This information note concerns the new amnesty on fines, late payment penalties, interest, surcharges ...
Indeed, Article 6 bis I of the 2021 Finance Act states:
"Penalties, fines, surcharges and collection costs relating to taxes, duties and levies provided for in the General Tax Code, as well as those abolished or inserted in the said Code, which have been assessed before January 1, 2020.
In addition to the principal amount of the taxes, duties and fees provided for in the said code and unpaid as at December 31, 2020are cancelled on condition that the taxpayers concerned spontaneously pay the principal of the said taxes, duties and fees before July 1, 2021".
This means that penalties, late payment surcharges, fines and collection costs for unpaid taxes, duties and fees provided for under the CGI until December 31 will be cancelled provided that payment of the principal is made no later than June 30, 2021.
Paragraph 2 of the aforementioned article stipulates that penalties, surcharges and collection costs relating to taxes that have been the subject of a rectification procedure and have resulted in a written out-of-court agreement backed by the tax issue are not covered by this amnesty.
For taxpayers :
For those liable only for unpaid fines, penalties, surcharges and collection costs up to December 31, 2020. They can benefit from a 50% reduction of such fines, penalties, surcharges and costs, provided that they are paid in full. the remaining 50% before July 1, 2021.
We advise you to take advantage of this payment incentive to regularize your company's tax situation.
Our legal and tax team will be happy to provide you with any further information you may require.
The accounting firm Fiscal & Légal Team can assist you in accounting, taxation and legal matters, for example:
Business start-ups ;
Bookkeeping
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Faithfully yours,
Ilham Taha-Bouamri
Independent chartered accountant and tax specialist
