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loi-n-c2-b02012-31-du-31-decembre-2012-portant-code-general-des-impots-2-79b4aa64a1c8dc51.pdf
Loi n° 2012-31 of December 31, 2012, establishes the General Tax Code (Code général des Impôts) of Senegal. The law aims to modernize the fiscal system by simplifying rules, expanding the tax base, and creating an 'incentive common law' to promote economic growth and improve the business environment. It covers direct taxes (corporate and income tax), indirect taxes (VAT, specific taxes on alcohol, tobacco, and petroleum), registration duties, stamp duties, and land taxes, while detailing administrative procedures for audits, recovery, and disputes.
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Document type: Report
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