Le blog du gestionnaire marocain

Home » Fiscalité » Page 2

Tag - Fiscalité

CGI • Fiscalité • Maroc • sanctions fiscales

Article 199 bis.- Sanction pour défaut de dépôt ou de...

<img width="145" height="100" alt="CGI maroc 2021" loading="lazy" data-srcset="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg 145w, https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-380x260.jpeg 380w" data-src="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg" data-sizes="(max-width: 145px) 100vw, 145px" class="attachment-vce-lay-d size-vce-lay-d wp-post-image lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==" /><noscript><img width="145" height="100" alt="CGI maroc 2021" loading="lazy" data-srcset="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg 145w, https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-380x260.jpeg 380w" data-src="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg" data-sizes="(max-width: 145px) 100vw, 145px" class="attachment-vce-lay-d size-vce-lay-d wp-post-image lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==" /><noscript><img width="145" height="100" alt="CGI maroc 2021" loading="lazy" data-srcset="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg 145w, https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-380x260.jpeg 380w" data-src="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg" data-sizes="(max-width: 145px) 100vw, 145px" class="attachment-vce-lay-d size-vce-lay-d wp-post-image lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==" /><noscript><img width="145" height="100" alt="CGI maroc 2021" loading="lazy" data-srcset="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg 145w, https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-380x260.jpeg 380w" data-src="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg" data-sizes="(max-width: 145px) 100vw, 145px" class="attachment-vce-lay-d size-vce-lay-d wp-post-image lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==" /><noscript><img width="145" height="100" alt="CGI maroc 2021" loading="lazy" data-srcset="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg 145w, https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-380x260.jpeg 380w" data-src="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg" data-sizes="(max-width: 145px) 100vw, 145px" class="attachment-vce-lay-d size-vce-lay-d wp-post-image lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==" /><noscript><img width="145" height="100" alt="CGI maroc 2021" loading="lazy" data-srcset="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg 145w, https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-380x260.jpeg 380w" data-src="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg" data-sizes="(max-width: 145px) 100vw, 145px" class="attachment-vce-lay-d size-vce-lay-d wp-post-image lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==" /><noscript><img width="145" height="100" alt="CGI maroc 2021" loading="lazy" data-srcset="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg 145w, https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-380x260.jpeg 380w" data-src="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg" data-sizes="(max-width: 145px) 100vw, 145px" class="attachment-vce-lay-d size-vce-lay-d wp-post-image lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==" /><noscript><img width="145" height="100" src="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg" class="attachment-vce-lay-d size-vce-lay-d wp-post-image" alt="CGI maroc 2021" loading="lazy" srcset="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg 145w, https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-380x260.jpeg 380w" sizes="(max-width: 145px) 100vw, 145px" />

CGI • Fiscalité • Maroc • sanctions fiscales

Article 191 bis.- Sanction pour infraction aux...

<img width="145" height="100" alt="CGI maroc 2021" loading="lazy" data-srcset="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg 145w, https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-380x260.jpeg 380w" data-src="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg" data-sizes="(max-width: 145px) 100vw, 145px" class="attachment-vce-lay-d size-vce-lay-d wp-post-image lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==" /><noscript><img width="145" height="100" alt="CGI maroc 2021" loading="lazy" data-srcset="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg 145w, https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-380x260.jpeg 380w" data-src="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg" data-sizes="(max-width: 145px) 100vw, 145px" class="attachment-vce-lay-d size-vce-lay-d wp-post-image lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==" /><noscript><img width="145" height="100" alt="CGI maroc 2021" loading="lazy" data-srcset="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg 145w, https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-380x260.jpeg 380w" data-src="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg" data-sizes="(max-width: 145px) 100vw, 145px" class="attachment-vce-lay-d size-vce-lay-d wp-post-image lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==" /><noscript><img width="145" height="100" alt="CGI maroc 2021" loading="lazy" data-srcset="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg 145w, https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-380x260.jpeg 380w" data-src="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg" data-sizes="(max-width: 145px) 100vw, 145px" class="attachment-vce-lay-d size-vce-lay-d wp-post-image lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==" /><noscript><img width="145" height="100" alt="CGI maroc 2021" loading="lazy" data-srcset="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg 145w, https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-380x260.jpeg 380w" data-src="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg" data-sizes="(max-width: 145px) 100vw, 145px" class="attachment-vce-lay-d size-vce-lay-d wp-post-image lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==" /><noscript><img width="145" height="100" alt="CGI maroc 2021" loading="lazy" data-srcset="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg 145w, https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-380x260.jpeg 380w" data-src="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg" data-sizes="(max-width: 145px) 100vw, 145px" class="attachment-vce-lay-d size-vce-lay-d wp-post-image lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==" /><noscript><img width="145" height="100" alt="CGI maroc 2021" loading="lazy" data-srcset="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg 145w, https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-380x260.jpeg 380w" data-src="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg" data-sizes="(max-width: 145px) 100vw, 145px" class="attachment-vce-lay-d size-vce-lay-d wp-post-image lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==" /><noscript><img width="145" height="100" src="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg" class="attachment-vce-lay-d size-vce-lay-d wp-post-image" alt="CGI maroc 2021" loading="lazy" srcset="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg 145w, https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-380x260.jpeg 380w" sizes="(max-width: 145px) 100vw, 145px" />

CGI • Fiscalité • Maroc • sanctions fiscales

Article 185 bis.- Sanctions pour non conservation de...

<img width="145" height="100" alt="CGI maroc 2021" loading="lazy" data-srcset="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg 145w, https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-380x260.jpeg 380w" data-src="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg" data-sizes="(max-width: 145px) 100vw, 145px" class="attachment-vce-lay-d size-vce-lay-d wp-post-image lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==" /><noscript><img width="145" height="100" alt="CGI maroc 2021" loading="lazy" data-srcset="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg 145w, https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-380x260.jpeg 380w" data-src="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg" data-sizes="(max-width: 145px) 100vw, 145px" class="attachment-vce-lay-d size-vce-lay-d wp-post-image lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==" /><noscript><img width="145" height="100" alt="CGI maroc 2021" loading="lazy" data-srcset="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg 145w, https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-380x260.jpeg 380w" data-src="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg" data-sizes="(max-width: 145px) 100vw, 145px" class="attachment-vce-lay-d size-vce-lay-d wp-post-image lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==" /><noscript><img width="145" height="100" alt="CGI maroc 2021" loading="lazy" data-srcset="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg 145w, https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-380x260.jpeg 380w" data-src="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg" data-sizes="(max-width: 145px) 100vw, 145px" class="attachment-vce-lay-d size-vce-lay-d wp-post-image lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==" /><noscript><img width="145" height="100" alt="CGI maroc 2021" loading="lazy" data-srcset="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg 145w, https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-380x260.jpeg 380w" data-src="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg" data-sizes="(max-width: 145px) 100vw, 145px" class="attachment-vce-lay-d size-vce-lay-d wp-post-image lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==" /><noscript><img width="145" height="100" alt="CGI maroc 2021" loading="lazy" data-srcset="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg 145w, https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-380x260.jpeg 380w" data-src="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg" data-sizes="(max-width: 145px) 100vw, 145px" class="attachment-vce-lay-d size-vce-lay-d wp-post-image lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==" /><noscript><img width="145" height="100" alt="CGI maroc 2021" loading="lazy" data-srcset="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg 145w, https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-380x260.jpeg 380w" data-src="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg" data-sizes="(max-width: 145px) 100vw, 145px" class="attachment-vce-lay-d size-vce-lay-d wp-post-image lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==" /><noscript><img width="145" height="100" src="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg" class="attachment-vce-lay-d size-vce-lay-d wp-post-image" alt="CGI maroc 2021" loading="lazy" srcset="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg 145w, https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-380x260.jpeg 380w" sizes="(max-width: 145px) 100vw, 145px" />

CGI • Fiscalité • Maroc • sanctions fiscales

Article 185.- Sanctions pour infraction aux...

<img width="145" height="100" alt="CGI maroc 2021" loading="lazy" data-srcset="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg 145w, https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-380x260.jpeg 380w" data-src="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg" data-sizes="(max-width: 145px) 100vw, 145px" class="attachment-vce-lay-d size-vce-lay-d wp-post-image lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==" /><noscript><img width="145" height="100" alt="CGI maroc 2021" loading="lazy" data-srcset="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg 145w, https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-380x260.jpeg 380w" data-src="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg" data-sizes="(max-width: 145px) 100vw, 145px" class="attachment-vce-lay-d size-vce-lay-d wp-post-image lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==" /><noscript><img width="145" height="100" alt="CGI maroc 2021" loading="lazy" data-srcset="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg 145w, https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-380x260.jpeg 380w" data-src="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg" data-sizes="(max-width: 145px) 100vw, 145px" class="attachment-vce-lay-d size-vce-lay-d wp-post-image lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==" /><noscript><img width="145" height="100" alt="CGI maroc 2021" loading="lazy" data-srcset="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg 145w, https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-380x260.jpeg 380w" data-src="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg" data-sizes="(max-width: 145px) 100vw, 145px" class="attachment-vce-lay-d size-vce-lay-d wp-post-image lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==" /><noscript><img width="145" height="100" alt="CGI maroc 2021" loading="lazy" data-srcset="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg 145w, https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-380x260.jpeg 380w" data-src="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg" data-sizes="(max-width: 145px) 100vw, 145px" class="attachment-vce-lay-d size-vce-lay-d wp-post-image lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==" /><noscript><img width="145" height="100" alt="CGI maroc 2021" loading="lazy" data-srcset="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg 145w, https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-380x260.jpeg 380w" data-src="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg" data-sizes="(max-width: 145px) 100vw, 145px" class="attachment-vce-lay-d size-vce-lay-d wp-post-image lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==" /><noscript><img width="145" height="100" alt="CGI maroc 2021" loading="lazy" data-srcset="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg 145w, https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-380x260.jpeg 380w" data-src="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg" data-sizes="(max-width: 145px) 100vw, 145px" class="attachment-vce-lay-d size-vce-lay-d wp-post-image lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==" /><noscript><img width="145" height="100" src="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg" class="attachment-vce-lay-d size-vce-lay-d wp-post-image" alt="CGI maroc 2021" loading="lazy" srcset="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg 145w, https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-380x260.jpeg 380w" sizes="(max-width: 145px) 100vw, 145px" />

CGI • Fiscalité • Maroc • sanctions fiscales

Article 184.- Sanctions pour défaut ou retard dans le...

<img width="145" height="100" alt="CGI maroc 2021" loading="lazy" data-srcset="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg 145w, https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-380x260.jpeg 380w" data-src="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg" data-sizes="(max-width: 145px) 100vw, 145px" class="attachment-vce-lay-d size-vce-lay-d wp-post-image lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==" /><noscript><img width="145" height="100" alt="CGI maroc 2021" loading="lazy" data-srcset="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg 145w, https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-380x260.jpeg 380w" data-src="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg" data-sizes="(max-width: 145px) 100vw, 145px" class="attachment-vce-lay-d size-vce-lay-d wp-post-image lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==" /><noscript><img width="145" height="100" alt="CGI maroc 2021" loading="lazy" data-srcset="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg 145w, https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-380x260.jpeg 380w" data-src="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg" data-sizes="(max-width: 145px) 100vw, 145px" class="attachment-vce-lay-d size-vce-lay-d wp-post-image lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==" /><noscript><img width="145" height="100" alt="CGI maroc 2021" loading="lazy" data-srcset="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg 145w, https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-380x260.jpeg 380w" data-src="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg" data-sizes="(max-width: 145px) 100vw, 145px" class="attachment-vce-lay-d size-vce-lay-d wp-post-image lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==" /><noscript><img width="145" height="100" alt="CGI maroc 2021" loading="lazy" data-srcset="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg 145w, https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-380x260.jpeg 380w" data-src="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg" data-sizes="(max-width: 145px) 100vw, 145px" class="attachment-vce-lay-d size-vce-lay-d wp-post-image lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==" /><noscript><img width="145" height="100" alt="CGI maroc 2021" loading="lazy" data-srcset="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg 145w, https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-380x260.jpeg 380w" data-src="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg" data-sizes="(max-width: 145px) 100vw, 145px" class="attachment-vce-lay-d size-vce-lay-d wp-post-image lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==" /><noscript><img width="145" height="100" alt="CGI maroc 2021" loading="lazy" data-srcset="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg 145w, https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-380x260.jpeg 380w" data-src="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg" data-sizes="(max-width: 145px) 100vw, 145px" class="attachment-vce-lay-d size-vce-lay-d wp-post-image lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==" /><noscript><img width="145" height="100" src="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg" class="attachment-vce-lay-d size-vce-lay-d wp-post-image" alt="CGI maroc 2021" loading="lazy" srcset="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg 145w, https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-380x260.jpeg 380w" sizes="(max-width: 145px) 100vw, 145px" />

CGI • Fiscalité • Maroc • TVA

Article 182.- Solidarité en matière de taxe sur la...

<img width="145" height="100" alt="CGI maroc 2021" loading="lazy" data-srcset="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg 145w, https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-380x260.jpeg 380w" data-src="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg" data-sizes="(max-width: 145px) 100vw, 145px" class="attachment-vce-lay-d size-vce-lay-d wp-post-image lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==" /><noscript><img width="145" height="100" alt="CGI maroc 2021" loading="lazy" data-srcset="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg 145w, https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-380x260.jpeg 380w" data-src="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg" data-sizes="(max-width: 145px) 100vw, 145px" class="attachment-vce-lay-d size-vce-lay-d wp-post-image lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==" /><noscript><img width="145" height="100" alt="CGI maroc 2021" loading="lazy" data-srcset="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg 145w, https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-380x260.jpeg 380w" data-src="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg" data-sizes="(max-width: 145px) 100vw, 145px" class="attachment-vce-lay-d size-vce-lay-d wp-post-image lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==" /><noscript><img width="145" height="100" alt="CGI maroc 2021" loading="lazy" data-srcset="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg 145w, https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-380x260.jpeg 380w" data-src="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg" data-sizes="(max-width: 145px) 100vw, 145px" class="attachment-vce-lay-d size-vce-lay-d wp-post-image lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==" /><noscript><img width="145" height="100" alt="CGI maroc 2021" loading="lazy" data-srcset="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg 145w, https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-380x260.jpeg 380w" data-src="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg" data-sizes="(max-width: 145px) 100vw, 145px" class="attachment-vce-lay-d size-vce-lay-d wp-post-image lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==" /><noscript><img width="145" height="100" alt="CGI maroc 2021" loading="lazy" data-srcset="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg 145w, https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-380x260.jpeg 380w" data-src="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg" data-sizes="(max-width: 145px) 100vw, 145px" class="attachment-vce-lay-d size-vce-lay-d wp-post-image lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==" /><noscript><img width="145" height="100" alt="CGI maroc 2021" loading="lazy" data-srcset="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg 145w, https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-380x260.jpeg 380w" data-src="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg" data-sizes="(max-width: 145px) 100vw, 145px" class="attachment-vce-lay-d size-vce-lay-d wp-post-image lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==" /><noscript><img width="145" height="100" src="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg" class="attachment-vce-lay-d size-vce-lay-d wp-post-image" alt="CGI maroc 2021" loading="lazy" srcset="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg 145w, https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-380x260.jpeg 380w" sizes="(max-width: 145px) 100vw, 145px" />

CGI • Fiscalité • IS • Recouvrement

Article 170.- Recouvrement par paiement spontané

<img width="145" height="100" alt="CGI maroc 2021" loading="lazy" data-srcset="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg 145w, https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-380x260.jpeg 380w" data-src="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg" data-sizes="(max-width: 145px) 100vw, 145px" class="attachment-vce-lay-d size-vce-lay-d wp-post-image lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==" /><noscript><img width="145" height="100" alt="CGI maroc 2021" loading="lazy" data-srcset="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg 145w, https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-380x260.jpeg 380w" data-src="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg" data-sizes="(max-width: 145px) 100vw, 145px" class="attachment-vce-lay-d size-vce-lay-d wp-post-image lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==" /><noscript><img width="145" height="100" alt="CGI maroc 2021" loading="lazy" data-srcset="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg 145w, https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-380x260.jpeg 380w" data-src="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg" data-sizes="(max-width: 145px) 100vw, 145px" class="attachment-vce-lay-d size-vce-lay-d wp-post-image lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==" /><noscript><img width="145" height="100" alt="CGI maroc 2021" loading="lazy" data-srcset="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg 145w, https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-380x260.jpeg 380w" data-src="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg" data-sizes="(max-width: 145px) 100vw, 145px" class="attachment-vce-lay-d size-vce-lay-d wp-post-image lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==" /><noscript><img width="145" height="100" alt="CGI maroc 2021" loading="lazy" data-srcset="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg 145w, https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-380x260.jpeg 380w" data-src="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg" data-sizes="(max-width: 145px) 100vw, 145px" class="attachment-vce-lay-d size-vce-lay-d wp-post-image lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==" /><noscript><img width="145" height="100" alt="CGI maroc 2021" loading="lazy" data-srcset="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg 145w, https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-380x260.jpeg 380w" data-src="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg" data-sizes="(max-width: 145px) 100vw, 145px" class="attachment-vce-lay-d size-vce-lay-d wp-post-image lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==" /><noscript><img width="145" height="100" alt="CGI maroc 2021" loading="lazy" data-srcset="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg 145w, https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-380x260.jpeg 380w" data-src="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg" data-sizes="(max-width: 145px) 100vw, 145px" class="attachment-vce-lay-d size-vce-lay-d wp-post-image lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==" /><noscript><img width="145" height="100" src="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg" class="attachment-vce-lay-d size-vce-lay-d wp-post-image" alt="CGI maroc 2021" loading="lazy" srcset="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg 145w, https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-380x260.jpeg 380w" sizes="(max-width: 145px) 100vw, 145px" />

CGI • Fiscalité • Maroc • obligation de retenue à la source

Article 158.- Retenue à la source sur les produits des...

<img width="145" height="100" alt="CGI maroc 2021" loading="lazy" data-srcset="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg 145w, https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-380x260.jpeg 380w" data-src="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg" data-sizes="(max-width: 145px) 100vw, 145px" class="attachment-vce-lay-d size-vce-lay-d wp-post-image lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==" /><noscript><img width="145" height="100" alt="CGI maroc 2021" loading="lazy" data-srcset="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg 145w, https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-380x260.jpeg 380w" data-src="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg" data-sizes="(max-width: 145px) 100vw, 145px" class="attachment-vce-lay-d size-vce-lay-d wp-post-image lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==" /><noscript><img width="145" height="100" alt="CGI maroc 2021" loading="lazy" data-srcset="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg 145w, https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-380x260.jpeg 380w" data-src="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg" data-sizes="(max-width: 145px) 100vw, 145px" class="attachment-vce-lay-d size-vce-lay-d wp-post-image lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==" /><noscript><img width="145" height="100" alt="CGI maroc 2021" loading="lazy" data-srcset="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg 145w, https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-380x260.jpeg 380w" data-src="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg" data-sizes="(max-width: 145px) 100vw, 145px" class="attachment-vce-lay-d size-vce-lay-d wp-post-image lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==" /><noscript><img width="145" height="100" alt="CGI maroc 2021" loading="lazy" data-srcset="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg 145w, https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-380x260.jpeg 380w" data-src="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg" data-sizes="(max-width: 145px) 100vw, 145px" class="attachment-vce-lay-d size-vce-lay-d wp-post-image lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==" /><noscript><img width="145" height="100" alt="CGI maroc 2021" loading="lazy" data-srcset="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg 145w, https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-380x260.jpeg 380w" data-src="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg" data-sizes="(max-width: 145px) 100vw, 145px" class="attachment-vce-lay-d size-vce-lay-d wp-post-image lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==" /><noscript><img width="145" height="100" alt="CGI maroc 2021" loading="lazy" data-srcset="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg 145w, https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-380x260.jpeg 380w" data-src="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg" data-sizes="(max-width: 145px) 100vw, 145px" class="attachment-vce-lay-d size-vce-lay-d wp-post-image lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==" /><noscript><img width="145" height="100" src="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg" class="attachment-vce-lay-d size-vce-lay-d wp-post-image" alt="CGI maroc 2021" loading="lazy" srcset="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg 145w, https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-380x260.jpeg 380w" sizes="(max-width: 145px) 100vw, 145px" />

CGI • Fiscalité • Maroc • obligation de retenue à la source

Article 156.- Retenue à la source par les employeurs...

<img width="145" height="100" alt="CGI maroc 2021" loading="lazy" data-srcset="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg 145w, https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-380x260.jpeg 380w" data-src="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg" data-sizes="(max-width: 145px) 100vw, 145px" class="attachment-vce-lay-d size-vce-lay-d wp-post-image lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==" /><noscript><img width="145" height="100" alt="CGI maroc 2021" loading="lazy" data-srcset="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg 145w, https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-380x260.jpeg 380w" data-src="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg" data-sizes="(max-width: 145px) 100vw, 145px" class="attachment-vce-lay-d size-vce-lay-d wp-post-image lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==" /><noscript><img width="145" height="100" alt="CGI maroc 2021" loading="lazy" data-srcset="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg 145w, https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-380x260.jpeg 380w" data-src="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg" data-sizes="(max-width: 145px) 100vw, 145px" class="attachment-vce-lay-d size-vce-lay-d wp-post-image lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==" /><noscript><img width="145" height="100" alt="CGI maroc 2021" loading="lazy" data-srcset="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg 145w, https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-380x260.jpeg 380w" data-src="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg" data-sizes="(max-width: 145px) 100vw, 145px" class="attachment-vce-lay-d size-vce-lay-d wp-post-image lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==" /><noscript><img width="145" height="100" alt="CGI maroc 2021" loading="lazy" data-srcset="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg 145w, https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-380x260.jpeg 380w" data-src="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg" data-sizes="(max-width: 145px) 100vw, 145px" class="attachment-vce-lay-d size-vce-lay-d wp-post-image lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==" /><noscript><img width="145" height="100" alt="CGI maroc 2021" loading="lazy" data-srcset="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg 145w, https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-380x260.jpeg 380w" data-src="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg" data-sizes="(max-width: 145px) 100vw, 145px" class="attachment-vce-lay-d size-vce-lay-d wp-post-image lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==" /><noscript><img width="145" height="100" alt="CGI maroc 2021" loading="lazy" data-srcset="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg 145w, https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-380x260.jpeg 380w" data-src="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg" data-sizes="(max-width: 145px) 100vw, 145px" class="attachment-vce-lay-d size-vce-lay-d wp-post-image lazyload" src="data:image/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==" /><noscript><img width="145" height="100" src="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg" class="attachment-vce-lay-d size-vce-lay-d wp-post-image" alt="CGI maroc 2021" loading="lazy" srcset="https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-145x100.jpeg 145w, https://mihfada.com/wp-content/uploads/2021/11/cgi_2021_version_francaise-380x260.jpeg 380w" sizes="(max-width: 145px) 100vw, 145px" />

CGI • Fiscalité • Maroc

Article 155.- Télédéclaration