{"id":6955,"date":"2023-10-30T15:37:01","date_gmt":"2023-10-30T14:37:01","guid":{"rendered":"https:\/\/pagelt.com\/lexisma\/?p=6955"},"modified":"2023-10-30T15:37:07","modified_gmt":"2023-10-30T14:37:07","slug":"publication-par-la-dgi-dune-note-circulaire-relative-aux-dispositions-de-la-loi-n-69-21-edictant-des-dispositions-transitoires-particulieres-aux-delais-de-paiement","status":"publish","type":"post","link":"https:\/\/dev.pagelt.com\/lexisma\/publication-par-la-dgi-dune-note-circulaire-relative-aux-dispositions-de-la-loi-n-69-21-edictant-des-dispositions-transitoires-particulieres-aux-delais-de-paiement\/","title":{"rendered":"Publication, par la DGI, d\u2019une note circulaire relative aux dispositions de la loi n\u00b0 69-21 \u00e9dictant des dispositions transitoires particuli\u00e8res aux d\u00e9lais de paiement"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><em>La Direction g\u00e9n\u00e9rale des imp\u00f4ts a publi\u00e9, le 18 octobre 2023, sur son site officiel, la note\u00a0circulaire n\u00b0 734\u00a0relative aux dispositions de la\u00a0loi n\u00b0 69-21\u00a0\u00e9dictant des dispositions transitoires particuli\u00e8res aux d\u00e9lais de paiement.<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Cette note circulaire apporte des \u00e9claircissements sur la port\u00e9e des dispositions de la nouvelle loi relative aux d\u00e9lais de paiement et sur les modalit\u00e9s de son application.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Elle fournit des d\u00e9tails, notamment sur les points suivants&nbsp;:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>son champ d\u2019application&nbsp;;<\/li>\n\n\n\n<li>le nouveau dispositif de l\u2019amende p\u00e9cuniaire&nbsp;;<\/li>\n\n\n\n<li>le calcul et la cat\u00e9gorisation des d\u00e9lais de paiement&nbsp;;<\/li>\n\n\n\n<li>les sanctions et la suspension de leur application&nbsp;;<\/li>\n\n\n\n<li>les modalit\u00e9s de d\u00e9claration trimestrielle&nbsp;;<\/li>\n\n\n\n<li>les mesures transitoires relatives \u00e0 l\u2019obligation d\u00e9clarative au titre des ann\u00e9es 2024 et 2025&nbsp;;<\/li>\n\n\n\n<li>la proc\u00e9dure de recouvrement et le r\u00e8glement des litiges.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Elle pr\u00e9voit \u00e9galement des exemples concrets pour illustrer l\u2019application pratique de cette loi.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Il est \u00e0 noter que l\u2019action de l\u2019administration en mati\u00e8re de d\u00e9lais de paiement se prescrit par cinq ans, conform\u00e9ment \u00e0 l\u2019<a href=\"https:\/\/www.lexisma.com\/legislation\/maroc\/1996\/codeCommerce\/index.html#O3EKUyuaVvh1nzwuI8Y8Jg\">article 5 du Code de commerce\u00a0<\/a>et \u00e0 l\u2019<a href=\"https:\/\/www.lexisma.com\/legislation\/maroc\/2000\/codeRecouvrementCreancesPubliques\/Titre_II_-_Dispositions_communes.html#ux8LJAIj6Rio5AbGErgOR\">article 123 du Code de recouvrement des cr\u00e9ances publiques<\/a>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Source :<\/strong> Direction g\u00e9n\u00e9rale des imp\u00f4ts, Note\u00a0circulaire n\u00b0 734\u00a0:<a href=\"https:\/\/www.tax.gov.ma\/wps\/portal\/DGI\/Accueil\/details.banniere.direction.generale.des.impots\/note%20circulaire%20n%20734%20relative%20aux%20dispositions%20de%20la%20loi%20n%2069-21\/!ut\/p\/z1\/tZNfb8IgFMW_CnvwkQAFS3ms0_hn2qxZ1MHLgi06skqbWrvNT7922ePULK68XAiH3zmX5CKFnpFyurY7Xdnc6aw5S-W_-CK8J_QBzwNGOA5HK_oYzTmeMoZWSCGVuKqoXpFMdxZuyx5ua91udJIcjc16eKOds6Y0PezyyoDElskx07Y0wAFOGShN1ljWBujjB0jtocgPto1wAKkBmQZZbhulL6BHWsMisSmSQpNEGEog1RRDthEpFAHDcMu4YZT5hqccra91oJprfGaFuHmvviVnCOOh9yO4wJBNBn42Q-yhdW3NO1q6vNw3n_70xxYnVxzC4a0OF_HxxO8UT_rd4nmX-KmHO8VPvW7x_5x-jBnD4bIfLUQwj5eY3IifXZrNdrrXAyRlFE9OO6QIKvb7gH7Ct-1iRJmc1adBBH8tKr77AlPpSNg!\/dz\/d5\/L2dBISEvZ0FBIS9nQSEh\/\" target=\"_blank\" rel=\"noreferrer noopener\">\u00a0https:\/\/www.tax.gov.ma<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Consulter&nbsp;<a target=\"_blank\" href=\"https:\/\/tax.gov.ma\/wps\/wcm\/connect\/e89a5343-7fff-4320-ad5f-0034b6827fb5\/NOTE+CIRCULAIRE+N%C2%B0+734+RELATIVE+AUX+DISPOSITIONS+DE+LA+LOI+N%C2%B0+69.21.PDF?MOD=AJPERES&amp;CACHEID=ROOTWORKSPACE-e89a5343-7fff-4320-ad5f-0034b6827fb5-oJ77-in\" rel=\"noreferrer noopener\">ici<\/a>&nbsp;la note circulaire dans son int\u00e9gralit\u00e9.<\/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>La Direction g\u00e9n\u00e9rale des imp\u00f4ts a publi\u00e9, le 18 octobre 2023, sur son site officiel, la note\u00a0circulaire n\u00b0 734\u00a0relative aux dispositions de la\u00a0loi n\u00b0 69-21\u00a0\u00e9dictant des dispositions transitoires particuli\u00e8res aux [&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-6955","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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