• Now mandatory on certain products
• A new tax in place
• Objective: 100 billion FCFA in direct debits in one year
Ln June 30, 2023, the President of the Transition, Captain Ibrahim Traoré, signed the decree promulgating law n°009-2023/ALT of June 24, 2023, establishing a special contribution on the consumption of certain products and services . It is now instituted for the benefit of the State budget, a special contribution on the consumption of certain products and services. To deal with the urgency of the security issue, a national momentum of mobilization of the populations inside and outside Burkina Faso has been set in motion, through spontaneous contributions, to support the actions undertaken by the government and enlistment of volunteers for the defense of the homeland (VDP). These contributions were governed by Order No. 2023-025/MEFP/SG of January 25, 2023 setting the rates, amounts and methods for collecting citizens’ contributions to the Patriotic Support Fund (FSP), through consumption. cigarettes, cigars, cigarillos, beverages, perfumery or toiletry products and cosmetic products.
If at the conception of the FSP, all contributions were supposed to be voluntary, the situation has changed. The Transition intends to have resources in time to support the action of the VDPs and optimize collection. This is what explains the submission of the bill to the ALT. Thus, to the spontaneous contributions, the Transition has added mandatory contributions, levied on certain products. As long as these contributions are instituted by a law voted by the ALT, they can be considered as taxes. The Executive, by having this law passed by the deputies, assumes the character of the contributions as a tax levy, since only the Assembly can consent to the tax, according to the Constitution. These different contributions can now be classified in the category of taxes.
Moreover, the various products, subject of these contributions, are already taxed in the Tax Code, in particular, through: the tax on beverages, the tax on tobacco, cigars and cigarettes, the tax on the products of the perfumery and cosmetics, the tax on packaging and plastic bags, etc. (Article 336 to 392 of the Tax Code). It is therefore a compulsory pecuniary levy which has a specific destination. In this case, the special contributions will be used to support the war effort. The destination is known in advance. “As soon as a levy is no longer voluntary but compulsory, it effectively becomes an imposition,” says a source within the ALT. Resource mobilization estimates under the FSP at the end of the year are 100,370,044,272 FCFA, of which about 75% for direct debits. A tax that must last for one year, renewable “if necessary”.
NK
framed
Obligations et sanctions
Tanyone liable for the contribution files with its tax department no later than the 16th of the month, for the receipts of the first fortnight and the 1is of the following month for those of the second fortnight, a declaration on a form in conformity with the model of the tax administration.
The declaration is filed within the same deadlines, when the taxable person has not carried out, during a given fortnight, any taxable transaction. The taxpayers pay the contribution to the tax department, in view of the declaration provided for in this article within the same deadlines. The sums collected by the Customs services are repaid each month, during the monthly processing of the operations of the offices. These sums are transferred to the Public Treasury.
The methods of control and recovery of the contribution, as well as the sanctions are those applicable in terms of customs legislation and value added tax.
Source: Draft law n°009-2023/alt establishing a special contribution on the consumption of certain products and services.
