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[LINK] Skip to main content => https://www.jointsdgfund.org/article/new-era-collaboration-improve-tax-revenue-management-south-sudan#main-content [LINK] Donate => https://fundraise.unfoundation.org/give/412519/#!/donation/checkout [LINK] Donate => https://fundraise.unfoundation.org/give/412519/#!/donation/checkout [LINK] LinkedIn => https://www.linkedin.com/company/joint-sdg-fund/?viewAsMember=true [LINK] YouTube => https://www.youtube.com/channel/UCgnTybacH3vE-2bNKQduewQ/featured [LINK] Spotify => https://open.spotify.com/show/35yNoinSBah9T4HoNTG52l [LINK] Subscribe to Newsletter => https://jointsdgfund.us10.list-manage.com/subscribe?u=1cc161451310f8b62c890c7cf&id=4cdcec9695 [LINK] English => https://www.jointsdgfund.org/article/new-era-collaboration-improve-tax-revenue-management-south-sudan [LINK] Français => https://www.jointsdgfund.org/fr/node/871 [LINK] Español => https://www.jointsdgfund.org/es/node/871 [LINK] UNDP South Sudan => https://www.ss.undp.org/content/south_sudan/en/home/presscenter/pressreleases/2021/collaboration-improve-tax-revenue-management-nra-state-government-afdb.html [LINK] Learn more => https://jointsdgfund.org/programme/strengthened-national-and-subnational-public-financial-management-pfm-mechanisms-south [LINK] From Ideas to Enterprise: Young Entrepreneurs in Kenya Begin a New Mentorship Journey => https://www.jointsdgfund.org/article/ideas-enterprise-young-entrepreneurs-kenya-begin-new-mentorship-journey [LINK] Learn more => https://www.jointsdgfund.org/article/ideas-enterprise-young-entrepreneurs-kenya-begin-new-mentorship-journey [LINK] Different Contexts, Common Aspirations: Building Social Protection Systems Young People Can Grow Into => https://www.jointsdgfund.org/article/different-contexts-common-aspirations-building-social-protection-systems-young-people-can [LINK] Learn more => https://www.jointsdgfund.org/article/different-contexts-common-aspirations-building-social-protection-systems-young-people-can [LINK] Global Accelerator Brief on Youth => https://www.jointsdgfund.org/publication/global-accelerator-brief-youth [LINK] Learn more => https://www.jointsdgfund.org/publication/global-accelerator-brief-youth [LINK] How an Indigenous Community in the Philippines Shaped Housing, Education and City Planning => https://www.jointsdgfund.org/article/how-indigenous-community-philippines-shaped-housing-education-and-city-planning [LINK] Learn more => https://www.jointsdgfund.org/article/how-indigenous-community-philippines-shaped-housing-education-and-city-planning [IMAGE: "E-WEB-Goal-01" => https://www.jointsdgfund.org/sites/default/files/2020-02/E-WEB-Goal-01.png] [IMAGE: "E-WEB-Goal-16" => https://www.jointsdgfund.org/sites/default/files/2020-02/E-WEB-Goal-16.png] [IMAGE: "E-WEB-Goal-17" => https://www.jointsdgfund.org/sites/default/files/2020-02/E-WEB-Goal-17.png] [IMAGE: "people" => https://www.jointsdgfund.org/themes/custom/jointsdgfund/images/people.png] New Era of Collaboration to Improve Tax Revenue Management in South Sudan Joint Press Release on Behalf of the South Sudan National Revenue Authority, African Development Bank, and the United Nations Development Programme in South Sudan 18 May 2021, Juba—Convened by the National Revenue Authority, state and national government officials are meeting from 18-19 May 2021 to comprehensively review their roles and mandates regarding taxing powers and usher in new measures to ensure a fair, transparent, and progressive tax system in South Sudan. The high-level NRA-State Governments Non-Oil Revenue Mobilization Conference was officially opened by His Excellency Gen. Salva Kiir Mayardit, President of the Republic of South Sudan: “This conference is an opportunity to address the challenges of overlapping jurisdiction in revenue collection, including refocusing on mobilizing non-oil revenue as a key factor for building a sustainable, permanent public service delivery system. My wish is that state governments will work with the NRA not in competition but in cooperation for the benefit of our people. I expect all other national government institutions and organizations, especially those that are charged with revenue collection functions, will not hinder the NRA with its mandate to collect revenue,” said His Excellency President Salva Kiir Mayardit, officially opening the conference on 18 May. The main objective of the conference is to establish a common understanding of the role and mandate of the National Revenue Authority vis-a-vis the role and mandate of State Governments, particularly the State Revenue Authorities. The conference comes at a time of renewed energy and change at the National Revenue Authority, led by Commissioner General Hon. Patrick Mugoya. “Our discussions during the conference will be enhanced by presentations and references to best practices in the region so we can have a consensus as the same government serving citizens, albeit at different levels,” said Hon. Patrick Mugoya, Commissioner General of the National Revenue Authority. The NRA is tasked in the Revitalized Agreement on the Resolution of the Conflict in South Sudan (R-ARCSS) and in the NRA Act (2016) with pooling and administering all collected revenues in a single treasury account. Simultaneously, the R-ARCSS and Local Governance Act also stipulate responsibilities for state and local governments to collect and manage revenues, without clearly demarcating the individual responsibilities of each institution and level of Government. This dual level of revenue collection sometimes creates tensions in the law and the practice of how non-oil revenue collection is undertaken and managed in the country. “Taxes are collections from our people and entities to fund government services. The wealth of South Sudan is to be shared equitably in a way that reflects a commitment to devolution. With our current decentralized system, which is not far from the federal system we are working towards, states should look towards collecting funds and annual auditing, which is an important part of these reforms. Collect taxes to serve the people of South Sudan in a transparent manner, according to the law,” said Hon. Lasuba L. Wango, Minister of Federal Affairs. Minister of Finance and Planning Hon. Athian Ding Athian underlined the progress the country is making on fiscal reforms, and emphasized the need to diversify South Sudan’s revenue base: “Reliance on oil resources is unsustainable for South Sudan. The COVID-19 crisis has underscored the need to diversify our non-oil resource mobilization. The discussions during this conference should help us establish a common understanding on the roles concerning taxation jurisdiction to ensure a transparent system across South Sudan. Strong institutions are essential for successful state building and delivering peace dividends to the people,” said Hon. Athian. The conference features participation of all (10) Governors and (3) Administrators in South Sudan, as well as State/Area Ministers of Finance, and Commissioners General of Revenue Authorities. Stakeholders will take away concrete knowledge about the bottlenecks and opportunities within the tax system, and together chart the way forward concerning public financial management powers. Western Bahr el Ghazal Governor Hon. Sarah Cleto Rial, expressed words of thanks to the organizers of the conference, particularly the NRA, the national Ministry of Finance, and the Office of the President: “We are here to learn how to better collaborate and coordinate revenue collection to be able to provide services to our people, both nationally and within our states. I am expecting the next two days will be very fruitful, I am opening my mind up to understand, and I am sure this is also the same for my colleagues, including governors, State Ministers of Finance, and the Commissioners of revenue authorities who have gathered in Juba for this event,” said Hon. Governor Rial. UNDP and the African Development Bank, partners in the implementation of the Non-Oil Revenue Mobilization and Accountability in South Sudan (NORMA) project, work with national and state revenue authorities to provide technical, capacity, and financial support to build a transparent and effective public financial management systems. AfDB Country Manager for South Sudan, Benedict Kanu is optimistic about the government’s growing commitment toward economic diversification away from oil to more inclusive and productive sectors such as agribusiness, while deepening non-oil revenue mobilization. Kanu reaffirmed that “the future of South Sudan’s economy lies in exploiting the numerous opportunities existing in the agricultural sector through a paradigm shift aimed at developing integrated, sustainable and business-oriented value chains, while creating wealth for the majority of South Sudanese.” UNDP’s support also comes via the United Nations Joint Sustainable Development Goals (SDG) Fund Joint Programme, implemented in partnership with the Ministry of Finance and Planning, the NRA and UNICEF. “Getting institutions and systems right is more urgent now than ever, as we all work together to consolidate peace, silence the guns, and facilitate return. This conference is an important step toward ensuring that tax collection results in services to the people. Resolving issues of overlapping tax jurisdictions, will help to ensure a fair, progressive, and transparent tax system in the country,” said UNDP Resident Representative Samuel Doe. The conference provides space for conversations on the changes and transformations needed for tax administration. At its conclusion on 19 May, participants will agree on a set of conference resolutions, such as the review, revision, and alignment of existing Acts governing public financial management space in South Sudan. Originally published on UNDP South Sudan From Ideas to Enterprise: Young Entrepreneurs in Kenya Begin a New Mentorship Journey Different Contexts, Common Aspirations: Building Social Protection Systems Young People Can Grow Into Global Accelerator Brief on Youth How an Indigenous Community in the Philippines Shaped Housing, Education and City Planning --- DOCUMENT CONTENT (https://jointsdgfund.org/sites/default/files/2019-05/20181127-TORs-JF-for-2030-Agenda.pdf) --- 1 ToR for the Joint Fund for the 2030 Agenda (the Joint SDG Fund)1

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East Africa Business Compliance Guidelines

Navigating regulatory compliance and business registration in East Africa can be complex. Our compliance resource hub consolidates official forms, tax calculators, guidelines, and regulatory notices from key government bodies across Kenya, Tanzania, Uganda, Rwanda, Ethiopia, and DRC into a single, searchable directory.

Supported Authorities

Kenya: KRA (Kenya Revenue Authority), BRS (Business Registration Service), NSSF, NHIF
Tanzania: TRA (Tanzania Revenue Authority), BRELA (Business Registrations and Licensing Agency)
Uganda: URA (Uganda Revenue Authority), URSB (Uganda Registration Services Bureau)
Rwanda: RDB (Rwanda Development Board), RRA (Rwanda Revenue Authority)

Available Resource Types

Forms: Official PDF forms for tax returns, company registration, and annual returns.
Calculators: PAYE, VAT, and corporate tax estimation tools.
Guidelines: Step-by-step PDF manuals on regulatory compliance.
Notices: Recent gazette notices and regulatory updates from government agencies.

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URA Tax Compliance Guide for Startups in Uganda

A step-by-step guide to navigating the Uganda Revenue Authority (URA) tax system, obtaining a TIN, and staying compliant as a new business.

compliance5 min read

The Essential Guide to Business Compliance in Tanzania

A detailed walkthrough of the mandatory compliance requirements for operating a business in Tanzania, covering BRELA, TRA, OSHA, and NSSF.

compliance12 min read

Ethiopia’s Customs and Import Tax Regulations: A Professional’s Guide to Compliance and Optimization

Navigate Ethiopia’s complex customs and import tax landscape with clarity. This guide breaks down tariff structures, valuation methods, prohibited items, and compliance best practices for businesses and professionals in East Africa.

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🏢 Direct PortalSouth Sudanguideline

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East Africa Business Compliance Guidelines

Supported Authorities

Kenya: KRA (Kenya Revenue Authority), BRS (Business Registration Service), NSSF, NHIF
Tanzania: TRA (Tanzania Revenue Authority), BRELA (Business Registrations and Licensing Agency)
Uganda: URA (Uganda Revenue Authority), URSB (Uganda Registration Services Bureau)
Rwanda: RDB (Rwanda Development Board), RRA (Rwanda Revenue Authority)

Available Resource Types

Forms: Official PDF forms for tax returns, company registration, and annual returns.
Calculators: PAYE, VAT, and corporate tax estimation tools.
Guidelines: Step-by-step PDF manuals on regulatory compliance.
Notices: Recent gazette notices and regulatory updates from government agencies.

The Department receives and reviews the health and safety management plans of contractors to ensure that the contractor conducts a comprehensive environmental baseline study that provides an understanding of the existing environment in the contract area. In consultation with the ministry of Environment HSE department initiates and coordinates strategic As well as it inspects petroleum activities to ensure that the petroleum activities are carried out in accordance with Petroleum Act, 2012 and in accordance with the health, safety and environmental terms and conditions of any applicable petroleum agreement, petroleum sub-contract or license. Ministry of Petroleum has last years launched a tender for a comprehensive environmental audit of all its oil-producing fields in a bid to reduce pollution since succeeding from the Republic of Sudan South Sudan oil fields had never been audited. Authority in the Ministry of Petroleum stated that the environmental audit would be conducted ahead of any new exploration and drilling in South Sudan, which wants to ramp up production and intends to offer 14 new oil blocks for exploration in a licensing round early in this year. Tender pre-qualification documents for conducting the full environmental audit were collected on January 20th 2020. [LINK] Health and Safety Enviroment => https://www.mop.gov.ss/hse [LINK] Exploration and Production => https://www.mop.gov.ss/exploration_and_production [LINK] What We Do => https://www.mop.gov.ss/hse [LINK] Environmental Audit => https://www.mop.gov.ss/page-single-cause.html Healty and Safty Enviroment Other Departments in the Ministry Health and Safety Enviroment Exploration and Production The Department works to ensure that petroleum activities are conducted in such manner that ensure a high level of health and safety is achieved, maintained and further developed. It also ensures the systematic implementation of measures that comply with safety requirements and goals. environmental assessment prior to the opening of a new area and carry out regulatory supervision to ensure that the health, safety and environmental provisions of the Petroleum Act, 2012 and HSE regulation 2015 are complied with by all who carry out petroleum activities. Environmental Audit The petroleum sector historically caused a loss of grazing land, soil and water contamination as well as other health risks in and around oil-producing areas, the government wants to strengthen enforcement and regulatory oversight. “South Sudan is now faced with the challenge of balancing developmental needs with the spirit of environmental protection,” the government said in a statement.

[LINK] Skip to content => https://mecce.ca/country_profiles/cce-country-profile-south-sudan/#content [LINK] education.profiles(at)unesco.org => https://mecce.ca/country_profiles/cce-country-profile-south-sudan/education.profiles@unesco.org [LINK] mecce.info(at)usask.ca => https://mecce.ca/country_profiles/cce-country-profile-south-sudan/mecce.info@usask.ca [LINK] education-profiles.org => https://education-profiles.org [LINK] World Bank => https://climateknowledgeportal.worldbank.org/country/south-sudan/vulnerability [LINK] Initial National Communication => https://unfccc.int/sites/default/files/resource/South%20Sudan%20INC.pdf [LINK] First National Adaptation Plan for Climate Change => https://unfccc.int/sites/default/files/resource/South-Sudan-First-NAP%20.pdf [LINK] Climate Change Vulnerability Index => https://gain-new.crc.nd.edu/ranking/vulnerability [LINK] Global Carbon Atlas => https://globalcarbonatlas.org/emissions/carbon-emissions/ [LINK] Initial National Communication => https://unfccc.int/sites/default/files/resource/South%20Sudan%20INC.pdf [LINK] United National Framework Convention on Climate Change => https://unfccc.int/gcse?q=south%20sudan [LINK] Paris Agreement => https://unfccc.int/gcse?q=south%20sudan [LINK] Kyoto Protocol => https://unfccc.int/kyoto_protocol [LINK] United Nations High Commissioner for Refugees => https://www.unhcr.org/ [LINK] South Sudan: 2022 Regional Refugee Response Plan at a Glance => https://data.unhcr.org/en/documents/details/91425 [LINK] National Communication => https://unfccc.int/sites/default/files/resource/South%20Sudan%20INC.pdf [LINK] South Sudan’s Second Nationally Determined Contribution => https://www.undp.org/sites/g/files/zskgke326/files/migration/ss/South-Sudans-Second-Nationally-Determined-Contribution.pdf [LINK] Ministry of Environment and Forestry => http://www.mef-ssd.org/ [LINK] This Directorate is most relevant to climate change adaptation => https://unfccc.int/sites/default/files/resource/South-Sudan-First-NAP%20.pdf [LINK] National Adaptation Plan => https://unfccc.int/sites/default/files/resource/South-Sudan-First-NAP%20.pdf [LINK] Table 37 of the Second Nationally Determined Contribution => https://www.undp.org/sites/g/files/zskgke326/files/migration/ss/South-Sudans-Second-Nationally-Determined-Contribution.pdf [LINK] National Communication => https://unfccc.int/sites/default/files/resource/South%20Sudan%20INC.pdf [LINK] Ministry of Finance and Economic Planning => https://mofp.gov.ss/ [LINK] Ministry of Environment and Forestry => http://www.mef-ssd.org/ [LINK] UNFCCC => https://unfccc.int/topics/education-youth/national-ace-focal-points [LINK] Second Nationally Determined Contribution => https://www.undp.org/sites/g/files/zskgke326/files/migration/ss/South-Sudans-Second-Nationally-Determined-Contribution.pdf [LINK] First National Adaptation Plan for Climate Change => https://www.undp.org/sites/g/files/zskgke326/files/migration/ss/UNDP_FIRST_NATIONAL_ADAPTATION_PLAN_South_Sudan_Report_FINAL_v1.pdf [LINK] National Adaptation Plan => https://unfccc.int/sites/default/files/resource/South-Sudan-First-NAP%20.pdf [LINK] Ministry of Environment and Forestry => http://www.mef-ssd.org/ [LINK] Second Nationally Determined Contribution => https://www.undp.org/sites/g/files/zskgke326/files/migration/ss/South-Sudans-Second-Nationally-Determined-Contribution.pdf [LINK] Ministry of General Education and Instruction => https://mogei.gov.ss/ [LINK] National Adaptation Plan => https://unfccc.int/sites/default/files/resource/South-Sudan-First-NAP%20.pdf [LINK] Africa Educational Trust => https://www.devex.com/organizations/africa-educational-trust-aet-45979 [LINK] Save the Children => https://www.savethechildren.org/us/where-we-work/africa [LINK] World Vision => https://www.worldvision.org/ [LINK] Transitional Constitution => https://www.constituteproject.org/constitution/South_Sudan_2011.pdf [LINK] National Environment Policy 2015–2025 => https://climatepolicydatabase.org/policies/national-environment-policy-2015-2025 [LINK] First National Adaptation Plan for Climate => https://unfccc.int/sites/default/files/resource/South-Sudan-First-NAP%20.pdf [LINK] Change => https://unfccc.int/sites/default/files/resource/South-Sudan-First-NAP%20.pdf [LINK] National Adaptation Programmes of Action to Climate Change => https://wedocs.unep.org/bitstream/handle/20.500.11822/17757/SouthSudan_NAPA_Nov2016.pdf?sequence=1&isAllowed=y [LINK] Initial National Communication => https://unfccc.int/sites/default/files/resource/South%20Sudan%20INC.pdf [LINK] Second Nationally Determined Contribution => https://www.undp.org/sites/g/files/zskgke326/files/migration/ss/South-Sudans-Second-Nationally-Determined-Contribution.pdf [LINK] National Policy on Food Security => https://mafs.gov.ss/food-security-policy/ [LINK] National Adaptation Plan => https://unfccc.int/sites/default/files/resource/South-Sudan-First-NAP%20.pdf [LINK] Environment Protection Bill => https://www.undp.org/sites/g/files/zskgke326/files/migration/ss/South-Sudans-Second-Nationally-Determined-Contribution.pdf [LINK] The National Policy on Food Security => https://mafs.gov.ss/food-security-policy/ [LINK] Second Nationally Determined Contribution => https://www.undp.org/sites/g/files/zskgke326/files/migration/ss/South-Sudans-Second-Nationally-Determined-Contribution.pdf [LINK] Ministry of Environment and Forestry => http://www.mef-ssd.org/ [LINK] also mentioned among the adaptation strategies for agriculture and fisheries in the Second Nationally Determined Contribution of 2021 => https://www.undp.org/sites/g/files/zskgke326/files/migration/ss/South-Sudans-Second-Nationally-Determined-Contribution.pdf [LINK] a major US$ 9 million initiative was launched => https://www.unep.org/gan/news/press-release/south-sudan-adapts-climate-change-restoring-its-ecosystems#:~:text=19%20April%202023%2C%20Juba%20%E2%80%93%20The,2%20of%20the%2010%20states. [LINK] General Education Act => https://planipolis.iiep.unesco.org/sites/default/files/ressources/general_education_act_2012.pdf [LINK] General Education => https://mogei.gov.ss/super/assets/documents/resources/190802_MoGEI%20General%20Education%20Sector%20Coordination%20Framework%20v12.pdf [LINK] Coordination Framework => https://mogei.gov.ss/super/assets/documents/resources/190802_MoGEI%20General%20Education%20Sector%20Coordination%20Framework%20v12.pdf [LINK] Initial National Communication => https://unfccc.int/sites/default/files/resource/South%20Sudan%20INC.pdf [LINK] included measures to mainstream climate change, including “support communication, education and public awareness programmes on the importance and benefits of conserving biodiversity to citizens and their livelihoods => https://unfccc.int/sites/default/files/resource/South%20Sudan%20INC.pdf [LINK] Girls’ Education Strategy for South Sudan 2015-2017 => https://planipolis.iiep.unesco.org/sites/default/files/ressources/south_sudan_girls_education_strategy.pdf [LINK] National General Education Policy, 2017-2027 => https://planipolis.iiep.unesco.org/en/2018/general-education-strategic-plan-2017-2022-6532 [LINK] General Education Act => https://planipolis.iiep.unesco.org/sites/default/files/ressources/general_education_act_2012.pdf [LINK] was validated => https://www.unesco.org/en/articles/south-sudan-national-higher-education-policy-framework-2021-2025-validated-stakeholdersThe [LINK] Revised National Development Strategy => https://www.undp.org/south-sudan/publications/revised-national-development-strategy-south-sudan-2021-2024 [LINK] National Adaptation Plan => https://unfccc.int/sites/default/files/resource/South-Sudan-First-NAP%20.pdf [LINK] Second Nationally Determined Contribution => https://www.undp.org/sites/g/files/zskgke326/files/migration/ss/South-Sudans-Second-Nationally-Determined-Contribution.pdf [LINK] Initial National Communication => https://unfccc.int/sites/default/files/resource/South%20Sudan%20INC.pdf [LINK] General Education Coordination Framework => https://mogei.gov.ss/super/assets/documents/resources/190802_MoGEI%20General%20Education%20Sector%20Coordination%20Framework%20v12.pdf [LINK] Transitional Constitution => https://www.constituteproject.org/constitution/South_Sudan_2011.pdf [LINK] General Education Act => https://planipolis.iiep.unesco.org/sites/default/files/ressources/general_education_act_2012.pdf [LINK] National Adaptation Plan => https://unfccc.int/sites/default/files/resource/South-Sudan-First-NAP%20.pdf [LINK] Adaptation Fund for South Sudan => https://www.adaptation-fund.org/projects-programmes/ [LINK] Initial National Communication => https://unfccc.int/sites/default/files/resource/South%20Sudan%20INC.pdf [LINK] Ministry of Finance and Economic Planning => https://mofp.gov.ss/ [LINK] Green Climate Fund => https://www.greenclimate.fund/countries/south-sudan#overview [LINK] Second Nationally Determined Contribution => https://www.undp.org/sites/g/files/zskgke326/files/migration/ss/South-Sudans-Second-Nationally-Determined-Contribution.pdf [LINK] Second Nationally Determined Contribution => https://www.undp.org/sites/g/files/zskgke326/files/migration/ss/South-Sudans-Second-Nationally-Determined-Contribution.pdf [LINK] National Curriculum Framework => https://www.curriculumfoundation.org/blog/wp-content/uploads/SS-Curriculum-Framework.pdf [LINK] National Curriculum Framework => https://www.curriculumfoundation.org/blog/wp-content/uploads/SS-Curriculum-Framework.pdf [LINK] Initial National Communication => https://unfccc.int/sites/default/files/resource/South%20Sudan%20INC.pdf [LINK] Ministry of General Education and Instruction => https://mogei.gov.ss/ [LINK] University of Juba => https://uoj.edu.ss/ [LINK] Directorate of Teacher Development and Management Services => https://mogei.gov.ss/directorates [LINK] Initial National Communication => https://unfccc.int/sites/default/files/resource/South%20Sudan%20INC.pdf [LINK] Second Nationally Determined Contribution => https://www.undp.org/sites/g/files/zskgke326/files/migration/ss/South-Sudans-Second-Nationally-Determined-Contribution.pdf [LINK] University of Juba => https://uoj.edu.ss/ [LINK] School of Natural Resources and Environmental Studies => https://uoj.edu.ss/natural-resources-environmental-studies/ [LINK] Initial National Communication => https://unfccc.int/sites/default/files/resource/South%20Sudan%20INC.pdf [LINK] Initial National Communication => https://unfccc.int/sites/default/files/resource/South%20Sudan%20INC.pdf [LINK] Ministry of General Education and Instruction => https://mogei.gov.ss/ [LINK] Policy for Alternative Education Systems => https://www.humanitarianresponse.info/sites/www.humanitarianresponse.info/files/documents/files/AES%20policy%20%2019.6.14.pdf [LINK] Initial National Communication => https://unfccc.int/sites/default/files/resource/South%20Sudan%20INC.pdf [LINK] The same document indicated => https://unfccc.int/sites/default/files/resource/South%20Sudan%20INC.pdf [LINK] Deutsche Gesellschaft für Internationale Zusammenarbeit => https://www.giz.de/de/html/index.html [LINK] German Federal Ministry for Economic Cooperation and Development => https://www.bmz.de/en [LINK] Delegation of the European Union to South Sudan => https://www.eeas.europa.eu/delegations/south-sudan_en?s=121 [LINK] Australian Department of Foreign Affairs and Trade => https://www.dfat.gov.au/ [LINK] The Sudd Institute => https://www.suddinstitute.org/ [LINK] National Adaptation Programmes of Action to Climate Change => https://wedocs.unep.org/bitstream/handle/20.500.11822/17757/SouthSudan_NAPA_Nov2016.pdf?sequence=1&isAllowed=y [LINK] National Environment Policy => https://climatepolicydatabase.org/policies/national-environment-policy-2015-2025 [LINK] Initial National Communication => https://unfccc.int/sites/default/files/resource/South%20Sudan%20INC.pdf [LINK] Second Nationally Determined Contribution => https://www.undp.org/sites/g/files/zskgke326/files/migration/ss/South-Sudans-Second-Nationally-Determined-Contribution.pdf [LINK] National Adaptation Programmes of Action to Climate Change => https://wedocs.unep.org/bitstream/handle/20.500.11822/17757/SouthSudan_NAPA_Nov2016.pdf?sequence=1&isAllowed=y [LINK] Second Nationally Determined Contribution => https://www.undp.org/sites/g/files/zskgke326/files/migration/ss/South-Sudans-Second-Nationally-Determined-Contribution.pdf [LINK] National Adaptation Programmes of Action to Climate Change => https://wedocs.unep.org/bitstream/handle/20.500.11822/17757/SouthSudan_NAPA_Nov2016.pdf?sequence=1&isAllowed=y [LINK] Initial National Communication => https://unfccc.int/sites/default/files/resource/South%20Sudan%20INC.pdf [LINK] National Adaptation Programmes of Action to Climate Change => https://wedocs.unep.org/bitstream/handle/20.500.11822/17757/SouthSudan_NAPA_Nov2016.pdf?sequence=1&isAllowed=y [LINK] Second Nationally Determined Contribution => https://www.undp.org/sites/g/files/zskgke326/files/migration/ss/South-Sudans-Second-Nationally-Determined-Contribution.pdf [LINK] National Environment Policy => https://climatepolicydatabase.org/policies/national-environment-policy-2015-2025 [LINK] National Adaptation Plan => https://unfccc.int/sites/default/files/resource/South-Sudan-First-NAP%20.pdf [LINK] Initial National Contribution => https://unfccc.int/sites/default/files/resource/South%20Sudan%20INC.pdf [LINK] Second Nationally Determined Contribution => https://www.undp.org/sites/g/files/zskgke326/files/migration/ss/South-Sudans-Second-Nationally-Determined-Contribution.pdf [LINK] here => https://mecce.ca/data-platform/indicators/ [LINK] Least Developed Countries => https://mecce.ca/tag/least-developed-countries/ [LINK] Non-Annex 1 => https://mecce.ca/tag/non-annex-1/ CCE Country Profile South Sudan Table of Contents We encourage countries to give input on the profiles to assist us in keeping them accurate and up to date. Please contact the GEM Report (education.profiles(at)unesco.org) or the MECCE Project (mecce.info(at)usask.ca) to give input. The country profiles are also available on the GEM Report’s Profiles Enhancing Education Reviews (PEER) website at education-profiles.org. This profile has been reviewed by country experts. I) Climate change context The Republic of South Sudan is the world’s newest country, created in 2011. Currently, South Sudan has 32 states and a federated governance system. This country profile provides information on South Sudan’s approach to mainstreaming climate change communication and education on a national level and only gives examples of state-level initiatives when relevant and reported in official government communications. According to the World Bank (2020), South Sudan is vulnerable to floods, droughts, and epidemics due to climate change. The country’s Initial National Communication (2018) acknowledges that communication and education are needed to combat climate change in the country; however, these two sectors have not been fully developed in the country. Currently, the country does not have a National Climate Change Policy, but aspirations for climate change mitigation and adaptation are stipulated in different environmental plans such as the First National Adaptation Plan for Climate Change (2021). According to the Climate Change Vulnerability Index, South Sudan is one of the ten most vulnerable countries to climate change, because most of the population is dependent on climate-sensitive sectors for their livelihoods (e.g., agriculture, forestry resources, and fisheries) and it is likely that changes in temperature and rainfall intensity may have long-lasting negative impacts on the already poor health, nutrition, and economic status of the country. According to the Global Carbon Atlas, South Sudan is a low-carbon–emitting country. The 2021 data shows that South Sudan, with a population of 10.75 million people, emits 1.6 tCO2 per person. According to the Initial National Communication (2018), the biggest emitting industries in the country are agriculture (74%), waste (11%), land use, land-use change, and forestry activities (8%), and energy. South Sudan is part of the United National Framework Convention on Climate Change (UNFCCC) as a Non-Annex I country. The country has also signed (2016) and ratified (2021) the Paris Agreement. South Sudan is not a party to the Kyoto Protocol. The United Nations High Commissioner for Refugees highlighted in the report South Sudan: 2022 Regional Refugee Response Plan at a Glance (2022) that in South Sudan more than 8.9 million people need humanitarian assistance because of ongoing internal conflicts. By the time this profile was created, approximately 5 million children, women, and men had received humanitarian help. In addition, over 320,200 children in the country were supported with access to education by different partners; more than half of these partners were South Sudanese non-governmental organizations. II) Relevant government agencies There are different government ministries, departments, and agencies involved in issues of climate change in South Sudan. However, many do not have an online presence or available websites and are only known because they are mentioned in official documents such as the National Communication (2018) and South Sudan’s Second Nationally Determined Contribution (2021). The latter document indicates the administrative bodies responsible for climate change. First, the Environmental Protection Bill empowers the Ministry of Environment and Forestry to act as a lead institution for implementing all policies related to the environment, including climate change, biodiversity, air and water pollution, and monitoring land-use patterns, to determine their impact on the quality and quantity of natural resources. The Ministry is also the technical and operational focal point for international environmental conventions and treaties. The Ministry has several important Directorates nested within it that are relevant to formulating and implementing South Sudan’s response to climate change. The Directorate of Climate Change and Meteorology develops and implements programmes to address climate change issues and coordinates the implementation of South Sudan’s obligations under the UNFCCC. This Directorate is most relevant to climate change adaptation and is mandated to 1) undertake institutional capacity development; 2) strengthen partnerships and collaborations with all national and subnational stakeholders to address climate change; 3) develop national response strategies to climate change; and 4) strengthen the national capacity of meteorological services. The Directorate of Environmental Planning and Sustainable Development is responsible for 1) undertaking capacity development; 2) developing the National Environmental Strategic Plan; 3) undertaking research and development; 4) preparing the State of the Environment in South Sudan reports; 5) strengthening partnerships and collaboration with stakeholders, 6) preparing the National Environmental Management Action Plan for South Sudan; 7) coordinating South Sudan’s multilateral environmental agreements; and 8) preparing the budget for the Ministry. The Directorate of Environmental Education and Information comprises the Department of Information and the Department of Education. These departments are responsible for advocacy, awareness raising, and education and training, and will have roles in the National Adaptation Plan (2021) process. The Ministry of Electricity and Dams is the regulatory body for the power sector and is responsible for the development of electricity sector policies and regulations in South Sudan. This Ministry looks after the implementation of plans, strategies, and projects for electricity generation, distribution, and transmission and dams for irrigation. The South Sudan Electricity Corporation is the only electricity utility, responsible for the generation, transmission, distribution, and sale of electrical energy to consumers in Juba, Malakal, and Wau. The South Sudan Electricity Corporation, an implementing body of the Ministry of Electricity and Dams, is responsible for the execution of the Ministry’s policies and strategies. The Ministry of Water Resources and Irrigation is responsible for water resource management in South Sudan, looking after the management of rivers, watersheds, and the supply of water. The Ministry of Transport is responsible for overall policy and regulation of the transport sector, as well as the administration of all modes of transportation: road, rail, air, and river. The South Sudan Meteorological Department operates under the Ministry of Transport (as part of the South Sudan Civil Aviation Authority) to provide weather-related and aeronautical information for air navigation. The mandate of the Ministry of Wildlife Conservation and Tourism is to protect areas in South Sudan (national parks and game reserves). This Ministry protects, conserves, and manages these areas through the South Sudan Wildlife Service. The Ministry of Agriculture and Food Security is responsible for enhancing agricultural productivity with the aim of improving food security, driving economic growth, and facilitating and encouraging sustainable development for improved livelihoods. The Ministry of Livestock and Fisheries is responsible for policies for livestock and fisheries development. The Ministry’s roles include preparing and enforcing regulations and guidelines related to livestock disease tracking and control and ensuring the safety of food animals. Among the other ministries mentioned in the document are the Ministry of General Education and Instruction; the Ministry of Gender, Child and Social Welfare; the Ministry of Justice and Constitutional Affairs; the Ministry of Defence and Veteran Affairs; The Ministry of Roads and Bridges; The Ministry of Housing, Land and Physical Planning; the National Bureau of Statistics; the Ministry of Petroleum; the Ministry of Mining; the South Sudan Land Commission; the Ministry of Interior; the Ministry of Trade and Industry; the Ministry of Health; and the Ministry of Humanitarian Affairs and Disaster Management. The latter also monitors, assesses, updates, and disseminates disaster-related information to the country and various stakeholders. This includes promoting a culture of disaster awareness and building the capacity for disaster risk reduction at all levels of government. The Ministry has been undertaking a climate change vulnerability assessment and responding to climatic disasters such as flooding in South Sudan, together with international organizations and state governments, making it a significant stakeholder in the National Adaptation Plan processes. Many of those ministries will have specific competencies and responsibilities in the implementation of the Nationally Determined Contributions, as detailed in Table 37 of the Second Nationally Determined Contribution (p. 140). According to the country’s National Communication (2018), the Ministry of Finance and Economic Planning and the Ministry of Commerce, Trade and Supplies provide allocations for disasters and emergencies in the country. South Sudan, under the Ministry of Environment and Forestry, has a National Environmental Management Authority, which is a technical entity guiding the country’s environmental policy. According to the UNFCCC, the Ministry of Environment and Forestry is the ACE Focal Point for South Sudan. The South Sudan Meteorological Service (SSMS), which was created in 2011, is responsible for weather forecasts. The SSMS has major institutional and technological challenges and is severely under-resourced to carry out its mandate. The Second Nationally Determined Contribution (2021) also mentioned that “a separate environmental authority/department, which will be responsible for the coordination and harmonization of NDC activities with all other relevant ministries, will be created within the Ministry of Environment and Forestry” (p. 139). The Climate Change Working Group (CCWG) was established in 2019, and according to the First National Adaptation Plan for Climate Change (2021) is “[…] the essential stakeholder body and mechanism for ensuring the technical review of proposals…and alignment with national priorities and policies” (p. 26). The network provides a forum for approximately 80 members from line ministries, development partners, non-governmental organizations, research and academic institutions, and private sector stakeholders to actively participate, exchange ideas, and discuss lessons learned and best practices on how to improve their work in response to climate change. The Department of Climate Change, within the Ministry of Environment and Forestry, serves as the secretariat and chair of the CCWG. The latter will also have representatives of the Community-Based Organization and Non-Governmental Organization Advisory Committee and Forum and the Private Sector Advisory Committee and Forum. However, the roles and responsibilities of the CCWG, with respect to the National Adaptation Plan, have yet to be defined and formalized. The Government of South Sudan is also in the process of formalizing thematic working groups to formulate and implement the technical aspects of the National Adaptation Plan (2021). The Ministry of Environment and Forestry proposed the establishment of the Climate Change Finance Inter-Ministerial Steering Committee during the process of establishing the institutional arrangements for the National Designated Authority and the no-objection procedure. The Inter-Ministerial Steering Committee coordinates matters related to the financing of climate change projects and programmes. Currently, the Committee does not exist, but in the short term, the Government of South Sudan will prioritize establishing and capacitating the Committee. Education and communication According to South Sudan’s Second Nationally Determined Contribution (2021), the Ministry of General Education and Instruction is mandated to develop policies and regulations to provide basic education to all children, eradicate illiteracy, improve the status of women, and provide equitable access to learning opportunities for all South Sudanese people. The Ministry of General Education and Instruction is also listed among the implementing entities across sectors in the following terms “[t]he Ministry of General Education and Instruction will support other ministries in creating awareness around climate change and capacity-building of various stakeholders, including government institutions and local communities.” (p. 141) The National Adaptation Plan (2021) highlights the role that the Ministry of Gender, Child and Social Welfare will have in the National Adaptation Plan. The Ministry has five directorates: Gender, Child Welfare, Social Welfare, Administration, and Research and Planning. The Directorate of Gender will be an important stakeholder in the mainstreaming of gender into the South Sudan National Adaptation Plan. Specific roles for the Ministry include 1) coordinating with the Department of Climate Change and academic and research institutions to develop a research programme focusing on socially differentiated impacts of climate change, including gender-differentiated impacts; 2) providing information to support decisions for government and non-government stakeholders based on research findings; and 3) providing capacity development programmes and leadership training on gender and climate change issues at the request of the Department of Climate Change. Key non-governmental organizations that collaborate with the Government of South Sudan in developing the country’s basic education systems include the following: Africa Educational Trust, Save the Children, and World Vision. There is also the Ministry of Higher Education, Science and Technology, which is responsible for post-school training, tertiary education, and innovation initiatives. The Ministry of Information, Communication, Technology and Postal Services is responsible for the country’s communication and information initiatives. However, because of the lack of online presence of many government ministries, information on their precise roles is seldom available in the public domain. III) Relevant laws, policies, and plans South Sudan operates under a Transitional Constitution (2011) developed when the country gained independence from Sudan. Section 41 of the Constitution highlights fundamental objectives and guiding principles linked to the environment and mandates every citizen of the country to protect the environment and reduce pollution. The country’s National Environment Policy 2015–2025 (2015) is the key policy framework in implementing climate change actions by mandating relevant government agencies to protect the environment through activities such as waste management and green energy transition. The policy calls for 1) the development of a national strategy for climate change adaptation and mitigation; 2) the formulation of the climate change policy; and 3) increasing the country’s efforts to reduce communities’ vulnerability to climate variability and change. The First National Adaptation Plan for Climate Change (2021) is the key implementing blueprint for the country’s climate change adaptation efforts in light of the many problems South Sudan faces, such as drought and famine. In 2016, the country adopted the National Adaptation Programmes of Action to Climate Change, which focus on the environment, water resources, agriculture, disaster risk reduction, and policy and institutional framework; however, it has no specific say on climate change education and communication. After joining the UNFCCC in May 2014, the new nation launched diverse initiatives to meet its climate change–related obligations and commitments and prepared a National Adaptation Programme of Action (NAPA) submitted to the UNFCCC in February 2017. South Sudan’s NAPA identified five priority areas for effective climate change adaptation: 1) environment; 2) water resources; 3) agriculture; 4) disaster risk reduction; and 5) policy and institutional framework. In 2015, South Sudan submitted its Intended Nationally Determined Contribution to the UNFCCC and in 2018, its Initial National Communication. The Initial National Communication identified priorities, recommended mitigation and adaptation measures, and provided information on how to integrate these measures into national development plans. The process of developing the Initial National Communication included consultations with representatives from the government, academia, the private sector, and non-governmental organizations. In addition, South Sudan developed a Second Nationally Determined Contribution in November 2021 that captured adaptation actions that will be implemented for the period of 2020–2030. Efforts to integrate adaptation in development planning processes are underway; adaptation is being integrated into the National Policy on Food Security and the Disaster Risk Management Policy (DRMP), both of which are currently under development. The National Policy on Food Security identifies that adopting drought- and flood-resistant seed varieties is a promising strategy to strengthen adaptive capacity in the country. The draft of the Policy also includes measures to address flood risks. The country’s National Adaptation Plan (2021) indicates that the priority areas for adaptation are agriculture and forestry, livestock, health, water, and disaster risk management. The Environment Protection Bill was developed to provide a legal framework to cover all matters and concerns related to the environment in South Sudan. The National Policy on Food Security recognizes climate change and natural disasters as threats to food security. The Policy aims to implement measures to mitigate the adverse impacts of climate change on food security in the medium and long term. Its key objectives are to 1) understand the likely impacts of climate change on the resilience of key crops, agroforestry, and tree species; 2) enhance the adaptive capacity of communities in drought- and flood-prone areas; and 3) support measures to protect vulnerable communities against diseases and pest outbreaks related to climate change. Some of the implementation strategies that are proposed as part of this policy are to 1) collaborate with the Ministry of Environment and Forestry to identify key activities responding to immediate needs to adapt to climate change; 2) support and promote the development of intensive agriculture and diversified crops adapted to extreme climate risks; 3) map and intensify research on the crops and livestock that are most adapted to changing climatic conditions in different agroecological zones; and 4) prevent water, soil, and air pollution from agrochemicals. South Sudan developed its Second Nationally Determined Contribution in November 2021 and has captured adaptation actions that will be implemented for the period of 2020–2030. Notably, the document mentions different strategies for gender inclusion, including the following highlights: “Integrate a gender perspective into national level climate change policies and strategies. South Sudan will target 35% representation of women in decision-making related to climate change—as per the Revitalised Agreement on the Resolution of the Conflict in the Republic of South Sudan. “ The Ministry of Environment and Forestry has nominated a gender focal point. Other strategies include, “engaging with men and women to build adaptation plans by utilizing their Indigenous knowledge.” This particularly involves working with women in community-based adaptation planning, using their skills and knowledge on natural resource management, and ensuring that the burdens and opportunities created by climate change mitigation and adaptation interventions are equitable. The strategy will also involve strengthening the adaptive capacity of communities using a gender and human rights approach, making information, training, and technologies for climate change adaptation and mitigation accessible and relevant to all stakeholders. The South Sudan Fisheries Policy highlights that the country will conduct research and develop a monitoring and reporting framework to assess the impacts of climate change on fisheries. This is also mentioned among the adaptation strategies for agriculture and fisheries in the Second Nationally Determined Contribution of 2021. In April 2023, a major US$ 9 million initiative was launched to help communities adapt to climate change by strengthening climate early warning systems and restoring the country’s ecosystems in 2 of the 10 states. Over the course of five years, the project will strengthen the country’s climate resilience through several initiatives, one being the establishment of a Climate Change Centre at the University of Juba. The General Education Act (2012) stipulates that one of the aims of education in South Sudan should be promoting environmental awareness. The General Education Coordination Framework (2017) mandates relevant educational authorities to develop policies and plans that foster Environmental Education. No further information was available for this section. According to South Sudan Initial National Communication (2018), the National Environment Policy (2013) included measures to mainstream climate change, including “support communication, education and public awareness programmes on the importance and benefits of conserving biodiversity to citizens and their livelihoods” (p. 76). The Girls’ Education Strategy for South Sudan 2015-2017 (2015) guarantees that all the states that are part of the country commit to advancing gender equity in the education system by working together to overcome barriers at the household, school, and community levels. The Strategy also outlines the importance of training teachers in gender equality issues. The National General Education Policy, 2017-2027 (2017) is a direct result of the General Education Act (2012) and it aims to strengthen the education system and support students to gain the knowledge, skills, and behaviours needed for success in life and work. The Policy aims to contribute to helping the country make the transition from an oil-dependent economy to a resilient knowledge-based economy. It also presents cross-cutting educational issues, one being Environmental Education. The Policy highlights that the government will collaborate with the Ministry responsible for the Environment to “[r]aise awareness of the public about the effects and impacts of climate change and their role in combating climate change.” (p.68). Lastly, it outlines that the education system aims to produce environmentally responsible citizens, who are 1) committed to sustainable development; 2) aware of the importance of sustainability; and 3) appreciative of collaborative work to preserve nature for present and future people. In 2021, the Ministry of Higher Education, Sciences and Technology presented the Higher Education Policy Framework 2021-2025 (2021) which aims to ensure quality education, training, and research in an accessible, relevant, and inclusive way. Moreover, it seeks to guarantee that higher education in the country works as a support to build a peaceful society that fosters sustainable development. The Policy Framework was validated by government officials, higher education institutions, and development practitioners. The Revised National Development Strategy (2021) was developed to situate the country’s work towards the implementation of the 2030 Agenda for Sustainable Development. The priorities for development presented in the strategy are mainly linked to health, education, and food security. The document also includes the objective of strengthening the human capital in South Sudan by investing in teacher education and training curricula. Finally, the Strategy calls for collaboration between the government and civil society to respond to the threats caused by climate change by co-developing plans and policies that foster environmental governance in the country. The National Adaptation Plan (2021) lists “increase knowledge of climate change and environmental issues through a national awareness-raising campaign and inclusion in school curricula” (p. 98) and “Promote climate health education in school curricula” (p. 103) among their goals. The Second Nationally Determined Contribution (2021) states that South Sudan plans to carry out the following interventions: 1) develop climate-change awareness programmes to disseminate information to the wider public; 2) update school curricula to include climate change, environmental management, and other relevant topics to increase awareness among youth; and 3) use the capacities of universities and research institutions, such as the Sudd Institute, Yei Agricultural Research Centre, Palataka Agricultural Research Centre, and Halima Agricultural Research Centre, to support the government in carrying out research and developing and implementing capacity-building plans at national, state, and county levels. IV) Terminology used for climate communication and education Most of the official documents that report climate change actions do not use the term ‘climate change education.’ For example, in the country’s Initial National Communication (2018) there is no specific mention of education or communication in relation to climate change. The country’s General Education Coordination Framework (2017) also makes no mention of climate or climate change in its stipulations. However, legal frameworks such as the Transitional Constitution (2011) and the General Education Act (2012) allude to ‘Environmental Education,’ a term that could be connected to climate change education. Key documents such as the Initial National Communication or the National Adaptation Plan (2021) reference public awareness but not public participation and public access to information. V) Budget for climate communication and education Currently, there are no specific projects and programmes that are part of the Adaptation Fund for South Sudan. According to The Initial National Communication (2018), the Ministry of Finance and Economic Planning and the Ministry of Commerce, Trade and Supplies could mobilize funds for climate change adaptation in the country. Nevertheless, at the time of this review, the Ministries do not have a specific budget allocated to climate change. The Green Climate Fund supports climate change readiness efforts in South Sudan; however, the actual expenditure on these efforts is not available. At the national level, South Sudan has earmarked US$ 19,104,900 for projects in biodiversity, climate change, and land degradation. However, many climate change efforts are implemented at the regional level of Eastern Africa. According to the Second Nationally Determined Contribution (2021), the Government of South Sudan has estimated that the country will require financing worth US$ 100 billion to make the country resilient over the coming decades. In order to achieve the targets set within the Second Nationally Determined Contribution, initial estimates suggest that South Sudan will require US$ 376.3 million to implement adaptation actions in the sectors of agriculture, livestock and fisheries; infrastructure; forests; biodiversity, ecosystem and sustainable wetland management; water; tourism and recreation; health; and disaster risk management. For climate mitigation, a total of US$ 10 million is required for a period of 10 years for greenhouse gas reduction in the agriculture, livestock and fisheries; forestry; electricity; waste; infrastructure (construction and buildings); transport; and tourism and recreation sectors. While education related to climate change is not specifically mentioned, the detailed financing requirements of the Second Nationally Determined Contribution (2021) mentioned the need for US$ 5.5 million to raise awareness and build capacity for forest conservation and Reducing Emissions from Deforestation and Forest Degradation (REDD+). I) Climate change in pre-primary, primary, and secondary education South Sudan’s National Curriculum Framework (2014) designates the environment as one of the themes of the curriculum. In this regard, the National Curriculum Framework aims to produce “environmentally responsible members of society” (p. 5) who will be able to do the following: Commit to sustainable forms of development; Be aware of the fragility of the environment and the importance of environmental sustainability to life and prosperity; and Appreciate the need for everyone to work together to preserve the environment for the common good and for future generations. However, for all levels of basic education (pre-primary, primary, and secondary) there is no particular focus on climate change in the National Curriculum Framework. For pre-primary, a learning area on ‘environment’ is included. At the primary level, no specific learning concerning the environment is included in the framework. Neither lower nor upper levels of secondary education include the environment as one of the learning areas. Nevertheless, the National Curriculum Framework has identified ‘environmental awareness’ and ‘sustainability’ as cross-cutting issues in the framework. The Initial National Communication (2018) makes specific proposals to integrate climate change into the country’s education systems; for example, at the primary level, natural study and agriculture are proposed as an entry point, while at the secondary level, integrating climate change is proposed through the introduction of content that makes learners aware of the need to develop climate adaptation and mitigation capacities for their country. II) Climate change in teacher training and teacher resources The Ministry of General Education and Instruction is responsible for teacher training and teaching resources in South Sudan. Teacher training is delivered by three Teacher Training Institutes operating in the country and at universities like the University of Juba. The Ministry of General Education and Instruction works with a Directorate of Teacher Development and Management Services that is responsible for teacher training, professional development, and ethical conduct. In 2021, South Sudan introduced the Qualified Teacher Status Curriculum, which guides both in-service and pre-service teacher training. The Initial National Communication (2018) indicated that “teachers ought to be equipped with knowledge about climate change so that they are able to teach a curriculum that integrates climate change across all subjects taught at schools in South Sudan” (p. 239). One strategy for adaptation mentioned in the Second Nationally Determined Contribution (2021) is to establish herder institutions to train and build the capacity of herders. South Sudan will build the capacity of pastoralists to promote the adoption of climate-smart livestock farming and community-managed disaster risk reduction measures. Progress on this objective is evident through the implementation of a “pastoral livelihoods and education project” (p. 76) in the Lakes states, although it is unclear if this project had a focus on climate change. Similarly for fisheries, the document mentions “Increase awareness of communities in the fisheries supply chain on climate change and risk management” (p. 77) by enhancing the awareness of communities on climate change through workshops, training modules, and by providing services such as early warning systems. However, this project is yet to be implemented. III) Climate change in higher education The Ministry of Higher Education, Science and Technology has the overall mandate over tertiary education in South Sudan. The country’s oldest and biggest university, the University of Juba, houses the School of Natural Resources and Environmental Studies, which offers a Bachelor of Science in Environmental Studies. The Initial National Communication (2018) recognizes the important role of higher education in climate change actions in South Sudan. Particularly, higher education institutions have been identified as key stakeholders in driving climate change adaptation plans through research and innovation. However, no other higher education institutions or research centres in the country include climate change–related content. According to the Initial National Communication (2018), the most active institutions engaged in scientific research are the three major national universities in Juba, Bahr el Ghazal, and Upper Nile, and to a lesser extent, the Dr. John Garang Memorial University of Science and Technology, located in Bor. The three main universities have medical schools and courses in veterinary science, environmental studies, natural resource management, architecture, and geology. IV) Climate change in training and adult learning The Ministry of General Education and Instruction is responsible for out-of-school training programmes and adult learning in South Sudan through the country’s Policy for Alternative Education Systems (2019). However, the policy does not have any focus on climate change or the environment in its objectives. The country’s Initial National Communication (2018) indicated that it is particularly difficult to provide adult learning in South Sudan due to the ongoing armed conflict that draws adults into forced dislocation. The same document indicated that Deutsche Gesellschaft für Internationale Zusammenarbeit (GIZ) is supporting the Ministry of Agriculture and Food Security to implement a programme on food security and develop agricultural markets in South Sudan. The project complements its main activities with awareness-raising and education campaigns on improved hygiene, food storage, and nutritious food preparation. GIZ is running the project in seven of South Sudan’s states on behalf of the German Federal Ministry for Economic Cooperation and Development. Co-financing is provided by the Delegation of the European Union to South Sudan and the Australian Department of Foreign Affairs and Trade. The Sudd Institute is a private and independent research organization established in 2012. The Institute undertakes and facilitates research and training to inform public policy and practice, create opportunities for discussion and debate, and improve analytical capacity in South Sudan. The Institute has carried out several research studies on climate change and other topics; it offers high-quality services, has adequate means, and has developed research capacity in many areas of relevance to South Sudan. I) Climate change and public awareness South Sudan has identified public awareness as one of the driving factors for climate change adaptation in the country. One of the objectives of the National Adaptation Programmes of Action to Climate Change (2016) is to raise public awareness so that citizens can take action toward climate change adaptation. The National Environment Policy (2015) also aims to create public awareness regarding the protection of the environment and provide a basis for creating environment protection and management policies, laws, and guidelines. The country’s Initial National Communication (2018) indicated the following: “Climate is a complex concept and raising public awareness of the basic science, its uncertainties and the risks it poses is vital so that the public can engage in a debate about the actions needed to combat climate change and to reduce its future risks. Therefore, the country designates education, training and public awareness on climate change as an essential component of its action on climate change. “ To translate the aspirations of public awareness of climate change into actions, the country’s Second Nationally Determined Contribution (2021), while recognizing the need to increase the awareness of individuals, government institutions, communities, and other stakeholders on climate change, suggested that stakeholders in South Sudan create deliberate measures that would make people aware of climate change issues. Such measures would include climate change campaigns and educational initiatives on climate change. Among the possible interventions to increase awareness of climate change, the document considers the example of preventing further destruction of forests: South Sudan could raise awareness among different stakeholders, such as local communities and government institutions, regarding climate change and the role of forests in mitigating the impacts of climate change. To increase awareness and build capacity of key stakeholders, South Sudan plans to organize interactive and informative talks on radio, television, and at clubs and schools to spread awareness among youth. II) Climate change and public access to information Public access to information on climate change issues is mentioned in most South Sudan’s official documents. For example, the 2016 National Adaptation Programmes of Action to Climate Change emphasized a need for the South Sudanese people to have access to weather information such as early warnings. However, there is no explicit or expressed need for the public to access information that would support them to make informed decisions about fighting climate change. The country’s Second Nationally Determined Contribution (2021) expressed a need for the country to develop digital information hubs to provide farmers with climate-related information. The same need is also expressed in the National Adaptation Programmes of Action to Climate Change (2016). III) Climate change and public participation Climate change actions, especially adaptation efforts in South Sudan, have fostered public participation, particularly in climate change discussions and decision-making. As reported in the country’s Initial National Communication (2018), South Sudan’s climate change adaptation activities have included community consultation processes, stakeholder engagement, and advisory groups. The National Communication reported that the development of the National Adaptation Programmes of Action to Climate Change in 2016 involved public participation that brought together stakeholders, such as policymakers and farmers, to deliberate actions needed for climate change adaptation in South Sudan. The Second Nationally Determined Contribution (2021) highlighted that South Sudan intends to actualize the National Environment Policy (2015) on public participation in climate change efforts. However, information on the efforts required to achieve this objective are not easily available. The National Adaptation Plan (2021) indicates that because the Climate Change Working Group and Technical Working Groups are composed mainly of government officials, effective mechanisms to engage non-government stakeholders should be established to ensure that they are meaningfully engaged in the planning and implementation of South Sudan’s adaptation response. To facilitate this engagement, over the short term (2020–2022) the Plan suggests establishing two engagement mechanisms: 1) A Community-Based Organization and Non-Governmental Organization Advisory Committee and Forum. The Advisory Committee will consist of a fixed number of representatives from various organizations who will provide input to the National Adaptation Plan process. A larger forum will invite membership from international, national, and subnational organizations and will provide an arena for sharing knowledge and experiences to ensure representation of the whole society, coordinate action, and establish synergistic partnerships between members; and 2) A Private Sector Advisory Committee and Forum. I) Country monitoring The country’s Initial National Contribution (2018) expressed a need for the country to develop a Monitoring, Reporting, and Verification system for climate change. This system would ensure that information on adaptation and mitigation is put together for informed decisions about climate change. However, information is only available for the plans that the country intends to embark on for climate change. The Second Nationally Determined Contribution (2021) highlights that South Sudan will focus on building the capacity of institutions to conduct baseline surveys to record and monitor changes in environmental pollution, biodiversity loss, and natural resources management. Increasing awareness and knowledge among communities regarding climate change and environmental concerns will also be a key focus area. II) MECCE Project Monitoring The Monitoring and Evaluating Climate Communication and Education (MECCE) Project has produced a set of global indicators to support monitoring, evaluation, and reporting of country progress on CCE. The indicators can be visualized and analyzed here. This profile was reviewed by: Adane Kebede, Project Manager, Horn of Africa Regional Environment Centre and Network Cookie Consent We use cookies to improve your experience on our site. By using our site, you consent to cookies. This website uses cookies Websites store cookies to enhance functionality and personalise your experience. You can manage your preferences, but blocking some cookies may impact site performance and services. Essential cookies enable basic functions and are necessary for the proper function of the website.

[LINK] Read more » => https://archive.doingbusiness.org/en/reports/case-studies/2014/enforcing-contracts [LINK] Read more » => https://archive.doingbusiness.org/en/reports/case-studies/2008/contract-enforcement-reform-in-tonga Enforcing contracts: How judicial efficiency supports freedom of contract Freedom of contract is the power of contracting parties to freely determine the content of their agreement without interference from the government or from other individuals. Efficient contract enforcement promotes investment by influencing the decisions of economic actors. By promoting investment, good judicial institutions can also contribute to economic growth and development. This case study explores how freedom of contract is regulated in a sample of 34 economies belonging to different regions and income groups. It also looks at judicial efficiency in contract resolution in the same 34 economies, using data for the enforcing contracts indicators as a proxy for judicial efficiency. Enforcing contracts: Measuring good practices in the judiciary Doing Business 2016 introduces an important change in methodology for the enforcing contracts indicators. While it continues to measure the time and cost to resolve a standardized commercial dispute, it now also tests whether each economy has adopted a series of good practices that promote quality and efficiency in the commercial court system. This case study discusses many of these good practices and concludes that economies with more judicial good practices in place tend to have faster and less costly contract enforcement. Fair, speedy trials are essential for small enterprises embroiled in disputes. If business disputes take months or even years for courts to resolve, small firms might not have the financial strength to stay in business that long, regardless of trial outcomes. Though small and medium-size enterprises usually try to avoid going to trial, effective contract enforcement systems matter for them. Efficient courts and enforcement reduce informality, improve access to credit and increase trade. Tonga: Enforcing contracts quickly, with help from the neighbors The efficiency of contract enforcement was especially poor in Tonga: it ranked 126 of 175 countries. What could be done? Bringing technology to litigation was the suggested answer. And it worked. Regional integration efforts such as the accession process of the European Union can help drive reforms in business regulation. This has been the case in FYR Macedonia, which launched a comprehensive reform agenda after applying for EU membership. Its reform agenda has been driven largely by requirements to ensure that the country’s laws are in line with the EU legal framework. Equally important has been the desire to attract investment and develop business activity to create jobs and achieve economic growth. Rachid Mohammed Rachid, Minister of Trade and Industry, describes his experience as a member of the new economic reform team appointed in 2004 by President Mubarak. The team was tasked with reviving the Egyptian economy to achieve economic growth levels of 6 percent, provide employment opportunities to the 650,000 new entrants to the job market and double both the foreign direct investment inflows and total trade through more integration into the world economy. A low ranking in the ease of contract enforcement in Doing Business in 2006—Creating Jobs prompted Tonga’s government to seek remedial action. In this Smart Lesson, Anthony D. Ford, Chief Justice of the Kingdom of Tonga, describes the range of activist measures—in particular, the introduction of electronic case management and mediation—that were instrumental in drastically improving the legal process. Publishing comparative data on the ease of doing business across various states in Mexico inspired many local governments to introduce swift reforms. The Doing Business in Mexico study proved to governors and mayors that they can improve competitiveness and create more jobs with simple reforms. [LINK] Reports => https://archive.doingbusiness.org/en/reports [LINK] Case Studies => https://archive.doingbusiness.org/en/reports/case-studies [LINK] Case Studies => https://archive.doingbusiness.org/en/reports/case-studies/economy [LINK] Global => https://archive.doingbusiness.org/en/reports/global-reports/doing-business-2018 [LINK] Regional => https://archive.doingbusiness.org/en/reports/regional-reports [LINK] Subnational => https://subnational.doingbusiness.org/en/reports/subnational-reports [LINK] Thematic => https://archive.doingbusiness.org/en/reports/thematic-reports [LINK] Case Studies => https://archive.doingbusiness.org/en/reports/case-studies [LINK] Read more » => https://archive.doingbusiness.org/en/reports/case-studies/2018/sab [LINK] Read more » => https://archive.doingbusiness.org/en/reports/case-studies/2018/dwcp [LINK] Read more » => https://archive.doingbusiness.org/en/reports/case-studies/2018/rp [LINK] Read more » => 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https://archive.doingbusiness.org/en/reports/case-studies/2017/gc-legal-rights [LINK] Read more » => https://archive.doingbusiness.org/en/reports/case-studies/2017/pmi [LINK] Read more » => https://archive.doingbusiness.org/en/reports/case-studies/2017/pt [LINK] Read more » => https://archive.doingbusiness.org/en/reports/case-studies/2017/tab [LINK] Read more » => https://archive.doingbusiness.org/en/reports/case-studies/2014/trade-facilitation [LINK] Read more » => https://archive.doingbusiness.org/en/reports/case-studies/2014/getting-credit [LINK] Read more » => https://archive.doingbusiness.org/en/reports/case-studies/2014/paying-taxes [LINK] Read more » => https://archive.doingbusiness.org/en/reports/case-studies/2014/protecting-minority-investors [LINK] Read more » => https://archive.doingbusiness.org/en/reports/case-studies/2014/registering-property [LINK] Read more » => https://archive.doingbusiness.org/en/reports/case-studies/2014/resolving-insolvency [LINK] Read more » => 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» => https://archive.doingbusiness.org/en/reports/case-studies/2013/improving-court-efficiency [LINK] Read more » => https://archive.doingbusiness.org/en/reports/case-studies/2013/tackling-high-electricity-connection-costs [LINK] Read more » => https://archive.doingbusiness.org/en/reports/case-studies/2013/what-role-should-risk-based-inspections-play-in-construction [LINK] Read more » => https://archive.doingbusiness.org/en/reports/case-studies/2013/why-are-minimum-capital-requirements-a-concern-for-entrepreneurs [LINK] Read more » => https://archive.doingbusiness.org/en/reports/case-studies/2012/does-doing-business-matter-for-foreign-direct-investment [LINK] Read more » => https://archive.doingbusiness.org/en/reports/case-studies/2012/fostering-prosperity-by-promoting-entrepreneurship-in-rwanda [LINK] Read more » => https://archive.doingbusiness.org/en/reports/case-studies/2012/how-transparent-is-business-regulation-around-the-world [LINK] Read more » => https://archive.doingbusiness.org/en/reports/case-studies/2012/maintaining-a-reform-state-of-mind-in-latvia [LINK] Read more » => https://archive.doingbusiness.org/en/reports/case-studies/2012/sharing-goals-and-experience-in-apec-economies [LINK] Read more » => https://archive.doingbusiness.org/en/reports/case-studies/2012/sustaining-reforms-over-time-in-colombia [LINK] Read more » => https://archive.doingbusiness.org/en/reports/case-studies/2007/adding-a-million-taxpayers-in-egypt [LINK] Read more » => https://archive.doingbusiness.org/en/reports/case-studies/2007/reforming-the-credit-bureau-laws-in-panama [LINK] Read more » => https://archive.doingbusiness.org/en/reports/case-studies/2007/land-administration-reforms-in-georgia [LINK] Read more » => https://archive.doingbusiness.org/en/reports/case-studies/2007/licensing-activities-in-georgia [LINK] Read more » => https://archive.doingbusiness.org/en/reports/case-studies/2007/bankruptcy-reform-in-serbia [LINK] Read more » => 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https://archive.doingbusiness.org/en/reports/case-studies/2009/cross-border-trading-reforms-in-post-war-serbia [LINK] Read more » => https://archive.doingbusiness.org/en/reports/case-studies/2009/finance-for-all-in-bolivia [LINK] Read more » => https://archive.doingbusiness.org/en/reports/case-studies/2009/insolvency-proceedings-in-chile [LINK] Read more » => https://archive.doingbusiness.org/en/reports/case-studies/2009/insolvency-process-in-tunisia [LINK] Read more » => https://archive.doingbusiness.org/en/reports/case-studies/2009/legal-reform-in-albania [LINK] Read more » => https://archive.doingbusiness.org/en/reports/case-studies/2009/property-reform-in-belarus [LINK] Read more » => https://archive.doingbusiness.org/en/reports/case-studies/2009/property-rights-law-reform-in-china [LINK] Read more » => https://archive.doingbusiness.org/en/reports/case-studies/2009/starting-a-business-in-yemen [LINK] Read more » => 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https://archive.doingbusiness.org/en/reports/case-studies/smart-lessons/drastic-improvement-for-the-courts-in-tonga [LINK] Read more » => https://archive.doingbusiness.org/en/reports/case-studies/smart-lessons/entrepreneurship-around-the-world [LINK] Read more » => https://archive.doingbusiness.org/en/reports/case-studies/smart-lessons/establishing-a-sound-credit-reporting-system [LINK] Read more » => https://archive.doingbusiness.org/en/reports/case-studies/smart-lessons/establishment-of-commercial-courts-in-ghana [LINK] Read more » => https://archive.doingbusiness.org/en/reports/case-studies/smart-lessons/modernizing-italy-bankruptcy-law [LINK] Read more » => https://archive.doingbusiness.org/en/reports/case-studies/smart-lessons/one-stop-shopping-in-portugal [LINK] Read more » => https://archive.doingbusiness.org/en/reports/case-studies/smart-lessons/property-registration-reform-in-egypt [LINK] Read more » => https://archive.doingbusiness.org/en/reports/case-studies/smart-lessons/taking-on-the-bailiff-monopoly-in-poland [LINK] Read more » => https://archive.doingbusiness.org/en/reports/case-studies/subnational/connecting-to-water-and-sewerage-in-mexico [LINK] Read more » => https://archive.doingbusiness.org/en/reports/case-studies/subnational/creating-competition-in-mexico [LINK] Read more » => https://archive.doingbusiness.org/en/reports/case-studies/subnational/data-collection-in-nigeria [LINK] Read more » => https://archive.doingbusiness.org/en/reports/case-studies/subnational/mexican-states-to-improve-commercial-regulations [LINK] Read more » => https://archive.doingbusiness.org/en/reports/case-studies/subnational/regulatory-reforms-for-competitiveness-in-philippines [IMAGE: "Loading" => https://archive.doingbusiness.org/content/dam/wbr-redesign/logos/ajax.gif] Case Studies Case Studies Subnational Case Studies South Sudan Starting a Business: Transparency of information at business registries Governments and civil society have come together in recent years to increase the transparency of business information. These changes have been made in the wake of a series of revelations—such as the Panama papers and the Bahamas leaks—that showed the extent to which individuals take advantage of obscure company ownership structures to illicitly move money around the globe. Dealing with construction permits: Private sector participation in construction This year Doing Business deals with private sector participation in construction regulation. Involving private sector engineers or firms in construction regulation is a trend that has been gaining traction in economies around the world. Some form of private sector participation in construction regulation is employed in 93 of the 190 economies covered by Doing Business. Registering property: Using information to curb corruption Registered property rights are necessary to support investment, productivity and growth. Registering property indicator examines the steps, time and cost involved in registering property. In addition, the topic also measures the quality of the land administration system in each economy. Transparency is a key element of the quality of land administration systems. It increases the efficiency of the real estate market and eliminates asymmetrical information between users and officials with respect to services provided by the land administration. In 2013, Transparency International reported that one in five users of land services globally claimed to have paid a bribe for services such as registering a land title or obtaining updated property ownership information. Lack of transparency can also lead to land record fraud or alteration, land document forgery and multiple allocations of the same plot of land Transparency is one of the most important tools for combating corruption—it is the basic pillar of enhancing the quality of land administration. Transparent systems strengthen public confidence in governments and facilitate substantial reductions in the cost of doing business. As a component of its registering property indicator set, Doing Business has measured the transparency of land administration systems for the past four years. This research has focused on whether information concerning the ownership and physical location of a property is public, whether essential information on the property transfer process is made accessible, if there is an independent and specific complaint mechanism to respond to issues raised by land registry users and whether statistics on property transfers in the largest business city of an economy are published. Resolving Insolvency: The challenges of successfully implementing insolvency reforms Doing Business tracks insolvency reforms across 190 economies. Since Doing Business 2005, 110 economies have introduced 205 changes aimed at facilitating the efficient resolution of corporate insolvency. In 2013/14, the resolving insolvency indicators started measuring whether insolvency laws complied with certain international standards, including access to reorganization proceedings for debtors and creditors. Since then, the most common type of reform recorded by the indicators has been the introduction of or improvements to reorganization procedures. Many factors, however, can make it challenging to implement insolvency reforms. This case study uses the specific examples of France, Slovenia and Thailand to illustrate successful insolvency reforms that can inspire similar efforts elsewhere. These countries introduced and improved restructuring procedures and business reorganization has become an increasingly utilized option for viable firms in financial distress. Getting Electricity: Factors affecting the reliability of electricity supply This case study focuses on 4 lower middle income economies with varying levels of electricity supply reliability: Guatemala and Indonesia are examples of economies with reliable electricity supply in the main business cities; Cameroon and Pakistan are examples of economies providing an unreliable supply for customers. By comparing different aspects of their energy sectors, it highlights some key elements and actors that drive, or prevent, a reliable energy supply. Starting a business: Third-party involvement in company formation Formalization has many benefits. Formally registered companies tend to have greater profits, investments and productivity, while their employees benefit from social security and other legal protections. Yet, in many economies around the world, entrepreneurs continue to face excessively burdensome entry regulation. Formalizing a business may involve multiple interactions with government agencies and with third-party private professionals whose services are either required by law or desirable because of regulatory complexity. Getting Electricity: Factors affecting the reliability of electricity supply This case study focuses on 4 lower middle income economies with varying levels of electricity supply reliability: Guatemala and Indonesia are examples of economies with reliable electricity supply in the main business cities; Cameroon and Pakistan are examples of economies providing an unreliable supply for customers. By comparing different aspects of their energy sectors, it highlights some key elements and actors that drive, or prevent, a reliable energy supply. Getting Credit - Credit Information: Casting a wide net to expand financial inclusion A comprehensive credit reporting system that includes credit history data not only from banks but from other institutions— such as trade creditors, leasing and factoring companies, retailers and utilities and microfinance institutions—is critical in the establishment of a well-developed and inclusive financial infrastructure. Getting Credit - Legal Rights: Two approaches to developing an integrated secured transactions regime In recent years, modern secured transactions regimes, the milestone to facilitating access to finance for small and medium-size enterprises, have gained lots of attention from policy makers who struggle to adjust their legislations in order provide a favorable business environment for small companies. Protecting Minority Investors: Achieving sound corporate governance Investment is key to private sector development. Doing Business, through the protecting minority investors indicator set, measures aspects such as the protection of shareholders against directors’ misuse of corporate assets for personal gain and the rights and role of shareholders in corporate governance. The legal implications of shareholder empowerment have been studied extensively. Paying Taxes: Assessing postfiling processes Modern tax systems seek to optimize tax collections while minimizing administrative and taxpayer compliance costs. A low cost of tax compliance and efficient tax-related procedures are advantageous for firms. Overly complicated tax systems are associated with high levels of tax evasion, large informal sectors, more corruption and less investment.2 Tax compliance systems should be designed so as not to discourage businesses from participating in the formal economy. Trading Across Borders: Technology gains in trade facilitation The Doing Business trading across borders indicator measures technological advancement in the area of trade facilitation by collecting data on the time and cost of customs clearance and inspections procedures. For the first time this year, the indicator collects data on the use and advancement of single windows around the world. Getting Credit - Credit Information: Casting a wide net to expand financial inclusion A comprehensive credit reporting system that includes credit history data not only from banks but from other institutions— such as trade creditors, leasing and factoring companies, retailers and utilities and microfinance institutions—is critical in the establishment of a well-developed and inclusive financial infrastructure. Getting Credit - Legal Rights: Two approaches to developing an integrated secured transactions regime In recent years, modern secured transactions regimes, the milestone to facilitating access to finance for small and medium-size enterprises, have gained lots of attention from policy makers who struggle to adjust their legislations in order provide a favorable business environment for small companies. Protecting Minority Investors: Achieving sound corporate governance Investment is key to private sector development. Doing Business, through the protecting minority investors indicator set, measures aspects such as the protection of shareholders against directors’ misuse of corporate assets for personal gain and the rights and role of shareholders in corporate governance. The legal implications of shareholder empowerment have been studied extensively. Paying Taxes: Assessing postfiling processes Modern tax systems seek to optimize tax collections while minimizing administrative and taxpayer compliance costs. A low cost of tax compliance and efficient tax-related procedures are advantageous for firms. Overly complicated tax systems are associated with high levels of tax evasion, large informal sectors, more corruption and less investment.2 Tax compliance systems should be designed so as not to discourage businesses from participating in the formal economy. Trading Across Borders: Technology gains in trade facilitation The Doing Business trading across borders indicator measures technological advancement in the area of trade facilitation by collecting data on the time and cost of customs clearance and inspections procedures. For the first time this year, the indicator collects data on the use and advancement of single windows around the world. Measuring trade facilitation step by step: findings from a sample of 10 economies In 2014 the Doing Business project’s Trading across Borders team took on additional research aimed at providing new data to complement existing tools for benchmarking in trade facilitation. The study applied a time-and-motion approach to map out the step-by-step procedures in trade. The research focused on 10 economies: Bangladesh, Benin, China, the Czech Republic, Honduras, the Republic of Korea, Moldova, Qatar, St. Lucia and Zambia. Getting credit: The importance of registries Effective systems for secured transactions and credit reporting can improve access to finance for small and medium-size enterprises. This is confirmed by the data for the expanded indicators on getting credit, which this year also cover the functional approach to secured transactions, more features of the collateral registry and the availability of credit scores as well as online access to credit information. Paying taxes: Trends before and after the financial crisis The global financial crisis of 2008–09 had a dramatic impact on national tax revenue and led to a sharp increase in deficits and public debt. Fiscal measures were part of the policy toolkit that governments brought to bear in supporting the recovery. Doing Business has been monitoring how governments tax businesses through its paying taxes indicators for 9 years, looking at both tax administration and tax rates. The data give interesting insights into the tax policies implemented during the financial crisis of 2008–09. Protecting minority investors: Going beyond related-party transactions Since their inception, the Doing Business indicators on protecting minority investors measure minority shareholder protections against directors’ misuse of corporate assets for personal gain. This is done by positing specific sets of assumptions about a related-party transaction between 2 companies that involves a clear conflict of interest. Doing Business introduces 3 new measures that are unrelated to this transaction, covering a broader array of regulations that are conducive of capital market investment and that promote greater access to finance for entrepreneurs. Registering property: Measuring the quality of land administration systems Doing Business collected preliminary data in 170 economies on the reliability, transparency and coverage of land registration systems and on land dispute resolution. A high quality land registration system is associated with greater access to credit, lower income inequality and a lower incidence of bribery at the land registry. The data show that examples of good practice exist in all regions of the world. Resolving insolvency: Measuring the strength of insolvency laws Doing Business introduces a new component of the resolving insolvency indicator set this year, the strength of insolvency framework index. This indicator tests whether each economy has adopted internationally recognized good practices in the area of insolvency. The data show that there is a positive correlation between the recovery rate for creditors and the strength of the legal framework for insolvency. Starting a business: The growing efficiency of company registries Entrepreneurs should have the opportunity to turn their ideas into a business and often a first step is to formally register a company. Yet in many countries the bureaucratic obstacles and high costs imposed by inefficient company registries deter people with good business ideas from embarking on the path of formal entrepreneurship. As the first interface between the regulator and a potential new entrepreneur, company registries hold the key to the formal economy, providing businesses with a legal identity and empowering them to participate fully and within the framework of the law. Zoning and urban planning: Understanding the benefits Zoning is an essential tool in successful urban planning. Zoning regulations can provide a useful framework for investors and developers by specifying the most appropriate location for their projects before they apply for a construction permit. Zoning practices vary widely around the world. Dealing with construction permits: Assessing quality control and safety mechanisms This year Doing Business introduces a new indicator to measure the quality of the construction permitting system. The case study presents the summary of the main findings of the new indicator. When it comes to accessibility of regulations, the findings show that in 68% of economies the building regulations are available online. Finally, the analysis shows that economies with more efficient construction permitting systems have better quality control and safety mechanisms in place. Getting electricity: Measuring reliability, prices and transparency This year a new index has been introduced to measure the reliability of electricity supply and transparency of tariffs. A reliable electricity supply is vital for the operation of any business, as is the transparency of the tariffs for the advance planning of future expenses. The new index is based on quantitative data on the duration and frequency of power outages as well as qualitative information on how utilities and regulators handle power outages, and how tariffs and tariff changes are communicated to customers. As Doing Business data suggest, governments can use regulatory measures to encourage good practices in electricity supply systems. Resolving insolvency: New funding and business survival New funding provided to a debtor company after the start of insolvency proceedings – known as post-commencement finance - helps businesses in financial distress to recover. Doing Business collects data on specific aspects of insolvency laws and regulations in each economy, including the availability and priority of post-commencement finance. The data show possible connections between the existence of regulations on post-commencement finance and the likelihood of business survival. This case study shows that business rescue is more likely in economies where the law provides for post-commencement finance. Registering property: The paths of digitization Over the past five years 37 economies computerized their land registry. The average time required to register a property transfer in these economies fell by almost 40% while the global average only decreased by 7%. The transition from a paper-based land administration system to a digital one involves several considerations, including the legal framework, technological capabilities, and human and social factors. Once an appropriate legal framework and data system have been established, the land records can be converted into a digital format so that they are properly stored and protected from the effects of time (excessive use, moisture) or even natural disasters (floods, earthquakes). Beyond going digital, land registries can develop new services and be connected to other agencies. Trading across borders: A new approach to measuring trade processes This year’s report introduces important changes in the methodology for the indicators, which are aimed at increasing the economic and policy relevance of the indicators. Under the new methodology, Doing Business measures the time and cost for three sets of procedures needed for exporting and importing: documentary compliance, border compliance and domestic transport. For the first time this year, Doing Business considers the product of comparative advantage for each economy when measuring export procedures, while for import procedures it focuses on a single, very common manufactured product (auto parts). Implementing electronic tax filing and payments in Malaysia Taxation is essential for sustainable economic development, and tax administration is a basic function of a successful state. Taxation also helps make a government accountable to its citizens. When governments spend taxpayers’ money, they are more accountable to make budget decisions transparent and accessible. By 2012, 76 of the economies measured by Doing Business had implemented electronic tax filing and payment systems. Implementing trade single windows in Singapore, Colombia and Azerbaijan An economy’s competitiveness is driven by many factors, including how quickly, reliably and cost-effectively the private sector can trade goods. Today’s manufacturers and agricultural producers operate in a global supply chain. Thus an efficient international trade system can increase economic opportunities and improve livelihoods—especially in poor economies with small domestic markets. Improving court efficiency: the Republic of Korea’s e-court experience Tackling high electricity connection costs: Trinidad and Tobago’s new approach Access to electricity is essential for firms. Yet many entrepreneurs around the world struggle with high costs to connect to electricity grids. In 2013 the cost to connect a single warehouse to a power supply ranged from an average of $19,112 in South Asia to $38,500 in Sub-Saharan Africa. Globally the average was $29,134. What role should risk-based inspections play in construction? Construction accounts for a large share of GDP in most economies and is often used by governments to stimulate economic activity because of its benefits for people across socioeconomic strata. There has been growing consensus in the construction industry on the need for supervisory bodies to consider the potential risks imposed by a building, rather than applying the same inspections standards to all buildings, however introducing risk-based inspections is challenging. Why are minimum capital requirements a concern for entrepreneurs? Minimum capital requirements significantly slow entrepreneurship. Such requirements also fail to serve their intended purpose of protecting consumers and creditors from hastily established and potentially insolvent firms. Does Doing Business matter for foreign direct investment? This case study presents evidence suggesting that Doing Business matters for FDI, supporting a broader claim that economies that provide a good regulatory environment for domestic ﬁrms tend to also provide a good one for foreign-owned ﬁrms. Rwanda: Fostering prosperity by promoting entrepreneurship Since 2004 Rwanda has substantially improved access to credit, streamlined procedures for starting a business, reduced the time to register property, simpliﬁed cross-border trade and made courts more accessible for resolving commercial disputes. How transparent is business regulation around the world? A growing body of empirical research suggests that while transparency alone might not be enough to increase government accountability, it is certainly necessary. Latvia: Maintaining a reform state of mind Despite being substantially affected by the ﬁnancial crisis starting in 2008, Latvia continued its reform agenda, adapting it to the new challenges the country was facing. Learn what lessons can be learned about this “reform state of mind” demonstrated by Latvia. APEC: Sharing goals and experience The APEC Ease of Doing Business action plan identiﬁes “champion economies” to share information and experience and to assist other members through tailored diagnostic studies. The plan seeks to implement APEC’s view of capacity building as a central part in enhancing cooperation and accelerating progress. Colombia: Sustaining reforms over time Colombia’s commitment to regulatory reform has led to substantial improvements in the quality of the business environment and a more solid foundation for private sector development. While the country has more development hurdles to overcome, the measures taken over the past years have greatly improved its competitiveness. Egypt: Adding a million taxpayers With 37% of Egypt’s workforce in the informal sector, the government realized reform was the way to broaden its tax base and increase revenues. Tax rates were high, the process of making payments was cumbersome, and tax evasion was the norm. Change was necessary. Panama: Reforming the credit bureau law Many of Panama’s 300,000 small and medium businesses—employing 68% of workers in the country—were cut off from loans under previous credit bureau regulations. And more than 40% of Panamanian adults, mostly the poorest, had no formal credit options. This was in spite of Panama’s advanced financial markets. Georgia: Need land administration reform? Start a revolution In 2004, a newly elected, reform-minded government revolutionized Georgia’s land administration system—just a matter of months upon taking office. The goal was a new land registry that guaranteed transparency and efficiency. In June 2004, Georgia established a new National Agency of Public Registry, which was to be independent in its budget. Georgia: Licensing 159 activities—not 909 Georgia’s old byzantine system of construction licenses and permits used to deter entrepreneurs from building legally. But as the construction sector was heating up in Tbilisi, Georgia’s government decided to lift bureaucratic hurdles by passing 2005’s Law on Licensing and Permits and Regulation 140 (on issuing construction permits) just a few weeks later. The re¬sult: the number of activities requiring a business license fell from 909 to 159. Serbia: Faster, more orderly exit Serbia was plagued by a bankruptcy process that was susceptible to corruption—including an infamous group known as the “bankruptcy mafia.” Something had to change, especially when winding up a failed Serbian enterprise could take 10 years or more. Nigeria: Repairing a car with the engine running Commercial cases in the Nigerian state of Lagos can now be resolved in about a year—in stark contrast to the situation during 16 years of military rule. In 1997 the average duration of commercial cases before the court was over 4 years. This case study tracks how Nigeria modernized court rules, dismissed corrupt judges, and introduced alternative dispute resolution to improve its legal system. Mexico: Protecting investors from self-dealing In 2004 Mexico’s securities market was a tiny fraction of what might be expected for an economy of its size. And while Latin America received 9% of global private equity flows, Mexico, with more than a third of the region’s income, received only a tenth of that. More companies were delisting rather than issuing new shares on the Mexican stock exchange. It was time for reform. Pakistan: Speeding up trade Trading across borders is now easier in Pakistan, thanks to its recent reforms in which reformers learned from past mistakes. In 2003, the reform strategy was to implement the short-term, less costly, quick-win reforms immediately while preparing the ground for the medium to long-term reforms, which were perhaps more complex and costly. This strategy paid off. El Salvador: Starting a business (quickly) Starting a business, often the first contact between an entrepreneur and the government, was intimidating in El Salvador before its recent reforms. As a result, 38% of entrepreneurs simply started their businesses informally, never registering or paying taxes. Something had to be done. Serbia: How to double business entry in two years For decades, starting a business in Serbia was time consuming and burdened with unnecessary bureaucratic hurdles, as rules inherited from Serbia’s communist past were not business-friendly. Some of the biggest problems: the $5,000 minimum capital requirement, cumbersome inspections, and the commercial courts checking every document. Macedonia: Employing Macedonia’s youth Macedonia suffered from chronically high unemployment: rates hovered above 30% throughout the 1990s, partly due to rigid employment laws. In 2003, the government decided that it was time for a major reform. Part of the cure was a new labor law that could better respond to the economy’s needs. Peru: Bringing more credit to the private sector Most entrepreneurs in search of a loan go to the bank. But in countries with inadequate collateral laws, banks are less willing to lend—as in Peru before the 2006 reform of its secured transactions law. For recording security interests, Peru used to have 17 registries for different kinds of assets, each with its own regulations and requirements. Italy: Repaying creditors without imprisoning debtors In 2003 Italy’s bankruptcy law was over 60 years old—not ideal to keep up with economic transformation. Judges, lawyers, businesses, and creditors all knew that the law needed to change, but the process was slow. Then, in 2003, the wake of the crisis caused by Parmalat’s demise, the Italian government finally shifted focus to implementing structural reforms to enhance Italy’s competitiveness. Rwanda: Pragmatism leads the way in setting up specialized commercial courts After the 1994 genocide, Rwanda recognized that it had to reform its commercial justice institutions. But the country faced a more immediate challenge from the genocide: bringing thousands of perpetrators to justice. Poland: Fighting entrenched interests to enforce judgments faster In Poland, going through a lawsuit and enforcing a judgment had the potential to be a nightmare. The average judgment took close to half a year to enforce, and hard-to-enforce judgments could take years. Ghana: When enough is enough (land registration) Since independence, the citizens of Ghana have dealt with a dysfunctional land administration system. Long and expensive procedures took up to 5 years and involved 6 different agencies. Many preferred to avoid the headache, keeping their land issues within clans or tribes—unrecorded, but simpler and cheaper for them. Czech Republic: Creating a new profession from scratch Until 2007, all construction permits in the Czech Republic were governed by a 1976 law. As in many other Eastern European countries, land allocation and construction were based mostly on administrative decisions and a planned economy, not supply and demand. Portugal: One-stop shopping In 2005 it took 11 procedures and 78 days to start a business in Portugal—slower than in the Democratic Republic of Congo. An entrepreneur needed 20 forms and documents, more than in any other European Union country, and the cost came to almost €2,000. The planning for reform began as soon as new Prime Minister Jose Socrates took office in March 2005. Egypt: How to raise revenues by lowering fees Over the last decade, Egypt’s economy grew rapidly. But its property market remained far below its economic potential—for government revenues and as an investment vehicle for citizens. In fact, as recently as 2005, 90% of properties in Egypt were either unregistered or registered at underestimated values. Honduras: Slashing the time to register property from 18 months to 15 days Honduras’s property-registry system was obsolete and created instability in the real estate market. The same property could be registered 2 or more times by different owners, leading to painful litigation. Furthermore, the system was inefficient. It could take 1 to 2 years to complete a property registration. The system was ripe for reform. Vietnam: Protecting minority shareholders to boost investment Investors used to be afraid to put their money in Vietnam. Why? Fear that company management would misuse funds for personal benefit. The previous laws lacked clear rules for transparency and directors’ obligations. And the regulatory system governing companies was fragmented and opaque. Jordan: A public-private partnership brings order to Aqaba’s port The port of Aqaba, Jordan’s only sea port, was the country’s biggest hindrance to trade in mid-2003. Waiting times for ships at berth were long, and congestion at the container terminal severe. Major international shipping lines suspended their dealings with the Aqaba Container Terminal. But by the end of 2005 the congestion had disappeared, and the congestion charge was gone—thanks to reforms. Azerbaijan: How to reform in 3 months Before 2008 entrepreneurs looking to start a business in Azerbaijan had to register at 5 different agencies, complete 15 procedures, and file 33 documents. It took more than 2 months. But in 2008 Azerbaijan launched a new company registration system—and the reform went through in just 3 months. Saudi Arabia: Competitiveness from innovation, not inheritance Starting a business in Saudi Arabia used to be limited to those who could afford one of the highest minimum capital requirements in the world—$125,000 for limited liability companies. The need to transform the Saudi economy was clear—from one based on inherited wealth to one based on innovation. Singapore: Harnessing the Internet to streamline procedures Before 2003, the process to start a business in Singapore was long, tedious, and too dependent on clerical staff entering data by hand. The result was dissatisfaction and delays. Now Singapore’s Internet-based system for registration, filing, and information retrieval—known as Bizfile—is making business startups easier, more efficient, and less expensive. Turkey: Giving a facelift to the Turkish tax system Almost all tax reforms aim at a single goal: to increase revenue. But Turkey’s 2007 reform was different—simplifying and modernizing the tax system were the key goals. The government had been concerned that an antiquated corporate tax law was hindering foreign direct investment. It wanted to align its system with international standards. Colombia: Private help for a public problem In 1995, Colombia became the first country in all of Latin America to privatize its building-permit review process. Fourteen years after its initial implementation, the system’s impact on the construction process is palpable. This case study looks at the reform and its impact. Macedonia FYR: Court reform — Sustained multitasking In November 2004, the government of Macedonia passed its far-reaching National Strategy for the Reform of the Justice System (2004–2007). Macedonia’s Ministry of Justice then set itself performance markers—an extensive list of goals to be achieved over the short and medium term. The government also provided budget requirements for the program. Trinidad and Tobago: Bringing credit reform to the Caribbean Before 2004, getting comprehensive credit information was a challenge for lending institutions in Trinidad and Tobago. But some saw an opportunity to innovate and create the first fully automated credit bureau in all of the Caribbean . Serbia: Cross-border trading reforms in post-war Serbia Serbia has made much progress in streamlining its customs procedures to be in line with EU practices, developing an electronic customs clearance system, and modernizing its cargo risk management system. This case study shows how Serbia reformed its trade practices. Bolivia: Finance for all, Integrating microfinance to credit information sharing In 2001, Bolivia’s borrowers had taken out too many loans and they could not pay them back. Amidst an economic crisis, people were demanding that their debts be forgiven. In July 2001, the situation got so bad that hostages were taken at the Superintendence of Banks and Financial Entities, Bolivia’s financial regulator. Chile: Increasing transparency in insolvency proceedings Before 2005, the receiver profession in Chile was poorly regulated and vulnerable to corruption. Scandals challenged the public’s faith in the system. To root out corruption, Chile worked to ensure that private receivers were specially trained, licensed, appointed, and paid through a transparent system. Tunisia: Transition to open markets and an improved insolvency process As the first country in the Middle East and North Africa (MENA) region to sign a European Union Association Agreement (EUAA) in 1995, Tunisia saw the need to strength its business environment in the face of increased competition from the European Union. Furthermore, Tunisia’s insolvency system needed to be improved as banks and other enterprises were privatized in the opening economy. Albania: Seizing the opportunity for effective legal reform In 2006-2007, Albania’s government, legal, and business communities all felt the need for a new commercial legal framework. To this end, Albania’s government, in 2008, passed a company law designed to make a difference in the long term. Belarus: The story of property reform In the late 1990s, the Belarusian government set out to streamline the nation’s onerous property registration system. To this end, a “one-stop shop” was created to help make Belarus’ property registration system one of the most efficient and sophisticated in the world. China: New property rights law After a record 14 years of consultation, China’s long awaited new Property Rights Law was finally passed on March 16, 2007. For the first time the law offered equal protection to socialist public property and private property. Yemen gets serious about starting businesses Yemen, a low-income country, sought to reach middle-income prosperity levels. In its “Strategic Vision for 2025,” the government put private-sector development at the top of its agenda. It started off by reforming business registrations—and that made Yemen one of the top reformers in the Doing Business “starting a business” category in 2009. Azerbaijan: How to create a world-class taxation system from scratch The government of Azerbaijan took on the challenge of creating, from scratch, a transparent tax administration system, as was necessary. The country’s tax administration was revolutionized by creating a state-of-the-art online system. Madagascar: Trade reform gives country a competitive edge Madagascar’s trade reform strongly emphasized the role of the private sector in spurring economic growth. As part of this program, Madagascar reformed its trade policies and procedures, and the results have been impressive. This case study follows the process. Korea: Better business regulation and improved competitiveness In Korea the Presidential Council on National Competitiveness, created in 2008, identified regulatory reform as 1 of 4 pillars to improve the economy’s competitiveness, along with public sector innovation, investment promotion, and legal and institutional advancement. Reviewing Korea’s business regulations, the council found that 15% had not been revised since 1998. The council applied sunset clauses to more than 600 regulations and 3,500 administrative rules. Macedonia FYR: Major changes spurred by regional integration Mexico: Unleashing regulatory reform at the local level Mexico’s 31 states and 2,441 municipalities, along with Mexico City, have extensive regulatory powers, allowing them to design, implement and enforce regulations. So regulatory reform has required not only horizontal coordination among ministries, agencies, and legislative and judicial bodies at the federal level, but vertical coordination with entities at the state and municipal levels. The regulatory reform initiative in Mexico has used an exercise of benchmarking business regulation in all 31 states and Mexico City to support this coordination and stimulate change. United Kingdom: Rethinking regulation In the United Kingdom in 2005–10 a program reduced the burden of regulatory compliance on businesses by 25% according to the government. That amounted to savings for firms equivalent to £3.5 billion. New initiatives are under way, such as the "one in, one out" system and the Red Tape Challenge. Measuring the cost of red tape This note estimates the costs to firms from inefficient business regulations. Using the Doing Business data, we identify the time it takes in countries around the world for 6 major transactions regulated by governments: starting a business, transferring property, paying business taxes, exporting goods, importing goods and using courts to resolve a commercial dispute. Based on the data, we estimate that if the governments of 90 economies had applied best practice in regulating business entry in 2012, more than 45 million days of entrepreneurs’ time could have been saved. Egypt: Boosting trade Tonga: Electronic case management and mediation Entrepreneurship around the World—Before, During, and After the Crisis This SmartLesson paper focuses on the 2014 World Bank Entrepreneurship Database that provides a unique indicator of new business registration, allowing the measurement of entrepreneurial activity across economies and over time. The most recent data show that by 2012, only 56 percent of economies around the world had reached the level of new firm creation that they had achieved before the global financial crisis. Establishing a Sound Credit Reporting System: Perspective from Doing Business This SmartLesson paper focuses on the Doing Business Getting Credit – Credit Information index, which measures rules and practices affecting the coverage, scope, and accessibility of credit information available through a credit bureau or registry. Thirty-five of the 189 economies measured by Doing Business do not have an entity that manages database on the creditworthiness of borrowers in the financial system. Ghana: Establishment of commercial courts This lesson is part of the Doing Business series, written by "star reformers." An often-repeated remark about George Kingsley Acquah, Ghana’s Chief Justice from 2003 until 2007 and driver of his country's major judicial reforms, was that "it took a man like him for this to happen." Sandra Cofie, author of "Ghana—Establishment of Commercial Courts," says she subscribes to this view. She observed him from her position as Director of the Judicial Reform, Project Development and Implementation Unit at the Judicial Service of Ghana. Italy: Modernizing Italy’s bankruptcy law Reforming bankruptcy laws can be difficult for many reasons. In Italy, first of all, attitudes toward bankruptcy made it a difficult subject to generate support for. Secondly, bankruptcy reforms are often complex and lengthy: They require changes not only to the bankruptcy law, but also to other important parts of the legal framework—such as the codes of civil procedures and, in the case of Italy, the penal code. Finally, they require support from those that must implement them. This paper outlines Michele Vietti's experience in leading Italy's Commission for the Reform of the Bankruptcy Law and the lessons he learned from it. Portugal: One-stop shopping This lesson is part of the Doing Business series, written by “star reformers.” In 2005, entrepreneurs were required to complete 11 procedures that took an average of 78 days to start a business in Portugal, making it a slower process than in the Democratic Republic of Congo. As soon as new Prime Minister Jose Socrates took office in March of 2005, the planning for reform began. Egypt: How efficiently Is capital created? Evidence from property registration reform Many developed countries, and countries on their way toward development, have simple, inexpensive and fast property registration processes. Low property registration fees encourage every property holder to receive a formal title. The poor especially benefit, because they can use their property as collateral, start doing business and work to achieve their dreams. This paper discusses the property registration reform in Egypt that focused on two areas: the cost and quality of procedures. Poland: Taking on the bailiff monopoly Krzysztof Józefowicz, Under-Secretary of State at the Ministry of Justice in Poland between December 2005 and March 2007, talks about difficulties in breaking up the bailiff monopoly. “Bailiffs are enforcement officers charged with executing judgments by seizing and selling the goods of debtors who do not pay their debts on time,” he explained. “In Poland, the bailiffs enjoy a quasi-monopoly because just one bailiff per enforcement precinct is allowed, prices are fixed by law and entry into the profession is nearly impossible. Shielded from any competitive pressures, Polish bailiffs deliver poor service and the execution of judgments in Poland is patchy at best. Connecting to Water and Sewerage in Mexico Subnational Doing Business, through a set of pilot indicators, analyzes the process that an entrepreneur in Mexico must undertake to connect a commercial establishment to the water and sewerage systems. Mexico: Creating competition to reform among states Nigeria: Data collection at the subnational level: Lessons from Nigeria, Africa’s giant Benchmarking local commercial regulations is useful, not only for assessing the impact of the regulatory environment, but also for stimulating public debate on reform. Producing a rigorous set of primary quantitative micro data can be challenging even in the best of circumstances. Mexico: Compare, compete, cooperate: How subnational Doing Business helps Mexican states to improve commercial regulations Over the past three years, the experience in Mexico has demonstrated the impact of the Doing Business in Mexico 2009 report (available in Spanish only) on state and municipal policy reforms. Philippines: Laying the ground for regulatory reforms for national and local competitiveness The business environment in the Philippines is costly and overregulated, with wide variations observed in the implementation of national regulations among local government units. This case study looks at the challenges of pursuing reform and research in such an environment. Feedback has been successfully submitted.

[IMAGE: "Ministry of Trade and Industry official seal" => 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] [LINK] Visit eServices => https://www.trade.eservices.gov.ss/ [LINK] tradeinfohub.gov.ss => https://tradeinfohub.gov.ss/ [LINK] ssnbs.gov.ss => https://ssnbs.gov.ss/ Coming Soon We are building a new home for the Ministry of Trade & Industry online. In the meantime, every service you need is already open for business. The Ministry of Trade & Industry is the lead policy advisor to government on trade, industrial and private sector development, with responsibility for the formulation and implementation of policies for the promotion, growth and development of domestic and international trade and industry. All our services are on the eServices portal Trade licensing, registrations and industry services are accessible online today — no need to wait for this site. More services under the Ministry South Sudan Trade Information Hub Managed by the Ministry of Trade & Industry, the Trade Information Hub provides trade-related information, tariffs and procedures for traders operating in and with South Sudan. 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[LINK] Facebook => https://www.facebook.com/dialog/feed?app_id=184683071273&link=https://www.eyeradio.org/ssra-flags-tax-crisis-as-only-1897-of-83000-taxpayers-meet-deadline/&picture=&name=&description=&redirect_uri= [LINK] twitter => http://twitter.com/share?url=https://www.eyeradio.org/ssra-flags-tax-crisis-as-only-1897-of-83000-taxpayers-meet-deadline/&text=SSRA flags tax crisis as only 1,897 of 83,000 taxpayers meet deadline&hashtags=#EyeRadioBreaking [LINK] Facebook => https://www.facebook.com/dialog/feed?app_id=184683071273&link=https://www.eyeradio.org/ssra-flags-tax-crisis-as-only-1897-of-83000-taxpayers-meet-deadline/&picture=&name=&description=&redirect_uri= [LINK] twitter => http://twitter.com/share?url=https://www.eyeradio.org/ssra-flags-tax-crisis-as-only-1897-of-83000-taxpayers-meet-deadline/&text=SSRA flags tax crisis as only 1,897 of 83,000 taxpayers meet deadline&hashtags=#EyeRadioBreaking [LINK] AMDISS joins call for dialogue over media licence renewal deadline => https://www.eyeradio.org/amdiss-joins-call-for-dialogue-over-media-licence-renewal-deadline/ [LINK] Media houses seek dialogue over one-month license renewal deadline => https://www.eyeradio.org/media-houses-seek-dialogue-over-one-month-license-renewal-deadline/ You are here: Home | Governance | National News | News | SSRA flags tax crisis as only 1,897 of 83,000 taxpayers meet deadline SSRA flags tax crisis as only 1,897 of 83,000 taxpayers meet deadline The Acting Commissioner for the Domestic Tax Revenue Division, Ajang Ajang Lino, said only a small fraction of registered taxpayers met the legal deadline for filing monthly tax returns. Ajang revealed that only 1,897 taxpayers filed their returns within the 15-day statutory deadline this month. AMDISS joins call for dialogue over media licence renewal deadline Media houses seek dialogue over one-month license renewal deadline [LINK] About us => https://www.eyeradio.org/about-us [LINK] Careers => https://www.eyeradio.org/careers [LINK] Contact Us => https://www.eyeradio.org/contact-us [LINK] Listen Live => https://eyeradio.org/develop/live-stream/ [LINK] Home => https://www.eyeradio.org [LINK] Governance => https://www.eyeradio.org/category/governance/ [LINK] National News => https://www.eyeradio.org/category/national-news/ [LINK] News => https://www.eyeradio.org/category/news/ [LINK] S Sudan pledges support for international Ebola response efforts => https://www.eyeradio.org/s-sudan-pledges-support-for-international-ebola-response-efforts/ [LINK] WES State to recruit 1,200 new police officers after IGP approval => https://www.eyeradio.org/wes-state-to-recruit-1200-new-police-officers-after-igp-approval/ [LINK] Listen Live => https://www.eyeradio.org/live-stream [LINK] Police arrest eight in Juba including three women accused of selling child => https://www.eyeradio.org/police-arrest-eight-in-juba-including-three-women-accused-of-selling-child/ [LINK] Bor commissioner warns of action over poor sanitation at Lew-dier Fish Market => https://www.eyeradio.org/bor-commissioner-warns-of-action-over-poor-sanitation-at-lew-dier-fish-market/ [LINK] UN envoy urges South Sudan leaders to choose consensus over confrontation => https://www.eyeradio.org/un-envoy-urges-south-sudan-leaders-to-choose-consensus-over-confrontation/ [LINK] Bor Municipal Council orders bus park eviction as civil society calls for dialogue => https://www.eyeradio.org/bor-municipal-council-orders-bus-park-eviction-as-civil-society-calls-for-dialogue/ [LINK] UN Envoy: 36 aid workers killed in South Sudan this year => https://www.eyeradio.org/un-envoy-36-aid-workers-killed-in-south-sudan-this-year/ [LINK] High court begins hearing Atoch Chol Lang murder case nearly one year after her death => https://www.eyeradio.org/high-court-begins-hearing-atoch-chol-lang-murder-case-nearly-one-year-after-her-death/ [LINK] UN Security Council: France, Latvia demand release of Dr Riek Machar and immediate dialogue => https://www.eyeradio.org/un-security-council-france-latvia-demand-release-of-dr-riek-machar-and-immediate-dialogue/ [LINK] Former Syrian President Bashar al-Assad sentenced to death in absentia for war crimes => https://www.eyeradio.org/former-syrian-president-bashar-al-assad-sentenced-to-death-in-absentia-for-war-crimes/ [LINK] See all stories => https://www.eyeradio.org [LINK] S. 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Speaking during a media briefing in Juba, Ajang said compliance levels remain critically low despite clear legal obligations. “We have 83,000 taxpayers. Out of these 83,000, 21,000 are organizations… businesses, companies. But then the other large component of about 62,000, these are basically the individuals,” he said. “We have only seen the complying taxpayers’ community of about 1,897… That means the majority of our taxpayers, not even a third, have made their final declaration,” he said. He warned that the trend is undermining domestic revenue collection efforts, noting that the authority continues to face challenges with compliance enforcement. “We still have a lot of challenges. Among them include under-declarations of income, non-filings of tax returns, late payment of taxes,” Ajang said. The NRA says it will continue engaging taxpayers and strengthening enforcement measures to improve compliance and boost domestic revenue collection across the country. Share with friends: Currently on air 06:00:00 - 08:55:00 Lungaraat Ta Nina Police arrest eight in Juba including three women accused of selling child Published August 9, 2026 Bor commissioner warns of action over poor sanitation at Lew-dier Fish Market Published August 8, 2026 UN envoy urges South Sudan leaders to choose consensus over confrontation Published August 9, 2026 Bor Municipal Council orders bus park eviction as civil society calls for dialogue Published August 10, 2026 UN Envoy: 36 aid workers killed in South Sudan this year Published August 10, 2026 High court begins hearing Atoch Chol Lang murder case nearly one year after her death Published August 11, 2026 UN Security Council: France, Latvia demand release of Dr Riek Machar and immediate dialogue Published August 8, 2026 Former Syrian President Bashar al-Assad sentenced to death in absentia for war crimes Published August 12, 2026 S. Sudanese Dancer Brizzy Appeals for Support to Attend Britain’s Got Talent Audition Published 13 hours ago Artist Single Dee says he was harassed by security personnel in Juba Published 13 hours ago Published 13 hours ago Published 14 hours ago 650,000 refugees in South Sudan risk losing food aid within weeks Published 14 hours ago Uganda urges refugees to consider voluntary return as funding declines Published 14 hours ago Support Eye Radio, the first independent radio broadcaster of news, information & entertainment in South Sudan. Make a monthly or a one off contribution. About Eye Radio Board of Trustees Connect with Us Humanitarian Peace Talks Copyright 2026. All rights reserved. Eye Radio is a product of Eye Media Limited. Cookie Consent We use cookies to improve your experience on our site. By using our site, you consent to cookies. 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[LINK] The Republic of South Sudan South Sudan Revenue Authority => https://etax.nra.gov.ss/ [LINK] Log In => https://etax.nra.gov.ss/domestic/login [LINK] Register => https://etax.nra.gov.ss/register/new/domestic/create-account [LINK] Get started today => https://etax.nra.gov.ss/register/create-account/validate-citizen [LINK] Already registered? Login to your account => https://etax.nra.gov.ss/domestic/login [LINK] Get started today => https://etax.nra.gov.ss/register/create-account/validate-foreigner [LINK] Already registered? Login to your account => https://etax.nra.gov.ss/domestic/login [LINK] business.eservices.gov.ss => http://business.eservices.gov.ss [LINK] Get started today => https://etax.nra.gov.ss/register/create-account/validate-business [LINK] Already registered? Login to your account => https://etax.nra.gov.ss/domestic/login [LINK] Get started today => https://etax.nra.gov.ss/register/create-account/validate-NGO [LINK] Already registered? Login to your account => https://etax.nra.gov.ss/domestic/login [IMAGE: "South Sudan Revenue Authority" => https://etax.nra.gov.ss/landing/img/nralogo.svg] [IMAGE: "App screenshot" => https://etax.nra.gov.ss/landing/img/etax-screenshot.jpg] Introducing eTax The convenient way for taxpayers to access the Republic of South Sudan’s South Sudan Revenue Authority services online Overview of eTax All taxpayers, Citizens, foreigners, businesses, and NGOs, can now apply for a Taxpayer Identification Number (TIN) on eTax online. What is eTax? Electronic tax (eTax), is a digital platform developed by the NRA to enable taxpayers access services online. What is a TIN? A Tax Identification Number (TIN) Is a unique number issued by the NRA to every taxpayer for tax related matters. Registration For Citizens TIN registration is available to all South Sudanese Nationals The Process Requirements Your Personal Number from National Identity Card A valid and active phone number A valid and active email address Registration For Foreigners TIN registration is available to foreigners who have a source of income in South Sudan. The Process Requirements Passport details Valid alien Registration A valid work permit A valid and active phone number A valid and active email address Registration For Businesses All legally registered businesses, companies or organizations operating in South Sudan require a TIN The Process Requirements A valid Business Registration Number issued by the Ministry of Justice Have a Director(s) registered for a TIN on the eTax portal A certificate of TIN registration and TIN for businesses with an existing TIN. A valid and active phone number A valid and active email address Registration For NGOs & Non-profit Organizations Any Non-profit or Non-governmental organization registered with the Ministry of Humanitarian Services can apply for a TIN. NGOs & Non-Profits The Process NGOs & Non-Profits Requirements A valid Registration Number issued by the Ministry of Humanitarian Services Have a Director(s) registered for a TIN on the eTax portal A copy of the certificate of TIN registration and a TIN for organisations that have an existing TIN. A valid and active phone number A valid and active email address Are you experiencing an issue on eTax? We are here to help. Call any of the numbers below or email for immediate assistance. Call Support +211 918806493 +211 912388318 +211 919382390 +211 917803637 +211 921058043 support@nra.gov.ss

In today’s global business environment, a precise understanding of South Sudan’s Tax Identification Number (TIN) is essential for corporate compliance, KYB checks, and cross-border trade. While the South Sudan National Revenue Authority (NRA) is steadily modernizing its tax administration through the eTax system, the infrastructure remains a challenging hybrid of digital portals and manual, paper-based processes. For foreign contractors, NGOs, and multinational companies operating in the region, navigating this developing landscape is critical to avoid customs blockages and severe financial penalties.Having a single trusted resource that answers every key question makes all the difference between full regulatory adherence and costly operational delays. This FAQ blog delivers clear, complete answers to the 10 most essential questions about South Sudanese TINs—from definition and types, formats and structures, issuing authorities, registration rules, verification methods, to the risks of incorrect numbers. Businesses that make the smart choice to automate their compliance rely on intelligent tax validation workflows to bridge the gap in emerging markets, ensuring fast, accurate, and fully compliant Tax ID verification for tax, onboarding, and regulatory reporting purposes. Introduced as a standard through the NRA’s eTax platform, the TIN is required for both individuals and businesses to file returns, pay the Business Profit Tax (BPT), remit Sales Tax, and obtain a Tax Clearance Certificate (TCC). Using an unverified TIN—or operating without one—is a criminal offense under the South Sudan Taxation Act and will immediately block a company's ability to clear goods through customs or secure government and NGO contracts. South Sudan’s tax identification system is gradually modernizing, but its real complexity lies in the strict enforcement by the National Revenue Authority and the persistent need for manual, paper-based verification alongside digital portals. A valid commercial registration alone is insufficient for trade—an active, 9-digit NRA TIN ultimately determines your ability to clear customs, secure contracts, and operate legally within the country. [LINK] Back to Common Questions => https://taxdo.com/resources/faq [LINK] intelligent tax validation workflows => https://taxdo.com/services/tax-id-validator [LINK] South Sudan => https://taxdo.com/resources/faq?country=south-sudan [LINK] Introduction => https://taxdo.com/resources/faq/post/verify-south-sudan-tin-nra-etax#introduction [LINK] Common questions => https://taxdo.com/resources/faq/post/verify-south-sudan-tin-nra-etax#common-questions [LINK] 1. What is a TIN in South Sudan? => https://taxdo.com/resources/faq/post/verify-south-sudan-tin-nra-etax#1-what-is-a-tin-in-south-sudan [LINK] 2. What types of TIN numbers exist? => https://taxdo.com/resources/faq/post/verify-south-sudan-tin-nra-etax#2-what-types-of-tin-numbers-exist [LINK] 3. What is the format of the TIN? => https://taxdo.com/resources/faq/post/verify-south-sudan-tin-nra-etax#3-what-is-the-format-of-the-tin [LINK] 4. Which authority issues the TIN? => https://taxdo.com/resources/faq/post/verify-south-sudan-tin-nra-etax#4-which-authority-issues-the-tin [LINK] 5. Who needs to register for a TIN? => https://taxdo.com/resources/faq/post/verify-south-sudan-tin-nra-etax#5-who-needs-to-register-for-a-tin [LINK] 6. How to register or apply for a TIN? => https://taxdo.com/resources/faq/post/verify-south-sudan-tin-nra-etax#6-how-to-register-or-apply-for-a-tin [LINK] 7. How to verify a TIN in South Sudan? => https://taxdo.com/resources/faq/post/verify-south-sudan-tin-nra-etax#7-how-to-verify-a-tin-in-south-sudan [LINK] 8. How TaxDo helps companies with TIN compliance? => https://taxdo.com/resources/faq/post/verify-south-sudan-tin-nra-etax#8-how-taxdo-helps-companies-with-tin-compliance [LINK] 9. What are the uses of TIN for businesses in South Sudan? => https://taxdo.com/resources/faq/post/verify-south-sudan-tin-nra-etax#9-what-are-the-uses-of-tin-for-businesses-in-south-sudan [LINK] 10. What happens if a TIN is incorrect or missing? => https://taxdo.com/resources/faq/post/verify-south-sudan-tin-nra-etax#10-what-happens-if-a-tin-is-incorrect-or-missing [LINK] Conclusion => https://taxdo.com/resources/faq/post/verify-south-sudan-tin-nra-etax#conclusion [LINK] Related Resources => https://taxdo.com/resources/faq/post/verify-south-sudan-tin-nra-etax#related-resources [LINK] Set a Demo => https://taxdo.com/book-demo [LINK] Global VAT Automation => https://taxdo.com/services/global-vat-automation [LINK] E-Invoicing Compliance => https://taxdo.com/services/invoicing-compliance [LINK] Global Tax Registration => https://taxdo.com/services/vat-registration [LINK] Fiscal Representative => https://taxdo.com/services/fiscal-representation [LINK] Global Tax Filing => https://taxdo.com/services/tax-filing [LINK] Global Audit Support => https://taxdo.com/services/audit-readiness [LINK] Privacy Policy => https://taxdo.com/privacy [LINK] Cookie Policy => https://taxdo.com/cookie-policy [LINK] Security => https://taxdo.com/security [LINK] Terms of Use => https://taxdo.com/terms-of-use [LINK] About Us => https://taxdo.com/about-us [LINK] Contact Us => https://taxdo.com/contact-us [LINK] [email protected] => https://taxdo.com/cdn-cgi/l/email-protection#dba8aeababb4a9af9bafbaa3bfb4f5b8b4b6 [IMAGE: "10 Essential Questions About TIN in South Sudan" => https://taxdo.com/_next/image?url=https%3A%2F%2Fwp.taxdo.com%2Fwp-content%2Fuploads%2F2026%2F02%2Fverify-south-sudan-tin-nra-etax.webp&w=828&q=75] [IMAGE: "10 Essential Questions About TIN in South Sudan" => https://taxdo.com/_next/image?url=https%3A%2F%2Fwp.taxdo.com%2Fwp-content%2Fuploads%2F2026%2F02%2Fverify-south-sudan-tin-nra-etax.webp&w=828&q=75] 10 Essential Questions About TIN in South Sudan Common Questions 1. What is a TIN in South Sudan? In the Republic of South Sudan, the Taxpayer Identification Number (TIN) is the mandatory master identifier for all tax-related matters. 2. What types of TIN numbers exist? 3. What is the format of the TIN? 4. Which authority issues the TIN? 5. Who needs to register for a TIN? 6. How to register or apply for a TIN? 7. How to verify a TIN in South Sudan? 8. How TaxDo helps companies with TIN compliance? 9. What are the uses of TIN for businesses in South Sudan? 10. What happens if a TIN is incorrect or missing? For companies regularly trading with South Sudanese partners or managing in-country operations, relying on manual checks is inefficient and risky. Implementing a robust TIN validation solution centralizes global compliance logic, prevents unexpected customs delays, and strengthens overall financial controls. By embedding advanced validation into onboarding and payment workflows, businesses achieve full compliance and gain peace of mind in even the most complex emerging markets. What’s Inside Introduction Common questions1. What is a TIN in South Sudan?2. What types of TIN numbers exist?3. What is the format of the TIN?4. Which authority issues the TIN?5. Who needs to register for a TIN?6. How to register or apply for a TIN?7. How to verify a TIN in South Sudan?8. How TaxDo helps companies with TIN compliance?9. What are the uses of TIN for businesses in South Sudan?10. What happens if a TIN is incorrect or missing? 1. What is a TIN in South Sudan? 2. What types of TIN numbers exist? 3. What is the format of the TIN? 4. Which authority issues the TIN? 5. Who needs to register for a TIN? 6. How to register or apply for a TIN? 7. How to verify a TIN in South Sudan? 8. How TaxDo helps companies with TIN compliance? 9. What are the uses of TIN for businesses in South Sudan? 10. What happens if a TIN is incorrect or missing? Related Resources Get a quick live demo to explore features, benefits and see how TaxDo simplifies tax compliance.

[LINK] Skip to main content => https://eu-som-itbp.org/key-eu-somali-resource-links#main-content [LINK] Home => https://eu-som-itbp.org/ [LINK] www.moci.gov.so => https://www.moci.gov.so [LINK] ministry@moci.gov.so => mailto:ministry@moci.gov.so [LINK] dg@molsa.gov.so => mailto:dg@molsa.gov.so [LINK] www.molsa.gov.so => https://www.molgov.so [LINK] info@sobs.gov.so => mailto:info@sobs.gov.so [LINK] https://centralbank.gov.so => https://centralbank.gov.so/ [LINK] www.moa.gov.so => https://moa.gov.so/ [LINK] minister@moa.gov.so => https://moa.gov.so/ [LINK] https://www.saris.gov.so/ => https://www.saris.gov.so/ [LINK] info@saris.gov.so => mailto:info@saris.gov.so [LINK] https://ebusiness.gov.so/ => https://ebusiness.gov.so/ [LINK] https://mop.gov.so/ => https://mop.gov.so/ [LINK] https://sominvest.gov.so => https://sominvest.gov.so [LINK] info@sominvest.gov.so => mailto:info@sominvest.gov.so [LINK] info@somalichamber.so => mailto:info@somalichamber.so [LINK] https://somalichamber.so => https://somalichamber.so [LINK] Info@tourism.gov.so => mailto:Info@tourism.gov.so [LINK] https://tourism.gov.so => https://tourism.gov.so [LINK] info@nea.gov.so => mailto:info@nea.gov.so [IMAGE: "National Electricity Authority (NEA)" => https://eu-som-itbp.org/sites/default/files/2026-01/NEA%20logo.png] Key EU-Somali Resource Links Key EU-Somali Resource Links Ministry of Commerce and Industry The Ministry of Commerce and Industry administers two departments, the Department of Commerce and the Department for Promotion of Industry & Internal Trade (formerly the Department of Industrial Policy and Promotion). CONTACT DETAILS P.O. Box 30, Mogadishu, SomaliaWebsite: www.moci.gov.soEmail: ministry@moci.gov.so Ministry of Labor and Social Affairs The Ministry of Labor and Social affairs of the Somali Federal government is mandated to provide policy direction and guidance on all labor administration and vocational training matters. The ministry is also mandated to protect and develop the labor force to contribute to the socio-economic development of the Somali Federal Government CONTACT DETAILS Mogadishu, Somalia +252 61 7889484 Email: dg@molsa.gov.so Website: www.molsa.gov.so Somali Bureau of Standards (SOBS) SOBS’s mandate covers standardization, metrology, all conformity assessment activities, inspection testing, and certification. It has been given the authority to control product quality and ensure the safety of consumers. CONTACT DETAILS Via Kamalu din, Boondheere District P.O. Box 67, BN03010 Email: info@sobs.gov.so Tel: +252 61 0742473 The Central Bank of Somalia The Central Bank of Somalia is responsible for formulating monetary policy to achieve and maintain price stability. The Central Bank also promotes financial stability; supervises an effective and efficient payment, clearing and settlement system; formulates and implements foreign exchange policies; holds and manages foreign exchange reserves; issues currency; and is the banker for, adviser to and fiscal agent of the Government. CONTACT DETAILS Website: https://centralbank.gov.so Ministry of Agriculture and Irrigation The Ministry of Agriculture and Irrigation of Somalia is a ministry responsible for agriculture in Somalia. The three broad remits of the Ministry are agriculture, food processing and cooperation. CONTACT DETAILS Mogadishu, Somalia Website: www.moa.gov.so Email: minister@moa.gov.so Tel: +25261 2266277 SARIS (Somalia Agricultural Regulatory Inspection Services) The National Plant Protection Organization's mandate is to protect Somalia's agriculture. It is the sole agricultural regulatory agency covering seeds, agrochemicals, and phytosanitary systems. It facilitates agricultural trade by issuing import and export documentation, including agricultural import permits and phytosanitary certificates. CONTACT DETAILS Mogadishu, Somalia Website: https://www.saris.gov.so/ Email: info@saris.gov.so and dg@saris.gov.so Tel: +252 619122675 Somali Business Registration System (SBRS) Somali Business Registration System (SBRS) is brought to you by Ministry of Commerce and Industry which has an overall responsibility for the formulation, implementation and monitoring of Somali’s internal and external trade & Manufacturing Policy. https://ebusiness.gov.so/ MINISTRY OF PLANNING, INVESTMENT AND ECONOMIC DEVELOPMENT (MOPIED) The MOPIED coordinates government agencies and provides advice to the government on medium- and long-term strategies for socioeconomic development and sustainable economic growth. The Ministry is also responsible for analyzing and monitoring development directions on macroeconomic and sector strategic plans, as well as broad socio-economic development issues. MOPIED, in partnership with the federal member states' line ministries of planning, the private sector, and development partners, promotes long-term sector strategic policies, socio-economic development issues, and sustainable economic growth nationwide. The Ministry has undergone an essential reform and restructuring in order to recover from the devastating civil war in 1991 and meet the wide expectations of the public. https://mop.gov.so/ Somalia Investment Promotion Agency (SOMINVEST) This body is the national investment promotion agency under the Federal Ministry of Planning Investment and Economic Development CONTACT DETAILS Afgoye Road, KM5, Mogadishu-SomaliaWebsite: https://sominvest.gov.soEmail: info@sominvest.gov.soTel : +25261911153 Somali Chamber of Commerce The Somali Chamber of Commerce and Industry is a trade organization headquartered in Mogadishu, Somalia. It serves as an umbrella group for the local business community. Membership is also open to international investors. SCCI is a vibrant organization focused on enhancing business opportunities and ensuring that its members take advantage of business opportunities locally, regionally and internationally. CONTACT DETAILS Somali Chamber Building, near Banadir Hotel, Shibis District,Mogadishu, Somalia Telephone:-640560Fax:-219039Email: info@somalichamber.soWebsite: https://somalichamber.soOffices in each regional states Ministry of Information, Culture & Tourism Department of Tourism The department oversees promoting and facilitating tourist activities within Somalia. We enable an environment where people can visit and enjoy the diversity of Somalia. Of late Somalia has prioritized the advancement in winning the confidence of tourists to come and explore the ancient history and vast experience. CONTACT DETAILS Ministry of Information, Culture & TourismMogadishu, Somalia Info@tourism.gov.soWebsite: https://tourism.gov.so Somali Reconstruction and Development Bank (SDRB) The Somali Development and Reconstruction Bank (SDRB) is Somalia’s national Development Bank (DFI), mandated to drive economic recovery and sustainable development. SDRB plays a pivotal role in fostering the private sector growth by providing catalytic financing solutions that unlock investment, strengthen key industries, and promote financial access and inclusion. CONTACT DETAILS Address: SDRB Building, Wadada Jayga off Airport Road, Mogadishu, Somalia Website: https://sdrb.gov.so/ Email: info@sdrb.gov.so contact@sdrb.gov.so National Electricity Authority (NEA) The National Electricity Authority (NEA) is a quasi-autonomous institution, crafted under the tenets of the Electricity Act ratified by the Federal Government of Somalia. The NEA’s mandate resides in the realm of regulation, where it serves as the compass steering the trajectory of the electricity sector. The NEA orchestrates an ecosystem where efficiency thrives, reliability flourishes, and the strict adherence to meticulously formulated policies and regulations is upheld. CONTACT DETAILS Address: 3rd Floor, Mogadishu GPO Building, Corso Somalia, Bondhere District, Mogadishu, Somalia. Website: https://nea.gov.so/ Email: info@nea.gov.so Contact Number: +252 770752220 National Communications Authority (NCA) The National Communications Authority (NCA) is the regulatory body for the communications sector in Somalia. NCA was established through the Communications Act of 2017, and its mandate is to regulate the Communications sector, including telecommunications, Internet, broadcasting, Information, and Communications Technology, and e-commerce services. The NCA is responsible for facilitating the development of the ICT sector, enabling and ensuring fair and sustainable competition, carrier interconnection, transparency in the implementation of the Communication Law, protecting consumer interest and rights, and maintaining its role as an independent regulator. CONTACT DETAILS Address: P.O. Box: 55, BN 03010 Mogadishu – Somalia Website: https://nca.gov.so/ Email: info@nca.gov.so

[LINK] Job Market => https://africarrieres.com/somalia/en/guide/marche-emploi [LINK] Jobs in Somalia Positions open today, updated daily. => https://africarrieres.com/somalia/en/emplois [LINK] Job Market Top Employers in the Country - Somalia Top Employers in Somalia: Overview Somalia's employment landscape is characterized by a mix of international organizati... => https://africarrieres.com/somalia/en/guide/marche-emploi/top-employers [LINK] Practical Guides Writing a CV for the Local Market - Somalia Understanding the Somali Job Market Context Somalia's employment landscape has evolved significantly over the past two... => https://africarrieres.com/somalia/en/guide/pratique/writing-cv Use combination of methods: online job platforms like Africarrieres.com, professional networks, and recruitment agencies. Vet candidates carefully through interviews and reference checks. Consider partnerships with educational institutions and professional organizations. Offering competitive salaries and benefits helps attract and retain top talent. Understanding the Somali Job Market Context Somalia's employment landscape has evolved significantly over the past two... [LINK] Skip to main content => https://africarrieres.com/somalia/en/guide/employeur-entreprise/starting-business#main-content [LINK] Employer Obligations => https://africarrieres.com/somalia/en/guide/employeur-entreprise/employer-obligations [LINK] Employer Taxes & Social Contributions => https://africarrieres.com/somalia/en/guide/employeur-entreprise/employer-taxes [LINK] Starting a Business => https://africarrieres.com/somalia/en/guide/employeur-entreprise/starting-business [LINK] Foreign Worker Regulations => https://africarrieres.com/somalia/en/guide/employeur-entreprise/foreign-workers [LINK] Free Zones & Special Regimes => https://africarrieres.com/somalia/en/guide/employeur-entreprise/free-zones [LINK] Labor Law => https://africarrieres.com/somalia/en/guide/droit-du-travail [LINK] Employer & Business => https://africarrieres.com/somalia/en/guide/employeur-entreprise [LINK] Practical Guides => https://africarrieres.com/somalia/en/guide/pratique [LINK] Discover the Country => https://africarrieres.com/somalia/en/guide/decouvrir [LINK] News => https://africarrieres.com/somalia/en/guide/actualites [LINK] Employer & Business => https://africarrieres.com/somalia/en/guide/employeur-entreprise [LINK] social security => https://africarrieres.com/somalia/en/guide/droit-du-travail/social-security [LINK] Previous Employer Taxes & Social Contributions => https://africarrieres.com/somalia/en/guide/employeur-entreprise/employer-taxes [LINK] Next Foreign Worker Regulations => https://africarrieres.com/somalia/en/guide/employeur-entreprise/foreign-workers [LINK] The full employer & business section Other procedures and obligations. => https://africarrieres.com/somalia/en/guide/employeur-entreprise [LINK] Discover the Country Cost of Living & Purchasing Power - Somalia Cost of Living Overview in Somalia

[LINK] Skip to main content => https://southwestmof.so/published-documents/legislation/instructions/revenue-instructions/#content [LINK] SWS_Revenue_Eng_Instr1-Appeals => https://southwestmof.so/download/sws_revenue_eng_instr1-appeals/ [LINK] Download => https://southwestmof.so/published-documents/legislation/instructions/revenue-instructions/# [LINK] SWS_Revenue_Eng_Instr2- Collection Agents => https://southwestmof.so/download/sws_revenue_eng_instr2-collection-agents/ [LINK] Download => https://southwestmof.so/published-documents/legislation/instructions/revenue-instructions/# [LINK] SWS_Revenue_Eng_Instr3-Exemptions => https://southwestmof.so/download/sws_revenue_eng_instr3-exemptions/ [LINK] Download => https://southwestmof.so/published-documents/legislation/instructions/revenue-instructions/# [LINK] SWS_Revenue_Eng_Instr4- Classification of Businesses => https://southwestmof.so/download/sws_revenue_eng_instr4-classification-of-businesses/ [LINK] Download => https://southwestmof.so/published-documents/legislation/instructions/revenue-instructions/# [LINK] SWS_Revenue_Eng_Instr5-PIT => https://southwestmof.so/download/sws_revenue_eng_instr5-pit/ [LINK] Download => https://southwestmof.so/published-documents/legislation/instructions/revenue-instructions/# [LINK] SWS_Revenue_Eng_Instr6-Markets => https://southwestmof.so/download/sws_revenue_eng_instr6-markets/ [LINK] Download => https://southwestmof.so/published-documents/legislation/instructions/revenue-instructions/# [LINK] SWS_Revenue_Eng_Instr7-Resource licenses => https://southwestmof.so/download/sws_revenue_eng_instr7-resource-licenses/ [LINK] Download => https://southwestmof.so/published-documents/legislation/instructions/revenue-instructions/# [LINK] SWS_Revenue_Eng_Instr8-Schedule of Due dates => https://southwestmof.so/download/sws_revenue_eng_instr8-schedule-of-due-dates/ [LINK] Download => https://southwestmof.so/published-documents/legislation/instructions/revenue-instructions/# [LINK] SWS_Revenue_Eng_Instr9-Publication of Forms => https://southwestmof.so/download/sws_revenue_eng_instr9-publication-of-forms/ [LINK] Download => https://southwestmof.so/published-documents/legislation/instructions/revenue-instructions/# [LINK] SWS_Revenue_Eng_Instr10-Khat and Cigarettes 22jan2018 => https://southwestmof.so/download/sws_revenue_eng_instr10-khat-and-cigarettes-22jan2018/ [LINK] Download => https://southwestmof.so/published-documents/legislation/instructions/revenue-instructions/# [LINK] SWS_Revenue_Eng_Instr11-Witholding of Tax 6Feb2018 => https://southwestmof.so/download/sws_revenue_eng_instr11-witholding-of-tax-6feb2018/ [LINK] Download => https://southwestmof.so/published-documents/legislation/instructions/revenue-instructions/# [LINK] SWS_Revenue_Eng_Instr12-Tax Compliance Certificate 12Feb2018_GG edits => https://southwestmof.so/download/sws_revenue_eng_instr12-tax-compliance-certificate-12feb2018_gg-edits-2/ [LINK] Download => https://southwestmof.so/published-documents/legislation/instructions/revenue-instructions/# [LINK] SWS_Revenue_Som_Instr1-Appeals => https://southwestmof.so/download/sws_revenue_som_instr1-appeals/ [LINK] Download => https://southwestmof.so/published-documents/legislation/instructions/revenue-instructions/# [LINK] SWS_Revenue_Som_Instr2- Collection Agents => https://southwestmof.so/download/sws_revenue_som_instr2-collection-agents/ [LINK] Download => https://southwestmof.so/published-documents/legislation/instructions/revenue-instructions/# [LINK] SWS_Revenue_Som_Instr3-Exemptions => https://southwestmof.so/download/sws_revenue_som_instr3-exemptions/ [LINK] Download => https://southwestmof.so/published-documents/legislation/instructions/revenue-instructions/# [LINK] SWS_Revenue_Som__Instr4- Classification of Businesses => https://southwestmof.so/download/sws_revenue_som__instr4-classification-of-businesses/ [LINK] Download => https://southwestmof.so/published-documents/legislation/instructions/revenue-instructions/# [LINK] SWS_Revenue_Som_Instr5-PIT => https://southwestmof.so/download/sws_revenue_som_instr5-pit/ [LINK] Download => https://southwestmof.so/published-documents/legislation/instructions/revenue-instructions/# [LINK] SWS_Revenue_Som_Instr6-Markets => https://southwestmof.so/download/sws_revenue_som_instr6-markets/ [LINK] Download => https://southwestmof.so/published-documents/legislation/instructions/revenue-instructions/# [LINK] SWS_Revenue_Som_Instr7-Resource licenses => https://southwestmof.so/download/sws_revenue_som_instr7-resource-licenses/ [LINK] Download => https://southwestmof.so/published-documents/legislation/instructions/revenue-instructions/# [LINK] SWS_Revenue_Som_Instr8-Schedule of Due dates => https://southwestmof.so/download/sws_revenue_som_instr8-schedule-of-due-dates/ [LINK] Download => https://southwestmof.so/published-documents/legislation/instructions/revenue-instructions/# [LINK] SWS_Revenue_Som_Instr9-Publication of Forms => https://southwestmof.so/download/sws_revenue_som_instr9-publication-of-forms/ [LINK] Download => https://southwestmof.so/published-documents/legislation/instructions/revenue-instructions/# [LINK] SWS_Revenue_Som_Instr10-Khat and Cigarettes => https://southwestmof.so/download/sws_revenue_som_instr10-khat-and-cigarettes/ [LINK] Download => https://southwestmof.so/published-documents/legislation/instructions/revenue-instructions/# [LINK] South West MoF => https://southwestmof.so/ [LINK] Forgot Password? => https://southwestmof.so/published-documents/legislation/instructions/revenue-instructions/?action=lostpassword [LINK] Register Now => http://0 [IMAGE: "South West MoF" => https://southwestmof.so/wp-content/uploads/2020/07/swss-mof-favicon.png] Revenue Instructions SWS Revenue Instructions in English SWS Revenue Instructions in Somali SWS_Revenue_Eng_Instr1-Appeals SWS_Revenue_Eng_Instr2- Collection Agents SWS_Revenue_Eng_Instr3-Exemptions SWS_Revenue_Eng_Instr4- Classification of Businesses SWS_Revenue_Eng_Instr5-PIT SWS_Revenue_Eng_Instr6-Markets SWS_Revenue_Eng_Instr7-Resource licenses SWS_Revenue_Eng_Instr8-Schedule of Due dates SWS_Revenue_Eng_Instr9-Publication of Forms SWS_Revenue_Eng_Instr10-Khat and Cigarettes 22jan2018 SWS_Revenue_Eng_Instr11-Witholding of Tax 6Feb2018 SWS_Revenue_Eng_Instr12-Tax Compliance Certificate 12Feb2018_GG edits SWS_Revenue_Som_Instr1-Appeals SWS_Revenue_Som_Instr2- Collection Agents SWS_Revenue_Som_Instr3-Exemptions SWS_Revenue_Som__Instr4- Classification of Businesses SWS_Revenue_Som_Instr5-PIT SWS_Revenue_Som_Instr6-Markets SWS_Revenue_Som_Instr7-Resource licenses SWS_Revenue_Som_Instr8-Schedule of Due dates SWS_Revenue_Som_Instr9-Publication of Forms SWS_Revenue_Som_Instr10-Khat and Cigarettes

[LINK] Skip to main content => http://www.revenuedirectorate.gov.so/about#main-content [LINK] revenuedirectorate@mof.gov.so => mailto:info@yourstore.com Somalia Revenue Directorate "Strengthening the Nation's Economy through Efficient Tax Administration" The SRD is a government agency responsible for the administration and collection of taxes in Somalia. Our mission is to promote voluntary compliance, enhance revenue collection, and contribute to the nation's economic growth and development. We are committed to providing efficient, transparent, and professional services to taxpayers while upholding the highest standards of integrity and accountability. Our Vision: To be a world-class revenue authority, contributing to the sustainable development and prosperity of Somalia. Our Mission: To optimize revenue collection through effective and efficient tax administration, fostering voluntary compliance, and promoting a fair and transparent tax system. Our Core Values: 1. Integrity: We uphold the highest ethical standards in all our operations and interactions with taxpayers and stakeholders. 2. Professionalism: We are committed to providing quality services and maintaining a competent, knowledgeable, and skilled workforce. 3. Accountability: We take responsibility for our actions and decisions, ensuring transparency and openness in our operations. 4. Innovation: We embrace new ideas and technologies to improve our services and enhance the taxpayer experience. 5. Collaboration: We work closely with our stakeholders, including taxpayers, government agencies, and international partners, to achieve our goals. Our Functions: The Somalia Revenue Directorate is responsible for: 1. Administering and enforcing tax laws and regulations. 2. Collecting taxes and other revenue due to the government. 3. Providing taxpayer education and assistance to promote voluntary compliance. 4. Conducting audits and investigations to ensure tax compliance and deter tax evasion. 5. Developing and implementing tax policies and strategies to enhance revenue collection. 6. Collaborating with other government agencies and international partners to combat tax fraud and evasion. Our Services: We offer a range of services to taxpayers, including: 1. Tax registration and issuance of Tax Identification Numbers (TINs). 2. Processing tax returns and payments. 3. Providing tax information, guidance, and support. 4. Offering online services for tax filing, payment, and account management. 5. Conducting taxpayer education and outreach programs. Contact Us: For any inquiries or assistance, please contact us through the following channels: Address: Somalia Revenue Directorate, Xamarwayne, Mogadishu, Somalia Phone: +252 617747363 Email: revenuedirectorate@mof.gov.so Website: www.revenuedirectorate.gov.so We are here to serve you and help you fulfill your tax obligations. Together, we can build a stronger and more prosperous Somalia.

[LINK] MociAdmin@2000 => https://moci.gov.so/en/author/mociadmin2000/ [LINK] MOCI => https://moci.gov.so/en/tag/moci/ [LINK] previous => https://moci.gov.so/en/ministry-of-commerce-and-industry-holds-validation-meeting-for-the-national-cooperatives-policy-and-law/ [LINK] Next => https://moci.gov.so/en/cabinet-approves-the-business-registration-and-licensing-bill/ [LINK] Cancel reply => https://moci.gov.so/en/welcome-to-the-new-ministry-of-commerce-and-industry-website/#respond [LINK] CABINET APPROVES THE BUSINESS REGISTRATION AND LICENSING BILL. => https://moci.gov.so/en/cabinet-approves-the-business-registration-and-licensing-bill/ [LINK] Welcome to the New Ministry of Commerce and Industry Website => https://moci.gov.so/en/welcome-to-the-new-ministry-of-commerce-and-industry-website/ [LINK] Ministry of Commerce and Industry Holds Validation Meeting for the National Cooperatives Policy and Law => https://moci.gov.so/en/ministry-of-commerce-and-industry-holds-validation-meeting-for-the-national-cooperatives-policy-and-law/ [LINK] Ministry of Commerce and Industry Holds Consultative Meeting on the National Cooperatives Policy and Law => https://moci.gov.so/en/ministry-of-commerce-and-industry-holds-consultative-meeting-on-the-national-cooperatives-policy-and-law/ [LINK] Ibraahim Cismaan Participates in Meeting on Accelerating Government Procedures => https://moci.gov.so/en/ibraahim-cismaan-participates-in-meeting-on-accelerating-government-procedures/ [LINK] CABINET APPROVES THE BUSINESS REGISTRATION AND... => https://moci.gov.so/en/cabinet-approves-the-business-registration-and-licensing-bill/ [LINK] Welcome to the New Ministry of... => https://moci.gov.so/en/welcome-to-the-new-ministry-of-commerce-and-industry-website/ [LINK] Ministry of Commerce and Industry Holds... => https://moci.gov.so/en/ministry-of-commerce-and-industry-holds-validation-meeting-for-the-national-cooperatives-policy-and-law/ [LINK] Event => https://moci.gov.so/en/category/event/ [LINK] Moci => https://moci.gov.so/en/category/moci/ [LINK] News => https://moci.gov.so/en/category/news/ [LINK] Press Release => https://moci.gov.so/en/category/press-release/ [LINK] Publications => https://moci.gov.so/en/category/publications/ [LINK] Speech => https://moci.gov.so/en/category/speech/ [LINK] Success Stories => https://moci.gov.so/en/category/success-stories/ [IMAGE: "Images" => https://secure.gravatar.com/avatar/e777d3fd7c6dcfc86013ca6ba4d15ba06f354761b8f64100f44a8d1b8b3a6e97?s=96&d=mm&r=g] Welcome to the New Ministry of Commerce and Industry Website The Ministry of Commerce and Industry is pleased to introduce its newly enhanced website, designed to provide easier access to information, services, and updates for businesses, investors, and the public. Through the new platform, visitors can: Leave a Reply Cancel reply Your email address will not be published. Required fields are marked * Save my name, email, and website in this browser for the next time I comment. Leave comment Recent Posts CABINET APPROVES THE BUSINESS REGISTRATION AND LICENSING BILL. Welcome to the New Ministry of Commerce and Industry Website Ministry of Commerce and Industry Holds Validation Meeting for the National Cooperatives Policy and Law Ministry of Commerce and Industry Holds Consultative Meeting on the National Cooperatives Policy and Law Ibraahim Cismaan Participates in Meeting on Accelerating Government Procedures Recent Comments Press Release (10) Publications (6) Success Stories (3)

[LINK] Jobs in Somália Positions open today, updated daily. => https://africarrieres.com/somalie/pt/emplois [LINK] Mercado de trabalho Salary Guide by Profession - Somalia Somalia Salary Guide Overview Somalia's job market presents a unique landscape shaped by its post-conflict recovery, in... => https://africarrieres.com/somalie/pt/guide/marche-emploi/grille-salaires [LINK] Guias práticos Salary Negotiation - Somalia Understanding the Somali Employment Context Salary negotiation in Somalia presents unique challenges and opportunities... => https://africarrieres.com/somalie/pt/guide/pratique/negocier-salaire Use combination of methods: online job platforms like Africarrieres.com, professional networks, and recruitment agencies. Vet candidates carefully through interviews and reference checks. Consider partnerships with educational institutions and professional organizations. Offering competitive salaries and benefits helps attract and retain top talent. Salary Guide by Profession - Somalia Somalia Salary Guide Overview Somalia's job market presents a unique landscape shaped by its post-conflict recovery, in... Salary Negotiation - Somalia Understanding the Somali Employment Context Salary negotiation in Somalia presents unique challenges and opportunities... [LINK] Ir para o conteúdo principal => https://africarrieres.com/somalie/pt/guide/employeur-entreprise/creer-entreprise#main-content [LINK] Employer Obligations => https://africarrieres.com/somalie/pt/guide/employeur-entreprise/obligations-employeur [LINK] Employer Taxes & Social Contributions => https://africarrieres.com/somalie/pt/guide/employeur-entreprise/charges-employeur [LINK] Starting a Business => https://africarrieres.com/somalie/pt/guide/employeur-entreprise/creer-entreprise [LINK] Foreign Worker Regulations => https://africarrieres.com/somalie/pt/guide/employeur-entreprise/travail-etranger [LINK] Free Zones & Special Regimes => https://africarrieres.com/somalie/pt/guide/employeur-entreprise/zones-franches [LINK] Direito do trabalho => https://africarrieres.com/somalie/pt/guide/droit-du-travail [LINK] Empregadores e empresas => https://africarrieres.com/somalie/pt/guide/employeur-entreprise [LINK] Mercado de trabalho => https://africarrieres.com/somalie/pt/guide/marche-emploi [LINK] Guias práticos => https://africarrieres.com/somalie/pt/guide/pratique [LINK] Descobrir o país => https://africarrieres.com/somalie/pt/guide/decouvrir [LINK] Notícias => https://africarrieres.com/somalie/pt/guide/actualites [LINK] Empregadores e empresas => https://africarrieres.com/somalie/pt/guide/employeur-entreprise [LINK] social security => https://africarrieres.com/somalia/en/guide/droit-du-travail/social-security [LINK] Anterior Employer Taxes & Social Contributions => https://africarrieres.com/somalie/pt/guide/employeur-entreprise/charges-employeur [LINK] Seguinte Foreign Worker Regulations => https://africarrieres.com/somalie/pt/guide/employeur-entreprise/travail-etranger [LINK] The full empregadores e empresas section Other procedures and obligations. => https://africarrieres.com/somalie/pt/guide/employeur-entreprise [LINK] Guias práticos Interview Preparation - Somalia I => https://africarrieres.com/somalie/pt/guide/pratique/preparer-entretien [LINK] Descobrir o país Education System & Key Programs - Somalia Education System Overview

[LINK] Skip to main content => https://mof.gov.so/publications/binding-formal-circular-mandatory-use-digital-revenue-receipts#main-content [LINK] Download Publication => https://mof.gov.so/sites/default/files/Publications/Circular%20reff%20434_0001.pdf [LINK] Facebook => https://mof.gov.so/publications/binding-formal-circular-mandatory-use-digital-revenue-receipts# [LINK] Twitter => https://mof.gov.so/publications/binding-formal-circular-mandatory-use-digital-revenue-receipts# [LINK] Google Plus => https://mof.gov.so/publications/binding-formal-circular-mandatory-use-digital-revenue-receipts# [LINK] Pinterest => https://mof.gov.so/publications/binding-formal-circular-mandatory-use-digital-revenue-receipts# [LINK] Email to a Friend => https://mof.gov.so/publications/binding-formal-circular-mandatory-use-digital-revenue-receipts# [LINK] BUDGET FORMULATION => https://mof.gov.so/publications/binding-formal-circular-mandatory-use-digital-revenue-receipts#sidenav1 [LINK] Annual Budget Proposal => https://mof.gov.so/publications/binding-formal-circular-mandatory-use-digital-revenue-receipts [LINK] Budget Calendar => https://mof.gov.so/publications/binding-formal-circular-mandatory-use-digital-revenue-receipts [LINK] Budget Guidance => https://mof.gov.so/publications/binding-formal-circular-mandatory-use-digital-revenue-receipts [LINK] Consolidated Budgets (FGS & FMS) => https://mof.gov.so/publications/binding-formal-circular-mandatory-use-digital-revenue-receipts [LINK] Pre-Budget Statement => https://mof.gov.so/publications/binding-formal-circular-mandatory-use-digital-revenue-receipts [LINK] Supplemental Budget => https://mof.gov.so/publications/binding-formal-circular-mandatory-use-digital-revenue-receipts [LINK] BUDGET IMPLEMENTATION => https://mof.gov.so/publications/binding-formal-circular-mandatory-use-digital-revenue-receipts#sidenav2 [LINK] Consolidated Fiscal Reports (FGS & FMS) => https://mof.gov.so/publications/binding-formal-circular-mandatory-use-digital-revenue-receipts [LINK] In-Year Reports => https://mof.gov.so/publications/binding-formal-circular-mandatory-use-digital-revenue-receipts [LINK] Year-End Reports => https://mof.gov.so/publications/binding-formal-circular-mandatory-use-digital-revenue-receipts [LINK] REVENUE => https://mof.gov.so/publications/binding-formal-circular-mandatory-use-digital-revenue-receipts#sidenav3 [LINK] Customs => https://mof.gov.so/publications/binding-formal-circular-mandatory-use-digital-revenue-receipts [LINK] Extractive Industry Income => https://mof.gov.so/publications/binding-formal-circular-mandatory-use-digital-revenue-receipts [LINK] Inland Revenue => https://mof.gov.so/publications/binding-formal-circular-mandatory-use-digital-revenue-receipts [LINK] Non-Tax Revenue => https://mof.gov.so/publications/binding-formal-circular-mandatory-use-digital-revenue-receipts [LINK] Revenue Reports => https://mof.gov.so/publications/binding-formal-circular-mandatory-use-digital-revenue-receipts [LINK] Taxes & Tariffs => https://mof.gov.so/publications/binding-formal-circular-mandatory-use-digital-revenue-receipts [LINK] CITIZEN VERSIONS => https://mof.gov.so/publications/binding-formal-circular-mandatory-use-digital-revenue-receipts#sidenav4 [LINK] Budget Execution => https://mof.gov.so/publications/binding-formal-circular-mandatory-use-digital-revenue-receipts [LINK] Budget Proposal => https://mof.gov.so/publications/binding-formal-circular-mandatory-use-digital-revenue-receipts [LINK] Enacted Budget => https://mof.gov.so/publications/binding-formal-circular-mandatory-use-digital-revenue-receipts [LINK] Media Review => https://mof.gov.so/publications/media-review [LINK] Pre-Budget Statement => https://mof.gov.so/publications/binding-formal-circular-mandatory-use-digital-revenue-receipts [LINK] OTHER REPORTS => https://mof.gov.so/publications/binding-formal-circular-mandatory-use-digital-revenue-receipts#sidenav5 [LINK] Debt Management Reports => https://mof.gov.so/publications/binding-formal-circular-mandatory-use-digital-revenue-receipts [LINK] Development Partner Reports => https://mof.gov.so/publications/binding-formal-circular-mandatory-use-digital-revenue-receipts [LINK] PEFA Assessments => https://mof.gov.so/publications/binding-formal-circular-mandatory-use-digital-revenue-receipts [LINK] PFM Diagnostics => https://mof.gov.so/publications/binding-formal-circular-mandatory-use-digital-revenue-receipts [LINK] Project Reports => https://mof.gov.so/publications/binding-formal-circular-mandatory-use-digital-revenue-receipts BINDING FORMAL CIRCULAR ON THE MANDATORY USE OF DIGITAL REVENUE RECEIPTS Publication Category: Publication Type: Publication Topic/Subject: Publication Corporate Author: Release Date: Binding formal circular on the mandatory use of digital revenue receipts Binding formal circular on the mandatory use of digital revenue receipts BROWSE RELATED PUBLICATIONS SHARE THIS:

[LINK] Skip to content => https://somalipublicagenda.org/somalias-2026-federal-budget-fiscal-priorities-revenue-trends-and-governance-challenges/#content [LINK] Policy Papers => https://somalipublicagenda.org/category/publications/policy-papers/ [LINK] Farhia Mohamud => https://somalipublicagenda.org/author/farhia/ [LINK] July 19, 2026 => https://somalipublicagenda.org/2026/07/19/ [LINK] Download PDF => https://somalipublicagenda.org/?sdm_process_download=1&download_id=36439 [LINK] 13 Aug 2026 Hannaankee Doorasho Ayaa Ku Habboon Maareynta Doorashooyinka Federaalka Soomaaliya? => https://somalipublicagenda.org/hannaankee-doorasho-ayaa-ku-habboon-maareynta-doorashooyinka-federaalka-soomaaliya/ [LINK] 09 Aug 2026 Wareysi: Agaasimaha Somali Public Agenda oo Himilo Somali TV uga Warramay Arrimaha Doorashooyinka => https://somalipublicagenda.org/wareysi-agaasimaha-somali-public-agenda-oo-himilo-somali-tv-uga-warramay-arrimaha-doorashooyinka/ [LINK] 05 Aug 2026 E78. Nooca Doorasho ee Golaha Midnimada, Doodaha Dhinacyada & Doorka Beesha Caalamka => https://somalipublicagenda.org/e78-nooca-doorasho-ee-golaha-midnimada-doodaha-dhinacyada-doorka-beesha-caalamka/ [LINK] 03 Aug 2026 More Than an Internship: My Journey at Somali Public Agenda => https://somalipublicagenda.org/more-than-an-internship-my-journey-at-somali-public-agenda/ [LINK] 28 Jul 2026 E47. Saameynta Caafimaad ee Ka Dhalata Isticmaalka Dawooyinka Midabka Doorriya => https://somalipublicagenda.org/e47-saameynta-caafimaad-ee-ka-dhalata-isticmaalka-dawooyinka-midabka-doorriya/ [LINK] Finding Common Ground: Towards a Compromise Electoral Framework for Somalia’s Future Federal Elections => https://somalipublicagenda.org/finding-common-ground-towards-a-compromise-electoral-framework-for-somalias-future-federal-elections/ [LINK] Navigating Political Transition: Citizens’ Views on Elections, Legitimacy, and Governance in Somalia => https://somalipublicagenda.org/navigating-political-transition-citizens-views-on-elections-legitimacy-and-governance-in-somalia/ [LINK] Strengthening Citizen Participation and Accountability in North Galkacyo Local Governance: Challenges, Opportunities, and Policy Priorities => https://somalipublicagenda.org/strengthening-citizen-participation-and-accountability-in-north-galkacyo-local-governance-challenges-opportunities-and-policy-priorities/ [LINK] Cancel reply => https://somalipublicagenda.org/somalias-2026-federal-budget-fiscal-priorities-revenue-trends-and-governance-challenges/#respond [LINK] Icon-facebook => https://facebook.com/somalipubagenda/ [LINK] Instagram => http://instagram.com/somalipubagenda/ [LINK] Twitter => https://twitter.com/somalipubagenda [LINK] Linkedin => https://www.linkedin.com/company/somalipubagenda/ [LINK] Youtube => http://youtube.com/somalipubagenda [LINK] Hannaankee Doorasho Ayaa Ku Habboon Maareynta Doorashooyinka Federaalka Soomaaliya? 13 Aug 2026 => https://somalipublicagenda.org/hannaankee-doorasho-ayaa-ku-habboon-maareynta-doorashooyinka-federaalka-soomaaliya/ [LINK] Wareysi: Agaasimaha Somali Public Agenda oo Himilo Somali TV uga Warramay Arrimaha Doorashooyinka 09 Aug 2026 => https://somalipublicagenda.org/wareysi-agaasimaha-somali-public-agenda-oo-himilo-somali-tv-uga-warramay-arrimaha-doorashooyinka/ [LINK] Research Reports => https://somalipublicagenda.org/publications/research-reports/ [LINK] Governance Briefs => https://somalipublicagenda.org/publications/governance-briefs/ [LINK] Commentaries => https://somalipublicagenda.org/publications/commentary/ [LINK] Dialogue => https://somalipublicagenda.org/multimedia/spa-dialogue-videos/ [LINK] Podcasts => https://somalipublicagenda.org/podcasts/ [LINK] About SPA => https://somalipublicagenda.org/about-spa/ [LINK] TV Highlights => https://somalipublicagenda.org/multimedia/tv-highlights/ [LINK] Radio Highlights => https://somalipublicagenda.org/multimedia/radio-highlights/ [LINK] Icon-facebook => https://facebook.com/somalipubagenda/ [LINK] Twitter => https://twitter.com/somalipubagenda [LINK] Instagram => http://instagram.com/somalipubagenda/ [LINK] Linkedin => https://www.linkedin.com/company/somalipubagenda/ [LINK] Youtube => http://youtube.com/somalipubagenda [IMAGE: "Picture of Farhia Mohamud" => data:image/svg+xml;base64,PHN2ZyB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciIHdpZHRoPSIzMDAiIGhlaWdodD0iMzAwIiB2aWV3Qm94PSIwIDAgMzAwIDMwMCI+PHJlY3Qgd2lkdGg9IjEwMCUiIGhlaWdodD0iMTAwJSIgc3R5bGU9ImZpbGw6I2NmZDRkYjtmaWxsLW9wYWNpdHk6IDAuMTsiLz48L3N2Zz4=] Somalia’s 2026 Federal Budget: Fiscal Priorities, Revenue Trends, and Governance Challenges Farhia Mohamud July 19, 2026 The 2026 federal budget projects total revenues and grants of approximately $1.36 billion against expenditures of $1.39 billion, resulting in a fiscal deficit of about $29 million. Domestic revenue is expected to rise to $479 million, largely attributed to improvements in income taxes, goods and services taxes, and administrative fees. Nevertheless, customs duties and other import-dependent revenues remain highly exposed to external shocks, including global trade disruptions and fluctuations in external aid flows. External grants account for $878.8 million, or 64.7 percent of total resources, with $174.4 million provided as direct budget support and $704.4 million allocated to donor-financed projects. This underscores the continued reliance on external financing and the dominance of project-based implementation modalities. Sectoral allocations indicate increased spending on security, infrastructure, and administrative functions, alongside reductions in key social sectors such as health and social protection. At the same time, concerns persist regarding fiscal transparency and efficiency, including limited disclosure of public asset transactions and rising operational expenditures without corresponding performance reporting. Regarding debt management, the budget underscores continued adherence to a cautious post-HIPC borrowing strategy. Debt-service obligations have declined substantially, from $13.8 million in 2025 to $7 million in 2026, and new financing remains concessional. At the same time, emerging fiscal risks are evident through government-backed guarantees and significant investments in state-owned financial institutions, including the Somali Development and Reconstruction Bank. These commitments may generate future liabilities if they are not supported by strong governance and oversight frameworks. Somalia’s 2026 Federal Budget: Fiscal Priorities, Revenue Trends, and Governance Challenges SPA_Policy_Paper_13_2026_ENGLISH Farhia Mohamud Director, SPA Policy Lab Share This: Recent Posts 13 Aug 2026 Hannaankee Doorasho Ayaa Ku Habboon Maareynta Doorashooyinka Federaalka Soomaaliya? 09 Aug 2026 Wareysi: Agaasimaha Somali Public Agenda oo Himilo Somali TV uga Warramay Arrimaha Doorashooyinka 05 Aug 2026 E78. Nooca Doorasho ee Golaha Midnimada, Doodaha Dhinacyada & Doorka Beesha Caalamka 03 Aug 2026 More Than an Internship: My Journey at Somali Public Agenda 28 Jul 2026 E47. Saameynta Caafimaad ee Ka Dhalata Isticmaalka Dawooyinka Midabka Doorriya Explore our related posts Finding Common Ground: Towards a Compromise Electoral Framework for Somalia’s Future Federal Elections Navigating Political Transition: Citizens’ Views on Elections, Legitimacy, and Governance in Somalia Strengthening Citizen Participation and Accountability in North Galkacyo Local Governance: Challenges, Opportunities, and Policy Priorities Leave a Reply Cancel reply Your email address will not be published. Required fields are marked * Subscribe our Newsletter Stay updated on governance and public services in Somalia! Somali Public Agenda (SPA) is a non-profit, non-partisan, and independent public policy and administration research and action organization based in Mogadishu. It aims to advance understanding and improvement of public policy and services in Somalia through evidence-based research and analysis, dialogue, policy and service design, and training. Latest Posts Hannaankee Doorasho Ayaa Ku Habboon Maareynta Doorashooyinka Federaalka Soomaaliya? 13 Aug 2026 Wareysi: Agaasimaha Somali Public Agenda oo Himilo Somali TV uga Warramay Arrimaha Doorashooyinka 09 Aug 2026 Subscribe to SPA newsletter Stay updated on governance and public services in Somalia! 2018 - 2026. Somali Public Agenda. All rights reserved.

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Consider the typical financial lifecycle of a commercial venture: from initial purchase order issuance and inventory receipt to vendor billing, customer invoicing, tax calculation, and general ledger reconciliation. Each touchpoint represents a potential bottleneck if managed manually. By automating this workflow through Mutual Africa Pay, companies eliminate errors, reduce tax closing cycles, and protect working capital. An accounting and tax ledger is never an isolated document; it connects sales, procurement, HR, and executive leadership. When your accounting and tax software integrates seamlessly with inventory systems, cost of goods sold and VAT obligations automatically update upon sale. When it connects with payroll and tax modules, statutory deductions are calculated instantly. This interconnected architecture is precisely what Mutual Africa Pay delivers to forward-thinking organizations across Somalia and beyond. Consider the typical financial lifecycle of a commercial venture: from initial purchase order issuance and inventory receipt to vendor billing, customer invoicing, tax calculation, and general ledger reconciliation. Each touchpoint represents a potential bottleneck if managed manually. By automating this workflow through Mutual Africa Pay, companies eliminate errors, reduce tax closing cycles, and protect working capital. An accounting and tax ledger is never an isolated document; it connects sales, procurement, HR, and executive leadership. When your accounting and tax software integrates seamlessly with inventory systems, cost of goods sold and VAT obligations automatically update upon sale. When it connects with payroll and tax modules, statutory deductions are calculated instantly. This interconnected architecture is precisely what Mutual Africa Pay delivers to forward-thinking organizations across Somalia and beyond. Consider the typical financial lifecycle of a commercial venture: from initial purchase order issuance and inventory receipt to vendor billing, customer invoicing, tax calculation, and general ledger reconciliation. Each touchpoint represents a potential bottleneck if managed manually. By automating this workflow through Mutual Africa Pay, companies eliminate errors, reduce tax closing cycles, and protect working capital. An accounting and tax ledger is never an isolated document; it connects sales, procurement, HR, and executive leadership. When your accounting and tax software integrates seamlessly with inventory systems, cost of goods sold and VAT obligations automatically update upon sale. When it connects with payroll and tax modules, statutory deductions are calculated instantly. This interconnected architecture is precisely what Mutual Africa Pay delivers to forward-thinking organizations across Somalia and beyond. 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Mutual Africa Pay equips organizations with instant digital ledgers, automated tax calculation, secure cloud storage, and integrated reporting that align with regional regulatory frameworks. Core Features to Look for in Modern Tax Compliance Software Automated Tax & VAT Calculations: Seamlessly compute VAT, sales tax, and payroll withholdings without manual calculation errors. Multi-Currency Support: Manage accounts in local currencies and major global currencies with automated exchange rate tracking for tax reporting. Real-Time Financial Reporting: Generate instant Profit and Loss statements, Balance Sheets, and Tax Liability summaries on demand. Bank Reconciliation: Automatically match incoming bank transfers and digital wallet payments to open invoices and tax expenses in real time. Regulatory Compliance: Ensure complete compliance with local tax authorities using custom tax codes, VAT calculations, and audit-ready reporting trails. Localized Market Dynamics in Somalia Focus on East African trade networks, diaspora investment management, and resilient local enterprise accounting. By leveraging Mutual Africa Pay, businesses across Somalia can bridge the gap between traditional tax filing and modern digital finance, ensuring audit-ready records and immaculate financial control. Supporting Physical Infrastructure & Logistics Advanced Financial Reporting & Business Intelligence Data-driven decision making separates thriving enterprises from struggling ones. Modern tax and accounting software does more than just record past transactions—it provides deep analytical insights into your tax liabilities and financial health. With real-time dashboards, aging reports, and predictive revenue forecasting, business leaders in Somalia can plan inventory, payroll, and capital investments with absolute confidence. 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When tax compliance, accounting, inventory management, and customer relationship management operate within a unified ecosystem, management teams gain unprecedented clarity. In Somalia, businesses that adopt cloud-first financial and tax tools consistently outperform competitors who rely on fragmented spreadsheets and manual bookkeeping. Optimizing Working Capital and Cash Flow Management Cash flow is the lifeblood of any commercial venture. Delayed payments from slow-paying clients or unmonitored tax liabilities can cripple payroll obligations, supplier negotiations, and growth initiatives. Automated cash flow forecasting, real-time expense tracking, and instant bank reconciliation managed through smart accounting software drastically shorten the cash conversion cycle. Businesses in Somalia utilizing these automated systems report an average 40% reduction in financial and tax reconciliation time within the first quarter of deployment. 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Comprehensive Operational Excellence in Somalia Sustainable enterprise growth requires a continuous commitment to operational efficiency. When tax compliance, accounting, inventory management, and customer relationship management operate within a unified ecosystem, management teams gain unprecedented clarity. In Somalia, businesses that adopt cloud-first financial and tax tools consistently outperform competitors who rely on fragmented spreadsheets and manual bookkeeping. Optimizing Working Capital and Cash Flow Management Cash flow is the lifeblood of any commercial venture. Delayed payments from slow-paying clients or unmonitored tax liabilities can cripple payroll obligations, supplier negotiations, and growth initiatives. Automated cash flow forecasting, real-time expense tracking, and instant bank reconciliation managed through smart accounting software drastically shorten the cash conversion cycle. Businesses in Somalia utilizing these automated systems report an average 40% reduction in financial and tax reconciliation time within the first quarter of deployment. Seamless Integration Across Enterprise Departments Furthermore, as businesses expand their physical footprint—opening new regional branches, warehouses, or client-facing offices—coordinating with reliable construction and facility management partners becomes essential. Leveraging industrial networks like Builders24 ensures that your physical infrastructure scales smoothly in tandem with your digital financial and tax expansion. Embracing Digital Transformation and E-Filing Mandates Governments across Africa are increasingly adopting digital tax administration and mandatory electronic filing frameworks to curb tax evasion and streamline compliance. Staying ahead of these regulatory shifts is vital for avoiding penalties and maintaining good standing. Mutual Africa Pay is engineered to comply with evolving regional tax regulations, ensuring your business remains audit-ready at all times. Comprehensive Operational Excellence in Somalia Sustainable enterprise growth requires a continuous commitment to operational efficiency. When tax compliance, accounting, inventory management, and customer relationship management operate within a unified ecosystem, management teams gain unprecedented clarity. In Somalia, businesses that adopt cloud-first financial and tax tools consistently outperform competitors who rely on fragmented spreadsheets and manual bookkeeping. Optimizing Working Capital and Cash Flow Management Cash flow is the lifeblood of any commercial venture. Delayed payments from slow-paying clients or unmonitored tax liabilities can cripple payroll obligations, supplier negotiations, and growth initiatives. Automated cash flow forecasting, real-time expense tracking, and instant bank reconciliation managed through smart accounting software drastically shorten the cash conversion cycle. Businesses in Somalia utilizing these automated systems report an average 40% reduction in financial and tax reconciliation time within the first quarter of deployment. Seamless Integration Across Enterprise Departments Furthermore, as businesses expand their physical footprint—opening new regional branches, warehouses, or client-facing offices—coordinating with reliable construction and facility management partners becomes essential. Leveraging industrial networks like Builders24 ensures that your physical infrastructure scales smoothly in tandem with your digital financial and tax expansion. Embracing Digital Transformation and E-Filing Mandates Governments across Africa are increasingly adopting digital tax administration and mandatory electronic filing frameworks to curb tax evasion and streamline compliance. Staying ahead of these regulatory shifts is vital for avoiding penalties and maintaining good standing. Mutual Africa Pay is engineered to comply with evolving regional tax regulations, ensuring your business remains audit-ready at all times. About the Author Mutual Africa Pay Leave a Reply Cancel reply Your email address will not be published. Required fields are marked * Save my name, email, and website in this browser for the next time I comment. You may also like these Mutual Africa Pay is a payments infrastructure and accounting software company offering invoicing, billing, payroll, POS, inventory, lending, and cash flow intelligence for African businesses. Invoicing & Billing Expense Tracking P&L Reporting Balance Sheet VAT / Tax Reporting Aged Receivables Recurring Invoices Payment Links Recurring Billing Multi-Currency Utilities Payments Payments Infrastructure Receive Payment Bank Reconciliation Open Banking API Business Lending Obligations Point of Sale Deal Pipeline / CRM Quotes & Estimates Purchase Orders Document Storage Payroll Run Leave Management Time & Attendance Email Marketing Customer Portal Supplier Portal Employee Portal Document Signing Verify Document Mark AI Assistant Audit Trail Roles & Permissions POPIA / GDPR Enterprise Tools Marketplace MAP Marketplace Browse listings List an opportunity Investor profile Investor profiles Marketplace disclaimer MAP Circles MAP Circles Browse circles My connections Contact Support Help Centre Getting Started Invoicing & Payments Account & Billing System Status

[LINK] Skip to main content => https://www.mof.gov.so/taxonomy/term/125#main-content [LINK] Download Publication => https://www.mof.gov.so/sites/default/files/Publications/Circular%20reff%20434_0001.pdf [LINK] Download Publication => https://www.mof.gov.so/sites/default/files/Publications/Income%20Tax%20Regulation_%200141%2C%202025.pdf [LINK] Download Publication => https://www.mof.gov.so/sites/default/files/Publications/Business%20Process%20Guide%20for%20the%20Clearance%20of%20Goods%20Through%20the%20Somali%20Customs%20Automated%20System%20%28SOMCAS%29.pdf [LINK] Download Publication => https://www.mof.gov.so/sites/default/files/Publications/Standard%20Operating%20Procedures%20on%20the%20Process%20of%20Customs%20Declarations%20Through%20SOMCAS_0.pdf [LINK] Download Publication => https://www.mof.gov.so/sites/default/files/Publications/SOMCAS%20Users%20Authorization%2C%20Identification%20and%20Authentication%20Policy.pdf [LINK] Download Publication => https://www.mof.gov.so/sites/default/files/Publications/Xeer-Nidaamiyaha%20Habka%20Faafinta%20Badeecadaha%20Furdooyinka%20April%2C%202023.pdf [LINK] Download Publication => https://www.mof.gov.so/sites/default/files/Publications/Xeer-Nidaamiyaha%20Aasaasida%20iyo%20Adeegsiga%20Jadwalka%20Qiimaha%20Alaabta.pdf [LINK] Download Publication => https://www.mof.gov.so/sites/default/files/Publications/Xeer-Nidaamiyaha%20Wax%20Ka-beddelka%20Jadwalka%20Dhaqan-galka%20ah%20ee%20Tacriifada%20ivo%20Canshuurta%20Gadida%20ee%20badecadaha%20Dalka%20loo%20soo%20dhoofiyo.pdf [LINK] Download Publication => https://www.mof.gov.so/sites/default/files/Publications/Somali_Customs_Tariff_Final.pdf [LINK] Subscribe to Taxes & Tariffs => https://www.mof.gov.so/taxonomy/term/125/feed Publication Category: Publication Type: Publication Topic/Subject: Publication Corporate Author: Release Date: Binding formal circular on the mandatory use of digital revenue receipts Binding formal circular on the mandatory use of digital revenue receipts BROWSE RELATED PUBLICATIONS Publication Category: Publication Type: Publication Topic/Subject: Publication Corporate Author: Release Date: Approval of the Income tax Regulation of 2025 BROWSE RELATED PUBLICATIONS Publication Category: Publication Type: Publication Topic/Subject: Publication Corporate Author: Release Date: BUSINESS PROCESS GUIDE FOR THE CLEARANCE OF GOODS THROUGH THE SOMALI CUSTOMS AUTOMATED SYSTEM (SOMCAS) BROWSE RELATED PUBLICATIONS Publication Category: Publication Type: Publication Topic/Subject: Publication Corporate Author: Release Date: STANDARD OPERATING PROCEDURES ON PROCESS OF CUSTOMS DECLARATIONS THROUGH SOMCAS BROWSE RELATED PUBLICATIONS Publication Category: Publication Type: Publication Topic/Subject: Publication Corporate Author: Release Date: SOMCAS USERS AUTHORIZATION, IDENTIFICATION AND AUTHENTICATION POLICY BROWSE RELATED PUBLICATIONS Publication Category: Publication Type: Publication Topic/Subject: Publication Corporate Author: Release Date: Xeer-Nidaamiyaha Habka Faafinta Badeecadaha Furdooyinka April, 2023 BROWSE RELATED PUBLICATIONS Publication Category: Publication Type: Publication Topic/Subject: Publication Corporate Author: Release Date: Xeer-Nidaamiyaha Aasaasida yo Adeegsiga Jadwalka Qimaha Alaabta, ee February 2023 Xeer-Nidaamiyaha Aasaasida yo Adeegsiga Jadwalka Qimaha Alaabta, ee February 2023 BROWSE RELATED PUBLICATIONS Publication Category: Publication Type: Publication Topic/Subject: Publication Corporate Author: Release Date: Xeer-Nidaamiyaha Wax Ka-beddelka Jadwalka Dhaqan-galka ah ee Tariifada ivo Canshuurta Gadida ee badecadaha Dalka loo soo dhoofiyo BROWSE RELATED PUBLICATIONS Publication Category: Publication Type: Publication Topic/Subject: Publication Corporate Author: Release Date: SOMALI CUSTOMS TARIFF 2022 Click The link Down here for more details : BROWSE RELATED PUBLICATIONS --- DOCUMENT CONTENT (https://www.mof.gov.so/sites/default/files/Publications/Business%20Process%20Guide%20for%20the%20Clearance%20of%20Goods%20Through%20the%20Somali%20Customs%20Automated%20System%20%28SOMCAS%29.pdf) --- MINISTRY OF FINANCE BUSINESS PROCESS GUIDE FOR THE CLEARANCE OF GOODS THROUGH THE SOMALI CUSTOMS AUTOMATED SYSTEM (SOMCAS)

Pour réussir son implantation au Burundi, un expatrié doit maîtriser quatre aspects essentiels : la mécanique juridique et fiscale, la réalité du terrain, la culture d’affaires locale et l’écosystème financier. Ce guide offre une vue d’ensemble pragmatique et actualisée pour transformer un projet en activité opérationnelle. Les diagnostics sectoriels et les stratégies nationales convergent : plusieurs domaines offrent un potentiel significatif pour des investisseurs privés, y compris étrangers. Le droit des sociétés burundais, de tradition civiliste, offre plusieurs formes juridiques. Pour un expatrié entrepreneur, trois options dominent : la société à responsabilité limitée (SPRL/SARL), la société anonyme (SA) et la succursale d’une société étrangère. – Banque Commerciale du Burundi (BANCOBU) : l’un des deux grands établissements « matures », offre large de comptes, crédits et produits d’épargne ; – qualifications prouvées (diplômes, expérience) ; Écolodges, circuits spécialisés et offre de restauration ciblée. Vous souhaitez vous expatrier à l'étranger : contactez-nous pour des offres sur mesure. [LINK] masquer => https://www.cyriljarnias.com/expatriation/sinstaller-au-burundi-en-tant-que-expatrie-guide-complet/creer-entreprise-burundi-expatrie-guide-terrain/# [LINK] 1 Comprendre le terrain : économie, opportunités et contraintes => https://www.cyriljarnias.com/expatriation/sinstaller-au-burundi-en-tant-que-expatrie-guide-complet/creer-entreprise-burundi-expatrie-guide-terrain/#Comprendre_le_terrain_economie_opportunites_et_contraintes [LINK] 1.1 Un pays agricole, mais à diversifier => https://www.cyriljarnias.com/expatriation/sinstaller-au-burundi-en-tant-que-expatrie-guide-complet/creer-entreprise-burundi-expatrie-guide-terrain/#Un_pays_agricole_mais_a_diversifier [LINK] 1.2 Des secteurs porteurs identifiés => https://www.cyriljarnias.com/expatriation/sinstaller-au-burundi-en-tant-que-expatrie-guide-complet/creer-entreprise-burundi-expatrie-guide-terrain/#Des_secteurs_porteurs_identifies [LINK] 1.3 Une économie fragile, mais en réforme => https://www.cyriljarnias.com/expatriation/sinstaller-au-burundi-en-tant-que-expatrie-guide-complet/creer-entreprise-burundi-expatrie-guide-terrain/#Une_economie_fragile_mais_en_reforme [LINK] 2 Cadre légal : ce que permet le Code des investissements => https://www.cyriljarnias.com/expatriation/sinstaller-au-burundi-en-tant-que-expatrie-guide-complet/creer-entreprise-burundi-expatrie-guide-terrain/#Cadre_legal_ce_que_permet_le_Code_des_investissements [LINK] 2.1 Les seuils d’investissement pour bénéficier des avantages => https://www.cyriljarnias.com/expatriation/sinstaller-au-burundi-en-tant-que-expatrie-guide-complet/creer-entreprise-burundi-expatrie-guide-terrain/#Les_seuils_dinvestissement_pour_beneficier_des_avantages [LINK] 3 Choisir sa structure juridique : SPRL, SA, succursale… => https://www.cyriljarnias.com/expatriation/sinstaller-au-burundi-en-tant-que-expatrie-guide-complet/creer-entreprise-burundi-expatrie-guide-terrain/#Choisir_sa_structure_juridique_SPRL_SA_succursale [LINK] 3.1 Les principales formes disponibles => https://www.cyriljarnias.com/expatriation/sinstaller-au-burundi-en-tant-que-expatrie-guide-complet/creer-entreprise-burundi-expatrie-guide-terrain/#Les_principales_formes_disponibles [LINK] 3.2 Capital social : des seuils accessibles => https://www.cyriljarnias.com/expatriation/sinstaller-au-burundi-en-tant-que-expatrie-guide-complet/creer-entreprise-burundi-expatrie-guide-terrain/#Capital_social_des_seuils_accessibles [LINK] 4 Démarches de création : du portail Easybusiness à l’immatriculation => https://www.cyriljarnias.com/expatriation/sinstaller-au-burundi-en-tant-que-expatrie-guide-complet/creer-entreprise-burundi-expatrie-guide-terrain/#Demarches_de_creation_du_portail_Easybusiness_a_limmatriculation [LINK] 4.1 Le guichet unique de l’ADB/API => https://www.cyriljarnias.com/expatriation/sinstaller-au-burundi-en-tant-que-expatrie-guide-complet/creer-entreprise-burundi-expatrie-guide-terrain/#Le_guichet_unique_de_lADBAPI [LINK] 4.2 Plateforme Easybusiness : s’enregistrer en ligne => https://www.cyriljarnias.com/expatriation/sinstaller-au-burundi-en-tant-que-expatrie-guide-complet/creer-entreprise-burundi-expatrie-guide-terrain/#Plateforme_Easybusiness_senregistrer_en_ligne [LINK] 4.3 Documents à prévoir pour un expatrié => https://www.cyriljarnias.com/expatriation/sinstaller-au-burundi-en-tant-que-expatrie-guide-complet/creer-entreprise-burundi-expatrie-guide-terrain/#Documents_a_prevoir_pour_un_expatrie [LINK] 4.4 Coûts et délais de création => https://www.cyriljarnias.com/expatriation/sinstaller-au-burundi-en-tant-que-expatrie-guide-complet/creer-entreprise-burundi-expatrie-guide-terrain/#Couts_et_delais_de_creation [LINK] 4.5 Formalités complémentaires => https://www.cyriljarnias.com/expatriation/sinstaller-au-burundi-en-tant-que-expatrie-guide-complet/creer-entreprise-burundi-expatrie-guide-terrain/#Formalites_complementaires [LINK] 5 Fiscalité des entreprises : ce qu’un expatrié doit vraiment comprendre => https://www.cyriljarnias.com/expatriation/sinstaller-au-burundi-en-tant-que-expatrie-guide-complet/creer-entreprise-burundi-expatrie-guide-terrain/#Fiscalite_des_entreprises_ce_quun_expatrie_doit_vraiment_comprendre [LINK] 5.1 Impôt sur les sociétés et pertes => https://www.cyriljarnias.com/expatriation/sinstaller-au-burundi-en-tant-que-expatrie-guide-complet/creer-entreprise-burundi-expatrie-guide-terrain/#Impot_sur_les_societes_et_pertes [LINK] 5.2 Impôt sur le revenu des personnes physiques => https://www.cyriljarnias.com/expatriation/sinstaller-au-burundi-en-tant-que-expatrie-guide-complet/creer-entreprise-burundi-expatrie-guide-terrain/#Impot_sur_le_revenu_des_personnes_physiques [LINK] 5.3 TVA, droits de douane et autres taxes => https://www.cyriljarnias.com/expatriation/sinstaller-au-burundi-en-tant-que-expatrie-guide-complet/creer-entreprise-burundi-expatrie-guide-terrain/#TVA_droits_de_douane_et_autres_taxes [LINK] 5.4 Retenues à la source : dividendes, intérêts, services => https://www.cyriljarnias.com/expatriation/sinstaller-au-burundi-en-tant-que-expatrie-guide-complet/creer-entreprise-burundi-expatrie-guide-terrain/#Retenues_a_la_source_dividendes_interets_services [LINK] 5.5 Cotisations sociales et coût du travail => https://www.cyriljarnias.com/expatriation/sinstaller-au-burundi-en-tant-que-expatrie-guide-complet/creer-entreprise-burundi-expatrie-guide-terrain/#Cotisations_sociales_et_cout_du_travail [LINK] 5.6 Incitations fiscales et zones franches => https://www.cyriljarnias.com/expatriation/sinstaller-au-burundi-en-tant-que-expatrie-guide-complet/creer-entreprise-burundi-expatrie-guide-terrain/#Incitations_fiscales_et_zones_franches [LINK] 6 Accès au financement : banques, microfinance et partenariats => https://www.cyriljarnias.com/expatriation/sinstaller-au-burundi-en-tant-que-expatrie-guide-complet/creer-entreprise-burundi-expatrie-guide-terrain/#Acces_au_financement_banques_microfinance_et_partenariats [LINK] 6.1 Les grandes banques présentes => https://www.cyriljarnias.com/expatriation/sinstaller-au-burundi-en-tant-que-expatrie-guide-complet/creer-entreprise-burundi-expatrie-guide-terrain/#Les_grandes_banques_presentes [LINK] 6.2 Ouvrir un compte bancaire en pratique => https://www.cyriljarnias.com/expatriation/sinstaller-au-burundi-en-tant-que-expatrie-guide-complet/creer-entreprise-burundi-expatrie-guide-terrain/#Ouvrir_un_compte_bancaire_en_pratique [LINK] 6.3 Un marché du crédit encore très restreint => https://www.cyriljarnias.com/expatriation/sinstaller-au-burundi-en-tant-que-expatrie-guide-complet/creer-entreprise-burundi-expatrie-guide-terrain/#Un_marche_du_credit_encore_tres_restreint [LINK] 6.4 Initiatives récentes pour les PME => https://www.cyriljarnias.com/expatriation/sinstaller-au-burundi-en-tant-que-expatrie-guide-complet/creer-entreprise-burundi-expatrie-guide-terrain/#Initiatives_recentes_pour_les_PME [LINK] 6.5 Solutions complémentaires pour expatriés => https://www.cyriljarnias.com/expatriation/sinstaller-au-burundi-en-tant-que-expatrie-guide-complet/creer-entreprise-burundi-expatrie-guide-terrain/#Solutions_complementaires_pour_expatries [LINK] 7 Immigration, permis de travail et installation personnelle => https://www.cyriljarnias.com/expatriation/sinstaller-au-burundi-en-tant-que-expatrie-guide-complet/creer-entreprise-burundi-expatrie-guide-terrain/#Immigration_permis_de_travail_et_installation_personnelle [LINK] 7.1 Types de visas et entrée dans le pays => https://www.cyriljarnias.com/expatriation/sinstaller-au-burundi-en-tant-que-expatrie-guide-complet/creer-entreprise-burundi-expatrie-guide-terrain/#Types_de_visas_et_entree_dans_le_pays [LINK] 7.2 Permis de travail : catégories et conditions => https://www.cyriljarnias.com/expatriation/sinstaller-au-burundi-en-tant-que-expatrie-guide-complet/creer-entreprise-burundi-expatrie-guide-terrain/#Permis_de_travail_categories_et_conditions [LINK] 7.3 Délais, coûts et renouvellements => https://www.cyriljarnias.com/expatriation/sinstaller-au-burundi-en-tant-que-expatrie-guide-complet/creer-entreprise-burundi-expatrie-guide-terrain/#Delais_couts_et_renouvellements [LINK] 7.4 Famille, dépendants et alternatives => https://www.cyriljarnias.com/expatriation/sinstaller-au-burundi-en-tant-que-expatrie-guide-complet/creer-entreprise-burundi-expatrie-guide-terrain/#Famille_dependants_et_alternatives [LINK] 8 Culture d’affaires : relations, hiérarchie et “ubuntu” => https://www.cyriljarnias.com/expatriation/sinstaller-au-burundi-en-tant-que-expatrie-guide-complet/creer-entreprise-burundi-expatrie-guide-terrain/#Culture_daffaires_relations_hierarchie_et_ubuntu [LINK] 8.1 L’importance de l’ubuntu et des liens communautaires => https://www.cyriljarnias.com/expatriation/sinstaller-au-burundi-en-tant-que-expatrie-guide-complet/creer-entreprise-burundi-expatrie-guide-terrain/#Limportance_de_lubuntu_et_des_liens_communautaires [LINK] 8.2 Communication indirecte et respect de la hiérarchie => https://www.cyriljarnias.com/expatriation/sinstaller-au-burundi-en-tant-que-expatrie-guide-complet/creer-entreprise-burundi-expatrie-guide-terrain/#Communication_indirecte_et_respect_de_la_hierarchie [LINK] 8.3 Rencontre, salutation et gestion du temps => https://www.cyriljarnias.com/expatriation/sinstaller-au-burundi-en-tant-que-expatrie-guide-complet/creer-entreprise-burundi-expatrie-guide-terrain/#Rencontre_salutation_et_gestion_du_temps [LINK] 8.4 Sujets sensibles et comportements à éviter => https://www.cyriljarnias.com/expatriation/sinstaller-au-burundi-en-tant-que-expatrie-guide-complet/creer-entreprise-burundi-expatrie-guide-terrain/#Sujets_sensibles_et_comportements_a_eviter [LINK] 9 Stratégies de réussite pour un expatrié entrepreneur => https://www.cyriljarnias.com/expatriation/sinstaller-au-burundi-en-tant-que-expatrie-guide-complet/creer-entreprise-burundi-expatrie-guide-terrain/#Strategies_de_reussite_pour_un_expatrie_entrepreneur [LINK] 9.1 S’adosser à des partenaires locaux => https://www.cyriljarnias.com/expatriation/sinstaller-au-burundi-en-tant-que-expatrie-guide-complet/creer-entreprise-burundi-expatrie-guide-terrain/#Sadosser_a_des_partenaires_locaux [LINK] 9.2 Choisir un secteur réaliste et un modèle adapté => https://www.cyriljarnias.com/expatriation/sinstaller-au-burundi-en-tant-que-expatrie-guide-complet/creer-entreprise-burundi-expatrie-guide-terrain/#Choisir_un_secteur_realiste_et_un_modele_adapte [LINK] 9.3 Anticiper la logistique, l’énergie et la devise => https://www.cyriljarnias.com/expatriation/sinstaller-au-burundi-en-tant-que-expatrie-guide-complet/creer-entreprise-burundi-expatrie-guide-terrain/#Anticiper_la_logistique_lenergie_et_la_devise [LINK] 9.4 Profiter des dispositifs d’appui et de financement => https://www.cyriljarnias.com/expatriation/sinstaller-au-burundi-en-tant-que-expatrie-guide-complet/creer-entreprise-burundi-expatrie-guide-terrain/#Profiter_des_dispositifs_dappui_et_de_financement [LINK] 9.5 Gouvernance et conformité : un investissement, pas un luxe => https://www.cyriljarnias.com/expatriation/sinstaller-au-burundi-en-tant-que-expatrie-guide-complet/creer-entreprise-burundi-expatrie-guide-terrain/#Gouvernance_et_conformite_un_investissement_pas_un_luxe [LINK] 10 Conclusion : un marché difficile, mais pas fermé aux expatriés => https://www.cyriljarnias.com/expatriation/sinstaller-au-burundi-en-tant-que-expatrie-guide-complet/creer-entreprise-burundi-expatrie-guide-terrain/#Conclusion_un_marche_difficile_mais_pas_ferme_aux_expatries [LINK] lac Tanganyika => https://www.cyriljarnias.com/expatriation/sinstaller-au-burundi-en-tant-que-expatrie-guide-complet/geographie-du-burundi-relief-climat-hydrographie-enjeux-territoriaux/ [LINK] contactez-nous => https://www.cyriljarnias.com/contact/ [LINK] Dans la presse => https://www.cyriljarnias.com/revue-de-presse/ [LINK] Guide culinaire pour expatriés : s’immerger dans la gastronomie locale au Burundi => https://www.cyriljarnias.com/expatriation/sinstaller-au-burundi-en-tant-que-expatrie-guide-complet/guide-culinaire-expatries-gastronomie-locale-burundi/ [LINK] Conseils pour gérer le mal du pays au Burundi => https://www.cyriljarnias.com/expatriation/sinstaller-au-burundi-en-tant-que-expatrie-guide-complet/conseils-gerer-mal-du-pays-burundi/ [LINK] Les différences culturelles à connaître avant de s’expatrier au Burundi => https://www.cyriljarnias.com/expatriation/sinstaller-au-burundi-en-tant-que-expatrie-guide-complet/differences-culturelles-expatriation-burundi/ [LINK] Les transports en commun au Burundi : guide pratique pour se déplacer sans se perdre => https://www.cyriljarnias.com/expatriation/sinstaller-au-burundi-en-tant-que-expatrie-guide-complet/transports-en-commun-burundi-guide-pratique/ [LINK] Les sites touristiques incontournables au Burundi => https://www.cyriljarnias.com/expatriation/sinstaller-au-burundi-en-tant-que-expatrie-guide-complet/sites-touristiques-incontournables-burundi/ [LINK] Investir dans l’immobilier au Burundi quand on est expatrié => https://www.cyriljarnias.com/expatriation/sinstaller-au-burundi-en-tant-que-expatrie-guide-complet/investir-immobilier-burundi-expatrie/ [LINK] Développer son réseau professionnel au Burundi quand on est expatrié => https://www.cyriljarnias.com/expatriation/sinstaller-au-burundi-en-tant-que-expatrie-guide-complet/developper-reseau-professionnel-burundi-expatrie/ [LINK] Gérer son argent à l’étranger : comprendre les services bancaires pour expatriés au Burundi => https://www.cyriljarnias.com/expatriation/sinstaller-au-burundi-en-tant-que-expatrie-guide-complet/services-bancaires-expatries-burundi-guide-complet/ [LINK] Pratiques religieuses et vie quotidienne : guide pour expatriés au Burundi => https://www.cyriljarnias.com/expatriation/sinstaller-au-burundi-en-tant-que-expatrie-guide-complet/pratiques-religieuses-vie-quotidienne-guide-expatries-burundi/ [LINK] Histoire du pays au Burundi : des royaumes anciens aux accords d’Arusha => https://www.cyriljarnias.com/expatriation/sinstaller-au-burundi-en-tant-que-expatrie-guide-complet/histoire-burundi-royaumes-anciens-accords-arusha/ [LINK] Géographie du Burundi : Relief, Eaux, Climat et Territoires d’un Petit Géant Africain => https://www.cyriljarnias.com/expatriation/sinstaller-au-burundi-en-tant-que-expatrie-guide-complet/geographie-du-burundi-relief-climat-hydrographie-enjeux-territoriaux/ [LINK] Guide pour obtenir le passeport du pays au Burundi => https://www.cyriljarnias.com/expatriation/sinstaller-au-burundi-en-tant-que-expatrie-guide-complet/obtenir-passeport-burundi-demarches-documents-couts/ [LINK] Expatriation avec des animaux de compagnie au Burundi : démarches et conseils pratiques => https://www.cyriljarnias.com/expatriation/sinstaller-au-burundi-en-tant-que-expatrie-guide-complet/expatriation-animaux-compagnie-burundi-demarches-conseils/ [LINK] Poursuivre des études supérieures à l’étranger au Burundi : mode d’emploi complet => https://www.cyriljarnias.com/expatriation/sinstaller-au-burundi-en-tant-que-expatrie-guide-complet/etudes-superieures-etranger-burundi-guide-complet/ [LINK] S’adapter au climat burundais : guide pratique pour les expatriés => https://www.cyriljarnias.com/expatriation/sinstaller-au-burundi-en-tant-que-expatrie-guide-complet/adapter-climat-burundais-guide-pratique-expatries/ [LINK] Apprendre la langue locale au Burundi : méthodes et ressources pour expatriés => https://www.cyriljarnias.com/expatriation/sinstaller-au-burundi-en-tant-que-expatrie-guide-complet/apprendre-kirundi-burundi-methodes-ressources-expatries/ [LINK] Les sports populaires à pratiquer au Burundi => https://www.cyriljarnias.com/expatriation/sinstaller-au-burundi-en-tant-que-expatrie-guide-complet/sports-populaires-a-pratiquer-au-burundi/ [LINK] Comment rester en contact avec ses proches depuis le Burundi => https://www.cyriljarnias.com/expatriation/sinstaller-au-burundi-en-tant-que-expatrie-guide-complet/rester-en-contact-depuis-le-burundi/ [LINK] Fiscalité : impôt sur le revenu, taxe foncière au Burundi pour les expatriés => https://www.cyriljarnias.com/expatriation/sinstaller-au-burundi-en-tant-que-expatrie-guide-complet/fiscalite-impot-revenu-taxe-fonciere-burundi-expatries/ [LINK] S’installer au Burundi : promesses, défis et réalités de l’expatriation => https://www.cyriljarnias.com/expatriation/sinstaller-au-burundi-en-tant-que-expatrie-guide-complet/sinstaller-au-burundi-avantages-defis-expatriation/ [LINK] La vie nocturne au Burundi : où sortir le soir à Bujumbura => https://www.cyriljarnias.com/expatriation/sinstaller-au-burundi-en-tant-que-expatrie-guide-complet/vie-nocturne-bujumbura-burundi-bars-clubs/ [LINK] Sécurité au Burundi : clés pour une expatriation aussi sereine que possible => https://www.cyriljarnias.com/expatriation/sinstaller-au-burundi-en-tant-que-expatrie-guide-complet/securite-expatriation-burundi-guide-risques-conseils/ [LINK] Les quartiers les plus prisés par les expatriés au Burundi => https://www.cyriljarnias.com/expatriation/sinstaller-au-burundi-en-tant-que-expatrie-guide-complet/quartiers-expatries-bujumbura-burundi/ [LINK] Les soins de santé pour les expatriés au Burundi => https://www.cyriljarnias.com/expatriation/sinstaller-au-burundi-en-tant-que-expatrie-guide-complet/soins-sante-expatries-burundi/ [LINK] Le marché du travail au Burundi : quelles perspectives pour les expatriés ? => https://www.cyriljarnias.com/expatriation/sinstaller-au-burundi-en-tant-que-expatrie-guide-complet/marche-travail-burundi-perspectives-expatries/ [LINK] Les meilleures écoles internationales au Burundi => https://www.cyriljarnias.com/expatriation/sinstaller-au-burundi-en-tant-que-expatrie-guide-complet/meilleures-ecoles-internationales-burundi/ [LINK] Trouver un logement au Burundi : conseils pratiques et astuces indispensables => https://www.cyriljarnias.com/expatriation/sinstaller-au-burundi-en-tant-que-expatrie-guide-complet/trouver-logement-burundi-conseils-pratiques-astuces/ [LINK] Le coût de la vie au Burundi pour les expatriés => https://www.cyriljarnias.com/expatriation/sinstaller-au-burundi-en-tant-que-expatrie-guide-complet/cout-de-vie-burundi-expatries/ [LINK] Les démarches administratives pour vivre au Burundi => https://www.cyriljarnias.com/expatriation/sinstaller-au-burundi-en-tant-que-expatrie-guide-complet/demarches-administratives-vivre-au-burundi/ [LINK] Créer une société offshore dans Monaco ou dans une autre juridiction : que choisir en 2026 ? => https://www.cyriljarnias.com/creation-societe-etranger/creation-societe-destination-monaco/creer-societe-offshore-monaco-ou-autre-juridiction/ [LINK] Les formes juridiques pour créer une société offshore dans Monaco : structures et différences => https://www.cyriljarnias.com/creation-societe-etranger/creation-societe-destination-monaco/formes-juridiques-societe-offshore-monaco-structures-differences/ [LINK] Résidence, permis et société offshore dans Monaco : ce qu’un entrepreneur étranger doit savoir => https://www.cyriljarnias.com/creation-societe-etranger/creation-societe-destination-monaco/entrepreneur-etranger-monaco-residence-permis-societe-fiscalite/ [LINK] Gérer les options => https://www.cyriljarnias.com/expatriation/sinstaller-au-burundi-en-tant-que-expatrie-guide-complet/creer-entreprise-burundi-expatrie-guide-terrain/# [LINK] Gérer les services => https://www.cyriljarnias.com/expatriation/sinstaller-au-burundi-en-tant-que-expatrie-guide-complet/creer-entreprise-burundi-expatrie-guide-terrain/# [LINK] Gérer {vendor_count} fournisseurs => https://www.cyriljarnias.com/expatriation/sinstaller-au-burundi-en-tant-que-expatrie-guide-complet/creer-entreprise-burundi-expatrie-guide-terrain/# [LINK] En savoir plus sur ces finalités => https://cookiedatabase.org/tcf/purposes/ [LINK] Voir les préférences => https://www.cyriljarnias.com/expatriation/sinstaller-au-burundi-en-tant-que-expatrie-guide-complet/creer-entreprise-burundi-expatrie-guide-terrain/# [LINK] {title} => https://www.cyriljarnias.com/expatriation/sinstaller-au-burundi-en-tant-que-expatrie-guide-complet/creer-entreprise-burundi-expatrie-guide-terrain/# [LINK] {title} => https://www.cyriljarnias.com/expatriation/sinstaller-au-burundi-en-tant-que-expatrie-guide-complet/creer-entreprise-burundi-expatrie-guide-terrain/# [LINK] {title} => https://www.cyriljarnias.com/expatriation/sinstaller-au-burundi-en-tant-que-expatrie-guide-complet/creer-entreprise-burundi-expatrie-guide-terrain/# [IMAGE: "Créer son entreprise au Burundi quand on est expatrié : le guide terrain" => https://www.cyriljarnias.com/wp-content/uploads/2026/03/Creer-son-entreprise-au-Burundi-quand-on-est-expatrie-le-guide-terrain-9964-805x453.jpg] [IMAGE: "Capital" => https://www.cyriljarnias.com/wp-content/themes/cyriljarnias/images/logo-capital.webp] [IMAGE: "Les Echos" => https://www.cyriljarnias.com/wp-content/themes/cyriljarnias/images/logo-lesechos.webp] [IMAGE: "L'Express" => https://www.cyriljarnias.com/wp-content/themes/cyriljarnias/images/logo-lexpress.webp] [IMAGE: "La Tribune" => https://www.cyriljarnias.com/wp-content/themes/cyriljarnias/images/logo-latribune.webp] [IMAGE: "Le Club Patrimoine" => https://www.cyriljarnias.com/wp-content/themes/cyriljarnias/images/logo-club-patrimoine.webp] [IMAGE: "Challenges" => https://www.cyriljarnias.com/wp-content/themes/cyriljarnias/images/logo-challenges.webp] [IMAGE: "Investir" => https://www.cyriljarnias.com/wp-content/themes/cyriljarnias/images/logo-investir.webp] [IMAGE: "A propos de l'auteur" => https://www.cyriljarnias.com/wp-content/themes/cyriljarnias/images/cyril-jarnias-avatar-couleurs.jpg] [IMAGE: "Guide culinaire pour expatriés : s’immerger dans la gastronomie locale au Burundi" => https://www.cyriljarnias.com/wp-content/uploads/2026/03/Guide-culinaire-pour-expatries-simmerger-dans-la-gastronomie-locale-au-Burundi-9955-80x80.jpg] [IMAGE: "Conseils pour gérer le mal du pays au Burundi" => https://www.cyriljarnias.com/wp-content/uploads/2026/03/Conseils-pour-gerer-le-mal-du-pays-au-Burundi-9949-80x80.jpg] [IMAGE: "Les différences culturelles à connaître avant de s’expatrier au Burundi" => https://www.cyriljarnias.com/wp-content/uploads/2026/03/Les-differences-culturelles-a-connaitre-avant-de-sexpatrier-au-Burundi-9954-80x80.jpg] [IMAGE: "Les transports en commun au Burundi : guide pratique pour se déplacer sans se perdre" => https://www.cyriljarnias.com/wp-content/uploads/2026/03/Les-transports-en-commun-au-Burundi-guide-pratique-pour-se-deplacer-sans-se-perdre-9946-80x80.jpg] [IMAGE: "Les sites touristiques incontournables au Burundi" => https://www.cyriljarnias.com/wp-content/uploads/2026/03/Les-sites-touristiques-incontournables-au-Burundi-9947-80x80.jpg] [IMAGE: "Investir dans l’immobilier au Burundi quand on est expatrié" => https://www.cyriljarnias.com/wp-content/uploads/2026/03/Investir-dans-limmobilier-au-Burundi-quand-on-est-expatrie-9958-80x80.jpg] [IMAGE: "Développer son réseau professionnel au Burundi quand on est expatrié" => https://www.cyriljarnias.com/wp-content/uploads/2026/03/Developper-son-reseau-professionnel-au-Burundi-quand-on-est-expatrie-9957-80x80.jpg] [IMAGE: "Gérer son argent à l’étranger : comprendre les services bancaires pour expatriés au Burundi" => https://www.cyriljarnias.com/wp-content/uploads/2026/03/Gerer-son-argent-a-letranger-comprendre-les-services-bancaires-pour-expatries-au-Burundi-9961-80x80.jpg] [IMAGE: "Pratiques religieuses et vie quotidienne : guide pour expatriés au Burundi" => https://www.cyriljarnias.com/wp-content/uploads/2026/03/Pratiques-religieuses-et-vie-quotidienne-guide-pour-expatries-au-Burundi-9963-80x80.jpg] [IMAGE: "Histoire du pays au Burundi : des royaumes anciens aux accords d’Arusha" => https://www.cyriljarnias.com/wp-content/uploads/2026/03/Histoire-du-pays-au-Burundi-des-royaumes-anciens-aux-accords-dArusha-9965-80x80.jpg] [IMAGE: "Géographie du Burundi : Relief, Eaux, Climat et Territoires d’un Petit Géant Africain" => https://www.cyriljarnias.com/wp-content/uploads/2026/03/Geographie-du-Burundi-Relief-Eaux-Climat-et-Territoires-dun-Petit-Geant-Africain-9966-80x80.jpg] [IMAGE: "Guide pour obtenir le passeport du pays au Burundi" => 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https://www.cyriljarnias.com/wp-content/uploads/2026/03/Apprendre-la-langue-locale-au-Burundi-methodes-et-ressources-pour-expatries-9956-80x80.jpg] [IMAGE: "Les sports populaires à pratiquer au Burundi" => https://www.cyriljarnias.com/wp-content/uploads/2026/03/Les-sports-populaires-a-pratiquer-au-Burundi-9953-80x80.jpg] [IMAGE: "Comment rester en contact avec ses proches depuis le Burundi" => https://www.cyriljarnias.com/wp-content/uploads/2026/03/Comment-rester-en-contact-avec-ses-proches-depuis-le-Burundi-9952-80x80.jpg] [IMAGE: "Fiscalité : impôt sur le revenu, taxe foncière au Burundi pour les expatriés" => https://www.cyriljarnias.com/wp-content/uploads/2026/03/Fiscalite-impot-sur-le-revenu-taxe-fonciere-au-Burundi-pour-les-expatries-9951-80x80.jpg] [IMAGE: "S’installer au Burundi : promesses, défis et réalités de l’expatriation" => https://www.cyriljarnias.com/wp-content/uploads/2026/03/Sinstaller-au-Burundi-promesses-defis-et-realites-de-lexpatriation-9950-80x80.jpg] [IMAGE: "La vie nocturne au Burundi : où sortir le soir à Bujumbura" => https://www.cyriljarnias.com/wp-content/uploads/2026/03/La-vie-nocturne-au-Burundi-ou-sortir-le-soir-a-Bujumbura-9948-80x80.jpg] [IMAGE: "Sécurité au Burundi : clés pour une expatriation aussi sereine que possible" => https://www.cyriljarnias.com/wp-content/uploads/2026/03/Securite-au-Burundi-cles-pour-une-expatriation-aussi-sereine-que-possible-9945-80x80.jpg] [IMAGE: "Les quartiers les plus prisés par les expatriés au Burundi" => https://www.cyriljarnias.com/wp-content/uploads/2026/03/Les-quartiers-les-plus-prises-par-les-expatries-au-Burundi-9944-80x80.jpg] [IMAGE: "Les soins de santé pour les expatriés au Burundi" => https://www.cyriljarnias.com/wp-content/uploads/2026/03/Les-soins-de-sante-pour-les-expatries-au-Burundi-9943-80x80.jpg] [IMAGE: "Le marché du travail au Burundi : quelles perspectives pour les expatriés ?" => https://www.cyriljarnias.com/wp-content/uploads/2026/03/Le-marche-du-travail-au-Burundi-quelles-perspectives-pour-les-expatries-9941-80x80.jpg] [IMAGE: "Les meilleures écoles internationales au Burundi" => https://www.cyriljarnias.com/wp-content/uploads/2026/03/Les-meilleures-ecoles-internationales-au-Burundi-9942-80x80.jpg] [IMAGE: "Trouver un logement au Burundi : conseils pratiques et astuces indispensables" => https://www.cyriljarnias.com/wp-content/uploads/2026/03/Trouver-un-logement-au-Burundi-conseils-pratiques-et-astuces-indispensables-9940-80x80.jpg] [IMAGE: "Le coût de la vie au Burundi pour les expatriés" => https://www.cyriljarnias.com/wp-content/uploads/2026/03/Le-cout-de-la-vie-au-Burundi-pour-les-expatries-9939-80x80.jpg] [IMAGE: "Les démarches administratives pour vivre au Burundi" => https://www.cyriljarnias.com/wp-content/uploads/2026/03/Les-demarches-administratives-pour-vivre-au-Burundi-9938-80x80.jpg] [IMAGE: "Créer une société offshore dans Monaco ou dans une autre juridiction : que choisir en 2026 ?" => https://www.cyriljarnias.com/wp-content/uploads/2026/08/Creer-une-societe-offshore-dans-Monaco-ou-dans-une-autre-juridiction-que-choisir-en-2026-11446-80x80.jpg] [IMAGE: "Les formes juridiques pour créer une société offshore dans Monaco : structures et différences" => https://www.cyriljarnias.com/wp-content/uploads/2026/08/Les-formes-juridiques-pour-creer-une-societe-offshore-dans-Monaco-structures-et-differences-11447-80x80.jpg] [IMAGE: "Résidence, permis et société offshore dans Monaco : ce qu’un entrepreneur étranger doit savoir" => https://www.cyriljarnias.com/wp-content/uploads/2026/08/Residence-permis-et-societe-offshore-dans-Monaco-ce-quun-entrepreneur-etranger-doit-savoir-11453-80x80.jpg] [IMAGE: "Contact" => https://www.cyriljarnias.com/wp-content/themes/cyriljarnias/images/projet-expatriation-etranger.jpg] Créer son entreprise au Burundi quand on est expatrié : le guide terrain S’installer au Burundi pour entreprendre, c’est entrer dans un marché encore peu saturé, mais exigeant, où la relation humaine, la patience et la capacité à naviguer dans un environnement fragile comptent autant que le capital investi. Pays enclavé d’Afrique de l’Est, membre de l’EAC, du COMESA et de la ZLECAf, le Burundi combine un potentiel réel en agriculture, énergie, services financiers, numérique et tourisme, avec des défis lourds : infrastructures limitées, accès au financement difficile, administration parfois lente, et contexte politique et économique fragile. Comprendre le terrain : économie, opportunités et contraintes Le Burundi est un petit pays de la région des Grands Lacs, aux reliefs de montagnes et plateaux, bordé par le Rwanda, la Tanzanie et la RDC, et adossé au lac Tanganyika. Sa population, estimée autour de 13 millions d’habitants, est très jeune et majoritairement rurale. Plus de 80 % des Burundais vivent de l’agriculture, et ce secteur domine l’économie. Un pays agricole, mais à diversifier L’agriculture reste la colonne vertébrale de l’économie : elle emploie plus de 80–90 % de la population et a longtemps pesé jusqu’à la moitié du PIB. Les exportations sont largement agricoles : café, thé, sucre, coton, fruits, huiles végétales, produits horticoles, avec le café et le thé représentant plus de 70 % des recettes d’exportation à certains moments. Le pays, dépendant des importations pour la majorité de ses biens manufacturés et avec une faible transformation industrielle, présente une fenêtre d’opportunité pour les entreprises capables de produire localement des biens de consommation, des intrants agricoles ou des produits agro-transformés. Des secteurs porteurs identifiés Potentiel identifié Exemples d’opportunités Agribusiness & agro‑transformation Climat favorable, sols riches, demande locale & régionale, besoin de montée en gamme Transformation de café et thé, jus, fruits séchés, huiles végétales, condiments, emballages biodégradables Énergie (hydro, solaire, mini‑réseaux) Déficit énergétique, projets hydro soutenus par des bailleurs, potentiel renouvelable important Petites centrales hydrauliques pour usines/agro‑sites, solutions solaires pour PME, mini‑grids ruraux Riches gisements (or, niobium, étain, tungstène, terres rares) Services aux compagnies minières, logistique, maintenance, sécurité, transformation locale Tourisme & loisirs Patrimoine naturel (lac, montagnes, forêts) et culturel (tambours, danses), stratégie nationale du tourisme Écolodges, activités de plein air, circuits culturels, restauration et services touristiques Numérique & services financiers Inclusion financière faible, explosion potentielle du mobile banking, Internet encore peu exploité Fintech, solutions de paiement, e‑commerce, services numériques aux PME, plateformes B2B Construction & matériaux Forte demande en infrastructures, matériaux importés ou peu standardisés Unités locales de matériaux, préfabrication, solutions bas carbone Le CPSD (Country Private Sector Diagnostic) et d’autres études mettent en avant aussi les opportunités de substitution aux importations (produits alimentaires transformés, fertilisants, emballages, recyclage de déchets). Une économie fragile, mais en réforme Le Burundi reste un État post‑conflit avec des fragilités structurelles : croissance instable, forte pauvreté (plus de 40 % de la population), chômage élevé, dépendance aux importations et à l’aide internationale. Le pays a été parmi les derniers du classement Doing Business, même si des progrès notables ont été faits sur la création d’entreprise. Plusieurs facteurs freinent encore les investisseurs : Le pays est confronté à des infrastructures insuffisantes (réseau routier peu bitumé, absence de chemin de fer, un seul aéroport international, électricité instable), une pénurie de devises avec contrôle des changes entravant les importations, une complexité réglementaire, une bureaucratie et une corruption importantes (classement défavorable à l’Indice de perception de la corruption), ce qui place son environnement des affaires parmi les plus difficiles au monde. Malgré cela, le gouvernement affiche une volonté de réforme : nouveau Code des investissements en 2021, modernisation de la fiscalité, simplification de la création d’entreprise, intégration régionale renforcée, développement de zones économiques spéciales et encouragement des PPP. Pour un expatrié, l’enjeu n’est pas de nier ces risques, mais de les intégrer dans le modèle d’affaires : marges de sécurité, délais réalistes, diversification des fournisseurs, réserve de trésorerie, et recours systématique à des partenaires locaux solides. Cadre légal : ce que permet le Code des investissements Le Code des investissements de 2021 marque une inflexion importante. Il consacre des principes clés : – Traitement national et clause de la nation la plus favorisée : un investisseur étranger ne peut pas être traité moins favorablement qu’un investisseur local ou qu’un investisseur provenant d’un autre pays. – Aucune restriction générale sur la propriété étrangère : en pratique, un expatrié peut détenir 100 % du capital d’une société, y compris d’une filiale ou d’une succursale. – Liberté d’établissement et non‑discrimination : liberté de créer et gérer une entreprise dans la plupart des secteurs. – Cadre de protection des investissements : mécanismes d’arbitrage international (Convention CIRDI, Convention de New York), accords bilatéraux, intervention possible de la MIGA pour la couverture des risques. Le Code des investissements prévoit des mesures incitatives pour les projets qui répondent à des critères spécifiques, tels qu’un certain montant d’investissement, une localisation particulière, et leur contribution au développement national à travers la création d’emplois, le transfert de technologie ou l’augmentation des exportations. Les seuils d’investissement pour bénéficier des avantages Pour accéder aux régimes d’incitation prévus par le Code : – un projet étranger doit atteindre au moins 500 000 USD s’il est implanté dans Bujumbura ; – ce seuil descend à 250 000 USD dans les autres localités. Les secteurs jugés prioritaires (agriculture, agro‑industrie, énergie, mines, industrie transformatrice, technologies innovantes, projets orientés vers l’export) peuvent bénéficier de régimes spécifiques, à condition de respecter des montants minimums de capital : Secteur prioritaire Capital minimum du projet Équivalent estimatif en USD Agriculture & industrie de transformation 1 milliard BIF ≈ 550 000 USD Énergie & mines 20 milliards BIF ≈ 11 000 000 USD Il est donc tout à fait possible de créer une petite société avec un capital bien inférieur à ces seuils ; simplement, elle ne bénéficiera pas automatiquement de tous les avantages du Code des investissements. Choisir sa structure juridique : SPRL, SA, succursale… Les principales formes disponibles Caractéristiques clés Intérêt pour un expatrié Entreprise individuelle (SU) Propriétaire unique, responsabilité illimitée, formalités simplifiées Adaptée à de très petites activités, mais protection juridique limitée Société à responsabilité limitée (SPRL/SARL) 1 à 2 associés minimum, responsabilité limitée aux apports, capital min. symbolique (≈ 1 USD) Forme la plus courante pour PME, flexibilité et image professionnelle Société anonyme (SA) 3 actionnaires minimum, capital plus élevé (≈ 100 000 USD), gouvernance plus lourde Adaptée aux projets de grande taille ou aux levées de fonds importantes Société coopérative à responsabilité limitée Gouvernance collective, orientée membres, très utilisée en agriculture Intéressante pour projets avec producteurs locaux, mais plus complexe à piloter Simple extension d’une société étrangère, sans personnalité juridique distincte Utile pour tester le marché ou opérer sous une marque déjà existante Société de droit burundais, détenue à 100 % par une maison‑mère étrangère possible Donne accès aux accords fiscaux et à l’intégration locale complète Le nouveau Code des sociétés a simplifié les procédures, réduisant le nombre d’étapes de 11 à 2. La SPRL est généralement la forme la plus adaptée aux entrepreneurs expatriés : responsabilité limitée, exigences de capital faibles, et souplesse de gestion. Capital social : des seuils accessibles L’un des atouts du secteur formel burundais est la faible exigence en capital minimum pour les sociétés standards : Type de structure Capital minimum indiqué SARL / SPRL (société privée à responsabilité limitée) En pratique ≈ 1 USD SA (société anonyme / PLC) ≈ 100 000 USD Succursale d’une société étrangère Ce capital doit être réellement déposé sur un compte bancaire local au moment de la création, avec un certificat de dépôt à l’appui du dossier d’immatriculation. Démarches de création : du portail Easybusiness à l’immatriculation Le Burundi Development Agency (ADB) – qui a succédé à l’Agence de Promotion des Investissements (API) – joue le rôle de guichet unique pour les investisseurs. L’objectif affiché : délivrer, en 24 heures, l’ensemble des documents légaux nécessaires au démarrage. Le guichet unique de l’ADB/API Le guichet unique regroupe physiquement (et désormais partiellement en ligne) plusieurs administrations clés : – Office burundais des recettes (OBR) pour le Numéro d’Identification Fiscale (NIF) ; – Greffe du Tribunal de commerce pour l’inscription au Registre de commerce ; – Institut national de sécurité sociale (INSS) pour l’affiliation sociale ; – Inspection du travail ; – ADB/API elle‑même, qui coordonne et délivre le pack de documents. Concrètement, un investisseur peut y obtenir en une seule démarche : – les statuts de la société (modèle standardisé proposé) ; – le certificat d’immatriculation au Registre de commerce ; – le NIF/TIN fiscal ; – la carte d’affiliation INSS ; – le bordereau de paiement des frais. Plateforme Easybusiness : s’enregistrer en ligne Le Burundi a mis en place une plate‑forme de pré‑enregistrement, easybusiness.bi, pour simplifier les démarches. Le parcours type : L’exemple typique comprend quatre étapes : d’abord, la création d’un compte via le bouton « s’enregistrer », en fournissant l’identité, l’email et un mot de passe. Ensuite, la validation de l’adresse email. Puis, le dépôt des informations détaillées sur le projet, incluant le type de personne (physique ou morale), la forme de société, l’identité des associés, l’adresse du siège et l’activité. Enfin, le téléversement des pièces justificatives requises, telles que les copies de passeports ou cartes d’identité, les statuts, le bail ou contrat de domiciliation, et des photos. Les documents doivent être en français ou traduits et certifiés en français. Documents à prévoir pour un expatrié Pour un investisseur étranger, le dossier standard de création de société comprend notamment : Pour immatriculer une société, il faut fournir les copies de passeports et photos d’identité des associés et du gérant, les statuts, les formulaires de demande d’immatriculation et de NIF, ainsi qu’une preuve d’adresse du siège. Pour une succursale ou filiale d’une société étrangère, les documents de la maison-mère (statuts, extrait de registre, NIF, PV de décision) doivent être légalisés et apostillés si nécessaire. Les actes étrangers bénéficient de la Convention Apostille (ratifiée en 2014), facilitant leur reconnaissance. Coûts et délais de création La réforme du droit des sociétés et la mise en place du guichet unique ont considérablement réduit coût et durée de création. Coût indicatif Délai indicatif Enregistrement d’une société (SPRL, SA, succursale) 40 000 BIF ≈ 25 USD Objectif officiel : 24 h, pratiquement 1 à 5 jours Enregistrement d’une entreprise individuelle Ouverture d’un compte bancaire professionnel Dépôt initial 5 000 à 20 000 BIF Formalités globales avant émission de factures et embauche Environ 20 jours selon certaines sources Les données Doing Business évoquent un délai de 5 jours et 3 procédures pour démarrer, tandis que l’ADB parle d’un délai potentiel inférieur à 24 heures pour l’émission des principaux documents. Formalités complémentaires Après l’immatriculation, plusieurs formalités sont nécessaires avant de fonctionner pleinement : – publication d’un avis de constitution dans un journal d’annonces légales/local ; – enregistrement auprès de l’INSS (souvent intégré au guichet unique) ; – obtention éventuelle de licences sectorielles (santé, environnement, commerce, transport, mines, énergie…) ; – ouverture de comptes bancaires (BIF et, si possible, devises) ; – pour vous et vos salariés étrangers : visa long séjour, permis de travail et titre de séjour. Fiscalité des entreprises : ce qu’un expatrié doit vraiment comprendre Entrer dans le marché burundais sans maîtriser les bases de la fiscalité locale est risqué. Le système est globalement classique mais comporte certaines spécificités qui peuvent influencer votre structuration. Impôt sur les sociétés et pertes L’impôt sur les sociétés (IS) est fixé au taux standard de 30 % sur le bénéfice imposable, pour les SARL, SA comme pour les succursales. Une règle importante : si l’entreprise est déficitaire ou déclare un bénéfice inférieur à 1/30e de son chiffre d’affaires, une taxe minimale de 1 % du chiffre d’affaires s’applique. Les pertes fiscales peuvent être reportées sur 5 ans, mais attention : si la structure de capital change de plus de 25 %, ce droit peut être perdu. Impôt sur le revenu des personnes physiques Pour les dirigeants expatriés résidents fiscaux (présence > 183 jours), l’impôt sur le revenu est progressif : – 0 % jusqu’à 1 800 000 BIF/an ; – 20 % de 1 800 001 à 3 600 000 BIF ; – 30 % au‑delà. Ces seuils sont modestes en valeur absolue ; très vite, les cadres se retrouvent dans la tranche supérieure. Les non‑résidents sans établissement stable sont imposés à un taux forfaitaire de 15 % sur leurs revenus de source burundaise. TVA, droits de douane et autres taxes Le Burundi applique une TVA classique : Type de taux Application Taux normal Biens et services courants Taux réduit Produits alimentaires et intrants agricoles de base, médicaments, matériels éducatifs Exportations, transport international Certaines activités sont exonérées (services financiers, soins médicaux, enseignement, loyers résidentiels, assurances). Nombre de pays membres de l’Union douanière de l’EAC, impliquant des droits communs. Type de produits importés (hors EAC) Droit de douane Matières premières Produits semi‑finis Produits finis S’ajoutent un prélèvement de sécurité de 1,15 % sur les importations et une taxe sur les marchés publics de 3 à 4 % (hors TVA). Retenues à la source : dividendes, intérêts, services Les retenues à la source jouent un rôle central dans le système : – Dividendes : 15 %, retenue libératoire si l’entreprise distributrice est à jour de son IS ; – Intérêts : 15 %, avec quelques particularités pour le secteur bancaire ; – Redevances, honoraires de gestion, prestations de services (y compris vers non‑résidents) : 15 % ; – Plus‑values immobilières et mobilières : 15 %. Le pays dispose de peu de conventions de non‑double imposition, mais l’impôt payé à l’étranger peut, dans certaines limites, être imputé sur l’impôt dû au Burundi. Cotisations sociales et coût du travail Le coût social patronal est loin d’être négligeable. Les contributions employeur totalisent environ 13 % du salaire brut : – 6 % au régime de sécurité sociale (plafonné) ; – 3 % à l’assurance santé ; – 1 % au Fonds national de l’emploi ; – 3 % à l’assurance accidents du travail (plafonnée). Les salariés cotisent environ 8 %. Ces charges s’ajoutent à l’impôt sur le revenu prélevé à la source. Pour un expatrié employeur, un salaire brut attractif peut devenir rapidement coûteux une fois les charges sociales ajoutées. Il est donc indispensable d’intégrer ces données dans votre plan de trésorerie et vos grilles salariales. Incitations fiscales et zones franches Le Code des investissements et la politique de zones économiques spéciales / zones franches ouvrent des perspectives intéressantes pour des projets structurés : – sociétés installées en zone franche ou sociétés étrangères y domiciliant leur siège : 0 % d’IS pendant 10 ans ; – après 10 ans : IS à 15 %, voire 10 % si plus de 100 Burundais sont employés de façon permanente ou si plus de 25 % des bénéfices sont réinvestis ; – exonération de droits de douane et de TVA sur certains équipements et intrants non disponibles localement ; – exonérations spécifiques pour l’agriculture, l’élevage, la pêche artisanale en dessous de certains seuils de chiffre d’affaires ; – allègements d’IS de 2 % pour les entreprises employant entre 50 et 200 Burundais, et de 5 % au‑delà de 200 salariés. Les investissements en agriculture et élevage bénéficient en outre d’exonérations de taxe foncière, de droits sur véhicules spécialisés, de droits de douane sur intrants. Pour un expatrié visant un projet d’envergure (agro‑industrie exportatrice, hub logistique, plateforme de services régionale), se positionner en zone économique spéciale peut réduire drastiquement la charge fiscale à moyen terme. Accès au financement : banques, microfinance et partenariats Le système financier burundais est encore peu profond mais en mutation. Il est dominé par quelques banques commerciales et un réseau croissant de microfinances. Les grandes banques présentes Parmi les acteurs principaux : – Banque de la République du Burundi (BRB) : banque centrale, supervision monétaire et bancaire ; – Banque de Crédit de Bujumbura (BCB) – Groupe Bank of Africa : une des plus grandes banques, très impliquée dans le financement des PME ; – Banque de Gestion et de Financement (BGF) : forte orientation vers les financements d’investissement pour grandes entreprises et PME ; – BBCI, Interbank Burundi, Ecobank, CRDB Bank Burundi, Diamond Trust Bank, KCB Burundi, UBA Burundi : banques régionales et panafricaines offrant des services aux entreprises (comptes multidevises parfois, trade finance, transferts internationaux) ; – International Commercial Bank Burundi (ICBB) : ouverte en 2024, très axée sur le digital, avec un bureau international à Dubaï pour la banque d’investissement et le trade finance. Pour un expatrié, ces banques sont les portes d’entrée naturelles pour : Découvrez les services financiers essentiels proposés pour accompagner et sécuriser les activités de votre entreprise. Ouvrir un compte professionnel en BIF et éventuellement en devises étrangères pour gérer vos opérations courantes. Sécuriser des crédits d’exploitation ou d’investissement, souvent adossés à des garanties solides, pour développer votre activité. Utiliser les services de trade finance, tels que les crédits documentaires et les garanties bancaires, pour vos transactions internationales. Ouvrir un compte bancaire en pratique Les procédures sont assez standardisées : – pièces d’identité (passeport), titre de séjour si déjà obtenu ; – documents d’immatriculation de la société, statuts, NIF ; – dépôt initial entre 5 000 et 20 000 BIF (modeste) ; – délais d’ouverture : 3 à 5 jours ouvrables en moyenne. Les banques facturent des frais de tenue de compte mensuels (2 000 à 4 000 BIF pour un compte simple), et les opérations en devises peuvent être coûteuses (frais de change, délais d’instruction, documentation exigée). Un marché du crédit encore très restreint Malgré des taux de rentabilité élevés pour le cœur du système financier, plusieurs analyses pointent des faiblesses majeures : – marché du crédit fragmenté, peu profond ; – biais en faveur des « insiders » politiques ou de grandes entreprises bien introduites ; – manque de ressources à long terme ; – supervision et régulation encore perfectibles . Les MSME (micro, petites et moyennes entreprises) représentent plus de 90 % des entreprises, mais se heurtent à un gap de financement estimé à 491 millions USD, soit environ 16 % du PIB. Les banques demandent souvent des garanties importantes (hypothèques, nantissements) difficiles à fournir pour des jeunes entreprises. C’est là qu’interviennent des dispositifs comme la microfinance, les fonds de garantie ou l’appui de bailleurs internationaux. Initiatives récentes pour les PME Un exemple très concret concerne la BCB : en 2024, l’IFC (groupe Banque mondiale) lui a accordé : Un financement total de 25 millions USD, comprenant un prêt de 20 millions pour les PME et une ligne de crédit de 5 millions pour le commerce, a été mobilisé pour soutenir le développement économique local. BCB a aussi développé des produits spécifiques pour l’entrepreneuriat féminin, profitant du soutien de l’IDA (via la Private Sector Window). Cette dynamique commence à dessiner un environnement plus favorable aux PME structurées et bien gérées, y compris celles créées par des expatriés qui savent présenter des business plans sérieux et une gouvernance solide. Solutions complémentaires pour expatriés Compte tenu des difficultés de transfert de fonds et du coût des opérations en devises, beaucoup d’expatriés combinent : – un compte local en BIF dans une banque burundaise ; – un compte multi‑devises dans une néobanque ou un établissement spécialisé (type compte multi‑devises UHNW, services du type HSBC Expat ou solutions fintech comme Starryblu, qui permet de gérer plusieurs devises et de réduire le coût des transferts). Il faut toutefois vérifier la conformité de ces solutions avec les règles locales de contrôle des changes et de déclaration de capitaux. Immigration, permis de travail et installation personnelle Monter une société ne suffit pas : pour travailler légalement au Burundi, un expatrié doit obtenir un visa long séjour, un permis de travail et un titre de séjour. Types de visas et entrée dans le pays Les principales catégories de visas : – visa touristique (30 jours pour certains, par exemple les citoyens US, pour 90 USD à l’arrivée à Bujumbura, sans droit au travail) ; – visa d’affaires de court séjour (réunions, négociations, sans emploi salarié) ; – visas de long séjour (au‑delà de 3 mois), souvent prérequis pour un permis de travail ; – visas d’établissement et de retour pour ceux déjà installés. La plupart des expatriés entrepreneurs entrent d’abord avec un visa d’affaires ou de long séjour, puis régularisent leur situation avec un permis de travail de catégorie A (investisseur) ou B (employé). Permis de travail : catégories et conditions Les permis sont délivrés par le ministère de la Fonction publique, du Travail et de l’Emploi, en lien avec les services d’immigration. On distingue notamment : Le permis de catégorie A est destiné aux investisseurs étrangers créant ou exploitant une entreprise ; sa validité dépend du maintien de l’investissement et des activités. Le permis de catégorie B concerne les salariés étrangers employés par une entreprise locale ; il est lié à un employeur et un poste spécifiques, nécessitant une nouvelle demande en cas de changement. La catégorie C couvre des cas spécifiques non détaillés dans les textes fournis. Les conditions classiques : – passeport valable (minimum 6 mois) ; – contrat de travail (ou preuve d’investissement et d’enregistrement de la société) ; – faisceau d’indices démontrant l’absence de main‑d’œuvre locale disponible pour ce poste ; – certificat médical et extrait de casier judiciaire des pays de résidence récents. Les employeurs doivent, quant à eux, être en règle (immatriculation, NIF, paiement des impôts et cotisations) et justifier le recours à un étranger. Délais, coûts et renouvellements Les délais de traitement sont variables : Le délai de traitement d’un permis de travail est généralement de 3 à 6 semaines. Les frais sont de l’ordre de : les frais. – 90 à 135 USD pour les visas (entrée simple ou multiple) ; – 200 à 500 USD de frais officiels pour un permis de travail, auxquels s’ajoutent les coûts de traduction, légalisation, examens médicaux, etc. Les permis doivent être renouvelés avant leur expiration, en général un mois avant. Travailler avec un permis expiré expose à des amendes, voire à l’expulsion. Famille, dépendants et alternatives Les conjoints et enfants peuvent obtenir des titres de séjour comme dépendants du titulaire du permis principal, avec des droits limités en matière d’emploi (souvent une autorisation spécifique est nécessaire pour eux). Le Burundi ne propose pas, à ce stade, de visa “digital nomad” spécifique : les travailleurs à distance doivent se conformer aux régimes existants (séjour touristique ou d’affaires de courte durée, sans travail pour le marché local). Culture d’affaires : relations, hiérarchie et “ubuntu” Beaucoup d’échecs entrepreneuriaux d’expatriés viennent non pas d’un manque de compétence technique, mais d’une incompréhension de la culture d’affaires locale. L’importance de l’ubuntu et des liens communautaires Le Burundi est marqué par la philosophie de l’ubuntu / ubumwe : solidarité, interdépendance, cohésion. On privilégie la relation à long terme plutôt que la transaction ponctuelle. Dans les affaires, cela se traduit par : la nécessité de s’adapter rapidement aux changements du marché et d’anticiper les besoins des clients. – une valorisation de la confiance et de la réputation plus que du seul prix ; – une importance centrale des réseaux familiaux, amicaux et communautaires dans la recherche de clients, fournisseurs, employés ; – des décisions influencées par les considérations sociales, pas seulement économiques. Des études montrent que plus de 60 % des embauches se font par les recommandations et les contacts répétés. Communication indirecte et respect de la hiérarchie La communication est souvent indirecte : – on évite de dire « non » frontalement ; – les désaccords sont exprimés de manière nuancée ; – le non‑verbal (silences, expressions faciales, ton) compte beaucoup. La société est hiérarchique : on respecte l’âge, le rang, l’ancienneté. En réunion, la parole d’un aîné ou d’un dirigeant est rarement contredite publiquement. Il est très important, pour un entrepreneur expatrié, de : – s’adresser d’abord aux personnes les plus senior ; – utiliser les titres (Monsieur, Madame, Docteur, Mzee, etc.) ; – pratiquer une politesse formelle, surtout au début. Rencontre, salutation et gestion du temps Les salutations suivent des codes précis : Une poignée de main chaleureuse, parfois soutenue de la main gauche au niveau du poignet droit, est de mise. Elle s’accompagne souvent d’une légère inclinaison de la tête en signe de respect. Il est essentiel de prendre le temps d’échanger des nouvelles sur la famille et la santé avant d’entrer dans le vif des affaires. La ponctualité est appréciée mais la gestion du temps reste flexible : une réunion peut commencer en retard et se prolonger. Se montrer pressé ou vouloir imposer un tempo « à l’européenne » est mal perçu. La patience est une compétence stratégique. Sujets sensibles et comportements à éviter Certains sujets sont à manier avec grande prudence : – politique, histoire récente des conflits, questions ethniques ; – opinions tranchées sur la gouvernance ou les institutions. Les gestes et attitudes suivants sont déconseillés : – hausser le ton, exprimer la colère en public ; – pointer quelqu’un du doigt ; – afficher des signes ostentatoires de richesse dans des contextes modestes. Apprendre quelques mots de kirundi, comme « Amahoro » (paix, salut) ou « Murakoze » (merci), est un investissement relationnel très rentable. Stratégies de réussite pour un expatrié entrepreneur À partir de ce panorama, plusieurs lignes directrices émergent pour maximiser vos chances de succès au Burundi. S’adosser à des partenaires locaux Dans un environnement où l’accès à l’information, aux réseaux et aux autorités repose beaucoup sur les relations, s’associer ou, a minima, travailler étroitement avec des partenaires burundais sérieux est crucial : – cofondateurs locaux ; – membres du conseil d’administration issus du pays ; – cabinets juridiques et fiscaux burundais ; – chambres de commerce, associations professionnelles. Cela facilite : – la lecture des signaux non écrits (pratiques administratives, us et coutumes) ; – l’accès à des talents locaux ; – la gestion de la relation avec l’administration. Choisir un secteur réaliste et un modèle adapté Le potentiel est réel, mais tous les secteurs ne présentent pas la même barrière à l’entrée ni les mêmes contraintes en termes de licences, de capital et de risques politiques (par exemple mines ou grands projets énergétiques). Pour un expatrié avec un capital limité, les créneaux suivants sont souvent plus accessibles : Découvrez les principaux secteurs d’intervention, alliant expertise B2B, valorisation des ressources locales et innovation numérique. Conseil, IT, back-office et externalisation au profit d’ONG, d’institutions et de grandes entreprises. Café de spécialité, produits bio, dérivés de fruits et huiles essentielles. Développés en partenariat avec des acteurs locaux et les banques engagées dans le digital. Anticiper la logistique, l’énergie et la devise Trois points opérationnels demandent une préparation minutieuse : 1. Importations : délais longs (plusieurs mois possibles) à cause des formalités dans les pays de transit (Kenya, Tanzanie), retards portuaires, limitations de devises. 2. Électricité : instable dans de nombreuses zones, obligeant les entreprises à investir dans des générateurs onéreux et dans des solutions alternatives (système solaire, stockage). 3. Devises : le manque de monnaie étrangère complique le paiement de fournisseurs internationaux ; votre plan financier doit intégrer ces goulots d’étranglement. Construire un buffer de trésorerie, diversifier les fournisseurs et envisager des stocks de sécurité sont des pratiques essentielles. Profiter des dispositifs d’appui et de financement L’écosystème d’appui aux entrepreneurs, bien que récent, commence à se structurer : Les entrepreneurs peuvent bénéficier de plusieurs types d’appui : des structures d’accompagnement comme les incubateurs et accélérateurs (Burundi Business Incubator, Orange Corners, initiatives SPARK, PAEEJ) ; des opportunités de financement via des concours, bootcamps et fonds d’innovation (Orange Corners Innovation Fund, programmes d’USAID, EIF) ; et un appui en réseau et en information marché grâce aux sections économiques des ambassades occidentales. Certaines de ces structures ciblent prioritairement les jeunes entrepreneurs burundais, mais un expatrié peut souvent intervenir comme mentor, partenaire technique ou investisseur, ce qui lui donne un accès privilégié aux réseaux. Gouvernance et conformité : un investissement, pas un luxe Dans un environnement où la corruption et les pratiques informelles demeurent, résister à la tentation du « raccourci » est un choix stratégique : – mettre en place des procédures internes strictes (KYC des partenaires, double signature, audit externe) ; – former le personnel aux règles d’éthique et aux exigences anticorruption (y compris FCPA pour les Américains, UK Bribery Act, etc.) ; – documenter les interactions avec l’administration. À moyen terme, cette rigueur protège l’entreprise contre les risques juridiques, mais aussi contre les chantages et la dépendance vis‑à‑vis de quelques individus influents. Conclusion : un marché difficile, mais pas fermé aux expatriés Créer son entreprise au Burundi en tant qu’expatrié, ce n’est ni un eldorado ni une mission impossible. C’est l’entrée dans un “frontier market” où : – les opportunités sont réelles, notamment dans l’agro‑industrie, les services, le numérique, l’énergie et le tourisme ; – la concurrence formelle reste limitée dans de nombreux segments ; – le cadre légal s’ouvre de plus en plus aux investisseurs étrangers, sans discrimination de principe et avec des régimes incitatifs attractifs pour certains projets. Mais c’est aussi un environnement où : L’infrastructure et le système financier génèrent des coûts invisibles (délais, incertitude, surcoût énergétique, rareté des devises). La réussite nécessite un ancrage local solide, via des partenaires, équipes et réseaux. Enfin, la compréhension de la culture d’affaires locale, comme les concepts d’ubuntu, de hiérarchie et de communication indirecte, est cruciale pour passer d’un projet simplement toléré à une entreprise pleinement intégrée. Pour un expatrié lucide, méthodique et capable de construire des alliances durables, le Burundi peut devenir une base stratégique, non seulement pour servir son marché intérieur, mais aussi pour rayonner dans la région des Grands Lacs et l’espace EAC élargi. La clé n’est pas d’arriver avec un modèle « prêt‑à‑porter », mais de bâtir, patiemment, une entreprise alignée sur la réalité burundaise, tant économique que sociale et culturelle. Décharge de responsabilité : Les informations fournies sur ce site web sont présentées à titre informatif uniquement et ne constituent en aucun cas des conseils financiers, juridiques ou professionnels. Nous vous encourageons à consulter des experts qualifiés avant de prendre des décisions d'investissement, immobilières ou d'expatriation. Bien que nous nous efforcions de maintenir des informations à jour et précises, nous ne garantissons pas l'exhaustivité, l'exactitude ou l'actualité des contenus proposés. L'investissement et l'expatriation comportant des risques, nous déclinons toute responsabilité pour les pertes ou dommages éventuels découlant de l'utilisation de ce site. Votre utilisation de ce site confirme votre acceptation de ces conditions et votre compréhension des risques associés. Découvrez mes dernières interventions dans la presse écrite, où j'aborde divers sujets. Expert en gestion de patrimoine internationale depuis plus de 20 ans, j’accompagne mes clients dans la diversification stratégique de leur patrimoine à l’étranger, un impératif face à l’instabilité géopolitique et fiscale mondiale. Au-delà de la recherche de revenus et d’optimisation fiscale, ma mission est d’apporter des solutions concrètes, sécurisées et personnalisées. Je conseille également sur la création de sociétés à l’étranger pour renforcer l’activité professionnelle et réduire la fiscalité globale. L’expatriation, souvent liée à ces enjeux patrimoniaux et entrepreneuriaux, fait partie intégrante de mon accompagnement sur mesure. 8 mars 2026 Guide culinaire pour expatriés : s’immerger dans la gastronomie locale au Burundi 8 mars 2026 Conseils pour gérer le mal du pays au Burundi 8 mars 2026 Les différences culturelles à connaître avant de s’expatrier au Burundi 8 mars 2026 Les transports en commun au Burundi : guide pratique pour se déplacer sans se perdre 8 mars 2026 Les sites touristiques incontournables au Burundi 8 mars 2026 Investir dans l’immobilier au Burundi quand on est expatrié 8 mars 2026 Développer son réseau professionnel au Burundi quand on est expatrié 8 mars 2026 Gérer son argent à l’étranger : comprendre les services bancaires pour expatriés au Burundi 8 mars 2026 Pratiques religieuses et vie quotidienne : guide pour expatriés au Burundi 8 mars 2026 Histoire du pays au Burundi : des royaumes anciens aux accords d’Arusha 8 mars 2026 Géographie du Burundi : Relief, Eaux, Climat et Territoires d’un Petit Géant Africain 8 mars 2026 Guide pour obtenir le passeport du pays au Burundi 8 mars 2026 Expatriation avec des animaux de compagnie au Burundi : démarches et conseils pratiques 8 mars 2026 Poursuivre des études supérieures à l’étranger au Burundi : mode d’emploi complet 8 mars 2026 S’adapter au climat burundais : guide pratique pour les expatriés 8 mars 2026 Apprendre la langue locale au Burundi : méthodes et ressources pour expatriés 8 mars 2026 Les sports populaires à pratiquer au Burundi 8 mars 2026 Comment rester en contact avec ses proches depuis le Burundi 8 mars 2026 Fiscalité : impôt sur le revenu, taxe foncière au Burundi pour les expatriés 8 mars 2026 S’installer au Burundi : promesses, défis et réalités de l’expatriation 8 mars 2026 La vie nocturne au Burundi : où sortir le soir à Bujumbura 8 mars 2026 Sécurité au Burundi : clés pour une expatriation aussi sereine que possible 8 mars 2026 Les quartiers les plus prisés par les expatriés au Burundi 8 mars 2026 Les soins de santé pour les expatriés au Burundi 8 mars 2026 Le marché du travail au Burundi : quelles perspectives pour les expatriés ? 8 mars 2026 Les meilleures écoles internationales au Burundi 8 mars 2026 Trouver un logement au Burundi : conseils pratiques et astuces indispensables 8 mars 2026 Le coût de la vie au Burundi pour les expatriés 8 mars 2026 Les démarches administratives pour vivre au Burundi 3 août 2026 Créer une société offshore dans Monaco ou dans une autre juridiction : que choisir en 2026 ? 3 août 2026 Les formes juridiques pour créer une société offshore dans Monaco : structures et différences 3 août 2026 Résidence, permis et société offshore dans Monaco : ce qu’un entrepreneur étranger doit savoir Gérer les options Gérer les services Gérer {vendor_count} fournisseurs En savoir plus sur ces finalités

[LINK] Appel d’Offre pour le recrutement d’un expert international en promotion des investissements et des exportations pour l’appui technique de l’Agence de Développement du Burundi. => https://investburundi.bi/appel-doffre-pour-le-recrutement-dun-expert-international-en-promotion-des-investissements-et-des-exportations-pour-lappui-technique-de-lagence-de-developpement-du/ [LINK] Avis de report de la date de dépôt et d’ouverture des offres pour l’AAOI portant sur la fourniture et l’installation des équipements pour le laboratoire de l’OBM dans le cadre de son accréditat. => https://investburundi.bi/avis-de-report-de-la-date-de-depot-et-douverture-des-offresavis-de-report-de-la-date-de-depot-et-douverture-des-offres-pour-laaoi-portant-sur-la-fourniture-et-linstallatio/ Appel d’Offre pour le recrutement d’un expert international en promotion des investissements et des exportations pour l’appui technique de l’Agence de Développement du Burundi. juillet 14, 2026 Avis de report de la date de dépôt et d’ouverture des offres pour l’AAOI portant sur la fourniture et l’installation des équipements pour le laboratoire de l’OBM dans le cadre de son accréditat. juillet 6, 2026 [LINK] Agence de Développement du Burundi => https://obm.bi/api [LINK] Bienvenue => https://investburundi.bi/ [LINK] ADB => https://investburundi.bi/enregistrer-votre-societe/# [LINK] Visions et Missions => https://investburundi.bi/visions-et-missions/ [LINK] Conseil d’Administration => https://investburundi.bi/ca/ [LINK] Organigramme => https://investburundi.bi/organigramme/ [LINK] Investissement => https://investburundi.bi/enregistrer-votre-societe/# [LINK] Secteurs d’Opportunités => https://investburundi.bi/enregistrer-votre-societe/# [LINK] Agriculture => https://investburundi.bi/agriculture/ [LINK] Technologie => https://investburundi.bi/technologie/ [LINK] Education => https://investburundi.bi/education/ [LINK] Tourisme => https://investburundi.bi/tourisme/ [LINK] Energie => 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https://investburundi.bi/enregistrer-votre-societe/# [LINK] Exportateurs => https://investburundi.bi/exportateurs/ [LINK] Acheteurs => https://investburundi.bi/acheteurs/ [LINK] Informations Commerciales => https://investburundi.bi/informations-commerciales/ [LINK] Répertoires des Exportateurs => https://investburundi.bi/repertoires-des-exportateurs-burundais/ [LINK] Fiches Pays => https://investburundi.bi/fiches-pays/ [LINK] Immatriculation => https://investburundi.bi/enregistrer-votre-societe/# [LINK] Types de Sociétés => https://investburundi.bi/types-de-societes/ [LINK] Licences Préalables => https://investburundi.bi/licences-prealables/ [LINK] Procédure de Création => https://investburundi.bi/procedure-de-la-creation/ [LINK] Enregistrer votre société => https://investburundi.bi/enregistrer-votre-societe/ [LINK] Autres Services => https://investburundi.bi/enregistrer-votre-societe/# [LINK] Modification => https://investburundi.bi/modification/ [LINK] Demande de Duplicata => 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https://investburundi.bi/tourisme/ [LINK] Education => https://investburundi.bi/education/ [LINK] Technologie => https://investburundi.bi/technologie/ [LINK] Mines => https://investburundi.bi/mines/ [LINK] Industrie => https://investburundi.bi/industrie/ [LINK] Secteurs Financiers => https://investburundi.bi/services-financiers/ [LINK] Avis de Demande de Cotations pour la fourniture, la configuration, l’installation et la mise en service d’un système de visioconférence à l’Agence de Développement du Burundi (ADB). => https://investburundi.bi/avis-de-demande-de-cotations-pour-la-fourniture-la-configuration-linstallation-et-la-mise-en-service-dun-systeme-de-visioconference-a-lagence-de-developpement-du-burundi/ [LINK] Communique aux candidats preselectionCommuniqué aux candidats au poste de réceptionniste du PRETE (BI-ADB-506667-CS-INDV)Communique aux candidats preselection => https://investburundi.bi/communique-aux-candidats-preselectioncommunique-aux-candidats-au-poste-de-receptionniste-du-prete-bi-adb-506667-cs-indvcommunique-aux-candidats-preselection/ [LINK] Communiqué relatif aux candidats retenus pour le recrutement 2026 => https://investburundi.bi/communique-relative-aux-candidats-retenus-pour-le-recrutement-2026/ [LINK] Présidence de la République du Burundi => https://www.presidence.gov.bi/ [LINK] Ministère Finances, du Budget et de la Planification Economique => https://finances.gov.bi/ [LINK] Ministère Affaires Etrangères et de la Coopération au Développement => https://www.mae.gov.bi/ [LINK] Ministère en charge des Affaires de la Communauté Est Africaine, de la Jeunesse, des Sports et de la Culture => https://www.meac.gov.bi/ [LINK] Office Burundais des Recettes => https://obr.bi/ [LINK] Banque de la République du Burundi => https://www.brb.bi/ [LINK] Ministère du Commerce, de l’Industrie et du Tourisme => https://www.mctit.gov.bi/ [LINK] Vision Burundi Pays emergent en 2040 et Pays Développé en 2060 => https://vision-burundi.gov.bi/ [LINK] Tweets by @https://twitter.com/ADB_Burundi?t=cdBMwZkvZEuNq3oJH4MMIw&s=09 => https://twitter.com/https://twitter.com/ADB_Burundi?t=cdBMwZkvZEuNq3oJH4MMIw&s=09 [LINK] https://www.facebook.com/AgenceDeDeveloppementDuBurundi/ => https://www.facebook.com/AgenceDeDeveloppementDuBurundi/ Agence de Développement du Burundi ADB Visions et Missions Conseil d’Administration Organigramme Visions et Missions Conseil d’Administration Organigramme Investissement Secteurs d’Opportunités Agriculture Technologie Education Tourisme Energie Industrie Mines Santé Services Financiers Projets Bancables Etude (s) de Faisabilité (es) Nos Investisseurs Secteurs d’Opportunités Agriculture Technologie Education Tourisme Energie Industrie Mines Santé Services Financiers Agriculture Technologie Services Financiers Projets Bancables Etude (s) de Faisabilité (es) Nos Investisseurs Incitations Eligibilité Incitations 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Investir au Burundi Secteurs Prioritaires Agriculture Technologie Secteurs Financiers IMMATRICULATION EN LIGNE Articles Récents Avis de Demande de Cotations pour la fourniture, la configuration, l’installation et la mise en service d’un système de visioconférence à l’Agence de Développement du Burundi (ADB). juillet 29, 2026 Communique aux candidats preselectionCommuniqué aux candidats au poste de réceptionniste du PRETE (BI-ADB-506667-CS-INDV)Communique aux candidats preselection juillet 23, 2026 Communiqué relatif aux candidats retenus pour le recrutement 2026 juillet 8, 2026 Liens Utiles Présidence de la République du Burundi Ministère Finances, du Budget et de la Planification Economique Ministère Affaires Etrangères et de la Coopération au Développement Ministère en charge des Affaires de la Communauté Est Africaine, de la Jeunesse, des Sports et de la Culture Office Burundais des Recettes Banque de la République du Burundi Ministère du Commerce, de l’Industrie et du Tourisme Vision Burundi Pays emergent en 2040 et Pays Développé en 2060 Suivez nous sur Twitter Suivez nous sur Facebook --- DOCUMENT CONTENT (https://investburundi.bi/wp-content/uploads/2023/04/Booklet-ADB.pdf) --- INVEST IN INVEST IN BURUNDI Economic Capital City Bujumbura 1 092 859 Inhabitants – 2020,

[LINK] Read more ... => https://obr.bi/index.php/en/24-cat-offre/2515-campagne-de-verification-de-la-conformite-fiscale-des-hotels-restaurants-et-bar [LINK] le Dossier d'Appel d'Offres => https://obr.bi/images/stories/cg1/DAO_CARBURANT_Corrig_2.pdf [LINK] le Dossier d'Appel d'Offres. => https://obr.bi/images/stories/cg1/DAO_Pneus.pdf [LINK] Dossier d'Appel d'Offres => https://obr.bi/images/stories/cg1/DAO_type_Fourniture_mat_de_scurit_corrig_b.pdf [LINK] Appel d’Offres pour la fourniture des imprimés, du petit matériel et des fournitures de bureau => https://obr.bi/index.php/en/24-cat-offre/179-appel-d-offres-pour-la-fourniture-des-imprimes-du-petit-materiel-et-des-fournitures-de-bureau [LINK] Avis d’appel d’offres relatif à la fourniture et installation des outils de sécurité IT => https://obr.bi/index.php/en/24-cat-offre/181-avis-d-appel-d-offres-relatif-a-la-fourniture-et-installation-des-outils-de-securite-it [LINK] Avis d’appel d’offres local pour la fourniture des agendas fiscaux, des agendas de poche et des calendriers muraux et de table, Edition 2016 => https://obr.bi/index.php/en/24-cat-offre/182-avis-d-appel-d-offres-local-pour-la-fourniture-des-agendas-fiscaux-des-agendas-de-poche-et-des-calendriers-muraux-et-de-table-edition-2016 [LINK] AVIS D’APPEL A MANIFESTATIONS D’INTERETS POUR L’ENTRETIEN ET REPARATION DU MOBILIER ET DES BATIMENTS => https://obr.bi/index.php/en/24-cat-offre/185-avis-d-appel-a-manifestations-d-interets-pour-l-entretien-et-reparation-du-mobilier-et-des-batiments [LINK] AVIS D'APPEL A MANIFESTATION D'INTERETS POUR LES FORMATIONS DIVERSES => https://obr.bi/index.php/en/24-cat-offre/186-avis-d-appel-a-manifestation-d-interets-pour-les-formations-diverses [LINK] Dossier d’Appel d’Offres national ouvert n° dncmp/26/s/2015 pour l’assurance des véhicules automobiles de l’OBR => https://obr.bi/index.php/en/24-cat-offre/194-dossier-d-appel-d-offres-national-ouvert-n-dncmp-26-s-2015-pour-l-assurance-des-vehicules-automobiles-de-l-obr [LINK] AVIS D’APPEL D’OFFRES NATIONAL OUVERT N° DNCMP/164/F/2015, POUR LA FOURNITURE DES UNIFORMES, DES T-SHIRTS ET CASQUETTES POUR LE PERSONNEL DE L’OBR => https://obr.bi/index.php/en/24-cat-offre/195-avis-d-appel-d-offres-national-ouvert-n-dncmp-164-f-2015-pour-la-fourniture-des-uniformes-des-t-shirts-et-casquettes-pour-le-personnel-de-l-obr [LINK] Dossier d’Appel d’Offre Ouvert National N° DNCMP/157/F/2015 Pour La Fourniture de Quatre (4) Véhicules => https://obr.bi/index.php/en/24-cat-offre/198-dossier-d-appel-d-offre-ouvert-national-n-dncmp-157-f-2015-pour-la-fourniture-de-quatre-4-vehicules [LINK] Avis d’Appel d’Offres Local pour « la fourniture de trois (3) groupes électrogènes de 7KVA » => https://obr.bi/index.php/en/24-cat-offre/201-avis-d-appel-d-offres-local-pour-la-fourniture-de-trois-3-groupes-electrogenes-de-7kva [LINK] Appel d’Offres National pour la Fourniture des Équipements et Mobiliers => https://obr.bi/index.php/en/24-cat-offre/211-appel-d-offres-national-pour-la-fourniture-des-equipements-et-mobiliers [LINK] Next => https://obr.bi/index.php/en/component/content/24-cat-offre?layout=blog&Itemid=72&start=5 [LINK] End => https://obr.bi/index.php/en/component/content/24-cat-offre?layout=blog&Itemid=72&start=25 Addendum Au Dossier D’appel D’offres N°Dncmp/224/F/2015 Conformément aux dispositions de la clause 8 des Instructions aux Soumissionnaires du Dossier d’Appel d’Offres (DAO) n° DNCMP/224/F/2015 relatif à la fourniture et installation du matériel de contrôle et de surveillance aux immeubles VIRAGO ET EMMAÜS, publié dans le journal LE RENOUVEAU le 24/08/2015, l’Office Burundais des Recettes (OBR) porte à la connaissance de tous les acquéreurs et les soumissionnaires intéressé, un addendum faisant partie intégrante dudit DAO. Télécharger le communiqué Appel d'Offres National pour la fourniture du carburant pour les véhicules, motos et groupes électrogènes de l'OBR L’Office Burundais de Recettes, OBR en sigle, lance un Avis d’Appel d’Offres National Ouvert à commande pour «la fourniture du carburant pour ses véhicules, motos et groupes électrogènes» dont les spécifications et les quantités se trouvant en annexe du présent Dossier d’Appel d’Offres. Télécharger le Dossier d'Appel d'Offres. Appel d'Offres pour la fourniture des pneus L’Office Burundais des Recettes (OBR) invite, par le présent Appel d’Offres, les soumissionnaires admis à concourir, à présenter leurs offres sous enveloppes fermées pour «la fourniture des pneus» dont les spécifications techniques se trouvent en annexe 4 du présent Dossier d’Appel d’Offres. Télécharger le Dossier d'Appel d'Offres. Appel d'Offres pour la fourniture et installation du matériel de contrôle et de surveillance aux immeubles VIRAGO et EMMAÜS L’Office Burundais des Recettes (OBR) lance un Avis d’Appel d’Offres National Ouvert pour « la fourniture et installation du matériel de contrôle et de surveillance aux immeubles VIRAGO et EMMAÜS», dont les spécifications techniques détaillées se trouvent dans la deuxième partie du présent Dossier d’Appel d’Offres. Télécharger le Dossier d'Appel d'Offres Appel d’Offres pour la fourniture des imprimés, du petit matériel et des fournitures de bureau Avis d’appel d’offres relatif à la fourniture et installation des outils de sécurité IT Avis d’appel d’offres local pour la fourniture des agendas fiscaux, des agendas de poche et des calendriers muraux et de table, Edition 2016 AVIS D’APPEL A MANIFESTATIONS D’INTERETS POUR L’ENTRETIEN ET REPARATION DU MOBILIER ET DES BATIMENTS AVIS D'APPEL A MANIFESTATION D'INTERETS POUR LES FORMATIONS DIVERSES Dossier d’Appel d’Offres national ouvert n° dncmp/26/s/2015 pour l’assurance des véhicules automobiles de l’OBR AVIS D’APPEL D’OFFRES NATIONAL OUVERT N° DNCMP/164/F/2015, POUR LA FOURNITURE DES UNIFORMES, DES T-SHIRTS ET CASQUETTES POUR LE PERSONNEL DE L’OBR Dossier d’Appel d’Offre Ouvert National N° DNCMP/157/F/2015 Pour La Fourniture de Quatre (4) Véhicules Avis d’Appel d’Offres Local pour « la fourniture de trois (3) groupes électrogènes de 7KVA » Appel d’Offres National pour la Fourniture des Équipements et Mobiliers [LINK] Grands contribuables => https://obr.bi/index.php/en/grands-contribuables [LINK] Moyens contribuables => https://obr.bi/index.php/en/moyens-contribuables [LINK] Immatriculation des contribuables et des véhicules => https://obr.bi/index.php/en/immatriculation-des-contribuables-et-des-automobiles [LINK] Système de facturation électronique, EBMS => https://obr.bi/index.php/en/systeme-de-facturation-electronique-ebms [LINK] Quitus Fiscal => https://obr.bi/index.php/en/quitus-fiscal [LINK] Services douaniers et e-business => https://obr.bi/index.php/en/services-douaniers-et-e-business [LINK] Dénonciation de la fraude fiscale et douanière et octroi de sa prime => https://obr.bi/index.php/en/saisie-de-la-fraude [LINK] Notes de service => https://obr.bi/index.php/en/notes-de-service [LINK] Cas de fraudes saisies => https://obr.bi/index.php/en/cas-de-fraudes-saisies [LINK] Les cas de fraudes saisies en 2026 => https://obr.bi/index.php/en/operations-douanieres [LINK] Rapports => https://obr.bi/index.php/en/rapports [LINK] Jugements rendus => https://obr.bi/index.php/en/jugements-rendus [LINK] Organigramme de l’OBR => https://obr.bi/./images/stories/ORGANIGRAMMEOBR_2024.pdf [LINK] Présidence du Burundi => https://presidence.gov.bi/ [LINK] Ministère des Finances => http://www.finances.gov.bi [LINK] MAEIRCD (Intégration Régionale&Coopération au Dvpt) => https://www.mae.gov.bi/ [LINK] Banque centrale (BRB) => http://www.brb.bi [LINK] ADB => https://www.investburundi.bi/ [LINK] CFCIB => https://cpccaf.org/cfci-burundi/ [LINK] RRA => http://rra.gov.rw/ [LINK] TRA => https://www.tra.go.tz [LINK] URA => https://www.ura.go.ug/ [LINK] MRMEICT (Industrie et Commerce) => https://mctit.gov.bi/ [LINK] communiqué => https://obr.bi/images/stories/cg1/Addendum_au_DAO_DNCM_224_F_2015.pdf [LINK] Portail d'Informations Commerciales au Burundi => https://infocommerce.obr.bi [LINK] e-KORI => https://obr.bi/index.php/en/e-kori [LINK] Asycuda World => https://obr.bi/index.php/en/asycuda-world [LINK] Dénonciation de la corruption et autres mauvaises pratiques => http://41.79.226.28:8084/DenoEnLigne [LINK] Vérification de validité des documents => https://obr.bi/index.php/en/verification-de-validite-des-documents [LINK] Télédéclaration / Télépaiement => https://obr.bi/index.php/en/teledeclaration-telepaiement [LINK] Formulaires de recours administratifs => https://obr.bi/index.php/en/formulaire-de-recours-administratis [LINK] Formulaires d'impôts et taxes => https://obr.bi/index.php/en/formulaires-d-impots-et-taxes [LINK] Autres formulaires => https://obr.bi/index.php/en/autres-formulaires [LINK] Lois et règlements => https://obr.bi/index.php/en/lois-et-reglements [LINK] Ordonnances => https://obr.bi/index.php/en/ordonnances [LINK] Notes de service => https://obr.bi/index.php/en/notes-administratives-textes-regl [LINK] Conventions fiscales ratifiées => https://obr.bi/index.php/en/conventions-fiscales [LINK] Tweets by @OBR_BI => https://twitter.com/OBR_BI [LINK] Facebook => https://www.facebook.com/OBR.bi [IMAGE: "Facture_1.JPG" => https://obr.bi/images/pictures/Galeries-photos/Facture_1.JPG] [IMAGE: "Previous" => https://obr.bi/modules/mod_djimageslider/themes/default/images/prev.png] IMPOTS ET TAXES Grands contribuables Moyens contribuables Immatriculation des contribuables et des véhicules Système de facturation électronique, EBMS Quitus Fiscal douanes et accises Services douaniers et e-business enquetes et renseignements Dénonciation de la fraude fiscale et douanière et octroi de sa prime Notes de service Cas de fraudes saisies Les cas de fraudes saisies en 2026 Informations générales Jugements rendus Organigramme de l’OBR liens utiles Présidence du Burundi Ministère des Finances MAEIRCD (Intégration Régionale&Coopération au Dvpt) Banque centrale (BRB) MRMEICT (Industrie et Commerce) Campagne de vérification de la conformité fiscale des Hôtels, Restaurants et Bars. Ce mardi le 2 Juin 2026l'Office Burundais des Recettes a effectué une visite de terrain pour inspecter les lieux afin de s'assurer de la véracité des déclarations des contribuables exerçant dans le domaine de l'hôtellerie, restaurant et Bar. Read more ... Page 1 of 6 Portail d'Informations Commerciales Portail d'Informations Commerciales au Burundi services en ligne Asycuda World Dénonciation de la corruption et autres mauvaises pratiques Vérification de validité des documents Télédéclaration / Télépaiement NOS FORMULAIRES Formulaires de recours administratifs Formulaires d'impôts et taxes Autres formulaires TEXTES REGLEMENTAIRES Lois et règlements Ordonnances Notes de service Conventions fiscales ratifiées Galerie photo Qui est en ligne? We have 84 guests and no members online --- DOCUMENT CONTENT (https://obr.bi/images/stories/cg1/Addendum_au_DAO_DNCM_224_F_2015.pdf) --- BR ADDENDUM AU DOSSIER D’APPEL D’OFFRES N°DNCMP/224/F/2015 POUR LA FOURNITURE ET INSTALLATION DU MATERIEL DE CONTROLE ET DE SURVEILLANCE AUX IMMEUBLES VIRAGO ET EMMAÜS

[IMAGE: "À Gishubi, les habitants sont appelés à renforcer les actions de lutte contre l'érosion" => https://www.rtnb.bi/admin/assets/upload/posts/RTNB-6a757cc70ffba6.26499228.jpg] [LINK] À Gishubi, les habitants sont appelés à renforcer les actions de lutte contre l'érosion => https://www.rtnb.bi/?mypost?id=554 [LINK] À Gishubi, les habitants sont appelés à renforcer les act... => https://www.rtnb.bi/?mypost?id=554 [LINK] AVIS D'APPEL D'OFFRE POUR LE RECRUTEMENT DU PERSON... => https://www.rtnb.bi/?mypost?id=242 Il a rappelé que pendant longtemps, le paiement des impôts ou l’accomplissement des démarches fiscales a été perçu comme des procédures complexes, coûteuses en temps et en énergie. Avec "E-KORI", l’objectif est de changer cette perception. À Gishubi, les habitants sont appelés à renforcer les act... AVIS D'APPEL D'OFFRE POUR LE RECRUTEMENT DU PERSON... [LINK] Coopération régionale et action sociale au cœur d’une rencontre => https://www.rtnb.bi/?mypost?id=599 [LINK] Une avancée significative dans l’enregistrement des faits l'état civil => https://www.rtnb.bi/?mypost?id=597 [LINK] Le Burundi accélère la modernisation de l’état civil => https://www.rtnb.bi/?mypost?id=596 [LINK] CRDB Marathon 2026 : Angeline Ndayishimiye sacrée championne dans une course au service de l’eau potable => https://www.rtnb.bi/?mypost?id=556 [LINK] De Ninga IV à l’aéroport Melchior Ndadaye, la coopération sino-burundaise dessine les contours d’un changement visible => https://www.rtnb.bi/?mypost?id=555 [LINK] Le PNUD mobilise 500 000 dollars américains pour soutenir des initiatives environnementales communautaires au Burundi => https://www.rtnb.bi/?mypost?id=553 [LINK] Permis de conduire biométriques : la PSR donne le coup d'envoi de la remise officielle => https://www.rtnb.bi/?mypost?id=552 [LINK] Clôture du programme CIPCC 2026 : 98 journalistes reçoivent leurs certificats => https://www.rtnb.bi/?mypost?id=551 [LINK] L'agriculture, une opportunité pour la jeunesse africaine => https://www.rtnb.bi/?mypost?id=550 [LINK] Facebook => https://www.facebook.com/sharer/sharer.php?u=http%3A%2F%2Fwww.rtnb.bi%2F%3Fmypost%3Fid%3D162 [LINK] Twitter => https://twitter.com/intent/tweet?url=http%3A%2F%2Fwww.rtnb.bi%2F%3Fmypost%3Fid%3D162&text=OBR%2FLancement+des+travaux+du+projet+E-+et+KORI%3B+un+noveau+programme+de+paiement+en+ligne+des+impots+et+taxes [LINK] WhatsApp => https://wa.me/?text=OBR%2FLancement+des+travaux+du+projet+E-+et+KORI%3B+un+noveau+programme+de+paiement+en+ligne+des+impots+et+taxes+-+http%3A%2F%2Fwww.rtnb.bi%2F%3Fmypost%3Fid%3D162 [LINK] Coopération régionale et action sociale au cœur d’une r... => https://www.rtnb.bi/?mypost?id=599 [LINK] Une avancée significative dans l’enregistrement des faits... => https://www.rtnb.bi/?mypost?id=597 [LINK] Le Burundi accélère la modernisation de l’état civil => https://www.rtnb.bi/?mypost?id=596 [LINK] CRDB Marathon 2026 : Angeline Ndayishimiye sacrée championn... => https://www.rtnb.bi/?mypost?id=556 [LINK] De Ninga IV à l’aéroport Melchior Ndadaye, la coopérati... => https://www.rtnb.bi/?mypost?id=555 [LINK] Le PNUD mobilise 500 000 dollars américains pour soutenir d... => https://www.rtnb.bi/?mypost?id=553 [LINK] Permis de conduire biométriques : la PSR donne le coup d&#0... => https://www.rtnb.bi/?mypost?id=552 [LINK] Suivre notre page => https://www.facebook.com/share/1Adb1WVKbA/ [LINK] Coopération régionale et action sociale au cœur... => https://www.rtnb.bi/?mypost?id=599 [LINK] Une avancée significative dans l’enregistrement... => https://www.rtnb.bi/?mypost?id=597 [LINK] Le Burundi accélère la modernisation de l’éta... => https://www.rtnb.bi/?mypost?id=596 [LINK] CRDB Marathon 2026 : Angeline Ndayishimiye sacrée... => https://www.rtnb.bi/?mypost?id=556 [LINK] De Ninga IV à l’aéroport Melchior Ndadaye, la ... => https://www.rtnb.bi/?mypost?id=555 [LINK] Busuma: la Fondation Denise Nyankeru Tshisekedi au chevet de... => https://www.rtnb.bi/?mypost?id=134 [LINK] Burundi–Maroc : L’accord de coopération énergétique r... => https://www.rtnb.bi/?mypost?id=159 [LINK] Réforme de la Police nationale : l’Assemblée nationale a... => https://www.rtnb.bi/?mypost?id=195 [LINK] L'Assemblée nationale adopte à l’unanimité le nouv... => https://www.rtnb.bi/?mypost?id=193 [LINK] Budget de l'Etat 2025-2026: le Sénat face aux zones d&... => https://www.rtnb.bi/?mypost?id=135 [LINK] Réfugiés congolais au Burundi : l’alerte humanitaire lan... => https://www.rtnb.bi/?mypost?id=125 [LINK] Burundi : L’assemblée nationale adopte à l’unanimité ... => https://www.rtnb.bi/?mypost?id=161 [LINK] Le Sénat burundais approuve à l'unanité 67 hauts res... => https://www.rtnb.bi/?mypost?id=84 [LINK] Burundi : près de 3 000 réfugiés rentrent de la Tanzanie => https://www.rtnb.bi/?mypost?id=246 [LINK] www.rtnb.bi => https://www.rtnb.bi/ [IMAGE: "OBR/Lancement des travaux du projet E- et KORI; un noveau programme de paiement en ligne des impots et taxes" => https://www.rtnb.bi/admin/assets/upload/posts/RTNB-696f2b9e938eb4.55950381.jpeg] [IMAGE: "Une avancée significative dans l’enregistrement des faits l'état civil" => https://www.rtnb.bi/admin/assets/upload/posts/RTNB-6a7ab3be1ba959.78030909.jpg] [IMAGE: "Le Burundi accélère la modernisation de l’état civil" => https://www.rtnb.bi/admin/assets/upload/posts/RTNB-6a7ab1c9df2ca7.94476258.jpg] [IMAGE: "CRDB Marathon 2026 : Angeline Ndayishimiye sacrée championne dans une course au service de l’eau potable" => https://www.rtnb.bi/admin/assets/upload/posts/RTNB-6a795b9903dda9.67655436.jpeg] [IMAGE: "De Ninga IV à l’aéroport Melchior Ndadaye, la coopération sino-burundaise dessine les contours d’un changement visible" => https://www.rtnb.bi/admin/assets/upload/posts/RTNB-6a7867c3e0cd06.47122327.jpg] [IMAGE: "Le PNUD mobilise 500 000 dollars américains pour soutenir des initiatives environnementales communautaires au Burundi" => https://www.rtnb.bi/admin/assets/upload/posts/RTNB-6a743695a702d1.61060717.jpeg] [IMAGE: "Permis de conduire biométriques : la PSR donne le coup d'envoi de la remise officielle" => https://www.rtnb.bi/admin/assets/upload/posts/RTNB-6a7430acc2f745.32049923.jpg] [IMAGE: "Une avancée significative dans l’enregistrement des faits l'état civil" => https://www.rtnb.bi/admin/assets/upload/posts/RTNB-6a7ab3be1ba959.78030909.jpg] [IMAGE: "Le Burundi accélère la modernisation de l’état civil" => https://www.rtnb.bi/admin/assets/upload/posts/RTNB-6a7ab1c9df2ca7.94476258.jpg] [IMAGE: "CRDB Marathon 2026 : Angeline Ndayishimiye sacrée championne dans une course au service de l’eau potable" => https://www.rtnb.bi/admin/assets/upload/posts/RTNB-6a795b9903dda9.67655436.jpeg] [IMAGE: "De Ninga IV à l’aéroport Melchior Ndadaye, la coopération sino-burundaise dessine les contours d’un changement visible" => https://www.rtnb.bi/admin/assets/upload/posts/RTNB-6a7867c3e0cd06.47122327.jpg] OBR/Lancement des travaux du projet E- et KORI; un noveau programme de paiement en ligne des impots et taxes Photo : Gakiza Dorine L’Office burundais des recettes (OBR) a lancé à Bujumbura ce lundi 19 janvier 2026, les travaux d’un nouveau programme intégré dénommé "E-KORI", dédié à la déclaration et au paiement en ligne des impôts et taxes. Le Commissaire général de l’OBR Emmanuel Mbonihankuye, a fait savoir qu’avec ce nouveau système de paiement en ligne baptisé "E-KORI", l’OBR franchit une étape importante dans la digitalisation de ses opérations. Selon lui, ce système permettra une meilleure gestion et un suivi en temps réel des recettes de l’État, une réduction significative des interventions manuelles, sources d’erreurs et de lenteurs, ainsi qu’une amélioration notable de la qualité des services offerts aux contribuables. Le Ministre des Finances, du Budget et de l’Economie Numérique, Alain Ndikumana, qui a procédé au lancement officiel des travaux de ce nouveau système, a indiqué que "E-KORI" ouvre une nouvelle manière de servir les citoyens et les entreprises. Il a également souligné que le Burundi a fait le choix clair d’évoluer vers un État moderne, efficace et transparent, conformément à la Vision nationale : Burundi, pays émergent en 2040 et pays développé en 2060. Selon le Ministre, ce nouveau système repose sur une conviction simple : un pays qui se développe durablement est un pays capable de mobiliser ses propres ressources, de les gérer avec rigueur et de les mettre au service du bien-être de sa population. Telle est, a-t-il précisé, l’ambition du projet "E-KORI". Désormais, le contribuable pourra déclarer et payer ses impôts à distance, suivre ses opérations en ligne, gagner du temps, éviter les files d’attente et bénéficier d’un service public plus rapide, plus clair et plus flexible. Le Ministre Alain Ndikumana a ajouté que lorsque le système est simple, transparent et sécurisé, chacun comprend mieux ses obligations fiscales et accepte plus facilement d’y contribuer. Pour l’État, "E-KORI" constitue également un outil stratégique, car il permettra d’améliorer la traçabilité des recettes et de réduire les risques d’erreurs et de fautes. Le Ministre en charge du Budget a enfin remercié la Banque mondiale pour son appui technique et financier, et asalué les équipes qui ont travaillé sans relâche pour atteindre cette étape importante. En marge de ce lancement, le Ministre a effectué une visite dans différents Services de l’Office burundais des recettes. Coopération régionale et action sociale au cœur d’une r... 12/08/2026 17:52 Une avancée significative dans l’enregistrement des faits... 11/08/2026 05:31 Le Burundi accélère la modernisation de l’état civil 11/08/2026 05:23 CRDB Marathon 2026 : Angeline Ndayishimiye sacrée championn... 10/08/2026 05:03 De Ninga IV à l’aéroport Melchior Ndadaye, la coopérati... 09/08/2026 11:42 07/08/2026 06:35 Le PNUD mobilise 500 000 dollars américains pour soutenir d... 06/08/2026 07:24 Permis de conduire biométriques : la PSR donne le coup d&#0... 06/08/2026 06:58 Restez informé de nos dernières actualités Coopération régionale et action sociale au cœur... Une avancée significative dans l’enregistrement... Le Burundi accélère la modernisation de l’éta... CRDB Marathon 2026 : Angeline Ndayishimiye sacrée... De Ninga IV à l’aéroport Melchior Ndadaye, la ... Busuma: la Fondation Denise Nyankeru Tshisekedi au chevet de... Burundi–Maroc : L’accord de coopération énergétique r... Réforme de la Police nationale : l’Assemblée nationale a... L'Assemblée nationale adopte à l’unanimité le nouv... Budget de l'Etat 2025-2026: le Sénat face aux zones d&... Réfugiés congolais au Burundi : l’alerte humanitaire lan... Burundi : L’assemblée nationale adopte à l’unanimité ... Le Sénat burundais approuve à l'unanité 67 hauts res... Burundi : près de 3 000 réfugiés rentrent de la Tanzanie TROUVEZ-NOUS Q.Kabondo Av. du 13 Oct. n°12 infos@rtnb.bi +257 22 22 35 85 www.rtnb.bi

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