The Economic Watch Committee, meeting on Tuesday, April 14, 2020, examined the repercussions of the coronavirus pandemic and its effects on SMEs faced with constraints which caused their inability to meet their reporting obligations and spontaneous payment of the fees provided by the General Tax Code.
To this end, a benevolent measure has been adopted allowing, by way of derogation, individuals who wish to benefit from an extension of the deadline for the annual declaration of total income referred to in article 82 of the General Code of taxes as well as the payment of related duties, from April 30 to June 30, 2020.
This deferral concerns taxpayers subject to income tax in respect of their professional income, determined according to the real net profit or simplified net profit regime, and / or in respect of their agricultural income.
Source: Directorate General of Taxes, Press release, “Postponement of the deadline for the annual declaration of global income and the payment of related fees”, Apr 2020: https: //tax.gov.ma/wps/portal /DGI/Accueil/details.banniere.direction.generale.des.impots/cp%2015-04-2020/!ut/p/z1/rZRfT8IwFMW_ij7w2PS267busQGD6FgkCrK-kG60UGVlkrmon97OGBMfwBDXl_6795fTpOdgiZdYOtXajWrs3qmd3-cyWkWJGJLgFlLOSAziahHcZWkME8bwAkssS9fUzRbn641F5jCAbm67hSrLV213AyiUc1Yf9ADK-oKECBiiQKFrrku7xrmJjTZGc6TjKEGM6AAVhFNUJsYkEVc8iQr8-Jca6a_hyBDg-VXyRHCeES_C04wcq8hPqphRvH9mY86CRSjnoGz66hnIAn7Bsb9Aif-n_ULnNC-gf9WOAbGQMzDbJrwdDYHcjbw5pQ1OnP5LKCH6XC68VjVbJF1Zo-Xv_3sa- zTy4sUPhT2rtFvDV6enwp1VfHgHT2bLEOq4BCEdfvxYKpq9XOwa1Nx-Qlfpm0T / dz / d5 / L2dBISEvZ0FBIS9nQSEh /
