{"id":6001,"date":"2022-12-26T14:24:49","date_gmt":"2022-12-26T13:24:49","guid":{"rendered":"https:\/\/www.lexisma.info\/?p=6001"},"modified":"2022-12-26T14:24:49","modified_gmt":"2022-12-26T13:24:49","slug":"proposition-de-loi-modifiant-et-completant-larticle-425-de-la-loi-n-65-99-relatives-au-code-du-travailloi-de-finances-2023-focus-sur-la-retenue-a-la-source-applicable-aux-prestataires-d","status":"publish","type":"post","link":"https:\/\/dev.pagelt.com\/lexisma2026\/proposition-de-loi-modifiant-et-completant-larticle-425-de-la-loi-n-65-99-relatives-au-code-du-travailloi-de-finances-2023-focus-sur-la-retenue-a-la-source-applicable-aux-prestataires-d\/","title":{"rendered":"<strong>Proposition de loi modifiant et compl\u00e9tant l&#8217;article 425 de la loi n\u00b0 65-99 relatives au Code du travailLoi de finances 2023\u00a0: focus sur la retenue \u00e0 la source applicable aux prestataires de servicesProposition de loi modifiant et compl\u00e9tant l&#8217;article 425 de la loi n\u00b0 65-99 relatives au Code du travail<\/strong>"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><em>La loi de finances 2023 (\u00ab&nbsp;loi de finances&nbsp;\u00bb) pr\u00e9voit l\u2019application d\u2019une retenue \u00e0 la source (\u00ab&nbsp;RAS&nbsp;\u00bb) aux r\u00e9mun\u00e9rations vers\u00e9es \u00e0 certains prestataires.<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Sont list\u00e9es ci-dessous les pr\u00e9cisions et modifications concernant le champ d\u2019application de cette RAS apport\u00e9es par la loi de finances par rapport aux dispositions du projet de loi de finances pr\u00e9sent\u00e9e par le gouvernement et les interrogations suscit\u00e9es par cette mesure.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Exon\u00e9ration de cette RAS pour les montants vers\u00e9s \u00e0 des personnes morales<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Alors que la version initiale du projet de loi de finances pr\u00e9voyait l\u2019application uniforme de cette RAS aux prestataires personnes physiques et morales, \u00e0 la suite d\u2019amendements vot\u00e9s par la Chambre des conseillers, la non-application d\u2019une retenue \u00e0 la source aux prestataires de services constitu\u00e9s sous forme de personnes morales a \u00e9t\u00e9 retenue dans la loi de finances.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Maintien de cette RAS pour les r\u00e9mun\u00e9rations vers\u00e9es par des entit\u00e9s publiques<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Une exception \u00e0 l\u2019exon\u00e9ration de cette RAS pour les personnes morales a toutefois \u00e9t\u00e9 pr\u00e9vue&nbsp;: les r\u00e9mun\u00e9rations vers\u00e9es par l\u2019\u00c9tat, les collectivit\u00e9s territoriales, les entreprises et \u00e9tablissements publics ainsi que leurs filiales \u00e0 des personnes morales notamment, devront faire l\u2019objet d\u2019une retenue \u00e0 la source au taux de 5%.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">L\u2019esprit de cette r\u00e8gle est de s\u2019assurer via cette RAS que les b\u00e9n\u00e9ficiaires de deniers publics s\u2019acquittent de leurs imp\u00f4ts.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Exon\u00e9ration pour les personnes physiques non soumises \u00e0 une comptabilit\u00e9<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Les prestataires non soumis \u00e0 l\u2019obligation de tenir une comptabilit\u00e9, tels que les auto-entrepreneurs ou ceux ayant opt\u00e9 pour la contribution professionnelle unique, ne seront \u00e9galement pas soumis \u00e0 cette retenue \u00e0 la source.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Les r\u00e9mun\u00e9rations vers\u00e9es aux prestataires de services personnes physiques sujets \u00e0 une obligation de comptabilit\u00e9 sont soumises \u00e0 cette RAS dont le taux d\u00e9finitif a \u00e9t\u00e9 fix\u00e9 \u00e0 10%.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Impact de cette mesure au regard du versement d\u2019acomptes d\u2019IS<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Dans la mesure o\u00f9 la RAS mise en place par la loi de finances n\u2019est pas lib\u00e9ratoire de l\u2019Imp\u00f4t sur les soci\u00e9t\u00e9s (IS), se pose la question de ses effets sur le paiement d\u2019acomptes provisionnels au titre de l\u2019IS.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">En effet, dans la mesure o\u00f9 les retenues \u00e0 la source effectu\u00e9es par les clients du contribuable correspondent au montant de l\u2019IS d\u00fb par ce dernier au titre du m\u00eame exercice, il pourrait l\u00e9gitiment s\u2019affranchir du versement de ces acomptes.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">La dispense de versement d\u2019acomptes d\u2019IS (apr\u00e8s le 1<sup>er<\/sup>&nbsp;acompte) est permise et pr\u00e9vue par le Code g\u00e9n\u00e9ral des imp\u00f4ts, \u00e0 condition que l\u2019IS effectivement d\u00fb (calcul\u00e9 sur le r\u00e9sultat fiscal d\u00e9clar\u00e9 de l\u2019exercice en question) ne soit pas sup\u00e9rieur de 10% ou plus aux montants vers\u00e9s au cours de l\u2019exercice (au titre des acomptes et des RAS en principe), sous peine d\u2019application de majorations et p\u00e9nalit\u00e9s de retards.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">En tout \u00e9tat de cause, il reviendra \u00e0 la Direction g\u00e9n\u00e9rale des imp\u00f4ts de pr\u00e9ciser les modalit\u00e9s d\u2019application de cette nouvelle RAS et notamment ses cons\u00e9quences sur le versement d\u2019acomptes d\u2019IS notamment afin de limiter l\u2019impact en mati\u00e8re de tr\u00e9sorerie pour les contribuables concern\u00e9s.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Source :<\/strong> <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Consulter&nbsp;<a target=\"_blank\" href=\"https:\/\/www.finances.gov.ma\/Publication\/db\/2023\/01-Corps-la-Loi_Fr.pdf\" rel=\"noreferrer noopener\">ici<\/a>&nbsp;le projet de&nbsp;loi de finances n\u00b0 50-22&nbsp;pour l\u2019ann\u00e9e budg\u00e9taire 2023 tel qu&#8217;adopt\u00e9 par le Conseil de gouvernement le 20 octobre 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 loi de finances 2023 (\u00ab&nbsp;loi de finances&nbsp;\u00bb) pr\u00e9voit l\u2019application d\u2019une retenue \u00e0 la source (\u00ab&nbsp;RAS&nbsp;\u00bb) aux r\u00e9mun\u00e9rations vers\u00e9es \u00e0 certains prestataires. Sont list\u00e9es ci-dessous les pr\u00e9cisions et modifications concernant [&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-6001","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>Proposition de loi modifiant et compl\u00e9tant l&#039;article 425 de la loi n\u00b0 65-99 relatives au Code du travailLoi de finances 2023\u00a0: focus sur la retenue \u00e0 la source applicable aux prestataires de servicesProposition de loi modifiant et compl\u00e9tant l&#039;article 425 de la loi n\u00b0 65-99 relatives au Code du travail - 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\/proposition-de-loi-modifiant-et-completant-larticle-425-de-la-loi-n-65-99-relatives-au-code-du-travailloi-de-finances-2023-focus-sur-la-retenue-a-la-source-applicable-aux-prestataires-d\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Proposition de loi modifiant et compl\u00e9tant l&#039;article 425 de la loi n\u00b0 65-99 relatives au Code du travailLoi de finances 2023\u00a0: focus sur la retenue \u00e0 la source applicable aux prestataires de servicesProposition de loi modifiant et compl\u00e9tant l&#039;article 425 de la loi n\u00b0 65-99 relatives au Code du travail\" \/>\n<meta property=\"og:description\" content=\"La loi de finances 2023 (\u00ab&nbsp;loi de finances&nbsp;\u00bb) pr\u00e9voit l\u2019application d\u2019une retenue \u00e0 la source (\u00ab&nbsp;RAS&nbsp;\u00bb) aux r\u00e9mun\u00e9rations vers\u00e9es \u00e0 certains prestataires. 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