{"id":14138,"date":"2024-04-24T16:26:55","date_gmt":"2024-04-24T16:26:55","guid":{"rendered":"https:\/\/macite.tg\/?p=14138"},"modified":"2024-04-24T16:28:57","modified_gmt":"2024-04-24T16:28:57","slug":"14138","status":"publish","type":"post","link":"https:\/\/macite.tg\/?p=14138","title":{"rendered":"TAXE FONCIERE SUR LES PROPRIETES BATIES (TFPB)\u00a0: Les immeubles d\u2019habitations secondaires d\u00e9sormais soumis au paiement de ladite taxe"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><strong><em>Dans un communiqu\u00e9 en date du 12 avril 2024, l\u2019Office togolais des recettes (Otr) rappelle une disposition du Code g\u00e9n\u00e9ral des imp\u00f4ts (Cgi) en vigueur depuis le 1<sup>er<\/sup> janvier 2024. Il s\u2019agit de la Taxe fonci\u00e8re sur les propri\u00e9t\u00e9s b\u00e2ties (Tfpb) d\u00e9sormais imposable aux immeubles d\u2019habitation secondaires.<\/em><\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Conform\u00e9ment aux nouvelles dispositions, note le communiqu\u00e9 sign\u00e9 du Commissaire g\u00e9n\u00e9ral de l\u2019Otr, Dr Philippe Kokou Tchodi\u00e8, \u00ab&nbsp;<em>l&rsquo;exon\u00e9ration de la Tfpb ne concerne d\u00e9sormais que l&rsquo;immeuble d&rsquo;habitation principale unique sur l&rsquo;ensemble du territoire togolais<\/em>&nbsp;\u00bb. <\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full is-resized\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/macite.tg\/wp-content\/uploads\/2024\/04\/d0866abd-c6cb-40ae-8ff8-c84aa50fc515.jpg\" alt=\"\" class=\"wp-image-14094\" width=\"553\" height=\"768\" srcset=\"https:\/\/macite.tg\/wp-content\/uploads\/2024\/04\/d0866abd-c6cb-40ae-8ff8-c84aa50fc515.jpg 720w, https:\/\/macite.tg\/wp-content\/uploads\/2024\/04\/d0866abd-c6cb-40ae-8ff8-c84aa50fc515-216x300.jpg 216w\" sizes=\"auto, (max-width: 553px) 100vw, 553px\" \/><\/figure>\n<\/div>\n\n\n<p class=\"wp-block-paragraph\">Ainsi, <em>\u00ab&nbsp;\u00e0 compter du 1<sup>er<\/sup> janvier 2024, les immeubles d\u2019habitation secondaires, appartenant aux personnes physiques, ne b\u00e9n\u00e9ficient plus de l\u2019exon\u00e9ration permanente de la Taxe fonci\u00e8re sur les propri\u00e9t\u00e9s b\u00e2ties (Tfpb)&nbsp;\u00bb,<\/em> poursuit ledit communiqu\u00e9.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">D\u00e9sormais, <em>\u00ab&nbsp;tous les immeubles secondaires servant \u00e0 l\u2019habitation sont imposables \u00e0 la taxe fonci\u00e8re, quel que soit le montant de la valeur locative et ind\u00e9pendamment de l\u2019identit\u00e9 des occupants ou de leur lien de filiation \u00e0 l\u2019\u00e9gard du propri\u00e9taire&nbsp;\u00bb.<\/em><\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full is-resized\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/macite.tg\/wp-content\/uploads\/2024\/04\/IMG-20240313-WA0013-1.jpg\" alt=\"\" class=\"wp-image-13928\" width=\"842\" height=\"207\" srcset=\"https:\/\/macite.tg\/wp-content\/uploads\/2024\/04\/IMG-20240313-WA0013-1.jpg 690w, https:\/\/macite.tg\/wp-content\/uploads\/2024\/04\/IMG-20240313-WA0013-1-300x74.jpg 300w\" sizes=\"auto, (max-width: 842px) 100vw, 842px\" \/><\/figure>\n<\/div>\n\n\n<p class=\"wp-block-paragraph\">Notons que la Tfpb est un imp\u00f4t local pr\u00e9lev\u00e9 sur les propri\u00e9t\u00e9s immobili\u00e8res b\u00e2ties, notamment les maisons, les immeubles, et bureaux. Elle repr\u00e9sente environ 15% du revenu net cadastral, qui repr\u00e9sente les 50% de la valeur locative annuelle.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Cette mesure, il faut le rappeler, vise \u00e0 accro\u00eetre la mobilisation des ressources financi\u00e8res n\u00e9cessaires pour le financement du d\u00e9veloppement du pays.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><em>(Voici ci-dessous, l\u2019int\u00e9gralit\u00e9 dudit communiqu\u00e9.)<\/em><\/strong><\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full is-resized\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/macite.tg\/wp-content\/uploads\/2024\/04\/de09e815-4544-4b71-8efd-48c430f2e188.jpg\" alt=\"\" class=\"wp-image-14093\" width=\"643\" height=\"893\" srcset=\"https:\/\/macite.tg\/wp-content\/uploads\/2024\/04\/de09e815-4544-4b71-8efd-48c430f2e188.jpg 719w, https:\/\/macite.tg\/wp-content\/uploads\/2024\/04\/de09e815-4544-4b71-8efd-48c430f2e188-216x300.jpg 216w\" sizes=\"auto, (max-width: 643px) 100vw, 643px\" \/><\/figure>\n<\/div>\n\n\n<p class=\"wp-block-paragraph\"><strong>La R\u00e9daction<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a><strong><em>@macite.tg&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<\/em><\/strong><\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><em>E-mail&nbsp;: <\/em><\/strong><a href=\"mailto:maciteinfo@gmail.com\"><strong><em>maciteinfo@gmail.com<\/em><\/strong><\/a><strong><em>; <\/em><\/strong><a href=\"mailto:bawela1@gmail.com\"><strong><em>bawela1@gmail.com<\/em><\/strong><\/a><strong><em><\/em><\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><em>Pour vos annonces, (publi)reportages, etc., joignez-nous au (00228)91515309\/<strong>79872224 <\/strong>www.macite.tg, L\u2019information, la bonne&nbsp;!<\/em><\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p class=\"text-justify mb-2\" >Dans un communiqu\u00e9 en date du 12 avril 2024, l\u2019Office togolais des recettes (Otr) rappelle une disposition du Code g\u00e9n\u00e9ral des imp\u00f4ts (Cgi) en vigueur depuis le 1er janvier 2024. Il s\u2019agit de la Taxe fonci\u00e8re sur les propri\u00e9t\u00e9s b\u00e2ties (Tfpb) d\u00e9sormais imposable aux immeubles [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":14139,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[20,54],"tags":[],"class_list":["post-14138","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actualite","category-taxe"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>TAXE FONCIERE SUR LES PROPRIETES BATIES (TFPB)\u00a0: Les immeubles d\u2019habitations secondaires d\u00e9sormais soumis au paiement de ladite taxe -<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/macite.tg\/?p=14138\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"TAXE FONCIERE SUR LES PROPRIETES BATIES (TFPB)\u00a0: Les immeubles d\u2019habitations secondaires d\u00e9sormais soumis au paiement de ladite taxe -\" \/>\n<meta property=\"og:description\" content=\"Dans un communiqu\u00e9 en date du 12 avril 2024, l\u2019Office togolais des recettes (Otr) rappelle une disposition du Code g\u00e9n\u00e9ral des imp\u00f4ts (Cgi) en vigueur depuis le 1er janvier 2024. 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