{"id":1969,"date":"2025-01-08T18:24:01","date_gmt":"2025-01-08T17:24:01","guid":{"rendered":"https:\/\/afrikactu.net\/?p=1969"},"modified":"2025-01-08T18:24:01","modified_gmt":"2025-01-08T17:24:01","slug":"loi-de-finances-2025-des-nouvelles-mesures-de-faveur-fiscale","status":"publish","type":"post","link":"https:\/\/afrikactu.net\/index.php\/burkina-faso\/economie\/loi-de-finances-2025-des-nouvelles-mesures-de-faveur-fiscale\/","title":{"rendered":"Loi de finances 2025 : des nouvelles mesures de faveur fiscale"},"content":{"rendered":"<p><strong>Les d\u00e9put\u00e9s de l\u2019Assembl\u00e9e L\u00e9gislative de Transition (ALT) ont adopt\u00e9 \u00e0 l\u2019unanimit\u00e9 des 71 votants du jour, la loi de finances initiale pour l\u2019ex\u00e9cution du budget de l\u2019Etat, exercice 2025, pr\u00e9sent\u00e9e par le ministre de l\u2019Economie et des Finances, Dr Aboubakar NACANABO, le lundi 23 d\u00e9cembre 2024.<\/strong><\/p>\n<p>Au titre des reformes majeurs, on note les nouvelles dispositions fiscales contenu dans ce projet de loi. Ces nouvelles mesures visent entre autres l\u2019\u00e9largissement de l\u2019assiette fiscale (2 mesures) ; l\u2019am\u00e9lioration du rendement de l\u2019imp\u00f4t (2) ; des ajustements techniques de dispositions (19) ; et des faveurs fiscales (7). Horebnews.net vous propose les nouvelles mesures de faveur fiscale de cette loi de finances 2025 publi\u00e9s \u00a0par le Minist\u00e8re de l&rsquo;Economie et des Finances du Burkina Faso. Il s\u2019agit de la\u00a0:<\/p>\n<ul>\n<li><strong>Retenue \u00e0 la source lib\u00e9ratoire sur les sommes per\u00e7ues par les non d\u00e9termin\u00e9s (art. 221 nouveau du CGI)\u00a0:<\/strong><\/li>\n<\/ul>\n<p>Le taux de la retenue passe de 20% \u00e0 5% pour les sommes vers\u00e9es aux personnes morales ne r\u00e9alisant pas habituellement des activit\u00e9s lucratives (ONG, association, fondations, etc.). Les autres taux restent inchang\u00e9s.<\/p>\n<ul>\n<li><strong>Retenue \u00e0 la source sur les sommes vers\u00e9es aux prestataires r\u00e9sidents (art. 207 nouveau du CGI)\u00a0:<\/strong><\/li>\n<\/ul>\n<p>Le taux de la retenue passe de 5% \u00e0 2% pour les sommes vers\u00e9es aux entreprises de travail temporaire. Les autres taux restent inchang\u00e9s.<\/p>\n<ul>\n<li><strong>Vente de viande congel\u00e9e produite localement (art. 307 nouveau du CGI)\u00a0:<\/strong><\/li>\n<\/ul>\n<p>La vente de viande locale congel\u00e9e est d\u00e9sormais exon\u00e9r\u00e9e de TVA. La mesure vise \u00e0 promouvoir la production et la conservation de viande produite localement.<\/p>\n<ul>\n<li>T<strong>ransport a\u00e9rien domestique (art. 317 nouveau du CGI)\u00a0:<\/strong><\/li>\n<\/ul>\n<p>Des mesures visant \u00e0 accompagner le secteur du transport a\u00e9rien national et \u00e0 rendre plus accessible ce mode de transport aux citoyens ont \u00e9t\u00e9 prises :<\/p>\n<ul>\n<li>application d\u2019un taux r\u00e9duit de TVA de 10% aux op\u00e9rations de transport a\u00e9rien national au lieu du taux de droit commun de 18% ;<\/li>\n<li>exon\u00e9ration de l\u2019essence d\u2019aviation et du carbur\u00e9acteur de la TVA.<\/li>\n<li>Taxe sur le ciment (art. 392 nouveau du CGI)<\/li>\n<\/ul>\n<p>En guise d\u2019accompagnement de la production locale de ciment, l\u2019exportation du ciment produit localement est d\u00e9sormais exon\u00e9r\u00e9e de Taxe sp\u00e9cifique sur le ciment.<\/p>\n<p style=\"text-align: right;\"><strong>Madeleine Damiba<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Les d\u00e9put\u00e9s de l\u2019Assembl\u00e9e L\u00e9gislative de Transition (ALT) ont adopt\u00e9 \u00e0 l\u2019unanimit\u00e9 des 71 votants du jour, la loi de finances initiale pour l\u2019ex\u00e9cution du budget de l\u2019Etat, exercice 2025, pr\u00e9sent\u00e9e par le ministre de l\u2019Economie et des Finances, Dr Aboubakar NACANABO, le lundi 23 d\u00e9cembre 2024. Au titre des reformes majeurs, on note les [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":1970,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":false,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"font":"","enabled":false},"version":2}},"categories":[2],"tags":[],"class_list":["post-1969","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-economie"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Loi de finances 2025 : des nouvelles mesures de faveur fiscale -<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/afrikactu.net\/index.php\/burkina-faso\/economie\/loi-de-finances-2025-des-nouvelles-mesures-de-faveur-fiscale\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Loi de finances 2025 : des nouvelles mesures de faveur fiscale -\" \/>\n<meta property=\"og:description\" content=\"Les d\u00e9put\u00e9s de l\u2019Assembl\u00e9e L\u00e9gislative de Transition (ALT) ont adopt\u00e9 \u00e0 l\u2019unanimit\u00e9 des 71 votants du jour, la loi de finances initiale pour l\u2019ex\u00e9cution du budget de l\u2019Etat, exercice 2025, pr\u00e9sent\u00e9e par le ministre de l\u2019Economie et des Finances, Dr Aboubakar NACANABO, le lundi 23 d\u00e9cembre 2024. 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