حدود سلطات الإدارة الضريبية أثناء المراقبة

Abstract EN

It is recognized that the Moroccan legislator has empowered the tax administration with several powers so that it can perform its function of imposing taxes, tracking those charged with it, and imposing a penalty on those who fail to perform it, because the tax is the most important and a source of feeding the state treasury, and thus financing public costs.

but this does not mean that the legislator has released the tax administration's hand, but rather set legal and procedural limits for it that limit those powers to protect the taxpayer and guarantee his rights.

through this article, we will shed light on the limits and restrictions imposed by the Moroccan legislator on the tax administration authorities at all stages of imposing tax on those charged with it.