Decree Restructuring the General Tax Directorate (DGI)

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 Organization 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.