Dear Reader,

Law No. 2015-840 of December 18th, 2015 concerning government budget has been signed by the ivoirian national assembly.

Then, this law has been published in the « Journal Officiel » No. 17 of December 31st, 2015.

As a reminder, Article No 1 of the decree No. 175 of May 18th, 1961 defining the process of publication of laws states that, in Côte d’Ivoire, a decree comes into force three (3) days after its publication in the « Journal Officiel ».

So, the 2016 Tax annex will enter in force on January 7th 2016.

NB: A statement of the tax director available on the DGI website states that the tax annex enters into force from January 4th, 2016, contrary the decree mentioned above.

As usual, our detailed comments of this annex will be transmitted in the coming days.

For any further information, please contact us at the following email address^[1] :

• This email address is being protected from spambots. You need JavaScript enabled to view it.

Thanks & Best Regards,
Ursula DUTOZIET

[1] - Your email must be sent «To the attention of Mrs Ursula DUTOZIET, Tax Manager»