Finance Act 2009

31 December 2008: Publication of Act n° 08-21 of 30 December 2008 the Finance Law for 2009. (Download)

The Finance Act 2009 has brought new such as:

The exclusion of real estate gains from the total income tax
Introduction of a certificate issued by the tax authorities for the transfer of currency from abroad with the exception of import operations,
Taxpayers subject to the statement controlled (professions) are allowed to establish their quarterly statement G50,
Extension of the date of filing the annual statement (balance sheet) April 30,
Introduction of provisions designed to limit cash payments in commercial transactions,
Confirmation of the obligation of the calculation, AP settlement and liquidation of the final balance by taxpayers subject to the IBS
Etc...