Registered entities (i.e. companies, branches, and subsidiaries) conducting economic activities in Chad are liable to pay corporate tax. Specifically:
- Limited companies.
- Limited partnerships with shares.
- Limited liability companies.
- Cooperative societies and their unions.
- Public institutions.
- Agencies of the state with financial autonomy.
- Municipal bodies and any other legal entities engaged in an operation for gain.
- Real estate companies, regardless of their form.
- Civil companies, other than real estate companies, involved in industrial, commercial, or agricultural activities.
- Limited partnerships, on the share of profits relating to the rights of sponsors.
- Associations in participation, including financial syndicates, on the share of profits relating to the rights of sponsors.
- Co-owners of shipping companies, on the share of profits relating to the rights of sponsors of associated co-owners, other than those with unlimited liability or whose names and addresses are not listed with the tax administration.
- Travel agencies.
Permanent establishment (PE)
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:
- The head office of management.
- A branch.
- An office.
- A factory.
- A workshop.
- A mine, quarry, or other place of extraction of natural resources.
- A building or construction site or assembly.
- A facility used for storage, display, or delivery of goods belonging to the business.
- A warehouse belonging to the business, stored for storage purposes, and of display of delivery.
- A fixed installation of business used for the purpose of purchasing goods.