{"id":13757,"date":"2026-02-03T10:59:51","date_gmt":"2026-02-03T09:59:51","guid":{"rendered":"https:\/\/lamarinabj.com\/?p=13757"},"modified":"2026-02-03T10:59:54","modified_gmt":"2026-02-03T09:59:54","slug":"benin-marches-publics-comment-une-simple-demande-dassistance-conseil-redefinit-la-fiscalite-des-accords-cadres","status":"publish","type":"post","link":"https:\/\/lamarinabj.com\/index.php\/2026\/02\/03\/benin-marches-publics-comment-une-simple-demande-dassistance-conseil-redefinit-la-fiscalite-des-accords-cadres\/","title":{"rendered":"B\u00e9nin \u2013 march\u00e9s publics : Comment une simple demande d&rsquo;assistance conseil red\u00e9finit la fiscalit\u00e9 des accords-cadres"},"content":{"rendered":"\n<p><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-red-color\"><strong>Gouvernance, La Marina BJ <\/strong><\/mark>\u2013 <strong><em>Ce qui n\u2019\u00e9tait au d\u00e9part qu\u2019une interrogation technique d&rsquo;une collectivit\u00e9 locale vient de se transformer en une r\u00e8gle de conduite nationale pour la commande publique b\u00e9ninoise. Saisie par le Secr\u00e9taire ex\u00e9cutif de la commune de Dogbo le 22 d\u00e9cembre 2025, l&rsquo;Autorit\u00e9 de R\u00e9gulation des March\u00e9s Publics (ARMP) a rendu, le 26 janvier 2026, un avis qui clarifie d\u00e9finitivement le r\u00e9gime fiscal des accords-cadres. En savoir plus.<\/em><\/strong><\/p>\n\n\n\n<p>L\u2019avis n\u00b02026-003 ne se limite pas \u00e0 une simple r\u00e9ponse administrative. C\u2019est un rappel \u00e0 l\u2019ordre doctrinal adress\u00e9 \u00e0 l\u2019ensemble des autorit\u00e9s contractantes du pays. Au c\u0153ur de cette clarification, le r\u00e9gime fiscal applicable aux accords-cadres, ces contrats globaux qui fixent les r\u00e8gles des futurs bons de commande sans engager imm\u00e9diatement une ligne budg\u00e9taire pr\u00e9cise.<\/p>\n\n\n\n<p>Tout part d&rsquo;une demande strat\u00e9gique du Secr\u00e9taire ex\u00e9cutif de la commune de Dogbo. Face \u00e0 l&rsquo;essor des accords-cadres, ce dernier s&rsquo;interrogeait sur la n\u00e9cessit\u00e9 de s&rsquo;acquitter des droits d&rsquo;enregistrement tant sur l&rsquo;accord initial que sur chaque bon de commande subs\u00e9quent. La r\u00e9ponse de l&rsquo;ARMP, s&rsquo;appuyant sur le Code G\u00e9n\u00e9ral des Imp\u00f4ts (CGI) version 2025, red\u00e9finit d\u00e9sormais les obligations des gestionnaires publics.<\/p>\n\n\n\n<h2 id=\"le-syllogisme-juridique-de-larmp\" class=\"wp-block-heading\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-red-color\">Le syllogisme juridique de l\u2019ARMP<\/mark><\/h2>\n\n\n\n<p>Pour motiver sa d\u00e9cision, le Conseil de r\u00e9gulation, sous l&rsquo;\u00e9gide de S\u00e9raphin Agbahoungbata, a d\u00e9ploy\u00e9 une argumentation rigoureuse en trois \u00e9tapes. L\u2019autorit\u00e9 rappelle d&rsquo;abord que la loi n\u00b02020-26 portant code des march\u00e9s publics est sans \u00e9quivoque et que tout march\u00e9 doit \u00eatre soumis aux formalit\u00e9s d\u2019enregistrement avant tout commencement d\u2019ex\u00e9cution. L&rsquo;ARMP balaie ainsi l&rsquo;id\u00e9e qu&rsquo;un accord-cadre, par sa nature pr\u00e9paratoire, puisse \u00e9chapper \u00e0 cette r\u00e8gle.<\/p>\n\n\n\n<p>L\u2019argument central repose ensuite sur le principe de \u00ab d\u00e9pendance juridique \u00bb. L\u2019ARMP souligne qu\u2019un acte subs\u00e9quent ne peut juridiquement \u00eatre enregistr\u00e9 si l\u2019acte principal qui le sous-tend \u2014 l\u2019accord-cadre \u2014 n\u2019a pas fait l\u2019objet de cette formalit\u00e9 pr\u00e9alable. En d&rsquo;autres termes, l&rsquo;absence d&rsquo;enregistrement du contrat souche fragilise l&rsquo;existence l\u00e9gale de toute la cha\u00eene contractuelle qui en d\u00e9coule.<\/p>\n\n\n\n<h2 id=\"le-paradoxe-de-la-gratuite-obligatoire\" class=\"wp-block-heading\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-red-color\">Le paradoxe de la gratuit\u00e9 obligatoire<\/mark><\/h2>\n\n\n\n<p>Au-del\u00e0 de l&rsquo;aspect fiscal, l&rsquo;ARMP insiste sur la port\u00e9e protectrice de cette d\u00e9marche. L\u2019enregistrement conf\u00e8re \u00e0 l\u2019acte une \u00ab date certaine \u00bb opposable aux tiers, ce qui constitue une preuve l\u00e9gale incontestable en cas de contentieux devant les tribunaux. Pour l\u2019ARMP, cette formalit\u00e9 garantit la s\u00e9curit\u00e9 juridique et la publicit\u00e9 l\u00e9gale, prot\u00e9geant de fait tant l\u2019autorit\u00e9 contractante que l\u2019op\u00e9rateur \u00e9conomique.<\/p>\n\n\n\n<p>L&rsquo;un des points majeurs de l&rsquo;avis concerne le co\u00fbt de cette proc\u00e9dure. L&rsquo;ARMP pr\u00e9cise que, selon le CGI, de nombreux actes de la commande publique b\u00e9n\u00e9ficient d&rsquo;un enregistrement \u00ab gratis \u00bb. Cependant, cette gratuit\u00e9 ne dispense en aucun cas de la formalit\u00e9. M\u00eame en cas d\u2019exon\u00e9ration, l\u2019acte reste soumis \u00e0 la proc\u00e9dure d\u2019enregistrement. Pour les actes ne produisant pas de droit proportionnel significatif, un droit fixe de 2 500 FCFA demeure exigible, une somme d\u00e9risoire au regard de la protection juridique offerte.<\/p>\n\n\n\n<h2 id=\"la-fin-de-limprovisation-administrative\" class=\"wp-block-heading\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-red-color\">La fin de l\u2019improvisation administrative<\/mark><\/h2>\n\n\n\n<p>En ordonnant au Secr\u00e9taire ex\u00e9cutif de la commune de Dogbo de se conformer \u00e0 cette lecture et de se rapprocher de la Direction G\u00e9n\u00e9rale des Imp\u00f4ts (DGI), l\u2019ARMP siffle &lt;&lt; la fin de l\u2019improvisation\u00a0\u00bb selon l&rsquo;un de nos sp\u00e9cialistes \u00e0 la r\u00e9daction &gt;&gt;. D&rsquo;apr\u00e8s lui, cette d\u00e9cision renforce la transparence dans la gestion des deniers publics et impose une rigueur accrue aux responsables des march\u00e9s publics. Toujours selon lui, cet avis souligne l&rsquo;harmonisation imp\u00e9rative entre la r\u00e9gulation des march\u00e9s et les exigences fiscales, dans un contexte de modernisation de l&rsquo;\u00c9tat o\u00f9 chaque document doit \u00eatre trac\u00e9 et certifi\u00e9 pour \u00eatre pleinement valide.<\/p>\n","protected":false},"excerpt":{"rendered":"Gouvernance, La Marina BJ \u2013 Ce qui n\u2019\u00e9tait au d\u00e9part qu\u2019une interrogation technique d&rsquo;une collectivit\u00e9 locale vient de&hellip;\n","protected":false},"author":10,"featured_media":13758,"comment_status":"open","ping_status":"open","sticky":false,"template":"elementor_theme","format":"standard","meta":{"csco_singular_sidebar":"","csco_page_header_type":"standard","csco_appearance_masonry":"","csco_page_load_nextpost":"","csco_post_video_location":[],"csco_post_video_location_hash":"","csco_post_video_url":"","csco_post_video_bg_start_time":0,"csco_post_video_bg_end_time":0,"footnotes":""},"categories":[191],"tags":[651,41,608],"class_list":{"0":"post-13757","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-en-savoir-plus-2","8":"tag-armp","9":"tag-benin","10":"tag-marches-publics","11":"cs-entry","12":"cs-video-wrap"},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>B\u00e9nin \u2013 march\u00e9s publics : Comment une simple demande d&#039;assistance conseil red\u00e9finit la fiscalit\u00e9 des accords-cadres - LA MARINA BJ<\/title>\n<meta name=\"description\" content=\"Ce qui n\u2019\u00e9tait au d\u00e9part qu\u2019une interrogation technique d&#039;une collectivit\u00e9 locale vient de se transformer en une r\u00e8gle de conduite nationale pour la commande publique b\u00e9ninoise. Saisie par le Secr\u00e9taire ex\u00e9cutif de la commune de Dogbo le 22 d\u00e9cembre 2025, l&#039;Autorit\u00e9 de R\u00e9gulation des March\u00e9s Publics (ARMP) a rendu, le 26 janvier 2026, un avis qui clarifie d\u00e9finitivement le r\u00e9gime fiscal des accords-cadres. 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