Burkina Faso: Suspension of CbC reporting obligations for certain entities
Circular No. 2026-02020 suspends CbC reporting obligations for certain entities.
The Ministry of Economy and Finance on June 29, 2026, issued Circular No. 2026-02020 announcing the suspension of the country-by-country (CbC) reporting filing obligation introduced under Article 98-2 of the General Tax Code for certain entities operating in Burkina Faso.
Due to technical constraints, the tax administration has suspended the local CbC reporting filing obligation for affected Burkina Faso entities covered by paragraphs 2 and 3 of Article 98-2 for the 2023, 2024, and 2025 fiscal years.
For more information, contact a KPMG tax professional in Ivory Coast:
Diouf Ndeye | Diarra dndeye@kpmg.ci
Maiga Ismail | ismailmaiga@kpmg.ci
Kouassi Jean-Pierre | jean-pierrekouassi@kpmg.ci
Arthur Tia | atia@kpmg.ci