Summary
Senegal’s General Tax Code governs the country’s tax sector. It outlines the general principles, procedures, and obligations related to taxation for both individuals and businesses. The regulatory framework for the tax sector includes the Finance Law. Other substantive laws within the regulatory framework for the sector can be found below. The official versions of the laws are in French and there are no official translations into other languages. The government regulating entity is the Directorate General of Taxes and Domains (Direction Générale des Impôts et des Domaines, DGID).