{"id":1008,"date":"2020-12-07T05:45:00","date_gmt":"2020-12-07T04:45:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/controle-fiscal-qui-peut-emettre-un-avis-de-mise-en-recouvrement\/"},"modified":"2021-04-28T03:00:45","modified_gmt":"2021-04-28T01:00:45","slug":"controle-fiscal-qui-peut-emettre-un-avis-de-mise-en-recouvrement","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/controle-fiscal-qui-peut-emettre-un-avis-de-mise-en-recouvrement\/","title":{"rendered":"Contr\u00f4le fiscal : qui peut \u00e9mettre un avis de mise en recouvrement ?"},"content":{"rendered":"<p >Pour \u00eatre valable, un avis de mise en recouvrement doit, en principe, \u00eatre \u00e9mis par le comptable public charg\u00e9 du recouvrement de l\u2019imp\u00f4t. Toutefois, depuis le 1er d\u00e9cembre 2020, il existe une d\u00e9rogation \u00e0 ce principe. Laquelle ?<\/p>\n<div>\n<h2> Avis de mise en recouvrement : un principe, une d\u00e9rogation\u2026<\/h2>\n<p>En principe, le comptable public comp\u00e9tent pour \u00e9tablir l&#8217;avis de mise en recouvrement (AMR) est soit celui du lieu de d\u00e9claration ou d&#8217;imposition, soit, dans le cas o\u00f9 ce lieu a \u00e9t\u00e9 ou aurait d\u00fb \u00eatre modifi\u00e9, celui comp\u00e9tent \u00e0 l&#8217;issue de ce changement.<\/p>\n<p>Pour m\u00e9moire, l\u2019administration adresse un AMR aux personnes n\u2019ayant pas spontan\u00e9ment pay\u00e9 leur imp\u00f4t dans le d\u00e9lai l\u00e9gal, ou ne l\u2019ayant pay\u00e9 que partiellement. Il sera donc utilis\u00e9 :<\/p>\n<ul>\n<li>en cas de d\u00e9faut de paiement spontan\u00e9 de l\u2019imp\u00f4t ;<\/li>\n<li>ou \u00e0 l\u2019occasion d\u2019une proc\u00e9dure de contr\u00f4le fiscal (rectification, \u00e9valuation des bases d\u2019imposition ou taxation d\u2019office) ;<\/li>\n<li>ou pour le recouvrement des p\u00e9nalit\u00e9s, des frais, etc., li\u00e9s \u00e0 l\u2019imp\u00f4t non acquitt\u00e9.<\/li>\n<\/ul>\n<p>Depuis le 1er d\u00e9cembre 2020, par d\u00e9rogation, certains comptables publics sp\u00e9cialement d\u00e9sign\u00e9s par le Gouvernement et qui ne sont pas normalement comp\u00e9tents g\u00e9ographiquement parlant, peuvent \u00e9tablir des AMR relatifs aux d\u00e9clarations ou actes d\u00e9pos\u00e9s, ou qui auraient d\u00fb l\u2019\u00eatre, au titre de la publicit\u00e9 fonci\u00e8re et de l\u2019enregistrement.<\/p>\n<p>La liste des services des imp\u00f4ts des entreprises auxquels sont rattach\u00e9s ces comptables publics est consultable ici.<\/p>\n<p>Notez \u00e9galement que depuis le 1er d\u00e9cembre 2020, ces m\u00eames comptables publics sp\u00e9cialement d\u00e9sign\u00e9s sont autoris\u00e9s \u00e0 renouveler ou \u00e0 mettre en \u0153uvre les garanties financi\u00e8res prises initialement par un autre comptable public.<\/p>\n<p>Source :<\/p>\n<ul>\n<li>D\u00e9cret n\u00b0 2020-1471 du 27 novembre 2020 relatif aux garanties prises par les comptables publics et au recouvrement forc\u00e9 des cr\u00e9ances d&#8217;enregistrement et de publicit\u00e9 fonci\u00e8re<\/li>\n<li>Arr\u00eat\u00e9 du 27 novembre 2020 relatif aux services charg\u00e9s du recouvrement forc\u00e9 des cr\u00e9ances d&#8217;enregistrement et de publicit\u00e9 fonci\u00e8re<\/li>\n<\/ul>\n<p><a href=\"https:\/\/www.weblex.fr\/weblex-actualite\/controle-fiscal-qui-peut-emettre-un-avis-de-mise-en-recouvrement\" target=\"_blank\" rel=\"noopener\">Contr\u00f4le fiscal : qui peut \u00e9mettre un avis de mise en recouvrement ?<\/a> \u00a9 Copyright WebLex &#8211; 2020<\/p>\n<\/div>\n<p><img src='https:\/\/www.weblex.fr\/images\/flux_actus\/recouvrement.jpg'><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Pour \u00eatre valable, un avis de mise en recouvrement doit, en principe, \u00eatre \u00e9mis par le comptable public charg\u00e9 du recouvrement de l\u2019imp\u00f4t. Toutefois, depuis le 1er d\u00e9cembre 2020, il existe une d\u00e9rogation \u00e0 ce principe. Laquelle ?<\/p>\n","protected":false},"author":0,"featured_media":4465,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-1008","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actu-fiscale","category-actualites"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Contr\u00f4le fiscal : qui peut \u00e9mettre un avis de mise en recouvrement ? - Cabinet Magar<\/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:\/\/www.cabinet-magar.fr\/de\/actualites\/controle-fiscal-qui-peut-emettre-un-avis-de-mise-en-recouvrement\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Contr\u00f4le fiscal : qui peut \u00e9mettre un avis de mise en recouvrement ? - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Pour \u00eatre valable, un avis de mise en recouvrement doit, en principe, \u00eatre \u00e9mis par le comptable public charg\u00e9 du recouvrement de l\u2019imp\u00f4t. 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