Presented by the Minister of Health and Social Protection, Khalid Ait Taleb, this text aims to overcome certain operational constraints relating to the impossibility of knowing the flat-rate income provided for in Article 4 of the said decree, to adopt for traders and artisans subject to the system of net income during the period from the effective date of registration (the first month after they began to keep records) to the end of the month in which they must make their first tax return, as well as the case where they have not made the said declaration, said Government Spokesman Mustapha Baitas at a press briefing after the Council's meeting.

The draft decree contains provisions setting the lump sum income at 3.2 times the value resulting from the multiplication of the legal minimum wage by the normal annual working time, the minister noted, adding that this lump sum income is currently adopted for traders and account-holding craftsmen and making annual net profits not exceeding 100,000 dirhams.

The provisions also set the flat income for the following periods to six times the above value, in case the persons concerned do not make the tax return, he stressed, noting that the said income will be updated based on the tax return submitted by the persons concerned and this through the application of the flat income in accordance with this declaration for the year in question.

The Minister also noted that this text aims to ensure the rights of traders and craftsmen to recover the sum of the difference in contributions paid on the basis of flat income estimated at 6 times the value mentioned above and provides, in the case when the flat income for the year in question is equivalent, according to the tax return to 3. 2 times the aforementioned value, that the CNSS proceeds, within a period not exceeding three months from the date of receipt by the General Directorate of Taxes of the aforementioned declaration, to the reimbursement of the difference of the aforementioned contributions and to notify the persons concerned by one of the possible means of communication.