Highlights

Dematerialisation and facilitation : new on line tax certificates starts as of June 29th 2018 : 29/06/2018

Dematerialisation and facilitation : new on line tax certificates starts as of June 29th 2018

As part of the strategy for extending the use of electronic procedures and with a view to facilitate and simplify tax procedures to taxpayers, the Tax General Directorate launched new on line tax certificates concerning procurement for tax free, exonerated of the VAT and low rate purchase of 7%. This includes :
  • Procurement exemption certificate for fixed assets ;
  • Procurement exemption certificate for equipments intended to private education institutions or to vocational training ;
  • Procurement exemption certificate for buses, trucks and the related equipments purchased by road international transport businesses ;
  • Procurement exemption certificate for new vehicles purchased by legal persons and intended exclusively for Taxi use ;
  • Procurement exemption certificate for goods, equipments,tools, products and services purchased by some associations and institutions ;
  • Procurement exemption certificate for procurement transactions, repair and processing relating to sea going vessels ;
  • Procurement exemption certificate for goods, commodities, works and services funded by contributions or intended to be supplied as a grant ;
  • Procurement exemption certificate for assets and services acquired or rent when recording films in Morocco ;
  • Procurement exemption certificate for educational, scientific, cultural equipment imported within the framework of UNESCO agreements ;
  • Procurement exemption certificate for goods and services necessary for research and the exploitation of the Hydrocarbons deposits ;
  • Procurement certificate suspended from VAT duty; Certificate of the benefit of the reduced rate of 7% on purchasing products and raw materials used in the manufacture of school supplies ;
  • Certificate of the benefit of the reduced rate of 7% on purchasing products and raw materials used in the packaging of non-recoverable pharmaceuticals ;

Taxpayers who are members of the SIMPL services can thus request, follow their application and obtain these certificates electronically from the DGI portal at the following address: www.tax.gov.ma

 
For any request for information or assistance,
please contact the DGI Information Telephone Center at :
SIMPL@tax.gov.ma or by calling : 05 37 27 37 27 (grouped lines).