Organization : The General Tax Department
Facility : Moroccan Tax System
Country : Morocca
Website : https://www.tax.gov.ma/wps/portal/DGI-Ang/Dgi-Internet-Ang/Moroccan-tax-system/!ut/p/z1/04_Sj9CPykssy0xPLMnMz0vMAfIjo8zizSwdnQ2NvQ18DEK9jQ0cLQ09vdx9_IxNnA30w_Ep8Pc00Y-iQD9IAUi_AQ7gCNIfhWqFv6GhG9AEs4DA0AAnoAuMoArwmFGQGxphkOmoCABrwKwR/dz/d5/L2dBISEvZ0FBIS9nQSEh/
Moroccan Tax System :
The General Tax Administration manages mainly four state taxes (Corporate tax, income tax, value added tax, registration and stamp duties).
Related : Application For Tax Clearance Morocco : www.statusin.org/6449.html
It is also responsible for managing three local taxes on behalf of local authorities (business tax, tax on dwellings and tax on communal services).
Corporate Tax :
The corporate tax applies to income and profits of :
** Companies irrespective of their form and their purpose (excluding de facto companies comprising only individuals and fiscally transparent real estate companies and Economic Interest Groups);
** Public institutions and other legal entities carrying out profit-making activities;
** Associations and legally recognized organizations;
** Fund created by law or by agreement;
** Coordination centers of non-resident companies.
Income Tax :
The income tax applies to income and profits of individuals and legal entities which have not opted to be subject to corporate tax.
The categories of income concerned by this tax are :
** business income ;
** agricultural income ;
** wages, salaries and similar income ;
** income and profit from rent ;
** income and profit from movable capital.
Value Added Tax :
The value added tax, which is a tax on turnover, applies to industrial, commercial or artisanal operations, or to the performance of professional services, in Morocco, and to imports.
Registration And Stamp Duties :
Registration is a formality to which are subject deeds and other agreements. It gives rise to the levy of a tax called “registration fee”. Registration is meant to give a definite date to private deeds and ensure recordkeeping.
Stamp duties apply to acts, documents, books or registers irrespective of their form, which are established for the title or justification of a right, of an obligation or a discharge and, in general, to record a legal fact or legal relationship.
The assessment and collection of state taxes :
The General Administration of Taxes determines the bases on which are levied :
** State taxes (corporate tax, income tax, value added tax, registration and stamp duties);
** Certain local taxes managed for the benefit of local authorities (residence tax, tax on communal services and tax on professional activity).
** The tax offices are responsible for the collection of revenues of taxes, duties and charges.
Ensuring compliance with the tax law and fighting against tax evasion :
** The Moroccan taxation system is generally declarative. Therefore, the mission of control occupies a very important dimension.
** The tax audit is performed under a strict procedure observing the guarantees offered to taxpayers. It has a deterrent and pedagogical role.
** Providing the Government with a tax expertise particularly in the context of the drafting of finance laws and negotiation of conventions for the avoidance of double taxation with foreign states.
** The General Administration of Taxes is then responsible for the study and drawing up of the draft legislations and regulations of fiscal nature.
** It also draws up in consultation with the various economic operators the implementing circulars related to tax legislations.
** The tax administration also examines questions of interpretation of tax provisions and provides information about the answers given.