{"id":13554,"date":"2025-09-17T03:52:13","date_gmt":"2025-09-17T01:52:13","guid":{"rendered":"https:\/\/lepatriotebenin.com\/?p=13554"},"modified":"2025-09-17T03:52:13","modified_gmt":"2025-09-17T01:52:13","slug":"quitus-fiscal-le-retour-des-vieux-demons","status":"publish","type":"post","link":"https:\/\/lepatriotebenin.com\/index.php\/2025\/09\/17\/quitus-fiscal-le-retour-des-vieux-demons\/","title":{"rendered":"Quitus fiscal : Le retour des vieux d\u00e9mons"},"content":{"rendered":"<p><strong><em>Dans un communiqu\u00e9 rendu public le 12 septembre 2025, la Direction g\u00e9n\u00e9rale des imp\u00f4ts invite les candidats d\u00e9sireux \u00e0 prendre part aux \u00e9lections g\u00e9n\u00e9rales de 2026\u00a0 \u00e0\u00a0 proc\u00e9der \u00e0 la demande individuelle en ligne de\u00a0 la pi\u00e8ce. Sauf que tout ne se passe pas aussi bien que l\u2019on aurait souhait\u00e9. Un d\u00e9tail sur la plate forme ravive les inqui\u00e9tudes et rappelle, surtout \u00e0 l\u2019opposition, ses m\u00e9saventures dans la qu\u00eate de cette pi\u00e8ce lors des \u00e9lections l\u00e9gislatives de 2023.<\/em><\/strong><\/p>\n<p>Institu\u00e9 comme pi\u00e8ce entrant dans la composition du dossier de candidature pour l\u2019\u00e9lection pr\u00e9sidentielle apr\u00e8s les modifications de la loi \u00e9lectorale en 2019, le quitus fiscal n\u2019avait pas rencontr\u00e9 une grande opposition en son temps. Il avait \u00e9t\u00e9 salu\u00e9 comme une pi\u00e8ce essentielle de la promotion d\u2019une nouvelle g\u00e9n\u00e9ration d\u2019acteurs politiques qui ont la transparence et le respect des lois de la R\u00e9publique chevill\u00e9s au corps. Il apparaissait comme une preuve de bonne citoyennet\u00e9 pour des gens qui aspirent \u00e0 des responsabilit\u00e9s politiques. Seul b\u00e9mol \u00e0 l\u2019\u00e9poque, le fait qu\u2019il soit d\u00e9livr\u00e9 par le Directeur G\u00e9n\u00e9ral des Imp\u00f4ts lui m\u00eame alors qu\u2019il est un collaborateur direct du Ministre des finances, lui m\u00eame collaborateur direct du chef de l\u2019Etat. Les inqui\u00e9tudes de ceux qui disaient cela n\u2019ont pas tard\u00e9 \u00e0 prendre une forme lors de la premi\u00e8re exp\u00e9rimentation de cette r\u00e9forme \u00e9lectorale. Lors des \u00e9lections l\u00e9gislatives de 2023 c\u2019est \u00e0 la Cour Constitutionnelle qu\u2019a pris fin le contentieux sur la d\u00e9livrance de cette pi\u00e8ce avec une opposition du Directeur G\u00e9n\u00e9ral de d\u00e9livrer \u00e0 certains opposants politiques, les emp\u00eachant du coup \u00e0 \u00eatre candidats \u00e0 ces \u00e9lections. La juridiction constitutionnelle lui avait enjoint de d\u00e9livrer la fameuse pi\u00e8ce \u00e0 certains.<\/p>\n<p>Cette ann\u00e9e, pour am\u00e9liorer le processus de d\u00e9livrance du cette pi\u00e8ce, le Directeur G\u00e9n\u00e9ral des Imp\u00f4ts a lanc\u00e9 une plateforme d\u2019inscription. Mais un d\u00e9tail assez superf\u00e9tatoire intrigue plus d\u2019un sur cette plate forme. Il s\u2019agit de la mention portant sur le type d\u2019\u00e9lection. L\u2019 imp\u00f4t \u00e9tant le pr\u00e9l\u00e8vement que l\u2019Etat op\u00e8re sur les ressources des personnes physiques ou morales afin de subvenir aux charges publiques, beaucoup s\u2019\u00e9tonnent du lien qui est fait avec le type d\u2019\u00e9lection. En effet, l\u2019imp\u00f4t \u00e0 payer ne sera pas \u00e9valu\u00e9 en fonction du type d\u2019\u00e9lection \u00e0 laquelle participe quelqu\u2019un mais de ses revenus qui eux m\u00eames d\u00e9pendent des activit\u00e9s que la personne m\u00e8ne et des ressources dont elle dispose. Pourquoi lier donc ce paiement au type d\u2019\u00e9lections?, se demandent-ils. Pour beaucoup d\u2019acteurs politiques, cette exigence administrative qui ne se base sur aucune disposition du Code \u00e9lectoral est une aberration qui doit \u00eatre d\u00e9nonc\u00e9e avec la derni\u00e8re rigueur. Par ailleurs, \u00e0 ce jour, aucun texte r\u00e9glementaire ou l\u00e9gal en vigueur au B\u00e9nin n\u2019\u00e9tablit aucune relation entre le quitus et le type d\u2019\u00e9lection. De fa\u00e7on plus explicite, le quitus est unique, et sa d\u00e9livrance par les autorit\u00e9s comp\u00e9tentes ne saurait varier selon que le candidat souhaite se pr\u00e9senter \u00e0 la pr\u00e9sidentielle, aux l\u00e9gislatives ou aux communales. L\u2019ajout de cette exigence, sans ancrage juridique bien fond\u00e9, suscite donc une confusion pr\u00e9judiciable pour les candidats, surtout pour ceux qui envisagent de se pr\u00e9senter \u00e0 plusieurs scrutins ou qui n&rsquo;ont pas encore clarifi\u00e9 d\u00e9finitivement leur position. Pire encore, elle ouvre la porte \u00e0 des interpr\u00e9tations arbitraires et \u00e0 des exclusions abusives de candidatures pour vice de proc\u00e9dure. Des acteurs politiques ont aussi d\u00e9nonc\u00e9 la complexit\u00e9 et la lourdeur administrative avec des dysfonctionnements observ\u00e9s sur la plateforme et la remise en question des normes l\u00e9gales.<\/p>\n<p><strong>Mohamed Y\u00e8kini<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Dans un communiqu\u00e9 rendu public le 12 septembre 2025, la Direction g\u00e9n\u00e9rale des imp\u00f4ts invite les candidats d\u00e9sireux \u00e0 prendre part aux \u00e9lections g\u00e9n\u00e9rales de 2026\u00a0 \u00e0\u00a0 proc\u00e9der \u00e0 la&hellip;<\/p>\n","protected":false},"author":5,"featured_media":13555,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"content-type":"","om_disable_all_campaigns":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"_uf_show_specific_survey":0,"_uf_disable_surveys":false,"footnotes":""},"categories":[26],"tags":[],"class_list":["post-13554","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-politique"],"aioseo_notices":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - 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