Morocco: Finance Law No. 55-23 for the fiscal year 2024 including obligations on non-resident digital service providers

Progress

Current status

in force

01 Jan 2024 in force

14 Dec 2023 adopted

Scope

Implementers

Morocco

Policy Area

Taxation

Policy Instrument

Indirect taxes

Regulated Economic Activity

cross-cutting

Government Branch

executive

Government Body

central government

Implementation Level

national

Timeline of events

01 Jan 2024

in force

Finance Law No. 55-23 for the fiscal year 2024 including obligations on non-resident digital service providers entered into force

On 1 January 2024, Finance Law No. 55-23 for the fiscal year 2024 entered into force. Article 115 bis of the General Tax Code, introduced as part of the amendments effective from 1 January 2024, imposes specific obligations on non-resident digital s…

Source

Event type law

Action type implementation

Government branch executive

Government body central government

14 Dec 2023

adopted

Finance Law No. 55-23 for the fiscal year 2024 including obligations on non-resident digital service providers was endorsed by Prime Minister

On 14 December 2023, the Prime Minister endorsed Finance Law No. 55-23 for the fiscal year 2024. Article 115 bis of the General Tax Code was introduced as part of the amendments and will be effective from 1 January 2024, imposing specific obligation…