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Commentary

8.2 Employer failures in terms of tax

Morocco

Employers who do not comply will be fined as follow:

Employer failurePenaltyDetails
Failure to pay tax within the prescribed time limitA penalty of between 5% and 10% plus a 0.5% increase from the first month of delayA penalty of 10%, plus an increase of 5% for the first month of delay and 0.50% for

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