Senegal: MNE groups not required to file country-by-country reports for 2023 and 2024
Filing is suspended for companies owned by entities in jurisdictions that do not require CbC reporting
The Directorate General of Taxes and Domains (DGID) of Senegal in September 2025 announced that multinational enterprise (MNE) groups are not required to file country-by-country (CbC) reports for the 2023 and 2024 financial years.
The CbC reporting obligation under Article 31 ter of the General Tax Code remains in effect; however, filing is suspended for companies owned by entities in jurisdictions that do not require CbC reporting or are non-compliant with information exchange requirements.
For more information, contact a KPMG tax professional in Senegal:
Debo Toure | debotoure@kpmg.sn