Les répercussions de la pandémie de covid-19 sur les obligations des contribuables au Maroc, Cas des déclarations annuelles en fiscalité locale

Résumé

Following state health emergency declaration in Morocco, the persons indebted to some local taxes faced a difficult situation. To avoid tax or penal sanctions, taxpayers need to file to the concerned authorities their declarations as defined in law n° 47-06 related to local authority taxation. On the other hand, they need to remain in confinement as determined by public authorities injunctions under Legislative Decree n° 2-20-292 that establish special provisions for the health emergency state and the measures for declaring it.

Trapped between the hammer and the anvil, the taxpayers were looking for the conduct to adopt during confinement to avoid the sanctions related to fiscal standards knowing that the majority of economic activities are in temporary cessation. In addition, the unemployment situation concerning these activities could only result in a reduction in the fiscal resources of the entire local authorities (CT). On their turn, these decentralized entities are called upon to contribute more to the efforts of the state to face the pandemic and reduce its effects.

By examining the impact of the Covid-19 pandemic on taxpayers' local tax obligations, this study seeks to analyze the solutions initiated by the public authorities to resolve the conflicting situation arising from the state of health emergency between the duty to file tax declarations and the obligation to remain in confinement.