NATIONAL ASSEMBLEE A ADOPTETHE PRESIDENT OF THE PROMULGUE REPUBLICI'll tell you what.
VU The Constitution of 15 September 1992;
VU Constitutional Law No.92/AN/10/6th L, of 21/04/2010 revising the constitution;
VU Law No.107/AN/00/4 L of 29/10/2000 on the Laws of Finance;
VU The Finance Act No. 108/AN/00/4 L amending the General Tax Code (indirect tax portion);
VU The Law of Finance Additive n°16/AN/08/6th Exempting the ICT of foodstuffs on basic foodstuffs;
VU Law No.160/AN/12/6th L reorganizing the Ministry of Economy and Finance in charge of Industry and Planning;
VU The Finance Act No.197/AN/12/6th L bearing Initial State Budget for the fiscal year 2013;
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 the Ministries;
VU Decree No.2001-0223/PRE/MEFPP of 26 November adopting and implementing the budget nomenclature of the State;
VU Decree No.2001-0012/PRE/MEFPCP of 11 May 2011 on the General Regulation on Public Accounting;
VU Order No.2001-0224/PRE/MEFPP adopting and implementing the State Accounting Plan;
VU Order No.2001-0096/PRE/MEFPP of 26 May 2001 adopting and implementing the Treasury Plan for the State Budget;
VU Decree No.2009-0292/PR/MID of 28 November 2009 on the change of the National Identity Card;
VU Circular No.198/PAN of 11/11/2013 convoking the National Assembly in public session;
The Council of Ministers heard in its meeting of September 24, 2013.
Article 1: Revenues and expenses of the State, as well as related operations, will be paid in fiscal year 2013, in accordance with the provisions of this Finance Act.
Article 2: The collection of taxes, taxes, royalties and products of any kind assigned to the State budget will be carried out during the year 2013 in accordance with the existing legislative and regulatory provisions.
PROVISIONS RELATING TO RESOURCES,
TO CHARGES AND EQUILIBRE
Article 3: The state budget is presented in equilibrium and decreed in revenues and expenditure to a total of 100 billion nine hundred sixty two million six hundred twenty thousand francs Djibouti (111.962.620.000 FD).
Article 4: The resources, detailed in accordance with the budget document annexed to this Act, are as follows:
|Nomenclature ||LFI 2013 ||LFR 2013 ||Variance |
|Current income ||86.774.017 ||90.645.062 ||+3.871.045 |
|Tax revenues ||50.172.110 ||52.132.027 || +2.012.977 |
|Social contributions || 0 ||0 ||0 |
|Donations ||17.030.000 ||18.633.000 ||+1.603.000 |
|Other income ||19.571.907 ||19.880.035 || +308.128 |
|Non-financial assets ||798.000 ||1.202.370 ||+404.370 |
|Fixed assets ||0 ||109.370 || +109.370 |
|Non-productive assets ||798.000 ||1.093.000 ||+295.000 |
|Financial assets ||5.439.000 ||20.115.188 || 14.676.188 |
|Inners (credit) ||0 ||13.976.188 ||+13.976.188 |
|Exterior (credit) ||5.439.000 ||6.139.000 ||+700.000 |
|Total general income ||93.011.017 ||111.962.620 || +18.951.603 |
Thousands of FD
Article 5: Expenses, as detailed in the budget document annexed to this Act, are as follows:
|Nomenclature ||LFI 2013 ||Reduction ||Increase ||LFR 2013 |
|Current expenses ||58.733.821 ||109.127 ||1.774.722 || 60.508.543 |
|Compensation of employees ||24.835.873 || ||200,000 ||25.035.872 |
|Use of goods and services ||17.006.393 || ||1.000.060 ||18.006.453 |
|Interest ||1.032.661 ||109127 || ||923.444 |
|Grants ||105.951 || || ||105.951 |
|Donations ||7.257.844 || ||29.000 ||7.286.844 |
|Social benefits || 4.278.237 || ||4.220 ||4.282.457 |
|Other charges || 3.767.673 || ||203.720 ||3.971.393 |
|Budgetary reserves (unexpected costs) ||449.189 || ||446.940 ||896.129 |
|Non-financial assets ||21.630.677 || ||10.442.188 ||32.072.865 |
|Fixed assets ||19.571.677 || ||10.025.188 || 29.596.865 |
|Stocks ||2.044.000 || ||33.000 ||2.077.000 |
|Non-productive assets ||15,000 || ||384.000 ||399.000 |
|Financial assets ||12.816.429 || ||6.734.693 ||19.551.122 |
|Interior ||5.563.664 || ||4.583.869 ||10.147.533 |
|Exterior ||7.252.765 || ||2.150.824 ||9.403.589 |
|TOTAL GENERAL ||93.011.017 ||109.127 ||18.951.603 || 111.962.620 |
PROVISIONS RELATING TO RECETTES
- GENERAL CODE OF IMPHOTS -
Article 6: Section 30 - CGI Subparagraph 1 is completed as follows:
“The general expenses of any kind justified by invoices on which clearly mentioned the valid NIFs of third parties, the expenses of personnel and labour, the rent of the buildings whose business is tenant”.
Article 7: CGI Article 47 is supplemented by the insertion of a new paragraph 3, which reads as follows:
Paragraph 3: “Compatibility must be held in accordance with the principles and rules of the Djibouti General Accounts Plan (GAP) established by Decree No. 2012-010/PR/MEF of 10 January 2012 applicable to 1 January of 2013.
In the case of computerized accounting, accounting records must be submitted to periodic validations (monthly or quarterly)”.
Article 8: CGI Section 53 is amended to read:
“Companies with the approval of the Investment Code and who do not file on March 1 of each year the results statements and the schedules set out in sections 42,49 and 50 of the CGI, are incurring the questioning of the benefit plan they receive and the imposition of their results on their own.
Companies operating in the free zone are required to file the results statements and schedules set out in sections 42,49 and 50 of the CGI on March 1.
If they fail, they will be temporarily suspended from their tax registration number (NIF)”.
Article 9: CGI article 69 is completed as follows:
“The rights of the real estate surplus-value are paid by the notaries at the time of the establishment of the act of sale of Bâties Property, Non-Bâties Property, or exchange, in-house or expropriation transactions”.
Subparagraph 1. “However, notaries must ensure that the assignor paid all of his taxes to the Tax Directorate’s Recovery Sub-direction.”
Article 10: Paragraph 2 of section 139 of the CGI is repealed.
Article 11: Paragraph (e) of section 190 of the CGI is amended to read:
“e). Petroleum products, except for fuels purchased for resale by importers or purchased for electricity production by the Electricity of Djibouti (EDD)”.
Article 12: Section 218 - CGI Subparagraph 1 is completed as follows:
“Any other legal or physical persons required by this Code to sign a declaration or make a payment shall, at the request of the Tax Directorate, file an application for registration.
Individuals or legal entities are required to file no later than March 31 of each fiscal year, an application to renew their Tax Registration Number (FNI).
On the one hand, the Tax Directorate will renew the taxpayers' NIFs as a rule of their tax obligations, and on the other hand, the interim suspension of the failed NIFs".
Article 13: Section 221, paragraph 1, of the CGI is completed as follows:
“Companies subject to the tax regime on the basis of the actual benefit that do not respond within 20 days to requests for information as a cross-cutting issue made by the Tax Directorate as part of the exercise of its right of communication, are subject to the rejection of the deductible expenses of the fiscal year concerned”.
Article 14: Section 245 - paragraph 1 is supplemented as follows:
“Any legal or physical person who refuses to file a registration application at the request of the Tax Directorate pursuant to section 218 is also liable to a fine of 50,000 FD”.
Article 15: CGI Section 248 is amended to read:
“In the event of insufficiency in good faith reporting, tax reminders have the interest of delay at the rate of 1% per month. This interest is not a penalty; it is intended to repair the injury suffered by the Treasury as a result of the deferred perception of the tax due”.
Article 16: CGI Section 298 is amended to read:
“Payments for services rendered by service providers established in Djibouti, with the exception of those with a Tax Identification Number (NIF) and those engaged in banking or financial, insurance, telecommunications or hospitality activities, as well as the activities of the ED, the ONEAD, the Port of Djibouti are subject to a deduction from the source.
10% for compensation to companies that cannot present an NIF”.
Article 17: Section 303 - CGI Subparagraphs 4 and 5 is amended to read:
Subparagraph 4. “The notice of recovery (AMR) is not worth paying, but dismissing the debtor must pay the entire amount on the AMAR within 10 days of the handover of the fold.
In the absence of payment, the recovery agencies send a command to pay as the first act of prosecution”.
Subparagraph 5. “Over 3 business days, the Tax Directorate is suing for the forced recovery of unpaid debt”.
Article 18: CGI Article 304 is amended to read:
“The payment of debts paid by debtors shall be charged against penalties, delay interest and prosecution charges before imputation on the remaining taxes due in principal from the oldest to the most recent”.
Article 19: CGI Section 320 is amended to read:
“The Services of the Tax Directorate responsible for recovery shall have a period of 3 years from the date of recovery of the role or notification of the notice of recovery to collect the taxes due by the taxpayer.
If no prosecution is carried out in the three consecutive years from the date of the recovery of the role or the issuance of the notice of recovery, the recovery services shall be deprived of all rights and actions against the taxpayer."
Article 20: CGI Section 333 is amended to read:
The command is the first act of prosecution. If the Tax Directorate fails to pay within three business days of the notification to the taxpayer, the Tax Directorate shall carry out the prosecution for the forced recovery of the debt.
Article 21: Section 361 - CGI Part 2 is amended to read:
“These fees include a minimum of 2,500 FD for the command to pay and 1,500 FD for other prosecutions”.
- DOUANES CODE -
Article 22: It is inserted in the Customs Code a new item noted 121 - bis defines as follows:
“1. In order to benefit from the home-depotting procedure, importers must deposit a security deposit for national treasure removal credit according to the grid below. Upon surrender of the bonded undertaking, the recipient will pay to the national treasure in an amount equal to 10% of the bond”.
DEPOTAGE A DOMICILE
|Yearly taxable tariff ranges ||Amount of deposit for removal credit |
|0 to 200,000 FD ||Non-eligible |
|200,000 FD to 800,000 FD ||6 000 000 000 FD |
|800,000 FD to 1,200,000 FD ||7 000 000 000 FD |
|1,200,000 to 1,600 000 00 FD ||8,000 FD |
|1,600,000 FD to 2,000 000 FD ||9 000 000 000 FD |
Article 23: Section 6 of the Finance Act No. 167/AN/06/5 The State Budget for 2007 is amended to read:
Domestic appliances subject to the domestic consumption tax at 1% and to the import VAT at 7% are:
|Code SH ||Designation |
|84 18 10 00 ||Refrigerator and freezer combinations, preservatives with separate external doors of household type |
|85 16 40 00 || Electric irons |
|85 16 60 00 || Other ovens, stoves (including cooking tables), grils and roasts |
|85 16 10 00 ||Baby electric water heater |
The parts and accessories of these devices are subject to the domestic consumer tax at the rate of 1% and to the VAT at the rate of 7% on the value determined under the conditions set out in sections 25 et seq. of the Customs Code.
Domestic appliances subject to domestic consumption tax at 13% and to import VAT at 7% are:
|Code SH ||Designation |
|84 50 11 00 ||Washing machines with a unit capacity expressed by weight of dry linen does not exceed 10 kg fully automatic |
|84 50 12 00 ||Washing machines with a unit capacity expressed by weight of dry linen does not exceed 10 kg fully automatic with integrated centrifugal wiper |
|85 09 10 00 ||Domestic dust vacuums |
|85 09 40 00 ||Brushes and mixers for food; press - fruit and press - vegetables |
|85 16 50 00 ||Microwave oven |
|85 16 71 00 ||Apparatus for the preparation of coffee or tea of household type |
|85 16 72 00 ||Grill house type bread |
The parts and accessories of these devices are subject to the domestic consumer tax at the rate of 13% and to the import VAT at the rate of 7% on the value determined under the conditions set out in sections 25 et seq. of the Customs Code”.
Article 24: Section 63 of the Customs Code is supplemented by a new paragraph 5, which reads as follows:
“Alpha 5: A validated manifest can only be modified by the customs office. However, corrections made by shipping agencies within 72 business hours must be used only for the recovery of data transmitted to the Customs computer system, in relation to the manifest filed and prepared for the port of boarding”.
PROVISIONS RELATING TO CHARGES
- RECRUITMENTS, ADVANCEMENTS, IMPLEMENTATION
ARRANGEMENT AND OTHER -
Article 25: All other provisions relating to sections 17 to 26 included in the Finance Act No.197/AN/12/6th L are and remain strictly enforced.
- RATIONAL MEASURES
Article 26: All other provisions relating to sections 27 to 33 included in the Finance Act N°197/AN/12/6th L are and remain strictly enforced.
- ENERGY CHARGES: EAU, ELECTRICITE
AND TELEPHONE -
Article 27: All other provisions relating to sections 34 to 39 included in the Finance Act N°197/AN/12/6th L are and remain strictly enforced.
- MISSION AND TRANSPORT FRAIS -
Article 28: All other provisions relating to sections 40 to 43 included in the Finance Act N°197/AN/12/6th L are and remain strictly enforced.
Application of the Treasury Plan
Article 29: The cash plan will be applied to the execution of the State Budget 2013.
Article 30: The limits of the cash plan will be determined by the technical committee of the cash plan on the proposal of its members.
Article 31: During the “believers” periods of income, the financial management reserves the right to freeze for a specified time all the expenses of the State except for the compulsory expenses.
Article 32: For better participation in spending control efforts, the Treasury Plan Committee is expanded to social ministries (Education, Health) through the membership of their respective General Secretary as a permanent member.
Article 33: The deadline for commitments of any kind is November 15, 2013, unless expressly waived by the Minister of Budget.
Article 34: The deadline for payment warrants of any kind is December 25, 2013.
Article 35: The deadline for issuing securities and regulatory mandates is February 28, 2014.
Article 36: All legislative or regulatory provisions that are contrary to this Financial Act, including those that generate expenditures that have not been provided for in this budget, are purely and simply repealed.
Article 37: The Minister of Budget, under the conditions established by law, is authorized to make short, medium or long-term borrowings in 2013.
Article 38: This Act will be registered and published in the official journal upon promulgation.