The new local tax law 07-20 became applicable since 1st of January, 2021 bringing some amendments and amnesty measures for taxpayers subject to local taxes. The amnesty covers fines, penalties, surcharges and collection costs(FPSCC) and it is possible to benefit from it until June 30th, 2021.
The exemption is automatically granted to the taxpayers without any formality, once the principal of the claims is paid. This advantage is exclusive for the taxpayers who are liable for FPSCC unpaid as of December 31st, 2020, who will benefit from the exemption and without any formality. Also, in case the amount of this FPSCC is less or equal MAD 200 at December 31, 2020, no payment should be made
Moreover, the new local tax law increased the minimum of local taxation and established new taxes such as the tax on building restoration projects.
NAZALI TAX & LEGAL