After a first meeting to dissect the new provisions of the 2014 Finance Act, organised by the CJD (Agadir section), the city's professionals were on hand for training focusing on the same subject. Given by the Euro_Caf Consulting expertise firm on 6 February, this technical training follows the implementation of the circular on 28 January to provide more clarifications regarding tax provisions. This half-day made it possible to shed more light on the main measures adopted this year. Beyond the theoretical aspect, this training attempted to answer the questions of taxpayers, but also of professionals and individuals. The programme was broken down into several aspects. These include, among others, the specific provisions for Corporate Tax (IS) and Income Tax (IR), notably the progressive taxation of the agricultural sector, the measures relating to the self-entrepreneur regime and that of the flat-rate profit. Furthermore, this half-day also focused on the specific provisions linked to VAT, registration fees, the minimum contribution rate as well as the institution of the liberating contribution in respect of assets and liquidities held abroad in addition to the lifting of professional secrecy between the tax administration and others. It should be noted that one of the points that raised several questions relates to the agriculture sector and the reimbursement of VAT from the year 2004 to 2013. The suppression of the one-month offset rule was also dissected and explained to the professionals who took part in this training. Recalling in this context that as of 1 January 2014, the right to deduction arises in the month of total or partial payment of local purchases or imports of capital goods, merchandise or services. Still in the same framework, by way of and by derogation from the provisions of article 10183 of the C.G.I, the amount of VAT for the month of December 2013, giving the right to deduction in the month of January 2014, relating to purchases paid for during the month of December 2013, is deductible over a period spread over five years, up to one-fifth of said amount. This deduction is made during the first month or the first half of each year, starting from the year 2014. It should be recalled in this context that taxes paid during the month of December 2013 relating to the acquisition of investment goods give the right to deduction for the month of December 2013 and consequently, their deduction is not spread over five years.