Our Publications

Our firm publishes monthly articles «Tax & Legal News» whose topics are selected based on legislative developments, regulatory issues and usual practices.

Terms of repayment of overpaid customs duties and taxes

Kindly find in attached file, the article No 1721/MPMB/DGD of June 9th 2015 of the general Director of Customs relating to the terms of repayment of overpaid customs duties and taxes (in french).

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Raising of Sectional minimum wages

Kindly find in the attached file (only available in French), the memo N°076/05-15 of may 28th 2015 of the "Confédération Générale des Entreprises de Côte d’Ivoire" concerning the raising of sectional minimum wages.

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DEADLINE FOR PERSONAL INCOME TAX RETURN 2015

By an announcement available on the ivorian Tax Administration’s website , tax authorities have decided to extend, until June 15th 2015, the deadline to submit personal income tax return (f.n : IGR).

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2015 Fees for industrial land's occupancy

We are pleased to inform you that the deduction applied to fees for industrial land’s occupancy 2015 is fixed at 60% (formerly this deduction was fixed to 35%)

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FINANCIAL STATEMENTS ON SOFT VERSION

Kindly find hereafter, the download links of annual Financial Statements (French version).

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NEW MEASURES APPLICABLE TO COMPANIES

New measures applicable to companies
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Changes relating to deadlines for financial statement

The deadlines to submit financial statement have been changed by Tax Administration.

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2014 Annual Financial Statements

Dear Reader,

According to 2015 Tax Annex, companies subject to « Régime Réel d’Imposition » have to fill their financial statements in two versions : a hard version and a soft version.

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Reminder concerning quarterly tax returns

Dear Readers,

This is a reminder concerning tax returns to submit at the end of each quarter, as mentionned by articles 54, 56ter, 62bis & 62ter of the "Livre de Procédures Fiscales".

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BUSINESS TAX (f.n Patente) 2015

The 2015 tax annex made adjustments concerning Business tax. Informations relating to theses adjustments are given in the following lines.

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