Code Général des Impots
This document is part of the source library for NRGI's 2021 Resource Governance Index,
a comprehensive measure of the quality of
natural resource governance in oil, gas and mineral-rich
countries. To access the full dataset and all other index resources,
visit https://resourcegovernanceindex.org.
Data and Resources
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Code Général des ImpotsPDF
This document was used in the creation of the 2021 Resource Governance Index.
Additional Info
| Field | Value |
|---|---|
| Sector | Oil and Gas, Mining |
| Country | Senegal |
| Year | |
| RGI Edition Year | 2021 |
| Topic | Contract transparency and monitoring, Mandatory payment disclosure, Tax policy and revenue collection |
| Document Type | |
| RGI Sub-component | |
| RGI Questions |
1.2.5a: Do rules specify the income tax rate(s) applying to extractive companies? , 1.2.5d: Do rules specify the withholding tax rate(s) applying to extractive companies payments?, 1.2.6b: Is the national tax authority required to audit extractive companies?, 5.2a: Do rules specify withholding taxes applicable to payments to non-resident extractive industry suppliers? |
| Did this document contribute to RGI scoring? | Used for scoring |
| Are the RGI questions here tagged with law and/or practice | Law |
| Publisher | |
| Author | |
| Source or API link | http://itie.sn/reglementation/ |
| Maintainer | Natural Resource Governance Institute |
| Maintainer Email | Natural Resource Governance Institute |