Morocco Extends Tax Office Hours as Amnesty Deadline Looms

This measure aims to allow individuals to declare taxable profits and income in Morocco that would not have been declared before January 1, 2024. This includes cash on bank accounts, cash, real estate or personal property, as well as current account advances to partners.

Regularization involves declaring these assets and paying a 5% contribution on their value. The DGI specifies that these amounts will not be taken into account during potential tax audits or for the calculation of the annual global income.

Taxpayers can carry out their regularization procedures at the DGI counters or through their banks. The latter are authorized to receive declarations and payments, including for past transactions.