{"id":2870,"date":"2021-03-12T11:32:36","date_gmt":"2021-03-12T10:32:36","guid":{"rendered":"https:\/\/pagelt.com\/lexisma\/?p=2870"},"modified":"2021-11-26T10:21:09","modified_gmt":"2021-11-26T09:21:09","slug":"mise-en-ligne-du-nouveau-code-general-des-impots-cgi-2021","status":"publish","type":"post","link":"https:\/\/dev.pagelt.com\/lexisma\/mise-en-ligne-du-nouveau-code-general-des-impots-cgi-2021\/","title":{"rendered":"Mise en ligne du nouveau Code g\u00e9n\u00e9ral des imp\u00f4ts (CGI) 2021"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><em>La Direction G\u00e9n\u00e9rale des Imp\u00f4ts vient de mettre en ligne le Code g\u00e9n\u00e9ral des imp\u00f4ts &#8211; \u00e9dition 2021, versions arabe et fran\u00e7aise &#8211; introduisant les nouveaut\u00e9s de la loi de finances de la nouvelle ann\u00e9e budg\u00e9taire.<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Comportant 287 articles, outre des annexes, le Code est divis\u00e9 en trois livres.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Le premier livre traite des r\u00e8gles d\u2019assiette, de recouvrement et des sanctions en mati\u00e8re d\u2019imp\u00f4t sur les soci\u00e9t\u00e9s.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Le second livre aborde les proc\u00e9dures fiscales, les r\u00e8gles de contr\u00f4le et de contentieux.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Le troisi\u00e8me livre regroupe les autres droits et taxes, dont notamment les droits de timbre, la contribution sociale de solidarit\u00e9 sur les b\u00e9n\u00e9fices et les revenus, la contribution sociale de solidarit\u00e9 sur les livraisons \u00e0 soi-m\u00eame et la taxe sur les contrats d\u2019assurance.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Source :<\/strong> DGI, Accueil, Code g\u00e9n\u00e9ral des imp\u00f4ts 2021 :&nbsp;<a target=\"_blank\" href=\"https:\/\/portail.tax.gov.ma\/wps\/portal\/DGI\/Accueil\" rel=\"noreferrer noopener\">https:\/\/portail.tax.gov.ma\/wps\/portal\/DGI\/Accueil<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Consulter la derni\u00e8re version du&nbsp;<a target=\"_blank\" href=\"https:\/\/portail.tax.gov.ma\/wps\/wcm\/connect\/d3d1bbe3-2c7a-467e-bf4b-41d9d0596633\/CGI+2021+version+fran%C3%A7aise.pdf?MOD=AJPERES&amp;CACHEID=d3d1bbe3-2c7a-467e-bf4b-41d9d0596633\" rel=\"noreferrer noopener\">CGI en fran\u00e7ais<\/a>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Consulter la derni\u00e8re version du&nbsp;<a target=\"_blank\" href=\"https:\/\/portail.tax.gov.ma\/wps\/wcm\/connect\/ee17e4b4-e224-47fe-9e49-51cdfb2827cb\/CGI+2021+version+Arabe.pdf?MOD=AJPERES&amp;CACHEID=ee17e4b4-e224-47fe-9e49-51cdfb2827cb\" rel=\"noreferrer noopener\">CGI en arabe<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>La Direction G\u00e9n\u00e9rale des Imp\u00f4ts vient de mettre en ligne le Code g\u00e9n\u00e9ral des imp\u00f4ts &#8211; \u00e9dition 2021, versions arabe et fran\u00e7aise &#8211; introduisant les nouveaut\u00e9s de la loi de [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_price":"","_stock":"","_tribe_ticket_header":"","_tribe_default_ticket_provider":"","_tribe_ticket_capacity":"0","_ticket_start_date":"","_ticket_end_date":"","_tribe_ticket_show_description":"","_tribe_ticket_show_not_going":false,"_tribe_ticket_use_global_stock":"","_tribe_ticket_global_stock_level":"","_global_stock_mode":"","_global_stock_cap":"","_tribe_rsvp_for_event":"","_tribe_ticket_going_count":"","_tribe_ticket_not_going_count":"","_tribe_tickets_list":"[]","_tribe_ticket_has_attendee_info_fields":false,"footnotes":""},"categories":[49],"tags":[],"class_list":["post-2870","post","type-post","status-publish","format-standard","hentry","category-news"],"blocksy_meta":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v28.1 (Yoast SEO v28.6) - 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