Act No. 005/An/18/8Th Amending The General Tax Code.

Original Language Title: Loi N° 005/AN/18/8ème L modifiant le Code Général des Impôts.

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Subscribe Now for only USD$40 per month.
Act No. 005/AN/18/8th L amending the General Tax Code.


VU The Constitution of 15 September 1992;
VU Constitution Act No. 134/AN/06/5th L of 02 February 2006 revising the Constitution;
VU Constitution Act No. 215/AN/08/5th L of 19 January 2008 revising the Constitution;
VU Constitutional Law No.92/AN/10/6th L of 21 April 2010 revising the Constitution of 19 April 2010;
VU Law No.107/AN/00/4 L of 29 October 2000 on the Laws of Finance;
VU Law No.53/AN/14/7th L of June 23, 2014 organizing the Ministry of Budget;
VU Law n°166/AN/16/7ème The State Budget for the 2017 fiscal year;
VU Law n°190/AN/17/7ème Amending the General Tax Code;
VU Law No. 216/AN/17/7th L of December 31, 2017 bearing State Budget for 2018;
VU Decree No.2012-244/PR/MEFIP of 12 November 2012 on the adoption and application of the budget nomenclature of the State;
VU Decree No.2016-109/PRE of 11 May 2016 appointing the Prime Minister;
VU Decree No.2016-110/PRE of 12 May 2016 appointing members of the Government;
VU Decree No.2016-148/PRE of 16 June 2016 establishing the powers of the Ministries;
VU Circular n°79/PAN of 5/04/2018 convening the 1st Ordinary Session of the 8th Parliament of the NA 2018;

The Council of Ministers heard in its meeting of 27 March 2018.

Article 1: The purpose of this Act is to amend Chapter 2- Proportional fees, part III-Rights of 10% of the General Tax Code.

Article 2: Registration fees of 10% are reduced to the proportional rate of 3%.

Article 3: CGI Section 499 is amended to read:
"Art.499: Represents the right of 3%, sales of buildings and real estate rights of all kinds, licitations between coheritiers and co-owners, share and exchange reliefs in real estate.
The rest of the provisions remain unchanged."

Article 4: The provisions of section 500 are repealed.

Article 5: CGI Section 501 is amended to read:
" Art.501: are also subject to the right of 3%:
The rest of the provisions are unchanged."

Article 6: This Act comes into force after promulgation and publication in the Official Journal of the Republic of Djibouti.

Done in Djibouti, 12/04/2018

President of the Republic,
Head of Government