{"id":58806,"date":"2024-04-08T21:59:11","date_gmt":"2024-04-08T18:59:11","guid":{"rendered":"https:\/\/ambylegal.by\/news\/how-to-prepare-for-a-tax-audit\/"},"modified":"2024-04-08T21:59:11","modified_gmt":"2024-04-08T18:59:11","slug":"how-to-prepare-for-a-tax-audit","status":"publish","type":"post","link":"https:\/\/ambylegal.by\/fr\/news\/how-to-prepare-for-a-tax-audit\/","title":{"rendered":"Comment se pr\u00e9parer \u00e0 un contr\u00f4le fiscal"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_89 counter-hierarchy ez-toc-counter ez-toc-custom ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<div class=\"ez-toc-title ez-toc-toggle\" style=\"cursor:pointer\">Table of Contents<\/div>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/ambylegal.by\/fr\/news\/how-to-prepare-for-a-tax-audit\/#Qui_peut_mener_un_controle_fiscal_et_pour_quelle_periode\" >Qui peut mener un contr\u00f4le fiscal et pour quelle p\u00e9riode ?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/ambylegal.by\/fr\/news\/how-to-prepare-for-a-tax-audit\/#Dans_quels_cas_la_periode_controlee_peut-elle_exceder_5_ans\" >Dans quels cas la p\u00e9riode contr\u00f4l\u00e9e peut-elle exc\u00e9der 5 ans ?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ambylegal.by\/fr\/news\/how-to-prepare-for-a-tax-audit\/#Comment_savoir_si_votre_entreprise_fera_lobjet_dun_controle\" >Comment savoir si votre entreprise fera l&rsquo;objet d&rsquo;un contr\u00f4le ?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ambylegal.by\/fr\/news\/how-to-prepare-for-a-tax-audit\/#Est-il_possible_de_reporter_la_date_du_controle\" >Est-il possible de reporter la date du contr\u00f4le ?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ambylegal.by\/fr\/news\/how-to-prepare-for-a-tax-audit\/#Ou_installer_les_inspecteurs\" >O\u00f9 installer les inspecteurs ?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ambylegal.by\/fr\/news\/how-to-prepare-for-a-tax-audit\/#Quels_points_feront_lobjet_dune_verification\" >Quels points feront l&rsquo;objet d&rsquo;une v\u00e9rification ?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ambylegal.by\/fr\/news\/how-to-prepare-for-a-tax-audit\/#Que_peut-on_regulariser_avant_le_debut_du_controle_fiscal\" >Que peut-on r\u00e9gulariser avant le d\u00e9but du contr\u00f4le fiscal ?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ambylegal.by\/fr\/news\/how-to-prepare-for-a-tax-audit\/#Quels_points_le_chef_comptable_peut-il_verifier_en_amont\" >Quels points le chef comptable peut-il v\u00e9rifier en amont ?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ambylegal.by\/fr\/news\/how-to-prepare-for-a-tax-audit\/#Comment_nous_pouvons_vous_assister_dans_la_preparation_au_controle_fiscal\" >Comment nous pouvons vous assister dans la pr\u00e9paration au contr\u00f4le fiscal<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ambylegal.by\/fr\/news\/how-to-prepare-for-a-tax-audit\/#Contactez-nous\" >Contactez-nous&nbsp;<\/a><\/li><\/ul><\/nav><\/div>\n\n<p class=\"wp-block-paragraph\">Le contr\u00f4le fiscal fait partie int\u00e9grante de l&rsquo;exercice d&rsquo;une activit\u00e9 \u00e9conomique et requiert une pr\u00e9paration sp\u00e9cifique. Cet article expose les points de vigilance essentiels ainsi que des conseils pratiques pour faciliter cette proc\u00e9dure en Bi\u00e9lorussie.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Qui_peut_mener_un_controle_fiscal_et_pour_quelle_periode\"><\/span>Qui peut mener un contr\u00f4le fiscal et pour quelle p\u00e9riode ?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">La r\u00e9gularit\u00e9 de la situation fiscale peut \u00eatre v\u00e9rifi\u00e9e non seulement par les services de l&rsquo;administration fiscale, mais \u00e9galement par les brigades d&rsquo;enqu\u00eate financi\u00e8re du Comit\u00e9 de contr\u00f4le d&rsquo;\u00c9tat.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">La p\u00e9riode couverte par l&rsquo;inspection fiscale d\u00e9pend de nombreux facteurs : les motifs du contr\u00f4le, la nature de la v\u00e9rification (planifi\u00e9e ou inopin\u00e9e, th\u00e9matique ou globale, s\u00e9lective ou sur pi\u00e8ces), ainsi que l&rsquo;autorit\u00e9 \u00e0 l&rsquo;origine de l&rsquo;enqu\u00eate.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">En r\u00e8gle g\u00e9n\u00e9rale, le Code des imp\u00f4ts fixe \u00e0 5 ann\u00e9es civiles la p\u00e9riode de contr\u00f4le du respect de la l\u00e9gislation fiscale. Ces 5 ann\u00e9es pr\u00e9c\u00e8dent l&rsquo;ann\u00e9e de la d\u00e9cision d&rsquo;inspection, sans inclure l&rsquo;exercice en cours \u00e0 la date de la d\u00e9cision. Les autres aspects non fiscaux sont v\u00e9rifi\u00e9s sur les 3 ann\u00e9es ant\u00e9rieures.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Dans_quels_cas_la_periode_controlee_peut-elle_exceder_5_ans\"><\/span>Dans quels cas la p\u00e9riode contr\u00f4l\u00e9e peut-elle exc\u00e9der 5 ans ?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Dans certaines situations, l&rsquo;activit\u00e9 de l&rsquo;entreprise peut \u00eatre examin\u00e9e sur une p\u00e9riode sup\u00e9rieure \u00e0 5 ans, notamment :<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>En pr\u00e9sence d&rsquo;une proc\u00e9dure p\u00e9nale ouverte, en particulier pour infractions fiscales ;<\/li>\n\n\n\n<li>Lors de la v\u00e9rification du respect de la l\u00e9gislation budg\u00e9taire ;<\/li>\n\n\n\n<li>Lors de la r\u00e9alisation de contr\u00f4les compl\u00e9mentaires.<\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Comment_savoir_si_votre_entreprise_fera_lobjet_dun_controle\"><\/span>Comment savoir si votre entreprise fera l&rsquo;objet d&rsquo;un contr\u00f4le ?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Si les contr\u00f4les planifi\u00e9s sont connus \u00e0 l&rsquo;avance, les v\u00e9rifications inopin\u00e9es ne font l&rsquo;objet d&rsquo;aucun avertissement pr\u00e9alable. Vous pouvez v\u00e9rifier si une soci\u00e9t\u00e9 ou un entrepreneur individuel figure au plan d&rsquo;inspection en consultant le site Internet du Comit\u00e9 de contr\u00f4le d&rsquo;\u00c9tat de Bi\u00e9lorussie, o\u00f9 le plan consolid\u00e9 est r\u00e9guli\u00e8rement actualis\u00e9. Ce document indique le mois de l&rsquo;ann\u00e9e civile retenu pour l&rsquo;inspection ainsi que l&rsquo;organisme comp\u00e9tent.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pr\u00e9alablement au d\u00e9but de l&rsquo;audit, l&rsquo;administration adresse une notification officielle \u00e0 l&rsquo;entit\u00e9 audit\u00e9e pr\u00e9cisant la p\u00e9riode d&rsquo;intervention.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Il n&rsquo;est pas possible d&rsquo;ignorer cet avis, qui est remis en main propre \u00e0 un repr\u00e9sentant ou envoy\u00e9 par courrier \u00e0 l&rsquo;adresse fiscale (r\u00e9put\u00e9 re\u00e7u trois jours apr\u00e8s son envoi).<\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"1000\" height=\"667\" src=\"https:\/\/ambylegal.by\/wp-content\/uploads\/2024\/04\/medium-shot-woman-holding-paper-3.png\" alt=\"\" class=\"wp-image-10045\" srcset=\"https:\/\/ambylegal.by\/wp-content\/uploads\/2024\/04\/medium-shot-woman-holding-paper-3.png 1000w, https:\/\/ambylegal.by\/wp-content\/uploads\/2024\/04\/medium-shot-woman-holding-paper-3-300x200.png 300w, https:\/\/ambylegal.by\/wp-content\/uploads\/2024\/04\/medium-shot-woman-holding-paper-3-768x512.png 768w\" sizes=\"auto, (max-width: 1000px) 100vw, 1000px\" \/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Est-il_possible_de_reporter_la_date_du_controle\"><\/span>Est-il possible de reporter la date du contr\u00f4le ?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u00c0 la r\u00e9ception de l&rsquo;avis, l&rsquo;entreprise ou l&rsquo;entrepreneur dispose de la facult\u00e9 de solliciter un report. Si des motifs s\u00e9rieux emp\u00eachent la tenue de l&rsquo;inspection aux dates pr\u00e9vues, une demande de report doit \u00eatre introduite dans les trois jours suivant la r\u00e9ception de l&rsquo;avis. Cette d\u00e9marche ne garantit toutefois pas le report, l&rsquo;administration conservant la libert\u00e9 d&rsquo;accepter ou de rejeter la requ\u00eate.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Ou_installer_les_inspecteurs\"><\/span>O\u00f9 installer les inspecteurs ?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">L&rsquo;entreprise met g\u00e9n\u00e9ralement \u00e0 disposition un local adapt\u00e9 \u00e0 l&rsquo;examen des documents, aucun cahier des charges sp\u00e9cifique n&rsquo;\u00e9tant exig\u00e9. En l&rsquo;absence de locaux appropri\u00e9s, notamment pour un entrepreneur individuel, le contr\u00f4le peut s&rsquo;effectuer, sur d\u00e9cision de l&rsquo;autorit\u00e9 publique, dans les bureaux de l&rsquo;organisme de contr\u00f4le.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Actuellement, la plupart des contr\u00f4les fiscaux se d\u00e9roulent directement dans les bureaux de l&rsquo;administration, o\u00f9 le repr\u00e9sentant de la soci\u00e9t\u00e9 apporte les pi\u00e8ces demand\u00e9es par l&rsquo;inspecteur.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Quels_points_feront_lobjet_dune_verification\"><\/span>Quels points feront l&rsquo;objet d&rsquo;une v\u00e9rification ?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">La liste exhaustive des questions examin\u00e9es est annex\u00e9e \u00e0 l&rsquo;avis de contr\u00f4le, adress\u00e9 au contribuable au moins 10 jours ouvrables avant le d\u00e9but de l&rsquo;inspection.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ce p\u00e9rim\u00e8tre est \u00e9galement repris dans l&rsquo;ordre de mission remis au dirigeant (ou \u00e0 son repr\u00e9sentant) le jour de l&rsquo;ouverture du contr\u00f4le.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Les services fiscaux se limitent aux domaines relevant de leur comp\u00e9tence (ils ne v\u00e9rifieront pas le respect de la propri\u00e9t\u00e9 intellectuelle, de la publicit\u00e9 ou des licences). Toutefois, la d\u00e9couverte d&rsquo;infractions non fiscales sera signal\u00e9e aux autorit\u00e9s r\u00e9pressives.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Les comp\u00e9tences des autorit\u00e9s fiscales sont vastes et consacr\u00e9es par la l\u00e9gislation bi\u00e9lorusse, englobant notamment :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Le contr\u00f4le de la l\u00e9gislation fiscale et commerciale ;<\/li>\n\n\n\n<li>La v\u00e9rification de l&rsquo;exactitude du calcul des imp\u00f4ts ;<\/li>\n\n\n\n<li>Le contr\u00f4le des modalit\u00e9s d&rsquo;encaissement des esp\u00e8ces, de l&rsquo;utilisation des caisses enregistreuses et des r\u00e8gles de r\u00e8glement entre entreprises ;<\/li>\n\n\n\n<li>Le respect de la r\u00e9glementation relative au commerce de l&rsquo;alcool et du tabac ;<\/li>\n\n\n\n<li>La surveillance de la comptabilit\u00e9 des entrepreneurs, de la fiscalit\u00e9 et des r\u00e9gimes simplifi\u00e9s ;<\/li>\n\n\n\n<li>Le contr\u00f4le de la comptabilit\u00e9 g\u00e9n\u00e9rale ;<\/li>\n\n\n\n<li>Le contr\u00f4le de l&rsquo;apposition des marques de contr\u00f4le ou d&rsquo;identification sur les marchandises.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ces attributions permettent d&rsquo;anticiper la constitution du dossier documentaire requis.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Que_peut-on_regulariser_avant_le_debut_du_controle_fiscal\"><\/span>Que peut-on r\u00e9gulariser avant le d\u00e9but du contr\u00f4le fiscal ?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<ol class=\"wp-block-list\">\n<li>Avant l&rsquo;ouverture du contr\u00f4le, vous avez la possibilit\u00e9 de d\u00e9poser des d\u00e9clarations fiscales rectificatives si des erreurs ont \u00e9t\u00e9 identifi\u00e9es dans des liasses ant\u00e9rieures, en utilisant les formulaires en vigueur sur les p\u00e9riodes concern\u00e9es.<\/li>\n\n\n\n<li>Pour les imp\u00f4ts autoliquid\u00e9s sans appels de fonds pr\u00e9alables, les corrections sont apport\u00e9es sur la p\u00e9riode o\u00f9 l&rsquo;inexactitude a \u00e9t\u00e9 commise.<\/li>\n\n\n\n<li>Proc\u00e9der \u00e0 un inventaire des actifs et des passifs afin de d\u00e9tecter et de corriger \u00e0 temps toute anomalie comptable ou dans les relations avec les partenaires.<\/li>\n\n\n\n<li>R\u00e9aliser un audit des pi\u00e8ces comptables. Il s&rsquo;agit de s&rsquo;assurer de l&rsquo;exhaustivit\u00e9 et de la r\u00e9gularit\u00e9 des documents justificatifs primaires, et de reconstituer les pi\u00e8ces manquantes. Veillez \u00e0 ne pas stocker les archives de plusieurs soci\u00e9t\u00e9s distinctes au m\u00eame endroit et assurez-vous de la bonne transmission des dossiers en cas de changement de chef comptable.<\/li>\n\n\n\n<li>Sensibiliser les collaborateurs appel\u00e9s \u00e0 \u00e9changer avec les inspecteurs. Donnez des consignes claires sur les pi\u00e8ces \u00e0 communiquer et rappelez que toute demande d&rsquo;explication \u00e9crite doit \u00eatre signal\u00e9e au pr\u00e9alable au dirigeant ou \u00e0 son mandataire.<\/li>\n\n\n\n<li>Mandater un auditeur. Un audit fiscal r\u00e9alis\u00e9 dans l&rsquo;int\u00e9r\u00eat de la soci\u00e9t\u00e9 permet, en cas de constat d&rsquo;anomalies, d&rsquo;\u00e9carter certaines sanctions pour non-paiement, offrant la possibilit\u00e9 de r\u00e9gulariser la situation par le d\u00e9p\u00f4t de d\u00e9clarations rectificatives et le paiement des compl\u00e9ments dus.<\/li>\n\n\n\n<li>Pr\u00e9parer sa tr\u00e9sorerie. Anticipez le fait qu&rsquo;un contr\u00f4le peut r\u00e9v\u00e9ler des redressements : il est recommand\u00e9 d&rsquo;apurer ses passifs exigibles et de se constituer une r\u00e9serve financi\u00e8re pour faire face \u00e0 d&rsquo;\u00e9ventuels rappels d&rsquo;imp\u00f4ts, p\u00e9nalit\u00e9s et amendes.<\/li>\n<\/ol>\n\n\n<div class=\"bcta bcta--post \">\r\n    <div class=\"bcta__title title\">Avocats en droit des soci\u00e9t\u00e9s en Bi\u00e9lorussie<\/div>\r\n    <div class=\"bcta__snippet\">B\u00e9n\u00e9ficiez d&rsquo;un accompagnement en droit des soci\u00e9t\u00e9s en Bi\u00e9lorussie pour votre entreprise ou personne morale afin de prot\u00e9ger et de d\u00e9velopper votre activit\u00e9 !<\/div>\r\n        <div class=\"bcta__more\">\r\n        <a href=\"https:\/\/ambylegal.by\/fr\/services\/corporate-law\/\" class=\"btn btn--outline\">\r\n\t\t\tEn savoir plus            <span class=\"btn__icon btn__icon--arrow\"><\/span>\r\n        <\/a>\r\n    <\/div>\r\n    <\/div>\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Quels_points_le_chef_comptable_peut-il_verifier_en_amont\"><\/span>Quels points le chef comptable peut-il v\u00e9rifier en amont ?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Proc\u00e9der \u00e0 une auto-v\u00e9rification des calculs fiscaux, en accordant une attention particuli\u00e8re \u00e0 la TVA et \u00e0 l&rsquo;imp\u00f4t sur les b\u00e9n\u00e9fices, sources fr\u00e9quentes d&rsquo;erreurs (d\u00e9termination de l&rsquo;assiette et ventilation des d\u00e9ductions, justification documentaire des charges).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Effectuer un apurement des comptes r\u00e9ciproques avec l&rsquo;administration pour identifier et r\u00e9soudre d&rsquo;\u00e9ventuels \u00e9carts de soldes.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Comment_nous_pouvons_vous_assister_dans_la_preparation_au_controle_fiscal\"><\/span>Comment nous pouvons vous assister dans la pr\u00e9paration au contr\u00f4le fiscal<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Nos collaborateurs sont des sp\u00e9cialistes aguerris en droit fiscal. Nous pouvons :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Vous conseiller sur la pr\u00e9paration de vos processus et documents en vue du contr\u00f4le fiscal ;<\/li>\n\n\n\n<li>R\u00e9aliser un audit pr\u00e9ventif de vos documents comptables et fiscaux ;<\/li>\n\n\n\n<li>Vous assister dans la reconstitution de la comptabilit\u00e9 et le rapprochement des comptes ;<\/li>\n\n\n\n<li>Assurer votre repr\u00e9sentation aupr\u00e8s des autorit\u00e9s de contr\u00f4le.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Contactez-nous\"><\/span>Contactez-nous&nbsp;<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Si vous avez des questions relatives \u00e0 la conduite d&rsquo;un contr\u00f4le fiscal, nous serons ravis <a href=\"https:\/\/ambylegal.by\/fr\/contact-us\/\">de vous aider<\/a> \u00e0 r\u00e9soudre tout litige.<br>Pour votre commodit\u00e9, vous pouvez nous joindre par t\u00e9l\u00e9phone ou par e-mail :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>+375 29 505 10 51 (WhatsApp\/Telegram\/Viber);<\/li>\n\n\n\n<li>info@ambylegal.by.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Le contr\u00f4le fiscal fait partie int\u00e9grante de l&rsquo;exercice d&rsquo;une activit\u00e9 \u00e9conomique et requiert une pr\u00e9paration sp\u00e9cifique. Cet article expose les points de vigilance essentiels ainsi que des conseils pratiques pour faciliter cette proc\u00e9dure en Bi\u00e9lorussie. Qui peut mener un contr\u00f4le fiscal et pour quelle p\u00e9riode ? La r\u00e9gularit\u00e9 de la situation fiscale peut \u00eatre v\u00e9rifi\u00e9e [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":7676,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[3828],"tags":[],"class_list":["post-58806","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Comment se pr\u00e9parer \u00e0 un contr\u00f4le fiscal en Bi\u00e9lorussie | Amby Legal<\/title>\n<meta name=\"description\" content=\"Comment se pr\u00e9parer \u00e0 un contr\u00f4le fiscal en Bi\u00e9lorussie. 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