L’expert-comptable face au contrôle fiscal au Maroc : Cadre légal, missions d'assistance et garanties du contribuable

Abstract

Tax audit is a central mechanism in any declarative tax system. In the Moroccan context, it operates within a precise legal framework defined by the General Tax Code (GTC), which governs both the powers of the tax administration and the guarantees afforded to taxpayers. This study analyzes, on the one hand, the legal and procedural organization of tax audits in Morocco in particular, the rights of communication and verification, the competence rules applicable to auditors, and the statutory audit time limits and, on the other hand, the strategic role of the chartered accountant as a qualified intermediary between the tax authority and the audited entity. Drawing on an analytical and documentary approach grounded in Moroccan tax legislation and professional doctrine, this research identifies persistent procedural gaps in the tax audit system, as well as the ethical and operational dimensions of the chartered accountant's tax assistance mission. The findings reveal an asymmetry in the administration–taxpayer relationship and underscore the indispensability of competent professional support throughout the audit process. Legislative reform recommendations are proposed to strengthen taxpayers' procedural rights and improve the quality of fiscal dialogue.