{"id":45356,"date":"2024-10-09T18:53:53","date_gmt":"2024-10-09T17:53:53","guid":{"rendered":"https:\/\/le12.ma\/fr\/?p=45356"},"modified":"2024-10-09T16:57:05","modified_gmt":"2024-10-09T15:57:05","slug":"entreprises-inactives-prorogation-de-la-mesure-relative-a-la-regularisation-de-la-situation-fiscale","status":"publish","type":"post","link":"https:\/\/le12.ma\/fr\/entreprises-inactives-prorogation-de-la-mesure-relative-a-la-regularisation-de-la-situation-fiscale\/","title":{"rendered":"Entreprises inactives : prorogation de la mesure relative \u00e0 la r\u00e9gularisation de la situation fiscale"},"content":{"rendered":"<div class=\"penci-entry-content entry-content\">\n<h2><strong>La Direction g\u00e9n\u00e9rale des imp\u00f4ts (<a href=\"https:\/\/mapfinance.ma\/entreprises-inactives-prorogation-de-la-mesure-relative-a-la-regularisation-de-la-situation-fiscale-a-fin-decembre-2024\/\">DGI<\/a>) a annonc\u00e9, mercredi, la prorogation de la mesure relative \u00e0 la r\u00e9gularisation de la situation fiscale des entreprises inactives \u00e0 fin d\u00e9cembre 2024.<\/strong><\/h2>\n<p><strong>\u201cLa <a href=\"https:\/\/le12.ma\/fr\/m-sadiki-linitiative-de-la-ceinture-bleue-appelee-a-devenir-un-instrument-majeur-de-la-cooperation-sud-sud\/\">Direction<\/a> G\u00e9n\u00e9rale des Imp\u00f4ts rappelle aux entreprises n\u2019ayant r\u00e9alis\u00e9 aucun chiffre d\u2019affaires ou ayant vers\u00e9 uniquement le minimum de la cotisation minimale, au titre des quatre derniers exercices, et qui souhaitent cesser d\u00e9finitivement leurs activit\u00e9s, qu\u2019elles peuvent b\u00e9n\u00e9ficier de la dispense du contr\u00f4le fiscal ainsi que l\u2019annulation d\u2019office des sanctions pour d\u00e9faut de d\u00e9p\u00f4t des d\u00e9clarations et de versement des imp\u00f4ts au titre des exercices non prescrits\u201d, indique un communiqu\u00e9 de la direction.<\/strong><\/p>\n<p><strong>Ces entreprises sont invit\u00e9es \u00e0 souscrire, par voie \u00e9lectronique, la d\u00e9claration de cessation totale d\u2019activit\u00e9 au cours de l\u2019ann\u00e9e 2024, \u00e0 verser spontan\u00e9ment, dans le m\u00eame d\u00e9lai de cette d\u00e9claration, un montant forfaitaire de 5.000 dirhams de l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s (IS) ou de l\u2019imp\u00f4t sur le revenu (IR) selon le cas, au titre de chaque exercice non prescrit, et \u00e0 pr\u00e9senter au service des imp\u00f4ts dont elles rel\u00e8vent tout document justifiant leur radiation du registre de commerce et une demande de radiation de la taxe professionnelle.<\/strong><\/p>\n<p><strong>Cette mesure est d\u00e9taill\u00e9e au niveau de la note circulaire n\u00b0733 relative aux dispositions fiscales de la loi de finances n\u00b050-22 pour l\u2019ann\u00e9e budg\u00e9taire 2023, publi\u00e9e sur le portail de la DGI \u201cwww.tax.gov.ma\u201d.<\/strong><\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>La Direction g\u00e9n\u00e9rale des imp\u00f4ts (DGI) a annonc\u00e9, mercredi, la prorogation de la mesure relative \u00e0 la r\u00e9gularisation de la situation fiscale des entreprises inactives \u00e0 fin d\u00e9cembre 2024. \u201cLa Direction G\u00e9n\u00e9rale des Imp\u00f4ts rappelle aux entreprises n\u2019ayant r\u00e9alis\u00e9 aucun chiffre d\u2019affaires ou ayant vers\u00e9 uniquement le minimum de la cotisation minimale, au titre des [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":33164,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[26,9268,54,24],"tags":[11089,15256,15255,8081],"yst_prominent_words":[102,1374,2311,834,2317,827,2421],"jetpack_featured_media_url":"https:\/\/le12.ma\/fr\/wp-content\/uploads\/2023\/06\/DGI-1.jpg","_links":{"self":[{"href":"https:\/\/le12.ma\/fr\/wp-json\/wp\/v2\/posts\/45356"}],"collection":[{"href":"https:\/\/le12.ma\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/le12.ma\/fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/le12.ma\/fr\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/le12.ma\/fr\/wp-json\/wp\/v2\/comments?post=45356"}],"version-history":[{"count":1,"href":"https:\/\/le12.ma\/fr\/wp-json\/wp\/v2\/posts\/45356\/revisions"}],"predecessor-version":[{"id":45357,"href":"https:\/\/le12.ma\/fr\/wp-json\/wp\/v2\/posts\/45356\/revisions\/45357"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/le12.ma\/fr\/wp-json\/wp\/v2\/media\/33164"}],"wp:attachment":[{"href":"https:\/\/le12.ma\/fr\/wp-json\/wp\/v2\/media?parent=45356"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/le12.ma\/fr\/wp-json\/wp\/v2\/categories?post=45356"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/le12.ma\/fr\/wp-json\/wp\/v2\/tags?post=45356"},{"taxonomy":"yst_prominent_words","embeddable":true,"href":"https:\/\/le12.ma\/fr\/wp-json\/wp\/v2\/yst_prominent_words?post=45356"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}