On January 1, 2021, the Single Professional Contribution (CPU) entered into force as stipulated in the 2021 Finance Law. It replaces the flat-rate regime for income tax in respect of professional income.
The unified professional contribution system has raised the concerns of many professionals. To reassure the latter who believed they were facing a new tax, Khalid Zazou, Acting Director General of Taxes, provides some clarifications in an interview with Hespress.
“The CPU has social significance and it is not correct to qualify it as new tax as long as it is paid in exchange for the benefit of medical and therapeutic compensation ”, he declared, also revealing that traders and artisans benefiting from the exemption from income tax represent 60% of all young professionals.
He also underlined, in this wake, that the majority of these traders will only pay the minimum additional fee for health coverage set at 100 dirhams per month only.
” The Finance law for the year 2021 was clear and undoubtedly indicated that the additional right to the CPU referred to in article 73-II- of the general tax code is only the right dedicated to health coverage and comes in addition to the regular tax paid under the penal system. The transitional arrangements explicitly stipulated that the payment of the additional entitlement takes place according to the status of the person concerned in the compulsory basic health insurance system, so that anyone previously registered in the health insurance system is not affected by the payment of this additional fee“, Explains the manager at the DGI.
From this point of view, continues Zazou, “ the duty of health cover is in fact a duty of health insurance, which the tax administration has been able to extract for the benefit of the CNSS to accelerate the collective application of health cover ”.
The other question that arises in the face of this new measure, which is why the work of the CPU was not postponed for after the Covid-19 health crisis, especially since a certain many professionals have experienced a partial or even total stoppage of activity.
It is true, according to Khalid Zazou, that the pandemic has stopped or reduced certain professional activities, “but the scourge of the disease and the costs of treatment have not ceased. So, when we talk about a unified professional contribution, we are talking about health coverage which was stipulated in the royal directives with a precise timetable for its implementation as being a strategic social project ”.
And to assert: “In order to achieve this noble social objective, all measures have been taken to keep pace with the professionals concerned”. In this sense, it is necessary, according to him, to refer once again to the provision of all facilities, including the resolution of the problems associated with certain types of traders who have experienced a certain stagnation. In this regard, the tax reduction has been applied in many cases in which owners have applied for an adjustment of the amount of tax to the level of activity, Zazou claims.
Interview by Mohamed Belkacem