Loi no.2009-19 du 9 mars 2009 modifiant certaines dispositions du Code général des Impôts (Law no.2009-19 of 9 March 2009 amending certain provisions of the General Tax Code)
Republic of Senegal
National Assembly of Senegal
Country Resources
Substance Abuse Legislation
Senegal
9 March 2009
Legislation/regulation
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Description
L’augmentation de la consommation de produits comme les tabacs ou les boissons alcoolisées constitue une préoccupation majeure dans les sociétés modernes en raison de leurs graves conséquences sur la santé des populations. Il importe donc de renforcer le dispositif de taxe spécifique applicable aux tabacs et aux boissons alcoolisées, par un relèvement du niveau de taxation, en vue de rendre plus dissuasif.The increase in the consumption of products such as tobacco or alcohol is a major concern in modern societies because of their serious consequences on the health of populations. It is therefore important to strengthen the system of specific tax tobacco and alcoholic beverages, by raising the level of taxation in order to make it more deterrent.
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