Work on the project to overhaul the general tax code and draft the book of tax procedures was launched on July 20 in Brazzaville by the Minister of Finance and Budget, Calixte Nganongo.
This work aims, among other things, to identify and analyze, in the current general tax code, obsolete, contradictory, inconsistent tax provisions not likely to encourage investment; to propose their elimination as well as solutions …; to write a book of tax procedures, taking into account the aforementioned objectives and pursued by the tax authorities.
It is also a question of designing a new general tax code (CGI) modern, incentive and inspired by “best practices” in the overhaul of the CGI initiated abroad, in particular in certain countries of the Economic and Monetary Community of France. Central Africa (CEMAC) and the Organization for the Harmonization in Africa of Business Law (OHADA).
It is also a question of unifying in the new CGI, the various non-codified tax texts (legislative and regulatory), such as the global flat-rate tax, the value-added tax, the tax on fund transfers, the system of land ownership.
“My emotion is great to perceive the end of the tunnel, the very near arrival of a new working instrument, the legal compass necessary for good relations between the taxpayer and the administration in tax matters”, the Director General of Taxes and Domains, Ludovic Itoua highlighted.
“I want to say, the legal and fiscal jungle is over, that the general tax code is no longer this forest in which only the initiated find the landmarks so as not to get lost in it, but that it is now a marked path like in a modern city with a highway code known to drivers, ”he added.
Thus, for ten days, agents and executives of the tax administration will discuss issues relating to the draft of the new general tax code and the book of procedures. Two firms were selected to carry out this work, namely GKM Audit and Ernst & Young. It will be a question of making available to taxpayers a document clearly setting out the tax rights, their payment deadlines and the penalties in the event of non-payment.
Note that three months are planned for the production of the new text which will replace the current one, some of which date back to 1958. The new code will then be submitted to both chambers of parliament before the end of 2020, for its adoption
