Niger -Finance Law 2023

Niger -Finance Law 2023

The Government of Niger has published the Finance Bill on 27 the December 2022.

As of January 1, 2023, Article 52 of Section III of Book One of the General Tax Code has been modified to include Food Allowance as a new component in the fringe benefits schedule amongst othe, please see below.

Benefit

Non – Taxable portion

Food allowance

25 000 CFA

 This has been published in the official newspaper “JOURNAL OFFICIEL DE LA REPUBLIQUE DU NIGER Special number 33” as well as the Citizens budget 2023.



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