Exercice 1 :
( ) ( ) ( )
Prorata =
( ) ( ) ( )
( ) ( ) ( )
Prorata = ( ) ( ) ( )
P= = 0.73 = 73%
P=
*Tva due du trimestre est de tva due du janvier + tva due de fvier + tva due de
Mars (4133.33+23493.33+24566.67) =5219333