the tax department

The Tax Department

Determine and recover State taxes, ensure proper enforcement of the law and manage on behalf of the local communities the base of some local taxes: these are our core missions.

Tax base

This mission determines the bases on which they are taken:

  • State taxes (value added tax, corporate tax, income tax, registration fees and stamp duties);
  • The business tax, housing and communal services tax (local taxes).

Managers responsible for the base, also instruct the claims of taxpayers.

Recovery

Les recettes de l'administration fiscale  "RAF" (Revenues of tax administration) are responsible for the recovery of tax on the value added on corporations, taxes on income based on profits of property tax registration fees and stamp.

Tax control

Tax control is the counterpart of the declarative system that makes our taxation.
This control operates under a strict procedure to ensure the rights of taxpayers. It has a deterrent and pedagogic role.

 It is exercised :

  • On parts, in local tax services, by managers of taxpayers who make the examination of statements filed, through the use of information and documents they hold.
  • On site, by inspectors- auditors who assist taxpayers to verify the accuracy of reported items through comparing them with records and documents.