{"id":71676,"date":"2026-04-30T09:38:34","date_gmt":"2026-04-30T09:38:34","guid":{"rendered":"https:\/\/dekkbi.com\/?p=71676"},"modified":"2026-04-30T16:01:24","modified_gmt":"2026-04-30T16:01:24","slug":"candidature-de-macky-a-lonu-la-convergence-citoyenne-en-audience-chez-le-khalife-general-des-layene","status":"publish","type":"post","link":"https:\/\/dekkbi.com\/?p=71676","title":{"rendered":"RAPPEL RELATIF AUX MODALIT\u00c9S DE R\u00c8GLEMENT DU DEUXI\u00c8ME ACOMPTE D&rsquo;IMP\u00d4T SUR LE REVENU (IR\/AP) ET D&rsquo;IMP\u00d4T SUR LES SOCI\u00c9T\u00c9S (IS\/AP)"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">La Direction du Recouvrement de la DGID informe les usagers n&rsquo;ayant pas re\u00e7u d&rsquo;avis d&rsquo;appel, que <strong>le paiement du deuxi\u00e8me acompte d&rsquo;imp\u00f4t sur le revenu (IR\/AP) et d&rsquo;imp\u00f4t sur les soci\u00e9t\u00e9s (IS\/AP) pour l&rsquo;ann\u00e9e 2026 <\/strong>doit, conform\u00e9ment aux dispositions de <strong>l&rsquo;article 216 du Code g\u00e9n\u00e9ral des Imp\u00f4ts (CGI)<\/strong>, \u00eatre effectu\u00e9 par voie de liquidation spontan\u00e9e.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Conform\u00e9ment aux dispositions de <strong>l&rsquo;article 214 dudit CGI<\/strong>, le r\u00e8glement du deuxi\u00e8me acompte doit intervenir au plus tard <strong>le 30 avril<\/strong>. Le paiement dans le d\u00e9lai l\u00e9gal permet d&rsquo;\u00e9viter les amendes et int\u00e9r\u00eats de retard.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Chaque acompte est \u00e9gal au tiers de l&rsquo;imp\u00f4t d\u00fb sur les r\u00e9sultats du dernier exercice impos\u00e9 au titre de l&rsquo;ann\u00e9e pr\u00e9c\u00e9dente. En cas d\u2019exercice d\u2019une dur\u00e9e inf\u00e9rieure ou sup\u00e9rieure \u00e0 un an, les acomptes sont calcul\u00e9s sur la base des b\u00e9n\u00e9\ufb01ces rapport\u00e9s \u00e0 une p\u00e9riode de douze mois.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Par ailleurs, en application de <strong>l&rsquo;article 217 du CGI, <\/strong>les contribuables estimant que le montant d\u00e9j\u00e0 vers\u00e9 au titre du premier acompte est \u00e9gal ou sup\u00e9rieur \u00e0 l&rsquo;imp\u00f4t total dont ils seront redevables pour l&rsquo;exercice en cours, ont la facult\u00e9 de solliciter une dispense de versement par lettre adress\u00e9e au Chef du bureau de recouvrement de leur centre de rattachement.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pour plus&nbsp; d\u2019informations&nbsp; veuillez&nbsp; appeler&nbsp; aux&nbsp; num\u00e9ros&nbsp; suivants&nbsp; :&nbsp; <strong>78<\/strong><strong> <\/strong><strong>831<\/strong><strong> <\/strong><strong>11<\/strong><strong> <\/strong><strong>11<\/strong><strong><\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\/78 851 11 11<\/strong>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>La Direction du Recouvrement de la DGID informe les usagers n&rsquo;ayant pas re\u00e7u d&rsquo;avis d&rsquo;appel, que le paiement du deuxi\u00e8me<\/p>\n","protected":false},"author":1,"featured_media":30281,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[6],"tags":[],"class_list":["post-71676","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-politics"],"_links":{"self":[{"href":"https:\/\/dekkbi.com\/index.php?rest_route=\/wp\/v2\/posts\/71676","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/dekkbi.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/dekkbi.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/dekkbi.com\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/dekkbi.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=71676"}],"version-history":[{"count":2,"href":"https:\/\/dekkbi.com\/index.php?rest_route=\/wp\/v2\/posts\/71676\/revisions"}],"predecessor-version":[{"id":71740,"href":"https:\/\/dekkbi.com\/index.php?rest_route=\/wp\/v2\/posts\/71676\/revisions\/71740"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/dekkbi.com\/index.php?rest_route=\/wp\/v2\/media\/30281"}],"wp:attachment":[{"href":"https:\/\/dekkbi.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=71676"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/dekkbi.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=71676"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/dekkbi.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=71676"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}