Morocco Tax Authority Prioritizes Corrective Declarations, Offers Amnesty Until December 15

Even if the audit notice has been received, the taxpayer can still benefit from the amnesty induced by the corrective declaration until December 15. To do this, the taxpayer will have to file a request for the statement of irregularities through the Simpl portal, on a model form. He will then have to inform the tax inspector, with a copy of the receipt of the request in support.

The audit ends after the filing of the corrective declaration, that is to say, one week between the date of the introduction of the request in the DGI system and the receipt of the statement of irregularities. A maximum period of ten days is granted to the taxpayer after receipt of the statement of irregularities, to file his declaration, otherwise the audit resumes, indicates L’Économiste.

"The regional assessment services have received instructions to quickly process the sending of the statements of irregularities and accelerate the filing of corrective declarations," the newspaper continued. However, no mention of a deadline for the procedure, mainly the communication of the anomalies found in a tax return in the finance law, notes the same source, specifying that the DGI takes at least one week to respond to the anomalies, after the filing of the request.

In addition, "taxpayers in activity, for the fiscal year(s) that have been the subject of one of the audit procedures provided for in this code, are excluded," the newspaper hammered, indicating that in practice, these taxpayers have the possibility of benefiting from the measure, if they have not received a notification of adjustment. It nevertheless recalled that the amending finance law, contrary to the initial program, limits to a single payment the payment of the additional tax.