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إصدار نسخة 2026 من المدونة العامة للضرائب مع إدراج تعديلات قانون المالية الجديد

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إصدار نسخة 2026 من المدونة العامة للضرائب مع إدراج تعديلات قانون المالية الجديد

إصدار نسخة 2026 من المدونة العامة للضرائب مع إدراج تعديلات قانون المالية الجديد

جريدة تارودانت بريس الإلكترونية

أصدرت المديرية العامة للضرائب نسخة سنة 2026 من المدونة العامة للضرائب، لتعكس التغييرات الواردة في قانون المالية رقم 50.25 للسنة المالية 2026، والذي صدّر بتنفيذ الظهير الشريف رقم 1.25.67 بتاريخ 10 دجنبر 2025.

وتضم المدونة ثلاثة كتب، الأول يركز على قواعد الوعاء والتحصيل والجزاءات المتعلقة بالضريبة على الشركات والدخل والقيمة المضافة وواجبات التسجيل، بينما يتناول الكتاب الثاني المساطر الجبائية وقواعد المراقبة والمنازعات المتعلقة بالضرائب. أما الكتاب الثالث فيخص واجبات التمبر، الضريبة السنوية على المركبات، المساهمات الاجتماعية للتضامن على الأرباح والعقارات، والرسم على عقود التأمين والرسوم الخاصة على الإسمنت وألعاب الحظ.

وتأتي هذه النسخة امتدادًا للمدونة العامة للضرائب التي أُحدثت بموجب المادة 5 من قانون المالية رقم 43.06 للسنة المالية 2007، والظهير الشريف رقم 1.06.232 بتاريخ 31 دجنبر 2006، مع تعديلها وتتميمها لمواكبة التطورات التشريعية والاقتصادية بالمملكة.

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