فاس نيوز ميديا جريدة الكترونية جهوية تعنى بشؤون و أخبار جهة فاس مكناس – متجددة على مدار الساعة
The General Directorate of Taxes in Morocco has launched an intensive monitoring campaign to examine the tax status of Moroccans residing abroad, as part of a voluntary settlement process that continues until the end of December this year. This operation aims to settle undeclared profits and income subject to taxation in Morocco before January 1, 2024.
Monitoring Mechanisms and Target Groups
The Directorate bases its monitoring process on Article 216 of the General Tax Code, which allows for the examination of individuals’ tax situations without requiring tax domiciliation. The campaign focuses particularly on:
- Moroccans who own bank accounts or properties within the kingdom
- Individuals whose expenses exceed 25% of their declared income, especially expenses related to non-professional real estate properties
Exemptions and Exceptions
Some categories are exempt from income tax, including:
- Individuals not residing in Morocco for more than 183 days annually
- Persons who do not have a permanent establishment in the kingdom
The Directorate also takes into account international agreements to avoid double taxation when applying these procedures.
Settlement Procedures and Transparency Guarantees
To ensure transparency and encourage voluntary compliance, the General Directorate of Taxes has taken the following measures:
- Setting the contribution rate at 5% of the value of declared assets and expenses
- Exempting declared amounts for which the contribution has been paid from evaluation during future tax audits
- Ensuring the confidentiality of declarants’ identities when paying the contribution to banks
The General Directorate of Taxes urges all concerned parties to take the initiative to settle their tax situation before the deadline of December 31, 2024, emphasizing that this measure aims to enhance tax compliance and ensure fairness in the Moroccan tax system.
