The Directorate General of Taxes informs all taxpayers that the obligation to file the Annual Summary Statement (ERA), as stipulated in Articles 18 and 151 bis of the Code of Direct Taxes and Similar Levies (CIDTA), applies exclusively to individuals and legal entities subject to the actual profit regime, under the jurisdiction of the Large Business Directorate (DGE) and Tax Centers (CDI) equipped with the « JIBAYA’TIC » information system.

Therefore, taxpayers under the actual profit regime whose tax files are managed by Tax Centers not equipped with JIBAYA’TIC or by Tax Inspectorates are not subject to this filing obligation.