Morocco DGI — AI chatbot DGIBot and ML-based risk analysis system for tax compliance and citizen services

Morocco's Direction Générale des Impôts (DGI) has integrated artificial intelligence into tax administration at two levels. First, a bilingual (Arabic and French) AI chatbot — DGIBot — available 24/7 on the tax.gov.ma web portal and the Daribati mobile application since January 2022, initially covering questions about the SIMPL online tax filing services. In 2024, DGIBot handled 11,169 conversations, representing approximately 9% of the DGI's 113,119 total customer assistance requests. Second, the Système d'Analyse des Risques (SAR), an ML-based internal system that cross-references the DGI's integrated fiscal database with customs (ADII), social security (CNSS, CNOPS), and Office des Changes records to automatically detect anomalies, flag non-compliance cases, and produce targeted audit lists — including potential collusion between taxpayers and inspectors. In 2024, AI-assisted audit targeting contributed to 17.77 billion MAD (~$1.76 billion) in additional revenue from tax controls — a +26% increase year-on-year — while on-site audit cases grew 32% (7,674 cases) and gross tax receipts reached 242.48 billion MAD (+16.1%). The chatbot is governed under Law 55-19 on administrative simplification. Six independent sources across five domains confirm the January 2022 chatbot launch and 2024 outcome metrics.

Read the full analysis: https://www.tax.gov.ma/