{"id":184,"date":"2024-04-19T10:31:52","date_gmt":"2024-04-19T10:31:52","guid":{"rendered":"https:\/\/moore-senegal.row.moore-global.com\/?p=184"},"modified":"2025-08-04T14:19:58","modified_gmt":"2025-08-04T14:19:58","slug":"comment-optimiser-la-gestion-des-deficits-reportables","status":"publish","type":"post","link":"https:\/\/www.moore.sn\/en\/comment-optimiser-la-gestion-des-deficits-reportables\/","title":{"rendered":"How to optimize the management of losses carried forward?"},"content":{"rendered":"

Le l\u00e9gislateur fiscal  a pr\u00e9vu la possibilit\u00e9 pour les contribuables de reporter ou d\u2019imputer le d\u00e9ficit fiscal d\u2019un exercice ant\u00e9rieur sur les exercices ult\u00e9rieurs. Concr\u00e8tement, il s\u2019agit de transformer un d\u00e9ficit fiscal, c’est-\u00e0-dire le r\u00e9sultat n\u00e9gatif issu de la d\u00e9termination du r\u00e9sultat fiscal au cours d\u2019un exercice, en une charge extracomptables th\u00e9oriquement rattachable aux exercices ult\u00e9rieurs. Sa mise en \u0153uvre s\u2019op\u00e8re par l\u2019imputation de mani\u00e8re extracomptable du d\u00e9ficit ant\u00e9rieur \u00e0 concurrence du r\u00e9sultat fiscal b\u00e9n\u00e9ficiaire. C\u2019est une faveur \u00e0 laquelle les contribuables ont couramment recours.
However, in order to make the best possible use of losses carried forward, it is important to identify the best practices in terms of deduction methods, restrictions or limits on their deduction. To this end, it is particularly important in this tax season to share with our customers a few best practices to adopt when determining taxable income, in order to make optimum use of losses carried forward.<\/p>\n\n\n\n

    \n
  1. Clearly identifying usable tax losses<\/strong><\/li>\n<\/ol>\n\n\n\n

    First of all, it should be made clear that the tax loss must be distinguished from the accounting loss calculated on the basis of accounting entries alone, without any restatement of income and expenses for tax purposes. A tax loss results from the negative difference between income and tax-allowable expenses when determining taxable income for the year. Whether a year is profitable or in deficit is determined by reference to the accounting result, increased by extra-accountable additions of non-tax-deductible expenses and reduced by extra-accountable deductions of non-tax-deductible income, before taking into account deficits from previous years.
    Therefore, in order to keep track of the stock of available losses, it is advisable to draw up a summary statement of the constitution and allocation of losses carried forward.<\/p>\n\n\n\n

      \n
    1. By transforming the tax loss for the year into Deferred Tax Depreciation (D.T.D.) and Ordinary Tax Loss (O.T.L.)<\/strong><\/li>\n<\/ol>\n\n\n\n

      Lorsque le r\u00e9sultat fiscal de l\u2019exercice est d\u00e9ficitaire, la loi permet \u00e0 la soci\u00e9t\u00e9 de diff\u00e9rer les amortissements r\u00e9guli\u00e8rement comptabilis\u00e9s (c’est-\u00e0-dire conformes aux r\u00e8gles de d\u00e9ductibilit\u00e9 fiscale des charges d\u2019amortissements) au titre dudit exercice. C\u2019est le d\u00e9ficit fiscal ainsi constitu\u00e9 du d\u00e9ficit ordinaire de l\u2019exercice et des amortissements de l\u2019exercice d\u00e9ficitaire, r\u00e9put\u00e9s diff\u00e9r\u00e9s qui seront reportables sur les exercices ult\u00e9rieurs.
      In summary, the loss carried forward is made up of :<\/p>\n\n\n\n

        \n
      • the ordinary tax loss for the year and depreciation for the year deemed to have been deferred,<\/li>\n\n\n\n
      • the previous ordinary tax loss not affected by the foreclosure,<\/li>\n\n\n\n
      • deferred depreciation created in respect of prior years.<\/li>\n<\/ul>\n\n\n\n
          \n
        1. By respecting the order of allocation of losses carried forward<\/strong><\/li>\n<\/ol>\n\n\n\n

          The General Tax Code sets out the conditions and limits for deducting tax losses.
          Under the provisions of the aforementioned Code, taxable income is determined by adding back depreciation for the year already booked, when the year is in deficit (in order to defer it in anticipation of a profitable year), or by deducting ordinary losses from previous years not affected by the foreclosure, and then deferring depreciation deemed to have been deferred from previous years, when the year is profitable.
          On this basis, a company that posts a loss must in principle apply its tax loss carryforwards in a certain order, as follows:<\/p>\n\n\n\n

            \n
          • First step: defer all or part of the year's normal depreciation up to the amount of the year's tax loss.<\/li>\n\n\n\n
          • Second step: offset ordinary losses that can still be carried forward.<\/li>\n\n\n\n
          • Third step: deduct deferred depreciation from prior years' losses<\/li>\n<\/ul>\n\n\n\n

            We would point out that if expenses are incurred that are eligible for the tax reduction for investments in Senegal, they will be charged within the time allowed, after the ordinary tax loss carryforwards and the deferred tax assets.<\/p>\n\n\n\n

              \n
            1. Respecting the time limit for tax loss carryforwards<\/strong><\/li>\n<\/ol>\n\n\n\n

              A distinction must be made between ordinary deficit and deferred depreciation.
              The tax loss can be carried forward successively over the three years following the loss-making year. After this three-year period, the company loses the right to carry forward and offset the loss. This limitation does not apply to the portion of the loss corresponding to depreciation properly booked but deemed deferred during the loss-making period. For this category of loss, the carry-forward period is unlimited in time.<\/p>","protected":false},"excerpt":{"rendered":"

              Le l\u00e9gislateur fiscal  a pr\u00e9vu la possibilit\u00e9 pour les contribuables de reporter ou d\u2019imputer le d\u00e9ficit fiscal d\u2019un exercice ant\u00e9rieur sur les exercices ult\u00e9rieurs. Concr\u00e8tement, il s\u2019agit de transformer un d\u00e9ficit fiscal, c’est-\u00e0-dire le r\u00e9sultat n\u00e9gatif issu de la d\u00e9termination du r\u00e9sultat fiscal au cours d\u2019un exercice, en une charge extracomptables th\u00e9oriquement rattachable aux exercices […]<\/p>\n","protected":false},"author":46,"featured_media":185,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[19],"tags":[],"location":[],"class_list":["post-184","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gestion-financiere-tresorerie"],"acf":[],"yoast_head":"\nComment optimiser la gestion des d\u00e9ficits reportables ? - Rejoignez une \u00e9quipe engag\u00e9e et ambitieuse<\/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:\/\/www.moore.sn\/en\/comment-optimiser-la-gestion-des-deficits-reportables\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Comment optimiser la gestion des d\u00e9ficits reportables ? - Rejoignez une \u00e9quipe engag\u00e9e et ambitieuse\" \/>\n<meta property=\"og:description\" content=\"Le l\u00e9gislateur fiscal  a pr\u00e9vu la possibilit\u00e9 pour les contribuables de reporter ou d\u2019imputer le d\u00e9ficit fiscal d\u2019un exercice ant\u00e9rieur sur les exercices ult\u00e9rieurs. Concr\u00e8tement, il s\u2019agit de transformer un d\u00e9ficit fiscal, c’est-\u00e0-dire le r\u00e9sultat n\u00e9gatif issu de la d\u00e9termination du r\u00e9sultat fiscal au cours d\u2019un exercice, en une charge extracomptables th\u00e9oriquement rattachable aux exercices […]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.moore.sn\/en\/comment-optimiser-la-gestion-des-deficits-reportables\/\" \/>\n<meta property=\"og:site_name\" content=\"Rejoignez une \u00e9quipe engag\u00e9e et ambitieuse\" \/>\n<meta property=\"article:published_time\" content=\"2024-04-19T10:31:52+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-08-04T14:19:58+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.moore.sn\/wp-content\/uploads\/sites\/6\/2025\/07\/unrecognizable-black-lady-sitting-desk-office-night-writing-journal_1098-17559.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"712\" \/>\n\t<meta property=\"og:image:height\" content=\"707\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Moore S\u00e9n\u00e9gal\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Moore S\u00e9n\u00e9gal\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"4 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.moore.sn\\\/comment-optimiser-la-gestion-des-deficits-reportables\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.moore.sn\\\/comment-optimiser-la-gestion-des-deficits-reportables\\\/\"},\"author\":{\"name\":\"Moore S\u00e9n\u00e9gal\",\"@id\":\"https:\\\/\\\/www.moore.sn\\\/#\\\/schema\\\/person\\\/f428faf87bbc379222ef766aa3cc5be3\"},\"headline\":\"Comment optimiser la gestion des d\u00e9ficits reportables ?\",\"datePublished\":\"2024-04-19T10:31:52+00:00\",\"dateModified\":\"2025-08-04T14:19:58+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.moore.sn\\\/comment-optimiser-la-gestion-des-deficits-reportables\\\/\"},\"wordCount\":907,\"image\":{\"@id\":\"https:\\\/\\\/www.moore.sn\\\/comment-optimiser-la-gestion-des-deficits-reportables\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.moore.sn\\\/wp-content\\\/uploads\\\/sites\\\/6\\\/2025\\\/07\\\/unrecognizable-black-lady-sitting-desk-office-night-writing-journal_1098-17559.jpg\",\"articleSection\":[\"Gestion Financi\u00e8re & Tr\u00e9sorerie\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.moore.sn\\\/comment-optimiser-la-gestion-des-deficits-reportables\\\/\",\"url\":\"https:\\\/\\\/www.moore.sn\\\/comment-optimiser-la-gestion-des-deficits-reportables\\\/\",\"name\":\"Comment optimiser la gestion des d\u00e9ficits reportables ? 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