Source: https://rabat.eregulations.org/media/Loi%20de%20finances%20n%C2%B0%2048-03%20pour%20l%E2%80%99ann%C3%A9e%20budg%C3%A9taire%202004,%20promulgu%C3%A9e%20par%20le%20dahir%20n%C2%B0%201-03-308%20du%207%20kaada%201424%20(31%20d%C3%A9cembre%202003).pdf