Moroccan Lawyers Strike Over New Tax Measures in 2023 Finance Bill

In order to "broaden its tax base", the government is considering taking new measures towards the liberal professions. Thus, in the 2023 PLF, notaries or lawyers will be subject to tax on any service performed.

More specifically, the black robes, or the professional civil society of lawyers, will have to pay spontaneously to the court clerk, for the account of the tax administration receiver, at the court cashier, an advance ranging from 300 to 500 dirhams per file and depending on the jurisdictions, on the IR (income tax) or on the IS (corporate tax).

This provision is not to the liking of the lawyers who immediately expressed their discontent through a sit-in organized in front of various courts of the Kingdom. In addition, a 4-day general strike has been launched by the Association of Moroccan Bars (ABAM) since Tuesday, November 1. These movements were initiated following the failure of discussions with government representatives, the association points out.

According to the lawyers, this reform "undermines the right of litigants to access to justice and undermines the mission and prerogatives of lawyers". The black robes also point to the lack of a "participatory" approach in the handling of their case.