Basis of assessment and tax collection

Basis of assessment and tax collection

The three main directories in charge of tax collection in MEF are : TGR, DGI, ADII. Each one of these directories exerts this job through different perspectives related to their missions and attributions.

Customs: A tax administration

Being in charge of the perception of Custom duties and taxes, fiscal and parafiscal impositions of tax collection and the fight against illicit trafficking as well as persons and goods control at the borders, the Customs have taken on new responsibilities with strong economic and security issues.

Customs revenues are vital financial contributions for the State budget. The Customs collect a significant amount of State budgetary tax revenues (almost 40% per year).

General Treasury of the Kingdom: Collection of Public debts

Through its vast public accountant network, the TGR is responsible for the collection of fiscal and non-fiscal tax by:

    • Handling administrative and judicial disputes related to tax collection and assistance to treasury payers in the field
    • Managing revenues orders on account of the state general budget, annex budgets and treasury special accounts;
    • Centralising matters related to handling and collection of fines and pecuniary conviction;
    • Handling loans and advance accounts granted by the treasury, and “working capital” agreed upon by organizations financing public projects;
    • Releasing figures related to public tax collection;

General Directory of taxes: management of tax base

The main missions of the DGI consist of fixing and collecting the taxes of the State, and insuring the enforcement of the law in order to manage the basis of assessment of certain local taxes for the local authorities.

The basis of tax is a mission consisting of determining the bases on which the tax is collected:

    • State taxes (Value added tax, Corporation tax, Income tax, registration fees and of stamp);
    • Business tax, housing-tax, local authority service tax (local taxes).
    • Managers of basis of assessment also instruct the claims of taxpayers.

Recovery is related to revenues of the financial administration (RAF) which are in charge of collecting value added tax, corporate tax, revenues tax for property profits, and registration fees and of stamp.