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Togo Tax Changes for 2017 including Tax Rate Changes, Deduction Restrictions, and Strengthened Transfer Pricing Rules

A number of tax changes have been introduced in Togo for 2017 by the Finance and Management Act 2017 (Law no. 2017-002). The main changes are summarized as follows:

  • The corporate tax rate is reduced from 29% to 28%;
  • The withholding tax on payments for services and royalties to non-residents without a permanent establishment in Togo is increased from 15% to 20%;
  • The VAT registration threshold is set at 50 million CFA franc, with registration and payment required from the day threshold is reached, and payment obligations continued for a period of three years after the threshold is no longer met;
  • The disallowance of the deduction of interest, royalty, service, and certain other payments made to non-residents if the non-resident's jurisdiction is deemed to be a non-cooperative jurisdiction or have a preferential tax regime, unless the taxpayer provides details of the transactions and proves the price to be reasonable (at arm's length) (also applies for payments to resident companies subject to a preferential tax regime);
  • The transfer pricing rules are expanded to cover transactions with entities resident in a jurisdiction deemed to be non-cooperative or have a preferential tax regime, whether related or not;
  • The tax authority is empowered to make transfer pricing adjustments based on available information/comparables in the event a taxpayer fails to comply with a transfer pricing information request;
  • Non-cooperative jurisdiction is defined as a jurisdiction that does not comply with the international standards for transparency and exchange of information and preferential regime is defined to include a regime where the effective rate is 50% or lower than the standard effective rate in Togo;
  • A dependent (related party) relationship is defined to include a relationship between two entities when one entity holds a majority of the share capital of the other or exercises decision-making power in the other; or when two entities are under the control of a third entity that holds a majority of the share capital of both entities or exercises decision-making power in both entities.

Click the following link for a copy of the Finance and Management Act 2017 (French language). The changes are generally effective from 1 January 2017.

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