This is the big bang of a project that has been underway since 2022 and is being implemented gradually between two major public institutions, with 2024 corresponding to the final phase. As of July 1, the registers for the Housing Tax and the Communal Services Tax (CST) will be transferred in their entirety from the General Tax Directorate (DGI) to the General Treasury of the Kingdom (TGR).
The DGI’s external services are therefore preparing to entrust the TGR with all the files of taxpayers liable for these two taxes. The aim is to transmit to the TGR all the documents and data required to liquidate the unpaid amounts of the two taxes, and to issue new tax rolls. According to the initial plan drawn up by the Ministry of Finance, the backlog of files concerned is estimated at 50% of the total. The transition was carried out in two stages, with 25% of files being processed each year. A decree to this effect, signed by Nadia Fettah, Minister of Finance, will be published in the Official Gazette for implementation from the beginning of next month.
What are the implications of this new reshuffling of cards? This change in responsibility will not require any particular action on the part of taxpayers. However, from July 1 onwards, they will have to contact the TGR collection offices or log on to the TGR website.
For users, the complete transfer of files relating to the two local taxes should mean an improvement in the quality of service, as they will no longer be shuffled between two separate administrations and will be able to deal with a single contact. The transfer of files also means that future requests for tax relief or deferred payment will have to be made to the TGR rather than the DGI.
The transition process was to be implemented over the 2022-2024 period. Initially, the city of Mohammedia was selected as a pilot site. Local TGR departments were to be responsible for issuing tax rolls, handling disputes, and granting rebates for the Housing Tax and the Communal Services Tax. The experiment was gradually extended to other annexes, communes, circles, and districts of other cities from last October, with the rest of the districts due to switch over before the end of 2024.
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(1) French version of the decree published in Official Gazette number 7014 of 19/08/2021
Hassan EL ARIF
