Theme :
"Accounting and tax difficulties linked to the implementation of measures relating to withholding tax on corporate tax, income tax and value added tax as well as law 69-21 on payment deadlines"

Who is this training for?
This training is aimed at accounting and financial managers, tax specialists, auditors, and managers of client and supplier entities.

The highlights of this training are:
   • A clear and precise decryption of the points included in the day’s program;
   • Rich, structured, concise and practical content for immediate implementation within your company or for improving your internal organization in terms of management of accounting and tax aspects linked to the points included in the seminar program.

Objectives and skills targeted:
As an indication and not as a limitation, the expected objectives of this training are:

1- In terms of withholding tax on corporate tax and income tax:
The 2023 Finance Act introduced a withholding tax on remuneration allocated to third parties in terms of IS and IR. The objective is to review the methods of application of this measure with a focus on the difficulties encountered by participants in its implementation.

2- Regarding withholding tax on VAT:
The establishment of a withholding tax regime for VAT is one of the flagship measures of the 2024 Finance Act, this measure aims to ensure transparency and tax fairness. Two mechanisms have been established in this regard, the first concerns withholding tax on transactions carried out by suppliers of capital goods and works subject to VAT and the second concerns withholding tax on transactions carried out by service providers subject to VAT.

During this seminar we will answer the following questions:
   - Who must withhold tax at source?
   - Who is affected by withholding tax?
   - What operations are subject to withholding tax and what operations are excluded from this withholding tax?
   - What is the threshold for this withholding tax?
   - What documents are required for withholding tax?
   - What are the terms of declaration and payment of this withholding tax?
   - What is the effective date of this measure and the terms of its application?
   - What are the penalties for non-compliance with the rules for reporting and paying withholding tax?
   - How to treat the VAT credit resulting from withholding tax?
   - What are the obligations of the customer and the supplier in this withholding tax process?
   - How to handle the withholding tax operation from an accounting and tax perspective on both the customer and supplier sides?

3- Regarding the law on payment deadlines:
With the entry into force of law 69-21 on payment deadlines in June 2023, we will return to:
   - The scope of this law;
   - Payment deadlines agreed between the parties and deadlines not agreed;
   - The dates of invoicing and calculation of payment deadlines;
   - Reporting obligations and penalties for failure to report and pay;
   - The responsibility of auditors, chartered accountants and certified accountants;
   - The timetable for implementing this law.

Teaching methods:
   • Our training courses are punctuated with practical cases and concrete examples, combined with technical knowledge;
   • Our teaching methods encourage interactivity between participants and speakers;
   • Support is provided to each participant at the start of the training and is available in the online educational space.

Please note:
To guide the discussions, it is recommended that you send us your questions by email before the seminar to the address mentioned on the registration form.

Training evaluation:
   • Attendance sheet to be signed by participants and the speaker per training day;
   • Hot evaluation of the training action, by the participants, at the end of the seminar;
   • Provision of an individual training certificate upon request.