To ensure they are given a definite date and to retain them, the articles of association, the lease agreement and the minutes (appointment of the managing director, chairman, auditor and directors) must be registered with the Regional Tax Office (via its representative office at the CRI with which the company’s registered office is associated). This formality incurs the following costs:

• Articles of Association: A fixed fee of 1,000 DH if the share capital does not exceed 500,000 DH, and 1 per cent of that capital otherwise;
• Tenancy agreement: Fixed fee of 200 DH;
• Fixed penalty notice: 200 DH.

NB: A penalty (200 DH) is imposed if the period of 30 days between the drawing up of the documents and their registration is exceeded.

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