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...
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...
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:
The maximum rate of deductible interest on partners’ current accounts 2022
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...
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...
Head office: domiciliation contract in Morocco
The domiciliation activity in Morocco is now governed by new rules, with the publication in the BO of August 9 of decree no. 2.20.950, implementing articles 2-544 and 7-544 of the Commercial Code. Indeed, article 2 of the decree specifies...
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...
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