This note briefly sets out the content of the said measures and their effective dates, with the aim of allowing taxpayers and public and private operators to become aware of the new tax measures provided for by the 2025 Tax Act and to take the necessary measures. necessary for their application, indicates the DGI.
As part of the structural reforms carried out to ensure the financing of public policies and stimulate growth, the government is continuing the process of implementing framework law no. 69-19 on tax reform which has drawn up the policy roadmap tax of the State, in accordance with the recommendations of the third National Tax Conference held on May 3 and 4, 2019 in Skhirat, recalls the same source.
Indeed, after the reform of the corporate tax (IS) in 2023 and the value added tax (VAT) in 2024, the FL 2025 introduced the reform of the income tax (IR). This IR reform essentially aims to reduce the tax burden and improve the income of employees and retirees, in application of the recommendations of the aforementioned framework law n°69-19 and the Government’s commitments made within the framework of the social dialogue.
Next year’s finance law also provides for other tax measures aimed in particular at strengthening tax measures to combat tax fraud and integrating the informal sector, as well as clarifying certain provisions regarding value tax. added and registration rights.
It also involves the rationalization and simplification of the rules for the basis and recovery of parafiscal charges, by integrating into the General Tax Code (CGI) the provisions governing the special tax on cement.