As a continuation of the implementation of its health emergency plan (see our article "Morocco: the legal framework for a state health emergency"), the Moroccan Government has sent administrations a list of preventive measures to put in place. It also created a Covid-19 Special Fund.
Preventive measures adopted by the public administration in accordance with the Circular of the Minister of Economy, Finance and Administration Reform n° 1/2020 of March 16, 2020
Who are these measures intended for?
To the public authority on the one hand, and to public employees on the other hand.
What are these measures?
The measures are specific to the public authority and public employees.
As far as the public authority is concerned, it must mainly:
- Cancel missions abroad and avoid the movement of employees within the national territory unless it is necessary;
- Privilege videoconferencing meetings and limit as far as possible the physical meetings which can only take place with the authorisation of the director of the establishment;
- Close the rooms and annexes intended to accommodate the public (rest rooms, mosques, nurseries, etc.); and
- Provide e-government services.
Public employees, on the other hand, must:
- Avoid unnecessary clustering in the workplace and give preference to electronic document sharing;
- Call "Allo Samu 141" or "Allo Yakada" on 080 100 47 47 in case of discomfort; and
- Do not show up at the workplace if there are signs of fatigue and inform your employer by submitting a medical certificate.
Covid-19 special Fund created by decree n°2-20-269 of March 16, 2020
What is the purpose of the Fund?
The management of the Covid-19 outbreak.
How is it financed?
It is financed by:
- Amounts granted from the general budget;
- The amount of the financial penalty imposed by the National Telecommunications Regulatory Agency (ANRT), following its conviction for abuse of dominant position;
- Contributions from local authorities, public companies and institutions and the private sector;
- Donations and legacies; and
- Contributions from international organizations.
What is the tax qualification for contributions from individuals or legal entities?
The contributions are treated as donations with the nature of accounting charges that are deductible from the tax result.
Any other specifics?
The visa of the State Controller is no longer required for the amounts subscribed by Public Establishments (PE) to this Special Fund.