Loi n° 2019-005, code des investissements
In forceLoi n° 2019-005 du 17 juin 2019 portant code des investissements en République togolaise
Applies to both
Article 1 promotes, facilitates and protects sustainable and responsible investment in Togo, and article 9 creates the Agence de Promotion des Investissements et de la Zone Franche Industrielle (API-ZF) as the single window for the administrative procedures of a company eligible for the code.
Article 13 opens the incentive regime to a regularly established agricultural, industrial, commercial, artisanal or service enterprise, excluding mining and hydrocarbons other than storage, arms production, pure distribution or trading, brokerage, non-agricultural storage, shopping-centre management, and real-estate acquisition; article 14 sets a minimum investment programme of XOF 50,000,000 for a new enterprise or for the equipment of an expansion.
Article 25 grants an approved enterprise a customs-duty exemption and a value-added-tax and corporate-tax-instalment dispense on the equipment and materials of its investment programme, for the tax year of approval and the following five twelve-month periods.
Article 42 repeals Loi n° 2012-001 du 20 janvier 2012, the prior investment code, and repeals the provisions of Loi n° 2011-018 du 24 juin 2011 on the industrial free-zone status that conflict with this code's own provisions on that status, once the Agency is effectively in place.
No provision located in this code addresses electricity grid interconnection, water utilities, or air emissions specifically; article 20(n) requires an environmental-impact certificate as part of an approval application without itself setting the environmental-review procedure.
Source: Full text of law