{"id":17819,"date":"2020-04-21T16:14:57","date_gmt":"2020-04-21T14:14:57","guid":{"rendered":"https:\/\/epst-sgen-cfdt.org\/?p=17819"},"modified":"2020-06-08T13:47:46","modified_gmt":"2020-06-08T11:47:46","slug":"prelevement-a-la-source","status":"publish","type":"post","link":"https:\/\/cfdt-recherche-epst.org\/?p=17819","title":{"rendered":"Pr\u00e9l\u00e8vement \u00e0 la source"},"content":{"rendered":"<p><a href=\"https:\/\/www.cfdt.fr\/portail\/actualites\/special-impot-2020\/les-nouveautes\/prelevement-a-la-source-srv2_678901\">Publi\u00e9 par CFDT Finances le 21 avril 2020<\/a><\/p>\n<div class=\"intro\">\n<div class=\"wysiwyg classic\">\n<p><strong><span class=\"TextRun SCXW29608295 BCX0\" lang=\"FR-FR\"><span class=\"NormalTextRun SCXW29608295 BCX0\">Mis en place \u00e0 compter du 1<\/span><\/span><span class=\"TextRun SCXW29608295 BCX0\" lang=\"FR-FR\"><span class=\"NormalTextRun Superscript SCXW29608295 BCX0\">er<\/span><\/span><span class=\"TextRun SCXW29608295 BCX0\" lang=\"FR-FR\"><span class=\"NormalTextRun SCXW29608295 BCX0\">\u00a0janvier 2019, l<\/span><\/span><span class=\"TextRun SCXW29608295 BCX0\" lang=\"FR-FR\"><span class=\"NormalTextRun SCXW29608295 BCX0\">e pr\u00e9l\u00e8vement \u00e0 la source<\/span><\/span><span class=\"TextRun SCXW29608295 BCX0\" lang=\"FR-FR\"><span class=\"NormalTextRun SCXW29608295 BCX0\">\u00a0(PAS)<\/span><\/span><span class=\"TextRun SCXW29608295 BCX0\" lang=\"FR-FR\"><span class=\"NormalTextRun SCXW29608295 BCX0\">\u00a0modifie les modalit\u00e9s de paiement de l\u2019imp\u00f4t sur le revenu. Il ne modifie pas les r\u00e8gles de calcul de l\u2019imp\u00f4t sur le revenu et vous\u00a0<\/span><\/span><span class=\"TextRun SCXW29608295 BCX0\" lang=\"FR-FR\"><span class=\"NormalTextRun SCXW29608295 BCX0\">devez<\/span><\/span><span class=\"TextRun SCXW29608295 BCX0\" lang=\"FR-FR\"><span class=\"NormalTextRun SCXW29608295 BCX0\">\u00a0toujours faire une d\u00e9claration<\/span><\/span><\/strong><\/p>\n<\/div>\n<\/div>\n<div class=\"wysiwyg classic\">\n<p>Le pr\u00e9l\u00e8vement \u00e0 la source permet de rapprocher la perception des revenus de leur imposition en mettant en place un paiement anticip\u00e9, contemporain du versement des salaires, pensions ou autre revenus imposables entrant dans le champ du pr\u00e9l\u00e8vement \u00e0 la source (PAS). En effet, le recouvrement de l\u2019imp\u00f4t d\u00fb sur les revenus de l\u2019ann\u00e9e N est effectu\u00e9 mensuellement ou, dans certains cas trimestriellement, au fil de la perception desdits revenus. Toutefois, un solde d\u2019imp\u00f4t, ou le cas \u00e9ch\u00e9ant une restitution, peut intervenir en N+1 \u00e0 l\u2019issue de la d\u00e9claration des revenus de l\u2019ann\u00e9e N.<\/p>\n<p>Lire la (longue) suite <a href=\"https:\/\/www.cfdt.fr\/portail\/actualites\/special-impot-2020\/les-nouveautes\/prelevement-a-la-source-srv2_678901\">ici<\/a><\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Publi\u00e9 par CFDT Finances le 21 avril 2020 Mis en place \u00e0 compter du 1er\u00a0janvier 2019, le pr\u00e9l\u00e8vement \u00e0 la source\u00a0(PAS)\u00a0modifie les modalit\u00e9s de paiement de l\u2019imp\u00f4t sur le revenu. Il ne modifie pas les r\u00e8gles de calcul de l\u2019imp\u00f4t sur le revenu et vous\u00a0devez\u00a0toujours faire une d\u00e9claration Le pr\u00e9l\u00e8vement<\/p>\n","protected":false},"author":19,"featured_media":2134,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[5],"tags":[],"class_list":["post-17819","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-epst","ct-col-2"],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/cfdt-recherche-epst.org\/index.php?rest_route=\/wp\/v2\/posts\/17819","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/cfdt-recherche-epst.org\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/cfdt-recherche-epst.org\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/cfdt-recherche-epst.org\/index.php?rest_route=\/wp\/v2\/users\/19"}],"replies":[{"embeddable":true,"href":"https:\/\/cfdt-recherche-epst.org\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=17819"}],"version-history":[{"count":1,"href":"https:\/\/cfdt-recherche-epst.org\/index.php?rest_route=\/wp\/v2\/posts\/17819\/revisions"}],"predecessor-version":[{"id":17820,"href":"https:\/\/cfdt-recherche-epst.org\/index.php?rest_route=\/wp\/v2\/posts\/17819\/revisions\/17820"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/cfdt-recherche-epst.org\/index.php?rest_route=\/wp\/v2\/media\/2134"}],"wp:attachment":[{"href":"https:\/\/cfdt-recherche-epst.org\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=17819"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/cfdt-recherche-epst.org\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=17819"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/cfdt-recherche-epst.org\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=17819"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}