A tax clearance certificate (or tax clearance for short) is a necessary document for resident foreigners who want to leave the Moroccan territory.

Indeed, this document is necessary to:

First, permanently close bank accounts in Morocco ;
Second, clear your belongings through customs for the relocation;

Tax clearance certificate can also be requested by the tax authorities of your next country of residence.

The procedure to obtain a tax clearance for permanent departure from Morocco consists of two main steps that must be completed:

First, at the tax department (regional directorate of the DGI)
Second, at the treasury in your area of residence

Read also: Tax residence in Morocco

Procedure for obtaining a tax clearance certificate

To obtain a tax clearance, you must first fill out an information application according to the form AAP300F-16I of the Moroccan Tax Administration.

Download information form : Information-Form-AAP300F-16I.

This document must be signed and authenticated by the applicant

The documents to be attached to this application depend on the case:

First Case: Taxpayers subject to the annual return of global income

These are foreigners with income that require a declaration. This is the case for :

First, foreigners who are self-employed;
Second, foreigners who have, during their stay, income of different natures.

These taxpayers must submit the following documents with their application:

Global income return of the current year and, if applicable, those of the years not yet prescribed (Form ADP010) ;
Copy of the residence permit or the CNI ;
Information request issued by the tax collector and/or RAF;
Copy of the lease agreement if applicable.

Second Case: Taxpayers not subject to the annual return of global income

This the case for taxpayers who have ONLY SALARY AS INCOME.

These taxpayers must submit the following documents with their application:

Salary statements for years not yet prescribed
Statement of final pay (STC) issued by the employer
Copy of the residence permit or the CNI ;
Information request issued by the tax collector and/or RAF;
Copy of the lease agreement if applicable.

If the application is submitted by an agent (firm), a power of attorney in the name of the person in charge of the procedure is required.

Sometimes, depending on the employee’s situation, additional documents may be requested. These include, for example:

First, a sworn statement of local and foreign income;
Second, the latest water/electricity bills;
Third, certificate of cession of activity;
Fourth, certificate of non-payment of severance pay;

Tax clearance certificate obtained. What’s next ?

Once the tax clearance certificate is obtained, the second step is to apply for and obtain the change of residence certificate. In fact, this certificate is requested from the general information services of the police department.

This step requires the concerned applicant to go in person to the services of the DGSN.

The documents requested are as follows (for information purposes):

Residence permit;
Tax clearance certificate;
Certificate of de-registration from the consulate;
Certificate of utility non-subscription

Upsilon Consulting can assist you in these procedures: Contact us

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