MoF Decisions No. 92/1 and No. 93/1 dated 11th March 2020 relating to the submission of the taxpayers’ tax declarations electronically

The Ministry of Finance (MoF), has issued and published the here below Decisions #92/1 and #93/1 dated 11th March 2020, relating to the submission of the taxpayers’ tax formalities before the Department of the Revenue and Financial Services concerned (including their VAT returns) concerned in the different governorates (Mouhafaza) electronically. In fact, according to these Decisions, taxpayers must submit by email the requests relating to the formalities, procedures and necessary documents to attach to the requests and declarations concerning the different taxes by email according to the following:

  • From their email (electronic email address approved by the Ministry of Finance) in order to send their electronic tax declarations insofar as they are registered in the electronic service or by adopting another email which should be notified to the competent financial service via the e-mail provided for in the abovementioned list.
  • The email adopted by taxpayers who are not registered in the electronic service, provided that that they submit, in addition to the required documents, a copy of the taxpayer’s identity card (the concerned person for natural persons, or the authorized signatory for legal persons or the person duly authorized to this effect).
  • The taxpayer submits the formalities as well as the documents electronically from a “File attachment”.
  • Once the formality and the necessary documents are received by the competent financial department, the system sends an auto reply message of acknowledgment of the request’s receipt.


  • Following the foregoing, the competent financial service checks the attached documents, and if it turns out that additional documents are required, an email is sent to the taxpayer to inform him that the sent request has not been registered in accordance with the rules in force and that other documents are required for the completion of the registration procedure; the communication can be made, if it deems necessary, with the person predetermined by the taxpayer in order to coordinate with the administration.


  • When the documents are complete, the competent financial service records the request and sends an acknowledgment of receipt to the taxpayer by email and notifies the latter, when it deems necessary, of the original additional documents to be attached upon receipt of the transaction. The request is then deemed to be registered in accordance with the rules in force as from the date of receipt.

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