{"id":206,"date":"2022-11-10T11:14:55","date_gmt":"2022-11-10T11:14:55","guid":{"rendered":"https:\/\/moore-senegal.row.moore-global.com\/?p=206"},"modified":"2025-08-04T14:12:55","modified_gmt":"2025-08-04T14:12:55","slug":"projet-de-loi-de-finances-pour-lannee-2023-orientations-fiscales","status":"publish","type":"post","link":"https:\/\/www.moore.sn\/en\/projet-de-loi-de-finances-pour-lannee-2023-orientations-fiscales\/","title":{"rendered":"Finance Bill for 2023 - Tax guidelines"},"content":{"rendered":"<p>The bill also provides for a gradual reduction in exemptions by the tax legislator, and helps to address real, practical issues by granting tax benefits to a category of taxpayers.&nbsp;&nbsp;<\/p>\n\n\n\n<p>This project focuses on the following three (3) points:&nbsp;<br><br><strong>Gradual rationalization of exemptions&nbsp;<\/strong><\/p>\n\n\n\n<p>First of all, we note that the exemption from income tax (imp\u00f4t sur le revenu - IR) of interest on sums held in savings books for individuals held by a bank, decentralized financial system, financial institution or savings bank located in Senegal will henceforth be subject to a threshold above which remuneration is taxed.&nbsp;<\/p>\n\n\n\n<p>Secondly, the bill abolishes the VAT exemption on room rentals and other hotel amenities in private healthcare establishments.&nbsp;<\/p>\n\n\n\n<p>Lastly, the rates for the special tax on insurance conventions, which have not been updated since 2012, have been revised upwards to bring them into line with those in the sub-region.&nbsp;<\/p>\n\n\n\n<p><strong>Strengthening the tax authorities' investigative resources&nbsp;<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>in the hydrocarbons sector\u00a0<\/li>\n<\/ul>\n\n\n\n<p>The bill envisages requiring purchasers or importers liable for the specific tax on petroleum products to provide a certificate of payment to companies whose business is the storage of petroleum products, in order to benefit from the removal of their effectively taxable petroleum products.&nbsp;<\/p>\n\n\n\n<p>Still on the subject of hydrocarbons, it was specified that foreign companies not domiciled for tax purposes in Senegal, but which sell abroad from our port areas hydrocarbons which they have in tanks built in Senegal and subject to the customs consignment system, are liable for a final withholding tax of 0.5 francs per kilogram sold.&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>In the digital sector\u00a0<\/li>\n<\/ul>\n\n\n\n<p>The major novelty of the Finance Bill is the bold approach to the timid taxation of immaterial services in our country. Aware that taxes on physical flows cannot adequately meet the needs of the modern fiscus, the tax authorities are now turning their attention to the immaterial economy and the ways in which it can be taxed. This new economy in fact offers many opportunities, hence the need to set up an efficient tax system capable of guaranteeing a viable fiscal space.&nbsp;&nbsp;<\/p>\n\n\n\n<p>The bill therefore provides for the taxation of digital services and, where applicable, commissions received by intermediaries, provided in Senegal by suppliers established abroad.&nbsp;&nbsp;<\/p>\n\n\n\n<p>However, the draft defines the concepts of digital service provision and intermediaries, and even specifies that intermediaries who fail to comply with this obligation may be sanctioned by suspension of access to their digital platforms used to carry out these transactions on Senegalese territory.&nbsp;&nbsp;<\/p>\n\n\n\n<p>The terms and conditions of application of this tax will be specified at a later date by a decree issued by the Minister for the Economy and Finance.&nbsp;&nbsp;<\/p>\n\n\n\n<p>Note: The scope of this tax is limited. It applies only to private customers not subject to VAT in Senegal.&nbsp;<\/p>\n\n\n\n<p><strong>Rationalization and simplification of tax base rules&nbsp;<\/strong><\/p>\n\n\n\n<p>The Finance Bill proposes that, under certain conditions, losses incurred by credit institutions on receivables deemed doubtful or disputed should be deductible from corporate income tax (CIT).&nbsp;&nbsp;<\/p>\n\n\n\n<p>In addition, the situation relating to litigation concerning cases of simultaneous and successive deregistration involving one or more land titles omitted at the time of the 2012 tax reform has been reviewed and improved.&nbsp;&nbsp;<\/p>\n\n\n\n<p>Let's hope that the law implementing this project truly raises the potential of the Senegalese economy and the maturity of the targeted business sectors, in order to offer them a portfolio of tax benefits in line with the needs of a proactive and fluctuating sector.  The bill also provides for a gradual reduction in exemptions by tax legislators, and helps to address real, practical issues by granting tax benefits to a category of taxpayers.&nbsp;&nbsp;<\/p>\n\n\n\n<p>This project focuses on the following three (3) points:&nbsp;<br><br><strong>Gradual rationalization of exemptions&nbsp;<\/strong><\/p>\n\n\n\n<p>First of all, we note that the exemption from income tax (imp\u00f4t sur le revenu - IR) of interest on sums held in savings books for individuals held by a bank, decentralized financial system, financial institution or savings bank located in Senegal will henceforth be subject to a threshold above which remuneration is taxed.&nbsp;<\/p>\n\n\n\n<p>Secondly, the bill abolishes the VAT exemption on room rentals and other hotel amenities in private healthcare establishments.&nbsp;<\/p>\n\n\n\n<p>Lastly, the rates for the special tax on insurance conventions, which have not been updated since 2012, have been revised upwards to bring them into line with those in the sub-region.&nbsp;<\/p>\n\n\n\n<p><strong>Strengthening the tax authorities' investigative resources&nbsp;<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>in the hydrocarbons sector\u00a0<\/li>\n<\/ul>\n\n\n\n<p>The bill envisages requiring purchasers or importers liable for the specific tax on petroleum products to provide a certificate of payment to companies whose business is the storage of petroleum products, in order to benefit from the removal of their effectively taxable petroleum products.&nbsp;<\/p>\n\n\n\n<p>Still on the subject of hydrocarbons, it was specified that foreign companies not domiciled for tax purposes in Senegal, but which sell abroad from our port areas hydrocarbons which they have in tanks built in Senegal and subject to the customs consignment system, are liable for a final withholding tax of 0.5 francs per kilogram sold.&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>In the digital sector\u00a0<\/li>\n<\/ul>\n\n\n\n<p>The major novelty of the Finance Bill is the bold approach to the timid taxation of immaterial services in our country. Aware that taxes on physical flows cannot adequately meet the needs of the modern fiscus, the tax authorities are now turning their attention to the immaterial economy and the ways in which it can be taxed. This new economy in fact offers many opportunities, hence the need to set up an efficient tax system capable of guaranteeing a viable fiscal space.&nbsp;&nbsp;<\/p>\n\n\n\n<p>The bill therefore provides for the taxation of digital services and, where applicable, commissions received by intermediaries, provided in Senegal by suppliers established abroad.&nbsp;&nbsp;<\/p>\n\n\n\n<p>However, the draft defines the concepts of digital service provision and intermediaries, and even specifies that intermediaries who fail to comply with this obligation may be sanctioned by suspension of access to their digital platforms used to carry out these transactions on Senegalese territory.&nbsp;&nbsp;<\/p>\n\n\n\n<p>The terms and conditions of application of this tax will be specified at a later date by a decree issued by the Minister for the Economy and Finance.&nbsp;&nbsp;<\/p>\n\n\n\n<p>Note: The scope of this tax is limited. It applies only to private customers not subject to VAT in Senegal.&nbsp;<\/p>\n\n\n\n<p><strong>Rationalization and simplification of tax base rules&nbsp;<\/strong><\/p>\n\n\n\n<p>The Finance Bill proposes that, under certain conditions, losses incurred by credit institutions on receivables deemed doubtful or disputed should be deductible from corporate income tax (CIT).&nbsp;&nbsp;<\/p>\n\n\n\n<p>In addition, the situation relating to litigation concerning cases of simultaneous and successive deregistration involving one or more land titles omitted at the time of the 2012 tax reform has been reviewed and improved.&nbsp;&nbsp;<\/p>\n\n\n\n<p>Let's hope that the law implementing this project will truly elevate the potential of the Senegalese economy and the maturity of the targeted business sectors, so as to offer them a portfolio of tax advantages in line with the needs of a proactive and fluctuating sector.&nbsp;&nbsp;<\/p>","protected":false},"excerpt":{"rendered":"<p>Aussi, ce projet de loi pr\u00e9voit une r\u00e9duction graduelle des exon\u00e9rations par le l\u00e9gislateur fiscal et participe \u00e0 la prise en charge de probl\u00e9matiques r\u00e9elles et pratiques en accordant des avantages fiscaux \u00e0 une cat\u00e9gorie de contribuables.&nbsp;&nbsp; Le pr\u00e9sent projet s\u2019articule principalement autour des trois (3) points ci-apr\u00e8s\u202f:&nbsp; La rationalisation progressive des exon\u00e9rations&nbsp; Nous notons [&hellip;]<\/p>\n","protected":false},"author":46,"featured_media":207,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[16],"tags":[],"location":[],"class_list":["post-206","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscalite-tva"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Projet de Loi de Finances pour l\u2019ann\u00e9e 2023 \u2013 Orientations fiscales - Rejoignez une \u00e9quipe engag\u00e9e et ambitieuse<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.moore.sn\/en\/projet-de-loi-de-finances-pour-lannee-2023-orientations-fiscales\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Projet de Loi de Finances pour l\u2019ann\u00e9e 2023 \u2013 Orientations fiscales - Rejoignez une \u00e9quipe engag\u00e9e et ambitieuse\" \/>\n<meta property=\"og:description\" content=\"Aussi, ce projet de loi pr\u00e9voit une r\u00e9duction graduelle des exon\u00e9rations par le l\u00e9gislateur fiscal et participe \u00e0 la prise en charge de probl\u00e9matiques r\u00e9elles et pratiques en accordant des avantages fiscaux \u00e0 une cat\u00e9gorie de contribuables.&nbsp;&nbsp; Le pr\u00e9sent projet s\u2019articule principalement autour des trois (3) points ci-apr\u00e8s\u202f:&nbsp; La rationalisation progressive des exon\u00e9rations&nbsp; Nous notons [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.moore.sn\/en\/projet-de-loi-de-finances-pour-lannee-2023-orientations-fiscales\/\" \/>\n<meta property=\"og:site_name\" content=\"Rejoignez une \u00e9quipe engag\u00e9e et ambitieuse\" \/>\n<meta property=\"article:published_time\" content=\"2022-11-10T11:14:55+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-08-04T14:12:55+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.moore.sn\/wp-content\/uploads\/sites\/6\/2025\/07\/Article_projet_de_loi_finance.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"691\" \/>\n\t<meta property=\"og:image:height\" content=\"388\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Moore S\u00e9n\u00e9gal\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Moore S\u00e9n\u00e9gal\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"6 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.moore.sn\\\/projet-de-loi-de-finances-pour-lannee-2023-orientations-fiscales\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.moore.sn\\\/projet-de-loi-de-finances-pour-lannee-2023-orientations-fiscales\\\/\"},\"author\":{\"name\":\"Moore S\u00e9n\u00e9gal\",\"@id\":\"https:\\\/\\\/www.moore.sn\\\/#\\\/schema\\\/person\\\/f428faf87bbc379222ef766aa3cc5be3\"},\"headline\":\"Projet de Loi de Finances pour l\u2019ann\u00e9e 2023 \u2013 Orientations fiscales\",\"datePublished\":\"2022-11-10T11:14:55+00:00\",\"dateModified\":\"2025-08-04T14:12:55+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.moore.sn\\\/projet-de-loi-de-finances-pour-lannee-2023-orientations-fiscales\\\/\"},\"wordCount\":1553,\"image\":{\"@id\":\"https:\\\/\\\/www.moore.sn\\\/projet-de-loi-de-finances-pour-lannee-2023-orientations-fiscales\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.moore.sn\\\/wp-content\\\/uploads\\\/sites\\\/6\\\/2025\\\/07\\\/Article_projet_de_loi_finance.jpg\",\"articleSection\":[\"Fiscalit\u00e9 &amp; 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