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Nouvelles mesures incitatives au niveau fiscal : Le civisme commence par l'impôt - Algerie360
Le ministère des Finances à travers sa direction générale des impôts vient de lancer une campagne de vulgarisation et de sensibilisation auprès des contribuables via les portes ouvertes du 21 au 25 de ce mois en cours.
Cet espace dédié spécialement en l’honneur du civisme fiscal, se veut comme une halte pour les fiscalistes afin de mettre l’accent sur la réalité de l’impôt en général et les nouveautés en termes de produits fiscaux destinées aux contribuables en particulier. C’est d’ailleurs l’intitulé que Abdelmalek Boulfekhar, directeur régional de la fiscalité insiste à rappeler à qui veut savoir quant à l’objectif tracé de ces portes ouvertes sur le monde de la fiscalité.Dans ce sens, Abdelmalek Boulfekhar explique que «ces journées viennent à point nommé pour faire connaître à nos contribuables les facilitations et les produits qui pourraient en bénéficier dans le cadre des allègements fiscaux», mentionne-t-il.
La direction générale des impôts a lancé une opération incitative qui concerne les petits commerçants qui se débattent dans la spirale fiscale et ses lourdeurs bureaucratiques. Cette nouvelle opération est estampillée sous le sceau de l’«Impôt forfaitaire unique (IFU)», ce nouveau produit «est un impôt forfaitaire unique qui remplace l’impôt sur le revenu global (IRG) et l’impôt sur les bénéfices des sociétés (IBS), ce produit (IFU), couvre outre l’IRG ou l’IBS, la TVA et la TAP», précise le directeur des impôts d’Alger-Centre Bendriss Mohamed Toufik. Le responsable régional des impôts Abdelmalek Boulfekhar rappelle que le but de ces mesures incitatives c’est «la modernisation de l’outil fiscal et le mettre au service de contribuable pour qu’il puisse s’acquitter de ses impôts sur la base de ses convictions et non pas comme une sorte de contrainte», souligne Abdelmalek Boulfekhar, directeur régional des impôts. Dans ce sillage, le responsable régional table beaucoup sur le civisme des contribuables pour que la démarche fiscale puisse réussir et pour que l’impôt ne devienne plus synonyme de coercition, telle est l’approche que vise à asseoir le directeur régional avec ses jeunes cadres dans une perspective foncièrement libératrice de la fonction fiscale.
L’impôt forfaitaire unique (IFU), se veut comme une mesure de facilitation pour une catégorie de contribuables, surtout les petits commerçants ou ceux qui exercent une activité à caractère industriel, artisanal ou profession non commerciale et dont le chiffre d’affaires annuel n’excédant pas trente millions de dinars (30.000.000 DA). Cela concerne aussi les promoteurs d’investissement exerçant une activité ou porteurs de projets éligibles à l’un des dispositifs d’aides à l’emploi: Ansej, Angem ou Cnac, et que leur chiffre d’affaires annuel n’excède pas 30.000.000 DA. A titre de rappel, cette nouvelle mesure incitative qui s’exprime sous le label du (IFU), permet à ceux qui sont concernés de bénéficier des exonérations allant jusqu’à 50% du montant de celui prévu à l’article 365 Bis du Code des impôts directs et taxes assimilées. C’est dire que cette mesure répond beaucoup plus à des catégories d’entrepreneurs et de petits commerçants et des artisans dans un seul but, celui de rendre l’outil fiscal à la disposition des contribuables et encourager davantage le recouvrement en fluidifiant la procédure fiscale, en faisant en sorte que le contribuable ne sera plus dans une posture de figurant, mais bel et bien un acteur à part entière.
La direction générale des impôts, en optant pour la rencontre directe avec les citoyens-contribuables, vise à encourager et élargir l’assiette fiscale, et aussi, entreprendre des mesures de simplification et d’assouplissement de l’impôt en général et celui qui touche le volet forfaitaire unique (IFU). Dans le même sens, le directeur régional Abdelmalek Boulfekhar souligne que «toute la dynamique initiée sur le plan des facilitations fiscales, s’inscrit dans une logique qui permet à l’administration fiscale d’accompagner les entreprises et se proposer comme partenaire au service de l’économie du pays», explique Abdelmalek Boulefkhar, directeur régional des impôts. Il y a un deuxième aspect qui n’est pas des moindres en matière de mesures incitatives pour renforcer et élargir la sphère de la fiscalité, il s’agit bel et bien d’un élément nouveau qui vient d’être déclenché par la direction générale des impôts, c’est le rééchelonnement des dettes fiscales des entreprises en difficultés financières.
Cette opération qui permettra de résorber et juguler beaucoup de contentieux des entreprises qui connaissent des situations inextricables, voire sans issue. Par rapport à ce volet, le directeur régional Abdelmalek Boulfekhar indique que «les entreprises qui éprouvent des difficultés à faire face à leurs échéances financières et, notamment, celles qui n’arrivent pas à payer l’intégralité des impositions mises à leur charge, peuvent bénéficier du dispositif de rééchelonnement des dettes fiscales», en ajoutant que «cela doit être justifié par un document dûment diligenté par les pouvoirs publics, pour que la procédure du rééchelonnement soit mise en action», affirme-t-il.
Les entreprises qui adhèrent à ce dispositif et qui respectent l’échéancier de paiement bénéficient de la remise totale des pénalités (d’assiette et de recouvrement) mises à leur charge.Pour ainsi clarifier la démarche, c’est que l’entreprise qui adhère à ce dispositif et qui sera reconnue en tant que telle, aura à traiter directement avec le receveur; c’est fini les pérégrinations qui ressemblent au parcours de combattant. C’est là où la modernisation fiscale prend toute sa dimension.
Les dettes fiscales concernées par ce dispositif sont celles qui se rapportent à des impositions exigibles et revêtent un caractère définitif, c’est-à-dire les impositions ne faisant pas l’objet de contestation ou celles pour lesquelles toutes les voies de recours contentieuses ont été épuisées. Ce dispositif concerne toutes les dettes fiscales quelle que soit leur origine, c’est-à-dire contrôle fiscal ou régularisations relatives aux déclarations déposées sans paiement. Ce volet strictement technique est corroboré par une démarche qui vise à réconcilier le contribuable avec l’administration fiscale, c’est une manière de faire de ce dernier, c’est-à-dire le contribuable, une pierre d’achoppement dans la mise en oeuvre de toute réforme ou modernisation fiscale qui renforce et consolide l’esprit de la solidarité nationale et celle de la pérennité de l’Etat.