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Taxes and Finance

General

An independent website

Communes du Maroc is an independent, privately run website. It is not a public authority and has no affiliation with the Moroccan state.

To request an official document or track an administrative case, contact the responsible authority directly.

General

Payment of fees for access under concession contracts or technical assistance

The Foreign Exchange Office provides this service to enable the beneficiary to carry out exchange operations not provided for in the...

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General

Payment of a deposit established as a performance guarantee within the framework of a contract or technical assistance agreement

The Foreign Exchange Office provides this service to enable the beneficiary to carry out exchange operations not provided for in the...

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General

Payment of artists' fees by private entities

The Foreign Exchange Office provides this service to enable the beneficiary to carry out exchange operations not provided for in the...

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Payment for the recalculation of travel expense invoices for relocated workers on behalf of companies without representation in Morocco

The Foreign Exchange Office provides this service to enable the beneficiary to carry out exchange operations not provided for in the...

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Payment of compensation for services rendered

The Foreign Exchange Office provides this service to enable the beneficiary to carry out exchange operations not provided for in the...

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Payment of periodic fees related to aircraft leasing for entities other than airlines

The Foreign Exchange Office provides this service to enable the beneficiary to carry out exchange operations not provided for in the...

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Repayment of loans and advances recorded in partners' current accounts

The Foreign Exchange Office provides this service to enable the beneficiary to carry out exchange operations not provided for in the...

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Payment of the balance of an import transaction for which the authorized payment threshold has been exceeded

The Foreign Exchange Office provides this service to enable the beneficiary to carry out exchange operations not provided for in the...

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Payment of net proceeds from ticket sales for maritime passenger transport

The Foreign Exchange Office provides this service to enable the beneficiary to carry out exchange operations not provided for in the...

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General

Payment for VAT reimbursement for a non-resident entity

The Foreign Exchange Office provides this service to enable the beneficiary to carry out exchange operations not provided for in the...

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Payment for the reimbursement of travel expenses for foreigners employed in Morocco under an employment contract

The Foreign Exchange Office provides this service to enable the beneficiary to carry out exchange operations not provided for in the...

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Payment for maritime transport charges exceeding a 10% threshold

The Foreign Exchange Office provides this service to enable the beneficiary to carry out exchange operations not provided for in the...

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Payment for a contract fully denominated in Dirhams via debit from a "special" contract account

The Foreign Exchange Office provides this service to enable the beneficiary to carry out exchange operations not provided for in the...

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Payment of compensation for damages

The Foreign Exchange Office provides this service to enable the beneficiary to carry out exchange operations not provided for in the...

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Payment of compensation for damages caused to a port quay abroad

Authorization for the user to carry out exchange operations not provided for in the General Instructions for Exchange Operations.

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General

Payment of the cost of destroying goods abroad

The Foreign Exchange Office provides this service to enable the beneficiary to carry out exchange operations not provided for in the...

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Payment of greenhouse gas emission quotas for airlines

The Foreign Exchange Office provides this service to enable the beneficiary to carry out exchange operations not provided for in the...

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Payment of investment income: distributed dividends or profit shares

The Foreign Exchange Office provides this service to enable the beneficiary to carry out exchange operations not provided for in the...

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Payment of an installment for an import transaction

The Foreign Exchange Office provides this service to enable the beneficiary to carry out exchange operations not provided for in the...

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Payment of late payment penalties

The Foreign Exchange Office provides this service to enable the beneficiary to carry out exchange operations not provided for in the...

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Payment of capital reduction proceeds

The Foreign Exchange Office provides this service to enable the beneficiary to carry out exchange operations not provided for in the...

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Payment for an import operation due to a change in the foreign supplier's name

The Foreign Exchange Office provides this service to enable the beneficiary to carry out exchange operations not provided for in the...

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Payment of counter-guarantee commissions

The Foreign Exchange Office provides this service to enable the beneficiary to carry out exchange operations not provided for in the...

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Payment of guarantee commissions related to a financing line established by a bank for the benefit of a resident company

The Foreign Exchange Office provides this service to enable the beneficiary to carry out exchange operations not provided for in the...

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Payment of a commission exceeding 10% or a lump sum for the export of goods and services

The Foreign Exchange Office provides this service to enable the beneficiary to carry out exchange operations not provided for in the...

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Payment of late payment interest on technical assistance invoices

The Foreign Exchange Office provides this service to enable the beneficiary to carry out exchange operations not provided for in the...

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Loan repayment via deduction from export proceeds

The Foreign Exchange Office provides this service to enable the beneficiary to carry out exchange operations not provided for in the...

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Payment for the import of goods declared lost, accidentally damaged, or spoiled

The Foreign Exchange Office provides this service to enable the beneficiary to carry out exchange operations not provided for in the...

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Payment for an import operation initially declared without payment

The Foreign Exchange Office provides this service to enable the beneficiary to carry out exchange operations not provided for in the...

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Payment for an import operation carried out within the framework of trade fairs

The Foreign Exchange Office provides this service to enable the beneficiary to carry out exchange operations not provided for in the...

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Payment of operating costs by resident airline companies

The Foreign Exchange Office provides this service to enable the beneficiary to carry out exchange operations not provided for in the...

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Payment of liquidation proceeds

The Foreign Exchange Office provides this service to enable the beneficiary to carry out exchange operations not provided for in the...

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Payment of proceeds from the sale of shares or equity interests

Authorizing the beneficiary to carry out exchange operations not provided for in the General Instructions for Exchange Operations

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Payment of various expenses, excluding those related to technical assistance provided by sports federations and clubs

The Foreign Exchange Office provides this service to enable the beneficiary to carry out exchange operations not provided for in the...

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Payment of ticket sales revenue by a non-resident airline company (not represented in Morocco)

The Foreign Exchange Office provides this service to enable the beneficiary to carry out exchange operations not provided for in the...

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Payment of student rental expenses under shared lease agreements

The Foreign Exchange Office provides this service to enable the beneficiary to carry out exchange operations not provided for in the...

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Payment of accommodation expenses into a bank account designated by the university

The Foreign Exchange Office provides this service to enable the beneficiary to carry out exchange operations not provided for in the...

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Payment of accommodation and rental expenses under a cultural exchange program for a maximum duration of 6 months

The Foreign Exchange Office provides this service to enable the beneficiary to carry out exchange operations not provided for in the...

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Payment of management, research and development, and central costs ("Management Fees")

The Foreign Exchange Office provides this service to enable the beneficiary to carry out exchange operations not provided for in the...

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Payment of development expenses ("Development Fees")

The Foreign Exchange Office provides this service to enable the beneficiary to carry out exchange operations not provided for in the...

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Payment of tuition fees: primary, middle, and secondary school

The Foreign Exchange Office provides this service to enable the beneficiary to carry out exchange operations not provided for in the...

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Payment of expenses for missions assigned abroad to Moroccan employees

The Foreign Exchange Office provides this service to enable the beneficiary to carry out exchange operations not provided for in the...

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Payment of container demurrage charges (compensation for delay)

The Foreign Exchange Office provides this service to enable the beneficiary to carry out exchange operations not provided for in the...

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Duplicate payment for an import operation resulting from fraud

The Foreign Exchange Office provides this service to enable the beneficiary to carry out exchange operations not provided for in the...

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Payment of maritime transport fees in foreign currency for the benefit of a foreign entity not represented in Morocco

The Foreign Exchange Office provides this service to enable the beneficiary to carry out exchange operations not provided for in the...

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Payment of long-term aircraft leasing fees by airline companies

The Foreign Exchange Office provides this service to enable the beneficiary to carry out exchange operations not provided for in the...

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Opinion for granting customs exemption for marine products

Benefiting from customs exemption upon import

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Discharge of liability

Obtaining a discharge of liability proving that the contributor has no outstanding debts towards the National Social Security Fund (CNSS).

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Extension of the deadline for repatriating export proceeds to Morocco

The Foreign Exchange Office provides this service to enable the beneficiary to carry out exchange operations not provided for in the...

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Certification of fulfillment of the declaration regarding property and assets established abroad by Moroccans residing abroad who have transferred their tax residence to Morocco

The Foreign Exchange Office provides this service to enable the beneficiary (in this case: Moroccans residing abroad who have transferred...

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Issuance of guarantees and counter-guarantees (bank/consortium) by parent companies for the benefit of their subsidiaries abroad

The Foreign Exchange Office provides this service to enable the beneficiary to carry out exchange operations not provided for in the...

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Partial or total repatriation of funds due to non-use or cancellation of an investment operation

The Foreign Exchange Office provides this service to enable the beneficiary to carry out exchange operations not provided for in the...

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Re-invoicing of foreign employee salary costs to the Moroccan subsidiary

The Foreign Exchange Office provides this service to enable the beneficiary to carry out exchange operations not provided for in the...

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Re-invoicing of costs of a commercial or financial nature

The Foreign Exchange Office provides this service to enable the beneficiary to carry out exchange operations not provided for in the...

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Granting of discharge

Cancellation by the National Agency for Land Conservation, Cadastre and Cartography of the clause relating to the resolutory condition.

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Cancellation of authorization to engage in manual exchange activity at the request of the exchange company for itself or its Class A branches, or at the request of an agency affiliated with or an authorized agency of a payment institution with a Class B or C license, or at the request of delegated sub-intermediaries with a Class D license

Cancellation of authorization to engage in manual exchange activity at the request of the exchange company for itself or its Class A...

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Replacement of Moroccan banknotes subject to examination (mutilated, damaged, or deteriorated)

Replacement of Moroccan banknotes that are mutilated, damaged, or deteriorated

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Refund of wage contributions for beneficiaries (widow or widower) (Expertise)

Purpose: To benefit from the refund of wage contributions for beneficiaries (widow or widower). This decision is subject to the provisions...

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Refund of wage contributions for beneficiaries (adult children) (Expertise)

Purpose: To benefit from the refund of wage contributions for beneficiaries (adult children). This decision is subject to the provisions of...

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Refund of wage contributions for beneficiaries (divorced person with custody of children) (Expertise)

Purpose: To benefit from the refund of wage contributions for beneficiaries (divorced person with custody of children). This decision is...

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Refund of wage contributions for beneficiaries (guardian of children) (Expertise)

Purpose: To benefit from the refund of wage contributions for beneficiaries (guardian of children). This decision is subject to the...

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Issuance of a duplicate from the Foreign Exchange Office

Authorization for the user to carry out exchange operations not provided for in the General Instruction for Foreign Exchange Operations

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Import without payment, settled abroad by a non-resident partner

The Foreign Exchange Office provides this service to enable the beneficiary to carry out exchange operations not provided for in the...

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Monthly payment of accommodation expenses exceeding the set ceiling

The Foreign Exchange Office provides this service to enable the beneficiary to carry out exchange operations not provided for in the...

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Advance payment of maritime transport fees

The Foreign Exchange Office provides this service to enable the beneficiary to carry out exchange operations not provided for in the...

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Payment resulting from a commercial dispute

The Foreign Exchange Office provides this service to enable the beneficiary to carry out exchange operations not provided for in the...

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Payment including discounts on roaming transfers for telecommunications operators

The Foreign Exchange Office provides this service to enable the beneficiary to carry out exchange operations not provided for in the...

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Payment for quantity and value overruns exceeding 10%

The Foreign Exchange Office provides this service to enable the beneficiary to carry out exchange operations not provided for in the...

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Payment within the framework of contracts abroad

The Foreign Exchange Office provides this service to enable the beneficiary to carry out exchange operations not provided for in the...

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Payment in the context of final departure

Authorizing the user to carry out exchange operations not provided for in the General Instruction on Foreign Exchange Operations.

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Payment by sports associations or clubs for compensation due to foreign participants

The Foreign Exchange Office provides this service to enable the beneficiary to carry out exchange operations not provided for in the...

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Remission or reduction of penalties related to local taxes managed by territorial collectivities

The Ministry of the Interior provides this service to the user, provided they are subject to local taxes managed by territorial...

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Customs exemption for materials (Invest)

Benefit from partial or total exemption from customs tariffs.

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Total or partial exemption from late payment penalties, fines, and collection costs by ministerial decree

Purpose: To benefit from a total or partial exemption from late payment penalties, fines, and collection costs for a specific period by...

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Hedging against exchange rate, interest rate, and commodity price fluctuation risks

The Foreign Exchange Office provides this service to enable the beneficiary to carry out exchange operations not provided for in the...

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Authorization for import duty exemption when registering vehicles specially adapted for persons with disabilities

The purpose of the procedure is to exempt vehicles specially adapted for persons with disabilities from import duty, provided that: - The...

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Authorization for exemption from customs duties and taxes when registering chairs specially adapted for persons with disabilities

Exemption of chairs specially adapted for persons with disabilities from customs duties and taxes.

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Authorization for exemption from customs duties and taxes for citizens returning to Morocco or foreigners arriving to settle in Morocco when importing their personal luggage and effects

The purpose of the procedure is to benefit from exemption from customs duties and taxes when importing personal luggage.

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Authorization for exemption from customs duties and taxes for shipments addressed to ambassadors, diplomatic and consular services, and foreign members of certain international organizations based in Morocco

Exemption from customs duties and taxes on shipments addressed to ambassadors, diplomatic and consular services, and foreign members of...

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Authorization for exemption from customs duties and taxes for goods that have been cleared for consumption and returned to the customs territory

The purpose of the procedure is to authorize exemption from customs duties and taxes for goods that have been cleared for consumption and...

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Authorization for exemption from customs duties and taxes for art objects, trophies, medals, or commemorative badges obtained by sports associations or other associations with their primary headquarters in Morocco, as well as by individuals residing in Morocco, on the occasion of international matches, exhibitions, competitions, or meetings organized abroad.

The purpose of this procedure is to exempt art objects, trophies, medals, or commemorative badges obtained by sports associations or other...

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Authorization for exemption from customs duties and taxes for coffins and containers holding human remains or ashes.

The purpose of this procedure is to exempt coffins and containers holding human remains or ashes from customs duties and taxes.

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Authorization for exemption from customs duties and taxes for sports goods and equipment intended for donation to sports federations, the National Federation of School Sports, or the National Federation of University Sports, as organized by Law No. 06-87 on Physical Education and Sports.

The purpose of this procedure is to exempt sports goods and equipment donated to sports federations from customs duties and taxes.

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Authorization for exemption from customs duties and taxes for microfinance associations when importing equipment and materials used exclusively for management.

This authorization allows microfinance associations to benefit from an exemption from customs duties and taxes when importing equipment and...

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Authorization for exemption from taxes and duties due on shipments intended for certain charitable institutions, including utility vehicles.

The purpose of this procedure is to exempt shipments intended for charitable institutions from customs duties and taxes.

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Authorization for exemption from taxes and duties due upon the import of used personal effects and movable property inherited.

The purpose of this procedure is to exempt used personal effects and movable property inherited from taxes and duties due upon import.

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Authorization for exemption from taxes and duties due upon the import of foreign banknotes, as well as materials and goods intended for Bank Al-Maghrib in accordance with its assigned missions.

The purpose of this procedure is to exempt foreign banknotes from taxes and duties due upon import, as well as materials and goods intended...

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Authorization for exemption from taxes and duties due upon the import of passenger vehicles intended for donation to the State.

The purpose of this procedure is to exempt passenger vehicles received as a donation to the State from taxes and duties due upon import.

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Authorization for exemption from taxes and duties due upon the import of school supply kits for students residing abroad coming to Morocco for study, or supply kits for individuals coming to Morocco to reside there upon their marriage to a person residing in Morocco.

The purpose of this procedure is to exempt from taxes and duties due upon import the school supply kits for students residing abroad coming...

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Authorization to benefit from the minimum import duty rate of 2.5% for Al Akhawayn University when importing materials, equipment, and goods imported within the framework of its assigned missions.

The purpose of this procedure is for Al Akhawayn University in Ifrane to benefit from the minimum import duty rate of 2.5%. This privilege...

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Authorization to benefit from the minimum import duty rate of 2.5%, with exemption from Value Added Tax (VAT), on materials, equipment, and goods imported by the Sheikh Zayed bin Sultan Foundation within the framework of its assigned missions.

The purpose of this procedure is for the Sheikh Zayed bin Sultan Foundation to benefit from the minimum import duty rate of 2.5% and from...

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Authorization to benefit from the minimum import duty rate of 2.5% on materials, equipment, and goods imported by the Mohammed VI Foundation for the Promotion of Social Works in Education and Training within the framework of its assigned missions.

The purpose of this procedure is to allow the Mohammed VI Foundation for the Promotion of Social Works in Education and Training to benefit...

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Authorization to benefit from the minimum import duty rate of 2.5% and exemption from Value Added Tax (VAT) on goods imported by the Sheikh Khalifa bin Zayed Foundation within the framework of its assigned missions.

The purpose of this procedure is to allow the Sheikh Khalifa bin Zayed Foundation to benefit from the minimum import duty rate of 2.5% and...

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Authorization to benefit from the minimum import duty rate of 2.5% for goods imported by the National Mutual Aid (Entraide Nationale), established by Dahir No. 1-57-099 dated 26 Ramadan 1376 (April 27, 1957).

Benefit from the minimum import duty rate of 2.5%, provided that the importation is carried out by the National Mutual Aid (Entraide...

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General

Advance payment for import operations

The Foreign Exchange Office provides this service to enable the beneficiary to carry out exchange operations not provided for in the...

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General

Temporary export of Moroccan coins and banknotes

The Foreign Exchange Office provides this service to enable the beneficiary to carry out exchange operations not provided for in the...

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Export at a value lower than the purchase price

The Foreign Exchange Office provides this service to enable the beneficiary to carry out exchange operations not provided for in the...

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Export without payment

The Foreign Exchange Office provides this service to enable the beneficiary to carry out exchange operations not provided for in the...

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General

Obtaining an income tax certificate for previous years

Right to access information in accordance with Law No. 31.13

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A posteriori discharge of accounts subscribed under the regimes of temporary admission for inward processing, industrial free warehouse, and temporary admission (Invest).

This procedure enables companies to perform a posteriori discharge of accounts subscribed under the regimes of temporary admission for...

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General

Technical opinion of the Office regarding a customs exemption request (Avis technique ONICL/DFD) within the framework of agreements concluded between Morocco and its economic partners (European Union, United States of America, and the United Kingdom of Great Britain and Northern Ireland)

Importation of grain and legume quotas under agreements concluded between Morocco and its economic partners (European Union, United States...

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Technical opinion of the Office regarding a customs exemption request (Measure No. 53 of the National Pact for Industrial Emergence)

Importation of soft biscuit wheat intended for the biscuit industry within the framework of Measure No. 53 of the National Pact for...

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Advances included in partners' current accounts and loans granted to foreign companies

The Foreign Exchange Office provides this service to enable the beneficiary to carry out exchange operations not provided for in the...

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Financial contribution of high schools, schools, or foreign institutions for the benefit of foreign bodies/entities

The Foreign Exchange Office provides this service to enable the beneficiary to carry out exchange operations not provided for in the...

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Validation of technical assistance contracts

The Foreign Exchange Office provides this service to enable the beneficiary to carry out exchange operations not provided for in the...

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Offsetting between export and import proceeds

The Foreign Exchange Office provides this service to enable the beneficiary to carry out exchange operations not provided for in the...

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Approval for an agency to change its affiliation to a payment institution granting the authorization (Class "C" license)

Obtaining approval for an agency to change its affiliation to a payment institution granting the authorization (Class "C" license)

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Final approval to engage in manual currency exchange activity (Class "D" license)

Final approval to engage in manual currency exchange activity (Class "D" license)

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General

Approval of amendments to the conditions under which a manual currency exchange license was granted

The Foreign Exchange Office provides this service to enable the beneficiary (in this case: authorized payment institution agencies,...

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Approval of the partial or total transfer of commercial shares

The Foreign Exchange Office provides this service to enable the beneficiary (in this case: authorized payment institution agencies,...

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Approval of the appointment of a new counter agent

Approval of the appointment of a new counter agent

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Approval of the change of the bank domiciling the manual currency exchange sub-brokerage license

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General

Statement of payments

Providing the taxpayer with a statement of payments for all tax liabilities

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Endorsement of lists relating to Value Added Tax (VAT) exemption for goods and services required for the activities of companies holding a reconnaissance permit, exploration license, or hydrocarbon exploitation concession

Obtaining the endorsement of lists relating to Value Added Tax (VAT) exemption for goods and services required for the activities of...

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General

Renewal of a previously granted license

The Foreign Exchange Office provides this service to enable the beneficiary to carry out exchange operations not provided for in the...

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Transfer of compensation not meeting the conditions of the "General Instruction for Foreign Exchange Operations", determined by a judicial decision or judgment

The Foreign Exchange Office provides this service to enable the beneficiary to carry out exchange operations not provided for in the...

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Price reduction for service exports

The Foreign Exchange Office provides this service to enable the beneficiary to carry out exchange operations not provided for in the...

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General

Price reduction not yet implemented

The Foreign Exchange Office provides this service to enable the beneficiary to carry out exchange operations not provided for in the...

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Authorization for exemption from customs duties and taxes on donations, acquired through non-repayable financial aid, imported by the State, local authorities, or public institutions

The purpose of the procedure is to allow the State, local authorities, and public institutions to benefit from exemption from customs...

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General

Authorization for exemption from customs duties and taxes on the import of goods and merchandise, including utility vehicles, intended for donation to the State, local authorities, public institutions, and associations recognized as being of public utility that focus on the social and health conditions of persons with special needs or those in difficult situations

Exemption from customs duties and taxes on the import of in-kind donations by the State, local authorities, public institutions, and...

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Authorization for import duty exemption for goods and merchandise, including utility vehicles, intended for donation to associations recognized as being of public utility

The purpose of the procedure is to exempt associations recognized as being of public utility from import duties on donations.

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Authorization for the settlement of goods placed under special customs economic regimes by abandoning them to the Administration

This procedure enables companies to settle accounts subscribed under temporary admission for inward processing, temporary admission, and...

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Registration of operators in international trade services (trading)

The Foreign Exchange Office provides this service to enable the beneficiary to carry out exchange operations not provided for in the...

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Registration of operators in the international transport sector

The Foreign Exchange Office provides this service to enable the beneficiary to carry out exchange operations not provided for in the...

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Registration of operators in the aeronautics and aerospace industry sectors

The Foreign Exchange Office provides this service to enable the beneficiary to carry out exchange operations not provided for in the...

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Registration of branches

The Foreign Exchange Office provides this service to enable the beneficiary to carry out exchange operations not provided for in the...

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Settlement of import installment operations

The Foreign Exchange Office provides this service to enable the beneficiary to carry out exchange operations not provided for in the...

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Settlement of an import operation not subject to an import commitment subscription

The Foreign Exchange Office provides this service to enable the beneficiary to carry out exchange operations not provided for in the...

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Correction of bank forms in the context of a capital transaction

The Foreign Exchange Office provides this service to enable the beneficiary to carry out exchange operations not provided for in the...

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Amendment of terms of bank guarantee letters

The Foreign Exchange Office provides this service to enable the beneficiary to carry out exchange operations not provided for in the...

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Amendment of bank forms in the context of a commercial transaction

The Foreign Exchange Office provides this service to enable the beneficiary to carry out exchange operations not provided for in the...

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Submission of a deposit for the benefit of travel agencies: visa fees...

The Foreign Exchange Office provides this service to enable the beneficiary to carry out exchange operations not provided for in the...

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Installment payment of tax debt covered by a guarantee accepted by the collector

Division of the debt due into installments covered by a guarantee accepted by the collector

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General

Schooling costs

The Foreign Exchange Office provides this service to enable the beneficiary to carry out exchange operations not provided for in the...

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Extension of the validity period of a previously granted exchange authorization

The Foreign Exchange Office provides this service to enable the beneficiary to carry out exchange operations not provided for in the...

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Funding an account in foreign currency or convertible dirhams

The Foreign Exchange Office provides this service to enable the beneficiary to carry out exchange operations not provided for in the...

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General

Subrogation of the creditor under a technical assistance contract

The Foreign Exchange Office provides this service to enable the beneficiary to carry out exchange operations not provided for in the...

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Subrogation of the debtor

The Foreign Exchange Office provides this service to enable the beneficiary to carry out exchange operations not provided for in the...

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Medical care services

The Foreign Exchange Office provides this service to enable the beneficiary to carry out exchange operations not provided for in the...

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Payment of salary arrears for a period exceeding 12 months

Authorizing the user to carry out exchange operations not provided for in the General Instructions for Foreign Exchange Operations.

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Payment of investment income (attendance fees)

The Foreign Exchange Office provides this service to enable the beneficiary to carry out exchange operations not provided for in the...

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Payment of investment income (rental income)

The Foreign Exchange Office provides this service to enable the beneficiary to carry out exchange operations not provided for in the...

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Payment of investment income (operating profits of foreign company branches)

The Foreign Exchange Office provides this service to enable the beneficiary to carry out exchange operations not provided for in the...

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Payment of investment income (interest on loans and advances included in partners' current accounts)

The Foreign Exchange Office provides this service to enable the beneficiary to carry out exchange operations not provided for in the...

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Payment for services provided abroad by a Moroccan company for the benefit of Moroccan road transport companies

The Foreign Exchange Office provides this service to enable the beneficiary to carry out exchange operations not provided for in the...

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General

Lifting of mortgage or recovery of bank guarantee

Obtaining the lifting of a mortgage or the recovery of a bank guarantee

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Release of a mortgage or enforcement measure initiated by the collector

Release of a mortgage or enforcement measure initiated by the collector

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Release of the bank guarantee allocated for the rehabilitation of the exploited quarry site

Release of the bank guarantee after verification of the rehabilitation of the exploited quarry site

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Certificate of eligibility for the 7% reduced rate applied to purchases of products and materials used in the composition of non-returnable packaging for pharmaceutical products

Eligibility for the 7% reduced rate applied to purchases of products and materials used in the composition of non-returnable packaging for...

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Certificate of eligibility for the 7% reduced rate applicable to the purchase of products and materials used in the composition of school supplies

Eligibility for the 7% reduced rate applicable to the purchase of products and materials used in the composition of school supplies

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Certificate of payment of taxes and duties encumbering a property (P480)

Protection of the buyer by clearing the property of tax debts (payment of all taxes and duties encumbering the property, whether issued by...

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Certificate of payment of income tax withheld at source on paid real estate income

Proof of payment of income tax withheld at source on paid real estate income

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Certificate of regulated interest rates

Obtaining information on regulated interest rates

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Certificate of discharge from direct contribution or irrigation water usage debts for the Regional Office for Agricultural Development of Tadla

Application form for discharge related to real estate transactions on agricultural land

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Certificate of discharge from direct contribution or irrigation water usage debts for the Regional Office for Agricultural Development of Doukkala

Discharge from direct contribution or irrigation water usage debts

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Income tax withholding certificate

Withdrawal of the income tax withholding certificate

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Certificate of exemption from housing tax and municipal services tax

Proof of exemption from housing tax and municipal services tax for notaries

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Tax residence certificate

Proof of tax residence to avoid double taxation

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Certificate of exemption from the annual special tax on vehicles

Proof of exemption from the annual special tax on vehicles

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Classification certificate issued by the General Directorate of Taxes

Obtaining the classification certificate granted to companies with a sound tax status, managed transparently, and demonstrating good tax...

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Classification certificate issued by the Foreign Exchange Office

Authorization for the beneficiary to carry out exchange operations not provided for in the general instructions for exchange operations

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Certificate of legal tax status

Proof of legal tax status

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Certificate proving a person's residence in the country of residence for at least 10 years to benefit from the 90% reduction granted for vehicle customs clearance (Moroccans living abroad)

Benefit from the customs reduction

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Certificate of release (car loan)

Procedures for release following the end of the loan term

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Certificate of release from precautionary seizure on vessels

Collection of tax arrears

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Certificate of release from opposition on vehicles at the vehicle registration center

Collection of tax arrears

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Certificate of release regarding compensation for land expropriated for public utility projects

In the context of land consolidation, the regional directorates of agriculture provide compensation for land expropriated for public...

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Certificate of release from precautionary seizure

Collection of tax arrears

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Certificate of release from compulsory legal mortgage

Collection of tax arrears

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General

Certificate of release of bank guarantee for the payment of public debts

Collection of tax arrears

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General

Certificate of release from mortgage of business assets

Collection of tax arrears

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General

Certificate of release for the Regional Office for Agricultural Development of Al Haouz

Transfer of agricultural or cultivable land plots to their operators

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General

Turnover Certificate

Proof of turnover for third parties

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General

Certificate of foreign currency exchange rates against the Moroccan Dirham

Obtaining a certificate of foreign currency exchange rates against the Moroccan Dirham

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General

Certificate of purchase with suspension of Value Added Tax (VAT)

Purchase with suspension of Value Added Tax (VAT)

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General

Certificate of VAT-exempt purchase for acquisition, repair, and conversion operations related to maritime vessels

Purchase exempt from Value Added Tax (VAT) for acquisition, repair, and conversion operations related to maritime vessels

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General

Certificate of VAT-exempt purchase for a new vehicle intended specifically for use as a taxi

Purchase exempt from Value Added Tax (VAT) for a new vehicle intended specifically for use as a taxi

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General

Certificate of VAT-exempt purchase for equipment goods intended for private education or vocational training

Purchase exempt from Value Added Tax (VAT) for equipment goods intended for private education or vocational training

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General

Certificate of VAT-exempt purchase for equipment, tools, materials, and services purchased by certain associations and institutions

Purchase exempt from Value Added Tax (VAT) for equipment, tools, materials, and services purchased by certain associations and institutions

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General

Certificate of VAT-exempt purchase for goods, merchandise, works, and services to be delivered or financed through donations

Purchase exempt from Value Added Tax (VAT) for goods, merchandise, works, and services to be delivered or financed through donations

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General

Certificate of VAT-exempt purchase for goods and services required for hydrocarbon exploration and exploitation activities

Purchase exempt from Value Added Tax (VAT) for goods and services required for hydrocarbon exploration and exploitation activities

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General

Certificate of VAT-exempt purchase for educational, scientific, or cultural equipment imported in accordance with UNESCO agreements

Purchase exempt from Value Added Tax (VAT) for educational, scientific, or cultural equipment imported in accordance with UNESCO agreements

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General

Certificate of VAT-exempt purchase related to the construction of university residences, dormitories, or buildings

Purchase exempt from Value Added Tax (VAT) related to the construction of university residences, dormitories, or buildings

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General

Request for the recovery of funds related to deceased civil servants

Recovery of funds related to deceased civil servants

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General

Request for the recovery of funds deposited by credit institutions and equivalent bodies

Recovery of funds deposited by credit institutions and equivalent bodies

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General

Request for the refund of an administrative guarantee via bank transfer

Request for the refund of an administrative guarantee via bank transfer

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General

Request for the refund of a guarantee for a real estate management company for tourism development

Request for the refund of a guarantee for a real estate management company for tourism development

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General

Request for the refund of a travel agency guarantee

Request for the refund of a travel agency guarantee via bank transfer

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General

Request for the refund of a private employment agency guarantee

Request for the refund of a private employment agency guarantee

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General

Request for the refund of fees collected due to error or omission

Refund of fees collected due to error or omission

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General

Relief operations

The Foreign Exchange Office provides this service to enable the beneficiary to carry out exchange operations not provided for in the...

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General

Export of goods without payment under a contract

The Foreign Exchange Office provides this service to enable the beneficiary to carry out exchange operations not provided for in the...

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General

Foreign trade operations

Authorization for the beneficiary to carry out exchange operations not provided for in the General Instruction for Foreign Exchange...

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General

Other exchange operations

The Foreign Exchange Office provides this service to enable the beneficiary to carry out exchange operations not provided for in the...

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General

External loan operations concluded by microcredit institutions or associations

The Foreign Exchange Office provides this service to enable the beneficiary to carry out exchange operations not provided for in the...

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General

Opening of a documentary credit

The Foreign Exchange Office provides this service to enable the beneficiary to carry out exchange operations not provided for in the...

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General

Opening an account abroad under foreign financing

The Foreign Exchange Office provides this service to enable the beneficiary to carry out exchange operations not provided for in the...

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General

Opening an account in foreign currency or convertible dirhams

The Foreign Exchange Office provides this service to enable the beneficiary to carry out exchange operations not provided for in the...

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General

Opening a guarantee account for Moroccan investment financing abroad

Authorization for the beneficiary to carry out exchange operations not provided for in the General Instruction for Foreign Exchange...

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General

Opening bank accounts abroad in the name of resident exporters

The Foreign Exchange Office provides this service to enable the beneficiary to carry out exchange operations not provided for in the...

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General

Opening bank accounts abroad in the name of public entity employees for long-term training abroad (more than one year) and transfer of living expenses

The Foreign Exchange Office provides this service to enable the beneficiary to carry out exchange operations not provided for in the...

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General

Decision regarding the granting or refusal of payment facilities.

Collection of tax arrears

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General

Decision regarding the endorsement of an application for exemption provided for in Article 164-1-E of the Customs and Indirect Taxes Code for vehicles specially adapted for persons with disabilities

Benefit from customs exemption on vehicles specially adapted for persons with disabilities

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General

Decision to release a mortgage for the Regional Office for Agricultural Development of Tadla

Release of mortgage

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General

Decision to grant authorization for the release of a financial guarantee deposited with the Caisse de Dépôt et de Gestion

Issuance of authorization for the release of a financial guarantee deposited with the Caisse de Dépôt et de Gestion. Applicants for this...

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General

Guarantees issued by Moroccan banks for the benefit of foreign institutions to secure loans and financing granted to a non-resident legal entity (subsidiary of a resident company)

The Foreign Exchange Office provides this service to enable the beneficiary to carry out exchange operations not provided for in the...

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General

Bank guarantee issued, as security, in the name of a group comprising resident and non-resident companies

The Foreign Exchange Office provides this service to enable the beneficiary to carry out exchange operations not provided for in the...

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General

Guarantee for the release of Moroccan ships seized abroad

The Foreign Exchange Office provides this service to enable the beneficiary to carry out exchange operations not provided for in the...

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General

Authorization to benefit from the minimum import duty of 2.5% with VAT exemption on materials, equipment, and goods imported by the Lalla Salma Foundation for Cancer Prevention and Treatment within the framework of its assigned missions

The purpose of the procedure is for the Lalla Salma Foundation for Cancer Prevention and Treatment to benefit from the minimum import duty...

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General

Authorization to benefit from a reduction in the domestic consumption tax on ethyl alcohol (Invest)

Benefit from a reduction in the domestic consumption tax on ethyl alcohol

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General

Business travel allowances

The Foreign Exchange Office provides this service to enable the beneficiary to carry out exchange operations not provided for in the...

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General

Allowances for the payment of aircraft operating expenses abroad

The Foreign Exchange Office provides this service to enable the beneficiary to carry out exchange operations not provided for in the...

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General

Contribution or establishment abroad by resident legal entities of companies, branches, subsidiaries, or representative offices.

The Foreign Exchange Office provides this service to enable the beneficiary to carry out exchange operations not provided for in the...

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General

Contribution of employees of Moroccan subsidiaries and branches to the capital of foreign parent companies.

The Foreign Exchange Office provides this service to enable the beneficiary to carry out exchange operations not provided for in the...

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General

Offsetting between a commercial debt and a financial debt, or vice versa

The Foreign Exchange Office provides this service to enable the beneficiary to carry out exchange operations not provided for in the...

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General

Payment order or release of property through compensation for expropriation for public utility

Transfer of real estate ownership to the State (private domain) and compensation of owners

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General

E-commerce allowances.

The Foreign Exchange Office provides this service to enable the beneficiary to carry out exchange operations not provided for in the...

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General

Granting of a commercial discount exceeding 5% or repatriation of funds previously transferred to Morocco in the context of a goods export operation.

The Foreign Exchange Office provides this service to enable the beneficiary to carry out exchange operations not provided for in the...

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General

Allowance or payment of accommodation expenses for a patient's companion abroad.

The Foreign Exchange Office provides this service to enable the beneficiary to carry out exchange operations not provided for in the...

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General

Departure allowance for abroad not utilized by the student upon departure.

The Foreign Exchange Office provides this service to enable the beneficiary to carry out exchange operations not provided for in the...

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General

Results of tests for equipment processing Moroccan banknotes.

Verification of the compliance of machines and equipment for processing Moroccan banknotes with Bank Al-Maghrib standards.

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General

Transfer of a payment made under an expired import commitment or payment for an import operation in a manner not provided for in the General Instruction for Foreign Exchange Operations.

The Foreign Exchange Office provides this service to enable the beneficiary to carry out exchange operations not provided for in the...

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General

Document for the cancellation of a maritime mortgage (Invest).

Determination of the conditions for obtaining a maritime mortgage cancellation document.

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