Customs (ADII)
Officers like Fatima at the Casablanca port verify these documents to ensure correct taxation.
What are commercial invoices?
A report that investigates financial irregularities
What is a financial audit report?
A number assigned to each taxpayer
What is the tax ID number (identifiant fiscal)?
When government spending is higher than income
What is a budget deficit?
An institution that manages public debt
What is the treasury department?
If a company declares a lower value for imported goods to reduce tariffs, they are committing this illegal act.
What is tax evasion?
This term refers to cooperation with global institutions to improve financial oversight.
What is international collaboration?
This type of tax is specifically imposed on business profits.
What is corporate tax?
Name of the document submitted by ministries to request funds
What is a funding request?
Morocco’s current budget deficit (approximate %)
What is 5%?
Customs officials use this system to identify high-risk shipments for manual inspection.
What is an automated risk assessment system?
What IGF uses to monitor compliance in public institutions
What is an audit checklist or internal control tools?
This concept involves ensuring taxpayers meet their obligations under the law.
What is tax compliance?
This is approved annually by Parliament
What is the Finance Law (Loi de Finances)?
An international organization Morocco may borrow from
What is the IMF or World Bank?
If a company imports fake designer bags, customs can do this to the shipment.
What is seize or destroy the goods?
This process involves using digital tools to check financial records for fraud or errors.
What is digital auditing?
The system used for online tax declarations
What is SIMPL?
Morocco’s annual budget in MAD (rounded) for the fiscal year 2025
What is around 700 billion MAD?
Not paying taxes legally through loopholes is called this.
What is tax avoidance?
Code used for product classification in customs
What is the HS code?
This term describes changes made to improve financial systems and processes.
What is financial reform?
A recent reform to improve taxpayer compliance
What is digitalization of the tax process or e-filing campaigns?
Ethical and effective management of public resources is called this.
What is good governance?
Government spending on infrastructure and social programs falls under this category.
What are public expenditures?