Morocco Doubles Tax Audit Threshold to 240,000 Dirhams

The verification threshold previously set at 120,000 dirhams is now raised to 240,000 dirhams. This is one of the changes recorded in the revision of the taxpayer’s overall income based on expenses. This means that any audit can now be carried out from 240,000 dirhams per year, reports L’Economiste.

"In general, it is a matter of verifying the consistency between the declared annual income and the personal expenses, the list of which is provided for in Article 29 of the General Tax Code," it is specified.

The second change relates to the rectification procedure. The administration is now required to invite the taxpayer to an oral and adversarial exchange before initiating any rectification procedure. The same rule will apply to the observations made by the taxpayer.