Mali solidarity contribution source-baseline draft

General reference only. This skill is general tax/accounting reference material for AI-assisted workflows. It has not been reviewed for any specific person's facts, documents, elections, deadlines, residency, filing status, or local procedures. Do not rely on it to file, pay, amend, or take a tax position without review by a qualified professional in the relevant jurisdiction.

2026 application is unverified. The enacted 2025 ordinance and its ratification are the source baseline reconstructed below. The enacted 2026 fiscal Annex U has not been obtained. Do not use this draft to state the 2026 rate, compute a client's 2026 liability or instruct a 2026 filing until that amendment check is complete. The examples test the ordinance baseline only; they do not confirm continuation. tax_year: 2025 marks this draft as historical; it is not proof that a retrieval or publication system will enforce that limit.

Who this applies to

Under the enacted 2025 baseline, the CSS working paper concerns an enterprise subject to impôt sur les bénéfices industriels et commerciaux (IBIC) or impôt sur les sociétés (IS). The enterprise is both the real and legal debtor. This is a turnover contribution, not a percentage of taxable profit. A loss does not remove turnover from the base. Ordonnance 2025-007/PT-RM arts. 1–4.

The job covers ordinary domestic turnover whose VAT tax point is already established. Do not infer a CSS exemption merely because a transaction is exempt from VAT: article 2 sets a turnover base while articles 5 and 7 refer to VAT timing and procedures. A convention, tax holiday, synthetic regime, export or uncertain territorial position needs a separate applicability check before computation. This draft does not resolve those cases. Ordonnance arts. 2–3, 5, 7.

Enacted source and duration. The ordinance is dated 7 February 2025 and published in the official gazette; Loi 2025-022 of 12 June 2025 ratifies it without changing the text. The CSS operative chapter, articles 1–9, and final article 20 set no fixed term, sunset or delayed commencement. The 2026 finance law authorises collection under the laws in force; it is not the source of the CSS rate. This source-baseline draft, held for 2026 verification, does not determine the first partial 2025 period or claim that an unread fiscal annex contains no amendments. Ordonnance arts. 1–9, final art. 20; Loi 2025-022, article unique; Loi 2025-056, art. 1.

Rates, bands and thresholds

Item	Enacted 2025 rule; unverified for 2026 application	Official source
CSS rate	0.5% of tax-exclusive turnover of an IBIC/IS enterprise	Ordonnance 2025-007 arts. 2–4
Tax point and exigibility	Same conditions as VAT; establish the transaction's VAT tax point before assigning the CSS month	Ordonnance art. 5
Monthly declaration	Previous month's operations declared in the first 15 days of each month; payment follows the domestic VAT deadlines/procedure	Ordonnance arts. 7–8
Late declaration before formal notice	5% of the declared tax, minimum XOF 25,000	Ordonnance art. 8, paragraphs 2–4
Late declaration after formal notice	25% of the declared tax, minimum XOF 25,000	Ordonnance art. 8, paragraphs 3–4
No return within 10 days after formal notice	Assessment by the administration and a 50% increase on the corresponding tax; paragraph 4 sets the XOF 25,000 minimum "in all cases", but this draft has not settled how it applies to this branch	Ordonnance art. 8, paragraphs 4–5
Late return with no tax due	XOF 25,000	Ordonnance art. 8, paragraph 6
Omission/inaccuracy	25% of tax compromised; 50% if the nature of the infringement means the debtor's good faith cannot be accepted	Ordonnance art. 8, paragraphs 7–8

No separate turnover registration threshold appears in articles 2–4. Establish that the enterprise falls under IBIC/IS rather than importing an unverified VAT or synthetic-regime threshold from another Guide.

The base

1. Obtain the enterprise's tax classification, monthly sales ledger, invoices/credit notes and the evidence establishing the relevant VAT tax points. Reconcile the ordinary domestic tax-exclusive turnover assigned to the month. The ordinance sets a tax-exclusive turnover base and borrows VAT tax-point rules; it does not replace turnover with the accounting result. Ordonnance arts. 2–5.
2. Multiply that supported turnover by 0.005. The calculation has no profit deduction or general expense deduction in its base. Expense and loss figures are relevant to the profit-tax computation, not a reduction to CSS turnover. Ordonnance arts. 2, 4.
3. Record the amount of CSS paid as deductible in determining IBIC/IS profit under article 6. Reconcile payment evidence and prevent a duplicate deduction if it is already included in the accounts. The statute speaks of the amount paid; do not extend this Guide's conclusion to an unpaid accrual. It does not create a CSS input-tax credit. Ordonnance art. 6.
4. Produce a working paper showing taxpayer identity and classification, period, turnover reconciliation, tax-point support, CSS due, payment evidence and any notice/late-filing computation. These are working-paper labels, not invented official form box numbers. The declaration must use the administration's prescribed form. Ordonnance arts. 5, 7–8.

Deadlines and filing

In the enacted 2025 baseline, articles 7–8 require the prior month's operations to be declared during the first 15 days of the next month, with payment on the domestic VAT timetable. Use the month determined from the VAT tax point, not an assumed cash or invoice rule for every activity. Ordonnance arts. 5, 7–8.

The following reconstructs the ordinance preparation sequence. The 2026 source gate above prevents using it for a current filing:

1. Confirm the enterprise's IBIC/IS status and that the domestic transaction/tax-point facts are within this Guide's scope.
2. Reconcile the month, base and contribution, then obtain the CSS declaration form prescribed by DGI, as article 7 requires. Match the working-paper totals to that actual form.
3. Submit through the procedure applicable to domestic VAT and pay within the applicable period. Retain the submitted declaration, acknowledgement and payment evidence as the completion records. The DGI's August 2026 description of its digital services confirms that E-Impôt supports online declaration and payment; it does not identify a CSS menu or form box.
4. If a return is already late, establish whether formal notice has been received and its service date. Apply the matching article 8 branch; do not ignore the 10-day non-filing trigger after notice.

The current CSS form identifier, field numbers, portal menu and authenticated submission/payment sequence were not accessed. This is a computation and preparation Guide; it is not a completed portal walkthrough.

Penalties and interest

Use the actual procedural facts: a late return before notice, a late return after notice, failure to return after the notice period, or an inaccurate return. The table records those separate branches of article 8. For the first two late-filing branches calculate the percentage, then apply the XOF 25,000 minimum. A nil late declaration still attracts the expressly stated fixed penalty. Ordonnance art. 8.

Article 9 sends administration, recovery, audit and disputes to the VAT procedures and guarantees. This Guide has not verified an additional late-payment interest rate, the precise minimum's application across every assessment/inaccuracy combination, or cumulation of different sanctions. Do not invent an interest percentage or add all table rows together. Ordonnance arts. 8–9.

Cross-border points

The ordinance's CSS base is business turnover, while article 7 refers to domestic VAT procedure. Those words alone do not establish export relief, a foreign tax credit, treaty relief or a permanent-establishment rule. Refer cross-border turnover, mining/stabilisation or establishment conventions, and uncertain exemption claims before using this ordinary domestic computation. Ordonnance arts. 2–3, 5, 7, 9.

The ordinance's alcohol contribution is a separate chapter and job. Its scope, exemptions and volume-based calculation are not imported into CSS. Ordonnance chapters I–II.

Two worked examples that recompute

A business loss does not erase CSS. Assume a hypothetical IBIC/IS enterprise's supported domestic monthly turnover excluding tax is XOF 20 million, all assigned to that month under the established VAT tax points. Other business expenses are XOF 25 million. CSS is XOF 100,000 despite the XOF 5 million loss before CSS. If that CSS is paid, article 6 permits its deduction in determining the profit-tax result, making the case's result a XOF 5.1 million loss before any other tax adjustments. This does not calculate the enterprise's separate minimum profit tax.

name: Turnover contribution despite business loss
inputs:
  turnover_ex_tax: 20000000
  other_business_expenses: 25000000
steps:
  css: turnover_ex_tax * 0.005
  result_before_css: turnover_ex_tax - other_business_expenses
  result_after_paid_css: result_before_css - css
expected:
  css: 100000
  result_before_css: -5000000
  result_after_paid_css: -5100000

Decide which late-return branch applies. Assume a month has XOF 200 million supported turnover excluding tax, making CSS XOF 1 million, and the return is late. If it is submitted without prior formal notice, the article 8 late-declaration penalty is XOF 50,000. If it is submitted after formal notice, but before the facts trigger assessment for continued non-filing, it is XOF 250,000. Neither percentage falls below the XOF 25,000 floor. The XOF 200,000 difference follows from the actual notice status; the example is not permission to delay a return. Separate late-payment consequences are excluded from these totals.

name: Identify the notice-dependent late declaration branch
inputs:
  turnover_ex_tax: 200000000
  minimum_penalty: 25000
steps:
  css: turnover_ex_tax * 0.005
  before_notice_penalty: max(css * 0.05, minimum_penalty)
  after_notice_penalty: max(css * 0.25, minimum_penalty)
  before_notice_total: css + before_notice_penalty
  after_notice_total: css + after_notice_penalty
  penalty_difference: after_notice_penalty - before_notice_penalty
expected:
  css: 1000000
  before_notice_penalty: 50000
  after_notice_penalty: 250000
  before_notice_total: 1050000
  after_notice_total: 1250000
  penalty_difference: 200000

Ask the client first

• What documents establish the enterprise's IBIC/IS classification and any claimed convention, exemption or special regime?
• What is the month's tax-exclusive turnover, reconciled to invoices, credit notes and the ledger?
• Which VAT tax points place those operations in the month, and is any turnover foreign, exported or otherwise outside this ordinary scope?
• What CSS has been declared and paid, with what submission and payment evidence?
• Is a return late or inaccurate, and has a dated formal notice been served?

Sources

Official source	What was actually read	Read on
SGG gazette, Ordonnance 2025-007/PT-RM of 7 February 2025	Entire ordinance, arts. 1–20, gazette pages 89–91; CSS chapter arts. 1–9 and final art. 20 checked for timing/duration. No CSS fixed term, sunset or delayed commencement appears there. Other acts in the journal were not read in full.	2026-11-01
SGG gazette, Loi 2025-022 of 12 June 2025	Article unique ratifying the ordinance; gazette page 720. No whole-journal read claimed.	2026-11-01
SGG gazette, enacted Loi 2025-056 for 2026	Promulgation and arts. 1 and 46, which authorise collection under current law and refer to fiscal Annex U. The annex is not included in the retrieved journal pages and was not read as enacted text.	2026-11-01
DGI CSS announcement	Announcement and link to the ordinance, including rate/base. Used as corroboration, not to replace the gazette.	2026-11-01
DGI digital-services explanation, 3 August 2026	E-Impôt declaration/payment and E-Liasses explanation; no authenticated CSS session or form read.	2026-11-01

Not yet confirmed: enacted 2026 fiscal Annex U and any specific later amendment affecting this ordinary CSS computation; precise first liable partial period in 2025; current CSS form identifiers/boxes and authenticated filing/payment/confirmation workflow; detailed VAT tax points for a particular transaction; exemption/convention and cross-border treatment; deduction timing of unpaid CSS; additional late-payment interest, general minimum-penalty interaction and sanction cumulation. The ministry's proposed 2026/rectifying bills are not used as enacted law. The preparation result must stop at any unresolved item that changes it. The 2026 source gap blocks current-year approval or publication. Independent review accepted the historical source baseline only; no accountant has attested to this draft.