Act No. 2015-13 03 July 2015

Original Language Title: Loi n° 2015-13 du 03 juillet 2015

Read the untranslated law here: http://www.jo.gouv.sn/spip.php?article10403

Act No. 2015-13 03 July 2015 Act No. 2015-13 03 July 2015 on the special tax status of tourist companies in the tourist pole of Casamance.

EXPLANATORY statement tourism is a strategic sector of the national economy confronted in recent years to difficulties arising, among other things, the high cost of benefits and the high cost of airfares to destination of Dakar. This situation hinders the competitiveness of Senegal as a tourist destination.

To remedy this, the Government had decided in January 2011, to act on the fiscal lever through the adoption of a reduced rate of VAT of 10% applicable to accommodation and catering services provided by registered tourist accommodation establishments.

This decision was based on the transposition in our internal tax device from directive no 02/2009/CM/UEMOA of 27 March 2009 amending directive n ° 02/98/CM/UEMOA of 22 December 1998 on the harmonisation of the laws of the Member States concerning the value added tax.

The sector's current difficulties occur with much more acute. The low level of attendance receptive hoteliers and tourist accommodation in general raises questions about their future.

However, Senegal has real comparative advantages to make the tourism industry a real lever for economic and social development. It is asserted under the Plan Senegal Emergent (PSE) which calls for the promotion of tourism of discovery, eco-tourism, the business tourism and cultural tourism.

The natural region of Casamance, given opportunities for its geographical location, the richness and the diversity of its cultural environment is called to be one of the major poles of this new tourism policy.

However, the crisis that it crosses over three decades inhibited the competitiveness of tourism businesses that are installed.

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

This will find its roots in awareness high on the part of the Government that the uniform treatment on behalf of a principle of absolute egalitarianism, of parts of the territory, objectively, in differentiated situations could lead to an economic and social impasse or even lead to inequities.

Translation, in practical terms, of this awareness through increased structuring investments in the natural region of Casamance especially in the tourism sector. has this effect should, under this Act, grant to tourism businesses that are established or willing to do a special tax status.

This status is designed to encourage domestic and foreign investors to set up tourist facilities but also to allow operators who already settled there to revive their activities or to sustain them.

This program of investments will allow the maintenance and creation of jobs and income durable, indispensable to the viability of the economic hub of the Casamance.

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

The latter will be eligible to benefits tax and customs, on the basis of an approval that may be issued to them following the procedures laid down in the decree for the application of this Act.

The special tax status is granted to tourism businesses for a period of ten years from the date of issue of the approval.

Such is the economy of the present Bill.

The National Assembly adopted at its meeting on Tuesday, June 23, 2015.
The President of the Republic enacts the law whose content follows: title first. -PROVISIONS General Article first.

1 is created by this Act, the special tax status of tourist companies in the administrative regions of Ziguinchor, Kolda and Sédhiou.

2. their capital may be held wholly or partly by Senegalese and foreign investors.
Section 2.

The special tax status is granted to tourism businesses for a period of ten (10) years from the date of issue of the approval.

TITLE II. -COMPANIES ELIGIBLE FOR THE SPECIAL TAX STATUS.

Article 3.

1 are eligible for the benefits provided by this Act, undertakings approved in accordance with the Decree on the regulation of tourist accommodation establishments.

2. the special tax status applies only to approved tourism businesses whose exploitation tool is actually installed in one of the regions specified in article 1 1 of this Act.

3. the approved tourist company must also achieve 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 decree for the application of this Act.

Article 4.

Approval to the special tax status has been granted following the procedures laid down in the decree for the application of this Act.

TITLE III. -GENERAL system of companies approved to the Article 5 SPECIAL tax status.

In the context of the regulation of trade and the exchange rates applicable in Senegal, the Government undertakes to guarantee: 1. the assignment for the benefit of the undertakings benefiting from the special tax status, permissions allowing them, as part of their operation, to transfer to outside the franc zone countries, all the sums necessary for the realization of investment and their commercial and financial operations.

2. the assignment for the benefit of their employees, collaborators, shareholders and foreign lenders of authorizations to transfer to countries outside the zone franc under foreign exchange regulations.

Section 6.

It can be applied to tourism businesses benefiting from the special tax status no measure having adverse discriminatory compared with those enjoyed non-recipients of benefits under this Act.

Section 7.

During the period provided for in article 2 of this Act, may not be made application to tourism businesses benefiting from the benefits of the special statutory provisions tax status, regulatory or other subsequent to aggravate those regulations and texts for its application to the date of approval of the establishment.

TITLE IV. -TAXATION of companies approved to the section 8 SPECIAL tax status.

The special tax status eligible enterprises are granted the following tax benefits:-exemption from tax on the income of securities by the company on distributed dividends;
-exemption from any taxes borne by the company and with base salaries paid by it, including the flat-rate contribution to the burden of employers;
-exemption of all registration, stamp duty and similar taxes due acts or transactions during the period referred to in article 2, including those collected when the constitution and modification of the statutes of societies;
-exemption from the contribution of the patent, of the land contribution of built-up properties, the land contribution of non built-up properties, the contribution of the licences;
-flat-rate minimum tax exemption;
-exemption from value added tax and tax on financial activities charged by local suppliers of goods, services and work necessary for the realization of investments on terms which will be specified by the decree for the application of this Act;
-exemption of corporate income tax or income tax due for the industrial or commercial profits.

Eligible businesses special tax status are required to retain and repaid to the Treasury all duties and taxes owed by their national staff and expatriates on the wages they pay them.

Title V. - Customs procedure of goods of enterprises approved in the SPECIAL section 9 tax status.

The equipment, materials, equipment, supplies and any property whose import is needed during the period of realization of investments or the exploitation of the licensed hotel building, shall be admitted free of import duties and taxes input with the exception of community contributions of UEMOA and ECOWAS or any sampling taking place Article 10.

Are excluded from the exemption from customs duties provided for in article 9 above:-fuel, spare parts and lubricants;
-office supplies.

Section 11.

Commercial vehicles and passenger benefit from the system of temporary admission.

Section 12.

The procedure and conditions for granting of the customs advantages provided for in articles 9 and 11 above are fixed by the decree for the application of this Act.

Article 13.

The procedure of customs clearance of goods imported, exported or to be the subject of assignment after importation by certified tourism businesses, as well as their mode of control and monitoring by the customs service will be implemented in accordance with the customs legislation in force.

TITLE VI. -SETTLEMENT of disputes Article 14.


Failure of one of the obligations laid down in this Act and its implementing decree, fraud tax or duty, the withdrawal or suspension of the approval may be decided by regulatory act which nature will be specified by the decree for the application of this Act, unless it opens right to compensation or damages, and without prejudice to the criminal sanctions in this field.

Section 15.

1. disputes between an approved undertaking and the Senegalese Administration resulting from the interpretation or the application of this Act are resolved by the competent courts in accordance with the laws and regulations of the Republic of Senegal.

2. However and except in the cases of fraud tax or duty provided for in article 12, disputes between natural or legal persons and the Republic of Senegal relating to the application of this Act are adjusted in accordance with the procedure laid down by the uniform act of OHADA law of arbitration.

This Act will be run as a law of the State made in Dakar, 03 July 2015 Macky SALL.

By the President of the Republic: the Prime Minister Mahammed Boun Abdallah DIONNE