Morocco Unveils Tax Amnesty Plan to Ease Economic Strain Amid Pandemic

According to l’Économiste, the taxpayers concerned by this measure must ensure the payment of the principal of the claim before July 2021 to benefit from it. This mechanism is automatic and applies to any person who fulfills their obligations.

"There will be no particular steps to activate this measure. The tax collector will automatically cancel the penalties, late payment surcharges and other fees, subject to the payment of the principal," it is indicated. This measure also concerns penalties, fines and surcharges relating to unpaid public claims as of December 31, 2021.

Only the penalties, surcharges and collection fees relating to taxes that have been the subject of a rectification procedure and have resulted in an amicable written agreement backed by the issuance of the tax are not covered by this measure.

As for taxpayers who are only liable for unpaid late payment penalties, surcharges, collection fees and fines as of December 31, 2020, they will benefit from a 50% reduction in these penalties and surcharges. However, they will have to pay the remaining 50% before July 1, 2021, it is specified.