Maximizing revenue and combating fraudulent and fanciful exemptions are among the priorities of the General Inspectorate of Finance (IGF). With this in mind, a working session was organized on Wednesday October 18, 2023, bringing together the senior management of the IGF, the General Directorate of Customs and Excise (DGDA) as well as the National Agency for the Promotion of Investments (ANAPI) . The objective was to evaluate the methods of controlling exemptions granted within the framework of the Investment Code.
This meeting was a request from the DGDA in order to harmonize views on the terms of the exemptions provided for by the Investment Code. Bernard Kabese, Director General of the DGDA, underlined the importance of this harmonization to ensure the speed of the procedure for validating exemptions, in accordance with the texts in force. He also highlighted the presence of the IGF on the customs cordon, which improves the control of exemptions.
In his discussions with the DGDA and ANAPI, Victor Batubenga, deputy head of department of the IGF, highlighted the elements which led to this harmonization. It notably highlighted situations where sectors benefited from exemptions even though they were excluded, as well as the presence of products which should not appear in the interministerial decrees. The IGF cannot validate such exemptions.
The IGF expressed its gratitude for being able to harmonize views with the DGDA and ANAPI, as this will ensure smooth control of exemptions. However, it is also important to emphasize that ANAPI must facilitate the validation of its exemptions at the IGF level to guarantee an efficient and legally compliant procedure.
This meeting demonstrates the IGF’s commitment to combating fraudulent exemptions and enforcing the rules provided for by the Investment Code. By optimizing control procedures and strengthening collaboration between the different entities concerned, the State will be able to maximize its revenues and promote a healthy and equitable economic environment.
In conclusion, this working session between the IGF, the DGDA and the ANAPI made it possible to harmonize views on the methods of controlling exemptions linked to the Investment Code. This approach aims to combat fraudulent exemptions and ensure effective control in compliance with the texts in force. The commitment of these different entities is essential to maximize state revenue and promote a healthy economic environment.