Gabon’s Directorate General of Taxes has published the practical terms of access to support and support measures for the economic and social fabric in the face of the impact of Covid-19. These business support measures are exclusively requested online via http://www.dgi.ga/mesures-fiscales-covid.
The tax window open to businesses and employees, announced almost a month ago by Prime Minister Julien Nkoghe Bekale, as part of the accompanying measures related to the Covid-19 crisis is now operational. It is accessible via the platform http://www.dgi.ga/mesures-fiscales-covid, from the Directorate General of Taxes.
The purpose of this window is to support the implementation of three specific measures. The reduction of 50% in the business tax and the withholding synthetic tax (ISL) for small traders and small personal service businesses; the remission of taxes to companies that will preserve employment, will show solidarity and exemplarity in the unprecedented crisis situation that we are going through, and the tax exemption of exceptional bonuses paid to employees who will exercise their professional activity during the period of confinement.
Exclusively submitted online to the tax office, requests for these support measures must meet a specific scope and well-defined practical methods, indicated on the platform of the Directorate General of Taxes, for each of the three devices.
According to the DGI, the drop in business licenses and withholding synthetic tax (ISL) is applicable for the 2020 financial year only and does not apply to companies that have already paid the ISL and the business license for the 2020 financial year. tax remission to corporate citizens (IS and IRPP) is applicable for tax debts relating to fiscal years prior to 2020 and to those of fiscal year 2020, but also for future tax deadlines. It covers all taxes, except those for which the company is only a collector on behalf of the State.
The last measure, that relating to the tax exemption of all bonuses granted to employees who will exercise their professional activity during the confinement period, applies to all companies but only relates to personal income tax (IRPP) .
These measures follow the postponement of all state tax levies to allow businesses to overcome the crisis linked to the Coronavirus pandemic.
Exceptionally, the date for filing statistical and fiscal declarations (DSF) and annual declarations of wages (DAS) has been postponed to July 31, 2020. The same applies to transfer pricing declarations (TPD), declarations of overall results subject to Personal Income Tax (IRPP), in the category of industrial and commercial profits. (BIC), non-commercial profits (BNC) and agricultural profits (BA) ”.