{"id":25959,"date":"2024-11-06T19:42:19","date_gmt":"2024-11-06T18:42:19","guid":{"rendered":"https:\/\/mandili.net\/law\/?p=25959"},"modified":"2025-11-04T23:12:50","modified_gmt":"2025-11-04T22:12:50","slug":"taxe","status":"publish","type":"post","link":"https:\/\/mandili.net\/law\/25959","title":{"rendered":"\u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0627\u0644\u0645\u063a\u0631\u0628\u064a"},"content":{"rendered":"

\u064a\u062a\u0643\u0648\u0646 \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0641\u064a \u0627\u0644\u0645\u063a\u0631\u0628 \u0645\u0646 \u0645\u062c\u0645\u0648\u0639\u0629 \u0645\u0646 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0648\u0627\u0644\u0631\u0633\u0648\u0645 \u062a\u064f\u0634\u0643\u0644 \u062c\u0632\u0621\u064b\u0627 \u0645\u0647\u0645\u064b\u0627 \u0645\u0646 \u0645\u0635\u0627\u062f\u0631 \u062a\u0645\u0648\u064a\u0644 \u0627\u0644\u062f\u0648\u0644\u0629 \u0648\u0627\u0644\u062c\u0645\u0627\u0639\u0627\u062a \u0627\u0644\u0645\u062d\u0644\u064a\u0629\u060c \u0648\u062a\u0633\u0627\u0647\u0645 \u0641\u064a \u062f\u0639\u0645 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0639\u0627\u0645\u0629 \u0648\u062a\u062d\u0642\u064a\u0642 \u0627\u0644\u062a\u0646\u0645\u064a\u0629 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629.<\/p>\n

<\/p>\n

\u0627\u0644\u0625\u0637\u0627\u0631 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a \u0644\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0627\u0644\u0645\u063a\u0631\u0628\u064a<\/h2>\n

\u062a\u062e\u0636\u0639 \u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u062f\u0648\u0644\u0629 \u0644\u0623\u062d\u0643\u0627\u0645 \u0627\u0644\u0645\u062f\u0648\u0646\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0644\u0644\u0636\u0631\u0627\u0626\u0628. \u0647\u0630\u0647 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u062a\u0634\u0645\u0644 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0645\u0628\u0627\u0634\u0631\u0629 \u0648\u063a\u064a\u0631 \u0627\u0644\u0645\u0628\u0627\u0634\u0631\u0629 \u0627\u0644\u062a\u064a \u062a\u0641\u0631\u0636\u0647\u0627 \u0627\u0644\u062f\u0648\u0644\u0629 \u0644\u062a\u062d\u0642\u064a\u0642 \u0625\u064a\u0631\u0627\u062f\u0627\u062a\u0647\u0627 \u0627\u0644\u0639\u0627\u0645\u0629.
\n\ud83d\udccc \u0627\u0644\u0645\u062f\u0648\u0646\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0644\u0644\u0636\u0631\u0627\u0626\u0628
\nmandili.net\/code\/43-06<\/a><\/p>\n

\u0628\u064a\u0646\u0645\u0627 \u062a\u062e\u0636\u0639 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0645\u062d\u0644\u064a\u0629 \u0644\u0623\u062d\u0643\u0627\u0645 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0631\u0642\u0645 47.06 \u0627\u0644\u0645\u062a\u0639\u0644\u0642 \u0628\u062c\u0628\u0627\u064a\u0627\u062a \u0627\u0644\u062c\u0645\u0627\u0639\u0627\u062a \u0627\u0644\u0645\u062d\u0644\u064a\u0629. \u0648\u062a\u0647\u062f\u0641 \u0625\u0644\u0649 \u062a\u0648\u0641\u064a\u0631 \u0627\u0644\u0645\u0648\u0627\u0631\u062f \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0644\u0644\u0645\u062c\u0627\u0644\u0633 \u0627\u0644\u0645\u062d\u0644\u064a\u0629 \u0644\u062f\u0639\u0645 \u0627\u0644\u0623\u0646\u0634\u0637\u0629 \u0648\u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0639\u0644\u0649 \u0627\u0644\u0645\u0633\u062a\u0648\u0649 \u0627\u0644\u0645\u062d\u0644\u064a.
\n\ud83d\udccc \u0642\u0627\u0646\u0648\u0646 \u062c\u0628\u0627\u064a\u0627\u062a \u0627\u0644\u062c\u0645\u0627\u0639\u0627\u062a \u0627\u0644\u0645\u062d\u0644\u064a\u0629
\nmandili.net\/code\/47-06<\/a><\/p>\n

\u0648\u064a\u0639\u062a\u0645\u062f \u062d\u0633\u0627\u0628 \u0648\u062a\u062d\u062f\u064a\u062f \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0645\u0633\u062a\u062d\u0642\u0629 \u0639\u0644\u0649 \u0623\u0633\u0627\u0633 \u0646\u0638\u0627\u0645 \u0645\u062d\u0627\u0633\u0628\u064a \u064a\u0645\u0633\u0643\u0647 \u0627\u0644\u0645\u0644\u0632\u0645 \u0628\u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0648\u0641\u0642 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0631\u0642\u0645 09.88 \u0627\u0644\u0645\u062a\u0639\u0644\u0642 \u0628\u0627\u0644\u0642\u0648\u0627\u0639\u062f \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0627\u0644\u0648\u0627\u062c\u0628 \u0639\u0644\u0649 \u0627\u0644\u062a\u062c\u0627\u0631 \u0627\u0644\u0639\u0645\u0644 \u0628\u0647\u0627.
\n\ud83d\udccc \u0627\u0644\u0642\u0648\u0627\u0639\u062f \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0627\u0644\u0648\u0627\u062c\u0628 \u0639\u0644\u0649 \u0627\u0644\u062a\u062c\u0627\u0631 \u0627\u0644\u0639\u0645\u0644 \u0628\u0647\u0627
\nmandili.net\/code\/09-88<\/a><\/p>\n

\u0648\u062a\u0637\u0628\u0642 \u0641\u064a\u0645\u0627 \u064a\u062e\u0635 \u0627\u0633\u062a\u062e\u0644\u0627\u0635 \u0627\u0644\u062f\u064a\u0648\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0623\u062d\u0643\u0627\u0645 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0631\u0642\u0645 15.97 \u0628\u0645\u062b\u0627\u0628\u0629 \u0645\u062f\u0648\u0646\u0629 \u062a\u062d\u0635\u064a\u0644 \u0627\u0644\u062f\u064a\u0648\u0646 \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629.
\n\ud83d\udccc \u0645\u062f\u0648\u0646\u0629 \u062a\u062d\u0635\u064a\u0644 \u0627\u0644\u062f\u064a\u0648\u0646 \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629
\nmandili.net\/code\/15-97<\/a><\/p>\n

\u0647\u0630\u0627 \u0648\u064a\u0639\u062a\u0628\u0631 \u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0647\u0648 \u0627\u0644\u0625\u0637\u0627\u0631 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a \u0627\u0644\u0630\u064a \u064a\u0646\u0638\u0645 \u062c\u0645\u064a\u0639 \u062c\u0648\u0627\u0646\u0628 \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0648\u0627\u0644\u0646\u0641\u0642\u0627\u062a \u0627\u0644\u0639\u0627\u0645\u0629 \u0644\u0644\u062f\u0648\u0644\u0629\u060c \u0648\u0645\u0646 \u0628\u064a\u0646 \u0623\u0647\u0645 \u0645\u0635\u0627\u062f\u0631 \u0647\u0630\u0647 \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0627\u0644\u0636\u0631\u0627\u0626\u0628. \u0648\u0628\u0627\u0644\u062a\u0627\u0644\u064a\u060c \u0641\u0625\u0646 \u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u064a\u0631\u062a\u0628\u0637 \u0627\u0631\u062a\u0628\u0627\u0637\u0627 \u0648\u062b\u064a\u0642\u0627 \u0628\u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u060c \u0648\u064a\u062a\u062c\u0644\u0649 \u0630\u0644\u0643 \u0641\u064a \u062a\u062d\u062f\u064a\u062f \u0627\u0644\u0633\u064a\u0627\u0633\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0648\u0625\u0642\u0631\u0627\u0631 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u062c\u062f\u064a\u062f\u0629 \u0623\u0648 \u062a\u0639\u062f\u064a\u0644\u0647\u0627.
\n\ud83d\udccc \u0645\u0634\u0631\u0648\u0639 \u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0644\u0644\u0633\u0646\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 2025
\nmandili.net\/code\/60-24<\/a><\/p>\n

\u0623\u0635\u0646\u0627\u0641 \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u064a<\/h2>\n

\u064a\u062a\u0643\u0648\u0646 \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0641\u064a \u0627\u0644\u0645\u063a\u0631\u0628 \u0645\u0646 \u0635\u0646\u0641\u064a\u0646 \u0645\u0646 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0648\u0627\u0644\u0631\u0633\u0648\u0645 \u0648\u0647\u064a \u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u062f\u0648\u0644\u0629 \u0648\u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0645\u062d\u0644\u064a\u0629.<\/p>\n

\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u062f\u0648\u0644\u0629: \u0627\u0644\u0645\u062f\u0648\u0646\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0644\u0644\u0636\u0631\u0627\u0626\u0628<\/h3>\n

\u0640 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u062f\u062e\u0644 (IR) Imp\u00f4t sur le revenu
\n\u0640 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u0634\u0631\u0643\u0627\u062a (IS) Imp\u00f4t sur les soci\u00e9t\u00e9s
\n\u0640 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 (TVA) Taxe sur la valeur ajout\u00e9e
\n\u0640 \u0648\u0627\u062c\u0628\u0627\u062a \u0627\u0644\u062a\u0633\u062c\u064a\u0644 \/ \u0627\u0644\u0630\u0645\u063a\u0629 Droit d\u2019enregistrement
\n\u0640 \u0648\u0627\u062c\u0628\u0627\u062a \u0627\u0644\u062a\u0645\u0628\u0631 Droits de timbre
\n\u0640 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0633\u0646\u0648\u064a\u0629 \u0639\u0644\u0649 \u0627\u0644\u0633\u064a\u0627\u0631\u0627\u062a TSAVA \/ \u0641\u064a\u0646\u064a\u062a Vignette
\n\u0640 \u0645\u0633\u0627\u0647\u0645\u0627\u062a \u0627\u0644\u062a\u0636\u0627\u0645\u0646 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a Contribution sociale de solidarit\u00e9<\/p>\n

\u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0645\u062d\u0644\u064a\u0629: \u0642\u0627\u0646\u0648\u0646 \u062c\u0628\u0627\u064a\u0627\u062a \u0627\u0644\u062c\u0645\u0627\u0639\u0627\u062a \u0627\u0644\u0645\u062d\u0644\u064a\u0629<\/h3>\n

\u0640 \u0627\u0644\u0631\u0633\u0645 \u0627\u0644\u0645\u0647\u0646\u064a (TP) Taxe Professionnelle (\u0627\u0644\u0628\u0627\u062a\u0648\u0646\u062a Patente \u0633\u0627\u0628\u0642\u0627)
\n\u0640 \u0631\u0633\u0645 \u0627\u0644\u0633\u0643\u0646 Taxe d\u2019Habitation
\n\u0640 \u0631\u0633\u0645 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u062c\u0645\u0627\u0639\u064a\u0629 Taxe de Services Communaux<\/p>\n

\u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0645\u0634\u0627\u0631 \u0625\u0644\u064a\u0647\u0627 \u0641\u064a \u0627\u0644\u0645\u062f\u0648\u0646\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0644\u0644\u0636\u0631\u0627\u0626\u0628<\/h2>\n

\u0640 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u062f\u062e\u0644 (IR): \u062a\u0639\u062a\u0628\u0631 \u0645\u0646 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0645\u0628\u0627\u0634\u0631\u0629 \u0627\u0644\u062a\u064a \u062a\u0641\u0631\u0636 \u0639\u0644\u0649 \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0648\u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u062a\u064a \u064a\u062c\u0646\u064a\u0647\u0627 \u0627\u0644\u0623\u0634\u062e\u0627\u0635 \u0627\u0644\u0637\u0628\u064a\u0639\u064a\u0648\u0646 \u0648\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0623\u0634\u062e\u0627\u0635.
\n\u0640 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u0634\u0631\u0643\u0627\u062a (IS): \u062a\u0639\u062a\u0628\u0631 \u0645\u0646 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0645\u0628\u0627\u0634\u0631\u0629 \u0627\u0644\u062a\u064a \u062a\u0641\u0631\u0636 \u0639\u0644\u0649 \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0648\u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u062a\u064a \u062a\u062c\u0646\u064a\u0647\u0627 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0648 \u0628\u0627\u0642\u064a \u0627\u0644\u0623\u0634\u062e\u0627\u0635 \u0627\u0644\u0627\u0639\u062a\u0628\u0627\u0631\u064a\u064a\u0646.
\n\u0640 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 (TVA): \u062a\u0639\u062a\u0628\u0631 \u0645\u0646 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u063a\u064a\u0631 \u0627\u0644\u0645\u0628\u0627\u0634\u0631\u0629 \u0627\u0644\u062a\u064a \u062a\u0641\u0631\u0636 \u0639\u0644\u0649 \u0646\u0641\u0642\u0627\u062a \u0627\u0644\u0627\u0633\u062a\u0647\u0644\u0627\u0643 \u062a\u0636\u0627\u0641 \u0639\u0644\u0649 \u0623\u0633\u0639\u0627\u0631 \u0627\u0644\u0633\u0644\u0639 \u0648\u0627\u0644\u062e\u062f\u0645\u0627\u062a.
\n\u0640 \u0631\u0633\u0648\u0645 \u0627\u0644\u062a\u0633\u062c\u064a\u0644 \u0648\u0627\u0644\u062a\u0646\u0628\u0631: \u062a\u064f\u0641\u0631\u0636 \u0647\u0630\u0647 \u0627\u0644\u0631\u0633\u0648\u0645 \u0639\u0646\u062f \u062a\u0633\u062c\u064a\u0644 \u0627\u0644\u0639\u0642\u0648\u062f \u0648\u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0647\u0627\u0645\u0629\u060c \u0628\u0627\u0644\u0625\u0636\u0627\u0641\u0629 \u0625\u0644\u0649 \u0631\u0633\u0648\u0645 \u0627\u0644\u062a\u0646\u0628\u0631 (\u0627\u0644\u0637\u0648\u0627\u0628\u0639) \u0627\u0644\u0645\u0637\u0644\u0648\u0628\u0629 \u0644\u0628\u0639\u0636 \u0627\u0644\u0645\u0633\u062a\u0646\u062f\u0627\u062a \u0627\u0644\u0631\u0633\u0645\u064a\u0629.<\/p>\n

\u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u062f\u062e\u0644 (IR) Imp\u00f4t sur le revenu<\/h3>\n

\u062a\u0641\u0631\u0636 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u062f\u062e\u0644 \u0639\u0644\u0649 \u062f\u062e\u0648\u0644 \u0648\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0623\u0634\u062e\u0627\u0635 \u0627\u0644\u0637\u0628\u064a\u0639\u064a\u064a\u0646 \u0648\u0627\u0644\u0645\u0639\u0646\u0648\u064a\u064a\u0646 \u0648\u0627\u0644\u0630\u064a\u0646 \u0644\u0645 \u064a\u062e\u062a\u0627\u0631\u0648\u0627 \u0627\u0644\u062e\u0636\u0648\u0639 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u0634\u0631\u0643\u0627\u062a.<\/p>\n

\u0623\u0635\u0646\u0627\u0641 \u0627\u0644\u062f\u062e\u0648\u0644 \u0648\u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0645\u0639\u0646\u064a\u0629 \u0647\u064a:<\/p>\n

\u0640 \u0627\u0644\u062f\u062e\u0648\u0644 \u0627\u0644\u0645\u0647\u0646\u064a\u0629 (\u0645\u0647\u0646 \u062a\u062c\u0627\u0631\u064a\u0629\u060c \u0635\u0646\u0627\u0639\u064a\u0629 \u0623\u0648 \u062d\u0631\u0641\u064a\u0629\u061b \u0645\u0647\u0646 \u0639\u0642\u0627\u0631\u064a\u0629\u061b \u0645\u0647\u0646\u0629 \u062d\u0631\u0629…)\u061b
\n\u0640 \u0627\u0644\u062f\u062e\u0648\u0644 \u0627\u0644\u0646\u0627\u062a\u062c\u0629 \u0639\u0646 \u0627\u0644\u0645\u0633\u062a\u063a\u0644\u0627\u062a \u0627\u0644\u0641\u0644\u0627\u062d\u064a\u0629\u061b
\n\u0640 \u0627\u0644\u0623\u062c\u0648\u0631 \u0648\u0627\u0644\u062f\u062e\u0648\u0644 \u0627\u0644\u0645\u0639\u062a\u0628\u0631\u0629 \u0641\u064a \u062d\u0643\u0645\u0647\u0627\u061b
\n\u0640 \u0627\u0644\u062f\u062e\u0648\u0644 \u0648\u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0639\u0642\u0627\u0631\u064a\u0629\u061b
\n\u0640 \u0627\u0644\u062f\u062e\u0648\u0644 \u0648\u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0646\u0627\u062a\u062c\u0629 \u0639\u0646 \u0631\u0624\u0648\u0633 \u0627\u0644\u0623\u0645\u0648\u0627\u0644 \u0627\u0644\u0645\u0646\u0642\u0648\u0644\u0629.<\/p>\n

\u0623\u0646\u0638\u0645\u0629 \u0641\u0631\u0636 \u0627\u0644\u0636\u0631\u064a\u0628\u0629<\/p>\n

\u0640 \u0646\u0638\u0627\u0645 \u0627\u0644\u0646\u062a\u064a\u062c\u0629 \u0627\u0644\u0635\u0627\u0641\u064a\u0629 \u0627\u0644\u062d\u0642\u064a\u0642\u064a\u0629\u061b
\n\u0640 \u0646\u0638\u0627\u0645 \u0627\u0644\u0646\u062a\u064a\u062c\u0629 \u0627\u0644\u0635\u0627\u0641\u064a\u0629 \u0627\u0644\u0645\u0628\u0633\u0637\u0629\u061b
\n\u0640 \u0646\u0638\u0627\u0645 \u0627\u0644\u0631\u0628\u062d \u0627\u0644\u062c\u0632\u0627\u0641\u064a\u061b
\n\u0640 \u0646\u0638\u0627\u0645 \u0627\u0644\u0645\u0642\u0627\u0648\u0644 \u0627\u0644\u0630\u0627\u062a\u064a.<\/p>\n

https:\/\/tax.gov.ma\/wps\/portal\/DGI-Ar\/ar\/Accueil\/Vos-demarches_impots-en-bref\/Vos-impots-en-bref\/Impots-sur-le-revenu<\/a><\/p>\n

https:\/\/www.youtube.com\/watch?v=lIfYU8xXO7c<\/a><\/p>\n

\u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u0634\u0631\u0643\u0627\u062a (IS) Imp\u00f4t sur les soci\u00e9t\u00e9s<\/h3>\n

\u0627\u0644\u0623\u0634\u062e\u0627\u0635 \u0627\u0644\u0645\u0641\u0631\u0648\u0636\u0629 \u0639\u0644\u064a\u0647\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u0629<\/strong><\/p>\n

\u062a\u062e\u0636\u0639 \u0648\u062c\u0648\u0628\u0627\u064b \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u0634\u0631\u0643\u0627\u062a:<\/p>\n

\u0640 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0645\u06be\u0645\u0627 \u0643\u0627\u0646 \u0634\u0643\u0644\u06be\u0627 \u0648\u063a\u0631\u0636\u06be\u0627 (\u0645\u0627 \u0639\u062f\u0627 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0641\u0639\u0644\u064a\u0629 \u0627\u0644\u062a\u064a \u0644\u0627 \u062a\u0636\u0645 \u0633\u0648\u0649 \u0623\u0634\u062e\u0627\u0635 \u0637\u0628\u064a\u0639\u064a\u064a\u0646 \u0648\u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0639\u0642\u0627\u0631\u064a\u0629 \u0627\u0644\u062a\u064a \u064a\u0637\u0644\u0642 \u0639\u0644\u064a\u0647\u0627 \u0627\u0633\u0645 ‘\u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0639\u0642\u0627\u0631\u064a\u0629 \u0627\u0644\u0634\u0641\u0627\u0641\u0629’)\u061b
\n\u0640 \u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u0639\u0645\u0648\u0645\u06cc\u0629 \u0648\u063a\u06cc\u0631\u06be\u0627 \u0645\u0646 \u0627\u0644\u0623\u0634\u062e\u0627\u0635 \u0627\u0644\u0645\u0639\u0646\u0648\u06cc\u06cc\u0646 \u0627\u0644\u0630\u06cc\u0646 \u06cc\u0642\u0648\u0645\u0648\u0646 \u0628\u0627\u0633\u062a\u063a\u0644\u0627\u0644 \u0623\u0648 \u0628\u0639\u0645\u0644\u06cc\u0627\u062a \u062a\u06be\u062f\u0641 \u0644\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u0649 \u0631\u0628\u062d\u061b
\n\u0640 \u0627\u0644\u0635\u0646\u0627\u062f\u06cc\u0642 \u0627\u0644\u0645\u062d\u062f\u062b\u0629 \u0628\u0646\u0635 \u062a\u0634\u0631\u06cc\u0639\u064a \u0623\u0648 \u0628\u0627\u062a\u0641\u0627\u0642\u06cc\u0629\u061b
\n\u0640 \u0645\u0631\u0627\u0643\u0632 \u0627\u0644\u062a\u0646\u0633\u06cc\u0642 \u0627\u0644\u062a\u0627\u0628\u0639\u0629 \u0644\u0634\u0631\u0643\u0629 \u063a\u06cc\u0631 \u0645\u0642\u06cc\u0645\u0629.<\/p>\n

\u062a\u062e\u0636\u0639 \u0644\u0644\u0636\u0631\u06cc\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u0634\u0631\u0643\u0627\u062a\u060c \u0628\u0634\u0643\u0644 \u0627\u062e\u062a\u06cc\u0627\u0631\u064a \u0644\u0627 \u0631\u062c\u0639\u0629 \u0641\u06cc\u0647\u060c \u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062a\u0636\u0627\u0645\u0646 \u0648\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062a\u0648\u0635\u064a\u0629 \u0627\u0644\u0628\u0633\u064a\u0637\u0629 \u0627\u0644\u0645\u0624\u0633\u0633\u0629 \u0628\u0627\u0644\u0645\u063a\u0631\u0628 \u0648\u0627\u0644\u062a\u064a \u0644\u0627 \u062a\u0636\u0645 \u0633\u0648\u0649 \u0623\u0634\u062e\u0627\u0635 \u0637\u0628\u064a\u0639\u064a\u064a\u0646 \u0648\u0643\u0630\u0627 \u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0635\u0629.<\/p>\n

\u0627\u0644\u0623\u0633\u0627\u0633 \u0627\u0644\u062e\u0627\u0636\u0639 \u0644\u0644\u0636\u0631\u064a\u0628\u0629<\/strong><\/p>\n

\u062a\u064f\u0633\u0627\u0648\u064a \u0627\u0644\u062d\u0635\u064a\u0644\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0627\u0644\u062e\u0627\u0636\u0639\u0629 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u0641\u0627\u0626\u0636 \u0639\u0627\u0626\u062f\u0627\u062a \u0627\u0644\u0627\u0633\u062a\u063a\u0644\u0627\u0644 \u0648\u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0639\u0644\u0649 \u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u0627\u0633\u062a\u063a\u0644\u0627\u0644\u060c \u0628\u0639\u062f \u062a\u063a\u064a\u064a\u0631\u0647\u0627 \u0625\u0646 \u0627\u0642\u062a\u0636\u0649 \u0627\u0644\u062d\u0627\u0644\u060c \u0637\u0628\u0642\u0627\u064b \u0644\u0644\u062a\u0634\u0631\u064a\u0639 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u0627\u0644\u062c\u0627\u0631\u064a \u0628\u0647 \u0627\u0644\u0639\u0645\u0644.<\/p>\n

\u064a\u064f\u0645\u0643\u0646 \u062a\u0631\u062d\u064a\u0644 \u0639\u062c\u0632 \u0633\u0646\u0629 \u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0625\u0644\u0649 \u063a\u0627\u064a\u0629 \u0627\u0644\u0633\u0646\u0629 \u0627\u0644\u0631\u0627\u0628\u0639\u0629 \u0627\u0644\u0645\u0648\u0627\u0644\u064a\u0629\u060c \u0628\u0627\u0633\u062a\u062b\u0646\u0627\u0621 \u062c\u0632\u0621 \u0627\u0644\u0639\u062c\u0632 \u0627\u0644\u0645\u0637\u0627\u0628\u0642 \u0644\u0627\u0647\u062a\u0644\u0627\u0643\u0627\u062a \u0639\u0646\u0627\u0635\u0631 \u0627\u0644\u0623\u0635\u0648\u0644 \u0627\u0644\u0630\u064a \u064a\u0645\u0643\u0646 \u062a\u0631\u062c\u064a\u0644\u0647 \u0625\u0644\u0649 \u0623\u062c\u0644 \u063a\u064a\u0631 \u0645\u0633\u0645\u0649.<\/p>\n

\u0627\u0644\u062d\u062f \u0627\u0644\u0623\u062f\u0646\u0649 \u0644\u0644\u0636\u0631\u064a\u0628\u0629<\/strong><\/p>\n

\u0644\u0627 \u064a\u0645\u0643\u0646 \u0623\u0646 \u064a\u0642\u0644 \u0627\u0644\u062d\u062f \u0627\u0644\u0623\u062f\u0646\u0649 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0646 3000 \u062f\u0631\u0647\u0645 (LF 2014).<\/p>\n

\u064a\u062d\u062f\u062f \u0633\u0639\u0631 \u0627\u0644\u062d\u062f\u0651 \u0627\u0644\u0623\u062f\u0646\u0649 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u0641\u064a:<\/p>\n

0.25% \u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0644\u0644\u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u0642\u0648\u0645 \u0628\u0647\u0627 \u0627\u0644\u0645\u0646\u0634\u0622\u062a \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0648\u0627\u0644\u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u0628\u064a\u0639 \u0627\u0644\u0645\u0648\u0627\u062f \u0627\u0644\u062a\u0627\u0644\u064a\u0629: \u0627\u0644\u0645\u0646\u062a\u062c\u0627\u062a \u0627\u0644\u0646\u0641\u0637\u064a\u0629\u060c \u0627\u0644\u063a\u0627\u0632\u060c \u0627\u0644\u0632\u0628\u062f\u0629\u060c \u0627\u0644\u0632\u064a\u062a\u060c \u0627\u0644\u0633\u0643\u0631\u060c \u0627\u0644\u062f\u0642\u064a\u0642\u060c \u0627\u0644\u0645\u0627\u0621 \u0648\u0627\u0644\u0643\u0647\u0631\u0628\u0627\u0621.
\n0.5% \u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0644\u062c\u0645\u064a\u0639 \u0627\u0644\u0646\u0634\u0627\u0637\u0627\u062a \u0627\u0644\u0623\u062e\u0631\u0649.<\/p>\n

https:\/\/tax.gov.ma\/wps\/portal\/DGI-Ar\/ar\/Accueil\/Vos-demarches_impots-en-bref\/Vos-impots-en-bref\/Impots-sur-les-societes<\/a><\/p>\n

\u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 (TVA) Taxe sur la valeur ajout\u00e9e<\/h3>\n

\u062a\u0637\u0628\u0642 \u0627\u0644\u0636\u0631\u06cc\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u0642\u06cc\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u060c\u0627\u0644\u062a\u064a \u062a\u0645\u062b\u0644 \u0636\u0631\u06cc\u0628\u0629 \u0639\u0644\u0649 \u0631\u0642\u0645 \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a\u060c \u0639\u0644\u0649 \u0627\u0644\u0639\u0645\u0644\u06cc\u0627\u062a \u0627\u0644\u0645\u0646\u062c\u0632\u0629 \u0628\u0627\u0644\u0645\u063a\u0631\u0628 \u0633\u0648\u0627\u0621 \u0623\u0643\u0627\u0646\u062a \u0628\u0637\u0628\u06cc\u0639\u062a\u06be\u0627 \u0635\u0646\u0627\u0639\u06cc\u0629 \u0623\u0648 \u062a\u062c\u0627\u0631\u06cc\u0629 \u0623\u0648 \u062d\u0631\u0641\u06cc\u0629 \u0623\u0645 \u062f\u0627\u062e\u0644\u0629 \u0641\u064a \u0646\u0637\u0627\u0642 \u0645\u0632\u0627\u0648\u0644\u0629 \u0645\u0647\u0646\u0629 \u062d\u0631\u0629\u060c \u0648\u0643\u0630\u0627 \u0639\u0644\u0649 \u0639\u0645\u0644\u06cc\u0627\u062a \u0627\u0644\u0627\u0633\u062a\u06cc\u0631\u0627\u062f.<\/p>\n

\u0640 \u064a\u0624\u062f\u064a\u0647\u0627 \u0627\u0644\u0645\u0633\u062a\u0641\u064a\u062f \u0645\u0646 \u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0645\u0647\u0646\u064a.
\n\u0640 \u0627\u0644\u0645\u0647\u0646\u064a \u062c\u0627\u0628\u064a \u0645\u0639 \u062d\u0642 \u0627\u0644\u062e\u0635\u0645.
\n\u0640 \u062d\u064a\u0646\u0645\u0627 \u064a\u0643\u0648\u0646 \u062d\u0642 \u0627\u0644\u062e\u0635\u0645\u060c \u0627\u0644\u0645\u0647\u0646\u064a \u064a\u0642\u0648\u0645 \u0628\u062e\u0635\u0645 TVA \u0627\u0644\u062a\u064a \u0623\u062f\u0627\u0647\u0627 \u0644\u0644\u063a\u064a\u0631 \u0646\u0638\u064a\u0631 \u062e\u062f\u0645\u0627\u062a \u0645\u0646 TVA \u0627\u0644\u062a\u064a \u062c\u0628\u0627\u0647\u0627 \u0645\u0646 \u0639\u0645\u0644\u0627\u0626\u0647. (\u0645\u062b\u0644\u0627 \u0623\u062f\u064a\u062a 5000 \u0648\u062c\u0628\u064a\u062a 8000: 8000 \u0640 5000 = 3000).<\/p>\n

\u0627\u0644\u0623\u0633\u0627\u0633 \u0627\u0644\u062e\u0627\u0636\u0639 \u0644\u0644\u0636\u0631\u064a\u0628\u0629<\/strong><\/p>\n

\u0631\u0642\u0645 \u0627\u0644\u0623\u0639\u0645\u0627\u0644: \u064a\u0634\u0645\u0644 \u0631\u0642\u0645 \u0627\u0644\u0623\u0639\u0645\u0627\u0644 \u0627\u0644\u0645\u0641\u0631\u0648\u0636\u0629 \u0639\u0644\u064a\u0647 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0623\u062b\u0645\u0627\u0646 \u0627\u0644\u0628\u0636\u0627\u0626\u0639 \u0623\u0648 \u0627\u0644\u0623\u0639\u0645\u0627\u0644 \u0623\u0648 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0623\u0648 \u0627\u0644\u0645\u062f\u0627\u062e\u064a\u0644 \u0627\u0644\u062a\u0628\u0639\u064a\u0629 \u0627\u0644\u0645\u0631\u062a\u0628\u0637\u0629 \u0628\u0647\u0627 \u0648\u0643\u0630\u0627 \u0627\u0644\u0645\u0635\u0627\u0631\u064a\u0641 \u0648\u0627\u0644\u0631\u0633\u0648\u0645 \u0648\u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0645\u062a\u0631\u062a\u0628\u0629 \u0639\u0646 \u0630\u0644\u0643 \u0645\u0627 \u0639\u062f\u0627 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629.<\/p>\n

\u0627\u0644\u0646\u0633\u0628\u0629<\/strong><\/p>\n

\u0640 \u0627\u0644\u0633\u0639\u0631 \u0627\u0644\u0639\u0627\u062f\u064a: \u06cc\u062d\u062f\u062f \u0628\u0646\u0633\u0628\u0629 %20.
\n\u0640 \u0627\u0644\u0623\u0633\u0639\u0627\u0631 \u0627\u0644\u0645\u062e\u0641\u0636\u0629: 7% \u0645\u0639 \u0627\u0644\u062d\u0642 \u0641\u064a \u0627\u0644\u062e\u0635\u0645 \/ 10% \u0645\u0639 \u0627\u0644\u062d\u0642 \u0641\u064a \u0627\u0644\u062e\u0635\u0645 \/ 14% \u0645\u0639 \u0627\u0644\u062d\u0642 \u0641\u064a \u0627\u0644\u062e\u0635\u0645 \/ 14% \u0645\u0646 \u063a\u064a\u0631 \u0627\u0644\u062d\u0642 \u0641\u064a \u0627\u0644\u062e\u0635\u0645
\n\u0640 \u0627\u0644\u0623\u0633\u0639\u0627\u0631 \u0627\u0644\u062e\u0627\u0635\u0629.<\/p>\n

\u062f\u0648\u0631\u064a\u0629 \u0627\u0644\u0625\u062f\u0644\u0627\u0621 \u0628\u0627\u0644\u0625\u0642\u0631\u0627\u0631<\/strong><\/p>\n

\u0640 \u0627\u0644\u0625\u0642\u0631\u0627\u0631 \u0627\u0644\u0634\u0647\u0631\u064a.
\n\u0640 \u0627\u0644\u0625\u0642\u0631\u0627\u0631 \u0627\u0644\u0631\u0628\u0639 \u0633\u0646\u0648\u064a.<\/p>\n

https:\/\/tax.gov.ma\/wps\/portal\/DGI-Ar\/ar\/Accueil\/Vos-demarches_impots-en-bref\/Vos-impots-en-bref\/Taxe-sur-la-valeur-ajoutee<\/a><\/p>\n

\u0648\u0627\u062c\u0628\u0627\u062a \u0627\u0644\u062a\u0633\u062c\u064a\u0644 \/ \u0627\u0644\u0630\u0645\u063a\u0629 Droit d’enregistrement<\/h3>\n

https:\/\/tax.gov.ma\/wps\/portal\/DGI-Ar\/ar\/Accueil\/Vos-demarches_impots-en-bref\/Vos-impots-en-bref\/Droits-d_enregistrement<\/a><\/p>\n

\u0648\u0627\u062c\u0628\u0627\u062a \u0627\u0644\u062a\u0645\u0628\u0631 Droits de timbre<\/h3>\n

https:\/\/tax.gov.ma\/wps\/portal\/DGI-Ar\/ar\/Accueil\/Vos-demarches_impots-en-bref\/Vos-impots-en-bref\/Droits-de-timbre<\/a><\/p>\n

\u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0633\u0646\u0648\u064a\u0629 \u0639\u0644\u0649 \u0627\u0644\u0633\u064a\u0627\u0631\u0627\u062a TSAVA \/ \u0641\u064a\u0646\u064a\u062a Vignette<\/h3>\n

https:\/\/tax.gov.ma\/wps\/portal\/DGI-Ar\/ar\/Accueil\/Vos-demarches_impots-en-bref\/Vos-impots-en-bref\/tsava<\/a><\/p>\n

\u0645\u0633\u0627\u0647\u0645\u0627\u062a \u0627\u0644\u062a\u0636\u0627\u0645\u0646 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a Contribution sociale de solidarit\u00e9<\/h3>\n

https:\/\/tax.gov.ma\/wps\/portal\/DGI-Ar\/ar\/Accueil\/Vos-demarches_impots-en-bref\/Vos-impots-en-bref\/contribution-sociale-de-solidarite<\/a><\/p>\n

\u0627\u0644\u0631\u0633\u0648\u0645 \u0627\u0644\u0645\u0634\u0627\u0631 \u0625\u0644\u064a\u0647\u0627 \u0641\u064a \u0642\u0627\u0646\u0648\u0646 \u062c\u0628\u0627\u064a\u0627\u062a \u0627\u0644\u062c\u0645\u0627\u0639\u0627\u062a \u0627\u0644\u0645\u062d\u0644\u064a\u0629<\/h2>\n

\u0631\u0633\u0648\u0645 \u0623\u062d\u062f\u062b\u062a \u0644\u0641\u0627\u0626\u062f\u0629 \u0627\u0644\u062c\u0645\u0627\u0639\u0627\u062a \u0627\u0644\u0645\u062d\u0644\u064a\u0629 \u0648\u062a\u062e\u0636\u0639 \u0644\u0644\u0642\u0627\u0646\u0648\u0646 \u0631\u0642\u0645 47.06 \u0627\u0644\u0645\u062a\u0639\u0644\u0642 \u0628\u062c\u0628\u0627\u064a\u0627\u062a \u0627\u0644\u062c\u0645\u0627\u0639\u0627\u062a \u0627\u0644\u0645\u062d\u0644\u064a\u0629.<\/p>\n

\u0627\u0644\u0631\u0633\u0645 \u0627\u0644\u0645\u0647\u0646\u064a (TP) Taxe Professionnelle (\u0627\u0644\u0628\u0627\u062a\u0648\u0646\u062a Patente \u0633\u0627\u0628\u0642\u0627)<\/h3>\n

\u064a\u0641\u0631\u0636 \u0627\u0644\u0631\u0633\u0645 \u0627\u0644\u0645\u0647\u0646\u064a \u0623\u0633\u0627\u0633\u0627 \u0639\u0644\u0649 \u0643\u0644 \u0634\u062e\u0635 \u0630\u0627\u062a\u064a \u0623\u0648 \u0645\u0639\u0646\u0648\u064a \u064a\u0632\u0627\u0648\u0644 \u0646\u0634\u0627\u0637\u0627 \u0645\u0647\u0646\u064a\u0627.<\/p>\n

\u0640 \u064a\u0641\u0631\u0636 \u0641\u064a \u0639\u0646\u0648\u0627\u0646 \u0627\u0644\u0646\u0634\u0627\u0637 \u0627\u0644\u0645\u0647\u0646\u064a. \u0648\u0641\u064a \u062d\u0627\u0644\u0629 \u0639\u062f\u0645 \u0627\u0644\u062a\u0648\u0629\u0641\u0631 \u0639\u0644\u0649 \u0639\u0646\u0648\u0627\u0646 \u064a\u062c\u0628 \u062a\u062d\u062f\u064a\u062f \u0645\u0648\u0637\u0646 \u0636\u0631\u064a\u0628\u064a.
\n\u0640 \u0628\u0627\u0644\u0646\u0633\u0629 \u0644\u0644\u0645\u062d\u0627\u0645\u064a: 20% \u0645\u0646 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0633\u0646\u0648\u064a\u0629 \u0644\u0644\u0643\u0631\u0627\u0621 (\u0627\u0644\u062d\u0642\u064a\u0642\u064a\u0629).
\n\u0640 \u0641\u064a \u062d\u0627\u0644\u0629 \u0627\u0644\u0627\u0646\u062a\u0642\u0627\u0644 \u064a\u062a\u0643\u0648\u0646 \u0631\u0633\u0645 \u0645\u0647\u0646\u064a \u062c\u062f\u064a\u062f \u0648\u064a\u062c\u0628 \u0627\u0644\u062a\u0634\u0637\u064a\u0628 \u0639\u0644\u0649 \u0627\u0644\u0642\u062f\u064a\u0645.
\n\u0640 \u064a\u0633\u062a\u0641\u064a\u062f \u0627\u0644\u0645\u0647\u0646\u064a\u0648\u0646 \u0645\u0646 \u0625\u0639\u0641\u0627\u0621 5 \u0633\u0646\u0648\u0627\u062a \u0645\u0646 \u0628\u062f\u0627\u064a\u0629 \u0627\u0644\u0646\u0634\u0627\u0637.<\/p>\n

\u064a\u062d\u062f\u062f \u0633\u0639\u0631 \u0627\u0644\u0631\u0633\u0645 \u0627\u0644\u0645\u0647\u0646\u064a \u0627\u0644\u0645\u0637\u0628\u0642 \u0639\u0644\u0649 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0625\u064a\u062c\u0627\u0631\u064a\u0629 \u0643\u0645\u0627 \u064a\u0644\u064a:<\/p>\n

10% \u0644\u0644\u0637\u0628\u0642\u0629 3<\/strong><\/p>\n

\u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0644\u0644\u0623\u0646\u0634\u0637\u0629 \u0627\u0644\u062a\u0627\u0644\u064a\u0629:<\/p>\n

– \u062a\u0627\u062c\u0631 \u0627\u0644\u062a\u0642\u0633\u064a\u0637 \u0644\u0644\u0645\u0648\u0627\u062f \u0627\u0644\u0645\u0631\u0643\u0628\u0629\u060c \u0623\u0648 \u0627\u0644\u0645\u0648\u0627\u062f \u0627\u0644\u0623\u062e\u0631\u0649 \u0627\u0644\u0645\u0648\u062c\u0647\u0629 \u0644\u0644\u0627\u0633\u062a\u0647\u0644\u0627\u0643 \u0627\u0644\u062d\u064a\u0648\u0627\u0646\u064a.
\n– \u0645\u064f\u0635\u0646\u0651\u0639 \u0623\u0648 \u0645\u0635\u0644\u062d \u0627\u0644\u0645\u0639\u062f\u0627\u062a \u0627\u0644\u0643\u0647\u0631\u0628\u0627\u0626\u064a\u0629.
\n– \u0645\u064f\u0643\u0631\u064a \u0627\u0644\u0634\u0642\u0642 \u0627\u0644\u0645\u0641\u0631\u0648\u0634\u0629…<\/p>\n

\u064a\u062c\u0628 \u0623\u0644\u0627 \u064a\u0642\u0644 \u0639\u0646 \u0627\u0644\u062d\u062f \u0627\u0644\u0627\u062f\u0646\u0649: \u0627\u0644\u062c\u0645\u0627\u0639\u0627\u062a \u0627\u0644\u062d\u0636\u0631\u064a\u0629 (300 \u062f\u0631\u0647\u0645)\u060c \u0627\u0644\u062c\u0645\u0627\u0639\u0627\u062a \u0627\u0644\u0642\u0631\u0648\u064a\u0629 (100 \u062f\u0631\u0647\u0645)<\/p>\n

20% \u0644\u0644\u0637\u0628\u0642\u0629 2<\/strong><\/p>\n

\u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0644\u0644\u0623\u0646\u0634\u0637\u0629 \u0627\u0644\u062a\u0627\u0644\u064a\u0629\u060c \u0639\u0644\u0649 \u0633\u0628\u064a\u0644 \u0627\u0644\u0645\u062b\u0627\u0644:<\/p>\n

– \u0635\u0627\u062d\u0628 \u0645\u062a\u062c\u0631 \u0627\u0644\u062a\u063a\u0630\u064a\u0629 \u0627\u0644\u0639\u0627\u0645\u0629.
\n– \u0627\u0644\u0645\u0647\u0646\u062f\u0633 \u0627\u0644\u0645\u0639\u0645\u0627\u0631\u064a \u0627\u0644\u0630\u064a \u064a\u0639\u0645\u0644 \u0644\u062d\u0633\u0627\u0628\u0647 \u0627\u0644\u062e\u0627\u0635.
\n– \u0635\u0627\u062d\u0628 \u0648\u0643\u0627\u0644\u0629 \u0623\u0633\u0641\u0627\u0631 \u062a\u064f\u0634\u063a\u0644 \u0645\u0646 1 \u0625\u0644\u0649 5 \u0623\u0634\u062e\u0627\u0635.<\/p>\n

\u064a\u062c\u0628 \u0623\u0644\u0627 \u064a\u0642\u0644 \u0639\u0646 \u0627\u0644\u062d\u062f \u0627\u0644\u0627\u062f\u0646\u0649: \u0627\u0644\u062c\u0645\u0627\u0639\u0627\u062a \u0627\u0644\u062d\u0636\u0631\u064a\u0629 (600 \u062f\u0631\u0647\u0645)\u060c \u0627\u0644\u062c\u0645\u0627\u0639\u0627\u062a \u0627\u0644\u0642\u0631\u0648\u064a\u0629 (200 \u062f\u0631\u0647\u0645)<\/p>\n

30% \u0644\u0644\u0637\u0628\u0642\u0629 1<\/strong><\/p>\n

\u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0644\u0644\u0623\u0646\u0634\u0637\u0629 \u0627\u0644\u062a\u0627\u0644\u064a\u0629\u060c \u0639\u0644\u0649 \u0633\u0628\u064a\u0644 \u0627\u0644\u0645\u062b\u0627\u0644:<\/p>\n

– \u0628\u0627\u0626\u0639 \u0627\u0644\u0633\u064a\u0627\u0631\u0627\u062a \u0628\u0627\u0644\u062c\u0645\u0644\u0629.
\n– \u0645\u0634\u063a\u0644 \u0639\u064a\u0627\u062f\u0629 \u0627\u0644\u0648\u0644\u0627\u062f\u0629.
\n– \u0635\u0627\u062d\u0628 \u0645\u062e\u062a\u0628\u0631 \u0627\u0644\u062a\u062d\u0644\u064a\u0644\u0627\u062a \u0627\u0644\u0637\u0628\u064a\u0629\u060c \u0627\u0644\u0643\u064a\u0645\u0627\u0648\u064a\u0629 \u0623\u0648 \u0627\u0644\u0635\u0646\u0627\u0639\u064a\u0629.<\/p>\n

\u064a\u062c\u0628 \u0623\u0644\u0627 \u064a\u0642\u0644 \u0639\u0646 \u0627\u0644\u062d\u062f \u0627\u0644\u0627\u062f\u0646\u0649: \u0627\u0644\u062c\u0645\u0627\u0639\u0627\u062a \u0627\u0644\u062d\u0636\u0631\u064a\u0629 (1200 \u062f\u0631\u0647\u0645)\u060c \u0627\u0644\u062c\u0645\u0627\u0639\u0627\u062a \u0627\u0644\u0642\u0631\u0648\u064a\u0629 (400 \u062f\u0631\u0647\u0645)<\/p>\n

https:\/\/tax.gov.ma\/wps\/portal\/DGI-Ar\/ar\/Accueil\/Vos-demarches_impots-en-bref\/Vos-impots-en-bref\/Taxe-professionnelle<\/a><\/p>\n

\u0631\u0633\u0645 \u0627\u0644\u0633\u0643\u0646 Taxe d’Habitation<\/h3>\n

https:\/\/tax.gov.ma\/wps\/portal\/DGI-Ar\/ar\/Accueil\/Vos-demarches_impots-en-bref\/Vos-impots-en-bref\/Taxe-d_habitation<\/a><\/p>\n

\u0631\u0633\u0645 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u062c\u0645\u0627\u0639\u064a\u0629 Taxe de Services Communaux<\/h3>\n

https:\/\/tax.gov.ma\/wps\/portal\/DGI-Ar\/ar\/Accueil\/Vos-demarches_impots-en-bref\/Vos-impots-en-bref\/Taxe-de-services-communaux<\/a><\/p>\n

\u0631\u0633\u0648\u0645 \u0623\u062e\u0631\u0649<\/h3>\n

\u0640 \u0627\u0644\u0631\u0633\u0645 \u0639\u0644\u0649 \u0627\u0644\u0623\u0631\u0627\u0636\u064a \u0627\u0644\u062d\u0636\u0631\u064a\u0629 \u063a\u064a\u0631 \u0627\u0644\u0645\u0628\u0646\u064a\u0629\u061b
\n\u0640 \u0627\u0644\u0631\u0633\u0645 \u0639\u0644\u0649 \u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u0628\u0646\u0627\u0621\u061b
\n– \u0627\u0644\u0631\u0633\u0645 \u0639\u0644\u0649 \u0639\u0645\u0644\u064a\u0627\u062a \u062a\u062c\u0632\u0626\u0629 \u0627\u0644\u0623\u0631\u0627\u0636\u064a\u061b
\n– \u0627\u0644\u0631\u0633\u0645 \u0639\u0644\u0649 \u0645\u062d\u0627\u0644 \u0628\u064a\u0639 \u0627\u0644\u0645\u0634\u0631\u0648\u0628\u0627\u062a\u061b
\n\u0640 \u0627\u0644\u0631\u0633\u0645 \u0639\u0644\u0649 \u0627\u0644\u0625\u0642\u0627\u0645\u0629 \u0628\u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u0633\u064a\u0627\u062d\u064a\u0629\u061b
\n\u0640 \u0627\u0644\u0631\u0633\u0645 \u0639\u0644\u0649 \u0627\u0644\u0645\u064a\u0627\u0647 \u0627\u0644\u0645\u0639\u062f\u0646\u064a\u0629 \u0648\u0645\u064a\u0627\u0647 \u0627\u0644\u0645\u0627\u0626\u062f\u0629\u061b
\n– \u0627\u0644\u0631\u0633\u0645 \u0639\u0644\u0649 \u0627\u0644\u0646\u0642\u0644 \u0627\u0644\u0639\u0645\u0648\u0645\u064a \u0644\u0644\u0645\u0633\u0627\u0641\u0631\u064a\u0646\u061b
\n– \u0627\u0644\u0631\u0633\u0645 \u0639\u0644\u0649 \u0627\u0633\u062a\u062e\u0631\u0627\u062c \u0645\u0648\u0627\u062f \u0627\u0644\u0645\u0642\u0627\u0644\u0639.<\/p>\n

\u0627\u0644\u0623\u0646\u0638\u0645\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0627\u0644\u0645\u0641\u0631\u0648\u0636\u0629 \u062d\u0633\u0628 \u0627\u0644\u0646\u0634\u0627\u0637<\/h2>\n

\u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0627\u0644\u062e\u0627\u0635 \u0628\u0627\u0644\u0645\u062d\u0627\u0645\u064a<\/h3>\n

\u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u062f\u062e\u0644 (IR).<\/strong><\/p>\n

– \u0627\u0644\u0623\u0633\u0627\u0633: \u0627\u0644\u0631\u0628\u062d \u0627\u0644\u0633\u0646\u0648\u064a.<\/p>\n

– \u0627\u0644\u0633\u0639\u0631: (\u062d\u0633\u0628 \u0634\u0631\u064a\u062d\u0629 \u0627\u0644\u062f\u062e\u0644) – \u0645\u0639 \u062e\u0635\u0645 \u0627\u0644\u0645\u0628\u0644\u063a \u0627\u0644\u0645\u0633\u0627\u0639\u062f<\/span><\/p>\n

0 % (\u0645\u0646 0 \u0625\u0644\u0649 30.000)
\n10 % (\u0645\u0646 30.001 \u0625\u0644\u0649 50.000) – 3.000
\n20 % (\u0645\u0646 50.001 \u0625\u0644\u0649 60.000) – 8.000
\n30 % (\u0645\u0646 60.001 \u0625\u0644\u0649 80.000) – 14.000
\n34 % (\u0645\u0646 80.001 \u0625\u0644\u0649 180.000) – 17.200
\n38 % (\u0645\u0627 \u064a\u0632\u064a\u062f \u0639\u0646 180.000) – 24.400<\/p>\n

– \u0637\u0631\u064a\u0642\u0629 \u0627\u0644\u062d\u0633\u0627\u0628: (\u062a\u0633\u0631\u064a \u0639\u0644\u0649 \u062c\u0645\u064a\u0639 \u0627\u0644\u062e\u0627\u0636\u0639\u064a\u0646 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u062f\u062e\u0644)<\/p>\n

\u0627\u0644\u0645\u0628\u0644\u063a \u0627\u0644\u062e\u0627\u0636\u0639 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 = \u0627\u0644\u0623\u062a\u0639\u0627\u0628 \u0627\u0644\u0633\u0646\u0648\u064a\u0629 (\u0645\u062b\u0644\u0627 500.000 \u062f\u0631\u0647\u0645) – \u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u0633\u0646\u0648\u064a\u0629 (\u0645\u062b\u0644\u0627 200.000 \u062f\u0631\u0647\u0645) = 300.000 \u062f\u0631\u0647\u0645.
\n\u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u062f\u062e\u0644 = \u0627\u0644\u0645\u0628\u0644\u063a \u0627\u0644\u062e\u0627\u0636\u0639 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 (300.000 \u062f\u0631\u0647\u0645) x \u0646\u0633\u0628\u0629 \u0627\u0644\u0633\u0639\u0631 (38 %) – \u0645\u0639 \u062e\u0635\u0645 \u0627\u0644\u0645\u0628\u0644\u063a \u0627\u0644\u0645\u0633\u0627\u0639\u062f (24.400) = 89.600 \u062f\u0631\u0647\u0645.
\n\u0627\u0644\u0631\u0628\u062d \u0627\u0644\u0633\u0646\u0648\u064a \u0627\u0644\u0635\u0627\u0641\u064a = \u0627\u0644\u0645\u0628\u0644\u063a \u0627\u0644\u062e\u0627\u0636\u0639 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 (300.000 \u062f\u0631\u0647\u0645) – \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u062f\u062e\u0644 (89.600 \u062f\u0631\u0647\u0645) = 210.000 \u062f\u0631\u0647\u0645.
\n\u0645\u0639\u062f\u0644 \u0627\u0644\u0631\u0628\u062d \u0627\u0644\u0634\u0647\u0631\u064a \u0627\u0644\u0635\u0627\u0641\u064a \u0627\u0644\u0646\u0638\u0631\u064a = \u0627\u0644\u0631\u0628\u062d \u0627\u0644\u0633\u0646\u0648\u064a \u0627\u0644\u0635\u0627\u0641\u064a (210.000 \u062f\u0631\u0647\u0645) \/ 12 \u0634\u0647\u0631 = 17.533,33 \u062f\u0631\u0647\u0645.
\n\u0627\u0644\u062a\u062d\u0645\u0644 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0627\u0644\u0634\u0647\u0631\u064a = \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u062f\u062e\u0644 (89.600 \u062f\u0631\u0647\u0645) \/ 12 \u0634\u0647\u0631 = 7.466,66 \u062f\u0631\u0647\u0645.<\/p>\n

– \u0631\u0624\u0648\u0633 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u062f\u062e\u0644:<\/p>\n

\u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u062f\u062e\u0644\u060c \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u0629 \u0627\u0644\u062f\u0646\u064a\u0627\u060c \u0627\u0644\u0627\u0642\u062a\u0637\u0627\u0639\u0627\u062a \u0645\u0646 \u0627\u0644\u0645\u0646\u0628\u0639\u060c \u0627\u0644\u0623\u062f\u0627\u0621\u0627\u062a \u0641\u064a \u0627\u0644\u0635\u0646\u062f\u0648\u0642.<\/p>\n

\u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 (TVA).<\/strong><\/p>\n

\u0647\u064a \u0636\u0631\u064a\u0628\u0629 \u064a\u0624\u062f\u064a\u0647\u0627 \u0627\u0644\u0645\u0633\u062a\u0647\u0644\u0643 \u0627\u0644\u0646\u0647\u0627\u0626\u064a \u0644\u0644\u0633\u0644\u0639 \u0623\u0648 \u0627\u0644\u0645\u0646\u062a\u0648\u062c\u0627\u062a \u0623\u0648 \u0627\u0644\u062e\u062f\u0645\u0627\u062a\u060c \u0646\u0633\u0628\u062a\u0647\u0627 \u062a\u062a\u0631\u0627\u0648\u062d \u0628\u064a\u0646 10% \u0648 20% \u0645\u0646 \u0631\u0642\u0645 \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a.<\/p>\n

– \u0627\u0644\u0623\u0633\u0627\u0633: \u0631\u0642\u0645 \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a.<\/p>\n

– \u0627\u0644\u0633\u0642\u0641: \u0631\u0642\u0645 \u0645\u0639\u0627\u0645\u0644\u0627\u062a 500.000 \u062f\u0631\u0647\u0645 (\u064a\u0633\u062a\u062e\u0635\u0644\u0647\u0627 \u0645\u0646 \u0627\u0644\u0645\u0633\u062a\u0641\u064a\u062f \u0645\u0646 \u062e\u062f\u0645\u0627\u062a\u0647)\u060c \u0623\u0642\u0644 (\u0644\u0627 \u064a\u0633\u062a\u062e\u0644\u0635\u0647\u0627). \u0648\u0625\u0630\u0627 \u0635\u0639\u062f \u0625\u0644\u0649 \u0647\u0630\u0627 \u0627\u0644\u0633\u0642\u0641\u060c \u062b\u0645 \u0646\u0632\u0644 \u0639\u0646\u0647 \u0641\u064a \u0627\u0644\u0633\u0646\u0629 \u0627\u0644\u0645\u0648\u0627\u0644\u064a\u0629\u060c \u064a\u062c\u0628 \u0623\u0646 \u064a\u0633\u062a\u0645\u0631 \u0641\u064a \u0627\u0633\u062a\u062e\u0644\u0627\u0635\u0647\u0627 \u0644\u0645\u062f\u0629 3 \u0633\u0646\u0648\u0627\u062a \u062d\u062a\u0649 \u064a\u062a\u0645 \u0627\u0644\u062a\u0623\u0643\u062f \u0645\u0646 \u062b\u0628\u0627\u062a \u0627\u0644\u062a\u0631\u0627\u062c\u0639.<\/p>\n

– \u0627\u0644\u062a\u0635\u0631\u064a\u062d: \u0631\u0642\u0645 \u0645\u0639\u0627\u0645\u0644\u0627\u062a 1.000.000 \u062f\u0631\u0647\u0645 (\u062a\u0635\u0631\u064a\u062d \u0634\u0647\u0631\u064a)\u060c \u0623\u0642\u0644 (\u062a\u0635\u0631\u064a\u062d \u0643\u0644 3 \u0623\u0634\u0647\u0631).<\/p>\n

– \u0627\u0644\u0633\u0639\u0631: \u064a\u062e\u0636\u0639 \u0644\u0644\u0633\u0639\u0631 \u0627\u0644\u0645\u062d\u062f\u062f \u0641\u064a 10\u066a \u0648 20\u066a \u0645\u0639 \u062d\u0642 \u0627\u0644\u062e\u0635\u0645 (\u062e\u0635\u0645 TVA \u0627\u0644\u0645\u0624\u062f\u0627\u0629 \u0628\u0645\u0646\u0627\u0633\u0628\u0629 \u0646\u0634\u0627\u0637\u0647 \u0627\u0644\u0645\u0647\u0646\u064a \u0645\u0646 TVA \u0627\u0644\u0645\u0633\u062a\u062e\u0644\u0635\u0629 \u0645\u0646 \u0627\u0644\u0645\u0633\u062a\u0641\u064a\u062f\u064a\u0646 \u0645\u0646 \u062e\u062f\u0645\u0627\u062a\u0647).<\/p>\n

\u0627\u0644\u0631\u0633\u0645 \u0627\u0644\u0645\u0647\u0646\u064a (TP).<\/strong><\/p>\n

– \u0627\u0644\u0623\u0633\u0627\u0633: \u0627\u0644\u0648\u062c\u064a\u0628\u0629 \u0627\u0644\u0643\u0631\u0627\u0626\u064a\u0629 \u0644\u0645\u062d\u0644 \u0627\u0644\u0646\u0634\u0627\u0637.
\n– 20\u066a \u0645\u0646 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0633\u0646\u0648\u064a\u0629 \u0644\u0644\u0643\u0631\u0627\u0621 \u0627\u0644\u062d\u0642\u064a\u0642\u064a
\n– \u0625\u0639\u0641\u0627\u0621 5 \u0633\u0646\u0648\u0627\u062a \u0645\u0646 \u0628\u062f\u0627\u064a\u0629 \u0627\u0644\u0646\u0634\u0627\u0637
\n– \u0641\u064a \u062d\u0627\u0644\u0629 \u0627\u0644\u0627\u0646\u062a\u0642\u0627\u0644 \u0645\u0646 \u0627\u0644\u0639\u0646\u0648\u0627\u0646: \u064a\u0648\u0644\u062f \u0631\u0633\u0645 \u0645\u0647\u0646\u064a \u062c\u062f\u064a\u062f\u060c \u0648\u064a\u062c\u0628 \u0627\u0644\u062a\u0634\u0637\u064a\u0628 \u0639\u0644\u0649 \u0627\u0644\u0631\u0633\u0645 \u0627\u0644\u0645\u0647\u0646\u064a \u0627\u0644\u0633\u0627\u0628\u0642<\/p>\n

\u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0627\u0644\u062e\u0627\u0635 \u0628\u0627\u0644\u0645\u0633\u062a\u062b\u0645\u0631 \u0641\u064a \u0627\u0644\u0645\u063a\u0631\u0628<\/h3>\n

– \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u0634\u0631\u0643\u0627\u062a.
\n– \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u062f\u062e\u0644 (\u0641\u064a \u062d\u0627\u0644\u0629 \u0639\u062f \u0627\u062e\u062a\u064a\u0627\u0631 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u0634\u0631\u0643\u0627\u062a).
\n– \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629.
\n– \u0627\u0644\u0631\u0633\u0645 \u0627\u0644\u0645\u0647\u0646\u064a.
\n– \u0631\u0633\u0645 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u062c\u0645\u0627\u0639\u064a\u0629.
\n– \u0648\u0627\u062c\u0628\u0627\u062a \u0627\u0644\u062a\u0645\u0628\u0631.
\n– \u0648\u0627\u062c\u0628\u0627\u062a \u0627\u0644\u062a\u0633\u062c\u064a\u0644.<\/p>\n

https:\/\/casainvest.ma\/ar\/\u0627\u0633\u062a\u062b\u0645\u0631-\u0641\u064a-\u062c\u0647\u0629-\u0627\u0644\u062f\u0627\u0631-\u0627\u0644\u0628\u064a\u0636\u0627\u0621-\u0640-\u0633\u0637\u0627\u062a\/5-\u0645\u062d\u062f\u062f\u0627\u062a-\u0644\u0644\u0625\u0633\u062a\u062b\u0645\u0627\u0631\/\u0627\u0644\u0646\u0638\u0627\u0645-\u0627\u0644\u0636\u0631\u064a\u0628\u064a<\/a><\/p>\n

\u0645\u062f\u064a\u0631\u064a\u0627\u062a \u0627\u0644\u062c\u0628\u0627\u064a\u0627\u062a \u0648\u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u062a\u0627\u0628\u0639\u0629 \u0644\u0648\u0632\u0627\u0631\u0629 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0648 \u0627\u0644\u0645\u0627\u0644\u064a\u0629<\/h2>\n

\u0627\u0644\u062e\u0632\u064a\u0646\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0644\u0644\u0645\u0645\u0644\u0643\u0629: \u062a\u062d\u0635\u064a\u0644 \u0627\u0644\u062f\u064a\u0646 \u0627\u0644\u0639\u0627\u0645<\/h3>\n

\u062a\u0648\u0641\u0631 \u0627\u0644\u062e\u0632\u0627\u0646\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0644\u0644\u0645\u0645\u0644\u0643\u0629 \u062a\u062d\u0635\u064a\u0644 \u0627\u0644\u0639\u0627\u0626\u062f\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0648\u063a\u064a\u0631 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629\u060c \u0639\u0646 \u0637\u0631\u064a\u0642 \u0634\u0628\u0643\u062a\u0647\u0627 \u0627\u0644\u0648\u0627\u0633\u0639\u0629 \u0645\u0646 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0646 \u0627\u0644\u0639\u0627\u0645\u064a\u064a\u0646.<\/p>\n

\u0627\u0644\u0645\u062f\u064a\u0631\u064a\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0644\u0644\u0636\u0631\u0627\u0626\u0628: \u062a\u062f\u0628\u064a\u0631 \u0627\u0644\u0648\u0639\u0627\u0621 \u0627\u0644\u0636\u0631\u064a\u0628\u064a<\/h3>\n

\u064a\u0639\u0647\u062f \u0644\u0644\u0645\u062f\u064a\u0631\u064a\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0644\u0644\u0636\u0631\u0627\u0626\u0628 \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u060c \u0648\u062a\u062f\u0628\u064a\u0631 \u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u062f\u0648\u0644\u0629 \u0648\u062a\u062b\u0628\u064a\u062a\u0647\u0627\u060c \u0648\u062a\u062d\u0635\u064a\u0644\u0647\u0627\u060c \u0648\u062a\u062f\u0628\u064a\u0631 \u0628\u0639\u0636 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0645\u062d\u0644\u064a\u0629 \u0646\u064a\u0627\u0628\u0629 \u0639\u0646 \u0627\u0644\u062c\u0645\u0627\u0639\u0627\u062a \u0627\u0644\u0645\u062d\u0644\u064a\u0629.<\/p>\n

\u0627\u0644\u062c\u0645\u0627\u0631\u0643: \u0625\u062f\u0627\u0631\u0629 \u0636\u0631\u064a\u0628\u064a\u0629<\/h3>\n

\u0645\u0633\u0624\u0648\u0644\u0629 \u0639\u0646 \u062a\u062d\u0635\u064a\u0644 \u0627\u0644\u0631\u0633\u0648\u0645 \u0627\u0644\u062c\u0645\u0631\u0643\u064a\u0629 \u0648\u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0648\u062a\u062d\u0635\u064a\u0644 \u0627\u0644\u0631\u0633\u0648\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0648\u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0645\u0633\u062a\u0642\u0644\u0629 \u0648\u0645\u0643\u0627\u0641\u062d\u0629 \u0627\u0644\u0627\u062a\u062c\u0627\u0631 \u063a\u064a\u0631 \u0627\u0644\u0645\u0634\u0631\u0648\u0639 \u0648\u0627\u0644\u0633\u064a\u0637\u0631\u0629 \u0639\u0644\u0649 \u0627\u0644\u0628\u0636\u0627\u0626\u0639 \u0648\u0627\u0644\u0623\u0634\u062e\u0627\u0635 \u0639\u0628\u0631 \u0627\u0644\u062d\u062f\u0648\u062f\u060c<\/p>\n

\u0627\u0644\u0625\u0639\u0641\u0627\u0621\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629<\/h2>\n

\u0644\u062f\u0639\u0645 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0648\u062a\u0639\u0632\u064a\u0632 \u0646\u0645\u0648 \u0628\u0639\u0636 \u0627\u0644\u0642\u0637\u0627\u0639\u0627\u062a \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629\u060c \u0648\u0636\u0639\u062a \u0627\u0644\u062a\u0634\u0631\u064a\u0639\u0627\u062a \u0627\u0644\u0645\u063a\u0631\u0628\u064a\u0629 \u0627\u0644\u062d\u0627\u0644\u064a\u0629\u060c \u0641\u064a \u0627\u0644\u0634\u0642 \u0627\u0644\u0645\u062a\u0639\u0644\u0642 \u0628\u0627\u0644\u062d\u0648\u0627\u0641\u0632 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629\u060c \u0645\u062c\u0645\u0648\u0639\u0629 \u0645\u0646 \u0627\u0644\u0625\u0639\u0641\u0627\u0621\u0627\u062a \u0627\u0644\u062c\u0628\u0627\u0626\u064a\u0629 \u0627\u0644\u062a\u064a \u062a\u0633\u062a\u0647\u062f\u0641 \u0639\u062f\u0629 \u0645\u062c\u0627\u0644\u0627\u062a. \u062a\u0634\u0645\u0644 \u0647\u0630\u0647 \u0627\u0644\u0625\u0639\u0641\u0627\u0621\u0627\u062a:<\/p>\n

\u0627\u0644\u0625\u0639\u0641\u0627\u0621\u0627\u062a \u0636\u0645\u0646 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0639\u0627\u0645: \u062a\u0647\u062f\u0641 \u0625\u0644\u0649 \u062a\u0648\u0641\u064a\u0631 \u0628\u064a\u0626\u0629 \u0636\u0631\u064a\u0628\u064a\u0629 \u0645\u0634\u062c\u0639\u0629 \u0644\u0644\u0645\u0633\u062a\u062b\u0645\u0631\u064a\u0646\u060c \u0633\u0648\u0627\u0621 \u0639\u0644\u0649 \u0645\u0633\u062a\u0648\u0649 \u0627\u0644\u0623\u0641\u0631\u0627\u062f \u0623\u0648 \u0627\u0644\u0634\u0631\u0643\u0627\u062a. \u0647\u0630\u0647 \u0627\u0644\u0625\u0639\u0641\u0627\u0621\u0627\u062a \u062a\u0642\u0644\u0644 \u0627\u0644\u0639\u0628\u0621 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0627\u0644\u0639\u0627\u0645\u060c \u0645\u0645\u0627 \u064a\u0634\u062c\u0639 \u0639\u0644\u0649 \u0625\u0642\u0627\u0645\u0629 \u0627\u0644\u0645\u0634\u0627\u0631\u064a\u0639 \u0627\u0644\u062c\u062f\u064a\u062f\u0629 \u0648\u062a\u0648\u0633\u064a\u0639 \u0627\u0644\u0623\u0646\u0634\u0637\u0629 \u0627\u0644\u0642\u0627\u0626\u0645\u0629.<\/p>\n

\u0625\u0639\u0641\u0627\u0621\u0627\u062a \u062e\u0627\u0635\u0629 \u0628\u0627\u0644\u0642\u0637\u0627\u0639\u0627\u062a \u0627\u0644\u0635\u0646\u0627\u0639\u064a\u0629: \u062a\u064f\u062e\u0635\u0635 \u0644\u0625\u0639\u0641\u0627\u0621\u0627\u062a \u0641\u064a \u0645\u062c\u0627\u0644\u0627\u062a \u0635\u0646\u0627\u0639\u064a\u0629 \u0645\u0639\u064a\u0646\u0629 \u0628\u063a\u0631\u0636 \u062a\u0646\u0634\u064a\u0637 \u0642\u0637\u0627\u0639\u0627\u062a \u0631\u0626\u064a\u0633\u064a\u0629 \u0645\u062b\u0644 \u0627\u0644\u0635\u0646\u0627\u0639\u0627\u062a \u0627\u0644\u062a\u062d\u0648\u064a\u0644\u064a\u0629\u060c \u0648\u0627\u0644\u062a\u0643\u0646\u0648\u0644\u0648\u062c\u064a\u0627\u060c \u0648\u0627\u0644\u0635\u0646\u0627\u0639\u0627\u062a \u0627\u0644\u062b\u0642\u064a\u0644\u0629. \u062a\u0647\u062f\u0641 \u0647\u0630\u0647 \u0627\u0644\u0625\u0639\u0641\u0627\u0621\u0627\u062a \u0625\u0644\u0649 \u062a\u062e\u0641\u064a\u0641 \u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u0625\u0646\u062a\u0627\u062c \u0648\u0632\u064a\u0627\u062f\u0629 \u0627\u0644\u062a\u0646\u0627\u0641\u0633\u064a\u0629 \u0644\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0648\u0637\u0646\u064a\u0629\u060c \u0645\u0627 \u064a\u0633\u0647\u0645 \u0641\u064a \u062a\u062d\u0642\u064a\u0642 \u062a\u0646\u0645\u064a\u0629 \u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0645\u0633\u062a\u062f\u0627\u0645\u0629 \u0648\u0632\u064a\u0627\u062f\u0629 \u0641\u0631\u0635 \u0627\u0644\u0639\u0645\u0644.<\/p>\n

\u062a\u0633\u0627\u0647\u0645 \u0647\u0630\u0647 \u0627\u0644\u062d\u0648\u0627\u0641\u0632 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0641\u064a \u062c\u0630\u0628 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631\u0627\u062a\u060c \u0648\u062a\u0639\u0645\u0644 \u0639\u0644\u0649 \u062a\u062d\u0641\u064a\u0632 \u0627\u0644\u0646\u0645\u0648 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a \u0628\u0634\u0643\u0644 \u064a\u0648\u0627\u0643\u0628 \u0627\u0644\u062a\u062d\u062f\u064a\u0627\u062a \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629\u060c \u0648\u064a\u062d\u0642\u0642 \u0623\u0647\u062f\u0627\u0641 \u0627\u0644\u062a\u0646\u0645\u064a\u0629 \u0627\u0644\u0634\u0627\u0645\u0644\u0629 \u0641\u064a \u0627\u0644\u0645\u063a\u0631\u0628.<\/p>\n","protected":false},"excerpt":{"rendered":"

\u064a\u062a\u0643\u0648\u0646 \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0641\u064a \u0627\u0644\u0645\u063a\u0631\u0628 \u0645\u0646 \u0645\u062c\u0645\u0648\u0639\u0629 \u0645\u0646 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0648\u0627\u0644\u0631\u0633\u0648\u0645 \u062a\u064f\u0634\u0643\u0644 \u062c\u0632\u0621\u064b\u0627 \u0645\u0647\u0645\u064b\u0627 \u0645\u0646 \u0645\u0635\u0627\u062f\u0631 \u062a\u0645\u0648\u064a\u0644 \u0627\u0644\u062f\u0648\u0644\u0629 \u0648\u0627\u0644\u062c\u0645\u0627\u0639\u0627\u062a \u0627\u0644\u0645\u062d\u0644\u064a\u0629\u060c \u0648\u062a\u0633\u0627\u0647\u0645 \u0641\u064a \u062f\u0639\u0645 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0639\u0627\u0645\u0629 \u0648\u062a\u062d\u0642\u064a\u0642 […]<\/a><\/p>\n<\/div>","protected":false},"author":1,"featured_media":26157,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10],"tags":[],"class_list":["post-25959","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-10"],"yoast_head":"\n\u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0627\u0644\u0645\u063a\u0631\u0628\u064a - \u062f\u0631\u0648\u0633 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0645\u063a\u0631\u0628\u064a<\/title>\n<meta name=\"description\" content=\"\u064a\u062a\u0643\u0648\u0646 \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0641\u064a \u0627\u0644\u0645\u063a\u0631\u0628 \u0645\u0646 \u0645\u062c\u0645\u0648\u0639\u0629 \u0645\u0646 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0648\u0627\u0644\u0631\u0633\u0648\u0645 \u062a\u064f\u0634\u0643\u0644 \u062c\u0632\u0621\u064b\u0627 \u0645\u0647\u0645\u064b\u0627 \u0645\u0646 \u0645\u0635\u0627\u062f\u0631 \u062a\u0645\u0648\u064a\u0644 \u0627\u0644\u062f\u0648\u0644\u0629 \u0648\u0627\u0644\u062c\u0645\u0627\u0639\u0627\u062a \u0627\u0644\u0645\u062d\u0644\u064a\u0629\u060c \u0648\u062a\u0633\u0627\u0647\u0645 \u0641\u064a \u062f\u0639\u0645 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0639\u0627\u0645\u0629 \u0648\u062a\u062d\u0642\u064a\u0642\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/mandili.net\/law\/25959\" \/>\n<meta property=\"og:locale\" content=\"ar_AR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0627\u0644\u0645\u063a\u0631\u0628\u064a - \u062f\u0631\u0648\u0633 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 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property=\"og:site_name\" content=\"\u062f\u0631\u0648\u0633 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0645\u063a\u0631\u0628\u064a\" \/>\n<meta property=\"article:published_time\" content=\"2024-11-06T18:42:19+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-11-04T22:12:50+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/mandili.net\/law\/wp-content\/uploads\/sites\/2\/2024\/11\/taxes.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"800\" \/>\n\t<meta property=\"og:image:height\" content=\"450\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"wwwadmin\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u0643\u064f\u062a\u0628 \u0628\u0648\u0627\u0633\u0637\u0629\" \/>\n\t<meta name=\"twitter:data1\" content=\"wwwadmin\" \/>\n\t<meta name=\"twitter:label2\" content=\"\u0648\u0642\u062a 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