{"id":599,"date":"2022-11-19T01:55:29","date_gmt":"2022-11-19T00:55:29","guid":{"rendered":"https:\/\/www.hosteen.ma\/?p=599"},"modified":"2022-11-19T01:55:30","modified_gmt":"2022-11-19T00:55:30","slug":"societe-en-nom-collectif","status":"publish","type":"post","link":"https:\/\/hosteen.be\/ar\/societe-en-nom-collectif\/","title":{"rendered":"<strong>Soci\u00e9t\u00e9 en Nom Collectif<\/strong>"},"content":{"rendered":"<p>R\u00e9glement\u00e9e par les articles de 3 \u00e0 18, la soci\u00e9t\u00e9 en nom collectif est une soci\u00e9t\u00e9 dont les associ\u00e9s ont tous la qualit\u00e9 de commer\u00e7ant et r\u00e9pondent ind\u00e9finiment et solidairement des dettes sociales. Cette d\u00e9finition d\u00e9montre clairement que cette soci\u00e9t\u00e9 est commerciale par sa forme<\/p><ul class=\"wp-block-list\"><li><strong>Capital<\/strong><\/li><\/ul><p>La loi ne pr\u00e9voit aucun montant minimum pour le capital social (librement fix\u00e9 par les associ\u00e9s).<\/p><ul class=\"wp-block-list\"><li><strong>Parts sociales<\/strong><\/li><\/ul><p>Les parts sociales sont nominatives, elles ne peuvent \u00eatre c\u00e9d\u00e9es qu\u2019avec le consentement de tous les associ\u00e9s.<\/p><ul class=\"wp-block-list\"><li><strong>G\u00e9rance<\/strong><\/li><\/ul><p>Nombre :&nbsp;tous les associ\u00e9s sont g\u00e9rants sauf stipulation contraire des statuts.<\/p><p>Qualit\u00e9 :&nbsp;le g\u00e9rant peut \u00eatre nomm\u00e9 parmi ou hors les associ\u00e9s. La SNC, peut \u00eatre g\u00e9r\u00e9e par une personne morale.<\/p><p>Nomination :&nbsp;les g\u00e9rant associ\u00e9s ou non sont nomm\u00e9s dans les statuts ou dans un acte s\u00e9par\u00e9.<\/p><ul class=\"wp-block-list\"><li><strong>Contr\u00f4le<\/strong><\/li><\/ul><p>La nomination d\u2019un commissaire aux comptes n\u2019est pas obligatoire sauf pour les soci\u00e9t\u00e9s dont le chiffre d\u2019affaire \u00e0 la cl\u00f4ture d\u2019un exercice d\u00e9passe 50.000.000 de dirhams.<\/p><ul class=\"wp-block-list\"><li><strong>R\u00e9gime fiscal<\/strong><\/li><\/ul><ul class=\"wp-block-list\"><li>Chaque associ\u00e9 est soumis \u00e0 l\u2019imp\u00f4t sur le revenu (IR) en tant qu\u2019entrepreneur individuel ;<\/li>\n\n<li>la soci\u00e9t\u00e9 peut opter pour l\u2019IR (l\u2019imp\u00f4t sur le revenu) ou l\u2019IS (imp\u00f4t sur les soci\u00e9t\u00e9s<\/li>\n\n<li><strong>Imp\u00f4t sur le revenu<\/strong><\/li><\/ul><figure class=\"wp-block-table\"><table><thead><tr><td><strong>Tranche de revenu (en dh)<\/strong><\/td><td><strong>Taux en %<\/strong><\/td><\/tr><\/thead><tbody><tr><td>0 \u00e0 30.000<\/td><td>0%<\/td><\/tr><tr><td>30.001 \u00e0 50.000<\/td><td>10%<\/td><\/tr><tr><td>50.001 \u00e0 60.000<\/td><td>20%<\/td><\/tr><tr><td>60.001 \u00e0 80.000<\/td><td>30%<\/td><\/tr><tr><td>80.001 \u00e0 180.000<\/td><td>34%<\/td><\/tr><tr><td>Au- del\u00e0 de 180.000<\/td><td>38%<\/td><\/tr><\/tbody><\/table><\/figure><ul class=\"wp-block-list\"><li><strong>Imp\u00f4t sur les soci\u00e9t\u00e9s<\/strong><\/li><\/ul><ul class=\"wp-block-list\"><li>10% si le b\u00e9n\u00e9fice net &lt;= 300.000 DH<\/li>\n\n<li>20% si le b\u00e9n\u00e9fice net est compris entre 300.001 \u00e0 1.000.000 DH<\/li>\n\n<li>30% si le b\u00e9n\u00e9fice net est compris entre 1.000.001 \u00e0 5.000.000 DH<\/li>\n\n<li>31% si le b\u00e9n\u00e9fice net &gt; 5.000.000 DH<\/li>\n\n<li>37% pour les \u00e9tablissements de cr\u00e9dit et les compagnies d\u2019assurance<\/li>\n\n<li><strong>R\u00e9gime social des g\u00e9rants<\/strong><\/li><\/ul><p>Les g\u00e9rants non associ\u00e9s, qu\u2019ils soient associ\u00e9s ou non, minoritaires ou majoritaires, percevant \u00e0 ce titre une r\u00e9mun\u00e9ration qui correspond \u00e0 leurs activit\u00e9s r\u00e9elles et \u00e0 leurs responsabilit\u00e9s au sein de l\u2019entreprise sont obligatoirement assujettis au r\u00e9gime de la CNSS et au r\u00e9gime de l\u2019Assurance Maladie Obligatoire (\u00ab AMO \u00bb), g\u00e9r\u00e9 par la CNSS.<\/p>","protected":false},"excerpt":{"rendered":"<p>R\u00e9glement\u00e9e par les articles de 3 \u00e0 18, la soci\u00e9t\u00e9 en nom collectif est une soci\u00e9t\u00e9 dont les associ\u00e9s ont tous la qualit\u00e9 de commer\u00e7ant et r\u00e9pondent ind\u00e9finiment et solidairement des dettes sociales. Cette d\u00e9finition d\u00e9montre clairement que cette soci\u00e9t\u00e9 est commerciale par sa forme La loi ne pr\u00e9voit aucun montant minimum pour le capital&#8230;<\/p>","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_kadence_starter_templates_imported_post":false,"_kad_post_transparent":"","_kad_post_title":"","_kad_post_layout":"","_kad_post_sidebar_id":"","_kad_post_content_style":"","_kad_post_vertical_padding":"","_kad_post_feature":"","_kad_post_feature_position":"","_kad_post_header":false,"_kad_post_footer":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-599","post","type-post","status-publish","format-standard","hentry","category-non-classe"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.7 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Soci\u00e9t\u00e9 en Nom Collectif - Domiciliation -Se Domicilier- 100% en ligne au Maroc<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/hosteen.be\/ar\/societe-en-nom-collectif\/\" \/>\n<meta property=\"og:locale\" content=\"ar_AR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Soci\u00e9t\u00e9 en Nom Collectif - Domiciliation -Se Domicilier- 100% en ligne au Maroc\" \/>\n<meta property=\"og:description\" content=\"R\u00e9glement\u00e9e par les articles de 3 \u00e0 18, la soci\u00e9t\u00e9 en nom collectif est une soci\u00e9t\u00e9 dont les associ\u00e9s ont tous la qualit\u00e9 de commer\u00e7ant et r\u00e9pondent ind\u00e9finiment et solidairement des dettes sociales. 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