Tax Law

Moroccan tax law imposes reporting and payment obligations on companies and individuals alike; failing to meet them exposes taxpayers to costly reassessments. The office provides preventive advice and defense in any tax audit or dispute.

1. Tax litigation

When the tax administration notifies a reassessment, the taxpayer has strict procedural rights that must be exercised within the legal time limits:

• Response to the reassessment notice: Analysis of the grounds of reassessment and drafting of the response within 30 days.
• Local Tax Assessment Commission: Representation of the taxpayer and presentation of factual and legal arguments.
• National Tax Appeals Commission (CNR): Appeal when the local stage fails, and defense before the national commission.
• Court action: Referral to the administrative court in case of persistent disagreement once amicable routes are exhausted.

2. Tax advice and planning

• Tax audit and compliance of returns (corporate tax, VAT, income tax, business tax)
• Tax structuring of company and asset transfers
• Exemption regimes and tax incentives (CFC, free zones, Investment Charter)
• International taxation and double tax treaties
• Tax treatment of dividends, capital gains and foreign-source income

3. Assistance during tax audits

The office supports the taxpayer from the first audit notice, coordinates communication with the auditors and ensures compliance with the procedural safeguards provided by the Moroccan General Tax Code (CGI).