Burkina Faso's General Director of Taxes (DGI) has issued Communique 001 of 19 January 2024, which clarifies the application of the 2% special contribution on after-tax profits of enterprises for the benefit of the Patriotic Support Fund. The Communique clarifies that the 2% contribution applies on after-tax profits whether tax is due or not. Further, it is clarified any reported profit as of 1 January 2024 is subject to the special contribution, and the payment of the contribution is made at the same time as the annual tax return. As such, the annual tax return filed in 2024 in respect...