{"id":5551,"date":"2025-05-03T19:17:16","date_gmt":"2025-05-03T17:17:16","guid":{"rendered":"https:\/\/smconsulting.tn\/fr\/?p=5551"},"modified":"2025-05-17T11:08:22","modified_gmt":"2025-05-17T09:08:22","slug":"tfp","status":"publish","type":"post","link":"https:\/\/smconsulting.tn\/fr\/tfp\/","title":{"rendered":"TFP"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"5551\" class=\"elementor elementor-5551\">\n\t\t\t\t<div class=\"elementor-element elementor-element-76165f1e e-flex e-con-boxed e-con e-parent\" data-id=\"76165f1e\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-80d8876 elementor-widget elementor-widget-heading\" data-id=\"80d8876\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\">Qu\u2019est-ce que le cr\u00e9dit d\u2019imp\u00f4t ?<\/h5>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-59548c3 elementor-widget elementor-widget-text-editor\" data-id=\"59548c3\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Le cr\u00e9dit d\u2019imp\u00f4t, aussi appel\u00e9 avance sur la taxe de formation professionnelle (TFP), est un m\u00e9canisme permettant aux entreprises tunisiennes de r\u00e9cup\u00e9rer jusqu\u2019\u00e0 60 % du montant de la TFP due de l\u2019ann\u00e9e pr\u00e9c\u00e9dente, sous forme d\u2019un cr\u00e9dit utilisable pour financer leurs activit\u00e9s de formation. Ce syst\u00e8me est volontaire et vise \u00e0 encourager l\u2019investissement des entreprises dans le d\u00e9veloppement des comp\u00e9tences.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8b9df50 elementor-widget elementor-widget-heading\" data-id=\"8b9df50\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\"> Entreprises Concern\u00e9es :<\/h5>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e324170 elementor-widget elementor-widget-text-editor\" data-id=\"e324170\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Les entreprises assujetties \u00e0 la taxe de formation professionnelle et dont le montant annuel de la taxe due au titre de l\u2019ann\u00e9e pr\u00e9c\u00e9dant l\u2019ann\u00e9e de r\u00e9alisation des activit\u00e9s de formation est sup\u00e9rieur ou \u00e9gal \u00e0 <strong>1000 Dinars<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5e52b1c elementor-widget elementor-widget-heading\" data-id=\"5e52b1c\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\">Activit\u00e9s de formation \u00e9ligibles :\n<\/h5>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-83e2177 elementor-widget elementor-widget-text-editor\" data-id=\"83e2177\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Les d\u00e9penses pouvant \u00eatre financ\u00e9es par le cr\u00e9dit d\u2019imp\u00f4t incluent :<\/p><ul><li>La formation initiale (apprentissage, alternance, stages pratiques obligatoires)<\/li><li>La formation continue, en Tunisie ou \u00e0 l\u2019\u00e9tranger<\/li><li>Les \u00e9tudes et consultations en formation<\/li><li>La formation dans des centres int\u00e9gr\u00e9s ;<\/li><li>Le salaire du responsable de formation, sous certaines conditions.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d9e9695 elementor-widget elementor-widget-heading\" data-id=\"d9e9695\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\">Proc\u00e9dure d\u00e9taill\u00e9e :\n<\/h5>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a4d8ef8 elementor-widget elementor-widget-text-editor\" data-id=\"a4d8ef8\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><b>\u00c9tape 1 : Adh\u00e9sion au syst\u00e8me<br \/><\/b>L\u2019inscription de l\u2019entreprise aupr\u00e8s de l\u2019administration fiscale.<\/p><p><b>\u00c9tape 2 : R\u00e9alisation des formations\u00a0:<br \/><\/b>Les activit\u00e9s peuvent \u00eatre lanc\u00e9es sans agr\u00e9ment pr\u00e9alable. Elles doivent \u00eatre r\u00e9alis\u00e9es tout au long de l\u2019ann\u00e9e concern\u00e9e.<\/p><p><b>\u00c9tape 3 : D\u00e9claration sur la plateforme\u00a0<br \/><\/b>Chaque activit\u00e9 est d\u00e9clar\u00e9e au fur et \u00e0 mesure de sa r\u00e9alisation sur la plateforme : http:\/\/malek.cnfcpp.tn. L\u2019entreprise doit joindre les pi\u00e8ces justificatives (factures, listes de pr\u00e9sence, conventions&#8230;).<\/p><p><b>\u00c9tape 4 : Cl\u00f4ture du bilan p\u00e9dagogique et financier<br \/><\/b>\u00c0 effectuer dans un d\u00e9lai de 2 mois apr\u00e8s la fin de la derni\u00e8re activit\u00e9, et au plus tard le 31 janvier de l\u2019ann\u00e9e suivante.<\/p><p><b>\u00c9tape 5 : Notification de la d\u00e9cision de financement<br \/><\/b>Le financement est accord\u00e9 apr\u00e8s v\u00e9rification que l\u2019entreprise a d\u00e9pos\u00e9 toutes les d\u00e9clarations fiscales mensuelles et respect\u00e9 les conditions de r\u00e9alisation des formations.<\/p><p><b>\u00c9tape 6 : R\u00e9gularisation de la situation fiscale<br \/><\/b>L\u2019entreprise doit s\u2019assurer d\u2019\u00eatre \u00e0 jour vis-\u00e0-vis de la TFP.<\/p><p><b>\u00c9tape 7 : Demande de r\u00e9vision (Contestation)<br \/><\/b>En cas de d\u00e9saccord, une demande de r\u00e9vision peut \u00eatre adress\u00e9e au Directeur G\u00e9n\u00e9ral du CNFCPP sous 60 jours. Une r\u00e9clamation peut ensuite \u00eatre transmise au ministre charg\u00e9 de la Formation Professionnelle.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-bd9f4e5 e-flex e-con-boxed e-con e-parent\" data-id=\"bd9f4e5\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-8a354d3 e-con-full e-flex e-con e-child\" data-id=\"8a354d3\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3278912 elementor-invisible elementor-widget elementor-widget-text-editor\" data-id=\"3278912\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;bounceInLeft&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h1 style=\"text-align: center;\">Pour plus de conseils sur les techniques de financement de la formation , n&#8217;h\u00e9sitez pas \u00e0 nous contacter.<\/h1>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-7a95b91 e-con-full e-flex e-con e-child\" data-id=\"7a95b91\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-af0b24a elementor-widget__width-initial elementor-widget elementor-widget-shortcode\" data-id=\"af0b24a\" data-element_type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\"><div class=\"everest-forms\"><div class=\"evf-container default\" id=\"evf-6518\"><form id=\"evf-form-6518\" class=\"everest-form\" data-formid=\"6518\" data-ajax_submission=\"0\" data-keyboard_friendly_form=\"0\" method=\"post\" enctype=\"multipart\/form-data\" action=\"\/fr\/wp-json\/wp\/v2\/posts\/5551\"><div class=\"evf-field-container\"><input type=\"hidden\" id=\"_wpnonce6518\" name=\"_wpnonce6518\" value=\"32e0bdbd52\" \/><input type=\"hidden\" name=\"_wp_http_referer\" value=\"\/fr\/wp-json\/wp\/v2\/posts\/5551\" \/><div class=\"evf-frontend-row\" data-row=\"row_1\" conditional_rules=\"[]\"><div class=\"evf-frontend-grid evf-grid-1\" data-grid=\"grid_1\"><div id=\"evf-6518-field_4WEtRt0nJj-10-container\" class=\"evf-field evf-field-last-name form-row\" data-field-id=\"4WEtRt0nJj-10\"><label class=\"evf-field-label evf-label-hide\" for=\"evf-6518-field_4WEtRt0nJj-10\"><span class=\"evf-label\">Nom \/ Raison sociale<\/span> <\/label><input type=\"text\" id=\"evf-6518-field_4WEtRt0nJj-10\" class=\"input-text\" name=\"everest_forms[form_fields][4WEtRt0nJj-10]\" placeholder=\"Votre nom et pr\u00e9nom ou raison social de l&#039;entreprise\" ><\/div><div id=\"evf-6518-field_CpFdRYhTQ4-4-container\" class=\"evf-field evf-field-email form-row validate-required validate-email\" data-required-field-message=\"Veuillez entrer une adresse e-mail valide.\" data-field-id=\"CpFdRYhTQ4-4\"><label class=\"evf-field-label evf-label-hide\" for=\"evf-6518-field_CpFdRYhTQ4-4\"><span class=\"evf-label\">Email<\/span> <abbr class=\"required\" title=\"Required\">*<\/abbr><\/label><input type=\"email\" id=\"evf-6518-field_CpFdRYhTQ4-4\" class=\"input-text\" name=\"everest_forms[form_fields][CpFdRYhTQ4-4]\" placeholder=\"Email pour vous contactez\" required ><\/div><\/div><\/div><div class=\"evf-frontend-row\" data-row=\"row_3\" conditional_rules=\"[]\"><div class=\"evf-frontend-grid evf-grid-1\" data-grid=\"grid_1\"><div id=\"evf-6518-field_6hRHC3lzht-9-container\" class=\"evf-field evf-field-textarea form-row\" data-field-id=\"6hRHC3lzht-9\"><label class=\"evf-field-label evf-label-hide\" for=\"evf-6518-field_6hRHC3lzht-9\"><span class=\"evf-label\">Message<\/span> <\/label><textarea id=\"evf-6518-field_6hRHC3lzht-9\" class=\"input-text\" name=\"everest_forms[form_fields][6hRHC3lzht-9]\" placeholder=\"Votre message\"  ><\/textarea><\/div><\/div><\/div><\/div><div class=\"evf-honeypot-container evf-field-hp\"><label for=\"evf-6518-field-hp\" class=\"evf-field-label\">Comment<\/label><input type=\"text\" name=\"everest_forms[hp]\" id=\"evf-6518-field-hp\" class=\"input-text\"><\/div><div class=\"evf-submit-container \" ><input type=\"hidden\" name=\"everest_forms[id]\" value=\"6518\"><input type=\"hidden\" name=\"everest_forms[author]\" value=\"1\"><button type='submit' name='everest_forms[submit]' class='everest-forms-submit-button button evf-submit ' id='evf-submit-6518' value='evf-submit' data-process-text=\"Processing\u2026\" conditional_rules='&quot;&quot;' conditional_id='evf-submit-6518'  id=\"evf-submit-6518\" aria-live=\"assertive\">Envoyer<\/button><\/div><\/form><\/div><!-- .evf-container --><\/div><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e933df9 e-flex e-con-boxed e-con e-parent\" data-id=\"e933df9\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e00804a elementor-widget elementor-widget-text-editor\" data-id=\"e00804a\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h5><b>R\u00e8gles de conformit\u00e9 et sanctions<\/b><\/h5><p><span style=\"font-weight: 400;\">Toute incoh\u00e9rence entre les donn\u00e9es d\u00e9clar\u00e9es et les pi\u00e8ces justificatives constat\u00e9e lors d\u2019un contr\u00f4le du CNFCPP entra\u00eene :<\/span><\/p><p><span style=\"font-weight: 400;\">&#8211; R\u00e9vision de la d\u00e9cision de financement ;<\/span><\/p><p><span style=\"font-weight: 400;\">&#8211; Remboursement des montants ind\u00fbment per\u00e7us, avec p\u00e9nalit\u00e9s de retard (d\u00e9cret n\u00b0292-2009 du 2 f\u00e9vrier 2009).<\/span><\/p><h5><b>Conditions li\u00e9es aux formateurs et op\u00e9rateurs<\/b><\/h5><p><span style=\"font-weight: 400;\">Les formations doivent \u00eatre r\u00e9alis\u00e9es par :<\/span><\/p><p><span style=\"font-weight: 400;\">&#8211; Des organismes inscrits sur la plateforme MALEK ;<\/span><\/p><p><span style=\"font-weight: 400;\">&#8211; Ou des \u00e9tablissements publics non soumis au cahier des charges de la formation priv\u00e9e.<\/span><\/p><p><span style=\"font-weight: 400;\">Les CV des formateurs doivent \u00eatre valid\u00e9s et \u00e9dit\u00e9s via MALEK.<\/span><\/p><p><span style=\"font-weight: 400;\">Sp\u00e9cificit\u00e9s :<\/span><\/p><p><span style=\"font-weight: 400;\">&#8211; Formateurs publics : autorisation annuelle pr\u00e9alable (circulaire n\u00b025 du 1er ao\u00fbt 2013) ;<\/span><\/p><p><span style=\"font-weight: 400;\">&#8211; Formateurs non-r\u00e9sidents : autorisation de la Direction G\u00e9n\u00e9rale du placement \u00e0 l\u2019\u00e9tranger.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5d3a1ab elementor-widget elementor-widget-heading\" data-id=\"5d3a1ab\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\">Questions fr\u00e9quentes sur la TFP<\/h5>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1196fa4 elementor-widget elementor-widget-n-accordion\" data-id=\"1196fa4\" data-element_type=\"widget\" data-settings=\"{&quot;default_state&quot;:&quot;expanded&quot;,&quot;max_items_expended&quot;:&quot;one&quot;,&quot;n_accordion_animation_duration&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:400,&quot;sizes&quot;:[]}}\" data-widget_type=\"nested-accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"e-n-accordion\" aria-label=\"Accordion. Open links with Enter or Space, close with Escape, and navigate with Arrow Keys\">\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1840\" class=\"e-n-accordion-item\" open>\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"1\" tabindex=\"0\" aria-expanded=\"true\" aria-controls=\"e-n-accordion-item-1840\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Qu\u2019est-ce que le cr\u00e9dit d\u2019imp\u00f4t sur la TFP ? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\"fas fa-plus\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1840\" class=\"elementor-element elementor-element-4442031 e-con-full e-flex e-con e-child\" data-id=\"4442031\" data-element_type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1840\" class=\"elementor-element elementor-element-65f5088 e-flex e-con-boxed e-con e-child\" data-id=\"65f5088\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6d5e50c elementor-widget elementor-widget-text-editor\" data-id=\"6d5e50c\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">C\u2019est une avance \u00e9quivalente \u00e0 <\/span><b>60 % maximum<\/b><span style=\"font-weight: 400;\"> de la taxe de formation professionnelle due au titre de l\u2019ann\u00e9e pr\u00e9c\u00e9dente, que l\u2019entreprise peut utiliser pour financer directement ses d\u00e9penses en formation.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1841\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"2\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1841\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Quelles entreprises peuvent b\u00e9n\u00e9ficier de cette avance ? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\"fas fa-plus\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1841\" class=\"elementor-element elementor-element-962d479 e-con-full e-flex e-con e-child\" data-id=\"962d479\" data-element_type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1841\" class=\"elementor-element elementor-element-4253b9d e-flex e-con-boxed e-con e-child\" data-id=\"4253b9d\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ad8122f elementor-widget elementor-widget-text-editor\" data-id=\"ad8122f\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Les entreprises <\/span><b>assujetties \u00e0 la TFP<\/b><span style=\"font-weight: 400;\"> dont le montant annuel d\u00fb est <\/span><b>sup\u00e9rieur ou \u00e9gal \u00e0 1 000 Dinars<\/b><span style=\"font-weight: 400;\"> peuvent adh\u00e9rer \u00e0 ce m\u00e9canisme de mani\u00e8re volontaire.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1842\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"3\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1842\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Quelles formations sont \u00e9ligibles au financement par le cr\u00e9dit d\u2019imp\u00f4t ? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\"fas fa-plus\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1842\" class=\"elementor-element elementor-element-3fe65b3 e-con-full e-flex e-con e-child\" data-id=\"3fe65b3\" data-element_type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1842\" class=\"elementor-element elementor-element-6c87826 e-flex e-con-boxed e-con e-child\" data-id=\"6c87826\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-beabf7d elementor-widget elementor-widget-text-editor\" data-id=\"beabf7d\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Sont \u00e9ligibles : la formation initiale (apprentissage, alternance, stages), la formation continue (en Tunisie ou \u00e0 l\u2019\u00e9tranger), les \u00e9tudes et consultations en formation, la formation dans les centres int\u00e9gr\u00e9s, et <\/span><b>le salaire du responsable de formation<\/b><span style=\"font-weight: 400;\"> sous conditions.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1843\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"4\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1843\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Quelle est la proc\u00e9dure pour b\u00e9n\u00e9ficier de ce cr\u00e9dit d\u2019imp\u00f4t ? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\"fas fa-plus\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1843\" class=\"elementor-element elementor-element-ee6b50e e-con-full e-flex e-con e-child\" data-id=\"ee6b50e\" data-element_type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1843\" class=\"elementor-element elementor-element-ec482c6 e-flex e-con-boxed e-con e-child\" data-id=\"ec482c6\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3d03907 elementor-widget elementor-widget-text-editor\" data-id=\"3d03907\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">L\u2019entreprise doit :<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Adh\u00e9rer au syst\u00e8me aupr\u00e8s des services fiscaux comp\u00e9tents,<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">R\u00e9aliser les formations sans agr\u00e9ment pr\u00e9alable,<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">D\u00e9clarer les activit\u00e9s sur la plateforme <\/span><a href=\"http:\/\/malek.cnfcpp.tn\/\"><span style=\"font-weight: 400;\">http:\/\/malek.cnfcpp.tn<\/span><\/a><span style=\"font-weight: 400;\">,<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Cl\u00f4turer son bilan p\u00e9dagogique et financier dans les d\u00e9lais (max 31 janvier de l\u2019ann\u00e9e suivante),<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u00catre en r\u00e8gle fiscalement.<\/span><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1844\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"5\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1844\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Que se passe-t-il en cas d\u2019erreur ou de non-conformit\u00e9 ? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\"fas fa-plus\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1844\" class=\"elementor-element elementor-element-e339acc e-con-full e-flex e-con e-child\" data-id=\"e339acc\" data-element_type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1844\" class=\"elementor-element elementor-element-9fa1be8 e-flex e-con-boxed e-con e-child\" data-id=\"9fa1be8\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ea10bf2 elementor-widget elementor-widget-text-editor\" data-id=\"ea10bf2\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">En cas de contr\u00f4le r\u00e9v\u00e9lant une <\/span><b>non-conformit\u00e9<\/b><span style=\"font-weight: 400;\"> entre les donn\u00e9es d\u00e9clar\u00e9es et les justificatifs, <\/span><b>l\u2019entreprise doit rembourser<\/b><span style=\"font-weight: 400;\"> les montants ind\u00fbment per\u00e7us, <\/span><b>major\u00e9s de p\u00e9nalit\u00e9s de retard<\/b><span style=\"font-weight: 400;\">. Elle peut toutefois d\u00e9poser une demande de r\u00e9vision ou une r\u00e9clamation selon les d\u00e9lais l\u00e9gaux.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Qu\u2019est-ce que le cr\u00e9dit d\u2019imp\u00f4t ? Le cr\u00e9dit d\u2019imp\u00f4t, aussi appel\u00e9 avance sur la taxe de formation professionnelle (TFP), est un m\u00e9canisme permettant aux entreprises tunisiennes de r\u00e9cup\u00e9rer jusqu\u2019\u00e0 60 % du montant de la TFP due de l\u2019ann\u00e9e pr\u00e9c\u00e9dente, sous forme d\u2019un cr\u00e9dit utilisable pour financer leurs activit\u00e9s de formation. Ce syst\u00e8me est volontaire [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":6575,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_seopress_robots_primary_cat":"none","_seopress_titles_title":"","_seopress_titles_desc":"","_seopress_robots_index":"","footnotes":""},"categories":[30],"tags":[],"class_list":["post-5551","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-solutions-de-financement"],"_links":{"self":[{"href":"https:\/\/smconsulting.tn\/fr\/wp-json\/wp\/v2\/posts\/5551","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/smconsulting.tn\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/smconsulting.tn\/fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/smconsulting.tn\/fr\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/smconsulting.tn\/fr\/wp-json\/wp\/v2\/comments?post=5551"}],"version-history":[{"count":91,"href":"https:\/\/smconsulting.tn\/fr\/wp-json\/wp\/v2\/posts\/5551\/revisions"}],"predecessor-version":[{"id":6636,"href":"https:\/\/smconsulting.tn\/fr\/wp-json\/wp\/v2\/posts\/5551\/revisions\/6636"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/smconsulting.tn\/fr\/wp-json\/wp\/v2\/media\/6575"}],"wp:attachment":[{"href":"https:\/\/smconsulting.tn\/fr\/wp-json\/wp\/v2\/media?parent=5551"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/smconsulting.tn\/fr\/wp-json\/wp\/v2\/categories?post=5551"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/smconsulting.tn\/fr\/wp-json\/wp\/v2\/tags?post=5551"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}