The Subjecting of Non-Salaried Athletes and Sports Executives of the FRMF to the CNSS: New Regulation in Sight
The subjecting of non-salaried athletes and sports executives who operate in the football sector under the auspices of the Royal Moroccan Football Federation (FRMF)
Payment terms in Morocco: Law No. 69.21
Law no. 69-21 concerning payment terms was officially announced in the Arabic-language Bulletin Officiel on June 15, 2023. This law applies to all private companies, public service delegates and public establishments that regularly carry out commercial transactions. However, legal entities...
The 2023 Finance Law
2023 Finance Law: focus on withholding tax applicable to service providers The Finance Act 2023 (“Finance Act”) provides for the application of a withholding tax (“RAS”) to remuneration paid to certain service providers.
Social Solidarity Contribution on profits
Contribution Sociale de Solidarité sur les bénéfices Rappel du contexte : Les commissions ont été sollicitées pour donner un avis sur l’exercice de rattachement de la Contribution Sociale de Solidarité instituée par la loi de finances 2019 pour les...
The 2023 edition of the General Tax Code published
General Tax Code 2023 The Directorate General of Taxes (DGI) publishes the 2023 General Tax Code. This new edition, available in Arabic and French, is an updated version of the 2022 edition, by introducing the modifications provided for by the...
Tahfiz: the recruitment incentive program in Morocco
Tahfiz is a recruitment incentive program in Morocco. Indeed, it grants the employer and the employee tax benefits and reductions in social security contributions. Tahfiz is an Arabic word that can be translated as stimulation.
Role of the Statutory Auditor in Morocco
Role of the Statutory Auditor in Morocco is to ensure compliance with legal standards. In other words, his mission consists in controlling the regularity, the sincerity and the true and fair view of the entities he controls. As such, he...
New legal form SAS in Morocco
The simplified joint stock company SAS, new form in Morocco - SAS New Form Law 19-20 - A new legal form of commercial company was introduced by law 19-20, namely the Simplified Joint Stock Company (SAS) - The main characteristics...
Increase of the SMIG and SMAG 2022 in Morocco
Increase of the SMIG and SMAG 2022 in Morocco, The legal minimum wage (SMIG) for one hour of work will increase from 14.81 DH/hour to 15.55 DH/hour,
Investment of Moroccan companies abroad
Investment of Moroccan companies abroad - Investment operations abroad refer to investments made abroad, excluding investments in free zones or off-shore financial centers located in Morocco, by Moroccan legal entities under the following conditions:
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