General Tax Code in Morocco: 2023 Edition
Established by article 5 of finance law n° 43-06 for the 2007 budget year, promulgated by Dahir n° 1-06-232 of 10 Hija 1427 (December 31, 2006), as amended and supplemented
What is a General Tax Code?
The 2023 General Tax Code is thus made up of three books. The first brings together the rules of assessment, recovery and sanctions in terms of corporation tax, income tax, value added tax and registration fees.
LEC.maunveils the Moroccan General Tax Code - Edition 2023
Good to know : In order to comply with the legislation in force, consultation of the Coof General of Taxes is important. The chartered accountant is the best ally to advise you on this subject. A chartered accountant is a liberal professional whose activity is regulated by law (15-89). To exercise his activity, a chartered accountant must beregistered on the board of the Order of Chartered Accountants.
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