Decree of 28 September 1987 on the Business Licence (Patente)

The decree of 28 September 1987 on the patente, given at the Palais National by the Conseil National de Gouvernement under Namphy, Régala and Hector, with Leslie Delatour at the Ministry of Economy and Finance.

The sommaire sets out the structure. Chapter I defines the patente. Chapter II fixes the scope: taxable persons, the criteria for liability, and exempt persons. Chapter III sets the tax base, with the general rule, the apportionment of bases, and a reduction in favour of artisans. Chapter IV gives the rules of liquidation: annuality, commencement of activity, cessation of activity, and transfer between communes. Chapter V covers the establishment of the contribution across articles 15 to 30, running through declaration and payment, the patente certificate, accounting obligations for receipts and for wages, the administration's right of audit, sanctions, and special provisions. The full tariff schedule follows, then the ministerial signatures.

This is the text as enacted in 1987. It does not incorporate the law of 10 June 1996 or the successive finance-law changes to article 28 commune groupings and to the tariff, It is the base against which those amendments are read. It does not state the rates in force today.