The Ivorian Direction Generale Des Impots Jan. 23 posted online the Tax Annex to Finance Law No. 2023-1000, the 2024 state budget. The annex includes measures: 1) establishing a single declaration and payment system for social security and taxes on wages, salaries, pensions, and annuities; 2) exempting large and medium enterprises from paper filing financial statements with the Tax Agency in addition to electronically filing; 3) allowing specified micro-enterprise regime taxpayers with annual turnover not exceeding 100 million West African CFA francs (US$163,745), to elect the simplified real tax regime, or be taxed on non-commercial profits; 4) imposing VAT on ...
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