Applicant

Concerned person

Required documents

Application (form ADP010F) to be filled within the following time limit
Statement filed before January 1^st 2011:

• Before January 1^st each year

Statement filed starting from January 1^st 2011:

• Before March 1^st each year for applicants whose:
• Professional incomes are determined according to the flat-rate system;
• Real estate incomes ;
• Two incomes (or more) or two pensions payable by employers or various annuity debtors;
• Incomes from other sources (retirement pension, salary…) 

Before April 1^st each year for holders of professional incomes determined by actual net income or simplified net income regimes

Taxpayers exempted upon statement

·         Taxpayers having only agricultural incomes from one farm under the flat-rate system;

·         Employee or a retired person having only wage incomes payable by one employer or annuity debtor domiciled or settled in Morocco

Sources of information (home department)

Administration of customs and indirect taxes - Directorate-General for Taxation