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In accordance with the article 92-1°a) of the Ivorian Tax Code : « Are subjected to tax on non- commercial profits, inatural person or legal entities residing out of Côte d’Ivoire, on the payments they received for services used or provided in Côte d’Ivoire. »

A Memo N°1697/MPMB/DGD/DU of January 12th 2015 defines the new proceeding to obtain the certificate of customs regularity.

An article No. 3900/MPMB/DGI/DLCD-SDL/kak/12-2014 of December 17th 2014 has clarified the tax regime applicable to pharmacies.

The law No. 2014-861 of December 22nd 2014 concerning 2015 government budget has been adopted by the Ivorian National Assembly.

Subsequently, this law has been published in the « Journal Officiel » No. 17 of December 30th 2014.

As mentionned in article 339 of the Ivorian Tax Code, all business operations are liable for Value Added Tax (VAT) excepted salaries and agricultural activities.

The Decree No. 2013-463 of june 19th 2013 has determined the amount and terms of payment of fees for the occupancy of industrial land.

The Labor Code (art.25.1), the Decree N°98-39 of january 28th 1998 and the « Convention Collective Interprofessionnelle » define the scheme of paid leave in Côte d’Ivoire.

In Côte d’Ivoire, every worker regardless of his gender, his race and his nationality is subjected to Social Administration rules, from the fist day of hiring.

According to social legislation, in case of dismissal or retirement of an employee, the employer allocates a special allowance.

A special tax office has been created to deal with Medium-Sized companies.

Are considered as “Medium-Sized companies ”, « ...companies which annual turnover is between XOF 400 millions and 3 billions net of taxes…. ».

This notice has been published in a local newspaper (Fraternité Matin of Saturday June 28th 2014).