Certificate of tax in case of land transfer Morocco

Name of the Organization : Administration of Customs & Indirect Taxes
Type of Facility : Certificate of tax in case of land transfer
Country : Morocco

Website : service-public.ma

Certificate of tax in case of land transfer

Applicant:
Concerned person

Related : Morocco Certificate of Non-Deductibility for Insurance Supplementary Pension Contributions : www.statusin.org/6446.html

Required documents:
** Application stating the tax identification number of community services tax of the building subject of sale;
** Certified copy of the National Identity Card of seller;
** Purchase agreement;
** Sales contract;
** Certificate of residence;
** Tenancy contract;
** request of information submitted by the applicant

Fees: None

Place of submission:
Reception and coordination office at the regional or district directorate at the location of the sold property

Place of issue:
The above mentioned reception and coordination office

Processing time: 48 hours

Contact:
Taxation service at the regional or district directorate at the location of the sold property

Sources of information (home department):
Administration of customs and indirect taxes

2. Certificate of tax-exempt income in terms of property profits :
Applicant : Concerned person

Required documents :
** Certified copy of National Identity Card of the seller;
** Purchase agreement;
** Sales contract;

** Administrative certificate stating the occupation of the building for housing at least 8 years (or 4 years when it comes to social housing) at the date of sale;
** Original consumption report or certificate of subscription to water and electricity for 8 years (or 4 years when it comes to social housing) ate the date of sale;
** Receipts of the last four payments of the community services tax or the housing tax.

Fees : None
Place of submission : Reception and coordination office at the regional or district directorate at the location of the sold property

Place of issue : The above mentioned reception and coordination office
Processing time : 48 hours
Contact : Taxation service at the regional or district directorate at the location of the sold property
Sources of information (home department) : Administration of customs and indirect taxes

3. Certificate of tax-free purchase of specialized equipment intended exclusively for the disabled :
Applicant : Concerned person

Required documents :
** Application;
** Copy of National Identity Card for the applicant for exemption;
** Certificate of disability;
** Medical prescription;
** Pro forma invoice relating to the equipment corresponding to the disability specified I the above mentioned prescription

Fees : Stamp of 20 DHS
Place of submission : Stamp of 20 DHS
Place of issue : The above mentioned reception and coordination office

Processing time : 48 hours
Contact : Local Taxation Service
Sources of information (home department) : Administration of customs and indirect taxes

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.