Plaquette des mesures fiscales de la Loi de Finances 2019 — Mesures d'élargissement de l'assiette fiscale, de sécurisation des recettes, de lutte contre la fraude et l'évasion fiscales et d'amélioration de l'environnement des affaires (version bilingue français-anglais)

FISCAIMS

TVA

ACCISES

PROGRAMMES

MEASURES

TO BROADEN THE TAX BASE

1. ☐ The rationalization of tax expenditures via

• The application of the VAT exoneration on the consumption of utilities (water and electricity), solely to households (section 128 (3)),
• The abrogation of certain VAT exonerations deemed to be inefficient (health and life insurance, local transformation of wood) (sections 128 (2)) and (24),
• The reduction from 20% to 32% of the reduction in the tax base of the excise duties of beers with an alcoholic content less than or equal to 5% (section 242 a).

1. ☐ The readjustment of the specific excise duty rates on wines and liquors, save for those applicable to beers whose rates remain unchanged (section 242 (B)).
2. ☐ The increase in the minimum excise duty due on tobacco, from FCFA 3500 to FCFA 3000 for 1000 stocks of cigarettes (section 242 (D)).
3. ☐ The increase in the registration duties for public procurement from 2 to 5% for public contracts, from 2 to 5% for pilding orders and from 5 to 7% for public for purchase orders.
4. ☐ The institution of a tax armistice with regards to rental income tax and succession duties. (other tax provisions).

MEASURES

TO BECOME TAX REVERSIBIL

• The institution of the principle for variable loan agreements for foreign funded public contracts (as inclusion (sections 225 to 226 (a)).
• The institution of the recommended retail price in the basis for assessment of the excise duty for drinks (section 230).
• The rationalization of the admissibility of tax dispute claims before the courts (section 86 (20)).
• Exclusion of taxes withheld at source from the scope of reversion (section 86 (4)).

MEASURES

TO FIGHT AGAINST TAX FRAUD AND EVASION

• The reinforcement of sanctions for the non-remittance of taxes withheld at source (section 86 (28)).
• The reinforcement of the role of chartered accountants and tax advisers in the fight against tax fraud and evasion via the institution of the compulsory transmission of their reports to the tax administration (section 86 (8 ter).
• The institution of new guidelines for the resorption of VAT credits for companies in the general trade sector (section 249).
• The institution of the obligation for companies with computerized accounts to provide, at the start of tax audits, their electronic accounting entries (section L 29).
• The institution of the obligation and subsequent sanctions, for public limited companies to append to their statistics and tax reports, the attestation of the dematerialization of their bearer shares (other financial provisions).

MEASURES

TO REVUE TO THE TAX BASE

• The digitalisation of the issuance of the respite of payment (sections 86 (22) and 86 (29)).
• The streamlining of the conditions for taxpayers with tax liabilities to obtain the tax clearance certificate (sections 86 (14) to and 86 (14 quarter).