The links of the main market players You will find on this page the links of the main market players. Simply click on the links below: Ministry of Economy and Finance General Directorate of Taxes General Treasury of the Kingdom General Secretariat of the Government Court of Auditors Higher Council of the Judiciary Ministry of Justice Central Bank of Morocco Foreign Exchange Office Ministry of Industry and Trade Casablanca Stock Exchange Moroccan Capital Market Authority Moroccan Office of Industrial and Commercial Property National Social Security Fund Casablanca Finance City (CFC) Moroccan Institute of Directors International Financial Reporting Standards Tax Legislation & Regulations (PDF to Download) Regulatory referencesInternational tax conventionsTax guidesTax forms 1- General Tax Code 2025 FR.pdf 2- General Tax Code 2025 AR.pdf 3- Summary note on the tax measures of the Finance Law 2025.pdf 4- General Tax Code 2024 FR.pdf 5- General Tax Code 2024 AR.pdf 6- Summary note on the tax measures of the Finance Law 2024.pdf 7- Professional tax.pdf 8- Municipal services tax.pdf 9- Housing tax.pdf 10- Taxpayer charter 2024 FR.pdf 1- International Tax Conventions in Force.pdf 2- Morocco – France Tax Convention.pdf 3- Morocco – Spain Tax Convention.pdf 4- Morocco – Netherlands Tax Convention.pdf 5- Germany Tax Convention.pdf 6- Morocco – Belgium Tax Convention.pdf 7- Morocco – Canada Tax Convention.pdf 8- Morocco – United States of America Tax Convention.pdf 9- Morocco – Italy Tax Convention.pdf 10- Morocco – Poland Tax Convention.pdf 11- Morocco – Portugal Tax Convention.pdf 12- Morocco – Senegal Tax Convention.pdf 13- Morocco – Switzerland Tax Convention.pdf 1- Self-Employed Guide VF 2024.pdf 2- Tax Guide for Moroccans Living Abroad 2024 VFR.pdf 3- Tax Incentive Scheme for the Handicraft Sector FR 2024.pdf 4- Transfer Pricing Control Guide 211223.pdf Taxe professionnelle Declaration of taxable items.pdf Taxe professionnelle Declaration of registration.pdf Simpl (Online tax services). Bank direct debit authorization form.pdf Simpl (Online tax services). User creation request.pdf Option for monthly VAT declaration system.pdf Corporate Tax – Statement of assets transferred to group companies.pdf Corporate Tax Statement of changes in group composition.pdf Corporate Tax Declaration of payment exemption.pdf Corporate Tax – Statement regarding the group integrated by a company.pdf Corporate Tax – Statement of assets received from group companies.pdf Income Tax Declaration of salaries and wages.pdf Explanatory statement of the origin of the declared deficit or null result.pdf Request for the state of irregularities detected by the administration – Article 221 bis-IV of CGI.pdf Request for prior tax consultation.pdf Request for tax identification bulletin.pdf Request for VAT option.pdf Request for corporate tax option.pdf Request for turnover certificate.pdf Request for source withholding certificate.pdf Request for tax compliance certificate for applying source withholding on VAT as per Article 117 (IV and V) of CGI.pdf Request for professional tax de-registration certificate.pdf Request for certificate of business start.pdf Request for professional tax (TP) registration certificate.pdf Declaration – payment deadlines.pdf Declaration of gambling winnings.pdf Declaration of transfer of tax domicile, head office, or main establishment.pdf Tax residence certificate – resident in Morocco.pdf Tax residence certificate – non-resident in Morocco.pdf
