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Typologie du contrôle Dispositif législatif régissant

Concepts et généralités
fiscal le contrôle fiscal au Maroc

• Vérification de la comptabilité;
• Vérification ponctuelle;
Contrôle sur place • Contrôle de la consistance des biens en
matière de revenus agricoles.

• Droit de communication et échange


Les pouvoirs d’informations ;
d’investigations • Droit de constatation

• Droit de contrôle des prix et déclarations


estimatives ;
Contrôle sur pièces • Examen de l’ensemble de la situation fiscal ;
• Droit de préemption.
Typologie du contrôle Dispositif législatif régissant
Concepts et généralités
fiscal le contrôle fiscal au Maroc

1. Droits et pouvoirs de l’administration fiscal :

Droit du
contrôle

Droit de Droit de
constatation préemption

Les pouvoirs de
l’administration

Droit à la Pouvoir
communication d’appréciation
Droit du Droit de Droit à la Droit de Pouvoir
contrôle constatation communication préemption d’appréciation

1. Droits et pouvoirs de l’administration fiscal :

Contrôle des déclarations et des actes utilisés pour l’établissement des impôts, droits et taxes ;
DROIT DU CONTRÔLE

Permet à l’AF de s’assurer de l’exactitude des déclarations faites par les contribuables.

Contrôler l’ensemble des documents nécessaires à l’établissement de l’assiette fiscale.

Permet à l’AF de faire des investigations appréciation de la comptabilité


Droit du Droit de Droit à la Droit de Pouvoir
contrôle constatation communication préemption d’appréciation

1. Droits et pouvoirs de l’administration fiscal :

Donne le droit à l’AF de demander la présentation des factures, livres, registres et documents
professionnels sur place
DROIT DE CONSTATATION

Il permet aussi de constater des éléments physiques d’exploitation (stocks).

Il s’exerce dans les horaires légaux du travail de l’AF et


contribuable.

Remise d’un avis de constatation au contribuable


Ce droit est soumis à quelques
formalités
Etablissement d’un avis de clôture

Etablissement d’un Procès Verbal dans 30 jours


Droit du Droit de Droit à la Droit de Pouvoir
contrôle constatation communication préemption d’appréciation

1. Droits et pouvoirs de l’administration fiscal :


Pouvoirs étendus d’investigation et de communication afin de recueillir toute information utile à la
détermination de l’assiette de l’impôt
DROIT A LA COMMUNICATION

Formulation de la demande par écrit avec mention de


l’adresse complète et le numéro de téléphone de service
qui demande l’information.

Ce droit est soumis à quelques Possibilité de ne pas communiquer la totalité de dossier


formalités dans des cas précis

L’AF n’as pas le droit de demander communication d’une


information qui remonte à plus de 10 ans.
Droit du Droit de Droit à la Droit de Pouvoir
contrôle constatation communication préemption d’appréciation

1. Droits et pouvoirs de l’administration fiscal :

Le prix de vente ou les déclarations estimatives des dits


DROIT DE PREEMPTION

biens et droits sont insuffisants

Donne droit à l’AF de prendre


la place d’un acquéreur d’un
bien ou un droit immobilier

Le paiement des droits exigibles sous estimation de l’AF n’a


pu pas être obtenu à l’amiable
Droit du Droit de Droit à la Droit de Pouvoir
contrôle constatation communication préemption d’appréciation

1. Droits et pouvoirs de l’administration fiscal :

La comptabilité comporte des irrégularités graves : remettre en cause la comptabilité de


l’entreprise et la reconstitution des bases d’imposition .
POUVOIR D’APPRÉCIATION

La comptabilité ne comporte pas des irrégularités graves : mettre en cause la comptabilité de


l’entreprise à condition qu’il apporte preuve de l’insuffisance des chiffres
déclarés par le contribuable.
2 . Les garanties accordés au contribuable :

 La réglementation stricte de droit à la communication

 Droit à l’assistance et au conseil

 La définition claire des irrégularités graves

 L’implication des juges dans les commission d’arbitrage

 La fixation d’une durée limite pour le contrôle

 La représentation des contribuables dans les commissions d’arbitrage


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