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Code General Tax Code

Loi n° 2012-31

Reference

Loi n° 2012-31

Date: 12/31/2012
Scope: Senegal

General Tax Code

Governs direct and indirect taxes, registration and stamp duties. Amended multiple times (laws 2014-29, 2015-06, 2015-20, 2018-10, 2018-24…). Prefer the most recent consolidated version published by DGID.

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Official sources

  • Documentation DGID (versions à jour)
  • PDF consolidé 2019
  • PDF version 2013

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