Tax Law
FN & PARTNERS advises companies and individuals on their tax obligations and assists them in the event of a tax audit or dispute with the tax authorities.
Chadian taxation rests on the General Tax Code, supplemented each year by the Finance Act, and on CEMAC directives harmonising VAT and corporate taxation in particular. The rules change regularly: a practice accepted one year can become grounds for reassessment the next.
FN & PARTNERS provides a legal reading of taxation that complements the accountant’s work: characterising transactions, the tax consequences of a contract or restructuring, eligibility for a special regime, and securing the positions taken. In the event of an audit, the firm assists the taxpayer at each stage of the procedure.
Issues We Handle
- Tax analysis of contracts and agreements
- Drafting of tax-related deeds
- Analysis and commentary on tax legislation
- Assistance during tax audits and before the tax administration
- Assistance and defence before judicial bodies
Clients We Serve
- Companies
- Investors
- Individuals
How We Work
Advice and risk control
Tax analysis of contracts, investments and restructurings; identifying the applicable regime and the options available under the legislation.
Incentive regimes
Assessment of eligibility for the benefits provided by the Investment Charter or by sector regimes, and monitoring of the related undertakings.
Tax audits
Preparing for the audit, responding to the administration’s requests, and discussing reassessment items and penalties.
Tax litigation
Prior claim before the administration, applications for suspension and remission, then appeal to the competent court.
Our Approach
Tax advice consistently aligned with the client’s economic reality and long-term objectives.
Legal Framework
- Chad’s General Tax Code and annual Finance Acts
- CEMAC tax directives (VAT, corporate income tax, excise duties)
- CEMAC Customs Code
- Chad’s Investment Charter and sector tax regimes (mining, hydrocarbons)
- International tax treaties applicable to Chad
Frequently Asked Questions
Yes, the firm supports clients before, during and after tax audit procedures.
The accountant keeps the books and prepares the returns. The lawyer analyses the legislation, characterises transactions legally, secures structures and defends the taxpayer before the administration and the courts. The two roles complement each other.
First note the response deadline, which is mandatory, then analyse each reassessment item and reply with reasons and supporting documents. Failing to respond within the deadline is generally treated as acceptance.
Yes. Even where they benefit from exemptions, they remain subject to filing and withholding obligations, in particular on salaries and on certain payments to service providers. These obligations are checked against their agreement with the State.
This information is general in nature and does not constitute legal advice. Every situation calls for specific analysis: please contact the firm before making any decision.
Let’s discuss your situation
A first conversation helps define your need and outline the options available.
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