{"id":9178,"date":"2014-11-10T15:18:12","date_gmt":"2014-11-10T14:18:12","guid":{"rendered":"https:\/\/valoxy.org\/blog\/?p=9178"},"modified":"2024-06-13T12:16:52","modified_gmt":"2024-06-13T10:16:52","slug":"controle-fiscal-combien-de-temps-ca-dure-10112014avalchrib1","status":"publish","type":"post","link":"https:\/\/valoxy.org\/blog\/controle-fiscal-combien-de-temps-ca-dure-10112014avalchrib1\/","title":{"rendered":"Dur\u00e9e du contr\u00f4le fiscal dans les TPE"},"content":{"rendered":"<p>Un \u00ab\u00a0avis de v\u00e9rification de comptabilit\u00e9\u00a0\u00bb vient d\u2019arriver dans votre bo\u00eete aux lettres, par courrier recommand\u00e9. Vous \u00eates bon pour un contr\u00f4le fiscal\u00a0! Combien de temps allez-vous subir cette p\u00e9riode d\u00e9licate\u00a0?<\/p>\n<p><span class=\"exergue\">Valoxy,\u00a0<\/span><span class=\"s1\">cabinet d\u2019expertise comptable dans les Hauts-de-France, <\/span><span class=\"exergue\">vous dit tout sur la dur\u00e9e d\u2019un contr\u00f4le fiscal dans les petites entreprises.<\/span><\/p>\n<figure id=\"attachment_6323\" aria-describedby=\"caption-attachment-6323\" style=\"width: 192px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\"wp-image-6323 \" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/09\/fired-by-the-boss-300x297.jpg\" alt=\"contr\u00f4le fiscal\" width=\"192\" height=\"190\" \/><figcaption id=\"caption-attachment-6323\" class=\"wp-caption-text\">Petites entreprises\u00a0: combien de temps dure un contr\u00f4le fiscal\u00a0?<\/figcaption><\/figure>\n<h2>Le d\u00e9lai entre la r\u00e9ception de l\u2019avis et le premier rendez-vou<strong>s du contr\u00f4le<\/strong><\/h2>\n<p>En th\u00e9orie, vous d\u00e9couvrez l&rsquo;avis de <a href=\"https:\/\/valoxy.org\/blog\/verification-de-comptabilite\/\">v\u00e9rification de comptabilit\u00e9 (ou contr\u00f4le fiscal)<\/a>\u00a015 jours \u00e0 3 semaines avant la date du premier rendez-vous avec l\u2019agent du fisc. En pratique, le courrier peut arriver au dernier moment\u00a0! <span class=\"exergue\">La loi sugg\u00e8re n\u00e9anmoins un minimum de 2 jours francs entre sa date de r\u00e9ception et le d\u00e9marrage du contr\u00f4le,<\/span> ceci pour vous permettre de pr\u00e9parer toutes les pi\u00e8ces n\u00e9cessaires et de vous faire accompagner par un expert. <span class=\"exergue\">En dessous de ce d\u00e9lai, la proc\u00e9dure pourra \u00eatre consid\u00e9r\u00e9e comme irr\u00e9guli\u00e8re<\/span>.<\/p>\n<p>En g\u00e9n\u00e9ral, l\u2019avis est envoy\u00e9 par courrier recommand\u00e9 avec accus\u00e9 de r\u00e9ception, mais ce n\u2019est pas une obligation l\u00e9gale.<\/p>\n<h2>La prescription d&rsquo;un contr\u00f4le fiscal<\/h2>\n<p><span class=\"exergue\">Le contr\u00f4le ne peut pas porter sur des exercices ant\u00e9rieurs aux trois derni\u00e8res ann\u00e9es d\u2019activit\u00e9.<\/span><\/p>\n<h2>La dur\u00e9e l\u00e9gale du contr\u00f4le pour les \u00ab petites entreprises \u00bb<\/h2>\n<p><span class=\"exergue\"><strong><img decoding=\"async\" class=\"alignright wp-image-6472 \" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/10\/dossiers-300x300.jpg\" alt=\"contr\u00f4le fiscal\" width=\"209\" height=\"209\" \/><\/strong>Un contr\u00f4le fiscal, \u00e0 savoir la v\u00e9rification sur place des pi\u00e8ces juridiques et comptables par un agent du fisc, ne doit pas exc\u00e9der 3 mois pour les \u00ab\u00a0petites entreprises\u00a0\u00bb.<\/span><\/p>\n<p>Qu\u2019est-ce qu\u2019une petite entreprise\u00a0? C\u2019est <span class=\"exergue\">une entreprise dont <\/span><a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/chiffre-d-affaires-entreprise\/\" target=\"_self\" rel=\"noopener\">le chiffre d\u2019affaires<\/a> <span class=\"exergue\">hors taxes ne d\u00e9passe pas, pour chaque exercice comptable v\u00e9rifi\u00e9, les seuils du r\u00e9gime d\u2019imposition du r\u00e9el simplifi\u00e9,<\/span> \u00e0 savoir\u00a0:<\/p>\n<ul>\n<li>\u00a0777\u00a0000 euros hors taxes pour les entreprises industrielles, commerciales et de fourniture de logements<\/li>\n<li>234\u00a0000 euros hors taxes pour les autres activit\u00e9s, \u00e0 savoir les prestations de services et les professions lib\u00e9rales<\/li>\n<\/ul>\n<p><em>(Article\u00a0302 septies A du code g\u00e9n\u00e9ral des imp\u00f4ts)<\/em><\/p>\n<div class=\"encadre-style\">Attention, \u00e0 partir d\u2019un exercice comptable dont le chiffre d\u2019affaires exc\u00e8de ces seuils, le d\u00e9lai de trois mois pourra \u00eatre prolong\u00e9.<\/p>\n<p>C\u2019est bien le contr\u00f4le qui peut s\u2019\u00e9tendre sur 3 mois. L\u2019expiration du d\u00e9lai n\u2019interdit pas \u00e0 l\u2019agent des imp\u00f4ts de revenir dans vos locaux pour examiner par la suite les observations ou requ\u00eates ult\u00e9rieures, puis \u00e9changer avec vous.<\/div>\n<h2>Un d\u00e9bat contradictoire durant le contr\u00f4le<\/h2>\n<p><span class=\"exergue\">D\u2019ailleurs, le d\u00e9lai de 3 mois doit inclure un temps pour d\u00e9battre.<\/span><span class=\"exergue\">\u00a0On parle de d\u00e9bat oral, dans le respect du contradictoire,<\/span> c\u2019est-\u00e0-dire que chacune des parties dispose d\u2019un temps pour avancer ses arguments et \u00e9changer ses pi\u00e8ces. En th\u00e9orie, les \u00e9changes doivent perdurer tout au long du contr\u00f4le. En pratique, l\u2019agent pr\u00e9voit un moment \u00e0 l\u2019issue de son contr\u00f4le ou de chacune de ses observations. (Voir notre article <a href=\"https:\/\/valoxy.org\/blog\/controle-fiscal-demandes-de-justification-eclaircissement\/#5\">Les demandes de justification et d\u2019\u00e9claircissement<\/a>).<\/p>\n<h2>Le contr\u00f4le fiscal en pratique<\/h2>\n<p><img decoding=\"async\" class=\"alignright wp-image-5700 \" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/07\/faux-documents-300x224.jpg\" alt=\"contr\u00f4le fiscal\" width=\"192\" height=\"143\" \/><\/p>\n<p>Bienvenue chez vous\u00a0! <span class=\"exergue\">L\u2019agent s\u2019installe dans vos locaux, \u00e0 raison d\u2019une dizaine de visites par mois, qui peuvent durer une demi-journ\u00e9e ou une journ\u00e9e enti\u00e8re.<\/span> Les investigations ont lieu aux heures normales d\u2019activit\u00e9 de l\u2019entreprise.<\/p>\n<p>Si vous \u00eates en cong\u00e9s, vous ne pourrez pas vous opposer \u00e0 l\u2019arriv\u00e9e du contr\u00f4leur dans vos locaux, au risque d\u2019\u00eatre poursuivi pour \u00ab opposition au contr\u00f4le fiscal \u00bb. (Voir notre article <a href=\"https:\/\/valoxy.org\/blog\/peut-on-refuser-un-controle-fiscal-10102014avallau1\/\">Peut-on refuser un contr\u00f4le fiscal ?<\/a>). <span class=\"exergue\">En revanche, n\u2019h\u00e9sitez pas \u00e0 lui proposer de se rendre au cabinet de votre <\/span><a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/lexpert-comptable\/\" target=\"_self\" rel=\"noopener\">expert-comptable<\/a>, qui d\u00e9tient toutes les pi\u00e8ces justificatives.<\/p>\n<p>Avec l\u2019accord de tous, le contr\u00f4le peut avoir lieu <strong>au cabinet comptable de l\u2019entreprise<\/strong>.<\/p>\n<p><strong><div class=\"encadre-style\">En conclusion,<\/strong> le contr\u00f4le fiscal reste encadr\u00e9. N\u2019installez pas votre contr\u00f4leur \u00e0 la cave\u00a0! Ni dans votre propre bureau, ce qui lui donnerait le sentiment d\u2019\u00eatre \u00e9pi\u00e9. D\u2019autant que le monde ne s\u2019arr\u00eate pas de tourner pendant un contr\u00f4le fiscal. Vous continuerez vous-m\u00eame \u00e0 vaquer \u00e0 vos propres occupations, tout en restant \u00ab\u00a0\u00e0 port\u00e9e de main\u00a0\u00bb de l\u2019agent en cas de besoin.<\/p>\n<p><span class=\"exergue\">Pr\u00e9voyez un endroit accueillant disposant des commodit\u00e9s habituelles, <a title=\"Le r\u00f4le et les responsabilit\u00e9s de l\u2019expert-comptable\" href=\"https:\/\/valoxy.org\/blog\/role-et-responsabilites-de-l-expert-comptable\/\" target=\"_blank\" rel=\"noopener\">anticipez le contr\u00f4le \u00e0 l\u2019aide de votre expert-comptable<\/a> et surtout, souriez\u00a0!<\/div><\/span><\/p>\n<p>Pour plus d\u2019informations sur le contr\u00f4le fiscal, consultez nos autres articles sur le blog de Valoxy :<\/p>\n<ul>\n<li><a href=\"https:\/\/valoxy.org\/blog\/controle-fiscal-a-la-demande\/\">Le contr\u00f4le fiscal \u00e0 la demande d\u2019une PME<\/a><\/li>\n<li><a href=\"https:\/\/valoxy.org\/blog\/controle-fiscal-droit-de-communication\/\">Le droit de communication<\/a><\/li>\n<li><a href=\"https:\/\/valoxy.org\/blog\/controle-fiscal-procedure-imposition-doffice\/\">La proc\u00e9dure d\u2019imposition d\u2019office<\/a><\/li>\n<li><a href=\"https:\/\/valoxy.org\/blog\/controle-fiscal-redressement-negocier-04092014avallau1\/\">Que peut-on n\u00e9gocier en cas de redressement ?<\/a><\/li>\n<li><a href=\"https:\/\/valoxy.org\/blog\/controle-fiscal-garanties-contribuable\/\">Quelles garanties pour le contribuable ?<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Un \u00ab\u00a0avis de v\u00e9rification de comptabilit\u00e9\u00a0\u00bb vient d\u2019arriver dans votre bo\u00eete aux lettres, par courrier recommand\u00e9. Vous \u00eates bon pour un contr\u00f4le fiscal\u00a0! Combien de temps allez-vous subir cette p\u00e9riode d\u00e9licate\u00a0? Valoxy,\u00a0cabinet d\u2019expertise comptable dans les Hauts-de-France, vous dit tout&#8230;<\/p>\n","protected":false},"author":1,"featured_media":6431,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10],"tags":[],"class_list":["post-9178","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscalite"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Dur\u00e9e du contr\u00f4le fiscal dans les TPE | Blog Valoxy - Expertise comptable<\/title>\n<meta name=\"description\" content=\"A partir de la r\u00e9ception d&#039;un &quot;avis de v\u00e9rification de comptabilit\u00e9&quot;, le contr\u00f4le fiscal en TPE peut durer environ trois mois\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link 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