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iciHaiti - Taxation : Did you know ?
19/04/2017 10:09:21

Only a law may create, increase, reduce, amend or delete a tax. Any municipal by-law or rules aiming to create a tax not provided for by law or to amend a tax established by law is illegal. Moreover, only the General Directorate of Taxes (DGI) is empowered to levy the taxes for the municipalities.

A Commune may create royalties, but they can be paid in return only for a specific service provided by the commune. Any fees must be fixed in advance by a municipal by-law which has obtained the non-objection of the Ministry of the Interior and the Local Authorities and the amount retained must be strictly proportional to the cost of the service provided to the user.

Amounts received in payment for a service or as a donation, must be cashed by management check on behalf of the mayor in accordance with the standards and procedures of public accounting and are of fact of budgetary resources.

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