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...
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,
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...
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