These receipts recorded an achievement rate of 94%, despite the increase in tax refunds, reliefs and refunds which amounted to a total amount of nearly 13.7 billion dirhams, against 9.8 billion dirhams in October. 2021, specifies the ministry in a document on the situation of the expenses and resources of the Treasury (SCRT) of October 2022.
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 15.3 billion dirhams (+43.9%) mainly following the significant improvement in receipts for the additional adjustment (+6.4 billion dirhams, +121.1%), the 1st installment (+3.5 billion dirhams, +62%), the 2nd installment (+3 billion dirhams, +43, 6%) and the 3rd installment (+2.4 billion dirhams, +31.9%).
It is also about the increase in income tax (IR) of nearly 2.5 billion dirhams (+6.6%) thanks, in particular, to income from income tax on salaries (+2 billion dirhams). ) and income tax on professionals (+330 million dirhams (MDH)).
The document also mentions the drop in revenue from value added tax (VAT) of nearly 2 billion dirhams (-9.7%), mainly due to the increase in refunds (8. 1 billion dirhams against 5.7 billion dirhams at the end of October 2021).
Added to this, the increase in import VAT of 11.3 billion dirhams (+32.9%) in connection with the increase in the value of imports (+43.8% at the end of September 2022), in addition to the increase in domestic consumption taxes of 657 MDH (+2.6%), mainly attributable to ICT on tobacco (+245 MDH, 2.5%) and on products other than energy products (+335 MDH, +17.6%)
With regard to customs duties, they increased by nearly 2.1 billion dirhams (+21.7%), under the effect of the increase in imports, underlines the document, noting the improvement in registration fees and stamp duty of 2.2 billion dirhams (+17.1%), following in particular the increase in registration fees (+1.8 billion dirhams), the tax on insurance contracts (+161 million dirhams) and the TSAV (+107 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.