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With the dawn of Digitalisation, the Moroccan company endures more than ever to control its fiscal thing, given the amalgamation between the electronic and the physical deposit of tax documents in this transient circumstance. Digital certainly eliminates the constraints of distance and time, but screening, the vigilance and agility of decision makers take precedence over those best endowed with capital. Yet researchers do not provide direct managerial involvement in their scientific writings that are likely to serve the company. Thus, this modest contribution is willing to answer the following question: How do Moroccan companies shape their administrative tax decisions? In order to provide elements of answer to this problem, we are going to proceed by rebuilding the facts analysed retrospectively. The results concluded the development of an administrative tax decision model representing a reference framework towards the tax administration. This formalization essay will serve as a starting point for making their tax decisions more rational and effective.