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Morocco - Refund of Income Tax (Acquisition or Construction)


Procedure

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  1. Go to the Office of General Directorate of Taxes.
  2. Bring the required documents.
  3. Present the documents.





Required Documents

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  • Statement on oath (AJ form P030), signed and certified
  • One or all the annual statements of overall income (income ADP010) years subject to refund application
  • Copy of the National Identity Card with the address of the property subject to refund
  • In case of discrepancy between the property address and the address stated on the National Identity Card , provide consumption invoices of water and electricity
  • Certificate of residence in annual address on the National Identity Card for taxpayers who do not have the electronic National Identity Card
  • Income certificate for public sector employees or income certificate approved by the taxation service for employees in the private sector or the certificate of pension (these certificates must cover the period subject to the refund application)
  • Loan agreement, certificates of interest and amortization schedule;
  • Contract "mourabaha", receipts for payment or debit advices and table showing, annually, the cost of purchase of the property and the price agreed in advance
  • Purchase agreement
  • Housing permit
  • Copy of the building permit (in the case of construction)
  • Bank account identification






Office Locations & Contacts

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General Directorate of Taxes

Tel: 0537 - 27-90-60/61/62
Fax: 0537-77-55-76

Minister of Economy and Finance

Tel: + (212) 5 37.67.72.00
Fax: + (212) 5 37.76.40.81

Other contact numbers under directorate of taxes:
http://www.finances.gov.ma/fr/SitePages/annuaire_detail.aspx?codeUs=xMvYszxeuwg=





Eligibility

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Any concerned person.




Fees

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There is no fee.




Validity

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Explain the time until which the certificate/document is valid.
e.g. Birth Certificate Valid Forever




Documents to Use

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





Sample Documents

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Please attach sample completed documents that would help other people.




Processing Time

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It may take 6 months to process the refund.




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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". 
	





Instructions

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Please provide instructions on obtaining the certificate/documents.
e.g. The state office holds birth records since january 1908.




Required Information

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A list which displays the kind of information which is required to complete the procedure.
e.g.
1. Date of Birth.
2. City or County of Birth.





Need for the Document

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Following are the procedures on how to refund income tax in the case of acquisition or construction of housing for residential use under main interest loans or compensation agreed in the contract "Murabaha".




Information which might help

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Enter other informations which might help




Other uses of the Document/Certificate

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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.





External Links

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Application for refund of income tax in the case of acquisition or construction of housing for residential use under main interest loans or compensation agreed in the contract "Murabaha":
link




Others

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More information which might help people.




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