SCRT: Les recettes fiscales augmentent de 17,9% à fin novembre (ministère)

Les recettes fiscales ont affiché globalement un bon comportement, avec une progression de 34,2 milliards de dirhams (MMDH) ou 17,9% à fin novembre 2022, selon le ministère de l’Economie et des Finances.

Ces recettes ont enregistré ainsi un taux de réalisation de 101,2% et ce, en dépit de l’augmentation des remboursements, dégrèvements et restitutions fiscaux qui ont porté sur un montant total de près de 16,1 MMDH, contre 10,6 MMDH à fin novembre 2021, précise le ministère dans un document sur la situation des charges et ressources du Trésor (SCRT) de novembre 2022.

Par nature d’impôt et de taxe, les principales évolutions ayant caractérisé le comportement des recettes fiscales font ressortir une progression de l’impôt sur les sociétés de 15,9 MMDH (+44,2%) suite principalement à l’amélioration notable des recettes au titre du complément de régularisation (+6,4 MMDH, +119%), du 1er acompte (+3,5 MMDH, +61,7%), du 2ème acompte (+3 MMDH, +43,6%) et du 3ème acompte (+2,4 MMDH, +31,9%).

Il s’agit aussi de l’augmentation de l’impôt sur le revenu (IR) de près de 2,9 MMDH (+7,1%) grâce, notamment, aux recettes issues de l’IR sur salaires (+2,2 MMDH) et de l’IR sur les professionnels (+310 millions de dirhams MDH).

Le document fait part également de la baisse des recettes de la taxe sur la valeur ajoutée (TVA) à l’intérieur de près de 2,8 MMDH (-12,3%), sous l’effet principalement de la hausse des remboursements (9,9 MMDH contre 6,4 MMDH à fin novembre 2021).

S’ajoutent à cela, l’augmentation de la TVA à l’importation de 11,9 MMDH (+31,1%) en liaison avec la hausse de la valeur des importations (+44,2% à fin octobre 2022), des taxes intérieures de consommation de 725 MDH (+2,6%), attribuable principalement aux TIC sur les tabacs (+333 MDH, +3%) et sur les produits autres que les produits énergétiques (+396 MDH, +18,6%), et des droits de douane de près de 2,2 MMDH (+20,4%), sous l’effet de la progression des importations.

S’agissant des droits d’enregistrement et de timbre, ils se sont améliorés de 2,4 MMDH (+17%), suite notamment à la hausse des droits d’enregistrement (+2 MMDH), de la taxe sur les contrats d’assurance (+195 MDH), des droits de timbre (+137 MDH) et de la TSAV (+105 MDH).

La SCRT est le document statistique qui présente, au nom du ministère de l’Économie et des Finances, les résultats de l’exécution des prévisions de la loi de finances avec une comparaison par rapport aux réalisations de la même période de l’année précédente.

Alors que la situation produite par la Trésorerie Générale du Royaume (TGR) a un caractère fondamentalement comptable, la SCRT appréhende, comme le préconisent les normes internationales en matière de statistiques des finances publiques, les transactions économiques réalisées au cours d’une période budgétaire en décrivant, en termes de flux, les recettes ordinaires, les dépenses ordinaires, les dépenses d’investissement, le déficit budgétaire, le besoin de financement et les financements mobilisés pour la couverture de ce besoin.

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