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Act No. 2006-17 Of June 30, 2006

Original Language Title: Loi n° 2006-17 du 30 juin 2006

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Law No. 2006-17 of 30 June 2006

Act No. 2006-17 of 30 June 2006 amending certain provisions of the General Code of Taxes.

The National Assembly adopted, at its meeting on Wednesday, 16 June 2006;

The President of the Republic enacts the following legislation:

Article 1 - Paragraph III of section 789 of the General Code of Taxes is repealed.

Article 77 bis. - The number of cases arrested, either at the end of the adversarial procedure referred to in Article 77, or ex officio in accordance with the provisions of Article 81, shall be notified to the taxpayer.

The bases thus laid down may subsequently be challenged only by litigation, the taxpayer having the burden of demonstrating the exaggeration of the turnover held.

In the event that the operation of the committee is blocked as a result of the unjustified absence of representatives of taxpayers, the tax administration is justified in keeping the figure initially proposed.


Article 77 ter. -
The amount of the single global contribution is set according to the following tariff:

-For service providers:
Encrypt
Business
Amount of tax
0 to 330 000 F

10,000 F
330 001 to 500,000 F
20,000 F
500 001 to 1 000 000 F
40,000 F
1 000 001 to 2,000,000 F
80,000 F
2 000 001 to 3 000 000 F
150,000 F
3 000 001 to 5 000 000 F
300,000 F
5 000 001 to 7 500 000 F
500 000 F
7,500 001 to 10 000 000 F
800,000 F
10 000 001 to 15 000 000 F
1 200 000 F
15,000 001 to 20 000 000 F
1,400,000 F
20 000 001 to 25 000 000 F
2,000,000 F
-For merchants:
Tariff A: Food and Cement:
Encrypt
Business
Amount of tax
0 to 330 000 F
5,000 F
330 001 to 500,000 F
12,500 F
500 001 to 1 010 000 F
25 250 F
1 000 001 to 2,000,000 F
50,000 F
2 000 001 to 3 000 000 F
75,000 F
3 000 001 to 4 000 000 F
100,000 F
4 000 001 to 5 000 000 F
125,000 F
5 000 001 to 7 500 000 F
187 500 F
7,500 001 to 10 000 000 F
250,000 F
10 000 001 to 15 000 000 F
375,000 F
15,000 001 to 20 000 000 F
500 000 F
20 000 001 to 25 000 000 F
625 000 F
25,000 to 28 000 000 F
700,000 F
28 000 001 to 31 000 000 F
775,000 F
31 000 001 to 34 000 000 F
850 000 F
34,000 001 to 37 000 000 F
925,000 F
37 000 001 to 41 000 000 F
1 025 000 F
41,000 001 to 44 000 000 F
1 100 000 F
44,000 001 to 47 000 000 F
1,175,000 F
47 000 001 to 50 000 000 F
1 250 000 F
-For merchants:
Tariff B: Other products:
Encrypt
Business
Amount of tax
0 to 330 000 F

5,000 F
330 001 to 500,000 F
15,000 F
500 001 to 1 010 000 F
30,000 F
1 000 001 to 2,000,000 F
60,000 F
2 000 001 to 3 000 000 F
90,000 F
3 000 001 to 4 000 000 F
120,000 F
4 000 001 to 5 000 000 F
150,000 F
5 000 001 to 7 500 000 F
225,000 F
7,500 001 to 10 000 000 F
300,000 F
10 000 001 to 15 000 000 F
450,000 F
15,000 001 to 20 000 000 F
600,000 F
20 000 001 to 25 000 000 F
750,000 F
25,000 to 28 000 000 F
840,000 F
28 000 001 to 31 000 000 F
930 000 F
31 000 001 to 34 000 000 F
1 020 000 F
34,000 001 to 37 000 000 F
1 110 000 F
37 000 001 to 41 000 000 F
1 230 000 F
41,000 001 to 44 000 000 F
1 320 000 F
44,000 001 to 47 000 000 F
1,410,000 F
47 000 001 to 50 000 000 F
1 500 000 F

Article 77 quater. - Where the taxpayer resells both food or cement and other types of goods, the taxpayer's taxation is determined by the application of Tariff B.

Article 779a. - Subject to the derogations provided for in international conventions, foreigners shall be admitted to Senegal on authorisation and subject to the payment of fees fixed as follows:

(a) Group I: Countries of Europe, America, Asia and Oceania

Nature
Duration
Rate of stay
-transit visa
72 hours
10,000 FCFA
-visa course stay
30 days
20,000 FCFA
-short stay visa
90 days
40,000 FCFA
-long-stay visa
180 days
80,000 FCFA
-annual visa
100,000 FCFA
-establishment visa
300,000 FCFA
-moving certificate
5,000 FCFA


(b) Group II:
Countries bordering Senegal, member countries of ECOWAS and those who have granted visas to Senegalese nationals.

Nationals of these countries are exempt from visa formalities.


(c) Group III: Other African countries

Nationals of these countries are subject to one-half of the rights for nationals of Group I countries.

Article 772 ter. - The landing of sailors in a Senegalese port gives rise to a fee of 5,000F.

Article 3. -The provisions of Articles 19, 20, 77, 136, 308 bis, Annex I-7 ° of Book II, paragraph 1 of Article 429, Articles 501, 771, 772, 773 and 986-3 ° of the General Code of Taxes shall be repealed and replaced by the following provisions:


Article 19. -
The corporate tax rate is set at 25 % of the taxable benefit. Any portion of taxable income of less than 1 000 francs is neglected.

Companies and other legal entities benefiting from a registered programme no later than 31 December 2003 in respect of the reduction in tax for investment of benefit in Senegal may, on a transitional basis, opt for their liability to Corporation tax at the rate of 35 %.

The option provided for in the preceding paragraph shall be valid for the duration of the remaining programme and shall be made no later than 30 April 2004. It is irrevocable.

Article 20. - A tax credit corresponding to the withholding tax operated in accordance with Articles 136 and 143 on income from movable capital referred to in Articles 52 and 58, cashed by legal persons and included in taxable profits is Imputed on the amount of corporation tax.

These provisions do not apply, however, to national corporations and public institutions,
State bodies or local authorities
Liable to corporate tax.

The amount of the tax credit referred to in the first subparagraph shall not, under any circumstances, exceed an amount equal to the deduction equal to the gross amount of the income actually included in the base of the corporation tax.

This credit is reportable over 3 years. If at the end of the 3rd year it is not resorbed, the remainder shall be returned by means of a claim under the conditions laid down in Article 969 of this Code.

Article 77. - In determining the applicable tariff to the taxpayer, the Authority shall
On a yearly basis, an assessment of the number of cases based on the particulars of the declaration referred to in Article 80 and the information available to it or may be required to be claimed by the taxpayer.

This assessment must match the number
Business that the taxpayer is normally able to do.

The turnover proposed by the agent responsible for the plate is notified to the taxpayer.

A period of twenty days from the receipt of such notification shall be granted to the person concerned in order to submit his acceptance or comment, indicating the number of cases which he would be prepared to accept. Failure to respond within the prescribed time limit is considered to be an acceptance.

If the disagreement persists, the turnover is
Set by a committee sitting in the regional capitals and composed as follows:

Chairman: a representative of the Minister for Finance;
Members:

- The Director responsible for Taxes or his representative;

- Two representatives of taxpayers designated by the Chamber of Commerce;

- A representative of the Certified Management Centre (CGA).
Non-official members and their alternates appointed under the same conditions as the incumbent members shall be appointed for two years and their terms of office shall be renewable.
The procedures for the operation of the committee shall be determined by an order of the Minister responsible for finance.
The turnover of the Commission shall be used as the basis for taxation.

Article 136. -I - The legal persons referred to in Article 51 shall make a withholding tax on the income referred to in Articles 52 to 55.

The deduction, at the rates set out in Article 111 (3), on the amount of income shall be paid to the Bureau of the competent registration in accordance with the conditions laid down in Article 162.

However, where the scheme of the parent and subsidiary companies is applicable, dividends distributed by the parent company shall not be subject to withholding tax to the extent of the net amount of the proceeds of the shares or shares of interest received from the parent company. Subsidiary.

II - (a) The amount of the deduction at source in application of the I shall be deducted from the amount of income tax of natural persons liquidated on the basis of the total income of the contributor.

However, this deduction is free of tax on the income of natural persons in respect of the proceeds of shares, shares of the corporation and shares of the interest of civil corporations liable to tax on corporations.

In the case of redistribution by a parent company of the net proceeds of the interests in the capital of a subsidiary company entitled to the benefit of the scheme provided for in Article 22, the deduction made by the subsidiary shall be free of charge for the natural person Beneficiary as a last resort, of that redistribution.

The deduction referred to in the preceding paragraph, where it is not a release, shall be deducted from the amount of the income tax of natural persons in the proportion of the proceeds accruing to the taxpayer.

If the amount of the deduction at source is greater than the amount of the income tax, the taxpayer may obtain the return of the duties
In excess of the conditions laid down in Article 969.

II - (b) The products redistributed by mutual funds and constituting income from transferable securities shall be exempt from the withholding tax provided for in the preceding paragraph, provided that those products have actually borne the Deduction.

The withholding tax on the income of securities collected by mutual funds and by investment firms is free of charge for the ultimate beneficiary of income. The same applies to the withholding tax on income from accounts receivable, deposits and suretyship from mutual funds.

III-Income from bonds, which are at least five years old, issued in Senegal, are subject to a withholding tax of 6 % of all other taxes.

Article 308 bis. - The scheme described in the preceding Article shall not apply where the supplier or service provider, is the holder of at least 20 % of the shares forming the capital of its customer or vice versa, but excluding, however, operations for Which the State, public authorities or public institutions are beneficiaries of supplies or services.

The pre-account regime also does not apply to electrical energy supply operations
Made to the concessionaires of the public electricity service.

Annex I 7 ° of Book II:

Deployments of immovable property, real estate rights and transfers of trade funds imposed on registration fees or equivalent taxation, excluding transactions of the same nature carried out by leasing undertakings.

However, for the latter the transfer price retained for the calculation of the transfer fee is exempt.

Article 426. - (1) Of all acts other than those mentioned in Articles 423, 424, 425, 426 and 449;

Article 496. - Subject to the provisions of Articles 498, 654 and 655, auctions, sales, resales, retrocession transfers, withdrawals exercised after the expiry of the periods agreed upon by the sales contracts under the faculty of remission, of all other acts Civil and judicial property of immovable property, as well as the same translational acts of the right of land on immovable property, shall be subject to a right of 15 %.

The right shall be liquidated on the price expressed, by adding all the capital charges, as well as all the allowances stipulated for the benefit of the assignor for any title and for any cause, or the value fixed in accordance with the provisions of the Book IV of this Code.
However, this value cannot be less than the increased reassessed acquisition value of the improvement expenditures.

For auctions, the right shall be liquidated on the actual venal value of the building, where the immovable property is
Higher than the auction price, increased capital charges.

Where the transfer relates both to buildings by nature and to buildings by destination, the latter must be subject to a specific price and a detailed designation.

The transfer fee for real property that is payable in respect of a lease transaction is liquidated on the basis of the transfer price stipulated in the contract.

Article 501. - By way of derogation from Articles 429 and 500, any act involving a new or used motor vehicle is subject to a registration fee fixed at the rate of:

- 2 % for new motor vehicles;

- 5 % for used motor vehicles.

The transfer fee is set at 50 000 francs for used vehicles which are no longer listed.

For vehicles intended for the public transport of passengers or goods operated by
Natural or legal persons, this right shall be reduced to a fixed rate of 2000 francs. The benefit of the fixed fee is related to the production of the approval by the competent service, the occupation of carrier and the certificate of taxation to the carrier's carrier.

I. A vehicle that has already been the subject of a release or a previous registration under a name other than that of the final owner. The transfer of a grey card resulting in a change of registration of the vehicle in the name of the same owner does not constitute a taxable transfer.

II. The basis of the right of registration consists of:

- In respect of vehicles imported by the value for duty (CIF), plus duties and taxes imposed on the customs cord;

- In respect of used vehicles already registered in Senegal, by the price expressed in all letters on the sales certificate issued by the seller and given to the purchaser. The right of registration shall not be levied on an amount less than the last quotation in the ARGUS newspaper plus fifty per cent (50 %);

- In respect of new vehicles purchased from a dealer installed in Senegal by the price of all taxes included.

III. The liquidation and recovery of the right
Records are performed:

- For imported vehicles, on the customs declaration (tax code 44), as in the case of customs, after validation by the registrant of the rate retained. The amount of the right is mentioned in figures and in all letters on the Consumer Certificate of Consumption (CMC)) as well as references to the payment to credit or to the cash of the right.

These entries are attested by the affixing of the stamp and the signature of the auditor to the CMC.

- For used vehicles already registered in Senegal, by the receiver of the competent registration, who proceeds if there is an adjustment for insufficiency of prices in accordance with the provisions of Article 648 of the CGI.

Article 771. - I. The issuance of the passport, its renewal and the establishment of a duplicate, shall be subject to the payment of a stamp duty fixed as follows:

Nature

Amount of charge
Regular passport
20,000
Special Passport Pilgrims
2,000
Passport issued to a student
10,000

II. The validity period is 5 years for the ordinary passport, 6 months for the Pilgrims special passport and 4 years for the passport issued to a student.

III. The right shall be collected by the recipient of the registration and the stamp which derives a discharge from which the service responsible for the issue of the passport affixes the stamp and the stamp to that document." Stamp duties ".

IV. The passport issued by the Minister responsible for foreign affairs to officials travelling abroad is exempt from stamp duty.

Article 772. - Subject to the derogations provided for in international conventions, each foreign passport visa gives rise to a fee of 40 000 francs if the visa is valid for the return and return, and 20 000 francs if it is not valid For the output.
This right is reduced to 5,000 francs for nationals of African states.

The validity of the visa is one year. It may exceptionally be of lesser duration.

Article 773. - Subject to the provisions of Article 771-III, grant and visa fees shall be collected by means of the affixing of mobile stamps of the single series on passports issued by the service responsible for issuing the visa in the Conditions set out in Article 768.

Article 986. -3 °) After a period equal to that of the requirement of common law, ten years:

(a) from the day on which the declaration of succession or donation is registered:

- For the application for the filing of the declarations of succession and payment of the late fees and penalties to which the declaration opens;

- For the claim for duty and penalty on the value of the property omitted in this return;

- For the application of the duties and penalties owing as a result of the inaccuracy of a certificate or a debt declaration;

- For the purpose of proving the simulation of a debt under the conditions laid down in Book III;

- For the application of the duties and penalties owing as a result of the incorrect indication, in that declaration or deed of gift, of the relationship or degree of kinship, between the deceased or the donor and the heirs, donees or legatees;

(b) from the day of the opening of a safe in contravention of the provisions of Articles 554 and 555 of Book III or the opening or handing over of closed and closed bends for the purpose of
The administration of any person other than the heirs, donees or legatees of the deceased;

(c) from the date of deployment or
Of the Act in respect of other rights
Record.

Article 4 - The title of the B of paragraph II of sub-section III of Chapter Three of Title I of Book I is amended as follows: Assiette, procedure and rate ".
This Law shall be executed as a State Law.

Done at Dakar, 30 June 2006.
Abdoulaye WADE.
By the President of the Republic:
Prime Minister Macky SALL.