{"id":8153,"date":"2024-11-08T11:23:44","date_gmt":"2024-11-08T10:23:44","guid":{"rendered":"https:\/\/www.lexisma.info\/?p=8153"},"modified":"2024-11-08T11:23:51","modified_gmt":"2024-11-08T10:23:51","slug":"regularisation-volontaire-de-la-situation-fiscale-des-personnes-physiques-au-titre-de-leurs-profits-et-revenus-imposables-au-maroc-avant-fin-decembre-2024","status":"publish","type":"post","link":"https:\/\/www.lexisma.info\/?p=8153","title":{"rendered":"R\u00e9gularisation volontaire de la situation fiscale des personnes physiques au titre de leurs profits et revenus imposables au Maroc avant fin d\u00e9cembre 2024"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><em>Selon un communiqu\u00e9 de la Direction G\u00e9n\u00e9rale des Imp\u00f4ts (DGI), les personnes concern\u00e9es par la mesure relative \u00e0 la r\u00e9gularisation volontaire de la situation fiscale des contribuables r\u00e9instaur\u00e9e par la Loi de Finances pour l&#8217;ann\u00e9e 2024, sont invit\u00e9es \u00e0 saisir cette opportunit\u00e9 offerte avant fin d\u00e9cembre 2024.<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">D&#8217;apr\u00e8s la m\u00eame source, cette r\u00e9gularisation concerne les personnes physiques au titre de leurs profits et revenus imposables au Maroc, n&#8217;ayant pas \u00e9t\u00e9 d\u00e9clar\u00e9s avant le 1er janvier 2024, et constituant la source des avoirs et de financement des d\u00e9penses suivantes :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Les avoirs liquides d\u00e9pos\u00e9s dans des comptes bancaires ;<\/li>\n\n\n\n<li>Les avoirs liquides d\u00e9tenus en monnaie fiduciaire sous forme de billets de banque ;<\/li>\n\n\n\n<li>Les acquisitions de biens meubles ou immeubles non destin\u00e9s \u00e0 usage professionnel ;<\/li>\n\n\n\n<li>La souscription d&#8217;avances en comptes courants d&#8217;associ\u00e9s ou en compte de l&#8217;exploitant et des pr\u00eats accord\u00e9s aux tiers.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Les contribuables concern\u00e9s sont invit\u00e9s, avant la fin d\u00e9cembre, \u00e0 d\u00e9poser les avoirs liquides et les d\u00e9clarations y aff\u00e9rentes aupr\u00e8s d&#8217;un \u00e9tablissement de cr\u00e9dit agr\u00e9\u00e9 en tant que banque, et\/ou \u00e0 souscrire aupr\u00e8s de l&#8217;administration fiscale les d\u00e9clarations, tout en proc\u00e9dant au paiement de la contribution au titre des biens meubles ou immeubles, des avances en compte courant d&#8217;associ\u00e9, des comptes de l&#8217;exploitant et des pr\u00eats accord\u00e9s aux tiers, pr\u00e9cise le communiqu\u00e9.<\/p>\n\n\n\n<h1 class=\"wp-block-heading\">Source<\/h1>\n\n\n\n<p class=\"wp-block-paragraph\">Direction g\u00e9n\u00e9rale des Imp\u00f4ts<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Consulter&nbsp;<a target=\"_blank\" href=\"https:\/\/www.tax.gov.ma\/wps\/wcm\/connect\/194e0d44-0c05-4311-a4b3-993c5fb9cf2f\/Communiqu%C3%A9+_Amnestie_Avoirs_Liquides.pdf?MOD=AJPERES&amp;CACHEID=ROOTWORKSPACE-194e0d44-0c05-4311-a4b3-993c5fb9cf2f-paUQ-Ar\" rel=\"noreferrer noopener\">ici<\/a>&nbsp;le document.<\/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\/ma-d%C3%A9mos-solutions-lexisnexis-au-maroc\/\" target=\"_blank\" rel=\"noreferrer noopener\">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>Selon un communiqu\u00e9 de la Direction G\u00e9n\u00e9rale des Imp\u00f4ts (DGI), les personnes concern\u00e9es par la mesure relative \u00e0 la r\u00e9gularisation volontaire de la situation fiscale des contribuables r\u00e9instaur\u00e9e par la [&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,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"_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,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":false,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"font":"","enabled":false},"version":2},"jetpack_post_was_ever_published":false},"categories":[49],"tags":[],"class_list":["post-8153","post","type-post","status-publish","format-standard","hentry","category-news"],"yoast_head":"<!-- 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