Indemnity for representation/liability

Granted to senior managers in senior roles to cover expenses incurred in the course of their duties.

Deductible from ITS up to a limit of:

• 80,000 CFA francs for companies with a turnover of over 250 million,
• 60,000 CFA francs for directors of other companies.

NB: Increasingly, tax law recognises the exemption of this salary supplement only for senior executives (CEOs and Deputy CEOs).