Article 75

Constitution of the Kingdom of Morocco

2011Constitution de 2011 · Dahir 1-11-91

Unofficial translation. The English interface is for information only — only the Arabic text published in the Bulletin Officiel is authentic. Read this page in العربية · Français

Parliament shall vote the Finance Law, tabled as a priority before the Chamber of Representatives, under the conditions provided for by an organic law. That law shall determine the nature of the information, documents and data necessary to enrich parliamentary debates on the Finance Bill. Parliament shall vote only once the investment expenditure necessary, in the area of development, for the implementation of the strategic development plans and multiannual programmes established by the government, which shall inform Parliament thereof. Expenditure thus approved shall be automatically renewed for the duration of these plans and programmes. Only the government shall be empowered to table bills seeking to amend the expenditure approved within the aforementioned framework. If, at the end of the budgetary year, the Finance Law has not been voted or has not been promulgated owing to its submission to the Constitutional Court pursuant to Article 132 of this Constitution, the government shall open, by decree, the credits necessary for the operation of public services and the exercise of their mission, on the basis of the budgetary proposals submitted for approval. In that case, revenues shall continue to be collected in accordance with the legislative and regulatory provisions in force concerning them, except, however, for revenues whose abolition is proposed in the Finance Bill. As for those for which the said bill provides for a reduction in rate, they shall be collected at the new proposed rate.