Burkina Faso's General Director of Taxes (DGI) has issued Communique 001 of 19 January 2024, which clarifies the application of the 2% special contribution on after-tax profits of enterprises for the benefit of the Patriotic Support Fund. The Communique clarifies that the 2% contribution applies on after-tax profits whether tax is due or not. Further, it is clarified any reported profit as of 1 January 2024 is subject to the special contribution, and the payment of the contribution is made a…