The 2026 Finance Act simplifies the audit of an individual who is simultaneously subject to an accounting audit and to a review of their overall tax position (examen de l’ensemble de la situation fiscale, or EESF). The two procedures may now be conducted jointly.
A single notice and defined time limits
The administration serves a single notice at least fifteen days before the audit begins, together with the taxpayer charter. The duration is capped at three months where turnover excluding VAT is equal to or below 50 million dirhams, and at six months above that figure.
Before closing the audit, the DGI must inform the taxpayer of the date of an oral, adversarial exchange concerning the proposed adjustments. A record is drawn up at the end of that exchange.
Procedural safeguards
Failure to serve the audit notice or the charter renders the adjustment procedure void. The circular note specifies that appeals fall to the National Tax Appeals Commission, whatever the turnover declared. The limitation period is interrupted by service of the notice.
In practice, coordinating the two audits increases the importance of reconciling business accounts, declared income, assets, expenditure and personal financial movements. As soon as the notice is received, the taxpayer must identify the period concerned, preserve the supporting documents and organise a response that is consistent across both strands of the audit.
Sources
- Directorate General of Taxation — Circular note no. 737 on the tax measures of Finance Act no. 50-25 for budget year 2026, 2026-03-09.
- Directorate General of Taxation — Circular note no. 737 — full text (74 pages), 2026-02-27.
- Le Desk — Finance Act 2026: all the tax measures explained by the DGI, 2026-02-27.
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This publication is provided for information purposes only and does not constitute personalised tax or legal advice.