Head office: domiciliation contract in Morocco
The domiciliation activity in Morocco is now governed by new rules, with the publication in the BO of August 9 of decree no. 2.20.950, implementing articles 2-544 and 7-544 of the Commercial Code. Indeed, article 2 of the decree specifies that the domiciliation agent undertakes to make available to the domiciled legal or natural person the premises subject to the domiciliation contract, as the registered office of the domiciled person.
The domiciliation contract
The nature of the services must be specified in the contract
Authorization to use the address as the registered office of the company
The duration left to the convenience of the domiciliary and the domiciled
The price and the terms of payment must be specified in the contract.
The obligations of the domiciliation agent
provide the resident with a room or rooms equipped with the necessary means of communication, intended for office use.
create, for each domiciled person, a file containing, among other things, the statutes of the domiciled companies, the personal addresses and the telephone number of the domiciled natural persons as well as all the documents attesting to the existence of other premises of activity of domiciled companies or natural persons.
communicate annually to the General Directorate of Taxes, the General Treasury of the Kingdom and possibly the customs administration the list of persons domiciled during the past year (before January 31 of each year).
avoid tax solidarity vis-à-vis the resident by respecting the obligations of the said decree.
ensure that the client registers in the commercial register no later than three (3) months after signing the domiciliation contract.
inform the General Directorate of Taxes, the General Treasury of the Kingdom, the clerk of the competent court and possibly the customs administration of the end of the contract or termination within a maximum period of one month.
Allow bailiffs and public collection agents, holders of an executive act, to have the necessary information to allow them to contact the person domiciled;
Ensure that the confidentiality of information and data relating to the home is respected;
Notify the tax administration and the TGR, and if necessary, the customs administration, within a period not exceeding fifteen (15) days from the date of receipt of letters addressed to domiciled persons when there is no is not possible to deliver to them;
Co-responsible for the payment of taxes and duties related to the activity carried out by the domicile in accordance with the provisions of the last paragraph of Article 544-4 of Law No. 15.95 relating to the Commercial Code.
The obligations of the resident
attest to the effective and exclusive use of the premises made available to him, as the headquarters of his business.
notify in its invoices and correspondence as well as in all commercial documents intended for others of its status of domicile with a third party;
Inform the domiciliation agent of any change in his personal address and his activity, and if he is linked to a legal person, a declaration of any change in his legal form, name and object, as well as the names and addresses of the managers. .;
Inform the clerk of the competent court, the tax administration, the general treasury of the Kingdom, and, where applicable, the Customs Administration, of the termination of the contract, within one month from the date expiration of the contractual period or its early termination;
Give power of attorney to the resident to receive all notifications on their behalf;
Deliver to the domicile all the registers and documents stipulated in the legislative and regulatory texts in force and necessary for the performance of its obligations;
Inform the domiciliation agent, within ten (10) days of the date of the change, of any change in the place or places where the imported or exported goods are stored;
Inform the domiciliation agent of any dispute or potential case in which the domiciled company is involved in its commercial activity.
Certified Chartered Accountant DPLE – Chartered Accountant Tangier Tetouan Morocco
Statutory Auditor – Statutory Auditor
Fes Avenue, Corner Ibn Toufail
Tangier, Morocco, 90000.