Morocco Launches Tax Amnesty Program, Sets September 30 Deadline

Request for the statement of irregularities in the possession of the administration, corrective declaration, payment slip. These are the three administrative documents that taxpayers wishing to subscribe to the tax amnesty must complete. Subscriptions can be made until September 30 next, specifies L’Économiste. After this deadline, taxpayers will receive at any time a notice of accounting verification.

Regarding the corrective declaration, it must be accompanied by an explanatory letter answering the various irregularities noted by the tax administration and mentioned in a document delivered to the taxpayers.

The tax amnesty will allow taxpayers who had underestimated their tax results to file a corrective declaration by declaring the unrecorded transactions. Moreover, it provides for the exemption from tax audits in favor of taxpayers who subscribe to a declaration.

The operational aspect of this amnesty is based on three forms of corrective declaration. For the first formula, the taxpayer is invited to file a corrective declaration before the end of September, spontaneously paying the tax arrears calculated by the administration, while the second allows him to benefit from the cancellation of penalties and the tax audit for each of the taxes and fiscal years provided for by law. As for the third formula, it deals with regularization, which is based on an agreement between the tax administration and a professional organization.