Already gnashing of teeth after the first announcements concerning the 2021 tax annex. Before the formalization, the Government began discussions with employers' organizations and chambers of commerce.

We learn that fiscal policy measures have been adopted; in particular the subjection of luxury rice to VAT at the rate of 9%; subjecting imported meat to VAT at the rate of 9%; the institution of an excise duty on cosmetic products; raising the rate of registration duty on cocoa exports from 1.5% to 3%.

These measures raise fears of an increase in the price of rice , meat and cosmetics, despite the Government's assurances.

According to the Minister of Budget and State Portfolio, Moussa Sanogo , the government's objectives are focused on raising the level of mobilization of tax revenue, in order to reduce the financing of the development of Côte d'Ivoire by resources external sources, while ensuring a balanced distribution of the tax burden.

However, for the benefit of the private sector, the tax schedule contains tax relief measures taken to support certain economic activity sectors, in particular the pharmaceutical and insurance sectors.

These include exemption from value added tax on commissions received by wholesalers and pharmacies for the distribution of drugs from the New Public Health Pharmacy to beneficiaries of Universal Health Coverage (CMU); exemption from the special equipment tax on the turnover achieved by wholesalers and pharmacies as part of the distribution operations of drugs from the New Public Health Pharmacy to beneficiaries of Universal Health Coverage (CMU) ; exemption from income tax on claims on interest on remuneration paid to subscribers of life insurance contracts; tax reform applicable to SMEs resulting in the review of tax regimes with a tax cost of 23.8 billion CFA francs.