{"id":6382,"date":"2024-01-17T16:38:24","date_gmt":"2024-01-17T15:38:24","guid":{"rendered":"https:\/\/preview.efk.admin.ch\/prufung\/taxation-et-perception-de-limpot-federal-direct-examen-de-la-surveillance-effectuee-par-ladministration-federale-des-contributions\/"},"modified":"2024-03-07T17:01:32","modified_gmt":"2024-03-07T16:01:32","slug":"taxation-et-perception-de-limpot-federal-direct-examen-de-la-surveillance-effectuee-par-ladministration-federale-des-contributions","status":"publish","type":"audit","link":"https:\/\/www.efk.admin.ch\/fr\/audit\/taxation-et-perception-de-limpot-federal-direct-examen-de-la-surveillance-effectuee-par-ladministration-federale-des-contributions\/","title":{"rendered":"Taxation et perception de l’imp\u00f4t f\u00e9d\u00e9ral direct – Examen de la surveillance"},"content":{"rendered":"\n

La Division Surveillance cantons est, au sein de l\u2019Administration f\u00e9d\u00e9rale des contributions, l\u2019entit\u00e9 qui veille \u00e0 l\u2019application uniforme et correcte des t\u00e2ches de taxation et de perception qui sont d\u00e9l\u00e9gu\u00e9es aux cantons selon la Loi sur l\u2019imp\u00f4t f\u00e9d\u00e9ral direct (LIFD). Cette t\u00e2che de surveillance s\u2019exerce dans le domaine particuli\u00e8rement complexe de l\u2019imp\u00f4t direct et dans un environnement tr\u00e8s vari\u00e9, \u00e9tant donn\u00e9 que les cantons mettent en place leur propre organisation, ressources et moyens pour effectuer les t\u00e2ches d\u00e9l\u00e9gu\u00e9es par la LIFD.<\/p>\n","protected":false},"featured_media":0,"menu_order":0,"template":"","audit_category":[43],"audit_type":[52],"class_list":["post-6382","audit","type-audit","status-publish","hentry","audit_category-finances-publiques-et-impots","audit_type-audit-fr"],"acf":{"audit_lang":[{"lang":"f"}],"audit_numbers":[{"audit_number":"9284"}],"audit_office":7939,"audit_office_text":"","audit_date":"20100109","bgo":false,"keywords":"La Division Surveillance cantons est, au sein de l\u2019Administration f\u00e9d\u00e9rale des contributions, l\u2019entit\u00e9 qui veille \u00e0 l\u2019application uniforme et correcte des t\u00e2ches de taxation et de perception qui sont d\u00e9l\u00e9gu\u00e9es aux cantons selon la Loi sur l\u2019imp\u00f4t f\u00e9d\u00e9ral direct (LIFD). Cette t\u00e2che de surveillance s\u2019exerce dans le domaine particuli\u00e8rement complexe de l\u2019imp\u00f4t direct et dans un environnement tr\u00e8s vari\u00e9, \u00e9tant donn\u00e9 que les cantons mettent en place leur propre organisation, ressources et moyens pour effectuer les t\u00e2ches d\u00e9l\u00e9gu\u00e9es par la LIFD.","audit_office_local":""},"yoast_head":"\nTaxation et perception de l'imp\u00f4t f\u00e9d\u00e9ral direct - Examen de la surveillance - Contr\u00f4le f\u00e9d\u00e9ral des finances (CDF)<\/title>\n<meta name=\"description\" content=\"Taxation et perception de l'imp\u00f4t f\u00e9d\u00e9ral direct - Examen de la surveillance\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.efk.admin.ch\/fr\/audit\/taxation-et-perception-de-limpot-federal-direct-examen-de-la-surveillance-effectuee-par-ladministration-federale-des-contributions\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Taxation et perception de l'imp\u00f4t f\u00e9d\u00e9ral direct - 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