Article 1 : Objet
\nLe pr\u00e9sent Arr\u00eat\u00e9 fixe les modalit\u00e9s d’application, de d\u00e9claration et de recouvrement de la taxe institu\u00e9e par l’article 6 de la Loi de Finances Rectificative 2025.<\/p>\n
Article 2 : Collecte
\nLa taxe est pr\u00e9lev\u00e9e \u00e0 la source par :<\/p>\n
– Les \u00e9tablissements bancaires,<\/p>\n
– Les soci\u00e9t\u00e9s de t\u00e9l\u00e9phonie mobile,<\/p>\n
– Les agents et soci\u00e9t\u00e9s de transfert de fonds.<\/p>\n
Article 3 : D\u00e9claration
\nLes collecteurs doivent transmettre \u00e0 la Direction G\u00e9n\u00e9rale des Imp\u00f4ts une d\u00e9claration mensuelle des montants collect\u00e9s du mois N, au plus tard le 10 du mois N+1.<\/p>\n
Article 4 : Reversement
\nLes sommes collect\u00e9es du mois N doivent \u00eatre revers\u00e9es au Tr\u00e9sor Public au plus tard le 10 du mois N+1, par virement dans les livres ouverts au nom du Tr\u00e9sor National.<\/p>\n
Article 5 : Contr\u00f4le
\nLa Direction G\u00e9n\u00e9rale des Imp\u00f4ts est habilit\u00e9e \u00e0 effectuer des contr\u00f4les sur pi\u00e8ces et sur place afin de v\u00e9rifier la conformit\u00e9 des d\u00e9clarations et reversements.<\/p>\n
Article 6 : Entr\u00e9e en vigueur
\nLe pr\u00e9sent Arr\u00eat\u00e9 entre en vigueur \u00e0 compter du 1er Janvier 2026.<\/p>\n
Article 7 : Le pr\u00e9sent Arr\u00eat\u00e9 sera enregistr\u00e9, ex\u00e9cut\u00e9 partout o\u00f9 besoin sera et publi\u00e9 au Journal Officiel de la R\u00e9publique de Djibouti.<\/p>\n
Fait \u00e0 Djibouti, le 12 Avril 2026<\/p>","protected":false},"author":9,"template":"","format":"standard","meta":{"_acf_changed":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"institution":[630],"nature-dun-texte":[256],"class_list":["post-211586","texte-juridique","type-texte-juridique","status-publish","format-standard","hentry","institution-20-mb","nature-dun-texte-arrete"],"acf":{"reference":"2026-087\/PR\/MB","comment":"fixant les modalit\u00e9s d'application, de d\u00e9claration et de recouvre ment de la taxe sur les transferts internationaux sortants.","visas":"LE PRESIDENT DE LA REPUBLIQUE, CHEF DU GOUVERNEMENT\r\nVU La Constitution du 15 septembre 1992 ;\r\nVU La Loi Constitutionnelle n\u00b092\/AN\/10\/6\u00e8me L du 21 avril 2010 portant r\u00e9vision de la Constitution ;\r\nVU La Loi Constitutionnelle n\u00b0192\/AN\/25\/9\u00e8me L du 06 novembre 2025 portant r\u00e9vision de la Constitution ;\r\nVU La Loi de Finances n\u00b0189\/AN\/25\/9\u00e8me L du 27 novembre 2025 portant budget rectificatif de l'Etat pour l'exercice 2025 ;\r\nVU La Loi de Finances n\u00b0203\/AN\/25\/9\u00e8me L du 31 d\u00e9cembre 2025 portant budget initial de l'Etat pour l'exercice 2026 ;\r\n\r\nVU Le D\u00e9cret n\u00b02021-105\/PRE du 24 mai 2021 portant nomination du Premier Ministre ;\r\nVU Le D\u00e9cret n\u00b02021-106\/PRE du 24 mai 2021 portant nomination des membres du Gouvernement ;\r\nVU Le D\u00e9cret n\u00b02021-114\/PRE du 31 mai 2021 fixant les attributions des Minist\u00e8res;\r\nVU Le D\u00e9cret n\u00b02022-001\/PRE du 02 janvier 2022 portant remaniement Minist\u00e9riel;\r\nVU Le D\u00e9cret n\u00b02025-082\/PRE du 01 avril 2025 portant nomination du Ministre des Affaires Etrang\u00e8res et de la Coop\u00e9ration International, Porte-parole du Gouvernement ;\r\nSUR Proposition du Ministre du Budget.","signature":"Le Pr\u00e9sident de la R\u00e9publique,\r\nChef du Gouvernement\r\nISMA\u00cfL OMAR GUELLEH","nature_du_texte":256,"journal_officiel":[211571],"institution":630,"mesures":"0","old_texte_id":"","fichiers":null,"titre_ar":"
\u0627\u0644\u0642\u0631\u0627\u0631\u00a0 \u0631\u0642\u0645 087-2026<\/p>","contenu_ar":"
<\/p>\r\n
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\u0623\u0628\u0631\u064a\u064412 2026<\/p>","commentaire_ar":"
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