What is Teledeclaration?
How to proceed?
What are the advantages of remote declaration?
How to subscribe to the teledeclaration?
What are the remote declaration methods?
What are the penalties for non-compliance with the electronic declaration obligation?
1) What is the online tax declaration?
From January 2017, all Moroccan companies have the obligation to file their tax declarations electronically (called Télédéclaration) and to pay their taxes and duties by an electronic means of payment (called Télépaiement).
For this, a digital platform has been made available to taxpayers, called “SIMPL”.
This platform allows taxpayers to enter their tax returns or file them in XML format directly, and then fulfill their obligations relating to IR, VAT, IS. This platform has been regularly enriched since 2017 to now include almost all declarations and all taxes.
To proceed with this process, taxpayers must be identified at the DGI level, to have secure and personalized codes, which allow taxpayers access to the platform.
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2) What are the advantages of electronic declaration?
Electronic reporting has several advantages:
Avoid queues at the counters of the tax services,
Ability to send statements and payments 24/24
Get deposit and payment receipts instantly
Guarantee perfect traceability of declarations
To be able to consult his previous declarations
3) The process of joining the Electronic Declaration:
To make an electronic declaration on the SIMPL platform, taxpayers must first create their account by filling out a membership application directly online. The account is activated after validation by the DGI.
4) Online declaration methods: EFI or EDI?
There are 2 online reporting methods:
The user can complete an online form (EFI). When this form is completed, he receives a deposit and payment receipt which mentions the time and the declaration number.
The user can interchange data in electronic form (EDI). This second mode is faster because it involves submitting a file in XML format that includes all the elements of the declaration. However, you must have software to generate this EDI file.
5) What are the penalties for non-compliance with the online declaration and online payment obligation?
According to the provisions of the 2022 tax law codified in article 184 of the CGI, which provides for the application of an increase of between 5% and 20% in the declaration of taxable income, capital gains, global income, real estate profits, turnover and acts and agreements in the following cases:
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5%: In the case of filing declarations, acts and agreements, within a period not exceeding thirty (30) days late; and in the case of filing a corrective declaration after the deadline, giving rise to the payment of additional fees.
15%: in the case of filing declarations, acts and agreements, after the said period of thirty (30) days;
20%: in the case of automatic imposition for failure to file a declaration, incomplete or insufficient declaration.
The aforementioned increases are calculated on the amount:
Either rights corresponding to profit, global income, capital gains, property income, profits from real estate or movable capital or turnover for the accounting year, or additional rights due.
Either the minimum contribution, when it is greater than these rights, or when the incomplete declaration or declaration filed after the deadline shows a zero or loss result;
Either unpaid tax, or simple and payable duties.