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                Weekly highlights






          Intangible heritage: The royal warning against plundering





          “A        NY attempt to claim the                                                                           Convention is more concerned with
                                                                                                                      the skills and knowledge involved
                    cultural and civilizatio-
                                                                                                                      in crafts than with the craft products
                    nal heritage of another
          country as one’s own must be fought”.                                                                       themselves. Thus, UNESCO adopts
          This is a meaningful sentence that the                                                                      a particular approach. Instead of
          Sovereign sent in his letter to the par-                                                                    focusing on the preservation of han-
          ticipants in the interministerial com-                                                                      dicrafts, safeguarding efforts should
          mittee of UNESCO, responsible for                                                                           instead focus on encouraging artisans
          the safeguarding of intangible heri-                                                                        to continue producing them and pas-
          tage, held on November 28 in Rabat.                                                                         sing on their knowledge to others. and
          This meeting, chaired by Samir Ad-                                                                          their know-how, particularly within
          dahre, Ambassador and Permanent                                                                             their community.
          Delegate of Morocco to UNESCO,                                                                              The Sovereign insisted that culture
          aims to “promote the goals of the                                                                           is also a reflection of the civilizatio-
          Convention for the Safeguarding of   date, eleven cultural properties of the   listed in the prestigious directory.  nal dynamics that gave birth to it. “It
          Intangible Cultural Heritage, ratified   country appear on the list of the intan-  Regarding Morocco, traditional   is even more a vital necessity of our
          to date by 163 States”. The intermi-  gible world heritage of UNESCO;   craftsmanship is perhaps the most   daily lives. As food for the soul and
          nisterial committee of UNESCO is    Moroccan equestrian art or Tbourida   tangible manifestation of intangible   the spirit, culture provides a bridge
          also required to provide internatio-  is the latest one, since last year, to be   cultural heritage. However, the 2003   between the past and the present and
          nal assistance in the safeguarding of                                                                       allows individuals to be tied to their
          intangible cultural heritage. Finally,                                                                      social environment”. Today, cultural
          the committee studies applications                       A national center is born                          heritage has evolved considerably
          for inclusion on the UNESCO lists, as                                                                       from the conceptual standpoint. In-
          well as program or project proposals.  IN his letter, King Mohammed VI   capacities of professionals responsible  deed, it no longer only serves to desi-
          King Mohammed VI insists on the     announced the creation of a Natio-  for safeguarding measures, the new  gnate a set of historical monuments
          fact that, in a rapidly changing world,   nal Center for the Intangible Cultural   national structure will raise aware- or archaeological pieces.  “It refers
          it is important to underline that the   Heritage, “which will have the task of   ness among younger generations of  more broadly to habits and customs
          intangible heritage of a country    consolidating the achievements made   the importance of cultural heritage.  and living expressions, inherited from
          contributes to its influence and that   in this area”. One of the missions of   The future national center will also be  our ancestors and transmitted to
          consequently,  “it must be protected   this center  “will consist in continuing   responsible for evaluating the effec- future generations such as oral tra-
          by a clearly defined mechanism , in   the methodical inventory of the natio-  tiveness of the mechanisms for the  ditions, artistic representations, and
          full accordance with the goals of the   nal heritage throughout the Kingdom   conservation of Moroccan properties  even social practices” , concluded the
          Convention”. Morocco has embarked   and in setting up a national database   listed on the World Heritage Lists and  King in his message. o
          on this path since July 2006, when the   of relevant data” . In addition to aca-  preparing the applications that Moroc-     Abdessamad NAIMI
          country ratified the Convention. To   demic training organized to build the   co intends to present in the future.o

            Draft Budget Bill: Your salary in 2023





          P     ROMISES only bind those who  According to the simulations that  regardless of the level of monthly re-  contribute to achieving this goal since
                believe in them, the employees  L’Economiste has requested from  muneration. This is therefore not what
                                                                                                                      the gains made, which are insignifi-
                will have to get over it. The  accounting firms, the impact of this  will make households richer. People
                                                                                                                      be passed on to employees. This is a
          2023 Draft Budget Bill only includes  change is minimal. Thus, for people  who therefore had purchase projects,   cant by the way, will not necessarily
          one measure concerning them, namely  receiving a gross annual salary of  and who were relying on a tax mea-  measure that should ultimately benefit
          the increase in the flat rate of deduction  36,000 MAD, the gain will obvious- sure, will have to postpone such pro-  employers, especially since there is
          of professional expenses from 20%  ly be zero, since they are already tax  jects. Indeed, instead of acting on the   no legal basis forcing them to allow
          to 35% for employees whose gross  exempt. Beyond that amount, earnings  income tax grid, the government has   their employees to benefit from the
          annual taxable income is less than or  will vary according to the taxable  opted to raise the ceiling for the deduc-  increase in the deduction scale for
          equal to 78,000 Dirhams (about 7,800  gross salary brackets: 43.04 MAD per  tion of professional expenses because   professional expenses. As a reminder,
          USD). For these employees, the maxi- month, for example, for 4,000 MAD  of its minimal impact on Treasury   the costs related to a specific function
          mum deduction remained unchanged  monthly salary, and 169.99 MAD per  revenue.                              or job must not be confused with the
          and capped at 30,000 MAD (3,000  month for 10,000 MAD monthly sa- However, in the presentation note of      expenses incurred by employees in
          USD) per year. For people whose  lary. People paid up to exactly 11,666  the Draft Budget Bill, the Ministry of   the context of their work (fuel, hotel,
          gross annual taxable income is greater  MAD gross will see their payslip  Finance explains that this provision   catering bills, etc. .) and for which
          than 78,000 MAD, this flat rate goes  increase by 198.32 MAD. This is the  comes  “in the context of the imple-  they request reimbursement from
          from 20% to 25% with an increase  peak of earnings. At 18,600 MAD  mentation of the government’s com-       their employer subject to providing
          in the deduction ceiling from 30,000  gross monthly salary, the maximum  mitments resulting from the social   supporting documents. These costs
          to 35,000 MAD per year (article  gain will be 154 MAD. For people  dialogue aimed at improving the          actually correspond to an allowance
          59-IA and B of the General Code of  receiving high salaries, the differential  power of purchase of employees” .   that the payroll calculation software
          Taxes). The future deduction base will  due to the change in the rate of deduc- Except that the increase in the rate   takes into account to determine the
          obviously apply to income generated  tion of professional expenses will sta- of deduction of expenses related to   tax base. o
          from January 1, 2023.               bilize at a maximum of 158.33 MAD,  the function or employment will not                     Hassan EL ARIF
                                                                     Friday 2 December 2022
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