- Home Local morroccans Taxation for Individuals Statements Annual statement of overall income
Annual statement of overall income
Applicant
Concerned person
Required documents
Application (form ADP010F) to be filled within the following time limit
Statement filed before January 1st 2011:
- Before January 1st each year
Statement filed starting from January 1st 2011:
- Before March 1st 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 1st 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