Morocco-Tax law
Law NO. 1.06.232 of 2006
The law provides general rules regarding taxes on income and profits according to business type and by sector, and some exemptions, it also has an important provision concerning auto-entrepreneurs.
Law NO. 1.06.232 of 2006
The law provides general rules regarding taxes on income and profits according to business type and by sector, and some exemptions, it also has an important provision concerning auto-entrepreneurs.
Law NO. 114 of 1989
The law provides general rules regarding taxes on income and profits according to business type and by sector, and some exemptions
Law of 2001
The law includes provisions on the value of the tax, discounts and exemptions, especially for free zones, as well as information on the due date.
Law NO. 8 of 2011
The law provides details on tax rates on income and companies' profits, as well as other exemptions.
Law NO.7 of 2010
The law includes general provisions, also provisions on tax rate by type of businesses, and businesses exempt of tax.
Law NO.144 of 1959
The law has provisions on taxable businesses and professions, provisions on tax on income and profits, also it includes a provision on sanctions on tax evasion and exemptions.
Law NO.91 of 2005
The law provides general rules regarding taxes on income and profits according to business type and by sector, moreover, it provides a set of exemptions for example on salaries and end of service benefits, as well as sanctions on tax evasion.
Law NO. 38 of 2018
The law provides general rules regarding taxes on income and profits according to business type and by sector, moreover, it provides a set of exemptions, as well as sanctions on tax evasion.
Law NO. 22 of 1991
It determines the share of investors by nationality (Yemeni- and non-Yemeni), it also distinguishes between Arab and non-Arab investors, the law also offers many benefits as such customs duties exemption ( according to article NO.3), it also promote local production and local exports. the law is amended twice, first time by the law NO.14 of 1995, while the second time, by the law NO.29 of 1997.
Law NO.28 of 2009
Exempting profits of exports of goods and services from taxes, according to paragraph (e) of Article (4) of the Income Tax Law No. (28) for the year 2009.