Morocco - Refund of Income Tax (Acquisition or Construction)

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Procedure

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

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Required Documents

• 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

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

Any concerned person.

Fees

There is no fee.

Validity

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e.g. Birth Certificate Valid Forever

Documents to Use

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Sample Documents

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Processing Time

It may take 6 months to process the refund.

Related Videos

Videos explaining the procedure or to fill the applications. 
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Instructions

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e.g. The state office holds birth records since january 1908.

Required Information

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e.g.
1. Date of Birth.
2. City or County of Birth.

Need for the Document

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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Other uses of the Document/Certificate

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e.g. Birth Certificate can be used as proof of identity.

External Links

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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