The categories of taxable persons covered by the texts governing the DOP are :
- Taxable persons exercising governmental and similar functions, namely Head of Government, ministers, deputy ministers and State secretaries if necessary, the personalities assimilated to the members of the government for their administrative situation and the chiefs of staff of the members of the government.
- Members of the Constitutional Council.
- Representatives and advisers of Parliament.
- Magistrates of the courts of the Kingdom.
- Magistrates of financial jurisdictions.
- Members of the High Council for Audiovisual Communication.
- Some elected representatives of local councils and professional chambers.
- Some civil or public officials.
Mandatory declarations of assets recommended by law are divided into four types :
- Preliminary statement upon appointment or election to positions subject to the declaration of assets.
- Additional declaration in the case of changes in assets for some categories of taxable persons (judges of the judiciary, magistrates of the financial jurisdictions, some elected officials and certain civil and public officials and agents).
- Renewal of the mandatory declaration which occurs every three years, or two years depending on the category of taxable persons, in the month of February.
- Declaration of termination of appointment or position for any reason other than death.
Failure to comply with the obligation to file the DOP, that of the filing deadlines as well as that of the requirements of the legal system governing the DOP, entails the penalties provided for by the regulations in force.