Fiscalité : L’ONES passe au crible les nouvelles taxes sur le numérique et le Mobile Money
The National Order of Experts of Senegal (ONES) organized the fourth edition of its "Tax Brunch" this Tuesday in Dakar. This strategic meeting provided an opportunity to analyze the major tax innovations stemming from the Economic and Social Recovery Plan (PRES), with a particular focus on the rapidly evolving sectors of digital technology, mobile transactions, and cryptocurrencies.
The event brought together a prestigious panel of senior officials from the Presidency of the Republic, the Ministry of Justice, the Directorate General of Taxes and State Property (DGID), and the Directorate General of Customs. The objective of this edition was to create a forum for technical exchange to analyze the impact of these new taxes and formulate recommendations for a balanced and effective implementation of the new system.
At the opening of the proceedings, the president of ONES, Dr. Saliou Dieye, placed the "Jubbanti Koom" Economic and Social Development Program (PRES) within the historical trajectory of the country's economic policies. From the structural adjustment programs of the 1980s to the Emerging Senegal Plan (PSE), he emphasized that Senegal is now entering a new phase. According to him, this reform demonstrates a firm commitment to financial sovereignty through increased mobilization of domestic resources, budgetary transparency, and the strengthening of tax compliance.
The tax innovations examined stem from Law No. 2025-17 of September 27, 2025, amending the General Tax Code. They aim to capture value within the digital economy and specifically concern the taxation of mobile money, digital services, online gaming, and cryptocurrencies. The reform also addresses cash payments to improve traceability, as well as the taxation of tobacco and alcoholic beverages. The ultimate goal is to broaden the tax base and combat the erosion of the tax base.
Despite the relevance of these reforms to the state budget, the debates highlighted several significant challenges. Experts emphasized the social acceptability of the measures, the preservation of financial inclusion, and the potential impacts on the competitiveness of the national economy. The operational capacity of the tax administration to manage these new financial flows also remains a major issue for the legal security of taxpayers.
Through the organization of these meetings, ONES reaffirms its role as a technical mediator between the administration, the private sector and citizens.
The institution positions itself as a proactive force in building a balanced and sustainable tax reform. The conclusions of this Tax Brunch should inform national discussions on reconciling the mobilization of public resources with economic development, with a view to Senegal's emergence by 2050.
Commentaires (3)
Participer à la Discussion
Règles de la communauté :
💡 Astuce : Utilisez des emojis depuis votre téléphone ou le module emoji ci-dessous. Cliquez sur GIF pour ajouter un GIF animé. Collez un lien X/Twitter ou TikTok pour l'afficher automatiquement.