{"id":19247,"date":"2023-12-07T14:07:00","date_gmt":"2023-12-07T13:07:00","guid":{"rendered":"https:\/\/tyconsulting.ma\/?p=19247"},"modified":"2023-12-08T17:53:26","modified_gmt":"2023-12-08T16:53:26","slug":"lecheance-fiscale-du-mois-de-decembre-2023","status":"publish","type":"post","link":"https:\/\/tyconsulting.ma\/fr\/lecheance-fiscale-du-mois-de-decembre-2023\/","title":{"rendered":"TYC L\u2019\u00e9ch\u00e9ance fiscale du mois de D\u00e9cembre 2023"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"19247\" class=\"elementor elementor-19247\">\n\t\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-eb02b23 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"eb02b23\" 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-9d5d4f1\" data-id=\"9d5d4f1\" 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-ce42814 elementor-widget elementor-widget-heading\" data-id=\"ce42814\" 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 <br>du mois de D\u00e9cembre 2023<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fb3a408 elementor-widget elementor-widget-html\" data-id=\"fb3a408\" 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; color:white\">\r\n<td style=\"width: 16%; height: 18px; background-color: #0000FF\">Type de d\u2019imp\u00f4t<\/td>\r\n<td style=\"padding : 20px; border: 2px solid;width: 16%; height: 18px; border-color: black; background-color: #0000FF\">Date d\u2019\u00e9ch\u00e9ance<\/td>\r\n\r\n<td style=\"padding : 20px; border: 2px solid; border-color: black; width: 35%; height: 18px; background-color: #0000FF\">Personnes concern\u00e9es<\/td>\r\n  <td style=\"padding : 20px; border: 2px solid; border-color: black; width: 35%; height: 14px; background-color: #0000FF\">D\u00e9claration<\/td>\r\n<\/tr>\r\n<tr style=\"height: 18px;\">\r\n<td style=\"padding : 20px; border: 2px solid; width: 16%; height: 18px; border-color: black; text-align: justify; background-color: #bddddc\">Imp\u00f4t sur les Soci\u00e9t\u00e9s<\/td>\r\n\r\n<td style=\"padding : 20px; border: 2px solid;width: 16%; height: 18px; background-color: #bddddc\">01 janvier 2024<\/td>\r\n<td style=\"padding : 20px; border: 2px solid;width: 35%; height: 18px; background-color: #bddddc\">Les soci\u00e9t\u00e9s imposables ou exon\u00e9r\u00e9es de l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s.<\/td>\r\n  <td style=\"padding : 20px; border: 2px solid;width: 35%; height: 18px; background-color: #bddddc\">- D\u00e9claration de RF \u00e0 souscrire au titre de l\u2019exercice allant du 01\/10\/2022 au 30\/09\/2023<br>\r\n- versement de la CSS sur la base du montant du b\u00e9n\u00e9fice net servant pour le calcul de l\u2019IS et qui est \u00e9gal ou sup\u00e9rieure \u00e0 1.000.000 de dirhams, au titre de l\u2019exercice allant du 01\/10\/2022 au 30\/09\/2023,<br>\r\n- Versement du reliquat de l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s d\u00fb au titre de l\u2019exercice allant du 01\/10\/2022 au 30\/09\/2023<br>\r\n- Versement du 1er acompte provisionnel relatif \u00e0 l\u2019exercice allant du 01\/10\/2023 au 30\/09\/2024 ou versement du minimum de la cotisation minimale de 3.000 dirhams<br>\r\n- Versement du 2\u00e8me acompte provisionnel relatif \u00e0 l\u2019exercice allant du 01\/07\/2023 au 30\/06\/2024<br>\r\n- Versement du 3\u00e8me acompte provisionnel relatif \u00e0 l\u2019exercice allant du 01\/04\/2023 au 31\/03\/2024\r\n<\/td>\r\n<\/tr>\r\n\r\n<tr style=\"height: 18px;\">\r\n<td style=\"padding : 20px; border: 2px solid; width: 16%; height: 18px; border-color: black; text-align: justify; background-color: #bddddc\">Imp\u00f4t sur les Soci\u00e9t\u00e9s<\/td>\r\n\r\n<td style=\"padding : 20px; border: 2px solid;width: 16%; height: 18px; background-color: #bddddc\">01 janvier 20244<\/td>\r\n<td style=\"padding : 20px; border: 2px solid;width: 35%; height: 18px; background-color: #bddddc\">Les soci\u00e9t\u00e9s imposables au titre de l\u2019exercice allant du 01\/01\/2023 au 31\/12\/2023<\/td>\r\n  <td style=\"padding : 20px; border: 2px solid;width: 35%; height: 18px; background-color: #bddddc\">Versement du 4\u00e8me acompte provisionnel\r\n<\/td>\r\n<\/tr>\r\n<tr style=\"height: 18px;\">\r\n<td style=\"padding : 20px; border: 2px solid; width: 16%; height: 18px; border-color: black; text-align: justify; background-color: #bddddc\">Imp\u00f4t sur les Soci\u00e9t\u00e9s<\/td>\r\n\r\n<td style=\"padding : 20px; border: 2px solid;width: 16%; height: 18px; background-color: #bddddc\">01 janvier 2024<\/td>\r\n<td style=\"padding : 20px; border: 2px solid;width: 35%; height: 18px; background-color: #bddddc\">Les soci\u00e9t\u00e9s imposables ou exon\u00e9r\u00e9es de l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s<\/td>\r\n  <td style=\"padding : 20px; border: 2px solid;width: 35%; height: 18px; background-color: #bddddc\">-\tD\u00e9claration par les contribuables r\u00e9sidants ayant une activit\u00e9 au Maroc des r\u00e9mun\u00e9rations vers\u00e9es, mis \u00e0 disposition ou inscrites en compte des personnes non r\u00e9sidentes pour l\u2019exercice allant du 01\/08\/2022 au 30\/09\/2023<br>\r\n-\tVersement de la retenue \u00e0 la source op\u00e9r\u00e9e sur les r\u00e9mun\u00e9rations vers\u00e9es, mis \u00e0 disposition ou inscrit en compte des personnes non r\u00e9sidentes au cours du mois de novembre 2023 par les contribuables payant ou intervenant dans le paiement desdites r\u00e9mun\u00e9rations.\r\n\r\n<\/td>\r\n<\/tr>\r\n\r\n<tr style=\"height: 18px;\">\r\n<td style=\"padding : 20px; border: 2px solid; width: 16%; height: 18px; border-color: black; text-align: justify; background-color: #bddddc\">Imp\u00f4t sur les Soci\u00e9t\u00e9s<\/td>\r\n\r\n<td style=\"padding : 20px; border: 2px solid;width: 16%; height: 18px; background-color: #bddddc\">18 d\u00e9cembre 2023<\/td>\r\n<td style=\"padding : 20px; border: 2px solid;width: 35%; height: 18px; background-color: #bddddc\">Les soci\u00e9t\u00e9s imposables au titre de l\u2019exercice allant du 01\/01\/2023 au 31\/12\/2023<\/td>\r\n  <td style=\"padding : 20px; border: 2px solid;width: 35%; height: 18px; background-color: #bddddc\">D\u00e9claration de la dispense du versement du 4\u00e8me Acompte.\r\n<\/td>\r\n<\/tr>\r\n<tr style=\"height: 18px;\">\r\n<td style=\"padding : 20px; border: 2px solid; width: 16%; height: 18px; border-color: black; text-align: justify; background-color: #bddddc\">Imp\u00f4t sur les Soci\u00e9t\u00e9s<\/td>\r\n\r\n<td style=\"padding : 20px; border: 2px solid;width: 16%; height: 18px; background-color: #bddddc\">01 janvier 2024<\/td>\r\n<td style=\"padding : 20px; border: 2px solid;width: 35%; height: 18px; background-color: #bddddc\">Toutes les personnes morales de droit marocain<\/td>\r\n  <td style=\"padding : 20px; border: 2px solid;width: 35%; height: 18px; background-color: #bddddc\">Versement de la retenue \u00e0 la source op\u00e9r\u00e9e sur les produits de placement \u00e0 revenus fixes vers\u00e9s, mis \u00e0 disposition ou inscrit en compte des b\u00e9n\u00e9ficiaires au cours du mois de novembre 2023 par les \u00e9tablissements de cr\u00e9dit publics et priv\u00e9s, les soci\u00e9t\u00e9s et les \u00e9tablissements\r\n<\/td>\r\n<\/tr>\r\n<tr style=\"height: 18px;\">\r\n<td style=\"padding : 20px; border: 2px solid; width: 16%; height: 18px; border-color: black; text-align: justify; background-color: #bddddc\">Imp\u00f4t sur les Soci\u00e9t\u00e9s<\/td>\r\n\r\n<td style=\"padding : 20px; border: 2px solid;width: 16%; height: 18px; background-color: #bddddc\">01 janvier 2024<\/td>\r\n<td style=\"padding : 20px; border: 2px solid;width: 35%; height: 18px; background-color: #bddddc\">Toutes les personnes morales de droit marocain<\/td>\r\n  <td style=\"padding : 20px; border: 2px solid;width: 35%; height: 18px; background-color: #bddddc\">Versement de la retenue \u00e0 la source op\u00e9r\u00e9e sur les produits des actions parts sociales et revenus assimil\u00e9s vers\u00e9s, mis \u00e0 disposition ou inscrit en compte des b\u00e9n\u00e9ficiaires au Maroc ou \u00e0 l\u2019\u00e9tranger au cours du mois de Novembre 2023, par les \u00e9tablissements de cr\u00e9dit publics et priv\u00e9s, les soci\u00e9t\u00e9s et \u00e9tablissements\r\n<\/td>\r\n<\/tr>\r\n<tr style=\"height: 18px;\">\r\n<td style=\"padding : 20px; border: 2px solid; width: 16%; height: 18px; border-color: black; text-align: justify; background-color: #bddddc\">Imp\u00f4t sur les Soci\u00e9t\u00e9s<\/td>\r\n\r\n<td style=\"padding : 20px; border: 2px solid;width: 16%; height: 18px; background-color: #bddddc\">01 janvier 2024<\/td>\r\n<td style=\"padding : 20px; border: 2px solid;width: 35%; height: 18px; background-color: #bddddc\">Les cliniques et \u00e9tablissements assimil\u00e9s<\/td>\r\n  <td style=\"padding : 20px; border: 2px solid;width: 35%; height: 18px; background-color: #bddddc\">-\tD\u00e9claration pour les actes chirurgicaux et m\u00e9dicaux que les m\u00e9decins soumis \u00e0 la taxe professionnelle y ont effectu\u00e9s au cours de l\u2019exercice allant 01\/10\/2022 au 30\/09\/2023<br>\r\n-\tD\u00e9claration pour les honoraires et r\u00e9mun\u00e9rations qu\u2019ils ont vers\u00e9s aux m\u00e9decins non soumis \u00e0 la taxe professionnelle qui y ont exerc\u00e9 au cours de l\u2019exercice allant du 01\/10\/2022 au 30\/09\/2023<br>\r\n-\tVersement de l\u2019imp\u00f4t sur le revenu retenu \u00e0 la source sur les honoraires et r\u00e9mun\u00e9rations vers\u00e9s, au cours du mois de novembre 2023, aux m\u00e9decins non soumis \u00e0 la taxe professionnelle qui y effectuent des actes m\u00e9dicaux ou chirurgicaux\r\n\r\n<\/td>\r\n<\/tr>\r\n\r\n\r\n<tr style=\"height: 18px;\">\r\n<td style=\"padding : 20px; border: 2px solid; width: 16%; height: 18px; border-color: black; text-align: justify; background-color: #bddddc\">Imp\u00f4t sur les Soci\u00e9t\u00e9s<\/td>\r\n\r\n<td style=\"padding : 20px; border: 2px solid;width: 16%; height: 18px; background-color: #bddddc\">01 janvier 2024<\/td>\r\n<td style=\"padding : 20px; border: 2px solid;width: 35%; height: 18px; background-color: #bddddc\">Les soci\u00e9t\u00e9s non r\u00e9sidentes, n\u2019ayant pas d\u2019\u00e9tablissement au Maroc<\/td>\r\n  <td style=\"padding : 20px; border: 2px solid;width: 35%; height: 18px; background-color: #bddddc\">-\tD\u00e9claration \u00e0 souscrire au titre des plus-values r\u00e9sultant des cessions des valeurs mobili\u00e8res r\u00e9alis\u00e9es au Maroc au cours du mois de novembre 2023<br>\r\n-\tVersement de l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s d\u00fb sur les cessions de valeurs mobili\u00e8res r\u00e9alis\u00e9es au cours du mois de novembre 2023 en accompagnement de la d\u00e9claration des plus-values pr\u00e9cit\u00e9e\r\n\r\n<\/td>\r\n<\/tr>\r\n\r\n\r\n<tr style=\"height: 18px;\">\r\n<td style=\"padding : 20px; border: 2px solid; width: 16%; height: 18px; border-color: black; text-align: justify; background-color: #bddddc\">Taxe sur la Valeur Ajout\u00e9e<\/td>\r\n\r\n<td style=\"padding : 20px; border: 2px solid;width: 16%; height: 18px; background-color: #bddddc\">01 janvier 2024<\/td>\r\n<td style=\"padding : 20px; border: 2px solid;width: 35%; height: 18px; background-color: #bddddc\">Toutes les personnes morales de droit marocain<\/td>\r\n  <td style=\"padding : 20px; border: 2px solid;width: 35%; height: 18px; background-color: #bddddc\">T\u00e9l\u00e9 d\u00e9claration mensuelle et t\u00e9l\u00e9paiement De la TVA du mois de Novembre 2023 accompagn\u00e9e le cas \u00e9ch\u00e9ant de la liste des contribuables non-r\u00e9sidents\r\n<\/td>\r\n<\/tr>\r\n\r\n<tr style=\"height: 18px;\">\r\n<td style=\"padding : 20px; border: 2px solid; width: 16%; height: 18px; border-color: black; text-align: justify; background-color: #bddddc\">Droits de timbre<\/td>\r\n\r\n<td style=\"padding : 20px; border: 2px solid;width: 16%; height: 18px; background-color: #bddddc\">01 janvier 2024<\/td>\r\n<td style=\"padding : 20px; border: 2px solid;width: 35%; height: 18px; background-color: #bddddc\">Toutes les personnes morales de droit marocain<\/td>\r\n  <td style=\"padding : 20px; border: 2px solid;width: 35%; height: 18px; background-color: #bddddc\">D\u00e9claration et paiement des droits de timbres du mois de novembre 2023\r\n<\/td>\r\n<\/tr>\r\n<tr style=\"height: 18px;\">\r\n<td style=\"padding : 20px; border: 2px solid; width: 16%; height: 18px; border-color: black; text-align: justify; background-color: #bddddc\">Droits de timbre<\/td>\r\n\r\n<td style=\"padding : 20px; border: 2px solid;width: 16%; height: 18px; background-color: #bddddc\">01 janvier 2024<\/td>\r\n<td style=\"padding : 20px; border: 2px solid;width: 35%; height: 18px; background-color: #bddddc\">Les annonceurs de publicit\u00e9 sur \u00e9cran<\/td>\r\n  <td style=\"padding : 20px; border: 2px solid;width: 35%; height: 18px; background-color: #bddddc\">D\u00e9claration et paiement des droits de timbre au taux de 5% sur les annonces publicitaires sur \u00e9cran\r\n<\/td>\r\n<\/tr>\r\n<tr style=\"height: 18px;\">\r\n<td style=\"padding : 20px; border: 2px solid; width: 16%; height: 18px; border-color: black; text-align: justify; background-color: #bddddc\">Imp\u00f4t sur le revenu<\/td>\r\n\r\n<td style=\"padding : 20px; border: 2px solid;width: 16%; height: 18px; background-color: #bddddc\">01 janvier 2024<\/td>\r\n<td style=\"padding : 20px; border: 2px solid;width: 35%; height: 18px; background-color: #bddddc\">Toutes les personnes morales de droit marocain<\/td>\r\n  <td style=\"padding : 20px; border: 2px solid;width: 35%; height: 18px; background-color: #bddddc\">Versement de l\u2019IR sur salaires retenu \u00e0 la source au titre du mois Novembre 2023\r\n<\/td>\r\n<\/tr>\r\n<tr style=\"height: 18px;\">\r\n<td style=\"padding : 20px; border: 2px solid; width: 16%; height: 18px; border-color: black; text-align: justify; background-color: #bddddc\">Imp\u00f4t sur le revenu<\/td>\r\n\r\n<td style=\"padding : 20px; border: 2px solid;width: 16%; height: 18px; background-color: #bddddc\">01 janvier 2024<\/td>\r\n<td style=\"padding : 20px; border: 2px solid;width: 35%; height: 18px; background-color: #bddddc\">Les personnes physiques r\u00e9sidentes ou ayant une activit\u00e9 au Maroc, pour les r\u00e9mun\u00e9rations vers\u00e9es \u00e0 des personnes physiques non r\u00e9sidentes au Maroc.<\/td>\r\n  <td style=\"padding : 20px; border: 2px solid;width: 35%; height: 18px; background-color: #bddddc\">Versement de l\u2019IR retenu \u00e0 la source sur les r\u00e9mun\u00e9rations vers\u00e9es \u00e0 des personnes physiques non r\u00e9sidentes au Maroc.au titre du mois Novembre 2023\r\n<\/td>\r\n<\/tr>\r\n<tr style=\"height: 18px;\">\r\n<td style=\"padding : 20px; border: 2px solid; width: 16%; height: 18px; border-color: black; text-align: justify; background-color: #bddddc\">Imp\u00f4t sur le Revenu<\/td>\r\n\r\n<td style=\"padding : 20px; border: 2px solid;width: 16%; height: 18px; background-color: #bddddc\">01 janvier 2024<\/td>\r\n<td style=\"padding : 20px; border: 2px solid;width: 35%; height: 18px; background-color: #bddddc\">Les personnes morales de droit public ou priv\u00e9 ainsi que les personnes physiques dont les revenus professionnels sont d\u00e9termin\u00e9s selon le r\u00e9gime du r\u00e9sultat net r\u00e9el ou celui du r\u00e9sultat net simplifi\u00e9<\/td>\r\n  <td style=\"padding : 20px; border: 2px solid;width: 35%; height: 18px; background-color: #bddddc\">Versement de la retenue \u00e0 la source au titre des revenus fonciers vers\u00e9s \u00e0 des personnes physiques au titre de Novembre 2023\r\n<\/td>\r\n<\/tr>\r\n<tr style=\"height: 18px;\">\r\n<td style=\"padding : 20px; border: 2px solid; width: 16%; height: 18px; border-color: black; text-align: justify; background-color: #bddddc\">Imp\u00f4t sur le Revenu<\/td>\r\n\r\n<td style=\"padding : 20px; border: 2px solid;width: 16%; height: 18px; background-color: #bddddc\">01 janvier 2024<\/td>\r\n<td style=\"padding : 20px; border: 2px solid;width: 35%; height: 18px; background-color: #bddddc\">Les cliniques et \u00e9tablissements assimil\u00e9s,<\/td>\r\n  <td style=\"padding : 20px; border: 2px solid;width: 35%; height: 18px; background-color: #bddddc\">Versement de l\u2019IR retenu \u00e0 la source sur les honoraires et r\u00e9mun\u00e9rations vers\u00e9s aux m\u00e9decins non patentables qui effectuent des actes m\u00e9dicaux ou chirurgicaux dans ces cliniques et \u00e9tablissements au titre du mois de novembre 2023\r\n\r\n<\/td>\r\n<\/tr>\r\n<tr style=\"height: 18px;\">\r\n<td style=\"padding : 20px; border: 2px solid; width: 16%; height: 18px; border-color: black; text-align: justify; background-color: #bddddc\">Imp\u00f4t sur le Revenu<\/td>\r\n\r\n<td style=\"padding : 20px; border: 2px solid;width: 16%; height: 18px; background-color: #bddddc\">01 janvier 2024<\/td>\r\n<td style=\"padding : 20px; border: 2px solid;width: 35%; height: 18px; background-color: #bddddc\">Les soci\u00e9t\u00e9s d\u00e9bitrices, pour la distribution, l\u2019inscription en compte ou la mise \u00e0 la disposition de :<br>\r\n* produits d\u2019actions, parts sociales et revenus assimil\u00e9s ;<br>\r\n* produits de placements \u00e0 revenu fixe.\r\n<\/td>\r\n  <td style=\"padding : 20px; border: 2px solid;width: 35%; height: 18px; background-color: #bddddc\">Versement de l\u2019IR retenu \u00e0 la source au titre du mois de Novembre 2023\r\n<\/td>\r\n<\/tr>\r\n<tr style=\"height: 18px;\">\r\n<td style=\"padding : 20px; border: 2px solid; width: 16%; height: 18px; border-color: black; text-align: justify; background-color: #bddddc\">Imp\u00f4t sur le Revenu<\/td>\r\n\r\n<td style=\"padding : 20px; border: 2px solid;width: 16%; height: 18px; background-color: #bddddc\">01 janvier 2024<\/td>\r\n<td style=\"padding : 20px; border: 2px solid;width: 35%; height: 18px; background-color: #bddddc\">Les personnes morales de droit public ou priv\u00e9 ainsi que les personnes physiques dont les revenus professionnels sont d\u00e9termin\u00e9s selon le r\u00e9gime du r\u00e9sultat net r\u00e9el ou celui du r\u00e9sultat net simplifi\u00e9<\/td>\r\n  <td style=\"padding : 20px; border: 2px solid;width: 35%; height: 18px; background-color: #bddddc\">Versement de la retenue \u00e0 la source au titre des r\u00e9mun\u00e9rations allou\u00e9es \u00e0 des tiers au titre de Novembre 2023\r\n<\/td>\r\n<\/tr>\r\n<tr style=\"height: 18px;\">\r\n<td style=\"padding : 20px; border: 2px solid; width: 16%; height: 18px; border-color: black; text-align: justify; background-color: #bddddc\">Imp\u00f4t sur le Revenu<\/td>\r\n\r\n<td style=\"padding : 20px; border: 2px solid;width: 16%; height: 18px; background-color: #bddddc\">01 janvier 2024<\/td>\r\n<td style=\"padding : 20px; border: 2px solid;width: 35%; height: 18px; background-color: #bddddc\">Les interm\u00e9diaires financiers habilit\u00e9s teneurs de comptes titres.<\/td>\r\n  <td style=\"padding : 20px; border: 2px solid;width: 35%; height: 18px; background-color: #bddddc\">Versement de l\u2019IR retenu \u00e0 la source au titre des profits de cessions de valeurs mobili\u00e8res intervenues en Novembre 2023.\r\n<\/td>\r\n<\/tr>\r\n<tr style=\"height: 18px;\">\r\n<td style=\"padding : 20px; border: 2px solid; width: 16%; height: 18px; 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2023\r\n<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<br>\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 D\u00e9cembre 2023 Type de d\u2019imp\u00f4t Date d\u2019\u00e9ch\u00e9ance Personnes concern\u00e9es D\u00e9claration Imp\u00f4t sur les Soci\u00e9t\u00e9s 01 janvier 2024 Les soci\u00e9t\u00e9s imposables ou exon\u00e9r\u00e9es de l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s. &#8211; D\u00e9claration de RF \u00e0 souscrire au titre de l\u2019exercice allant du 01\/10\/2022 au 30\/09\/2023 &#8211; versement de la CSS sur la base<\/p>","protected":false},"author":1,"featured_media":19267,"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-19247","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 D\u00e9cembre 2023 Type de d\u2019imp\u00f4t Date d\u2019\u00e9ch\u00e9ance Personnes concern\u00e9es D\u00e9claration Imp\u00f4t sur les Soci\u00e9t\u00e9s 01 janvier 2024 Les soci\u00e9t\u00e9s imposables ou exon\u00e9r\u00e9es de l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s. - D\u00e9claration de RF \u00e0 souscrire au titre de l\u2019exercice allant du 01\/10\/2022 au 30\/09\/2023 - versement de la CSS sur la 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