Communiqué No. 2611, released on 2 October 2026, informs taxpayers that provisional tax payments (acomptes provisionnels) for business and rental income must now be made exclusively through the UMUTANGAKORI II platform. This measure extends the digital payment mandate to all taxpayer categories and aligns with the OBR’s goal of achieving 100% electronic revenue collection by end of 2026. The change is effected under Article 18 of Law No. 1/12 of 25 November 2020, which authorizes the OBR to designate electronic payment methods.
Key Takeaways
- Exclusive Electronic Channel: Bank deposits, mobile money, and cash payments at OBR counters are no longer valid for provisional installments. All payments must be initiated and confirmed within UMUTANGAKORI II.
- Real-Time Acknowledgment: The platform generates an instant payment receipt with a unique transaction reference, which serves as proof of payment for audit purposes.
- Installment Schedule: The communiqué reiterates the standard quarterly installment dates (10th of the month following each quarter) and warns that late payments will incur interest at the statutory rate of 1.5% per month.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement