Source: https://portail.tax.gov.ma/wps/wcm/connect/20d0bbd0-9930-4d3a-84d1-6456666688c2/op%C3%A9rations+de+ventes+de+v%C3%A9hicules+%C3%A0+des+soci%C3%A9t%C3%A9s+install%C3%A9es+dans+des+zones+franches.pdf