{"id":9899,"date":"2021-01-08T18:30:54","date_gmt":"2021-01-08T17:30:54","guid":{"rendered":"https:\/\/le12.ma\/fr\/?p=9899"},"modified":"2021-01-08T16:52:43","modified_gmt":"2021-01-08T15:52:43","slug":"publication-de-ledition-2021-du-code-general-des-impots","status":"publish","type":"post","link":"https:\/\/le12.ma\/fr\/publication-de-ledition-2021-du-code-general-des-impots\/","title":{"rendered":"Publication de l\u2019\u00e9dition 2021 du Code G\u00e9n\u00e9ral des Imp\u00f4ts"},"content":{"rendered":"<p><span style=\"color: #ff0000;\"><strong>Rabat \u2013le12<\/strong><\/span><\/p>\n<p><strong>La Direction g\u00e9n\u00e9rale des Imp\u00f4ts vient de mettre en ligne l\u2019\u00e9dition 2021 du Code G\u00e9n\u00e9ral des Imp\u00f4ts (CGI) actualisant celle de 2020, en introduisant les modifications pr\u00e9vues par la Loi de Finances n\u00b065-20 pour l\u2019ann\u00e9e budg\u00e9taire 2021.<\/strong><\/p>\n<p><strong>Le Code G\u00e9n\u00e9ral des Imp\u00f4ts 2021 est constitu\u00e9 de 3 livres, le premier regroupant les r\u00e8gles d\u2019assiette, de recouvrement et des sanctions en mati\u00e8re d\u2019Imp\u00f4t sur les soci\u00e9t\u00e9s (I.S), d\u2019Imp\u00f4t sur le revenu (I.R), de Taxe sur le valeur ajout\u00e9e (T.V.A) et de Droits d\u2019enregistrement (D.E).<\/strong><\/p>\n<p><strong>Quant au livre deux, il se rapporte aux proc\u00e9dures fiscales et regroupe les r\u00e8gles de contr\u00f4le et de contentieux des imp\u00f4ts pr\u00e9cit\u00e9s.<\/strong><\/p>\n<p><strong>Regroupant les autres droits et taxes, le livre trois porte, pour sa part, sur les droits de timbre, la taxe sp\u00e9ciale annuelle sur les v\u00e9hicules (T.S.A.V.), la contribution sociale de solidarit\u00e9 sur les b\u00e9n\u00e9fices et les revenus, la contribution sociale de solidarit\u00e9 sur les livraisons \u00e0 soi-m\u00eame et la taxe sur les contrats d\u2019assurances.<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Rabat \u2013le12 La Direction g\u00e9n\u00e9rale des Imp\u00f4ts vient de mettre en ligne l\u2019\u00e9dition 2021 du Code G\u00e9n\u00e9ral des Imp\u00f4ts (CGI) actualisant celle de 2020, en introduisant les modifications pr\u00e9vues par la Loi de Finances n\u00b065-20 pour l\u2019ann\u00e9e budg\u00e9taire 2021. Le Code G\u00e9n\u00e9ral des Imp\u00f4ts 2021 est constitu\u00e9 de 3 livres, le premier regroupant les r\u00e8gles [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":4642,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[26,25,24],"tags":[],"yst_prominent_words":[4183,5303,1689,97,3834,1003,328,1157],"jetpack_featured_media_url":"https:\/\/le12.ma\/fr\/wp-content\/uploads\/2020\/09\/2019-12-1811_51_45.400118-lestax-scaled.jpg","_links":{"self":[{"href":"https:\/\/le12.ma\/fr\/wp-json\/wp\/v2\/posts\/9899"}],"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\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/le12.ma\/fr\/wp-json\/wp\/v2\/comments?post=9899"}],"version-history":[{"count":1,"href":"https:\/\/le12.ma\/fr\/wp-json\/wp\/v2\/posts\/9899\/revisions"}],"predecessor-version":[{"id":9900,"href":"https:\/\/le12.ma\/fr\/wp-json\/wp\/v2\/posts\/9899\/revisions\/9900"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/le12.ma\/fr\/wp-json\/wp\/v2\/media\/4642"}],"wp:attachment":[{"href":"https:\/\/le12.ma\/fr\/wp-json\/wp\/v2\/media?parent=9899"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/le12.ma\/fr\/wp-json\/wp\/v2\/categories?post=9899"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/le12.ma\/fr\/wp-json\/wp\/v2\/tags?post=9899"},{"taxonomy":"yst_prominent_words","embeddable":true,"href":"https:\/\/le12.ma\/fr\/wp-json\/wp\/v2\/yst_prominent_words?post=9899"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}