{"id":24644,"date":"2022-03-06T18:20:24","date_gmt":"2022-03-06T17:20:24","guid":{"rendered":"https:\/\/lepotentiel.bj\/?p=24644"},"modified":"2022-03-06T18:20:24","modified_gmt":"2022-03-06T17:20:24","slug":"modalites-dapplication-des-dispositions-fiscales-relatives-a-laib-dimportants-details-apportes-par-le-dgi","status":"publish","type":"post","link":"https:\/\/lepotentiel.bj\/?p=24644","title":{"rendered":"Modalit\u00e9s d\u2019application des dispositions fiscales relatives \u00e0 l\u2019AIB : d&rsquo;importants d\u00e9tails apport\u00e9s par le DGI"},"content":{"rendered":"\n<p>Le Directeur g\u00e9n\u00e9ral des imp\u00f4ts, Nicolas Yenoussi \u00e0 travers la Circulaire N\u00b00307\/Mef\/Dc\/Sgm\/Dgi\/Dlc relative aux modalit\u00e9s d\u2019application des dispositions fiscales relatives \u00e0 l\u2019Acompte sur imp\u00f4t assis sur les b\u00e9n\u00e9fices (Aib) en date du 03 mars 2022 apporte quelques pr\u00e9cisions non moins importantes aux modifications du champ d\u2019application de l\u2019Aib et aux taux applicables. <\/p>\n\n\n\n<p>Il s&rsquo;agit en effet, des modifications dues \u00e0 la loi N\u00b02021-15 du 23 d\u00e9cembre 2021, portant Code g\u00e9n\u00e9ral des imp\u00f4ts en R\u00e9publique du B\u00e9nin, entr\u00e9e en vigueur le 1er janvier 2022.<\/p>\n\n\n\n<p class=\"has-text-align-center\"><img decoding=\"async\" class=\"wp-image-24649\" style=\"width: 350px;\" src=\"https:\/\/lepotentiel.bj\/wp-content\/uploads\/2022\/03\/IMG-20220306-WA0002.jpg\" alt=\"\"><\/p>\n\n\n\n<p class=\"has-text-align-center\"><img decoding=\"async\" class=\"wp-image-24648\" style=\"width: 350px;\" src=\"https:\/\/lepotentiel.bj\/wp-content\/uploads\/2022\/03\/IMG-20220306-WA0004.jpg\" alt=\"\"><\/p>\n\n\n\n<p class=\"has-text-align-center\"><img decoding=\"async\" class=\"wp-image-24647\" style=\"width: 350px;\" src=\"https:\/\/lepotentiel.bj\/wp-content\/uploads\/2022\/03\/IMG-20220306-WA0001.jpg\" alt=\"\"><\/p>\n\n\n\n<p class=\"has-text-align-center\"><img decoding=\"async\" class=\"wp-image-24646\" style=\"width: 350px;\" src=\"https:\/\/lepotentiel.bj\/wp-content\/uploads\/2022\/03\/IMG-20220306-WA0003.jpg\" alt=\"\"><\/p>\n\n\n\n<p class=\"has-text-align-center\"><img decoding=\"async\" class=\"wp-image-24645\" style=\"width: 350px;\" src=\"https:\/\/lepotentiel.bj\/wp-content\/uploads\/2022\/03\/IMG-20220306-WA0000.jpg\" alt=\"\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Le Directeur g\u00e9n\u00e9ral des imp\u00f4ts, Nicolas Yenoussi \u00e0 travers la Circulaire N\u00b00307\/Mef\/Dc\/Sgm\/Dgi\/Dlc relative aux modalit\u00e9s d\u2019application des dispositions fiscales relatives \u00e0 l\u2019Acompte sur imp\u00f4t assis sur les b\u00e9n\u00e9fices (Aib) en date du 03 mars 2022 apporte quelques pr\u00e9cisions non moins importantes aux modifications du champ d\u2019application de l\u2019Aib et aux taux applicables. Il s&rsquo;agit en [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":8515,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[34,77],"tags":[3497,5731],"class_list":["post-24644","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actualite","category-economie","tag-direction-generale-des-impots","tag-modalites-dapplication-des-dispositions-fiscales-relatives-a-laib"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Modalit\u00e9s d\u2019application des dispositions fiscales relatives \u00e0 l\u2019AIB : d&#039;importants d\u00e9tails apport\u00e9s par le DGI - Le Potentiel<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/lepotentiel.bj\/?p=24644\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Modalit\u00e9s d\u2019application des dispositions fiscales relatives \u00e0 l\u2019AIB : d&#039;importants d\u00e9tails apport\u00e9s par le DGI - Le Potentiel\" \/>\n<meta property=\"og:description\" content=\"Le Directeur g\u00e9n\u00e9ral des imp\u00f4ts, Nicolas Yenoussi \u00e0 travers la Circulaire N\u00b00307\/Mef\/Dc\/Sgm\/Dgi\/Dlc relative aux modalit\u00e9s d\u2019application des dispositions fiscales relatives \u00e0 l\u2019Acompte sur imp\u00f4t assis sur les b\u00e9n\u00e9fices (Aib) en date du 03 mars 2022 apporte quelques pr\u00e9cisions non moins importantes aux modifications du champ d\u2019application de l\u2019Aib et aux taux applicables. 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