fiscalité du crédit-bail au Togo by Avegnon Koffi Edem
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fiscalité du crédit-bail au Togo

fiscalité du crédit-bail au Togo


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About the Book

Technique de financement des biens mobiliers à usage professionnel, le crédit-bail mobilier fait peau neuve dans notre ordonnancement juridique du Togo en 2019. Le choix d'une entreprise ou d'un particulier de recourir au crédit-bail mobilier pour le financement de ses biens mobiliers professionnels n'est pas sans conséquences au plan fiscal. D'abord, le bien crédit-baillé fait l'objet d'un double amortissement. Le crédit-bailleur et le crédit-preneur amortissent chacun de leur côté le bien. Le premier sur la durée du contrat de crédit-bail, le second sur la durée de vie du bien crédit-baillé. Néanmoins, seul le crédit-bailleur aura le bénéfice d'admettre en déduction de sa base d'imposition les annuités d'amortissement. Le crédit-preneur quant à lui devra, lors des retraitements extracomptables, procéder à la réintégration des annuités comptabilisées.Ensuite, pour le crédit-bailleur, les loyers perçus sont des éléments du chiffre d'affaires. Au regard de l'Impôt sur les Sociétés, les loyers payés constituent des charges locatives à concurrence de la fraction échue au titre de l'exercice. Le crédit-bail mobilier, un louage de biens mobiliers, est soumis d'office à la TVA.


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Product Details
  • ISBN-13: 9786203414141
  • Publisher: KS Omniscriptum Publishing
  • ISBN-10: 620341414X
  • Publisher Date: 04 Apr 2021


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