{"id":4974,"date":"2026-09-07T09:45:28","date_gmt":"2026-09-07T09:45:28","guid":{"rendered":"https:\/\/nationalnews24.bj\/?p=4974"},"modified":"2026-09-07T09:45:28","modified_gmt":"2026-09-07T09:45:28","slug":"fiscalite-au-benin-la-dgi-durcit-le-ton-contre-lincivisme-et-generalise-le-prelevement-daib-a-5","status":"publish","type":"post","link":"https:\/\/nationalnews24.bj\/index.php\/2026\/09\/07\/fiscalite-au-benin-la-dgi-durcit-le-ton-contre-lincivisme-et-generalise-le-prelevement-daib-a-5\/","title":{"rendered":"Fiscalit\u00e9 au B\u00e9nin : La DGI durcit le ton contre l\u2019incivisme et g\u00e9n\u00e9ralise le pr\u00e9l\u00e8vement d&rsquo;AIB \u00e0 5 %"},"content":{"rendered":"<p style=\"text-align: justify;\"><em><strong>\u00c0 compter du lundi 7 septembre 2026, la Direction G\u00e9n\u00e9rale des Imp\u00f4ts (DGI) franchit un cap d\u00e9cisif dans sa strat\u00e9gie d\u2019assainissement du paysage fiscal b\u00e9ninois. Conform\u00e9ment aux dispositions des articles 132 (point d) et 135 du Code g\u00e9n\u00e9ral des imp\u00f4ts (CGI), l\u2019institution automatise et g\u00e9n\u00e9ralise le pr\u00e9l\u00e8vement de 5 % au titre de l\u2019Acompte sur Imp\u00f4ts assis sur les B\u00e9n\u00e9fices (AIB) pour l&rsquo;ensemble des personnes morales pr\u00e9sentant un profil non conforme ou non immatricul\u00e9.<\/strong><\/em><!--more--><\/p>\n<p style=\"text-align: justify;\">Cette mesure, qui faisait jusqu&rsquo;alors l&rsquo;objet d&rsquo;une phase pilote cibl\u00e9e sur les personnes physiques et consultants individuels, s&rsquo;\u00e9tend d\u00e9sormais aux entreprises dont l\u2019Identifiant Fiscal Unique (IFU) se trouve d\u00e9sactiv\u00e9 au sein du syst\u00e8me de gestion des contribuables (CFISC).<\/p>\n<p style=\"text-align: justify;\"><strong data-path-to-node=\"3\" data-index-in-node=\"0\">Les d\u00e9faillances cibl\u00e9es et le m\u00e9canisme de r\u00e9gularisation<\/strong><\/p>\n<p style=\"text-align: justify;\">La d\u00e9sactivation d&rsquo;un num\u00e9ro IFU d\u00e9coule de manquements r\u00e9p\u00e9t\u00e9s aux obligations fiscales l\u00e9gales, notamment :<\/p>\n<ul style=\"text-align: justify;\">\n<li><strong data-path-to-node=\"5,0,0\" data-index-in-node=\"0\">L&rsquo;absence de d\u00e9clarations r\u00e9glementaires<\/strong> dans les d\u00e9lais impartis ;<\/li>\n<li><strong data-path-to-node=\"5,1,0\" data-index-in-node=\"0\">Le d\u00e9faut de paiement<\/strong> des imp\u00f4ts et taxes exigibles ;<\/li>\n<li><strong data-path-to-node=\"5,2,0\" data-index-in-node=\"0\">Le non-respect global<\/strong> des exigences administratives imposant une mise \u00e0 jour du dossier fiscal.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Pour les entit\u00e9s vis\u00e9es, la p\u00e9nalit\u00e9 s&rsquo;appliquera de mani\u00e8re automatique : un pr\u00e9compte de 5 % d&rsquo;AIB sera directement adoss\u00e9 \u00e0 chaque facture normalis\u00e9e \u00e9mise. La suspension du pr\u00e9l\u00e8vement d&rsquo;office reste subordonn\u00e9e \u00e0 la r\u00e9gularisation int\u00e9grale de la situation fiscale de l&rsquo;entreprise aupr\u00e8s des services comp\u00e9tents. Toutefois, la DGI pr\u00e9cise qu&rsquo;un droit \u00e0 compensation est pr\u00e9vu pour les structures confront\u00e9es \u00e0 une non-conformit\u00e9 temporaire une fois leur dossier r\u00e9gularis\u00e9.<\/p>\n<p style=\"text-align: justify;\"><strong data-path-to-node=\"7\" data-index-in-node=\"0\">Proc\u00e9dures administratives et d\u00e9marches requises<\/strong><\/p>\n<p style=\"text-align: justify;\">Afin de se conformer \u00e0 la nouvelle directive, deux trajectoires se dessinent pour les contributeurs :<\/p>\n<ul style=\"text-align: justify;\">\n<li><strong data-path-to-node=\"9,0,0\" data-index-in-node=\"0\">Soci\u00e9t\u00e9s r\u00e9pertori\u00e9es mais suspendues :<\/strong> Se rapprocher du centre des imp\u00f4ts de rattachement, liquider les arri\u00e9r\u00e9s d\u00e9claratifs ou financiers, puis solliciter la r\u00e9activation de l&rsquo;IFU.<\/li>\n<li><strong data-path-to-node=\"9,1,0\" data-index-in-node=\"0\">Nouvelles entit\u00e9s non immatricul\u00e9es :<\/strong> D\u00e9poser un dossier complet comprenant les statuts, le Registre du Commerce et du Cr\u00e9dit Mobilier (RCCM) ou l&rsquo;autorisation d&rsquo;exercer, la publication l\u00e9gale et la justification de la localisation g\u00e9ographique.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Les jeunes entreprises de moins de douze mois continuent de b\u00e9n\u00e9ficier des mesures d&rsquo;incitation fiscale existantes, sous r\u00e9serve d&rsquo;accomplir dans les plus brefs d\u00e9lais leurs formalit\u00e9s d&rsquo;immatriculation. Pour toute assistance administrative, le Centre d&rsquo;appels de la DGI demeure joignable au num\u00e9ro vert 133.<\/p>\n<!--CusAds0-->\n<div style=\"font-size: 0px; height: 0px; line-height: 0px; margin: 0; padding: 0; clear: both;\"><\/div>","protected":false},"excerpt":{"rendered":"<p>\u00c0 compter du lundi 7 septembre 2026, la Direction G\u00e9n\u00e9rale des Imp\u00f4ts (DGI) franchit un cap d\u00e9cisif dans sa strat\u00e9gie d\u2019assainissement du paysage fiscal b\u00e9ninois. Conform\u00e9ment aux dispositions des articles 132 (point d) et 135 du Code g\u00e9n\u00e9ral des imp\u00f4ts (CGI), l\u2019institution automatise et g\u00e9n\u00e9ralise le pr\u00e9l\u00e8vement de 5 % au titre de l\u2019Acompte sur [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":4975,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[69,64,63],"tags":[],"class_list":["post-4974","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-science","category-politique","category-une"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.9 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Fiscalit\u00e9 au B\u00e9nin : La DGI durcit le ton contre l\u2019incivisme et g\u00e9n\u00e9ralise le pr\u00e9l\u00e8vement d&#039;AIB \u00e0 5 % -<\/title>\n<meta name=\"description\" content=\"Fiscalit\u00e9 au B\u00e9nin : La DGI 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