The administrative tolerance period is officially closed for delinquent taxpayers. Through an official statement, Minister of Finance Louis Paul Motaze issued a formal notice to non-professional individuals who have not yet filed their annual Personal Income Tax (IRPP) declaration for the previous fiscal year. Initially set for July 31, 2026, and exceptionally extended to August 30, this additional seven-day grace period for late filers ended on September 9, 2026.

With this deadline now passed, the state revenue collection apparatus reserves the right to activate, without prior notice, the coercive sanctions arsenal provided for by current legislation.


In accordance with the provisions of the Tax Procedures Book, offenders face not only an assessment tax accompanied by financial surcharges and a fixed fine of 100,000 FCFA, but also the nominal publication of defaulters' lists in press organs. This public display measure aims to make an impression within leadership and administrative circles, prime targets of this fiscal discipline operation.

Representing an estimated annual potential of 25 billion FCFA, the IRPP encompasses all income earned by individuals residing in or deriving income from the national territory.


While the tax is calculated on the basis of net global income subject to a progressive scale up to 35%, this coercive action illustrates the persistent will of public authorities to optimize the collection of non-customs resources and broaden the contributory base of high-income strata.


BCN

Tags: irpp sanctions fiscales déclaration impôt ministre finances tolérance administrative majorations pécuniaires amende forfaitaire publication nominative ressources non douanières assiette contributive