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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.

In general, the openning of a company is preceded by the creation of a representative office (or a liaison office) in order to collect informations on the market. So, representative offices are created to make preparatories and auxiliaries activities.

The concept of representative office was not recognized in the former OHADA Uniform Act. The revised OHADA Uniform Act on commercial companies refers, now, to representative office through its articles 120-1 to 120-41.

From now on, big companies must pay their Business Tax (f.n : Patente) in a new way.

The Ivorian Tax Administration considers as "big companies", companies whose turnover is equal or exceeds XOF 1 billion.