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CIH Report (document anglais)

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I would like to thank my internship trainers within the CIH (Crédit Immobilier et Hôtelier) Mr. Mekkaoui and Mr. Outasla for their welcoming and so Mr Ahmed Jaga, the Director of the Accounting and Fiscality Direction, of accepting me as a trainee in the department.

I would like also to thank all the Financial Direction and so every person I met during the two months internship.

I also thank my academic advisor in Al Akhawayn University Mr. Abdelmounaim Lahrech for his advising.

Table of contents

Acknowledgments 1

Table of contents 2

Introduction 3

Chapter 1: General presentation of CIH 4

I. Renseignements à caractère général : 4

II. Financial environment 6

III. Commercial activity 7

3.2. Real Estate bank 8

3.3. Company banking 8

Chapter 2 : The internship framework 11

I. Business Problem 11

II. Department presentation 11

Chapter 3 : Payment and emission of tax notices 15

I. Declarative taxes and Taxes by assessment 15

II. State collecting of taxes by assessment : 16

Synthesis: 19

III. Declarative taxes collected by local collectivities 20

Chapter 4: Declarations and settlements of taxes by the CIH 21

I. State of play 21

II. Solutions 23

General Conclusion 24

References : 25


This two months internship consisted of finding a solution to a business problem relating three major issues; the payment and emission of tax notices and the consulting of the taxpayer (CIH) situation. These three aspects have a great accounting incidence on the budget management of the fiscality department.

The report presents the work I have been doing during my internship in the Crédit Immobilier et Hôtelier. This professional experience took place from June 6th 2011 to July the 31st in the Accounting Fiscality Direction.

The internship I did turned out to be interesting and very enriching for my professional experience. Indeed my major in finance is related to this field (Finance/Marketing). Thanks to this internship I learned a lot of the banking system and especially the fiscal part of a banking institution.

The objective of this report is not only to present exhaustively what I have learned in CIH, but also to contribute partially to solve the business problem raised above.

I expose firstly in this report a presentation of the CIH banking institution, then I explain the different aspects of my learning besides my contribution during these two months, and finally I summarize what I have learned from this internship.

Chapter 1: General presentation of CIH

I. Renseignements à caractère général :

1.1. Informations générales

Social Denomination Crédit Immobilier et Hôtelier par abréviation « CIH »

Head-Office 187, avenue Hassan II, Casablanca

Legal Form Limited Company (Société Anonyme) with a board of directors of private right and governed by the banking law of february 14, 2006 and also by the provisions of the act 17/95 relative to the limited companies as completed and modified by the law number 20-05 promulgated by the Dahir number 1-08-18 of May 23rd, 2008.

Date of incorporation May 26rd, 1920

Trade Register RC 203 in Casablanca

Duration 99 years

Financial year From January the 1st to December 31st

Capital stock in the end of June 2010

2 182 336 300 MAD (21 823 363 shares of Nominal Value 100 MAD)

1.2. Organigramme

II. Financial environment

2.1. Evolution of the international economy

The world financial crisis that happened in 2008 had negative effects of the world economy. The conditions have changed in the financial markets, and the first signs of recovery appeared in the second semester of 2009, the growth return starting to increase steadily in the beginning of 2010. However, the recovery remained moderated and unequal, the advanced countries recording a relatively weak growth whereas in emerging countries the activity restarted vigorously. The economic and financial perspectives of the Euro zone are affected by the lasting tensions on the sovereign debts markets in certain countries in difficulties like Portugal, Ireland, Greece and Spain. However, some positive signs in the United States showed a growth strengthening. The american consumers’ confidence continue to improve but real estate and job markets did not.

2.2. Evolution of the national economy

2.2.1 Growth rate : +3.3%

The GDP growth slowed down in 2010 in comparison with 2009, from 3.3% versus 4.9% the previous year. The non agricultural activities have recorded an annual increase estimated at 4.7% in 2010 versus only 1% the previous year. On the other hand, the primary sector scored a decrease of 7.2% in 2010. The growth perspectives for the Moroccan economy remain positive for 2011 thanks to the third sector dynamic in the face of a less supporting international environment in 2010.

III. Commercial activity

3.1. Retail bank

3.1.1. Collecting deposits activity

Customer deposits recorded a slight increase of 0.3%, after 12 months of the 2010 fiscal year.


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