Délais de prescription: modifications
Auteur | Sophie Vanhaelst |
En exécution de l'article 354, al. 1 CIR, l'impôt doit être établi dans un délai de trois ans à partir du 1er janvier de l'année qui désigne l'exercice d'imposition pour lequel l'impôt est dû.
A titre d'exemple, les revenus d'une société qui clôture au 31 décembre 2002 se rattache à l'exercice d'imposition 2003 et l'impôt devra donc être établi au plus tard au 31 décembre 2005. Au-delà de cette date, les revenus de ce bilan sont atteints par la prescription sauf l'hypothèse d'une fraude fiscale.
Pour les sociétés tenant une comptabilité autrement que par année civile, l'exercice d'imposition correspond à l'année de sorte que le délai de trois ans institué par l'article 354, al. 1 était plus rapidement atteint.
Ainsi, une société qui clôture ses comptes au 25 décembre 2002 voit ses revenus du bilan au 25 décembre 2002 rattachés à l'exercice d'imposition 2002 de sorte que le délai d'imposition de trois ans expire, dans son cas, le 31 décembre 2004. D'où l'intérêt d'éviter une clôture par année civile.
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