Morocco Launches Online Tax Discrepancy Reporting System for Taxpayers

This document, made public by the Directorate General of Taxes, was finalized with the help of professionals in the sector. It will make it possible to correct large discrepancies between the figures declared by taxpayers and the data held by the administration through a procedure allowing to inquire about these elements, before filling out a corrective declaration by the end of September at the latest.

According to le360, the administration can also rely on the turnover of a sector or its margin level, or any other information that could reach it in any way, particularly thanks to the performance of big data. An unreported sale or bank account can also alert inspectors.

In short, this document is a real tool, especially in terms of the taxpayer’s accounting and tax data. But who can request the statement of irregularities? Since spontaneous regularization, it is the taxpayer who takes the initiative. This is therefore equivalent to self-reporting.

If the taxpayer opts for the corrective declaration, he will be exempt from the payment of late penalties and interest, as well as from the tax audit.

Note that the amnesty only concerns the 2016 to 2018 fiscal years.