Chad

The significant developments that occurred in 2023 are mainly:

• E.Tax platform: Taxpayers shall file their tax returns online.
• E.Tax platform: To obtain a certificate for tax identification number, taxpayers can apply either online or manually. 
• The obtaining of a tax identification number is not subject to the condition that taxes shall be paid.
• Failure to proceed to the registration is sanctioned by a fine tax of 50,000 Central African CFA francs (XAF) per month of delay.
• Lack of filing or late online submission of tax returns entails the application of a penalty of 5% per month on each duty and tax, without prejudice to other applicable penalties.
• E. Tax platform: Taxpayers under the normal tax regime (those depending to the Directorate of Larges enterprises) are required to pay their taxes by bank transfer, electronic payment, or any other means of electronic payment.
• The annual tax return shall be filed online with input deductible value-added tax (VAT) file. The input deductible file shall contain obligatory mentions of the identity of the suppliers and service providers, the amounts, complete address, number of the invoice, and VAT amount.
• Institution of the standardised electronic invoice from 1 January 2024.
• Business tax exemption for new business. Under some conditions, companies subject to the real taxation regime are exempt from business tax during their first year.
• Abolition of the VAT exemption on the provisioning of aircraft to foreign destinations.
• Application of the 0% VAT rate on Jet A 1 refuelling operations for aircraft with a foreign destination and products and sub-products of local agri-food industry (excluding alcohol).
• VAT exemption for interests on bonds subscribed by non-professionals of the financial sector.
• Reduced taxation rate (9%) for textiles and concrete reinforcing bars.
• Tax on transfer of funds. All transfers of funds carried out by any means or technical recorded support, except for bank transfers and transfers for tax payments.
• Mandatory electronic tax filing for taxpayers.
• Introduction of a certificate of no tax liability.
• New tax incentives for investments at least XAF 100 million in the inland regions.
• Establishment of a system of tax reduction for an investment at least XAF 250 million in some sectors (industry, tourism, energy, water, information and communication technologies, sports, transport).