The General Administration of Taxes is part of the Ministry of Economy and Finance. Its main mission is to secure tax revenues. It is thus responsible for:
- The assessment and collection of state taxes:
The General Administration of Taxes determines the bases on which are levied :
- State taxes (corporate tax, income tax, value added tax, registration and stamp duties);
- Certain local taxes managed for the benefit of local authorities (residence tax, tax on communal services and tax on professional activity).
The tax offices are responsible for the collection of revenues of taxes, duties and charges.
- Ensuring compliance with the tax law and fighting against tax evasion:
The Moroccan taxation system is generally declarative. Therefore, the mission of control occupies a very important dimension.
The tax audit is performed under a strict procedure observing the guarantees offered to taxpayers. It has a deterrent and pedagogical role.
- Providing the Government with a tax expertise particularly in the context of the drafting of finance laws and negotiation of conventions for the avoidance of double taxation with foreign states.
The General Administration of Taxes is then responsible for the study and drawing up of the draft legislations and regulations of fiscal nature.
It also draws up in consultation with the various economic operators the implementing circulars related to tax legislations.
The tax administration also examines questions of interpretation of tax provisions and provides information about the answers given.
The 2012-2017 strategic vision reflects our collective determination to deal with new challenges. It prepares the road map that orients our priorities and actions for five years.
The 2012-2017 vision consolidates our citizen-oriented service and focuses on our performance requirements. We are all getting involved in this change process.
From everybody's position, we are firmly committed to achieving the strategic goals of our administration and having our experience and knowhow serving the fulfillment of our common ambitions.
And this is a challenge we decided to face in the context of our motto:ance and innovation
to mobilize resources with equity and guarantee a high quality service for cIn 2011, the Tax General Administration (TGA) carried out a study for the purpose of defining its strategic vision for the years 2012-2017.
A wide audit of its operating modes has been carried out and compared to the requirements of an administration that claims to be "efficient and innovative, and that ensures an equity-based mobilization of resources and guarantees a high quality service for citizens".
With a large participation of the staff and partners of TGA, this introspection allowed establishing the strategic vision of the TGA, which relies on four strategic orientations and three fundamental prerequisites, all necessary for the implementation thereof.
- Build a partnership- and trust-based relation with taxpayers
- become an e-administration
- Strengthen the administration's action in terms of control
- Develop a perfect knowledge of tax collection job
- A powerful , integrated, open and upgradeable information system
- Resources that match the ambitions
- An organization and governance that promote efficiency and administration openness.
These significant orientations and prerequisites are broken down into 15 strategic targets, broken, in their turn, herein into structuring projects.
Five core values are held and shared by the civil servants of the General Administration of Taxes, in the course of the daily performance of their duties and their relationship with users.
Rigour, probity, transparency, ethics, discretion
Efficiency, reliability, speed, support, service, responsiveness, proximity
Availability, listening, courtesy, consideration
Openness, creativity, initiative