MUKAZA, July 28 (ABP) – The general director of the “Fiscade,” law firm Me Claver Haragirimana, called on taxpayers to familiarize themselves with the new public expenditure law. He spoke during a press briefing held on July 23, 2024, in Bujumbura, on the sidelines of a meeting with stakeholders in the tax sector, an onsite check by ABP revealed.
He presented a practical guide intended for businesses, tax professionals, and citizens. This document explains the new tax provisions provided in the 2025-2026 budget law. It aims to help users understand the law and apply it better.
Me Haragirimana noted that the new law introduces 23 changes. Some reduce taxes. Others, on the contrary, increase certain taxes. For example, the IT fee is no longer set at 100,000 BIF. It now depends on the customs value. The ordinary passport costs 300,000 BIF instead of 235,000 BIF. Customs agencies become taxable at 10% for certain operations.
He also mentioned that small businesses will now pay a tax of 1% on their turnover, instead of 0.3%. Licenses for beverage outlets become more expensive. The fee increases from 10 to 50 million BIF.
The law also provides for a special contribution of 0.5% on the salaries of certain categories of workers. This contribution will be used to finance education and health, particularly for vulnerable populations.
Property owners must now pay an advance on their rental tax before September 30. This amount will be calculated based on the tax paid the previous year.
The government also aims to quickly recover taxes owed by companies, notably unpaid dividends. The artisanal mining sector is now subject to tax.
Finally, the State grants a waiver of penalties and interest to taxpayers who pay their principal debt within six months.
Me Haragirimana stressed the importance of reading the law and understanding it well. In case of doubt, he recommends contacting the Burundian Revenue Office (OBR). He reminds that sanctions are planned in case of non-compliance.