In brief: Moroccan companies must file several annual tax returns alongside the Corporate Tax return, including fee declarations, dividend and interest returns, and non-resident payment reports. All returns must be filed electronically via SIMPL-IS.
At the same time as filing the tax income return, companies must file other annual tax returns. Some of these annual tax returns are mandatory in all cases. Others depend on specific situations.
This article aims to review all annual tax returns, explaining in which cases these returns are mandatory.
This article only covers filing obligations related to Corporate Tax.
Furthermore, this article only covers filing obligations subject to penalties for non-filing. It does not, therefore, cover payment obligations, namely:
- Payment of the Corporate Tax instalment
- Corporate Tax regularisation
- Minimum Corporate Tax contribution
- The social solidarity contribution
When a taxpayer is liable for any of these payments, the filing package must also include the payment slips for these taxes.
The Concept of Filing Obligations
The term “filing obligations” refers to the obligations that taxpayers have to submit their returns. The General Tax Code places declaration obligations on taxpayers. These obligations concern the filing of a certain number of tax returns. In addition, they concern the implementation of the systems necessary to meet these obligations.
Thus, for example, Article 145 of the General Tax Code places upon Corporate Tax taxpayers the obligation to maintain accounting records. This article states that “Taxpayers must maintain accounts in accordance with the legislation and regulations in force, so as to enable the administration to carry out the audits provided for in this code.”
In addition, the following article of the General Tax Code requires taxpayers to hold supporting documents for accounting entries.
Furthermore, the law requires several returns to be filed at various stages of the company’s life. Thus, for example, the taxpayer must file:
- First, a declaration of existence: Taxpayers must make this declaration upon their creation and start of business
- Then, a declaration of change of registered office or residence
- Also, a declaration of cessation of activity: Upon the stopping or closure of the business or the liquidation of the company
- Finally, certain returns become mandatory upon the completion of specific transactions or on the occasion of particular events. When these returns are due at the end of the financial year, they are referred to as annual tax returns.
Annual Tax Returns
First, it should be noted that all these tax returns must now be filed electronically. Annual tax returns are, in fact, filed through the SIMPL-IS portal.
Below is the list of returns to be filed with the tax package:
Tax Income Return
Companies liable for Corporate Tax must file an annual tax income return.
The law requires this return to be filed even in cases of Corporate Tax exemption.
The filing deadline is within three months following the end of the financial year.
This return is accompanied by the company’s tax package (commonly called the “annual balance sheet”).
This well-known return is the basis for calculating Corporate Tax. However, it should be noted that this return must be accompanied by other returns, less well known to the public.
For more information on calculating Corporate Tax, read: Calculating Corporate Tax.
The annual return must be accompanied by:
- A statement explaining the origin of the deficit
- And a detailed sales statement
Annual Tax Returns for Remuneration Paid to Third Parties
These annual tax returns, commonly referred to as “fee declarations”, accompany the tax package.
This tax obligation arises from the provisions of Article 151 of the General Tax Code. Thus, any company liable for Corporate Tax that carries on business in Morocco must file this return when it has allocated to taxpayers registered for the Professional Tax, Corporate Tax, and/or Income Tax:
- Fees
- Commissions and other remuneration of a similar nature
- Rebates, discounts, and retroactive discounts granted after invoicing
It is important to note that this return is undoubtedly among the main sources of cross-checking that the tax administration carries out. From experience, we have identified two types of cross-checking:
- Internal comparison: this corresponds to the comparison between the amount the company declares in this return and the sums recorded as fees in the accounts (source: detailed income statement);
- External comparison: this corresponds to the comparison between the total fees declared by your clients and the amount of your turnover.
It is important to note that fees paid by the company to non-resident companies should not appear in this return.
Finally, let us specify that this return includes:
-
Surnames, first names, or company name;
-
Profession or nature of business and address;
-
Professional tax identification number or Corporate Tax or Income Tax identification number;
-
National Social Security Fund registration number;
-
The amount, by category, of sums allocated in respect of:
fees;
-
commissions, brokerage, and other similar remuneration;
-
rebates, discounts, and retroactive discounts granted after invoicing.
Return for Remuneration Paid by Clinics to Doctors
Article 151-II of the General Tax Code specifies that “For doctors not subject to the professional tax, clinics and similar establishments are required to produce, at the same time as the returns (…), an annual return relating to the fees and remuneration they have paid to them.”
This return must include:
- Surnames, first names, and personal address;
- Specialty;
- Place of work and, where applicable, tax identification number;
- The total annual number of medical or surgical procedures performed by the doctor, falling under the key letter “K”.
Furthermore, it is important to note that this return is also due when doctors are subject to the professional tax.
Annual Tax Returns for Proceeds from Shares, Company Stakes, and Similar Income
This return concerns taxpayers who distribute during a year:
- Dividends
- Other proceeds from shares, company stakes, and similar income
These taxpayers must send to the tax administration, at the same time as the tax income return, a return that includes:
-
The identity of the paying company: name, profession, address, nature of business, identification number where applicable
-
The company name, address, and tax identification number of the financial institution involved in the payment;
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The numerical elements of the assessment:
date of payment, availability, or crediting of distributed proceeds;
-
total amount of distributed proceeds;
-
date of withholding tax;
-
amount of tax withheld at source or, where applicable, the legal exemption reference;
-
the identity of the recipients of the distributed proceeds, their address, or their tax identification number. For more information on the terms of this withholding tax, read our article Dividends in Morocco: Withholding Tax. Furthermore, when payment is made through financial intermediaries, the return must be filed by these intermediaries.
Return for Fixed-Income Investment Proceeds
This return concerns taxpayers who pay:
- Interest
- Fixed-income investment proceeds.
When payment is made through financial intermediaries, the aforementioned return must be filed by these intermediaries. For more information on withholding tax on interest, read our article Withholding Tax on Interest in Morocco.
Return for Remuneration Paid to Non-Resident Persons
This return concerns resident taxpayers who pay a foreign company remuneration listed in Article 15 of the General Tax Code. These taxpayers must send to the tax administration, at the same time as their tax income return or overall income return, a return including the following information:
- First, the nature and amount of payments subject to or exempt from tax that they have made;
- Second, the amount of related withholdings;
- Finally, the designation of the persons receiving payments subject to tax.
For more information on royalties to foreign companies, read our article Withholding Tax on Foreign Service Providers in Morocco.
Annual Tax Returns - E-Filing
Taxpayers subject to tax may file their returns with the tax administration by electronic means. E-filing has been mandatory for all companies since 1 January 2017. These electronic returns produce the same legal effects as returns filed in writing on or based on a standard printed form.
Frequently Asked Questions
What annual tax returns must companies file alongside the Corporate Tax return in Morocco?
In addition to the tax income return, companies must file returns for remuneration paid to third parties (fees, commissions), returns for proceeds from shares and dividends, returns for fixed-income investment proceeds, and returns for remuneration paid to non-resident persons. The specific returns required depend on the transactions carried out during the fiscal year.
What is the deadline for filing the annual Corporate Tax return in Morocco?
The annual tax income return must be filed within three months following the end of the financial year. It must be accompanied by the company’s tax package, including a statement explaining the origin of any deficit and a detailed sales statement. All returns must be filed electronically through the SIMPL-IS portal.
What is the purpose of the annual return for remuneration paid to third parties?
This return, required under Article 151 of the General Tax Code, reports all fees, commissions, and similar remuneration paid to taxpayers registered for Professional Tax, Corporate Tax, or Income Tax. It serves as a major source of cross-checking by the tax administration, which compares declared amounts with both the company’s accounting records and the turnover reported by the recipients.
Need to verify your corporate tax rate before filing? Our corporate tax rate calculator gives you the applicable rate, minimum contribution and CSS in seconds.
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