c



p
p
p

 
   
 
    

  p

pp

pp 
pp

p 2p p
  pp p p pp

p 2p

 p 
p

pp 
pp
ppp
ppp
p 
pp
p 
pp
p

pp p
 p

p 2pp

pp

p

2p 
p 
pp 
p pp
pp


p

2p  
p p p p 
p
 p p p  

 p 
p


p

p2p 
pp 
!p


p " p #p



    

p


p pp


pp pp
  pp

p $
pp p 

p

 pp

p  pp
%

pp p 

p

  pp

p

# 
p 
pp &
 pp p 
pp


p

 
 p 
pp &
 pp pp'()(p p()#* pp

p  pp! pp p 


p

 pp

p   pp p 

p

 pp

p +pp p 

p

 pp

   

cp

p2p 
p!p,

pp

p 2p 
p
pp

p 2p 
p p
pp

p2p 
p 
pp

p 2p
p
 pp

p 2p 
ppp

 
 
    

!  
"#
p
p


 
   



2 p
 pp 
p pp pppp
p
 p

p
p pppp pp
p p p pp
pppp p
p   p 
p


p  p 
p  p  p  p
 p  p 
p 
p
 p
2!pp 

pp
p
p
 p p

p pp ! p
"p p 


p 
p 
 p 
p 
p p p


p p  p p !# p p
 
ppp pp p
2 ppp$%&'ppp p
pp p pp
p
 pp pp
 p
p p p ppp()*+,pp pp p
-./+,/(01p p p%%p.)34p$0. p.1+,'p
p p
p

p56p0+4+p p(.*3.*.1+4p
2 %&p p p

pppp

p


p$%57'p
8p
p
p!
p!%&pp
ppp! p"pppp p pp
p p p p p
p  p p p p p p 
p $p 
p
p

pp
p
p'ppp
 
pp p pp$ p  
p

pp 
pp 'p
2!%&p p  p 
p 
p "p ! p  p 
p  p !
p p p p p
   p.p p! p.)p
Xp 2p p
 p9pppppppp

2p  p
 p p p
p "p 03:p p ! p "p p p p   
p p

p  
p 
p p p 
p p !
p

 p %p 

p p p

pp"p!%&p 
pp 
p


pp p p

p
p
p
Xp 2p p p04:p9p

8p  p ! p p  p p  

p 
 p ! 
p p p

p p p5
;p< p 
p p p p pp p
p
p
Xp 2p p p.3:p9p

ppppppp8p p p p pp

p p p.=p p ppppp pp

p  
p"p pp
p

p 
p p p
ppppppp2 p p 
p "p  p p p p  p p 
p   
p p  p
 
pp 
p p
p

p 
pp
>pp
p
pp
p 

p p 
p
p
Xp 2p p p+:p9p

ppppppp8p p p p

p p p p p p pp
p p p

p  p p p 
p p p 
p 
p

 p 


p "p  p 
p p
 p.,p p ppp
p
Xp 2p p p+4=:p9p

pppppppp8p p p p

p p>
p

p  
ppp(3pp
p
pp
p

p 
 
p
p
Xp 2p p p.4=:p9p

pppppppp8p p p p

pp
p p,p pp p=3:p

p
p

p
p
p
p
p
p
p
p
p
p
p

 
   

 
  
p
p
p
p
p

p
p

p
p
p
p
p
p

%&p p p p"pppp p  p p 

ppp p


p ppp
p pp p

p
p2p p
 p pp p"p  
p p p  
p
pp 
ppp
 p  
p

pp

pp 
pp
pppppppppppp 2!%&p pp!
p p p

p p pppp p



p p

2p p
  pp p p pp
p
p

&
p 
p p p pppp9p

p
p

pppp
pp
pppp"p 
p pp


p
p 
p $&?8'p p p p 
p 
p p $&8&'p
p 

p
p p

pppp
p  
p$&#7'ppp p
p

p

pp p

pppp"ppp p@p

p p 
 
p Ap p p 
p 
 p 
p
$B%#'pCp
p

p  
p p p p p 

p  p $ p p

p

'ppp
p"p
p 
pp"p p 
p"p  p 
p
Cp
p
pppppppppppp&
pp p p  
p p pppp9p
p

pp
p
p
pppp
p
pp
p

p pp
p

pp p

pp 
pppp
p
  
ppp p 
p"p %&pCpp
p

pp p
p

p

pp p

ppCpp

p
p 
 p
p

p

2p

 p 
p
p


pp 
pp
ppp

Larticle 6 du C.G.I. prvoit quatre types dexonrations et de rductions caractre

permanent :
p les exonrations totales permanentes : ex
p Les associations sans but lucratif et les organismes lgalement assimils en
raison des oprations dment reconnues conformes l'objet dfini dans leurs
statuts
p La ligue nationale de lutte contre les maladies cardio-vasculaires
p La Fondation Hassan II pour la lutte contre le cancer ;
p les exonrations totales suivies dune rduction permanente :
Trois catgories dentreprises bnficient dune exonration totale suivie dune rduction
dimpt permanente. Il sagit des entreprises suivantes :
p Les socits exportatrices de produits ou de services
p Les socits vendant dautres entreprises installes dans les plates-formes
dexportation

p Les socits htelires

p les exonrations permanentes en matire dimpt retenu la source :
p Les produits des actions, parts sociales et revenus assimils
p Les intrts et autres produits similaires
p Les intrts perus par les socits non rsidentes

les rductions permanentes :

p Les entreprises minires exportatrices
p Les entreprises ayant leur domicile fiscal ou leur sige social dans la province
de Tanger et exerant une activit principale dans le ressort de ladite province


p

 
pp
p 
pp

2p 
 
p p  
p  p 
p  p %&p p  p  p ,p p 8B%pp



p9pp
p
p pp2p
 
p pp p 
p p9p
8p
 
p


p

pp
p 2pp
 p
pp>
p

p ! 
p

p
p 2p
 
p pp
2 p,p p8B%p ppp p 
 
p p p pp

p
ppp9p

p
p p
p p$ p(3.0p2Dp(331'pp
p p p p

p  
p p
p   p

p
p 2p 
p p9p

2p 
p p p,p p8B%p
p p 
p pp
pp
p p
p pp$,'p p 
p9p
p
p p
p
p
p 
p
pp
p p
p 
pp
p p 
pp 


pp p
 
p


pp
p p p p
p

p p p 
p pp pp 
p

 pp
p p
p

pp
p

p
p
p

pp p
 p
p


2pp


pp
p

pppppppppppppppp 2 
p 
p p 

pp p
p"p
 ppp

 
p"p 

p
p
 
p
p 
p
 p
 p
p
ppppppppppppppppp 8
 
p pp 
pp pp"ppp
p


p p pp"p p p 
p p 
pCpp  p
p

 E

p p 
 p
 pp 
p
pppppppppppppppp 2 p p p!

pp
pp
 p

pp9p
p


p2p 
p 
pp 
p pp
pp
p

2pp p p pp ppp 

p
p!

p
p

p !

p"p
! 
p


ppp

p  p

p !

p9p
p
p p!
 
p p p!pppp

p
p p p
p
p



ppp"pp p!p pp p pp 
p ! 
p p
p p
p p !
p p p.4=3:p  pp / "p pp p

p
p
p
p
p
p

p

-p

2p  
p p p p 
p
 p p p  

 p 
p

ppppppppppppp 2ppp

p p p

p"p p p
 p
p p /
p
 
p


p p p 
 pp
p
p p p
p
pppppppppppppp #
p

pppp

p"p p
p
 p
pp /
p
 
p p p

p 
p"p p


pp pp pp

p

p
 p p p /
p9p
p
p p 
 
p p p pppp

p
p p p
p$='p

p

ppp"pp p p ppp p pp 
p p
p p
 p

p ppp pCp
p p !
p p p.4=3:p  pp / "p pp p
p

p

.p

p2p 
pp 
!p

2ppp


p pp pp 
ppp p p p p p
 p

p"pp

p

p p
p p F
p  p 
p
 pppppp p 
  p 
p p p9p
p
p p 
 
p p p %&p

p
p p p
p$='p
p

pp

p"pp p p pp p pp 

p 
p pp p
p
pCp
p p !
p p p.4=3:p  pp / "p pp p

p
p


p p" p #p

pppp
p #
p p 
 
p p p

p

p$pp p 
'p p

ppp 
p p 
p
 pp
p p p
ppp9p
p
p
p
ppppppppppppp 7<&&<B#pGpH#&G2I<Ip?#Ip867I<52#p<GpH#&G2I<Ip?#IpD%&8<2p
p
p
V
V
p



p



p

V p


p 
p
 p

pp

pp

Jp5

p
p

p+,)=,+=p

pp

Jp7p
p

pp

VV p
V


V pVp

pp

pppp.p8
p

333p
pp

p pp

ppppppp/ pp
p

p030.310p

pp

pp

pp

pp

pppp(p?
p
p

p0(=+34.p

pp

pppppppp/%ppp

p(4.3133p

pp

pppppppp/ p

p  p

p=)4.4.p

pp

VVV p
V pVp

pp

pp

pppp.p8
p

pp

pp

pp

pp

pppp(p?
p
p

pp

pp

pp

p

p
 p

p
pp

V p


p

pVp

pp

p

pppp5

pppI.pKpI(p$<'p

pp

u
 
p

pppp
pp
 ppI(pKpI.p$5'p

pp

 p


pVV
V
pV
pppp
p

pp

{
 p

ppppJp#p
pLp)p

pp

ppppJp#p
pLp0p

pp

ppppJp#p
pLp(p

p/.=3301p

pp

ppppJp#p
pLp.p

p/0(,+.4p

pp

V p


p 
pVp

pp

pp

pppp5

p
p
 pp$<p/p8'p

pp

ppppp 
p
p
 pp$5'p

pp

pp

pp

pp

pp

pp

pp

VV ppp

V
pV
pV
p

pp

VVV pppVV
pVp



pp



p

pp

ppppJp#p
pLp)p

pp

pp

ppppJp#p
pLp0p

pp

pp

ppppJp#p
pLp(p

pp

pp

ppppJp#p
pLp.p

pp

pp

pp

pp

pp

p
J$.'p
p pp p

p p

pp
 p$<'p
%&MH#&G2I<Ip?#IpD%&8<2pp03:p=3:p
p
pp
8 p9p
%&Muuu pp pp p


 p

p
pp
 p

V
u

p

p
p


p
pppV
pp
pp


Vp  VV
pp
p
 

pV 
V
pp
p
p

p
p 
p
p

p

p

  p 
  p
p p


p pp
p
pp

p 
pp  
p

pp


Vp

pp

pp

pp

pp

pp

pp

pp

pp

pp

pp

pp

p

p

p
 p

!
 pp

!
 pp

p..33333p

..33333pp

..33333pp

p ^
p
p"p.33p:p

pp

pp

pp

p ^
p
p"p=3p:p

p.(.(,(+33p

4340,,00pp

4340,,00pp

pp

pp

pp

rp ^
pp 
p p

pp

pp

pp

p ^
pp 
pp"p.33p:p

pp

pp

pp

p ^
pp 
pp"p=3p:p

pp

pp

pp

pp

pp

pp

  p

p ^
p p

pp

pp

" # p p$%#"p"##&""'% p

$% "p( p %)"* p

p % p

pp

p #
p"p.33p:p

pp

pp

pp

p #
p"p=3p:p

pp

pp

pp

pp

pp

pp

pp

pp

7 p p7 p


p 
pp
p  p
p &

p !
p

pp

pp

pp

pp

pp

 p % p

pp

pp

pp


p #
p"p.33p:p

pp

pp

pp

p #
p"p=3p:p

pp

pp

p
+/p$%" p

p.((0,(+33p

4.+0,,00pp

p4.+0,,00pp

rp 7
p
p p p
p p  
p
p pp

pp

pp

p <p
p

p

pp

pp

pp

p
p0--%p"0 p
p1p
p1p
p

p.((0,(+33p

p4.+0,,00pp

p4.+0,,00pp

p +&) "p(,-.+""&% p

p
8 p p p p p p p 
p
 p
pp pppp9p
p
p
pppppppppppppppppppppp 5 p8M8<p%76pNp$8<p#O6?p=3:pp.4=:*03:'p
pp
7 p p p
p
p=3:ppMp.(.(,(+33pp.4=*03pp
pppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppp M4340,,00p
p
5 p p p8pMp4.+0,,00pp
p
8pMp4.+0,,00pp3=:pp
p8pMp0=1(p
p
p
p
p
p

p
p

 
   


p
p
p
p
p
p
p
p

p
p
p
p
p

G
p 
p
 pp p pppp"p!%&p 
pp pp

p
p 
p p 
p 


p p "p !p p p 

p p p p p

p
p
p$H?&'ppp$H?H'p<pp

p! p.))p p8 pB
 p p%p$8B%'p
ppp

p p!p
pp p

pp
pp 

p"p
p 
p

 ppppppp p
 p pp p"p!
p pp 
p
p
ppp!
p

 pp"p! p.,p p8B%p
p
p

p
p
p

p pp


pp pp
  pp
p


p $
pp p 

p

 pp
p

! p! p.))pp p p p p 

p
 pp
p p

pp
I^<p p p ! 
p
p9p
p
p p 

p !

p 
p p p p 
p p p  
p p

 p p p p 

p p p   p p 
p
p !p !
p 
p
 p p  p $pp p p 

'p 
p p p p  p ! 
pCp
p
p p p


p9p p pp p  
pp pp

p 
p p
pp
 pp 
ppp p p


pCp
pp
p p

p ! 
pp !ppp 
pPp p!# p p

p pp pp


p pp p ! 
pp"p p1p$%/</)-'p
*pp p

p
pp"p! 18(-)-p p8B%p 
pp 
p
ppp
p  p
p
p
0
p?p

p p
p p p p p 
p
 p
p pp  
pp p
 p p  
p pp


p !
p  
p p.33:p pp p!pp
pp$ p,%8.-p p8B%'p
p
p
p

-
p  pp
%

pp p 

p

  pp
p


p

# 
p 
pp &
 pp p 
pp

I p p p 

p
 p9p
p

2p p p p 

p
 pp
p"p3=3:p
8p pp p9p
/p3(=p:ppp 
p

p pp
p p pp p
p

pp9p
/pp ppCp
/pp >pCp
/pppCp
/p!pCp
/pppCp
/p p

pCp
/p! pCp
/p!p
/,p:ppp

p 

p p p+1/%/.(-pp1./p^%/.-p/ pp pp


pp"p ppp

p
p
p


p p

p9p

p
7p p 
 p p "p !%&p p 

p p  p  
p 
 p p 
p p

p
pp p

p"p.=33p p
p
p

#
 
p
p p ! p9p

p
2 p  
p 
 p
!p  p p  p p p $ p p p p 


p p
p 'p 

p p 0,p p p 
p p p p p  
p I
p  p p
!
 
p
pp p,3pp"pp p p p p

p p pp<p "p p

p  p p  p 

p ! 
p p p ! p !
p p p p 
p p  p
 
p
 p
p
p

% 
p p p 
p
 p9p

p
2p 

p p  p  
p 
 p p  p p  p 

p p !p %p 
p 
p
ppp

p p!ppp 
pppp
p

pp ppp

p p!pp
p$ p 
 'pp

p"pp p p 
p

 ppp
pp
p!p p
p p ! 
ppppp"p
! p.))/#p p8B%p
p
<
p p p p p p  p p  
p 
 p  p p !p 
p p
! 
p p !p p  p  
p 
 p  p p #
p  p p 
p p  p
! 
pp pppp pp
p
p
%p 
p p p p  p p  
p 
 p  p p !
p p 

p  p  p p

 
p p p p p 
p !p 
p 
p !
p
! p  p  p 
p p
p"p p 
p
 p
p
2pp p p p 
p
 pp
p p
P
p  p
p
p
p
p

p
p

 
 p 
pp &
 pp pp'()(p p()#* pp

I p p p 

p
 p9p
p
/p3=3:p
ppp

pp
p
pp!
p p pp p p

pp
p/p p


p p p p p3(=:pCp
p
/p 3(=:p 
p p p 

p p 
p 
p p p p p p  >p p p
!ppp p

p! pp!p
p
/p,:
ppp

pp

ppp 

p p p+1%.(-pp1.^%.-p p
8B%p
p
%p ! p p 9p  
p p  
/p 
p  /p ;
 p p

p

pp /
p
p p
p 
p p
pp
p  
p   p !
p   p  p 
p
 p p p p
p p/p
 pp p 
p

p
p
pp
pp p
p
p
p

#
 
p
p p ! p9p
p
2 p  
p 
 p
!p  p p 

p p p p p  p p


p p p p ! 
p 


p #
p  p p p p  p  p p p 
p
 
p pp pp
pp
 pp p "p

p pp
 
p
p
pp
pp
p
p p !
 
p$ .))8(- p8B%'p
p
p

% 
p p p 
p
 p9p
p
2 p  
p 
 p p p p p 
p 


p p  p p p



p p !p p p 
p Fp p p p !p 

p I
p p  p


 
p p !p p p 
p 

p p 
p 


p  p  p p 

p
 p  p p 
 p ! p 

p p 

p p  p  
p 
 p  p



pp p pIp

p  pp! pp p 


p

 pp
p


p   pp p 

p

 pp
p

#
p 
p ! p  p p ! p 


p p p ! 
 
p

 p p 
p
 pp pp p p p
p

p p p p p p
 
pp 

p p  p p p 

p p p  p  
p 
 p p  p 
p  p

 
p
p$  p  p"p p8p'p9p
p
<p
 p Mp 7 p  
p  p Np  p
 
p  p p  p
 
p
p
p
<p 

pMp!
p p p ! 
p$
 
p
'p
p

pp ppp pp
pp"p 


p p p 
p
 p
/p p  p "p  p p p  
p  p 
p  p  
p p  p


p"p p p ! p p
p

-
p +pp p 


p

 pp
p

2p 

p p  p  
p 
 p p p p !%&pp p !%Hp p p 


p p
Ip 
pp.p
p p p

pp p p p

p p!p 
p
p

8p 
p
p

p pp
p !
p
p p p
p

p2 p8p

pp ppp
pp p  ppp p
p p!p

p$03pp

p p p p
'p
p
p

p
%pp
p

2pp p p p ppQO pp


p p p
P
p
p9p
pp
pp

{p

^
 p

{p

p
pp

{p

 p

 pp

{p

^  
p p
p p p 
p

{p

 p 


 p
pp

{p

V

p p

{p


 p p  
p
p

{p


 p

{p

c

p  
p

{p

 

pV pp

pp

{p

 p p

p pV p

pp

{p

   p p 
p

pp
pp
pp
pp
pp

pp
pp
pp
pp

I<Dp

/p8 pp

p p %&p Fp ppp
p 
pp
p p
 p p
p p.(33333p
p
p
p
p
pppppppp


pp

8 p p %&p

%&pMpH p
 pJp03:pMp.(3p333pJp03:pMp0,p333p p
p

8 p p p8p

2 p p p p8p9p6
p  pp p p

pRIp

p
p

p
p p!^
 p"pp
#pppppppppppppppppppppppppppppppppppppppppppp ppp

p

 p

 pppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppp pp

p

 p 


 p!c  p
 #pppppppppppppppppppppppp pppppppppppppppppppppp pp

p

c

p  
ppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppp pp

pppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppp p
pppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppppp ppp
pp
p

2p

p p p8pMp.0p343p333pJp3=:pMp.0p343p333pJp333=pMp,=p0=3p p
p

2 %&p


p
8pKp%&ppp,=p0=3pKp0,p333ppp8pMp,=p0=3p p
p
p
p
p
p
p
p
p
p
p
p
p
p
p

 
  
c
p
p

2p p p

p p


p p

p p
p p)3p pp 
p pD
p
pp7 p!# 
pp
p ! p p
p1p pp


p
p
p
pp
p 
 
pp
 
p
p 
p
pp p.)p p p4p p/p
p "p
p  pp
p
p

p p
p2p
p


p p 
pp p
p 


p
 p 

p "p p  p p 
p 
p 
p p  p p p

p  p 8!p  p


p p  
p 
 p p 
 p p  p  
p 
p
 pp

p&
p
 pp p 
p
 pp

p 
pp 
p
 p p p2ppp
pp
p
 
p p
p p p !
p
p


p !  
p  p 
p
p p  p !
 p 
p p
p !

p p
 p
pp !
p p

pp 

pp"p.+0ppp
p

p
p

p2p 
p!p,

pp
p


p 2p 
p
pp
p

pppppppppppppppppppppp 2p p 

p p p p  p 
p p p p 
p p

p  p p  %&p p 

p p  p  p p p 

p p 
p  p p  p
 
p p 
p p"p 
p 
p p p
p p/pp p p p p
  p
2p p 
p    p p  p p   p p 

p p p

 pP
p
p p p p
pp p p pp$ pp p
p   
'p
ppppppppppppppppppp p2p p p+pp ppp

p

pp p%pp p p p

p"p pppp ppPp ppp
pp p p
p
Sp pp pp p p p 
p p pp
p p
pppppp2p p !p 
p p

p 
p p p  p 
p  p "p p  
p pp
!
p p p

pp
p9pp
p

p  
p p 
p !p  
p "p  p !p


ppp p 
p p!pp 
p p p p"ppp 

pCppp
p 
pp p 
pp p p p
pp p


pp



p"pp p p
p
p p ppp
pp
p
p
p
p
p
p
p
p
p
ppppppppppppppp 2
 


 

p

pppppppppppppppp {  p %-"- p p $%"%p (+p %*p9p p 


p p  
p p


p
pp p p
 
pp p pp
ppp=pppp p
 p p "p p=ppp
p
pppppppppppppppp {% "p ( p  %)"* p9p p  
p p p
p p   
p  p "p 
p
 
p p"p 
pp p p p
p
ppppppppppppppp {
%)+/p "##&"" %p p ( p #0 p9p  
p  
p p  p 
p p



p
 p 
p  p p 
p p   p 

p "p  
p 
p

p
 p p pp
pppppppppppppppppp 2p 

p  p

p  
p  p 
p p   
p p  p

 
  p 
p  
p  p p 
p 
 
p

p  p  p 

p

 
p p pp
p

p p"p %p"p 
p p
 
p p 
p p
p
p
p ppp  
p"pp 
p p p 
pp
p
p

-
p 2p 
p p
pp
p

pppppppppppppp 2pp
! 
p pppp p p p@pp

pp 
pAp

pp
p p
p
pp p"p 
p p ppp!pP
p 
p

 p p   p !p 
p p p p!p 

p p p p p p
p p  p p p  
p p  p p p p p p p p p p 

p
pp p


p ppP
p
p p p p
p
pppppppppppppp I
p p 
p p ! 
 p  
p
p 
p  p  p p p
  p
pppppp
p
p p p p
p pp
p 
p
p  p p  p p

p  
p 
p 


p p p 
p 2p 
 
p
Pp"ppp
pp
pp p
 p p p pp p! 
ppp

pp ppp
pp p p  
p
p
p
p
p
p


p2p 
p 
pp
p


p 2p

p
 pp
p

pppppppppppp2p 
p  p  p 
p 
 p
p p 
p 
p p

 p p 
p
p
p
p 
p
 p

p


p 
p

p p  p  p p +4=:p p p 

p

p 

p p  
p
 
p p pp ppp 
p p p 
p p.p
p(3.3p p
0.p pp pp

p
p
pppppppppppp8p 
p 
p p p  p p .4=:p p p 

p

p


p p  
p  
p  p p p p p p "p p p
p p6
ppp p p p pp p
p p p p.4=:p9p
p
ppp/pp
pp

p p p

p p p
ppp/pp
p 
ppp p
p p
p pI
Jp
ppp/pp
p
p
pp
p 
pp
 p p 
p
p

p
p 
p
 p

p
ppp/p2p
p
p Jpp
ppppppppppppppppppp p
$J'p%
p

pp
ppp
2pp p pp 
pp p@8  
 pD

p8Ap 
p p"p

pp
 p p
p2p

p pp
p
 
p p p %&p 
pp
p
ppp
p p p p+4=:p#pp pp pp

p

p"p pp p
/ pp pp
p

2pp
pp


p pp
p p
p p p p.3:pp

p p p 
pp

p
pp p

p"p=:p p p p




p
p

-
p 2p 
ppp
p

ppppppppppp2 ppp

pp pp p p p

p p
pp p p
p p

pp
p p p2p p p %&pp
p"p03:p p
p
p p3=:p p
 p  
p
2p p 
p 
p p  p p
p p p p  p p p
p p  
p
p p

p pppp
 p
p9pp
pp/pHp p p
p$%&ppp

p03:'p
pp/pHp

p$.(:ppp

p

'p
pp/p Hp p 
p p  

p p p  p 
 p $.3:p  p p p  p p
 pp p 
p p




'p
p
pppppppppppp7

p=p
pp
p p p pp pp
p
p p
p"p %&pp p p pp p p"p p</ "p pp p %&pp p
=3:p7pp
p p pp$8 p
'ppp 
p
p p
 p

p

p"p  
p
&p  
p >
p 
p 
p 

p p 
p 
p 
p p p 
p
 
p p=3:pp %&p

p=p
p
p
p
p
p
p
p

p
p
p
p
p
p
p
p

"c
$"%&'p
p
p
p
p
p
p
p
p

p
p

2p

p p 
p%&p p ppOTUp p"pp.)=33333pR&p
p

;p 2 p
p p
$  p
  p
p%p
p

p   p p p  p p
p&p 

p
p  p
 p
  pp

pp

p   p p
  p&p
' 
p 

p 


p p'
   pp

pp

p p'
 
p   p(p'

&
p

p


p

p
p 
 p

pp

p ) 
p p  p   
p p  
p$ p p p p  p  
p

p

p
p   p p

p 

p p p  
 
p p p

p

p

 

p p
 p p p  p

p

*p2 p+ p p

p  

p

p

p2 p+ p p

p p' 

p(p p p
 p

p

p  p

p
 p p p
 p
 pp%p,pp+p p p
c
p   p
  p*cpp

p

,p p p 
p p p pc

p   p  pp

p
p

p
p
p 
p p p 
 p
p%p, p p

p p p
 ppppp, p
p
& p p p p&  pp
p

p
p

;p 2 p p

p  p
p(p%ppcp


>pp p
 p p ppOTUp
p
p













p

V
p


p

-+p)p"#$2pp

ppppppp.)=333p

$$%-*""p3"* p( p*4%0 pp

./p   p p p
p p

p9ppp
p  p



p
p  pp  p
(/p   p p pp
!p 
p


p p
!
p9p8

p

pp 
pp
p p

p9p(p)33pp
0/p p !

p 
p"p! 
p 
9"p

pp

p p

p p
)/p 
p
 p9p

p  pp
=/p   
p p  p 
p p 
pp
 p p p p 
p9"p
p
pppppp,/ppp
p p p

pp p p
 
p
pp9"p
p

ppppppppppVVVVVp

ppppppppppp()33p

pppppppppp433p

pppppp4/ppp
 

p p p p pp9"p
pp

ppppppppp.333p

pppppp+/p2pp p p


p9p pppp  p ppppppppppp)33p

pppppp1/2p2pp ! 
p"pp p 
pp
p

p"p
ppp

p
p p9p"p
p
ppppp.3/8  p
pp

d 200 stylos de sigle Socit valeur unitaire = 80 dh <

100 dh, charge dductible.

ppppppppp.333p

pppppppppp)33p

ppppppppVVVVVVp

d 9 postes radio portant sigle de la Socit valeur globale

= 9 000 dh, la condition relative au prix d'achat TTC
p
n'est pas remplie (1000 dh > 100 dh), rintgrer valeur
ppppppp)333p
globale 9 000.

p
p

pppppp1333p

d Equipe de foot du quartier :dons rintgrer :

%(+"pp"#$& p9p"p  p

pppppppp=333p

11-Dons en argent verss aux organismes suivants :

d 20 000 dh pour la fac de droit casa, il s'agit d'un don
octroy un tablissement public qui assure une mission
d'enseignement, de ce fait, charge dductible sans
aucune limitation.

pppp03333p

 p
p 
p%p*pp

  
p
p

ppppppppppppppppp % %&p p p p"pppp p  p p 

ppp
p

p ppp
p pp p

p
pp
2p p
 p pp p"p  
p p p  
p
pp 
ppp
 p  
p
p
2p 
p 
ppp pp p)pp
p"p 
p p p
 
p
p 
p

p"p p 
p 
p p 
ppp pp




p
p
2p 
p p pp
p


p p)p p

p 
p 
pp p"p(=p
:p p

p p p Fp pp p p 
p

p
2pp

p p %&p Fppp p pp p  
pp

p



p p pp
p pppp
p pp pp
p
p#
p p  
p p/ppp 

pppp p

ppp
p p
ppp p p
p
p
p2p p
ppp 

p
pp  p 
pp"pp p p p 
p p

p p

p
p
2 %&p
p p p p

p"p
p 
p
 p$8'p p
p
p p.p=33pRp
pp
2 p 
p
 p
p p p

pp0,ppp
p p p p p pp
 
p
pI
pp
 
pp p p"p  
p 
p p p,3pppp
 p p p

p pp

p
p
p
p
p
p
p
p
p
p

p
p
p
p
p
p
p
p
p
p
p
p


  ( 
p
p

p-
2pcpV cp

-.Vp
V.pp2
p/Vc
2V  p

0p/Vc
2V p

Vpp2 Vc p1p%p
p

pp

0p/Vc
2V p
2V.p^p2 Vcp 

Vp1p%
p
.p

2p2

p
p

p p0p2cpV cp
.p
 %p  V.cp p .c1 p%p


 p
p
p
p


 p p)
p

333 


 p

 

p

$%44333
 p

p

p
p
p
p
p
p

p
p
p
p
p
p
p
p