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Morocco - Apply for a Business Tax

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Procedure[edit]

1. Register as a taxpayers at a nearby tax office in your area of operation in Morocco-

  • obtain an application for registration form and fill the form accurately make sure you follow step by step on the entire documents;
  • Attach or Accompanied with proof of identity, submit the filled form to the tax office in Rabat or any near by Customs and excise administrative Tax office near your home area;
  • After submission of all the required document the Tax Authority will capture your photo and finger prints;
  • The verification exercise will begin on submitted details before a Tax Identification Number is Issued to you.

2.You can decide to file a Business tax by your self or hire an agent to file it on your behalf.Thereafter the filing the appropriate tax provides reciprocal maximum rates of tax at source of 15 percent on dividends to portfolio investors, 10 percent on dividends to parent companies, 15 percent on interest (except interest paid to the other Government or one of its instrumentalities, which is exempt from tax at source), and 10 percent on royalties including film rentals.

The Tax also include fees for technical services and equipment rentals.Equipment rentals may only be taxed to the extent that profit is attributable to maintaining substantial equipment for rental in the country for more than six months.

You can either file returns in person or you can contact an authorized tax agent to file returns on your behalf. You / your agent should start the filing process by computing the tax liabilities; in this case, you shall be required to make sure that an assessment of taxes payable is done, and then you make payment for the tax(es) due in any designated bank;

As an expatriate, you are required to file your business tax returns yearly, just like a resident who doesn't live abroad. Thereafter obtain the appropriate return form for the return you wish to file, fill it completely and submit it with an assessment notice and evidence of payment to the tax authority;

When the tax authority receives documents, they are assessed to ensure that each and every detail has been filled in the form;



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Required Documents[edit]

  • Tax Invoices
  • Payment Slips
  • Audited financial statements
  • Detailed statement of profits from each transaction
  • Annual Returns


Office Locations & Contacts[edit]

CUSTOMS AND EXCISE ADMINISTRATION

Avenue Annakhil, Hay Riad 10000 Rabat, Morocco

Phone : + 212 537 57.90.00 / + 212 537 71.78.00

E-mail : adii@douane.gov.ma

Website : http://www.douane.gov.ma

From Morocco dial (Eco number) : 0801007000



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Eligibility[edit]

  • Individuals or entity having their main Business in Morocco are taxed on the totality of their incomes.
  • Individuals not having their main home in Morocco are taxed on their incomes of Moroccan origin.


Fees[edit]

Free of charge



Validity[edit]

Valid for 1 year.



Documents to Use[edit]

Please attach documents that can be used by people. e.g. links



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Sample Documents[edit]

Please attach sample completed documents that would help other people.



Processing Time[edit]

Processing is takes 5-7 days



Related Videos[edit]

Videos explaining the procedure or to fill the applications. 
Attach videos using the following tag <&video type="website">video ID|width|height<&/video&> from external websites.
Please remove the "&" inside the tags during implementation.
Website = allocine, blip, dailymotion, facebook, gametrailers, googlevideo, html5, metacafe, myspace, revver, 
sevenload, viddler, vimeo, youku, youtube
width = 560, height = 340, Video ID = Can be obtained from the URL of webpage where the video is displayed.
e.g In the following url "http://www.youtube.com/watch?v=Y0US7oR_t3M" Video ID is "Y0US7oR_t3M". 
	



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Instructions[edit]

1.An applicant must be habitually carrying out business in Morocco.

2.The Applicant must be registered with Customs and Exercise Administration in Morocco as a Tax Payer.The tax rates range from 10 % to 30% with exemption for the five first years of activity.


3.The business tax also applies on the annual rental value of business premises (rented or owned) , rentals of real property, dividends, interest, royalties, and personal service income.

4.All companies are required to file and forward taxes on an actual basis;

5.Returns may be submitted in person or through a tax agent;

6.If an agent is contacted, ensure that he / she is authorized to rendered the desired services in the country;

7.Income from the purchase and sale of intangible or tangible personal property shall be treated as income in Morocco.


Required Information[edit]

1. Name and address of applicant

2.Nature of business.

3.Details of bankers.

4.Certificate of incorporation.

5.Amount of Tax payable.

6.Services rendered; and

7.Amount of value added tax payable.



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Need for the Document[edit]

A country's tax regime is always a key factor for any business considering moving into new markets.

A business tax or taxe professionnelle is levied on individuals and enterprises that habitually carry out business in Morocco. The business tax is applied on the annual rental value of business premises (rented or owned) capped at MAD 50 million net of VAT. The tax rates range from 10 % to 30% with exemption for the five first years of activity.

Business tax is applicable on machines and appliances that are used as integral parts of the establishment.

  • It consists of a tax on the rental value of business premises (rented or owned) and a fixed amount based on the size and nature of the business
  • The tax rates range from 10% to 30% with exemption for the five first years of activity.



Information which might help[edit]

Enter other informations which might help



Other uses of the Document/Certificate[edit]

Please explain what are other uses of obtaining this document/certificate.
e.g. Birth Certificate can be used as proof of identity.



External Links[edit]

http://www.pkf.com/media/1960379/morocco pkf tax guide 2013.pdf

http://emergingmarkets.ey.com/wp-content/uploads/downloads/2012/05/Doing-Business-in-Morocco-2011.pdf



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Others[edit]

More information which might help people.

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