The Togolese Revenue Office (OTR) has announced an extension to the deadline for filing financial statements on its electronic platform, the Single Window for Filing Financial Statements (GUDEF). Legal entities, excluding insurance and reinsurance companies and corporations, now have until May 11, 2025, to file. Non-profit entities (EBNL) have until May 22, 2025. The OTR released a press statement earlier this week confirming the extension.
The Togolese tax administration cited the desire to allow entities more time to familiarize themselves with the digital tool as the reason for the extension. The OTR has stated that assessment penalties typically applied for late filing will be waived during this period.
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However, penalties related to the failure to declare or pay the tax settlement balance by the original filing deadline will still apply. OTR Commissioner General Kokou Tchodie emphasized this point to prevent any misunderstanding.
The digitalization of financial statement filing was introduced in February 2023 with the launch of GUDEF. The platform enables economic operators to submit their accounting documents electronically, eliminating the need for physical visits to tax administration offices.