Data-center law in Chad

Loi n°014/PR/98 du 17 juillet 1998 définissant les principes généraux de la protection de l'environnement Titre V (installations classées) and Titre VI, Chapitre 1 (études d'impact sur l'environnement)

Applies to both

Article 45 subjects a classified installation for the protection of the environment, defined as any installation held by any natural or legal, public or private person that presents a danger or inconvenience to public health, safety, or the environment and that is listed in a nomenclature to be set by regulation, to a prior authorisation or declaration.

Article 46 bars the administration from accepting a building-permit application for a classified installation unless it is accompanied by that authorisation or receipt and, where required, the environmental impact study. Article 80 lets the administration require a project whose size or effect on the natural environment risks harming the environment to complete a prior impact study, and article 83 makes an impact study mandatory for every project listed in an implementing text.

Article 84 sets the study's minimum content, and article 87 requires the administration to publish its decision on the study's admissibility and open a 45-day public consultation. Article 90 punishes failure to produce a required impact study with a fine of 15,000 to 20,000 CFA francs, and article 91 imposes the same fine for knowingly supplying inaccurate information in that procedure.

Source: Full text of law

Loi n°006/PR/2008 du 3 janvier 2008 instituant la Charte des Investissements de la République du Tchad

Effective 2008-12-15 · Applies to both

Article 3(11) applies the Charter to investment activities including information and communication technologies. Article 20 exempts construction materials and production equipment from customs duties under the CEMAC common external tariff, and suspends duties on temporary admission of research and export-oriented equipment.

Article 21 exempts an approved investment from corporate income tax, minimum tax, business licence tax, and property-related taxes for a period tied to the size and location of the investment, and permits accelerated depreciation and a 40 percent deduction of amounts invested against taxable income. Article 22 halves registration duties on incorporation, merger, and capital increase, and zero-rates registration duties on land acquired for the project.

Article 26 requires an enterprise seeking these benefits to apply for approval or an establishment agreement from the Ministry in charge of Industry, through a National Investment Commission that reviews the administrative, technical, and investment-programme files.

Source: Full text of law