The Ministry of Interior has issued a circular addressed to regional governors, provincial officials, and heads of local authorities, outlining the practical measures to implement the provisions of Law No. 14.25, which introduces profound changes to the management and collection of local taxes. This law aims to align the national tax system with comprehensive tax reform directions.
This law was enacted in accordance with Framework Law No. 69.19, particularly Articles 9 and 10, to enhance tax governance, simplify procedures, and expand the powers of the state tax administration. The circular states that the authority to issue and collect three main local taxes—professional tax, housing tax, and communal services tax—will be transferred to the General Directorate of Taxes, based on the principle of “who issues, bears the collection,” in a step intended to unify the managing authority and improve efficiency.
The law changes the calculation method for the tax on undeveloped urban land, linking the rate to the level of infrastructure in the area concerned. The tax ranges from 15 to 30 dirhams per square meter in fully equipped areas, between 5 and 15 dirhams in moderately equipped areas, and between half a dirham and two dirhams in poorly equipped areas. These areas will be designated by a decision from the head of the local council after approval from the provincial governor, with the possibility of forming a technical committee for this purpose.
The ministry has called on local authorities to prepare an updated coverage map of their territories, encompassing all areas subject to the tax, both within and outside urban areas, and containing detailed information on basic infrastructure such as public facilities, road networks, water and electricity services, and public transport. This map must be accompanied by a descriptive card specifying the infrastructure status of each neighborhood or sector.
The head of the local council should issue a decision to classify neighborhoods as equipped, moderately equipped, or poorly equipped based on the map and with the approval of the provincial governor. This should be accompanied by a resolution from the local council determining prices within the legally stipulated limits, with the decision taking effect on January 1 of the following year.
The circular recommends informing citizens of the new changes immediately after the updated tax decision is issued, through various communication channels, and addressing requests for tax exemptions in accordance with the established procedures while expediting responses. It also stipulates the appointment of municipal cashiers to carry out all collection operations, including coercive measures, through a joint decision between the Ministries of Interior and Finance, ensuring the provision of human and technical resources, and launching awareness campaigns to encourage voluntary payments from citizens.
Additionally, the circular indicates the launch of an electronic platform dedicated to tax declaration and remote payments, which will also allow for requesting tax certificates, marking a step towards digitizing procedures and improving the relationship between citizens and the tax administration.
