Finance Act 2009

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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...

Download the 2009 Finance Act. - French Only
 

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