Act No. 2015-13 of 03 July 2015 on the special tax status of tourism enterprises located in the tourism business of Casamance.



EXPOSE REASONS

Tourism is a strategic sector of the national economy faced in recent years with difficulties arising, inter alia, from the high cost of benefits and the high cost of air tickets to Dakar. This hampering Senegal's competitiveness as a tourist destination.

To remedy this, the government decided in January 2011 to act on the tax lever through the adoption of a reduced rate of VAT of 10 % applicable to accommodation and restaurant services provided by the institutions Approved tourist accommodation.

This decision was based on the transposition into our internal tax system of Directive No 02 /2009/CM/UEMOA of 27 March 2009 amending Directive No 02/98/CM/UEMOA of 22 December 1998 on the harmonisation of the laws of the Value Added Tax Member States.

The current difficulties of the sector are much more acute. The low level of attendance of hotel receptives and tourist accommodation in general raises questions about their future.

However, Senegal has real comparative advantages in making the tourism sector a real lever for economic and social development. This is the option affirmed in the framework of the Senegal Emergent Plan (PSE) which promotes the promotion of tourism of discovery, ecotourism, business tourism and cultural tourism.

The natural region of Casamance, taking into account the opportunities of its geographical location, the richness and diversity of its cultural environment, is called to be one of the main poles of this new tourism policy.

However, the crisis that it has been experiencing for more than three decades has inhibited the competitiveness of the tourism enterprises that are located there.

Therefore, it appeared necessary to make the natural region of Casamance a tourist area of national priority.

This determination is rooted in a strong awareness on the part of the government that the uniform treatment, in the name of a principle of absolute egalitarianism, of parts of the territory which are, objectively, in different situations Could lead to an economic and social stalemate or even create inequities.

The practical translation of this awareness requires a strong increase in structuring investments in the natural region of Casamance, in particular in the tourism sector. To this effect, it is appropriate, within the framework of this Act, to grant special tax status to tourism enterprises established or wishing to do so.

The purpose of this statute is to encourage domestic and foreign investors to set up tourist establishments, but also to allow operators who are already installed to revive their activities or to perpetuate them.

This programme of accompanying investment will enable the maintenance and creation of sustainable jobs and incomes, which are essential to the viability of the economic hub of Casamance.

The special tax status will benefit businesses located in the administrative regions of Ziguinchor, Kolda and Sédhiou.

The latter will be entitled to tax and customs benefits on the basis of a licence issued to them in accordance with the procedures laid down in the Decree implementing this Law.

The special tax status shall be granted to tourist enterprises for a period of ten years from the date of issue of the authorisation.

This is the economy of this bill.

The National Assembly adopted at its meeting on Tuesday 23 June 2015.
The President of the Republic enacts the following legislation:

TITLE I. -GENERAL PROVISIONS

Article 1.

1. Created by this Law, the special tax status of tourist enterprises located in the administrative regions of Ziguinchor, Kolda and Sédhiou.

2. Their capital may be wholly or partly owned by Senegalese or foreign investors
.
Article 2.

The special tax status shall be granted to tourist enterprises for a period of ten (10) years from the date of issue of the authorisation.


TITLE II. -COMPANIES THAT ARE GRANTED SPECIAL TAX STATUS.

Article 3.

1. The benefits provided for in this Act shall be allowed to enterprises approved in accordance with the decree regulating tourist accommodation establishments.

2. The special tax status shall apply only to registered tourist enterprises whose operating tool is actually installed in one of the regions provided for in Article 1 of this Law.

3. In addition, the registered tourist company must carry out at least a percentage of its turnover on tourist activities for the benefit of non-residents in Senegal. This percentage will be determined by the Order in Council for this Act.

Article 4.

Approval of special tax status shall be granted in accordance with the procedures laid down in the decree implementing this Act.

TITLE III. -GENERAL SCHEME OF UNDERTAKINGS WITH SPECIAL TAX STATUS

Article 5.

Within the framework of the regulation of foreign trade and foreign exchange in Senegal, the Government undertakes to guarantee:

The allocation for the benefit of undertakings benefiting from the special tax status, authorisations allowing them, in the course of their operation, to transfer to destination countries outside the franc zone, all the sums required to Realization of investment and their business and financial operations.

2. The allocation for the benefit of their employees, collaborators, shareholders and foreign lenders of transfer authorisations to countries outside the franc zone in accordance with the rules on foreign exchange.

Article 6.

It cannot be applied to tourism enterprises benefiting from the special tax status no measures which discriminate against those enjoyed by enterprises not benefiting from the benefits provided by the Present law.

Article 7.

For the duration provided for in Article 2 of this Law, tourism enterprises benefiting from the special tax status benefits of legislative, regulatory or other relevant provisions may not be applied for The effect of aggravating those arising from the said Statute and the texts taken for its application on the date of approval of the establishment.

TITLE IV. -TAX SCHEME FOR UNDERTAKINGS WITH SPECIAL TAX STATUS

Article 8.

Companies eligible for special tax status benefit from the following tax advantages:

-Exemption from the income tax of the securities taken by the company on the dividends distributed;
-exemption from any tax borne by the undertaking and having as its basis the salaries paid by it, in particular the flat-rate contribution to the employer's burden;
-exemption from all rights of registration, stamp and assimilated taxes owing on acts or operations carried out during the period referred to in Article 2, including those collected during the incorporation and amendment of the statutes of companies;
-relief from the contribution of the patents, the property contribution of the built properties, the land contribution of the unbuilt properties, the contribution of the licences;
-Exemption from the flat-rate minimum tax;
-relief from the value added tax and the tax on the financial activities invoiced by the local suppliers of goods, services and work necessary for the realization of the investments envisaged in the manner that will be Specified in the order for the purposes of this Act;
-Exemption from corporation tax or income tax from industrial and commercial profits.

Companies eligible for special tax status are obliged to withhold and remit to the public treasury all taxes owed by their national and expatriate staff on the wages paid to them.

TITLE V. - CUSTOMS ARRANGEMENTS OF GOODS OF UNDERTAKINGS WITH SPECIAL TAX STATUS

Article 9.

Equipment, materials, equipment, supplies and any goods that are required to be imported during the period of the making of investments or the operation of the approved hotel building, shall be admitted free of duty and taxes Of entry with the exception of Community levies from UEMOA and ECOWAS or any levy in lieu thereof

Article 10.

The following are excluded from the customs exemption provided for in Article 9 above:

-fuel, spare parts and lubricants;
-office supplies.

Article 11.

Commercial vehicles and tourism vehicles benefit from the temporary admission scheme.

Article 12.

The procedure and the conditions for the granting of the customs benefits provided for in Articles 9 and 11 above shall be laid down in the Decree implementing this Law.

Article 13.

The procedure for customs clearance of imported goods, exported or to be transferred after importation by licensed tourist enterprises, as well as their control and supervision by the customs service Will be implemented in accordance with the customs regulations in force.

TITLE VI. -SETTLEMENT OF DISPUTES

Article 14.

In the event of non-compliance with any of the obligations laid down in this Law and its implementing decree, tax or customs fraud, the withdrawal or suspension of the authorisation may be decided by a regulatory act, the nature of which shall be specified by the Decree of application of this Law, without entitlement to compensation or damages and without prejudice to the criminal penalties provided for in the matter.

Article 15.

1. Disputes between an approved undertaking and the Senegalese Administration resulting from the interpretation or application of this Law shall be settled by the competent courts in accordance with the laws and regulations of the Republic of Senegal. Senegal.

2. However and outside the cases of fiscal or customs fraud provided for in Article 12, disputes between natural or legal persons and the Republic of Senegal relating to the application of this Law shall be settled in accordance with the procedure provided for By the Uniform Act of the OHADA relating to the Law of Arbitration.

This Law shall be enforced as the law of the State

Done at Dakar, July 03, 2015

Macky SALL.

By the President of the Republic:

The Prime Minister
Mahammed Boun Abdallah DIONNE