Guinea has enacted the Finance Law for 2022 through Ordinance O/2021/0011/PRG/CNRD/SGG, which was signed on 31 December 2021. The tax measures of the law are relatively limited and include: A VAT exemption on the import of: new spare parts and accessories for vehicles intended for the public transport of people and those intended for the transport of goods; and new spare parts and accessories for motorcycles and tricycles; An increase in the excise duty on import of cigarettes to 40% in 2022 (up from 35%); and The adjustment of the telephone consumption tax rates as follows: for calls - GNF...