LOCAL TAXATION IN MOROCCO: SOME BENEFICIAL CHANGES FOR TAXPAYERS

12/01/2021

 

The new local tax law 07-20 became applicable since 1^st 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 30^th, 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 31^st, 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.

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