The General Administration of Taxes is part of the Ministry of Economy and Finance. Its main mission is to secure tax revenues. It is thus responsible for: -The assessment and collection of state taxes: --The General Administration of Taxes determines the bases on which are levied : ---State taxes (corporate tax, income tax, value added tax, registration and stamp duties); ---Certain local taxes managed for the benefit of local authorities (residence tax, tax on communal services and tax on professional activity). --The tax offices are responsible for the collection of revenues of taxes, duties and charges. -Ensuring compliance with the tax law and fighting against tax evasion: The Moroccan taxation system is generally declarative. Therefore, the mission of control occupies a very important dimension. The tax audit is performed under a strict procedure observing the guarantees offered to taxpayers. It has a deterrent and pedagogical role. Providing the Government with a tax expertise particularly in the context of the drafting of finance laws and negotiation of conventions for the avoidance of double taxation with foreign states. The General Administration of Taxes is then responsible for the study and drawing up of the draft legislations and regulations of fiscal nature. It also draws up in consultation with the various economic operators the implementing circulars related to tax legislations. The tax administration also examines questions of interpretation of tax provisions and provides information about the answers given.