BO: New parafiscal taxes come into force at the beginning of 2023

Maison de l’artisan, Entraide nationale and the Office for the development of cooperation, institutions under the jurisdiction of the Ministry of Tourism, Crafts and the Social and Solidarity Economy, will experience, from 1 January 2023, the entry into force of new parafiscal taxes according to the latest draft decrees adopted.

In the latest edition of the Official Bulletin published this Friday, December 23, 2022, the government announced the adoption of four draft decrees relating to parafiscal taxes decided after the deliberation of the Council of Government, meeting on December 8, 2022.

Having regard to Organic Law No. 130-13 relating to the Finance Law, promulgated by Dahir No. 1-15-62 of June 2, 2015, in particular its Article 67,he Council of Government adopted draft decree no. 2-22-727 of December 16, 2022 repealing decree no. 2-01-2679 of December 31, 2001, establishing a parafiscal tax for the benefit of the Maison de l’artisan on stamped mats.

Added to this is the adoption of draft decree no. 2-22-730 of December 16, 2022 repealing decree no. 2-01-2680 of December 31, 2001, establishing a parafiscal tax on stamped carpets.

The Council of Government notably opted for draft decree n° 2-22-728 of December 16, 2022 which repeals the former draft decree n° 2-97-352 drawn up on June 30, 1997, establishing for the benefit of the ‘Cooperation Development Office a parafiscal tax known as “Cooperative development tax“.

The meeting of the members of the executive resulted in the implementation of draft decree n° 2-22-729 of December 16, 2022 in order to modify decree n° 2-73-116 of April 23, 1974. It This is a project relating to the application of the dahir of October 13, 1947 to Moroccan carpets of artisanal production and manufactured production of an artistic nature.

The new decree establishes a State stamp to guarantee the authenticity of origin, the good quality and the specifically Moroccan character of certain articles belonging to the artisanal production or to the manufactured production of artistic character, as it has been modified in particular by the dahir carrying law n° 1-73-220 of April 23, 1974.

According to the BO, the adoptions of the new draft decrees took place on the proposal of the Minister of Tourism, Handicrafts and the Social and Solidarity Economy, Fatim Zahra Ammor, as well as the Minister Delegate to the Minister of l economy and finance, in charge of the budget, and will take effect from January 1, 2023, specifies the same source.

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