The Technical Assistance to Fiscal Transition Support Programme in West Africa managed by Linpico which started in january 2019 and is ending now,
The general objective of the whole project was to support the WAEMU and ECOWAS member states for improving tax management; strengthening measures for tackling fraud, tax evasion and illicit financial flows so as to improve tax revenues; and strengthening the regional and national fiscal transition coordination systems.
Linpico’s team has contributed to the development of regulatory texts intended to consolidate the legal architecture of the ECOWAS customs union and tax harmonisation which have been validated by the ECOWAS Ministers in charge of Finance and Budget during the Ninetieth (90th) Ordinary Session of ECOWAS Council of Ministers held on 6th and 7th July 2023 in Bissau the ECOWAS.
These regulations include :
- Draft Supplementary Act on Mutual Administrative Assistance in Tax Matters among ECOWAS Member States;
- Draft Regulation amending the list of categories of goods contained in the ECOWAS CET and statistical nomenclature;
- Draft Regulation on the list of exceptions to the Community rules of origin change in tariff heading;
- Draft Regulation establishing an institutional monitoring and evaluation system for the tax transition in West Africa;
- Draft Directive relating to the harmonisation of ECOWAS Member States’ laws on value added tax;
- Draft Directive on the harmonisation of the methodology for the evaluation of tax expenditure in ECOWAS Member States;
- Draft Directive setting out guidelines on the code of ethics and conduct for tax administrations in ECOWAS Member States;
- Draft Directive harmonising the excise duty laws in ECOWAS Member States;
- Draft Directive on the harmonisation of transfer pricing rules in ECOWAS Member States; and
- Draft Directive on the harmonisation of rules on beneficial ownership in ECOWAS Member States.