{"id":2596,"date":"2022-01-27T14:14:31","date_gmt":"2022-01-27T14:14:31","guid":{"rendered":"https:\/\/new.fiscallegalteam.com\/?p=2596"},"modified":"2023-03-15T15:51:23","modified_gmt":"2023-03-15T15:51:23","slug":"acquittez-vous-dun-seul-impot-en-optant-pour-le-regime-de-la-contribution-professionnelle-unique","status":"publish","type":"post","link":"https:\/\/fiscallegalteam.com\/en\/acquittez-vous-dun-seul-impot-en-optant-pour-le-regime-de-la-contribution-professionnelle-unique\/","title":{"rendered":"Pay just one tax by opting for the single business contribution system!"},"content":{"rendered":"
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The CPU regime :<\/span> a new fiscal era!<\/strong><\/p>

In this article, we'll take a look at the new CPU regime, alongside the auto-entrepreneur regime and the simplified income regime. The single professional contribution is therefore the third optional regime, which any individual with sales within certain thresholds can certainly activate when the activity is not expressly excluded.<\/p>

  • Sales ceiling<\/strong><\/span>
    Article 41-II CGI<\/li><\/ul>

    - 2,000,000 DHS for commercial, industrial and craft activities;<\/p>

    -500,000 DHS for the provision of services<\/p>

    • Rates<\/strong><\/span>
      Article 73-II-6
      - CPU = (Sales x Applicable coefficient) x 10 % + Additional duty<\/li><\/ul>

      \u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

      \n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\"\"\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t
      \n\t\t\t\t\t\t\t\t\t

      - The scales for the applicable coefficient (20%) and the complementary duty according to the Single Professional Contribution, for example:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

      \n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\"\"\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t
      \n\t\t\t\t\t\t\t\t\t
      • CA declaration deadline<\/strong><\/li><\/ul>

        Article 82quater CGI<\/p>

        - In addition, you are required to file an annual tax return for the sales generated by each activity, and to pay the tax spontaneously, no later than April 1 of the year following the year in which the sales were generated.<\/p>

        • VAT
          - Sales and deliveries as-is are not subject to VAT for traders whose turnover for the previous year was less than two million (2,000,000) dirhams;
          - Small service providers with annual sales of five hundred thousand (500,000) dirhams or less are taxable by option (at the taxpayer's discretion).<\/li><\/ul>

          Consequently, a service provider whose sales do not exceed 500,000 dirhams is not liable for VAT. However, they may, if they wish, apply to be subject to VAT.<\/p>

          • TP\/ TSC<\/strong>
            Taxpayers liable for income tax under the CPU system are exempt from TP and TSC.<\/li>
          • CNSS<\/strong>
            Possible via www.macnss.ma but optional (not mandatory).<\/li><\/ul>

            The duty supplement included in the calculation of the single professional contribution<\/strong><\/span> is intended for social benefits, initially covering compulsory health insurance.<\/p>

            In conclusion, our legal and tax team will be happy to provide you with any further information you may require on the CPU system or other issues.<\/strong><\/p>

            The accounting firm Fiscal & L\u00e9gal Team can assist you in accounting, taxation and legal matters, for example:<\/p>

            • Business start-ups ;<\/li>
            • Bookkeeping<\/li>
            • Social Expertise and HRM<\/li>
            • Legal advice<\/li>
            • Processing pay slips ;<\/li>
            • Tax optimization;<\/li>
            • Outsourcing accounting and tax returns ;<\/li>
            • Digitization<\/li>
            • Company support<\/li><\/ul>

              Faithfully yours,<\/p>

              Ilham Taha-Bouamri
              Chartered accountant and tax specialist<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"

              Le r\u00e9gime de la CPU : une nouvelle \u00e8re fiscale ! Dans cet article, nous allons abord\u00e9 le nouveau r\u00e9gime de la CPU , \u00e0 c\u00f4t\u00e9 du r\u00e9gime de l\u2019auto-entrepreneur, et celui du r\u00e9sultat simplifi\u00e9, la contribution professionnelle unique est donc le troisi\u00e8me r\u00e9gime optionnel, que toute personne physique r\u00e9alisant un […]<\/p>","protected":false},"author":2,"featured_media":2641,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[4],"tags":[],"class_list":["post-2596","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-comptabilite"],"_links":{"self":[{"href":"https:\/\/fiscallegalteam.com\/en\/wp-json\/wp\/v2\/posts\/2596","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/fiscallegalteam.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/fiscallegalteam.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/fiscallegalteam.com\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/fiscallegalteam.com\/en\/wp-json\/wp\/v2\/comments?post=2596"}],"version-history":[{"count":14,"href":"https:\/\/fiscallegalteam.com\/en\/wp-json\/wp\/v2\/posts\/2596\/revisions"}],"predecessor-version":[{"id":2830,"href":"https:\/\/fiscallegalteam.com\/en\/wp-json\/wp\/v2\/posts\/2596\/revisions\/2830"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/fiscallegalteam.com\/en\/wp-json\/wp\/v2\/media\/2641"}],"wp:attachment":[{"href":"https:\/\/fiscallegalteam.com\/en\/wp-json\/wp\/v2\/media?parent=2596"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/fiscallegalteam.com\/en\/wp-json\/wp\/v2\/categories?post=2596"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/fiscallegalteam.com\/en\/wp-json\/wp\/v2\/tags?post=2596"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}