1.Visiting customs and Excise administration Treasury/offices in Morocco to find out what is required in order to apply for withholding tax;

2.Prepare all required documents and submit them together with application to the revenue authority;

3.When documents are submitted, they are assessed;

4.If a person / company is found eligible, he / she / it is registered; and

5.A Certificate of Registration is issued.

• Completed and filed withholding tax registration form
• Tax Identification Number (TIN)
• Identification documents .

CUSTOMS AND EXCISE ADMINISTRATION

Avenue Annakhil, Hay Riad 10000 Rabat, Morocco

Phone : + 212 537 57.90.00 / + 212 537 71.78.00

E-mail : adii@douane.gov.ma

Website : http://www.douane.gov.ma

From Morocco dial (Eco number) : 0801007000

Any incorporated business entity with taxable income.

Explain the fees structure which is required for obtaining the certificate/document.

Valid for a year

Please attach documents that can be used by people. e.g. links

Please attach sample completed documents that would help other people.

7 working days

Videos explaining the procedure or to fill the applications. 
Attach videos using the following tag <&video type="website">video ID|width|height<&/video&> from external websites.
Please remove the "&" inside the tags during implementation.
Website = allocine, blip, dailymotion, facebook, gametrailers, googlevideo, html5, metacafe, myspace, revver, 
sevenload, viddler, vimeo, youku, youtube
width = 560, height = 340, Video ID = Can be obtained from the URL of webpage where the video is displayed.
e.g In the following url "http://www.youtube.com/watch?v=Y0US7oR_t3M" Video ID is "Y0US7oR_t3M". 
	

• Withholding is similar to sales tax because it is a pay as you go or pay as earn system.
• The tax money is taken out as person earns it so there is no return or paperwork.
• it requires most citizens to pay only withholding tax not a traditional income tax.
• It should have amounts for Social Security and Medicare listed.
• persons with more than one job and those that work as contractors and freelancers will have to pay part or all their withholding themselves.
• The applicant must have a Tax identification Number(TIN)
• it is levied on capital gain
• it is also levied on hidden reserve
• Endeavor to submit tax returns of a given period of time within the time limit given;
• Non-residents are taxable on profits or income relating to property which they own,

• Address and full name of the applicant;

• Name of incorporated business entity

• Physical and contact address business entity;

• Tax Identification Number (TIN);

A withholding tax is a kind of income tax that works more like a sales tax. Under a traditional income tax you have to make a payment equal to a percentage of your income every year. Under withholding the government of morocco retains a 10% or withholds a percentage of payments you receive to cover your taxes.

This tax is often called a payroll tax because it usually takes funds out of a person's salary. It can also be collected on interest, dividends and other forms of investment income.

Dividends paid to a non-resident are subject to a 15% withholding tax unless the rate is reduced under an applicable tax treaty. Interest on loans obtained from a non-resident is subject to a 10% withholding tax. Royalties paid to non-residents are subject to a 10% withholding tax unless the rate is reduced under an applicable tax treaty.

The idea behind withholding is to ensure that the government collects as much money as possible. In a traditional income tax system it is fairly easy for people not to pay. Under withholding the government collects the money as it is paid out.

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Please explain what are other uses of obtaining this document/certificate.
e.g. Birth Certificate can be used as proof of identity.

http://www.ibfd.org/Consultancy-Research/Withholding-Tax-Risks-and-PE-Risks-Egypt-Kenya-Morocco-and-Turkey

More information which might help people.