oca-ocb-l10n_me-africa/odoo-bringout-oca-ocb-l10n_ma/l10n_ma/data/template/account.tax-ma.csv

1	id	sequence	description	invoice_label	name	amount	amount_type	type_tax_use	tax_group_id	active	tax_exigibility	cash_basis_transition_account_id	repartition_line_ids/repartition_type	repartition_line_ids/document_type	repartition_line_ids/tag_ids	repartition_line_ids/account_id	repartition_line_ids/factor_percent	name@fr	invoice_label@fr	fiscal_position_ids	original_tax_ids
2	vat_out_20_80	10	Production and distribution operations	20%	20% 80	20	percent	sale	tax_group_vat_20		on_payment	pcg_44551	base	invoice	80B			20% 80	Opérations de production et de distribution	afpt_morocco
3													tax	invoice	80T	pcg_4455
4													base	refund	80B
5													tax	refund	80T	pcg_4455
6	vat_out_20_81	20	Services	20%	20% 81	20	percent	sale	tax_group_vat_20		on_payment	pcg_44551	base	invoice	81B			20% 81	Prestations de services	afpt_morocco
7													tax	invoice	81T	pcg_4455
8													base	refund	81B
9													tax	refund	81T	pcg_4455
10	vat_out_20_82	30	Liberal professions referred to in Article 89-I-12°-(b) of the CGI	20%	20% 82	20	percent	sale	tax_group_vat_20	False	on_payment	pcg_44551	base	invoice	82B			20% 82	Professions libérales visées à l'article 89-I-12°-(b) du CGI	afpt_morocco
11													tax	invoice	82T	pcg_4455
12													base	refund	82B
13													tax	refund	82T	pcg_4455
14	vat_out_20_83	40	Leasing operations	20%	20% 83	20	percent	sale	tax_group_vat_20	False	on_payment	pcg_44551	base	invoice	83B			20% 83	Opérations de crédit-bail	afpt_morocco
15													tax	invoice	83T	pcg_4455
16													base	refund	83B
17													tax	refund	83T	pcg_4455
18	vat_out_20_87	50	Operations of real estate works companies	20%	20% 87	20	percent	sale	tax_group_vat_20	False	on_payment	pcg_44551	base	invoice	87B			20% 87	Opérations d'entreprises de travaux immobiliers	afpt_morocco
19													tax	invoice	87T	pcg_4455
20													base	refund	87B
21													tax	refund	87T	pcg_4455
22	vat_out_20_93	60	Sales and delivery of used movable property	20%	20% 93	20	percent	sale	tax_group_vat_20	False	on_payment	pcg_44551	base	invoice	93B			20% 93	Opérations de vente et de livraison de biens meubles d'occasion	afpt_morocco
23													tax	invoice	93T	pcg_4455
24													base	refund	93B
25													tax	refund	93T	pcg_4455
26	vat_out_20_94	70	Self-supply of constructions	20%	20% 94	20	percent	sale	tax_group_vat_20	False	on_payment	pcg_44551	base	invoice	94B			20% 94	Opérations de livraison à soi-même de constructions	afpt_morocco
27													tax	invoice	94T	pcg_4455
28													base	refund	94B
29													tax	refund	94T	pcg_4455
30	vat_out_20_95	80	Margin regime referred to in Articles 125 bis and 125 quater of the CGI	20%	20% 95	20	percent	sale	tax_group_vat_20	False	on_payment	pcg_44551	base	invoice	95B			20% 95	Régime de marge visé aux articles 125 bis et 125 quater du CGI	afpt_morocco
31													tax	invoice	95T	pcg_4455
32													base	refund	95B
33													tax	refund	95T	pcg_4455
34	vat_out_20_102	90	Other	20%	20% 102	20	percent	sale	tax_group_vat_20		on_payment	pcg_44551	base	invoice	102B			20% 102	Autres	afpt_morocco
35													tax	invoice	102T	pcg_4455
36													base	refund	102B
37													tax	refund	102T	pcg_4455
38	vat_out_20_129	100	Transactions with non-resident taxpayers	20%	20% EX 129	20	percent	sale	tax_group_vat_20		on_payment	pcg_44551	base	invoice	129B			20% EX 129	Opérations réalisées avec des contribuables non résidents	afpt_imp_exp	vat_out_20_81,vat_out_20_93,vat_out_20_87,vat_out_20_83,vat_out_20_80,vat_out_20_82,vat_out_20_102,vat_out_20_95,vat_out_20_94
39													tax	invoice	129T	pcg_4455
40													base	refund	129B
41													tax	refund	129T	pcg_4455
42	vat_out_14_84	110	Butter, excluding home-made butter referred to in Article 91 (I-A. 2°)	14%	14% 84	14	percent	sale	tax_group_vat_14	False	on_payment	pcg_44551	base	invoice	84B			14% 84	Beurre, à l'exclusion du beurre de fabrication artisanale visé à l'article 91 (I-A. 2°)	afpt_morocco
43													tax	invoice	84T	pcg_4455
44													base	refund	84B
45													tax	refund	84T	pcg_4455
46	vat_out_14_88	120	Passenger and freight transport operations, excluding rail transport	14%	14% 88	14	percent	sale	tax_group_vat_14	False	on_payment	pcg_44551	base	invoice	88B			14% 88	Opérations de transport de voyageurs et de marchandises, à l'exclusion du transport ferroviaire	afpt_morocco
47													tax	invoice	88T	pcg_4455
48													base	refund	88B
49													tax	refund	88T	pcg_4455
50	vat_out_14_90	130	Electrical energy	14%	14% 90	14	percent	sale	tax_group_vat_14	False	on_payment	pcg_44551	base	invoice	90B			14% 90	Énergie électrique	afpt_morocco
51													tax	invoice	90T	pcg_4455
52													base	refund	90B
53													tax	refund	90T	pcg_4455
54	vat_out_14_104	140	Other	14%	14% 104	14	percent	sale	tax_group_vat_14	False	on_payment	pcg_44551	base	invoice	104B			14% 104	Autres	afpt_morocco
55													tax	invoice	104T	pcg_4455
56													base	refund	104B
57													tax	refund	104T	pcg_4455
58	vat_out_14_91	150	Services rendered by any soliciting agent or insurance broker in respect of contracts brought by him to an insurance company	14%	14% 91	14	percent	sale	tax_group_vat_14	False	on_payment	pcg_44551	base	invoice	91B			14% 91	Prestations de services rendues par tout agentdémarcheur ou courtier d'assurances à raison des contrats apportés par lui à une entreprise d'assurances	afpt_morocco
59													tax	invoice	91T	pcg_4455
60													base	refund	91B
61													tax	refund	91T	pcg_4455
62	vat_out_14_129	160	Transactions with non-resident taxpayers	14%	14% EX 129	14	percent	sale	tax_group_vat_14	False	on_payment	pcg_44551	base	invoice	129B			14% EX 129	Opérations réalisées avec des contribuables non résidents	afpt_imp_exp	vat_out_14_84,vat_out_14_90,vat_out_14_88,vat_out_14_104,vat_out_14_91
63													tax	invoice	129T	pcg_4455
64													base	refund	129B
65													tax	refund	129T	pcg_4455
66	vat_out_10_76	170	Photovoltaic panels	10%	10% 76	10	percent	sale	tax_group_vat_10	False	on_payment	pcg_44551	base	invoice	76B			10% 76	Panneaux photovoltaïques	afpt_morocco
67													tax	invoice	76T	pcg_4455
68													base	refund	76B
69													tax	refund	76T	pcg_4455
70	vat_out_10_77	180	Solar water heaters	10%	10% 77	10	percent	sale	tax_group_vat_10	False	on_payment	pcg_44551	base	invoice	77B			10% 77	Chauffe-eaux solaires	afpt_morocco
71													tax	invoice	77T	pcg_4455
72													base	refund	77B
73													tax	refund	77T	pcg_4455
74	vat_out_10_78	190	Feed for livestock and farmyard animals as well as oil cakes used in their manufacture, excluding other simple feed	10%	10% 78	10	percent	sale	tax_group_vat_10	False	on_payment	pcg_44551	base	invoice	78B			10% 78	Aliments destinés à l'alimentation du bétail et des animaux de basse-cour ainsi que les tourteaux servant à leur fabrication à l'exclusion des autres aliments simples	afpt_morocco
75													tax	invoice	78T	pcg_4455
76													base	refund	78B
77													tax	refund	78T	pcg_4455
78	vat_out_10_79	200	Equipment for exclusive agricultural use	10%	10% 79	10	percent	sale	tax_group_vat_10	False	on_payment	pcg_44551	base	invoice	79B			10% 79	Équipements à usage exclusivement agricole	afpt_morocco
79													tax	invoice	79T	pcg_4455
80													base	refund	79B
81													tax	refund	79T	pcg_4455
82	vat_out_10_85	210	Wood in logs, debarked or simply squared, cork in its natural state, firewood in bundles or sawn to short lengths and charcoal	10%	10% 85	10	percent	sale	tax_group_vat_10	False	on_payment	pcg_44551	base	invoice	85B			10% 85	Bois en grumes, écorcés ou simplement équarris, le liège à l'état naturel, les bois de feu en fagots ou sciés à petite longueur et le charbon de bois	afpt_morocco
83													tax	invoice	85T	pcg_4455
84													base	refund	85B
85													tax	refund	85T	pcg_4455
86	vat_out_10_86	220	Fishing gear and nets for professional marine fishermen	10%	10% 86	10	percent	sale	tax_group_vat_10	False	on_payment	pcg_44551	base	invoice	86B			10% 86	Engins et filets de pêche destinés aux professionnels de la pêche maritime	afpt_morocco
87													tax	invoice	86T	pcg_4455
88													base	refund	86B
89													tax	refund	86T	pcg_4455
90	vat_out_10_89	230	Accommodation and catering operations as well as services provided by cafes	10%	10% 89	10	percent	sale	tax_group_vat_10	False	on_payment	pcg_44551	base	invoice	89B			10% 89	Opérations d'hébergement et de restauration ainsi que les prestations fournies par les cafés	afpt_morocco
91													tax	invoice	89T	pcg_4455
92													base	refund	89B
93													tax	refund	89T	pcg_4455
94	vat_out_10_92	240	Rental operations of buildings used as hotels	10%	10% 92	10	percent	sale	tax_group_vat_10	False	on_payment	pcg_44551	base	invoice	92B			10% 92	Opérations de location d'immeubles à usage d'hôtels	afpt_morocco
95													tax	invoice	92T	pcg_4455
96													base	refund	92B
97													tax	refund	92T	pcg_4455
98	vat_out_10_96	250	Cooking salt (rock or sea salt)	10%	10% 96	10	percent	sale	tax_group_vat_10	False	on_payment	pcg_44551	base	invoice	96B			10% 96	Sel de cuisine (gemme ou marin)	afpt_morocco
99													tax	invoice	96T	pcg_4455
100													base	refund	96B
101													tax	refund	96T	pcg_4455
102	vat_out_10_97	260	Milled rice and pasta	10%	10% 97	10	percent	sale	tax_group_vat_10	False	on_payment	pcg_44551	base	invoice	97B			10% 97	Riz usiné et les pâtes alimentaires	afpt_morocco
103													tax	invoice	97T	pcg_4455
104													base	refund	97B
105													tax	refund	97T	pcg_4455
106	vat_out_10_98	270	Food fluid oils excluding palm oil	10%	10% 98	10	percent	sale	tax_group_vat_10	False	on_payment	pcg_44551	base	invoice	98B			10% 98	Huiles fluides alimentaires à l'exclusion de l'huile de palme	afpt_morocco
107													tax	invoice	98T	pcg_4455
108													base	refund	98B
109													tax	refund	98T	pcg_4455
110	vat_out_10_99	280	Securities transactions	10%	10% 99	10	percent	sale	tax_group_vat_10	False	on_payment	pcg_44551	base	invoice	99B			10% 99	Transactions relatives aux valeurs mobilières	afpt_morocco
111													tax	invoice	99T	pcg_4455
112													base	refund	99B
113													tax	refund	99T	pcg_4455
114	vat_out_10_100	290	Banking and credit transactions and exchange commissions	10%	10% 100	10	percent	sale	tax_group_vat_10	False	on_payment	pcg_44551	base	invoice	100B			10% 100	Opérations de banque et de crédit et les commissions de change	afpt_morocco
115													tax	invoice	100T	pcg_4455
116													base	refund	100B
117													tax	refund	100T	pcg_4455
118	vat_out_10_101	300	Transactions involving shares and units shares	10%	10% 101	10	percent	sale	tax_group_vat_10	False	on_payment	pcg_44551	base	invoice	101B			10% 101	Transactions portant sur les actions et les parts sociales	afpt_morocco
119													tax	invoice	101T	pcg_4455
120													base	refund	101B
121													tax	refund	101T	pcg_4455
122	vat_out_10_103	310	Operations of sale and delivery of works and objects of art	10%	10% 103	10	percent	sale	tax_group_vat_10	False	on_payment	pcg_44551	base	invoice	103B			10% 103	Opérations de vente et de livraison des œuvres et objets d'art	afpt_morocco
123													tax	invoice	103T	pcg_4455
124													base	refund	103B
125													tax	refund	103T	pcg_4455
126	vat_out_10_105	320	Operations of lawyers, interpreters, notaries, adouls, bailiffs and veterinarians	10%	10% 105	10	percent	sale	tax_group_vat_10	False	on_payment	pcg_44551	base	invoice	105B			10% 105	Opérations des avocats, interprètes, notaires, adoul, huissiers de justice et vétérinaires	afpt_morocco
127													tax	invoice	105T	pcg_4455
128													base	refund	105B
129													tax	refund	105T	pcg_4455
130	vat_out_10_108	330	Petroleum gas and other gaseous hydrocarbons	10%	10% 108	10	percent	sale	tax_group_vat_10	False	on_payment	pcg_44551	base	invoice	108B			10% 108	Gaz de pétrole et les autres hydrocarbures gazeux	afpt_morocco
131													tax	invoice	108T	pcg_4455
132													base	refund	108B
133													tax	refund	108T	pcg_4455
134	vat_out_10_109	340	Petroleum or shale oils, crude or refined	10%	10% 109	10	percent	sale	tax_group_vat_10	False	on_payment	pcg_44551	base	invoice	109B			10% 109	Huiles de pétrole ou de schistes, brutes ou raffinées	afpt_morocco
135													tax	invoice	109T	pcg_4455
136													base	refund	109B
137													tax	refund	109T	pcg_4455
138	vat_out_10_112	350	Ticket sales operations for museums, cinema and theater	10%	10% 112	10	percent	sale	tax_group_vat_10	False	on_payment	pcg_44551	base	invoice	112B			10% 112	Opérations de vente des billets d'entrée aux musées, cinéma et théâtre	afpt_morocco
139													tax	invoice	112T	pcg_4455
140													base	refund	112B
141													tax	refund	112T	pcg_4455
142	vat_out_10_118	360	Other	10%	10% 118	10	percent	sale	tax_group_vat_10	False	on_payment	pcg_44551	base	invoice	118B			10% 118	Autres	afpt_morocco
143													tax	invoice	118T	pcg_4455
144													base	refund	118B
145													tax	refund	118T	pcg_4455
146	vat_out_10_129	370	Transactions with non-resident taxpayers	10%	10% EX 129	10	percent	sale	tax_group_vat_10	False	on_payment	pcg_44551	base	invoice	129B			10% EX 129	Opérations réalisées avec des contribuables non résidents	afpt_imp_exp	vat_out_10_89,vat_out_10_112,vat_out_10_86,vat_out_10_101,vat_out_10_100,vat_out_10_98,vat_out_10_118,vat_out_10_77,vat_out_10_109,vat_out_10_105,vat_out_10_92,vat_out_10_76,vat_out_10_103,vat_out_10_85,vat_out_10_97,vat_out_10_108,vat_out_10_96,vat_out_10_79,vat_out_10_99,vat_out_10_78
147													tax	invoice	129T	pcg_4455
148													base	refund	129B
149													tax	refund	129T	pcg_4455
150	vat_out_7_106	380	Water delivered to the public distribution networks and sanitation services	7%	7% 106	7	percent	sale	tax_group_vat_7	False	on_payment	pcg_44551	base	invoice	106B			7% 106	Eau livrée aux réseaux de distribution publique et les prestations d'assainissement	afpt_morocco
151													tax	invoice	106T	pcg_4455
152													base	refund	106B
153													tax	refund	106T	pcg_4455
154	vat_out_7_107	390	Rental of water and electricity meters	7%	7% 107	7	percent	sale	tax_group_vat_7	False	on_payment	pcg_44551	base	invoice	107B			7% 107	Location de compteurs d'eau et d'électricité	afpt_morocco
155													tax	invoice	107T	pcg_4455
156													base	refund	107B
157													tax	refund	107T	pcg_4455
158	vat_out_7_110	400	Pharmaceutical products, raw materials and products used in their composition as well as non-returnable packaging of these products and materials	7%	7% 110	7	percent	sale	tax_group_vat_7	False	on_payment	pcg_44551	base	invoice	110B			7% 110	Produits pharmaceutiques, matières premières et produits entrant dans leurs compositions ainsi que les emballages non récupérables de ces produits et matières	afpt_morocco
159													tax	invoice	110T	pcg_4455
160													base	refund	110B
161													tax	refund	110T	pcg_4455
162	vat_out_7_111	410	School supplies, products and materials in their composition	7%	7% 111	7	percent	sale	tax_group_vat_7	False	on_payment	pcg_44551	base	invoice	111B			7% 111	Fournitures scolaires, produits et matières entrant dans leur composition	afpt_morocco
163													tax	invoice	111T	pcg_4455
164													base	refund	111B
165													tax	refund	111T	pcg_4455
166	vat_out_7_113	420	Refined or agglomerated sugar	7%	7% 113	7	percent	sale	tax_group_vat_7	False	on_payment	pcg_44551	base	invoice	113B			7% 113	Sucre raffiné ou aggloméré	afpt_morocco
167													tax	invoice	113T	pcg_4455
168													base	refund	113B
169													tax	refund	113T	pcg_4455
170	vat_out_7_114	430	Canned sardines	7%	7% 114	7	percent	sale	tax_group_vat_7	False	on_payment	pcg_44551	base	invoice	114B			7% 114	Conserves de sardines	afpt_morocco
171													tax	invoice	114T	pcg_4455
172													base	refund	114B
173													tax	refund	114T	pcg_4455
174	vat_out_7_115	440	Milk powder	7%	7% 115	7	percent	sale	tax_group_vat_7	False	on_payment	pcg_44551	base	invoice	115B			7% 115	Lait en poudre	afpt_morocco
175													tax	invoice	115T	pcg_4455
176													base	refund	115B
177													tax	refund	115T	pcg_4455
178	vat_out_7_116	450	Household soap	7%	7% 116	7	percent	sale	tax_group_vat_7	False	on_payment	pcg_44551	base	invoice	116B			7% 116	Savon de ménage	afpt_morocco
179													tax	invoice	116T	pcg_4455
180													base	refund	116B
181													tax	refund	116T	pcg_4455
182	vat_out_7_117	460	Economy car and products and materials used in its in its manufacture	7%	7% 117	7	percent	sale	tax_group_vat_7	False	on_payment	pcg_44551	base	invoice	117B			7% 117	Voiture économique et produits et matières entrant dans sa fabrication	afpt_morocco
183													tax	invoice	117T	pcg_4455
184													base	refund	117B
185													tax	refund	117T	pcg_4455
186	vat_out_7_119	470	Other	7%	7% 119	7	percent	sale	tax_group_vat_7	False	on_payment	pcg_44551	base	invoice	119B			7% 119	Autres	afpt_morocco
187													tax	invoice	119T	pcg_4455
188													base	refund	119B
189													tax	refund	119T	pcg_4455
190	vat_out_7_129	480	Transactions with non-resident taxpayers	7%	7% EX 129	7	percent	sale	tax_group_vat_7	False	on_payment	pcg_44551	base	invoice	129B			7% EX 129	Opérations réalisées avec des contribuables non résidents	afpt_imp_exp	vat_out_7_115,vat_out_7_117,vat_out_7_110,vat_out_7_114,vat_out_7_113,vat_out_7_119,vat_out_7_107,vat_out_7_116,vat_out_7_106,vat_out_7_111
191													tax	invoice	129T	pcg_4455
192													base	refund	129B
193													tax	refund	129T	pcg_4455
194	vat_out_0_20	490	Operations outside the scope of VAT	0%	0% 20	0	percent	sale	tax_group_vat_0	False			base	invoice	20			0% 20	Opérations situées hors champ d'application de la TVA	afpt_morocco
195													tax	invoice
196													base	refund	20
197													tax	refund
198	vat_out_0_30	500	Exempt operations without right of deduction (Article 91 of the CGI)	0%	0% 30	0	percent	sale	tax_group_vat_0	False			base	invoice	30			0% 30	Opérations exonérées sans droit à déduction (article 91 du CGI)	afpt_morocco
199													tax	invoice
200													base	refund	30
201													tax	refund
202	vat_out_0_40	510	Exempt operations with right of deduction (Article 92 of the CGI)	0%	0% 40	0	percent	sale	tax_group_vat_0	False			base	invoice	40			0% 40	Opérations exonérées avec droit à déduction (article 92 du CGI)	afpt_morocco
203													tax	invoice
204													base	refund	40
205													tax	refund
206	vat_out_0_50	520	Operations carried out under suspension of VAT (Article 94 of the CGI)	0%	0% 50	0	percent	sale	tax_group_vat_0	False			base	invoice	50			0% 50	Opérations réalisées en suspension de la TVA (article 94 du CGI)	afpt_morocco
207													tax	invoice
208													base	refund	50
209													tax	refund
210	vat_in_20_146	530	Domestic purchases other than fixed assets	20%	20% 146	20	percent	purchase	tax_group_vat_20		on_payment	pcg_34554	base	invoice				20% 146	Achats non immobilisés à l'interieur	afpt_morocco
211													tax	invoice	146T	pcg_34552
212													base	refund
213													tax	refund	146T	pcg_34552
214	vat_in_20_140	540	Services	20%	20% S 140	20	percent	purchase	tax_group_vat_20		on_payment	pcg_34554	base	invoice				20% S 140	Prestations de services	afpt_morocco
215													tax	invoice	140T	pcg_34552
216													base	refund
217													tax	refund	140T	pcg_34552
218	vat_in_20_155	550	Contract work	20%	20% S 155	20	percent	purchase	tax_group_vat_20	False	on_payment	pcg_34554	base	invoice				20% S 155	Travaux à façon	afpt_morocco
219													tax	invoice	155T	pcg_34552
220													base	refund
221													tax	refund	155T	pcg_34552
222	vat_in_20_156	560	Subcontracting (real estate work)	20%	20% S 156	20	percent	purchase	tax_group_vat_20	False	on_payment	pcg_34554	base	invoice				20% S 156	Sous–traitance (travaux immobiliers)	afpt_morocco
223													tax	invoice	156T	pcg_34552
224													base	refund
225													tax	refund	156T	pcg_34552
226	vat_in_20_145	570	Import purchases other than fixed assets	20%	20% EX 145	20	percent	purchase	tax_group_vat_20		on_payment	pcg_34554	base	invoice	129Brc			20% EX 145	Achats non immobilisés à l'importation	afpt_imp_exp	vat_in_20_146
227													tax	invoice	145T	pcg_34552
228													tax	invoice	129T	pcg_4455	-100
229													base	refund	129Brc
230													tax	refund	145T	pcg_34552
231													tax	refund	129T	pcg_4455	-100
232	vat_in_20_163	580	Domestic purchases of fixed assets	20%	20% IG 163	20	percent	purchase	tax_group_vat_20	False	on_payment	pcg_34553	base	invoice				20% IG 163	Achats d'immobilisations à l'interieur	afpt_morocco
233													tax	invoice	163T	pcg_34551
234													base	refund
235													tax	refund	163T	pcg_34551
236	vat_in_20_162	590	Import purchases of fixed assets	20%	20% EX IG 162	20	percent	purchase	tax_group_vat_20	False	on_payment	pcg_34553	base	invoice	129Brc			20% EX IG 162	Achats d'immobilisations à l'importation	afpt_imp_exp	vat_in_20_163
237													tax	invoice	162T	pcg_34551
238													tax	invoice	129T	pcg_4455	-100
239													base	refund	129Brc
240													tax	refund	162T	pcg_34551
241													tax	refund	129T	pcg_4455	-100
242	vat_in_20_164	600	Self-supply other than constructions	20%	20% IG 164	20	percent	purchase	tax_group_vat_20	False	on_payment	pcg_34553	base	invoice				20% IG 164	Livraisons à soi-même autre que les constructions	afpt_morocco
243													tax	invoice	164T	pcg_34551
244													base	refund
245													tax	refund	164T	pcg_34551
246	vat_in_20_165	610	Facilities and installations	20%	20% IG 165	20	percent	purchase	tax_group_vat_20	False	on_payment	pcg_34553	base	invoice				20% IG 165	Installations et poses	afpt_morocco
247													tax	invoice	165T	pcg_34551
248													base	refund
249													tax	refund	165T	pcg_34551
250	vat_in_20_166	620	Constructions	20%	20% IG 166	20	percent	purchase	tax_group_vat_20	False	on_payment	pcg_34553	base	invoice				20% IG 166	Constructions	afpt_morocco
251													tax	invoice	166T	pcg_34551
252													base	refund
253													tax	refund	166T	pcg_34551
254	vat_in_20_167	630	Self-supply of constructions	20%	20% IG 167	20	percent	purchase	tax_group_vat_20	False	on_payment	pcg_34553	base	invoice				20% IG 167	Livraison à soi-même de constructions	afpt_morocco
255													tax	invoice	167T	pcg_34551
256													base	refund
257													tax	refund	167T	pcg_34551
258	vat_in_14_148	640	Domestic purchases other than fixed assets	14%	14% 148	14	percent	purchase	tax_group_vat_14		on_payment	pcg_34554	base	invoice				14% 148	Achats non immobilisés à l'interieur	afpt_morocco
259													tax	invoice	148T	pcg_34552
260													base	refund
261													tax	refund	148T	pcg_34552
262	vat_in_14_141	650	Transportation	14%	14% S 141	14	percent	purchase	tax_group_vat_14	False	on_payment	pcg_34554	base	invoice				14% S 141	Transport	afpt_morocco
263													tax	invoice	141T	pcg_34552
264													base	refund
265													tax	refund	141T	pcg_34552
266	vat_in_14_147	660	Import purchases other than fixed assets	14%	14% EX 147	14	percent	purchase	tax_group_vat_14	False	on_payment	pcg_34554	base	invoice	129Brc			14% EX 147	Achats non immobilisés à l'importation	afpt_imp_exp	vat_in_14_148
267													tax	invoice	147T	pcg_34552
268													tax	invoice	129T	pcg_4455	-100
269													base	refund	129Brc
270													tax	refund	147T	pcg_34552
271													tax	refund	129T	pcg_4455	-100
272	vat_in_14_168	670	Other fixed assets	14%	14% IG 168	14	percent	purchase	tax_group_vat_14	False	on_payment	pcg_34553	base	invoice				14% IG 168	Autres immobilisations	afpt_morocco
273													tax	invoice	168T	pcg_34551
274													base	refund
275													tax	refund	168T	pcg_34551
276	vat_in_10_150	680	Domestic purchases other than fixed assets	10%	10% 150	10	percent	purchase	tax_group_vat_10		on_payment	pcg_34554	base	invoice				10% 150	Achats non immobilisés à l'interieur	afpt_morocco
277													tax	invoice	150T	pcg_34552
278													base	refund
279													tax	refund	150T	pcg_34552
280	vat_in_10_142	690	Banking operation	10%	10% S 142	10	percent	purchase	tax_group_vat_10	False	on_payment	pcg_34554	base	invoice				10% S 142	Opération de banque	afpt_morocco
281													tax	invoice	142T	pcg_34552
282													base	refund
283													tax	refund	142T	pcg_34552
284	vat_in_10_143	700	Hotels for travelers, and all real estate for tourism purposes	10%	10% S 143	10	percent	purchase	tax_group_vat_10	False	on_payment	pcg_34554	base	invoice				10% S 143	Hôtels de voyageurs, et ensemble immobilier à destination touristique	afpt_morocco
285													tax	invoice	143T	pcg_34552
286													base	refund
287													tax	refund	143T	pcg_34552
288	vat_in_10_144	710	Operations performed by lawyers, interpreters, notaries, adouls, bailiffs and veterinarians	10%	10% S 144	10	percent	purchase	tax_group_vat_10	False	on_payment	pcg_34554	base	invoice				10% S 144	Opérations réalisées par les avocats, interprètes, notaires, adoul, huissiers de justice et vétérinaires	afpt_morocco
289													tax	invoice	144T	pcg_34552
290													base	refund
291													tax	refund	144T	pcg_34552
292	vat_in_10_153	720	Other services	10%	10% S 153	10	percent	purchase	tax_group_vat_10	False	on_payment	pcg_34554	base	invoice				10% S 153	Autres prestations de services	afpt_morocco
293													tax	invoice	153T	pcg_34552
294													base	refund
295													tax	refund	153T	pcg_34552
296	vat_in_10_149	730	Import purchases other than fixed assets	10%	10% EX 149	10	percent	purchase	tax_group_vat_10	False	on_payment	pcg_34554	base	invoice	129Brc			10% EX 149	Achats non immobilisés à l'importation	afpt_imp_exp	vat_in_10_150
297													tax	invoice	149T	pcg_34552
298													tax	invoice	129T	pcg_4455	-100
299													base	refund	129Brc
300													tax	refund	149T	pcg_34552
301													tax	refund	129T	pcg_4455	-100
302	vat_in_10_160	740	Other fixed assets	10%	10% IG 160	10	percent	purchase	tax_group_vat_10	False	on_payment	pcg_34553	base	invoice				10% IG 160	Autres immobilisations	afpt_morocco
303													tax	invoice	160T	pcg_34551
304													base	refund
305													tax	refund	160T	pcg_34551
306	vat_in_7_152	750	Domestic purchases other than fixed assets	7%	7% 152	7	percent	purchase	tax_group_vat_7		on_payment	pcg_34554	base	invoice				7% 152	Achats non immobilisés à l'interieur	afpt_morocco
307													tax	invoice	152T	pcg_34552
308													base	refund
309													tax	refund	152T	pcg_34552
310	vat_in_7_151	760	Import purchases other than fixed assets	7%	7% EX 151	7	percent	purchase	tax_group_vat_7	False	on_payment	pcg_34554	base	invoice	129Brc			7% EX 151	Achats non immobilisés à l'importation	afpt_imp_exp	vat_in_7_152
311													tax	invoice	151T	pcg_34552
312													tax	invoice	129T	pcg_4455	-100
313													base	refund	129Brc
314													tax	refund	151T	pcg_34552
315													tax	refund	129T	pcg_4455	-100
316	vat_in_7_169	770	Other fixed assets	7%	7% IG 169	7	percent	purchase	tax_group_vat_7	False	on_payment	pcg_34553	base	invoice				7% IG 169	Autres immobilisations	afpt_morocco
317													tax	invoice	169T	pcg_34551
318													base	refund
319													tax	refund	169T	pcg_34551