Tax Controversy & CGI Defense
Tax Audit Defense & Accounting Verification Assistance in Morocco
Strategic representation and technical defense during desk or on-site tax audits in Morocco (Corporate Tax, VAT, Payroll Tax): pre-audit diagnostic, FEC file preparation, inspector meetings, formal replies to reassessment notices and appeals before tax commissions (CLT / CNRF).
Detailed step-by-step procedure in Morocco
1. Review of the Audit Notice (Minimum 15-Day Statutory Notice)
Verification of formal compliance under Article 212 of the Moroccan Tax Code (CGI) and the Taxpayer Charter.
2. Preventive Tax Diagnostic, FEC Review & Evidentiary File
Reconciliation of financial statements, VAT returns, payroll declarations (Form 9421), CNSS filings and supplier invoice compliance.
3. Representation During On-Site Audit Operations
Managing technical exchanges with the tax auditor within the statutory duration limit (3 months for turnover ≤ 50M MAD, 6 months above).
4. Technical Reply to the 1st Reassessment Notice (Strict 30-Day Deadline)
Drafting a comprehensive legal and accounting rebuttal supported by CGI provisions and documentary evidence.
5. Reply to the 2nd Notice & Referral to Tax Commissions (CLT / CNRF)
Filing final observations within 30 days and petitioning the Local Tax Commission (CLT) or National Tax Appeal Commission (CNRF).
6. Commission Defense Brief or Settlement Agreement Negotiation
Representing the company before the tax commission or negotiating a final tax settlement agreement with the DGI.
Required documents & checklist
- Copy of the Tax Audit Notice (Avis de vérification) or Reassessment Notice received.
- Tax returns (Liasses fiscales), trial balances, general ledgers and auxiliary journals for open fiscal years.
- VAT returns, deduction schedules, annual salary declarations (Form 9421) and bank statements.
Deliverables & official deeds provided
- Pre-audit risk assessment report and reconciled accounting file (FEC).
- Formal legal and accounting replies to the 1st and 2nd DGI notifications.
- Defense memorandum for the CLT / CNRF or settlement impact analysis.
Frequently asked questions about this procedure & regulation
How long do we have to reply to a Moroccan tax reassessment notice?
You have a strict 30-day statutory deadline from receipt of the notification to submit a formal written reply.
Leadership & Founder’s Message
Combining academic rigor with operational performance for your business
“Every accounting, tax or financial decision shapes the long-term resilience of a company. At COMP-AUDIT CONSULTING, our mission is to provide business leaders and investors in Morocco with legal and tax certainty grounded in academic research and hands-on practice.”
Founder and Managing Partner of COMP-AUDIT CONSULTING in Rabat, Ali DAOUDI combines regulated accounting practice with doctoral research in Management Sciences and four postgraduate degrees in corporate finance, accounting, business law and applied taxation.
Multidisciplinary Credentials & Degrees
- Doctoral Researcher in Management Sciences
- Specialized Master’s in Financial, Accounting and Tax Management
- Research Master’s in Business Law and Taxation
- Postgraduate Master’s (Mastère Spécialisé) in Applied Taxation