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13.5. Interest and Penalties

Late Filing/Payment

Failure to file or make payment by the deadline will result in an interest penalty of 2% of the tax due per month or part of a month the return or payment remains delinquent. In addition, a fine of 20,000 to 120,000 CFA francs may be imposed, or imprisonment of 15 days to 6 months.

For persons who cooperate or aid in the non-payment of tax, a penalty of 200,000 to 400,000 CFA francs will be imposed, or imprisonment of 1 to 6 months.

Tax Fraud

For cases of tax fraud, a penalty of 240,000 to 2.4 million CFA francs will be imposed depending on the seriousness of the infraction, or imprisonment of 3 months to a year.