{"id":5983,"date":"2022-12-19T10:52:45","date_gmt":"2022-12-19T09:52:45","guid":{"rendered":"https:\/\/www.lexisma.info\/?p=5983"},"modified":"2022-12-19T10:52:45","modified_gmt":"2022-12-19T09:52:45","slug":"principaux-amendements-adoptes-dans-le-cadre-du-projet-de-loi-de-finances-2023","status":"publish","type":"post","link":"https:\/\/dev.pagelt.com\/lexisma2026\/principaux-amendements-adoptes-dans-le-cadre-du-projet-de-loi-de-finances-2023\/","title":{"rendered":"<strong>Principaux amendements adopt\u00e9s dans le cadre du projet de loi de finances 2023<\/strong>"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><em>La chambre des conseillers a adopt\u00e9 \u00e0 la majorit\u00e9, samedi 3 d\u00e9cembre, la premi\u00e8re partie du projet de loi de finance 2023 (\u00ab&nbsp;PLF&nbsp;\u00bb).<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Les principaux amendements adopt\u00e9s sont les suivants&nbsp;:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>En mati\u00e8re d\u2019IS&nbsp;:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>plafonnement du taux d\u2019IS \u00e0 20% pour les entreprises ayant le statut Casablanca finance city et bas\u00e9es en zones d\u2019acc\u00e9l\u00e9ration industrielle&nbsp;:&nbsp;<\/strong>le taux d\u2019IS de 35% applicable aux entreprises dont le b\u00e9n\u00e9fice net est sup\u00e9rieur \u00e0 100 millions de dirhams ne sera pas applicable aux entreprises ayant le statut CFC et localis\u00e9es en zone d\u2019acc\u00e9l\u00e9ration industrielles. Ainsi, le taux applicable \u00e0 ces entreprises en cas de b\u00e9n\u00e9fice net \u00e9gal ou sup\u00e9rieur \u00e0 100 millions de dirhams sera de 20%. Les soci\u00e9t\u00e9s priv\u00e9es qui investissement 1,5 milliards de dirhams dans un d\u00e9lai de 5 ans \u00e0 compter de la conclusion d\u2019une convention avec l\u2019\u00c9tat b\u00e9n\u00e9ficieront \u00e9galement de ce plafonnement&nbsp;;<\/li>\n\n\n\n<li><strong>reconduction jusqu\u2019au 31 d\u00e9cembre 2025 de l\u2019abattement de 70% sur les plus-values d\u2019actifs (hors terrains et constructions).<\/strong><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>En mati\u00e8re d\u2019IR&nbsp;:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>auto-entrepreneur&nbsp;: augmentation du seuil de CA pour l\u2019application de la RAS de 30%&nbsp;:&nbsp;<\/strong>le CA annuel au titre des prestations de service r\u00e9alis\u00e9es par l\u2019auto-entrepreneur, pour le compte d\u2019un m\u00eame client, et dont le surplus est soumis \u00e0 l\u2019imp\u00f4t sur le revenu par voie de retenue \u00e0 la source, passe de 50.000 DH \u00e0 80.000 DH (le surplus sera tax\u00e9 \u00e0 30 %)&nbsp;;<\/li>\n\n\n\n<li><strong>enseignants\/m\u00e9decins non soumis \u00e0 la taxe professionnelle&nbsp;:<\/strong>&nbsp;la RAS de 30% applicable aux r\u00e9mun\u00e9rations vers\u00e9es \u00e0 des enseignants ne faisant pas partie du personnel permanent et aux m\u00e9decins non soumis \u00e0 la taxe professionnelle a \u00e9t\u00e9 maintenue et devient lib\u00e9ratoire de l\u2019IR&nbsp;;<\/li>\n\n\n\n<li><strong>rachat des cotisations et primes des contrats individuels ou collectifs d\u2019assurance retraite&nbsp;: d<\/strong>ans la version initiale du PLF 2023, il \u00e9tait pr\u00e9vu une imposition de ce rachat en mati\u00e8re de l\u2019imp\u00f4t sur le revenu par voie de retenue \u00e0 la source au taux non lib\u00e9ratoire de 30%, au lieu des taux du bar\u00e8me progressif (dont le taux marginal est de 38% au-del\u00e0 de 180&nbsp;000 dirhams)&nbsp;;<\/li>\n\n\n\n<li>Un amendement pr\u00e9voyant une baisse de ce taux la retenue \u00e0 la source pour les contrats d\u2019assurance \u00e9pargne retraite de 30 % \u00e0 15 %, a \u00e9t\u00e9 adopt\u00e9&nbsp;;<\/li>\n\n\n\n<li><strong>exon\u00e9ration de la plus-value sur la cession de l\u2019habitation principale&nbsp;:&nbsp;<\/strong>cette exon\u00e9ration est conditionn\u00e9e \u00e0 une r\u00e9sidence effective \u00e0 titre principal durant une p\u00e9riode minimale de 5 ans (au lieu de 6 ans actuellement) dans le logement c\u00e9d\u00e9&nbsp;;<\/li>\n\n\n\n<li><strong>reconduction jusqu\u2019au 31 d\u00e9cembre 2026 de l\u2019exon\u00e9ration applicable aux nouvelles recrues en CDI.<\/strong>&nbsp;<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Mesures communes&nbsp;:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>RAS applicable aux prestataires&nbsp;:&nbsp;<\/strong>dans sa premi\u00e8re version, le PLF 2023 pr\u00e9voyait que les personnes soumises \u00e0 l\u2019IS ou \u00e0 l\u2019IR selon le r\u00e9gime du r\u00e9sultat net r\u00e9el ou simplifi\u00e9, percevant des honoraires, commissions, courtages et autres r\u00e9mun\u00e9rations de m\u00eame nature serait soumises \u00e0 une imposition sera effectu\u00e9e par voie de retenue (de 20 %) sera non lib\u00e9ratoire.Des amendements ont \u00e9t\u00e9 adopt\u00e9s sur ce point\u00a0:\n<ul class=\"wp-block-list\">\n<li>d\u00e9sormais cette RAS ne s\u2019appliquera pas aux prestataires personnes morales mais seulement aux personnes physiques&nbsp;;<\/li>\n\n\n\n<li>une exception demeure cependant&nbsp;: les r\u00e9mun\u00e9rations pay\u00e9es par l\u2019\u00c9tat, \u00e9tablissements et entreprises publics seront soumises \u00e0 cette RAS quel que soit la forme juridique du prestataire (personne morale ou ind\u00e9pendant personne physique)&nbsp;;<\/li>\n\n\n\n<li>le taux de cette RAS a \u00e9t\u00e9 r\u00e9duit \u00e0 5% pour les personnes morales (applicables seulement pour les paiements effectu\u00e9s par l\u2019\u00c9tat et les \u00e9tablissements et entreprises publics)&nbsp;;<\/li>\n\n\n\n<li>pour les prestataires personnes physiques, le taux de cette RAS est de 10%&nbsp;;<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>avocats&nbsp;:&nbsp;<\/strong>une r\u00e9duction de l\u2019avance sur l\u2019IR par les avocats a \u00e9t\u00e9 vot\u00e9e&nbsp;: celle-ci passe de 300 DH \u00e0 100 DH.Une augmentation de la dur\u00e9e de l\u2019exon\u00e9ration b\u00e9n\u00e9ficiaux aux nouveaux avocats a \u00e9galement \u00e9t\u00e9 retenue&nbsp;: cette dur\u00e9e passe d\u00e9sormais de 3 \u00e0 5 ans.Le PLF 2023 est toujours en discussion au sein du parlement. Ainsi, son contenu pourrait continuer \u00e0 \u00eatre modifi\u00e9 avant son adoption finale&nbsp;;<\/li>\n\n\n\n<li><strong>dispense de contr\u00f4le en cas de cessation d\u2019activit\u00e9 par des entreprises \u00ab&nbsp;inactives&nbsp;\u00bb&nbsp;:&nbsp;<\/strong>les entreprises ayant un chiffre d\u2019affaires nul ou ayant pay\u00e9 uniquement le minimum de cotisation minimale au titre des quatre derniers exercices clos et qui souhaite cesser leurs activit\u00e9s, pourront b\u00e9n\u00e9ficier d\u2019une dispense de contr\u00f4le fiscal en contrepartie du versement d\u2019un montant de 5&nbsp;000 dirhams au titre des exercices non prescrits (la version initiale du PLF pr\u00e9voyant un montant de 20&nbsp;000 dirhams).<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Source :<\/strong> Minist\u00e8re de l\u2019\u00c9conomie et des Finances, Accueil, \u00ab\u00a0<a href=\"https:\/\/www.finances.gov.ma\/fr\/Pages\/detail-actualite.aspx?fiche=6263\" target=\"_blank\" rel=\"noreferrer noopener\">La Chambre des Conseillers adopte \u00e0 la majorit\u00e9 la 1\u00e8re partie du PLF 2023<\/a>\u00bb, 5 d\u00e9c. 2022<\/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 chambre des conseillers a adopt\u00e9 \u00e0 la majorit\u00e9, samedi 3 d\u00e9cembre, la premi\u00e8re partie du projet de loi de finance 2023 (\u00ab&nbsp;PLF&nbsp;\u00bb). Les principaux amendements adopt\u00e9s sont les suivants&nbsp;: [&hellip;]<\/p>\n","protected":false},"author":2,"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-5983","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>Principaux amendements adopt\u00e9s dans le cadre du projet de loi de finances 2023 - 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\/principaux-amendements-adoptes-dans-le-cadre-du-projet-de-loi-de-finances-2023\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Principaux amendements adopt\u00e9s dans le cadre du projet de loi de finances 2023\" \/>\n<meta property=\"og:description\" content=\"La chambre des conseillers a adopt\u00e9 \u00e0 la majorit\u00e9, samedi 3 d\u00e9cembre, la premi\u00e8re partie du projet de loi de finance 2023 (\u00ab&nbsp;PLF&nbsp;\u00bb). 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