The Ivory Coast Directorate General of Taxation (DGI) recently issued a Communiqué on the obligation of legal entities and arrangements to declare the identity of beneficial owners, which is required at the time of their tax registration. For this purpose, forms for declaring the identity and maintaining the register of beneficiaries can be downloaded from the website of the Directorate General of Taxes (www.dgi.gouv.ci) and from the e-taxes platform: www.e-impots.gouv.ci. The Communiqué also notes that penalties for legal entities and arrangements that fail to comply with the requirements are in force after 28 March 2025.