The Council of Government, meeting on Thursday under the chairmanship of Head of Government Aziz Akhannouch, approved draft decree No. 2.22.338 amending and supplementing decree No. 2.21.751 implementing Law 98.15 relating to the regime of Compulsory basic health insurance (AMO) and Law No. 99.15 establishing a pension scheme for the categories of professionals, self-employed workers and self-employed persons exercising a liberal activity, with regard to traders and craftsmen keeping accounts.
Presented by the Minister of Health and Social Protection, Khalid Ait Taleb, this text aims to overcome certain operational constraints relating to the impossibility of knowing the lump sum income provided for by article 4 of the said decree, to be adopted for traders and craftsmen subject to the net income regime during the period extending from the effective date of registration, i.e. the first month following that in which they began to keep accounts at the end of the month in which they must make their first declaration of taxation, as well as in case they have not made the said declaration, indicated the Minister Delegate in charge of Relations with Parliament, government spokesman, Mustapha Baitas, during a press briefing at the from the Council.
The draft decree contains provisions fixing the flat-rate income at 3.2 times the value resulting from the multiplication of the legal minimum wage by the normal annual working time, added the minister, specifying that this flat-rate income is currently adopted for traders and craftsmen. keeping accounts and realizing annual net profits not exceeding 100,000 DH.
The provisions also set the lump sum income for the following periods at six times the aforementioned value, in the event that the persons concerned do not file the tax return, he continued, noting that said income will be updated based on the tax declaration presented by the persons concerned, by applying the lump sum income in accordance with this declaration for the year in question.
The Minister also noted that this text aims to guarantee the rights of traders and craftsmen to recover the sum of the difference in the contributions paid on the basis of the lump sum income estimated at 6 times the aforementioned value and provides, in the event that the lump sum income for the year in question is equivalent, according to the tax declaration to 3.2 times the aforementioned value, that the CNSS proceeds, within a period not exceeding three months from the date of receipt by the General Directorate of Taxes of the said declaration , to the reimbursement of the difference in the aforementioned contributions and to notify the persons concerned by one of the possible means of communication.