Morocco Intensifies Tax Audits on SMEs in Rabat-Casablanca Region

These companies are suspected of tax fraud, in particular of abusive optimization of expenses or manipulation of tax returns. To detect these possible frauds, the control services of the Directorate General of Taxes (DGI) have carried out detailed tax audits in these SMEs. These investigations covering the last three years of activity have revealed persistent discrepancies in the financial statements of these companies over several years, reports Maroc Diplomatique.

The tax inspectors found it suspicious that despite these chronic deficits, these companies continue their activities. The audits also made it possible to determine the amounts that these SMEs will have to pay to the public treasury in the event of proven tax fraud. The DGI control services decided to carry out these investigations after directors or shareholders of these companies acquired movable and immovable property, highlighting the contrast between the company’s finances and their personal assets.

In accordance with the provisions of the Tax Code, the companies concerned are required to regularize their situation over the last ten years of operation. Thus, the tax inspectors can extend the audits up to this period to ensure that the SMEs are in order with the tax authorities or, failing that, demand from them the reimbursement of the VAT or taxes due. Note that these audits are carried out in collaboration with the National Land Registry Agency, the vehicle registration centers of the National Road Safety Agency (NARSA), as well as the customs services.