{"id":25869,"date":"2020-04-28T14:13:07","date_gmt":"2020-04-28T13:13:07","guid":{"rendered":"https:\/\/pam.ma\/?p=25869"},"modified":"2020-04-28T14:53:35","modified_gmt":"2020-04-28T13:53:35","slug":"lexpert-adib-benbrahim-appelle-a-une-regularisation-fiscale-du-patrimoine-au-profit-du-fonds-special-covid-19","status":"publish","type":"post","link":"https:\/\/pam.ma\/zgh\/lexpert-adib-benbrahim-appelle-a-une-regularisation-fiscale-du-patrimoine-au-profit-du-fonds-special-covid-19\/","title":{"rendered":"L\u2019expert Adib Benbrahim appelle \u00e0 une r\u00e9gularisation fiscale du patrimoine au profit du Fonds sp\u00e9cial  Covid-19"},"content":{"rendered":"<p dir=\"ltr\"><span style=\"color: #0000cc;\">Mr. Adib benbrahim *<\/span><\/p>\n<p dir=\"ltr\">Les personnes soumises \u00e0 l&#8217;Imp\u00f4t G\u00e9n\u00e9ral sur le Revenu dont la valeur du patrimoine d\u00e9passait un certain montant avaient, selon les dispositions de Loi de Finances 1993, l\u2019obligation de faire une d\u00e9claration d\u00e9taill\u00e9e et estimative des biens poss\u00e9d\u00e9s au Maroc.<\/p>\n<p dir=\"ltr\">Sur cette d\u00e9claration devaient figurer, entre autres, les biens immeubles, les actions ou parts sociales et autres titres de capital. Bien entendu \u00e9taient exclus, entre autre, l&#8217;immeuble ou partie d\u2019immeuble r\u00e9serv\u00e9 \u00e0 l&#8217;habitation principale du contribuable.<\/p>\n<p dir=\"ltr\"><strong>L\u2019aberration de la loi de Finances 1995 !<\/strong><\/p>\n<p dir=\"ltr\">Etonnamment, la Loi de Finances pour l&#8217;ann\u00e9e 1995 a abrog\u00e9 les dispositions relatives \u00e0 l\u2019obligation de d\u00e9p\u00f4t de d\u00e9claration du patrimoine, objet de l&#8217;article 100Bis de la Loi n\u00b017-89 relative \u00e0 l\u2019IGR. <span style=\"text-decoration: underline;\"><strong>Pour quelle raison<\/strong> <\/span>? Aucune explication n\u2019a \u00e9t\u00e9 avanc\u00e9e pour justifier cette surpression.<\/p>\n<p dir=\"ltr\">Cette mesure, par le fait qu\u2019elle permettait \u00e0 la fois de renforcer la transparence fiscale et de s\u2019assurer que toutes les personnes ayant b\u00e9n\u00e9fici\u00e9 d&#8217;un enrichissement s\u2019\u00e9taient acquitt\u00e9es du paiement de l\u2019imp\u00f4t correspondant, d\u00e9rangeait, certainement nombre de personnes.<\/p>\n<p dir=\"ltr\">Possibilit\u00e9 de r\u00e9gularisation volontaire pour les quatre derni\u00e8res ann\u00e9es seulement\u2026 une vingtaine d\u2019ann\u00e9es perdues pour l\u2019Etat :<\/p>\n<p dir=\"ltr\">25 ans apr\u00e8s, la Loi de Finance 2020 instaure une contribution lib\u00e9ratoire de 5% au titre, entre autres, des biens meubles ou immeubles des personnes en infraction fiscale par rapport aux obligations pr\u00e9vues par le code g\u00e9n\u00e9ral des imp\u00f4ts.<\/p>\n<p dir=\"ltr\">Cette r\u00e9gularisation ne concerne malheureusement que les quatre derni\u00e8res ann\u00e9es. Exclues de cette r\u00e9gularisation : les ann\u00e9es ant\u00e9rieures (soit environ 20 ans) ; en aucun cas le contribuable ne sera contraint de payer l\u2019imp\u00f4t dont il s\u2019est soustrait pour les transactions de cette p\u00e9riode.<\/p>\n<p dir=\"ltr\">Pour b\u00e9n\u00e9ficier de cette contribution, les personnes concern\u00e9es devront d\u00e9poser une d\u00e9claration comportant les renseignements aff\u00e9rents \u00e0 la valeur d\u2019acquisition des biens meubles ou immeubles\u2026<\/p>\n<p dir=\"ltr\">Deux remarques par rapport \u00e0 cette r\u00e9gularisation. D\u2019une part, cette d\u00e9claration ne concerne que l\u2019ann\u00e9e en cours. Aucun d\u00e9p\u00f4t de d\u00e9claration du patrimoine n\u2019est requis pour les ann\u00e9es ult\u00e9rieures. D\u2019autre part, elle est volontaire, seules les personnes d\u00e9sireuses de r\u00e9gulariser leur situation la feront. De cette mani\u00e8re, nous continuerons \u00e0 permettre aux personnes, qui ne se seront pas conform\u00e9es aux dispositions l\u00e9gales en la mati\u00e8re et qui ont \u00e9chapp\u00e9 \u00e0 un contr\u00f4le fiscal, de se soustraire au paiement de l\u2019imp\u00f4t.<\/p>\n<p dir=\"ltr\"><strong>Le ras-le-bol de l\u2019iniquit\u00e9 fiscale : la solution ?<\/strong><\/p>\n<p dir=\"ltr\"><strong>Une obligation de d\u00e9p\u00f4t annuel de la d\u00e9claration du patrimoine<\/strong><\/p>\n<p dir=\"ltr\">Pour une \u00e9galit\u00e9 des contribuables devant la loi fiscale, il faut introduire l\u2019obligation pour chaque personne physique d\u2019\u00e9tablir, une d\u00e9claration de son patrimoine en pr\u00e9sentant tous justificatifs de paiement d\u2019imp\u00f4t relatif \u00e0 un enrichissement. Comme pr\u00e9vu par la Loi de Finances 2020, une contribution lib\u00e9ratoire de 5 % sur la valeur du dit patrimoine non justifi\u00e9 devra \u00eatre pay\u00e9e, bien entendu,<strong><span style=\"text-decoration: underline;\"> uniquement<\/span><\/strong> pour la r\u00e9gularisation de la situation base de la premi\u00e8re d\u00e9claration. (Exclus de cette r\u00e9gularisation : les biens acquis de mani\u00e8re ill\u00e9gale).<\/p>\n<p dir=\"ltr\">A la diff\u00e9rence de la loi pr\u00e9cit\u00e9e, l\u2019obligation de d\u00e9p\u00f4t devrait concerner <strong>TOUS<\/strong> les contribuables ? M\u00eame ceux en situation r\u00e9guli\u00e8re vis-\u00e0-vis des imp\u00f4ts. L\u2019obligation devrait <strong>\u00eatre annuelle<\/strong>, tout enrichissement du patrimoine d\u2019une personne d\u2019une ann\u00e9e sur l\u2019autre serait ainsi d\u00e9clar\u00e9 et permettrait au d\u00e9clarant d\u2019\u00eatre en situation r\u00e9guli\u00e8re vis-\u00e0-vis de ses obligations fiscales. Des mesures dissuasives devraient \u00eatre pr\u00e9vues pour l\u2019apr\u00e8s r\u00e9gularisation.<\/p>\n<p dir=\"ltr\"><strong>Vers une r\u00e9gularisation de la situation du patrimoine au profit du Fonds sp\u00e9cial pour la gestion de la pand\u00e9mie du Covid-19<\/strong><\/p>\n<p dir=\"ltr\">La contribution de 5%, \u00e9tant une r\u00e9gularisation de situation concernant des ann\u00e9es ant\u00e9rieures, elle pourrait \u00eatre destin\u00e9e, de ce fait, au Fonds sp\u00e9cial pour la gestion de la pand\u00e9mie du Covid-19. A cet effet et pour r\u00e9instaurer aussi l\u2019obligation de d\u00e9p\u00f4t annuel de la d\u00e9claration du patrimoine, un amendement des dispositions de l\u2019article 7 de la loi de finances 2020 serait la solution.<\/p>\n<p dir=\"ltr\"><span style=\"color: #0000cc;\">* Expert-comptable, Dipl\u00f4m\u00e9 d\u2019Etat -commissaire aux comptes.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Mr. Adib benbrahim * Les personnes soumises \u00e0 l&#8217;Imp\u00f4t G\u00e9n\u00e9ral sur le Revenu dont la valeur du patrimoine d\u00e9passait un [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":25870,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center 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