Law Amending Articles 35, 36 and 82 of the Income Tax Decree of 29 September 1986

The value of this document is the issue as much as the law. Le Moniteur No. 19 of 6 March 1995 carries the 1995 tax reform as a set: the law amending articles 35, 36 and 82 of the income tax decree of 29 September 1986; a law amending certain articles of the customs code then in force; a law amending the turnover tax (TCA); and a law establishing a 2 percent advance payment calculated on the customs value of all commercial imports of goods. Taken together these are the measures through which the post-1994 government reshaped the revenue base, and several of them - the customs-value advance payment in particular - remain features of Haitian revenue administration. The instruments are signed by Jean-Bertrand Aristide as President. The income tax decree of 29 September 1986 that this law amends is itself held in the corpus.