Our aim is to inform you in good time of the legal and tax provisions that will enable you to minimize your taxes as much as possible. We therefore invite you to take note of this informative note and, if necessary, to act immediately, which focuses on two tax advantages to be taken advantage of before 01/31/2022
1- Declaration of unemployment
Article 15 of law no. 47-06 on local authority taxation.
If, in the 2021 financial year, your establishment has suffered partial or total unemployment, you must file a declaration indicating your business tax identification number, the location of your establishment, the reasons, the supporting documents and the description of the unemployed part.
This formality must be carried out no later than Monday, January 31, 2022.
Thus, in the event of partial or total unemployment of a company, for a period of one calendar year, the taxpayer can obtain business tax rebate or discharge.
2- Temporary cessation of activity
Since January 1, 2018, companies have been able to file a declaration of temporary cessation of activity with the Direction Générale des Impôts.
This measure enables the company to freeze its activity without going into liquidation.
This statement must be signed no later than Monday, January 31, 2022for a period of two years, renewable for a single financial year.
During this standby period, the company is exempt from paying the minimum contribution.
The company also benefits, under Article 150-bis of the 2019 Finance Act, from the option of filing a single annual VAT return.
Should you require any further information on this subject, please do not hesitate to contact our legal and tax team.
Don't hesitate to contact us for a study of your case and relevant advice on tax optimization for your business.
The accounting firm Fiscal & Légal Team can assist you in accounting, taxation and legal matters, for example:
- Business start-ups ;
- Bookkeeping
- Social Expertise and HRM
- Legal advice
- Processing pay slips ;
- Tax optimization;
- Outsourcing accounting and tax returns ;
- Digitization
- Company support
Faithfully yours,
Ilham Taha-Bouamri
Chartered accountant and tax specialist
