Act No. 190/An/17/7Th Amending The General Tax Code.

Original Language Title: Loi N° 190/AN/17/7ème L portant modification du Code Général des Impôts.

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Act No. 190/AN/17/7th L amending the General Tax Code.


VU The Constitution of 15 September 1992;
VU Law No.92/AN/10/6th L of 21 April 2010 revising the Constitution;
VU The Initial Finance Act No. 166/AN/16/7th The State Budget 2017;
VU Law no65/AN/09/6th Amending the General Tax Code;
VU Decree No.2016-109/PRE of 11 May 2016 appointing the Prime Minister;
VU Order No.2016-110/PRE of 12 May 2016 appointing members of the government;
VU The Recommendations of the National Assises on Taxation;
VU Circular n°164/PAN of 24/05/2017 convening the 1st Ordinary Session of the 7th Parliament of the AN 2017;

The Council of Ministers heard in its meeting of 09/05/2017.

Article 1: It is added a sixteenth paragraph to CGI article 100:
“The new indebted persons taking a Class 5 to 8 activity from the General Tariff of Business Patents for the year of creation and the next two years”.

Article 2: The provisions of section 114-2 of the CGI are as follows:

“The new debtors entering an activity from the first to the fourth class of the general licence tariff are exempted from proportional law in the first year of creation and the next two years”.

Article 3: The provisions of section 62bis of the CGI are repealed.

Article 4: In the first paragraph of section 173 of the CGI, after the words: “the free zone”, are inserted the word group: “when they deliver goods or service services on the local market ...(the rest without change)”.

Article 5: Article 488 B of the CGI, in its drafting of Article 43 of the LFI 2017, is as follows: “Amounts of company contributions are subject to a single fixed fee of 10,000 FD and assignments of receivables are subject to the following tariff:

*from 0 to 10 million: 50,000FD;
*from 10 to 100 million: 100,000 FD;
*from 100 to 200 million: 200,000FD;
*more than 200 million: 500 000FD”.

Article 6: Paragraph 1 of Article 484 bis of the CGI, in its drafting of Art. 40 of the 2017 LFI, reads as follows: “The acquisition of bare buildings or land by new investors for the realization of their projects”.

Article 7: This Act comes into force after promulgation.

Done in Djibouti on 29/05/2017

President of the Republic,
Head of Government