- exemption of the tax of vocational training during the
first three years starting from the date of entry in effective
activity.
The small-sized enterprises mentioned in first paragraph
of this article established during the period stretching from
the first January 2007 to 31 December 2011, who call upon
the integrated management centers for the holding of their
accounts and the establishment of their tax declarations,
shall benefit from the deduction of twenty percent of the
revenues or benefits subjected to income tax or corporate
tax and this during the first five years starting from the date
of entry in effective activity.
The integrated management centers shall be civil
professional establishments to assist to the accomplishment
of accounting and tax obligations and to use the modern
means of managements within the enterprises and notably
to assist the small-sized enterprises during the first years of
their activity.
The services of integrated management centers shall be
provided by professionals accredited in conformity with the
legislation in force and each one assumes the professional
responsibility for his acts.
The establishment and management of the integrated
management centers shall be submitted to specifications
approved by an order of the Minister of Finance.
The delimitation as well as the definition of the smallsized enterprises and small trades within the meaning of the
provisions of this article and their field of activity as well as
the rates, the conditions and the procedures of granting of
the incentives provided for in this article shall be fixed by a
decree.
Art. 25 - A percentage of the public procurements shall
be reserved to the small-sized enterprises with compliance
to the principle of competition and the equal opportunity in
accordance with the legislation in force.
This percentage and the conditions required for the
projects and enterprises concerned by this measure shall be
fixed by a decree.
CHAPTER VI
FACILITATION OF FINANCING THE
VOCATIONAL TRAINING
Art. 26 - The methods of financing the vocational
training and reimbursement of the expenditure of the
professional training services are softened by the adoption
of the advance on the tax due or the training cheque and of
the drawing rights or the service cheque and this in
accordance with the legislation in force.
Art. 27 - The provisions of articles 31 and 33 of law n°
88-145 dated 31 December 1988, relating to finance law for
the year 1989, shall be repealed replaced by the following :
Article 31 (new) : The enterprises subject to the tax of
vocational training which take provisions in order to
promote the vocational training within the enterprise either
by their own means or by the intermediary of another
enterprise or a group of enterprises or organizations or
Chamber of Commerce and Industry, or by the intermediary
of approved enterprises of training shall profit from an
advance on the tax of vocational training consisting of a tax
N° 104
credit equal to a percentage of the amount of the vocational
training tax due for the year preceeding the year of the
realization of training operations, which will be allocated to
cover the expenses of training carried out by the enterprise
for the profit of its agents during the concerned year of the
training.
It shall be monthly proceeded to the deduction from the
tax of vocational training due for the year of training, the
amount of the advance provided for by the first paragraph
of this article. In the case when the advance exceeds the
monthly due amount , the surplus shall be ascribable on the
tax of vocational training due according to the later monthly
declarations.
In case of defaulting the realization of training
operations during the year in which the advance was
granted or if the advance exceeds the expenses of the
carried out training, the company shall not be bound within
a deadline not exceeding January of the year which follows
the year of the granting of the advance, to pay to the
treasury the no discharged vocational training tax following
the unduly deduction of the advance increased the delay
penalties provided for by the legislation in force.
The field of implementation as well as the rate, the
conditions and the procedures of the benefit of the advance
on the tax shall be fixed by a decree.
Article 33 (new) : The enterprise which profited from
the deduction of the advance shall be bound to lodge at the
competent departments of the Ministry charged of the
vocational training, the pedagogical and financial statement
of the carried out training operations, and this, within a
deadline not exceeding the end of the month which follows
the month in which the advance was totally deducted and
this deadline shall not exceed in all cases the end of the
month of January of the year which follows the year of
deduction of the advance.
In case of default of deposit of the pedagogical and
financial statement within the legal deadlines, the enterprise
shall be bound to pay an amount equal to the advance
which was deducted increased with the delay penalties in
conformity to the legislation in force.
Art . 28 - Shall be added to the last dash of article 17 of
law n° 99-101 dated 31 December 1999, relating to finance
law for the year 2000, as amended and completed by article
12 of law n° 2002-101 dated 17 December 2002, relating to
finance law for the year 2003 as follows :
- a percentage of the expenses of the enterprise for the
formation and training financed by the training cheque.
This percentage as well as the field of implementation of
the training cheque and the procedures and conditions of
the benefit of the cheque shall be fixed by a decree,
- the expenses of the enterprise for the formation and
training financed by the drawn rights.
- the field of implementation as well as the procedures
and conditions of the benefit of the drawn rights shall be
fixed by a decree.
Art. 29 - The first dash of article 18 of law n° 99-101
dated 31 December 1999, relating to finance law for the
year 2000, shall be amended as follows :
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