Summary
Ivory Coast’s General Tax Code governs the country’s tax system. The regulatory framework for the tax sector includes covers income, VAT, excise, customs and local taxes. 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 (Direction Générale des Impôts, DGI).