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Il est spécifiquement dédié à l'enregistrement des impôts locaux qui ne trouvent pas leur place dans les autres comptes dédiés aux impôts locaux. Ce compte a un sens ",{"data":108,"marks":109,"value":112,"nodeType":85},{},[110],{"type":111},"bold","débiteur",{"data":114,"marks":115,"value":116,"nodeType":85},{},[],", puisqu'il enregistre des charges pour l'entreprise. Il s'intègre dans la hiérarchie suivante :",{"data":118,"content":119,"nodeType":254},{},[120,143,163,173],{"data":121,"content":122,"nodeType":142},{},[123],{"data":124,"content":125,"nodeType":86},{},[126,130,138],{"data":127,"marks":128,"value":129,"nodeType":85},{},[],"La sous-classe 63 : ",{"data":131,"content":133,"nodeType":102},{"uri":132},"/fr/fiches-pratiques/plan-comptable/compte-63-impots-taxes-et-versements-assimiles",[134],{"data":135,"marks":136,"value":137,"nodeType":85},{},[],"Impôts, taxes et versements assimilés",{"data":139,"marks":140,"value":141,"nodeType":85},{},[],"","list-item",{"data":144,"content":145,"nodeType":142},{},[146],{"data":147,"content":148,"nodeType":86},{},[149,153,160],{"data":150,"marks":151,"value":152,"nodeType":85},{},[],"Le compte 635 : ",{"data":154,"content":155,"nodeType":102},{"uri":96},[156],{"data":157,"marks":158,"value":159,"nodeType":85},{},[],"Autres impôts, taxes et versements 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surfaces.",{"data":383,"content":384,"nodeType":142},{},[385],{"data":386,"content":387,"nodeType":86},{},[388,393],{"data":389,"marks":390,"value":392,"nodeType":85},{},[391],{"type":111},"Taxe locale sur la publicité extérieure (TLPE) ",{"data":394,"marks":395,"value":396,"nodeType":85},{},[],": pour l’affichage publicitaire en extérieur.",{"data":398,"content":399,"nodeType":142},{},[400],{"data":401,"content":402,"nodeType":86},{},[403,408],{"data":404,"marks":405,"value":407,"nodeType":85},{},[406],{"type":111},"Autres taxes ou redevances locales ",{"data":409,"marks":410,"value":411,"nodeType":85},{},[],": toute taxe locale qui n’entre pas dans la catégorie de la taxe foncière ou de la CET.",{"data":413,"content":414,"nodeType":86},{},[415],{"data":416,"marks":417,"value":141,"nodeType":85},{},[],{"data":419,"content":420,"nodeType":268},{},[421],{"data":422,"marks":423,"value":424,"nodeType":85},{},[],"Quels sont les impacts fiscaux du compte 63513 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",{"data":462,"marks":463,"value":464,"nodeType":85},{},[],": La déductibilité peut être soumise à certaines conditions ou limites imposées par la législation fiscale en vigueur",{"data":466,"content":467,"nodeType":142},{},[468],{"data":469,"content":470,"nodeType":86},{},[471,476],{"data":472,"marks":473,"value":475,"nodeType":85},{},[474],{"type":111},"Impact sur la trésorerie ",{"data":477,"marks":478,"value":479,"nodeType":85},{},[],": La planification et le suivi des paiements dus sous ce compte sont essentiels pour une gestion efficace de la trésorerie, car ces taxes peuvent représenter des montants significatifs",{"data":481,"content":482,"nodeType":142},{},[483],{"data":484,"content":485,"nodeType":86},{},[486,491],{"data":487,"marks":488,"value":490,"nodeType":85},{},[489],{"type":111},"Régularité des versements ",{"data":492,"marks":493,"value":494,"nodeType":85},{},[],": Ces impôts locaux peuvent être à versement unique ou périodique selon leur nature, ce qui nécessite un 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