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

Description

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…

Scope

Policy Area
Taxation
Policy Instrument
Indirect taxes
Regulated Economic Activity
cross-cutting
Implementation Level
national
Government Branch
executive
Government Body
central government

Complete timeline of this policy change

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2023-12-14
adopted

On 14 December 2023, the Prime Minister endorsed Finance Law No. 55-23 for the fiscal year 2024. Ar…

2024-01-01
in force

On 1 January 2024, Finance Law No. 55-23 for the fiscal year 2024 entered into force. Article 115 b…