Agadir 24 | Agadir24/UAE
Today, Wednesday, October 9, 2024, the General Directorate of Taxes announced the extension of the deadlines for the measure related to settling the tax situation until the end of December 2024.
The General Directorate of Taxes stated, in a statement, that “enterprises that have not achieved any turnover or that have paid only the minimum amount of the minimum tax for the last four accounting years, and that wish to permanently stop practicing their activities, can benefit from exemption from monitoring.” Taxation, as well as the automatic cancellation of penalties resulting from failure to submit declarations and pay taxes for non-expired years.”
To do this, these establishments are invited to electronically submit a declaration of total cessation of activity during the year 2024, and to make the automatic payment, within the same deadline as the aforementioned declaration, of a lump sum amount of corporate tax or income tax, as the case may be, set at five thousand (000). 5) A dirham for each non-expired accounting year, and to submit to the tax authority where it is based all the documents proving its completion from the commercial registry, as well as the request for completion from the professional drawing.
This measure was explained in detail in Circular No. 733 related to tax measures approved by Finance Law No. 50-22 for the fiscal year 2023, which was published on the website of the General Directorate of Taxes at the address www.tax.gov.ma .
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