As part of its support and taking into account the impact of the coronavirus pandemic (covid-19) on economic activity, the Tax Department (DGI) implemented the measure adopted by the Economic Watch Committee (CVE) on March 19 allowing companies with a turnover of less than 20 million dirhams, who wish to benefit from the deferral of tax returns and payments, from March 31 until the end of June.
In this respect, it should be noted that the deadline of June 30 is maintained without change with regard to the filing of tax returns for the fiscal year 2019.
As for the deadlines relating to the payment of the tax, which a part of the population cannot pay due to cash flow difficulties, it is allowed in view of the circumstances resulting from the above-mentioned pandemic, to postpone the application of increases, fines and penalties, with reference to the spontaneous payments of duties due which take place no later than September 30, 2020.
Income Tax :
Similarly, it should be noted that on April 14, 2020, the Economic Watch Committee adopted a benevolent measure by way of derogation, for the benefit of individuals by allowing the extension of the deadline for the annual income tax declaration referred to in article 82 of the CGI as well as the payment of duties related, from April 30 to June 30, 2020.
Like the aforementioned legal persons, taxpayers subject to income tax with regard to their professional income, for the year 2019, determined according to actual net income or simplified net income regimes, and / or in respect of their agricultural income, may benefit from the same aforementioned measure relating only to the payment of the tax, provided that the payment of the duties due is made no later than September 30, 2020.
NB: The affected taxpayers benefit automatically from this benevolent measure without any formalities.