{ "article": { "LEGIARTI000006299579": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "358", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1990-06-15", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006299579", "URL": "article/LEGI/ARTI/00/00/06/29/95/LEGIARTI000006299579.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAADXXXXXXX0358AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGIAN3 359 à CGIAN3 366", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000024678949", "@num": "366 A bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 366 A bis (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300119", "@num": "376", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 376 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025625208", "@num": "380", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 380 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025625204", "@num": "381 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 381 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "EDITION 1979-07-01", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162327", "@fin": "2999-01-01", "#text": "3 : Impôt sur les sociétés", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146877", "@fin": "2999-01-01", "#text": "II : Exigibilité de l'impôt", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133765", "@fin": "2999-01-01", "#text": "Section I : Impôts directs et taxes assimilées", "@debut": "1950-04-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114438", "@fin": "2999-01-01", "#text": "Chapitre premier : Paiement de l'impôt", "@debut": "1950-04-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084199", "@fin": "2999-01-01", "#text": "Livre II : Recouvrement de l'impôt", "@debut": "1950-04-30" } ] }, "@cid": "LEGITEXT000006069574", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe III", "@debut": "1950-04-30", "@id_txt": "LEGITEXT000006069574", "@c_titre_court": "Code général des impôts, annexe III, CGIANIII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299579", "@fin": "1990-06-15", "@num": "358", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299580", "@fin": "1995-10-27", "@num": "358", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299581", "@fin": "1998-04-22", "@num": "358", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299582", "@fin": "2004-11-01", "@num": "358", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299583", "@fin": "2012-04-01", "@num": "358", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000025625148", "@fin": "2999-01-01", "@num": "358", "@etat": "VIGUEUR", "@debut": "2012-04-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
L'impôt sur les sociétés est recouvré dans les conditions prévues aux articles 359 à 366.
\n
" } }, "LEGIARTI000006300119": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "376", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2005-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006300119", "URL": "article/LEGI/ARTI/00/00/06/30/01/LEGIARTI000006300119.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAADXXXXXXX0376AAXXXXXAF" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006235551", "@num": "1", "#text": "Décret n°2004-1152 du 29 octobre 2004 - art. 1 () JORF 30 octobre 2004 en vigueur le 1er novembre 2004", "@sens": "source", "@cidtexte": "JORFTEXT000000261147", "@nortexte": "ECOF0400055D", "@numtexte": "2004-1152", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-10-29" }, { "@id": "LEGIARTI000006299579", "@num": "358", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 358 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299584", "@num": "360 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 360 bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300115", "@num": "375", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 375 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303609", "@num": "223 A", "#text": "Code général des impôts, CGI. - art. 223 A (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303816", "@num": "234 duodecies", "#text": "Code général des impôts, CGI. - art. 234 duodecies (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162365", "@fin": "2999-01-01", "#text": "7 : Contribution annuelle sur les revenus locatifs", "@debut": "2001-07-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146877", "@fin": "2999-01-01", "#text": "II : Exigibilité de l'impôt", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133765", "@fin": "2999-01-01", "#text": "Section I : Impôts directs et taxes assimilées", "@debut": "1950-04-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114438", "@fin": "2999-01-01", "#text": "Chapitre premier : Paiement de l'impôt", "@debut": "1950-04-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084199", "@fin": "2999-01-01", "#text": "Livre II : Recouvrement de l'impôt", "@debut": "1950-04-30" } ] }, "@cid": "LEGITEXT000006069574", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe III", "@debut": "1950-04-30", "@id_txt": "LEGITEXT000006069574", "@c_titre_court": "Code général des impôts, annexe III, CGIANIII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006300116", "@fin": "2002-01-01", "@num": "376", "@etat": "MODIFIE", "@debut": "2001-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006300117", "@fin": "2003-01-01", "@num": "376", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006300118", "@fin": "2004-11-01", "@num": "376", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006300119", "@fin": "2999-01-01", "@num": "376", "@etat": "VIGUEUR", "@debut": "2005-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

L'acompte prévu au III de l'article 234 duodecies du code général des impôts est calculé par l'entreprise et acquitté spontanément lors du versement du quatrième acompte d'impôt sur les sociétés dans le délai prévu par l'article 360 bis. Pour les sociétés membres d'un groupe au sens de l'article 223 A du code général des impôts, ce délai correspond à celui qui aurait été fixé pour le versement du quatrième acompte d'impôt sur les sociétés si ces sociétés n'avaient pas donné l'accord ou exercé l'option mentionnés respectivement aux quatrième et cinquième alinéas de cet article.

\n
\n

Le versement correspondant est accompagné du relevé d'acompte mentionné au 2 de l'article 358.

\n
\n

L'entreprise est dispensée du versement de l'acompte lorsqu'il n'excède pas 100 €.

\n
" } }, "LEGIARTI000024678949": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "366 A bis", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "2014-05-30", "DATE_DEBUT": "2011-10-01" } }, "META_COMMUN": { "ID": "LEGIARTI000024678949", "URL": "article/LEGI/ARTI/00/00/24/67/89/LEGIARTI000024678949.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Dispositions devenues sans objet en conséquence des articles 14-I-3° [b] et 14-II de la loi n° 2008-1425 du 27 décembre 2008.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000024670096", "@num": "3", "#text": "Décret n°2011-1303\n du 14 octobre 2011 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000024668028", "@nortexte": "EFIE1110804D", "@numtexte": "2011-1303", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2011-10-14" }, { "@id": "LEGIARTI000029010370", "@num": "3", "#text": "Décret n°2014-549 du 26 mai 2014 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000029001181", "@nortexte": "FCPE1407468D", "@numtexte": "2014-549", "@typelien": "PERIME", "@naturetexte": "DECRET", "@datesignatexte": "2014-05-26" }, { "@id": "LEGIARTI000025625155", "@num": "46 quater-0 ZI", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 ZI (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299579", "@num": "358", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 358", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308796", "@num": "223 septies", "#text": "Code général des impôts, CGI. - art. 223 septies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162328", "@fin": "2024-12-06", "#text": "03 bis : Imposition forfaitaire annuelle des sociétés", "@debut": "1997-04-11" }, { "@id": "LEGISCTA000050741773", "@fin": "2999-01-01", "#text": "3 bis : Relevé de liquidation de l'impôt complémentaire dû au titre de l'imposition minimale mondiale des groupes d'entreprises multinationales et des groupes nationaux.", "@debut": "2024-12-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146877", "@fin": "2999-01-01", "#text": "II : Exigibilité de l'impôt", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133765", "@fin": "2999-01-01", "#text": "Section I : Impôts directs et taxes assimilées", "@debut": "1950-04-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114438", "@fin": "2999-01-01", "#text": "Chapitre premier : Paiement de l'impôt", "@debut": "1950-04-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084199", "@fin": "2999-01-01", "#text": "Livre II : Recouvrement de l'impôt", "@debut": "1950-04-30" } ] }, "@cid": "LEGITEXT000006069574", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe III", "@debut": "1950-04-30", "@id_txt": "LEGITEXT000006069574", "@c_titre_court": "Code général des impôts, annexe III, CGIANIII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299594", "@fin": "2004-11-01", "@num": "366 A bis", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299595", "@fin": "2011-10-01", "@num": "366 A bis", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000024678949", "@fin": "2014-05-30", "@num": "366 A bis", "@etat": "PERIME", "@debut": "2011-10-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

L'imposition forfaitaire annuelle mentionnée à l'article 223 septies du code général des impôts est versée spontanément au plus tard le 15 mars auprès du comptable de la direction générale des finances publiques compétent pour le recouvrement de l'impôt sur les sociétés.

\n
\n

Ce versement accompagne le relevé d'acompte d'impôt sur les sociétés payable à cette même date et mentionné au 2 de l'article 358.\n

\n
" } }, "LEGIARTI000025625204": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "381 bis", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2012-04-01" } }, "META_COMMUN": { "ID": "LEGIARTI000025625204", "URL": "article/LEGI/ARTI/00/00/25/62/52/LEGIARTI000025625204.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000025604405", "@num": "33", "#text": "Décret n°2012-431 du 29 mars 2012 - art. 33", "@sens": "cible", "@cidtexte": "JORFTEXT000025596082", "@nortexte": "EFIE1129558D", "@numtexte": "2012-431", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2012-03-29" }, { "@id": "LEGIARTI000006300129", "@num": "381", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 381 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299637", "@num": "381 ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 381 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299579", "@num": "358", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 358", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303823", "@num": "234 quaterdecies", "#text": "Code général des impôts, CGI. - art. 234 quaterdecies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162365", "@fin": "2999-01-01", "#text": "7 : Contribution annuelle sur les revenus locatifs", "@debut": "2001-07-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146877", "@fin": "2999-01-01", "#text": "II : Exigibilité de l'impôt", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133765", "@fin": "2999-01-01", "#text": "Section I : Impôts directs et taxes assimilées", "@debut": "1950-04-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114438", "@fin": "2999-01-01", "#text": "Chapitre premier : Paiement de l'impôt", "@debut": "1950-04-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084199", "@fin": "2999-01-01", "#text": "Livre II : Recouvrement de l'impôt", "@debut": "1950-04-30" } ] }, "@cid": "LEGITEXT000006069574", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe III", "@debut": "1950-04-30", "@id_txt": "LEGITEXT000006069574", "@c_titre_court": "Code général des impôts, annexe III, CGIANIII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299630", "@fin": "2001-07-04", "@num": "381 bis", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299631", "@fin": "2004-11-01", "@num": "381 bis", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299632", "@fin": "2012-04-01", "@num": "381 bis", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000025625204", "@fin": "2999-01-01", "@num": "381 bis", "@etat": "VIGUEUR", "@debut": "2012-04-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

La contribution donne lieu au versement spontané d'un acompte déterminé selon les modalités définies au troisième alinéa de l'article 234 quaterdecies du code général des impôts, à effectuer au plus tard le 15 octobre de l'année de la perception des revenus soumis à la contribution. La somme ainsi calculée est versée au comptable de la direction générale des finances publiques mentionné au 1 de l'article 358.

L'entreprise est dispensée du versement de l'acompte lorsqu'il n'excède pas 100 euros.

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La liquidation de la contribution est réalisée et détaillée sur une déclaration fournie par l'administration, datée et signée par le redevable et indiquant la nature du versement, son échéance, les éléments de liquidation ainsi que la désignation et l'adressse du principal établissement de l'entreprise.
\n
Le complément d'impôt résultant, le cas échéant, de cette liquidation est adressé spontanément, au plus tard à la date fixée pour le dépôt de la déclaration de résultat, au comptable de la direction générale des finances publiques mentionné au 1 de l'article 358.
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Article 358 AUTONOME MODIFIE, en vigueur du 01/07/1979 au 15/06/1990 (Code général des impôts, annexe III)