For micro-enterprises, the Finance Act 2000 introduced a tax referred to as synthetic single business tax (TPU), which represents payment and releases of four categories of taxes: income tax (IR), business tax ( TP), the value added tax (VAT), tax on salaries (TS). The TPU replaces the old system of the package. Originally intended only for individuals, it has been extended by the Finance Act 2006 for legal persons, including sole proprietorships are prescribed by the Single Act on OHADA companies. This method of determining the basis of the TPU, apart from informal payments it can cause, has other drawbacks: it presents no visibility for the micro entrepreneur who is never sure of its tax burden up.

Of activity, the neighborhood and the street (centre-ville/peripherie Street paved or not), the size and condition of the building professional (surface, paved or not). But we should not expect that the initiative for such reforms comes from the bottom of the Directorate General of Taxes, especially since the amount of business tax COLLECTED currently represents the base of the premium paid to tax officials.

The lead must come from the Directorate or so from the outside services (eg Ministry of Finance and / or department responsible for private sector development) if the goal of greater formalization of the informal sector and SME development is indeed a priority for the government. Remember that in order to assist small businesses that have opted for formal, Togo in 2004 establishes a legal framework for the creation of the Chartered Management Centres (AMC). The Finance Act 2006 provided an incentive in the form of a deduction of 10% for the calculation of tax for companies that adhered to a CGA and liable to income tax under a regime of taxation on real benefits.

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