Registered entities (i.e. companies, branches, and subsidiaries) conducting economic activities in Chad are liable to pay corporate tax. Specifically:
According to the CEMAC Fiscal Convention, a legal person is domiciled in one’s ‘permanent home’; this expression denotes the centre of vital interests, i.e. the place with which personal relations are closer.
Consequently, the domicile (permanent home) of legal persons is the place of the registered office or the statutory social place. It constitutes PEs such as:
Last Reviewed - 04 February 2020