Changes To The General Tax Code - Local Taxation

Tax payers who carry out commercial activity but are neither assessed on actual or simplified basis are assessed on a proportion basis for each establishment and by each Council area on the basis of tariffs fixed within the following brackets :-

 Category A from   0   to 20.000  FCFA
      "   B  "  21.000 to 40.000  FCFA
      "   C  "  41.000 to 50.000  FCFA
      "   D  "  75.000 to 100.000 FCFA

Worthy of note is the point that Hawkers who move around need to pay the tax only in the Council area in which they reside. This tax covers business license tax, personal income tax and turnover tax.

NOTE: The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought for specifics.

For further information contact Mr Nico Halle, Tel: +237 42 64 79 or Fax: +237 43 26 34 or enter text search 'Nico Halle Law Firm' and 'Mondaq Business Briefing'.