Tax procedures in financial 2022 targeting tobacco and electrical appliances

The Financial Bill 2022 included a number of proposed provisions of a taxable nature aimed at strengthening the state resources to finance various programs, and to activate the requirements of the tax reform law.

The first requirement proposed by the Aziz Akhenouch government in this regard is to raise the internal tax on consumption, applied to liquids to fill or re -fill electronic cigarettes.

This proposal aims, according to the government, to protect consumer health, and in implementation of the recommendations of the World Health Organization that calls on countries to apply strict legislation on electronic cigarettes through the application of the same tax applied to other tobacco products on them..

The internal tax on consumption applied to cigarettes will be known gradually from the year 2023, so that the minimum amount for collection will be transferred from 782 dirhams per thousand cigarettes in 2023 to 953 dirhams per thousand cigarettes in 2026.

This gradual raising in the internal tax on consumption will affect the public sales prices of cigarettes, but it will guarantee the state an increase in its resources..

The bill of financial law 2022 proposes the application of an internal tax on consumption on products, machines and devices consumed for a common consumption (such as air conditioners, refrigerators, frozen and luminous lamps with glow of hairs and utensils washing machines), within the framework of following up the implementation of Morocco's obligations aimed at encouraging environmental protection and sustainable development procedures.

This proposal aims, according to the government, to enhance energy efficiency by encouraging consumers to acquire the most economical equipment in terms of energy consumption..

This tax will be applied according to the energy categories for the machines concerned, starting in the B and C categories at 100 dirhams per unit, and 200 dirhams per unit for the energy categories D and E.500 dirhams will be applied to the unit for the F and G category, while bulbs, lamps and tubes illuminate the glow of the hairs prepared for a tension of more than 28 volts, it will be subject to one dirham tax for the unit..

The financial law also includes a requirement to implement an internal tax on consumption to recycle some electronic products and equipment (TVs, mobile phones, computers and computers);This is to ensure effective management of electrical and electronic devices that constitute the risk of environmental pollution at the end of its use cycle.

The details stated that the TV will undergo a tax in the range of 100 dirhams per unit, 150 dirhams for laptop computers, desktop computers with a screen with 200 dirhams, 50 dirhams for computer screens, 200 dirhams for electronic panels, 50 dirhams for mobile phones, and 50 dirhams for batteries for vehicles.