{"id":127976,"date":"1948-06-24T00:00:00","date_gmt":"1948-06-23T21:00:00","guid":{"rendered":"https:\/\/www.journalofficiel.dj\/?post_type=texte-juridique&#038;p=127976"},"modified":"2024-12-18T02:44:13","modified_gmt":"2024-12-17T23:44:13","slug":"arrete-n-654-approuvant-et-rendant-executoire-certains-roles-des-contributions-directes","status":"publish","type":"texte-juridique","link":"https:\/\/www.journalofficiel.dj\/arabe\/texte-juridique\/arrete-n-654-approuvant-et-rendant-executoire-certains-roles-des-contributions-directes\/","title":{"rendered":"Arr\u00eat\u00e9 n\u00b0 654  approuvant et  rendant ex\u00e9cutoire certains r\u00f4les des contributions directes."},"content":{"rendered":"<p style=\"margin: 0px;\">Art. 1er. &mdash; Sont approuv&eacute;s et&nbsp;rendus&nbsp;ex&eacute;cutoires les r&ocirc;les des contributions&nbsp;directes d&eacute;sign&eacute;s ci-apr&egrave;s :<\/p>\n<p style=\"margin: 0px;\">Exercice 1948.<\/p>\n<p style=\"margin: 0px;\">1&deg; Imp&ocirc;ts sur les rerenus (r&ocirc;le n&deg; 1 ).<\/p>\n<p style=\"margin: 0px;\">a) Imp&ocirc;t sur les b&eacute;n&eacute;fices industriels et&nbsp;commerciaux&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;. 9.130 787<\/p>\n<p style=\"margin: 0px;\">b) Imp&ocirc;t sur le chiffre d&rsquo;affaires&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;. 6.890.853<\/p>\n<p style=\"margin: 0px;\">c) Imp&ocirc;t sur les b&eacute;n&eacute;fices des professions non commerciales&#8230;&#8230;&#8230;&#8230;. 52 117<\/p>\n<p style=\"margin: 0px;\">d) Imp&ocirc;t sur les traitements et salaires (r&eacute;gularisations)&#8230;&#8230;&#8230;&#8230;&#8230;&#8230; 476 836<\/p>\n<p style=\"margin: 0px;\">e) Imp&ocirc;t g&eacute;n&eacute;ral sur&nbsp;le revenu&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;. 5.200 392<\/p>\n<p style=\"margin: 0px;\">f) Imp&ocirc;t personnel&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;.. 109 767<\/p>\n<p style=\"margin: 0px;\">Total&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;. 21.860.752&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 21.860.75<\/p>\n<p style=\"margin: 0px;\">2&deg; Imp&ocirc;t foncier (r&ocirc;le primitif).<\/p>\n<p style=\"margin: 0px;\">a) Imp&ocirc;t foncier&nbsp;b&acirc;ti&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230; 1.179.926<\/p>\n<p style=\"margin: 0px;\">b) Imp&ocirc;t foncier non&nbsp;b&acirc;ti&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230; 427.191<\/p>\n<p style=\"margin: 0px;\">e) Taxe des biens de&nbsp;mainmorte&#8230;&#8230;&#8230;&#8230;&#8230;.. 252.286<\/p>\n<p style=\"margin: 0px;\">TOTAL&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230; 1.859.403&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;1.859.403<\/p>\n<p style=\"margin: 0px;\">3&deg; Cantributioii des patentes.<\/p>\n<p style=\"margin: 0px;\">a) Cercle de Djibouti&nbsp;(r&ocirc;le primitif)&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230; 3.574.200<\/p>\n<p style=\"margin: 0px;\">b) Circonscription de&nbsp;Tadjourah (r&ocirc;le primitif)&#8230;&#8230;&#8230;&#8230;.. 65.600<\/p>\n<p style=\"margin: 0px;\">c) Circonscription&nbsp;d&rsquo;Obock (r&ocirc;le primitif)&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230; 32.000<\/p>\n<p style=\"margin: 0px;\">d) Cercle de Dikhil&nbsp;( r&ocirc;le suppl&eacute;mentairen&deg; 1)&#8230;&#8230;&#8230;&#8230;&#8230; 3.000<\/p>\n<p style=\"margin: 0px;\">TOTAL&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230; 3.674.800&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 3.674.800<\/p>\n<p style=\"margin: 0px;\">&nbsp;<\/p>\n<p style=\"margin: 0px;\">4&deg; Centimes additionnels pour Chambre de commerce.<\/p>\n<p style=\"margin: 0px;\">&nbsp;<\/p>\n<p style=\"margin: 0px;\">&nbsp;<\/p>\n<p style=\"margin: 0px;\">Centimes additionnels au r&ocirc;le des patentes du cercle de Djibouti&#8230;&#8230;&#8230;&#8230;&#8230; 355.000&nbsp; &nbsp; &nbsp; &nbsp; &nbsp;355.000&nbsp; &nbsp; &nbsp;<\/p>\n<p style=\"margin: 0px;\">TOTAL&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;. 27.749.955<\/p>\n<p style=\"margin: 0px;\">Soit la somme de vingt-sept millions sept&nbsp;cent quarante-neuf mille neuf cent cinquante-cinq francs.<\/p>\n<p style=\"margin: 0px;\">Art. 2. &mdash; Il est enjoint &agrave; tous les&nbsp;contribuables d&eacute;nomm&eacute;s dans lesdits r&ocirc;les,&nbsp;leurs repr&eacute;sentants ou ayants cause.<\/p>\n<p style=\"margin: 0px;\">d&rsquo;acquitter les sommes y contenues, &agrave; peine d&rsquo;y &ecirc;tre contraints par&nbsp;les voies de droit.<\/p>\n<p style=\"margin: 0px;\">Art. 3. &mdash; Le pr&eacute;sent arr&ecirc;t&eacute; sera enregistr&eacute;, publi&eacute; au&nbsp;Journal officiel de la colonie et&nbsp;communiqu&eacute; partout o&ugrave; besoin&nbsp;sera.<\/p>\n<p style=\"margin: 0px;\">&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":[1328],"nature-dun-texte":[256],"class_list":["post-127976","texte-juridique","type-texte-juridique","status-publish","format-standard","hentry","institution-actes-du-pouvoir-local","nature-dun-texte-arrete"],"acf":{"reference":"654","comment":"approuvant et  rendant ex\u00e9cutoire certains r\u00f4les des contributions directes.","visas":"<p style=\"margin: 0px;\">Vu l'ordonnance organique du 18 septembre&nbsp;184 rendue applicable &agrave; la colonie par d&eacute;cret&nbsp;du 18 juin 1884;<\/p>\n<p style=\"margin: 0px;\">Vu le d&eacute;cret du 30 d&eacute;cembre 1912 sur&nbsp;le&nbsp;r&eacute;gime financier des colonies et les actes modificatifs subs&eacute;quents ;<\/p>\n<p style=\"margin: 0px;\">Vu l'arr&ecirc;t&eacute; n&deg; 2182 du 27 d&eacute;cembre 1947 portant codification des dispositions r&eacute;glementaires en C&ocirc;te fran&ccedil;aise des Somalis les imp&ocirc;ts directs et taxes assimil&eacute;es.<\/p>","signature":"<p style=\"margin: 0px;\">Le Gouverneur,<\/p>\n<p style=\"margin: 0px;\">P.-H. SIRIEX.<\/p>","nature_du_texte":256,"journal_officiel":[105795],"institution":1328,"mesures":"0","old_texte_id":"58978","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\/127976","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\/127976\/revisions"}],"predecessor-version":[{"id":169198,"href":"https:\/\/www.journalofficiel.dj\/arabe\/wp-json\/wp\/v2\/texte-juridique\/127976\/revisions\/169198"}],"acf:term":[{"embeddable":true,"taxonomy":"institution","href":"https:\/\/www.journalofficiel.dj\/arabe\/wp-json\/wp\/v2\/institution\/1328"},{"embeddable":true,"taxonomy":"nature-dun-texte","href":"https:\/\/www.journalofficiel.dj\/arabe\/wp-json\/wp\/v2\/nature-dun-texte\/256"}],"acf:post":[{"embeddable":true,"href":"https:\/\/www.journalofficiel.dj\/arabe\/wp-json\/wp\/v2\/journal-officiel\/105795"}],"wp:attachment":[{"href":"https:\/\/www.journalofficiel.dj\/arabe\/wp-json\/wp\/v2\/media?parent=127976"}],"wp:term":[{"taxonomy":"institution","embeddable":true,"href":"https:\/\/www.journalofficiel.dj\/arabe\/wp-json\/wp\/v2\/institution?post=127976"},{"taxonomy":"nature-dun-texte","embeddable":true,"href":"https:\/\/www.journalofficiel.dj\/arabe\/wp-json\/wp\/v2\/nature-dun-texte?post=127976"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}