فاس نيوز ميديا جريدة الكترونية جهوية تعنى بشؤون و أخبار جهة فاس مكناس – متجددة على مدار الساعة
The Moroccan General Tax Administration (DGI) has announced that its offices will be open on Saturday, December 28, and Sunday, December 29, 2024, in an exceptional move aimed at facilitating the voluntary tax regularization process for individuals before the deadline on December 31, 2024.
In a statement, the DGI explained that this decision comes in response to the growing interest in the voluntary tax regularization measure, which was reintroduced by the 2024 Finance Act. This step will allow concerned individuals the opportunity to submit their declarations and pay their contributions regarding movable or immovable property, partners’ current accounts, operating accounts, and loans granted to third parties.
The administration noted that this regularization covers taxable profits and income in Morocco that were not declared before January 1, 2024, which constitute the source of assets and expenditure financing. The regularization encompasses liquid assets deposited in bank accounts, cash assets held in the form of banknotes, acquisitions of movable or immovable property not intended for professional use, and subscriptions to advances in partners’ current accounts or in the operator’s account and loans granted to third parties.
The DGI emphasized that the declared amounts on which a 5% contribution has been paid will not be considered for rectification of tax bases during tax audits of the concerned taxpayer, nor in the assessment of annual global income within the framework of the comprehensive tax situation examination procedure for individuals.
In conclusion, the General Tax Administration informed that banking institutions are also authorized to accept declarations based on financial flows that have already passed through the accounts of the concerned individuals, in addition to deposits made into accounts or payments associated with ongoing declarations.
