Twinning Project Fiche Improvement of Tax Administration Performance and Its Relations With Taxpayers

EUROPEAN UNION Kingdom of Morocco
MOROCCO-EUROPEAN UNION CCOPERATION PROGRAM
"HAKAMA" (Public Governance)
Twinning Project Fiche

« Improvement of Tax Administration performance
and its relations with taxpayers »
Ref. MA/42b
BENEFICIARY
DIRECTORATE-GENERAL OF TAXES
MINISTRY OF ECONOMY AND FINANCE
OF THE KINGDOM OF MOROCCO
TABLE OF CONTENTS
ACRONYMS 4
1 BASIC INFORMATION 4
1.1. PROGRAM 5
1.2. TWINNING PROJECT REFERENCE 5
1.3. TWINNING TITLE 5
1.4. SECTOR 5
1.5. BENEFICIARY COUNTRY 5
2 OBJECTIVES 5
2.1. GENERAL OBJECTIVES 5
2.2. SPECIFIC OBJECTIVE 5
2.3. CONTRIBUTION TO THE IMPLEMENTATION OF THE ASSOCIATION AGREEMENT AND THE
ADVANCED STATUS 5
2.3.1. STRATEGIC FRAMEWORK 5
2.3.2. CONTRIBUTION TO THE IMPLEMENTATION OF THE ADVANCED STATUS 6
3 PROJECT DESCRIPTION 8
3.1 GENERAL CONTEXT AND TWINNING JUSTIFICATION 8
3.2 RELATED ACTIVITIES 10
3.3 TWINNING'S EXPECTED RESULTS 11
3.4 ACTIVITIES 13
3.4.1 GENERAL ACTIVITIES 13
3.4.2 SPECIFIC ACTIVITIES OF THE PROJECT 15
Component 1: A high quality tax administration at the service of users 11
Component 2: Enhancing control of forced collection 11
Component 3: Strengthening the administration's capacity on tax audit 12
3.4.3 INPUTS FROM THE TWIN ADMINISTRATION OF THE MEMBER STATE 45
4 INSTITUTIONAL FRAMEWORK 51
4.1 DIRECTORATE- GENERAL OF TAXES – MINISTRY OF ECONOMY AND FINANCE 51
4.2 OTHER PUBLIC INSTITUTIONS INVOLVED WITH SOME TWINNING ACTIVITIES 52
5 BUDGET 53
6 IMPLEMENTATION PROCEDURES 53
6.1 TWINNING IMPLEMENTATION BODY 53
6.2 MAJOR COUNTERPARTS IN THE BENEFICIARY COUNTRY 53
6.3 TWINNING STEERING COMMITTEE (COPIL) 54
7 IMPLEMENTATION PLANNING 54
8 SUSTAINABILITY OF THE PROJECT 54

8.1 COHERENCE OF THE PROJECT WITH DGT'S STRATEGIC VISION 55
8.2 CONTRIBUTION OF THE TWINNING 55
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9 CROSS-CUTTING ISSUES 56
9.1 EQUAL OPPORTUNITIES 56
9.2 ENVIRONMENT 56
9.3 CO-FINANCING 56
10 CONDITIONALITY AND SEQUENCING 56

LIST OF ANNEXES 59
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ACRONYMS
ACL Audit software

AfDB African development bank
CAP-RSA Program Support Unit "Succeeding in the Advanced Status"
CNSS Social security national fund
CREDAF Center of tax administrations and their managers
DGT Directorate General of Taxes
DLSIC Directorate of Legislation, Studies and International Cooperation
DRIS Directorate of Resources and Information Systems
DTBCL Directorate of Tax base, Collection and Legal Affairs
DTEF Directorate of Treasury and External Financing
EU European Union
EUD Delegation of the European Union
FGI Finance General Inspection
GTK General Treasury of the Kingdom
HR Human Resources
IMF International monetary fund
IT Income Tax
MEF Ministry of Economy and Finance
MS European Member State
OECD Organization for Economic Cooperation and Development
PFM Public Financial management
RSFC Regional services of forced collection
RTD Regional tax directorates
SIGMA Support for Improvement in Governance and Management (EU/OECD
cooperation instrument)
SIMPL Online tax payment and return platform
STE Short term experts
TAD Tax audit directorate
TAIEX Technical Assistance and Information Exchange instrument (EU acquis gap
analysis instrument
TIS Taxation Integrated System
TM Twinning Manual
TPN Third party notification
TRA Twining resident advisor
VAT Value Added Tax
UNESCWA United Nations Economic and Social Commission for Western Asia
VSBs very small business
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1 BASIC INFORMATION
1.1. Program
Morocco-European Union Cooperation program "Hakama" (Public Governance)
1.2. Twinning Project Reference

MA/15/ENI/FI/42B
1.3. Twinning Title

Improvement of Tax Administration performance and relations with taxpayers
1.4. Sector
Finance (Taxation, Public finance)
1.5. Beneficiary Country

Kingdom of Morocco
2 OBJECTIVES
2.1. General objectives

Contribute to the strengthening of tax compliance and to tax administration performance by
improving its relations with the taxpayers.
2.2. Specific Objective

The specific objective of the twinning project is to assist the DGT in increasing tax compliance
by improving the service provided to users and enhancing the missions of tax audit and tax
collection.
2.3. Contribution to the implementation of the Association Agreement and the

Advanced Status
2.3.1. Strategic framework
At a strategic level, the cooperation with DGT for improving its performance is part of the
"economic cooperation" and "financial cooperation" components of the Association Agreement
between the Kingdom of Morocco and the European Union, signed in March 2000, within the
continuation of the Euro-Mediterranean partnership, launched in 1995. In particular, this
twinning project concretely contributes to the implementation of Articles 43, 44, 50, 52, 75 and
76 of the Agreement.
• Article 43 states that the cooperation will notably apply to the sectors affected by the
liberalization of the Moroccan economy, involved in exchanges with the European Union and
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being growth and employment generating sectors;
• Article 44 foresees that economic cooperation will be achieved through expertise, advisory
and training, as well as through technical, administrative and regulatory support;
• Article 50 foresees the creation of a suitable environment for investment, by creating a legal
framework that includes, where necessary, agreements to protect investment and prevents
double taxation;
• Article 52 foresees the convergence of Moroccan and European Union legislations in the
fields related to the Association Agreement ;
• Article 75 defines the scope of the financial cooperation;
• Article 76 is related to structural reforms support, that could contribute to restore major
financial balances, establish a facilitating environment for economic growth, while improving
the social welfare of the population.
2.3.2. Contribution to the implementation of the Advanced Status
In October 2008, Morocco was the first country of the Region to benefit from the Advanced
Status, which significantly widened the scope of the Association Agreement and the ambitions of
the European Neighborhood policy. This evolution of the bilateral relations focuses on four
complementary axes:
• Approximation of the Moroccan legislative framework with the community acquis (including
VAT);
• A global and comprehensive free trade agreement;
• Cooperation in the economic and social fields;
• Sector cooperation.
An action plan for the implementation of the advanced status was approved on December 16,
2013. It covers the 2013-2017 period and foresees, in particular:
• Implementing the provisions related to good governance of the 2011 Constitution;
• Modernizing public administration by:
Guaranteeing the accessibility of public services based on equality, equitable coverage of the territory and
service continuity, and subject to the standards of quality, transparency, accountability and responsibility,
possibly leading to the development of a public service charter;
Enhancing reception facilities, orientation and management of claims in public administrations and
elaborating training programs for receptionists;
Simplifying administrative procedures;
Developing cooperation on public policies evaluation;
Promoting gender equality in civil service and, in particular, giving woman access to management positions.
• Consolidating the process of political decentralization, administrative decentralization and
regionalization through:
Implementing the administrative decentralization process;
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Strengthening the technical and managerial abilities, as well as human resources training and
management;
Implementing the law relating to the budget/financing of local authorities and groups of local authorities;
Simplifying local taxation and improving related tax revenues;
Strengthening the capacity of local collectivities to assess and mobilize their full taxation potentials;
Strengthening the capacity of the administrations that support and manage the regionalization process,
notably in terms of defining the adequate funding, equalization and administrative organization models,
while developing their capacity in implementing partnership and contractualisation.
• Cooperation in fighting corruption;
• Moving towards a common economic area via:
Consolidating the achieved progress in macroeconomic performance and promoting growth, and job
creation;
Pursuing the implementation of a tax policy and provide related administrative services that meet
international and European standards;
Guaranteeing an adequate level of government revenue and increasing the tax fairness by continuing the
ongoing reforms (VAT, IT), developing tax compliance and progressive taxation of the informal sector;
Modernizing tax administration (improvement of service quality, dematerialization, procedures
simplification, more effective and efficient tax audit, reinforcing internal control and management control
systems);
Tax cooperation and progressive convergence towards the European regime of relations with companies
(European Union Code of conduct for business taxation, Euro-Mediterranean Charter for enterprise in
its dimensions related to investment facilitation taxation, very small business support, training mangers on
these issues);
Improving the management and control of public finance by adopting and implementing the budget organic
law;
Defining the nature of State aids (sometimes, through tax exemptions, direct or indirect) and their
possible incompatibility with competition principles.
In coherence with these strategic orientations and in order to pursue and consolidate Morocco-
European Union cooperation in the field of taxation and, more generally, public governance, the
Hakama (public governance) program, having a budged of 84 million Euros, was signed on
December 5, 2013, for implementation until 2018.
It aims to increase the effectiveness, efficiency and quality of public action and services by
mobilizing more efficiently and equitably public funding and implementing a more efficient and
transparent public management, particularly in the field of public finance.
This major objective will be pursued by three specific objectives, each of them, corresponding to
an axis of the program:
• Increasing budgetary performance, transparency and democracy, by supporting the budgetary
system reform (Axis I), through the implementation a new budget organic law;
• Improving the quality of public services and promoting citizen participation and control by
supporting public management reforms beyond PFM, which are likely to have a short term
impact on the quality of public services perceived by citizens (Axis II);
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• Increasing fairness, yield and transparency of the tax system by supporting the reform of the
tax policy and administration (Axis III).
Regarding its implementation modalities, the program, with a budget of 84 million Euros,
includes various cooperation instruments, such as budget support, project approach and
institutional twinning.
The budget support envelop will support in the implementation of the main reform measures
and expected results with disbursements based on adoption/achievement of results.
The additional envelop will mobilize various cooperation instruments, such as technical
assistance (institutional reinforcement, expertise, consultancy, studies, trainings) and institutional
twinnings in the benefit of various Moroccan financial administrations.
This twinning, benefiting the Directorate General of Taxes (DGT), is one of the twinning
projects funded by the additional envelop of the Morocco-EU program "Hakama".
The implementation of this twinning project is part of the 3rdaxis of Hakama program and aims
to support the reinforcement of the tax administration, by improving its performances and
relations with taxpayers.
3 DESCRIPTION OF THE PROJECT

3.1 General context and twinning justification
For several years, the Directorate General of Taxes, that is part of the Ministry of Economy and
Finance of the Kingdom of Morocco, has launched an ambitious reform program that targets,
simultaneously, tax policy (legislation) and administration.
Regarding tax policy, in order to maintain public funding, the Government implemented a tax
transition process to face two main challenges related, on one hand, with the progressive erosion
of the internal tax base, resulting from numerous exemptions and, on the other hand, with the
observed and anticipated decrease in customs revenue, caused by tariff dismantling, resulting
from the signature of various free-trading agreements (particularly with EU and the US).
In view of the problem related to limited yields of direct taxation that, until mid-2000, was
favored to conduct the transition, the Moroccan authorities, while consolidating achievements on
simplification and harmonization, reoriented the tax transition to make it further rely on a more
efficient and equitable tax system, particularly through continuing the reforms of the Value
Added Tax (VAT).
The creation of any derogatory tax regime was limited, the VAT base was enlarged and the
reclassification of some products towards higher rates allowed to progressively converge towards
two rates (10 and 20%). In addition, the VAT threshold was increased.
These different measures contributed to increase public funding level by a growth of the global
tax revenues from the equivalent of 17.6% of GDP in 2004 to the equivalent of 22.1% of GDP
in 2013. VAT Budgetary efficiency ratio (measuring the average revenue of VAT in relation to
GDP generated by each point of the VAT standard rate) also significantly increased, moving
from 0.28 on average for the 2001-2006 period, to 0.41 on average for the period 2006-2011.
Capitalizing on these achievements, the national authorities have developed orientations of the
evolution of the tax system for the coming years, in the framework of a national debate including
all stakeholders: the National Conference on Taxation, organized in May 2013.
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The conclusions of this Conference concerned in particular:
• Continuing the tax transition in a balanced way between direct and indirect taxation;
• Improving the fairness and yield of direct taxation by widening the Income Tax base in order
to increase tax contribution from other revenues than those from wages or assimilated
incomes, and gradually implement taxation of large agricultural farms/enterprises;
• Rationalizing derogatory/exemptions regimes, based on an analysis of their real impact on
pursued political, economic and social objectives;
• Continuing the VAT reform by reducing the number of rates, gradually enlarging the tax base,
with a previous analysis of the social impact and removal of the cut-off (butoir) rule in order to
favor competitiveness while ensuring an adequate level of public funding.
In coherence with tax policy reform, the tax administration reform aims to improve the quality of
service provided to taxpayers and to favor tax compliance.
Reforms implemented included:
• An operational reorganization by taxpayers’ segments, particularly embodied in the creation of
the services of Large Companies in Casablanca and Rabat;
• Regrouping all tax missions inside the DGT;
• Better identification of taxpayers;
• A significant contribution to the integration of the informal sector;
• Development of internal information systems, online tax return and payment;
• Reinforcement of tax audit ;
• Reinforcement of training within the DGT.
In order to ensure the coherence of its actions, DGT has developed a strategic vision 2012-2017
which is based on four main axes:
• Building a relation of partnership and trust with the taxpayer;
• Become an e-administration;
• Reinforce the administration's action in terms of tax audit ;
• Enhance of control of tax collection.
In order to implement this strategy, some fundamental prerequisites have been identified:
enhance training, optimize recruitment, adapt the infrastructure/property asset of DGT, improve
work organization and implement a real management for a better monitoring of the activity.
It is within the framework of these significant reforms that intervenes this twinning of the tax
administration of Morocco that will help to achieve theses strategic objectives.
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3.2 Related activities
In parallel to the cooperation developed with the European Union, today and for the coming
years, within the framework of Hakama (the program from which this twinning is financed),
DGT maintains important partnerships with different international partners.
Thus, non-double taxation treaties have been signed, tax administrative assistance and mutual
agreement have been developed with different countries, mainly European ones, in 2014.
In addition, Morocco is, since 2011, member of the International Forum on transparency and
exchange of information for tax purposes.
In this regard, the Director General of Taxes participated in the activities of the 7th international
Forum, held in Berlin in October 28 and 29, 2014.
Besides, DGT actively participates in the works of the United Nations Committee of Experts in
international tax cooperation.
Besides, DGT, in order to promote the exchange of best practices, maintains cooperation with
different international bodies1 and national administrations2.
Accordingly, and concerning OECD, DGT has participated in different conferences/workshops

in 2014 regarding, in particular "transfer price", VAT, corporate tax and income tax.
Similarly, a cooperation project is developed with OECD for 2016 and 2017, that will, in
particular i) support the implementation of international standards on tax transparency and
exchange of information ii) fight against tax base erosion and profit transfer and, iii) as part of an
initiative at the level of the African continent, develop statistics related to revenues, including
customs ones, that will be internationally comparable.
The activities within the OECD project, in particular of the component ii), should be
coordinated with those stated in this twinning regarding related themes.
Within the framework of CREDAF, DGT participated during 2014 in activities that are mainly
related to international tax treaties, internal audit and control of tax administrations, tax
expenditures or real estate taxation.
Regarding cooperation with national administrations, 251 officials of the DGT have benefited
from 26 training sessions in 2014. These seminars took place in Morocco, with the participation
of tax administration experts from France and the Netherlands on different aspects of tax
management, as well as abroad, trough study visits (France, Netherlands, Turkey, Japan, Malaysia
and South Korea).
Finally, DGT maintains a close collaboration with Maghreb, Middle East and Sub-Saharan
Africa3 countries. These exchanges included the organization of information visits demanded by
partner countries' tax administrations, in order to be informed about Moroccan experience in
various fields (particularly tax audit, information system, tax expenditures report production
process, DGT organization).
1
United Nations Economic and Social Commission for Western Asia (UNESCWA), OECD, CREDAF, IMF or AfDB.
2
France, Netherlands, Turkey, Saudi Arabia, Japan, Malaysia and South Korea.
3
Côte d'Ivoire and Burkina Faso in particular.
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3.3 Twinning's expected results
Component 1: A high quality tax administration at the service of users
Mandatory result 1.1: A high quality of service for users
Indicators:
• Public reception model is defined as a whole, number of reception services implemented in
the Regional Tax Directorates;
• Number of certificates delivered online;
• Number of options for online procedures (tax return and payments);
• % of online payments;
• Public satisfaction rate.
Mandatory result 1.2: Helping DGT users with their administrative procedures
Indicators:
• Number of procedures included in users electronic guide;
• Development of a reception and quality framework/frame of reference;
Component 2: Enhancing control of forced collection
Mandatory result 2.1: A modern and efficient forced collection management model has
been defined and implemented
Indicators:
• Strategies of collection management published;
• Tax compliance indicators (tax return and payments) increased;
• Decrease of arrears and accruals;
• Public accountant status secured in agreement with the control bodies;
• System of accountants' guarantee (surety/secured-bond and insurance.
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Mandatory result 2.2: Forced collection services are structured and operational
Indicators:
• Number of regional services of forced collection (RSFC) put in place;

• Procedure of recruiting staff and managers of RSFC defined and operational;
Mandatory result 2.3: A methodology of forced collection based on best practices is

implemented
Indicators:
• Procedures of forced collection documented, based on best European practices from at least
five member States;
• Number of staff of RSFC operational and trained.
Component 3: Strengthening the administration's capacity on tax audit
Mandatory result 3.1: A strengthened, optimized and de-materialized management of

internal and external crosschecking is implemented
Indicators:
• DGT's risk analysis system has improved;
• More than 50% of planned tax audits based on risk analysis system;
• An automatic and permanent exchange of information is established with various partners,
trough formal agreements.
Mandatory result 3.2: Effective methods of fighting against tax fraud have been
developed
Indicators:
• Use of ACL (accounting audit/verification software) and other tools for analyzing electronic
accounting data, secured and documented;
• Legal framework for invoicing/billing adopted;
• Efficient exercise of the right of recognition;
• Risk map of fraudulent operations integrated in the risk analysis system;
• Very Small Enterprises audit procedures integrated in the risk analysis system;
• Number of agreements signed with anti-fraud bodies/services;
• Penalty system based on the principle of proportionality defined and documented.
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Mandatory result 3.3: A frame of reference based on the best practices for developing
transfer pricing agreements is implemented
Indicators:
• Procedure of advance transfer pricing agreements documented and supported by adequate
and operational tools ;
• Availability of templates/canvas for drafting transfer pricing agreements by sectors, challenges
and risks;
• First group of negotiators trained;
• Frame of reference for database available.
3.4 Activities
Methodological remarks:
The activities presented below are indicative; other activities considered necessary to achieve the expected results and
objective of this project may be planned, as long as they contribute to the mandatory results.
In addition, the administrative performance should not only be a concept, but a measurable reality in order to
ensure whether the set goals have been achieved. Moreover, for each activity corresponding to an expected result, it
will be necessary to implement performance indicators that will measure the implementation of the main tasks, in
order to monitor/improve performance.
In addition to the general activities related to the launch and closing of the twinning project, a set
of activities is proposed, each of them contributing to achieve one mandatory result.
In total, in addition to the two general activities described below, 24 specific activities are
proposed.
3.4.1 General activities
In addition to the specific activities related to the three components of the twinning, two general
events will be organized in order to ensure the visibility of the project; one at the moment of
launching the project and the second at the end of it, in order to present the achieved results.
Besides, regular meetings of the steering committee will be held in order to ensure the
management of the project follow and assess the implementation of activities and prevent any
difficulties.
Activity 0.1: Project start and launching seminar
The first month will be devoted to start-up activities as well as to the entry into service of the
twinning resident advisor (TRA). The latter will recruit an assistant in accordance with the
adequate recruitment procedures and organize the launching seminar.
The launching seminar is mainly an external communication event.
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In parallel, it will also contribute to the internal communication towards the actors/stakeholders
of the project, raising awareness on the project's objectives, mandatory results and action plan, as
well as on their contribution to the different foreseen activities.
All stakeholders of the twining project will participate to this launching seminar.
It will end by a press conference and a press release.
It will last for a half a day and will be organized with the attendance of high level officials,
representing the MEF (DGT and DTEF (Directorate of Treasury and External Financing/CAP-
RSA), European State(s) and the European Union. It should take place during the first month of
the implementation of the project.
Experts:
Member State Expertise: TRA and Head of project
Activity 0.2: Mid-term Conference
This conference will be organized at the end of the first year of the twinning. It will allow to
assess the results achieved by the three components of the twinning during this first part, as well
as to mobilize all the stakeholders and institutional partners, such as the representatives from
EUD, MEF (DGT, DTEF, including CAP/RSA), the Head of project and TRA, as well as their
counterparts from the beneficiary administration, in order to ultimately achieve all mandatory
objectives.
Experts:
Activity 0.3: Closing seminar
This seminar will be organized during the last month of the twinning project's implementation
period, in order to publicly present and communicate the activities carried out, the achieved
results and formulate recommendations to ensure the sustainability of the twinning's
achievements.
Experts:
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3.4.2 Specific activities of the project
Component 1: A high quality tax administration at the service of users
Mandatory result 1.1: A high quality of service for users
Activity 1.1.1: Supporting the organization and functioning of a high quality

public reception
Objective Pursue the organization of public reception
Calendar M3 to M10
Concerned structures Directorate of Tax base, Collection and Legal Affairs (DTBCL),
Directorate of Resources and Information Systems (DRIS),
Modernization and communication departments, Regional Tax
Directorates (RTD)
Methodology The best practices of EU tax administrations (at least five) in terms
of public reception will be analyzed through a benchmark. Based
on this, an assessment of the solutions implemented in four
Regional Directorates will be carried out, associated with precise
recommendations, that will particularly focus on the following
issues:
• Recommended public reception procedures documented (area
of expertise, queue management system, links with the back
office, IT authorizations, delegation of signature, etc.);
• Promoting multidisciplinary profiles of staff;
• Suggesting a standard organization of the reception area and a
possible graphic charter;
• Defining of staff profiles and selection procedures for the
managers and staff in charge of reception by promoting
multidisciplinary skills;
• Developing a frame of reference for the purpose of certifying
the reception by an authorized external body.
In addition, a communication plan for the general public will be
established. The communication medium/content will be specified.
Objectively verifiable Number of services functioning according to the new procedures at

indicators the end of twinning.
Deliverables • A report about the best practices observed in at least five

member states;
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• Guide of public reception procedures;
• A note specifying the relations between front-office and back-
office;
• A framework document about the organization of relations with
taxpayers;
• A project of a frame of reference for certifying the reception;
• Communication medium/content.
Verification means Reports produced by RTD about reception
Hypothesis Administration's capacity to form reception teams based on proven

skills.
Ensuring the adequacy between the buildings and the
implementation of efficient reception services.
Activity 1.1.2: Improve the certificates' issuing system
Objectives Improve users satisfaction by optimizing:

- Treatment modalities of the different kinds of certificates ;
- Providing certificates online, by improving procedure with the
support of IT.
Calendar M7 to M9
Concerned structures DTBCL, DRIS, Modernization and communication departments,

Regional Tax Directorates (RTD)
Integration of a specific application to process and issue
Methodology
certificates.
An in-depth analysis of the typology and specificities the
numerous demands of certificate received by the Moroccan tax
services will be carried out. Based on this, all the services and
administrations involved with the issue of certificates (issuing or
using/demanding them) will be consulted in order to assess their
utility in relation to the incurred administrative costs.
It will then be decided, within the framework of the agreements
between DGT and these administrations, whether to maintain or
remove certificates and possible ways for improving the system.
As a result of this initial stage and for the certificates that will be
maintained, new simplified, harmonized and optimized procedures
will be defined.
In addition, a functional analysis aiming to create new IT
application/tolls to process/produce certificates, including
through automatic issuing, will be produced.
Finally, a communication plan for the general public will be
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developed. The communication medium/content will also be
developed
Objectively verifiable Number of consulted internal and external services;

objectives
Level of general public satisfaction according to external
observatory;
Number of certificates, removed, simplified, harmonized or
dematerialized and supported by the IT system.
Deliverables • Report on the typology and specificities of certificates;

• Draft agreement with administrations/services concerned by
certificates issuing;
• IT application devoted to certificates issuing;
• Technical specifications for the development of IT tools for
automatic and dematerialized certificates issuing;
• Frame of reference/manual of procedures for the specific
management of certificates issuing ;
• External communication medium/content;
• Program for developing specific applications for online
certificates processing and issuing.
Verification means Minutes of the internal and external technical consultation

meetings;
Minutes of deliverables approval;
Updated survey on public satisfaction.
Hypothesis Capacity to create a positive collaboration with other external

services concerned by certificates issuing.
Activity 1.1.3: Improve the system of online tax return and voluntary payment
Objectives Improve the electronic procedures of tax filing and online

spontaneous tax payment
Calendar M12 to M14
Concerned structures DTBCL, DRIS, Modernization and communication departments,

Baseline study of online procedures implemented.
Methodology
An in-depth analysis of the typology and specificities of tax return
and payment procedures will be carried out and a documentation
(physical and electronic), supporting the consultation of users'
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representatives, will be designed.
Following these consultations, simplified, harmonized and
optimized procedures of processing different type of tax return
and payment will be documented. They may contribute to a
diversification of the possible procedures of online payment
(payment by credit card, bank transfer, online direct payment...).
In addition, a functional analysis aiming to create IT tools, that
could facilitate online tax return and payment, will be produced in
the benefit of the IT departments of DGT.
Furthermore, a communication plan for the general public will be
developed. Communication medium/content will be produced,
that could be integrated to the tax administration website.
Finally, online procedures will be expanded to offer a global
online service: the unique tax account.
Objectively verifiable Number of tax return and payment procedures dematerialized;

objectives
Number of taxpayers having an electronic tax account;
Number of taxpayers doing their tax return online;
Number of taxpayers who pay their tax through a bank transfer,
credit card, online;
Percentage of total tax revenues collected online.
Deliverables • Baseline study of online procedures implemented;

• Draft agreement with administrations/services concerned by
online payment;
• Technical specifications for the development of IT tools;
• Frame of reference/manual specific to online procedures;
• External communication medium/content.
Verification means Monitoring tools to follow the development of online procedures
(Taxation Integrated System, TIS and SIMPL (online tax payment
and return platform)).
DGT annual report.
Hypothesis Capacity to create a positive collaboration with other external

services concerned by online payment procedures.
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Mandatory result 1.2: Assisting DGT users with their administrative procedures
Activity 1.2.1: Develop and integrate to the tax website an electronic guide to help users
with their procedures.
Objectives Better assist taxpayers in their administrative procedures by

providing, in the tax website, an electronic guide specifying the
processes and necessary supporting documents.
Assess and improve the quality of service provided by the call
center.
Calendar M14 to M18
Concerned structures DTBCL, Modernization and communication departments,

Firstly, a baseline study/inventory of services provided will be
Methodology
carried out.
Then, based on an analysis of results already achieved and best
international practices, an identification of tax and administrative
procedures requiring assistance to users will be carried out.
An analysis and documentation of procedures, prints and
supporting documents, will be with the objective of simplifying and
harmonizing administrative practices.
Then, in a second step, the expert will develop the
canvas/architecture of the electronic guide, providing support to
the webmaster.
Finally, the activity will focus on developing and diversifying
disseminations methods/instruments and communication tools, as
well as on putting in place a monitoring and updating system.
A functional analysis of the call center to upgrade it to international
standards will be carried out. .
Objectively verifiable Number of simplified, harmonized and dematerialized

objectives administrative services, included in the electronic guide.
Improvement of users' satisfaction.
Deliverables • Electronic guide on taxpayers procedures;

• Documentation for monitoring and updating website;
• Development of other information supports to users on their
procedures (leaflets, notes);
• Improvement plan of the call center ;
• External communication medium/content.
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Verification means Electronic guide and minutes of meetings and deliverables
approval.
Hypothesis Diversity of practices within DGT is minimized.

The issue related to enforceability/opposability of information
provided online is properly dealt with from a legal point of view.
Activity 1.2.2: Organize a study visit on public reception organization and quality of
service to taxpayers.
Objectives Conduct a study visit to one or more administrations of a Member

State in order to study the organization of public reception and
initiatives taken to improve and certified services to taxpayers.
Calendar M4
Concerned structures DTBCL, DRIS and Regional Tax Directorates (RTD)

Participants of DGT of Morocco: 3 participants x 1 mission (5
days)
Methodology TRA, Head of project of the partner country and their Moroccan
counterparts shall firstly proceed to the identification of the most
current issues for this visit.
After that, the administration to be visited will be selected based
on the objectives pursued by the Moroccan DGT and its own
situation.
Finally, the practical and logistical preparation of this mission will
be carried out.
Objectively verifiable Number of participants

objectives
Deliverables • Note on mission's objectives prepared by TRA to the attention

of the hosting country ;
• Study visit report.
Verification means Minutes of meetings and study visit report.
Hypothesis At least one of the visited administrations should have

characteristics similar to the Moroccan one.
20
Mandatory result 2.1: A modern and efficient forced collection management model
has been defined and implemented
Activity 2.1.1: Definition of forced collection strategies
Objective Clearly and coherently draw the framework within which falls
forced tax collection, assigned to DGT since 2004, in order to
adopt practices of failures prevention, promote a global quality
chain of tax base, audit, tax dispute, sanctions application and
define modern rules of forced collection.
Calendar M8 to M10
Concerned structures DTBCL, DRIS, Communication departments and Regional Tax

Directorates (RTD)
Methodology This activity aims, firstly, to analyses the weaknesses of the tax
base and audit, which often generate forced collection.
Then, experts will carry out a base line study on the situation of
collection in all its dimensions, by relying on the other studies
carried out in the framework of result 2.1.
After that, a global strategy of collection will be defined in
consultation with operational services by adopting an approach
based on risk analysis and by promoting a quality chain
integrating tax base, audit and tax dispute. The strategy will also
include the reinforcement of professionalization of staff involved
in collection and of the means/resources at their disposal.
Finally, an internal communication plan targeting officials of
operational services will be designed.
Objectively verifiable Evolution of the rates of the due amounts to be collected.
objectives
Deliverables • Study of the main weaknesses of tax base and audit that
generate a share of forced collection;
• General report about voluntary and forced collection and their
interconnections, based on an analyses of practices related to
tax base, audit and collection;
• A framework note about collection (voluntary and forced);
• Internal communication plan.
Verification means Relevant performance indicators (responsiveness to failures on

tax returns or payment, dispute, evolution of arrears, etc.).
21
Operational services chart.
Hypothesis Appropriation of strategic orientations by operational services in

the field will be a key success factor.
Activity 2.1.2: Preventing forced collection

Make forced collection an exception by seeking for preventive
Objective
solutions.
Calendar M2 to M7
Concerned structures DTBCL, DRIS, Directorate of Tax Audit (DTA) and Regional
Tax Directorates (RTD)
Looking for preventive solutions to forced collection will require
Methodology
analyzing the following ways of improvements:
• Analyzing the potential benefit of introducing the possibility of
partial payment of tax (without rejecting tax return and without
subsequent administrative taxation) and its impact at legislative
and administrative levels;
• Improve, within the framework of the taxation integrated
system, the control of the tax return system (responsiveness in
detection and reminding of defaulting taxpayers and
administrative taxation);
• Reinforce the control of payments, within this same
framework, by reminding, through TIS, defaulting taxpayers
with systematic application of sanctions;
• Analyze the legislative and administrative means of proceeding
with the removal of files and records of defaulting taxpayers
(dormant companies or without activity);
• In relation with the possibilities provided by the legal text and
the Dahir of accounting dating from 1967, give leeway to
collectors of the tax administration, such as the possibility to
negotiate payment plans and monitor their strict
implementation.
Default rate of voluntary tax return and payment.
Objectively verifiable
objectives Statistical evolution of disputes related to forced collection.
Deliverables • Report on each of the factors that generate forced collection,

accompanied by precise and operational recommendations;
• Descriptive note of the adjustments applied to the
administrative processes, optimizing the contribution of the tax
information system.
Verification means Monitoring tools in TIS;

DGT annual report;
22
Evolution of the rate of the due amounts to be collected.
Hypothesis Understanding of the challenges by all concerned actors of the

operational chain and their involvement/adherence to the
orientations proposed should be verified / ensured.
Activity 2.1.3: Ensure an efficient support to forced collection by TIS
Objective An efficient forced collection supported by TIS and extension of

TIS functionalities to forced collection.
Calendar M5 to M8
Concerned structures DTBCL, DRIS and Communication department.
Methodology Supporting forced collection will start by a thorough analysis of

TIS functionalities regarding voluntary and forced collection in
relation with:
• current or future needs (authorization of partial payment for
instance);
• mobilization of information4 (address/contact data updated
according to a procedure to be defined, creating a file dedicated
to property data, mobilization of information related to State
debts to companies for possible compensation with any tax
claim, dematerialized support to collection following tax audit,
integration and exploitation of other information collected in
the framework of the communication right, etc.);
• Design of IT applications allowing traceability and monitoring
of forced collection ;
• and tools for forced collection (authentication of debts, editing
of commands/bidding, recovery/collection actions or
guarantee, third party notification (TPN), list of different
warnings, as applications of waive debts or the risk of debt
limitation period, etc.).
Subsequently, design of IT applications allowing traceability and
monitoring of forced collection, as well as developing a risk
analysis tool supporting the decisions/choices of the public
accountant in terms of forced collection, supported by an
instrument of justification of his decisions/choices for controlling
bodies, will be necessary.
Evolution of the rate of the due amounts to be collected.
objectives
4
See also activity 3.1.2 on tax audit that sets out the mobilization of very useful data for forced collection (bank accounts,
files of companies and their partners, property files)
23
Deliverables • Analysis report of voluntary and forced collection
functionalities, accompanied by precise recommendations;
• Risk analysis table of tax arrears and description of a standard
document explaining the public accountant decisions/choices;
• Updated functional analysis enabling the development of new
tools to assist the accountant.
Verification means Evolution of TIS management tools

Internal or external audit reports
Hypothesis IT services are able to integrate new TIS functionalities.
Activity 2.1.4: Adapt the legal framework of collection
Objective Assessment of the legal framework at the disposal of DGT to

accomplish its mission of forced collection, accompanied by
recommendations.
Calendar M2 to M7
Concerned structures DTBCL, Directorate of Legislation, Studies and international

cooperation (DLSIC)
Methodology In order to better adapt the legal framework of collection, an

analysis of the legal environment of forced collection and its
adaptation to the requirements of an efficient forced collection
and an e-administration, should be carried out.
The legal arsenal of DGT will be compared to the one of five of
the best performing EU tax administrations.
The activity will continue with the organization of workshops as
part of a seminar on collection, in the benefit of DGT and, when
appropriate, other public administrations.
Finally, the recommendations of evolution will be developed,
particularly with regard to the Code of Public Debts Collection,
based on the priorities defined by DGT officials with support in
developing the draft law and/or amending the existing code.
Analysis report.
Recommendations.
objectives
Proposal of legal/regulatory modifications.
Deliverables • Gap analysis targeting the legal environment of forced
collection, accompanied by recommendations of the evolution
of the legal framework and amendments to the Code of Public
Debts Collection;
• Seminar materials (objectives, participants, methodology,
24
presentations);
• Proposals of legislative and/or regulatory modifications to the
Code of Public Debts Collection.
Verification means Reports/recommendations and draft legal texts.
Hypothesis Capacity to mobilize, beyond the DGT, all stakeholders of public

debts collection and convince the legislator and the General
Treasury of the Kingdom (GTK).
Activity 2.1.5: Develop a modern and balanced framework of responsibility of

public accountants and support its implementation
Objective Define a modern and balanced framework of accounting,

administrative and judicial responsibility of public accountants in
consultation with regulation, control bodies and other concerned
administrations and promote and support its implementation.
Calendar M13 to M19
Concerned structures DTBCL and DRIS
Methodology The development of a framework of public accountants'

responsibility will begin with an analysis of their status and
conditions of issuing the discharge for their management.
Attention will also be given in this regard to the conditions of
engaging their administrative, pecuniary or even criminal liability
(errors related to false public documents), in coordination with
GTK, Court of Auditors, Finance General Inspection (FGI) and
any other concerned public bodies.
The procedure of debt write-off (admission en non-valeur) will then
be analyzed to assess the rigor of decisions, as well as the degree of
protection of public accountants forced to make choices based on
financial issues and the cost of collection procedures, and promote
a more systematic of the procedure.
Complementary to a larger approach of risk analysis, a procedure
to give reasons for decisions taken by public accountants will be
defined and its traceability should be organized.
Based on this, a technical note will be drafted about the public
accountant status and the conditions of incurring/committing his
liability/responsibility, including recommendations and an
argument.
The in-depth study of practices in European financial
administrations will then allow identifying the characteristics of a
modern and efficient system that protects insurance and mutual
guarantee, taking into account Morocco's particularities.
25
Objectively verifiable Administrative procedures of tax debts clearance are described and
objectives legally secured.
The status of the public accountant and the conditions and
procedures of committing his liability/responsibility are updated in
agreement with control bodies.
A guarantee and insurance system for public accountants' risks has
been defined and the search for partnerships has been launched.
Deliverables • An analysis note of the rules determining the

accountability/liability of public accountants in Morocco;
• Report on debt write-off (admission en non-valeur) practices,
accompanied by recommendations;
• Recommendations' note for a draft status, modern and
balanced, of public accountants, in coordination with the Court
of Auditors and FGI (and in consultation with the other
concerned administrations) accompanied by arguments, to be
presented to decision makers;
• Note on proposals for traceability of decisions taken by public
accountants based on a risk analysis;
• A comparative report on insurance and mutual guarantee
systems of public accountants in the EU, with proposals for a
system adapted to Morocco's context.
Verification means Publication of administrative instructions for the procedures of tax

debts settlement.
Availability of the renewed draft status of public accountants.
Availability of a project of guarantee and insurance risk system of
public accountants.
Hypothesis The Court of Auditors, FGI and GTK are receptive to make
evolve the conditions for committing/incurring
responsibility/liability of public accountants (obligation of means
more than of results).
Mandatory result 2.2: Forced collection services are structured and operational.
Activity 2.2.1: Support the legal and administrative implementation of professional

regional departments of forced collection.
Objective Project to establish regional departments of forced collection

completed
26
Calendar M18 to M22
Concerned structures DTBCL, DLSIC and DRIS
Methodology Based on the assessment of achievements in implementing

solutions to establish structures devoted to forced collection, an
analysis of implemented operational framework in regional
departments of forced collection will be drafted and possible
recommendations for their adjustments will be made.
In order to facilitate the generalization of this initiative, experts
will support the drafting of a framework note, presenting the
positioning of a regional service of forced collection and its
operating methods.
Finally, it will be necessary to document the practical modalities of
this generalization.
Objectively verifiable Number of operational services of forced collection.
objectives Recommendations made.
Deliverables • Study on the legal framework of regional services of forced

collection in light of the experience acquired by DGT;
• Note describing the administrative operational framework of
services specialized in recovery of sums due (rules governing
competencies, transfer of files and contacts, transfer of
collection responsibility, etc.);
• Note about the process of generalization.
Verification means Reports, notes.

Logistics aspects.
Hypothesis
Availability and capacity to mobilize all required skills of staff and
mangers of all RTD.
Activity 2.2.2: Upgrade human resources management with a stimulating statutory

framework for forced collection
Adopt a new approach based on specialization on forced
Objective
collection.
Specify the prerequisites in quantitative and qualitative terms.
Calendar M12 to M16
Concerned structures DTBCL, DRIS and RTD

The upgrade of human resources working in forced collection will
Methodology
be carried out by:
• Gathering literature about human resources management
approaches of various EU countries;
27
• Supporting the drafting of the statute of forced collection
manager;
• Defining job profile for staff assigned to collection regional
services, specifying the selection procedure;
• Explore ways to incentive human resources assigned to forced
collection.
Objectively verifiable Statute of staff in charge of forced collection drafted
objectives
Deliverables • Draft of statute of forced collection officials;

• Note detailing a standard job profile for staff assigned to forced
collection and the selection procedure;
• Note on a motivating system for managers and staff of forced
collection regional services.
Verification means Overview of the implementation of a first phase of regional forced
collection services.
Hypothesis The Ministry of Civil Service, Budget Directorate and GTK

support the project.
Mandatory result 2.3: A methodology of forced collection based on best practices is

implemented
Activity 2.3.1: Defining a forced collection methodology
Objective Support the drafting of a guide on forced collection management
Calendar M12 to M16
Concerned structures DTBCL, DLSIC, RTD and Modernization department.
Methodology Based on the analysis of the legal and administrative framework of

forced collection (see activity 2.1.4), of best practices of EU tax or
financial administrations, assist the drafting of a guide on forced
collection relying on reengineering of the most sensitive processes
or those that have been highly impacted by the deployment of
TIS.
In consultation with other concerned administrations, notification
of documents/acts will have to be secured and harmonize the
procedures of.
Finally, organization and methods of forced collection
assistance/cooperation between tax administrations (art. 27 of the
OECD Model Convention) will be documented based on
generally accepted practices in the EU countries.
28
Procedures related to forced collection are rigorously documented.
objectives
Deliverables • Forced collection guide;

• Note on joint methods of recovery acts notification (notably,
bailiffs);
• Note on organization and methods of forced collection
assistance/cooperation between tax administrations.
Verification means Forced collection guide approved.
Hypothesis Coordination with the different works entrusted to the

modernization department.
Good command of the techniques related to procedures
reengineering.
Good cooperation with all concerned administrations and bodies.
Activity 2.3.2: Ensure professionalization of staff through training

Develop a perfect control of forced collection and of the new
Objective
tools introduced.
Calendar M16 to M20
Concerned structures DTBCL and Human Resources Administration.
Methodology At the beginning of this activity, experts will have to analyze

forced collection specific training needs, then identify, with the
beneficiary administration, the target group and prepare a training
plan based in the needs identified.
Then, the logistics will have to be specified (training room,
invitation to participants...).
The experts will have to prepare training material and have them
approved by the beneficiary administration.
Finally, the experts will have to deliver that training sessions.
Objectively verifiable 100% of staff assigned to experimental forced collection regional

objectives services have been trained.
The deployment plan of forced collection regional services is
accompanied by a specific training plan.
Deliverables • Forced collection training material;

• Training test evaluation report.
29
Verification means Overview of the first phase of forced collection regional services
implementation.
Availability of forced collection regional services deployment plan.
Hypothesis Capacity of DGT training centers to integrate these trainings in

their annual program.
Activity 2.3.3: Organize a study visit on collection general organization and legal
framework
Objective Organize a study visit about the general organization of collection

and about its legal framework in one or more countries where the
quality of collection is recognized.
Calendar M20
Concerned structures DTBCL, DRIS and RTD

Morocco DGT participants: 3 participants x 1 mission of five days
After that, the administration to be visited will be selected based on
the objectives pursued by the Moroccan DGT.
be carried out.
Number of participants
objectives

• Guide about best practices observed in EU of general
organization and legal framework of collection;
Verification means • Study visit report.
Hypothesis Good understanding of Moroccan delegation expectations by

hosting country(ies).
30
Mandatory result 3.1: A strengthened, optimized and de-materialized management

of internal and external crosschecking is implemented
Activity 3.1.1: Systematize mobilization and operation of internal and external

crosschecking to strengthen risk analysis, quality and objectivity of
fiscal audit programming.
Objective Strengthening systematic mobilization of internal and external

information and its most efficient operation in the framework of a
computer/information system.
Calendar M4 to M8
Concerned structures Tax Audit Directorate (TAD), DTBCL, DRIS and RTD
This activity will begin with a comprehensive inventory of
Methodology
collection and processing methods of internal and external
information in DGT.
Then, an analysis of the rights of recognition and communication,
as well as of the information exchange system put in place
between DGT, GTK, Customs Administration (Administration des
Douanes et des Impôts Indirects, ADII), foreign exchange Bureau (Office
des Changes) and social security fund (Caisse Nationale de Sécurité
Sociale, CNSS), will be carried out.
In a second stage, the expert will develop a methodology of data
processing within the framework of a risk analysis system, based
on best international practices and taking into account the
experiences already carried out by DGT.
In addition, the expert will help drafting the technical
specifications to develop an integrated crosschecking system by:
• Designing solutions for identifying/reverencing collected
information;
• Elaborating methods for reprocessing collected
information to make them comparable.
Finally, this activity will be completed with an analysis of the
prerequisites for the upcoming automatic exchanges of
information on bank accounts balance (OECD works).
Risk analysis system improved/enriched and allowing tax audit
planning.
objectives
The exercise of the right of recognition is specified and
supported/ruled by administrative procedures.
Deliverables • Inventory of internal and external information sources with
31
their conditions of use in a risk analysis system;
• Technical note about the prerequisites of the upcoming
automatic exchanges of information on bank accounts balance
(OECD works).
• Note containing the proposals to be integrated in the
specifications related to crosschecking integrated system.
Verification means Documentation related to the risk-analysis approach for external

tax audit planning.
Tools for managing TIS.
Effective application of the right of recognition and the right of
Hypothesis
examination.
Availability of all required or desired data in a form allowing the
automatic constitution of databases.
Activity 3.1.2: Organize the processing/use of other documentary/information

sources
Objective Enrich/develop risk analysis system dedicated to tax audit by

mobilizing various documentary sources, other than tax ones.
Calendar M9 to M16
Concerned structures TAD, DTBCL and DRIS

This activity will be carried out by implementing the following
Methodology
four actions :
• First of all, and in close cooperation with the Central Bank, a
study will be carried out to analyze the feasibility of a
permanently updated national database of bank accounts
allowing to monitor the creation and closing of accounts and,
therefore, have a better knowledge of financial transactions,
while anticipating the automatic upcoming exchanges of
information on bank accounts balances, in accordance with
OECD orientations;
• Then, an analysis will be carried out on the possibility of having
an electronic database of companies, groups of companies and
their main managers, in order to have a global approach to tax
audit, be able to detect unusual practices of shell companies
creation and react quickly;
• After that, by examining the implementation of the data
exchange system introduced by the 2014 Finance Act, based on
international best practices;
• Finally, this activity will be completed by analyzing the
conditions and procedures of creating an electronic database
on assets, based on registering data available internally available
32
and on external information sources (car registration, cadaster
and property registry, etc.).
Objectively verifiable The risk analysis system for tax audit is enriched/developed with
objectives information on documentary sources on assets or related to
company's life cycle.
Deliverables • Analysis report of each of the issues addressed (above);

• Functional analysis in order to create an electronic database
and methodological document on the modalities of data
enrichment;
• Corresponding technical specifications.
Verification means Documents of risk analysis approach for external tax audit
programming.
Tools for managing TIS.
Hypothesis Improvement of the rate of use of the banking system.

Availability of data and ability to integrate them into the risk
analysis system.
Capacity to convince external bodies of the interest and possible
need of accompany DGT in this process.
Mandatory result 3.2: Effective methods to fight against tax fraud are developed
Activity 3.2.1: Provide a comprehensive support to computerized accountings

verification/control
Objective Strengthen the verification of computerized accountings.
Calendar M4 to M12
Concerned structures TAD, DRIS and RTD (verification services)
Methodology The comprehensive support to computerized accountings

verification will begin by analyzing the legislative and regulatory
framework of verification, and by formulating proposals likely to
strengthen the efficiency of DGT verification, while fixing an
adequate level of rights and obligations for taxpayers.
Developing possible draft laws as well as drafting a framework
note on computerized accountings verification procedures will
also benefit from a specific assistance.
Analyzing the feasibility of a specialized structure on
computerized accountings systems (accounting software, cash
registers, etc.) will also allow to make detailed proposals regarding
33
fields of activity (technical and methodological expertise, support
to verification agents), structure, required means/resources, and
internal and external connections.
Finally, an optimized use of ACL and transfer of knowhow in
detection and fight against fraudulent operations will be
implemented.
Searching for more simple methods and tools for analyzing
accounting data communicated by companies used in various EU
tax administrations (at least five) will facilitate the process of
verifying computerized accountings.
Use of ACL and other tools for analyzing computerized
accounting data is legally secured and technically documented.
objectives
Fraudulent operations cartography enriches risk analysis and
supports the efficient fight against the most severe frauds.
The principle of sanction proportionality is effectively applied and
documented.
Deliverables • Report of the analysis of the legal framework of computerized
accounting;
• A framework note on computerized accounting verifications
and about the rights and obligations of verified taxpayers is
produced;
• Draft framework note for the implementation and functioning
of a specialized structure on computerized accounting systems;
• Guide of ACL user-verifying agent containing practical
methods of detecting and proving fraudulent operations;
• Training module for ACL verification;
• Functional analysis for the adoption of tools adapted to DGT
situation for the processing of accounting data, communicated
by verified companies, in order to choose an existing
application or develop a specific one.
Verification means Dissemination of a framework note about computerized

accounting verification.
Dissemination of a guide on ACL user-verifying agent.
DGT training plan and overview/monitoring of its
implementation.
Availability and exploitation of the report the development of a
specialized service.
Hypothesis Understanding of the issues and challenges by private companies.
34
Activity 3.2.2: Strengthening and implementing the invoicing rules and the
exercise of the right of recognition (droit de constatation)
Objective Strengthened invoicing rules and an efficient practice of the right

of recognition as a condition for a good quality tax audit
Calendar M15 to M21
Concerned structures TAD, DLSIC, DRIS and Communication department
Methodology Analyzing the current legal framework regarding invoicing in

relation to EU directives of 12/20/2001 and 07/13/2010, in order
to identify the possible gaps and recommend the necessary
amendments in order to favor efficiency and simplicity for
companies.
It will then be necessary to provide assistance for the drafting of a
law on invoicing and support an audit on the practice of the right
of recognition, with recommendations for improving the system at
legislative and administrative levels.
The drafting of a framework note on invoicing rules and on the
exercise of the right of recognition will then be supported.
Sharing successful experiences of EU member states.
Supporting the development of an exchange of best specific

practices.
Objectively verifiable The new legal framework of invoicing is defined and proposed to
objectives the Parliament
The exercise of the right of recognition is effective.
Deliverables • Note on the gaps between the invoicing rules of the EU and
Morocco and on possible suitable developments;
• Note of the internal audit on the practice of the right of
recognition;
• Framework note on invoicing and the right of recognition;
• Training Module on invoicing and the right of recognition;
• Note on evaluation of a test training with recommendations for
possible adjustments;
• Communication plan and content for entrepreneurs.
Verification means Proposals for reform of the legal framework of invoicing rules and
of the exercise of the right of recognition approved by DGT.
Report/transcript of parliamentary debates.
35
Tax audit management tools.
DGT annual report.
Hypothesis Positive response from the parliament to a symbolic process of

convergence towards the acquis communautaire.
Understanding of the challenges by companies, taking into account
the demonstrated willingness to limit new constraints and
minimize their cost.
Activity 3.2.3: Taking into account the specificities of auditing very small
businesses (VSBs)
Objective Improving the accounting environment of VSBs under the

actual/direct tax scheme and adapting the procedures of tax audit
to their management capacities in an approach to deter them from
fraud and reduce the informal economy.
Calendar M13 to M21
Concerned structures TAD, DLSIC, DRIS and RTD
Methodology Taking into account the specificities of auditing VSBs requires the
following actions:
• Comparative study on the accounting and tax obligations of
VSBs in various EU countries and Morocco, accompanied by
recommendations for approximation of obligations of the
Commercial Code and the General Tax Code, and in any other
field that may contribute to a better use of accounting and
foster tax compliance;
• Comparative study on the specific procedures of VSBs
auditing (frequency, possible specific procedures, investigation
methods, etc.) accompanied by recommendations for
Morocco;
• Asist for the definition of a computer-assisted methodology of
audit on the basis of documents, allowing adequate support to
VSBs;
• Exchange and integration of the best practices observed in the
EU;
• Support to the development of customized training modules;
• Support to the organization of test training sessions and their
evaluation.
Objectively verifiable Tax audit procedures of VSBs, based on realistic accounting
objectives obligations, are defined and achievable.
The procedures of a firm’s control of VSBs supported by risk-
analysis methods are documented and achievable.
The training plan for the staff concerned is established and
36
foresees a realistic but ambitious schedule.
Deliverables • Comparative study of accounting and tax obligations and

methods of audit on the spot of VSBs, accompanied by
recommendations for Morocco;
• Assistance with the drafting of laws on accounting and tax
obligations of VSBs and on the appropriate audit modalities;
• Methodological note on computer-assisted VSBs firms works;
• Framework note on the accounting environment of VSBs and
the consequences with regard to their audit methods (external
or based on documents);
• Customized training modules.
Verification means Availability and exploitation of benchmark reports on the

accounting and tax obligations and audit procedures of the VSBs;
Draft Finance Act;
Publication of the framework note;
DGT vocational training plan.
Hypothesis Business representatives, and especially the professional

associations, share the objectives of increasing tax compliance, of
improving the management modes of VSBs and of respecting fair
competition.
Activity 3.2.4: Developing a typology/classification of serious frauds and

specifying the ways of detection and fight against
Objective Mapping of the most serious frauds.
Calendar M5 to M8
Concerned structures TAD and DRIS
Methodology This activity will start by analyzing the tax and accounting
environment and its implications for the convergence process
towards the EU acquis in the framework of the 2008 "Advanced
Status".
Then, experts will contribute to the enrichment of the risk analysis
system currently being developed, by mapping the most aggressive
frauds for public finances, together with the development of an
efficient methodology of prevention and fight against fraud.
Finally, this activity will end with the organization of an exchange
of best practices in the benefit of the staff in charge of tax audit.
37
Objectively verifiable Mapping of the most serious tax frauds is documented, allowing
objectives its update.
Based on this, the risk-analysis system dedicated to tax audit is
enhanced.
Deliverables • Benchmark study of the methods of mapping of risks and

serious tax frauds;
• Mapping of the most serious tax frauds including the ways to
better control these risks (detection, prevention and fight
against their effects);
• Functional analysis for integrating fraud mapping elements in
the risk-analysis system dedicated to tax audit.
Verification means Availability of mapping in the TAD.

Functional description of the risk-analysis system dedicated to tax
audit.
Hypothesis Availability of the necessary information and capacity to

permanently update it.
Activity 3.2.5: Developing the methods to fight against the most serious frauds
Objective Providing the DGT with a legal framework and an organizational

structure that allow to fight efficiently against the most serious
frauds.
Calendar M9 to M15
Concerned structures TAD

This activity will be structured around the following actions:
Methodology
• Analyzing the legislative and regulatory framework available to
DGT to fight against organized fraud and identify possible
developments;
• Analyzing the interactions with other bodies involved in the
fight against organized fraud (judicial and / or financial police,
customs, etc.);
• Studying a national and regional structuring of the fight against
organized fraud;
• Making detailed proposals adapted to DGT;
• Providing assistance to the development of a communication
plan and the associated content.
Objectively verifiable Proposal of a legal framework for strengthening fight against tax
objectives fraud.
Procedures of cooperation with other bodies involved in the fight
38
against fraud, documented.
Approval and documentation of the structuring of an operational
service that fights against the most serious frauds.
Deliverables • Notes of proposals for developing the legislative and regulatory

framework in which should conducted fight against the most
serious tax frauds in Morocco;
• Presentation material of challenges, objectives, organization and
methods to fight against the most serious frauds;
• Framework-document describing the possible structuring, links
and methods of a unit in charge of the fight against the most
serious frauds and some forms of informal economy;
• Documentation on the procedures for cooperating with other
public bodies involved in the fight against fraud.
Verification means Proposals of measures to fight against the most serious tax frauds
approved by DGT.
Agreements of cooperation between public bodies concerned with
the fight against fraud.
Availability and use of the framework-document on structuring of
the fight against the most serious frauds at DGT.
Hypothesis Capacity to convince public authorities of the challenges related to

fight against organized fraud and some forms of informal
economy.
Activity 3.2.6: Introducing the principle of proportionality in the application of the

tax and criminal penalties system
Objective Strengthening the preventive methods to fight against tax frauds.
Calendar M18 to M24
Concerned structures TAD and DLSIC
Methodology In this activity, the first step will be to analyze the legislative and
regulatory framework of tax penalties for tax offenses and of the
fight against the most serious frauds.
This will enable to develop the proposals to modify the legislative
and regulatory framework of tax penalties for tax offenses and of
the fight against the most serious frauds in Morocco.
Then, documentation on the methodology to apply tax or criminal
penalties to the most serious frauds (evaluation grid, fraud
characteristics, reason, collection of criminal evidence, transaction
39
selective procedure) will be produced. The activity will analyze the
possibility of creating reduced sanction for offenses of good faith,
rectified by taxpayers (particularly corrective return), in order to
simplify tax adjustment procedures and collect quicker back taxes.
Finally a communication plan for the general public and its
associated material will be developed. The content of the
communication plan will be specified.
Objectively verifiable Modalities of implementation of the tax and criminal penalties

objectives system, based on the principle of proportionality, are documented.
The necessary changes in the legal framework are identified and
the new draft provisions are developed.
Deliverables • Note of proposals amending the legislative and regulatory

framework of penalties of the most serious tax frauds in
Morocco, at administrative and criminal levels;
• Methodological notes (tax penalty, criminal penalty, penalties
and procedures alleviated in case of good faith) for the
examination of the records of tax or criminal penalties;
• Communication plan and tools for the public.
Verification means Availability of a consolidated documentation on the new proposed
system of penalties.
Proposals on measures related to the proportionality of tax and
criminal penalties approved by DGT.
Capacity to convince the authorities of the need for a strict
Hypothesis
application of the principle of proportionality of tax and criminal
penalties.
Activity 3.2.7: Organizing a study visit on the organization and ways to fight against
the most serious frauds
Objective Conducting a study visit in one or more tax administrations of a

member State to learn about the ways in which the fight against
the most serious fraud is organized, about the methods and about
the resources allocated to it.
Calendar M21
Concerned structures Participants of DGT of Morocco: 5 participants x 1 mission of 5

days
TAD and RTD
40
situation.
be carried out.
objectives

Verification means Study visit report
Hypothesis Capacity of the partner administrations (comparable to Morocco)

to host a delegation and respond to the objectives of the mission.
Activity 3.2.8: Organizing a seminar for officials in charge of tax audit on

strengthening methods of fight against fraud
Objective Creating a consensus on principles of action to strengthen fight

against tax frauds.
Calendar M22
Concerned structures TAD, DRIS and RTD
Methodology Based on the twinning works in tax audit, three short-term

experts, having participated to these works, will have the
responsibility of doing an overview and produced presentation
material for a concluding seminar on orientations to strengthen
tax audit.
They will propose topics for discussion during a workshop, in
order to involve all national and regional officials of tax audit, in
the definition of an updated policy of tax audit.
The presentation material, the minutes of the debates and the
evaluation of the seminar by participants will, with the other
deliverables of component 3, constitute for DGT the framework
of a strategy document on tax audit, which will be produced as an
extension of the twinning.
Objectively verifiable Framework note on the policy of strengthening the fight against
objectives tax fraud.
Number of participants.
41
Deliverables • Summary document on the achievements of component 3
(improvements in risk analysis, framework and exercise of the
right of recognition, methods to fight against fraud based on
taxpayers segmentation, application of tax and criminal
penalties) and on the orientations of a policy to strengthen fight
against fraud;
• Agenda of the seminar, adopted methodology, presentation
material;
• Meeting minutes accompanied by an analysis of evaluation by
participants.
Verification means Minutes of meetings.

List of participants.
Summary of the evaluation of seminar by participants.
Hypothesis The participants understand and share the elements of a policy to

strengthen the fight against tax fraud.
Mandatory result 3.3: A frame of reference, based on the best practices for
developing transfer pricing agreements, is implemented
Activity 3.3.1: Implementing an advance pricing agreement practice based

on international best experiences
Objective Having a reference frame based on international best practices for

the development of transfer pricing agreements.
Calendar M2 to M7
Concerned structures TAD, DLSIC and DRIS

The preparation of a frame of reference of transfer pricing based
Methodology
on best practices will require the following actions:
• Analyzing, in the light of the applicable rules in Morocco, the
essential data and those that can be mobilized, for the
examination of applications for advance transfer pricing
agreement;
• Defining the mode of creation and use of these databases;
• Documenting the methods of processing these applications
(analysis tools, negotiation methods, procedures of agreement
and consequences, administrative assistance, international
treaties/conventions);
• Constituting a group of negotiators and organizing exchanges
of best practices of the EU;
• Supporting an external communication action.
42
The procedure of advance transfer pricing agreement is
documented, supported by adequate tools, and operational.
objectives
Deliverables • Guide of the of advance transfer pricing agreement as a

pedagogical tool to train negotiators;
• External communication material.
Verification means Availability and dissemination of the guide on advance transfer

pricing agreement.
DGT training plan and training evaluation.
DGT activity report.
Hypothesis DGT agrees with private sector to develop the partnership and
prevent disputes on territoriality of profits.
Effective coordination among tax administrations at international
level.
Activity 3.3.2: Creating a database of transfer pricing based on best international

practices
Objective Creating a database by sectors and according to each sector's

specific risks.
Calendar M6 to M16
Concerned structures TAD, DLSIC and DRIS

The creation of a database of the transfer pricing will be based on
Methodology
the following actions:
• Making baseline study and a critical review of the current
situation in Morocco;
• Identifying the strengths to capitalize on and the weaknesses
that can be subject to exchanges;
• Developing a frame of reference that allows capitalizing on
what already exists and integrates observed good practices.
Objectively verifiable System implemented, incorporating the updating and adaptation
objectives mechanism of the conventions.
Deliverables • Note specifying the modalities of exchanging and sharing

databases.
Verification means DGT activity report.

Number of sectoral databases.
Hypothesis An increasingly demanding international environment in terms of
43
transparency of international economic and financial relations.
Activity 3.3.3: Organizing a study visit on the preparation of transfer pricing
Objective Conducting a study visit in one or more tax administrations of

member States to learn about the best practices in preparing
advance pricing agreements.
Calendar M17 to M18
Concerned structures Participants of DGT of Morocco: 5 participants x 1 mission of 5

days.
TAD and DLSIC
situation.
be carried out.
objectives

Verification means • Study visit report.
Hypothesis Capacity of the partner administrations (comparable to Morocco)

to host a delegation and share experiences.
44
3.4.3 Inputs from the twin administration of the Member State
The working language of the twinning project is French or English.

A specific budget is foreseen for translation and interpreting, in case the partner would not have Francophone
experts for the implementation of certain activities.
In addition, taking into account the existence of a specific budget for translation and in order
to facilitate the monitoring of the project, all the contractual documents, and the ones related
to the implementation/monitoring of the project (twinning contract, interim and final reports),
a well as all the deliverables, will be produced in French.
The working week in Morocco begins on Monday and ends on Friday.
Profile and tasks of the Head of project
The Head of project should be a high rank civil servant or of assimilated status, able to an
operational dialogue and obtain the required political support. Therefore, he cannot therefore be
from a mandated body. The Head of project from the Member State is not an advisor but the
person who leads the implementation of the project.
The Head of project will be in charge of coordinating activities and disseminating project
information among stakeholders. He will also take part in discussions with senior officials,
present and defend the expected inputs and deliverables, manage the project team, prepare
project management reports, help in resolving any potential problem related to the
implementation and assist the TRA to ensure a harmonious implementation of project activities.
The Head of project will at least dedicate three days per month to the project from the
headquarters of his administration. He will also have to carry out a visit per trimester in the
beneficiary country, in order to coordinate, from the member State side, the steering committee,
which will meet in Rabat every 3 months.
The Head of project will carry out his duties for the entire duration of the project, which is 24
months.
The Head of project profile:
The Head of project should be a senior official with at least 15 years of professional experience,
including 5 years of administrative management experience;
A minimum of 10 years of experience in the field of taxation;
Sufficient technical skills in the legislative and regulatory field of taxation in member States and in
the EU Acquis and best practices in this domain;
Specific experience in managing projects, especially projects funded by the EU such as twinning,
will be considered as an advantage.
Strong leadership and good capacity to solve problems;
Good communication capacity at institutional and administrative levels.
45
Tasks of the Head of project
He/she will be responsible for the overall coordination, methodological supervision and
monitoring of the project;
He/she will be responsible for the preparation of project reports, with the assistance of the TRA;
He/she will be responsible for the achievement - in time - of the mandatory results of the
project;
He/she will co-chair the Steering Committee of the project;
He/she will provide technical advice and analysis, including legislative, if necessary;
He/she will work in close coordination with the TRA;
He/she shall be responsible for submitting to the CAP-RSA (with a copy to the Delegation of
the EU in Rabat) the interim quarterly reports related to the project.
Profile and tasks of the TRA
The TRA (Twinning Resident Advisor) will be based full time in Morocco for the entire duration
of the project, which is 24 months:
TRA Profile:
o The TRA will be a senior official ; with a good;
o University education with good knowledge of tax law;
o Versatile/polyvalent experience of at least 10 years in tax field;
o Extensive knowledge of EU Directives on taxation;
o Knowledge and experience in the field of tax audit ;
o Experience of EU cooperation, preferably in the field of twinning and/or with the MEDA
countries, will be considered as an advantage
o Significant experience in teamwork in design, implementation, monitoring and/or evaluation
of projects;
o Experience in change management and innovation.
o A dynamism and personal authority within the contracting Administration sufficient to
mobilize the necessary expertise and animate a high level team of short-term experts, and to
achieve all the expected results;
o Excellent capacity in written and oral communication;
o Command of French is desirable.
The tasks of the TRA:

The TRA will accompany the implementation of the various project components.
46
He/She will assist and advice the representatives of the partner institution in the beneficiary
country where he will be posted. He will respond to the Head of project of the Member State
regarding the implementation of the tasks that will be given to him.
He/she will assist the various beneficiary entities with the management and execution of the
project.
As such, he/she will work on a daily bases with DGT's interlocutors to:
o implement the project and coordinate the various interventions of experts;
o ensure the continuity of project implementation with his/her Moroccan counterpart (See
below, 6.2), his/her interlocutors in the various beneficiary entities, the short and medium
term experts, the two Head of project, respectively the Moroccan and the member State one,
and with the CAP-RSA.
The TRA will assist the counterparts and correspondents in defining the detailed content of the
twinning project activities (especially those requiring preliminary work of expertise) and will
provide information on the profiles of the Member State experts, who will be responsible for
activities implementation.
He/she will be responsible for project logistics in relation with CAP-RSA and will, in particular,
ensure the good preparation and organization of study visits that beneficiaries will carry out in
the European Union.
The TRA will ensure the administrative management of the project, particularly the team of
experts and will inform the DGT and the Head of Project of the Member State about the
twinning's progress.
He/she will monitor budget implementation and the schedule of the operations.
He/she will have a crucial involvement in the development, implementation, planning and
monitoring of activities.
He/she will have to organize the quarterly meetings of the Steering Committee (See below 6.3)
which will be jointly headed by the two Heads of Project. This steering committee will review the
progress of the project in relation to the expected results.
The TRA will actively participate and coordinate the activities carried out by short/medium term
experts with regard to:
o Appointing committees, commissions and working groups necessary for the good
implementation of the project;
o Carrying out baseline studies, technical assistance and implementing plans and guidelines
necessary for the good implementation of the twinning;
o Organizing and animating awareness rising, work and training workshops.
He/she will assist the Head of Project in submitting the project quarterly reports and final report
to the CAP-RSA (and a copy of these reports to the EU Delegation in Morocco).
He/she will contribute to the drafting of project reports.
47
Profile and tasks of the TRA assistant
The TRA will be assisted by a full-time assistant who will be locally recruited, after the award of
the project/twining contract and will be paid on the twinning contract budget, in accordance with
the standard rules.
The TRA's assistant should demonstrate the required competencies in terms of secretariat,
project management assistance, as well as a good command of French, Arabic and if necessary,
English.
Short-term experts profile and tasks
The TRA will be assisted by short-term experts so that the entire spectrum of the required
expertise will be covered. Short-term experts will be qualified experts who, able to provide the
necessary skills for carrying out the project activities.
Short-term experts profile:

o A university degree (High school degree + 5 years) in a field relevant with his intervention or a
professional experience of at least 10 years in these areas;
o A minimum of 5 years professional experience in their specific field;
o Preferably, an experience as an expert in the implementation of cooperation projects;
o Command of French is desirable.
Short-term experts tasks:

o Providing technical inputs in specific areas of the project implementation, including the
production of technical, methodological and regulatory documents; organizing training and
coaching workshops, drawing up pedagogical and methodological materials according to the
terms of reference prepared by the TRA before the start of each mission;
o Ensuring coordination with TRA, TRA counterpart and the manager of the component in the
beneficiary administration;
o Reporting to the TRA (obligation to present an activity report at the end of each mission).
48
Short Term Experts (STE) should demonstrate a specific professional qualification in relation to
the intervention fields, according to the following table:
Fields Qualification
Tax audit Control of risk-analysis methods applied to the programming of
tax audits and the establishment of the necessary databases.
Thorough knowledge of computerized methods of accounting
audit and IT tools supporting them (ACL and others).
Excellent command of advance transfer pricing agreements and
databases to be mobilize.
Experience in the procedures and the structuring of fight against
the most serious frauds (including breaching of invoicing rules).
Capacity to define a system of penalties according to the
principle of proportionality.
Organization Knowledge of the functioning of a tax administration involving

several stakeholders, inside and outside it.
Demonstrated experience in the design and implementation of
coordination mechanisms.
Experience in drafting procedure manuals.
Experience in terms of organizing processes and operations.
Training management Knowledge of profiles for training and trainers in the field of
taxation.
Experience in the implementation and monitoring of training
plans, experience in the evaluation of vocational training.
Indicators of management Knowledge on management control and on definition of
control management control indicators, particularly in the areas of tax
audit and collection.
Experience in the definition and use of management control
indicators, experience in the methods of data collection and
analysis, experience in preparing synthetic scoreboards.
Taxation Knowledge and control of managerial and technical aspects of
taxation.
Experience in coordination of works related to tax reforms,
experience in the reform and modernization of public finances.
Risk control Experience in the organization of risk control activities.
Collection Knowledge about organization, supervision and control of
collection-related tasks (tax base, audit and legal disputes).
Excellent knowledge of legal collection methods.
Experience in formulating collection strategies.
Experience in collection regulation. Experience in drafting
procedures.
Experience in quality audit.
Communication Knowledge in modern communication techniques applied to
public administrations.
Experience in communication in the tax area. Experience in the
development of communication plans. Experience in the
development of communication tools.
Administrative reforms Knowledge in institutional support. Knowledge about public
49
administrations reform and in particular those concerning tax
administrations in Europe and worldwide.
Information systems Knowledge of tax-related databases.
Knowledge in design of IT architecture and infrastructures.
Experience in defining needs on information and data systems.
Experience in the creation and updating of tax and assets
database.
Experience in the development of computer applications.
50
4 INSTITUTIONAL FRAMEWORK
Twinning falls within the following institutional framework:
4.1 Directorate General of Taxes - Ministry of Economy and Finance
This twinning, benefiting DGT, is one of the twinning projects funded by the additional
envelope of the Morocco-European Union program "Hakama".
For this twinning, the contracting authority will be the Ministry of Economy and Finance of the
Kingdom of Morocco.
The preparation, implementation and monitoring of twinning, and the possible coordination with
TAIEX and SIGMA instruments are entrusted to the CAP-RSA, which is, from now on, in
charge of the implementation of all institutional twinning projects, as part of the cooperation
between the EU and Morocco.
The Ministry of Economy and Finance, specifically the Directorate-General of Taxes (DGT), is
the beneficiary of this twinning project, which will mainly benefit its structures, that constitute
the tax administration.
Presentation of DGT:
DGT's total workforce is 4735 employees distributed as follows:
- Central Administration: 568 (12%)
- External/local services: 4167 (88%)
Central directorates
The DGT is managed by a Director-General and is composed, at central level, of three
directorates "activity", one "support" directorate, and a division of Audit and Inspection.
Directorates of "Activity" represent the areas of expertise through:
• Directorate of legislation, studies and international cooperation;
• Directorate of tax base, collection and legal affairs;
• Directorate of tax audit.
The Directorate of resources and the information system provides the different entities of DGT
with the necessary resources and infrastructure for an adequate running of their missions.
The Division of Audit and Inspection is managed by an inspector of finance assisted by eight
inspectors and eight officials in charge of inspection.
Its mission is to inspect deconcentrated services, with the assistance, in the field, of regional
inspection services.
The audit practice is carried out but most of its activity still consists of conducting inspections to
search for responsibility for the situation of a given department.
51
External services/deconcentrated services
They are 16 regional administrations, in some cases, subdivided into directorates. Thus, the
Regional Administration of Grand Casablanca includes 10 inter prefectural or prefectural
directorates and the one of Rabat has, three prefectural directorates.
Generally, the structure of a regional directorate includes:
• a regional tax base department;
• a regional audit department;
• a regional human resources, training and general affairs department;
• a regional inspection.
At the operational level, the regional, inter prefectural and prefectural directorates are organized
around three main functions:
• The tax base and legal affairs which are managed at the level of specialized tax base
subdivisions per type of taxpayers and are concerned by State taxes (value added tax,
corporate tax, income tax, registration and stamp duties) and local taxes (business tax,
residence tax and municipal services tax);
• Tax collection made at the level of tax administration receipts (RAF) which are responsible for
the collection of value added tax, corporate tax, income tax related to land profits and
registration and stamp duties5;
• Tax audit carried out on the spot, by inspectors-verification agents affected to audit brigades
or audit based on documents, in local tax services facilities, by managers of taxpayers' files
who examine the tax return, through the use of the information and documents available to
them.
Moreover, in recent years emphasis has been placed in the organization of versatile/polyvalent
services for taxpayer's reception.
The principle of segmentation of taxpayers has finally resulted in the establishment of large
companies dedicated services, in the Casablanca and Rabat regional administrations.
1 4.2 Other public institutions associated with some Twinning activities
• The Court of Auditors (Activity 2.1.5)

• The Finance General Inspectorate (Activity 2.1.5)
• The General Treasury of the Kingdom (Activity 2.1.5)
• The Ministry of Justice (Activity 3.2.5)
• The Central Bank of Morocco (Activity 3.1.2)
• The General Directorate of Real Estate Registration, (Activity 3.1.2)
Cadaster and Cartography
• Trade Register (Activity 3.1.2)
• The Ministry of Commerce (Activities 3.1.2 and 3.1.3)
• Customs and Indirect Taxation Administration (Activities 3.1.2 and 3.1.3)
5
Collection was transferred to DGT in 2004, but the services of General Treasury of the Kingdom kept the collection of local
taxes and those issued by assessment.
52
5 BUDGET
The indicative budget for this Twinning project is: € 1,200,000.00 (one million two hundred
thousand Euros).
6 IMPLEMENTATION PROCEDURES
6.1 Twinning implementation body
Program Support Unit "Succeeding in the Advanced Status" (CAP-RSA), of the Ministry of
Economy and Finance, ensures the supervision of all European twinning projects implemented
in Morocco, including this twinning, financed by the Hakama program.
It therefore ensures the launch of the call for proposals and the contracting phase, and the
monitoring of its implementation, in accordance with the decentralized ex-ante control
procedures defined in the twinning manual.
CAP-RSA Contact persons:
Souad MELLOUK
Head of the Service of regulatory convergence with the European Union
Head of Program Support Unit "Succeeding in the Advanced Status"
Directorate of Treasury and External Finances
Ministry of Economy and Finance
Quartier Administratif, Avenue Mohamed V-Rabat
Phone: + 212 5 37 67 75 98
Fax: + 212 5 37 67 75 32
E-mail: s.mellouk@tresor.finances.gov.ma
6.2 Major counterparts in the beneficiary countries
Head of Project
Mr. Nabyl LAKHDAR will be the Head of Project of the twinning for the Moroccan side. He
will work closely with the Head of Project of the Member State and the TRA and his counterpart.
He will supervise the progress of the twinning project activities and will provide all the necessary
support to ensure the adequate implementation of the project. He will co-chair the quarterly
Steering Committees of the twinning.
Mr. Nabyl LAKHDAR
Position: Director of Resources and Information Systems
Directorate-General of Taxes
Rue Abou Marouane Saadi, Agdal, Rabat, Maroc
Phone: 212 5 37 27 92 41 / Fax. 212 5 37 27 92 42
E-mail: n.lakhdar@tax.gov.ma
53
TRA counterpart
Mr. Abdelaziz MESSAOUDI will be the main counterpart of the TRA and his main advisor for
the duration of the twinning. He will be particularly in charge of coordinating the Moroccan
twinning actions with the TRA and ensuring the link between the Moroccan managers or
corresponding working groups and key-experts of the Member State. He may be consulted for all
twinning activities planned.
The Head of Project and the counterpart of the TRA will mobilize all human resources in the
Moroccan administration, necessary to carry out, jointly with the TRA and the experts of the
Member State, the activities defined in accordance with the established schedule.
Mr. Abdelaziz MESSAOUDI
Position: Division Head of Studies and Communication
Directorate-General for Taxes
Rue Abou Marouane Saadi, Agdal, Rabat, Maroc
Phone: 212 5 37 27 92 32 / Fax: 212 5 37 20.92.20
Email: a.messaoudi@tax.gov.ma
6.3 Twinning steering committee (TSC)
TSC will be composed of representatives of all stakeholders, in particular: the Head of Project
from Morocco’s DGT, the Head of Project from the Member State, the counterpart of the TRA
and the TRA, the representatives of the EUD and CAP-RSA.
TSC will ensure the steering, control and supervision of the activities of the project and its
Mandatory results, in order to ensure the good management of the twinning throughout its
duration, so that the twinning activities can be carried out efficiently.
Steering Committee will meet on quarterly bases. During these meetings, its members will
conduct the evaluation of the project progress, verify the achievement of deliverables and discuss
any matter that is likely to affect the good implementation of the project.
7 IMPLEMENTATION SCHEDULE
Action Date
Duration of the project 24 months
Launching of the call for proposals May 2016
Receipt of proposals July 2016
Notification of the Member States August 2016
Signing of the twinning contract October 2016
Start of twinning activities October/November 2016
End of Twinning October/November 2018
8 SUSTAINABILITY OF THE PROJECT
Project sustainability is ensured, on one hand, by the political will of the DGT to turn into a real
professionalized tax administration and, on the other hand, by the contributions of the twinning
activities, the results and impact of which are ensured over time.
54
8.1. Coherence of the project with the strategic vision of the DGT
The will to modernize DGT is clearly demonstrated by its efforts to develop a modern and
ambitious strategic vision for the 2012-2017 period and by the means and tools mobilize to
strengthen its capacity and become more professional. This will is demonstrated particularly by:
- The organization of the DGT according to a logical segmentation, which allows to define
taxation schemes and regimes adapted to administrative capacities of companies, while
developing a partnership approach and a relation based on trust with its users, while paying
attention to risk control;
- The availability of highly trained managers, experienced in tax matters and constantly seeking
to learn from best practices of comparable tax administrations;
- The current deployment of an integrated information system (Integrated Tax System), which
should be today completed and which complements the efforts undertaken since 2007 to
promote an e-administration;
- The creation of a management control unit concerned with developing tools of performance
management;
- The attention given to the definition of the twinning objectives and activities and the real
appropriation of the project by the various stakeholders.
8.2. Contribution of the twinning
The contribution of the twinning is also to ensure the effectivity of the set-up foreseeen. In this
regard, several actions can be highlighted:
- The introduction of procedures improving the legal security of taxpayers and the quality of
their relationships with the tax authority advance transfer pricing agreement or aiming to
improve the quality of service (issuing certificates, electronic guide on tax procedures);
- Strengthening tax audit based on the potential of the new information system and the
understanding of the most sophisticated fraud operations in order to prevent them and fight
against their effects on public finances and on fair competition;
- The development of a collection strategy based on risk analysis, that allows to lay the
foundations of a more professional forced collection;
- The issue of becoming an e-administration achieving the IT prerequisites (modern
architecture, supervision of systems, security rules for an administration opened to outside);
- The experience gained during the period of the twinning, leading to a real transfer of
knowhow on important issues;
- The highly operational nature of the project with a practical approach to create the
foundations of a substantially reformed and professionalized tax administration.
The targeted and ambitious themes adopted for the twinning and all its activities will ensure the
sustainability of the acquired knowhow by the implementation of best practices in these areas.
The new clearly defined, rational and fully operational, as well as the training activities undertaken
throughout the project, will ensure long-term benefits.
Finally, the sustainability of the project will most probably be enhanced by continuing exchanges
of experience with the twin Institution(s) after the end of the twinning.
55
9 CROSS-CUTTING ISSUES
9.1. Equal opportunities

In its stages of development, implementation and execution, the project and its staff are
committed, in accordance with the principles of equality of women and men, to fight against all
forms of discrimination and inequality based on gender, marital or family status, race, origin,
religion, or political orientation and to develop instruments and strategies based on an integrated
approach to gender and all other dimensions.
9.2 Environment
The project has no direct environmental impact.
9.3 Co-financing
In the framework of the implementation of the twinning, the DGT will put at disposal of the
Twinning Resident Advisor and his/her assistant with:
- An equipped office, close to the one of his counterpart, with PC;
- Phone (especially with an international line), fax and Internet access.
An office will also be at disposal of short-term experts on mission.
Regarding organization of training seminars and related logistics, seminar rooms, audiovisual
equipment and other related costs (photocopies, transport for mangers of the beneficiary
administrations, etc.) will be covered by DGT.
10 CONDITIONALIY AND SEQUENCING
Preliminary conditions
Commitment and strong support are expected from the beneficiary, including the will to establish
a Steering Committee in which its representatives will play an active role in coordination and
implementation of the twinning project.
In particular, DGT will appoint the counterpart staff and allocate adequate staff for the
implementation of all activities, including training, to obtain the mandatory results.
To ensure the success of this project, the beneficiary, therefore, commits to carry out all
activities.
Some activities foreseen as part of this project depend on preparation, adaptation and approval
work, which is the responsibility of the beneficiary.
Therefore, the intervention of the experts of the twin administration should take place
intermittently, letting the beneficiary institution the necessary time for preparation, adaptation
and approval.
In this regard, it must be emphasized that all strategic options must be considered, at the
beginning of the twinning, in order to determine all the downstream activities.
56
Finally, coordination between the various activities of each component is needed for adequate
and consistent implementation of the twinning project, especially as some activities must respect
a chronological order of implementation, while others can be conducted in parallel. This
coordination will be ensured with a close collaboration between the twin administrations.
Sequencing:
The table showing the implementation schedule (Annex I) lists, for information only, the
sequences of the different activities based on the results to be obtained over the 24-month
period.
57
LIST OF ANNEXES
Annexe I: Logical Framework
Annexe II: Indicative Planning of Activities
58
ANNEXE I: Logical Framework
Intervention logic Objectively verifiable indicators Verification resources Assumptions

General Contribute to the strengthening of tax • The public reception model is defined - DGT activity report • The vision of DGT is shared and its
Objective compliance and to tax administration entirely - Improved scoreboards ambitions are supported at all levels of
performance by improving its relations • Tax compliance indicators are - Existence of automatized data silos the State and understood by the public
with the taxpayers. improving - Adapted organizational structure
• The use of online procedures is - Availability and dissemination of
increasing guides on procedures of public
• A modern collection strategy is reception, tax audit and collection
defined and operational
• The risk analysis system allows to
focus on the defined priorities
• The methodology to fight against the
most serious fraud is defined and
operational
Specific The specific objective of the twinning • The public reception model is defined - DGT activity report • DGT has the capacity to undertake a
Objective project is to assist the DGT in entirely - Improved scoreboards very ambitious reform program
increasing tax compliance by • Tax compliance indicators are - Existence of automatized data silos • DGT has established a modern and
improving the service provided to improving - Adapted organizational structure responsive system of change
users and enhancing the missions of • The use of online procedures is - Availability and dissemination of management
tax audit and tax collection. increasing guides of procedures of public • Vision of DGT is shared and its
• A modern collection strategy is reception, tax audit and collection ambitions are supported at all levels of
defined and operational the State and understood by the public
• The risk analysis system allows to
focus on the defined priorities
• The methodology to fight against the
most serious fraud is defined and
operational
COMPONENT 1: A high quality tax administration at the service of users
Mandatory • Public reception model is defined as a - Interim and final reports of the - The administration has the capacity to
A high quality of service for users
result 1.1 : whole, number of reception services twinning project form reception teams with competent
implemented in the Tax Regional - User satisfaction surveys staff.
Directorates; - Reports of RTD on reception - Compatibility of
• Number of certificates delivered - Minutes of internal and external facilities/infrastructures with the
online; technical consultation meetings implementation of efficient public
- Minutes of the of deliverables reception services
• Number of options for online approval - Capacity to mobilize a positive
procedures (tax return and payments); - Updated survey on public satisfaction cooperation with other external bodies
concerned by certificates issuing.
59
• % of online payments; - Tools for monitoring taxation - Capacity to mobilize positive
information systems (TIS and SIMPL) cooperation with other external bodies
showing the strong progress of online concerned by online procedures of
procedures payment.
- DGT activity report
Mandatory • Number of procedures included in - Interim and final reports of the - Multiplicity of practices is reduced to a
Helping DGT users with their
result 1.2 : users electronic guide; twinning project minimum
administrative procedures
• Development of a reception and - Scope of online procedures - Enforceability of the information
quality framework/frame of reference; - DGT activity report provided online is clearly stated
- User satisfaction surveys - At least one of the visited
• Public satisfaction rate. - Electronic guide and minutes of administrations should have
meetings and approvals characteristics close to the Moroccan
- Minutes of meetings and report of ones.
study visit
COMPONENT 2: Enhancing control of forced collection
Mandatory • Collection Strategy published and - Appropriation of the strategic
A modern and efficient forced - Interim and final report of the
result 2.1 : strictly applied orientation by staff on the field will be
collection management model has twinning project
a key success factor.
been defined and implemented • Tax compliance indicators (tax returns - DGT activity report
and payments) increased - Understanding of the challenges/issues
- Data from TIS by all concerned actors of the
• Decrease of arrears and established - Relevant performance indicators operational chain and their adherence
entitlements (responsiveness to failures in tax to the proposed orientations.
returns or payment, legal dispute, - IT services have the capacity to
• Secured, documented and efficient evolution of arrears, etc.).
debt write-off procedure integrate the new functionalities of TIS
- Operational services table - Capacity to mobilize, beyond the only
• Public accountant status secured in - Evolution of the rate of the DGT, all stakeholders of public debts
accordance with control bodies outstanding amount to be collected collection and convince the legislator
- Internal or external audit reports and GTK.
• System of accountants' guarantee and - Reports/recommendations and draft
insurance defined. - The Court of Auditors, FGI and GTR
texts and laws are receptive to make evolve the
- Publication of administrative conditions for committing/incurring
instructions regarding the procedures responsibility/liability of public
of tax claims reconciliation accountants (obligation of means more
- Availability of the draft public than of results).
accountants reformed statute
- Availability of a draft guarantee and
insurance system of the risks for
public accountants
- Document of approval by the Court
of Auditors and the FGI, possibly
accompanied by recommendations
and prerequisites
Mandatory • Number of regional structures of - Interim and final report of the - Logistical aspects
Forced collection services are
60
result 2.2 : structured and operational forced collection (RSFC) put in place; twinning project - Availability and capacity to mobilize all
• Procedure of recruiting staff and - Number of actions undertaken after required skills of staff and managers of
managers of RSFC defined and order according to RTD reports RTD
operational; - RTD Reports - The Ministry of Civil Service, Budget
- Overview of the implementation of a Directorate and GTK support the
first phase of regional forced project
collection services.
Mandatory A methodology of forced collection • Procedures of forced collection - Coordination with the works of the
result 2.3 : based on best practices is implemented - Forced collection guide approved
documented, based on best European Service of Modernization and good
- Overview of the implementation of a control of techniques of procedures re-
practices from at least five member
first phase of RSFC engineering
States;
- Availability of RFCS implementation - Good cooperation with all concerned
• Number of staff of RSFC operational plan administrations and public bodies
and trained. - Study visit report. - Capacity of DGT's training centers to
integrate these trainings in their annual
program
- Good understanding of the Moroccan
delegation's expectations by host
country (ies).
COMPONENT 3: Strengthening the administration's capacity on tax audit

Mandatory - Interim and final reports of twinning - Effective application of the right of
A strengthened, optimized and de- • DGT's risk analysis system has
result 3.1 : project communication and the right of
materialized management of internal improved;
- Audit report on practice related to the recognition.
and external crosschecking is
• More than 50% of planned tax audits right of recognition - Availability of all required or desired
implemented
based on risk analysis system; - DGT's training plan data in a form allowing the automatic
- TAD's activity follow-up constitution of databases.
• An automatic and permanent
exchange of information is established - Documentation of the risk analysis - Capacity to convince external bodies of
with various partners, trough formal approach for planning external tax the interest and possible necessity to
agreements. audits support DGT's process
- Monitoring/steering tools of TIS - Effective political support and
understanding of the issues by the
private sector
- Improvement of the rate of use of the
banking system
- Availability of data and capacity to
integrate them in risk analysis system
Mandatory Effective methods of fighting against • Use of ACL (accounting - Positive response from the parliament
result 3.2 : tax fraud have been developed audit/verification software) and other - Interim and final reports of twinning
to a symbolic process of convergence
tools for analyzing electronic project
towards the acquis communautaire
accounting data, secured and - TAD's activity follow-up
- Understanding of the challenges by
documented; - DGT activity report companies, taking into account the
- Finance Act/Law demonstrated willingness to limit new
61
• Legal framework for invoicing/billing - Dissemination of a framework note constraints and minimize their cost
adopted; about computerized accounting - Business representatives, and
verification especially the professional
• Efficient exercise of the right of
- Dissemination of a guide on ACL associations, share the objectives of
recognition;
user-verifying agent. increasing tax compliance, of
• Risk map of fraudulent operations - DGT training plan and overview of its improving the management modes of
integrated in the risk analysis system; implementation VSBs and of respecting fair
- Availability of a report on competition.
• Very Small Enterprises audit
implementation plan and procedures - Availability of the necessary
procedures integrated in the risk
of a specialized department information and capacity to
analysis system;
- Proposals for reform of the legal permanently update it
• Number of agreements signed with framework of invoicing rules and of - Ability to convince the public
anti-fraud bodies/services; the exercise of the right of recognition authorities of the challenges of the
approved by DGT. fight against organized fraud and some
• Penalty system based on the principle
- Minutes/report of parliamentary forms of informal economy.
of proportionality defined and
documented. debates - Capacity to convince public authorities
- Tax audit monitoring tools of the need for a strict application of
- Availability and use of a benchmark the principle of proportionality of tax
study of accounting and tax and criminal penalties
obligations and methods of audit of - Capacity of the partner
VSBs administrations (comparable to the
- Dissemination of a framework note Moroccan one) to host a delegation
- Availability of mapping in TAD. and understand its expectations
- Functional description of the risk- - Participants understand and share the
analysis system for tax audit. elements of a policy to strengthen
- Proposals of measures to fight against fight against tax fraud
the most serious tax fraud, approved
by DGT
- Cooperation agreements between
public bodies involved in the fight
against fraud
- Availability and use of a framework-
document on the structuring of fight
against the most serious frauds in
DGT
- Availability of a consolidated
document on the new proposed
system of penalties
- Proposals related to the
proportionality of tax and criminal
penalties approved by DGT
- Study visit report.
- Minutes of meetings
- List of participants
62
- Summary of the evaluation of
meetings by participants
Mandatory A frame of reference based on the best • Procedure of advance transfer pricing - DGT agrees with private sector to
result 3.3 : practices for developing transfer agreements documented and - Availability and publication of the
develop the partnership and prevent
pricing agreements is implemented supported by adequate and operational guide on advance pricing agreements
disputes on territoriality of profits
tools ; - DGT training plan and training
- Effective coordination among tax
implementation overview
• Availability of templates/canvas for administrations at international level.
- DGT activity report
drafting transfer pricing agreements by - An increasingly demanding
- Number of sectoral databases international environment in terms of
sectors, challenges and risks; - Study visit report. transparency of international economic
• First group of negotiators trained; and financial relations
• Frame of reference for database - Capacity of the partner
available. administrations (comparable to the
Moroccan one) to host a delegation
and share experiences
63
Result Objective Target/Means Assumptions
COMPONENT 0: LAUNCHING, MID-TERM AND CLOSING CONFERENCE
0.1 Launching conference Target: Institutions and medias All stakeholders involved in the implementation of the project
are motivated, committed and ready
0.2 Mid-term Conference Target: Institutions and medias All stakeholders involved in the implementation of the project
0.3 Closing conference Target: Institutions and medias All stakeholders involved in the implementation of the project
COMPONENT 1: A high quality tax administration at the service of users

A.1.1.1 Pursue the organization of public reception DTBCL, DRIS, RTD and Administration's capacity to form reception teams based on
Modernization and communication proven skills.
departments Ensuring the adequacy between the buildings and the
implementation of efficient reception services.
A.1.1.2 Improve users satisfaction by optimizing: DTBCL, DRIS, Modernization and Capacity to create a positive collaboration with other external
- Treatment modalities of the different kinds of communication departments, and RTD services concerned by certificates issuing.
certificates ;
- Providing certificates online, by improving
procedure with the support of IT.
A.1.1.3 Improve the electronic procedures of tax filing DTBCL, DRIS, Modernization and Capacity to create a positive collaboration with other external
and online spontaneous tax payment communication departments, and RTD services concerned by online payment procedures.
A.1.2.1 DTBCL, Modernization and Diversity of practices within DGT is minimized.
Better assist taxpayers in their administrative
communication departments, and RTD The issue related to enforceability/opposability of information
procedures by providing, in the tax website, an
provided online is properly dealt with from a legal point of view.
electronic guide specifying the processes and
necessary supporting documents.
Assess and improve the quality of service
provided by the call center.
64
A.1.2.2 Conduct a study visit to one or more DTBCL, DRIS and RTD At least one of the visited administrations should have
administrations of a Member State in order to Participants of DGT of Morocco: 3 characteristics similar to the Moroccan one.
study the organization of public reception and participants x 1 mission (5 days)
initiatives taken to improve and certified services
to taxpayers.
COMPONENT 2 Enhancing control of forced collection

A.2.1.1 Clearly and coherently draw the framework within DTBCL, DRIS, Communication Appropriation of strategic orientations by operational services in
which falls forced tax collection, assigned to DGT departments and RTD the field will be a key success factor.
since 2004, in order to adopt practices of failures
prevention, promote a global quality chain of tax
base, audit, tax dispute, sanctions application and
define modern rules of forced collection.
A.2.1.2 Make forced collection an exception by seeking DTBCL, DRIS, TAD and RTD Understanding of the challenges by all concerned actors of the
for preventive solutions. operational chain and their involvement/adherence to the
orientations proposed should be verified / ensured.
A.2.1.3 An efficient forced collection supported by TIS DTBCL, DRIS and Communication IT services are able to integrate new TIS functionalities.
and extension of TIS functionalities to forced department
collection.
A.2.1.4 Assessment of the legal framework at the disposal DTBCL and DLSIC Capacity to mobilize, beyond the DGT, all stakeholders of public
of DGT to accomplish its mission of forced debts collection and convince the legislator and the GTK.
collection, accompanied by recommendations.
A.2.1.5 Define a modern and balanced framework of DTBCL and DRIS The Court of Auditors, FGI and GTR are receptive to make
accounting, administrative and judicial evolve the conditions for committing/incurring
responsibility of public accountants in responsibility/liability of public accountants (obligation of means
consultation with regulation, control bodies and more than of results).
other concerned administrations and promote and
support its implementation
A.2.2.1 Project to establish regional departments of forced DTBCL, DLSIC and DRIS Logistics aspects.
collection completed Availability and capacity to mobilize all required skills of staff and
mangers of all RTD.
A.2.2.2 Adopt a new approach based on specialization on DTBCL, DRIS and RTD The Ministry of Civil Service, Budget Directorate and GTK
forced collection. support the project.
Specify the prerequisites in quantitative and
qualitative terms.
65
A.2.3.1 Support the drafting of a guide on forced DTBCL, DLSIC, RTD and Coordination with the different works entrusted to the
collection management Modernization department. modernization department.
Good command of the techniques related to procedures
reengineering.
Good cooperation with all concerned administrations and bodies.
A.2.3.2 Develop a perfect control of forced collection and DTBCL and Human Resources Capacity of DGT training centers to integrate these trainings in
of the new tools introduced. Administration. their annual program.
A.2.3.3 Organize a study visit about the general Good understanding of Moroccan delegation expectations by
DTBCL, DRIS and RTD
organization of collection and about its legal hosting country(ies).
framework in one or more countries where the Morocco DGT participants: 3
quality of collection is recognized. participants x 1 mission of five days
COMPONENT 3: Strengthening the administration's capacity on tax audit

A.3.1.1 Strengthening systematic mobilization of internal TAD, DTBCL, DRIS and RTD Effective application of the right of recognition and the right of
and external information and its most efficient examination.
operation in the framework of a Availability of all required or desired data in a form allowing the
computer/information system. automatic constitution of databases.
A.3.1.2 Enrich/develop risk analysis system dedicated to TAD, DTBCL and DRIS Improvement of the rate of use of the banking system.
tax audit by mobilizing various documentary
sources, other than tax ones. Availability of data and ability to integrate them into the risk
analysis system.
Capacity to convince external bodies of the interest and possible
need of accompany DGT in this process.
A.3.2.1 Strengthen the verification of computerized TAD, DRIS and RTD (verification Understanding of the issues and challenges by private companies.
accountings. services)
A.3.2.2 Strengthened invoicing rules and an efficient TAD, DLSIC, DRIS and Positive response from the parliament to a symbolic process of
practice of the right of recognition as a condition Communication department convergence towards the acquis communautaire.
for a good quality tax audit
Understanding of the challenges by companies, taking into
account the demonstrated willingness to limit new constraints
and minimize their cost.
A.3.2.3 Improving the accounting environment of VSBs TAD, DLSIC, DRIS and RTD Business representatives, and especially the professional
under the actual/direct tax scheme and adapting associations, share the objectives of increasing tax compliance, of
the procedures of tax audit to their management improving the management modes of VSBs and of respecting
capacities in an approach to deter them from fair competition.
fraud and reduce the informal economy.
66
A.3.2.4 Mapping of the most serious frauds. TAD and DRIS Availability of the necessary information and capacity to
permanently update it.
A.3.2.5 Providing the DGT with a legal framework and an TAD Capacity to convince public authorities of the challenges related
organizational structure that allow to fight to fight against organized fraud and some forms of informal
efficiently against the most serious frauds. economy.
A.3.2.6 Strengthening the preventive methods to fight TAD and DLSIC Capacity to convince the authorities of the need for a strict
against tax frauds. application of the principle of proportionality of tax and criminal
penalties.
A.3.2.7 Conducting a study visit in one or more tax Participants of DGT of Morocco: 5 Capacity of the partner administrations (comparable to Morocco)
administrations of a member State to learn about participants x 1 mission of 5 days to host a delegation and respond to the objectives of the mission.
the ways in which the fight against the most
serious fraud is organized, about the methods and TAD and RTD
about the resources allocated to it.
A.3.2.8 Creating a consensus on principles of action to TAD, DRIS and RTD The participants understand and share the elements of a policy to
strengthen fight against tax frauds. strengthen the fight against tax fraud.
A.3.3.1 Having a reference frame based on international TAD, DLSIC and DRIS DGT agrees with private sector to develop the partnership and
best practices for the development of transfer prevent disputes on territoriality of profits.
pricing agreements.
Effective coordination among tax administrations at international
level.
A.3.3.2 Creating a database by sectors and according to TAD, DLSIC and DRIS An increasingly demanding international environment in terms of
each sector's specific risks. transparency of international economic and financial relations.
A.3.3.3 Conducting a study visit in one or more tax Participants of DGT of Morocco: 5 Capacity of the partner administrations (comparable to Morocco)
administrations of member States to learn about participants x 1 mission of 5 days. to host a delegation and share experiences.
the best practices in preparing advance pricing
agreements. TAD and DLSIC
67
ANNEX II - Indicative Planning of Activities
Note: according to the planned schedule, month 1 corresponds to September 2016 (point 7 of the project fiche)
Months of the project
Activities
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24
General activities
0.1 : Project start and launching seminar

0.2 : Mid-term Conference
0.2 : Closing seminar
Component 1 : A high quality tax administration at the service of users
Mandatory result 1.1 : A high quality of service for users
1.1.1 : Supporting the organization and functioning of a high

quality public reception
1.1.2: Improve the certificates' issuing system
1.1.3 : Improve the system of online tax return and voluntary

payment
Mandatory result 1.2 : Assisting DGT users with their administrative procedures
1.2.1: Develop and integrate to the tax website an electronic guide

to help users with their procedures.
1.2.2: Organize a study visit on public reception organization and
quality of service to taxpayers.

Mandatory result 2.1 : A modern and efficient forced collection management model has been defined and implemented
2.1.1 : Definition of forced collection strategies

2.1.2 : Preventing forced collection
2.1.3 : Ensure an efficient support to forced collection by TIS
68
2.1.4 : Adapt the legal framework of collection
2.1.5 : Develop a modern and balanced framework of responsibility
of public accountants and support its implementation
Mandatory result 2.2 : Forced collection services are structured and operational
2.2.1 : Support the legal and administrative implementation of

professional regional departments of forced collection
2.2.2 : Upgrade human resources management with a stimulating
statutory framework for forced collection
Months of the project

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24
Mandatory result 2.3 : A methodology of forced collection based on best practices is implemented
2.3.1 : Defining a forced collection methodology

2.3.2 : Ensure professionalization of staff through training
2.3.3 : Organize a study visit on collection general organization and
legal framework
Mandatory result 3.1: A strengthened, optimized and paperless-office management is implemented.
3.1.1: Systematize mobilization and operation of internal and

external crosschecking to strengthen risk analysis, quality and
objectivity of fiscal audit programming.
3.1.2 : Organize the processing/use of other

documentary/information sources
Mandatory result 3.2 : Effective methods to fight against tax fraud are developed
3.2.1: Strengthen the verification of computerized accountings.

3.2.2 : Strengthening and implementing the invoicing rules and the
exercise of the right of recognition (droit de constatation)
3.2.3 : Taking into account the specificities of auditing very
69
small businesses (VSBs)
3.2.4 : Developing a typology/classification of serious frauds

and specifying the ways of detection and fight against
3.2.5 : Developing the methods to fight against the most serious
frauds
3.2.6 : Introducing the principle of proportionality in the
application of the tax and criminal penalties system
3.2.7 : Organizing a study visit on the organization and ways to

fight against the most serious frauds
3.2.8 : Organizing a seminar for officials in charge of tax audit on

strengthening methods of fight against fraud
Mandatory result 3.3 : A frame of reference, based on the best practices for developing transfer pricing agreements, is implemented
3.3.1 : Implementing an advance pricing agreement practice based

on international best experiences
3.3.2 : Creating a database of transfer pricing based on best

international practices
3.3.3 : Organizing a study visit on the preparation of transfer

pricing
70
71

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Twinning Project Fiche Improvement of Tax Administration Performance and Its Relations With Taxpayers

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EUROPEAN UNION Kingdom of Morocco

MOROCCO-EUROPEAN UNION CCOPERATION PROGRAM

"HAKAMA" (Public Governance)

Twinning Project Fiche

8 SUSTAINABILITY OF THE PROJECT 54

10 CONDITIONALITY AND SEQUENCING 56

ACL Audit software

1.2. Twinning Project Reference

1.3. Twinning Title

1.5. Beneficiary Country

2.1. General objectives

2.2. Specific Objective

2.3. Contribution to the implementation of the Association Agreement and the

2.3.1. Strategic framework

2.3.2. Contribution to the implementation of the Advanced Status

3 DESCRIPTION OF THE PROJECT

Accordingly, and concerning OECD, DGT has participated in different conferences/workshops

Component 1: A high quality tax administration at the service of users

Mandatory result 1.1: A high quality of service for users

Component 2: Enhancing control of forced collection

• Number of regional services of forced collection (RSFC) put in place;

Mandatory result 2.3: A methodology of forced collection based on best practices is

Component 3: Strengthening the administration's capacity on tax audit

Mandatory result 3.1: A strengthened, optimized and de-materialized management of

3.4.1 General activities

Component 1: A high quality tax administration at the service of users

Mandatory result 1.1: A high quality of service for users

Activity 1.1.1: Supporting the organization and functioning of a high quality

Objective Pursue the organization of public reception

Objectively verifiable Number of services functioning according to the new procedures at

Deliverables • A report about the best practices observed in at least five

Verification means Reports produced by RTD about reception

Hypothesis Administration's capacity to form reception teams based on proven

Activity 1.1.2: Improve the certificates' issuing system

Objectives Improve users satisfaction by optimizing:

Concerned structures DTBCL, DRIS, Modernization and communication departments,

Objectively verifiable Number of consulted internal and external services;

Deliverables • Report on the typology and specificities of certificates;

Verification means Minutes of the internal and external technical consultation

Hypothesis Capacity to create a positive collaboration with other external

Objectives Improve the electronic procedures of tax filing and online

Calendar M12 to M14

Concerned structures DTBCL, DRIS, Modernization and communication departments,

Objectively verifiable Number of tax return and payment procedures dematerialized;

Deliverables • Baseline study of online procedures implemented;

Hypothesis Capacity to create a positive collaboration with other external

Objectives Better assist taxpayers in their administrative procedures by

Calendar M14 to M18

Concerned structures DTBCL, Modernization and communication departments,

Objectively verifiable Number of simplified, harmonized and dematerialized

Deliverables • Electronic guide on taxpayers procedures;

Hypothesis Diversity of practices within DGT is minimized.

Objectives Conduct a study visit to one or more administrations of a Member

Concerned structures DTBCL, DRIS and Regional Tax Directorates (RTD)

Objectively verifiable Number of participants

Deliverables • Note on mission's objectives prepared by TRA to the attention

Verification means Minutes of meetings and study visit report.

Hypothesis At least one of the visited administrations should have

Activity 2.1.1: Definition of forced collection strategies

Concerned structures DTBCL, DRIS, Communication departments and Regional Tax

Verification means Relevant performance indicators (responsiveness to failures on

Hypothesis Appropriation of strategic orientations by operational services in

Activity 2.1.2: Preventing forced collection