{"id":5393,"date":"2022-10-18T10:20:57","date_gmt":"2022-10-18T08:20:57","guid":{"rendered":"https:\/\/pagelt.com\/lexisma\/?p=5393"},"modified":"2022-10-18T10:21:04","modified_gmt":"2022-10-18T08:21:04","slug":"prorogation-des-mesures-dencouragement-en-faveur-des-contribuables-nouvellement-identifies-jusquau-31-decembre-2022","status":"publish","type":"post","link":"https:\/\/dev.pagelt.com\/lexisma\/prorogation-des-mesures-dencouragement-en-faveur-des-contribuables-nouvellement-identifies-jusquau-31-decembre-2022\/","title":{"rendered":"Prorogation des mesures d\u2019encouragement en faveur des contribuables nouvellement identifi\u00e9s jusqu\u2019au 31 d\u00e9cembre 2022"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><em>Dans un communiqu\u00e9 mis en ligne sur son portail Internet, la Direction g\u00e9n\u00e9rale des imp\u00f4ts (DGI) rappelle que la loi de finances pour l\u2019ann\u00e9e 2022 a prorog\u00e9, jusqu\u2019au 31 d\u00e9cembre 2022, les mesures incitatives en faveur des contribuables nouvellement identifi\u00e9s.<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Le communiqu\u00e9 pr\u00e9cise que les contribuables exer\u00e7ant une activit\u00e9 passible de l\u2019imp\u00f4t sur le revenu qui s\u2019identifient pour la premi\u00e8re fois aupr\u00e8s de l\u2019administration fiscale, en s\u2019inscrivant au r\u00f4le de la taxe professionnelle, \u00e0 partir du 1<sup>er<\/sup>&nbsp;janvier 2022, ne sont imposables que sur la base des revenus acquis et des op\u00e9rations r\u00e9alis\u00e9es \u00e0 partir de cette date.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Il est indiqu\u00e9 par ailleurs que les contribuables nouvellement identifi\u00e9s b\u00e9n\u00e9ficient des avantages pr\u00e9vus par le droit commun, tels l\u2019exon\u00e9ration quinquennale de la taxe professionnelle et, selon la nature de leur totale temporaire ou les taux r\u00e9duits temporaires ou permanents, en mati\u00e8re d\u2019imp\u00f4t sur le revenu.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Source :<\/strong> DGI,\u00a0Communiqu\u00e9 de presse, \u00ab\u00a0<a href=\"https:\/\/portail.tax.gov.ma\/wps\/portal\/DGI\/Accueil\/details.banniere.direction.generale.des.impots\/com-prorogation-mesures-2022\" target=\"_blank\" rel=\"noreferrer noopener\">Prorogation des mesures d\u2019encouragement en faveur des contribuables nouvellement identifi\u00e9s jusqu\u2019au 31 d\u00e9cembre 2022<\/a>\u00a0\u00bb\u00a0<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Consulter\u00a0<a href=\"https:\/\/www.tax.gov.ma\/wps\/wcm\/connect\/fc4599be-aba2-4b4c-95c5-a9fab2e62dee\/Communiqu%C3%A9+de+presse_VF.pdf?MOD=AJPERES&amp;CACHEID=ROOTWORKSPACE-fc4599be-aba2-4b4c-95c5-a9fab2e62dee-oeDDV5a\" target=\"_blank\" rel=\"noreferrer noopener\">ici<\/a>\u00a0le communiqu\u00e9 dans son int\u00e9gralit\u00e9.<a href=\"https:\/\/www.ammc.ma\/fr\/actualites\/lammc-publie-le-guide-de-linvestisseur-comprendre-les-operations-sur-titres\" target=\"_blank\" rel=\"noreferrer noopener\"><\/a><\/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=\"https:\/\/info.lexis.ae\/demande-de-d%C3%A9mo-lexis-ma\/\">Demande de d\u00e9mo LexisMA<\/a><\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><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","protected":false},"excerpt":{"rendered":"<p>Dans un communiqu\u00e9 mis en ligne sur son portail Internet, la Direction g\u00e9n\u00e9rale des imp\u00f4ts (DGI) rappelle que la loi de finances pour l\u2019ann\u00e9e 2022 a prorog\u00e9, jusqu\u2019au 31 d\u00e9cembre [&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-5393","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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