"Companies whose turnover is greater than or equal to MAD 20 million, which suffer enormous economic damage due to the drastic drop in activity and are faced with financial difficulties, may request from the minister in charge of finance or the person delegated by him for this purpose, a benevolent measure allowing them to benefit from a deferral or postponement of tax payment", says the DGI in a statement published on its website.

The benefit of these voluntary measures is subject to an individualised examination of applications, taking into account the circumstances invoked and the elements justifying the situation and financial difficulties of each company, the DGI points out, recalling the tax measures recently adopted by the economic watch committee (CVE), as part of an anticipatory approach taking into consideration the impact of the pandemic (covid-19) on the economy.

To this end, the DGI invites regional officials to assess with "particular goodwill and great care, on a case-by-case basis" the requests for deferral made by defaulting firms in respect of obligations relating to the payment of tax in order to "reasonably grant them the appropriate goodwill measure".

In addition, the same source points out that the CVE adopted, on 16 March, a tolerance measure under which companies with a turnover of less than MAD 20 million may, if they so wish, benefit from the deferral of tax returns and tax payment from 31 March until the end of June.