The Finance Committee adopts a new formula for the taxation of lawyers

The government validated, this Wednesday evening, an amendment made by the Majority groups relating to the taxation of lawyers.

The vote on the first part of the 2023 finance bill was therefore launched by the committee.

On the other hand, the groups and groupings of the opposition rejected the amendment made by the majority, justifying this rejection by the absence of a definitive agreement with the lawyers.

At the level of its amendment, the Majority planned to give lawyers the possibility of paying in advance a sum of 300 dirhams for each case when filing or registering an act (request, appeal, prosecution, etc.) with of the courts of the Kingdom, or the payment to the tax collector of installments in two installments made electronically, before the expiry of the month following the sixth and the twelfth month of the accounting year concerned.

The amount of each installment was determined taking into account the number of cases registered in the lawyer’s name during the aforementioned six months, when filing or registering a legal act (request, appeal, filing… .) with the courts, multiplied by 300 dirhams, on the basis of the lists of files provided by the government authority in charge of justice to the Tax Administration in accordance with the dedicated model.

The amount of advances made by the agent during the year is deducted from the minimum amount of income tax (IR) stipulated by article 144, due for the year in question.

However, when the amount of the minimum tax does not allow the total amount of the installments to be deducted, the overpayment remains deductible from the part of the amount of the IR corresponding to professional income. The remaining potential amount remains the profit of the Treasury.

Under these amendments, new lawyers will be exempt from these advances for the first 3 years, as well as cases exempt from legal fees or benefiting from legal aid, in the sense that the advances will only be paid after execution of the judgment rendered in their regard.

It should be noted that the lawyers of the Kingdom have initiated a series of demonstrations in recent days to express their anger vis-à-vis the new tax measures concerning them, introduced in the 2023 finance bill.

Indeed, the black togas, or even the professional organizations of lawyers, had, according to the PLF 2023, to pay spontaneously to the secretary-clerk, on behalf of the tax administration collector, at the cash of the court, an advance which varies between 300 and 500 dirhams per file and depending on the jurisdiction, on the IR (income tax) or on the IS (corporate tax), for the current financial year.

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