{"id":18789,"date":"2023-03-06T17:38:04","date_gmt":"2023-03-06T16:38:04","guid":{"rendered":"https:\/\/tyconsulting.ma\/?p=18789"},"modified":"2023-03-10T17:39:07","modified_gmt":"2023-03-10T16:39:07","slug":"nouveaute-de-la-lf-de-finances-2023","status":"publish","type":"post","link":"https:\/\/tyconsulting.ma\/fr\/nouveaute-de-la-lf-de-finances-2023\/","title":{"rendered":"Retenue \u00e0 la source sur les r\u00e9mun\u00e9rations allou\u00e9es \u00e0 des tiers"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"18789\" class=\"elementor elementor-18789\">\n\t\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-3639202 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3639202\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-3d3cbc7\" data-id=\"3d3cbc7\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7ea866e elementor-widget elementor-widget-heading\" data-id=\"7ea866e\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.7.8 - 02-10-2022 *\/\n.elementor-heading-title{padding:0;margin:0;line-height:1}.elementor-widget-heading .elementor-heading-title[class*=elementor-size-]>a{color:inherit;font-size:inherit;line-height:inherit}.elementor-widget-heading .elementor-heading-title.elementor-size-small{font-size:15px}.elementor-widget-heading .elementor-heading-title.elementor-size-medium{font-size:19px}.elementor-widget-heading .elementor-heading-title.elementor-size-large{font-size:29px}.elementor-widget-heading .elementor-heading-title.elementor-size-xl{font-size:39px}.elementor-widget-heading .elementor-heading-title.elementor-size-xxl{font-size:59px}<\/style><h2 class=\"elementor-heading-title elementor-size-default\">Retenue \u00e0 la source sur les r\u00e9mun\u00e9rations allou\u00e9es \u00e0 des tiers<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-9db238f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9db238f\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-f8a7e34\" data-id=\"f8a7e34\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ca1e41d elementor-widget elementor-widget-text-editor\" data-id=\"ca1e41d\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.7.8 - 02-10-2022 *\/\n.elementor-widget-text-editor.elementor-drop-cap-view-stacked .elementor-drop-cap{background-color:#818a91;color:#fff}.elementor-widget-text-editor.elementor-drop-cap-view-framed .elementor-drop-cap{color:#818a91;border:3px solid;background-color:transparent}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap{margin-top:8px}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap-letter{width:1em;height:1em}.elementor-widget-text-editor .elementor-drop-cap{float:left;text-align:center;line-height:1;font-size:50px}.elementor-widget-text-editor .elementor-drop-cap-letter{display:inline-block}<\/style>\t\t\t\t<p style=\"padding-left: 40px;\"><span style=\"color: #008080;\"><strong>I. <u><strong>D\u00e9<\/strong>finition :<\/u><\/strong><\/span><\/p>\n<p style=\"padding-left: 40px;\"><strong>La loi de finances pour l\u2019ann\u00e9e 2023 a institu\u00e9 une retenue \u00e0 la source sur les r\u00e9mun\u00e9rations allou\u00e9es \u00e0 des<\/strong><br \/><strong>tiers. Ces r\u00e9mun\u00e9rations sont principalement :<\/strong><\/p>\n<ol>\n<li style=\"list-style-type: none;\">\n<ol>\n<li style=\"list-style-type: none;\">\n<ol>\n<li style=\"list-style-type: none;\">\n<ol>\n<li><strong><span style=\"text-decoration: underline;\">Les honoraires<\/span> contre les services rendus par les personnes exer\u00e7ant des professions lib\u00e9rales.<\/strong><\/li>\n<li><strong><span style=\"text-decoration: underline;\">Commissions et courtages<\/span> : g\u00e9n\u00e9ralement les sommes proportionnelles aux affaires trait\u00e9es, allou\u00e9es<\/strong><br \/><strong>aux repr\u00e9sentants de commerce, g\u00e9rants d&#8217;immeubles, agents immobiliers et agents d&#8217;affaires, de<\/strong><br \/><strong>contentieux ou de publicit\u00e9 ainsi que tous les commissionnaires, tels que les transitaires en douanes,<\/strong><\/li>\n<li><strong><span style=\"text-decoration: underline;\">Autres r\u00e9mun\u00e9rations de m\u00eame nature<\/span>, notamment, des prestations \u00e0 caract\u00e8re intellectuel,<\/strong><br \/><strong>scientifique, technique et informatique ou ayant un caract\u00e8re d\u2019\u00e9tude, d&#8217;essai, de conseil, d\u2019expertise<\/strong><br \/><strong>en toute mati\u00e8re, d\u2019assistance et accompagnement, de formation, de promotion de marketing ou de<\/strong><br \/><strong>communication, de publicit\u00e9 et de gestion comptable et administrative, d\u2019ing\u00e9nierie industrielle et de<\/strong><br \/><strong>gestion de projets et de maitrise d\u2019ouvrage d\u00e9l\u00e9gu\u00e9e. <\/strong><\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<p style=\"padding-left: 40px;\"><span style=\"text-decoration: underline;\"><span style=\"color: #008080;\"><strong>II. Fait g\u00e9n\u00e9rateur de la retenue \u00e0 la source<\/strong><\/span><\/span><\/p>\n<p style=\"padding-left: 40px;\"><strong>Le fait g\u00e9n\u00e9rateur de la retenue \u00e0 la source est constitu\u00e9 par le versement, la mise \u00e0 la disposition ou<\/strong><br \/><strong>l\u2019inscription en compte des personnes morales ou des personnes physiques dont les revenus sont d\u00e9termin\u00e9s<\/strong><br \/><strong>selon le r\u00e9gime du RNR ou celui du RNS.<\/strong><\/p>\n<p style=\"padding-left: 40px;\"><span style=\"color: #000080;\"><strong>N.B : L\u2019inscription en compte s\u2019entend de l\u2019inscription en comptes courants d\u2019associ\u00e9s, comptes<\/strong><\/span><br \/><span style=\"color: #000080;\"><strong>courants bancaires des b\u00e9n\u00e9ficiaires ou comptes courants convenus par \u00e9crit entre les parties.<\/strong><\/span><\/p>\n<p style=\"padding-left: 40px;\"><span style=\"text-decoration: underline;\"><strong><span style=\"color: #008080; text-decoration: underline;\">III. Taux de la retenue \u00e0 la source<\/span><\/strong><\/span><\/p>\n<p style=\"padding-left: 40px;\"><strong>La retenue \u00e0 la source est effectu\u00e9e aux taux de :<\/strong><\/p>\n<ol>\n<li style=\"list-style-type: none;\">\n<ol>\n<li style=\"list-style-type: none;\">\n<ol>\n<li style=\"list-style-type: none;\">\n<ol>\n<li><strong>5% du montant des r\u00e9mun\u00e9rations, hors TVA, allou\u00e9es aux personnes morales soumises \u00e0 l\u2019IS et<\/strong><br \/><strong>vers\u00e9es par les personnes morales de droit public, notamment l\u2019Etat, les collectivit\u00e9s territoriales et les<\/strong><br \/><strong>\u00e9tablissements et entreprises publics et leurs filiales (article 19-IV-A du CGI) ;<\/strong><\/li>\n<li><strong>10% pour les r\u00e9mun\u00e9rations, hors TVA, allou\u00e9es \u00e0 des personnes soumises \u00e0 l\u2019IR selon le r\u00e9gime du<\/strong><br \/><strong>RNR ou celui du RNS et vers\u00e9es par les personnes morales de droit public ou priv\u00e9 ainsi que par les<\/strong><br \/><strong>personnes physiques dont les revenus sont d\u00e9termin\u00e9s selon le r\u00e9gime du RNR ou celui du RNS (article<\/strong><br \/><strong>73-II-B8 du CGI),<\/strong><\/li>\n<li><strong>10% pour les r\u00e9mun\u00e9rations allou\u00e9es aux m\u00e9decins soumis \u00e0 la taxe professionnelle (articles 4-IV, 45<\/strong><br \/><strong>bis-I, 73 (II-B-8\u00b0) et 157-I du CGI), <\/strong><\/li>\n<li><strong>30% pour les r\u00e9mun\u00e9rations allou\u00e9es aux m\u00e9decins non soumis \u00e0 la taxe professionnelle (articles 58-<\/strong><br \/><strong>II-C, 73 (II-G-2\u00b0) et 156-I du CGI). <\/strong><\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<p style=\"padding-left: 40px;\"><span style=\"color: #000080;\"><strong>NB : La retenue \u00e0 la source cit\u00e9e ci-dessous ne dispense pas les contribuables b\u00e9n\u00e9ficiaires de ces<\/strong><\/span><br \/><span style=\"color: #000080;\"><strong>r\u00e9mun\u00e9rations de l\u2019obligation de d\u00e9p\u00f4t de la d\u00e9claration du r\u00e9sultat fiscal ou de la d\u00e9claration annuelle<\/strong><\/span><br \/><span style=\"color: #000080;\"><strong>du revenu global et de la r\u00e9gularisation de l\u2019imp\u00f4t d\u00fb au vu de ces d\u00e9clarations.<\/strong><\/span><\/p>\n<p style=\"padding-left: 40px;\"><span style=\"text-decoration: underline; color: #008080;\"><strong>IV. Exemple d\u2019illustration et les \u00e9critures comptables :<\/strong><\/span><\/p>\n<p style=\"padding-left: 40px;\"><strong><span style=\"color: #008080;\">1. Exemple<\/span><\/strong><\/p>\n<p style=\"padding-left: 40px;\"><strong>Une soci\u00e9t\u00e9, soumise \u00e0 l\u2019IS, a vers\u00e9 le 15\/04\/2023 des honoraires d\u2019un montant de 7 000 DH au titre d\u2019une<\/strong><br \/><strong>visite effectu\u00e9 par un m\u00e9decin :<\/strong><\/p>\n<p style=\"padding-left: 40px;\"><span style=\"color: #000080;\"><strong>Cas 1 : m\u00e9decin soumis \u00e0 la taxe professionnelle<\/strong><\/span><\/p>\n<p style=\"padding-left: 40px;\"><strong>La soci\u00e9t\u00e9 doit retenir \u00e0 la source l\u2019IR au taux de 10% :<\/strong><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li><strong>Montant de l\u2019IR \u00e0 retenir : 7 000 x 10% : \u2026\u2026\u2026\u2026\u2026..\u2026\u2026\u2026..\u2026\u2026\u2026. 7 00 DH<\/strong><br \/><strong>A ce titre, ladite soci\u00e9t\u00e9 doit verser le montant retenu \u00e0 la source \u00e0 l\u2019administration fiscale avant le 01\/06\/2023.<\/strong><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><em><strong><span style=\"color: #000080;\">NB : De m\u00eame, la soci\u00e9t\u00e9 pr\u00e9cit\u00e9e doit proc\u00e9der, dans les 3 mois qui suivent la date de cl\u00f4ture de son<\/span><\/strong><\/em><br \/><em><strong><span style=\"color: #000080;\">exercice comptable, \u00e0 la d\u00e9claration des r\u00e9mun\u00e9rations allou\u00e9es \u00e0 des tiers vis\u00e9e \u00e0 l\u2019article 151-I du CGI.<\/span><\/strong><\/em><\/p>\n<p style=\"padding-left: 40px;\"><strong><span style=\"color: #000080;\">Cas 2 : m\u00e9decin non soumis \u00e0 la taxe professionnelle<\/span><\/strong><\/p>\n<p style=\"padding-left: 40px;\"><strong>La soci\u00e9t\u00e9 doit retenir \u00e0 la source l\u2019IR au taux de 30% : ( taux lib\u00e9ratoire)<\/strong><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li><strong>Montant de l\u2019IR \u00e0 retenir : 7 000 x 30% : \u2026\u2026\u2026\u2026\u2026.\u2026\u2026\u2026..\u2026\u2026\u2026. 2 100 DH<\/strong><br \/><strong>A ce titre, ladite soci\u00e9t\u00e9 doit verser le montant retenu \u00e0 la source \u00e0 l\u2019administration fiscale avant le 01\/06\/2023.<\/strong><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><em><strong><span style=\"color: #000080;\">NB : De m\u00eame, la soci\u00e9t\u00e9 pr\u00e9cit\u00e9e doit proc\u00e9der, avant le 01\/03\/2024, \u00e0 la d\u00e9claration des traitements et<\/span><\/strong><\/em><br \/><em><strong><span style=\"color: #000080;\">salaires (9421), compl\u00e9t\u00e9e par un \u00e9tat annexe des r\u00e9mun\u00e9rations et indemnit\u00e9s occasionnelle<\/span><\/strong><\/em><\/p>\n<p style=\"padding-left: 40px;\"><strong><span style=\"color: #008080;\">2. Les \u00e9critures comptables :<\/span><\/strong><\/p>\n<p style=\"padding-left: 80px;\"><strong><span style=\"color: #008080;\">o L&#8217;\u00e9criture comptable de retenue \u00e0 la source :<\/span><\/strong><\/p>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-2830cbd elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2830cbd\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-c294acf\" data-id=\"c294acf\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f94868c elementor-widget elementor-widget-html\" data-id=\"f94868c\" data-element_type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<table style=\"border-collapse: collapse; width: 100%; height: 216px; font-weight: bold, font-family: Arial bold; font-size: 18px; text-align: justify\" border=\"2\">\r\n<tbody>\r\n<tr style=\"height: 18px; text-align: center;\">\r\n<td style=\"width: 13%; height: 18px;\">Comptes<\/td>\r\n<td style=\"padding : 20px; border: 2px solid; width: 60%; height: 18px; border-color: black;\">Libell\u00e9s<\/td>\r\n<td style=\"padding : 20px; border: 2px solid; border-color: black; width: 13%; height: 18px;\">D\u00e9bit<\/td>\r\n<td style=\"padding : 20px; border: 2px solid; border-color: black; width: 13%; height: 18px;\">Cr\u00e9dit<\/td>\r\n<\/tr>\r\n\r\n<tr style=\"height: 18px;\">\r\n<td style=\"padding : 20px; border: 2px solid; width: 13%; height: 18px;\">6136 <\/td>\r\n<td style=\"padding : 20px; border: 2px solid; width: 60%; height: 18px;\">R\u00e9mun\u00e9rations d'interm\u00e9diaires et honoraires<\/td>\r\n<td style=\"padding : 20px; border: 2px solid; width: 13%; height: 18px; text-align: center\">x<\/td>\r\n<td style=\"padding : 20px; border: 2px solid; width: 1%; height: 18px,\"><\/td>\r\n<\/tr>\r\n<tr style=\"height: 18px;\">\r\n<td style=\"padding : 20px; border: 2px solid; width: 13%; height: 18px;\">4457<\/td>\r\n<td style=\"padding : 20px; border: 2px solid; width: 60%; height: 18px; text-align: right\">Etat, imp\u00f4t et taxe \u00e0 payer<\/td>\r\n<td style=\"padding : 20px; border: 2px solid; width: 13%; height: 18px;\"><\/td>\r\n<td style=\"padding : 20px; border: 2px solid; width: 13%; height: 18px;\"><\/td>\r\n<\/tr>\r\n\r\n\r\n\r\n<\/tbody>\r\n<\/table>    \t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-262e66f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"262e66f\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-89265a5\" data-id=\"89265a5\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-40bbff6 elementor-widget elementor-widget-text-editor\" data-id=\"40bbff6\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p style=\"padding-left: 80px;\"><span style=\"color: #008080;\"><strong>o L&#8217;\u00e9criture comptable de r\u00e8glement de pr\u00e9l\u00e8vement \u00e0 la source :<\/strong><\/span><\/p>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e8c7fa7 elementor-widget elementor-widget-html\" data-id=\"e8c7fa7\" data-element_type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<table style=\"border-collapse: collapse; width: 100%; height: 216px; font-weight: bold, font-family: Arial bold; font-size: 18px; text-align: justify\" border=\"2\">\r\n<tbody>\r\n<tr style=\"height: 18px; text-align: center;\">\r\n<td style=\"width: 13%; height: 18px;\">Comptes<\/td>\r\n<td style=\"padding : 20px; border: 2px solid; width: 60%; height: 18px; border-color: black;\">Libell\u00e9s<\/td>\r\n<td style=\"padding : 20px; border: 2px solid; border-color: black; width: 13%; height: 18px;\">D\u00e9bit<\/td>\r\n<td style=\"padding : 20px; border: 2px solid; border-color: black; width: 13%; height: 18px;\">Cr\u00e9dit<\/td>\r\n<\/tr>\r\n\r\n<tr style=\"height: 18px;\">\r\n<td style=\"padding : 20px; border: 2px solid; width: 13%; height: 18px;\">4457 <\/td>\r\n<td style=\"padding : 20px; border: 2px solid; width: 60%; height: 18px;\">Etat, imp\u00f4t et taxe \u00e0 payer<\/td>\r\n<td style=\"padding : 20px; border: 2px solid; width: 13%; height: 18px; text-align: center\">x<\/td>\r\n<td style=\"padding : 20px; border: 2px solid; width: 1%; height: 18px,\"><\/td>\r\n<\/tr>\r\n<tr style=\"height: 18px;\">\r\n<td style=\"padding : 20px; border: 2px solid; width: 13%; height: 18px;\">5141<\/td>\r\n<td style=\"padding : 20px; border: 2px solid; width: 60%; height: 18px; text-align: right\">Banque<\/td>\r\n<td style=\"padding : 20px; border: 2px solid; width: 13%; height: 18px;\"><\/td>\r\n<td style=\"padding : 20px; border: 2px solid; width: 13%; height: 18px;\"><\/td>\r\n<\/tr>\r\n\r\n\r\n\r\n<\/tbody>\r\n<\/table>    \t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-ea19cbd elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ea19cbd\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-565fcdc\" data-id=\"565fcdc\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-0cb4600 elementor-widget elementor-widget-text-editor\" data-id=\"0cb4600\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p style=\"padding-left: 40px;\"><span style=\"color: #008080;\"><strong>V. Clarification de la RAS dans le cas de la soci\u00e9t\u00e9 civile professionnelle (SCP)<\/strong><\/span><\/p>\n<p style=\"padding-left: 40px;\"><strong>La note circulaire 717 tome 1 donne une d\u00e9finition des types des soci\u00e9t\u00e9s, dont notamment la soci\u00e9t\u00e9 civile.<\/strong><br \/><strong>Ce genre de soci\u00e9t\u00e9 se distingue par leur objet civil ce qui expliquer leur non immatriculation au registre de<\/strong><br \/><strong>commerce et des soci\u00e9t\u00e9s.<\/strong><br \/><strong>En ce qui concerne, la soci\u00e9t\u00e9 civile professionnelle, elle se distingue de la soci\u00e9t\u00e9 civile, par le fait qu\u2019elle<\/strong><br \/><strong>est compos\u00e9e d\u2019associ\u00e9s appartenant \u00e0 la m\u00eame profession. C\u2019est le cas notamment des soci\u00e9t\u00e9s civiles<\/strong><br \/><strong>professionnelles des avocats.<\/strong><br \/><strong>Pour ce qui est de l\u2019application ou non de la RAS pour les SCP et \u00e0 d\u00e9faut de pr\u00e9cision dans la note<\/strong><br \/><strong>circulaire, nous pouvons penser que les SCP sont dot\u00e9es de la personnalit\u00e9 morale ce qui implique la non<\/strong><br \/><strong>implication de la RAS de 10%. Il s\u2019agit d\u2019un avis \u00e9mis par notre \u00e9quipe de fiscaliste.<\/strong><\/p>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>Retenue \u00e0 la source sur les r\u00e9mun\u00e9rations allou\u00e9es \u00e0 des tiers I. D\u00e9finition : La loi de finances pour l\u2019ann\u00e9e 2023 a institu\u00e9 une retenue \u00e0 la source sur les r\u00e9mun\u00e9rations allou\u00e9es \u00e0 des tiers. Ces r\u00e9mun\u00e9rations sont principalement : Les honoraires contre les services rendus par les personnes exer\u00e7ant des professions lib\u00e9rales. Commissions et<\/p>","protected":false},"author":1,"featured_media":18820,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"_mi_skip_tracking":false,"footnotes":""},"categories":[127],"tags":[],"class_list":["post-18789","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscalite"],"_links":{"self":[{"href":"https:\/\/tyconsulting.ma\/fr\/wp-json\/wp\/v2\/posts\/18789","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/tyconsulting.ma\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/tyconsulting.ma\/fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/tyconsulting.ma\/fr\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/tyconsulting.ma\/fr\/wp-json\/wp\/v2\/comments?post=18789"}],"version-history":[{"count":27,"href":"https:\/\/tyconsulting.ma\/fr\/wp-json\/wp\/v2\/posts\/18789\/revisions"}],"predecessor-version":[{"id":18819,"href":"https:\/\/tyconsulting.ma\/fr\/wp-json\/wp\/v2\/posts\/18789\/revisions\/18819"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/tyconsulting.ma\/fr\/wp-json\/wp\/v2\/media\/18820"}],"wp:attachment":[{"href":"https:\/\/tyconsulting.ma\/fr\/wp-json\/wp\/v2\/media?parent=18789"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tyconsulting.ma\/fr\/wp-json\/wp\/v2\/categories?post=18789"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tyconsulting.ma\/fr\/wp-json\/wp\/v2\/tags?post=18789"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}