Morocco : Statement of Real Estate Capital Profit

Name of the Organization : Administration of Customs & Indirect Taxes
Type of Facility : Statement of Real Estate Capital Profit
Country : Morocco

Website : service-public.ma

Statement of Real Estate Capital Profit :

Applicant:
La personne concernée

Related : Annual Statement of Overall Income : www.statusin.org/6441.html

Required documents:
In Case of securities and other capital and debt securities not recorded at authorized financial intermediaries:
** Annual statement (form ADP040F), summarizing all disposals carried out;
** The statement shall be subscribed at the same time as the payment before April 1st of the year following the year in which the sales were made;
** All evidence documents relating to the sale price and the acquisition of securities sold;
** slip – Remittance Advice (form RSC020F).

For tax payers subject to tax withholding ??by authorized financial intermediaries holders of securities accounts:
** Statement (Form ADP040F);
** Statement,as an application of regularization and restitution where necessary, summarizes annually all transfers made ?? during a given year and must be filed before April 1st of the year following the year in which the sales were made.

The statement must be provided with these supporting documents:
** prepayments made ??by authorized financial intermediaries holders of securities accounts;
** Losses not charged financial intermediaries during the same tax year;
** Dates and prices of acquisition of securities or weighted average cost reported to the financial intermediary..

Fees: None

Place of submission:
** Recipient of the tax institution at the regional or district directorate of the tax domicile of tax payers (1st case);
** Reception and coordination office at the regional or district directorate of the tax domicile of taxpayers (2nd case).

Contact:
Taxation service at the regional or district directorate of the domicile tax of taxpayers

Sources of information (home department):
Administration of customs and indirect taxes – Directorate-General for Taxation

2. Statement of real estate profit :
Applicant : Concerned person
Required documents :
** Statement (form ADP020F) with all supporting documents relating to the disposal costs, acquisition costs, investment expenses and interest on loans granted by financial institutions to realize the processes of acquisition and investments above;

** The above-mentioned statement must be subscribed within thirty (30) days starting from the date of the sale, where necessary, at the same time as the payment of the tax due by the assignor.

** However,in case of expropriation for public utility, the statement must be filed within thirty (30) days after the date of the receipt of compensation for expropriation;
** Contract of acquisition and assignment;
** Slip- Remittance Advice (form RSP020F).

Fees : None
Place of submission : Recipient of the tax institution at the regional or district directorate of the place of location of the sold property

Contact : Taxation service at the regional or district directorate of the place of location of the sold property
Sources of information (home department) : Administration of customs and indirect taxes – Directorate-General for Taxation

About Us :
Service-Public.ma is a reference to access, via Internet, the set of services offered by the Moroccan administration. It displays in Arabic and French all useful information about public procedures and services.

Within the framework of the Moroccan Electronic Administration Program, the website aims, first and foremost, to improve the relation between the administration and its users.