Direction générale des Impôts et des Domaines du Sénégal : Suspension du dépôt de la déclaration pays par pays pour 2023 et 2024
The General Directorate of Taxes and Estates (DGID) announces the suspension of the obligation to file the country-by-country declaration for companies established in Senegal, for the 2023 and 2024 tax years.
This obligation, established by Law No. 2018-10 of March 30, 2018, applies to companies that meet certain conditions linked to their ownership by foreign companies, whether in States subject or not to similar tax obligations or having concluded information exchange agreements with Senegal.
Concretely, the filing of this declaration usually applies to companies:
- Held directly or indirectly by a legal entity in a State which does not require this declaration, but which would be required to produce it if it were established in Senegal;
- Held by a legal entity in a State which has concluded a tax information exchange agreement with Senegal;
- Held by a legal entity in a State appearing on the list in Article 31 ter of the CGI, when a systemic failure of the State of tax residence is noted by the administration.
The DGID specifies that this obligation remains suspended for the 2023 and 2024 financial years, thus allowing the companies concerned to readjust their tax compliance in an evolving regulatory context.
Auteur: Ndeye Astou Konaté
Publié le: Mercredi 17 Septembre 2025
Commentaires (1)
Tu fais ton business au Sénégal tu y payes tes impôts et vos versa Il faut rompre ces accords coloniaux.
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