Ivorian Tax Administration is divided in many branches including the Direction of Big Companies. But, in practise, the notion of « Big Companies » was unknown.

It has been clarified by the decree N° 119/MPMB of March 26th 2014 relating to the competence of the Direction of Big Companies.

According to article 2 of this decree, « the Direction of Big companies is in charge of the census, the taxable basis, the liquidation, tax audits and the collection of taxes due by companies whose annual turnover is greater than or equal to XOF 3,000,000,000 ».

So, we shall retain that the Direction of Big Companies only deals with companies whose annual turnover is XOF 3,000,000,000/year.

However, some taxpayers who don’t comply with this requirement may obtain a derogation delivered by the Minister of Budget.

To obtain this derogation, the concerned company may proved financial stakes and managment constraints.