Net revenues in 2023 under theCorporation taxl’income taxvalue added tax and registration and stamp duties are respectively of the order of 65.84 billion DH, 53.94 billion DH, 34.7 billion DH and 24.11 billion DH, says the report, adding that their respective shares stood at 34 %, 28%, 18% and 12%. On an annual basis, net revenues from corporate tax, income tax, value added tax and registration and stamp duties increased respectively by around 0, 3%, 6%, 19% and 9%.
The Directorate thus specified that the objectives set by the 2023 Finance Act for corporate tax, income tax and registration and stamp duties have been achieved. As for the objectives set for value added tax, they have been achieved at 98.4%.
For their part, the overall gross tax revenue amounted to 209.03 billion DH for 2023, an increase of 6.7% compared to 2022. The objective of the 2023 Finance Law was achieved to the tune of 100.2%.
Gross tax revenue generated by corporate tax comes first with 67.27 billion DH, or 32.2% of overall revenue and an increase of 1.6% compared to 2022. income, value added tax and registration and stamp duties generated respective revenues of around 54.32 billion DH, 51.04 billion DH and 24.11 billion DH. They thus display annual changes of 6%, 11% and 9%.
The report also underlines that the objectives set by the 2023 Finance Law for gross revenue from corporate tax, income tax, value added tax and registration fees and stamps, were reached. And to emphasize that the results for the year 2023 in terms of refunds, tax relief et refunds liquidated amounts to 18.36 billion DH, or 3.7% more than in 2022. The rate of achievement of the objective set by the Finance Law is thus of the order of 101.5%.
On-site tax audit: 5.8 billion DH of revenue generated in 2023
Revenue generated by the operations of on-site tax auditcovering 5,793 files, reached 5.8 billion dirhams in 2023, according to the DGI. “For the year 2023, on-site control operations were characterized by an annual increase in the number of files checked and rights collected of 11 and 4% respectively, generating revenues of around 5.8 billion DH,” the report reads.
The share of files verified as part of a general audit increased by 12 points compared to 2022, going from 62 to 74% of the total number of files checked, adds the same source. By category of taxpayer, the share of audits that concerned physical persons remained the same as in 2022 (19%).
In terms of rights recoveredthe parts check and the tax base regularizations, excluding registration and stamp duties, generated revenue for 2023 worth 5.47 billion DH, an increase of 13% compared to 2022. This increase concerned all categories of taxpayers except individuals whose revenue fell by 11%. By category of taxpayers, large companies And the others Moral people represent respectively 38 and 37% of these rights, individuals have a share of 25%.
More than 136,165 new taxpayers identified in 2023
The year 2023 also saw the identification of 136,165 new taxpayers, including 54.2% of professional natural persons and 45.8% of legal entities. “The auto-entrepreneurs concentrate 63% of newly registered professional individuals,” indicates the DGI.
Of the 216,691 recoveriesCommon Enterprise Identifier (ICE) registered for 2023, professional legal entities and individuals represent 56 and 44% respectively.
By enabling better understanding and easier compliance with tax obligations, the DGI encourages the adhesion of new taxpayers and thus contributes to the increase in population fiscale.
And note that the year 2023 saw the launch of “Direct Business» on the pilot site of Rabatin collaboration with the various partners (OMPIC – Moroccan Office of Industrial and Commercial Property, Ministry of Justicethe CNSS and theOfficial printing office).
Several developments have been made to support this launch and reduce file processing times, including the automatic retrieval and processing of files, as well as the generation of registration certificates that can be verified online.
The number of self-employed people reaches 431,150
The population of self-employed people stood at 431,150 in 2023, up 6% compared to a year earlier. The DGI registered 136,165 new taxpayers, including 54.2% professional individuals and 45.8% legal entities, noting that self-employed people account for 63% of newly registered professional individuals.
Provided for by Article 42-bis of the Tax Code, the self-employed regime is a specific tax regime which individuals can opt for. This option is subject to certain conditions, in particular in terms of the amount of annual turnover collected which must not exceed 500,000 DH, for commercial, industrial and artisanal activities and 200,000 DH for service providers.
