VU The Constitution of 15 September 1992;
VU Constitutional Law No.92/AN/10/6th L of 21 April 2010 revising the Constitution;
VU Law No.107/AN/00/4 L of 29/10/2000 on the Laws of Finance; VU Finance Act No. 108/AN/00/4th Amendments to the General Tax Code (indirect tax);
VU The Law of Finance Additive n°16/AN/08/6th The exemption from basic food ICT;
VU Law No.53/AN/14/7th L of June 23, 2014 organizing the Ministry of Budget;
VU Finance Act No. 82/AN/14/7th The budget of the State for the 2015 fiscal year;
VU Act No.33/AN/13/7th L of 20 January 2014 regulating the import, storage, transport and distribution of hydrocarbons;
VU Law No. 61/AN/14/7th The establishment and maintenance of emergency stocks of petroleum products;
VU Decree No.2013-0044/PRE of 31 March 2013 appointing the Prime Minister;
VU Decree No.2013-0045/PRE of 31 March 2013 appointing members of the Government;
VU Decree No.2013-0058/PRE of 14 April 2013 establishing the powers of members of the government;
VU Decree No.2012-244/PR/MEFIP of 12 November 2012 on the adoption and application of the budget nomenclature of the State;
VU Order No.2001-0224/PR/MEFPP adopting and implementing the State Accountant Plan;
VU Order No.2001-0096/PR/MEFPP of 26 May 2001 adopting and implementing the Treasury Plan for the State Budget;
VU Order No.2011-217/PR/MEFIP dated 23 November 2011 amending Decree No.96-0147/PR/MFEN on compensation, administrative housing and benefits in kind;
VU Decree No. 2011-055/PR/MJSLT, which organizes and operates “the National Sport Training Institute”;
VU Decree No.2013-355/PR/MET on the organization and operation of the Djibouti Road Agency (ADR);
VU Order No.2014-244/PR/MD establishing the organization and operation of the Armies Hospital;
VU Order No.2015-153/PR/MERN of 18 May 2015 defining the terms and conditions for the licensing of hydrocarbon import, storage, transport and distribution activities,VU Circular No. 492/PAN of 21/11/2015, convening the first public session of the 2nd Ordinary Session of the year 2015/2016;
The Council of Ministers heard in its meeting of 06/10/2015.

Article 1: The revenues and expenses of the State, as well as the related operations, will be paid for the year 2015, in accordance with the provisions of this Finance Act.


Article 2: The collection of taxes, taxes, royalties and products of all kinds allocated to the State budget will be carried out in 2015 in accordance with the existing legislative and regulatory provisions.



PART I

PROVISIONS RELATING TO RESOURCES,
TO CHARGES AND EQUILIBRE


Article 3: The state budget is presented in equilibrium and decreed in income and expenditure to a total of one hundred thirty two billion two hundred four twenty two million eight hundred thirty seven thousand francs (132.282.837.000 FD).


Article 4 : The resources, detailed in accordance with the budget document annexed to this Act, are as follows:


GENERAL

• Monetary unit expressed in thousands of Djibouti Francs.

• Monetary unit expressed in thousands of Djibouti Francs.

(1) The detailed declaration is the single electronic customs declaration called "COMESA single administrative declaration (DD-COM)". It is supported by the Customs IT system "SYDONIA WORLD".

(2) The detailed declaration contains all the necessary indications for the application of customs and tax measures and for the establishment of foreign trade statistics.

(3) It is signed by the owner or by the customs declarant or by the customs commissioner.

4) An order made in Council of Ministers on the proposal of the Minister of Budget shall determine the form, content and attached documents of the declaration in detail.

Article 8: In accordance with Chapter 29 of the tariff nomenclature, vitamins and provitamins are subject to a domestic consumption tax rate of 8%.


Article 9: School books, comics and other books are subject to an domestic consumption tax rate of 8%.

– Non-tax revenues –

Article 10: Companies wishing to engage in hydrocarbon import, storage, transportation and distribution must first obtain a licence for the exercise of the activities and pay this fee annually.


Article 11: The annual fee amounts per activity are determined as follows:

1. Local production of mineral waters and waters produced by reverse osmosis in the national territory are subject to the payment of a water charge of 7 FDJ per litre marketed by production companies.

1. The collection of this fee is provided by the National Office of Water and Sanitation of Djibouti in addition to the two-monthly invoices to the producing companies.

1. The amount collected by the National Office for Water and Sanitation of Djibouti under this royalty is paid twice on the Water Fund account.

1. The National Water and Sanitation Office of Djibouti will install water meters to control the quantities marketed.

1. 50% of the overtax on imported mineral waters, as calculated by the General Directorate of Customs and collected by the Treasury, will be paid monthly to the Water Fund.