Agricultural, artisanal, industrial and commercial benefits (BAAIC)

Income tax on agricultural, artisanal, industrial and commercial profits is paid according to the same terms as those provided for in Articles 38 (instalments are due on June 30, September 30 and December 31). These installments are calculated on the basis of a quarter of the tax due for the previous financial year. It is also the General Administration of Taxes and Domains (AGID) which is responsible for collecting this tax.