The significant developments that occurred in 2018 are mainly:
- Transfer pricing documentation requirements.
- Extension of the scope of value-added tax (VAT) credit refund and amendment of the related procedures.
- Enhancement of deductibility rules of interest expenses for entities belonging to the same group of companies.
- New rules against fraud and tax evasion.
- Amendment of eligibility criteria relating to the taxation regime.
- Option to file a corrective tax return within a limited period of two months from the filing of the initial tax returns.
- Recognition of exclusive competence of tax administration in matter of tax assessment.
- Prohibition for chartered accountants non-registered in the Economic and Monetary Community of Central Africa (CEMAC) to validate taxpayers’ accounting.
- Prohibition for chartered accountants to provide tax services.
- Requirement for branches of foreign companies to be transformed into a Chadian company.
- Lowering of registration fees for real estate transactions.