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...
Order of the Minister of Economy and Finance no 382-22 of 6 rejeb 1443 (8 February 2022) fixing, for the year 2022, the maximum rate of the deductible interests of the credit current accounts of associates...
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...
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...
Note de service DGI 16 04 2021 : Mise en œuvre des dispositions de la loi n° 55-19 relative à la simplification des procédures et des formalités administratives Law No. 55-19 on the simplification of procedures and administrative formalities, which...
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...
THE MAXIMUM RATE OF DEDUCTIBLE INTEREST IN MOROCCO 2021 Pursuant to Article 1 of Order No. 423-21 published in Official Bulletin in Arabic language No. 6970 of March 18, 2021, the maximum rate of deductible interest paid to partners,...
Summary of the main taxes and social contributions by companies in Morocco Among the questions we have had during our communications with our new customers are the following: Company tax (IS) The calculation of corporate tax is determined from...