2024-07-14 19:37:12
The Government Council adopts two draft decrees establishing the organization of the Tax Offenses Commission and the application of VAT
Rabat – The Government Council adopted, on Monday, two draft decrees establishing the organization of the Tax Offenses Commission and its operating procedures, as well as the application of the Value Added Tax (VAT), presented by the Minister Delegate to the Minister of Economy and Finance, in charge of the Budget, Fouzi Lekjaa.
Draft decree No. 2.22.283 establishing the organization of the Tax Offenses Commission and its operating procedures is part of the provisions of Article 231 of the General Tax Code (CGI) relating to the procedure for the application of criminal sanctions to tax offenses, which was amended in application of Article 6 of Finance Law (LF) No. 65.20 for the 2021 financial year and supplemented by the provisions of Article 6 of LF No. 76.21 for the 2022 financial year, indicates a press release from the Ministry Delegate for Relations with Parliament, government spokesperson.
This article provides that, with the exception of complaints relating to the issue of fictitious invoices referred to in Article 192 of the CGI, the Minister of Finance or the person delegated by him for this purpose must first submit complaints seeking the application of the sanctions provided for in said Article 192, in an advisory capacity, to the opinion of a tax offences commission, the same source reports.
And to note that in order to apply the provisions of Article 231 and to implement the aforementioned criminal sanctions procedure, this draft decree establishes the organization of the Tax Offenses Commission and its operating procedures.
With regard to draft decree No. 2.23.1118 amending and supplementing decree No. 2.06.574 of 10 Dou Al Hijja 1427 (31 December 2006), implementing the VAT provided for in Chapter III of the CGI, it aims to amend and supplement decree No. 2.06.574 of 10 Dou al-Hijja 1427 (31 December 2006) relating to the application of the VAT provided for in Chapter III of the CGI, in accordance with the amendments introduced to this tax under the provisions of Article 6 of LF No. 55.23 for the 2024 financial year.
2024-07-14 19:37:12