Morocco’s tax administration has stepped up its efforts to identify undeclared income by expanding the review of bank account activity under the powers granted by the country’s General Tax Code. The initiative forms part of a broader strategy to strengthen tax compliance and combat the informal economy.
According to local reports, regional tax offices in Casablanca, Rabat and Tangier have started notifying selected account holders whose banking activity appears inconsistent with their declared income or professional status. Individuals receiving these notices are being asked to provide supporting documents explaining the origin of funds credited to their accounts.
The reviews focus on accounts that have recorded substantial transfers, cash deposits or other financial transactions over the past two years. Tax inspectors are examining whether these movements correspond to declared sources of income, including employment, business activities, property income, gifts or inheritances.
The campaign is based on provisions of Morocco’s General Tax Code that allow the tax administration to access banking information during tax investigations. Authorities may also conduct a comprehensive assessment of a taxpayer’s financial situation when unexplained discrepancies are identified between reported income and actual financial activity.
Officials are reportedly paying particular attention to cases where bank accounts may have been used to conceal undeclared commercial activities or channel business transactions through relatives or third parties. Such practices could trigger further tax assessments if the funds cannot be properly justified.
To support these investigations, the Directorate General of Taxes (DGI) combines banking information with data from risk analysis systems and other official records, including property and vehicle registration databases. This cross-checking process is intended to identify inconsistencies and improve the detection of tax evasion.
Under Moroccan tax procedures, any in-depth audit must begin with a formal verification notice outlining the scope of the review and informing taxpayers of their rights and obligations. Individuals generally have 30 days to submit the requested documentation before the administration determines whether additional tax measures are warranted.
