{"id":7810,"date":"2024-12-10T09:00:36","date_gmt":"2024-12-10T09:00:36","guid":{"rendered":"https:\/\/rainbowthemes.net\/themes\/histudy\/?p=7810"},"modified":"2025-01-11T12:44:05","modified_gmt":"2025-01-11T11:44:05","slug":"rapport-conjoint-sur-levaluation-des-risques-climatiques-dans-le-secteur-bancaire-marocain","status":"publish","type":"post","link":"http:\/\/qsm-consulting.ma\/en\/rapport-conjoint-sur-levaluation-des-risques-climatiques-dans-le-secteur-bancaire-marocain\/","title":{"rendered":"The main measures of the 2025 finance law"},"content":{"rendered":"<h3 class=\"wp-block-heading\"><a><strong><u>Specific measures relating to income tax<\/u><\/strong><\/a><strong><u><\/u><\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Reorganization of the progressive scale of income tax;<\/li>\n\n\n\n<li>Increase in the annual amount of the income tax reduction for family expenses;<\/li>\n\n\n\n<li>Revision of the conditions for exemption from internship compensation;<\/li>\n\n\n\n<li>Am\u00e9lioration du r\u00e9gime d&#8217;imp\u00f4t sur le revenu au titre des revenus fonciers\u00a0;<\/li>\n\n\n\n<li>Cr\u00e9ation d&#8217;une nouvelle cat\u00e9gorie de revenus imposables en mati\u00e8re d&#8217;imp\u00f4t sur le revenu\u00a0;<\/li>\n\n\n\n<li>R\u00e9vision du traitement fiscal des rachats de retraites compl\u00e9mentaires dont les cotisations n&#8217;ont pas \u00e9t\u00e9 d\u00e9duites\u00a0;<\/li>\n\n\n\n<li>Clarification of the principle of taxation of land profits made within the framework of the expropriation procedure by act;<\/li>\n\n\n\n<li>Exemption from retirement pensions at a rate of 50% in 2025 and 50 % in 2026.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><a><\/a><a><strong><u>Specific measures relating to value added tax<\/u><\/strong><\/a><strong><u><\/u><\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Temporary exemption from VAT on import operations of certain live animals and agricultural products;<\/li>\n\n\n\n<li>Increase in the minimum share of VAT revenue allocated to local authority budgets.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><a><strong><u>Specific measures relating to registration rights<\/u><\/strong><\/a><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>1. Clarification of the tax treatment applicable to leases with a duration of more than 10 years;<\/li>\n\n\n\n<li>2. Establishment of a sanction applicable to professionals responsible for completing the formality of registration by electronic means;<\/li>\n\n\n\n<li>3. Establishment of the obligation for notaries to transmit acts bearing an electronic signature;<\/li>\n\n\n\n<li>4. Prohibition on land registrars from receiving documents not accompanied by a registration certificate issued by the tax administration;<\/li>\n\n\n\n<li>5. Consecration of the exemption from registration fees for free transfers of real estate, for the benefit of the families of Chouhada, soldiers mutilated during operations and repatriated and rallied soldiers.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><a><strong><u>COMMON MEASURES<\/u><\/strong><\/a><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Establishment of a tax incentive regime in favor of FIFA representations in Morocco<\/li>\n\n\n\n<li>Insertion into the scope of corporate tax of joint ventures (SEP) comprising more than five partners or at least one legal entity;<\/li>\n\n\n\n<li>Clarification of the legal effects of electronic notification;<\/li>\n\n\n\n<li>Encadrement de la proc\u00e9dure d&#8217;accord \u00e0 l&#8217;amiable entre l&#8217;administration et le contribuable au cours des proc\u00e9dures fiscales.<\/li>\n<\/ul>\n\n\n\n<p><\/p><div class=\"restricted-content-message\" style=\"background: #f9f9f9; padding: 20px; border: 1px solid #ddd; text-align: center; margin: 20px 0;\"><p style=\"font-size: 16px; color: #333;\">You must <a style=\"color: #C00000;\" href=\"#login-popup\">log in<\/a> Or <a style=\"color: #C00000;\" href=\"#register-popup\">register<\/a> to see the rest of this content.<\/p><\/div>","protected":false},"excerpt":{"rendered":"<p>Specific measures for income tax, specific measures for value added tax, etc.<\/p>","protected":false},"author":12,"featured_media":13354,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[233],"tags":[],"class_list":["post-7810","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-nos-articles"],"acf":[],"_links":{"self":[{"href":"http:\/\/qsm-consulting.ma\/en\/wp-json\/wp\/v2\/posts\/7810","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/qsm-consulting.ma\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/qsm-consulting.ma\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/qsm-consulting.ma\/en\/wp-json\/wp\/v2\/users\/12"}],"replies":[{"embeddable":true,"href":"http:\/\/qsm-consulting.ma\/en\/wp-json\/wp\/v2\/comments?post=7810"}],"version-history":[{"count":7,"href":"http:\/\/qsm-consulting.ma\/en\/wp-json\/wp\/v2\/posts\/7810\/revisions"}],"predecessor-version":[{"id":15629,"href":"http:\/\/qsm-consulting.ma\/en\/wp-json\/wp\/v2\/posts\/7810\/revisions\/15629"}],"wp:featuredmedia":[{"embeddable":true,"href":"http:\/\/qsm-consulting.ma\/en\/wp-json\/wp\/v2\/media\/13354"}],"wp:attachment":[{"href":"http:\/\/qsm-consulting.ma\/en\/wp-json\/wp\/v2\/media?parent=7810"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/qsm-consulting.ma\/en\/wp-json\/wp\/v2\/categories?post=7810"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/qsm-consulting.ma\/en\/wp-json\/wp\/v2\/tags?post=7810"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}