Burkina Faso Suspends Secondary Local Filing of CbC Reports

The Directorate General of Taxes of Burkina Faso announced the issuance of Circular No. 2026-02020/MEF/SG/DGI on 1 July 2026, suspending the obligation for local constituent entities to submit Country-by-Country (CbC) reports. Burkina Faso introduced CbC reporting requirements in line with OECD guidelines with effect from 1 January 2023, which apply for MNE groups with consolidated annual revenue of at least XOF 491 billion in the previous year. This includes standard secondary local filing …