فاس نيوز ميديا جريدة الكترونية جهوية تعنى بشؤون و أخبار جهة فاس مكناس – متجددة على مدار الساعة
Rabat, Tuesday, May 13, 2025 – The House of Representatives today, Tuesday, approved by a majority vote Draft Law No. 14.25, amending and supplementing Law No. 47.06 on local authority taxation. This significant legislative text, presented by Interior Minister Mr. Abdelouafi Laftit, aims to introduce structural reforms to the local tax system, in line with Royal directives aimed at strengthening decentralization and improving tax administration, as well as the recommendations of the Third National Tax Conference and the Framework Law on Tax Reform.
In his presentation to the representatives, Minister Laftit affirmed that the project aims to enact new provisions concerning the assessment base and collection rules for fees due to local authorities, whether managed by state services or by the tax services of the local authorities themselves.
A Qualitative Leap in Fee Management
A key amendment in the new law is the assignment of the issuance and collection of housing tax and communal services tax to the services of the Directorate General of Taxes (DGI). This is based on an evaluation of a previous phase extending from 2021. Mr. Laftit explained that this measure will allow leveraging the considerable expertise accumulated by the DGI in managing state taxes, and will help align local authority tax rules with state tax regulations in areas of assessment, collection, control, disputes, and electronic services.
Consequently, the DGI will become the responsible body for issuing and collecting the housing tax and communal services tax, in addition to the professional tax it currently manages. The Minister indicated that this approach paves the way for the eventual establishment of a regional tax administration, especially after the related rules undergo profound reform in line with the Tax Reform Framework Law.
The project also includes provisions to enable the DGI to take over taxpayer files related to housing tax and communal services tax, which were previously transferred to the General Treasury of the Kingdom. This is for the purpose of liquidating, issuing, and collecting these two taxes, and ruling on related claims and disputes. Regarding ongoing court cases, the Director General of Taxes will replace the General Treasurer of the Kingdom in all cases related to housing tax and communal services tax, while the local collector will replace the General Treasurer in the collection of other fees.
Amendment of Undeveloped Urban Land Tax and Creation of Local Collectors
Concerning fees managed by the tax services of local authorities, the draft law includes an amendment to the tax rates on undeveloped urban land, which have remained unchanged since 2008. This amendment aims to align the rates with the level of infrastructure development in the areas where these properties are located.
Accordingly, the proposed changes to the tax rates are as follows:
- 15 to 30 dirhams per square meter: For land in fully equipped areas with all or most facilities (health centers, educational institutions, road networks, electricity, water, sanitation, public lighting, urban transport, waste collection services).
- 5 to 15 dirhams per square meter: For land in moderately equipped areas with at least roads and electricity and water networks.
- 0.5 to 2 dirhams per square meter: For land in poorly equipped areas lacking most of the aforementioned facilities and networks.
These zones will be determined by a decision of the president of the concerned communal council, following approval by the governor of the prefecture or province.
To ensure collection efficiency, the project stipulates the creation of local tax collectors within local authorities. These collectors, to be appointed by a joint decision of the Ministers of Interior and Finance, will handle all collection procedures, including forced collection, which will help reduce the volume of outstanding collectible amounts.
Prospects and Transitional Measures
The Minister of Interior emphasized that coordination will continue between his ministry and the Ministry of Economy and Finance to ensure a smooth transition of responsibilities related to fees managed by state services. As for fees managed by local authorities, the Ministry of Interior will issue an explanatory circular to governors, prefects, and heads of local authorities to clarify the practical procedures for implementing the new provisions.
Mr. Laftit concluded that this project represents another step in the tax reform process, aimed at achieving tax justice among taxpayers and contributing to the development of local authorities’ own resources. He noted that further amendments will be introduced later to implement the remaining measures outlined in the Framework Law on Tax Reform.
