Useful tools for your business
Useful tools for your business


Standards & Regulations

Regulation is the set of rules, it means legal measures, rules, prescriptions, indications and other legal texts which govern a social activity or which concern a particular field.

All standards have the same basic purpose, which is to establish accepted principles or criteria so that their users can make reliable assumptions about a particular product, service or practice.

See as well

Forms & Templates

+ General Chart of Accounts.

+ Chart of accounts for associations.

+ Chart of accounts for micro-credit associations

+ Real estate chart of accounts. 

+ Accounting plan for brokerage companies.

+ Accounting obligations of traders.

+ General code of accounting standards.

+ Accounting plan for credit institutions.

+ Accounting plan for insurance companies.

+ Accounting plan for pension funds.

+ Accounting plan for cooperatives.

+ Chart of accounts of regional agricultural development offices (ORMVA).

+ Chart of accounts of political parties.

+ Chart of accounts of mutual companies.

+ Accounting rules applicable to UCITS repurchase agreements.

+ Accounting standards applicable to the securitization of mortgage loans.  

+ Decrees of application of the labor code.

+ The new labor code 2004 Law 65-99..

+ Law of 1972 on the Social Security System.

+ Circular Note CNSS Contribution Assessment "Dahir bearing law n°1-72-184".

+ Decree n° 2-01-2723 of 27 hijja 1422 (March 12, 2002) fixing the rate of contributions due to the National Social Security Fund.

+ Law 03-14 relating to the loss of employment indemnity.

+ Regulation on Mandatory Health Insurance. AMO

+ Questions & Answers of the CNSS.

+ General Tax Code.

+ Law 47-06 on local taxation.

+ Decree for the application of the value added tax.

+ Circular on the tax provisions of the finance law.

+ The international conventions.

+ The taxpayers' charter

+ OECD Transfer Pricing Guidelines for Multinational Companies and Tax Administrations..

+ The 2013 Tax Conference.

+ Questions and answers from the DGI.

+ Foreign exchange regulations.

+ Customs regulations.

+ Tax regime of the Autoentrepreneur.

+ Tax guide for Moroccans living abroad.

+ Guide to VAT refund.

+ Full discharge contribution.

+ Contribution in full discharge of foreign nationals.

+ Tax incentives system.

+ Taxation of agricultural holdings.


+ Law n° 5-96, 21-05 and 24-10 on the general partnership, the limited partnership, the partnership limited by shares, the limited liability company and the joint venture company. "Dahir n° 1-97-49 (5 chaoual 1417).
limitée et la société en participation. « Dahir n° 1-97-49 (5 chaoual 1417) »

+ Law 17-95 relating to the joint stock company.

+ Law 20-05 amending the law on the joint stock company.

+ New laws 20-19 and 21-12 amending and supplementing respectively law 17-95 relating to joint stock companies and law 5-96 relating to the limited liability company and certain other forms of companies.

+ Law 13-97 relating to economic interest groups.

+ Law 06-99 on the freedom of prices and competition.

+ Law 26-03 on public offers.

+ Law 46-06 amending Law 26-03 on public offers.

+ Law 54-05 on the delegated management of public services.

+ Law 08-05 on arbitration.

+ Dahir (2 chaoual 1374) relating to the leases of buildings or premises rented for commercial, industrial or craft use.

+ Law 18-95 relating to the investment charter.

+ Law 1-93-212 relating to the deontological council of securities and the information required from legal entities making public calls for savings.

+ Law 34-03 relating to credit institutions..

+ Law relating to the accounting obligations of traders..

+ Commercial Code.

ElMaguiri & Associés

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