{"id":18782,"date":"2016-11-29T00:30:59","date_gmt":"2016-11-28T23:30:59","guid":{"rendered":"https:\/\/valoxy.org\/blog\/?p=18782"},"modified":"2024-09-26T17:00:30","modified_gmt":"2024-09-26T15:00:30","slug":"controle-fiscal-procedure-imposition-doffice","status":"publish","type":"post","link":"https:\/\/valoxy.org\/blog\/controle-fiscal-procedure-imposition-doffice\/","title":{"rendered":"Contr\u00f4le fiscal : la proc\u00e9dure d\u2019imposition d\u2019office"},"content":{"rendered":"<p style=\"text-align: justify;\">La proc\u00e9dure d&rsquo;imposition d&rsquo;office, dite d\u00e9rogatoire, s&rsquo;oppose \u00e0 la proc\u00e9dure normale, aussi appel\u00e9e contradictoire. Ce sont les deux types de proc\u00e9dures en mati\u00e8re de contr\u00f4le fiscal.<\/p>\n<p style=\"text-align: justify;\"><strong>Dans une proc\u00e9dure d\u2019imposition d\u2019office il n\u2019y a pas de discussion : le contribuable ne peut exposer sa situation. Il doit prouver sa bonne foi s&rsquo;il souhaite contester son imposition devant les juridictions.<\/strong><\/p>\n<p style=\"text-align: justify;\">Valoxy, cabinet d&rsquo;expertise comptable dans les Hauts de France, vous pr\u00e9sente aujourd\u2019hui cette proc\u00e9dure.<\/p>\n<h2 style=\"text-align: justify;\">I. Les cas de proc\u00e9dures d\u2019imposition d\u2019office<\/h2>\n<p style=\"text-align: justify;\">Il existe actuellement <strong>cinq cas limitatifs<\/strong> d\u2019imposition d\u2019office :<\/p>\n<ul style=\"text-align: justify;\">\n<li>Le d\u00e9faut ou le retard de production de certaines d\u00e9clarations<\/li>\n<li>Le non-respect de certaines obligations pour les micro-entreprises<\/li>\n<li>Le d\u00e9faut de r\u00e9ponse \u00e0 une demande d\u2019\u00e9claircissement ou de justification<\/li>\n<li>L\u2019opposition \u00e0 contr\u00f4le fiscal<\/li>\n<li>Le d\u00e9faut de d\u00e9signation en France d\u2019un repr\u00e9sentant fiscal pour un non-r\u00e9sident<\/li>\n<\/ul>\n<h3 style=\"padding-left: 30px; text-align: justify;\">A. Le d\u00e9faut ou retard de d\u00e9claration<\/h3>\n<p style=\"text-align: justify;\">La proc\u00e9dure d\u2019imposition d\u2019office va venir sanctionner un contribuable qui ne d\u00e9pose pas, ou d\u00e9pose avec retard, les d\u00e9clarations relatives \u00e0 l\u2019assiette ou \u00e0 l\u2019\u00e9valuation des bases imposables.<img fetchpriority=\"high\" decoding=\"async\" class=\"alignright wp-image-16714\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2016\/07\/reunion-de-travail-2-1.jpg\" alt=\"retard ou d\u00e9faut de d\u00e9claration\" width=\"286\" height=\"190\" srcset=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2016\/07\/reunion-de-travail-2-1.jpg 700w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2016\/07\/reunion-de-travail-2-1-300x199.jpg 300w\" sizes=\"(max-width: 286px) 100vw, 286px\" \/><\/p>\n<p style=\"text-align: justify;\"><strong>La taxation d\u2019office est encourue, sous r\u00e9serve de r\u00e9gularisation en cas de d\u00e9faut ou retard de :<\/strong><\/p>\n<ul style=\"text-align: justify;\">\n<li>d\u00e9claration d\u2019IR, de plus-values, de chiffre d\u2019affaires (TVA, r\u00e9gime du r\u00e9el), des b\u00e9n\u00e9fices imposables \u00e0 l\u2019IS, taxes ou participations assises sur le salaire,<\/li>\n<li>pr\u00e9sentation ou de d\u00e9claration d\u2019un acte \u00e0 enregistrer dans le d\u00e9lai l\u00e9gal en mati\u00e8re de droits d\u2019enregistrement,<\/li>\n<li>production de la d\u00e9claration ISF, ou d\u2019indication de la valeur nette taxable de son patrimoine sur la d\u00e9claration d\u2019ensemble,<\/li>\n<li>production de la d\u00e9claration de b\u00e9n\u00e9fices dans le cadre du r\u00e9gime r\u00e9el (BIC), de la d\u00e9claration contr\u00f4l\u00e9e (BNC) ou des b\u00e9n\u00e9fices agricoles r\u00e9els.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><strong>Dans cette situation, l\u2019administration ne peut proc\u00e9der \u00e0 la taxation d\u2019office que si le contribuable n\u2019a pas r\u00e9gularis\u00e9 sa situation dans les trente jours d\u2019une mise en demeure.<\/strong> En mati\u00e8re d\u2019ISF il convient de pr\u00e9ciser que l\u2019administration doit d\u2019abord notifier au contribuable les bases d\u2019imposition retenues, prouvant que son patrimoine exc\u00e8de les seuils de l\u2019ISF.<\/p>\n<p style=\"text-align: justify;\">La mise en demeure est obligatoire sauf en mati\u00e8re de taxes sur le chiffre d\u2019affaires et imp\u00f4ts assimil\u00e9s.<\/p>\n<p style=\"text-align: justify;\"><strong>Si la mise en demeure n\u2019est pas effectu\u00e9e dans les r\u00e8gles, la taxation d\u2019office n\u2019est pas possible mais le redressement contradictoire reste,\u00a0 lui,\u00a0 possible.<\/strong><\/p>\n<p style=\"text-align: justify;\">Si une r\u00e9gularisation est faite alors il n\u2019y aura pas de taxation d\u2019office mais les p\u00e9nalit\u00e9s pour retard de souscription restent applicables.<\/p>\n<h3 style=\"padding-left: 30px; text-align: justify;\">B. Infractions des micro-entreprises<\/h3>\n<p style=\"text-align: justify;\"><strong>Les r\u00e9sultats imposables selon le r\u00e9gime fiscal des <a href=\"https:\/\/valoxy.org\/blog\/obligations-comptables-micro-entreprise\/\">micro-entreprises<\/a>\u00a0 \u00a0peuvent faire l\u2019objet d\u2019une proc\u00e9dure d\u2019\u00e9valuation d\u2019office sans mise en demeure dans diff\u00e9rents cas. <\/strong><\/p>\n<p style=\"text-align: justify;\"><strong>Ces cas sont les suivants :<\/strong><\/p>\n<ul style=\"text-align: justify;\">\n<li>Le d\u00e9faut d\u2019indication sur la d\u00e9claration d\u2019ensemble du montant du chiffre d\u2019affaires ou des recettes ou des plus ou moins-values<\/li>\n<li>L\u2019insuffisance du montant du CA ou des recettes d\u00e9clar\u00e9es exc\u00e9dant 10% de ce montant<\/li>\n<li>L\u2019insuffisance du montant port\u00e9 sur le registre des achats (en micro-BIC) exc\u00e9dant 10% de ce montant<\/li>\n<li>Infraction aux lois sur le travail dissimul\u00e9 et publicit\u00e9 favorisant ce type de travail<\/li>\n<\/ul>\n<h3 style=\"padding-left: 30px; text-align: justify;\">C. D\u00e9faut de r\u00e9ponse \u00e0 une demande d\u2019\u00e9claircissement ou de justification<\/h3>\n<p style=\"text-align: justify;\">Notamment en mati\u00e8re d\u2019imp\u00f4t sur le revenu, le contribuable qui s\u2019abstient de r\u00e9pondre \u00e0 de telles demandes de l\u2019administration encourt la taxation d\u2019office.<\/p>\n<p style=\"text-align: justify;\"><strong>Ce sera donc le cas :<\/strong><\/p>\n<ul style=\"text-align: justify;\">\n<li><img decoding=\"async\" class=\" wp-image-11307 alignleft\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/stress-3-1.jpg\" alt=\"absence de r\u00e9ponse demande \u00e9claircissement ou justification\" width=\"245\" height=\"163\" srcset=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/stress-3-1.jpg 539w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/stress-3-1-300x200.jpg 300w\" sizes=\"(max-width: 245px) 100vw, 245px\" \/>Si le contribuable ne r\u00e9pond pas, fait une r\u00e9ponse orale, r\u00e9pond hors d\u00e9lai : la taxation d\u2019office sera directement applicable<\/li>\n<li>Si le contribuable r\u00e9pond dans les d\u00e9lais, par \u00e9crit mais que la r\u00e9ponse est jug\u00e9e insuffisante : la taxation d\u2019office sera applicable si le contribuable r\u00e9pond de mani\u00e8re insatisfaisante \u00e0 la mise en demeure de compl\u00e9ter sa premi\u00e8re r\u00e9ponse.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><div class=\"encadre-style\"><strong>Remarque :<\/strong> en cas de d\u00e9faut de r\u00e9ponse ou de r\u00e9ponse insuffisante \u00e0 une demande de justification concernant des avoirs d\u00e9tenus \u00e0 l\u2019\u00e9tranger, la taxation d\u2019office aux droits de mutations \u00e0 titre gratuit est directement applicable.<\/div><\/p>\n<h3 style=\"padding-left: 30px; text-align: justify;\">D. Opposition \u00e0 contr\u00f4le fiscal<\/h3>\n<p style=\"text-align: justify;\"><strong>Si le contribuable, par son fait, ou via le fait d\u2019autres personnes, rend le <a href=\"https:\/\/valoxy.org\/blog\/controle-fiscal-a-la-demande\/\">contr\u00f4le fiscal <\/a>impossible, alors ses bases d\u2019imposition seront \u00e9valu\u00e9es d\u2019office. <\/strong><\/p>\n<p style=\"text-align: justify;\"><strong>Dans ce cas, les droits rappel\u00e9s et les cr\u00e9ances fiscales sont assortis d\u2019un int\u00e9r\u00eat de retard particulier et d\u2019une majoration de 100%.<\/strong><\/p>\n<p style=\"text-align: justify;\">Le contribuable ne pourra pas non plus imputer un certain nombre d\u2019avantages fiscaux.<\/p>\n<p style=\"text-align: justify;\">Enfin, les agents de l\u2019administration peuvent saisir le Procureur de la R\u00e9publique afin d\u2019entamer des poursuites p\u00e9nales. La sanction peut aller jusqu\u2019\u00e0 :<\/p>\n<ul>\n<li style=\"text-align: justify;\">6 mois d\u2019emprisonnement et 25 000 \u20ac d\u2019amende en cas d\u2019opposition individuelle,<\/li>\n<li style=\"text-align: justify;\">6 mois d\u2019emprisonnement avec 7 500 \u20ac d\u2019amende pour chaque participant en cas d\u2019opposition collective.<\/li>\n<\/ul>\n<h3 style=\"padding-left: 30px; text-align: justify;\">E. Le d\u00e9faut de repr\u00e9sentant fiscal en France du non-r\u00e9sident<\/h3>\n<p style=\"text-align: justify;\"><strong>Les personnes physiques qui exercent des activit\u00e9s en France ou y poss\u00e8dent des biens sans y avoir leur domicile fiscal peuvent \u00eatre invit\u00e9s, par le service des imp\u00f4ts, \u00e0 d\u00e9signer, dans un d\u00e9lai de quatre-vingt-dix jours \u00e0 compter de la r\u00e9ception de cette demande, un repr\u00e9sentant en France autoris\u00e9 \u00e0 recevoir les communications relatives \u00e0 l&rsquo;assiette, au recouvrement et au contentieux de l&rsquo;imp\u00f4t.<\/strong><\/p>\n<p style=\"text-align: justify;\">La m\u00eame mesure est pr\u00e9vue par l&rsquo;article 223 quinquies A du CGI <strong>pour les personnes morales exer\u00e7ant des activit\u00e9s en France ou y poss\u00e9dant des biens, sans y avoir leur si\u00e8ge social.<\/strong><\/p>\n<p style=\"text-align: justify;\">L&rsquo;article L 72 du LPF pr\u00e9voit que ces personnes physiques et morales sont tax\u00e9es d&rsquo;office \u00e0 l&rsquo;imp\u00f4t sur le revenu ou \u00e0 l&rsquo;imp\u00f4t sur les soci\u00e9t\u00e9s lorsqu&rsquo;elles n&rsquo;ont pas satisfait dans le d\u00e9lai de quatre-vingt-dix jours \u00e0 la demande de l&rsquo;administration.<\/p>\n<p style=\"text-align: justify;\">L&rsquo;article L 72 A du LPF rend cette proc\u00e9dure de taxation d&rsquo;office applicable \u00e0 l&rsquo;ISF.<\/p>\n<h2 style=\"text-align: justify;\">II. Les cons\u00e9quences d\u2019une proc\u00e9dure\u00a0 d&rsquo;imposition d\u2019office<\/h2>\n<h3 style=\"padding-left: 30px; text-align: justify;\">A. \u00c9tablissement de l\u2019imposition<\/h3>\n<p style=\"text-align: justify;\">L\u2019administration va proc\u00e9der \u00e0 une \u00e9valuation des bases d\u2019imposition aussi pr\u00e9cise que possible. Et ce, gr\u00e2ce aux \u00e9l\u00e9ments d\u2019appr\u00e9ciation qu\u2019elle a en sa possession :<\/p>\n<ul style=\"text-align: justify;\">\n<li>Les d\u00e9penses du contribuable<img decoding=\"async\" class=\"alignright wp-image-16746\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2016\/07\/calcul-retraite-e1620208943539-1.jpg\" alt=\"\u00e9tablissement imposition d'office\" width=\"313\" height=\"176\" srcset=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2016\/07\/calcul-retraite-e1620208943539-1.jpg 700w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2016\/07\/calcul-retraite-e1620208943539-1-300x169.jpg 300w\" sizes=\"(max-width: 313px) 100vw, 313px\" \/><\/li>\n<li>Le train de vie du contribuable<\/li>\n<li>Un enrichissement inexpliqu\u00e9<\/li>\n<li>\u2026<\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><strong>Les bases d\u2019imposition sont assorties de p\u00e9nalit\u00e9s variant selon les infractions en cause. Ces bases d\u2019imposition sont port\u00e9es \u00e0 la connaissance du contribuable ainsi que les \u00e9l\u00e9ments ayant permis leur d\u00e9termination trente jours au moins avant la mise en recouvrement.<\/strong><\/p>\n<p style=\"text-align: justify;\">L\u2019administration doit notamment informer le contribuable<\/p>\n<ul>\n<li style=\"text-align: justify;\">sur <strong>l\u2019origine et la teneur des renseignements et documents \u00e9manant de tiers et utilis\u00e9s dans la proc\u00e9dure,<\/strong><\/li>\n<li style=\"text-align: justify;\">mais aussi en cas de saisie des donn\u00e9es d\u2019une comptabilit\u00e9 informatis\u00e9e par exemple.<\/li>\n<\/ul>\n<h3 style=\"padding-left: 30px; text-align: justify;\">B. Proc\u00e9dure de contestation<\/h3>\n<p style=\"text-align: justify;\">Dans le cadre d&rsquo;une proc\u00e9dure d&rsquo;imposition d&rsquo;office, l\u2019imposition est mise en recouvrement apr\u00e8s observation d\u2019un <strong>d\u00e9lai minimum de trente jours suivant la notification.<\/strong><\/p>\n<p style=\"text-align: justify;\">Le contribuable peut notifier une r\u00e9clamation mais sans pouvoir obtenir de r\u00e9duction ou d\u00e9charge hors preuve d\u2019une exag\u00e9ration de l\u2019imposition.<\/p>\n<p style=\"text-align: justify;\"><strong>Le contribuable aura diff\u00e9rents moyens de prouver sa bonne foi :<\/strong><\/p>\n<ul>\n<li style=\"text-align: justify;\">Attester du montant r\u00e9el de son b\u00e9n\u00e9fice en apportant la preuve d&rsquo;une comptabilit\u00e9 sinc\u00e8re,<\/li>\n<li style=\"text-align: justify;\">Prouver l\u2019exag\u00e9ration des bases d\u2019imposition ou proposer une autre m\u00e9thode d\u2019\u00e9valuation,<\/li>\n<li style=\"text-align: justify;\">Prouver une erreur de l\u2019administration<\/li>\n<li style=\"text-align: justify;\">Il peut \u00e9galement demander une d\u00e9duction des d\u00e9ficits fiscaux constat\u00e9s en cours d\u2019ann\u00e9e<\/li>\n<\/ul>\n<p class=\"p1\"><span class=\"s1\">Pour plus d\u2019informations sur le contr\u00f4le fiscal, retrouvez nos articles sur le blog de Valoxy :<\/span><\/p>\n<ul class=\"ul1\">\n<li class=\"li2\"><span class=\"s2\"><a href=\"https:\/\/valoxy.org\/blog\/controle-fiscal-droit-de-communication\/\"><span class=\"s3\">Contr\u00f4le fiscal : le droit de communication<\/span><\/a><\/span><\/li>\n<li class=\"li2\"><span class=\"s4\"><a href=\"https:\/\/valoxy.org\/blog\/controle-fiscal-garanties-contribuable\/\"><span class=\"s3\">Contr\u00f4le fiscal : quelles garanties pour le contribuable ?<\/span><\/a><\/span><\/li>\n<li class=\"li2\"><span class=\"s4\"><a href=\"https:\/\/valoxy.org\/blog\/peut-on-refuser-un-controle-fiscal-10102014avallau1\/\"><span class=\"s3\">Peut-on refuser un contr\u00f4le fiscal ?<\/span><\/a><\/span><\/li>\n<li class=\"li2\"><span class=\"s4\"><a href=\"https:\/\/valoxy.org\/blog\/controle-fiscal-demandes-de-justification-eclaircissement\/\"><span class=\"s3\">Contr\u00f4le fiscal : les demandes de justification et d\u2019\u00e9claircissement<\/span><\/a><\/span><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>La proc\u00e9dure d&rsquo;imposition d&rsquo;office, dite d\u00e9rogatoire, s&rsquo;oppose \u00e0 la proc\u00e9dure normale, aussi appel\u00e9e contradictoire. Ce sont les deux types de proc\u00e9dures en mati\u00e8re de contr\u00f4le fiscal. Dans une proc\u00e9dure d\u2019imposition d\u2019office il n\u2019y a pas de discussion : le contribuable&#8230;<\/p>\n","protected":false},"author":1,"featured_media":16675,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10],"tags":[66,73],"class_list":["post-18782","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscalite","tag-controle-fiscal","tag-imposition-doffice"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>La proc\u00e9dure d\u2019imposition d\u2019office | Blog Valoxy - Expertise comptable<\/title>\n<meta name=\"description\" content=\"La proc\u00e9dure d&#039;imposition d&#039;office emp\u00eache le contribuable de s&#039;expliquer. 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