#BUDD0530008ADecree of January 17, 2005, reorganizing the accounting network of customs in Mayotte
AI-generated summary for informational purposes only. Not legal advice. See the original source for the authoritative text.
This law restructures the customs accounting network in Mayotte, allocating responsibilities for tax collection and fines to different regions. It specifies procedures for payments and accounting, aiming to organize financial administration more effectively. Customs receivers are given certain public accounting roles with oversight from local authorities.
AI-generated summary. May contain errors. Refer to official sources for legal decisions.
Key Changes
- Reorganized customs accounting responsibilities across Mayotte
- Defined payment and accounting procedures
- Empowered customs receivers with public accounting roles
Obligations
What this law requires
The main customs office (recette principale) of Longoni must collect duties, taxes, fines, and other specified revenues for Grande Terre as enumerated in Article 1
The central customs office (recette centrale) of Dzaoudzi must collect duties, taxes, fines, and other specified revenues for Petite Terre as enumerated in Article 2
Customs receivers must be appointed by the prefect (state representative) after consultation with the departmental payer of Mayotte and must have the status of public accountant
Customs receivers must provide receipts with stubs (quittances à souche) for all collections
Customs receivers must maintain accounting records and establish accounting connections between customs offices and the departmental pay office according to existing regulations for authorizing officers and accountants