Morocco Resumes Tax Account Freezes After Temporary Suspension

A note from the Directorate General of Taxes (DGI) has just denied the rumors that ATDs have been permanently suspended. The moratorium, decided on March 11, was supposed to serve to better frame this provision in the interest of the tax authorities and the taxpayer.

Henceforth, the ATD procedure will only be effective if it complies with the provisions of Articles 101 to 104 of the public debt collection code. More clearly, the services are required to send the taxpayer "a tax notice informing him that he is liable for rights issued against him", the service note points out. Failing a reaction, the taxpayer must be notified a second time without incurring costs.

This new measure aims to involve the various DGI services in the collection procedure, in order to avoid inconvenience to the taxpayer related to lack of information and lack of prior notice. Some people have ended up in prison for lack of funds, following checks issued to third parties.

In 2014, the DGI and the CGEM had signed a collection charter, which grants the taxpayer a minimum period of 10 days between the sending of the last notice without costs and the activation of the ATD, in order to allow him to regularize his situation.