The Ministry of Economy and Finance indicated that tax revenues showed good behavior overall, with an increase of 30.9 billion dirhams (MMDH) or 19% at the end of September 2022.
in a document on the situation of Treasury expenses and resources (SCRT) of September 2022, the MEF explains that these revenues thus recorded an achievement rate of 86.8%, despite the increase in reimbursements, tax relief and tax refunds which involved a total amount of 10 billion dirhams, once morest 7.5 billion dirhams in September 2021.
By nature of tax and tax, the main changes that have characterized the behavior of tax revenue show an increase in corporate tax (IS) of 14.8 billion dirhams (+43.4%) following the improvement significant revenue from the additional adjustment (+6.4 billion dirhams, +121.1%), the 1st installment (+3.5 billion dirhams, +62.1%), the 2nd installment (+3 billion dirhams, +43 .7%) and the 3rd installment (+2.4 billion dirhams, +31.9%).
It is also regarding the increase in income tax (IR) of nearly 2 billion dirhams (+5.7%) thanks, in particular, to income from income tax on salaries (+1.8 billion dirhams). ) and income tax on professionals (+333 million dirhams (MDH)).
The document also mentions the drop in revenue from value added tax (VAT) within 907 million dirhams (-4.8%), mainly due to the increase in reimbursements (5.6 billion dirhams once morest 4.1 billion dirhams at the end of September 2021). Added to this, the increase in import VAT of 10.1 billion dirhams (+32.5%) in connection with the increase in the value of imports (+44.8% at the end of August 2022), in addition to the increase in domestic consumption taxes of 552 MDH (+2.5%), mainly attributable to ICT on products other than energy products (+326 MDH, +19.4%).
As for customs duties, they increased by 1.8 billion dirhams (+20.9%), under the effect of the increase in imports, underlines the document, noting the improvement in registration fees and stamp of 1.9 billion dirhams (+16.3%), following in particular the increase in registration fees (+1.5 billion dirhams), the tax on insurance contracts (+182 million dirhams) and the TSAV (+110 MDH).
The SCRT is the statistical document which presents, on behalf of the Ministry of Economy and Finance, the results of the execution of the forecasts of the finance law with a comparison with the achievements of the same period of the previous year. .
While the situation produced by the General Treasury of the Kingdom (TGR) is fundamentally accounting in nature, the SCRT apprehends, as recommended by international standards in terms of public finance statistics, the economic transactions carried out during a budgetary period in describing, in terms of flows, ordinary revenue, ordinary expenditure, investment expenditure, the budget deficit, the financing requirement and the financing mobilized to cover this requirement.
