On the basis of decree 2004275 of 24 september 2004

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On the basis of Decree 2004/275 of 24 September 2004, the Finance Law for the financial year 2005 devoted the submission of contracts and public orders of less than 5 million to the formality of registration and the payment of relatives duties. This measure prevailed until 2006 for orders under FCFA 5 million. Indeed, it had to be abandoned with the Finance Law for the financial year 2007, given the cumbersomeness it brought to business, the rising costs incurred for corporate customers and thus the decline in their competitiveness. In the Explanatory Memorandum to the new 2017 Act, the Tax Administration recognizes that its 2015 reform is hampering the competitiveness of these public enterprises and semi-public companies. He will simply have missed the courage to report the measure entirely as it should. The Budget Act for the financial year 2017 has also extended the principle of administrative assessment to be used as the basis for collecting registration fees. The measure aimed particularly at used vehicles, a mercurial of their administrative values will stop the reference prices to be taken into account. The Finance Act for the financial year 2017 has finally secured certain provisions to the reform of the procedures for collecting cargo stamp duties. This is the case for the exemption of administrative vehicles, the fixing of the quota of the stamp duty for three-wheel vehicles not previously covered, and penalties for non-payment. 44.- As can be seen, the fiscal adjustments are numerous in 2017. They confirm the end of the tax break observed in 2015 and advocated since 2008, namely no new taxes, no raising of existing taxes,
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But enlargement of the tax base. For this fiscal year, the Fiscal Administration has not taken any major measures in the fight against fraud and international tax evasion.
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  • Fall '19
  • tax administration

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