{"id":1595,"date":"2025-02-25T13:58:30","date_gmt":"2025-02-25T13:58:30","guid":{"rendered":"https:\/\/bakertillygabon.com\/?p=1595"},"modified":"2025-02-28T10:32:48","modified_gmt":"2025-02-28T10:32:48","slug":"lecart-de-reevaluation-libre-des-immobilisations-corporelles-est-immediatement-imposable","status":"publish","type":"post","link":"https:\/\/bakertillygabon.com\/en\/2025\/02\/25\/lecart-de-reevaluation-libre-des-immobilisations-corporelles-est-immediatement-imposable\/","title":{"rendered":"L\u2019\u00e9cart de r\u00e9\u00e9valuation libre des immobilisations corporelles est imm\u00e9diatement imposable."},"content":{"rendered":"
\n
\"\"<\/figure>\n<\/div>\n\n\n

Nous remercions Monsieur le Directeur G\u00e9n\u00e9ral des Imp\u00f4ts (GABON) pour avoir r\u00e9pondu avec pr\u00e9cision et r\u00e9activit\u00e9 \u00e0 notre demande de rescrit.<\/p>\n\n\n\n

En effet, dans le cadre d\u2019une mission de conseil pour un de nos clients confront\u00e9 \u00e0 une probl\u00e9matique de fonds propres, nous avons effectu\u00e9 une mission de r\u00e9\u00e9valuation libre des immobilisations corporelles de ce dernier.<\/p>\n\n\n\n

Afin de prendre une d\u00e9cision sur la finalisation de cet exercice, sur sa mise en \u0153uvre compl\u00e8te et sans risque de non-conformit\u00e9 fiscale, eut \u00e9gard \u00e0 l\u2019absence de toute r\u00e9f\u00e9rence dans le code g\u00e9n\u00e9ral actuel des imp\u00f4ts (\u00e0 jour de la LF 2025) et m\u00eame dans les autres sources de droit, nous avons effectu\u00e9 un rescrit fiscal aupr\u00e8s du Directeur G\u00e9n\u00e9ral des imp\u00f4ts.<\/p>\n\n\n\n

Le rescrit est une proc\u00e9dure permettant \u00e0 un contribuable de demander \u00e0 l’administration fiscale une prise de position formelle sur l’interpr\u00e9tation d’une situation de fait au regard d’un texte fiscal. Cette proc\u00e9dure offre une s\u00e9curit\u00e9 juridique, car l’administration ne peut pas revenir sur sa position lors d’un contr\u00f4le fiscal ult\u00e9rieur, \u00e0 condition que le contribuable ait respect\u00e9 les termes de la demande et agi de bonne foi. La r\u00e9ponse de l’administration est opposable lors d’un contr\u00f4le fiscal, tant que les conditions initiales sont respect\u00e9es. Le rescrit est confidentiel.<\/p>\n\n\n\n

Une liste des rescrits du DGI est publi\u00e9e sur le site de la DGI du Gabon.  <\/p>\n\n\n\n

<\/p>\n\n\n\n

<\/p>\n\n\n\n

Gildas HOUNGLA<\/strong>
Responsable du p\u00f4le expertise comptable et fiscalit\u00e9
Baker Tilly Gabon's business<\/a><\/p>\n\n\n\n

gi.houngla@bakertillygabon.com<\/a><\/p>\n\n\n\n

#fiscalit\u00e9 #R\u00e9\u00e9valuation #Expertise<\/p>\n\n\n\n

<\/p>","protected":false},"excerpt":{"rendered":"

Nous remercions Monsieur le Directeur G\u00e9n\u00e9ral des Imp\u00f4ts (GABON) pour avoir r\u00e9pondu avec pr\u00e9cision et r\u00e9activit\u00e9 \u00e0 notre demande de rescrit.<\/p>","protected":false},"author":2,"featured_media":1596,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"advgb_blocks_editor_width":"","advgb_blocks_columns_visual_guide":"","footnotes":""},"categories":[26],"tags":[],"class_list":["post-1595","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-non-classe-fr"],"yoast_head":"\nL\u2019\u00e9cart de r\u00e9\u00e9valuation libre des immobilisations corporelles est imm\u00e9diatement imposable. - Baker Tilly Gabon<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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