(1987-09) Decree Restructuring the General Tax Directorate (DGI)
Summary — A 28 September 1987 decree of the National Government Council reorganizes Haiti's General Tax Directorate (DGI), a deconcentrated service of the Ministry of Economy and Finance, restating its mandate to enforce tax laws, collect taxes and duties, and manage seized and escheated estates. It sets a new organizational chart of seven administrative and technical directorates under a Director General.
Key Findings
- Confirms DGI as a deconcentrated service under the Ministry of Economy and Finance, not an autonomous body.
- Establishes a seven-directorate organic structure (Administration, Opérations, Perception, Vérification, Affaires Juridiques, Domaine, Enregistrement et Conservation Foncière) under a Director General assisted by up to three Deputy Directors General.
- Creates two advisory units attached to the Direction Générale: Contrôle and Organisation et Méthodes.
- Splits tax verification into three specialized services (business taxation, special/large-taxpayer audits, review and appeals) to segment enforcement by taxpayer complexity.
- Abrogates all prior conflicting laws, decrees and decree-laws governing DGI's structure.
Full Description
This decree, signed at the National Palace on 28 September 1987 by the National Government Council (Henri Namphy, Williams Regala and Luc D. Hector) on the report of the Minister of Economy and Finance, Leslie Delatour, sets out the legal charter of the Direction Générale des Impôts (DGI). Article 1 confirms the DGI as a deconcentrated service of the Ministry of Economy and Finance; Article 2 lists its essential attributions: enforcing fiscal laws, collecting taxes, duties and other state revenues, administering seizures, bankruptcies and vacant estates, registering legally designated acts and documents, receiving funds destined for the Caisse des Dépôts et Consignations, managing the state's private domain, and representing the state in litigation. Chapter II establishes the organic structure: a Direction Générale (assisted by up to three Deputy Directors General and two advisory units, Contrôle and Organisation et Méthodes) overseeing seven directorates — Administration, Opérations, Perception, Vérification, Affaires Juridiques, Domaine, and Enregistrement et Conservation Foncière. The decree details the internal services of several directorates, notably the Direction de la Vérification (Fiscalité des Entreprises, Vérifications Spéciales, Révision et Réclamations), the Direction des Affaires Juridiques (Législation Fiscale, Contentieux, Séquestre) and the Direction du Domaine (Arpentage, Fermage) and Direction de l'Enregistrement et de la Conservation Foncière (Enregistrement, Conservation Foncière, Archives et Recherches). It abrogates all prior contrary laws, decrees and decree-laws and orders execution by the Minister of Economy and Finance.