SUMMARY

INTRODUCTION

Finance Law n°2022-974 of 20 December 2022 on the State budget for the year 2023

Published in the Official Gazette n°17 of 28 December 2022, Effectively available on 04 January 2023.

Came into effect on 09 January 2023;

bringing the State budget for the year 2023 to FCFA 11 494,4 Billion.

COMPOSITION OF THE LAW

The Finance Law 2022 contains 18 categories of measures set out by the Government, namely:

• Measures to support the economy (4 articles)
• Reinforcement of the mobilization of the State’s tax revenues (7 articles)
• Technical measures and rationalization of the tax system (7 articles)

MEASURES TO SUPPORT THE ECONOMY

1. MEASURES TO SUPPORT THE ECONOMY

1.1. ADJUSTMENT OF THE MINIMUM INVESTMENT THRESHOLD REQUIRED TO BENEFIT FROM TAX REDUCTION (Article 2)

In order to allow small and medium-sized enterprises to benefit from a reduction in the tax on industrial and commercial profits, for the benefit of companies that invest their profits in Côte d’Ivoire (the minimum threshold was FCFA 100 million), it is decided to reduce the minimum threshold to FCFA 25 million for SMEs.

1.2. ADJUSTMENT OF THE PROVISIONS RELATING TO THE DEDUCTION PERIOD FOR VALUE ADDED TAX (Article 3)

Traders, whatever the nature of their activities (supply of goods or services), have a maximum period of twelve (12) months to make their VAT deduction, based on the date of invoicing. However, this provision is, in certain situations, unfavourable to service providers for whom the tax liability (and therefore the right to deduct VAT) is triggered upon payment collection.

In order to allow all taxable persons to benefit from the same period for deducting the VAT incurred, it is proposed that the twelve (12) month period provided for by the law should start to run from the date on which the tax becomes chargeable, and not from the date of invoicing.

Therefore, the twelve (12) month period for VAT deductibility will apply as such :

From the delivery of the goods for supply of goods;

From the payment of the invoice for supply of services;

1.3. ASSIMILATION OF CONTAINER WEIGHT VERIFICATION AND CERTIFICATION OPERATIONS AS EXPORTS (Article 14)

It is proposed that operations relating to the verification and certification of the weight of containers intended for export should be treated as exports. VAT will not apply to these transactions.

Thus, any value added tax credits that may be generated by these transactions will be eligible for refund.

1.4. ADJUSTMENT OF THE SCOPE OF APPLICATION OF THE TAX ON AUDIOVISUAL COMMUNICATION (Article 18)

Article 421 bis of the General Tax Code instituted a special tax on television and radio channels of companies not resident in Côte d’Ivoire, known as the “audiovisual communication tax” on the advertising messages they broadcast on the territory, the rate of which is set at 20,000 francs per hour or fraction of an hour of advertising broadcast.

As the application of this measure is difficult to put into practice, it is decided to limit the scope of application of the audiovisual communication tax to advertisements broadcast by foreign channels belonging to the same group of companies as the operator installed in Côte d’Ivoire, which ensures the broadcast.

REINFORCEMENT OF THE MOBILIZATION OF THE STATE’S TAX REVENUES

2. RENFORCEMENT DE LA MOBILISATION DES RESSOURCES FISCALES

2.1. INCREASE OF THE RATE OF EXCISE DUTY ON TOBACCO PRODUCTS (Article 4)

In its process of progressive compliance with ECOWAS and WAEMU community provisions, the Government has decided to raise the rate of excise duty on tobacco products from 40% to 41%.

2.2. ADJUSTMENT OF THE RATE OF AIRPORT TAX APPLICABLE TO FOREIGN EMBARKATIONS (Article 5)

It is decided to reduce the maximum tax rate from 5,000 francs to 1,000 francs on port and airport taxes on passengers embarking at a port or airport to the interior of the country or abroad, in order to enhance the competitiveness of Ivorian port and airport platforms.

2.3. ADJUSTMENT OF THE PROVISIONS OF THE GENERAL TAX CODE RELATING TO THE METHOD OF COLLECTION OF STAMP DUTIES (Article 6)

In order to simplify the procedure for the subscription of declarations and payment of stamp duties for companies with several establishments on the national territory (which cannot subscribe for each establishment at the registration office of the place of residence), it is proposed to authorise companies to make a single declaration of these duties on the national territory.

This declaration is accompanied by a summary statement showing the duties payable for each establishment.

2.4. AMENDMENT OF THE PROVISIONS OF THE TAX PROCEDURE BOOK RELATING TO STATEMENTS OF IMPORTS, LOCAL PURCHASES AND SALES TO RESELLERS IN THE STATE (article 8)

The law obliges traders engaged in the activity of purchase-resale as well as importers to communicate to the Directorate General of Taxes, within fifteen (15) days following the end of each calendar quarter:

• a statement of imports;
• a statement of local purchases;
• a statement of sales to local resellers in the state.

In view of the dematerialisation of procedures, it is therefore decided that the above-mentioned statements be transmitted by the companies concerned, only at the request of the Administration, within the framework of the exercise of a right of communication.

2.5. ESTABLISHMENT OF FEES AND FINESFORTHEMANAGEMENTOFTHE STATE’S PUBLIC PROPERTY (Article 9)

It is proposed that the occupation of the public domain of the State be included in the system of procedures and that the related fees be established.

Furthermore, in order to preserve the quality of road infrastructures and ensure their maintenance, it is decided to institute fines to punish acts of degradation to which they are subjected.

These fines apply without prejudice to the costs of repairing the damage by the perpetrators.

Fees are levied on applications for acts relating to the occupation of the public domain of the State at the rates defined in the table below:

Nature of requests		Fees in francs CFA
	Individuals	Companies	Petrol stations
Application to occupy the public domain of the State	101 000	201 000	301 000
Request for the declassification of a parcel of land from the public domain of the State	701 000	2 001 000
Application for the opening of a trenching or sinking across or along the road on the public domain of the State	301 000	501 000
Application for an administrative long lease	301 000	701 000
Application for renewal of occupation of the public domain public domain	101,000 per deed of occupation temporary or constituting a real right	201,000 per act of temporary occupation or constituting a real right	701,000 per deed of temporary occupation or constituting a real right on the public domain of the State

 

Fines are hereby instituted for occupying the public domain of the State without prior authorisation and for damaging the said domain, set as follows:

Nature of requests		Penalty Fees in francs CFA
	Individuals	Companies	Petrol stations
Unauthorised occupation of the public domain of the State	100 000	500 000	1 000 000
Unauthorised trenching or sinking for network passage	1,000,000 per linear metre with seizure of equipment until the fine is paid. In the event of non-payment of the fine within 3 months of the seizure, the seized material shall be sold.
Non-renewal of application for an order for temporary occupation of the State's public domain	100 000	300 000
Non-renewal of application for an of occupation constituting a real right	300 000	700 000
Prolonged parking of rolling stock on the public highway	100,000 francs per month or fraction of a month. The modalities will be specified by order of the Minister in charge of Roads.
Destruction of traffic lights	6 000 000
Destruction of vertical signs and other installations	500,000 francs per damaged panel
Destruction of a guardrail Safety	500,000 francs per linear metre
Spillage of substances harmful to the road and/or its surroundings	2,000,000 francs per square meter or fraction of a square meter of damaged roadway with seizure of equipment until the fine is paid. In the event of non-payment of the fine within three months of the seizure, the seized equipment is sold.
Posting of posters on public works	20,000 francs per square meter or fraction of a square meter.

 

2.6. EXTENDED APPLICATION OF THE SYS- TEM FOR CONTROLLING THE ELECTRONIC COMMUNICATION FLOWS OF TELECOMMU- NICATION/ICT COMPANIES TO ELECTRONIC MONEY ACTIVITIES (ARTICLE 16)

The law authorises the Administration to in- stall and operate a mechanism for controlling communication flows on the networks of tele- phone operators.

It is proposed to extend the mechanism for monitoring these communications/money flows to other ICT activities, including elec- tronic money activities.

2.7. ADJUSTMENT OF THE SPECIAL EQUIPMENT TAX (article 17)

In order to clarify the status of the petroleum products produced by the SIR, it is proposed to exempt from the special equipment tax, all operations relating to petroleum products carried out by the SIR and to apply the rate of 0.1% only on the turnover resulting from the sale of the accessory products.

In addition, it is proposed to expressly specify in the provisions concerning coffee and cocoa exports that the exemption from the special equipment tax applies only to the export of raw beans of these products.

TECHNICAL AND RATIONALISATION MEASURES

3. TECHNICAL AND RATIONALISATION MEASURES

3.1 RAISING THE AMOUNT OF THE TRANSPORT ALLOWANCE EXEMPTION FROM SALARY TAXES (article 1)

The order n°2007-488 of 31 May 2007 as well as the decree fixed the following amounts of transport allowance:

• Abidjan : 30,000 francs
• Bouaké : 24 000 francs ;
• Other cities : 20 000 francs.

It is decided now that the monthly transport allowance, exempt from tax on salaries and wages, be set by joint order of the Minister of Employment and the Minister of the Budget.

3.2. ADJUSTMENT OF THE PROVISIONS RELATING TO FAILURE TO WITHHOLD TAX (Article 7)

In the event of failure to withhold at source, the consequences were :

• payment of a fine equivalent to the amount of - the withholding not carried out ;
• reintegration of the charge subject to withholding for corporation income tax. In the event of deferred payment, a fine of 10% of the sums whose payment has been deferred was applied.

In practice, the reinstatement of the expense subject to withholding is excessive. It is therefore decided to abolish the reinstatement of the charge. The other penalties are maintained.

3.3. ADJUSTMENT OF THE PROVISIONS OF THE GENERAL TAX CODE RELATING TO THE TAX ON INDUSTRIAL AND COMMERCIAL PROFITS AND ON INCOME TAX ON MOVABLE CAPITAL APPLICABLE TO UNDERTAKINGS FOR COLLECTIVE MANAGEMENT OF MOVABLE SECURITIES (article 10)

The tax regime for undertakings for collective management of transferable securities currently only concerns income from shares, interest units, bonds and other securities and shares of Undertakings for Collective Investment in Transferable Securities (UCITS), any other form of collective investment approved by the Conseil Régional de l’Epargne Publique et des Marchés Financiers (CREPMF) as well as capital gains from the sale of such securities.

Since the Ivorian tax system only covers UCITS, namely investment companies, mutual funds and investment clubs, it is proposed that the Ivorian tax system be harmonised with OHADA regulations by taking into account all forms of collective investment in securities approved by the CREPMF, i.e. closed-end investment companies.

3.4. ADJUSTMENT OF THE PROVISIONS OF THE GENERAL TAX CODE RELATING TO DECLARATORY AND PAYMENT OBLIGATIONS FOR TAXPAYERS COVERED BY THE SIMPLIFIED TAX REGIME (article 11)

With the digitalisation of the procedures and the increase of the turnover of the tax regimes, it has been decided to extend the monthly periodicity of declaration and payment of taxes and duties, i.e. ITS, VAT, TSE, BNC, and others, to companies under the simplified taxation regime (RSI).

3.5. REINFORCEMENT OF DOCUMENTARY OBLIGATIONS IN THE CONTEXT OF TRANSFER PRICING CONTROL (Article 12)

Ivorian companies carrying out international intra-group transactions and falling under the authority of the directorates of large and medium-sized enterprises are required to produce the Masterfile and the local file.

Both files must be kept in French, in paper and/or dematerialized format and produced at the request of the tax authorities when of the tax authorities during the audit operations.

Failure to provide all or part of the documents and information on the spot, thirty (30) days after a formal notice from the Administration, is punishable by a fine equal to 0.5% of the amount of the transactions concerned with a minimum of 10,000,000 CFA francs.

The Masterfile (which concerns group information) should include :

• a diagram illustrating the legal and ownership structure of the group and the geographical location of the operating entities ;
• a list and description of significant service arrangements between associated enterprises, excluding arrangements for research and development services.

This information includes a description of the capabilities of the principal locations providing the significant services and the transfer pricing policies used to allocate the costs of the services and to determine the prices charged for the services Intra-group ;

• the significant sources of group profits;
• a description of the supply chain for the five main goods and services offered by group companies and any other goods and services representing more than 5% of the group’s turnover;
• a description of the principal geographic markets in which the group’s goods and services are sold;
• a functional analysis describing the main contributions to value creation of the various group entities, i.e. the key functions performed, the significant risks assumed and the significant assets used;
• a description of significant corporate reorganisations and asset acquisitions and disposals during the year; a general description of the group’s strategy for the development, ownership and use of intangible assets.

This description includes in particular the location and the management of the main research and development facilities;

• a list of intangible assets or classes of intangible assets that are significant for transfer pricing purposes and the entities that own them;
• a list of significant arrangements between associates relating to intangible assets, including cost allocation agreements, major research services agreements and licensing agreements;
• a general description of any significant transfers of shares of intangible assets between associates, including the countries and the related remuneration;
• a general description of how the group is financed, including a description of significant financing arrangements with lenders independent of the group;
• identification of all members of the multinational group that perform a central financing function for the group, including the country of incorporation of the relevant entities and their place of effective management;
• a general description of the group’s transfer pricing policies relating to financing arrangements between associated enterprises;
• the group’s annual consolidated financial statements for the financial year if they are otherwise prepared for financial reporting, regulatory, internal management, tax or other purposes;
• where applicable, a list and description of unilateral advance pricing agreements entered into by the group and other rulings by tax authorities regarding the allocation of group profits between countries.

The Le local file (which concerns the information of the Ivorian company) must include:

• a description of the management structure and an organisation chart of the Ivorian company;
• a description of the activities carried out and the business strategy implemented, including whether the company has beeń involved in or affected by any corporate reorganisations or transfers of intangible assets during the financial year or the previous financial year and explaining the aspects of these transactions that affect the company ;
• a description of significant transactions with associates and the conditions under which they are carried out.

This description includes, but is not limited to, purchases of manufacturing services, acquisitions of goods,

• the provision of services, loans, financial and performance guarantees, licensing of intangible assets;
• the amounts of intra-group payments and receipts for each category of transaction involving the Ivorian enterprise, broken down according to the tax jurisdiction of the foreign payer or recipient;
• an identification of the associated enterprises involved in each category of controlled transactions and their relationship with the audited enterprise;
• a copy of all significant intra-group agreements entered into by the audited enterprise;
• a detailed comparability analysiś and functional analysis of the Ivorian company and associates for each category of transactions, including any changes from prior years;
• an indication of the most appropriate transfer pricing method for each category of transactions and the reasons why this method was chosen;
• where applicable, an indication of the associate that has been selected as the tested party and an explanation of the reasons for this selection
• a summary of the significant assumptions made in applying the transfer pricing methods;
• if applicable, an explanation of the reasons why a multi-year transfer pricing analysis was applied;
• a list and description of comparable open market transactions and financial indicators for independent businesses used in the transfer pricing analysis, including a description of the method of seeking comparable data and the source of this information;
• a description of any adjustments made, indicating whether these adjustments were made to the results of the tested party where applicable, to comparable open market transactions, or to both;/li>
• a description of the reasons for concluding that the transactions were priced at arm’s length under the chosen transfer pricing method;
• a summary of the financial information used to apply the transfer pricing methodology;
• where applicable, a copy of existing unilateral, bilateral and multilateral advance pricing agreements and rulings by other tax authorities that relate to controlled transactions with the audited entity;
• annual summary financial statements of the Ivorian company;
• information and allocation tables showing how the financial data used to apply the transfer pricing methodology can be related to the annual financial statements; summary tables of the financial data relating to the comparable transactions used with an indication of the sources from which the data is derived.

3.6. BRINGING THE NATIONAL CONTRIBUTION SCHEME INTO LINE WITH THE TAX SYSTEM APPLICABLE TO SMALL AND MEDIUM-SIZED ENTERPRISES (Article 13)

Following the reform of the taxation applicable to small and medium-sized enterprises, it is decided to correct the following groups of words:

“Flat-rate taxes for small traders and craftsmen” by “Communal tax for entrepreneurs”.

3.7. ADJUSTMENT OF THE PROVISIONS OF THE BOOK OF TAX PROCEDURES RELATING TO THE DIGITISATION OF THE TAX AUDIT (ARTICLE 15)

It appeared necessary to reinforce and improve the traceability of document exchanges during tax audits, which is why the Tax Administration has initiated the digitalisation of tax audit procedures.

It has been decided to make compulsory the exchange of documents by electronic means between the Administration and the taxpayers being audited and to give the taxpayer the possibility of requesting the cancellation of taxes resulting from a tax audit in the event of non-compliance with this procedure.

In addition, in the event of technical difficulties linked to the Administration’s or the taxpayer’s information system, the Director General of Taxes may suspend the procedure within ten (10) days or for the taxpayer, within three (3) days by letter addressed to the Director General of Taxes.

It should be noted that the time limits for tax audits under the tax procedure book are extended by the same suspension periods.

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Summary

INTRODUCTION

Finance Law n°2021-899 of 21 December 2021 on the State budget for the year 2022

Published in the Official Gazette of 28 December 2021,

Effectively available on 31 December 2021.

Came into effect on 04 January 2022.

bringing the State budget for the year 2022 to FCFA 9,901,072,348,791.

 

COMPOSITION OF THE LAW

The Finance Law 2022 contains 26 categories of measures set out by the Government, namely :

• Reinforcement of the mobilization of the State's tax revenues (8 articles)
• Measures to support the economy and employment (8 articles)
• Technical measures and rationalization of the tax system (4 articles)
• Other measures (5 articles)

REINFORCEMENT OF THE MOBILIZATION OF THE STATE'S TAX REVENUES

1.1. Adjustment of provisions relating to excise duties (article 5)

In its process of improving the compliance with ECOWAS and WAEMU community provisions, the Government has decided to raise the rate of excise duty from 39% to 40% on tobacco products, and to apply this rate to electronic cigarettes, pipes and their parts, preparations for pipes, shisha and electronic cigarette products and devices.

Furthermore, it is decided to reduce the rate of excise duty from 50% to 15% on cosmetic products containing hydroquinone.

1.2. Adjustment of tax provisions relating to intra-group transactions (article 6)

Subject to the provisions of international conventions, Ivorian companies that pay remuneration to non-resident service providers are required to withhold tax at source on the amount of the remuneration (Art. 92 of the CGI) and/or to apply VAT on behalf of third parties (Art. 442 of the CGI) on amounts entered in an expense account or credited to a third-party account that remain unpaid after a period of two (2) years.

In addition, the amounts booked must appear on the statement of intra-group transactions (ETII), as well as the description of the method used by the company to determine its transfer prices, otherwise the tax return could be rejected.

1.3. Adjustment of the taxation on certain agricultural products (article 12)

In order not to complicate taxation in the rubber sector, it is proposed to replace the levy on specified granulated rubber and the levy on the profits of rubber producers with a single rubber export tax on exporters of specified granulated rubber and cup bottoms at a rate of 1.5% of the reference price of dry rubber on the international market.

In addition, a withholding tax on industrial and commercial profits payable by exporters of raw cashew nuts is introduced at the rate of 5 Francs per kilogram of product exported.

1.4. Introduction of a tax on games of chance (Article 17)

In order to subject the proceeds of gambling to effective taxation, a tax of 5% on the net proceeds of sales, commissions and brokerage transactions relating to gambling is provided for.

1.5. Amendment of the provisions of the General Tax Code relating to forestry taxes (article 19)

In order to reduce the tax burden of forestry sector companies under the normal tax regime and to capture sales of logs in classified forests, it is proposed to abolish the tax on sales of standing timber and to extend the scope of the tax on sales of logs (rate of 5%) to sales of wood species from classified forests, logging areas or other forest concessions intended for local sawmills.

1.6. Adjustment of the special tax on certain plastic products (article 21)

In the framework of the fight against insalubrity and the protection of the environment, it is decided to extend the special tax on certain plastic products, at the rate of 50 Francs per kilogram, to all plastic packaging put on the market by importers and local industries.

1.7. Adjustment of the allocation of the proceeds of the special tax on motor vehicles and the transport tax (article 22)

It is proposed to allocate to the Greater Abidjan Urban Mobility Authority (AMUGA) and the Domestic Transport Regulatory Authority (ARTI), a share of the proceeds of certain taxes related to transport.

1.8. Introduction of the tax regime for closed-end investment companies (article 23)

A certain number of tax exemptions are provided to encourage the creation of closed-end investment companies, as provided for within the WAEMU, as follows:

• exemption from BIC tax for a period of fifteen (15) years from the date of creation of the company (under certain conditions);
• exemption from IRVM tax for a period of fifteen (15) years from the date of creation of the company;
• exemption from registration duty in case of increase, reduction of capital or dissolution of companies;
• exemption under certain conditions of capital gains from the sale of securities.

 

MEASURES TO SUPPORT THE ECONOMY AND EMPLOYMENT

2.1. Strengthening the tax incentive scheme for innovation in patents and manufacturing processes (article 3)

The tax credit rate for the acquisition of new patents and manufacturing processes for small and medium-sized enterprises will be increased from 20% to 30%.

2.2. Amendment of the duty on turnover of veterinary surgeries for the business licence tax (article 13)

In order to encourage the establishment of veterinary practices in rural areas, it has been decided that only the duty on the rental value of the veterinary practice will be taken into account for the purposes of the business licence tax calculations.

Furthermore, the duty on the turnover of the main veterinary practice is determined based on the total turnover of the practice.

2.3. Extension of the validity period of the tax system certificate for income tax instalments in the informal sector (article 14)

In order to obtain the tax system certificate of customers and suppliers to prove exemption from withholding tax on income from the informal sector (AIRSI), it is proposed to extend from one (1) year to three (3) years the period of validity of the tax system certificates issued by the Directorate General of Taxes.

However, the issuance of this certificate must take into account the situation of the taxpayer concerned at the time of the request.

2.4. Tax measures in favour of micro insurance (article 15)

In order to enable disadvantaged populations to protect themselves against certain life risks, it is proposed to support microinsurance operations by :

• Reducing by 50% the rates of the tax on insurance contracts applicable to microinsurance contracts;
• Reducing from CFAF 18,000 to CFAF 5,000, the fixed registration fee on microinsurance agreements;
• Applying the 5% rate of the tax on banking operations applicable to bank agios of credits granted to small and medium-sized enterprises for the needs of their activities.

2.5. Amendment of the provisions on property taxation(article 16)

It is proposed that the property tax declarations of companies and legal entities under the jurisdiction of the Regional Tax Directorates be moved from 15 February to 15 January.

In the event of a real estate transfer, the tax is now due only by the transferee and the notary, who are obliged to file the information on the transferred property with the competent real estate tax office.

Moreover, in the framework of the tax on the landed heritage of non-built properties, the bounded land granted or allocated without being taxed for three (3) years can no longer be exempted from taxation in the hands of a new purchaser.

Finally, the rate of the tax on landed property applicable to unfinished constructions and registered in the balance sheet of companies is reduced from 15% to 10%.

2.6. Introduction of a tax on audiovisual communication (Article 20)

It is proposed to introduce a special tax called "tax on audiovisual communication" on advertising messages of non-resident companies broadcast in Côte d'Ivoire at the rate of 20,000 francs per hour or fraction of an hour of advertising broadcast.

This tax is paid by the broadcaster in Côte d'Ivoire of these advertising messages, regardless of the means of broadcasting.

2.7. Introduction of a reporting obligation for the minutes of general meetings of companies (Article 24)

In order to ensure that the minutes of general meetings.

In order to ensure that the minutes of the general meetings which, inter alia, decide on the allocation of the profit, are recorded, companies are obliged to declare all minutes of general meetings.

2.8. Amendment of the provisions of the General Tax Code relating to training, apprenticeship and employment (Article 2)

It is proposed to extend the tax credit granted in the context of apprenticeship contracts to companies that conclude a training or work experience contract with individuals.

Furthermore, in order to make the conditions for granting the tax credit for job creation granted to companies more flexible, it is proposed to limit the documents to be produced :

• to the declaration of newly hired employees to the National Social Security Fund (CNPS) by the employer;
• the medical certificate which must be issued by an occupational physician.

 

TECHNICAL AND RATIONALISATION MEASURES

3.1. Adjustment of the provisions relating to the reform of the taxation of small and medium-sized enterprises (Article 1)

Following the reform of the tax regimes carried out in the 2021 Finance Act, a number of inconsistencies and unequal treatment between tax regimes have been identified.

To address this, it is proposed to:

• to reduce from 7% to 6%, the common law rate provided for the determination of the tax of microenterprises and to grant them the possibility of being monitored by a chartered accountant's office registered with the Order of Chartered Accountants (Ordre des Experts-Comptables).

Thus, for members of approved management centres and those whose accounting services are provided by chartered accountants who have signed an agreement with the General Tax Directorate, the rate is reduced to 4% instead of 5%.

As a result, the minimum cumulative tax for the simplified regime and normal regime systems will be reduced from CFAF 10,000,000 to CFAF 8,000,000 and from CFAF 12,000,000 to CFAF 9,600,000 respectively;

• to grant taxpayers subject to the microenterprise regime the possibility of opting for the production of financial statements according to the normal system as regards those formerly subject to the normal tax regimes which are reclassified to the state tax of the entrepreneur or to the microenterprise regime following the reform ;
• to grant taxpayers under the microenterprise regime the possibility of opting for their liability to tax on non-commercial profits tax;
• to set at 13.7% the share of the proceeds of the microenterprise tax to be allocated to local authorities and the Road Maintenance Fund

Road Maintenance Fund;

• to grant taxpayers benefiting from tax benefits under the General Tax Code or the Investment Code before the entry into force of the 2021 Finance law and reclassified in a flat-rate system, the possibility of opting for the simplified taxation regime in order to exhaust the benefits they enjoyed before the

reform of the taxation of small and medium-sized enterprises;

3.2. Amendment of the provisions of the General Tax Code relating to value added tax (Article 8)

It is proposed to extend the assimilation to exports to the operations of shipping agents and consignees.

In addition, in order to ensure the prompt and efficient processing of applications for VAT credit refunds, it is proposed to reduce from three (3) years to two (2) years the period required to make a request for a VAT credit refund.

3.3. Adjustment of the provisions relating to the declaration of regularisation of taxes on salaries and wages (Article 11)

It appeared necessary to set the deadline for filing the Income Tax regularisation declaration (Article 132) as follows:

• For companies under the Directorate of Large Enterprises and the Directorate of Medium Enterprises:

• no later than 10 February, for industrial enterprises and oil and mining enterprises;
• no later than 15 February, for commercial enterprises;
• no later than 20 February, for service-providing companies.

• For enterprises under the jurisdiction of the tax centres, no later than 15 February.

3.4. Amendment of the provisions of the book of tax procedures relating to tax audits and tax litigation (Article 18)

It appeared necessary to standardize the time limits for confirming tax adjustments by setting them at three (3) months for document-based and on-site audits, with the exception of spot checks.

Furthermore, following the decentralisation of the management of tax disputes, it appeared appropriate to give the possibility to taxpayers whose claims are totally or partially rejected by the central or regional directors, to bring their claims before the Director General of Taxes within a maximum period of thirty (30) days.

 

OTHER MEASURES

4.1. Rationalisation of various tax exemptions (Article 4)

With a view to pursuing the policy of broadening the tax base, in particular by gradually reducing the number of tax exemptions and tax rate adjustments, it is proposed to eliminate :

• the five (5) year exemption provided for in terms of tax on industrial and commercial profits for the benefit of agricultural enterprises covered by the provisions of Article 12 bis of the General Tax Code.

However, it is specified that eligible companies already created continue to benefit from the advantages provided for by the Investment Code and by Order No. 2019-587 of 03 July 2019;

• the exemption from tax on industrial and commercial profits provided for consumer cooperative societies;
• the exemption from the business licence tax provided for by paragraph 29 of Article 280 of the General Tax Code as well as the condition related to the issuance of a ministerial order for the implementation of this tax (article 36) for the benefit of small and medium-sized enterprises;
• the exemption provided for by Article 217 of the General Tax Code in respect of income tax on movable capital.

With regard to the exemption of mining companies in terms of patents, it is proposed to delete point 7 of Article 280 of the General Tax Code by providing for the replacement of the provisions of Article 169-d) of the Mining Code by those provided for by Regulation No. 18/2003/CM/UEMOA adopting the WAEMU Community Mining Code.

Finally, it is proposed to :

• limit the VAT exemption provided for by Article 355-23 of the General Tax Code for mining and oil companies to match only the exemptions applicable by these sector Codes,
• to adjust accordingly the provisions of Article 383 bis of the said Code relating to the single annual attestation procedure.

4.2. Clarification on the VAT liability of online sales and digital services platforms (Article 7)

It is proposed that, with regard to VAT, for online sales and digital services falling within the scope of the said tax:

• to provide for a simplified procedure for remote tax registration, as well as a simplified procedure for remote declaration and payment of the VAT due, for operators of online sales platforms or digital services, with no business premises on Ivorian territory;
• to provide for a specific system of sanctions for operators of digital platforms not established in Côte d'Ivoire, by suspending the access to their platform in the event of non-compliance with the obligation to register for remote taxation or the obligation to pay taxes;
• to expressly specify the territoriality rules applicable to VAT, namely:

• For services rendered by operators of online service platforms, at the place of residence of the beneficiary of the service;
• For commissions received by operators of online sales platforms or digital services in respect of sales or services in the territory of Côte d'Ivoire, once the operator of the digital platform, the seller of the goods or the buyer, the supplier of the service or the user, are in the territory of Côte d'Ivoire, at the time of the sale of the goods or the performance of the online service.

4.3. Adjustment of the simplified tax regime for oil service providers (Article 9)

Following the relevant stipulations of the transactional agreement signed on 17 December 2020 between the General Tax Directorate and oil service providers, it is proposed to specify that the above-mentioned single tax rates of 6% and 2.17% according to the phases of the activities, apply to the entire turnover excluding taxes made in Côte d'Ivoire.

4.4. Amendment of the provisions of the general tax code relating to the reduction of tax on profits in the case of investment in Cote d'Ivoire (Article 10)

It is decided to raise from 10,000,000 FCFA to FCFA100,000,000, the minimum amount of investment programs to be carried out in order to be eligible for the benefit of the provisions of Article 110 of the General Tax Code.

Furthermore, in order to combat money laundering and illicit capital flows, it is proposed to expressly exclude from the benefit of the provisions of Article 110, investment programs financed by bank loans or by any other means than the reinvestment of actual profits.

Proof of the origin of the sums invested must be provided in support of the application for the benefit of these provisions.

4.5. Amendment of the provisions on the tourist development tax (Article 25)

It is proposed to include in the scope of the tourist development tax, taxpayers under the microenterprise taxpayers i.e., those whose turnover is between FCFA 50 000 000 and FCFA 200 000 000.

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SUMMARY

INTRODUCTION

Finance Law n°2020-972 of 23 December 2020 on the State budget for the year 2021 Published in the Official Gazette of 28 December 2020, effectively available on 04 January 2021, Came into effect on 08 January 2021, bringing the State budget for the year 2021 to FCFA 8,398,900,000,000.

COMPOSITION OF THE LAW

The Finance Law 2021 contains 33 articles around four (4) categories of measures set out by the Government, namely:

• Reinforcement of the mobilization of the State's tax revenues (12 articles);
• Measures to support the economy (5 articles);
• Technical measures and rationalization of the tax system (11 articles);
• Other measures (5 articles).

REINFORCEMENT OF THE MOBILIZATION OF THE STATE'S TAX REVENUES

1.1. Amendment of article 18-A-5 of the General Tax Code relating to the limitation of the deduction of sums paid between Ivorian companies belonging to the same group and reinforcement of the sanctions in case of non- or late filing of the statement of international intra-group transactions (article 1)

In order to put an end to erroneous interpretations, it is expressly stated that sums paid between Ivorian companies of the same group and whose deductibility is limited to 5% of the turnover excluding tax and 20% of the general expenses of the paying company, also include interest, arrears and other income from bonds, receivables, deposits and guarantees. In addition, in order to reinforce the respect of the filing of the statement of intra-group transactions (ETII), on top of the rejection as charges of the sums concerned, a fine of FCFA 3,000,000 increased by FCFA 100,000 for each month of delay is introduced.

1.2. Rationalisation of exemptions from various taxes and duties (article 2)

Certain exemptions, particularly in terms of value added tax (for vocational training), tax on industrial and commercial profits (for companies holding a mining permit) and patent (furnished rental) are abolished.

1.3. Fine for failure to produce accurate appendix notes to the financial statements (article 3)

A fine of FCFA 1,000,000 is imposed for failure to produce appropriate and complete notes to the financial statements, increased by FCFA 100,000 for each month of delay.

1.4. Amendment to excise duty rates (article 4)

In its process of gradual compliance with ECOWAS and WAEMU community provisions, the Government has decided to raise the excise duty rate on tobacco from 38% to 39% and to harmonise the 45% rate applicable to alcoholic beverages containing 35° alcohol or more.

1.5. Adjustment of the provisions applicable to value added tax on certain natural food products (article 6)

It has been decided to subject luxury rice and imported meat to VAT at the reduced rate of 9%.

1.6. Extension of the patent contribution to two or three-wheel motor vehicles used for public transport and institution of a communal parking charge for them (article 8)

It was decided to subject motor vehicles with two (2) or three (3) wheels operating in the transport of persons and/or goods to the contribution of patents as well as to the municipal parking tax. The duty on turnover for operators of motor vehicles with two (2) or three (3) wheels is fixed at:

• CFAF 20,000 per year for public transport vehicles with two (2) wheels;
• CFAF 25,000 per year for public transport vehicles with three (3) wheels;

The maximum amount of the communal parking tax is fixed at:

• CFAF 20,000 and CFAF 25,000 per year for public transport vehicles with two (2) wheels or three (3) wheels (Abidjan district);
• CFAF 15,000 and CFAF 20,000 per year for public transport vehicles (other districts)

1.7. Measures to strengthen fiscal measures in favour of local and regional authorities (article 9)

In order to strengthen the financial resources of municipalities, a municipal tax on the occupation of the public maritime, lagoon and river domain by any natural or legal person is instituted for their benefit.

1.8. Taxation of securities income tax on direct transfers of shares or corporate units (article 10)

In order to allow efficient taxation of direct sales of shares or corporate units, it has been decided to tax the capital gains resulting from the direct sale of shares or corporate units without an intermediary by the holders of these rights to the income tax on transferable securities. The declaration of the realised capital gains is the responsibility of the seller.

1.9. Amendment of the provisions relating to the fee for the occupation of public property by petrol stations (article 11)

A flat-rate minimum tariff is fixed on the annual fees payable by service stations for the occupation of the public domain of the State according to their geographical location, as follows:

• District d’Abidjan:
  • 1ère catégorie ............... FCFA 270,000
  • 2e catégorie ..................FCFA 300,000
• Bouaké, Yamoussoukro, San-Pédro, Korhogo:
  • 1ère catégorie ...............FCFA 180,000
  • 2e catégorie ..................FCFA 200,000
• Chefs lieux de régions:
  • 1ère catégorie ............... FCFA 100,000
  • 2e catégorie ..................FCFA 130,000
• Chefs lieux de départements (sous- préfectures):
  • 1ère catégorie .................. FCFA 80,000
  • 2e catégorie .....................FCFA 100,000
• Autres localités:
  • 1ère catégorie ..................FCFA 30,000
  • 2e catégorie .....................FCFA 40,000

1.10. Exclusion of exports by land from the benefit of the accelerated value added tax credit refund procedure (article 12)

In order to remedy the existing situation of fraud in the field of exports by land, export operations by land are excluded from the benefit of the accelerated procedure for the refund of VAT credits, when carried out by companies making at least 75% of their turnover from exports.

1.11. Institution of the obligation to record the minutes of general meetings of companies (article 13)

It has been decided to subject to the fixed registration fee of CFAF 18,000, all the minutes of deliberations of the partners and shareholders of commercial companies, and to make them enforceable against third parties.

1.12. Introduction of excise duties on certain cosmetic products (article 26)

In order to comply with the WAEMU Directive on the harmonisation of the laws of Member States on excise duty, it has been decided to subject beauty and cosmetic products as well as certain other products to a 10% excise duty, namely:

• beauty or make-up products prepared - hair preparations
• perfumes;
• hair extension or finishing products;
• strands of hair.

It is increased to 50% for beauty and cosmetic products containing hydroquinone.

MEASURES TO SUPPORT THE ECONOMY

2.1. Adjustment of the credit loss regime on doubtful debts (article 5)

The rule on the irrecoverability of doubtful or disputed debts in banks or credit institutions has been restructured and now provides that debts booked by credit institutions, the recovery of which has not taken place by the end of the fifth (5th) accounting period following their entry as doubtful or disputed debts, are allowed as a deduction from the taxable profit, provided that proof is established of the failure of the recovery actions noted by a judicial officer. In addition, the said institutions will have to produce with their financial statements, the statement of doubtful or disputed debts after registration as a loss, already transmitted to the BCEAO, otherwise a penalty of rejection as an expense by the tax authorities will occur.

2.2. Tax treatment of pharmaceutical sales deposits and commissions on the sale of medicines under universal medical coverage (CMU) (article 7)

In order to assist pharmacists who operate depots for the sale of pharmaceutical to products in rural areas, it has been decided to exempt these depots from the duty on turnover, in terms of the patent contribution, and to exempt from VAT and the special equipment tax, the commissions received by wholesalers and pharmacies in connection with the distribution of medicines from the New Public Health Pharmacy intended for CMU beneficiaries.

2.3. Abolition of the obligation for companies to produce a statement of invoices received from printers or produced by themselves (article 24)

The obligation to produce the statement of invoices received from printers, and those drawn up by taxpayers themselves when they produce their invoices directly, is abolished.

2.4. Clarification on the application of the reduced rate of value added tax to milk (article 28)

Concerning the categories of milk subject to the reduced rate of 9%, it is decided to include in this reduced rate infant milk and homogenised composite food preparations for infants and to exclude yoghurt and any other dairy product from the reduced rate.

2.5. Tax measure in favour of long-term savings (article 31)

In order to encourage long-term savings for the financing of the economy, interest on remuneration paid to subscribers to life insurance contracts is exempt from tax on income from receivables.

TECHNICAL AND RATIONALISATION MEASURES

3.1. Amendment of Article 36 of the General Tax Code relating to the obligation to produce certain specific ancillary documents (article 14)

For companies in the banking and insurance sectors, it is compulsory to attach to their financial statements the following annexed statements:

• details of the accounts of classes 6 and 7 of the Revised Bank Accounting Plan;
• details of the accounts of classes 61 to 68 and 70 to 77 for insurance companies.

3.2. Amendment of Article 164 of the General Tax Code relating to undeveloped properties subject to long leases (article 15)

It is specified that for the calculation and payment of property tax on undeveloped properties:

• in the case of a long lease, the tax is payable by the lessor on account of the rent received and by the lessee or long lease on account of the holding of building rights;
• in the case of usufruct, the tax is payable by the usufructuary.

3.3. Amendments to the provisions of the General Tax Code relating to the obligation of companies and legal entities to declare property taxes (article 17)

For the publication of property tax notices to be sent to taxpayers, the date of subscription and filing of property tax returns is modified as follows:

• no later than 10 January, for industrial, oil and mining enterprises;
• no later than 15 January, for commercial enterprises;
• no later than 20 January, for service supply enterprises.

3.4. Adjustment of provisions relating to land transfers and the publication of certain land ownership rights (article 18)

In order to correct various situations related to land transfers and the publication of certain land ownership rights, the following are instituted:

• the new purchaser of an immovable is required to produce a copy of the notarial deed of transfer signed to this effect to the property tax office of the place where the immovable is located, otherwise a penalty fine of CFAF 500,000 is due;
• notaries who draw up deeds of transfer of real estate are required to provide the property tax assessment and revenue department of the place where the real estate is located with information relating to the precise identification of the owner of the real estate, otherwise a penalty fine of CFAF 3,000,000 is due;
• authorisation for the Registrar of Land and Mortgages to register in full ownership property developers and property developers registered under provisional concessions who have not completed the formalities relating to obtaining the final concession order on the properties they have sold and against which it proves impossible to exercise recourse due to the cessation of their activity.

This registration will be made at the request of the holders of transfer deeds on the said properties and at their expense;

• to extend the scope of the issue of the certificate of transfer of land ownership to operations of parcelling or merging of plots.

3.5. Amendments to the provisions of the tax procedure book relating to tax audits (article 19)

In order to put an end to the disputes between the Tax Administration and taxpayers over the length of time the auditors are present in the company during on-the-spot inspections, it has been decided that:

• The date of the start of the control is recorded in a minute report drawn up by the verifying agent at the time of the first on-the-spot intervention;
• The deadline for notifying adjustments runs from the date of the first on-the-spot intervention;
• In the event of a postponement of the starting date of the control, or a temporary suspension of these operations by the taxpayer or by the tax administration, the deadlines for notifying the adjustments are extended by a period equivalent to that of the postponement or suspension;
• In the event of an additional period required by the taxpayer to make his observations on the envisaged adjustments, the deadline for confirmation of the adjustments by the tax administration will also be extended by an equivalent period.

3.6. Adjustment of the provisions of the tax procedure book relating to tax litigation and remission of taxes (article 20)

The following adjustments are made within the framework of the litigation appeal and the discount on taxes claim :

• Litigation appeal for a maximum amount of CFAF 500 million is received by the Central Directorates, with a 30-day investigation period;
• Litigation appeal for a maximum amount of CFAF 100 million is received by the Regional Directorates, with a 30-day investigation period;
• Litigation appeal above the amount of CFAF 500 million is received by the Director of Taxes, with a 45-day investigation period;
• within a period of twelve (12) months from the date of final notification to the taxpayer, the Director of Taxes may take up all disputes which have been cleared by his services and whose outcome he deems not to be in conformity with the law.

In addition, the time limit for claims by the taxpayer is reduced to six (6) months (instead of three (3) years);

• the remission of taxes must now be accompanied by proof, for individuals, of their financial inability to pay their property tax debts (pay or pension slips, bank statements, etc.);
• for companies, the remission of taxes is subject to the production of loss-making results over three consecutive financial years, or a significant drop in turnover or cash flow difficulties, even with a payment plan.

In addition, the remission of taxes will only apply to penalties;

• However, tax transactions may concern simple duties and penalties.

3.7. Amendment of the provisions relating to the scope of automatic taxation (article 21)

It is specified that the procedure of automatic taxation also applies to the failure to levy stamp duty on acts, operations or writings which are compulsorily subject to it.

3.8. Adjustment of the simplified tax regime for oil service providers and joint solidarity in terms of subscription to the declaration of cessation of activities (Article 22)

On the one hand, it has been decided to extend the simplified tax regime for foreign oil service providers to service providers of Ivorian nationality. Then, the flat rates of the single tax applicable to these service providers, based on a flat rate of 10% of the pre-tax turnover realised in Côte d'Ivoire, are set as follows:

• 6% for service providers of oil companies in the exploration phase;
• 2.17% for service providers of oil companies in the exploitation phase.

Finally, oil companies holding production sharing contracts using oil service providers are now jointly and severally liable for the obligation to subscribe to a termination declaration of the service providers’ activities, with whom they have contracted.

3.9. Reinforcement of sanctions in case of opposition to the payment of rent (Article 25)

In order to enforce opposition to the payment of rent against owners, it is decided to put in place a fine of FCFA 500,000 to FCFA 30,000,000 and an imprisonment of one (1) month to two (2) years, or one of these two penalties only, without prejudice to the cases of aggravation of penalty, provided for in the Tax Procedure Book.

3.10. Adjustment of the system for the collection of tax on recreational boats (Article 27)

It was decided to entrust the Receiver of the Estate of the Directorate General of Taxes to collect the tax on recreational boats.

3.11. Tax reform applicable to small and medium-sized enterprises (Article 33)

There are now five (5) tax regimes which are: the Entrepreneur regime, the microenterprise regime, the simplified regime and the normal tax regime, applicable for the exercise starting 2021. The Entrepreneur regime brings together the Municipal Entrepreneurs' Tax (TCE) and the State Entrepreneurs' Tax (TEE). Taxpayers, whose annual turnover all taxes included (CATTC) is less than FCFA 5,000,000 are liable for the Municipal Entrepreneur's tax, due for the year on the actual CATTC or the declared estimated CATTC, calculated annually and paid monthly in twelve instalments. The State Entrepreneur’s tax is payable by natural and legal persons making a CATTC between FCFA 5,000,001 and FCFA 50,000,000, which is also calculated annually and paid monthly in twelve instalments. Then comes the Microenterprise Tax Regime for which taxpayers make a CATTC between FCFA 50,000,001 and FCFA 200,000,000. It is also calculated annually and paid monthly in twelve instalments. It should be noted that taxpayers under this regime are required to produce financial statements and are not allowed to charge VAT. Indeed, the minimum turnover threshold for invoicing VAT is now FCFA 200,000,000. Taxpayers subject to this regime who achieve a CATTC of more than FCFA 100,000,000 may opt before 1 February of each year for the simplified tax regime.

• The Simplified tax regime (RSI) is now applicable to taxpayers who achieve a CATTC between FCFA 200,000,001 and FCFA 500,000,000. Taxpayers subject to this regime are still subject to income tax.

Finally, taxpayers with a CATTC of more than 500,000,001 FCFA are now subject to the Normal regime (RNI). In addition, taxpayers subject to the Simplified and Normal tax regime are required to pay a 2% withholding tax on remuneration for services paid to companies subject to the microenterprise or entrepreneurial regime. The withholding tax is not applicable to sums paid to service providers subject to the levies provided for in Articles 56, 57, 57 bis, 59, 60 bis, and 93 to 99 of the General Tax Code. Below is a summary table of the applicable taxation by type of scheme.

Tax	Taxation thresholds	Applicable BIC rate	Applicable IMF
Municipal Entrepreneurs' Tax (TCE)	CA TTC < 5.000.000 F	2% of turnover (commercial N/A activities or trading) or2,5% of turnover (services and other) + 2% Withholding tax on the sums received	N/A
State Entrepreneurs' Tax (TEE)	5.000.001 F < CA TTC < 50.000.000 F	4% of turnover (commercial activities or trading)ou 5% of turnover (services and other) + 2% Withholding tax on the sums received	N/A
Microenterprise Tax Regime	50.000.001 F < CA TTC < 200.000.000 F	7% of CA TTC (option for the Simplified Regime with a turnover of 100.000.000 F) +2% Withholding tax on the sums received	N/A
Simplified tax regime (RSI)	200.000.001 F < CA TTC < 500.000.000 F	25% in case of benefit	0,5% of CA TTC with a minimum of : 3.000.000 F in case of benefit lower than the IMF or 12.000.000 F (cumulative amount of taxes and duties).. Maximum of 35.000.000 F
Normal Regime (RNI)	CA TTC > 500.000.001 F	25% in case of benefit	0.5% of CA TTC with a minimum of : 3.000.000 F in case of benefit lower than the IMF or 12.000.000 F (cumulative amount of taxes and duties). Maximum of 35.000.000 F

OTHER MEASURES

4.1. Amendment of Article 169 of the General Tax Code relating to the fine for failure to produce nil declarations (Article 16)

In order to discourage taxpayers who do not file VAT returns or who do so late and who are content to pay the small amount of the fine, it is decided that VAT returns filed late will now give rise to the payment of the following fine:

• FCFA 1,000,000, increased by FCFA 100,000 per month of delay, for enterprises under the Large Enterprises Directorate;
• FCFA 500,000, increased by FCFA 50,000 per month of delay, for enterprises under the Medium-sized Enterprises Directorate;
• FCFA 100,000 increased by FCFA 10,000 per month of delay, for enterprises under the Regional Tax Directorates.

4.2. Payment of a share of the licence fee of the Ivorian television broadcasting to the Ivorian Television Broadcasting Company (Article 23)

In order to feed the resources of the Ivorian television broadcasting company and to enable it to carry out its mission, it is decided to distribute the licence fee established for the benefit of RTI between the two companies (RTI and the Ivorian television broadcasting company). The distribution key of the proceeds of the licence fee is determined by joint order of the Minister in charge of the Budget and the Minister in charge of Communication and Media.

4.3. Reinforcement of the obligation to keep documents and records covered by the right of communication of the tax administration (Article 29)

In order to bring the tax system of Côte d'Ivoire in line with international standards, it has been decided to extend to companies which cease their activity, the obligation to keep the legal and accounting books and documents on which the right of communication of the Tax Administration can be exercised, for a period of ten (10) years, by appointing a legal representative to keep their corporate documents and communicate the references of this representative (company name, address and contacts) to the Tax Administration, otherwise a fine of FCFA 2,000,000 could apply. Shareholders holding at least 25% of the share capital at the time of the termination of the company are jointly and severally liable for the payment of the fine.

4.4. Amendment of Article 169 of the Book of Tax Proceedings relating to fines for failure to file or late filing of financial statements (Article 30)

In order to make taxpayers comply with the obligation to submit financial statements electronically and thus enable the Tax Administration to monitor the availability of financial information, it has been decided to extend the fine for failure to file or late filing of paper financial statements to the failure to file the electronic version. The fine thus provided for starts from FCFA 1,000,000 to FCFA 2,000,000, increased from FCFA 100,000 to FCFA 200,000 for each month of delay for companies subject to the simplified and normal taxation regimes. It starts from 100,000 FCFA to 200,000 FCFA, increased from 10,000 FCFA to 20,000 FCFA per month of delay for companies subject to the Entrepreneur’s tax and the Microenterprise regimes.

4.5. Institution of a right of communication to be borne by property developers or any person carrying out major building construction work (Article 32)

In order to achieve better taxation of service providers in the property sector, it has been decided that property developers and all persons using professionals to carry out construction work costing at least FCFA 500,000,000 (cf. building permit) must henceforth declare to the Tax Department the location of the construction, no later than the 15th of the month following the end of each quarter, the list of all professionals involved in carrying out the work for the quarter in question. The declaration must include the name of the company carrying out the work and the activity carried out, its taxpayer account number, its location and the remuneration it has received or is due to receive in return for the work or services. Failure to comply with this obligation is punishable by a fine set at 10% of the amount of the sums paid or expected, without prejudice to the penalties provided for in the Tax Procedure Book.

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SOMMAIRE

Introduction

PRÉSENTATION DE LA LOI DE FINANCES 2019

Loi de finances n°2018-984 du 28 décembre 2018 portant budget de l’Etat pour l’année 2019, publiée au Journal Officiel le 28 décembre 2018 et entrée en vigueur le 2 janvier 2019.

Contient 36 articles autour des cinq (5) catégories de mesures énoncées par le Gouvernement :

• les mesures de soutien aux entreprises (6 articles);
• les mesures de renforcement des moyens de l’Etat (2 articles) ;
• les mesures à caractère social (3 articles);
• les mesures de rationalisation du dispositif fiscal (13 articles);
• les mesures techniques (12 articles).

Mesures de soutien aux entreprises

MESURES D’INCITATIONS FISCALES AU PROFIT DES PETITES ET MOYENNES ENTREPRISES (article 1)

Afin d’assister les PME ivoiriennes (Petites et Moyennes Entreprises avec un chiffre d’affaires annuel TTC de moins d’un milliard de FCFA de chiffre d’affaires) et les aider à être plus compétitives, il est proposé :

• de les exonérer de la contribution des patentes sur une période de cinq ans à compter de l’année de création;
• de réduire de 25 % l’impôt foncier dû pendant deux années, sur les immeubles nouvellement acquis pour les besoins de leur exploitation ;
• de les exonérer des droits d’enregistrement au titre des actes relatifs aux marchés publics passés avec l’Etat;
• de les exonérer pendant une période de trois années suivant la date de leur création, des droits d’enregistrement relatifs à l’augmentation du capital social ou à la modification de la forme sociale en ce qui concerne les entreprises exploitées sous forme individuelle.
• De plus, institution d’une vérification de comptabilité sans pénalités accordée une seule fois au cours des trois (03) premières années d’existence d’une PME réalisant un chiffre d’affaires annuel inférieur ou égal à 200 millions de francs.

Mêmes procédures et mêmes conditions de délai que la vérification générale ordinaire de comptabilité.

Des droits simples seront exigés des contribuables mais sans paiement des pénalités.

Le contrôle fiscal ultérieur ne peut porter que sur la période non couverte par le contrôle sans pénalités.

Les articles 179, 280 et 619 du Code général des Impôts et les dispositions du Livre de Procédures fiscales sont modifiés dans ce sens.

EXTENSION DE LA DEDUCTIBILITE DE LA TAXE SUR LA VALEUR AJOUTEE AUX GAS-OIL, HUILES ET GRAISSES UTILISES DANS LES ENGINS DE MANUTENTION DU SECTEUR DU BATIMENT ET DES TRAVAUX PUBLICS (article 2)

Les entreprises du secteur des bâtiments et travaux publics (BTP) utilisent le gas-oil, les huiles et graisses pour leurs activités sans pouvoir déduire la TVA à l’achat, ce qui leur crée d’importants crédits de TVA non remboursables.

Il est proposé de leur permettre de déduire la TVA grevant leurs achats à hauteur de 95% de la TVA supportée figurant sur la facture d’achat.

MESURES FISCALES EN FAVEUR DES EXPLOITATIONS AGRICOLES (article 3)

Dues aux difficultés traversées par certaines exploitations agricoles (ananas, produits hévéicoles), il est proposé de réduire le taux du prélèvement de 2,5 % à 1,5% pour les produits hévéicoles et l’ananas sur la période allant de 2019 à 2021.

Les taux concernant le bois en grumes et les produits du palmier demeurent inchangés.

Les taux modifiés sont donc comme suit :

• produits du palmier à huile: 1,5%;

• ananas: 1,5 %;

• produits hévéicoles: 1,5 %;

• bois en grumes: 5 %.

AMENAGEMENT DES TAUX DU DROIT D’ENREGISTREMENT EN MATIERE D’ECHANGES D’IMMEUBLES (article 4)

Il est proposé de réduire les taux applicables en matière d’échanges d’immeubles comme suit :

• de 6 % à 3% pour le droit proportionnel applicable sur la valeur de l’une des parts lorsqu’il n’y a pas de retour ;
• de 5% à 2% pour le droit payé sur la moindre portion lorsqu’il y a retour.

Le retour constitue la somme ou la compensation financière versée par l’un des échangistes, lorsque les biens immeubles échangés sont d’inégales valeurs.

Les dispositions de l’article 720 du Code général des Impôts sont aménagées dans ce sens.

AMENAGEMENT DU MODE DE DETERMINATION DE LA CONTRIBUTION DES PATENTES DES ENTREPRISES FOURNISSANT DES INFRASTRUCTURES PASSIVES DE TELECOMMUNICATION AUX OPERATEURS DE TELEPHONIE (article 5)

Afin de soutenir dans leur politique d’investissement, les sociétés fournissant des infrastructures passives de télécommunication aux opérateurs de téléphonie, il est proposé de les exempter du droit sur la valeur locative et de retenir le taux de 0,7 % pour le calcul du droit sur le chiffre d’affaires de la patente dont elles sont redevables.

L’article 268 du Code général des Impôts est complété par un septième tiret.

MESURES FISCALES EN FAVEUR DE LA SOCIETE DES TRANSPORTS ABIDJANAIS – SOTRA (article 6)

Afin de permettre l’achèvement de la mise en oeuvre de son programme de restructuration et l’atteinte de ses objectifs, il est proposé d’instaurer au profit de la SOTRA et de ses filiales détenues à 100%, jusqu’au 31 décembre 2021, l’application du régime d’achat en franchise de TVA et de droits de douane.

Ce régime d’achat en franchise concerne :

• les véhicules d’exploitation, les véhicules de soutien, leurs pièces de
• rechange et pneumatiques ;
• les bateaux bus et leurs pièces de rechange ;
• le matériel dédié à la billettique pour la sécurisation des recettes ;
• les biens destinés aux ateliers concourant au montage et à la
• maintenance des véhicules et autres matériels roulants d’exploitation ;
• les biens destinés aux infrastructures de base d’exploitation (gares de
• dépôt ou d’embarquement des passagers) ;
• les biens destinés à la construction d’une station à gaz pour les
• véhicules à gaz ;
• les biens destinés à la construction et la réhabilitation de centres bus et
• des gares lagunaires ;
• les biens destinés à la construction d’une chaîne d’assemblage et de
• montage de véhicules à SOTRA INDUSTRIES.

Mesures de renforcement des moyens de l’Etat

INSTITUTION DE DROITS D’ACCISES SUR LES MARBRES ET LES VEHICULES DE TOURISME DONT LA PUISSANCE EST SUPERIEURE OU EGALE A 13 CHEVAUX (article 9)

En vue d’élargir l’assiette fiscale, il est proposé de soumettre aux droits d’accises au taux de 10% :

• les marbres et,
• les véhicules de tourisme dont la puissance est supérieure ou égale à 13 chevaux.

L’article 418 du Code général des Impôts est aménagé dans ce sens.

AMENAGEMENT DU TAUX DES DROITS D’ACCISES SUR LES TABACS (article 10)

Dans le but de renforcer les moyens de l’Etat dans le cadre de sa politique de lutte antitabac, conformément aux recommandations de l’organisation mondiale de la santé, l’annexe fiscale instaure :

• une augmentation du taux unique du droit d’accise applicable aux tabacs de 36% à 37%.

Mesures à caractère social

MESURES FISCALES EN FAVEUR DE LA FORMATION DES JEUNES (article 11)

Afin d’inciter les entreprises à accorder une suite favorable aux demandes de stages pratiques des élèves et étudiants, il est proposé d’accorder à celles qui sont passibles de l’impôt sur les bénéfices, un crédit d’impôt annuel dont le montant est déterminé comme suit :

• 25 000 francs par stagiaire, pour les entreprises relevant du régime de l’impôt synthétique accueillant au moins deux (2) élèves ou étudiants et pour les PME (chiffre d’affaires inférieur à 1 000 000 000 de francs) accueillant au moins cinq (5) élèves ou étudiants ;
• 50 000 francs par stagiaire, pour les grandes entreprises (chiffre d’affaires au-delà du milliard) accueillant au moins dix (10) élèves ou étudiants.

Le bénéfice du crédit d’impôt est subordonné à la durée du stage de validation de diplôme qui est de 6 mois maximum.

SUPPRESSION DE L’IMPOT SUR LE REVENU DES CREANCES SUR LES INTERETS DES BONS ET OBLIGATIONS DU TRESOR SOUSCRITS PAR LES PERSONNES PHYSIQUES (article 12)

Dans le but de rendre les bons et obligations du Trésor plus attractifs et d’encourager les personnes physiques à recourir à ce type d’épargne, il est proposé de supprimer l’IRC sur le revenu de ces produits inscrits en compte courant à l’Agence comptable centrale des Dépôts.

Auparavant , les taux d’IRC sur ces produits étaient de ;

• 0 % pour les bons et obligations de 3, 6, 9 ou 12 mois ;
• 5 % pour ceux dont l’échéance est de 3 à 5 ans.

MESURES FISCALES EN FAVEUR DES STRUCTURES RELIGIEUSES EN MATIERE DE TAXE SUR LES CONTRATS D’ASSURANCES (article 13)

Afin d’aider et encourager les organisations religieuses à faire face aux coûts des assurances qu’elles contractent, pour les multiples risques liés notamment aux vols ou aux incendies des édifices et constructions dont ils ont la gestion, il est proposé d’appliquer des taux réduits de taxe sur les contrats d’assurances :

• de 7%, en ce qui concerne les risques liés au vol et
• de 12,5% pour ceux liés à l’incendie.

Mesures de rationalisation du dispositif fiscal

EXTENSION DE LA PROCEDURE D’ATTESTATION ANNUELLE UNIQUE D’EXONERATION DE TAXE SUR LA VALEUR AJOUTEE AUX SOUS-TRAITANTS DES ENTREPRISES MINIERES (article 7)

L’annexe fiscale de 2016 a, en son article 7, institué une attestation annuelle unique d’exonération de la taxe sur la valeur ajoutée (TVA), pour la mise en oeuvre de l’exonération dont bénéficient les entreprises des secteurs minier et pétrolier.
Cependant les sous-traitants directs des entreprises du secteur minier n’ont pas été inclus dans cette procédure.

Il est proposé donc d’étendre le bénéfice de l’attestation unique aux sous-traitants des entreprises titulaires d’un contrat de prestations de services classées en régime minier.

L’article 355 du Code général des Impôts est aménagé dans ce sens.

AMENAGEMENT DU TAUX DE L’IMPOT SUR LES BENEFICES DES PERSONNES PHYSIQUES (article 8)

Le Code général des Impôts, en ses articles 51 et 90, fixe en matière d’imposition des bénéfices industriels et commerciaux et des bénéfices non commerciaux, un taux de 20 % pour les personnes physiques et 25 % pour les personnes morales.

Il est proposé de relever le taux de l’impôt sur les bénéfices industriels et commerciaux et de l’impôt sur les bénéfices non commerciaux, à 25 % pour les personnes physiques, car ces derniers bénéficient d’une suspension de la déclaration d’impôt général sur le revenu auquel ils étaient assujettis.

Les articles 51, 64 et 90 du Code général des Impôts sont modifiés dans ce sens.

APPLICATION DES TAXES SPECIFIQUES EXIGIBLES DES SOCIETES DE TELEPHONIE AUX ENTREPRISES DE TRANSFERT D’ARGENT PAR TELEPHONE MOBILE (article 14)

Aux termes des dispositions du Code général des Impôts, les entreprises de téléphonie acquittent, en sus de l’impôt sur les bénéfices industriels et commerciaux (BIC), d’autres taxes spécifiques qui sont assises sur le chiffre d’affaires.

Il est proposé de mettre à la charge des entreprises de transfert d’argent via le téléphone mobile, l’obligation d’acquitter, au même titre que les sociétés de téléphonie, les taxes spécifiques actuellement applicables à ces dernières.

INSTITUTION DE LA FACTURATION ELECTRONIQUE (article 15)

Pour moderniser le dispositif fiscal et améliorer la traçabilité des transactions électroniques, l’Administration fiscale instaure un système de facture électronique impliquant :

• l’émission de la facture normalisée en temps réel avec un timbre fiscal numérique et une numérotation automatique par le serveur central de la Direction générale des Impôts ;
• la transmission de toutes les informations liées aux transactions effectuées à l’aide des terminaux de paiement électronique (TPE) à un serveur central situé au sein de la DGI.

La mise en œuvre des modalités de la déclaration fiscale électronique seront déterminées par arrêté du Ministre en charge du Budget.

Le LPF est aménagé dans ce sens.

MESURES DE RENFORCEMENT DU CADRE DE TRANSPARENCE FISCALE (article 16)

Afin de doter notre pays d’un cadre juridique conforme aux normes internationales en matière de transparence fiscale lui permettant de collecter, d’exploiter et d’échanger les informations pertinentes, il est proposé :

• de mettre à la charge des entreprises exploitées sous forme de personnes morales, quels que soient leur forme juridique et leur régime d’imposition, l’obligation de tenir annuellement à jour un registre de leurs bénéficiaires effectifs et de le produire à toute réquisition de l’Administration fiscale.

L’article 1er de la loi n° 2016-992 du 14 novembre 2016 relative à la lutte contre le blanchiment de capitaux et le financement du terrorisme, définit la notion de bénéficiaire effectif comme la ou les personnes physiques qui en dernier lieu possèdent ou contrôlent de façon effective une personne morale ou une construction juridique.

La non-tenue de ce registre ou la tenue d’un registre comportant des erreurs ou des omissions sont sanctionnées par une amende.

• d’instituer une amende fiscale de 5 000 000 FCFA pour la non-tenue du registre des titres nominatifs prévu par l’article 746-2 de l’Acte uniforme de l’OHADA sur le droit des sociétés commerciales et du groupement d’intérêt économique (GIE);
• de mettre à la charge des sociétés par actions ayant émis des titres au porteur encore en circulation, l’obligation de tenir annuellement à jour un registre desdits titres et de le présenter à toute réquisition de l’Administration fiscale.
• de préciser que le secret professionnel, quel que soit le secteur d’activité concerné, ne peut pas faire échec au droit de communication de l’Administration fiscale.

MESURES DE RENFORCEMENT DU CADRE DE TRANSPARENCE FISCALE (article 16 – suite )

• d’harmoniser les durées de conservation des informations et documents couverts par le droit de communication de l’Administration fiscale, en retenant la durée prévue par l’OHADA, à savoir dix (10) ans.

AMENAGEMENT DES DISPOSITIONS EN MATIERE DE CONTROLE DES PRIX DE TRANSFERT (article 17)

Il est proposé de préciser la définition des territoires à fiscalité privilégiée ou non coopératifs.

• Ainsi, seront désormais considérés comme territoires non coopératifs, non seulement ceux qui figurent sur les listes noires de l’OCDE et de l’UE mais également ceux identifiés comme tels par les autorités fiscales ivoiriennes, lorsqu’ils ne sont pas liés à la Côte d’Ivoire par un instrument international prévoyant l’échange de renseignements à des fins fiscales.
• Quant aux territoires à fiscalité privilégiée, il s’agit de ceux dans lesquels les revenus provenant de la Côte d’Ivoire sont soumis à un impôt sur les bénéfices ou à tout autre impôt sur le revenu, d’un montant inférieur à la moitié de celui qui serait perçu en Côte d’Ivoire, si de tels revenus y étaient imposables.

AMENAGEMENT DES DISPOSITIONS EN MATIERE DE CONTROLE DES PRIX DE TRANSFERT (article 17 - suite)

• Il est aussi proposé de préciser la sanction applicable à l’obligation de production de la déclaration « pays par pays », instituée par la loi de finances 2018, à la charge des sociétés mères ultimes des groupes d’entreprises installées en Côte d’Ivoire.
• Une sanction de 5 000 000 FCFA était déjà prévue en cas de dépôt hors délai de la déclaration.
• Il est institué une amende de 2 000 000 FCFA par erreur ou par omission, en cas de production de déclaration comportant des erreurs et omissions.

AMENAGEMENT DES REGLES D’EXIGIBILITE DE LA TAXE SUR LA VALEUR AJOUTEE DES ENTREPRISES DE TELECOMMUNICATIONS (article 19)

Il est proposé d’appliquer au chiffre d’affaires issu des opérations prepaid, la règle de l’exigibilité de la taxe sur la valeur ajoutée à la facturation, pour les entreprises de télécommunications dont certains clients, notamment ceux en mode prépayé, règlent leur crédit de communication avant consommation.

Les dispositions de l’article 361 du Code général des Impôts sont aménagées dans ce sens.

AMENAGEMENT DU REGIME FISCAL DES COMPTES COURANTS D’ASSOCIES (article 20)

Il est proposé d’aménager le régime fiscal des comptes courants d’associés en précisant que ;

• la condition de déductibilité, à savoir les intérêts servis aux personnes physiques ou morales directement ou indirectement liées à une société, en rémunération des sommes qu’elles laissent ou mettent à sa disposition en sus de leur part de capital, ne sont déductibles que si le montant total desdites sommes, n’excède pas le montant de son capital social., s’applique aux associés ou actionnaires de toutes les sociétés y compris à ceux des sociétés holding,
• les dispositions de l’article 846 précité s’appliquent aux dettes résultant des avances de fonds consenties dans le cadre de conventions de comptes courants d’associés.

AMENAGEMENT DES DISPOSITIONS DU LIVRE DE PROCEDURES FISCALES RELATIVES AU DELAI EN MATIERE DE DROIT DE COMMUNICATION (article 21)

Le droit de communication général de l’administration lui permet de prendre connaissance, par correspondance ou sur place, de tous documents, informations et renseignements détenus par les personnes physiques ou morales, dans le cadre de l’exercice de leur activité.

L’avis de passage est adressé au contribuable le jour même de la première intervention, ne permettant pas ce dernier de se préparer.

Il est donc proposé de prévoir un délai de quinze (15) jours entre la date de la remise de l’avis de passage et celle de la première intervention.

Le troisième alinéa de l’article 32 du Livre de Procédures fiscales est modifié et nouvellement rédigé.

AMENAGEMENT DES DISPOSITIONS DU LIVRE DE PROCEDURES FISCALES RELATIVES AU CONTRÔLE (article 22)

Le contrôle fiscal commence en Côte d’Ivoire par la remise d’un avis de vérification au contribuable, au moins cinq (5) jours avant la date de la première intervention sur place.

En pratique, le délai est trop court pour le contribuable pour préparer les informations nécessaires.

Pour renforcer les garanties accordées aux contribuables lors des contrôles fiscaux, il est proposé :

• d’étendre à quinze (15) jours le délai entre la date de la remise de l’avis de vérification au contribuable et celle de la première intervention sur place de l’Administration ;
• d’appliquer la procédure de redressement contradictoire en matière d’impôt synthétique ;
• d’étendre la procédure de la taxation d’office aux droits d’enregistrement.

AMENAGEMENT DES DISPOSITIONS DU CODE GENERAL DES IMPOTS EN MATIERE D’ENREGISTREMENT DES ACTES (article 24)

Institution pour chaque contravention constatée, c’est- à-dire lorsque les actes notariés ne sont pas présentés à la formalité de l’enregistrement dans les délais, d’une amende égale au montant des droits, sans pouvoir être inférieure à 18 000 francs.

Il est aussi proposé de subordonner l’enregistrement des actes reçus par le Chef du service du Domaine et de l’Enregistrement au visa du Conservateur de la Propriété foncière et des Hypothèques et à une quittance de paiement des droits, délivrée par le receveur de l’Enregistrement.

PRECISIONS RELATIVES A LA PROCEDURE D’OCTROI DES AVANTAGES FISCAUX ET DOUANIERS PAR VOIE CONVENTIONNELLE (article 25)

De nombreuses conventions comportant diverses exonérations fiscales, notamment en matière de TVA, sont signées chaque année par les ministères et autres organismes de l’Etat alors que les projets concernés ne s’inscrivent pas toujours dans les secteurs prioritaires définis par le Gouvernement.

Dans le but de rationaliser l’octroi des avantages fiscaux, il est proposé :

• de limiter lesdits avantages aux conventions portant sur des projets inscrits dans les secteurs prioritaires définis par le Gouvernement et,
• de les subordonner à l’accord préalable du Ministère en charge du Budget, en sus du Ministre technique concerné.

AMENAGEMENT DU REGIME FISCAL DES PRESTATAIRES DE SERVICES PETROLIERS (article 26)

• Les articles 1068 et suivants instituent un régime fiscal simplifié optionnel au profit des entreprises prestataires de services pétroliers qui remplissent les conditions cumulatives ci-après :
• être de nationalité étrangère ;
• avoir signé avec une société pétrolière ou avec un contractant direct d’une société pétrolière, un contrat de louage de services ;
• mettre en oeuvre, pour remplir leurs obligations contractuelles, un équipement nécessitant d’importants investissements ou des matériels spécifiques à l’activité ou à la recherche pétrolière ;
• être inscrit au registre du commerce et du crédit mobilier sous forme d’agence ou de succursale.

AMENAGEMENT DU REGIME FISCAL DES PRESTATAIRES DE SERVICES PETROLIERS (article 26 suite)

Ils étaient redevables des impôts suivants: l’impôt sur les bénéfices industriels et commerciaux (BIC), l’impôt sur le revenu des valeurs mobilières (IRVM), les impôts assis sur les salaires et la taxe sur les contrats d’assurances, déterminés sur des bases fixées forfaitairement.

Il est proposé dans l’annexe fiscale :

• d’instituer un régime d’imposition forfaitaire au taux unique de 6% applicable au chiffre d’affaires hors taxes réalisé en Côte d’Ivoire, qui ne couvrira que l’impôt sur le revenu des valeurs mobilières et les impôts sur les traitements et salaires;
• de remplacer l’agrément du Directeur général des Impôts qui leur est exigé pour bénéficier du régime fiscal simplifié, par une simple déclaration faite par lesdits prestataires auprès de la Direction des grandes Entreprises.
• De prévoir une obligation trimestrielle de déclaration et de paiement de l’impôt par les prestataires qui remplissent les conditions;
• De préciser que les prestataires de services pétroliers qui ne remplissent pas la condition tenant à la nationalité étrangère sont imposés dans les conditions de droit commun.

Mesures techniques

EXTENSION DU CHAMP D’APPLICATION DE LA DECLARATION ET DU PAIEMENT DES IMPOTS PAR VOIE ELECTRONIQUE (article 18)

Suite à la généralisation du recouvrement de l’impôt par voie électronique (paiement par téléphone mobile et au virement bancaire) et afin de pallier aux retards de paiements constatés, l’administration fiscale précise que :

• le paiement doit se réaliser dans le respect des délais de droit commun prévus pour chaque nature d’impôt, et qu’en tout état de cause, seul le paiement effectif à l’échéance fait foi;
• le virement bancaire ne sera autorisé que pour le paiement des impôts et des taxes dont le montant n’excède pas 50 millions de francs;
• les paiements hors délais sont passibles de sanctions prévues par le Livre de Procédures fiscales, à savoir les intérêts de retard.

Les dispositions de l’article 97 du LPF sont modifiées.

AMENAGEMENT DES DISPOSITIONS RELATIVES A LA DECLARATION ET AU PAIEMENT DE LA REDEVANCE D’OCCUPATION DES TERRAINS INDUSTRIELS (article 23)

L’ordonnance n° 2013-297 du 02 mai 2013 a fixé le barème des montants de la redevance d’occupation des terrains industriels et son décret d’application a fixé l’échéance de paiement de la redevance à la fin du mois précédant la fin du trimestre.

Pour éviter les retards de paiement (paiement sur la date limite), il est proposé de fixer l’échéance du paiement de la redevance d’occupation des terrains industriels au 10 du dernier mois de chaque trimestre.

CORRECTIONS TECHNIQUES DE CERTAINES DISPOSITIONS DU CODE GENERAL DES IMPOTS (article 27)

Mises à jour :

• Changement, au niveau du remboursement des crédits de TVA liés aux investissements réalisés d’un programme d’agrément à l’investissement, pour la mention de l’ordonnance du 1er août 2018 portant Code des Investissements;
• Aménagement pour insérer le SYSCOHADA révisé dans le dispositif interne;
• Extension de l’obligation de produire en même temps que les états financiers de synthèse, un état faisant ressortir les achats et les ventes effectués ou affectés à chaque établissement secondaire aux contribuables relevant du régime du réel simplifié d’imposition;
• Confier le recouvrement de la taxe sur les excédents des montants des cautions et avances sur les loyers au receveur du Domaine, de la Conservation foncière, de l’Enregistrement et du Timbre du lieu où le contrat de bail est enregistré;
• Fixation d’une amende de 500 000 FCFA pour défaut de déclaration auprès de la Direction générale des Impôts, de l’exercice d’une activité lucrative à titre professionnel;

AMENAGEMENT DES DISPOSITIONS RELATIVES AU PRELEVEMENT DE L’ACOMPTE AU TITRE DES IMPOTS SUR LES REVENUS LOCATIFS (article 28)

L’article 169 du Code général des Impôts fait obligation aux entreprises soumises à un régime réel d'imposition ainsi qu’à celles relevant de l’impôt synthétique d’effectuer au profit du Trésor public, une retenue sur le montant brut des loyers qu’elles reversent aux propriétaires d’immeubles qu’elles occupent.

Il est proposé de dispenser de la retenue, les propriétaires qui font la preuve qu’ils ont acquitté l’impôt foncier sur les immeubles concernés.

L’article173 du Code général des Impôts est modifié dans ce sens.

PROROGATION DE LA SUSPENSION DE L’OBLIGATION DE SOUSCRIPTION DE LA DECLARATION ANNUELLE DE L’IMPOT GENERAL SUR LE REVENU (article 29)

Il est proposé de proroger jusqu’au 31 décembre 2019, la suspension de l’obligation de déclaration annuelle de l’impôt général sur le revenu.

INSTITUTION D’UN DELAI DE DEPOT DES DECLARATIONS DE DROIT DE TIMBRE DE QUITTANCE (article 30)

Il est proposé de fixer le délai de déclaration des droits de timbre de quittance, au plus tard le 10 du mois suivant celui au titre duquel les opérations donnant lieu au droit de timbre de quittance ont été réalisées.

L’article 879 du Code général des Impôts est modifié dans ce sens.

EXTENSION DU CHAMP D’APPLICATION DES DEMANDES DE RENSEIGNEMENTS, D’EXPLICATIONS, D’ECLAIRCISSEMENTS OU DE JUSTIFICATIONS AUX DROITS D’ENREGISTREMENT ET DE TIMBRE (article 31)

Le LPF prévoit la possibilité pour l’Administration de demander au contribuable tous renseignements, explications, éclaircissements ou justifications qu’elle juge utiles, en vue de l’établissement des impôts sur les revenus, des taxes sur le chiffre d’affaires et des taxes indirectes, ce qui inclut les droits d’enregistrement et de timbre.

Il est donc proposé d’inclure les droits d’enregistrement et de timbre dans la liste des impôts pouvant faire l’objet de demandes d’éclaircissements ou de justifications.

REVERSEMENT AUX REGIONS DE LA TAXE FORFAITAIRE DES PETITS COMMERCANTS ET ARTISANS RECOUVREE EN DEHORS DES LIMITES DES TERRITOIRES COMMUNAUX (article 32)

Il est proposé d’affecter aux régions le produit de la taxe forfaitaire des petits commerçants et artisans recouvrée en dehors du périmètre communal.

L’ordonnance n° 61-123 du 15 avril 1961 portant création d’une taxe forfaitaire des petits commerçants et artisans est modifiée en ce sens.

AMENAGEMENT DES DISPOSITIONS RELATIVES A LA TAXE DE SALUBRITE ET DE PROTECTION DE L’ENVIRONNEMENT (article 33)

Il est institué une taxe de salubrité et de protection de l’environnement sur l’importation des véhicules d’occasion de plus de cinq ans, dont le recouvrement sera fait par les receveurs des services des Douanes et dont les tarifs sont les suivants :

• 50 000 francs par véhicule d’occasion de transport de personnes dont l’âge est supérieur à cinq ans et inférieur ou égal à dix ans à l’importation ;
• 50 000 francs par véhicule d’occasion de transport de marchandises dont le poids total à charge est inférieur ou égal à dix tonnes et dont l’âge est supérieur à cinq ans et inférieur ou égal à dix ans à l’importation ;
• 100 000 francs par véhicule d’occasion de transport de marchandises dont le poids total est supérieur à 10 tonnes et dont l’âge est inférieur ou égal à dix ans à l’importation.

AMENAGEMENT DU DELAI DE PAIEMENT DE LA TAXE SUR LES VEHICULES A MOTEUR POUR LES MOTOS (article 34)

L’annexe fiscale 2013 a fixé au 1er avril de chaque année, le délai de paiement de la taxe sur les véhicules à moteur afférente aux motos.

Afin d’éviter les retards de paiement, il est proposé de fixer l’échéance pour le paiement de la vignette des motos, en fonction de la date de leur immatriculation ou de leur enregistrement pour les motocyclettes.

AMENAGEMENT DES MENTIONS DE L’ETAT RECAPITULATIF DES SALAIRES (article 35)

Il est proposé d’ajouter à la liste des mentions obligatoires qui doivent figurer dans l’état récapitulatif des salaires et rémunérations versés au cours de l’année précédente, appelé « Etat 301 », le numéro de sécurité sociale attribué par la Caisse nationale de Prévoyance sociale aux personnes concernées.

L’article 127 du Code général des Impôts est complété dans ce sens.

AMENAGEMENT DE LA TAXE SPECIALE POUR LA PRESERVATION ET LE DEVELOPPEMENT FORESTIER (article 36)

L’annexe fiscale 2009 a institué la taxe spéciale pour la préservation et le développement forestier, assise et recouvrée dans les mêmes conditions et selon les mêmes modalités que la taxe d’abattage.

La taxe d’abattage a depuis été remplacée par la taxe sur les ventes de bois en grumes.

Il est donc proposé de redéfinir le mode de calcul de ladite taxe en appliquant un taux de 2,5% sur le montant de chaque vente de bois en grumes.

La taxe sera recouvrée dans les mêmes conditions et selon les mêmes modalités que la taxe sur les ventes de bois en grumes.

Les dispositions de l’article 1134 du Code général des Impôts relatif à la taxe spéciale pour la préservation et le développement forestier, sont modifiées dans ce sens.

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