The General Directorate of Taxes (DGI) has announced that on-site tax audits in 2023, covering 5,793 cases, generated a substantial revenue of 5.8 billion dirhams (MMDH). According to DGI’s recently published annual report, the number of cases audited and the amount of recovered taxes increased by 11% and 4% respectively compared to the previous year.

Significant increase in comprehensive audits

The proportion of cases undergoing comprehensive audits rose by 12 percentage points, from 62% in 2022 to 74% in 2023. Despite this increase, the share of audits involving individual taxpayers remained steady at 19%.

Revenue growth across most taxpayer categories

Excluding registration and stamp duties, desk audits and tax base adjustments contributed significantly to the revenue, generating 5.47 billion dirhams, which marks a 13% increase from 2022. This growth was observed across all taxpayer categories, except for individual taxpayers, whose contributions saw an 11% decline.

Large companies and other legal entities were the primary contributors, accounting for 38% and 37% of the total recovered taxes, respectively. Individual taxpayers contributed 25% to the total revenue.

Ongoing efforts to improve tax compliance

The report also noted the continued implementation of the multi-year risk management plan aimed at enhancing tax compliance throughout 2023.