Tax evasion: The Directorate is getting tough

Apparently, the Directorate General of Taxes wants to restructure its strategy to fight fraud and tax evasion. It decentralizes its action by delegating full powers to the regions while ensuring good coordination with the services concerned for better efficiency and to avoid any drift. This is at least what one can infer from the recent memorandum sent by the Directorate General to all the heads of service and the offices and sections of judicial affairs within the regional and prefectural directorates. This action is part of the implementation of the provisions of Article 231 of the General Tax Code, dealing with “the procedure for the enforcement of criminal sanctions to tax offences”. It should be recalled that since 2021, in the event of tax evasion, the DGI may forgo the opinion of the Tax Offenses Commission, which has never seen the light of day, and prosecute the perpetrators of the offenses.

Thus, the DGI asks its staff to establish coordination with the Service responsible for monitoring legal proceedings, attached to the Division of internal control and monitoring of corrective actions against tax evasion, the goal being to allow this department to ensure a good defense of the Administration in the face of the various courts of the Kingdom.

For the regional services, therefore, it is a matter of filing complaints and courts relating to cases of tax evasion, drafting briefs, and participating in expert opinions and hearings of litigants with a view to questioning and pleadings.

Authorized officials will also have to submit documents and other briefs to the investigating judges and competent magistrates responsible for judging the cases. It will also be necessary to withdraw documents and directives, judgments, and other decisions on behalf of the Director General of Taxes. The regional and prefectural directors of taxes are called upon to ensure the strict application of the memorandum from the Directorate General.

The mobilization of the heads of departments concerned for the activation of criminal proceedings in cases of fraud and tax evasion comes after the taking of a certain number of measures.

Hassan EL ARIF