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INCOME TAXES (Tables) | 12 Months Ended
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Dec. 31, 2022
Income Tax Disclosure [Abstract] |
SCHEDULE OF COMPONENTS OF PROVISION FOR INCOME TAX | The following table presents the components of the December 31, 2022, 2021 and 2020 provision for income taxes: SCHEDULE OF COMPONENTS OF PROVISION FOR INCOME TAX
|  | 2022 |  |  | 2021 |  |  | 2020 |
|  | December 31, |
|  | 2022 |  |  | 2021 |  |  | 2020 |
|  | (in thousands) |
Current |  | $ | 2,228 |  |  | $ | 2,104 |  |  | $ | 1,904 |
Deferred |  |  | (4,286 | ) |  |  | (2,193 | ) |  |  | (1,761 | )
Total income tax (benefit) expense |  | $ | (2,058 | ) |  | $ | (89 | ) |  | $ | 143 |
SCHEDULE OF RECONCILIATION OF INCOME TAX EXPENSE | The following is a reconciliation of income tax expense computed at the Moroccan statutory tax rate to the income tax expense reported in the consolidated statements of operations: SCHEDULE OF RECONCILIATION OF INCOME TAX EXPENSE
|  | 2022 |  |  | 2021 |  |  | 2020 |
|  | December 31, |
|  | 2022 |  |  | 2021 |  |  | 2020 |
|  | (in thousands) |
Net loss |  | $ | (19,170 | ) |  | $ | (7,784 | ) |  | $ | (139 | )
Income tax expense for the period |  |  | (2,058 | ) |  |  | (89 | ) |  |  | 143 |
Income (loss) before tax |  |  | (21,228 | ) |  |  | (7,873 | ) |  |  | 4 |
Effective tax rate |  |  | 10 | % |  |  | 1 | % |  |  | 3575 | %
Permanent differences not deductible (taxable) for tax purposes |  |  | (1,799 | ) |  |  | (971 | ) |  |  | (3,192 | )
Unrecognized tax losses |  |  | 6,322 |  |  |  | 3,323 |  |  |  | 3,536 |
Other |  |  | - |  |  |  | - |  |  |  | (202 | )
Recalculated tax expense |  | $ | (6,581 | ) |  | $ | (2,441 | ) |  | $ | 1 |
Statutory tax rate in Morocco |  |  | 31 | % |  |  | 31 | % |  |  | 31 | %
SCHEDULE OF DEFERRED INCOME TAX ASSETS | The tax effects of temporary differences giving rise to deferred income tax assets (liabilities) were: SCHEDULE OF DEFERRED INCOME TAX ASSETS
|  | 2022 |  |  | 2021 |
|  | December 31, |
|  | 2022 |  |  | 2021 |
|  | (in thousands) |
Fixed assets and intangible assets |  |  | (10,292 | ) |  |  | (16,580 | )
Loss carryforward |  |  | 12,021 |  |  |  | 7,265 |
Receivables depreciation |  |  | - |  |  |  | 429 |
Leases |  |  | (2,078 | ) |  |  | (2,488 | )
Others |  |  | (29 | ) |  |  | (82 | )
Less: valuation allowance |  |  | (12,021 | ) |  |  | (7,265 | )
Deferred tax liabilities, net |  | $ | (12,399 | ) |  | $ | (18,721 | )

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- Definition Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 9 -URI https://asc.fasb.org/extlink&oid=121826272&loc=d3e32639-109319 + Details
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- Definition Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 2 -URI https://asc.fasb.org/extlink&oid=121826272&loc=d3e32537-109319 + Details
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