Business services

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.

Short description about registration your own business

The Benefits of Non-Commercial Professions (BNC) are the income assimilated to non-commercial profits, the profits of the liberal professions, offices and offices whose holders do not have the status of traders, the non-wage income of sportsmen and artists and the profits of all lucrative operations and source profits that are not related to another category of profits or income. The General Administration of Taxes and Domains (AGID) is responsible for collecting this tax.

A tax is established on all the profits or income made by companies and other legal persons called Company Tax. The General Administration of Taxes and Domains (AGID) which is responsible for collecting this tax.

A commercial company is a company whose legal form and/or corporate purpose are commercial . The share capital is divided into shares, of the same value, which can only be transferred with the consent of all the partners. In the Comoros, the National Agency for the Promotion of Investments (ANPI) is authorized to register companies.

First business service description

Approval is the title that entitles a company to benefit from the advantages of the investment code. It is granted by the Technical Approvals Committee (CTA) which is chaired by the National Agency for the Promotion of Investments (ANPI) .

The trader is a natural person who simultaneously performs acts of commerce for his own account. In the Comoros, the National Agency for the Promotion of Investments (ANPI) is authorized to register traders.

Second business service description