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)
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.
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...
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:
Transfer pricing (APP) – Master file and local file documentation plan
Transfert price (APP) – Master file and local file documentation plan The importance of intra-group transactions in the industrial acceleration zone or in the territory subject to common law and the documentation of transfer prices have become a real prerogative...
Finance law 2022
Finance Law 2022 The Finance Law (LF) for the 2022 fiscal year was published in the Official Bulletin on December 20, 2021.Here are the main tax measures to consider for fiscal years beginning on or after January 1, 2022: Corporate...
Contribution of securities to a Holding in Morocco
What is a Holding? The notion of holding company has not been mentioned at all on the legal level, neither at the level of law 17-95 on the public limited company SA, nor at the level of
DGI response 05/03/2021: answers to questions raised by CGEM, TAX COMMISSION and CUSTOMS
A- SOCIAL SOLIDARITY CONTRIBUTION (CSS) 1- The circular note relating to the LF 2021 specifies, with regard to the Social Solidarity Contribution, that for wage income, the base is made up of gross income minus the amount of compulsory charges...
Simplification of administrative procedures and measures – Main contributions of Law No. 55-19
Simplification des procédures et mesures administratives – Principaux apports de la Loi n° 55-19 La loi vise à apporter des simplifications et améliorations aux procédures administratives, entrée définitivement en vigueur le 1er avril 2021. Principaux apports de la loi no 55-19 : – l’interdiction...
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