{"id":7628,"date":"2024-02-27T15:07:10","date_gmt":"2024-02-27T14:07:10","guid":{"rendered":"https:\/\/pagelt.com\/lexisma\/?p=7628"},"modified":"2024-02-27T15:07:15","modified_gmt":"2024-02-27T14:07:15","slug":"publication-au-borm-n-7259-bis-de-la-loi-de-finances-n-55-23-pour-lannee-budgetaire-2024","status":"publish","type":"post","link":"https:\/\/dev.pagelt.com\/lexisma\/publication-au-borm-n-7259-bis-de-la-loi-de-finances-n-55-23-pour-lannee-budgetaire-2024\/","title":{"rendered":"Publication au BORM n\u00b0 7259 bis de la loi de finances n\u00b0 55-23 pour l\u2019ann\u00e9e budg\u00e9taire 2024"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><em>Le\u00a0<a href=\"https:\/\/www.lexisma.com\/borm\/2023\/7259-bis\/1-23-91_1\">Dahir n\u00b0 1-23-91 du 30 joumada I 1445 (14 d\u00e9c. 2023)<\/a>\u00a0portant promulgation de la\u00a0<a href=\"https:\/\/www.lexisma.com\/legislation\/maroc\/2023\/55-23\">loi de finances n\u00b0 55-23<\/a>\u00a0pour l\u2019ann\u00e9e budg\u00e9taire 2024 a \u00e9t\u00e9 publi\u00e9 au\u00a0BORM n\u00b0 7259 bis du 11 joumada II 1445 (25 d\u00e9c. 2023).<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Les principales dispositions de la nouvelle loi de finances pr\u00e9voient les \u00e9l\u00e9ments suivants&nbsp;:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>En mati\u00e8re d\u2019imp\u00f4t sur les soci\u00e9t\u00e9s (IS)<\/strong><\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>exon\u00e9ration de la Fondation Mohammed VI des sciences et de la sant\u00e9 de l\u2019IS pour toutes ses activit\u00e9s et revenus associ\u00e9s&nbsp;;<\/li>\n\n\n\n<li>application du taux de 20 % lorsque le b\u00e9n\u00e9fice net r\u00e9alis\u00e9 est inf\u00e9rieur&nbsp;\u00e0 cent millions (100&nbsp;000 000) de dirhams et qu\u2019il demeure inf\u00e9rieur \u00e0 ce montant pendant trois (3) exercices cons\u00e9cutifs.<\/li>\n\n\n\n<li><strong>En mati\u00e8re d\u2019imp\u00f4t sur le revenu (IR)<\/strong><\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>abattement forfaitaire port\u00e9 \u00e0 50 % applicable aux cachets des artistes&nbsp;;<\/li>\n\n\n\n<li>simplification de la proc\u00e9dure d\u2019examen de la situation fiscale des personnes physiques&nbsp;;<\/li>\n\n\n\n<li>\u00e9largissement du droit de d\u00e9duction des cotisations sociales.<\/li>\n\n\n\n<li><strong>En mati\u00e8re de taxe sur la valeur ajout\u00e9e (TVA)<\/strong><\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>pr\u00e9vision de deux taux uniques de 10 % et de 20 %&nbsp;;<\/li>\n\n\n\n<li>exon\u00e9ration de la TVA avec droit \u00e0 d\u00e9duction de la Fondation Mohammed VI des sciences et de la sant\u00e9&nbsp;;<\/li>\n\n\n\n<li>institution du r\u00e9gime d\u2019auto-liquidation de la TVA&nbsp;;<\/li>\n\n\n\n<li>rationalisation des avantages fiscaux accord\u00e9s en mati\u00e8re de TVA et de l\u2019exon\u00e9ration des biens d\u2019investissement&nbsp;;<\/li>\n\n\n\n<li>retenue \u00e0 la source \u00e0 hauteur de 75 % du montant de la TVA au titre des op\u00e9rations de prestations de service vis\u00e9es \u00e0 l\u2019<a href=\"https:\/\/www.lexisma.com\/legislation\/maroc\/2006\/codeGeneralImpots\/index.html#L75m99PV7ze2Sx4SM0ysSd\">article 89-1 du Code g\u00e9n\u00e9ral des imp\u00f4ts&nbsp;<\/a>(CGI), r\u00e9alis\u00e9es notamment par l\u2019\u00c9tat, les collectivit\u00e9s territoriales et les EEP et leurs filiales ;<\/li>\n\n\n\n<li>exclusion de certaines op\u00e9rations du r\u00e9gime de la retenue \u00e0 la source, telles que les op\u00e9rations de vente relatives aux \u00e9nergies \u00e9lectriques et les ventes r\u00e9alis\u00e9es par les op\u00e9rateurs de t\u00e9l\u00e9communication.<\/li>\n\n\n\n<li><strong>En mati\u00e8re de droits d\u2019enregistrement<\/strong><\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>exon\u00e9ration des droits d\u2019enregistrement au profit de la Fondation Mohammed VI des sciences et de la sant\u00e9&nbsp;;<\/li>\n\n\n\n<li>application de taux proportionnels de 4 % et 5 %, visant l\u2019alignement des taux des droits d\u2019enregistrement pour tous les actes d\u2019attribution de locaux et terrains par les coop\u00e9ratives ou associations.<\/li>\n\n\n\n<li><strong>Mesures communes<\/strong><\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>institution d\u2019une contribution lib\u00e9ratoire au titre des sanctions relatives aux incidents de paiement des ch\u00e8ques&nbsp;;<\/li>\n\n\n\n<li>institution du principe de \u00ab droit \u00e0 l\u2019erreur \u00bb visant la rectification spontan\u00e9e des d\u00e9clarations fiscales&nbsp;;<\/li>\n\n\n\n<li>reconduction de l\u2019amnistie pr\u00e9vue par la loi de finances 2023 en faveur des entreprises inactives en 2024.<\/li>\n<\/ul>\n\n\n\n<h1 class=\"wp-block-heading\">Source<\/h1>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/www.lexisma.com\/borm\/2023\/7259-bis\/1-23-91_1\">Dahir n\u00b0 1-23-91 du 30 joumada I 1445 (<em>14 d\u00e9c. 2023<\/em>)<\/a>&nbsp;portant promulgation de la&nbsp;<a href=\"https:\/\/www.lexisma.com\/legislation\/maroc\/2023\/55-23\">loi de finances n\u00b0 55-23<\/a>&nbsp;pour l\u2019ann\u00e9e budg\u00e9taire 2024&nbsp;:&nbsp;<a target=\"_blank\" href=\"https:\/\/pagelt.com\/lexisma\/wp-content\/uploads\/2024\/01\/BO_7259-bis_fr.pdf\" rel=\"noreferrer noopener\">BORM n\u00b0 7259 bis<\/a>, 25 d\u00e9c. 2023<\/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>Le\u00a0Dahir n\u00b0 1-23-91 du 30 joumada I 1445 (14 d\u00e9c. 2023)\u00a0portant promulgation de la\u00a0loi de finances n\u00b0 55-23\u00a0pour l\u2019ann\u00e9e budg\u00e9taire 2024 a \u00e9t\u00e9 publi\u00e9 au\u00a0BORM n\u00b0 7259 bis du 11 [&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-7628","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 v28.2) - 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