Is the status of self-employed entrepreneur of interest to many people, after the curtailment of its tax appeal ? In any case, the tax administration has just published a guide. As a reminder, the provision of services, whose turnover is capped at 200,000 dirhams (USD 20,000), is subject to 1% income tax, unless the person generates a turnover of more than 80,000 Dirhams with the same client (as stated in the 2023 Finance Law). Under these conditions, it is the withholding tax of 30% which applies to the surplus (Article 73-II-G-8°), i.e. 120,000 Dirhams.
For commercial, industrial, and craft activities whose turnover is capped at 500,000 Dirhams, the tax system remains unchanged, taxed at 0.50%. These levies are liberating taxpayers from the income tax.
■ Who is eligible for the status?
First of all, it should be noted that the self-employed entrepreneur scheme is not open to everyone. This scheme is granted to any natural person carrying out a professional activity on an individual basis.
A partner or shareholder in a company without exercising an activity there can also register in the National Register of Self-employed Entrepreneurs. The guide that has just been released by the tax authorities includes a long list of excluded activities. In addition, the person who already exercises an activity subject to business tax as a legal or natural person must first put an end to the activity before being able to register in the National Register of Self-employed Entrepreneurs.
■ Tax treatment of disposals of tangible and intangible assets
The net capital gains generated following the sale or withdrawal of tangible and intangible assets used in the context of the activity are subject to taxation by assessment in accordance with the provisions of article 40-II of the General Tax Code (CGI) and the scale rates provided by the CGI.
■ Business tax exemption
Self-employed entrepreneurs benefit from exemption from the business tax for five years from the date of the start of activity. The same advantage also applies to “ land, constructions of any kind, additions to constructions, new equipment and tools acquired during operation, either directly or via leasing”.
■ Simplified accounting and tax obligations
Self-employed entrepreneurs are required to file online on a quarterly basis the tax return relating to their turnover ( https://ae.gov.ma/je-suis-auto-entrepreneur/ ) before the end of the month following the quarter. The payment of the income tax is made online at the same time as the filing of the tax return.
The system asks the question if the taxpayer has exceeded the turnover of 80,000 dirhams with the same client. In this case, the taxpayer must mention the amount of the withholding tax even if, in principle, it is the customer’s responsibility.
Hassan EL ARIF
