Morocco

Decree n° 2.20.406, published in the Official Gazette on June 9th, has extended the public health emergency through July 10th.

Decree n°2-20-371, published in the Official Gazette on May 19th, has extended the public health emergency through June 10th.

Decree n°2-20-330, published in the Official Gazette on April 19th, has extended the public health emergency through May 20th.

Decree-law n°2.20.292, published in the Official Gazette on March 24th, has suspended the running of all time frames provided by legal and regulatory provisions.

An announcement made by the Direction Générale des Impôts (DGI) on March 27th has extended the deadline to fulfill some corporate income tax obligations.

In an announcement issued on March 23rd the Direction Générale des Impôts has stated that donations made by corporate income tax taxpayers to the solidarity fund Fonds Covid-19 that has been created to fight the pandemic will be deductible expenses to compute the corporate income tax taxable base.