Non-Salaried Athletes FRMF: CNSS Registration in Morocco
The subjecting of non-salaried athletes and sports executives who operate in the football sector under the auspices of the Royal Moroccan Football Federation (FRMF)
Payment terms in Morocco: Law No. 69.21
Law no. 69-21 concerning payment terms was officially announced in the Arabic-language Bulletin Officiel on June 15, 2023. This law applies to all private companies, public service delegates and public establishments that regularly carry out commercial transactions. However, legal entities...
The 2023 Finance Law
2023 Finance Law: focus on withholding tax applicable to service providers The Finance Act 2023 (“Finance Act”) provides for the application of a withholding tax (“RAS”) to remuneration paid to certain service providers.
Social Solidarity Contribution on profits
Contribution Sociale de Solidarité sur les bénéfices Rappel du contexte : Les commissions ont été sollicitées pour donner un avis sur l’exercice de rattachement de la Contribution Sociale de Solidarité instituée par la loi de finances 2019 pour les...
The 2023 edition of the General Tax Code published
General Tax Code 2023 The Directorate General of Taxes (DGI) publishes the 2023 General Tax Code. This new edition, available in Arabic and French, is an updated version of the 2022 edition, by introducing the modifications provided for by the...
Role of the Statutory Auditor in Morocco
Role of the Statutory Auditor in Morocco is to ensure compliance with legal standards. In other words, his mission consists in controlling the regularity, the sincerity and the true and fair view of the entities he controls. As such, he...
Finance law 2022
Finance Law 2022 The Finance Law (LF) for the 2022 fiscal year was published in the Official Bulletin on December 20, 2021.Here are the main tax measures to consider for fiscal years beginning on or after January 1, 2022: Corporate...
Contribution of securities to a Holding in Morocco
What is a Holding? The notion of holding company has not been mentioned at all on the legal level, neither at the level of law 17-95 on the public limited company SA, nor at the level of
Head office: domiciliation contract in Morocco
The domiciliation activity in Morocco is now governed by new rules, with the publication in the BO of August 9 of decree no. 2.20.950, implementing articles 2-544 and 7-544 of the Commercial Code. Indeed, article 2 of the decree specifies...
DGI Memorandum 16/04/2021: Law 55-19 Administrative Simplification
Note de service DGI 16 04 2021 : Mise en œuvre des dispositions de la loi n° 55-19 relative à la simplification des procédures et des formalités administratives Law No. 55-19 on the simplification of procedures and administrative formalities, which...
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