BUJUMBURA, March 7th (ABP) – The cost of acquiring a secure electronic land title depends on the geographical location and surface area of the property. The locations and rates are categorised as A: 150,000 BIF per are, B: 100,000 BIF per are, C: 50,000 BIF per are, D: 25,000 BIF per are, E: 12,000 BIF per are. However, the aforementioned article specifies that no land title may exceed a value of three million (3,000,000 BIF). A joint order by the ministers responsible for finance and justice respectively will determine the composition of these categories and the models for applying this article.
These were the words of Willy Citeretse, head of taxpayer education at the OBR, at an information session for journalists on tax compliance on Friday 28 February 2025. During the briefing, he informed the public about the revenue innovations contained in the revised Budget Act 2024-2025.
In his presentation, Citeretse pointed out that Article 108 of the revised Budget Act 2024-2025 stipulates that every landowner is required to acquire a secure electronic land title.
With regard to public health, article 146 of the said law stipulates that a fine of between 50,000 BIF and 500,000 BIF, depending on the offence, shall be imposed on any natural or legal person who violates public health and hygiene. A joint ministerial order issued by the ministers responsible for territorial administration will determine the application of this article. Still on the subject of the innovations enshrined in the revised budget law, Citereste went on to inform that article 55 of the said law stipulates that a service consumption tax of ten per cent (10%) will be levied on the fees charged by notaries and lawyers on behalf of the Treasury.
This tax is collected by the notary or lawyer and paid to the State. The article also specifies that this tax is borne by the client, is declared and paid monthly by the notary or lawyer no later than the 15th day of the month following the collection period. In the event of default by the legal debtor, the penalties applicable are those set out in the law relating to tax and non-tax procedures.
With regard to the rental of market stalls, article 62 stipulates that all revenue from the rental of stalls, shops or any other space in markets that form part of the State’s assets is paid into accounts opened in the name of the OBR in financial institutions and credited daily to the Treasury’s general account. The revenue generated by these rentals is divided in such a way that 50% goes to the Treasury and 50% to the local authorities. In application of this provision, rents are paid directly by the trader occupying the stand, shop or space and are set at double the rents initially ratified by the communes or the Mayorship.
The relevant contracts are signed between the OBR and the occupier. A joint order of the Minister of Finance and the Minister of the Interior sets out the terms of cooperation between the OBR and the municipalities. Citeretse pointed out that there are two levels of taxation: State and communal, explaining that there is no double taxation: what goes into state taxation does not go into communal taxation.