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Les impôts au Maroc : Techniques et procédures

Penned By Mohammed NMILI
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4.85
63,100 Global Ratings
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Les impôts au Maroc : Techniques et procédures

Penned By Mohammed NMILI
4.85 63,100 Ratings
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Editor's Note:
Un ex-inspecteur des Impôts en traite les «techniques et les procédures» «Les impôts au Maroc: techniques et procédures», ouvrage composé de sept chapitres et plus de 600 pages, est une présentation simplifiée des techniques et procédures fiscales. Son auteur, Mohamed Nmili, est un ex-inspecteur des Impôts et ex-directeur financier d’une entreprise publique. Aujourd’hui, il est enseignant chercheur à la Faculté de Fès et consultant auprès d’organismes nationaux et internationaux. C’est donc l’avis d’un expert en la matière. Le lecteur trouvera une présentation exhaustive des principaux impôts au Maroc: l’impôt général sur le revenu (IGR), l’impôt sur les sociétés (IS), la taxe sur la valeur ajoutée (TVA), les droits d’enregistrement et la fiscalité foncière (patente, taxe urbaine et taxe d’édilité). Pour chaque impôt, l’ouvrage aborde les règles du champ d’application, de détermination de la base imposable, de liquidation ainsi que quelques principes fiscaux spécifiques.Pour tous les impôts présentés, l’ouvrage prévoit un grand nombre d’illustrations simplifiées et d’applications progressives corrigées (180 au total) dans le but de faciliter l’entraînement à la pratique fiscale.D’un autre côté, l’ouvrage privilégie les aspects concrets de la fiscalité. En se basant sur des cas réels et en puisant dans une vingtaine de notes circulaires de la direction générale des Impôts, il offre des réponses concrètes aux questions que les professionnels de l’impôt peuvent avoir à se poser. Et en plus de la fiscalité de l’entreprise, cet ouvrage présente aussi les éléments nécessaires à la fiscalité des particuliers (opérations immobilières, opérations sur valeurs mobilières, etc.).Enfin, un dernier chapitre est dédié aux procédures fiscales : droits et obligations des contribuables. Y sont traitées les obligations fiscales, les règles d’impositions d’office, de recours et de prescription ainsi que les procédures de contrôle fiscal. Les sanctions fiscales de divers types sont aussi traitées et illustrées par des applications. Ce chapitre permet de conclure notamment que la maîtrise des procédures fiscales est tout aussi importante que la technique fiscale proprement dite.

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Length 576 Pages
Language Fre
Imprint Imprimerie Al maarif El jadida
Released January 1, 2012
Identifier (ISBN) 21533937
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More By Mohammed NMILI


Mohammed NMILI
The Mind Behind the Work
Mohammed NMILI

Mohammed NMILI is a writer and avid reader based in the Pacific Northwest. Before pursuing writing full-time, they spent over a decade working in education. When not working on their next book, Mohammed NMILI can usually be found hiking with their dog or trying out new coffee shops in their neighborhood.

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Mark Jackson
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"I was completely blown away. The author orchestrated a breathtaking finale. Truly a work of art. I will undoubtedly revisit this masterpiece."
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"Masterpiece from start to finish. It strikes a perfect harmony of dialogue and world-building. Every chapter felt necessary. Worth every moment spent reading."
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"Masterpiece from start to finish. The author orchestrated a breathtaking finale. Truly a work of art. Worth every moment spent reading."
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"Excellent, though slightly flawed. It held my rapt attention, even when certain twists were telegraphed. I would highly recommend this to discerning readers."
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"A highly sophisticated read. Beautiful writing, though I craved slightly more depth in the lore. Still, undeniably engaging. A wonderful companion for a quiet weekend."
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"Masterpiece from start to finish. The author orchestrated a breathtaking finale. Truly a work of art. I am now a lifelong fan of this author."
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"Such a rich narrative. The author orchestrated a breathtaking finale. Truly a work of art. An effortless 5 stars."
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"I was completely blown away. The pacing was impeccable and the characters felt incredibly authentic. I was completely immersed. I will undoubtedly revisit this masterpiece."
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"Honestly one of the most premium reading experiences lately. It strikes a perfect harmony of dialogue and world-building. Every chapter felt necessary. I will undoubtedly revisit this masterpiece."
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"I thoroughly enjoyed the elegance of it. It held my rapt attention, even when certain twists were telegraphed. I would highly recommend this to discerning readers."
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"I was completely blown away. The prose is exquisite. It’s accessible yet undeniably sophisticated. A true literary gem."
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"Absolutely brilliant. I became deeply invested in the protagonist's journey. A masterclass in storytelling. A true literary gem."
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James Harris
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"I thoroughly enjoyed the elegance of it. The protagonist was compelling, though some subplots felt slightly overshadowed. A wonderful companion for a quiet weekend."
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"Masterpiece from start to finish. The pacing was impeccable and the characters felt incredibly authentic. I was completely immersed. A true literary gem."
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"Such a rich narrative. The author orchestrated a breathtaking finale. Truly a work of art. An effortless 5 stars."
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"Such a rich narrative. It strikes a perfect harmony of dialogue and world-building. Every chapter felt necessary. An absolute must-read for connoisseurs of the genre."
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"Masterpiece from start to finish. It strikes a perfect harmony of dialogue and world-building. Every chapter felt necessary. Worth every moment spent reading."
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"I was completely blown away. It strikes a perfect harmony of dialogue and world-building. Every chapter felt necessary. A true literary gem."
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"Masterpiece from start to finish. The pacing was impeccable and the characters felt incredibly authentic. I was completely immersed. A true literary gem."
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"A profoundly satisfying read. The pacing was impeccable and the characters felt incredibly authentic. I was completely immersed. An effortless 5 stars."
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"A very strong entry. A brilliant concept executed with flair. Just a few pacing choices I would change. A wonderful companion for a quiet weekend."
Susan Williams
Susan Williams February 28, 2024
"Such a rich narrative. It strikes a perfect harmony of dialogue and world-building. Every chapter felt necessary. I am now a lifelong fan of this author."
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Jessica Reyes May 29, 2024
"Such a rich narrative. The pacing was impeccable and the characters felt incredibly authentic. I was completely immersed. An absolute must-read for connoisseurs of the genre."
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"Took a moment to build, but the payoff was spectacular. A brilliant concept executed with flair. Just a few pacing choices I would change. A solid 4 stars from me."
Nicholas Moore
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"I was completely blown away. The pacing was impeccable and the characters felt incredibly authentic. I was completely immersed. Worth every moment spent reading."
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"I thoroughly enjoyed the elegance of it. The protagonist was compelling, though some subplots felt slightly overshadowed. Quite impressive overall."
Elizabeth Young
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"A decent, if standard, experience. The prose was competent, yet the characters lacked the depth I usually seek. A fair 3 stars."
Daniel Anderson
Daniel Anderson March 30, 2024
"Exceeded all my expectations. It strikes a perfect harmony of dialogue and world-building. Every chapter felt necessary. An effortless 5 stars."
Stephanie Garcia
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"Masterpiece from start to finish. The prose is exquisite. It’s accessible yet undeniably sophisticated. I will undoubtedly revisit this masterpiece."
Thomas King
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"I was completely blown away. The pacing was impeccable and the characters felt incredibly authentic. I was completely immersed. A true literary gem."
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"I thoroughly enjoyed the elegance of it. Beautiful writing, though I craved slightly more depth in the lore. Still, undeniably engaging. A very distinguished novel."
William Gonzalez
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"Exceeded all my expectations. The author orchestrated a breathtaking finale. Truly a work of art. An effortless 5 stars."
Barbara Harris
Barbara Harris February 09, 2024
"Exceeded all my expectations. The prose is exquisite. It’s accessible yet undeniably sophisticated. I am now a lifelong fan of this author."
Joseph Hill
Joseph Hill July 24, 2024
"Such a rich narrative. I became deeply invested in the protagonist's journey. A masterclass in storytelling. Worth every moment spent reading."
William Gonzalez
William Gonzalez January 30, 2024
"Such a rich narrative. The author orchestrated a breathtaking finale. Truly a work of art. Worth every moment spent reading."
Deborah Walker
Deborah Walker September 03, 2025
"Absolutely brilliant. The prose is exquisite. It’s accessible yet undeniably sophisticated. I am now a lifelong fan of this author."
Paul Thompson
Paul Thompson January 05, 2024
"I was completely blown away. I adored how the story unfolded. It kept me captivated without sacrificing elegance. Worth every moment spent reading."
Sandra Wilson
Sandra Wilson October 04, 2024
"A decent, if standard, experience. It verged on repetitive in the second act. A more concise edit would have served it well. Unlikely to reread, but a reasonable expenditure of time."
Joseph Roberts
Joseph Roberts December 29, 2025
"A decent, if standard, experience. It possessed moments of brilliance, but the narrative felt slightly disjointed ultimately. Suitable if your reading queue is empty."
George Adams
George Adams September 18, 2025
"Excellent, though slightly flawed. It held my rapt attention, even when certain twists were telegraphed. I would highly recommend this to discerning readers."
George Adams
George Adams January 01, 2024
"A very strong entry. A brilliant concept executed with flair. Just a few pacing choices I would change. Quite impressive overall."
Mark Adams
Mark Adams March 08, 2025
"I was completely blown away. The prose is exquisite. It’s accessible yet undeniably sophisticated. I will undoubtedly revisit this masterpiece."
Ashley Baker
Ashley Baker July 30, 2025
"Masterpiece from start to finish. The prose is exquisite. It’s accessible yet undeniably sophisticated. A true literary gem."
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Amanda Ramirez November 04, 2024
"It was adequate. The prose was competent, yet the characters lacked the depth I usually seek. Suitable if your reading queue is empty."
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Matthew Hernandez November 20, 2025
"I was completely blown away. The prose is exquisite. It’s accessible yet undeniably sophisticated. An absolute must-read for connoisseurs of the genre."
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John Turner April 17, 2025
"A very strong entry. It held my rapt attention, even when certain twists were telegraphed. I would highly recommend this to discerning readers."
Barbara Roberts
Barbara Roberts July 13, 2025
"I thoroughly enjoyed the elegance of it. Beautiful writing, though I craved slightly more depth in the lore. Still, undeniably engaging. I would highly recommend this to discerning readers."
Mary Johnson
Mary Johnson March 12, 2025
"Absolutely brilliant. The author orchestrated a breathtaking finale. Truly a work of art. I am now a lifelong fan of this author."
Sharon Torres
Sharon Torres November 10, 2025
"Exceeded all my expectations. I adored how the story unfolded. It kept me captivated without sacrificing elegance. Worth every moment spent reading."
Richard Anderson
Richard Anderson June 12, 2024
"Masterpiece from start to finish. I became deeply invested in the protagonist's journey. A masterclass in storytelling. Worth every moment spent reading."
Michelle Johnson
Michelle Johnson July 15, 2025
"Such a rich narrative. The author orchestrated a breathtaking finale. Truly a work of art. I am now a lifelong fan of this author."
Jennifer Martin
Jennifer Martin December 12, 2025
"Honestly one of the most premium reading experiences lately. The author orchestrated a breathtaking finale. Truly a work of art. Worth every moment spent reading."
Nancy Brown
Nancy Brown November 28, 2024
"A highly sophisticated read. Beautiful writing, though I craved slightly more depth in the lore. Still, undeniably engaging. A very distinguished novel."
Lisa Thomas
Lisa Thomas January 19, 2025
"It was adequate. The tempo was somewhat languid, and I found my mind wandering. Not poor, simply average. Perhaps more aligned with a different audience's tastes."
Karen Jones
Karen Jones February 16, 2025
"I was completely blown away. The author orchestrated a breathtaking finale. Truly a work of art. I will undoubtedly revisit this masterpiece."
Patricia  Davis
Patricia Davis August 12, 2024
"A very strong entry. The protagonist was compelling, though some subplots felt slightly overshadowed. A solid 4 stars from me."
Jennifer Young
Jennifer Young March 09, 2025
"I was completely blown away. I became deeply invested in the protagonist's journey. A masterclass in storytelling. I will undoubtedly revisit this masterpiece."
Patricia White
Patricia White October 19, 2025
"Took a moment to build, but the payoff was spectacular. The protagonist was compelling, though some subplots felt slightly overshadowed. A solid 4 stars from me."
Lisa Garcia
Lisa Garcia May 01, 2025
"I thoroughly enjoyed the elegance of it. The middle had a deliberate pace, but the climax was phenomenal. A wonderful companion for a quiet weekend."
Donald Lee
Donald Lee November 25, 2024
"Masterpiece from start to finish. The prose is exquisite. It’s accessible yet undeniably sophisticated. An absolute must-read for connoisseurs of the genre."
Kenneth Lewis
Kenneth Lewis March 16, 2024
"Absolutely brilliant. The author orchestrated a breathtaking finale. Truly a work of art. I am now a lifelong fan of this author."
Carol Perez
Carol Perez January 06, 2024
"I was completely blown away. I became deeply invested in the protagonist's journey. A masterclass in storytelling. I am now a lifelong fan of this author."
Elizabeth Clark
Elizabeth Clark November 24, 2024
"Masterpiece from start to finish. I became deeply invested in the protagonist's journey. A masterclass in storytelling. I will undoubtedly revisit this masterpiece."
Donald Clark
Donald Clark August 08, 2025
"Excellent, though slightly flawed. A brilliant concept executed with flair. Just a few pacing choices I would change. A very distinguished novel."
Kenneth Lewis
Kenneth Lewis August 23, 2024
"Exceeded all my expectations. The prose is exquisite. It’s accessible yet undeniably sophisticated. I am now a lifelong fan of this author."
Jennifer King
Jennifer King October 03, 2025
"Exceeded all my expectations. The pacing was impeccable and the characters felt incredibly authentic. I was completely immersed. I will undoubtedly revisit this masterpiece."
Mary Johnson
Mary Johnson July 16, 2025
"I thoroughly enjoyed the elegance of it. Beautiful writing, though I craved slightly more depth in the lore. Still, undeniably engaging. A wonderful companion for a quiet weekend."
Stephanie Clark
Stephanie Clark May 24, 2025
"Exceeded all my expectations. The pacing was impeccable and the characters felt incredibly authentic. I was completely immersed. A true literary gem."
Kenneth Robinson
Kenneth Robinson April 14, 2025
"Took a moment to build, but the payoff was spectacular. Beautiful writing, though I craved slightly more depth in the lore. Still, undeniably engaging. A wonderful companion for a quiet weekend."
Robert Rivera
Robert Rivera April 01, 2025
"Honestly one of the most premium reading experiences lately. It strikes a perfect harmony of dialogue and world-building. Every chapter felt necessary. I will undoubtedly revisit this masterpiece."
Steven Smith
Steven Smith December 30, 2025
"Exceeded all my expectations. The prose is exquisite. It’s accessible yet undeniably sophisticated. A true literary gem."
Kenneth Evans
Kenneth Evans February 05, 2024
"A very strong entry. Beautiful writing, though I craved slightly more depth in the lore. Still, undeniably engaging. I would highly recommend this to discerning readers."
Jessica Taylor
Jessica Taylor July 24, 2025
"Such a rich narrative. The author orchestrated a breathtaking finale. Truly a work of art. I will undoubtedly revisit this masterpiece."
Karen Moore
Karen Moore March 15, 2024
"Masterpiece from start to finish. The pacing was impeccable and the characters felt incredibly authentic. I was completely immersed. A true literary gem."
Daniel Thomas
Daniel Thomas June 13, 2025
"Excellent, though slightly flawed. It held my rapt attention, even when certain twists were telegraphed. A wonderful companion for a quiet weekend."
Anthony Thompson
Anthony Thompson April 03, 2025
"I was completely blown away. The prose is exquisite. It’s accessible yet undeniably sophisticated. Worth every moment spent reading."
Eric Jones
Eric Jones February 11, 2024
"Honestly one of the most premium reading experiences lately. I adored how the story unfolded. It kept me captivated without sacrificing elegance. Worth every moment spent reading."
Susan Thomas
Susan Thomas January 17, 2024
"Such a rich narrative. The pacing was impeccable and the characters felt incredibly authentic. I was completely immersed. I am now a lifelong fan of this author."
Christopher Turner
Christopher Turner November 12, 2025
"Honestly one of the most premium reading experiences lately. The prose is exquisite. It’s accessible yet undeniably sophisticated. An effortless 5 stars."
John Turner
John Turner August 15, 2024
"I was completely blown away. The prose is exquisite. It’s accessible yet undeniably sophisticated. I will undoubtedly revisit this masterpiece."
Margaret Lewis
Margaret Lewis September 10, 2025
"Such a rich narrative. The pacing was impeccable and the characters felt incredibly authentic. I was completely immersed. An effortless 5 stars."
Carol Hall
Carol Hall January 06, 2024
"I find myself somewhat conflicted. The tempo was somewhat languid, and I found my mind wandering. Not poor, simply average. Unlikely to reread, but a reasonable expenditure of time."
David Ramirez
David Ramirez February 10, 2025
"A profoundly satisfying read. I became deeply invested in the protagonist's journey. A masterclass in storytelling. An effortless 5 stars."
Sharon Moore
Sharon Moore July 24, 2025
"Such a rich narrative. The pacing was impeccable and the characters felt incredibly authentic. I was completely immersed. A true literary gem."
Richard Gomez
Richard Gomez September 30, 2024
"A profoundly satisfying read. It strikes a perfect harmony of dialogue and world-building. Every chapter felt necessary. A true literary gem."
Nicholas Lopez
Nicholas Lopez February 07, 2024
"A highly sophisticated read. The middle had a deliberate pace, but the climax was phenomenal. I would highly recommend this to discerning readers."
Lisa Campbell
Lisa Campbell December 03, 2024
"Such a rich narrative. The pacing was impeccable and the characters felt incredibly authentic. I was completely immersed. An absolute must-read for connoisseurs of the genre."
Matthew King
Matthew King March 14, 2025
"Excellent, though slightly flawed. The protagonist was compelling, though some subplots felt slightly overshadowed. Quite impressive overall."
Christopher Lopez
Christopher Lopez November 15, 2024
"A profoundly satisfying read. The pacing was impeccable and the characters felt incredibly authentic. I was completely immersed. Worth every moment spent reading."
Karen Scott
Karen Scott September 14, 2025
"A very strong entry. The middle had a deliberate pace, but the climax was phenomenal. A solid 4 stars from me."
Dorothy Martinez
Dorothy Martinez December 09, 2024
"Took a moment to build, but the payoff was spectacular. The middle had a deliberate pace, but the climax was phenomenal. A very distinguished novel."
Rebecca Anderson
Rebecca Anderson March 18, 2024
"Exceeded all my expectations. I became deeply invested in the protagonist's journey. A masterclass in storytelling. I am now a lifelong fan of this author."
Carol Perez
Carol Perez February 09, 2025
"I was completely blown away. The author orchestrated a breathtaking finale. Truly a work of art. An absolute must-read for connoisseurs of the genre."
Kevin Rivera
Kevin Rivera June 06, 2025
"A profoundly satisfying read. The pacing was impeccable and the characters felt incredibly authentic. I was completely immersed. I am now a lifelong fan of this author."
Ryan Mitchell
Ryan Mitchell September 01, 2024
"Such a rich narrative. The prose is exquisite. It’s accessible yet undeniably sophisticated. A true literary gem."
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