أداء إلكتروني للضرائب الجمركية.. وإعفاءات لمعدات أنبوب الغاز المغربي النيجيري

2025 Budget Proposal: Enhancing Morocco's Customs System and Tax Framework

The Moroccan government's 2025 budget proposal aims to modernize the country's customs system and tax framework, focusing on streamlining procedures, bolstering tax compliance, and promoting economic growth.

Digitizing Customs Procedures and Tax Payments

The proposal mandates electronic payment for customs duties, taxes, fines, and other charges. This move seeks to eliminate physical processes and enhance efficiency in customs procedures. The proposal outlines exemptions for specific cases, recognizing the unique nature of some customs debts, processes, and economic operators.

Supporting Key Sectors with Tax Incentives and Adjustments

The proposal includes various tax incentives and adjustments targeting specific sectors to boost their competitiveness and development:

• Gas Pipeline Project: Exempting import duties on equipment and materials used in the construction and operation of the Nigeria-Morocco Atlantic African gas pipeline. This move aims to facilitate the implementation of this critical infrastructure project.
• Manufacturing: Reducing import duties on copper-zinc alloys and raw materials used in the production of locks and household goods. This aims to enhance the competitiveness of local manufacturers in these sectors.
• Food Processing: Reducing import duties on soluble or roasted starch to support local production and reduce reliance on imports.
• Pump Manufacturing: Lowering import duties on inputs used in pump manufacturing to encourage the development of a domestic pump manufacturing sector.
• Education: Reducing import duties on whiteboards and solar-powered components to foster technological advancements in education and renewable energy.

Strengthening Tax Compliance and Transparency

The proposal outlines measures to enhance tax compliance, increase transparency, and promote a more efficient tax administration:

• Clarifying Long-Term Lease Tax: Replacing the term "sharecropping" with "lease exceeding 10 years" to provide clarity on the tax regime applied to long-term leases.
• Digitalizing Transactions: Imposing fines on professionals, including notaries, accountants, and auditors, for failure to submit mandatory information electronically or for submitting inaccurate information. The proposal also mandates that notaries electronically submit contracts to tax authorities with certified digital signatures, similar to procedures for land registry registration. These measures aim to streamline the process of verifying contract information and ensure the integrity of transactions.
• Tax Compliance for Partnerships: Subjecting partnerships operating for more than five years with at least one legal entity to corporate income tax, ensuring that such partnerships contribute to the overall tax revenue.
• Tax Compliance for Economic Interest Groups: Including economic interest groups within the scope of corporate income tax, ensuring that members of these groups are taxed on their share of the group's net income.
• Enhancing Dispute Resolution: Creating a framework for amicable agreements between tax authorities and taxpayers, emphasizing the finality of such agreements and excluding legal disputes. This aims to resolve tax disputes effectively and efficiently.
• Streamlining Tax Procedures: Integrating semi-fiscal duties into the General Tax Code to ensure consistent application of tax rules, simplifying tax procedures, and enhancing tax administration efficiency.

The 2025 budget proposal represents a comprehensive approach to modernizing Morocco's tax and customs systems. It aims to streamline procedures, enhance tax compliance, support key economic sectors, and promote a more efficient and transparent tax administration, ultimately contributing to the country's economic development.