خلاصة:
The Moroccan tax system is essentially declarative, taxpayers, especially companies, must
spontaneously declare their profits and income and the administration's control is often carried
out ex post. This control is not done arbitrarily, but according to a procedure well determined
by the legislator, it is the normal procedure of rectification following the audit of accounts.
Speaking of this procedure, it is essential to remind two main actors, namely the administration
and the taxpayer, from where the rules of the game are summed up in the framework of the
powers of the former and the definition of a protective frame for the second. To ensure this
protection, the legislator has granted taxpayers a number of guarantees in the form of procedural
rules, of fundamental scope, which are binding on the administration during the implementation
of these control instruments. These are the set of legal measures and formalities intended to
safeguard the balance, security and all rights.
Le systeme fiscal marocain est essentiellement declaratif, les contribuables, notamment les
entreprises, doivent declares spontanement leurs benefices et revenus et le controle de
l’administration est souvent s’effectue a posteriori. Ce controle ne se fait pas arbitrairement,
mais selon une procedure bien determinee par le legislateur, il s’agit de la procedure normale
de rectification suite a la verification de comptabilite.
En parlant de cette procedure, il est indispensable de faire rappel a deux acteurs principaux,
a savoir l’administration et le contribuable, d’ou les regles de jeu se resument dans
l’encadrement des pouvoirs de la premiere et la definition d’un cadre de protection pour le
deuxieme. Pour assurer cette protection, le legislateur a attribue aux contribuables un certain
nombre des garanties sous forme de regles procedurales, de portee fondamentale, qui
s’imposent a l’administration lors de la mise en oeuvre de ces instruments de controle. Il s’agit
de l’ensemble de mesures et formalites legales destinees a sauvegarder l’equilibre, la securite
et l’ensemble des droits.