{"id":18900,"date":"2023-06-07T22:24:58","date_gmt":"2023-06-07T20:24:58","guid":{"rendered":"https:\/\/tyconsulting.ma\/?p=18900"},"modified":"2023-06-07T22:55:01","modified_gmt":"2023-06-07T20:55:01","slug":"lecheance-fiscale-du-mois-de-juin-2023","status":"publish","type":"post","link":"https:\/\/tyconsulting.ma\/fr\/lecheance-fiscale-du-mois-de-juin-2023\/","title":{"rendered":"L\u2019\u00e9ch\u00e9ance fiscale du mois de JUIN 2023"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"18900\" class=\"elementor elementor-18900\">\n\t\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-0831bbb elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0831bbb\" 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-3ec887a\" data-id=\"3ec887a\" 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-dd52c61 elementor-widget elementor-widget-heading\" data-id=\"dd52c61\" 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\">L\u2019\u00e9ch\u00e9ance fiscale du mois de JUIN 2023<\/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-8ccdc07 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8ccdc07\" 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-418e74b\" data-id=\"418e74b\" 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-e3ff3d0 elementor-widget elementor-widget-html\" data-id=\"e3ff3d0\" 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 style=\"font-weight: 600; font-size: 18px; font-family: Arial bold;\">\r\n<tr style=\"height: 18px; text-align: center;\">\r\n<td style=\"padding : 20px; border: 2px solid; border-color: black; width: 10%; height: 18px; background-color: #1da2d8\">Type de d\u2019imp\u00f4t<\/td>\r\n<td style=\"padding : 20px; border: 2px solid; width: 3%; height: 18px; border-color: black; background-color: #1da2d8\">Date<br>\r\nd\u2019\u00e9ch\u00e9ance<\/td>\r\n<td style=\"padding : 20px; border: 2px solid; border-color: black; width: 10%; height: 18px; background-color: #1da2d8\">Personnes concern\u00e9es<\/td>\r\n<td style=\"width: 25%; height: 18px; background-color: #1da2d8\">D\u00e9claration<\/td>\r\n<\/tr>\r\n<tr style=\"height: 18px;\">\r\n<td style=\"padding : 10px; border: 2px solid; width: 10%; height: 18px; border-color: black; text-align: justify; background-color: #bcdaf5\">Imp\u00f4t sur les Soci\u00e9t\u00e9s <\/td>\r\n<td style=\"padding : 10px; border: 2px solid;width: 3%; height: 18px; background-color: #bcdaf5\">30 juin<\/td>\r\n<td style=\"padding :10px; border: 2px solid;width: 10%; height: 18px; background-color: #bcdaf5\">Les soci\u00e9t\u00e9s imposables ou exon\u00e9r\u00e9es\r\nde l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s au titre de\r\nl\u2019exercice allant du 1\/4\/2022 au\r\n31\/3\/2023<\/td>\r\n<td style=\"padding : 10px; border: 2px solid;width: 25%; height: 18px; background-color: #bcdaf5\">D\u00e9claration du r\u00e9sultat fiscal et versement de la CSS sur\r\nla base du montant du b\u00e9n\u00e9fice net servant pour le calcul\r\nde l\u2019IS et qui est \u00e9gal ou sup\u00e9rieure \u00e0 1.000.000 de\r\ndirhams, au titre du dernier exercice clos, Versement du\r\nreliquat de l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s d\u00fb au titre de\r\nl\u2019exercice allant du 1\/4\/2022 au 31\/3\/2023, Versement\r\ndu 1er acompte provisionnel relatif \u00e0 l\u2019exercice allant du\r\n1\/4\/2023 au 31\/3\/2024 avec un versement minimum de\r\nla cotisation minimale de 3.000 dirhams.<\/td>\r\n<\/tr>\r\n<tr style=\"height: 18px;\">\r\n<td style=\"padding : 10px; border: 2px solid; width: 10%; height: 18px; border-color: black; text-align: justify; background-color: #bcdaf5\">Imp\u00f4t sur les Soci\u00e9t\u00e9s<\/td>\r\n<td style=\"padding : 10px; border: 2px solid;width: 3%; height: 18px; background-color: #bcdaf5\">30 juin<\/td>\r\n<td style=\"padding :10px; border: 2px solid;width: 10%; height: 18px; background-color: #bcdaf5\">Les soci\u00e9t\u00e9s imposables ou exon\u00e9r\u00e9es\r\nde l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s au titre de\r\nl\u2019exercice allant du 01\/01\/2022 au 31\/12\/2022<\/td>\r\n<td style=\"padding : 10px; border: 2px solid;width: 25%; height: 18px; background-color: #bcdaf5\">Versement du deuxi\u00e8me acompte de l\u2019ann\u00e9e 2023<\/td>\r\n<\/tr>\r\n\r\n<tr style=\"height: 18px;\">\r\n<td style=\"padding : 10px; border: 2px solid; width: 10%; height: 18px; border-color: black; text-align: justify; background-color: #bcdaf5\">Taxe sur la Valeur Ajout\u00e9e<\/td>\r\n<td style=\"padding : 10px; border: 2px solid;width: 3%; height: 18px; background-color: #bcdaf5\">30 juin<\/td>\r\n<td style=\"padding :10px; border: 2px solid;width: 10%; height: 18px; background-color: #bcdaf5\">Toutes les personnes morales de droit\r\nmarocain<\/td>\r\n<td style=\"padding : 10px; border: 2px solid;width: 25%; height: 18px; background-color: #bcdaf5\">T\u00e9l\u00e9 d\u00e9claration mensuelle et t\u00e9l\u00e9paiement De la TVA du mois Mai 2023<\/td>\r\n<\/tr>\r\n\r\n<tr style=\"height: 18px;\">\r\n<td style=\"padding : 10px; border: 2px solid; width: 10%; height: 18px; border-color: black; text-align: justify; background-color: #bcdaf5\">Droits de timbre<\/td>\r\n<td style=\"padding : 10px; border: 2px solid;width: 3%; height: 18px; background-color: #bcdaf5\">30 juin<\/td>\r\n<td style=\"padding :10px; border: 2px solid;width: 10%; height: 18px; background-color: #bcdaf5\">Toutes les personnes morales de droit marocain<\/td>\r\n<td style=\"padding : 10px; border: 2px solid;width: 25%; height: 18px; background-color: #bcdaf5\">D\u00e9claration et paiement des droits de timbres du mois\r\nde Mai 2023\r\n<\/td>\r\n<\/tr>\r\n\r\n<tr style=\"height: 18px;\">\r\n<td style=\"padding : 10px; border: 2px solid; width: 10%; height: 18px; border-color: black; text-align: justify; background-color: #bcdaf5\">Imp\u00f4t sur le revenu<\/td>\r\n<td style=\"padding : 10px; border: 2px solid;width: 3%; height: 18px; background-color: #bcdaf5\">30 juin<\/td>\r\n<td style=\"padding :10px; border: 2px solid;width: 10%; height: 18px; background-color: #bcdaf5\">Toutes les personnes morales de droit\r\nmarocain<\/td>\r\n<td style=\"padding : 10px; border: 2px solid;width: 25%; height: 18px; background-color: #bcdaf5\">Versement de l\u2019IR sur salaires retenu \u00e0 la source au titre\r\ndu mois de mai 2023<\/td>\r\n<\/tr>\r\n<tr style=\"height: 18px;\">\r\n<td style=\"padding : 10px; border: 2px solid; width: 10%; height: 18px; border-color: black; text-align: justify; background-color: #bcdaf5\">Imp\u00f4t sur le revenu<\/td>\r\n<td style=\"padding : 10px; border: 2px solid;width: 3%; height: 18px; background-color: #bcdaf5\">30 juin<\/td>\r\n<td style=\"padding :10px; border: 2px solid;width: 10%; height: 18px; background-color: #bcdaf5\">Toutes les personnes morales de droit\r\nmarocain<\/td>\r\n<td style=\"padding : 10px; border: 2px solid;width: 25%; height: 18px; background-color: #bcdaf5\">Versement de l\u2019IR retenu \u00e0 la source au titre du mois\r\nde Mai 2023\r\n<\/td>\r\n<\/tr>\r\n<tr style=\"height: 18px;\">\r\n<td style=\"padding : 10px; border: 2px solid; width: 10%; height: 18px; border-color: black; text-align: justify; background-color: #bcdaf5\">Imp\u00f4t sur le revenu<\/td>\r\n<td style=\"padding : 10px; border: 2px solid;width: 3%; height: 18px; background-color: #bcdaf5\">30 juin<\/td>\r\n<td style=\"padding :10px; border: 2px solid;width: 10%; height: 18px; background-color: #bcdaf5\">Les personnes physiques r\u00e9sidentes ou\r\nayant une activit\u00e9 au Maroc, pour les\r\nr\u00e9mun\u00e9rations vers\u00e9s \u00e0 des personnes\r\nphysiques non r\u00e9sidentes au Maroc.<\/td>\r\n<td style=\"padding : 10px; border: 2px solid;width: 25%; height: 18px; background-color: #bcdaf5\">Versement de l\u2019IR retenu \u00e0 la source au titre du mois\r\nde Mai 2023<\/td>\r\n<\/tr>\r\n<tr style=\"height: 18px;\">\r\n<td style=\"padding : 10px; border: 2px solid; width: 10%; height: 18px; border-color: black; text-align: justify; background-color: #bcdaf5\">Imp\u00f4t sur le revenu<\/td>\r\n<td style=\"padding : 10px; border: 2px solid;width: 3%; height: 18px; background-color: #bcdaf5\">30 juin<\/td>\r\n<td style=\"padding :10px; border: 2px solid;width: 10%; height: 18px; background-color: #bcdaf5\">Les personnes morales de droit public\r\nou priv\u00e9 ainsi que par des personnes\r\nphysiques dont les revenus\r\nprofessionnels sont d\u00e9termin\u00e9s selon\r\nle r\u00e9gime du r\u00e9sultat net r\u00e9el ou celui\r\ndu r\u00e9sultat net simplifi\u00e9<\/td>\r\n<td style=\"padding : 10px; border: 2px solid;width: 25%; height: 18px; background-color: #bcdaf5\">Versement de la retenue \u00e0 la source au titre des revenus\r\nfonciers vers\u00e9s \u00e0 des personnes physiques au titre de Mai\r\n2023<\/td>\r\n<\/tr>\r\n<tr style=\"height: 18px;\">\r\n<td style=\"padding : 10px; border: 2px solid; width: 10%; height: 18px; border-color: black; text-align: justify; background-color: #bcdaf5\">Imp\u00f4t sur le revenu<\/td>\r\n<td style=\"padding : 10px; border: 2px solid;width: 3%; height: 18px; background-color: #bcdaf5\">30 juin<\/td>\r\n<td style=\"padding :10px; border: 2px solid;width: 10%; height: 18px; background-color: #bcdaf5\">Les personnes morales de droit public\r\nou priv\u00e9 ainsi que par des personnes\r\nphysiques dont les revenus\r\nprofessionnels sont d\u00e9termin\u00e9s selon\r\nle r\u00e9gime du r\u00e9sultat net r\u00e9el ou celui\r\ndu r\u00e9sultat net simplifi\u00e9\r\n<\/td>\r\n<td style=\"padding : 10px; border: 2px solid;width: 25%; height: 18px; background-color: #bcdaf5\">Versement de l\u2019IR retenu \u00e0 la source sur les\r\nr\u00e9mun\u00e9rations allou\u00e9es \u00e0 des tiers au titre du mois\r\nde Mai 2023\r\n<\/td>\r\n<\/tr>\r\n<tr style=\"height: 18px;\">\r\n<td style=\"padding : 10px; border: 2px solid; width: 10%; height: 18px; border-color: black; text-align: justify; background-color: #bcdaf5\">Imp\u00f4t sur le revenu<\/td>\r\n<td style=\"padding : 10px; border: 2px solid;width: 3%; height: 18px; background-color: #bcdaf5\">30 juin<\/td>\r\n<td style=\"padding :10px; border: 2px solid;width: 10%; height: 18px; background-color: #bcdaf5\">Les cliniques et \u00e9tablissements\r\nassimil\u00e9s, pour les honoraires et\r\nr\u00e9mun\u00e9rations vers\u00e9s aux m\u00e9decins\r\nnon patentables qui effectuent des\r\nactes m\u00e9dicaux ou chirurgicaux dans\r\nces cliniques et \u00e9tablissements.<\/td>\r\n<td style=\"padding : 10px; border: 2px solid;width: 25%; height: 18px; background-color: #bcdaf5\">Versement de l\u2019IR retenu \u00e0 la source au titre du mois\r\nde Mai 2023<\/td>\r\n<\/tr>\r\n<tr style=\"height: 18px;\">\r\n<td style=\"padding : 10px; border: 2px solid; width: 10%; height: 18px; border-color: black; text-align: justify; background-color: #bcdaf5\">Imp\u00f4t sur le revenu<\/td>\r\n<td style=\"padding : 10px; border: 2px solid;width: 3%; height: 18px; background-color: #bcdaf5\">30 juin<\/td>\r\n<td style=\"padding :10px; border: 2px solid;width: 10%; height: 18px; background-color: #bcdaf5\">Les soci\u00e9t\u00e9s d\u00e9bitrices, pour la\r\ndistribution, l\u2019inscription en compte ou\r\nla mise \u00e0 la disposition de :\r\n* produits d\u2019actions, parts sociales et\r\nrevenus assimil\u00e9s;\r\n* produits de placements \u00e0 revenu\r\nfixe.<\/td>\r\n<td style=\"padding : 10px; border: 2px solid;width: 25%; height: 18px; background-color: #bcdaf5\">Versement de l\u2019IR retenu \u00e0 la source au titre du mois de\r\nMai 2023<\/td>\r\n<\/tr>\r\n<tr style=\"height: 18px;\">\r\n<td style=\"padding : 10px; border: 2px solid; width: 10%; height: 18px; border-color: black; text-align: justify; background-color: #bcdaf5\">Imp\u00f4t sur le revenu<\/td>\r\n<td style=\"padding : 10px; border: 2px solid;width: 3%; height: 18px; background-color: #bcdaf5\">30 juin<\/td>\r\n<td style=\"padding :10px; border: 2px solid;width: 10%; height: 18px; background-color: #bcdaf5\">Les interm\u00e9diaires financiers habilit\u00e9s\r\nteneurs de comptes titres doivent\r\nverser la retenue \u00e0 la source sur les\r\nprofits de cessions de valeurs\r\nmobili\u00e8res intervenues en Mai 2023.<\/td>\r\n<td style=\"padding : 10px; border: 2px solid;width: 25%; height: 18px; background-color: #bcdaf5\">Versement de l\u2019IR retenu \u00e0 la source au titre des profits\r\nde capitaux mobiliers<\/td>\r\n<\/tr>\r\n<tr style=\"height: 18px;\">\r\n<td style=\"padding : 10px; border: 2px solid; width: 10%; height: 18px; border-color: black; text-align: justify; background-color: #bcdaf5\">Imp\u00f4t sur le revenu<\/td>\r\n<td style=\"padding : 10px; border: 2px solid;width: 3%; height: 18px; background-color: #bcdaf5\">30 juin<\/td>\r\n<td style=\"padding :10px; border: 2px solid;width: 10%; height: 18px; background-color: #bcdaf5\">Les propri\u00e9taires, les usufruitiers et les\r\nredevables de l\u2019imp\u00f4t en ce qui concerne les cessions de biens\r\nimmeubles ou de droits r\u00e9els s\u2019y\r\nrattachant, doivent remettre contre\r\nr\u00e9c\u00e9piss\u00e9 une d\u00e9claration au receveur\r\nde l\u2019administration fiscale relative \u00e0 la\r\ncession intervenue en Mai 2023.<\/td>\r\n<td style=\"padding : 10px; border: 2px solid;width: 25%; height: 18px; background-color: #bcdaf5\">T\u00e9l\u00e9 d\u00e9claration et t\u00e9l\u00e9paiement des profits immobiliers\r\ndu mois Mai 2023<\/td>\r\n<\/tr>\r\n\r\n\r\n<\/tbody>\r\n<\/table>\r\n\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>L\u2019\u00e9ch\u00e9ance fiscale du mois de JUIN 2023 Type de d\u2019imp\u00f4t Date d\u2019\u00e9ch\u00e9ance Personnes concern\u00e9es D\u00e9claration Imp\u00f4t sur les Soci\u00e9t\u00e9s 30 juin Les soci\u00e9t\u00e9s imposables ou exon\u00e9r\u00e9es de l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s au titre de l\u2019exercice allant du 1\/4\/2022 au 31\/3\/2023 D\u00e9claration du r\u00e9sultat fiscal et versement de la CSS sur la base du montant du<\/p>","protected":false},"author":1,"featured_media":18904,"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-18900","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscalite"],"aioseo_notices":[],"aioseo_head":"\n\t\t<!-- All in One SEO Pro 4.4.8 - aioseo.com -->\n\t\t<meta name=\"description\" content=\"L\u2019\u00e9ch\u00e9ance fiscale du mois de JUIN 2023 Type de d\u2019imp\u00f4t Date d\u2019\u00e9ch\u00e9ance Personnes concern\u00e9es D\u00e9claration Imp\u00f4t sur les Soci\u00e9t\u00e9s 30 juin Les soci\u00e9t\u00e9s imposables ou exon\u00e9r\u00e9es de l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s au titre de 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