcd9b86f73a81dc2f4d5e7", "class_name": "RelatedNodeInfo"}}, "hash": "9a8dd65087a30ef58a7a2ebe1c5aa1448dd1d1d7273f4188c055ca0913c06681", "text": "En ce qui concerne les locations consenties \u00e0 l\u2019\u00c9tat, le Tr\u00e9sor est autoris\u00e9 \u00e0 pr\u00e9compter la \ntaxe sur les mandats adminis tratifs \u00e9tablis par la direction g\u00e9n\u00e9rale du Budget en paiement \ndes loyers. Il adressera \u00e0 la Direction G\u00e9n\u00e9rale des Imp\u00f4ts, dans les quinze premiers jours du \nmois qui suit chaque trimestre civil, un relev\u00e9 nominatif des retenues effectu\u00e9es au cours du \ntrimestre pr\u00e9c\u00e9dent. \nEn ce qui concerne les locations consenties par les particuliers aux soci\u00e9t\u00e9s, la taxe est \npr\u00e9compt\u00e9e par ces derni\u00e8res et revers\u00e9e \u00e0 la Recette du Centre des Imp\u00f4ts dont d\u00e9pend la \nsoci\u00e9t\u00e9 avant le 15 du mois qui suit la fin de chaque tri mestre. \nLorsque les locations sont consenties par les soci\u00e9t\u00e9s civiles immobili\u00e8res aux soci\u00e9t\u00e9s, la \ntaxe est pr\u00e9compt\u00e9e par ces derni\u00e8res et revers\u00e9e \u00e0 la Recette du Centre des Imp\u00f4ts dont \nelles d\u00e9pendent pour le compte des soci\u00e9t\u00e9s civiles immobili\u00e8res d ans les m\u00eames conditions \nque le quatri\u00e8me alin\u00e9a du pr\u00e9sent article. \nLorsque les locations sont consenties de particulier \u00e0 particulier par l\u2019interm\u00e9diaire d\u2019un \nagent immobilier ou d\u2019une personne exer\u00e7ant une profession analogue, ce dernier est tenu \nde pr\u00e9 compter la taxe pour le compte du propri\u00e9taire dans les m\u00eames conditions que le \nquatri\u00e8me alin\u00e9a du pr\u00e9sent article. \nDans les hypoth\u00e8ses des trois derniers alin\u00e9as qui pr\u00e9c\u00e8dent, un relev\u00e9 nominatif des \npropri\u00e9taires pour le compte desquels la taxe est pr\u00e9 compt\u00e9e et revers\u00e9e accompagne \nchaque d\u00e9claration donnant lieu \u00e0 un versement. \nArt.389. - Chaque versement est accompagn\u00e9 d\u2019une d\u00e9claration \u00e9tablie en deux exemplaires \nsur des imprim\u00e9s fournis par l\u2019Administration. \nUn exemplaire de la d\u00e9claration est rendu accompagn\u00e9 d\u2019une quittance \u00e0 la partie versante \npar le Receveur des Imp\u00f4ts.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "56e5ba80-cac7-472f-a496-a4b6008dbb44": {"__data__": {"id_": "56e5ba80-cac7-472f-a496-a4b6008dbb44", "embedding": null, "metadata": {"page_label": "122", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "d7a51051-3252-4d98-8012-8496cd856635", "node_type": "4", "metadata": {"page_label": "122", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "87ed8fd5c5195b0b7e6af81480605aa33513572d3f442a03d0fcffe39ddb7696", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "4b2a22cb-97a9-4a0a-af9c-0d193f519697", "node_type": "1", "metadata": {"page_label": "122", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "9a8dd65087a30ef58a7a2ebe1c5aa1448dd1d1d7273f4188c055ca0913c06681", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "a8eab682-233d-4904-8895-fd77f5023534", "node_type": "1", "metadata": {"page_label": "123", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "a65d9b9a1a890d77e5cd3987b3984fb5a0690facf9f0b7fbad6068eee07dbb2f", "class_name": "RelatedNodeInfo"}}, "hash": "22083dee3bb4dd1bdf7950111630efc167e4e14652fcd9b86f73a81dc2f4d5e7", "text": "Dans les hypoth\u00e8ses des trois derniers alin\u00e9as qui pr\u00e9c\u00e8dent, un relev\u00e9 nominatif des \npropri\u00e9taires pour le compte desquels la taxe est pr\u00e9 compt\u00e9e et revers\u00e9e accompagne \nchaque d\u00e9claration donnant lieu \u00e0 un versement. \nArt.389. - Chaque versement est accompagn\u00e9 d\u2019une d\u00e9claration \u00e9tablie en deux exemplaires \nsur des imprim\u00e9s fournis par l\u2019Administration. \nUn exemplaire de la d\u00e9claration est rendu accompagn\u00e9 d\u2019une quittance \u00e0 la partie versante \npar le Receveur des Imp\u00f4ts. \nLe deuxi\u00e8me exemplaire est conserv\u00e9 par le Centre des Imp\u00f4ts territorialement comp\u00e9tent.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "a8eab682-233d-4904-8895-fd77f5023534": {"__data__": {"id_": "a8eab682-233d-4904-8895-fd77f5023534", "embedding": null, "metadata": {"page_label": "123", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "81300a2c-994b-4be6-a3b1-fab26dc8f14d", "node_type": "4", "metadata": {"page_label": "123", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "0c9023e0c074b796a5378008cc4590109295037093207ace896acb6bd2bc69aa", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "56e5ba80-cac7-472f-a496-a4b6008dbb44", "node_type": "1", "metadata": {"page_label": "122", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "22083dee3bb4dd1bdf7950111630efc167e4e14652fcd9b86f73a81dc2f4d5e7", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "120c5021-230c-442d-a80c-42c04ba887a5", "node_type": "1", "metadata": {"page_label": "123", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "2ae7c379863c58f9eaa1c2ce839552b7e6e9034a1b78717cf0c2cab98da928a5", "class_name": "RelatedNodeInfo"}}, "hash": "a65d9b9a1a890d77e5cd3987b3984fb5a0690facf9f0b7fbad6068eee07dbb2f", "text": "Section 6 - Dispositions diverses \nArt.390. - Tout redevable de la taxe est tenu d\u2019adresser c haque ann\u00e9e avant le 31 janvier au \nCentre des Imp\u00f4ts dont il d\u00e9pend un \u00e9tat annot\u00e9 du nom de ses locataires, du montant \nd\u00e9taill\u00e9 des loyers, de la p\u00e9riode de location et du d\u00e9tail de la taxe vers\u00e9e sur la base des \nloyers de l\u2019ann\u00e9e pr\u00e9c\u00e9dente. \nEn cas de mu tation de jouissance intervenue en cours d\u2019ann\u00e9e, le redevable de la taxe est \ntenu d\u2019adresser \u00e0 son Centre des Imp\u00f4ts le nom du nouvel occupant au plus tard dans un \nd\u00e9lai d\u2019un mois apr\u00e8s l\u2019entr\u00e9e en jouissance du bien immobilier donn\u00e9 en location. \nArt.391. - En vue de l\u2019\u00e9tablissement et du contr\u00f4le de la base de la pr\u00e9sente taxe : \n\u2022 1\u00b0 les locataires ou sous -locataires passibles de l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s ou de l\u2019IRPP dans \nla cat\u00e9gorie des b\u00e9n\u00e9fices industriels et commerciaux ou des b\u00e9n\u00e9fices des professions \nnon commerciales sont tenus de fournir \u00e0 l\u2019appui de leur d\u00e9claration annuelle de \nb\u00e9n\u00e9fices le relev\u00e9 d\u00e9taill\u00e9 des loyers pass\u00e9s en frais g\u00e9n\u00e9raux ; \n\u2022 2\u00b0 les agents immobiliers et toutes personnes qui exercent une profession analogue sont \ntenus de faire parvenir chaque ann\u00e9e \u00e0 la Direction g\u00e9n\u00e9rale des Imp\u00f4ts un relev\u00e9 des \nsommes encaiss\u00e9es au titre des locations pour le compte de leurs clients propri\u00e9taires. \nCe relev\u00e9 doit indiquer le nom et l\u2019adresse du propri\u00e9taire, le lieu de situation de \nl\u2019immeuble e t la d\u00e9signation exacte des locaux lou\u00e9s, le nom du locataire. Il doit parvenir \nchaque ann\u00e9e avant le 28 f\u00e9vrier. \nArt.392. - La taxe sp\u00e9ciale immobili\u00e8re sur les loyers est d\u00e9ductible du montant brut des \nrevenus fonciers tel que d\u00e9fini \u00e0 l\u2019article 85 ci -dessus.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "120c5021-230c-442d-a80c-42c04ba887a5": {"__data__": {"id_": "120c5021-230c-442d-a80c-42c04ba887a5", "embedding": null, "metadata": {"page_label": "123", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "81300a2c-994b-4be6-a3b1-fab26dc8f14d", "node_type": "4", "metadata": {"page_label": "123", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "0c9023e0c074b796a5378008cc4590109295037093207ace896acb6bd2bc69aa", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "a8eab682-233d-4904-8895-fd77f5023534", "node_type": "1", "metadata": {"page_label": "123", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "a65d9b9a1a890d77e5cd3987b3984fb5a0690facf9f0b7fbad6068eee07dbb2f", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "f67b708a-19b4-408e-bb7b-8029711e628d", "node_type": "1", "metadata": {"page_label": "124", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "d17a816142a4e5069ba40a1aa603b0c55d913930b62c385a9d9d68acf5418b25", "class_name": "RelatedNodeInfo"}}, "hash": "2ae7c379863c58f9eaa1c2ce839552b7e6e9034a1b78717cf0c2cab98da928a5", "text": "Ce relev\u00e9 doit indiquer le nom et l\u2019adresse du propri\u00e9taire, le lieu de situation de \nl\u2019immeuble e t la d\u00e9signation exacte des locaux lou\u00e9s, le nom du locataire. Il doit parvenir \nchaque ann\u00e9e avant le 28 f\u00e9vrier. \nArt.392. - La taxe sp\u00e9ciale immobili\u00e8re sur les loyers est d\u00e9ductible du montant brut des \nrevenus fonciers tel que d\u00e9fini \u00e0 l\u2019article 85 ci -dessus. \nChapitre 7 - Taxe \u00e0 la charge des lotisseurs (abrog\u00e9) \nArt.393 \u00e0 400. - Abrog\u00e9s (L.F.2019) \nChapitre 8 - Pr\u00e9l\u00e8vement pour le fonds national de l\u2019habitat \nArt.401. - L\u2019ensemble des salaires y compris les avantages et indemnit\u00e9s de toute nature \nconstituant l \u2019assiette des cotisations du r\u00e9gime des prestations familiales et des accidents du \ntravail dans la limite du plafond fix\u00e9 par la Caisse Nationale de S\u00e9curit\u00e9 Sociale en abr\u00e9g\u00e9 \nCNSS est soumis \u00e0 un pr\u00e9l\u00e8vement destin\u00e9 \u00e0 alimenter le Fonds National de l\u2019Habi tat. \nArt.402. - Sont soumis au pr\u00e9l\u00e8vement pour le Fonds National de l\u2019Habitat les employeurs du \nsecteur public, \u00e0 l\u2019exception de l\u2019\u00c9tat, et du secteur priv\u00e9 assujettis au r\u00e9gime de la Caisse \nNationale de S\u00e9curit\u00e9 Sociale. \nArt.403. - Le taux du pr\u00e9l\u00e8vement p our le Fonds National de l\u2019Habitat est fix\u00e9 \u00e0 2 %. \nArt.404. - Le pr\u00e9l\u00e8vement pour le Fonds National de l\u2019Habitat est soumis aux m\u00eames \nmodalit\u00e9s de d\u00e9claration et de paiement que la retenue \u00e0 la source sur les salaires pr\u00e9vus aux \narticles 95 et 96 du pr\u00e9sent Code.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "f67b708a-19b4-408e-bb7b-8029711e628d": {"__data__": {"id_": "f67b708a-19b4-408e-bb7b-8029711e628d", "embedding": null, "metadata": {"page_label": "124", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "16e6acc0-a027-4cda-9c66-67c354de5661", "node_type": "4", "metadata": {"page_label": "124", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "f4db98ae66dc988572c9996da9ffe2e97029facc5edf0ec80820a749baf6f689", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "120c5021-230c-442d-a80c-42c04ba887a5", "node_type": "1", "metadata": {"page_label": "123", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "2ae7c379863c58f9eaa1c2ce839552b7e6e9034a1b78717cf0c2cab98da928a5", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "314a0ab5-be1a-42c8-975a-b6f608a44b3c", "node_type": "1", "metadata": {"page_label": "124", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "589d3df15ea66ee2760581cc2c9e460029887524f32e4316d5a9a4fbdd898709", "class_name": "RelatedNodeInfo"}}, "hash": "d17a816142a4e5069ba40a1aa603b0c55d913930b62c385a9d9d68acf5418b25", "text": "Chapitre 9 - Taxe sur les jeux de hasard \nSection 1 - Champ d\u2019application \nArt.405. - Les sommes engag\u00e9es sur les courses hippiques, les jeux de casinos, les machines \n\u00e0 sous, les loteries et sur les autres jeux de hasard, encaiss\u00e9es au Gabon par les en treprises \nexploitantes, sont soumises \u00e0 la taxe sur les jeux de hasard. \nSection 2 - Taux \nArt.406. - Le taux de la taxe applicables aux sommes engag\u00e9es sur les jeux de hasard vis\u00e9s \u00e0 \nl\u2019article 405 ci -dessus est fix\u00e9 \u00e0 8 % du montant desdites sommes. \nUn arr\u00eat \u00e9 du Ministre charg\u00e9 des finances fixe dans le d\u00e9tail les modalit\u00e9s pratiques d\u2019assiette \net de liquidation de la taxe pour chaque jeu. \nSection 3 - Obligations d\u00e9claratives et modalit\u00e9s de perception \nArt.407. - Les entreprises exploitant des activit\u00e9s de jeu x de hasard sont tenues de verser \nspontan\u00e9ment \u00e0 la Recette du Centre des Imp\u00f4ts dont elles d\u00e9pendent, au plus tard le 20 de \nchaque mois, en s\u2019appuyant sur une d\u00e9claration \u00e9tablie en double exemplaire, sur un \nimprim\u00e9 fourni par l\u2019Administration, le montant pr\u00e9lev\u00e9 sur les sommes engag\u00e9es le mois \npr\u00e9c\u00e9dent. \nSection 4 - Affectations \nArt.407 bis.- Une quote -part, repr\u00e9sentative de 80 % du produit de la taxe sera affect\u00e9e au \nfinancement du Fonds National pour le D\u00e9veloppement du Sport. La quote -part restante de \n20 % est affect\u00e9e au financement de l\u2019Agence Nationale des Parcs Nationaux. \nChapitre 10 - Taxe sur les bateaux de plaisance \nSection 1 - D\u00e9finition et champ d\u2019application \nArt.408. - La taxe sur les bateaux de plaisance est due pour tous les bateaux de plais ance \nexistants au 1er janvier de l\u2019ann\u00e9e d\u2019imposition.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "314a0ab5-be1a-42c8-975a-b6f608a44b3c": {"__data__": {"id_": "314a0ab5-be1a-42c8-975a-b6f608a44b3c", "embedding": null, "metadata": {"page_label": "124", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "16e6acc0-a027-4cda-9c66-67c354de5661", "node_type": "4", "metadata": {"page_label": "124", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "f4db98ae66dc988572c9996da9ffe2e97029facc5edf0ec80820a749baf6f689", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "f67b708a-19b4-408e-bb7b-8029711e628d", "node_type": "1", "metadata": {"page_label": "124", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "d17a816142a4e5069ba40a1aa603b0c55d913930b62c385a9d9d68acf5418b25", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "35b93b98-a847-40f2-be34-63d0cd1fb1ad", "node_type": "1", "metadata": {"page_label": "125", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "35b9f2ddb17a92a45d6c6d878a26c595721e53b4beecfd0e19a499b8c2a86b55", "class_name": "RelatedNodeInfo"}}, "hash": "589d3df15ea66ee2760581cc2c9e460029887524f32e4316d5a9a4fbdd898709", "text": "Section 4 - Affectations \nArt.407 bis.- Une quote -part, repr\u00e9sentative de 80 % du produit de la taxe sera affect\u00e9e au \nfinancement du Fonds National pour le D\u00e9veloppement du Sport. La quote -part restante de \n20 % est affect\u00e9e au financement de l\u2019Agence Nationale des Parcs Nationaux. \nChapitre 10 - Taxe sur les bateaux de plaisance \nSection 1 - D\u00e9finition et champ d\u2019application \nArt.408. - La taxe sur les bateaux de plaisance est due pour tous les bateaux de plais ance \nexistants au 1er janvier de l\u2019ann\u00e9e d\u2019imposition. \nUne instruction administrative d\u00e9finit la notion de bateau de plaisance. \nArt.409. - Sont exempt\u00e9s de la taxe : \n\u2022 les bateaux affect\u00e9s \u00e0 un usage professionnel ou utilitaire ; \n\u2022 les bateaux destin\u00e9s uniqueme nt \u00e0 la vente et d\u00e9tenus par les marchands ; \n\u2022 les bateaux d\u2019occasion achet\u00e9s en vue de la revente par des personnes ou \u00e9tablissements \nqui en font habituellement le commerce ; \n\u2022 les bateaux appartenant aux services administratifs, aux collectivit\u00e9s locales et \n\u00e9tablissements publics.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "35b93b98-a847-40f2-be34-63d0cd1fb1ad": {"__data__": {"id_": "35b93b98-a847-40f2-be34-63d0cd1fb1ad", "embedding": null, "metadata": {"page_label": "125", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "d565adf1-8d2b-491c-ba95-bdf25f49cb89", "node_type": "4", "metadata": {"page_label": "125", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "29140864c1ef3f5464b46c4ad0fdeb25df6e0c2faa917fa2c0f3cc1dde5a9555", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "314a0ab5-be1a-42c8-975a-b6f608a44b3c", "node_type": "1", "metadata": {"page_label": "124", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "589d3df15ea66ee2760581cc2c9e460029887524f32e4316d5a9a4fbdd898709", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "57ccc715-584a-4444-86d2-dc1650969e49", "node_type": "1", "metadata": {"page_label": "125", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "e6b0fa0b0ee2518612db5f50b55bc1e6eaee7ee1e51ad20f36f722ce1cf84d1e", "class_name": "RelatedNodeInfo"}}, "hash": "35b9f2ddb17a92a45d6c6d878a26c595721e53b4beecfd0e19a499b8c2a86b55", "text": "Section 2 - Personnes imposables \nArt.410. - La taxe est \u00e9tablie au nom du propri\u00e9taire du bateau de plaisance. \nSection 3 - Annualit\u00e9 de la taxe \nArt.411. - La taxe est due pour l\u2019ann\u00e9e enti\u00e8re \u00e0 raison des \u00e9l\u00e9ments connus au 1er janvier de \nl\u2019ann\u00e9e d\u2019imposition. \nLes personnes qui, dans le courant de l\u2019ann\u00e9e, deviennent propri\u00e9taire d\u2019un bateau de \nplaisance, acquis \u00e0 l\u2019\u00e9tat neuf, doivent acquitter la taxe dans les deux mois du jour de \nl\u2019acquisition. \nToutefois, elles ne pourront pro c\u00e9der \u00e0 l\u2019immatriculation du bateau \u00e0 leur nom aupr\u00e8s de la \nDirection G\u00e9n\u00e9rale de la Marine marchande qu\u2019apr\u00e8s justification du paiement de la taxe. Ces \ndispositions s\u2019appliquent \u00e9galement aux bateaux de plaisance acquis d\u2019occasion par un \nparticulier, dans le courant de l\u2019ann\u00e9e, aupr\u00e8s d\u2019un marchand. \nArt.412. - Le nouveau propri\u00e9taire d\u2019un bateau, acquis en cours d\u2019ann\u00e9e, n\u2019est pas redevable \nde la taxe sur les bateaux de plaisance si le vendeur s\u2019est acquitt\u00e9 lui -m\u00eame de la taxe due au \n1er janvier. Toutefois , dans le cas contraire, l\u2019acqu\u00e9reur est solidairement responsable avec \nl\u2019ancien propri\u00e9taire du paiement de la taxe pour l\u2019ann\u00e9e enti\u00e8re. \nSection 4 - Tarifs \nArt.413.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "57ccc715-584a-4444-86d2-dc1650969e49": {"__data__": {"id_": "57ccc715-584a-4444-86d2-dc1650969e49", "embedding": null, "metadata": {"page_label": "125", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "d565adf1-8d2b-491c-ba95-bdf25f49cb89", "node_type": "4", "metadata": {"page_label": "125", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "29140864c1ef3f5464b46c4ad0fdeb25df6e0c2faa917fa2c0f3cc1dde5a9555", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "35b93b98-a847-40f2-be34-63d0cd1fb1ad", "node_type": "1", "metadata": {"page_label": "125", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "35b9f2ddb17a92a45d6c6d878a26c595721e53b4beecfd0e19a499b8c2a86b55", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "20018507-c4ca-440f-a676-9bd31b0bd020", "node_type": "1", "metadata": {"page_label": "125", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "7e6101278c1a3da20ed687d353bb8062a50158d922c95062748e88ee8a4ed2a9", "class_name": "RelatedNodeInfo"}}, "hash": "e6b0fa0b0ee2518612db5f50b55bc1e6eaee7ee1e51ad20f36f722ce1cf84d1e", "text": "Ces \ndispositions s\u2019appliquent \u00e9galement aux bateaux de plaisance acquis d\u2019occasion par un \nparticulier, dans le courant de l\u2019ann\u00e9e, aupr\u00e8s d\u2019un marchand. \nArt.412. - Le nouveau propri\u00e9taire d\u2019un bateau, acquis en cours d\u2019ann\u00e9e, n\u2019est pas redevable \nde la taxe sur les bateaux de plaisance si le vendeur s\u2019est acquitt\u00e9 lui -m\u00eame de la taxe due au \n1er janvier. Toutefois , dans le cas contraire, l\u2019acqu\u00e9reur est solidairement responsable avec \nl\u2019ancien propri\u00e9taire du paiement de la taxe pour l\u2019ann\u00e9e enti\u00e8re. \nSection 4 - Tarifs \nArt.413. - Les tarifs de la taxe sont fix\u00e9s comme suit : \n\u2022 1\u00b0 pour les bateaux motoris\u00e9s : \n- 15 \u00e0 35 CV : 30.000 FCFA \n- 36 \u00e0 55 CV : 50.000 FCFA \n- 56 \u00e0 110 CV : 70.000 FCFA \n- 111 \u00e0 220 CV : 100.000 FCFA \n- 221 \u00e0 500 CV : 200.000 FCFA \n- au-del\u00e0 de 500 CV : 400.000 FCFA \n\u2022 2\u00b0 pour les voiliers : \n- de 0 \u00e0 10 m\u00e8tres de long : 100.000 FCFA \n- au-del\u00e0 de 10 m\u00e8tres de long : 200.000 FCFA \nArt.414. - Pour les bateaux pourvus de plusieurs moteurs, la taxe est liquid\u00e9e sur la totalit\u00e9 \ndes chevaux mis en \u0153uvre. Toutefois, les moteurs de secours non fix\u00e9s et utilis\u00e9s en cas de \npanne du moteur principal ne sont pas pris en consid\u00e9ration pour le calcul de la taxe. \nSection 5 - Obligations d\u00e9claratives et modalit\u00e9s de perception \nArt.415.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "20018507-c4ca-440f-a676-9bd31b0bd020": {"__data__": {"id_": "20018507-c4ca-440f-a676-9bd31b0bd020", "embedding": null, "metadata": {"page_label": "125", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "d565adf1-8d2b-491c-ba95-bdf25f49cb89", "node_type": "4", "metadata": {"page_label": "125", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "29140864c1ef3f5464b46c4ad0fdeb25df6e0c2faa917fa2c0f3cc1dde5a9555", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "57ccc715-584a-4444-86d2-dc1650969e49", "node_type": "1", "metadata": {"page_label": "125", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "e6b0fa0b0ee2518612db5f50b55bc1e6eaee7ee1e51ad20f36f722ce1cf84d1e", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "d2fc182c-585b-4fba-835c-f0192d9dde57", "node_type": "1", "metadata": {"page_label": "126", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "28a77e093de92d6170a43ab2407fa5785a9c177e4891ae9e18618ff02908194e", "class_name": "RelatedNodeInfo"}}, "hash": "7e6101278c1a3da20ed687d353bb8062a50158d922c95062748e88ee8a4ed2a9", "text": "- Pour les bateaux pourvus de plusieurs moteurs, la taxe est liquid\u00e9e sur la totalit\u00e9 \ndes chevaux mis en \u0153uvre. Toutefois, les moteurs de secours non fix\u00e9s et utilis\u00e9s en cas de \npanne du moteur principal ne sont pas pris en consid\u00e9ration pour le calcul de la taxe. \nSection 5 - Obligations d\u00e9claratives et modalit\u00e9s de perception \nArt.415. - Les propri\u00e9taires de bateaux de plaisance sont tenus de d\u00e9poser \u00e0 la Recette du \nCentre des Imp\u00f4ts dont ils d\u00e9pendent, chaque ann\u00e9e, au plus tard le 1er mars, u ne d\u00e9claration \n\u00e9tablie en double exemplaire sur un imprim\u00e9 fourni par l\u2019Administration. \nL\u2019un des deux exemplaires est rendu au contribuable d\u00fbment dat\u00e9 et vis\u00e9 par \nl\u2019Administration fiscale afin de servir d\u2019accus\u00e9 de r\u00e9ception. \nArt.416. - La taxe sur les bat eaux de plaisance est pay\u00e9e, en totalit\u00e9, spontan\u00e9ment par le \npropri\u00e9taire simultan\u00e9ment au d\u00e9p\u00f4t de la d\u00e9claration pr\u00e9vue \u00e0 l\u2019article 415 ci -dessus.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "d2fc182c-585b-4fba-835c-f0192d9dde57": {"__data__": {"id_": "d2fc182c-585b-4fba-835c-f0192d9dde57", "embedding": null, "metadata": {"page_label": "126", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "3da0d6cf-2b03-4c06-87b0-3196fb93e790", "node_type": "4", "metadata": {"page_label": "126", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "30aa2c31a9b305a94e165963b7ff73236b886d8cfbff2eab15835f1f80dd8640", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "20018507-c4ca-440f-a676-9bd31b0bd020", "node_type": "1", "metadata": {"page_label": "125", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "7e6101278c1a3da20ed687d353bb8062a50158d922c95062748e88ee8a4ed2a9", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "f0543460-b136-47c7-a2f0-44375cbb06df", "node_type": "1", "metadata": {"page_label": "126", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "9d0e39cc19b7e7130ae9723015324d08eac1844bf71503d52ad6be60f8450790", "class_name": "RelatedNodeInfo"}}, "hash": "28a77e093de92d6170a43ab2407fa5785a9c177e4891ae9e18618ff02908194e", "text": "Toutefois, dans le cas pr\u00e9vu au deuxi\u00e8me alin\u00e9a de l\u2019article 411 du pr\u00e9sent Code, la taxe est \nr\u00e9duite de m oiti\u00e9 en ce qui concerne les bateaux neufs acquis en cours d\u2019ann\u00e9e lorsque \nl\u2019immatriculation intervient apr\u00e8s le 15 ao\u00fbt. \nArt.417. - Le paiement de la taxe sur les bateaux de plaisance est justifi\u00e9 par la remise au \ncontribuable d\u2019une quittance. \nLivre 4 - Droits d\u2019enregistrement et de timbre \nTitre 1 - Droits d\u2019enregistrement des actes et mutations \nChapitre 1 - De l\u2019enregistrement des droits et de leur application \nSection 1 - G\u00e9n\u00e9ralit\u00e9s \nArt.418. - Les droits d\u2019enregistrement sont per\u00e7us d\u2019apr\u00e8s les bases et suivant les r\u00e8gles \nfix\u00e9es par les articles ci -apr\u00e8s. \nArt.419. - Les droits d\u2019enregistrement sont fixes, proportionnels ou progressifs, suivant la \nnature des actes et mutations qui y sont assujettis. \nLa perception des droits est r\u00e9gl\u00e9e d\u2019apr\u00e8s la forme ext\u00e9r ieure des actes ou la substance de \nleurs dispositions, sans \u00e9gard \u00e0 leur validit\u00e9 ni aux causes quelconques de r\u00e9solutions ou \nd\u2019annulations ult\u00e9rieures, sauf les exceptions pr\u00e9vues par le pr\u00e9sent Code. \nArt.420. - Le droit fixe s\u2019applique aux actes qui ne co nstatent ni transmission de propri\u00e9t\u00e9, \nd\u2019usufruit ou de jouissance de biens meubles ou immeubles, ni obligation, ni condamnation \nde sommes et valeurs, ni apport en mariage, ni apport en soci\u00e9t\u00e9, ni partage de biens meubles \nou immeubles et, d\u2019une fa\u00e7on g\u00e9n\u00e9 rale, \u00e0 tous autres actes, m\u00eame exempts de \nl\u2019enregistrement, qui sont pr\u00e9sent\u00e9s volontairement \u00e0 la formalit\u00e9.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "f0543460-b136-47c7-a2f0-44375cbb06df": {"__data__": {"id_": "f0543460-b136-47c7-a2f0-44375cbb06df", "embedding": null, "metadata": {"page_label": "126", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "3da0d6cf-2b03-4c06-87b0-3196fb93e790", "node_type": "4", "metadata": {"page_label": "126", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "30aa2c31a9b305a94e165963b7ff73236b886d8cfbff2eab15835f1f80dd8640", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "d2fc182c-585b-4fba-835c-f0192d9dde57", "node_type": "1", "metadata": {"page_label": "126", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "28a77e093de92d6170a43ab2407fa5785a9c177e4891ae9e18618ff02908194e", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "0d24244b-4cf9-45b2-8331-bff2a25ac6a4", "node_type": "1", "metadata": {"page_label": "127", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "343a9c90a2f6c5056d343272c87c2f1a8f5e07888292a1f68c8b9dc6ecf1b0ab", "class_name": "RelatedNodeInfo"}}, "hash": "9d0e39cc19b7e7130ae9723015324d08eac1844bf71503d52ad6be60f8450790", "text": "La perception des droits est r\u00e9gl\u00e9e d\u2019apr\u00e8s la forme ext\u00e9r ieure des actes ou la substance de \nleurs dispositions, sans \u00e9gard \u00e0 leur validit\u00e9 ni aux causes quelconques de r\u00e9solutions ou \nd\u2019annulations ult\u00e9rieures, sauf les exceptions pr\u00e9vues par le pr\u00e9sent Code. \nArt.420. - Le droit fixe s\u2019applique aux actes qui ne co nstatent ni transmission de propri\u00e9t\u00e9, \nd\u2019usufruit ou de jouissance de biens meubles ou immeubles, ni obligation, ni condamnation \nde sommes et valeurs, ni apport en mariage, ni apport en soci\u00e9t\u00e9, ni partage de biens meubles \nou immeubles et, d\u2019une fa\u00e7on g\u00e9n\u00e9 rale, \u00e0 tous autres actes, m\u00eame exempts de \nl\u2019enregistrement, qui sont pr\u00e9sent\u00e9s volontairement \u00e0 la formalit\u00e9. \nLe droit fixe vis\u00e9 \u00e0 l\u2019alin\u00e9a pr\u00e9c\u00e9dent s\u2019applique \u00e9galement aux actes translatifs de propri\u00e9t\u00e9 \nd\u2019immeubles soumis \u00e0 la TVA immobili\u00e8re. \nArt.421. - Le droit proportionnel et le droit progressif sont \u00e9tablis pour les transmissions de \npropri\u00e9t\u00e9, d\u2019usufruit ou de jouissance de biens meubles ou immeubles, soit entre vifs, soit par \nd\u00e9c\u00e8s, les obligations, les condamnations de sommes et valeurs ainsi que pour les actes \nconstatant un apport en mariage, un apport en soci\u00e9t\u00e9, un partage de biens meubles et \nimmeubles. \nLes quotit\u00e9s du droit proportionnel et du droit progressif sont fix\u00e9es par les articles 560 \u00e0 \n611 ci -dessous. Les droits sont assis sur les somm es et les valeurs. \nPour leur liquidation, il est fait abstraction des fractions de sommes et valeurs inf\u00e9rieures \u00e0 \n20.000 FCFA.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "0d24244b-4cf9-45b2-8331-bff2a25ac6a4": {"__data__": {"id_": "0d24244b-4cf9-45b2-8331-bff2a25ac6a4", "embedding": null, "metadata": {"page_label": "127", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "5b3f7e58-1130-4dfe-b244-2ef63dfd754d", "node_type": "4", "metadata": {"page_label": "127", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "97d4aa20804f6973b11c2ea7af8e51744443942c58a777e14e076772ca550912", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "f0543460-b136-47c7-a2f0-44375cbb06df", "node_type": "1", "metadata": {"page_label": "126", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "9d0e39cc19b7e7130ae9723015324d08eac1844bf71503d52ad6be60f8450790", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "3aca5a27-43cf-42be-9995-90a93a5b787e", "node_type": "1", "metadata": {"page_label": "127", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "21009695e57e3dc49b9b1e1ff3c30414a69782a0c577bd41cadd8dd1d1a10ba2", "class_name": "RelatedNodeInfo"}}, "hash": "343a9c90a2f6c5056d343272c87c2f1a8f5e07888292a1f68c8b9dc6ecf1b0ab", "text": "Section 2 - Dispositions d\u00e9pendantes et ind\u00e9pendantes \nArt.422. - Lorsqu\u2019un acte renferme deux dispositions tarif\u00e9es diff\u00e9remment mais qui, \u00e0 \nraison de leur corr\u00e9lation, ne sont pas de nature \u00e0 donner ouverture \u00e0 la pluralit\u00e9 des droits, \nla disposition qui sert de base \u00e0 la perception est celle qui donne lieu au tarif le plus \u00e9lev\u00e9. \nArt.423. - Lorsque dans un acte, il y a plusieurs di spositions ind\u00e9pendantes ou ne d\u00e9rivant \npas n\u00e9cessairement les unes des autres, il est d\u00fb, pour chacune d\u2019elles et selon son esp\u00e8ce, un \ndroit particulier. La quotit\u00e9 est d\u00e9termin\u00e9e par l\u2019article du pr\u00e9sent Code dans lequel la \ndisposition se trouve class\u00e9e ou auquel elle se rapporte. \nSont affranchies de la pluralit\u00e9 \u00e9dict\u00e9e par l\u2019alin\u00e9a qui pr\u00e9c\u00e8de les dispositions \nind\u00e9pendantes et non assujetties au droit proportionnel ou progressif. \nLorsqu\u2019un acte contient plusieurs dispositions ind\u00e9pendantes donnant ouver ture, les unes \nau droit proportionnel ou progressif, les autres \u00e0 un droit fixe, il n\u2019est rien per\u00e7u sur ces \nderni\u00e8res dispositions, sauf application du droit fixe le plus \u00e9lev\u00e9, comme minimum de \nperception, si le montant du droit proportionnel ou progress if exigible est inf\u00e9rieur \u00e0 ce \nminimum. \nSection 3 - Enregistrements sur minutes, brevets ou originaux \nArt.424. - Les actes sous seing priv\u00e9 ou civils, les actes administratifs, les actes notari\u00e9s, les \nactes judiciaires ou extrajudiciaires ainsi que les d\u00e9cl arations sont enregistr\u00e9s sur les \nminutes, brevets ou originaux. \nArt.425. - Il n\u2019est d\u00fb aucun droit d\u2019enregistrement pour les extraits, copies ou exp\u00e9ditions des \nactes qui sont enregistr\u00e9s sur les minutes ou originaux. \nSection 4 - Minimum de perception \nArt.426.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "3aca5a27-43cf-42be-9995-90a93a5b787e": {"__data__": {"id_": "3aca5a27-43cf-42be-9995-90a93a5b787e", "embedding": null, "metadata": {"page_label": "127", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "5b3f7e58-1130-4dfe-b244-2ef63dfd754d", "node_type": "4", "metadata": {"page_label": "127", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "97d4aa20804f6973b11c2ea7af8e51744443942c58a777e14e076772ca550912", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "0d24244b-4cf9-45b2-8331-bff2a25ac6a4", "node_type": "1", "metadata": {"page_label": "127", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "343a9c90a2f6c5056d343272c87c2f1a8f5e07888292a1f68c8b9dc6ecf1b0ab", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "dab057f1-46cc-430b-9c44-1d99d80dfce7", "node_type": "1", "metadata": {"page_label": "128", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "65fc05dd7a4dfd73bc652ce5f213a5ffd1f192a3bdde8e0d5332432ba7a2b132", "class_name": "RelatedNodeInfo"}}, "hash": "21009695e57e3dc49b9b1e1ff3c30414a69782a0c577bd41cadd8dd1d1a10ba2", "text": "Section 3 - Enregistrements sur minutes, brevets ou originaux \nArt.424. - Les actes sous seing priv\u00e9 ou civils, les actes administratifs, les actes notari\u00e9s, les \nactes judiciaires ou extrajudiciaires ainsi que les d\u00e9cl arations sont enregistr\u00e9s sur les \nminutes, brevets ou originaux. \nArt.425. - Il n\u2019est d\u00fb aucun droit d\u2019enregistrement pour les extraits, copies ou exp\u00e9ditions des \nactes qui sont enregistr\u00e9s sur les minutes ou originaux. \nSection 4 - Minimum de perception \nArt.426. - Il ne pourra \u00eatre per\u00e7u moins de 20.000 FCFA pour l\u2019en -registrement des actes \ndont les sommes et valeurs ne produiraient pas 20.000 FCFA. \nToutefois, le minimum du droit \u00e0 percevoir pour les jugements et pour les arr\u00eats est fix\u00e9 \u00e0 \n30.000 FCFA conform\u00e9 ment aux dispositions de l\u2019article 561 ci -dessous. \nSection 5 - Mutation simultan\u00e9e des meubles et immeubles - Prix unique \nArt.427. - Lorsqu\u2019un acte translatif de propri\u00e9t\u00e9 ou d\u2019usufruit comprend des meubles et des \nimmeubles, le droit d\u2019enregistrement est pe r\u00e7u sur la totalit\u00e9 du prix, aux taux fix\u00e9s pour les \nimmeubles \u00e0 moins qu\u2019il ne soit stipul\u00e9 un prix particulier pour les objets mobiliers et qu\u2019ils \nne soient d\u00e9sign\u00e9s et estim\u00e9s article par article dans le contrat.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "dab057f1-46cc-430b-9c44-1d99d80dfce7": {"__data__": {"id_": "dab057f1-46cc-430b-9c44-1d99d80dfce7", "embedding": null, "metadata": {"page_label": "128", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "831dd8cb-2d4b-4a55-b5c9-5c92be966d8c", "node_type": "4", "metadata": {"page_label": "128", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "591437c2d473e99351aa9084158f6b2f37c1d9902d083f89e4eb105a79699edb", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "3aca5a27-43cf-42be-9995-90a93a5b787e", "node_type": "1", "metadata": {"page_label": "127", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "21009695e57e3dc49b9b1e1ff3c30414a69782a0c577bd41cadd8dd1d1a10ba2", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "94ae0c7b-e911-4bdf-98d0-219394d4c912", "node_type": "1", "metadata": {"page_label": "128", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "262e4dad56f8da16ca90ccbfe3b7d6fda331659876f39eee395cb4f677169c3d", "class_name": "RelatedNodeInfo"}}, "hash": "65fc05dd7a4dfd73bc652ce5f213a5ffd1f192a3bdde8e0d5332432ba7a2b132", "text": "Section 6 - Preuve des mutations \nArt.428 .- La mutation d\u2019un immeuble en propri\u00e9t\u00e9 ou en usufruit est suffisamment \u00e9tablie, \npour la demande et la poursuite des droits d\u2019enregistrement et des amendes, soit par le \npaiement par le nouveau possesseur des imp\u00f4ts fonciers y aff\u00e9rents, soit par des baux pass\u00e9s \npar lui, soit, enfin, par les transactions ou autres actes constatant sa propri\u00e9t\u00e9 ou son usufruit. \nArt.429. - La mutation de propri\u00e9t\u00e9 de fonds de commerce ou de client\u00e8le est suffisamment \n\u00e9tablie, sauf preuve contraire, pour la demande et la pours uite des droits d\u2019enregistrement \net des amendes, par les actes ou \u00e9crits qui r\u00e9v\u00e8leront l\u2019existence de la mutation ou qui \nseraient destin\u00e9s \u00e0 la rendre publique ainsi que par le paiement par le nouveau possesseur \ndes imp\u00f4ts fonciers y aff\u00e9rents. \nArt.430. - La jouissance, \u00e0 titre de fermage ou de location d\u2019un immeuble, est aussi \nsuffisamment \u00e9tablie, pour la demande et la poursuite du paiement des droits de baux non \nenregistr\u00e9s, par des actes qui la font conna\u00eetre ou par des paiements de contributions \nimpos\u00e9 s aux fermiers locataires et d\u00e9tenteurs temporaires. \nChapitre 2 - Des valeurs sur lesquelles sont assis le droit proportionnel et le droit \nprogressif \nArt.431. - La valeur de la propri\u00e9t\u00e9 et de la jouissance des biens de toute nature ou les \nsommes servant d\u2019 assiette \u00e0 l\u2019imp\u00f4t sont d\u00e9termin\u00e9es, pour la liquidation et le paiement du \ndroit proportionnel ou du droit progressif, ainsi qu\u2019il est dit aux articles ci -apr\u00e8s. \nArt.432. - En ce qui concerne les mutations et conventions affect\u00e9es d\u2019une condition \nsuspensive, les tarifs applicables et les valeurs imposables sont d\u00e9termin\u00e9s en se pla\u00e7ant \u00e0 la \ndate de la r\u00e9alisation de la condition.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "94ae0c7b-e911-4bdf-98d0-219394d4c912": {"__data__": {"id_": "94ae0c7b-e911-4bdf-98d0-219394d4c912", "embedding": null, "metadata": {"page_label": "128", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "831dd8cb-2d4b-4a55-b5c9-5c92be966d8c", "node_type": "4", "metadata": {"page_label": "128", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "591437c2d473e99351aa9084158f6b2f37c1d9902d083f89e4eb105a79699edb", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "dab057f1-46cc-430b-9c44-1d99d80dfce7", "node_type": "1", "metadata": {"page_label": "128", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "65fc05dd7a4dfd73bc652ce5f213a5ffd1f192a3bdde8e0d5332432ba7a2b132", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "f32b672f-902d-4bc6-9eb9-e66012c18d1d", "node_type": "1", "metadata": {"page_label": "129", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "dcf6dbe70ec87476c7ce94a545f46f87851f8750c932fef223314b082b70ea6f", "class_name": "RelatedNodeInfo"}}, "hash": "262e4dad56f8da16ca90ccbfe3b7d6fda331659876f39eee395cb4f677169c3d", "text": "Chapitre 2 - Des valeurs sur lesquelles sont assis le droit proportionnel et le droit \nprogressif \nArt.431. - La valeur de la propri\u00e9t\u00e9 et de la jouissance des biens de toute nature ou les \nsommes servant d\u2019 assiette \u00e0 l\u2019imp\u00f4t sont d\u00e9termin\u00e9es, pour la liquidation et le paiement du \ndroit proportionnel ou du droit progressif, ainsi qu\u2019il est dit aux articles ci -apr\u00e8s. \nArt.432. - En ce qui concerne les mutations et conventions affect\u00e9es d\u2019une condition \nsuspensive, les tarifs applicables et les valeurs imposables sont d\u00e9termin\u00e9s en se pla\u00e7ant \u00e0 la \ndate de la r\u00e9alisation de la condition. \nSection 1 - Baux et locations \nArt.433. - Pour les baux, sous -baux et prorogations de baux de biens meubles, fonds de \ncomm erce et immeubles, la valeur servant d\u2019assiette \u00e0 l\u2019imp\u00f4t est d\u00e9termin\u00e9e par le prix \nannuel exprim\u00e9, en y ajoutant les charges impos\u00e9es au preneur et incombant normalement \nau bailleur. \nArt.434. - Pour les baux dont la dur\u00e9e est illimit\u00e9e, la valeur est d\u00e9te rmin\u00e9e par un capital \nform\u00e9 de vingt fois le prix du loyer annuel en y ajoutant les charges impos\u00e9es au preneur et \nincombant normalement au bailleur. \nArt.434 bis.- Pour les baux \u00e0 construction, la valeur est constitu\u00e9e par le montant des \ninvestissements et le montant du loyer. \nSection 2 - Contrats de mariage \nArt.435. - Pour les contrats de mariage, le droit est liquid\u00e9 sur le montant net des apports \npersonnels des futurs \u00e9poux.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "f32b672f-902d-4bc6-9eb9-e66012c18d1d": {"__data__": {"id_": "f32b672f-902d-4bc6-9eb9-e66012c18d1d", "embedding": null, "metadata": {"page_label": "129", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "5c3da1ff-40b5-41ea-bd77-cbfab3517f2d", "node_type": "4", "metadata": {"page_label": "129", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "896833e308c9211fda52179057a39b1491bd5ab8245c6cf47532873cd7150394", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "94ae0c7b-e911-4bdf-98d0-219394d4c912", "node_type": "1", "metadata": {"page_label": "128", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "262e4dad56f8da16ca90ccbfe3b7d6fda331659876f39eee395cb4f677169c3d", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "a89a2118-1f53-41ec-9bfe-14484cb7455f", "node_type": "1", "metadata": {"page_label": "129", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "147f13c6bc7ac48f260c10a9bf52e074ed9a56b122e449fef1a7c69e419ad3e9", "class_name": "RelatedNodeInfo"}}, "hash": "dcf6dbe70ec87476c7ce94a545f46f87851f8750c932fef223314b082b70ea6f", "text": "Section 3 - \u00c9changes d\u2019immeubles \nArt.436. - Pour la liquidation et le paiement des droits sur les \u00e9changes, les immeubles, quelle \nque soit leur nature, sont estim\u00e9s d\u2019apr\u00e8s leur valeur v\u00e9nale r\u00e9elle \u00e0 la date de transmission, \nd\u2019apr\u00e8s la d\u00e9claration estimative des deux parties. \nN\u00e9anmoins si, dans les deux ann\u00e9es qui auront pr\u00e9c\u00e9d\u00e9 ou sui vi l\u2019acte d\u2019\u00e9change, les \nimmeubles transmis ont fait l\u2019objet d\u2019une adjudication, les droits exigibles ne pourront \u00eatre \ncalcul\u00e9s sur une somme inf\u00e9rieure au prix de l\u2019adjudication en y ajoutant toutes les charges \nen capital, \u00e0 moins qu\u2019il ne soit justifi\u00e9 q ue la consistance des immeubles a subi, dans \nl\u2019intervalle, des transformations susceptibles d\u2019en modifier la valeur. \nSection 4 - Jugements \nArt.437. - Pour les actes et jugements portant condamnation, collocation, liquidation ou \ntransmission, la valeur serva nt de base \u00e0 l\u2019imp\u00f4t est d\u00e9termin\u00e9e par le montant des \ncondamnations. \nSection 5 - March\u00e9s \nArt.438. - Pour les march\u00e9s et conventions, la valeur servant d\u2019assiette \u00e0 l\u2019imp\u00f4t est \nd\u00e9termin\u00e9e par le prix exprim\u00e9 ou l\u2019\u00e9valuation qui sera faite des objets en caus e. \nSection 6 - Partages \nArt.439. - Pour les partages de biens, meubles et immeubles, entre copropri\u00e9taires, \ncoh\u00e9ritiers et coassoci\u00e9s, \u00e0 quelque titre que ce soit, le droit est liquid\u00e9 sur le montant de \nl\u2019actif net partag\u00e9. \nSection 7 - Rentes \nArt.440. - Pour les cr\u00e9ations de rentes, soit perp\u00e9tuelles, soit viag\u00e8res ou de pensions \u00e0 titre \non\u00e9reux, la valeur servant d\u2019assiette \u00e0 l\u2019imp\u00f4t est d\u00e9termin\u00e9e par le capital constitu\u00e9 et ali\u00e9n\u00e9. \nArt.441.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "a89a2118-1f53-41ec-9bfe-14484cb7455f": {"__data__": {"id_": "a89a2118-1f53-41ec-9bfe-14484cb7455f", "embedding": null, "metadata": {"page_label": "129", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "5c3da1ff-40b5-41ea-bd77-cbfab3517f2d", "node_type": "4", "metadata": {"page_label": "129", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "896833e308c9211fda52179057a39b1491bd5ab8245c6cf47532873cd7150394", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "f32b672f-902d-4bc6-9eb9-e66012c18d1d", "node_type": "1", "metadata": {"page_label": "129", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "dcf6dbe70ec87476c7ce94a545f46f87851f8750c932fef223314b082b70ea6f", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "c0dfff4f-e963-4b4a-8131-0c3b474630aa", "node_type": "1", "metadata": {"page_label": "130", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "d8eacec148711bf6d95c27d9557e1f1abc18af06e56db1b468a352ba77882f98", "class_name": "RelatedNodeInfo"}}, "hash": "147f13c6bc7ac48f260c10a9bf52e074ed9a56b122e449fef1a7c69e419ad3e9", "text": "- Pour les march\u00e9s et conventions, la valeur servant d\u2019assiette \u00e0 l\u2019imp\u00f4t est \nd\u00e9termin\u00e9e par le prix exprim\u00e9 ou l\u2019\u00e9valuation qui sera faite des objets en caus e. \nSection 6 - Partages \nArt.439. - Pour les partages de biens, meubles et immeubles, entre copropri\u00e9taires, \ncoh\u00e9ritiers et coassoci\u00e9s, \u00e0 quelque titre que ce soit, le droit est liquid\u00e9 sur le montant de \nl\u2019actif net partag\u00e9. \nSection 7 - Rentes \nArt.440. - Pour les cr\u00e9ations de rentes, soit perp\u00e9tuelles, soit viag\u00e8res ou de pensions \u00e0 titre \non\u00e9reux, la valeur servant d\u2019assiette \u00e0 l\u2019imp\u00f4t est d\u00e9termin\u00e9e par le capital constitu\u00e9 et ali\u00e9n\u00e9. \nArt.441. - Pour les cessions desdites rentes ou pensions et pour leur amorti ssement ou leur \nrachat, la valeur est d\u00e9termin\u00e9e par le capital constitu\u00e9, quel que soit le prix stipul\u00e9 pour la \ncession, l\u2019amortissement ou le rachat. \nArt.442. - Pour les cessions, rachats et amortissements des rentes et pensions cr\u00e9\u00e9es sans \nexpression de capital, la valeur est d\u00e9termin\u00e9e \u00e0 raison d\u2019un capital form\u00e9 de vingt fois la \nrente perp\u00e9tuelle et de dix fois la rente viag\u00e8re ou la pension et quel que soit le prix stipul\u00e9 \npour la cession, le rachat ou l\u2019amortissement \u00e0 moins que ce prix ne soit sup\u00e9ri eur. Il est pris \npour base de l\u2019imp\u00f4t dans ce cas. \nToutefois, lorsque l\u2019amortissement, le rachat ou la cession d\u2019une rente ou pension constitu\u00e9e \n\u00e0 titre gratuit est effectu\u00e9e moyennant l\u2019abandon d\u2019un capital sup\u00e9rieur \u00e0 celui form\u00e9 de vingt \nfois la rente p erp\u00e9tuelle et de dix fois la rente viag\u00e8re ou la pension, un suppl\u00e9ment de droits \nde donation est exigible sur la diff\u00e9rence entre le capital et la valeur tax\u00e9e lors de la \nconstitution.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "c0dfff4f-e963-4b4a-8131-0c3b474630aa": {"__data__": {"id_": "c0dfff4f-e963-4b4a-8131-0c3b474630aa", "embedding": null, "metadata": {"page_label": "130", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "9bd5eb34-6fb2-47df-9345-14f837e99b50", "node_type": "4", "metadata": {"page_label": "130", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "187d01d14e69e3b5d8760645ee19f4e70b3b0e1b96aab2eec34625d82af34c53", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "a89a2118-1f53-41ec-9bfe-14484cb7455f", "node_type": "1", "metadata": {"page_label": "129", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "147f13c6bc7ac48f260c10a9bf52e074ed9a56b122e449fef1a7c69e419ad3e9", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "f0532fcc-afb7-4e59-9f4d-e416e10e3a11", "node_type": "1", "metadata": {"page_label": "130", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "ab0526fa11174b7d64efd8903b9e5f6ae5088c3ab775d34841aa229b77f9d200", "class_name": "RelatedNodeInfo"}}, "hash": "d8eacec148711bf6d95c27d9557e1f1abc18af06e56db1b468a352ba77882f98", "text": "Section 8 - Soci\u00e9t\u00e9s \nArt.443. - Pour les actes de formation, de proroga tion et d\u2019augmentation de capital de soci\u00e9t\u00e9 \nqui ne contiennent pas de transmission de biens meubles ou immeubles, entre les associ\u00e9s \nou autres personnes, le droit est liquid\u00e9 sur le montant total des apports mobiliers et \nimmobiliers, d\u00e9duction faite du pa ssif. \nSection 9 - Transmission \u00e0 titre on\u00e9reux et \u00e0 titre gratuit \nArt.444. - Pour les ventes ou autres transmissions \u00e0 titre on\u00e9reux de biens meubles, la valeur \nservant d\u2019assiette \u00e0 l\u2019imp\u00f4t est d\u00e9termin\u00e9e par le prix exprim\u00e9 et le capital des charges qui \npeuvent s\u2019ajouter au prix ou par la valeur r\u00e9elle si elle est sup\u00e9rieure au prix augment\u00e9 des \ncharges. \nArt.445. - Pour les transmissions de biens meubles, \u00e0 titre gratuit, entre vifs et par d\u00e9c\u00e8s, \nladite valeur est d\u00e9termin\u00e9e par la d\u00e9claration d\u00e9taill\u00e9e et e stimative des parties, sans \nd\u00e9duction des charges, sauf ce qui est dit aux articles 452, 455 \u00e0 464 ci -dessous. \nArt.446. - Pour les ventes, adjudications, cession, licitations et tous les autres actes civils ou \njudiciaires portant transmission de propri\u00e9t\u00e9 o u d\u2019usufruit d\u2019immeubles \u00e0 titre on\u00e9reux, la \nvaleur servant d\u2019assiette \u00e0 l\u2019imp\u00f4t est le prix exprim\u00e9 par les parties ou la valeur v\u00e9nale ou \nencore par estimation d\u2019experts dans les cas autoris\u00e9s par le pr\u00e9sent Code. \nLes actes constatant les mutations vis\u00e9e s \u00e0 l\u2019alin\u00e9a pr\u00e9c\u00e9dent doivent indiquer la valeur \nd\u2019origine ou d\u2019acquisition de l\u2019immeuble concern\u00e9. \nArt.447.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "f0532fcc-afb7-4e59-9f4d-e416e10e3a11": {"__data__": {"id_": "f0532fcc-afb7-4e59-9f4d-e416e10e3a11", "embedding": null, "metadata": {"page_label": "130", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "9bd5eb34-6fb2-47df-9345-14f837e99b50", "node_type": "4", "metadata": {"page_label": "130", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "187d01d14e69e3b5d8760645ee19f4e70b3b0e1b96aab2eec34625d82af34c53", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "c0dfff4f-e963-4b4a-8131-0c3b474630aa", "node_type": "1", "metadata": {"page_label": "130", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "d8eacec148711bf6d95c27d9557e1f1abc18af06e56db1b468a352ba77882f98", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "6abd494b-b9af-4ee2-a4eb-a95c810c55c9", "node_type": "1", "metadata": {"page_label": "130", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "f79e00fc3d4694db0282e8e136aca192ca3068954f4ce40c3c52385d7eaa30ad", "class_name": "RelatedNodeInfo"}}, "hash": "ab0526fa11174b7d64efd8903b9e5f6ae5088c3ab775d34841aa229b77f9d200", "text": "Art.446. - Pour les ventes, adjudications, cession, licitations et tous les autres actes civils ou \njudiciaires portant transmission de propri\u00e9t\u00e9 o u d\u2019usufruit d\u2019immeubles \u00e0 titre on\u00e9reux, la \nvaleur servant d\u2019assiette \u00e0 l\u2019imp\u00f4t est le prix exprim\u00e9 par les parties ou la valeur v\u00e9nale ou \nencore par estimation d\u2019experts dans les cas autoris\u00e9s par le pr\u00e9sent Code. \nLes actes constatant les mutations vis\u00e9e s \u00e0 l\u2019alin\u00e9a pr\u00e9c\u00e9dent doivent indiquer la valeur \nd\u2019origine ou d\u2019acquisition de l\u2019immeuble concern\u00e9. \nArt.447. - Pour la liquidation et le paiement des droits sur les mutations \u00e0 titre gratuit, entre \nvifs ou par d\u00e9c\u00e8s, les immeubles, quelle que soit leur nat ure, sont estim\u00e9s d\u2019apr\u00e8s leur valeur \nv\u00e9nale r\u00e9elle \u00e0 la date de la transmission, selon la d\u00e9claration d\u00e9taill\u00e9e et estimative des \nparties sans d\u00e9duction des charges sauf, en ce qui concerne celles -ci, ce qui est dit aux articles \n455 et suivants du pr\u00e9sent Code. \nN\u00e9anmoins, si dans les deux ann\u00e9es qui auront pr\u00e9c\u00e9d\u00e9 ou suivi soit l\u2019acte de donation, soit \nle point de d\u00e9part des d\u00e9lais pour souscrire la d\u00e9claration de succession, les immeubles \ntransmis ont fait l\u2019objet d\u2019une adjudication, les droits exigibles ne pourront \u00eatre calcul\u00e9s sur \nune somme inf\u00e9rieure au prix de l\u2019adjudication, en y ajoutant toutes les charges en capital, \u00e0 \nmoins qu\u2019il ne soit justifi\u00e9 que la consistance des immeubles a subi, dans l\u2019intervalle, des \ntransformations susceptibles d\u2019en modifier la valeur. \nArt.448.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "6abd494b-b9af-4ee2-a4eb-a95c810c55c9": {"__data__": {"id_": "6abd494b-b9af-4ee2-a4eb-a95c810c55c9", "embedding": null, "metadata": {"page_label": "130", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "9bd5eb34-6fb2-47df-9345-14f837e99b50", "node_type": "4", "metadata": {"page_label": "130", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "187d01d14e69e3b5d8760645ee19f4e70b3b0e1b96aab2eec34625d82af34c53", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "f0532fcc-afb7-4e59-9f4d-e416e10e3a11", "node_type": "1", "metadata": {"page_label": "130", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "ab0526fa11174b7d64efd8903b9e5f6ae5088c3ab775d34841aa229b77f9d200", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "1e9201c5-8720-466d-84d9-4d2be0842761", "node_type": "1", "metadata": {"page_label": "131", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "b329d70261b58aed701d16eec6d1eb73489c723a72704f91da7422a2f5bb9447", "class_name": "RelatedNodeInfo"}}, "hash": "f79e00fc3d4694db0282e8e136aca192ca3068954f4ce40c3c52385d7eaa30ad", "text": "N\u00e9anmoins, si dans les deux ann\u00e9es qui auront pr\u00e9c\u00e9d\u00e9 ou suivi soit l\u2019acte de donation, soit \nle point de d\u00e9part des d\u00e9lais pour souscrire la d\u00e9claration de succession, les immeubles \ntransmis ont fait l\u2019objet d\u2019une adjudication, les droits exigibles ne pourront \u00eatre calcul\u00e9s sur \nune somme inf\u00e9rieure au prix de l\u2019adjudication, en y ajoutant toutes les charges en capital, \u00e0 \nmoins qu\u2019il ne soit justifi\u00e9 que la consistance des immeubles a subi, dans l\u2019intervalle, des \ntransformations susceptibles d\u2019en modifier la valeur. \nArt.448. - Pour les mutations de toute nature ayant pour objet, en mati\u00e8re de bail \nemphyt\u00e9otique, soit le droit du bailleur, soit le droit du preneur, le droit est liquid\u00e9 sur la \nvaleur v\u00e9nale du droit immobilier c\u00e9d\u00e9, d\u00e9termin\u00e9e p ar une d\u00e9claration estimative des \nparties. \nArt.449. - Pour les valeurs mobili\u00e8res de toute nature admise \u00e0 une cote officielle ou une cote \nde courtiers en valeurs mobili\u00e8res, le capital servant de base \u00e0 la liquidation et au paiement \ndes droits de mutation \u00e0 titre gratuit, entre vifs ou par d\u00e9c\u00e8s, est d\u00e9termin\u00e9 par le cours \nmoyen de la bourse au jour de la transmission. \nS\u2019il s\u2019agit de valeurs non cot\u00e9es en bourse, le capital est d\u00e9termin\u00e9 par la d\u00e9claration \nestimative des parties, conform\u00e9ment \u00e0 l\u2019article 44 5 ci -dessus, sauf application des \ndispositions pr\u00e9vues \u00e0 l\u2019article P -855 du pr\u00e9sent Code.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "1e9201c5-8720-466d-84d9-4d2be0842761": {"__data__": {"id_": "1e9201c5-8720-466d-84d9-4d2be0842761", "embedding": null, "metadata": {"page_label": "131", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "e3149f1e-b398-4676-836a-633a5e713b27", "node_type": "4", "metadata": {"page_label": "131", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "718afb0834ed6efc90c7fd35569b84969a61d063ceecfd8b6608815ddfc88078", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "6abd494b-b9af-4ee2-a4eb-a95c810c55c9", "node_type": "1", "metadata": {"page_label": "130", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "f79e00fc3d4694db0282e8e136aca192ca3068954f4ce40c3c52385d7eaa30ad", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "11f4b505-da31-4ed7-ad4c-166b6e9eb128", "node_type": "1", "metadata": {"page_label": "131", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "95bcee1643b9e5f902df483832780d8c7bbcaebbaf390e8c9740ae03538d9971", "class_name": "RelatedNodeInfo"}}, "hash": "b329d70261b58aed701d16eec6d1eb73489c723a72704f91da7422a2f5bb9447", "text": "Art.450. - Sont assujettis aux droits de mutation par d\u00e9c\u00e8s, les fonds, actions, obligations, \nparts d\u2019int\u00e9r\u00eats, cr\u00e9ances et toutes les valeurs mobili\u00e8res \u00e9trang\u00e8res, d e quelque nature \nqu\u2019elles soient, d\u00e9pendant, de la succession d\u2019un ressortissant gabonais ou d\u2019un titre \ndomicili\u00e9 dans la R\u00e9publique Gabonaise. \nArt.451. - Lorsqu\u2019elles s\u2019op\u00e8rent par acte pass\u00e9 sur le territoire ou par acte pass\u00e9 \u00e0 l\u2019\u00e9tranger, \ndont il est fa it usage en R\u00e9publique Gabonaise, les transmissions entre vifs, \u00e0 titre gratuit ou \n\u00e0 titre on\u00e9reux, de biens mobiliers \u00e9trangers, corporels ou incorporels, sont soumises aux \ndroits de mutation dans les m\u00eames conditions que si elles avaient pour objet des b iens de \nm\u00eame nature sis en R\u00e9publique Gabonaise. \nSection 10 - Mutation par d\u00e9c\u00e8s \nSous -section 1 - R\u00e8gles g\u00e9n\u00e9rales \nArt.452. - La valeur de la propri\u00e9t\u00e9 des biens meubles est d\u00e9termin\u00e9e, pour la liquidation et \nle paiement des droits de mutation par d\u00e9c\u00e8s : \n1) Par le prix exprim\u00e9 dans les actes de vente, lorsque cette vente a lieu publiquement et dans \nles deux ann\u00e9es qui suivent le d\u00e9c\u00e8s. \n2) A d\u00e9faut d\u2019acte de vente, en prenant pour base 60 % de l\u2019\u00e9valuation faite dans les contrats \nou conventions d\u2019assurances en cours au jour du d\u00e9c\u00e8s et conclus par le d\u00e9funt, son conjoint \nou ses auteurs moins de 10 ans avant l\u2019ouverture de la succession, sauf preuve contraire. \nCette disposition ne s\u2019applique pas aux polices d\u2019assurances concernant les r\u00e9coltes, les \nbestiaux et les marchandises.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "11f4b505-da31-4ed7-ad4c-166b6e9eb128": {"__data__": {"id_": "11f4b505-da31-4ed7-ad4c-166b6e9eb128", "embedding": null, "metadata": {"page_label": "131", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "e3149f1e-b398-4676-836a-633a5e713b27", "node_type": "4", "metadata": {"page_label": "131", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "718afb0834ed6efc90c7fd35569b84969a61d063ceecfd8b6608815ddfc88078", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "1e9201c5-8720-466d-84d9-4d2be0842761", "node_type": "1", "metadata": {"page_label": "131", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "b329d70261b58aed701d16eec6d1eb73489c723a72704f91da7422a2f5bb9447", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "d91d2794-f01a-48dc-9e13-1cd57a31bace", "node_type": "1", "metadata": {"page_label": "131", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "2e41ad46083a0a5bd01b3f3396de6b8d8d7610470fb737f15619faa21eb77bf4", "class_name": "RelatedNodeInfo"}}, "hash": "95bcee1643b9e5f902df483832780d8c7bbcaebbaf390e8c9740ae03538d9971", "text": "- La valeur de la propri\u00e9t\u00e9 des biens meubles est d\u00e9termin\u00e9e, pour la liquidation et \nle paiement des droits de mutation par d\u00e9c\u00e8s : \n1) Par le prix exprim\u00e9 dans les actes de vente, lorsque cette vente a lieu publiquement et dans \nles deux ann\u00e9es qui suivent le d\u00e9c\u00e8s. \n2) A d\u00e9faut d\u2019acte de vente, en prenant pour base 60 % de l\u2019\u00e9valuation faite dans les contrats \nou conventions d\u2019assurances en cours au jour du d\u00e9c\u00e8s et conclus par le d\u00e9funt, son conjoint \nou ses auteurs moins de 10 ans avant l\u2019ouverture de la succession, sauf preuve contraire. \nCette disposition ne s\u2019applique pas aux polices d\u2019assurances concernant les r\u00e9coltes, les \nbestiaux et les marchandises. \n3) A d\u00e9faut d\u2019acte de vente ou d\u2019assurances, par l\u2019estimation contenue dans les inventaires, \ns\u2019il en est dress\u00e9 dans les formes prescrites par le Code de proc\u00e9dure civile et dans les trois \nann\u00e9es du d\u00e9c\u00e8s pour les meubles meublants et pa r l\u2019estimation contenue dans les \ninventaires et autres actes, s\u2019il en est pass\u00e9 dans le m\u00eame d\u00e9lai, pour les autres biens meubles. \nL\u2019estimation faite en vertu de la pr\u00e9sente disposition est pr\u00e9f\u00e9r\u00e9e \u00e0 la valeur d\u00e9termin\u00e9e en \nex\u00e9cution du paragraphe pr\u00e9c\u00e9de nt \u00e0 condition qu\u2019elle lui soit sup\u00e9rieure. \n4) A d\u00e9faut des bases d\u2019\u00e9valuation \u00e9tablies aux trois paragraphes pr\u00e9c\u00e9dents, par la \nd\u00e9claration faite conform\u00e9ment \u00e0 l\u2019article 445 ci -dessus. \nToutefois, pour les meubles meublants et sans que l\u2019Administration ai t \u00e0 en justifier \nl\u2019existence, la valeur imposable ne pourra \u00eatre inf\u00e9rieure \u00e0 5 % de l\u2019ensemble des autres \nvaleurs mobili\u00e8res et immobili\u00e8res de la succession, sauf preuve contraire.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "d91d2794-f01a-48dc-9e13-1cd57a31bace": {"__data__": {"id_": "d91d2794-f01a-48dc-9e13-1cd57a31bace", "embedding": null, "metadata": {"page_label": "131", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "e3149f1e-b398-4676-836a-633a5e713b27", "node_type": "4", "metadata": {"page_label": "131", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "718afb0834ed6efc90c7fd35569b84969a61d063ceecfd8b6608815ddfc88078", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "11f4b505-da31-4ed7-ad4c-166b6e9eb128", "node_type": "1", "metadata": {"page_label": "131", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "95bcee1643b9e5f902df483832780d8c7bbcaebbaf390e8c9740ae03538d9971", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "57a9efae-d31f-47b8-94d9-fe9fc750d6ea", "node_type": "1", "metadata": {"page_label": "132", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "0de4c14a4a728b5dd76009bf175c1ba98411382cf12386ef9abf956db72453b9", "class_name": "RelatedNodeInfo"}}, "hash": "2e41ad46083a0a5bd01b3f3396de6b8d8d7610470fb737f15619faa21eb77bf4", "text": "L\u2019estimation faite en vertu de la pr\u00e9sente disposition est pr\u00e9f\u00e9r\u00e9e \u00e0 la valeur d\u00e9termin\u00e9e en \nex\u00e9cution du paragraphe pr\u00e9c\u00e9de nt \u00e0 condition qu\u2019elle lui soit sup\u00e9rieure. \n4) A d\u00e9faut des bases d\u2019\u00e9valuation \u00e9tablies aux trois paragraphes pr\u00e9c\u00e9dents, par la \nd\u00e9claration faite conform\u00e9ment \u00e0 l\u2019article 445 ci -dessus. \nToutefois, pour les meubles meublants et sans que l\u2019Administration ai t \u00e0 en justifier \nl\u2019existence, la valeur imposable ne pourra \u00eatre inf\u00e9rieure \u00e0 5 % de l\u2019ensemble des autres \nvaleurs mobili\u00e8res et immobili\u00e8res de la succession, sauf preuve contraire. \nLes dispositions qui pr\u00e9c\u00e8dent ne sont applicables ni aux cr\u00e9ances, ni au x rentes, actions, \nobligations, effets publics ou autres biens meubles, dont la valeur est d\u00e9termin\u00e9e par des \ndispositions sp\u00e9ciales. \nArt.453. - Les r\u00e8gles \u00e9dict\u00e9es \u00e0 l\u2019article 452, paragraphes 1 et 2 ci -dessus, sont applicables \u00e0 \nla liquidation et au paiem ent des droits de mutation entre vifs \u00e0 titre gratuit, toutes les fois \nque les meubles transmis sont vendus publiquement dans les 2 ans de l\u2019acte de donation ou \nfont l\u2019objet d\u2019une assurance en cours \u00e0 la date de cet acte et conclue par le donateur, son \nconjoint ou ses auteurs, depuis moins de 10 ans.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "57a9efae-d31f-47b8-94d9-fe9fc750d6ea": {"__data__": {"id_": "57a9efae-d31f-47b8-94d9-fe9fc750d6ea", "embedding": null, "metadata": {"page_label": "132", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "81a7f75e-2f67-4a12-9a2b-82442cf84e20", "node_type": "4", "metadata": {"page_label": "132", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "647433eba2548635be8ccdd21aae6aec6b5b73e2e27105f25ffb8de264571728", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "d91d2794-f01a-48dc-9e13-1cd57a31bace", "node_type": "1", "metadata": {"page_label": "131", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "2e41ad46083a0a5bd01b3f3396de6b8d8d7610470fb737f15619faa21eb77bf4", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "e00c6781-66ee-4efe-aae4-740e95e66bf2", "node_type": "1", "metadata": {"page_label": "132", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "23103b87a5ba6dd7380de10ebcde78e9944556fbf1dffbfa140a376620b5affa", "class_name": "RelatedNodeInfo"}}, "hash": "0de4c14a4a728b5dd76009bf175c1ba98411382cf12386ef9abf956db72453b9", "text": "Art.454. - Pour la perception des droits de mutation \u00e0 titre gratuit, les cr\u00e9ances \u00e0 terme sont \ntax\u00e9es sur le montant du capital exprim\u00e9 dans l\u2019acte qui les constate. En ce qui concerne les \ncr\u00e9ances dont le d\u00e9bi teur est en cessation de paiement ou en liquidation de biens au moment \nde l\u2019acte de donation ou au jour de l\u2019ouverture de la succession, la valeur taxable est \nd\u00e9termin\u00e9e par une d\u00e9claration estimative des parties. \nToute somme recouvr\u00e9e sur le d\u00e9biteur de l a cr\u00e9ance, post\u00e9rieurement \u00e0 l\u2019\u00e9valuation et en \nsus de celle -ci, devra faire l\u2019objet d\u2019une d\u00e9claration compl\u00e9mentaire. Sont applicables \u00e0 ces \nd\u00e9clarations, les principes qui r\u00e9gissent les d\u00e9clarations de mutations par d\u00e9c\u00e8s en g\u00e9n\u00e9ral, \nnotamment au point d e vue des d\u00e9lais, des p\u00e9nalit\u00e9s de retard et de la perception, l\u2019exigibilit\u00e9 \nde l\u2019imp\u00f4t \u00e9tant seulement report\u00e9e au jour du recouvrement de tout ou partie de la cr\u00e9ance \ntransmise. \nArt.455. - Lorsque les h\u00e9ritiers ou l\u00e9gataires universels sont grev\u00e9s de legs particuliers de \nsommes d\u2019argent non existantes dans la succession et qu\u2019ils ont acquitt\u00e9 le droit sur \nl\u2019int\u00e9gralit\u00e9 des biens de cette m\u00eame succession, le m\u00eame droit n\u2019est pas d\u00fb pour ces legs. \nCons\u00e9quemment, les droits d\u00e9j\u00e0 pay\u00e9s par les l\u00e9gataires parti culiers doivent s\u2019imputer sur \nceux dus par les h\u00e9ritiers ou l\u00e9gataires universels. \nSous -section 2 - D\u00e9duction des dettes et charges \nArt.456. - Pour la liquidation et le paiement des droits de mutation par d\u00e9c\u00e8s, sont d\u00e9duites \nles dettes \u00e0 la charge du d\u00e9fun t dont l\u2019existence au jour de l\u2019ouverture de la succession sera \nd\u00fbment justifi\u00e9e par des titres susceptibles de faire preuve en justice contre le d\u00e9funt.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "e00c6781-66ee-4efe-aae4-740e95e66bf2": {"__data__": {"id_": "e00c6781-66ee-4efe-aae4-740e95e66bf2", "embedding": null, "metadata": {"page_label": "132", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "81a7f75e-2f67-4a12-9a2b-82442cf84e20", "node_type": "4", "metadata": {"page_label": "132", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "647433eba2548635be8ccdd21aae6aec6b5b73e2e27105f25ffb8de264571728", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "57a9efae-d31f-47b8-94d9-fe9fc750d6ea", "node_type": "1", "metadata": {"page_label": "132", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "0de4c14a4a728b5dd76009bf175c1ba98411382cf12386ef9abf956db72453b9", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "fa858a80-368e-4e42-932a-b31c630bb8b3", "node_type": "1", "metadata": {"page_label": "132", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "3643645554e0caa6b0c54be01f43875ce1a6971b118f6371214ba39b4d691cbf", "class_name": "RelatedNodeInfo"}}, "hash": "23103b87a5ba6dd7380de10ebcde78e9944556fbf1dffbfa140a376620b5affa", "text": "Cons\u00e9quemment, les droits d\u00e9j\u00e0 pay\u00e9s par les l\u00e9gataires parti culiers doivent s\u2019imputer sur \nceux dus par les h\u00e9ritiers ou l\u00e9gataires universels. \nSous -section 2 - D\u00e9duction des dettes et charges \nArt.456. - Pour la liquidation et le paiement des droits de mutation par d\u00e9c\u00e8s, sont d\u00e9duites \nles dettes \u00e0 la charge du d\u00e9fun t dont l\u2019existence au jour de l\u2019ouverture de la succession sera \nd\u00fbment justifi\u00e9e par des titres susceptibles de faire preuve en justice contre le d\u00e9funt. \nS\u2019il s\u2019agit de dettes commerciales, l\u2019Administration pourra exiger, sous peine de rejet, la \nproduction des documents comptables du d\u00e9funt. \nS\u2019il s\u2019agit d\u2019une dette grevant une succession d\u00e9volue \u00e0 une personne pour la nue -propri\u00e9t\u00e9 \net \u00e0 une autre pour l\u2019usufruit, le droit de mutation sera per\u00e7u sur l\u2019actif de la succession \ndiminu\u00e9 du montant de la dette dan s les conditions de l\u2019article 468 ci -dessous. \nArt.457. - Sur justifications fournies par les h\u00e9ritiers, les frais fun\u00e9raires sont d\u00e9duits de \nl\u2019actif de la succession dans la limite d\u2019un maximum de 2.000.000 FCFA. \nArt.458. - Les impositions \u00e9tablies apr\u00e8s le d\u00e9c\u00e8s d\u2019un contribuable et dues par les h\u00e9ritiers \ndu chef du d\u00e9funt, constituent une dette d\u00e9ductible de l\u2019actif successoral pour la perception \ndes droits de mutation par d\u00e9c\u00e8s. \nArt.459. - Les dettes dont la d\u00e9duction est demand\u00e9e sont d\u00e9taill\u00e9es, article p ar article, soit \ndans la d\u00e9claration elle -m\u00eame, soit dans un inventaire sur papier non timbr\u00e9, qui est d\u00e9pos\u00e9 \nau Service de l\u2019Enregistrement lors de la d\u00e9claration de la succession et certifi\u00e9 par le \nd\u00e9posant.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "fa858a80-368e-4e42-932a-b31c630bb8b3": {"__data__": {"id_": "fa858a80-368e-4e42-932a-b31c630bb8b3", "embedding": null, "metadata": {"page_label": "132", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "81a7f75e-2f67-4a12-9a2b-82442cf84e20", "node_type": "4", "metadata": {"page_label": "132", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "647433eba2548635be8ccdd21aae6aec6b5b73e2e27105f25ffb8de264571728", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "e00c6781-66ee-4efe-aae4-740e95e66bf2", "node_type": "1", "metadata": {"page_label": "132", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "23103b87a5ba6dd7380de10ebcde78e9944556fbf1dffbfa140a376620b5affa", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "3f7e1dcf-b76d-44b3-a7f6-92eb97bec494", "node_type": "1", "metadata": {"page_label": "133", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "b9ceed722286e3400ba272dab679ce31fc1b70a10153860bc0ad4e8378130d1e", "class_name": "RelatedNodeInfo"}}, "hash": "3643645554e0caa6b0c54be01f43875ce1a6971b118f6371214ba39b4d691cbf", "text": "Art.457. - Sur justifications fournies par les h\u00e9ritiers, les frais fun\u00e9raires sont d\u00e9duits de \nl\u2019actif de la succession dans la limite d\u2019un maximum de 2.000.000 FCFA. \nArt.458. - Les impositions \u00e9tablies apr\u00e8s le d\u00e9c\u00e8s d\u2019un contribuable et dues par les h\u00e9ritiers \ndu chef du d\u00e9funt, constituent une dette d\u00e9ductible de l\u2019actif successoral pour la perception \ndes droits de mutation par d\u00e9c\u00e8s. \nArt.459. - Les dettes dont la d\u00e9duction est demand\u00e9e sont d\u00e9taill\u00e9es, article p ar article, soit \ndans la d\u00e9claration elle -m\u00eame, soit dans un inventaire sur papier non timbr\u00e9, qui est d\u00e9pos\u00e9 \nau Service de l\u2019Enregistrement lors de la d\u00e9claration de la succession et certifi\u00e9 par le \nd\u00e9posant. \n\u00c0 l\u2019appui de leur demande de d\u00e9duction, les h \u00e9ritiers ou leurs repr\u00e9sentants doivent indiquer \nsoit la date de l\u2019acte, le nom et la r\u00e9sidence de l\u2019officier qui l\u2019a re\u00e7u, soit la date du jugement \net la juridiction dont il \u00e9mane soit la date du jugement du r\u00e8glement judiciaire ou de la \nliquidation des b iens, ainsi que la date du proc\u00e8s -verbal des op\u00e9rations de v\u00e9rification et \nd\u2019affirmation de cr\u00e9ances ou du r\u00e8glement d\u00e9finitif de la distribution par contribution. \nArt.460. - Toute dette, au sujet de laquelle l\u2019agent de l\u2019Administration aura jug\u00e9 les \njustifications insuffisantes, ne sera pas retranch\u00e9e de l\u2019actif de la succession pour la \nperception du droit, sauf aux parties \u00e0 se pourvoir en restitution, s\u2019il y a lieu, dans les deux \nann\u00e9es \u00e0 compter du jour de la d\u00e9claration.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "3f7e1dcf-b76d-44b3-a7f6-92eb97bec494": {"__data__": {"id_": "3f7e1dcf-b76d-44b3-a7f6-92eb97bec494", "embedding": null, "metadata": {"page_label": "133", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "897ae97a-840d-4e69-8bfc-7beabdbf17be", "node_type": "4", "metadata": {"page_label": "133", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "c4f5ca051112534c34ebf0413fbfc44939a76155c9489b4d53379a8048478e33", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "fa858a80-368e-4e42-932a-b31c630bb8b3", "node_type": "1", "metadata": {"page_label": "132", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "3643645554e0caa6b0c54be01f43875ce1a6971b118f6371214ba39b4d691cbf", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "9edd107b-b84f-4751-9d6d-80edc97ae583", "node_type": "1", "metadata": {"page_label": "133", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "64b87e22875df226cb294e0e6dd71b2f7d93d6ef7fa5f15eda3345a8c354207f", "class_name": "RelatedNodeInfo"}}, "hash": "b9ceed722286e3400ba272dab679ce31fc1b70a10153860bc0ad4e8378130d1e", "text": "N\u00e9anmoins, toute dette con stat\u00e9e par acte authentique et non \u00e9chue au jour de l\u2019ouverture \nde la succession, ne pourra \u00eatre \u00e9cart\u00e9e par l\u2019Administration, tant que celle -ci n\u2019aura pas fait \njuger qu\u2019elle est simul\u00e9e. \nL\u2019action pour prouver la simulation sera prescrite apr\u00e8s 5 ans \u00e0 com pter du jour de la \nd\u00e9claration. \nLes h\u00e9ritiers ou l\u00e9gataires seront admis, dans le d\u00e9lai de 2 ans \u00e0 compter du jour de la \nd\u00e9claration, \u00e0 r\u00e9clamer, sous les justifications prescrites ci -dessus, la d\u00e9duction des dettes \n\u00e9tablies par les op\u00e9rations de faillite ou de redressement judiciaire ou de liquidation de biens \nou par le r\u00e8glement d\u00e9finitif de la distribution par contribution post\u00e9rieure \u00e0 la d\u00e9claration \net \u00e0 obtenir le remboursement des droits qu\u2019ils auraient pay\u00e9s en trop. \nArt.461. - Le cr\u00e9ancier qui attes tera de l\u2019existence d\u2019une dette d\u00e9clarera, par une mention \nexpresse, conna\u00eetre les dispositions pr\u00e9vues au Livre des Proc\u00e9dures Fiscales relatives aux \npeines en cas de fausse attestation. \nArt.462.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "9edd107b-b84f-4751-9d6d-80edc97ae583": {"__data__": {"id_": "9edd107b-b84f-4751-9d6d-80edc97ae583", "embedding": null, "metadata": {"page_label": "133", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "897ae97a-840d-4e69-8bfc-7beabdbf17be", "node_type": "4", "metadata": {"page_label": "133", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "c4f5ca051112534c34ebf0413fbfc44939a76155c9489b4d53379a8048478e33", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "3f7e1dcf-b76d-44b3-a7f6-92eb97bec494", "node_type": "1", "metadata": {"page_label": "133", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "b9ceed722286e3400ba272dab679ce31fc1b70a10153860bc0ad4e8378130d1e", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "47301675-9992-47e6-84b5-8f15709d2220", "node_type": "1", "metadata": {"page_label": "133", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "9de8c8de28607a27754fc77abce1f3fb81beeee9545690d8121b1acf9262ebf5", "class_name": "RelatedNodeInfo"}}, "hash": "64b87e22875df226cb294e0e6dd71b2f7d93d6ef7fa5f15eda3345a8c354207f", "text": "Les h\u00e9ritiers ou l\u00e9gataires seront admis, dans le d\u00e9lai de 2 ans \u00e0 compter du jour de la \nd\u00e9claration, \u00e0 r\u00e9clamer, sous les justifications prescrites ci -dessus, la d\u00e9duction des dettes \n\u00e9tablies par les op\u00e9rations de faillite ou de redressement judiciaire ou de liquidation de biens \nou par le r\u00e8glement d\u00e9finitif de la distribution par contribution post\u00e9rieure \u00e0 la d\u00e9claration \net \u00e0 obtenir le remboursement des droits qu\u2019ils auraient pay\u00e9s en trop. \nArt.461. - Le cr\u00e9ancier qui attes tera de l\u2019existence d\u2019une dette d\u00e9clarera, par une mention \nexpresse, conna\u00eetre les dispositions pr\u00e9vues au Livre des Proc\u00e9dures Fiscales relatives aux \npeines en cas de fausse attestation. \nArt.462. - Toutefois ne sont pas d\u00e9duites : \n\u2022 1\u00b0 les dettes, m\u00eame hypot h\u00e9caires, \u00e9chues depuis plus de trois mois avant l\u2019ouverture de \nla succession, \u00e0 moins qu\u2019il ne soit produit une attestation du cr\u00e9ancier certifiant \nl\u2019existence de la dette au moment de l\u2019ouverture de la succession ; \n\u2022 2\u00b0 les dettes consenties par le d\u00e9funt au profit de ses h\u00e9ritiers et donataires ; n\u00e9anmoins, \nlorsque la dette aura \u00e9t\u00e9 consentie par un acte authentique ou par un acte sous seing priv\u00e9 \nayant date certaine avant l\u2019ouverture de la succession autrement que par le d\u00e9c\u00e8s d\u2019une \ndes parties contractan tes, les h\u00e9ritiers, donataires ou l\u00e9gataires et les personnes r\u00e9put\u00e9es \ninterpos\u00e9es auront droit de prouver la sinc\u00e9rit\u00e9 de cette dette et de son existence au jour \nde l\u2019ouverture de la succession ; \n\u2022 3\u00b0 les dettes reconnues par testament ; \n\u2022 4\u00b0 les dettes r\u00e9sul tant de titres pass\u00e9s ou de jugements rendus \u00e0 l\u2019\u00e9tranger, \u00e0 moins qu\u2019ils \nn\u2019aient \u00e9t\u00e9 rendus ex\u00e9cutoires sur le territoire gabonais, les dettes hypoth\u00e9caires grevant \nles immeubles situ\u00e9s \u00e0 l\u2019\u00e9tranger, ainsi que les dettes qui gr\u00e8vent les successions \nd\u2019\u00e9tra ngers, \u00e0 moins qu\u2019elles n\u2019aient \u00e9t\u00e9 contract\u00e9es en R\u00e9publique Gabonaise et envers \ndes gabonais ou envers des soci\u00e9t\u00e9s et des compagnies \u00e9trang\u00e8res ayant une succursale \nen R\u00e9publique Gabonaise ; \n\u2022 5\u00b0 les dettes en capital et int\u00e9r\u00eats pour lesquelles le d\u00e9lai de prescription est accompli, \u00e0 \nmoins qu\u2019il ne soit justifi\u00e9 que la prescription a \u00e9t\u00e9 interrompue.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "47301675-9992-47e6-84b5-8f15709d2220": {"__data__": {"id_": "47301675-9992-47e6-84b5-8f15709d2220", "embedding": null, "metadata": {"page_label": "133", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "897ae97a-840d-4e69-8bfc-7beabdbf17be", "node_type": "4", "metadata": {"page_label": "133", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "c4f5ca051112534c34ebf0413fbfc44939a76155c9489b4d53379a8048478e33", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "9edd107b-b84f-4751-9d6d-80edc97ae583", "node_type": "1", "metadata": {"page_label": "133", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "64b87e22875df226cb294e0e6dd71b2f7d93d6ef7fa5f15eda3345a8c354207f", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "b9451085-d746-4512-ba12-69258ae149da", "node_type": "1", "metadata": {"page_label": "134", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "b2dd96701443fda9c882700fead82332de527905e3dc8022bdde9101fe747b94", "class_name": "RelatedNodeInfo"}}, "hash": "9de8c8de28607a27754fc77abce1f3fb81beeee9545690d8121b1acf9262ebf5", "text": "Art.463. - L\u2019inexactitude des d\u00e9clarations ou attestations de dettes peut \u00eatre \u00e9tablie par tous \nles moyens de preuve admis par le droit commun, except\u00e9 le se rment. \nArt.464. - Lorsqu\u2019une succession comprenant \u00e0 la fois des biens imposables au Gabon et des \nbiens imposables dans des pays \u00e9trangers est grev\u00e9e d\u2019un passif, ce passif est d\u00e9duit des \nbiens situ\u00e9s au Gabon, dans la proportion existant entre la valeur de ces biens et celle des \nbiens imposables dans les pays \u00e9trangers. \nSous -section 3 - Dispositions sp\u00e9ciales \nArt.465. - Toutes les sommes, rentes ou \u00e9moluments quelconques, dus par un assureur, \u00e0 \nraison ou \u00e0 l\u2019occasion du d\u00e9c\u00e8s de l\u2019assur\u00e9, c\u2019est -\u00e0-dire de la personne sur la t\u00eate de laquelle \nl\u2019assurance a \u00e9t\u00e9 contract\u00e9e, donnent ouverture, sous r\u00e9serve, le cas \u00e9ch\u00e9ant, des droits de \ncommunaut\u00e9, aux droits de mutation par d\u00e9c\u00e8s suivant le degr\u00e9 de parent\u00e9 existant entre le \nb\u00e9n\u00e9ficiaire \u00e0 titre gratuit et l\u2019assur \u00e9, alors m\u00eame que ce dernier n\u2019aurait pas \npersonnellement et directement contract\u00e9 l\u2019assurance et n\u2019en aurait pas acquitt\u00e9 les primes.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "b9451085-d746-4512-ba12-69258ae149da": {"__data__": {"id_": "b9451085-d746-4512-ba12-69258ae149da", "embedding": null, "metadata": {"page_label": "134", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "fc9736d4-05f4-4130-afbc-8812a8dcf90f", "node_type": "4", "metadata": {"page_label": "134", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "a3afc0630d6df6f7a3f583d44d721bb46a0de67a1d4e0252069bd5a22c777592", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "47301675-9992-47e6-84b5-8f15709d2220", "node_type": "1", "metadata": {"page_label": "133", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "9de8c8de28607a27754fc77abce1f3fb81beeee9545690d8121b1acf9262ebf5", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "fd4caecc-312e-4822-946a-9a5ebf2a09ef", "node_type": "1", "metadata": {"page_label": "134", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "1e6495579e1d30b7701a3a475f76f6770d79decea58235c8d73b85462cc089fb", "class_name": "RelatedNodeInfo"}}, "hash": "b2dd96701443fda9c882700fead82332de527905e3dc8022bdde9101fe747b94", "text": "Toutefois, l\u2019imp\u00f4t n\u2019atteint pas la fraction des sommes vers\u00e9es par l\u2019assureur correspondant \naux primes que le b\u00e9n\u00e9ficiai re a personnellement acquitt\u00e9es et d\u00e9finitivement support\u00e9es ou \nla fraction des m\u00eames sommes que le b\u00e9n\u00e9ficiaire a acquises \u00e0 titre on\u00e9reux de toute autre \nmani\u00e8re. \nSi la personne appel\u00e9e \u00e0 recueillir le b\u00e9n\u00e9fice de l\u2019assurance abandonne gratuitement, apr\u00e8s \nle d\u00e9c\u00e8s de l\u2019assur\u00e9, tout ou partie de ses droits \u00e0 un tiers, ce dernier est consid\u00e9r\u00e9, dans cette \nmesure, comme le b\u00e9n\u00e9ficiaire direct du contrat et est tenu au paiement des droits de \nmutation par d\u00e9c\u00e8s dans les conditions indiqu\u00e9es ci -dessus. \nLes dispo sitions qui pr\u00e9c\u00e8dent ne sont pas applicables lorsque l\u2019assurance a \u00e9t\u00e9 contract\u00e9e \u00e0 \nl\u2019\u00e9tranger et que l\u2019assur\u00e9 n\u2019avait dans la R\u00e9publique Gabonaise, \u00e0 l\u2019\u00e9poque de son d\u00e9c\u00e8s, ni \ndomicile de fait, ni domicile de droit. \nArt.466. - Est r\u00e9put\u00e9 faire partie, de la succession de l\u2019usufruitier, sauf preuve contraire, toute \nvaleur mobili\u00e8re, tout bien meuble ou immeuble appartenant pour l\u2019usufruit au d\u00e9funt et \npour la nue -propri\u00e9t\u00e9 \u00e0 l\u2019un de ses pr\u00e9somptifs h\u00e9ritiers ou descendants d\u2019eux m\u00eame exclus \npar le testament ou de ses donataires ou l\u00e9gataires institu\u00e9s, m\u00eame par testament post\u00e9rieur. \nToutefois, si la nue -propri\u00e9t\u00e9 provient \u00e0 l\u2019h\u00e9ritier ou donataire, au l\u00e9gataire d\u2019une vente \u00e0 lui \nconsentie par le d\u00e9funt, les droits de mutation \u00e0 titre on\u00e9reux, acquitt\u00e9s par l a nue -propri\u00e9t\u00e9 \net dont il est justifi\u00e9, sont imput\u00e9s sur l\u2019imp\u00f4t de transmission par d\u00e9c\u00e8s exigible \u00e0 raison de \nl\u2019incorporation des biens dans la succession. \nArt.467.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "fd4caecc-312e-4822-946a-9a5ebf2a09ef": {"__data__": {"id_": "fd4caecc-312e-4822-946a-9a5ebf2a09ef", "embedding": null, "metadata": {"page_label": "134", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "fc9736d4-05f4-4130-afbc-8812a8dcf90f", "node_type": "4", "metadata": {"page_label": "134", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "a3afc0630d6df6f7a3f583d44d721bb46a0de67a1d4e0252069bd5a22c777592", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "b9451085-d746-4512-ba12-69258ae149da", "node_type": "1", "metadata": {"page_label": "134", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "b2dd96701443fda9c882700fead82332de527905e3dc8022bdde9101fe747b94", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "07195985-034e-4419-b593-61a8bae8071d", "node_type": "1", "metadata": {"page_label": "134", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "c9264092229427a735c184403052513d7c73fd260cf288f292aa75f4b494e09d", "class_name": "RelatedNodeInfo"}}, "hash": "1e6495579e1d30b7701a3a475f76f6770d79decea58235c8d73b85462cc089fb", "text": "Toutefois, si la nue -propri\u00e9t\u00e9 provient \u00e0 l\u2019h\u00e9ritier ou donataire, au l\u00e9gataire d\u2019une vente \u00e0 lui \nconsentie par le d\u00e9funt, les droits de mutation \u00e0 titre on\u00e9reux, acquitt\u00e9s par l a nue -propri\u00e9t\u00e9 \net dont il est justifi\u00e9, sont imput\u00e9s sur l\u2019imp\u00f4t de transmission par d\u00e9c\u00e8s exigible \u00e0 raison de \nl\u2019incorporation des biens dans la succession. \nArt.467. - Sont pr\u00e9sum\u00e9s, jusqu\u2019\u00e0 preuve du contraire, faire partie de la succession pour la \nliqui dation et le paiement des droits de mutation par d\u00e9c\u00e8s, les titres et les valeurs dont le \nd\u00e9funt a per\u00e7u les revenus ou \u00e0 raison desquels il a effectu\u00e9 des op\u00e9rations quelconques \nmoins d\u2019un an avant son d\u00e9c\u00e8s. \nSection 11 - Valeur de la nue -propri\u00e9t\u00e9 et de l\u2019usufruit \nArt.468. - La valeur de la nue -propri\u00e9t\u00e9 et de l\u2019usufruit des biens meubles et immeubles est \nd\u00e9termin\u00e9e, pour la liquidation et le paiement des droits, ainsi qu\u2019il suit : \n1) Pour les transmissions \u00e0 titre on\u00e9reux de biens autres que cr\u00e9ances, ren tes ou pensions, \npar le prix exprim\u00e9, en y ajoutant toutes les charges en capital, sauf application des \ndispositions de l\u2019article P -855 ci -dessous.", "start_char_idx": null, "end_char_idx": null, "text_template": "{metadata_str}\n\n{content}", "metadata_template": "{key}: {value}", "metadata_seperator": "\n", "class_name": "TextNode"}, "__type__": "1"}, "07195985-034e-4419-b593-61a8bae8071d": {"__data__": {"id_": "07195985-034e-4419-b593-61a8bae8071d", "embedding": null, "metadata": {"page_label": "134", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "excluded_embed_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "excluded_llm_metadata_keys": ["file_name", "file_type", "file_size", "creation_date", "last_modified_date", "last_accessed_date"], "relationships": {"1": {"node_id": "fc9736d4-05f4-4130-afbc-8812a8dcf90f", "node_type": "4", "metadata": {"page_label": "134", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "a3afc0630d6df6f7a3f583d44d721bb46a0de67a1d4e0252069bd5a22c777592", "class_name": "RelatedNodeInfo"}, "2": {"node_id": "fd4caecc-312e-4822-946a-9a5ebf2a09ef", "node_type": "1", "metadata": {"page_label": "134", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "1e6495579e1d30b7701a3a475f76f6770d79decea58235c8d73b85462cc089fb", "class_name": "RelatedNodeInfo"}, "3": {"node_id": "e88779bc-44ee-450e-a311-02b8c582a33f", "node_type": "1", "metadata": {"page_label": "135", "file_name": "Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_path": "data/Code G\u00e9n\u00e9ral des Impots 2021.pdf", "file_type": "application/pdf", "file_size": 1752318, "creation_date": "2023-11-19", "last_modified_date": "2023-11-19", "last_accessed_date": "2023-11-19"}, "hash": "16fe00b6a722b49091b10c8a6a7fc239cfb5a2b00eda15b08af0837682e7edc4", "class_name": "RelatedNodeInfo"}}, "hash": "c9264092229427a735c184403052513d7c73fd260cf288f292aa75f4b494e09d", "text": "Section 11 - Valeur de la nue -propri\u00e9t\u00e9 et de l\u2019usufruit \nArt.468. - La valeur de la nue -propri\u00e9t\u00e9 et de l\u2019usufruit des biens meubles et immeubles est \nd\u00e9termin\u00e9e, pour la liquidation et le paiement des droits, ainsi qu\u2019il suit : \n1) Pour les transmissions \u00e0 titre on\u00e9reux de biens autres que cr\u00e9ances, ren tes ou pensions, \npar le prix exprim\u00e9, en y ajoutant toutes les charges en capital, sauf application des \ndispositions de l\u2019article P -855 ci -dessous. \n2) Pour les apports en mariage, les d\u00e9livrances de legs, ainsi que pour les transmissions entre \nvifs \u00e0 titre gratuit ou celles qui s\u2019op\u00e8rent par d\u00e9c\u00e8s des m\u00eames biens, par une \u00e9valuation faite \nde la mani\u00e8re suivante : \n \nAge de \nl\u2019usufruitier Valeur de l\u2019us