What are the tax returns to submit?

Companies must submit tax returns on a monthly, quarterly or annual basis:

•    Monthly or annual income tax return,
•    Annual corporate tax return and quarterly corporate tax down payments,
•    Monthly or quarterly VAT tax return,
•    Professional tax return,
•    Social security return (Social Security National Fund “CNSS”, Moroccan Inter-professional Retirement Fund “CIMR”…)

In the framework of procedure simplification, enterprises may now submit their tax returns, pay and retrieve their certifications online.