{"id":112802,"date":"1975-07-15T00:00:00","date_gmt":"1975-07-14T21:00:00","guid":{"rendered":"https:\/\/www.journalofficiel.dj\/?post_type=texte-juridique&#038;p=112802"},"modified":"2024-12-17T22:46:45","modified_gmt":"2024-12-17T19:46:45","slug":"deliberation-n-134-8e-l-portant-creation-dun-impot-general-de-solidarite-sur-les-revenus-et-les-benefices","status":"publish","type":"texte-juridique","link":"https:\/\/www.journalofficiel.dj\/arabe\/texte-juridique\/deliberation-n-134-8e-l-portant-creation-dun-impot-general-de-solidarite-sur-les-revenus-et-les-benefices\/","title":{"rendered":"DELIBERATION n\u00b0 134\/8e L   portant cr\u00e9ation d\u2019un imp\u00f4t g\u00e9n\u00e9ral de solidarit\u00e9 sur les Revenus et les B\u00e9n\u00e9fices."},"content":{"rendered":"<p style=\"margin: 0px;\"><strong>Art. 1er.<\/strong> &mdash; Le chapitre II : imp&ocirc;t sur les traitements, salaires, pensions et allocations viag&egrave;res, de la d&eacute;lib&eacute;ration n&deg; 77\/8&deg;L du 23 d&eacute;cembre 1974 est compl&eacute;t&eacute; par l&rsquo;article 11 bis suivant :<\/p>\n<p style=\"margin: 0px;\">Art. 11 bis &mdash; &laquo; Des exon&eacute;rations &agrave; l&rsquo;imp&ocirc;t sur les traitements&nbsp;et salaires peuvent &ecirc;tre accord&eacute;es aux contribuables agr&eacute;&eacute;s dans&nbsp;le cadre des dispositions du code des investissements &raquo;.<\/p>\n<p style=\"margin: 0px;\">&nbsp;<\/p>\n<p style=\"margin: 0px;\"><strong>Art. 2.<\/strong> &mdash; Le chapitre III : &laquo;imp&ocirc;t sur les b&eacute;n&eacute;fices des professions non commerciales et revenus y assimil&eacute;s&raquo;, de la d&eacute;lib&eacute;ration n&deg; 77\/8&deg; L du 23 d&eacute;cembre 1974 est compl&eacute;t&eacute; par l&rsquo;article 39 bis suivant :<\/p>\n<p style=\"margin: 0px;\">Art. 39 bis &mdash; &laquo; Des exon&eacute;rations &agrave; l&rsquo;imp&ocirc;t sur les b&eacute;n&eacute;fices&nbsp;non commerciaux peuvent &ecirc;tre accord&eacute;es aux contribuables,&nbsp;agr&eacute;&eacute;s dans le cadre des dispositions du code des investissements &raquo;.<\/p>\n<p>&nbsp;<\/p>\n<p style=\"margin: 0px;\">&nbsp;<\/p>","protected":false},"author":1,"template":"","format":"standard","meta":{"_acf_changed":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"institution":[1368],"nature-dun-texte":[1318],"class_list":["post-112802","texte-juridique","type-texte-juridique","status-publish","format-standard","hentry","institution-presidence-du-conseil-de-gouvernement","nature-dun-texte-deliberation"],"acf":{"reference":"134\/8e L","comment":" portant cr\u00e9ation d\u2019un imp\u00f4t g\u00e9n\u00e9ral de solidarit\u00e9 sur les Revenus et les B\u00e9n\u00e9fices.","visas":"","signature":"<p style=\"margin: 0px;\">Le Pr&eacute;sident de la Commission Permanente<\/p>\n<p style=\"margin: 0px;\">de la Chambre des D&eacute;put&eacute;s,<\/p>\n<p style=\"margin: 0px;\">AHMED HASSAN LIBAN<\/p>\n<p style=\"margin: 0px;\">&nbsp;<\/p>\n<p style=\"margin: 0px;\">Le secr&eacute;taire de la Commission Permanente<\/p>\n<p style=\"margin: 0px;\">de la Chambre des D&eacute;put&eacute;s,<\/p>\n<p style=\"margin: 0px;\">DANIEL RUSCONI<\/p>\n<p>&nbsp;<\/p>\n<p style=\"margin: 0px;\">&nbsp;<\/p>","nature_du_texte":1318,"journal_officiel":[105560],"institution":1368,"mesures":"0","old_texte_id":"44122","fichiers":null,"titre_ar":"","contenu_ar":"","commentaire_ar":"","visas_ar":"","signature_ar":""},"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/www.journalofficiel.dj\/arabe\/wp-json\/wp\/v2\/texte-juridique\/112802","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.journalofficiel.dj\/arabe\/wp-json\/wp\/v2\/texte-juridique"}],"about":[{"href":"https:\/\/www.journalofficiel.dj\/arabe\/wp-json\/wp\/v2\/types\/texte-juridique"}],"author":[{"embeddable":true,"href":"https:\/\/www.journalofficiel.dj\/arabe\/wp-json\/wp\/v2\/users\/1"}],"version-history":[{"count":1,"href":"https:\/\/www.journalofficiel.dj\/arabe\/wp-json\/wp\/v2\/texte-juridique\/112802\/revisions"}],"predecessor-version":[{"id":148669,"href":"https:\/\/www.journalofficiel.dj\/arabe\/wp-json\/wp\/v2\/texte-juridique\/112802\/revisions\/148669"}],"acf:term":[{"embeddable":true,"taxonomy":"institution","href":"https:\/\/www.journalofficiel.dj\/arabe\/wp-json\/wp\/v2\/institution\/1368"},{"embeddable":true,"taxonomy":"nature-dun-texte","href":"https:\/\/www.journalofficiel.dj\/arabe\/wp-json\/wp\/v2\/nature-dun-texte\/1318"}],"acf:post":[{"embeddable":true,"href":"https:\/\/www.journalofficiel.dj\/arabe\/wp-json\/wp\/v2\/journal-officiel\/105560"}],"wp:attachment":[{"href":"https:\/\/www.journalofficiel.dj\/arabe\/wp-json\/wp\/v2\/media?parent=112802"}],"wp:term":[{"taxonomy":"institution","embeddable":true,"href":"https:\/\/www.journalofficiel.dj\/arabe\/wp-json\/wp\/v2\/institution?post=112802"},{"taxonomy":"nature-dun-texte","embeddable":true,"href":"https:\/\/www.journalofficiel.dj\/arabe\/wp-json\/wp\/v2\/nature-dun-texte?post=112802"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}