{"id":18964,"date":"2023-09-05T22:38:40","date_gmt":"2023-09-05T20:38:40","guid":{"rendered":"https:\/\/tyconsulting.ma\/?p=18964"},"modified":"2023-09-05T22:52:39","modified_gmt":"2023-09-05T20:52:39","slug":"cessation-definitive-dactivite-un-dispositif-fiscal-a-votre-disposition","status":"publish","type":"post","link":"https:\/\/tyconsulting.ma\/fr\/cessation-definitive-dactivite-un-dispositif-fiscal-a-votre-disposition\/","title":{"rendered":"Cessation d\u00e9finitive d\u2019activit\u00e9 :Un dispositif fiscal \u00e0 votre disposition"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"18964\" class=\"elementor elementor-18964\">\n\t\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-1e7e224 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1e7e224\" 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-bec3312\" data-id=\"bec3312\" 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-a54a66c elementor-widget elementor-widget-heading\" data-id=\"a54a66c\" 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\">Cessation d\u00e9finitive d\u2019activit\u00e9 :\nUn dispositif fiscal \u00e0 votre disposition<\/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-55a1d3b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"55a1d3b\" 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-b4bd1cf\" data-id=\"b4bd1cf\" 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-1c2c8f8 elementor-widget elementor-widget-text-editor\" data-id=\"1c2c8f8\" 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>Ce flash info concerne les soci\u00e9t\u00e9s sans activit\u00e9s qui souhaitent cesser d\u00e9finitivement leurs activit\u00e9s sans subir les cons\u00e9quences d\u2019un contr\u00f4le fiscal.<\/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-7998e6f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7998e6f\" 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-6303c00\" data-id=\"6303c00\" 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-a937458 elementor-widget elementor-widget-text-editor\" data-id=\"a937458\" 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>CHAMP D\u2019APPLICATION :<br \/>Les soci\u00e9t\u00e9s n\u2019ayant r\u00e9alis\u00e9es aucun chiffre d\u2019affaires ou ayant pay\u00e9es uniquement le minimum de cotisation minimale durant les quatre derni\u00e8res ann\u00e9es<\/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-bd88180 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"bd88180\" 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-6c32798\" data-id=\"6c32798\" 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-304eba1 elementor-widget elementor-widget-text-editor\" data-id=\"304eba1\" 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>CONDITIONS A RESPECTER AFIN DE BENEFICIER DE LA DISPENSE DU CONTROLE FISCAL :<br \/>\u2666 Souscrire une d\u00e9claration de cessation totale d\u2019activit\u00e9 pr\u00e9vue \u00e0 l\u2019article 150 du CGI ;<br \/>\u2666 Verser volontairement, dans le m\u00eame d\u00e9lai que la d\u00e9claration pr\u00e9c\u00e9demment mentionn\u00e9e, un montant fixe de cinq mille (5.000) dirhams au titre de l&#8217;imp\u00f4t sur les soci\u00e9t\u00e9s ou de l&#8217;imp\u00f4t sur le revenu, selon le cas, pour chaque exercice non prescrit.<\/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-897056e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"897056e\" 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-406ad60\" data-id=\"406ad60\" 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-166e525 elementor-widget elementor-widget-text-editor\" data-id=\"166e525\" 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>DEADLINE POUR DEPOT DE DECLARATION :<br \/>La d\u00e9claration de cession totale d\u2019activit\u00e9 doit \u00eatre d\u00e9pos\u00e9e <span style=\"text-decoration: underline;\">avant la fin de l\u2019ann\u00e9e 2023.<\/span><\/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-084554a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"084554a\" 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-c324792\" data-id=\"c324792\" 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-d89da9c elementor-widget elementor-widget-text-editor\" data-id=\"d89da9c\" 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>POINT D\u2019ATTENTION :<br \/>Les plus-values r\u00e9alis\u00e9es lors de la cession ou du retrait des actifs mat\u00e9riels ou immat\u00e9riels de la soci\u00e9t\u00e9, ainsi que les indemnit\u00e9s re\u00e7ues en \u00e9change de la cessation d&#8217;activit\u00e9 ou du transfert de la client\u00e8le, restent soumises \u00e0 l&#8217;imp\u00f4t selon les r\u00e8gles habituelles, que ce soit \u00e0 l&#8217;imp\u00f4t sur les soci\u00e9t\u00e9s (IS) ou \u00e0 l&#8217;imp\u00f4t sur le revenu (IR), en tant que gains de cession.<\/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-85598dc elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"85598dc\" 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-7450ac9\" data-id=\"7450ac9\" 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-2552eaa elementor-widget elementor-widget-text-editor\" data-id=\"2552eaa\" 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><span style=\"color: #ff0000;\">La dispense du contr\u00f4le fiscal peut \u00eatre remise en question si l&#8217;administration fiscale constate des op\u00e9rations frauduleuses, de falsification ou d&#8217;utilisation de fausses factures.<\/span><\/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>Cessation d\u00e9finitive d\u2019activit\u00e9 : Un dispositif fiscal \u00e0 votre disposition Ce flash info concerne les soci\u00e9t\u00e9s sans activit\u00e9s qui souhaitent cesser d\u00e9finitivement leurs activit\u00e9s sans subir les cons\u00e9quences d\u2019un contr\u00f4le fiscal. CHAMP D\u2019APPLICATION :Les soci\u00e9t\u00e9s n\u2019ayant r\u00e9alis\u00e9es aucun chiffre d\u2019affaires ou ayant pay\u00e9es uniquement le minimum de cotisation minimale durant les quatre derni\u00e8res ann\u00e9es CONDITIONS<\/p>","protected":false},"author":1,"featured_media":18965,"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-18964","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\/18964","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=18964"}],"version-history":[{"count":4,"href":"https:\/\/tyconsulting.ma\/fr\/wp-json\/wp\/v2\/posts\/18964\/revisions"}],"predecessor-version":[{"id":18971,"href":"https:\/\/tyconsulting.ma\/fr\/wp-json\/wp\/v2\/posts\/18964\/revisions\/18971"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/tyconsulting.ma\/fr\/wp-json\/wp\/v2\/media\/18965"}],"wp:attachment":[{"href":"https:\/\/tyconsulting.ma\/fr\/wp-json\/wp\/v2\/media?parent=18964"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tyconsulting.ma\/fr\/wp-json\/wp\/v2\/categories?post=18964"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tyconsulting.ma\/fr\/wp-json\/wp\/v2\/tags?post=18964"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}