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Publications
Bloomberg : Guide for Indirect Taxation (VAT) Burkina Faso
In Burkina Faso, the following VAT rates apply:
• Standard rate: 18%
• Reduced rate: 10%
• Other: Exemptions and exemptions with credit
The primary Burkinabe VAT legislation is Law No. 058-2017 of December 20, 2017, establishing the General Tax Code of Burkina Faso (the “Tax Code”), as amended. VAT is addressed in Book 2, Title 1, Article 296 et seq.
See the Appendix 15.2 for a link to the legislation.
The Directorate General of Taxes (the “Tax Authority”) is responsible for administrative oversight of VAT in Burkina Faso.
The Customs of Burkina Faso (the “Customs Authority”) is responsible for the collection of VAT payable on imports.
Bloomberg : Burkina Faso TAX GUIDE
Burkina Faso is a democratic republic with separation of powers between the executive led by the President, a single chamber legislature and the judiciary.
The laws must be adopted by the single chamber of the legislature (National Assembly) and promulgated by the President. It becomes law on publication in the Official Journal.
It is specified that for the execution of its programs, the government can ask the Parliament for authorization to take, by order (“Ordonnance”), measures which are normally in the domain of the law.
Taxation is mainly regulated by law 58-17/AN of 27/12/2017 on the General Tax Code and the successive finance laws.
The case-law of the competent administrative courts makes a contribution to legislative changes in tax matters, through the finance laws. Moreover, and theoretically, the Constitutional Council can declare a tax provision unconstitutional, which in turn would result in the provision being ineffective.
The tax system is administered by the General Tax Directorate (DGI). It is responsible for the development and application of domestic tax legislation.
The Cabinet Pierre Abadie publishes in French and partly in English all tax texts of Burkina. He also compiles and comments on his works.
He publishes the following works:
- This Jurisprudence Analysis of the State Council and Administrative Tribunal of Ouagadougou,
- The labor law profession oil companies,
- The labor law profession auxiliary transportation
- The labor law profession journalism
- The right to work profession trade
- Labor law in simplified French all professions
- Labor regulations
- Social Regulations
- Tax memento
- International Taxation and Burkina Faso
- Business taxation
- The Tax Regulations
- The essence of Burkinabè taxation
- Mining Regulations
- Customs Regulations Volume 1: All Applicable Texts
- Customs Regulations Volume 2: ECOWAS Common External Tariff
- Environmental Regulations
- Guide to town planning and construction
- Tax and social imprints
- Consumption Regulations
- Communication Regulations and literary and artistic property
For Niger, he carried out a Tax Survey.
Today, it seemed essential to have also the eyes of the practitioners of the law and in particular those of the tax law, through the decisions rendered in this field by the Administrative Court of Ouagadougou and the higher jurisdiction of the Administrative order that is the State Council.
This collection brings together the tax jurisprudence of the State Council, from its creation in April 2012, and that of the Administrative Court of Ouagadougou between 1999 and February 2015, for the use of both legal specialists and practitioners, and students .
Burkina Faso tax regulations 2022
This book brings together all the tax texts of Burkina Faso : the General Tax Code, the mining code in its tax section, the investment code and its implementing texts, international conventions (France, Tunisia and WAEMU), and also all other regulatory tax provisions.
A table of contents and a searchable index are provided.
The essential of the Burkina Faso tax legislation
All the knowledge necessary for understanding and mastery of the Burkinabe tax system in force in 2018 is presented in a clear, accessible and intelligible in this book is structured into eight parts, after an introduction to the Burkinabe tax.
- Value added tax
- The tax on corporate profits
- Taxes on income from movable capital (IRC, IRVM)
- The tax on property income (IRF)
- The business tax
- The payroll tax (IUTS, TPA)
- The regimes of favor
- The tax audit and tax litigation.
International Taxation and Burkina Faso
In Burkina Faso, the foreigner is perceived as a brand character to welcome and respect even more than anyone else. A foreign businessman can invest in it without any additional constraint. No
need for prior visa he will make his application at the airport, he will be a company director, hold 100% of the capital of his company, buy goods, etc.
For its part, the businessman Burkina Faso has rapidly internationalized as evidenced by the rapid creation of new international airlines and the development of Burkinabè companies
internationally in the sector including Bank, construction, etc. ..
Tax Memento of Burkina Faso
Our companies need security
They want to know and understand texts about taxes in order to respect them and avoid any incident.This need is particularly obvious
in tax matters.
Each tax is presented as a summary table that provides a clear view of the game’s rules, and addresses basic questions:
ü Who (pays the tax?)
ü What (on what basis the tax is calculated?)
ü How much (do you pay?)
ü When (period of tax declaration and payment)
ü Where (do we declare and pay the tax?).
ISBN : 978-2-9534449-1-9
Business Taxation 2017 in Burkina Faso
Our companies need safety. They want to know and understand texts about taxes in order to respect them and avoid any incident.This
need is particularly obvious in tax matters.
Each tax is presented as a summary table that provides a clear view of the game’s rules, and addresses basic questions:
ü Who (pays the tax?)
ü What (on what basis the tax is calculated?)
ü How much (do you pay?)
ü When (period of tax declaration and payment)
ü Where (do we declare and pay the tax?).
Customs Regulations of Burkina Faso Volume 1
Convinced that business information is one of the fundamental elements of development:
The volume 1 of the present Customs Regulation of Burkina Faso provides a comprehensive and current information of the rules applicable relating to customs in Burkina Faso. It is intended
for traders, administration officers, consultants and students.
ISBN : 978-2-9534449-2-6 EAN : 9782953444926
Customs Regulations of Burkina Faso Volume 2
Convinced that business information is one of the fundamental elements of development:
The second volume of the present Customs Regulations of Burkina Faso provides rate and statistical nomenclature relating to customs in Burkina Faso. It is intended for traders,
administration officers, consultants and students.
ISBN : 978-2-9534449-2-6 EAN : 9782953444926
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Social Regulations du Burkina Faso
This Social Regulations of Burkina Faso provides a comprehensive and current information of the rights and obligations of employers and employees to avoid conflicts that could arise from ignorance of the texts.
Three tables of contents allow to find the document useful, according to the following criteria:
- thema (salaries, overtime, training, women's work, paid holidays ...)
- the date of the document,
- the nature of the document (international agreements, laws, decrees, collective agreements, ..)
An index is also provided to facilitate searches.
Labour Regulations in Burkina Faso
Convinced that the business information is one of the basic elements for development, Cabinet Pierre ABADIE in the margins of its consultancy activities, publishes over 20 books in French and English (see www.cabinetpierreabadie.com).
The present Labour Code Burkina Faso is in the same logic,
because many social conflicts are not bad faith of the parties but more often of a misunderstanding of the texts.
This book presents a comprehensive and current rights information andobligations of employers and employees.
An index is also provided to facilitate research.
Social Memento All Professions
This memento is different of the Regulattions of two views:
- It shows that the texts applicable to the profession concerned, taking care to extract the text inapplicable,
- It gives answers to questions posed by employer or by employee, providing solutions and answers (paid leave, illness, redundancy, etc ..). The texts are compiled and analyzed for a clear answer, simply but documented.
This memento addresses this problem clarification and identification of texts by profession.
Thus the reader gets the answer to his question without being confused by information not concerning.
This handbook is therefore part of a collection of books covering all occupations in Burkina Faso:
- Social Memento all professions,
- Social Memento of Trade,
- Social Memento of journalism,
- social auxiliary transport Memento ,
- Social Memento of road transport,
- Social Memento of oil companies,
- Social Memento of pharmaceutical companies,
- Social Memento of microfinance (SFD)
- Memento social non-contracted private education
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Social Memento of Trade
This memento is different of the Regulations of two views:
- It shows that the texts applicable to the profession concerned, taking care to extract the text inapplicable,
- It gives answers to questions posed by employer or by employee, providing solutions and answers (paid leave, illness, redundancy, etc ..). The texts are compiled and analyzed for a clear answer, simply but documented.
This memento addresses this problem clarification and identification of texts by profession.
Thus the reader gets the answer to his question without being confused by information not concerning.
This handbook is therefore part of a collection of books covering all occupations in Burkina Faso:
- Social Memento all professions,
- Social Commerce Memento ,
- Social Memento of journalism,
- social auxiliary transport Memento ,
- Social Memento of road transport,
- Social Memento of oil companies,
- Social Memento of pharmaceutical companies,
- Social Memento of microfinance (SFD)
- Memento social non-contracted private education
Cliquer ici pour télécharger l’extrait
Social Memento of Microfinance (SFD)
This memento is different of the Regulations of two views:
- It shows that the texts applicable to the profession concerned, taking care to extract the text inapplicable,
- It gives answers to questions posed by employer or by employee, providing solutions and answers (paid leave, illness, redundancy, etc ..). The texts are compiled and analyzed for a clear answer, simply but documented.
This memento addresses this problem clarification and identification of texts by profession.
Thus the reader gets the answer to his question without being confused by information not concerning.
This handbook is therefore part of a collection of books covering all occupations in Burkina Faso:
- Social Memento all professions,
- Social Commerce Memento ,
- Social Memento of journalism,
- social auxiliary transport Memento ,
- Social Memento of road transport,
- Social Memento of oil companies,
- Social Memento of pharmaceutical companies,
- Social Memento of microfinance (SFD)
- Memento social non-contracted private education
Social Memento of pharmaceutical companies
This memento is different of the Regulations of two views:
- It shows that the texts applicable to the profession concerned, taking care to extract the text inapplicable,
- It gives answers to questions posed by employer or by employee, providing solutions and answers (paid leave, illness, redundancy, etc ..). The texts are compiled and analyzed for a clear answer, simply but documented.
This memento addresses this problem clarification and identification of texts by profession.
Thus the reader gets the answer to his question without being confused by information not concerning.
This handbook is therefore part of a collection of books covering all occupations in Burkina Faso:
- Social Memento all professions,
- Social Commerce Memento ,
- Social Memento of journalism,
- social auxiliary transport Memento ,
- Social Memento of road transport,
- Social Memento of oil companies,
- Social Memento of pharmaceutical companies,
- Social Memento of microfinance (SFD)
- Memento social non-contracted private education
Social Memento of oil companies
This memento is different of the Regulations of two views:
- It shows that the texts applicable to the profession concerned, taking care to extract the text inapplicable,
- It gives answers to questions posed by employer or by employee, providing solutions and answers (paid leave, illness, redundancy, etc ..). The texts are compiled and analyzed for a clear answer, simply but documented.
This memento addresses this problem clarification and identification of texts by profession.
Thus the reader gets the answer to his question without being confused by information not concerning.
This handbook is therefore part of a collection of books covering all occupations in Burkina Faso:
- Social Memento all professions,
- Social Commerce Memento ,
- Social Memento of journalism,
- social auxiliary transport Memento ,
- Social Memento of road transport,
- Social Memento of oil companies,
- Social Memento of pharmaceutical companies,
- Social Memento of microfinance (SFD)
- Memento social non-contracted private education
Social Memento of journalism
This memento is different of the Regulation of two views:
- It shows that the texts applicable to the profession concerned, taking care to extract the text inapplicable,
- It gives answers to questions posed by employer or by employee, providing solutions and answers (paid leave, illness, redundancy, etc ..). The texts are compiled and analyzed for a clear answer, simply but documented.
This memento addresses this problem clarification and identification of texts by profession.
Thus the reader gets the answer to his question without being confused by information not concerning.
This handbook is therefore part of a collection of books covering all occupations in Burkina Faso:
- Social Memento all professions,
- Social Commerce Memento ,
- Social Memento of journalism,
- social auxiliary transport Memento ,
- Social Memento of road transport,
- Social Memento of oil companies,
- Social Memento of pharmaceutical companies,
- Social Memento of microfinance (SFD)
- Memento social non-contracted private education
Social Auxiliary transport Memento
The need for this book appeared during a strike triggered by a misunderstanding in one of the jewels of the Burkinabe economy.
Each party claimed in good faith a different text, which of course had very different advantages. The texts claimed by each of them did not clearly indicate which profession they should apply to (who was concerned and who was not).
The present "Law of labor occupation auxiliary transport of Burkina Faso" answers to this problem of clarification. It is the result of the analysis of the official texts (see our Social Code) and gives an easy understanding, by theme.
This handbook is therefore part of a collection of books covering all occupations in Burkina Faso :
- Social Memento all professions,
- Social Commerce Memento ,
- Social Memento of journalism,
- social auxiliary transport Memento ,
- Social Memento of road transport,
- Social Memento of oil companies,
- Social Memento of pharmaceutical companies,
- Social Memento of microfinance (SFD)
- Memento social non-contracted private education
Memento social non-contracted private education
This memento is different of the Code of two views:
- It shows that the texts applicable to the profession concerned, taking care to extract the text inapplicable,
- It gives answers to questions posed by employer or by employee, providing solutions and answers (paid leave, illness, redundancy, etc ..). The texts are compiled and analyzed for a clear answer, simply but documented.
This memento addresses this problem clarification and identification of texts by profession.
Thus the reader gets the answer to his question without being confused by information not concerning.
This handbook is therefore part of a collection of books covering all occupations in Burkina Faso:
- Social Memento all professions,
- Social Commerce Memento ,
- Social Memento of journalism,
- social auxiliary transport Memento ,
- Social Memento of road transport,
- Social Memento of oil companies,
- Social Memento of pharmaceutical companies,
- Social Memento of microfinance (SFD)
- Memento social non-contracted private education
Social Memento of road transport
This memento is different of the Regulations of two views:
- It shows that the texts applicable to the profession concerned, taking care to extract the text inapplicable,
- It gives answers to questions posed by employer or by employee, providing solutions and answers (paid leave, illness, redundancy, etc ..). The texts are compiled and analyzed for a clear answer, simply but documented.
This memento addresses this problem clarification and identification of texts by profession.
Thus the reader gets the answer to his question without being confused by information not concerning.
This handbook is therefore part of a collection of books covering all occupations in Burkina Faso:
- Social Memento all professions,
- Social Commerce Memento ,
- Social Memento of journalism,
- social auxiliary transport Memento ,
- Social Memento of road transport,
- Social Memento of oil companies,
- Social Memento of pharmaceutical companies,
- Social Memento of microfinance (SFD)
- Memento social non-contracted private education
Cliquer ici pour télécharger l’extrait
Public Procurement Regulations of Burkina Faso
Our companies need security.
They want to know and understand the texts to respect and avoid incidents.
This Procurement Regulation of Burkina Faso is the collection of official documents regulating those markets.
It is the last day to laws governing public procurement.
Like other publications, updates can be downloaded for free for a year.
ISBN: 979-10-91350-01-3 EAN: 9791091350013
Consumer Regulations of Burkina Faso
This consumption Regulations of Burkina Faso is the collection of official documents regulating consumption.
It is the latest collection of texts governing consumption.
Like our other publications, updates can be downloaded for free for a year.
ISBN : 979- 10-91350-02-0 EAN : 979109135002
BF Construction Guide
TEXTS & PRACTICAL INFORMATION
For many operators, a project in the field of construction is a key financial stake and an obstacle course.
We must know and understand the texts that must be respected and avoid any problems or any discomfiture.
This book provides a comprehensive and current information on the applicable regulations in urban planning and construction in Burkina Faso.
This is a guide to facilitate the construction and Directory of the stakeholders is presented.
A table of contents and an index facilitating researches are provided.
Land Regulation and Urban Development of the BF
TEXTS & PRACTICAL INFORMATION
For many operators, a project in the field of construction is a key financial stake and an obstacle course.
We must know and understand the texts that must be respected and avoid any problems or any discomfiture.
This book provides a comprehensive and current information on the applicable regulations in urban planning and construction in Burkina Faso.
This is a guide to facilitate the construction and Directory of the stakeholders is presented.
A table of contents and an index facilitating researches are provided.
Communication Regulations
Our companies need security.
They want to know and understand the texts to respect them and avoid any incident.
Thus, Pierre ABADIE, convinced that the information of companies is one of the fundamental elements of the development, publishes for Burkina Faso:
- The present Code of Communication and Literary and Artistic Property,
- Rules of the public markets
- the Tax Code, which includes all official texts,
- the Tax Survey, which is a presentation of taxes in simplified French and with comments,
- Essentials of taxation with corrected exercises,
- the Customs Code
- the Social Code,
- the Mining Code,
- the Binder of the prints of the tax and social administration,
- the Guide to Urban Planning and Construction
- the Environmental Code
For the Niger, the Cabinet Pierre Abadie produced the tax reminder.
Environmental Regulations of Burkina Faso
Protecting the environment has become a global priority.
Wide dissemination and a good understanding of the rules of the game can prevent conflict and develop harmoniously the economy.
Avoid conflicts:
the misunderstandings often arise from ignorance of the texts, while the mutual knowledge of the rules leads to the understanding and trust between the parties.
develop the economic structure
Procedures well known allow better productivity for individual actors as well as for administrations. The respect of common rule is the possibility of a collective game of an economic development
of our business and the nation.
Having a tool of intelligence for actors:
A complete and explicit documentation as this one can answer productively and safely to questions before making any decision.
It is this tool that it had to be put at the disposal of the largest number by publishing it
A table of contents and an index facilitating researches are provided.
ISBN : 979-10-91350-006 EAN : 9791091350006
Mining Sector Regulations & Application Texts of Burkina Faso
Following the Burkinabe legislator and in order to improve the business climate in Burkina Faso, the Cabinet Pierre Abadie gathered in this document, all legal texts relating to the mining sector.
This is the law on the 2015 Mining Code and its implementing regulations.
He answers the questions of law and taxation, from exploration to mining.
This book is an essential legal guide for anyone wishing to develop legally in the mining sector in Burkina Faso.
Others publications
Fiscal Memento of Niger
Each of the main corporate taxes is presented in the form of a summary table that gives a clear view of the rules of the game, and answers basic questions:
- Who (pays the tax),
- What (on what basis is the tax calculated),
- How much (do you pay),
- When (date of declaration and payment),
- Where (declaration and payment).
A table of contents and a detailed index facilitate research.