Lorsqu’un contribuable fait l’objet d’une vérification de comptabilité, d’un examen de comptabilité ou d’un examen contradictoire de sa situation fiscale personnelle, l’administration fiscale lui remet, en début de procédure, « la charte des droits et obligations du contribuable vérifié ».
À noter : ce document est également téléchargeable sur le site du ministère de l’Économie, des Finances et de la Relance.
Cette charte recense les garanties dont peut bénéficier le contribuable à tous les stades de la procédure dont il fait l’objet, à savoir :
– l’engagement du contrôle ;
– le déroulement du contrôle ;
– les conclusions du contrôle ;
– les conséquences du contrôle ;
– les recours après la fin du contrôle.
Point important, les indications de la charte sont opposables à l’administration fiscale. Parmi celles-ci, figurent les délais de procédure applicables lors d’un contrôle fiscal.
Ces délais ayant été aménagés dans le cadre de la crise sanitaire, la charte vient d’être mise à jour afin d’en tenir compte. Elle précise ainsi que « le droit de reprise, c’est-à-dire la faculté offerte à l’administration pour exercer son pouvoir de contrôle, qui aurait dû se prescrire le 31 décembre 2020, a été prolongé ».
En pratique : la prolongation du délai d’action de l’administration pour ces contrôles est de 165 jours. Une proposition de rectification au titre de l’exercice 2017 peut donc être adressée jusqu’au 14 juin 2021.
En outre, la charte rappelle qu’ont été suspendus du 12 mars au 23 août 2020 inclus tous les autres délais applicables en matière de procédure de contrôle fiscal, dès lors :
– qu’ils n’étaient pas encore arrivés à terme au 12 mars ;
– ou qu’ils ont commencé à courir au cours de la période comprise entre le 12 mars et le 23 août 2020.
À noter que la prolongation de délai concerne aussi bien les délais imposés au contribuable (délai de production de document, délai de réponse…) que ceux imposés à l’administration fiscale (durée du contrôle…).
Illustration : dans le cadre d’un examen de comptabilité, le contribuable dispose d’un délai de 15 jours à compter de la réception de l’avis d’examen pour produire son fichier des écritures comptables (le FEC). Ce délai étant un délai franc, le jour de la réception de l’avis et celui de l’envoi du FEC ne sont pas pris en compte. Ainsi, par exemple, si l’avis a été reçu le 8 mars 2020, le contribuable a jusqu’au 5 septembre pour produire son FEC.
Charte du contribuable des droits et obligations du contribuable vérifié
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