On Tuesday, March 25, 2025, the Togolese Parliament ratified a significant reform of the legal framework governing the Togolese Revenue Office (OTR), marking twelve years since its establishment.
Initiated by the Ministry of Economy and Finance, the new legislation fundamentally alters the institutional structure of the OTR. Key changes include the elimination of the supervisory board, a reduction in the number of directors, streamlined procedures for director appointments, and an enhanced role for supervisory ministries.
Central to this reform is the broadening of the Office’s responsibilities, aimed at improving revenue collection and enhancing tax management efficiency. The reform emphasizes economies of scale and the strengthening of oversight through the State Inspectorate General and the Inspectorate of Finance.
This reform had been previously announced by the government a few months prior, following the passage of a related bill.
Additionally, Parliament adopted a second piece of legislation that updates the legal framework for public companies, replacing a law that had been in place for 35 years. This revision aligns with OHADA standards and seeks to enhance the economic and managerial performance of the entities involved.
