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IV

Weekly highlights

Electronic invoicing: Gradual implementation

N O, electronic invoicing has
not been pushed into obli-
vion. The Directorate General
of Taxes (DGI) is still working on it.
«Any self-respecting modern admi-
nistration whose information system
has reached this level of maturity and
performance is thinking about elec-
tronic invoicing. We’re working on
it, and when the time comes, we’ll
be announcing it and presenting its
implementation», said Younes Idrissi
Kaitouni, Director General of Taxes,
at the meeting held by our colleague,
«La Vie éco».
Introduced a few years ago in the Ge-
neral Tax Code (CGI), the measures
devoted to electronic invoicing are still
awaiting implementing regulations.
These measures were at the source of a
strike by retailers, pushed by wholesa-
lers. In any case, Article 145-IX of the of the General Tax Code. One thing is invoicing. We’re not going to reinvent the right to raid an informal works-
General Tax Code gradually introduces certain: the system will not be a one- the wheel, but take inspiration from hop, to search a store...We are a nation
the obligation for taxpayers operating shot deal. The head of the tax depart- successful examples and adapt them», governed by the rule of law, and we
in lines of business to be defined by ment explained that such a measure continued Kaitouni. won’t do anything that isn’t allowed
laws and regulations, to equip them- would be phased in gradually. This Electronic invoicing is part of the arse- by law. This is also a commitment to
selves with a computerized invoicing change in «software» would take time, nal in the fight against informality and the citizen». Kaitouni added, saying
system that meets the technical criteria as was the case for electronic tax filing, tax fraud. As far as broadening the tax that «We are trying to detect niches of
determined by the administration and which took over a decade to become base is concerned, the head of the tax tax fraud, to understand the business
complies with the requirements set out widespread. «We’re probably going to department talks in terms of legislative model of fraud and to break it». o
in paragraphs III and IV of Article 145 follow the same path with electronic «capacities». «Our teams don’t have Khadija MASMOUDI

Unlawful gains: Debate rekindled

T HE PJD parliamentary group tions into cases of suspected unlaw-
ful gains. The parliamentary groups
is putting the fight against un-
could not agree on which party
lawful gains back on the table.
A bill to this effect has been tabled in would be responsible for investiga-
Parliament. It has been submitted to ting cases of unjustified gains (the
the Justice Committee of the House Public Prosecutor’s Office, the Court
of Representatives. Even if this ini- of Auditors, the Integrity, Prevention
tiative has virtually no chance of and Anti-Corruption Commission,
success, as the PJD has a small grou- and other bodies).
ping in the opposition, it at least has In the bill submitted to Parliament,
the merit of reigniting the debate on the PJD parliamentary grouping
strengthening the system for tracking proposes to give this responsibi-
down unlawful gains racked up by lity to the Integrity, Prevention and
elected representatives, public offi- Anti-Corruption Commission (INP-
cials, etc. The rekindling of this de- PLC). According to article 8 of this
bate comes particularly in a context text, this body will be responsible
marked by the increasing number for carrying out investigations and
of arrests of members of parliament In 2022, the debates surrounding the reform of the Penal Code, in particular the provi- inquiries to ascertain cases of illicit
and local elected representatives in sions relating to unlawful gains, were so politicized that the withdrawal of the bill was the enrichment. If suspicions are veri-
connection with cases of corruption solution proposed to unblock the situation. fied, the Authority will be empowe-
or misuse of public assets. ting the scale of this phenomenon, Code were so politicized, accentua- red to transfer the case to the courts.
In detail, the text drawn up by the according to the text’s presentation ting divisions between parliamen- It is the Public Prosecutor’s Office
PJD parliamentary group recalls note. The drafters pointed out that a tary groups, that the withdrawal of that will be responsible for initiating
the efforts made in the fight against reform of the Penal Code, including the draft legislation was the solution proceedings, notably following refer-
unlawful gains, in particular via the provisions on the fight against unlaw- proposed to break the deadlock. One ral to the Probity Authority. The text
mechanism for declaring one’s as- ful gains, had been drawn up but not of the main points of contention at also provides for mechanisms to pro-
sets, except that practice has shown yet adopted. In 2022, the debates the time was which authority would tect whistle-blowers.o
the limits of this mechanism in limi- surrounding this reform of the Penal be empowered to launch investiga- MAM
Friday 23 February 2024