Morocco Tightens Enforcement of Vacant Land Tax to Boost Revenue Collection

Faced with the dysfunctions noted in the collection of the Tax on non-built land (TNB) in several municipalities, the Minister of the Interior, Abdelouafi Laftit, sent a circular to the Walis of the regions and the Governors of the provinces and prefectures in order to improve the management of this tax.
"The Minister of the Interior Abdelouafi Laftit has sent a circular to the Walis of the regions and the Governors of the provinces and prefectures, in order to update the data relating to this Tax on non-built land (TNB)," writes Assabah, specifying that this information concerns the number of disputes and the court decisions rendered.
The Arabic-language daily also explains that "the taxes on the area of non-built land go up in smoke, due to certain practices concerning the false addresses of the owners of the land, which allows the taxpayers to escape local taxation, before reappearing later to pay only the last four years due, instead of the twenty years".
Some municipalities also grant exemptions from this local tax beyond what is provided for by the Ministry of the Interior. These are situations deplored by the department led by Abdelouafi Laftit who has reminded the Walis and Governors to efficiently manage the TNB, which contributes to the financial autonomy of local authorities.
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