Definition
What this covers
An amended return is the filing of a corrected return in place of a return already submitted art. 221 bis GTC. Three paragraphs describe amended returns prompted by the administration ; a fourth sets out a voluntary correction reserved for certain taxpayers ; a fifth draws the consequence.
That fifth paragraph provides that the surcharge under article 184 and the penalty under article 208 do not apply where the taxpayer files the amended return provided for in paragraphs I, II, III and IV art. 221 bis-V GTC. The protection is therefore not attached to the taxpayer's own initiative, but to falling within one of the four frameworks defined by the text.
Scope
Who is concerned
- A taxpayer invited by notified letter to correct clerical errors identified by the administration in a return already submitted.
- A taxpayer from whom the administration has requested explanations following a preliminary review of their returns.
- A taxpayer under the simplified net income regime, the single professional contribution or the auto-entrepreneur regime whose turnover has exceeded the limits of that regime for two consecutive years.
- A taxpayer subject to corporate income tax, or to income tax under the actual net income or simplified net income regime, the only ones admitted to the voluntary correction mechanism.
These situations are not interchangeable : the applicable regime, and the protection attached to it, depend on the paragraph under which the amended return falls. An individual who discovers an error outside these four frameworks is not covered : they do not fall under article 221 bis and are entitled to no immunity.
Applicable rules
Four situations, a single immunity
Paragraphs I to III
Where the administration identifies clerical errors, it invites the taxpayer, by letter notified in the forms of article 219, to file an amended return within 30 days of receipt. The letter must state the nature of the errors identified. Failing filing, or in the event of a partial amended return, the procedure continues under article 228-II art. 221 bis-I GTC.
The same 30-day period applies where turnover exceeds the limits of the regime applied for two consecutive years art. 221 bis-II GTC, and where the administration, after a preliminary review, sends a detailed request for explanations : a taxpayer who considers the observations well founded may regularise within that same period art. 221 bis-III GTC.
Paragraph IV — restricted scope
This mechanism is open only to taxpayers subject to corporate income tax or to income tax under the actual net income or the simplified net income regime. It is exercised electronically, for financial years not time-barred, with spontaneous payment of the additional duties owed.
It requires first requesting the statement of irregularities : that statement is provided within 60 days of receipt of the request, and the amended returns must be filed within 60 days of receipt of the statement.
Each return must be accompanied by an explanatory note drawn up by a statutory auditor where the turnover of the last closed financial year reaches MAD 50,000,000 excluding value added tax, and by a chartered accountant or a certified accountant other than the one keeping the books below that threshold art. 221 bis-IV-A GTC.
The explanatory note required in support of the amended return can come only from a regulated accounting profession : a person qualified to act as statutory auditor above the statutory threshold, a chartered accountant or a certified accountant other than the one responsible for keeping the books below it art. 221 bis-IV-A GTC. Aurion relies on partner professionals and coordinates the production of that document in consultation with them.
Two limits confine this last mechanism. It is closed to returns that have already been subject to one of the adjustment procedures of articles 220 or 221 art. 221 bis-IV-B GTC. And its scope excludes employees, pensioners and individual landlords : a taxpayer whose income falls under neither corporate income tax nor the actual or simplified net income regime has no access to it.
Outside those four frameworks, ordinary law applies. Filing an amended return out of time giving rise to the payment of additional duties is penalised by a surcharge of 5%, which may not be less than MAD 500 art. 184 GTC, late payment being penalised separately.
Deadlines and limitation
The timetable
- 30 days
Period for filing the amended return in the cases of paragraphs I, II and III, running from receipt of the administration's letter or request.
- 60 days
Period within which the statement of irregularities is provided to the taxpayer, running from receipt of their request art. 221 bis-IV-A GTC.
- 60 days
Period for filing the amended returns, running from receipt of that statement. The two periods run one after the other ; they do not overlap.
- Until 31 December of the 4th year
The period over which the administration exercises its power to make good art. 232-I GTC, and which delimits the financial years not time-barred.
One derogation should be known to every taxpayer with years entirely omitted. The duties owed, together with the related penalty and surcharges, payable by taxpayers who have not filed their return, are due in full for all years for which no return was filed, even where the limitation period has expired, subject to that period not exceeding ten years art. 232-VIII-15° GTC. The periods set by the code are, moreover, clear days art. 245 GTC.
Documents and supporting evidence
What the file contains
The file rests on the following items :
- The original returns and the administration's instruments : returns already filed for the periods at issue, and the notified letter, request for explanations or statement of irregularities depending on the applicable framework.
- The substantive supporting evidence : documents establishing the actual taxable base for the years concerned, together with the items specific to each category of income at issue.
- Identification documents and, where applicable, the professional note : tax identification number and identity documents and, under paragraph IV alone, the explanatory note that the code itself requires to accompany every amended return art. 221 bis-IV-A GTC.
This list is indicative ; the exact composition of the file depends on the situation.
Points to watch
What can cause a file to fail
- Believing every voluntary correction is free of penalties : article 221 bis-V covers only amended returns filed within the framework of paragraphs I to IV. Outside them, the surcharge and penalty remain applicable.
- Believing paragraph IV is open to everyone : it is reserved for corporate income tax and for income tax under the actual or simplified net income regime. An employee or an individual landlord does not fall within this mechanism.
- Acting too late : voluntary correction is closed off as soon as the returns have been subject to the procedures of articles 220 or 221.
- Underestimating the cost of inaction : late payment is penalised by a penalty of 10% — reduced to 5% if the duties are paid within a delay not exceeding thirty days — together with a surcharge of 5% for the first month of delay and 0.50% per additional month or part month art. 208-I GTC.
- Overlooking years never declared : they remain due in full even when time-barred, up to a limit of ten years art. 232-VIII-15° GTC.
- Expecting an amended return to confer immunity from audit : the amended return is taken into consideration without prejudice to the power to audit the tax for the whole period not covered by the limitation period art. 221 bis-I GTC.
We take the file in hand
Aurion characterises your situation under the applicable provisions, quantifies the exposure and carries the regularisation before the administration through to its conclusion. We determine what falls within a protective mechanism and what does not. We handle years never declared as well as situations already opened by the administration. The file remains our responsibility until it is settled.
Have my situation reviewed- General Tax Code, 2026 edition — art. 184, 208, 219, 220, 221, 221 bis, 228-II, 232, 245
- Finance Law no. 70-15 for 2016 — introduction of article 221 bis
- Finance Law no. 55-23 for 2024 — paragraph IV, voluntary correction
- Finance Law no. 65-20 for 2021 — regimes referred to in § II
Page current as at 20 August 2026. The amounts and periods cited are those of the General Tax Code in its 2026 edition.
- Directorate General of Taxation portal DGI · Official entry point to the DGI and its online services.
- SIMPL-IR for individuals DGI · Online filing and payment of income tax for individuals.
- SIMPL — Tax account DGI · Access to the tax account and online payment of tax notices.
Institutional profiles: DGI · Institutional directory
The links provided point to resources published by the institutions concerned. Aurion selects them for information purposes, to make your procedures easier. Their inclusion implies no partnership, approval or affiliation between Aurion and those institutions.
