{"id":7461,"date":"2018-07-20T00:41:23","date_gmt":"2018-07-19T22:41:23","guid":{"rendered":"https:\/\/www.auditsi.eu\/?p=7461"},"modified":"2018-07-20T00:41:23","modified_gmt":"2018-07-19T22:41:23","slug":"comptabilisation-du-prelevement-a-la-source-a-compter-du-1er-janvier-2019-reglement-anc-n-2018-02","status":"publish","type":"post","link":"https:\/\/www.auditsi.eu\/?p=7461","title":{"rendered":"Comptabilisation du pr\u00e9l\u00e8vement \u00e0 la source \u00e0 compter du 1er janvier 2019 (R\u00e8glement ANC n\u00b0 2018-02)"},"content":{"rendered":"<p style=\"text-align: justify;\">A compter du 1er janvier 2019, l\u2019article 204 A du code g\u00e9n\u00e9ral des imp\u00f4ts (CGI) organise le pr\u00e9l\u00e8vement \u00e0 la source de l\u2019imp\u00f4t sur le revenu. La retenue \u00e0 la source concerne notamment les salaires, ce pr\u00e9l\u00e8vement est effectu\u00e9 par l\u2019employeur appel\u00e9 &#8220;collecteur&#8221;.<\/p>\n<p style=\"text-align: justify;\">Le r\u00e8glement ANC n\u00b0 2018-02 du 6 juillet 2018&nbsp;(en cours d&#8217;homologation) modifie le r\u00e8glement ANC n\u00b0 2014-03&nbsp; afin&nbsp;de traiter dans la comptabilit\u00e9 du collecteur les montants retenus \u00e0 la source et r\u00e9gl\u00e9s \u00e0 l\u2019Etat.<\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/www.auditsi.eu\/wp-content\/uploads\/2014\/07\/Logo-ANC.jpg\"><img loading=\"lazy\" decoding=\"async\" width=\"371\" height=\"269\" class=\"aligncenter size-full wp-image-5196\" alt=\"Logo ANC\" src=\"https:\/\/www.auditsi.eu\/wp-content\/uploads\/2014\/07\/Logo-ANC.jpg\" srcset=\"https:\/\/www.auditsi.eu\/wp-content\/uploads\/2014\/07\/Logo-ANC.jpg 371w, https:\/\/www.auditsi.eu\/wp-content\/uploads\/2014\/07\/Logo-ANC-300x217.jpg 300w\" sizes=\"auto, (max-width: 371px) 100vw, 371px\" \/><\/a><\/p>\n<p style=\"text-align: justify;\">Pour l\u2019enregistrement du montant pr\u00e9lev\u00e9 \u00e0 la source, le r\u00e8glement cr\u00e9e le compte 4421 &#8220;Pr\u00e9l\u00e8vements \u00e0 la source (imp\u00f4t sur le revenu)&#8221;. Ce compte sera cr\u00e9dit\u00e9 par le d\u00e9bit du compte 421 &#8220;Personnel &#8211; R\u00e9mun\u00e9rations dues&#8221;. L\u2019int\u00e9gralit\u00e9 du salaire brut demeure cr\u00e9dit\u00e9e au compte 421 &#8220;Personnel &#8211; R\u00e9mun\u00e9rations dues&#8221; par le d\u00e9bit des comptes de charges de personnel int\u00e9ress\u00e9es.<\/p>\n<div style=\"padding-bottom:20px; padding-top:10px;\" class=\"hupso-share-buttons\"><!-- Hupso Share Buttons - https:\/\/www.hupso.com\/share\/ --><a class=\"hupso_counters\" href=\"https:\/\/www.hupso.com\/share\/\"><img decoding=\"async\" src=\"https:\/\/static.hupso.com\/share\/buttons\/lang\/fr\/share-small.png\" style=\"border:0px; padding-top:2px; float:left;\" alt=\"Share Button\"\/><\/a><script type=\"text\/javascript\">var hupso_services_c=new Array(\"twitter\",\"facebook_like\",\"facebook_send\",\"email\",\"print\",\"linkedin\");var hupso_counters_lang = \"fr_FR\";var hupso_image_folder_url = \"\";var hupso_twitter_via=\"BenoitRiviere14\";var hupso_url_c=\"\";var hupso_title_c=\"Comptabilisation%20du%20pr%C3%A9l%C3%A8vement%20%C3%A0%20la%20source%20%C3%A0%20compter%20du%201er%20janvier%202019%20%28R%C3%A8glement%20ANC%20n%C2%B0%202018-02%29\";<\/script><script type=\"text\/javascript\" src=\"https:\/\/static.hupso.com\/share\/js\/counters.js\"><\/script><!-- Hupso Share Buttons --><\/div>","protected":false},"excerpt":{"rendered":"<p>A compter du 1er janvier 2019, l\u2019article 204 A du code g\u00e9n\u00e9ral des imp\u00f4ts (CGI) organise le pr\u00e9l\u00e8vement \u00e0 la source de l\u2019imp\u00f4t sur le revenu. La retenue \u00e0 la source concerne notamment les salaires, ce pr\u00e9l\u00e8vement est effectu\u00e9 par l\u2019employeur appel\u00e9 &#8220;collecteur&#8221;. Le r\u00e8glement ANC n\u00b0 2018-02 du 6 juillet 2018&nbsp;(en cours d&#8217;homologation) modifie &#8230;<\/p>\n<p><a href=\"https:\/\/www.auditsi.eu\/?p=7461\" class=\"more-link\">Continue reading &lsquo;Comptabilisation du pr\u00e9l\u00e8vement \u00e0 la source \u00e0 compter du 1er janvier 2019 (R\u00e8glement ANC n\u00b0 2018-02)&rsquo; &raquo;<\/a><\/p>\n<div style=\"padding-bottom:20px; padding-top:10px;\" class=\"hupso-share-buttons\"><!-- Hupso Share Buttons - https:\/\/www.hupso.com\/share\/ --><a class=\"hupso_counters\" href=\"https:\/\/www.hupso.com\/share\/\"><img src=\"https:\/\/static.hupso.com\/share\/buttons\/lang\/fr\/share-small.png\" style=\"border:0px; padding-top:2px; float:left;\" alt=\"Share Button\"\/><\/a><script type=\"text\/javascript\">var hupso_services_c=new Array(\"twitter\",\"facebook_like\",\"facebook_send\",\"email\",\"print\",\"linkedin\");var hupso_counters_lang = \"fr_FR\";var hupso_image_folder_url = \"\";var hupso_twitter_via=\"BenoitRiviere14\";var hupso_url_c=\"\";var hupso_title_c=\"Comptabilisation%20du%20pr%C3%A9l%C3%A8vement%20%C3%A0%20la%20source%20%C3%A0%20compter%20du%201er%20janvier%202019%20%28R%C3%A8glement%20ANC%20n%C2%B0%202018-02%29\";<\/script><script type=\"text\/javascript\" src=\"https:\/\/static.hupso.com\/share\/js\/counters.js\"><\/script><!-- Hupso Share Buttons --><\/div>","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"advanced_seo_description":"","jetpack_seo_html_title":"","jetpack_seo_noindex":false,"ngg_post_thumbnail":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","_links_to":"","_links_to_target":""},"categories":[7,800],"tags":[1386,1213,1906,1905,1369,1904,1903,1385],"class_list":["post-7461","post","type-post","status-publish","format-standard","hentry","category-breves","category-cycle-fiscalite","tag-anc","tag-cgi","tag-collecteur","tag-irpp","tag-plan-comptable-general","tag-prelevement-a-la-source","tag-reglement-anc-n-2018-02","tag-reglement-n-2014-03"],"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"jetpack_likes_enabled":false,"_links":{"self":[{"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/posts\/7461","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=7461"}],"version-history":[{"count":2,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/posts\/7461\/revisions"}],"predecessor-version":[{"id":7463,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/posts\/7461\/revisions\/7463"}],"wp:attachment":[{"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=7461"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=7461"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=7461"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}