×
Erreur
Avertissement : impossible de se connecter à service-public.fr
Les données affichées sont susceptibles de ne pas être à jour. : - F38095.xml
Warning: fread(): SSL: Connection reset by peer in
/home/clients/00e44ea6f1dfef62345b028112382532/web/components/com_joomladministration/models/joomladministration.php on line
1029
Warning: fread(): SSL: Connection reset by peer in
/home/clients/00e44ea6f1dfef62345b028112382532/web/components/com_joomladministration/models/joomladministration.php on line
1029
Warning: fread(): SSL: Connection reset by peer in
/home/clients/00e44ea6f1dfef62345b028112382532/web/components/com_joomladministration/models/joomladministration.php on line
1029
Warning: fread(): SSL: Connection reset by peer in
/home/clients/00e44ea6f1dfef62345b028112382532/web/components/com_joomladministration/models/joomladministration.php on line
1029
Warning: fread(): SSL: Connection reset by peer in
/home/clients/00e44ea6f1dfef62345b028112382532/web/components/com_joomladministration/models/joomladministration.php on line
1029
Warning: fread(): SSL: Connection reset by peer in
/home/clients/00e44ea6f1dfef62345b028112382532/web/components/com_joomladministration/models/joomladministration.php on line
1029
Warning: fread(): SSL: Connection reset by peer in
/home/clients/00e44ea6f1dfef62345b028112382532/web/components/com_joomladministration/models/joomladministration.php on line
1029
Warning: fread(): SSL: Connection reset by peer in
/home/clients/00e44ea6f1dfef62345b028112382532/web/components/com_joomladministration/models/joomladministration.php on line
1029
Warning: fread(): SSL: Connection reset by peer in
/home/clients/00e44ea6f1dfef62345b028112382532/web/components/com_joomladministration/models/joomladministration.php on line
1029
Warning: fread(): SSL: Connection reset by peer in
/home/clients/00e44ea6f1dfef62345b028112382532/web/components/com_joomladministration/models/joomladministration.php on line
1029
Warning: fread(): SSL: Connection reset by peer in
/home/clients/00e44ea6f1dfef62345b028112382532/web/components/com_joomladministration/models/joomladministration.php on line
1029
Warning: fread(): SSL: Connection reset by peer in
/home/clients/00e44ea6f1dfef62345b028112382532/web/components/com_joomladministration/models/joomladministration.php on line
1029
Warning: fread(): SSL: Connection reset by peer in
/home/clients/00e44ea6f1dfef62345b028112382532/web/components/com_joomladministration/models/joomladministration.php on line
1029
Warning: fread(): SSL: Connection reset by peer in
/home/clients/00e44ea6f1dfef62345b028112382532/web/components/com_joomladministration/models/joomladministration.php on line
1029
Warning: fread(): SSL: Connection reset by peer in
/home/clients/00e44ea6f1dfef62345b028112382532/web/components/com_joomladministration/models/joomladministration.php on line
1029
Warning: fread(): SSL: Connection reset by peer in
/home/clients/00e44ea6f1dfef62345b028112382532/web/components/com_joomladministration/models/joomladministration.php on line
1029
Warning: fread(): SSL: Connection reset by peer in
/home/clients/00e44ea6f1dfef62345b028112382532/web/components/com_joomladministration/models/joomladministration.php on line
1029
Warning: fread(): SSL: Connection reset by peer in
/home/clients/00e44ea6f1dfef62345b028112382532/web/components/com_joomladministration/models/joomladministration.php on line
1029
Warning: fread(): SSL: Connection reset by peer in
/home/clients/00e44ea6f1dfef62345b028112382532/web/components/com_joomladministration/models/joomladministration.php on line
1029
Warning: fread(): SSL: Connection reset by peer in
/home/clients/00e44ea6f1dfef62345b028112382532/web/components/com_joomladministration/models/joomladministration.php on line
1029
Warning: fread(): SSL: Connection reset by peer in
/home/clients/00e44ea6f1dfef62345b028112382532/web/components/com_joomladministration/models/joomladministration.php on line
1029
Warning: fread(): SSL: Connection reset by peer in
/home/clients/00e44ea6f1dfef62345b028112382532/web/components/com_joomladministration/models/joomladministration.php on line
1029
Warning: fread(): SSL: Connection reset by peer in
/home/clients/00e44ea6f1dfef62345b028112382532/web/components/com_joomladministration/models/joomladministration.php on line
1029
Warning: fread(): SSL: Connection reset by peer in
/home/clients/00e44ea6f1dfef62345b028112382532/web/components/com_joomladministration/models/joomladministration.php on line
1029
Warning: fread(): SSL: Connection reset by peer in
/home/clients/00e44ea6f1dfef62345b028112382532/web/components/com_joomladministration/models/joomladministration.php on line
1029
Warning: fread(): SSL: Connection reset by peer in
/home/clients/00e44ea6f1dfef62345b028112382532/web/components/com_joomladministration/models/joomladministration.php on line
1029
Warning: fread(): SSL: Connection reset by peer in
/home/clients/00e44ea6f1dfef62345b028112382532/web/components/com_joomladministration/models/joomladministration.php on line
1029
Warning: fread(): SSL: Connection reset by peer in
/home/clients/00e44ea6f1dfef62345b028112382532/web/components/com_joomladministration/models/joomladministration.php on line
1029
Warning: fread(): SSL: Connection reset by peer in
/home/clients/00e44ea6f1dfef62345b028112382532/web/components/com_joomladministration/models/joomladministration.php on line
1029
Warning: fread(): SSL: Connection reset by peer in
/home/clients/00e44ea6f1dfef62345b028112382532/web/components/com_joomladministration/models/joomladministration.php on line
1029
Warning: fread(): SSL: Connection reset by peer in
/home/clients/00e44ea6f1dfef62345b028112382532/web/components/com_joomladministration/models/joomladministration.php on line
1029
Warning: fread(): SSL: Connection reset by peer in
/home/clients/00e44ea6f1dfef62345b028112382532/web/components/com_joomladministration/models/joomladministration.php on line
1029
Warning: fread(): SSL: Connection reset by peer in
/home/clients/00e44ea6f1dfef62345b028112382532/web/components/com_joomladministration/models/joomladministration.php on line
1029
Warning: fread(): SSL: Connection reset by peer in
/home/clients/00e44ea6f1dfef62345b028112382532/web/components/com_joomladministration/models/joomladministration.php on line
1029
Warning: fread(): SSL: Connection reset by peer in
/home/clients/00e44ea6f1dfef62345b028112382532/web/components/com_joomladministration/models/joomladministration.php on line
1029
Warning: fread(): SSL: Connection reset by peer in
/home/clients/00e44ea6f1dfef62345b028112382532/web/components/com_joomladministration/models/joomladministration.php on line
1029
Warning: fread(): SSL: Connection reset by peer in
/home/clients/00e44ea6f1dfef62345b028112382532/web/components/com_joomladministration/models/joomladministration.php on line
1029
Warning: fread(): SSL: Connection reset by peer in
/home/clients/00e44ea6f1dfef62345b028112382532/web/components/com_joomladministration/models/joomladministration.php on line
1029
Warning: fread(): SSL: Connection reset by peer in
/home/clients/00e44ea6f1dfef62345b028112382532/web/components/com_joomladministration/models/joomladministration.php on line
1029
Warning: fread(): SSL: Connection reset by peer in
/home/clients/00e44ea6f1dfef62345b028112382532/web/components/com_joomladministration/models/joomladministration.php on line
1029
Warning: fread(): SSL: Connection reset by peer in
/home/clients/00e44ea6f1dfef62345b028112382532/web/components/com_joomladministration/models/joomladministration.php on line
1029
Warning: fread(): SSL: Connection reset by peer in
/home/clients/00e44ea6f1dfef62345b028112382532/web/components/com_joomladministration/models/joomladministration.php on line
1029
Warning: fread(): SSL: Connection reset by peer in
/home/clients/00e44ea6f1dfef62345b028112382532/web/components/com_joomladministration/models/joomladministration.php on line
1029
Warning: fread(): SSL: Connection reset by peer in
/home/clients/00e44ea6f1dfef62345b028112382532/web/components/com_joomladministration/models/joomladministration.php on line
1029
Warning: fread(): SSL: Connection reset by peer in
/home/clients/00e44ea6f1dfef62345b028112382532/web/components/com_joomladministration/models/joomladministration.php on line
1029
Warning: fread(): SSL: Connection reset by peer in
/home/clients/00e44ea6f1dfef62345b028112382532/web/components/com_joomladministration/models/joomladministration.php on line
1029
Warning: fread(): SSL: Connection reset by peer in
/home/clients/00e44ea6f1dfef62345b028112382532/web/components/com_joomladministration/models/joomladministration.php on line
1029
Warning: fread(): SSL: Connection reset by peer in
/home/clients/00e44ea6f1dfef62345b028112382532/web/components/com_joomladministration/models/joomladministration.php on line
1029
Warning: fread(): SSL: Connection reset by peer in
/home/clients/00e44ea6f1dfef62345b028112382532/web/components/com_joomladministration/models/joomladministration.php on line
1029
Warning: fread(): SSL: Connection reset by peer in
/home/clients/00e44ea6f1dfef62345b028112382532/web/components/com_joomladministration/models/joomladministration.php on line
1029
Warning: fread(): SSL: Connection reset by peer in
/home/clients/00e44ea6f1dfef62345b028112382532/web/components/com_joomladministration/models/joomladministration.php on line
1029
Warning: fread(): SSL: Connection reset by peer in
/home/clients/00e44ea6f1dfef62345b028112382532/web/components/com_joomladministration/models/joomladministration.php on line
1029
Warning: fread(): SSL: Connection reset by peer in
/home/clients/00e44ea6f1dfef62345b028112382532/web/components/com_joomladministration/models/joomladministration.php on line
1029
Warning: fread(): SSL: Connection reset by peer in
/home/clients/00e44ea6f1dfef62345b028112382532/web/components/com_joomladministration/models/joomladministration.php on line
1029
Warning: fread(): SSL: Connection reset by peer in
/home/clients/00e44ea6f1dfef62345b028112382532/web/components/com_joomladministration/models/joomladministration.php on line
1029
Warning: fread(): SSL: Connection reset by peer in
/home/clients/00e44ea6f1dfef62345b028112382532/web/components/com_joomladministration/models/joomladministration.php on line
1029
Warning: fread(): SSL: Connection reset by peer in
/home/clients/00e44ea6f1dfef62345b028112382532/web/components/com_joomladministration/models/joomladministration.php on line
1029
Warning: fread(): SSL: Connection reset by peer in
/home/clients/00e44ea6f1dfef62345b028112382532/web/components/com_joomladministration/models/joomladministration.php on line
1029
Warning: fread(): SSL: Connection reset by peer in
/home/clients/00e44ea6f1dfef62345b028112382532/web/components/com_joomladministration/models/joomladministration.php on line
1029
Warning: fread(): SSL: Connection reset by peer in
/home/clients/00e44ea6f1dfef62345b028112382532/web/components/com_joomladministration/models/joomladministration.php on line
1029
Warning: fread(): SSL: Connection reset by peer in
/home/clients/00e44ea6f1dfef62345b028112382532/web/components/com_joomladministration/models/joomladministration.php on line
1029
Warning: fread(): SSL: Connection reset by peer in
/home/clients/00e44ea6f1dfef62345b028112382532/web/components/com_joomladministration/models/joomladministration.php on line
1029
Warning: fread(): SSL: Connection reset by peer in
/home/clients/00e44ea6f1dfef62345b028112382532/web/components/com_joomladministration/models/joomladministration.php on line
1029
Warning: fread(): SSL: Connection reset by peer in
/home/clients/00e44ea6f1dfef62345b028112382532/web/components/com_joomladministration/models/joomladministration.php on line
1029
Warning: fread(): SSL: Connection reset by peer in
/home/clients/00e44ea6f1dfef62345b028112382532/web/components/com_joomladministration/models/joomladministration.php on line
1029
Warning: fread(): SSL: Connection reset by peer in
/home/clients/00e44ea6f1dfef62345b028112382532/web/components/com_joomladministration/models/joomladministration.php on line
1029
Warning: fread(): SSL: Connection reset by peer in
/home/clients/00e44ea6f1dfef62345b028112382532/web/components/com_joomladministration/models/joomladministration.php on line
1029
Warning: fread(): SSL: Connection reset by peer in
/home/clients/00e44ea6f1dfef62345b028112382532/web/components/com_joomladministration/models/joomladministration.php on line
1029
Warning: fread(): SSL: Connection reset by peer in
/home/clients/00e44ea6f1dfef62345b028112382532/web/components/com_joomladministration/models/joomladministration.php on line
1029
Warning: fread(): SSL: Connection reset by peer in
/home/clients/00e44ea6f1dfef62345b028112382532/web/components/com_joomladministration/models/joomladministration.php on line
1029
Warning: fread(): SSL: Connection reset by peer in
/home/clients/00e44ea6f1dfef62345b028112382532/web/components/com_joomladministration/models/joomladministration.php on line
1029
Warning: fread(): SSL: Connection reset by peer in
/home/clients/00e44ea6f1dfef62345b028112382532/web/components/com_joomladministration/models/joomladministration.php on line
1029
Warning: fread(): SSL: Connection reset by peer in
/home/clients/00e44ea6f1dfef62345b028112382532/web/components/com_joomladministration/models/joomladministration.php on line
1029
Warning: fread(): SSL: Connection reset by peer in
/home/clients/00e44ea6f1dfef62345b028112382532/web/components/com_joomladministration/models/joomladministration.php on line
1029
Warning: fread(): SSL: Connection reset by peer in
/home/clients/00e44ea6f1dfef62345b028112382532/web/components/com_joomladministration/models/joomladministration.php on line
1029
Warning: fread(): SSL: Connection reset by peer in
/home/clients/00e44ea6f1dfef62345b028112382532/web/components/com_joomladministration/models/joomladministration.php on line
1029
Warning: fread(): SSL: Connection reset by peer in
/home/clients/00e44ea6f1dfef62345b028112382532/web/components/com_joomladministration/models/joomladministration.php on line
1029
Warning: fread(): SSL: Connection reset by peer in
/home/clients/00e44ea6f1dfef62345b028112382532/web/components/com_joomladministration/models/joomladministration.php on line
1029
Warning: fread(): SSL: Connection reset by peer in
/home/clients/00e44ea6f1dfef62345b028112382532/web/components/com_joomladministration/models/joomladministration.php on line
1029
Warning: fread(): SSL: Connection reset by peer in
/home/clients/00e44ea6f1dfef62345b028112382532/web/components/com_joomladministration/models/joomladministration.php on line
1029
Warning: fread(): SSL: Connection reset by peer in
/home/clients/00e44ea6f1dfef62345b028112382532/web/components/com_joomladministration/models/joomladministration.php on line
1029
Warning: fread(): SSL: Connection reset by peer in
/home/clients/00e44ea6f1dfef62345b028112382532/web/components/com_joomladministration/models/joomladministration.php on line
1029
Warning: fread(): SSL: Connection reset by peer in
/home/clients/00e44ea6f1dfef62345b028112382532/web/components/com_joomladministration/models/joomladministration.php on line
1029
Warning: fread(): SSL: Connection reset by peer in
/home/clients/00e44ea6f1dfef62345b028112382532/web/components/com_joomladministration/models/joomladministration.php on line
1029
Warning: fread(): SSL: Connection reset by peer in
/home/clients/00e44ea6f1dfef62345b028112382532/web/components/com_joomladministration/models/joomladministration.php on line
1029
Warning: fread(): SSL: Connection reset by peer in
/home/clients/00e44ea6f1dfef62345b028112382532/web/components/com_joomladministration/models/joomladministration.php on line
1029
Warning: fread(): SSL: Connection reset by peer in
/home/clients/00e44ea6f1dfef62345b028112382532/web/components/com_joomladministration/models/joomladministration.php on line
1029
Guide des droits et des démarches administratives
Demander une remise ou une modération à l'administration fiscale
Fiche pratique
Si une entreprise rencontre des difficultés financières, elle peut demander une remise ou une modération de son impôt à l'administration fiscale. Ces demandes ne concernent que les entreprises qui font l'objet d'une procédure de conciliation, de sauvegarde ou de redressement judiciaire.
Pour en savoir plus sur la demande de délais de paiement auprès de l'administration fiscale, vous pouvez consulter la fiche dédiée à l'entreprise individuelle (micro-entreprise comprise) ou à la société.
Une entreprise peut faire une demande de remise ou de modération lorsqu'elle a des difficultés à payer ses impôts. Il ne s'agit pas d'une contestation de l'impôt à payer mais bien de la remise d'une partie ou de la totalité de la somme due.
La remise ou la modération d'un impôt est réservée aux entreprises qui sont les plus en difficultés. Elle intervient généralement après que des délais de paiement ont été accordés pour aider l'entreprise à faire face à ses difficultés.
La remise correspond à l'abandon total d'un impôt, la modération quant à elle correspond à une remise partielle d'impôt.
La remise de dette doit avoir pour objectif de faciliter la restructuration financière de l'entreprise en difficulté, la poursuite de son activité économique et le maintien de l'emploi. Ainsi, lorsque l'entreprise n'est plus viable, aucune remise ou modération ne peut être accordée.
L'administration fiscale peut accorder des remises ou des modérations des éléments suivants :
Impôt lorsque l'entreprise est dans l'impossibilité de payer par suite de difficultés financières
Amendes fiscales, majorations d'impôt définitives ou frais de poursuites
Tous les impôts ne peuvent pas faire l'objet d'une remise ou d'une modération.
Par exemple, les impôts suivants ne peuvent pas faire l'objet d'une remise ou d'une modération :
Droits d'enregistrement
Impôt sur la fortune immobilière (IFI)
Taxe de publicité foncière
Droits de timbre
Taxe sur le chiffre d'affaires (ex : TGAP, contribution sur les boissons non alcooliques...)
Prélèvement à la source
L'entreprise en difficulté ou un mandataire peut faire la demande de remise ou de majoration. La demande doit être adressée au service des impôts des entreprises (SIE) dont l'entreprise dépend.
Service des impôts des entreprises du centre des finances publiques du Vigan
30 A, route du Pont-de-la-Croix
BP 71006
30123 Le Vigan Cedex
Tél. : 04 99 92 02 00
Fax. : 04 99 92 02 14
Horaires d'ouverture :
Le mardi : 08h30 - 12h00 / 13h30 - 16h30
Le jeudi : 08h30 - 12h00 / 13h30 - 16h30
Le lundi : 08h30 - 12h00
Informations complémentaires :
Site internet
E-mail
Il peut s'agir d'une demande écrite par courrier ou orale lors d'un rendez-vous avec un conseiller.
La demande doit être faite à titre individuel et être signée par la personne qui a rédigé la demande.
Elle doit contenir les indications nécessaires pour identifier l'imposition pour laquelle l'entreprise souhaite avoir une remise ou une modération. Elle doit être accompagnée de l'un des documents suivants :
La demande ne peut être faite qu'après la mise en recouvrement de l'impôt (moment où l'impôt est exigible) concerné par la demande de remise ou de modération est faite.
L'administration fiscale dispose de 2 mois pour répondre à la demande de l'entreprise. En cas d'absence de réponse, la demande est considérée comme étant rejetée.
Lorsque la demande de l'entreprise est plus complexe, ce délai peut passer à 4 mois. L'administration informe alors l'entreprise de l'augmentation du délai.
L'administration fiscale peut donner une des réponses suivantes :
Modifié le 27/11/2024
- Entreprendre Service Public / Direction de l'information légale et administrative (Premier ministre)
