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ProcedureEdit

It is an Obligation of All traders at the beginning of each financial year to disclose the tax items that will allow the tax Authorities in Gabon to deduct tax. The methods of Determining tax charged by the group must be specific and detailed

1.Tax registration are done at the Gabon Revenue Authority tax centre nearest to the applicants business location;

2.To register for income tax, an applicant must have a Taxpayer Identification Number (TIN) and if he / she does not have one, he / she must acquire one.

  • A Taxpayer Identification Number (TIN) is a unique number generated randomly by a well-designed numbering system at registration with the tax authority.
  • To get the number visit any tax authority office and find out the requirements and process of obtaining one;

3.After getting a Tax Identification Number, an applicant can now proceed with registering for income tax ant the same office identified above; this is done by:-

  • An applicant should file an application with the Gabon Revenue Authority to register for Income Tax.
  • The Authority shall then register the applicant in the appreciate tax register, and issues a certificate of registration (Tax Registration Certificate



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Required DocumentsEdit

  • Completed and filed income tax registration form
  • Tax Identification Number (TIN)
  • Identification documents



Office Locations & ContactsEdit

Gabon Revenue Authority

Direction Gnral des Impts du Gabon

Administration Head:

Mr Jol OGOUMA

Directeur Gnral des Impts

Institution Address:

B.P. 37 or 45

Libreville

Gabon

Contact Details:

Phone:+241 0179 53 76 / 7

Email: [email protected]



Ministry of Economy, Finance, Budget & Privatisation

Bote Postale 165,

Libreville

Telephone :+241 (1) 763-763


Ministry of Trade & Industry

Bote Postale 3906,

Libreville

Telephone : +241(1) 722-887


Minister of Small-Medium Sized Enterprises & industries

Bote Postale 3096,

Libreville

Telephone : +241(1) 745-425



EligibilityEdit

All individual in Gabon above 18 years and company who receive income are suppose to pay income tax.



FeesEdit

  • Social security contributions charged on 20% on Gross Salary of Salary earners.
  • Corporate income tax charges at 35% on Taxable profit.
  • Property tax charges at 25% net rental value
  • Municipal business tax charged at Fixed rate plus variable by number of employees
  • Infrastructure development tax paid once at a fees of XAF 250,000 CAF
  • Value added tax (VAT) value added at 18%
  • Fuel tax charged at XAF 2.75 per liter,
  • Stamp duty charges at XAF 500 per page.
  • Tax on advertising various rates



ValidityEdit

The income tax is valid for a year.



Documents to UseEdit

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Sample DocumentsEdit

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Processing TimeEdit

The processing can take 2 days or less if all the necessary documents are submitted on time.



Related VideosEdit

Videos explaining the procedure or to fill the applications. 
Attach videos using the following tag <&video type="website">video ID|width|height<&/video&> from external websites.
Please remove the "&" inside the tags during implementation.
Website = allocine, blip, dailymotion, facebook, gametrailers, googlevideo, html5, metacafe, myspace, revver, 
sevenload, viddler, vimeo, youku, youtube
width = 560, height = 340, Video ID = Can be obtained from the URL of webpage where the video is displayed.
e.g In the following url "http://www.youtube.com/watch?v=Y0US7oR_t3M" Video ID is "Y0US7oR_t3M". 
	



InstructionsEdit

  • The income tax is imposed on the net amount after an arbitrary deduction for expenses.
  • Amounts are due at the end of the year and charged on any income derived from legal activity such as professional services, at 3 percent on *commercial services and at 10 percent on commissions paid to commercial agents.



Required InformationEdit

  • Name
  • Address
  • Marital status
  • Date/Country/place of birth
  • Sources of income
  • Type of business activity
  • Tax agent
  • Referee
  • stamp duty fee



Need for the DocumentEdit

The tax system in Gabon can be broken down into company tax, income tax, payroll tax and sales tax, and learning about these various components gives you a good idea of how much youll be paying during your stay. Gabonese taxes are generally variable, so the values included here are just averages. If you want to keep more of your earnings, you should consider using a professional tax Auditing firm for your income tax in Gabon.

Income tax is a tax that levied on income or profits of the taxpayer. In Gabon, all issues related to taxes including registration of taxes is done at the Gabon Revenue Authority. Registered tax payers in the country are categorized into two. The small individual traders who are registered under the presumptive tax system and medium individual traders whose tax are levied basing on annual profit that are determined by their audited accounts.



Information which might helpEdit

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Other uses of the Document/CertificateEdit

Please explain what are other uses of obtaining this document/certificate.
e.g. Birth Certificate can be used as proof of identity.



External LinksEdit

http://www.doingbusiness.org/data/exploreeconomies/gabon/paying-taxes/

http://www.gabon.alloexpat.com/gabon_information/ministries_ministry_gabon.php

http://www.icaew.com/en/library/subject-gateways/tax/tax-by-country/gabon

http://www.ey.com/Publication/vwLUAssets/Doing-business-in-Gabon/$FILE/Doing-business-in-Gabon.pdf

http://www.ataftax.net/en/gabon.html



OthersEdit

More information which might help people.