Morocco’s Tax Crackdown: Tech-Driven Audits Yield 14.8 Billion Dirhams in 2024

7,674 on-site audits were carried out (+32%) and 60,831 files were examined on paper (+9%), for total revenues of more than 14.8 billion dirhams in 2024, according to the DGI in its latest report cited by Les Inspirations Éco. Specifically, 9.6 billion DH in rights were recovered as part of on-site audits, an increase of 66% compared to 2023. As for the tax situation of individuals, it represents 47% of the files audited on site, compared to 19% in 2023. This represents a clear progression. In parallel, general verifications, more comprehensive, now constitute 82% of the controls, confirming a desire for a more global approach, it is specified.

A gap between the volume of controls and the yield is observed: while the number of files processed on paper is increasing, the corresponding revenues are down 4%, to 5.3 billion DH. SMEs (classified as "other legal entities") recorded a 12% increase in their contributions (2.3 billion DH). Large companies, on the other hand, show a significant 22% decrease (1.6 billion DH), despite a larger number of files processed. As for the revenues from individuals, they remain stable, at 1.38 billion DH.

As for taxes related to real estate, the rights from the IR on land profits (IR/PF) increased by 9% to 2.1 billion DH, representing 73% of the segment’s revenues. Conversely, registration and stamp duties fell by 8% (779 million DH). This evolution reflects a strategic orientation towards the revenues generated by capital gains, considered more profitable than simple transaction acts, it is further specified.

To improve risk detection, refine targeting and automate certain control tasks, the DGI has implemented two structuring technological projects. These are the deployment of a data lake to centralize internal and external data and the gradual implementation of the electronic invoicing system. These tools are already proving their effectiveness.