TEXTS AND LEGAL REFERENCES OF THE UNIFIED CONTRIBUTION IN SENEGAL
- Law No. 2004-12 of February 6, 2004, amending the CGI and instituting the Unified Global Contribution (CGU) in Senegal
- Law No. 2012-31 of December 31, 2012, concerning CGI related to Senegal (articles 2 to 40 of the CGI) of the Unified Global Contribution in Senegal
TAXES INCLUDED
The CGU is a synthetic tax. t combines 6 taxes and levies, which are:
- Income Tax based on Industrial and Commercial Profits (BIC)
- Minimum Fiscal Tax (IMF)
- CEL: Local Economic Contribution (CEL-VL + CEL-VA)
- VAT
- Flat-rate Contribution to the Employer’s Burden (CFCE)
- Contribution of Licenses and Beverage Sales des Licences et Débits de boisson
UNDERSTANDING THE GLOBAL CONTRIBUTION IN SENEGAL
Individuals subject to the CGU are those whose turnover, including all duties and taxes, does not exceed 50,000,000 F CFA when they carry out the delivery of goods or provision of services.
For the determination of the annual turnover envisaged for the application of the CGU, all operations carried out in all establishments of the company, including exempt ones, are taken into account.
The various withholdings at source and other prepayments of taxes and duties on local purchases, imports, or on the turnover of those subject to the CGU constitute revenue definitively acquired by the Public Treasury.
To determine the rate applicable to the taxpayer, the tax authorities assess sales based on the information provided on the tax return. information provided on the tax return and the information available to it or it may request.
This evaluation must correspond to the turnover that the taxpayer can normally achieve. The turnover proposed by the assessment officer is notified to the taxpayer. The latter has a period of 20 days to send his acceptance. He can also make his observations by indicating the turnover that he would be willing to accept. Failure to respond within the specified period is considered acceptance.
In case of persistent disagreement, the turnover is fixed by a commission sitting in each regional capital.
The CGU is established by assessment. Payment is made in installments on the 15th of March and the 15th of May. Each installment is equal to one-third of the tax due.
The amount of the CGU is determined according to a progressive scale by bracket (cf. art.141 CGI).
Note: The minimum amount to be paid for a taxpayer liable for the CGU is 25,000 F for individual traders. On the other hand, it is equal to 30,000 F for individual service providers. Taxpayers whose CGU amount does not exceed 100,000 F, pay in one installment by means of an advance payment form, before March 1st of each year for the current year.
Option for Actual or Simplified Actual
Taxpayers subject to the CGU may opt for their subjectivity to the actual or simplified actual regime. To do this, they must notify their choice to the competent tax authority. And this no later than January 31st of the tax year.
The option is total and irrevocable. Moreover, the change of regime takes effect from January 1st of the year of the option and concerns all taxes and levies affected by the Unified Global Contribution.
http://www.impotsetdomaines.gouv.sn/fr/faire-une-declaration-pour-la-contribution-globale-unique
