Companies must submit their corporate tax return and pay the due tax within 9 months after the end of their fiscal year. If a company that meets the corporate tax registration requirements fails to register on time, it may face an administrative fine of 10,000 dirhams (approximately $2,700 USD). Additionally, the company could be listed as a non-compliant taxpayer, which may harm its business reputation, trigger additional audits or tax investigations, and affect future registrations or tax refund applications.

