The Moroccan tax administration recently issued two releases clarifying certain stamp duty amendments that were made as part of the Finance (Budget) Law for 2018 ({News-2017-12-16/A/3-previous coverage})

The first release concerns the levy of the 5% stamp duty on advertising, the scope of which is expanded from 1 January 2018. This includes that the stamp duty applies on royalties and fees received for the sale or management of advertising not only for advertising displayed via television broadcasts, but also for advertising displayed on any other type of screen. The release clarifies that this includes advertising delivered via the internet through streaming and web television technologies, as well as advertising delivered via publishing sites such as YouTube. The stamp duty does not apply for image advertising that does not use the mentioned delivery methods.  

The second release concerns the elimination of stamp duty on most administrative documents effective 1 January 2018. The documents for which stamp duty continues to apply include documents that require registration formalities under the Corporate Tax Act, bills of lading, receipts for qualified tracked vehicles, tractors, and agricultural machinery, and stamped visas.