{"id":2886,"date":"2021-03-12T11:45:10","date_gmt":"2021-03-12T10:45:10","guid":{"rendered":"https:\/\/www.lexisma.info\/?p=2886"},"modified":"2021-03-12T11:45:10","modified_gmt":"2021-03-12T10:45:10","slug":"publication-par-la-dgi-dun-guide-pratique-sur-la-contribution-professionnelle-unique-applicable-a-partir-du-1er-janvier-2021","status":"publish","type":"post","link":"https:\/\/dev.pagelt.com\/lexisma2026\/publication-par-la-dgi-dun-guide-pratique-sur-la-contribution-professionnelle-unique-applicable-a-partir-du-1er-janvier-2021\/","title":{"rendered":"Publication par la DGI d\u2019un guide pratique sur la contribution professionnelle unique applicable \u00e0 partir du 1er janvier 2021"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><em>La Direction G\u00e9n\u00e9rale des Imp\u00f4ts (DGI) a publi\u00e9 sur son site Internet un guide pratique relatif \u00e0 l\u2019application du r\u00e9gime de la contribution professionnelle unique (CPU).<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">En introduction, le guide rappelle qu\u2019\u00e0 compter du 1er janvier 2021, sont abrog\u00e9es les dispositions du Code g\u00e9n\u00e9ral des imp\u00f4ts (CGI) relatives au r\u00e9gime du b\u00e9n\u00e9fice forfaitaire et remplac\u00e9es par de nouvelles dispositions relatives au r\u00e9gime de la CPU institu\u00e9e par l\u2019<a href=\"https:\/\/www.lexisma.com\/legislation\/maroc\/2020\/65-20\/LOI_DE_FINANCES_NL_65-20_POUR_L_ANNEE_BUDGETAIRE_2021.html#hRWW263ChMhNFEZ5xJf8Fc\">article 6 de la loi de finances n\u00b0 65-20<\/a>&nbsp;pour l\u2019ann\u00e9e budg\u00e9taire 2020.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Le guide pr\u00e9cise par ailleurs que l\u2019<a href=\"https:\/\/www.lexisma.com\/legislation\/maroc\/2020\/65-20\/LOI_DE_FINANCES_NL_65-20_POUR_L_ANNEE_BUDGETAIRE_2021.html#hRWW263ChMhNFEZ5xJf8Fc\">article 6 de la loi de finances n\u00b0 65-20<\/a>&nbsp;a modifi\u00e9 le CGI, notamment ses articles 26, 40, 41, 43, 44, 73-II, 46, 86, 155-IV, 169 et 173-I et a introduit un nouvel article 82&nbsp;<em>quater&nbsp;<\/em>relatif \u00e0 la d\u00e9claration du chiffre d\u2019affaires et des plus-values r\u00e9alis\u00e9s par les contribuables dont les revenus professionnels sont d\u00e9termin\u00e9s selon le r\u00e9gime de la CPU.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Il d\u00e9taille ensuite les proc\u00e9d\u00e9s de mise en \u0153uvre de la nouvelle contribution \u00e0 travers&nbsp;:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>des cas illustratifs de calcul de la CPU&nbsp;;<\/li><li>des pr\u00e9cisions sur les modalit\u00e9s pratiques de d\u00e9claration et de versement de la CPU&nbsp;;<\/li><li>des mod\u00e8les de d\u00e9claration.<\/li><\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Source :<\/strong> DGI,&nbsp;<a target=\"_blank\" href=\"https:\/\/www.tax.gov.ma\/wps\/wcm\/connect\/e2d495bc-59a7-4ed2-8797-39f4285f910e\/NC+relative+%C3%A0+la+CPU.pdf?MOD=AJPERES&amp;CACHEID=e2d495bc-59a7-4ed2-8797-39f4285f910e\" rel=\"noreferrer noopener\">Guide pratique<\/a>&nbsp;relatif \u00e0 l\u2019application du r\u00e9gime de la contribution professionnelle unique (CPU)&nbsp;:&nbsp;<a target=\"_blank\" href=\"http:\/\/www.portail.tax.gov.ma\/\" rel=\"noreferrer noopener\">tax.gov.ma<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>La Direction G\u00e9n\u00e9rale des Imp\u00f4ts (DGI) a publi\u00e9 sur son site Internet un guide pratique relatif \u00e0 l\u2019application du r\u00e9gime de la contribution professionnelle unique (CPU). En introduction, le guide [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_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":[26],"tags":[],"class_list":["post-2886","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 v28.1) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Publication par la DGI d\u2019un guide pratique sur la contribution professionnelle unique applicable \u00e0 partir du 1er janvier 2021 - LexisNexis Maroc<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/pagelt.com\/lexisma2026\/publication-par-la-dgi-dun-guide-pratique-sur-la-contribution-professionnelle-unique-applicable-a-partir-du-1er-janvier-2021\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Publication par la DGI d\u2019un guide pratique sur la contribution professionnelle unique applicable \u00e0 partir du 1er janvier 2021\" \/>\n<meta property=\"og:description\" content=\"La Direction G\u00e9n\u00e9rale des Imp\u00f4ts (DGI) a publi\u00e9 sur son site Internet un guide pratique relatif \u00e0 l\u2019application du r\u00e9gime de la contribution professionnelle unique (CPU). 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