{"id":9498,"date":"2024-07-15T18:17:10","date_gmt":"2024-07-15T16:17:10","guid":{"rendered":"https:\/\/redaction.oxygene-benin.bj\/?p=9498"},"modified":"2024-07-15T18:17:10","modified_gmt":"2024-07-15T16:17:10","slug":"tva-en-appui-des-accords-de-siege-detenus-par-les-ong-et-associations-la-dgi-reprecise-les-modalites","status":"publish","type":"post","link":"https:\/\/redaction.oxygene-benin.bj\/?p=9498","title":{"rendered":"TVA en appui des accords de si\u00e8ge d\u00e9tenus par les ONG et associations: La DGI reprecise les modalit\u00e9s"},"content":{"rendered":"<p><em><strong><span style=\"font-size: 14px\">Pour une note circulaire sign\u00e9e du Directeur G\u00e9n\u00e9ral des Imp\u00f4ts, Nicolas YENOUSSI, les modalit\u00e9s d\u2019obtention de l\u2019exon\u00e9ration de la Taxe sur la Valeur Ajout\u00e9e en r\u00e9gime int\u00e9rieur par les ONG et autres associations parties \u00e0 un accord de si\u00e8ge avec le Gouvernement, sont pr\u00e9cis\u00e9es aux responsables desdites organisations. Lire la note.\u00a0<\/span><\/strong><\/em><\/p>\n<p><strong>NOTE CIRCULAIRE Relative aux modalit\u00e9s d\u2019obtention de l\u2019exon\u00e9ration de la Taxe sur la Valeur Ajout\u00e9e en r\u00e9gime int\u00e9rieur par les Organisations Non Gouvernementales et autres associations parties \u00e0 un accord de si\u00e8ge avec le Gouvernement<\/strong><\/p>\n<p>Il m\u2019a \u00e9t\u00e9 donn\u00e9 de constater que les Organisations Non Gouvernementales(ONG) internationales ou autres associations, parties \u00e0 des accords de si\u00e8ge avec le Gouvernement, proc\u00e8dent aux achats locaux en franchise de la Taxe sur la Valeur Ajout\u00e9e (TVA), sur simple pr\u00e9sentation de leurs accords de si\u00e8ge. Cette pratique comporte des risques d\u2019utilisation abusive des exon\u00e9rations. Aussi fait-elle obstruction \u00e0 l\u2019\u00e9valuation exhaustive de l\u2019exon\u00e9ration dont b\u00e9n\u00e9ficie cette cat\u00e9gorie de personnes.<\/p>\n<p>La pr\u00e9sente circulaire pr\u00e9cise les modalit\u00e9s d\u2019obtention de l\u2019exon\u00e9ration de la TVA en appui des accords de si\u00e8ge d\u00e9tenus par les ONG et associations exer\u00e7ant au B\u00e9nin.<\/p>\n<p>Le b\u00e9n\u00e9fice de l\u2019exon\u00e9ration de la TVA pr\u00e9vue en r\u00e9gime int\u00e9rieur dans les Accords de si\u00e8ge est subordonn\u00e9 \u00e0 l\u2019obtention d\u2019une autorisation de vente hors TVA des biens et services voulus par les ONG internationales ou associations parties aux accords. A cet effet, la lettre d\u2019autorisation de vente hors TVA ou de r\u00e9trocession de cr\u00e9dit de TVA (en cas de prestation de services), d\u00e9livr\u00e9e par le Directeur G\u00e9n\u00e9ral des Imp\u00f4ts, ne peut \u00eatre post\u00e9rieure \u00e0 la vente des biens ou services pour lesquels l\u2019autorisation est accord\u00e9e.<\/p>\n<p>Les pi\u00e8ces \u00e0 fournir par l\u2019ONG pour l\u2019obtention de l\u2019autorisation de r\u00e9trocession de cr\u00e9dit de TVA ou l\u2019autorisation de vente hors TVA sont :<\/p>\n<p>&#8211; une demande d\u2019autorisation adress\u00e9e au DGI \u00e0 l\u2019attention de la Mission Fiscale des R\u00e9gimes d\u2019Exception (MFRE) ;<\/p>\n<p>&#8211; une copie du march\u00e9 principal ou du bon de commande principal ;<\/p>\n<p>&#8211; une copie de l\u2019accord de si\u00e8ge ou de la preuve de l\u2019exon\u00e9ration ;<\/p>\n<p>&#8211; une copie de l\u2019originale de la facture proforma du fournisseur.<\/p>\n<p>Le fournisseur ou prestataire de l\u2019ONG ou de l\u2019association ne peut, en aucun cas, livrer un bien ou un service autre que celui pour lequel l\u2019autorisation a \u00e9t\u00e9 accord\u00e9e.<\/p>\n<p>Toute substitution des biens ou services \u00e9num\u00e9r\u00e9s sur les factures proforma fournies lors de la demande d\u2019autorisation d\u2019achat sera consid\u00e9r\u00e9e comme une fraude fiscale et passible des sanctions pr\u00e9vues \u00e0 l\u2019article 504 du Code G\u00e9n\u00e9ral des Imp\u00f4ts.<\/p>\n<p>Tous les acteurs concern\u00e9s sont pri\u00e9s de tenir compte des mesures contenues dans la pr\u00e9sente circulaire. Les difficult\u00e9s rencontr\u00e9es dans sa mise en \u0153uvre doivent imm\u00e9diatement \u00eatre port\u00e9es \u00e0 ma connaissance.<\/p>\n<p>Le Directeur G\u00e9n\u00e9ral des Imp\u00f4ts,<\/p>\n<p>Nicolas YENOUSSI<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Pour une note circulaire sign\u00e9e du Directeur G\u00e9n\u00e9ral des Imp\u00f4ts, Nicolas YENOUSSI, les modalit\u00e9s d\u2019obtention<\/p>\n","protected":false},"author":2,"featured_media":2260,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1007],"tags":[7673,1813,7674,7675],"class_list":["post-9498","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-communique-au-beni-afrique-actualite-benin-actualite-du-gouvernement-du-benin","tag-associations","tag-dgi","tag-impots","tag-ong"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.7 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>TVA en appui des accords de si\u00e8ge d\u00e9tenus par les ONG et associations: La DGI reprecise les modalit\u00e9s - 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