{"id":2811,"date":"2022-12-08T15:48:06","date_gmt":"2022-12-08T15:48:06","guid":{"rendered":"https:\/\/new.fiscallegalteam.com\/?p=2811"},"modified":"2023-05-20T13:12:08","modified_gmt":"2023-05-20T13:12:08","slug":"la-revision-fiscale-de-lauto-entrepreneur-dans-le-cadre-du-projet-de-la-loi-de-la-finance-2023","status":"publish","type":"post","link":"https:\/\/fiscallegalteam.com\/en\/la-revision-fiscale-de-lauto-entrepreneur-dans-le-cadre-du-projet-de-la-loi-de-la-finance-2023\/","title":{"rendered":"The tax review of the auto entrepreneur as part of the draft finance law 2023"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"2811\" class=\"elementor elementor-2811\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-8a7c1b8 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8a7c1b8\" 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-228f724\" data-id=\"228f724\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d438331 elementor-widget elementor-widget-text-editor\" data-id=\"d438331\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Tax review for auto entrepreneurs<\/p><p>The auto-entrepreneur is any individual who carries out, on an individual basis, an industrial, commercial or craft activity or provides services whose annual sales do not exceed :<\/p><p>a) 500,000.00 dirhams for commercial, industrial and craft activities<br \/>b) MAD 200,000.00 for services.<\/p><p>In 2015, the status of auto-entrepreneur was introduced by Dahir n\u00b01-15-06 of February 19, 2015 promulgating law n\u00b0 114-13.<\/p><p style=\"text-align: center\"><strong>Tax review for auto entrepreneurs<\/strong><\/p><p>The scheme offers considerable advantages in terms of simplified administrative procedures, streamlined accounting and taxation, and flexibility in terms of facilitating the integration of new entrepreneurs.<\/p><p>But over the years, the government has identified fraudulent practices and loopholes that run counter to the initial purpose of the auto-entrepreneur scheme, mainly to circumvent the salaried workforce and its charges.<\/p><p><strong>To deal with tax invasions, measures have been introduced in the PLF 2023:<\/strong><\/p><p>Income tax, which used to be 0.5% for industrial companies and 1% for service companies, will now be 30% on annual sales to a single customer in excess of 50,000 dirhams. The tax will be deducted at source by the aforementioned customer, at a final rate of 30%.A measure announced by the Minister of Economy and Finance, Nadia Fettah Alaoui.<\/p><p>If you would like further information on the tax review of the auto entrepreneur under the 2023 Finance Bill, our legal and tax team is at your disposal.<\/p><p>Faithfully yours,<\/p><p>Ilham Taha-Bouamri<br \/>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":"<p>Tax Review for Self-Employed Individuals A self-employed individual is any natural person who, acting on their own behalf, engages in an industrial, commercial, or craft activity or provides services, provided that their annual revenue does not exceed: a) 500,000.00 dirhams for commercial, industrial, and craft activities; b) 200,000.00 dirhams for the provision of [\u2026]<\/p>","protected":false},"author":2,"featured_media":2626,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3],"tags":[],"class_list":["post-2811","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscalite"],"_links":{"self":[{"href":"https:\/\/fiscallegalteam.com\/en\/wp-json\/wp\/v2\/posts\/2811","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=2811"}],"version-history":[{"count":3,"href":"https:\/\/fiscallegalteam.com\/en\/wp-json\/wp\/v2\/posts\/2811\/revisions"}],"predecessor-version":[{"id":2823,"href":"https:\/\/fiscallegalteam.com\/en\/wp-json\/wp\/v2\/posts\/2811\/revisions\/2823"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/fiscallegalteam.com\/en\/wp-json\/wp\/v2\/media\/2626"}],"wp:attachment":[{"href":"https:\/\/fiscallegalteam.com\/en\/wp-json\/wp\/v2\/media?parent=2811"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/fiscallegalteam.com\/en\/wp-json\/wp\/v2\/categories?post=2811"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/fiscallegalteam.com\/en\/wp-json\/wp\/v2\/tags?post=2811"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}