{"id":64445,"date":"1985-12-31T00:00:00","date_gmt":"1985-12-30T21:00:00","guid":{"rendered":"https:\/\/www.journalofficiel.dj\/texte-juridique\/loi-n189-an-85-1ere-l-portant-modification-du-code-general-des-impots-fiscalite-directe\/"},"modified":"1985-12-31T00:00:00","modified_gmt":"1985-12-30T21:00:00","slug":"loi-n189-an-85-1ere-l-portant-modification-du-code-general-des-impots-fiscalite-directe","status":"publish","type":"texte-juridique","link":"https:\/\/www.journalofficiel.dj\/arabe\/texte-juridique\/loi-n189-an-85-1ere-l-portant-modification-du-code-general-des-impots-fiscalite-directe\/","title":{"rendered":"Loi n\u00b0 189\/AN\/85\/1\u00e8re L  portant modification du Code g\u00e9n\u00e9ral des Imp\u00f4ts \u00ab\u00a0fiscalit\u00e9 directe\u00a0\u00bb."},"content":{"rendered":"<p style=\"margin-bottom: -20px\" align=\"justify\">Article 1er : Les dispositions de l&rsquo;article 14-40-01 di g&eacute;n&eacute;ral des Imp&ocirc;ts sont modifi&eacute;es comme suit :<\/p>\n<p style=\"margin-bottom: -20px\" align=\"justify\">\u00ab\u00a0Il est allou&eacute; &agrave; tout agent du service des Contributions directes et &agrave; tout agent du Tr&eacute;sor national charg&eacute; du recouvrement une prime pouvant atteindre 20 % du montant des amendes et p&eacute;nalit&eacute;s recouvr&eacute;es. Cette prime est r&eacute;partie &agrave; raison de 50 % par service.<\/p>\n<p style=\"margin-bottom: -20px\" align=\"justify\">&nbsp;<\/p>\n<p style=\"margin-bottom: -20px\" align=\"justify\">Article 2 : La pr&eacute;sente loi sera enregistr&eacute;e, ex&eacute;cut&eacute;e et publi&eacute;e selon la proc&eacute;dure d&rsquo;urgence. Elle sera &eacute;galement ins&eacute;r&eacute;e au Journal officiel, d&egrave;s sa promulgation.<\/p>\n<p>&nbsp;<\/p>","protected":false},"author":0,"template":"","format":"standard","meta":{"_acf_changed":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"institution":[877],"nature-dun-texte":[247],"class_list":["post-64445","texte-juridique","type-texte-juridique","status-publish","format-standard","hentry","institution-4-an","nature-dun-texte-loi"],"acf":{"reference":"189\/AN\/85\/1\u00e8re L","comment":" portant modification du Code g\u00e9n\u00e9ral des Imp\u00f4ts \"fiscalit\u00e9 directe\".","visas":"<p style=\"margin-bottom: -20px;\" align=\"justify\">&nbsp;<\/p>\n<p style=\"margin-bottom: -20px;\" align=\"justify\">VU les lois constitutionnelles n&deg;LR\/77-001 et 77-002 du 27 juin 1997 ;<\/p>\n<p style=\"margin-bottom: -20px;\" align=\"justify\">VU l&rsquo;ordonnance n&deg;LR\/77-008 du 30 juin 1977 ;<\/p>\n<p style=\"margin-bottom: -20px;\" align=\"justify\">VU le d&eacute;cret n&deg;<a href='https:\/\/www.journalofficiel.dj\/texte-juridique\/decret-n82-041-pre-portant-nomination-des-membres-du-gouvernement\/'>82-041\/PRE <\/a>du 5 juin 1982 portant nomination des membres du Gouvernement de la R&eacute;publique de Djibouti ;<\/p>\n<p style=\"margin-bottom: -20px;\" align=\"justify\">VU la d&eacute;lib&eacute;ration financi&egrave;re n&deg;475\/6e L du 24 mai 1968 portant r&eacute;glementation financi&egrave;re ;<\/p>\n<p style=\"margin-bottom: -20px;\" align=\"justify\">VU le Code g&eacute;n&eacute;ral des Imp&ocirc;ts \u00ab\u00a0fiscalit&eacute; directe\u00a0\u00bb.<\/p>\n<p style=\"margin-bottom: -20px;\" align=\"justify\">&nbsp;<\/p>\n","signature":"<p style=\"margin-bottom: -20px;\" align=\"right\">Par le pr&eacute;sident de la R&eacute;publique.<\/p>\n<p style=\"margin-bottom: -20px;\" align=\"right\">HASSAN GOULED APTIDON<\/p>","nature_du_texte":247,"journal_officiel":58182,"institution":877,"mesures":"0","old_texte_id":"11688","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\/64445","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"}],"version-history":[{"count":0,"href":"https:\/\/www.journalofficiel.dj\/arabe\/wp-json\/wp\/v2\/texte-juridique\/64445\/revisions"}],"acf:term":[{"embeddable":true,"taxonomy":"institution","href":"https:\/\/www.journalofficiel.dj\/arabe\/wp-json\/wp\/v2\/institution\/877"},{"embeddable":true,"taxonomy":"nature-dun-texte","href":"https:\/\/www.journalofficiel.dj\/arabe\/wp-json\/wp\/v2\/nature-dun-texte\/247"}],"acf:post":[{"embeddable":true,"href":"https:\/\/www.journalofficiel.dj\/arabe\/wp-json\/wp\/v2\/journal-officiel\/58182"}],"wp:attachment":[{"href":"https:\/\/www.journalofficiel.dj\/arabe\/wp-json\/wp\/v2\/media?parent=64445"}],"wp:term":[{"taxonomy":"institution","embeddable":true,"href":"https:\/\/www.journalofficiel.dj\/arabe\/wp-json\/wp\/v2\/institution?post=64445"},{"taxonomy":"nature-dun-texte","embeddable":true,"href":"https:\/\/www.journalofficiel.dj\/arabe\/wp-json\/wp\/v2\/nature-dun-texte?post=64445"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}