{"id":403,"date":"2025-12-01T09:05:30","date_gmt":"2025-12-01T09:05:30","guid":{"rendered":"https:\/\/moore-bernossi.row2.moore-global.com\/?page_id=403"},"modified":"2025-12-01T09:40:51","modified_gmt":"2025-12-01T09:40:51","slug":"documentation","status":"publish","type":"page","link":"https:\/\/bernossi.moore-global.com\/en\/documentation\/","title":{"rendered":"Documentation"},"content":{"rendered":"<h3 class=\"wp-block-heading\" style=\"margin-top:0;margin-right:0;margin-bottom:0;margin-left:0;padding-top:0;padding-right:0;padding-bottom:0;padding-left:var(--wp--preset--spacing--50)\">Documentation<\/h3>\n\n\n\n<h6 class=\"wp-block-heading has-medium-font-size\" style=\"margin-top:0;margin-right:0;margin-bottom:0;margin-left:0;padding-top:var(--wp--preset--spacing--20);padding-right:0;padding-bottom:0;padding-left:var(--wp--preset--spacing--50)\"><strong>Note circulaire \u2013 Tome I- IS et IR<\/strong><\/h6>\n\n\n\n<figure class=\"wp-block-image size-large is-resized\" style=\"margin-top:var(--wp--preset--spacing--10);margin-right:0;margin-bottom:0;margin-left:var(--wp--preset--spacing--50)\"><img decoding=\"async\" width=\"1024\" height=\"683\" src=\"https:\/\/moore-bernossi.row2.moore-global.com\/wp-content\/uploads\/sites\/4\/2025\/12\/Taxes-3-2-1024x683.jpeg\" alt=\"\" class=\"wp-image-410\" style=\"object-fit:cover;width:500px;height:300px\" srcset=\"https:\/\/bernossi.moore-global.com\/wp-content\/uploads\/sites\/4\/2025\/12\/Taxes-3-2-1024x683.jpeg 1024w, https:\/\/bernossi.moore-global.com\/wp-content\/uploads\/sites\/4\/2025\/12\/Taxes-3-2-300x200.jpeg 300w, https:\/\/bernossi.moore-global.com\/wp-content\/uploads\/sites\/4\/2025\/12\/Taxes-3-2-768x512.jpeg 768w, https:\/\/bernossi.moore-global.com\/wp-content\/uploads\/sites\/4\/2025\/12\/Taxes-3-2-1536x1025.jpeg 1536w, https:\/\/bernossi.moore-global.com\/wp-content\/uploads\/sites\/4\/2025\/12\/Taxes-3-2-18x12.jpeg 18w, https:\/\/bernossi.moore-global.com\/wp-content\/uploads\/sites\/4\/2025\/12\/Taxes-3-2.jpeg 1920w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<div class=\"wp-block-buttons is-content-justification-left is-layout-flex wp-container-core-buttons-is-layout-6312e5d0 wp-block-buttons-is-layout-flex\" style=\"margin-top:0;margin-bottom:0;padding-top:1.6rem;padding-right:5rem;padding-bottom:1.6rem;padding-left:5rem\">\n<div class=\"wp-block-button has-custom-width wp-block-button__width-25 is-style-outline is-style-outline--1\"><a class=\"wp-block-button__link has-white-color has-primary-gradient-gradient-background has-text-color has-background has-link-color wp-element-button\" href=\"https:\/\/moore-bernossi.row2.moore-global.com\/wp-content\/uploads\/sites\/4\/2025\/12\/documentation1.pdf\" style=\"border-style:none;border-width:0px;border-radius:26px;padding-top:var(--wp--preset--spacing--10);padding-right:0;padding-bottom:var(--wp--preset--spacing--10);padding-left:0\" target=\"_blank\" rel=\"noreferrer noopener\">En savoir plus<\/a><\/div>\n<\/div>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\" \/>\n\n\n\n<h6 class=\"wp-block-heading has-medium-font-size\" style=\"margin-top:0;margin-right:0;margin-bottom:0;margin-left:0;padding-top:var(--wp--preset--spacing--20);padding-right:0;padding-bottom:0;padding-left:var(--wp--preset--spacing--50)\"><strong>Note circulaire \u2013 Tome II- TVA et DT<\/strong><\/h6>\n\n\n\n<figure class=\"wp-block-image size-large is-resized\" style=\"margin-top:var(--wp--preset--spacing--10);margin-right:0;margin-bottom:0;margin-left:var(--wp--preset--spacing--50)\"><img decoding=\"async\" width=\"1024\" height=\"683\" src=\"https:\/\/moore-bernossi.row2.moore-global.com\/wp-content\/uploads\/sites\/4\/2025\/12\/Taxes-2-1024x683.jpeg\" alt=\"\" class=\"wp-image-418\" style=\"object-fit:cover;width:500px;height:300px\" srcset=\"https:\/\/bernossi.moore-global.com\/wp-content\/uploads\/sites\/4\/2025\/12\/Taxes-2-1024x683.jpeg 1024w, https:\/\/bernossi.moore-global.com\/wp-content\/uploads\/sites\/4\/2025\/12\/Taxes-2-300x200.jpeg 300w, https:\/\/bernossi.moore-global.com\/wp-content\/uploads\/sites\/4\/2025\/12\/Taxes-2-768x512.jpeg 768w, https:\/\/bernossi.moore-global.com\/wp-content\/uploads\/sites\/4\/2025\/12\/Taxes-2-1536x1024.jpeg 1536w, https:\/\/bernossi.moore-global.com\/wp-content\/uploads\/sites\/4\/2025\/12\/Taxes-2-18x12.jpeg 18w, https:\/\/bernossi.moore-global.com\/wp-content\/uploads\/sites\/4\/2025\/12\/Taxes-2.jpeg 1920w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<div class=\"wp-block-buttons is-content-justification-left is-layout-flex wp-container-core-buttons-is-layout-6312e5d0 wp-block-buttons-is-layout-flex\" style=\"margin-top:0;margin-bottom:0;padding-top:1.6rem;padding-right:5rem;padding-bottom:1.6rem;padding-left:5rem\">\n<div class=\"wp-block-button has-custom-width wp-block-button__width-25 is-style-outline is-style-outline--2\"><a class=\"wp-block-button__link has-white-color has-primary-gradient-gradient-background has-text-color has-background has-link-color wp-element-button\" href=\"https:\/\/moore-bernossi.row2.moore-global.com\/wp-content\/uploads\/sites\/4\/2025\/12\/documentation2.pdf\" style=\"border-style:none;border-width:0px;border-radius:26px;padding-top:var(--wp--preset--spacing--10);padding-right:0;padding-bottom:var(--wp--preset--spacing--10);padding-left:0\" target=\"_blank\" rel=\"noreferrer noopener\">En savoir plus<\/a><\/div>\n<\/div>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\" \/>\n\n\n\n<h6 class=\"wp-block-heading has-medium-font-size\" style=\"margin-top:0;margin-right:0;margin-bottom:0;margin-left:0;padding-top:var(--wp--preset--spacing--20);padding-right:0;padding-bottom:0;padding-left:var(--wp--preset--spacing--50)\"><strong>Note circulaire \u2013 Tome III- Dispositions communes proc\u00e9dures et autres<\/strong><\/h6>\n\n\n\n<figure class=\"wp-block-image size-large is-resized\" style=\"margin-top:var(--wp--preset--spacing--10);margin-right:0;margin-bottom:0;margin-left:var(--wp--preset--spacing--50)\"><img decoding=\"async\" width=\"1024\" height=\"576\" src=\"https:\/\/moore-bernossi.row2.moore-global.com\/wp-content\/uploads\/sites\/4\/2025\/12\/dan-dimmock-sNwnjxm8eTY-unsplash-1024x576.jpg\" alt=\"\" class=\"wp-image-419\" style=\"object-fit:cover;width:500px;height:300px\" srcset=\"https:\/\/bernossi.moore-global.com\/wp-content\/uploads\/sites\/4\/2025\/12\/dan-dimmock-sNwnjxm8eTY-unsplash-1024x576.jpg 1024w, https:\/\/bernossi.moore-global.com\/wp-content\/uploads\/sites\/4\/2025\/12\/dan-dimmock-sNwnjxm8eTY-unsplash-300x169.jpg 300w, https:\/\/bernossi.moore-global.com\/wp-content\/uploads\/sites\/4\/2025\/12\/dan-dimmock-sNwnjxm8eTY-unsplash-768x432.jpg 768w, https:\/\/bernossi.moore-global.com\/wp-content\/uploads\/sites\/4\/2025\/12\/dan-dimmock-sNwnjxm8eTY-unsplash-1536x864.jpg 1536w, https:\/\/bernossi.moore-global.com\/wp-content\/uploads\/sites\/4\/2025\/12\/dan-dimmock-sNwnjxm8eTY-unsplash-18x10.jpg 18w, https:\/\/bernossi.moore-global.com\/wp-content\/uploads\/sites\/4\/2025\/12\/dan-dimmock-sNwnjxm8eTY-unsplash.jpg 1920w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<div class=\"wp-block-buttons is-content-justification-left is-layout-flex wp-container-core-buttons-is-layout-6312e5d0 wp-block-buttons-is-layout-flex\" style=\"margin-top:0;margin-bottom:0;padding-top:1.6rem;padding-right:5rem;padding-bottom:1.6rem;padding-left:5rem\">\n<div class=\"wp-block-button has-custom-width wp-block-button__width-25 is-style-outline is-style-outline--3\"><a class=\"wp-block-button__link has-white-color has-primary-gradient-gradient-background has-text-color has-background has-link-color wp-element-button\" href=\"https:\/\/moore-bernossi.row2.moore-global.com\/wp-content\/uploads\/sites\/4\/2025\/12\/documentation3.pdf\" style=\"border-style:none;border-width:0px;border-radius:26px;padding-top:var(--wp--preset--spacing--10);padding-right:0;padding-bottom:var(--wp--preset--spacing--10);padding-left:0\" target=\"_blank\" rel=\"noreferrer noopener\">En savoir plus<\/a><\/div>\n<\/div>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\" \/>\n\n\n\n<h6 class=\"wp-block-heading has-medium-font-size\" style=\"margin-top:0;margin-right:0;margin-bottom:0;margin-left:0;padding-top:var(--wp--preset--spacing--20);padding-right:0;padding-bottom:0;padding-left:var(--wp--preset--spacing--50)\"><strong>La loi n\u00b017-95 relative \u00e0 la SA (mise \u00e0 jour 08\/2021)<\/strong><\/h6>\n\n\n\n<figure class=\"wp-block-image size-large is-resized\" style=\"margin-top:var(--wp--preset--spacing--10);margin-right:0;margin-bottom:0;margin-left:var(--wp--preset--spacing--50)\"><img decoding=\"async\" width=\"1024\" height=\"683\" src=\"https:\/\/moore-bernossi.row2.moore-global.com\/wp-content\/uploads\/sites\/4\/2025\/12\/SARL2-1024x683.jpeg\" alt=\"\" class=\"wp-image-420\" style=\"object-fit:cover;width:500px;height:300px\" srcset=\"https:\/\/bernossi.moore-global.com\/wp-content\/uploads\/sites\/4\/2025\/12\/SARL2-1024x683.jpeg 1024w, https:\/\/bernossi.moore-global.com\/wp-content\/uploads\/sites\/4\/2025\/12\/SARL2-300x200.jpeg 300w, https:\/\/bernossi.moore-global.com\/wp-content\/uploads\/sites\/4\/2025\/12\/SARL2-768x512.jpeg 768w, https:\/\/bernossi.moore-global.com\/wp-content\/uploads\/sites\/4\/2025\/12\/SARL2-1536x1024.jpeg 1536w, https:\/\/bernossi.moore-global.com\/wp-content\/uploads\/sites\/4\/2025\/12\/SARL2-18x12.jpeg 18w, https:\/\/bernossi.moore-global.com\/wp-content\/uploads\/sites\/4\/2025\/12\/SARL2.jpeg 1920w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<div class=\"wp-block-buttons is-content-justification-left is-layout-flex wp-container-core-buttons-is-layout-6312e5d0 wp-block-buttons-is-layout-flex\" style=\"margin-top:0;margin-bottom:0;padding-top:1.6rem;padding-right:5rem;padding-bottom:1.6rem;padding-left:5rem\">\n<div class=\"wp-block-button has-custom-width wp-block-button__width-25 is-style-outline is-style-outline--4\"><a class=\"wp-block-button__link has-white-color has-primary-gradient-gradient-background has-text-color has-background has-link-color wp-element-button\" href=\"https:\/\/moore-bernossi.row2.moore-global.com\/wp-content\/uploads\/sites\/4\/2025\/12\/documentation4.pdf\" style=\"border-style:none;border-width:0px;border-radius:26px;padding-top:var(--wp--preset--spacing--10);padding-right:0;padding-bottom:var(--wp--preset--spacing--10);padding-left:0\" target=\"_blank\" rel=\"noreferrer noopener\">En savoir plus<\/a><\/div>\n<\/div>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\" \/>\n\n\n\n<h6 class=\"wp-block-heading has-medium-font-size\" style=\"margin-top:0;margin-right:0;margin-bottom:0;margin-left:0;padding-top:var(--wp--preset--spacing--20);padding-right:0;padding-bottom:0;padding-left:var(--wp--preset--spacing--50)\"><strong>La loi n\u00b005-96 relative \u00e0 la SARL (mise \u00e0 jour 08\/2021)<\/strong><\/h6>\n\n\n\n<figure class=\"wp-block-image size-large is-resized\" style=\"margin-top:var(--wp--preset--spacing--10);margin-right:0;margin-bottom:0;margin-left:var(--wp--preset--spacing--50)\"><img decoding=\"async\" width=\"1024\" height=\"683\" src=\"https:\/\/moore-bernossi.row2.moore-global.com\/wp-content\/uploads\/sites\/4\/2025\/12\/SARL-1-1024x683.jpeg\" alt=\"\" class=\"wp-image-421\" style=\"object-fit:cover;width:500px;height:300px\" srcset=\"https:\/\/bernossi.moore-global.com\/wp-content\/uploads\/sites\/4\/2025\/12\/SARL-1-1024x683.jpeg 1024w, https:\/\/bernossi.moore-global.com\/wp-content\/uploads\/sites\/4\/2025\/12\/SARL-1-300x200.jpeg 300w, https:\/\/bernossi.moore-global.com\/wp-content\/uploads\/sites\/4\/2025\/12\/SARL-1-768x512.jpeg 768w, https:\/\/bernossi.moore-global.com\/wp-content\/uploads\/sites\/4\/2025\/12\/SARL-1-1536x1024.jpeg 1536w, https:\/\/bernossi.moore-global.com\/wp-content\/uploads\/sites\/4\/2025\/12\/SARL-1-18x12.jpeg 18w, https:\/\/bernossi.moore-global.com\/wp-content\/uploads\/sites\/4\/2025\/12\/SARL-1.jpeg 1920w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<div class=\"wp-block-buttons is-content-justification-left is-layout-flex wp-container-core-buttons-is-layout-6312e5d0 wp-block-buttons-is-layout-flex\" style=\"margin-top:0;margin-bottom:0;padding-top:1.6rem;padding-right:5rem;padding-bottom:1.6rem;padding-left:5rem\">\n<div class=\"wp-block-button has-custom-width wp-block-button__width-25 is-style-outline is-style-outline--5\"><a class=\"wp-block-button__link has-white-color has-primary-gradient-gradient-background has-text-color has-background has-link-color wp-element-button\" href=\"https:\/\/moore-bernossi.row2.moore-global.com\/wp-content\/uploads\/sites\/4\/2025\/12\/documentation5.pdf\" style=\"border-style:none;border-width:0px;border-radius:26px;padding-top:var(--wp--preset--spacing--10);padding-right:0;padding-bottom:var(--wp--preset--spacing--10);padding-left:0\">En savoir plus<\/a><\/div>\n<\/div>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\" \/>\n\n\n\n<h6 class=\"wp-block-heading has-medium-font-size\" style=\"margin-top:0;margin-right:0;margin-bottom:0;margin-left:0;padding-top:var(--wp--preset--spacing--20);padding-right:0;padding-bottom:0;padding-left:var(--wp--preset--spacing--50)\"><strong>Code G\u00e9n\u00e9ral de Normalisation Comptable<\/strong><\/h6>\n\n\n\n<figure class=\"wp-block-image size-large is-resized\" style=\"margin-top:var(--wp--preset--spacing--10);margin-right:0;margin-bottom:0;margin-left:var(--wp--preset--spacing--50)\"><img decoding=\"async\" width=\"1024\" height=\"747\" src=\"https:\/\/moore-bernossi.row2.moore-global.com\/wp-content\/uploads\/sites\/4\/2025\/12\/ACCOUNTING-1024x747.jpeg\" alt=\"\" class=\"wp-image-423\" style=\"object-fit:cover;width:500px;height:300px\" srcset=\"https:\/\/bernossi.moore-global.com\/wp-content\/uploads\/sites\/4\/2025\/12\/ACCOUNTING-1024x747.jpeg 1024w, https:\/\/bernossi.moore-global.com\/wp-content\/uploads\/sites\/4\/2025\/12\/ACCOUNTING-300x219.jpeg 300w, https:\/\/bernossi.moore-global.com\/wp-content\/uploads\/sites\/4\/2025\/12\/ACCOUNTING-768x560.jpeg 768w, https:\/\/bernossi.moore-global.com\/wp-content\/uploads\/sites\/4\/2025\/12\/ACCOUNTING-1536x1120.jpeg 1536w, https:\/\/bernossi.moore-global.com\/wp-content\/uploads\/sites\/4\/2025\/12\/ACCOUNTING-16x12.jpeg 16w, https:\/\/bernossi.moore-global.com\/wp-content\/uploads\/sites\/4\/2025\/12\/ACCOUNTING.jpeg 1920w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<div class=\"wp-block-buttons is-content-justification-left is-layout-flex wp-container-core-buttons-is-layout-6312e5d0 wp-block-buttons-is-layout-flex\" style=\"margin-top:0;margin-bottom:0;padding-top:1.6rem;padding-right:5rem;padding-bottom:1.6rem;padding-left:5rem\">\n<div class=\"wp-block-button has-custom-width wp-block-button__width-25 is-style-outline is-style-outline--6\"><a class=\"wp-block-button__link has-white-color has-primary-gradient-gradient-background has-text-color has-background has-link-color wp-element-button\" href=\"https:\/\/moore-bernossi.row2.moore-global.com\/wp-content\/uploads\/sites\/4\/2025\/12\/7.pdf\" style=\"border-style:none;border-width:0px;border-radius:26px;padding-top:var(--wp--preset--spacing--10);padding-right:0;padding-bottom:var(--wp--preset--spacing--10);padding-left:0\" target=\"_blank\" rel=\"noreferrer noopener\">En savoir plus<\/a><\/div>\n<\/div>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\" \/>\n\n\n\n<h6 class=\"wp-block-heading has-medium-font-size\" style=\"margin-top:0;margin-right:0;margin-bottom:0;margin-left:0;padding-top:var(--wp--preset--spacing--20);padding-right:0;padding-bottom:0;padding-left:var(--wp--preset--spacing--50)\"><strong>Code G\u00e9n\u00e9ral des Imp\u00f4ts 2023<\/strong><\/h6>\n\n\n\n<figure class=\"wp-block-image size-large is-resized\" style=\"margin-top:var(--wp--preset--spacing--10);margin-right:0;margin-bottom:0;margin-left:var(--wp--preset--spacing--50)\"><img decoding=\"async\" width=\"1024\" height=\"683\" src=\"https:\/\/moore-bernossi.row2.moore-global.com\/wp-content\/uploads\/sites\/4\/2025\/12\/charlesdeluvio-OqxPH8c1UFE-unsplash-1024x683.jpg\" alt=\"\" class=\"wp-image-424\" style=\"object-fit:cover;width:500px;height:300px\" srcset=\"https:\/\/bernossi.moore-global.com\/wp-content\/uploads\/sites\/4\/2025\/12\/charlesdeluvio-OqxPH8c1UFE-unsplash-1024x683.jpg 1024w, https:\/\/bernossi.moore-global.com\/wp-content\/uploads\/sites\/4\/2025\/12\/charlesdeluvio-OqxPH8c1UFE-unsplash-300x200.jpg 300w, https:\/\/bernossi.moore-global.com\/wp-content\/uploads\/sites\/4\/2025\/12\/charlesdeluvio-OqxPH8c1UFE-unsplash-768x512.jpg 768w, https:\/\/bernossi.moore-global.com\/wp-content\/uploads\/sites\/4\/2025\/12\/charlesdeluvio-OqxPH8c1UFE-unsplash-1536x1024.jpg 1536w, https:\/\/bernossi.moore-global.com\/wp-content\/uploads\/sites\/4\/2025\/12\/charlesdeluvio-OqxPH8c1UFE-unsplash-18x12.jpg 18w, https:\/\/bernossi.moore-global.com\/wp-content\/uploads\/sites\/4\/2025\/12\/charlesdeluvio-OqxPH8c1UFE-unsplash.jpg 1920w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<div class=\"wp-block-buttons is-content-justification-left is-layout-flex wp-container-core-buttons-is-layout-6312e5d0 wp-block-buttons-is-layout-flex\" style=\"margin-top:0;margin-bottom:0;padding-top:1.6rem;padding-right:5rem;padding-bottom:1.6rem;padding-left:5rem\">\n<div class=\"wp-block-button has-custom-width wp-block-button__width-25 is-style-outline is-style-outline--7\"><a class=\"wp-block-button__link has-white-color has-primary-gradient-gradient-background has-text-color has-background has-link-color wp-element-button\" href=\"https:\/\/moore-bernossi.row2.moore-global.com\/wp-content\/uploads\/sites\/4\/2025\/12\/8.pdf\" style=\"border-style:none;border-width:0px;border-radius:26px;padding-top:var(--wp--preset--spacing--10);padding-right:0;padding-bottom:var(--wp--preset--spacing--10);padding-left:0\" target=\"_blank\" rel=\"noreferrer noopener\">En savoir plus<\/a><\/div>\n<\/div>\n\n\n\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p>Documentation Note circulaire \u2013 Tome I- IS et IR Note circulaire \u2013 Tome II- TVA et DT Note circulaire \u2013 Tome III- Dispositions communes proc\u00e9dures et autres La loi n\u00b017-95 relative \u00e0 la SA (mise \u00e0 jour 08\/2021) La loi n\u00b005-96 relative \u00e0 la SARL (mise \u00e0 jour 08\/2021) Code G\u00e9n\u00e9ral de Normalisation Comptable Code [&hellip;]<\/p>\n","protected":false},"author":9,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"footnotes":""},"class_list":["post-403","page","type-page","status-publish","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Documentation - Moore Bernossi<\/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:\/\/bernossi.moore-global.com\/en\/documentation\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Documentation - Moore Bernossi\" \/>\n<meta property=\"og:description\" content=\"Documentation Note circulaire \u2013 Tome I- IS et IR Note circulaire \u2013 Tome II- TVA et DT Note 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