Toolbox
Standards and Regulations
Regulations are the set of rules, i.e., legal measures, rules, prescriptions, guidelines, and other legal texts that govern a social activity or concern a specific field.
Standards all share the same basic objective: to establish accepted principles or criteria so that their users can make reliable assumptions about a particular product, service, or practice.
+ General Chart of Accounts.
+ Chart of Accounts for Associations.
+ Chart of Accounts for Microcredit Associations
+ Chart of Accounts for Real Estate.
+ Chart of Accounts for Stockbroking Firms.
+ Accounting Obligations of Merchants.
+ General Code of Accounting Standards.
+ Chart of Accounts for Credit Institutions.
+ Chart of Accounts for Insurance Companies.
+ Chart of Accounts for Pension Funds.
+ Chart of Accounts for Cooperatives.
+ Chart of Accounts for Regional Offices for Agricultural Development (ORMVA).
+ Chart of Accounts for Political Parties.
+ Chart of Accounts for Mutual Societies.
+ Accounting Rules Applicable to Mutual Fund Repo Transactions
+ Accounting Standards Applicable to the Securitization of Mortgage Loans.
+ Implementing decrees of the Labor Code.
+ The new 2004 Labor Code, Law 65-99.
+ 1972 Law on the Social Security System.
+ Circular Note on the CNSS Contribution Base “Dahir bearing Law No. 1-72-184”.
+ Decree No. 2-01-2723 of 27 Hijjah 1422 (March 12, 2002) setting the rate of contributions due to the National Social Security Fund.
+ Law 03-14 on unemployment compensation.
+ Mandatory Health Insurance Regulations.
+ CNSS Questions & Answers.
+ General Tax Code.
+ Law 47-06 on local taxation.
+ Decree for the application of value added tax.
+ Our circular on the tax provisions of the Finance Act.
+ International conventions.
+ Taxpayer Charter
+ OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations.
+ The 2013 Tax Conference.
+ Questions and Answers from the DGI.
+ Foreign Exchange Regulations.
+ Customs Regulations.
+ Tax Regime for Self-Employed Persons.
+ Tax Guide for Moroccans Living Abroad.
+ VAT Refund Guide.
+ Withdrawal Contribution.
+ Withdrawal Contribution for Foreign Individuals.
+ Tax Incentive Scheme.
+ Taxation of agricultural holdings.
+ Laws No. 5-96, 21-05, and 24-10 on general partnerships, limited partnerships, limited partnerships with shares, limited liability companies, and joint-stock companies. “Dahir No. 1-97-49 (5 Chaoual 1417)”
+ Law 17-95 on public limited companies.
+ Law 20-05 amending the law on public limited companies.
+ New Laws 20-19 and 21-12 amending and supplementing Law 17-95 on public limited companies and Law 5-96 on limited liability companies and certain other corporate forms, respectively.
+ Law 13-97 on economic interest groups.
+ Law 06-99 on freedom of pricing and competition.
+ Law 26-03 on public tender offers.
+ Law 46-06 amending Law 26-03 on public offerings.
+ Law 54-05 on the delegated management of public services.
+ Law 08-05 on arbitration.
+ Dahir (2 Chaoual 1374) on leases of buildings or premises rented for commercial, industrial, or craft use.
+ Law 18-95 on the investment charter.
+ Law 1-93-212 on the securities ethics council and the information required from legal entities making public offerings.
+ Law 34-03 on credit institutions.
+ Law on the accounting obligations of traders.
+ French Commercial Code.
Tax calendar
The Moroccan tax calendar feature allows you to track key tax deadlines for 2025, such as VAT, IS, IR declarations, and other obligations. It includes recent updates, such as VAT exemptions on certain products or adjustments to the IR scale, providing a clear overview to meet deadlines and avoid penalties.
Forms and Templates
Document and form templates are resources designed to facilitate administrative formalities for taxpayers.
+ Legal Entities
+ Individuals
- Application Forms
- Declaration Forms
- Payment Forms
+ Legal Entities:
+ Individuals
+ Legal Entities:
+ Individuals:
Municipal Services Tax (TSC)
+ Legal Entities
+ Individuals
+ Legal Entities
+ Individuals
+ Legal Entities
+ Individuals