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Le Matin – Payment deadlines for IS and professional IR extended

The Directorate General of Taxes has implemented the measure adopted by the Economic Watch Committee (CVE) on March 19 allowing companies whose turnover is less than DH 20 million and wishing to benefit from the deferral of tax declarations and payment of tax, from March 31 until the end of June. The Fisc specifies for this measure that the deadline of June 30 is maintained without change concerning the filing of the declarations of the fiscal result for the financial year 2019.
With regard to the deadlines relating to the payment of the tax which a part of this population cannot pay due to the cash flow difficulties, the DGI indicates that it is allowed in view of the circumstances linked to the health crisis, to postpone the application of surcharges, fines and penalties, concerning spontaneous payments of duties due which take place no later than September 30.
For income tax, the Fisc ensures that like taxpayers subject to this tax on account of their professional income, relating to the year 2019, can benefit from the same measure concerning only the payment of tax. One condition: the payment of the duties due must be made no later than September 30, 2020.

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