Régularisation fiscale à l’américaine
Auteur | Lida Achtari |
L’Internal Revenue Service (IRS), qui est le nom donné à l’administration fiscale américaine, a annoncé le 9 janvier dernier la réouverture de l’ « Offshore Voluntary Disclosure Program » (www.irs.gov). Il s’agit d’un programme d’amnistie volontaire permettant aux contribuables américains de régulariser leur situation fiscale en révélant à l’administration fiscale les comptes non déclarés dont ils disposent à l’étranger.
Ce programme, qui en est à sa troisième édition, a déjà fait ses preuves. En effet, des programmes similaires ont été lancés en 2009 et en 2011. Le bilan quasi-définitif de l’édition 2009 indique qu’un montant de 3,4 milliards de dollars a été ainsi récolté par l’administration. Concernant le programme de 2011 qui a pris fin en septembre dernier, les chiffres provisoires nous montrent qu’un milliard de dollars ont déjà été collectés et que ce montant va augmenter au fur et à mesure de l’avancement de l’analyse des dossiers.
Un total de 33 000 divulgations volontaires ont ainsi été enregistrées au cours des programmes de 2009 et 2011.
Ce nouveau programme d’amnistie fiscale est ouvert aux contribuables pour une période, indéterminée.
En ce qui concerne les sanctions, trois catégories de pénalités sont prévues :
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