Morocco’s Tax Authority Releases Guide on International Tax Agreements

This guide published by the Directorate General of Taxes (DGI) is part of the strengthening of the guarantees offered to the taxpayer engaged by the DGI and aims to describe the application by the kingdom of the dispute settlement mechanism provided for in the non-double taxation conventions (NDTC) signed by Morocco under the name of "amicable procedure" (AP) informs Aujourd’hui Le Maroc. Subdivided into four main chapters, "this guide describes the various aspects related to the amicable procedure (purpose, request for introduction and processing) in order to ensure a rapid, effective and efficient resolution of tax disputes within the framework of the NDTC," said the DGI.

Download: The Amicable Procedure within the framework of non-double taxation conventions

The first chapter is related to the purpose of the amicable procedure. "The amicable procedure finds its legal basis in a specific provision provided for in each of the non-double taxation conventions concluded by Morocco. This procedure applies when a natural or legal person covered by a tax convention that Morocco has concluded with another State considers that measures taken against him result or will result in taxation not in accordance with that convention," reports the newspaper. This procedure, the DGI specifies, relates solely to the taxes expressly covered by the convention, and also makes it possible to find solutions to problems or to reassure about doubts relating to the interpretation or implementation of the convention.

The second chapter is an introduction to the amicable procedure. "The DGI addresses in this sense, access to the amicable procedure, the request to open the amicable procedure, as well as the date of opening of this procedure". Chapter three of the guide is related to the processing of the amicable procedure and the fourth and final point deals with the closure of the amicable procedure and the related modalities.