Gabon's Tax Authority has issued two Tax Notices regarding the filing of the Financial Statement and Tax Return (FSTR commonly known as DSF) and Transfer Pricing Documentation for the financial year 2018.

A summary of the key features is:

• The deadline for the filing of the DSF and the Transfer Pricing Documentation has been postponed from 30 April 2019 to 30 July 2019.
• The DSF for 2018 must be filed according to the SYSCOHADA Accounting Standard.¹
• The final installment of corporate tax due for the year 2019 however must be paid by 30 April 2019.

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ENDNOTE

¹ SYSCOHADA is the accounting system adopted or recommended by the uniform act No. 7 on the Organization and Harmonization of Accounting in Member States, signatories, of the OHADA Treaty. The 17 Member States are Benin, Burkina, Faso, Cameroon, Central African Republic, Chad, Comoros, Côte d'Ivoire, Democratic Republic of Congo, Equatorial Guinea, Gabon, Guinea, Guinea-Bissau, Mali, Niger, Republic of Congo, Senegal, and Togo.

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CONTACTS

For additional information with respect to this Alert, please contact the following:

FFA Juridique et Fiscal member of Ernst & Young Global Ltd, Libreville

• Nicolas Chevrinais
  nicolas.chevrinais@ga.ey.com
• Ryan Allas
  ryan.allas@ga.ey.com
• Suzanne Ngwanga
  suzanne.ngwanga@ga.ey.com
• Jérôme Obele Okoura
  jerome.obele.okoura@ga.ey.com
• Sarah Ratanga
  sarah.ratanga@ga.ey.com
• Phylicia Abessolo Ella
  phylicia.abessolo.ella@ga.ey.com

Ernst & Young Advisory Services (Pty) Ltd., Africa ITS Leader, Johannesburg

• Marius Leivestad
  marius.leivestad@za.ey.com

Ernst & Young LLP (United Kingdom), Pan African Tax Desk, London

• Rendani Neluvhalani
  rendani.mabel.neluvhalani@uk.ey.com
• Byron Thomas
  bthomas4@uk.ey.com

Ernst & Young LLP (United States), Pan African Tax Desk, New York

• Dele A. Olaogun
  dele.olaogun@ey.com

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ATTACHMENT

PDF version of this Tax Alert