Decree on the Licence

Decree on the Licence

Summary: The decree on the licence, a tax distinct from the patente, in the MEF's Lois Fiscales series. Fifty-one articles across five chapters cover the definition, taxable persons, the foreigner's licence across articles 4 to 17, other licence duties across articles 18 to 46, and general provisions.
Key Findings
Full Description

The decree on the licence, reproduced in the Ministry of Economy and Finance's Lois Fiscales compilation.

Chapter I defines the licence, Chapter II names the taxable persons, Chapter III governs the foreigner's licence across articles 4 to 17, Chapter IV sets out other licence duties across articles 18 to 46, and Chapter V carries general provisions across articles 47 to 51.

The licence is separate from the patente, and the two are routinely confused. A chapter devoted to the licence d'étranger also makes this the instrument that governs what a foreign national pays to trade in Haiti, which is a question the investment regime does not answer on its own.

Sectors
Geography
Time Coverage
1978 to 1978

How to cite

Ministry of Economy and Finance (MEF), 1978, Decree on the Licence, https://www.mef.gouv.ht/

Rights holder
Government of Haiti