{"id":2045,"date":"2023-02-03T11:22:58","date_gmt":"2023-02-03T11:22:58","guid":{"rendered":"https:\/\/mediatopnews.tg\/?p=2045"},"modified":"2023-02-03T11:23:00","modified_gmt":"2023-02-03T11:23:00","slug":"quest-ce-que-le-guichet-unique-de-depot-des-etats-financiers-lotr-donne-les-recettes","status":"publish","type":"post","link":"https:\/\/mediatopnews.tg\/?p=2045","title":{"rendered":"Qu\u2019est-ce que LE Guichet Unique de D\u00e9p\u00f4t des Etats Financiers\u00a0? l\u2019OTR donne les recettes"},"content":{"rendered":"\n

<\/h1>\n\n\n\n

  <\/h2>\n\n\n\n

Le Guichet Unique de D\u00e9p\u00f4t des Etats Financiers(GUDEF) est une institution mis en place pour la r\u00e9ception de mani\u00e8re centralis\u00e9e des \u00e9tats financiers au profit de diff\u00e9rents partenaires.<\/p>\n\n\n\n

\"\"<\/figure>\n\n\n\n

a.      Le Cadre l\u00e9gal<\/h2>\n\n\n\n

Au Togo, la directive n\u00b004\/2009\/CM\/UEMOA du 27 mars 2009 a \u00e9t\u00e9 transpos\u00e9e dans le corpus l\u00e9gislatif par la loi de Finances gestion 2011 au titre du code G\u00e9n\u00e9ral des Imp\u00f4ts (CGI) en son article 1477 qui dispose : \u00ab Il est institu\u00e9 un guichet Unique de d\u00e9p\u00f4t des Etats Financiers (GUDEF) plac\u00e9 sous la tutelle du Ministre en charge des finances. (\u2026) \u00bb. <\/p>\n\n\n\n

La loi N\u00b02018-025 du 20 novembre 2018 portant Livre des Proc\u00e9dures Fiscales a repris, en son article 17, les m\u00eames dispositions que l\u2019article 1477 susvis\u00e9 et ajoute que \u00ab les modalit\u00e9s de fonctionnement du GUDEF sont fix\u00e9es par un texte r\u00e9glementaire. \u00bb<\/p>\n\n\n\n

b.      Vision du GUDEF<\/h2>\n\n\n\n
  • Collecte des \u00e9tats financiers<\/li>
  • V\u00e9rification de conformit\u00e9 des \u00e9tats financiers<\/li>
  • Tenue et Partage des informations financi\u00e8res avec les partenaires<\/li>
  • Production des rapports \u00e0 la Commission de l\u2019UEMOA<\/li><\/ul>\n\n\n\n

    c.       Objectifs du GUDEF<\/h2>\n\n\n\n
    • Lutter contre la pluralit\u00e9 des \u00e9tats financiers<\/li>
    • Garantir l\u2019unicit\u00e9, l\u2019homog\u00e9n\u00e9it\u00e9 et la comparabilit\u00e9 des informations financi\u00e8res<\/li>
    • Am\u00e9liorer la qualit\u00e9 et la lecture de l\u2019information financi\u00e8re<\/li><\/ul>\n\n\n\n

      d.      Les Partenaires du GUDEF<\/h2>\n\n\n\n
      • Office Togolais Des Recettes (OTR)<\/li>
      • Institut National De La Statistique Et Des Etudes Economiques Et D\u00e9mographiques (INSEED)<\/li>
      • Greffe Du Tribunal De Lom\u00e9<\/li>
      • Autres Partenaires Priv\u00e9s Et Publics<\/li><\/ul>\n","protected":false},"excerpt":{"rendered":"

           Le Guichet Unique de D\u00e9p\u00f4t des Etats Financiers(GUDEF) est une institution mis en place pour la r\u00e9ception de mani\u00e8re centralis\u00e9e des \u00e9tats financiers au profit de diff\u00e9rents partenaires. a.      Le Cadre l\u00e9gal Au Togo, la directive n\u00b004\/2009\/CM\/UEMOA du 27 mars 2009 a \u00e9t\u00e9 transpos\u00e9e dans le corpus l\u00e9gislatif par la loi de Finances gestion […]<\/p>\n","protected":false},"author":2,"featured_media":2046,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[5],"tags":[],"class_list":["post-2045","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-economie"],"yoast_head":"\nQu\u2019est-ce que LE Guichet Unique de D\u00e9p\u00f4t des Etats Financiers\u00a0? l\u2019OTR donne les recettes - R\u00e9c\u00e9piss\u00e9 N\u00b00026\/12-2020\/pl\/P<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/mediatopnews.tg\/?p=2045\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Qu\u2019est-ce que LE Guichet Unique de D\u00e9p\u00f4t des Etats Financiers\u00a0? l\u2019OTR donne les recettes - R\u00e9c\u00e9piss\u00e9 N\u00b00026\/12-2020\/pl\/P\" \/>\n<meta property=\"og:description\" content=\"   Le Guichet Unique de D\u00e9p\u00f4t des Etats Financiers(GUDEF) est une institution mis en place pour la r\u00e9ception de mani\u00e8re centralis\u00e9e des \u00e9tats financiers au profit de diff\u00e9rents partenaires. a.      Le Cadre l\u00e9gal Au Togo, la directive n\u00b004\/2009\/CM\/UEMOA du 27 mars 2009 a \u00e9t\u00e9 transpos\u00e9e dans le corpus l\u00e9gislatif par la loi de Finances gestion […]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/mediatopnews.tg\/?p=2045\" \/>\n<meta property=\"og:site_name\" content=\"R\u00e9c\u00e9piss\u00e9 N\u00b00026\/12-2020\/pl\/P\" \/>\n<meta property=\"article:published_time\" content=\"2023-02-03T11:22:58+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2023-02-03T11:23:00+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/mediatopnews.tg\/wp-content\/uploads\/2023\/02\/Guichet.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"492\" \/>\n\t<meta property=\"og:image:height\" content=\"506\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"La R\u00e9daction\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u00c9crit par\" \/>\n\t<meta name=\"twitter:data1\" content=\"La R\u00e9daction\" \/>\n\t<meta name=\"twitter:label2\" content=\"Dur\u00e9e de lecture estim\u00e9e\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/mediatopnews.tg\/?p=2045#article\",\"isPartOf\":{\"@id\":\"https:\/\/mediatopnews.tg\/?p=2045\"},\"author\":{\"name\":\"La R\u00e9daction\",\"@id\":\"https:\/\/mediatopnews.tg\/#\/schema\/person\/5264fbaa15cdbc3bbc592caa5cb4bac6\"},\"headline\":\"Qu\u2019est-ce que LE Guichet Unique de D\u00e9p\u00f4t des Etats Financiers\u00a0? 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