{"id":18630,"date":"2022-11-16T10:57:04","date_gmt":"2022-11-16T09:57:04","guid":{"rendered":"https:\/\/congopubonline.com\/?p=18630"},"modified":"2022-11-17T09:50:14","modified_gmt":"2022-11-17T08:50:14","slug":"assemblee-nationale-la-loi-sur-limpot-sur-les-societes-et-le-revenu-des-personnes-physiques-et-celle-portant-reformes-des-procedures-fiscales-declaree-recevable-par-les-deputes-nationaux","status":"publish","type":"post","link":"https:\/\/congopubonline.com\/?p=18630","title":{"rendered":"Assembl\u00e9e Nationale : La loi sur l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s et le revenu des personnes physiques et celle portant r\u00e9formes des proc\u00e9dures fiscales d\u00e9clar\u00e9e recevable par les d\u00e9put\u00e9s nationaux."},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><strong>Dirig\u00e9e par le pr\u00e9sident de l\u2019Assembl\u00e9e nationale, la pl\u00e9ni\u00e8re de ce mardi 15 novembre 2022, a essentiellement port\u00e9 sur le d\u00e9bat sur le projet de loi de l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s et le revenu des personnes physiques et la loi portant modification et compl\u00e8tant la loi n\u00b0004\/2003 du 13 mars 2003 portant r\u00e9formes des proc\u00e9dures fiscales.<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Apr\u00e8s d\u00e9bat et d\u00e9lib\u00e9ration les deux projets de lois ont \u00e9t\u00e9 d\u00e9clar\u00e9s recevables et envoy\u00e9s \u00e0 la Commission ECOFIN qui a 7 jours pour toiletter ces textes de lois.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Faisant l\u2019\u00e9conomie du projet, le ministre des Finances, Nicolas Kazadi, a pr\u00e9sent\u00e9 ce projet de loi comme une correction des lacunes de l\u2019Ordonnance-loi n\u00b069\/009 du 10 f\u00e9vrier 1969, instituant en RDC, en mati\u00e8re de revenus des personnes physiques et des personnes morales, un syst\u00e8me d\u2019imposition comprenant trois c\u00e9dules ayant chacune des r\u00e8gles d\u2019assiette et des taux sp\u00e9cifiques. Il s\u2019agit notamment des revenus locatifs, des revenus des capitaux mobiliers et les revenus professionnels comprenant les r\u00e9mun\u00e9rations et les b\u00e9n\u00e9fices et profits.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">L&rsquo;inconv\u00e9nient de ce syst\u00e8me d&rsquo;imposition est de ne pas faire la distinction entre la fiscalit\u00e9 des soci\u00e9t\u00e9s et celle des personnes physiques. Raison pour laquelle cette loi institue deux imp\u00f4ts distincts : l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s et celui sur les personnes physiques (IRPP).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pour lui, l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s s\u2019applique uniquement aux b\u00e9n\u00e9fices r\u00e9alis\u00e9s par les soci\u00e9t\u00e9s et autres personnes morales, alors que l\u2019imp\u00f4t sur les revenus des personnes physiques s\u2019applique exclusivement aux revenus r\u00e9alis\u00e9s par les personnes physiques.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">L\u2019imp\u00f4t sur les soci\u00e9t\u00e9s s\u2019applique aux b\u00e9n\u00e9fices provenant des activit\u00e9s industrielles, commerciales, immobili\u00e8res, artisanales ou agricoles exerc\u00e9es en RDC, sous r\u00e9serve des dispositions de conventions fiscales internationales.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">La base imposable est de 30% aux b\u00e9n\u00e9fices r\u00e9alis\u00e9s par les soci\u00e9t\u00e9s et autres personnes morales.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pour ce qui est de l\u2019imp\u00f4t sur les revenus des personnes physiques, le ministre a pr\u00e9cis\u00e9 qu\u2019il s\u2019applique aux revenus cat\u00e9goriels ci-apr\u00e8s : les revenus salariaux et assimil\u00e9s ; les plus-values r\u00e9alis\u00e9es par les personnes physiques ; les b\u00e9n\u00e9fices des activit\u00e9s industrielles, commerciales, immobili\u00e8res et artisanales, les b\u00e9n\u00e9fices des professions non commerciales, les b\u00e9n\u00e9fices de l\u2019exploitation agricoles.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Entretemps, l\u2019introduction dans le syst\u00e8me fiscal congolais de l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s et l\u2019imp\u00f4t sur les personnes physiques appelle la modification de la loi n\u00b0004\/2003 du 13 mars 2003 portant r\u00e9forme des proc\u00e9dures fiscales. Ces modifications se rapportent aux dispositions particuli\u00e8res relatives aux obligations d\u00e9claratives, aux modalit\u00e9s d\u2019exercice de contr\u00f4le et aux modalit\u00e9s de recouvrement.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">En ce qui concerne les obligations d\u00e9claratives, la pr\u00e9sente loi introduit des dispositions particuli\u00e8res concernant les d\u00e9clarations de l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s et celle de l\u2019imp\u00f4t sur le revenu des personnes physiques ; la d\u00e9claration de retenue \u00e0 la source de l\u2019imp\u00f4t sur le revenu des personnes physiques dans les cat\u00e9gories de revenus salariaux et revenus assimil\u00e9s, de revenus des capitaux mobiliers et de plus-values r\u00e9alis\u00e9es, la d\u00e9claration du pr\u00e9l\u00e8vement sur les prestataires des services non-r\u00e9sidents, la d\u00e9claration de la cotisation exceptionnelle \u00e0 charge des entreprises employant un personnel expatri\u00e9.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Rappellons que Nicolas Kazadi au cours du briefing presse du lundi 24 octobre \u00e9voqu\u00e9 les probl\u00e8me qui ronge la fiscalit\u00e9 du pays tout en martelant sur ses deux projets de loi soumis au Conseil des ministres pour examen et approbation notamment relatif \u00e0 l&rsquo;Imp\u00f4t sur les soci\u00e9t\u00e9s et \u00e0 l&rsquo;imp\u00f4t sur le revenu des personnes physiques ainsi que le Projet de loi modifiant et compl\u00e9tant la loi du 14 mars 2003 portant r\u00e9forme des&nbsp; proc\u00e9dures fiscales.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Tabitha-Tifanny Moseka<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>CONGO PUB Online<\/strong><\/p>\n<div class='epvc-post-count'><span class='epvc-eye'><\/span>  <span class=\"epvc-count\"> 360<\/span><span class='epvc-label'> Vues<\/span><\/div>","protected":false},"excerpt":{"rendered":"<p>Dirig\u00e9e par le pr\u00e9sident de l\u2019Assembl\u00e9e nationale, la pl\u00e9ni\u00e8re de ce mardi 15 novembre 2022, a essentiellement port\u00e9 sur le d\u00e9bat sur le projet de loi de l\u2019imp\u00f4t sur les&hellip;<\/p>\n","protected":false},"author":1,"featured_media":15933,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"content-type":"","_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[58],"tags":[],"class_list":["post-18630","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-politiques"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v25.4 (Yoast SEO v27.8) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Assembl\u00e9e Nationale : La loi sur l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s et le revenu des personnes physiques et celle portant r\u00e9formes des proc\u00e9dures fiscales d\u00e9clar\u00e9e recevable par les d\u00e9put\u00e9s nationaux. - Congo Pub Online<\/title>\n<meta name=\"description\" content=\"Assembl\u00e9e Nationale : La loi sur l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s et le revenu des personnes physiques et celle portant r\u00e9formes des proc\u00e9dures fiscales d\u00e9clar\u00e9e recevable par les d\u00e9put\u00e9s nationaux. Politique\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/congopubonline.com\/?p=18630\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Assembl\u00e9e Nationale : La loi sur l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s et le revenu des personnes physiques et celle portant r\u00e9formes des proc\u00e9dures fiscales d\u00e9clar\u00e9e recevable par les d\u00e9put\u00e9s nationaux.\" \/>\n<meta property=\"og:description\" content=\"Assembl\u00e9e Nationale : La loi sur l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s et le revenu des personnes physiques et celle portant r\u00e9formes des proc\u00e9dures fiscales d\u00e9clar\u00e9e recevable par les d\u00e9put\u00e9s nationaux. 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