Niger money-transfer tax repeal review

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.

Who this applies to

Use this Guide to review an amount labelled taxe sur les dépôts et transferts d'argent (TDTA) on a Niger transaction. The former tax is repealed from 21 August 2026. Ordonnance 2026-45 article 9 expressly repeals CGI articles 394 bis, ter, quater, quinquies, sexies, septies, octies and nonies from the date of signature. The signed instrument is dated 21 August; the ministry upload is later and is not the operative date. Ordonnance 2026-45 art. 9 and signature, PDF pages 9–10 and 48.

Do not present the old 0.5% or 5% as current TDTA rates. The original rules below are a historical review aid for a transaction already established to fall within the former-law period. This Guide does not establish the precise first liable day at the start of 2026, a refund entitlement or transition treatment for an order initiated before the cutoff but validated after it.

Rates, bands and thresholds

Period / question	Rule and conditions	Official source
From 21 August 2026	CGI 394 bis–nonies repealed; do not levy the former TDTA under those provisions	Ordonnance 2026-45 art. 9, PDF pages 9–10; signature page 48
Former-law review only	0.5% of the gross amount deposited/transferred, where not exempt and not above XOF 2 million	Ordonnance 2025-44 art. 15, former CGI 394 quinquies–sexies, PDF page 16
Former-law review only	Rate increases to 5% for amounts above XOF 2 million; it applies to the whole gross amount, not only the excess	Same, former CGI 394 sexies
Former exemptions	Transfers within the network of persons subject to the tax; funds intended for payment of taxes/duties to tax receivers and other public accountants	Same, former CGI 394 quater

Repeal is not a new zero-rate tax. A zero former-TDTA amount after the cutoff does not establish that the operator's commercial fee or a different tax must be zero.

The base

For an established former-law transaction, the original article 394 bis covered electronic and physical deposits/transfers through approved operators: transfer/finance agencies, mobile-money services, financial-service platforms and rapid-transfer companies. Article 394 ter covered persons/entities carrying out the stated deposit and account-to-account transfer transactions in Niger through the listed operator/payment/e-money channels. Do not assume every bank movement or cash withdrawal was the same taxable operation. Ordonnance 2025-44 art. 15, former CGI 394 bis–ter.

The former base was the gross deposit/transfer before fees. Its taxable event was the actual deposit or transfer order; exigibility followed operator validation. Reconcile both timestamps and the gross amount; subtracting the operator's charge before calculating the tax understates the former base. Former CGI 394 quinquies, septies–octies.

Review sequence:

1. Identify the exact line item: former TDTA, operator fee, another tax, or an unexplained bundled charge. Retain the statement, transaction ID, operator, gross amount, fee and timestamps.
2. If the transaction was wholly ordered/deposited and validated from 21 August 2026 onward, the repealed TDTA provisions do not authorise the old levy. Record that source-backed finding without inferring a refund procedure. 2026-45 art. 9.
3. If former-law applicability before the cutoff is established, check the two statutory exemptions, then apply the whole-amount historical rate to gross funds before fees. A claim that an ordinary company's own-account transfer is within the statutory network exemption needs evidence; this Guide does not grant that exemption merely from common ownership. Former CGI 394 quater–sexies.
4. If order/deposit and validation straddle the cutoff, stop for a transition ruling or source-backed advice. The sources define separate event and exigibility moments but the repeal clause supplies no express straddling rule. Former CGI 394 septies–octies; 2026-45 art. 9.

Deadlines and filing

The former CGI 394 nonies required collection at deposit/transfer, an administration-prescribed declaration and information-system configuration by those obliged to collect. It incorporated the recovery/control/sanction framework of taxe sur les activités financières (TAF). Article 9 repeals that clause too. Do not create a new post-repeal TDTA return obligation under it. The treatment of a pre-repeal liability's late declaration/remittance needs the former applicable procedure, which was not obtained here. Original art. 15, former CGI 394 nonies; rectification art. 9.

For a charge review, prepare an internal record containing transaction and validation dates, tax/fee breakdown, the applicable historical/cutoff branch, computation if supported, the two official source references and the specific question remaining. Preserve any original return/payment receipt. A current official claim form, portal, box identifiers and refund/complaint time limit have not been read. This Guide prepares evidence; it does not file a claim or promise recovery.

Penalties and interest

The former law's reference to TAF sanctions does not supply a numeric rate in the sources read. Do not invent historic late-payment interest or assume repeal cancels an already incurred liability or penalty. No transition, amnesty or automatic-refund provision is asserted. Former CGI 394 nonies; Ordonnance 2026-45 art. 9.

Cross-border points

The historical scope used operations carried out in Niger through the listed channels. This Guide does not determine every inbound/outbound or correspondent-bank case. After the cutoff, the specific repealed TDTA provisions cannot be treated as a current cross-border levy. Other tax, reporting, exchange-control or commercial obligations require their own source analysis.

Cash-payment tax survives as a separate job: the same rectification's article 10 amends its article 394 undecies instead of repealing it. Use ne-cash-payment-tax for its expressly limited ordinary path. Ordonnance 2026-45 arts. 9–10.

Two worked examples that recompute

Historical rate boundary, not a current charge. Assume two separately existing, non-exempt transactions are established to fall in the former-law period. XOF 2 million attracts 0.5%, or XOF 10,000. XOF 2.1 million is above the threshold and attracts 5% of the whole amount, or XOF 105,000. These calculations test historic statement amounts; they do not recommend splitting transactions or apply those rates after repeal.

name: Former whole-amount rate boundary
inputs:
  at_boundary: 2000000
  above_boundary: 2100000
steps:
  former_tax_at_boundary: at_boundary * 0.005
  former_tax_above_boundary: above_boundary * 0.05
expected:
  former_tax_at_boundary: 10000
  former_tax_above_boundary: 105000

Date decision and fee separation. Assume a transfer of XOF 3 million is ordered and validated wholly after 21 August 2026. A statement shows an operator fee of XOF 15,000 and an additional XOF 150,000 calculated using the repealed 5% TDTA rate. The former-TDTA amount under the repealed provisions is zero for this transaction; the XOF 150,000 line is flagged for review. The XOF 15,000 fee is left as a separate documented charge. The calculation does not prove that the customer is entitled to a refund or that the fee is contractually correct.

name: Post-repeal former tax versus separate fee
inputs:
  transfer: 3000000
  operator_fee: 15000
  stated_former_tdta: 150000
steps:
  old_formula_amount: transfer * 0.05
  post_repeal_former_tdta: 0
  former_tax_flagged: stated_former_tdta - post_repeal_former_tdta
  documented_fee_plus_former_tax: operator_fee + stated_former_tdta
expected:
  old_formula_amount: 150000
  post_repeal_former_tdta: 0
  former_tax_flagged: 150000
  documented_fee_plus_former_tax: 165000

The date decision is established in the prose facts; the arithmetic checker does not verify timestamps or determine legal entitlement.

Ask the client first

• What were the deposit/order and validation timestamps, with transaction evidence?
• What are the gross amount, operator fee, tax description and tax amount separately?
• Which operator and service/channel were used, and where was the operation carried out?
• Is an exemption claimed, and what supports the statutory network or tax-payment condition?
• Was any former tax declared/remitted or any complaint already made, with what receipts and dates?

Sources

Official source	Provisions actually read	Read on
Ministry, enacted Ordonnance 2025-44 of 31 December 2025	Public Télécharger form and downloaded original PDF: art. 15, entire former CGI 394 bis–nonies, PDF pages 16–17; adjacent cash-tax clauses; preamble and final arts. 43–44/signature.	2026-11-01
Ministry, signed Ordonnance 2026-45 of 21 August 2026	Downloaded scan: art. 9's full repeal text and each marked-abrogated clause on pages 9–10; neighbouring cash-tax amendment; art. 25 and signed page 48. Private OCR used to locate amendments, not as a substitute for reading these scans.	2026-11-01

Not yet confirmed: precise initial 2026 commencement date; straddling order/validation transition cases; pre-repeal TAF declaration/payment periods and numeric sanctions; any continuing liabilities from the former period; complaint/refund entitlement, current form/portal and time limits; particular cross-border channels or exemption evidence. The 2025 CGI could not be read because the official host's certificate had expired; no rule is sourced to it. No accountant has attested to this draft.