Vidéo [38] : Le tableau N° 9 de la liasse fiscale : Détermination du résultat fiscal

In this modest video, we study the main points of a very important table in the tax return, in this case table No. 9. It is intended to trace the stages of the transition from accounting profit to taxable profit. This is an extra-accounting table actually drawn up after knowing all the data: Accounting profit before tax, taxable profit and net accounting profit. The main objective of this document is informative. To save time, only the main questions are addressed. The question of restating the leasing has been deliberately avoided. Nevertheless, it will be the subject of study in a future video.