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13.3. Calendar of Important Compliance Events

Tax Year

The tax year in the Ivory Coast is the calendar year, 1 January to 31 December. It is not possible to elect an alternative tax year, but companies formed after 30 June of a given year may have their first fiscal year run until 31 December of the following calendar year.

Tax Return Filing

The annual tax return due date has been amended by Finance Law 2016 and now depends on whether or not the entity is under a statutory obligation to have its accounts audited by a certified accountant:

  • Entities statutorily required to have their accounts audited by a certified accountant: by 30 June following the end of the relevant fiscal year;
  • Other entities: by 30 May following the end of the relevant fiscal year.

Tax Payments

Resident companies in the Ivory Coast are required to make 3 provisional tax payments in equal installments totalling the previous year's tax liability; first by 20 April, second by 20 June, and third by 20 September.

For the fiscal year 2018, the third provisional tax payment is due by 10 September 2019 for industrial enterprises, and oil and mining companies; by 15 September 2019 for commercial enterprises and by 20 September 2019 for service companies.

Any balance due is paid with the annual tax return.

COVID-19 Emergency Measures

Effective 1 April 2020, Ivory Coast implemented the following measures to mitigate the negative economic impact of the COVID-19 pandemic:

  • The payment of taxes, duties and social contributions for companies experiencing cash flow difficulties is deferred by 3 months. The deferral applies in relation to payments due in April, May, and June 2020, as well as the second installment of income tax and business license duty; and
  • The payment of capital income tax for tourism and hotel businesses experiencing difficulties is deferred by 3 months.

Availability of E-Filing

E-filing is available.