Corporate tax audits: how to prepare and avoid common mistakes

A tax audit is a dreaded but frequent step for businesses in Côte d'Ivoire. Preparing for it helps avoid costly reassessments and strengthens compliance.

1. The different types of audits

• Desk audit: conducted remotely, based on filings
• In-depth accounting audit: on-site, with a visit from an inspector
• Unannounced inspection: without notice, to verify a specific point

2. Documents to keep in order

Make sure you have: the trade register, tax filings from the last 3 to 5 years, supporting accounting documents, and financial statements compliant with SYSCOHADA.

3. Common mistakes to avoid

The most common mistakes are late filings, missing supporting documents, non-compliant tax deductions, and a mismatch between the accounts and the reality of operations.

ANKHURA CONSEIL supports clients before, during and after a tax audit to secure their position and negotiate the best possible outcome with the tax authority.