Fiscal result is not a second income statement remodelled to pay less. It starts from closed accounting profit and applies CGI add-backs and deductions in a separate schedule. Accounts retain the economic story; the bridge explains the tax base.
The formula
- Accounting profit before tax
- plus fiscal add-backs
- less fiscal deductions
- after tracking temporary differences and permitted losses
- equals fiscal result under tax rules
1. Lock the starting point
Use profit before tax from the final trial balance after inventory, cut-off, depreciation, provisions and approval. Retain the balance version and reconciliation to financial statements.
| Source | Control |
|---|---|
| Trial balance | debits/credits and profit |
| Income statement | products/charges consistency |
| Inventory journal | closing entries |
| General ledger | sensitive account detail |
| Return | same starting point |
A late accounting adjustment requires versioning the fiscal bridge and statements. Never correct only the tax cell.
2. List add-backs
An add-back is an accounting expense the CGI does not permit, or not yet permit, in the base. It increases fiscal result without deleting the accounting entry.
- Corporate tax and non-permitted penalties.
- Charges without regular evidence or business link.
- A fraction limited by payment or nature rules.
- Provision failing tax conditions.
- Depreciation above the applicable tax rule.
- Personal spending or unsupported benefit.
The exact list depends on taxpayer and article. Every line cites account, amount, rule and permanent/temporary nature.
3. List deductions and tracking
A fiscal deduction removes an accounting product not taxable in this calculation or reverses a difference previously added back. It is never entered without history.
- Identify exempt/already-taxed products under the text.
- Reverse previously taxed provisions when they unwind and treatment permits.
- Track deferred depreciation or timing differences.
- Check loss carry-forwards and limits.
- Prevent double deduction.
- Keep a schedule per temporary difference.
Under RNS the CGI notably excludes provisions and loss carry-forward from simplified result; do not mechanically import a corporate-tax bridge.
Do not post an entry to hide an add-back
If a charge is economically real but fiscally disallowed, it stays in accounts and appears in the bridge. Deleting it would distort accounting profit.
4. Make the bridge an audit trail
The final schedule has one line per adjustment and traces to evidence. It then reconciles to the return, minimum contribution, tax calculation and tax entries.
- ID: stable number
- Account: general-ledger source
- Nature: add-back or deduction
- Rule: article and reasoning
- Tracking: permanent, temporary, future reversal
- Approval: preparer, reviewer, date
BelloPOS can help evidence recorded sales, returns, discounts and movements feeding accounts. The fiscal bridge belongs to accounting files.
Mistakes to avoid
- Starting from a provisional balance.
- Mixing pre- and post-tax result.
- Deleting a non-deductible charge.
- Adding back without source account.
- Missing reversal of a temporary item.
- Deducting one product twice.
- Copying last year’s bridge.
Frequently asked questions
Why do the two results differ?
Accounting applies CGNC to economic reality; the CGI adds conditions and treatments for the taxable base.
Should a non-deductible charge be deleted?
No when economically real. It stays as expense and is added back in the fiscal bridge.
What is a temporary difference?
An item recognised fiscally in another period, requiring tracking until reversal.
Does the same bridge fit RNS?
Not automatically. RNS has specific rules, including exclusion of provisions and loss carry-forward.
Does BelloPOS produce fiscal result?
No. It supplies operating data; accounting and fiscal adjustments complete the calculation.
What to take away
A good fiscal bridge does not change account history. It explains line by line why tax law uses a different base and when each difference reverses.
Sources
The figures and rules quoted above come from these pages, read on the date given in the article.
- Ministry of Economy and Finance, General Code of Accounting Standardisation, read 1 September 2026
- Moroccan Tax Administration, 2026 General Tax Code
Feed traceable sales into accounts
Retain sales, discounts, returns, taxes and payments so accounting and then the fiscal bridge begin from a stable source.
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