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Contrôle fiscal personnel : un contrôle qui peut durer (plus) longtemps…

Contrôle fiscal personnel : un contrôle qui peut durer (plus) longtemps…

Publiée le lundi 09 janvier 2023 à 05h55 dans Le coin du dirigeant

Dans le cadre de son activité de contrôle, l’administration fiscale peut être amenée à contrôler vos revenus, soit sur certains aspects seulement, soit de manière plus globale dans le cadre d’un « examen de la situation fiscale personnelle ». Une modalité de contrôle qui vient de faire l’objet d’un (petit) aménagement…


Contrôle fiscal personnel : 1 an, voire un peu plus…

Un « examen de la situation fiscale personnelle », ou ESFP pour les spécialistes, permet à l’administration de contrôler la cohérence entre, d'une part les revenus déclarés et, d'autre part, la situation patrimoniale, la situation de trésorerie et les éléments du train de vie des membres du foyer fiscal.

En principe, cet examen ne peut pas durer plus d’un an à compter de la réception de l’avis de vérification envoyé par l’administration fiscale. Ce délai peut toutefois être prorogé pour diverses raisons. A titre d’exemple, il sera prolongé d’un an supplémentaire en cas de découverte, en cours de contrôle, d’une activité occulte.

Pour les contrôles engagés à partir du 1er janvier 2023, l’avis de vérification devra mentionner la liste des comptes connus de l’administration pour lesquels elle a demandé aux établissements financiers de produire des relevés.

L’administration fiscale n’aura donc plus besoin de vous demander de les lui communiquer. En revanche, vous devrez toujours fournir, le cas échéant, la liste et le relevé des comptes non mentionnés dans l’avis de vérification.

Cette nouveauté impacte la durée de ce type de contrôle : la durée maximale d’un an pourra toujours être prolongée des délais nécessaires à l’administration fiscale pour obtenir la liste et les relevés des comptes non mentionnés dans l’avis de vérification.

Source : Loi de finances pour 2023 du 30 décembre 2022, n° 2022-1726, article 89

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