Morocco Updates Tax Procedures: 15 Changes Announced by Directorate General of Taxes

In total, 15 tax procedures have been updated by the Directorate General of Taxes (DGT). To avoid any potential disputes, the taxpayer and the professionals whose work is related to the tax procedures must familiarize themselves with the updates made by the DGT.

As for the management of the declaration of exemption from payment, it has been removed, due to its obsolescence, reports challenge.ma.

Here is the list of tax procedures that have been updated:

• Management of the declaration of capital gains on securities subscribed by financial intermediaries;
• management of the declaration of salaries and wages;
• management of the declaration of pensions;
• management of the declaration of benefits paid in the form of capital or annuities by insurance companies;
• management of the declaration of the VAT deduction ratio;
• management of the declaration of the turnover of non-resident companies awarded construction or assembly contracts who have opted for the flat-rate tax;
• management of the declaration of liquidation of the tax on insurance contracts;
• management of the global income tax return;
• management of the declaration of the tax result;
• management of the declaration of companies regarding the social solidarity contribution on profits;
• management of the declaration of income from foreign-source shares, equity interests and similar income;
• management of the declaration of income from foreign-source fixed-income investments;
• management of the declaration of capital gains on securities of foreign source;
• management of the VAT turnover declaration;
• management of the ex officio taxation procedure.