Underlying Moroccan fiscal philosophy has evolved significantly in recent years, no longer prioritizing nominal rate adjustments but reducing non-taxation zones to prevent circumvention behaviors. This orientation reflects tax system maturity, now centered on robustness and predictability rather than periodic levy adjustments. Regarding fiscal control, the 2026 code emphasizes efficiency while reinforcing formalized guarantees accorded to taxpayers. The text equips tax administration with new tools, notably possibilities for conducting parallel accounting verification and personal fiscal situation examination. Source withholding generalization, tax payment anticipation, and declaration obligation multiplication directly affect their treasury and organization.

Source: The North Africa Journal January 08, 2026 16:56 UTC