 1) What is the date of enactment of the code of tax laws and procedures? |
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| Le code des droits et procédures fiscaux a été promulgué par la loi n°2000-82 du 9 août 2000 publié au JORT n°64/2000. |
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2) On what date is entered the human rights code and tax procedures in place? |
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| The provisions of the said Code apply from the first January 2002. |
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3 - What has been the contribution of human rights code and tax procedures? |
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| The code has unified control procedures and litigation and has strengthened the guarantees of taxpayers. |
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4- quel est le champ d'application du code des droits et procédures fiscaux? |
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| The code applies to all taxes, duties, taxes, fees and other tax revenue accruing to the state except for duties and taxes on imports which are governed by the Customs Code. The code also applies to duties and taxes that do not return to the state where the particular texts provide. Eg. Tax Settlements in industrial, commercial or professional and the hotel tax. |
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5- Quelles sont les obligations déclaratives avant de commencer l'activité ? |
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These requirements differ depending on who creates the business and legal framework by the company. Thus:
1) for the creation of individual projects undertaken by individuals and managed a personal exercise of economic activity, the declaration of establishment of the project will be filed with a single interlocutor who is the recipient of Finance held the project implementation. To do this you must:
o sign and submit the printout of formality provided by the single receiver Finance o provide, inter alia, the following evidence:
- A copy of the national identity card or residence card,
- The ability scientific or professional
- The ownership or lease,
- A copy of the specifications signed if the activity is subject to a specification.
The single point at issue proponent tax identification number and the number of affiliation to the CNSS and a certificate of deposit investment declaration within:
· 15 days if the project is not subject to licensing and
· 30 days if the project is subject to authorization.
2) for projects subject to authorization created by individual professions commercial, industrial or professional non-commercial and legal persons a statement of existence must be filed to stop for projects created under the code investment incentives in respect of industrial or agricultural projects or to the control office taxes territorial jurisdiction ment in other cases. |
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6 - What are the reporting requirements at the end of the activity? |
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| At the end of the activity, a statement of termination must be filed within 15 days from the date of sale or permanent closure of the company with payment of fees due. termination is made after tax audit for the period not prescribed |
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7 - What are the reporting obligations of persons subject to flat-rate scheme in the course of activity? |
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Persons under the flat rate scheme must submit:
o First: a monthly return under the withholding tax, contribution to FOPROLOS if employer
o Secondly, the statements in three installments, an annual return under the income tax and taxes accruing to local communities,
o Third, an annual return under the income tax and taxes accruing to local communities. |
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8 - What are the reporting obligations of persons subject to the actual speed or actual speed simplified, ongoing activity? |
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Persons subject to the actual speed or actual speed Simplified must submit:
o First: a monthly return on the tax on the value-added, consumer law, the withholding tax, tax professional training, contribution to FOPROLOS, taxes allocated to local authorities, the taxes accruing to the fund development of competitiveness and stamp duties and taxes on insurance.
o Second, three statements on the installment
o Third, an annual statement of tax personal income or corporate taxes or the advance of partnerships and the like. |
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9 - What are the deadlines for filing annual tax returns for individuals? |
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- For people who earned income from movable capital, property income and income from foreign sources until February 25,
- Traders: until April 25,
- For service providers and those who are engaged in industrial or professional non-commercial as well as people who perform multiple operations or who perform more than one category of income: until May 25,
- For people who have a craft activity: until July 25
- For those who make profits from farming or fishing until August 25,
- For employees and recipients of pensions or annuities: until December 5
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