TAX INNOVATIONS OF 2022 FINANCE LAW

Preamble

The new tax measures contained in the 2022 Finance Law are designed to meet the fiscal consolidation and modernisation objectives of our public finances, as prescribed by the Head of State in his circular n° 001 of 30 August 2021.

These measures seek to revive the economy following its slowdown due to the COVID-19 health crisis. They thus focus on improving the business climate (I) and promoting socio-economic activities (II).

To enable the authorities to finance the ever-increasing public expenditure, this law also includes measures to optimise tax revenues (III).

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