{"id":15326,"date":"2024-02-12T16:39:18","date_gmt":"2024-02-12T16:39:18","guid":{"rendered":"https:\/\/jibaya.tn\/?post_type=docs&#038;p=15326"},"modified":"2024-02-12T16:39:18","modified_gmt":"2024-02-12T16:39:18","password":"","slug":"note-commune-numero-19-commentaire-des-dispositions-des-articles-37-et-38-de-la-loi-de-finances-pour-lannee-2005-relatives-a-lenregistrement-au-droit-fixe-des-prises","status":"publish","type":"docs","link":"https:\/\/jibaya.tn\/ar\/docs\/note-commune-numero-19-commentaire-des-dispositions-des-articles-37-et-38-de-la-loi-de-finances-pour-lannee-2005-relatives-a-lenregistrement-au-droit-fixe-des-prises\/","title":{"rendered":"\u0645\u0630\u0643\u0631\u0629 \u0639\u0627\u0645\u0629 \u0639\u062f\u062f 19 : \u062a\u062d\u0644\u064a\u0644 \u0623\u062d\u0643\u0627\u0645 \u0627\u0644\u0641\u0635\u0644\u064a\u0646 37 \u064838 \u0645\u0646 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0639\u062f\u062f 90 \u0644\u0633\u0646\u0629 2004 \u0627\u0644\u0645\u0624\u0631\u062e \u0641\u064a 31 \u062f\u064a\u0633\u0645\u0628\u0631 2004 \u0627\u0644\u0645\u062a\u0639\u0644\u0642 \u0628\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0644\u0633\u0646\u0629 2005 \u0627\u0644\u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u0627\u0644\u062a\u0633\u062c\u064a\u0644 \u0628\u0627\u0644\u0645\u0639\u0644\u0648\u0645 \u0627\u0644\u0642\u0627\u0631 \u0644\u062a\u062d\u0645\u0651\u0644 \u0627\u0644\u062e\u0635\u0648\u0645 \u0628\u0645\u0646\u0627\u0633\u0628\u0629 \u0627\u0644\u0627\u0646\u0642\u0633\u0627\u0645 \u0627\u0644\u0643\u0644\u064a \u0644\u0644\u0634\u0631\u0643\u0627\u062a"},"content":{"rendered":"<div data-wp-interactive=\"core\/file\" class=\"wp-block-file translation-block\"><object class=\"wp-block-file__embed\" data=\"https:\/\/jibaya.tn\/wp-content\/uploads\/2024\/06\/\u0645\u0630\u0643\u0631\u0629-\u0639\u0627\u0645\u0629-\u0639\u062f\u062f-19-9.pdf\" type=\"application\/pdf\" style=\"width:100%;height:600px\" aria-label=\"Contenu embarqu\u00e9 Note-commune-n-19-10.\" data-no-translation-aria-label=\"\" data-trpgettextoriginal-aria-label=\"2221\"><\/object><a id=\"wp-block-file--media-ec8cfdda-f830-43c8-b9a3-d26fe7cc05da\" href=\"https:\/\/jibaya.tn\/wp-content\/uploads\/2024\/02\/Note-commune-n-19-10.pdf\" target=\"_self\">Note-commune-n-19-10<\/a><a href=\"https:\/\/jibaya.tn\/wp-content\/uploads\/2024\/02\/Note-commune-n-19-10.pdf\" class=\"wp-block-file__button wp-element-button\" aria-describedby=\"wp-block-file--media-ec8cfdda-f830-43c8-b9a3-d26fe7cc05da\" target=\"_self\">T\u00e9l\u00e9charger<\/a><\/div>","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","template":"","meta":{"_monsterinsights_skip_tracking":false,"footnotes":""},"doc_category":[110],"doc_tag":[],"class_list":["post-15326","docs","type-docs","status-publish","hentry","doc_category-110","entry"],"aioseo_notices":[],"aioseo_head":"\n\t\t<!-- All in One SEO 5.0.4 - aioseo.com -->\n\t<meta name=\"description\" content=\"Note-commune-n-19-10T\u00e9l\u00e9charger\" \/>\n\t<meta name=\"robots\" content=\"max-image-preview:large\" \/>\n\t<meta name=\"author\" content=\"admin\"\/>\n\t<link rel=\"canonical\" href=\"https:\/\/jibaya.tn\/ar\/docs\/note-commune-numero-19-commentaire-des-dispositions-des-articles-37-et-38-de-la-loi-de-finances-pour-lannee-2005-relatives-a-lenregistrement-au-droit-fixe-des-prises\/\" \/>\n\t\t<meta name=\"generator\" content=\"All in One SEO (AIOSEO) 5.0.4\" \/>\n\t\t<meta property=\"og:locale\" content=\"ar_AR\" \/>\n\t\t<meta property=\"og:site_name\" content=\"JIBAYA -\" \/>\n\t\t<meta property=\"og:type\" content=\"article\" \/>\n\t\t<meta property=\"og:title\" content=\"Note Commune num\u00e9ro 19 : Commentaire des dispositions des articles 37 et 38 de la loi de finances pour l\u2019ann\u00e9e 2005 relatives \u00e0 l\u2019enregistrement au droit fixe des prises en charge du passif dans le cadre de scission totale de soci\u00e9t\u00e9s - JIBAYA\" \/>\n\t\t<meta property=\"og:description\" content=\"Note-commune-n-19-10T\u00e9l\u00e9charger\" \/>\n\t\t<meta property=\"og:url\" content=\"https:\/\/jibaya.tn\/ar\/docs\/note-commune-numero-19-commentaire-des-dispositions-des-articles-37-et-38-de-la-loi-de-finances-pour-lannee-2005-relatives-a-lenregistrement-au-droit-fixe-des-prises\/\" \/>\n\t\t<meta property=\"og:image\" content=\"https:\/\/jibaya.tn\/wp-content\/uploads\/2023\/03\/cropped-Rectangle-226@2x.png\" \/>\n\t\t<meta property=\"og:image:secure_url\" content=\"https:\/\/jibaya.tn\/wp-content\/uploads\/2023\/03\/cropped-Rectangle-226@2x.png\" \/>\n\t\t<meta property=\"article:published_time\" content=\"2024-02-12T16:39:18+00:00\" \/>\n\t\t<meta property=\"article:modified_time\" content=\"2024-02-12T16:39:18+00:00\" \/>\n\t\t<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n\t\t<meta name=\"twitter:title\" content=\"Note Commune num\u00e9ro 19 : Commentaire des dispositions des articles 37 et 38 de la loi de finances pour l\u2019ann\u00e9e 2005 relatives \u00e0 l\u2019enregistrement au droit fixe des prises en charge du passif dans le cadre de scission totale de soci\u00e9t\u00e9s - JIBAYA\" \/>\n\t\t<meta name=\"twitter:description\" content=\"Note-commune-n-19-10T\u00e9l\u00e9charger\" \/>\n\t\t<meta name=\"twitter:image\" content=\"https:\/\/jibaya.tn\/wp-content\/uploads\/2023\/03\/cropped-Rectangle-226@2x.png\" \/>\n\t\t<script type=\"application\/ld+json\" class=\"aioseo-schema\">\n\t\t\t{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/jibaya.tn\\\/ar\\\/docs\\\/note-commune-numero-19-commentaire-des-dispositions-des-articles-37-et-38-de-la-loi-de-finances-pour-lannee-2005-relatives-a-lenregistrement-au-droit-fixe-des-prises\\\/#breadcrumblist\",\"itemListElement\":[{\"@type\":\"ListItem\",\"@id\":\"https:\\\/\\\/jibaya.tn\\\/ar\\\/#listItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/jibaya.tn\\\/ar\\\/\",\"nextItem\":{\"@type\":\"ListItem\",\"@id\":\"https:\\\/\\\/jibaya.tn\\\/ar\\\/docs\\\/#listItem\",\"name\":\"Docs\"}},{\"@type\":\"ListItem\",\"@id\":\"https:\\\/\\\/jibaya.tn\\\/ar\\\/docs\\\/#listItem\",\"position\":2,\"name\":\"Docs\",\"item\":\"https:\\\/\\\/jibaya.tn\\\/ar\\\/docs\\\/\",\"nextItem\":{\"@type\":\"ListItem\",\"@id\":\"https:\\\/\\\/jibaya.tn\\\/ar\\\/docs-category\\\/notes-communes\\\/#listItem\",\"name\":\"Notes Communes\"},\"previousItem\":{\"@type\":\"ListItem\",\"@id\":\"https:\\\/\\\/jibaya.tn\\\/ar\\\/#listItem\",\"name\":\"Home\"}},{\"@type\":\"ListItem\",\"@id\":\"https:\\\/\\\/jibaya.tn\\\/ar\\\/docs-category\\\/notes-communes\\\/#listItem\",\"position\":3,\"name\":\"Notes Communes\",\"item\":\"https:\\\/\\\/jibaya.tn\\\/ar\\\/docs-category\\\/notes-communes\\\/\",\"nextItem\":{\"@type\":\"ListItem\",\"@id\":\"https:\\\/\\\/jibaya.tn\\\/ar\\\/docs-category\\\/2005\\\/#listItem\",\"name\":\"2005\"},\"previousItem\":{\"@type\":\"ListItem\",\"@id\":\"https:\\\/\\\/jibaya.tn\\\/ar\\\/docs\\\/#listItem\",\"name\":\"Docs\"}},{\"@type\":\"ListItem\",\"@id\":\"https:\\\/\\\/jibaya.tn\\\/ar\\\/docs-category\\\/2005\\\/#listItem\",\"position\":4,\"name\":\"2005\",\"item\":\"https:\\\/\\\/jibaya.tn\\\/ar\\\/docs-category\\\/2005\\\/\",\"nextItem\":{\"@type\":\"ListItem\",\"@id\":\"https:\\\/\\\/jibaya.tn\\\/ar\\\/docs\\\/note-commune-numero-19-commentaire-des-dispositions-des-articles-37-et-38-de-la-loi-de-finances-pour-lannee-2005-relatives-a-lenregistrement-au-droit-fixe-des-prises\\\/#listItem\",\"name\":\"Note Commune num\\u00e9ro\\u00a019\\u00a0:\\u00a0Commentaire des dispositions des articles 37 et 38 de la loi de finances pour l\\u2019ann\\u00e9e 2005 relatives \\u00e0 l\\u2019enregistrement au droit fixe des prises en charge du passif dans le cadre de scission totale de soci\\u00e9t\\u00e9s\"},\"previousItem\":{\"@type\":\"ListItem\",\"@id\":\"https:\\\/\\\/jibaya.tn\\\/ar\\\/docs-category\\\/notes-communes\\\/#listItem\",\"name\":\"Notes Communes\"}},{\"@type\":\"ListItem\",\"@id\":\"https:\\\/\\\/jibaya.tn\\\/ar\\\/docs\\\/note-commune-numero-19-commentaire-des-dispositions-des-articles-37-et-38-de-la-loi-de-finances-pour-lannee-2005-relatives-a-lenregistrement-au-droit-fixe-des-prises\\\/#listItem\",\"position\":5,\"name\":\"Note Commune num\\u00e9ro\\u00a019\\u00a0:\\u00a0Commentaire des dispositions des articles 37 et 38 de la loi de finances pour l\\u2019ann\\u00e9e 2005 relatives \\u00e0 l\\u2019enregistrement au droit fixe des prises en charge du passif dans le cadre de scission totale de soci\\u00e9t\\u00e9s\",\"previousItem\":{\"@type\":\"ListItem\",\"@id\":\"https:\\\/\\\/jibaya.tn\\\/ar\\\/docs-category\\\/2005\\\/#listItem\",\"name\":\"2005\"}}]},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/jibaya.tn\\\/ar\\\/#organization\",\"name\":\"JIBAYA\",\"url\":\"https:\\\/\\\/jibaya.tn\\\/ar\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"url\":\"https:\\\/\\\/jibaya.tn\\\/wp-content\\\/uploads\\\/2023\\\/03\\\/cropped-Rectangle-226@2x.png\",\"@id\":\"https:\\\/\\\/jibaya.tn\\\/ar\\\/docs\\\/note-commune-numero-19-commentaire-des-dispositions-des-articles-37-et-38-de-la-loi-de-finances-pour-lannee-2005-relatives-a-lenregistrement-au-droit-fixe-des-prises\\\/#organizationLogo\",\"width\":338,\"height\":167},\"image\":{\"@id\":\"https:\\\/\\\/jibaya.tn\\\/ar\\\/docs\\\/note-commune-numero-19-commentaire-des-dispositions-des-articles-37-et-38-de-la-loi-de-finances-pour-lannee-2005-relatives-a-lenregistrement-au-droit-fixe-des-prises\\\/#organizationLogo\"}},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/jibaya.tn\\\/ar\\\/blog\\\/author\\\/doze\\\/#author\",\"url\":\"https:\\\/\\\/jibaya.tn\\\/ar\\\/blog\\\/author\\\/doze\\\/\",\"name\":\"admin\",\"image\":{\"@type\":\"ImageObject\",\"@id\":\"https:\\\/\\\/jibaya.tn\\\/ar\\\/docs\\\/note-commune-numero-19-commentaire-des-dispositions-des-articles-37-et-38-de-la-loi-de-finances-pour-lannee-2005-relatives-a-lenregistrement-au-droit-fixe-des-prises\\\/#authorImage\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/d130f8bfea70ea41a449f027e526d27df98398f9e89057f644aa56ba31015d03?s=96&d=mm&r=g\",\"width\":96,\"height\":96,\"caption\":\"admin\"}},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/jibaya.tn\\\/ar\\\/docs\\\/note-commune-numero-19-commentaire-des-dispositions-des-articles-37-et-38-de-la-loi-de-finances-pour-lannee-2005-relatives-a-lenregistrement-au-droit-fixe-des-prises\\\/#webpage\",\"url\":\"https:\\\/\\\/jibaya.tn\\\/ar\\\/docs\\\/note-commune-numero-19-commentaire-des-dispositions-des-articles-37-et-38-de-la-loi-de-finances-pour-lannee-2005-relatives-a-lenregistrement-au-droit-fixe-des-prises\\\/\",\"name\":\"Note Commune num\\u00e9ro 19 : Commentaire des dispositions des articles 37 et 38 de la loi de finances pour l\\u2019ann\\u00e9e 2005 relatives \\u00e0 l\\u2019enregistrement au droit fixe des prises en charge du passif dans le cadre de scission totale de soci\\u00e9t\\u00e9s - JIBAYA\",\"description\":\"Note-commune-n-19-10T\\u00e9l\\u00e9charger\",\"inLanguage\":\"ar\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/jibaya.tn\\\/ar\\\/#website\"},\"breadcrumb\":{\"@id\":\"https:\\\/\\\/jibaya.tn\\\/ar\\\/docs\\\/note-commune-numero-19-commentaire-des-dispositions-des-articles-37-et-38-de-la-loi-de-finances-pour-lannee-2005-relatives-a-lenregistrement-au-droit-fixe-des-prises\\\/#breadcrumblist\"},\"author\":{\"@id\":\"https:\\\/\\\/jibaya.tn\\\/ar\\\/blog\\\/author\\\/doze\\\/#author\"},\"creator\":{\"@id\":\"https:\\\/\\\/jibaya.tn\\\/ar\\\/blog\\\/author\\\/doze\\\/#author\"},\"datePublished\":\"2024-02-12T16:39:18+01:00\",\"dateModified\":\"2024-02-12T16:39:18+01:00\"},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/jibaya.tn\\\/ar\\\/#website\",\"url\":\"https:\\\/\\\/jibaya.tn\\\/ar\\\/\",\"name\":\"JIBAYA\",\"inLanguage\":\"ar\",\"publisher\":{\"@id\":\"https:\\\/\\\/jibaya.tn\\\/ar\\\/#organization\"}}]}\n\t\t<\/script>\n\t\t<!-- All in One SEO -->\n\n","aioseo_head_json":{"title":"Note Commune num\u00e9ro 19 : Commentaire des dispositions des articles 37 et 38 de la loi de finances pour l\u2019ann\u00e9e 2005 relatives \u00e0 l\u2019enregistrement au droit fixe des prises en charge du passif dans le cadre de scission totale de soci\u00e9t\u00e9s - JIBAYA","description":"Note-commune-n-19-10T\u00e9l\u00e9charger","canonical_url":"https:\/\/jibaya.tn\/ar\/docs\/note-commune-numero-19-commentaire-des-dispositions-des-articles-37-et-38-de-la-loi-de-finances-pour-lannee-2005-relatives-a-lenregistrement-au-droit-fixe-des-prises\/","robots":"max-image-preview:large","keywords":"","webmasterTools":{"miscellaneous":""},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"BreadcrumbList","@id":"https:\/\/jibaya.tn\/ar\/docs\/note-commune-numero-19-commentaire-des-dispositions-des-articles-37-et-38-de-la-loi-de-finances-pour-lannee-2005-relatives-a-lenregistrement-au-droit-fixe-des-prises\/#breadcrumblist","itemListElement":[{"@type":"ListItem","@id":"https:\/\/jibaya.tn\/ar\/#listItem","position":1,"name":"Home","item":"https:\/\/jibaya.tn\/ar\/","nextItem":{"@type":"ListItem","@id":"https:\/\/jibaya.tn\/ar\/docs\/#listItem","name":"Docs"}},{"@type":"ListItem","@id":"https:\/\/jibaya.tn\/ar\/docs\/#listItem","position":2,"name":"Docs","item":"https:\/\/jibaya.tn\/ar\/docs\/","nextItem":{"@type":"ListItem","@id":"https:\/\/jibaya.tn\/ar\/docs-category\/notes-communes\/#listItem","name":"Notes Communes"},"previousItem":{"@type":"ListItem","@id":"https:\/\/jibaya.tn\/ar\/#listItem","name":"Home"}},{"@type":"ListItem","@id":"https:\/\/jibaya.tn\/ar\/docs-category\/notes-communes\/#listItem","position":3,"name":"Notes Communes","item":"https:\/\/jibaya.tn\/ar\/docs-category\/notes-communes\/","nextItem":{"@type":"ListItem","@id":"https:\/\/jibaya.tn\/ar\/docs-category\/2005\/#listItem","name":"2005"},"previousItem":{"@type":"ListItem","@id":"https:\/\/jibaya.tn\/ar\/docs\/#listItem","name":"Docs"}},{"@type":"ListItem","@id":"https:\/\/jibaya.tn\/ar\/docs-category\/2005\/#listItem","position":4,"name":"2005","item":"https:\/\/jibaya.tn\/ar\/docs-category\/2005\/","nextItem":{"@type":"ListItem","@id":"https:\/\/jibaya.tn\/ar\/docs\/note-commune-numero-19-commentaire-des-dispositions-des-articles-37-et-38-de-la-loi-de-finances-pour-lannee-2005-relatives-a-lenregistrement-au-droit-fixe-des-prises\/#listItem","name":"Note Commune num\u00e9ro\u00a019\u00a0:\u00a0Commentaire des dispositions des articles 37 et 38 de la loi de finances pour l\u2019ann\u00e9e 2005 relatives \u00e0 l\u2019enregistrement au droit fixe des prises en charge du passif dans le cadre de scission totale de soci\u00e9t\u00e9s"},"previousItem":{"@type":"ListItem","@id":"https:\/\/jibaya.tn\/ar\/docs-category\/notes-communes\/#listItem","name":"Notes Communes"}},{"@type":"ListItem","@id":"https:\/\/jibaya.tn\/ar\/docs\/note-commune-numero-19-commentaire-des-dispositions-des-articles-37-et-38-de-la-loi-de-finances-pour-lannee-2005-relatives-a-lenregistrement-au-droit-fixe-des-prises\/#listItem","position":5,"name":"Note Commune num\u00e9ro\u00a019\u00a0:\u00a0Commentaire des dispositions des articles 37 et 38 de la loi de finances pour l\u2019ann\u00e9e 2005 relatives \u00e0 l\u2019enregistrement au droit fixe des prises en charge du passif dans le cadre de scission totale de soci\u00e9t\u00e9s","previousItem":{"@type":"ListItem","@id":"https:\/\/jibaya.tn\/ar\/docs-category\/2005\/#listItem","name":"2005"}}]},{"@type":"Organization","@id":"https:\/\/jibaya.tn\/ar\/#organization","name":"JIBAYA","url":"https:\/\/jibaya.tn\/ar\/","logo":{"@type":"ImageObject","url":"https:\/\/jibaya.tn\/wp-content\/uploads\/2023\/03\/cropped-Rectangle-226@2x.png","@id":"https:\/\/jibaya.tn\/ar\/docs\/note-commune-numero-19-commentaire-des-dispositions-des-articles-37-et-38-de-la-loi-de-finances-pour-lannee-2005-relatives-a-lenregistrement-au-droit-fixe-des-prises\/#organizationLogo","width":338,"height":167},"image":{"@id":"https:\/\/jibaya.tn\/ar\/docs\/note-commune-numero-19-commentaire-des-dispositions-des-articles-37-et-38-de-la-loi-de-finances-pour-lannee-2005-relatives-a-lenregistrement-au-droit-fixe-des-prises\/#organizationLogo"}},{"@type":"Person","@id":"https:\/\/jibaya.tn\/ar\/blog\/author\/doze\/#author","url":"https:\/\/jibaya.tn\/ar\/blog\/author\/doze\/","name":"admin","image":{"@type":"ImageObject","@id":"https:\/\/jibaya.tn\/ar\/docs\/note-commune-numero-19-commentaire-des-dispositions-des-articles-37-et-38-de-la-loi-de-finances-pour-lannee-2005-relatives-a-lenregistrement-au-droit-fixe-des-prises\/#authorImage","url":"https:\/\/secure.gravatar.com\/avatar\/d130f8bfea70ea41a449f027e526d27df98398f9e89057f644aa56ba31015d03?s=96&d=mm&r=g","width":96,"height":96,"caption":"admin"}},{"@type":"WebPage","@id":"https:\/\/jibaya.tn\/ar\/docs\/note-commune-numero-19-commentaire-des-dispositions-des-articles-37-et-38-de-la-loi-de-finances-pour-lannee-2005-relatives-a-lenregistrement-au-droit-fixe-des-prises\/#webpage","url":"https:\/\/jibaya.tn\/ar\/docs\/note-commune-numero-19-commentaire-des-dispositions-des-articles-37-et-38-de-la-loi-de-finances-pour-lannee-2005-relatives-a-lenregistrement-au-droit-fixe-des-prises\/","name":"Note Commune num\u00e9ro 19 : Commentaire des dispositions des articles 37 et 38 de la loi de finances pour l\u2019ann\u00e9e 2005 relatives \u00e0 l\u2019enregistrement au droit fixe des prises en charge du passif dans le cadre de scission totale de soci\u00e9t\u00e9s - JIBAYA","description":"Note-commune-n-19-10T\u00e9l\u00e9charger","inLanguage":"ar","isPartOf":{"@id":"https:\/\/jibaya.tn\/ar\/#website"},"breadcrumb":{"@id":"https:\/\/jibaya.tn\/ar\/docs\/note-commune-numero-19-commentaire-des-dispositions-des-articles-37-et-38-de-la-loi-de-finances-pour-lannee-2005-relatives-a-lenregistrement-au-droit-fixe-des-prises\/#breadcrumblist"},"author":{"@id":"https:\/\/jibaya.tn\/ar\/blog\/author\/doze\/#author"},"creator":{"@id":"https:\/\/jibaya.tn\/ar\/blog\/author\/doze\/#author"},"datePublished":"2024-02-12T16:39:18+01:00","dateModified":"2024-02-12T16:39:18+01:00"},{"@type":"WebSite","@id":"https:\/\/jibaya.tn\/ar\/#website","url":"https:\/\/jibaya.tn\/ar\/","name":"JIBAYA","inLanguage":"ar","publisher":{"@id":"https:\/\/jibaya.tn\/ar\/#organization"}}]},"og:locale":"ar_AR","og:site_name":"JIBAYA -","og:type":"article","og:title":"Note Commune num\u00e9ro 19 : Commentaire des dispositions des articles 37 et 38 de la loi de finances pour l\u2019ann\u00e9e 2005 relatives \u00e0 l\u2019enregistrement au droit fixe des prises en charge du passif dans le cadre de scission totale de soci\u00e9t\u00e9s - JIBAYA","og:description":"Note-commune-n-19-10T\u00e9l\u00e9charger","og:url":"https:\/\/jibaya.tn\/ar\/docs\/note-commune-numero-19-commentaire-des-dispositions-des-articles-37-et-38-de-la-loi-de-finances-pour-lannee-2005-relatives-a-lenregistrement-au-droit-fixe-des-prises\/","og:image":"https:\/\/jibaya.tn\/wp-content\/uploads\/2023\/03\/cropped-Rectangle-226@2x.png","og:image:secure_url":"https:\/\/jibaya.tn\/wp-content\/uploads\/2023\/03\/cropped-Rectangle-226@2x.png","article:published_time":"2024-02-12T16:39:18+00:00","article:modified_time":"2024-02-12T16:39:18+00:00","twitter:card":"summary_large_image","twitter:title":"Note Commune num\u00e9ro 19 : Commentaire des dispositions des articles 37 et 38 de la loi de finances pour l\u2019ann\u00e9e 2005 relatives \u00e0 l\u2019enregistrement au droit fixe des prises en charge du passif dans le cadre de scission totale de soci\u00e9t\u00e9s - JIBAYA","twitter:description":"Note-commune-n-19-10T\u00e9l\u00e9charger","twitter:image":"https:\/\/jibaya.tn\/wp-content\/uploads\/2023\/03\/cropped-Rectangle-226@2x.png"},"aioseo_meta_data":{"post_id":"15326","title":null,"description":null,"keywords":null,"keyphrases":null,"primary_term":null,"canonical_url":null,"og_title":null,"og_description":null,"og_object_type":"default","og_image_type":"default","og_image_url":null,"og_image_width":null,"og_image_height":null,"og_image_custom_url":null,"og_image_custom_fields":null,"og_video":null,"og_custom_url":null,"og_article_section":null,"og_article_tags":null,"twitter_use_og":false,"twitter_card":"default","twitter_image_type":"default","twitter_image_url":null,"twitter_image_custom_url":null,"twitter_image_custom_fields":null,"twitter_title":null,"twitter_description":null,"schema":{"blockGraphs":[],"customGraphs":[],"default":{"data":{"Article":[],"Course":[],"Dataset":[],"FAQPage":[],"Movie":[],"Person":[],"Product":[],"ProductReview":[],"Car":[],"Recipe":[],"Service":[],"SoftwareApplication":[],"WebPage":[]},"graphName":"","isEnabled":true},"graphs":[]},"schema_type":"default","schema_type_options":null,"pillar_content":false,"robots_default":true,"robots_noindex":false,"robots_noarchive":false,"robots_nosnippet":false,"robots_nofollow":false,"robots_noimageindex":false,"robots_noodp":false,"robots_notranslate":false,"robots_max_snippet":null,"robots_max_videopreview":null,"robots_max_imagepreview":"large","priority":null,"frequency":null,"local_seo":null,"breadcrumb_settings":null,"limit_modified_date":false,"ai":null,"created":"2025-02-14 19:04:42","updated":"2025-09-23 21:42:11","focus_keyword":null,"additional_keywords":null,"truseo_locale":null,"seo_analyzer_scan_date":null},"aioseo_breadcrumb":"<div class=\"aioseo-breadcrumbs\"><span class=\"aioseo-breadcrumb\">\n\t\t\t<a href=\"https:\/\/jibaya.tn\/ar\/\" title=\"Home\">Home<\/a>\n\t\t<\/span><span class=\"aioseo-breadcrumb-separator\">\u00bb<\/span><span class=\"aioseo-breadcrumb\">\n\t\t\t<a href=\"https:\/\/jibaya.tn\/ar\/docs\/\" title=\"Docs\">Docs<\/a>\n\t\t<\/span><span class=\"aioseo-breadcrumb-separator\">\u00bb<\/span><span class=\"aioseo-breadcrumb\">\n\t\t\t<a href=\"https:\/\/jibaya.tn\/ar\/docs-category\/notes-communes\/\" title=\"Notes Communes\">Notes Communes<\/a>\n\t\t<\/span><span class=\"aioseo-breadcrumb-separator\">\u00bb<\/span><span class=\"aioseo-breadcrumb\">\n\t\t\t<a href=\"https:\/\/jibaya.tn\/ar\/docs-category\/2005\/\" title=\"2005\">2005<\/a>\n\t\t<\/span><span class=\"aioseo-breadcrumb-separator\">\u00bb<\/span><span class=\"aioseo-breadcrumb\">\n\t\t\tNote Commune num\u00e9ro 19 : Commentaire des dispositions des articles 37 et 38 de la loi de finances pour l\u2019ann\u00e9e 2005 relatives \u00e0 l\u2019enregistrement au droit fixe des prises en charge du passif dans le cadre de scission totale de soci\u00e9t\u00e9s\n\t\t<\/span><\/div>","aioseo_breadcrumb_json":[{"label":"Home","link":"https:\/\/jibaya.tn\/ar\/"},{"label":"Docs","link":"https:\/\/jibaya.tn\/ar\/docs\/"},{"label":"Notes Communes","link":"https:\/\/jibaya.tn\/ar\/docs-category\/notes-communes\/"},{"label":"2005","link":"https:\/\/jibaya.tn\/ar\/docs-category\/2005\/"},{"label":"Note Commune num\u00e9ro\u00a019\u00a0:\u00a0Commentaire des dispositions des articles 37 et 38 de la loi de finances pour l\u2019ann\u00e9e 2005 relatives \u00e0 l\u2019enregistrement au droit fixe des prises en charge du passif dans le cadre de scission totale de soci\u00e9t\u00e9s","link":"https:\/\/jibaya.tn\/ar\/docs\/note-commune-numero-19-commentaire-des-dispositions-des-articles-37-et-38-de-la-loi-de-finances-pour-lannee-2005-relatives-a-lenregistrement-au-droit-fixe-des-prises\/"}],"year_month":"2026-11","word_count":5,"total_views":0,"reactions":{"happy":0,"normal":0,"sad":0},"author_info":{"name":"admin","author_nicename":"doze","author_url":"https:\/\/jibaya.tn\/ar\/blog\/author\/doze\/"},"doc_category_info":[{"term_name":"2005","term_url":"https:\/\/jibaya.tn\/ar\/docs-category\/2005\/"}],"doc_tag_info":[],"_links":{"self":[{"href":"https:\/\/jibaya.tn\/ar\/wp-json\/wp\/v2\/docs\/15326","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/jibaya.tn\/ar\/wp-json\/wp\/v2\/docs"}],"about":[{"href":"https:\/\/jibaya.tn\/ar\/wp-json\/wp\/v2\/types\/docs"}],"replies":[{"embeddable":true,"href":"https:\/\/jibaya.tn\/ar\/wp-json\/wp\/v2\/comments?post=15326"}],"version-history":[{"count":0,"href":"https:\/\/jibaya.tn\/ar\/wp-json\/wp\/v2\/docs\/15326\/revisions"}],"wp:attachment":[{"href":"https:\/\/jibaya.tn\/ar\/wp-json\/wp\/v2\/media?parent=15326"}],"wp:term":[{"taxonomy":"doc_category","embeddable":true,"href":"https:\/\/jibaya.tn\/ar\/wp-json\/wp\/v2\/doc_category?post=15326"},{"taxonomy":"doc_tag","embeddable":true,"href":"https:\/\/jibaya.tn\/ar\/wp-json\/wp\/v2\/doc_tag?post=15326"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}