{"id":13149,"date":"2025-03-18T12:36:43","date_gmt":"2025-03-18T12:36:43","guid":{"rendered":"https:\/\/dpress.ma\/fr\/?p=13149"},"modified":"2025-03-18T12:36:45","modified_gmt":"2025-03-18T12:36:45","slug":"transactions-commerciales-la-dgi-invite-les-contribuables-a-soumettre-la-declaration-de-lannee-2024-avant-le-1er-avril","status":"publish","type":"post","link":"https:\/\/dpress.ma\/fr\/2025\/03\/18\/transactions-commerciales-la-dgi-invite-les-contribuables-a-soumettre-la-declaration-de-lannee-2024-avant-le-1er-avril\/","title":{"rendered":"Transactions commerciales : La DGI invite les contribuables \u00e0 soumettre la d\u00e9claration de l&rsquo;ann\u00e9e 2024 avant le 1er avril."},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">dpress<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">La Direction G\u00e9n\u00e9rale des Imp\u00f4ts (DGI) a appel\u00e9, dans une note relative aux d\u00e9lais de paiement des transactions commerciales, les contribuables concern\u00e9s \u00e0 souscrire la d\u00e9claration de l\u2019ann\u00e9e 2024 avant le 1er avril 2025 par voie \u00e9lectronique et \u00e0 verser, simultan\u00e9ment, le montant de l\u2019amende p\u00e9cuniaire exigible.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u201cLa DGI rappelle aux personnes morales et physiques ayant r\u00e9alis\u00e9 un chiffre d\u2019affaires sup\u00e9rieur \u00e0 10 millions de dirhams (MDH) et inf\u00e9rieur ou \u00e9gal \u00e0 50 MDH, hors taxe sur la valeur ajout\u00e9e (TVA), au titre de l\u2019exercice comptable clos avant le 1er janvier 2024, l\u2019obligation de d\u00e9clarer les factures \u00e9mises \u00e0 compter du 1er janvier 2024 qui ne sont pas pay\u00e9es dans les d\u00e9lais l\u00e9gaux\u201d, pr\u00e9cise la DGI dans un communiqu\u00e9.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">La m\u00eame source rappelle \u00e9galement que les contribuables ayant r\u00e9alis\u00e9 un chiffre d\u2019affaires sup\u00e9rieur \u00e0 50 MDH, hors TVA, au titre du l\u2019exercice comptable clos avant le 1er janvier 2025, demeurent soumis \u00e0 l\u2019obligation de d\u00e9claration trimestrielle avant la fin du mois qui suit l\u2019\u00e9coulement de chaque trimestre.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A cet \u00e9gard, l\u2019amende p\u00e9cuniaire s\u2019applique \u00e0 toutes les factures \u00e9mises \u00e0 compter du 1er janvier 2025, y compris celles dont le montant est inf\u00e9rieur ou \u00e9gal \u00e0 10.000 dirhams, indique le communiqu\u00e9, notant que l\u2019absence de factures non pay\u00e9es dans les d\u00e9lais n\u2019exempte pas de l\u2019obligation de d\u00e9claration.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Le cahier des charges ainsi que les annexes relatives aux \u00e9changes de donn\u00e9es informatis\u00e9es sont t\u00e9l\u00e9chargeables \u00e0 partir du portail internet de la DGI.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>dpress La Direction G\u00e9n\u00e9rale des Imp\u00f4ts (DGI) a appel\u00e9, dans une note relative aux d\u00e9lais de paiement des transactions commerciales, les contribuables concern\u00e9s \u00e0 souscrire la d\u00e9claration de l\u2019ann\u00e9e 2024 avant le 1er avril 2025 par voie \u00e9lectronique et \u00e0 verser, simultan\u00e9ment, le montant de l\u2019amende p\u00e9cuniaire exigible. \u201cLa DGI rappelle aux personnes morales et &hellip;<\/p>\n","protected":false},"author":2,"featured_media":13150,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[25],"tags":[],"class_list":["post-13149","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-economie"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.0 - 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