Legal Basis for Exemption or Reimbursement. 1. Section 2.8 of the Compact.
Legal Basis for Exemption or Reimbursement. 1- The Grant and Implementation Agreement (Section 2.2(l)) and the Compact (Section 2.8). 2- Articles 2 and 3 of the Decree No. 212/MF/DC/DI dated October 19, 1992 on the tax regime for public procurement under foreign financing. 3- Ministerial Order n°0892/MEF/DC/SGM/DGDDI/DGID/DGAE dated April 4, 2014 on the tax and customs duties exemption classification in the Republic of Benin. 4- Articles 224 & 225 new of General Tax Code of Benin Republic.
Legal Basis for Exemption or Reimbursement. 1. CDF Agreement (Section 4.2(k))
Legal Basis for Exemption or Reimbursement. The Grant and Implementation Agreement (Section 2.2(l)) and the Compact (Section 2.8).
Legal Basis for Exemption or Reimbursement. Section 2.8 of the Compact • Bilateral Agreement • Law No. 94-023 of 6 September 1994 (on the fiscal regime for procurements financed using donor funds) Beneficiaries of Exemption. • MCA-Niger • Exempt Beneficiary
Legal Basis for Exemption or Reimbursement. Section 2.8 of the Compact • Bilateral Agreement • Regulation n° 09/ CM/UEMOA of 26 November 2001, adopted by the Articles 98, 165 and 141-145 of the WAEMU Customs Code • Articles 60 and 90 of the National Customs Code • Arrêté n° 052/MF of 13 March 1962 • Arrêté n° 136/MF/DGD of 6 June 1989, fixing the modalities and conditions for exoneration certificates for customs taxes, modified by Arrêté n° 288/MF/DGD of 28 December 1989 • Arrêté n° 108/MFAE of 29 May 1964, fixing the conditions for tax exonerations and exceptions Beneficiaries of Exemption. • MCA-Niger • Exempt Beneficiary Procedures.
Legal Basis for Exemption or Reimbursement. Section 2.8 of the Compact • Bilateral Agreement • Regulation n° 09/ CM/UEMOA of 26 November 2001, on the adoption of Articles 98, 165 and 141-145 of the WAEMU Code of Customs • Articles 60 and 98 of the National Customs Code • Additional Act n° 04 /96, instituting a transitional preferential tariff regime related to WAEMU and its financing • Article 5 of the Protocol on the Application of Community Levies A/P1/7/96 of 27 July 1996 Beneficiaries of Exemption. • MCA-Niger • Each Exempt Beneficiary Procedures. All Compact Funding is exempt from the community levies imposed by WAEMU and ECOWAS, including Prelevement Communautaire de Solidarite and Prelevement Communautaire. The request for exemption is found in the application for a certificate exempting customs duties and taxes submitted to the DGD to receive an exemption from such duties. The exemption from community taxes is reflected in the certificate and is issued pursuant to the process described in Schedule B (Import and Customs Duties) to this Annex V. SCHEDULE D CORPORATE INCOME TAX (IMPOT SUR LES SOCIETES) Legal Basis for Exemption or Reimbursement.
Legal Basis for Exemption or Reimbursement. Section 2.8 of the Compact • Bilateral Agreement • Law No. 94-023 of 6 September 1994 (on the fiscal regime for procurements financed using donor funds)
Legal Basis for Exemption or Reimbursement. Section 2.8 of the Compact • Bilateral Agreement • Law No. 94-023 of 6 September 1994 (on the fiscal regime for procurements financed using donor funds) Beneficiaries of Exemption. • MCA-Niger • Exempt Beneficiary Procedures. MCA-Niger must submit to FER a list of the vehicles used for Compact-related activities along with a copy of the registration permit for the vehicle. Within forty-eight (48) hours of the submission of this documentation to FER, FER shall issue an exemption certificate to the beneficiary of the exemption. The exemption certificate shall be reissued on a quarterly basis, or on such other basis as may be required by the needs of the Program. SCHEDULE I PROFESSIONAL AND APPRENTICE TAX
Legal Basis for Exemption or Reimbursement. Section 2.8 of the Compact • Bilateral Agreement • Law No. 94-023 of 6 September 1994 (on the fiscal regime for procurements financed using donor funds) Beneficiaries of Exemption. • MCA-Niger • Exempt Beneficiary Procedures. MCA-Niger must compile a list of the local communes that shall be impacted by Compact-related activities and transmit the list to the Ministry of Local Authorities (Ministre en charge des collectivités territoriales).The Ministry of Local Authorities shall inform the local authorities of the nature of the planned investments and the required exemptions. Based on this information, the municipal or local council shall issue the requisite tax exemption certificates to ensure that Compact Funding is exempt from the payment of all commune level fees and taxes. SCHEDULE K ENVIRONMENTAL PROTECTION TAX Legal Basis for Exemption or Reimbursement.
