Procédures Fiscales Tchad vs Flow

Le présent manuel a pour objet, d’une part, de fournir aux agents des Impôts, les outils nécessaires pour mener à bien leur mission de mobilisation de recettes fiscales intérieures, et d’autre part, d’apporter, en toute transparence, des éclaircissements aux contribuables désireux de s’enquérir des procédures administratives légales et réglementaires en vigueur. Il vise à clarifier toutes les relations opérationnelles, que les contribuables ont à avoir avec l’administration fiscale, et fonctionnelles, à l’intérieur même de la Direction Générale des Impôts (DGI). Le manuel ne se substitue en aucune manière au Code Général des Impôts (CGI) pour les interprétations juridiques, mais s’y réfère. Il facilite l’accès aux textes officiels, rappelle les principes généraux et explique les modalités pratiques de mise en œuvre de chaque procédure.

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