Code géneral des impots au Maroc

This document is part of the source library for NRGI's 2017 Resource Governance Index, a comprehensive measure of the quality of natural resource governance in oil, gas and mineral-rich countries. To access the full dataset and all other index resources, visit https://resourcegovernanceindex.org.

Data and Resources

Additional Info

Field Value
Sector Mining
Country Morocco
Year 2007
RGI Edition Year 2017
Topic Contract transparency and monitoring, Mandatory payment disclosure, Tax policy and revenue collection
Document Type Statute
RGI Sub-component Taxation
RGI Questions 1.2.5a: Do rules specify the income tax rate(s) applying to extractive companies? ,
1.2.5b: Do rules specify the royalty rate(s) applying to extractive companies?,
1.2.5c: Do rules specify the level of state equity (or options for state equity such as carried interest) in extractive companies ?,
1.2.5e: For countries using production sharing agreements, do rules specify the company and government production shares?,
1.2.5f: Who is the tax authority (i.e. who has the authority to collect taxes and payments from extractive companies)?
Did this document contribute to RGI scoring? Used for scoring
Are the RGI questions here tagged with law and/or practice Law
Publisher GoM
Author GoM
Source or API link http://rgi.nrgi-assessment.org/api/public/documents/MAR-2016-MI
Maintainer Natural Resource Governance Institute
Maintainer Email Natural Resource Governance Institute