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Dear Reader,

We would like to inform you that since December 22nd, 2015, a new tax administrative form and a new tax schedule have been introduced in Côte d’Ivoire.

Dear Reader,

Please read the press release from the Ivorian Customs Administration, published in the Fraternité Matin Newspaper No 15312 of Monday 21 December 2015 (see attachment) and addressed to all economic operators benefiting from taxes and customs exemptions.

Dear Reader,

We inform you that the special operation to collect arrears taxes (see our article of 9 november 2015) scheduled from 5 November to 15 November is extended until next 31 December 2015 (see attachment).

Dear Reader,

We would like to inform you that the National Health Insurance Fund, f.n IPS-CNAM1, an organization in charge of the effective implementation of the National Health Insurance, f.n CMU, started its starting stage.

Dear Reader,

By a notice n°3226/MPMB/DGI/DLCD du 30 Octobre 2015 (see attachment) , the tax Director informs taxpayers that from november 5th to november 15th, a special operation to collect arrears taxes will take place on the whole ivorian territory.

Dear reader,

You had been informed, by FIDECA article No. 08/2015, of new VAT rules concerning purchases of computer equipments, electronics tablets and mobile phones.

Dear Reader,

Ivorian authorities considering that law No. 95-15 of January 12th 1995 were obsolete, have decided to adopt a new Labor Code.

Dear reader,

The Ivoirian government has decided to adopt the ordinance No 2015-503 of July 8th 2015 relating to the exemption of VAT and the reduction of tax and customs fees on computer equipments, electronics tablets and mobile phones.

Dear Reader,

Kindly find in attached file the memo No 1399/MPMB/DGI/DLCD/SDL/mm of May 20th 2015 issued by the head of ivoirian tax office and concerning details on VAT exemption certificate (in french version).

In Côte d’Ivoire, money transfers operations are performed either by banks or independent operators.