| Deadline | Nature of obligation | Services concerned |
| February 10 | Payment of January 2021 IPRES contributions for companies with 20 or more employees. | IPRES |
| February 15 | Payment of January 2021 C.S.S. contributions for companies with 10 or more employees. | C.S.S |
| February 15 | Payment of 5% withholding tax on sums paid to third parties for services and rent in January 2021 for amounts over 20,000F per beneficiary. | Recovery Office |
| February 15 | Payment of withholding taxes on salaries (income tax, TRIMF, CFCE) for January 2021 for withholdings exceeding 20,000F. | Recovery Office |
| February 15 | Declaration and payment of VAT for January 2021 (including the statement of exempt and endorsed invoices). | Recovery Office |
| February 15 | Payment of the 2021 IMF (Corporate Tax) for companies subject to a penalty of 25% of the amount of: • 0.5% of the net turnover ; • Under no circumstances can the amount exceed > 5,000,000 francs. Note: Exempt from IMF include, among others: Companies that commenced their first operations during the year 2020 and closed their first balance sheet on 31/12 of said year (first fiscal year less than 12 months). -New businesses for a period of 3 years from their date of establishment. |
Recovery Office |
| February 15 | – Payment of the first installment for income tax (IR) 2017 for sole proprietorships. (articles 213 & 214) • The installment is equal to 1/3 of the income tax (IR) paid in 2020 for the year 2019. |
Recovery Office |
| February 15 | Payment of the first installment for corporate tax (IS) 2020 for companies. • if the fiscal year 2019 is profitable, the installment equals 1/3 of the tax for 2019, paid in 2020. • if 1/3 of the tax for 2019, paid in 2020, is lower than the IMF or if the fiscal year 2020 is in deficit, the installment equals the IMF. |
Tax Service Center |
| February 28th | -Filing of declaration for the Single Global Contribution (C.G.U) indicating, among other things: • the amount of purchases from the previous year; • the value of stocks as of January 1st and December 31st of the previous year; • the gross turnover from January 1st to December 31st of the previous year; • the amount of professional and private rents; • Spontaneous payment of the C.G.U, < 100,000. N.B: (1) Individuals whose annual gross turnover does not exceed 50 million are subject to the C.G.U. The C.G.U does not apply: – to liberal professions; – to legal entities; to real estate sales, leasing, or property management operations (2) The amount of the C.G.U is fixed as follows: – 5% for service providers – 2% for merchants and producers. |
Tax Service Center Municipal tax collection within the jurisdiction of the head office |
