\u00ab\u00a0Les 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, 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\u00a0\u00bb. Ceci a \u00e9t\u00e9 annonc\u00e9 par La Direction g\u00e9n\u00e9rale des imp\u00f4ts (DGI).<\/p>\n
Pour ce faire, 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 2023, et \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 ou de l\u2019imp\u00f4t sur le revenu selon le cas, au titre de chaque exercice non prescrit, pr\u00e9cise la DGI dans un communiqu\u00e9.<\/p>\n
Elles sont \u00e9galement invit\u00e9es \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, ajoute la m\u00eame source.<\/p>\n","protected":false},"excerpt":{"rendered":"
\u00ab\u00a0Les 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, 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 …<\/p>\n","protected":false},"author":8,"featured_media":124914,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"googlesitekit_rrm_CAowteS_DA:productID":"","footnotes":"","iawp_total_views":1,"_jetpack_memberships_contains_paid_content":false,"jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":false,"jetpack_social_options":{"image_generator_settings":{"template":"highway","enabled":false}}},"categories":[106],"tags":[15611,15615,15613],"jetpack_publicize_connections":[],"lang":"fr","translations":{"fr":124913},"jetpack_featured_media_url":"https:\/\/i0.wp.com\/agadirtoday.com\/wp-content\/uploads\/2023\/09\/DGI-64.jpg?fit=800%2C600&ssl=1","jetpack_shortlink":"https:\/\/wp.me\/peJLke-wuJ","jetpack_sharing_enabled":true,"jetpack_likes_enabled":false,"jetpack-related-posts":[],"pll_sync_post":[],"_links":{"self":[{"href":"https:\/\/agadirtoday.com\/index.php?rest_route=\/wp\/v2\/posts\/124913"}],"collection":[{"href":"https:\/\/agadirtoday.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/agadirtoday.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/agadirtoday.com\/index.php?rest_route=\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/agadirtoday.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=124913"}],"version-history":[{"count":0,"href":"https:\/\/agadirtoday.com\/index.php?rest_route=\/wp\/v2\/posts\/124913\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/agadirtoday.com\/index.php?rest_route=\/wp\/v2\/media\/124914"}],"wp:attachment":[{"href":"https:\/\/agadirtoday.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=124913"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/agadirtoday.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=124913"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/agadirtoday.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=124913"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}