{"id":4581,"date":"2022-01-06T12:07:57","date_gmt":"2022-01-06T11:07:57","guid":{"rendered":"https:\/\/pagelt.com\/lexisma\/?p=4581"},"modified":"2022-01-06T12:08:00","modified_gmt":"2022-01-06T11:08:00","slug":"publication-au-borm-n-7052-du-decret-n-2-21-453-modifiant-et-completant-le-decret-n-2-06-574-pris-pour-lapplication-de-la-taxe-sur-la-valeur-ajoutee-prevue-au-titre-iii-du-c","status":"publish","type":"post","link":"https:\/\/dev.pagelt.com\/lexisma\/publication-au-borm-n-7052-du-decret-n-2-21-453-modifiant-et-completant-le-decret-n-2-06-574-pris-pour-lapplication-de-la-taxe-sur-la-valeur-ajoutee-prevue-au-titre-iii-du-c\/","title":{"rendered":"Publication au BORM n\u00b0 7052 du d\u00e9cret n\u00b0 2-21-453 modifiant et compl\u00e9tant le d\u00e9cret n\u00b0 2-06-574 pris pour l\u2019application de la taxe sur la valeur ajout\u00e9e pr\u00e9vue au titre III du Code g\u00e9n\u00e9ral des imp\u00f4ts"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Le&nbsp;d\u00e9cret n\u00b0 2-21-453 du 24 joumada I 1443 (29 d\u00e9cembre 2021)&nbsp;modifiant et compl\u00e9tant le&nbsp;d\u00e9cret n\u00b0 2-06-574&nbsp;pris pour l\u2019application de la taxe sur la valeur ajout\u00e9e pr\u00e9vue au titre III du Code g\u00e9n\u00e9ral des imp\u00f4ts, a \u00e9t\u00e9 publi\u00e9 au&nbsp;BORM n\u00b0 7052 du 30 d\u00e9cembre 2021, dans sa version en langue arabe.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">D\u00e9sormais, les exportateurs doivent joindre aux documents vis\u00e9s \u00e0 l\u2019article 25-I-A 1\u00b0 et 2\u00b0 du&nbsp;d\u00e9cret n\u00b0 2-06-574&nbsp;:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>un avis \u00e9tabli conform\u00e9ment \u00e0 un imprim\u00e9 fourni par l\u2019administration, r\u00e9capitulant le chiffre d\u2019affaires r\u00e9alis\u00e9 relatif aux op\u00e9rations d\u2019exportation\u00a0;<\/li><li>en ce qui concerne l\u2019exportation des services\u00a0: les copies des factures de vente \u00e9tablies au nom des destinataires \u00e0 l&#8217;\u00e9tranger et des pi\u00e8ces justificatives de r\u00e8glement en devise, rev\u00eatus du visa des services comp\u00e9tents, ou tout autre document en tenant lieu, conform\u00e9ment aux dispositions de l\u2019<a href=\"https:\/\/www.lexisma.com\/legislation\/maroc\/2006\/codeGeneralImpots\/index.html#xF6DSAJDhDdkgejGBZf1N\">article 92-1-1\u00b0 du Code g\u00e9n\u00e9ral des imp\u00f4ts<\/a>.<\/li><\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Source :<\/strong> D\u00e9cret n\u00b0 2-21-453 du 24 joumada I 1443 (29 d\u00e9cembre 2021)\u00a0modifiant et compl\u00e9tant le\u00a0d\u00e9cret n\u00b0 2-06-574\u00a0pris pour l\u2019application de la taxe sur la valeur ajout\u00e9e pr\u00e9vue au titre III du Code g\u00e9n\u00e9ral des imp\u00f4ts\u00a0:\u00a0<a target=\"_blank\" href=\"https:\/\/pagelt.com\/lexisma\/wp-content\/uploads\/2022\/01\/BO_7052_Ar.pdf\" rel=\"noreferrer noopener\">BORM n\u00b0 7052<\/a>, 30 d\u00e9c. 2021 (version en langue arabe)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a rel=\"noreferrer noopener\" target=\"_blank\" href=\"https:\/\/www.lexisma.com\/veille\/maroc\/2021\/2021-09-27_3\/?V=pdf\"><\/a><em>Pour d\u00e9couvrir davantage d\u2019actualit\u00e9s et d\u2019autres contenus juridiques disponibles, rendez-vous sur <a href=\"http:\/\/www.lexisma.com\/\">LexisMA.com<\/a><\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>Pas encore utilisateur Lexis\u00aeMA&nbsp;? &nbsp;R\u00e9servez imm\u00e9diatement votre d\u00e9monstration sur <a href=\"Demande%20de%20d\u00e9mo%20LexisMA\">Demande de d\u00e9mo LexisMA<\/a><\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Le&nbsp;d\u00e9cret n\u00b0 2-21-453 du 24 joumada I 1443 (29 d\u00e9cembre 2021)&nbsp;modifiant et compl\u00e9tant le&nbsp;d\u00e9cret n\u00b0 2-06-574&nbsp;pris pour l\u2019application de la taxe sur la valeur ajout\u00e9e pr\u00e9vue au titre III du [&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-4581","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 v28.7) - 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