The law No. 2014-861 of December 22nd 2014 concerning 2015 government budget has been adopted by the Ivorian National Assembly.
Subsequently, this law has been published in the « Journal Officiel » No. 17 of December 30th 2014.
Just as a reminder, the article 1 of Decree No. 175 of May 18th 1961 defining the process of publication of laws states that, in Côte d’Ivoire a decree comes into force three (3) days after its publication in the
«Journal Officiel».
So, the 2015 Ivorian Tax Annex came in force from January 3rd 2015(1).
As usual, our detailed comments of this annex will be transmitted in the coming days.
(1)This date is that stated in the official notice of the Ivorian Tax Administration.