Article 1 : Sont exon\u00e9r\u00e9s, \u00e0 titre exceptionnel, des imp\u00f4ts, droits et taxes les \u00e9quipements, mat\u00e9riaux et mat\u00e9riels n\u00e9cessaires import\u00e9s ou achet\u00e9s localement par la Soci\u00e9t\u00e9 Grand Bara Solar SAS (ci-apr\u00e8s \u00a0\u00bb la Soci\u00e9t\u00e9 de Projet \u00ab\u00a0) dans le cadre du projet de conception, financement, construction, exploitation et maintenance d’une centrale solaire photovolta\u00efque de 25 MW, accompagn\u00e9e d’un syst\u00e8me de stockage d’\u00e9nergie par batteries de 5 MWh sur le site de Grand Bara.<\/p>\n
Article 2 : Conform\u00e9ment au Code des Investissements, au D\u00e9cret 2024- 244\/PR\/MERN et aux dispositions exceptionnelles du pr\u00e9sent D\u00e9cret, les imp\u00f4ts, droits et taxes exon\u00e9r\u00e9s sont :<\/p>\n
– Exon\u00e9ration de l’Imp\u00f4t sur les B\u00e9n\u00e9fices Professionnels<\/p>\n
– Exon\u00e9ration de l’Imp\u00f4t Minimum Forfaitaire<\/p>\n
– Exon\u00e9ration de la Retenue \u00e0 la Source et de l’Imp\u00f4t sur les Dividendes Distribu\u00e9es<\/p>\n
– Exon\u00e9ration de la Taxe sur les Permis de Construire<\/p>\n
– Exon\u00e9ration de la Patente d’importateur<\/p>\n
Article 3 :Les administrations comp\u00e9tentes sont charg\u00e9es de faciliter et d’acc\u00e9l\u00e9rer, dans le respect des lois et r\u00e8glements en vigueur, les proc\u00e9dures d’obtention des permis, licences, visas, permis de travail et autres autorisations n\u00e9cessaires \u00e0 la r\u00e9alisation de l’initiative.<\/p>\n
Article 4 : Le Gouvernement s’engage \u00e0 maintenir les avantages fiscaux et douaniers octroy\u00e9s \u00e0 la Soci\u00e9t\u00e9 de Projet pendant toute la dur\u00e9e de l’exploitation.<\/p>\n
Article 5 : La soci\u00e9t\u00e9 Grand Bara Solar SAS, ainsi que ses contractants et sous- traitants, s’engagent \u00e0 respecter les lois en vigueur relatives \u00e0 la pr\u00e9vention et \u00e0 la lutte contre la corruption et notamment la Loi n\u00b0 59\/AN\/94 du 5 janvier 1995 portant Code P\u00e9nal, la Loi n\u00b0 03\/AN\/13\/7\u00e8me L du 16 juillet 2013 relative \u00e0 la Pr\u00e9vention et \u00e0 la Lutte contre la Corruption, ainsi que les exigences d\u00e9taill\u00e9es dans l’Accord de Mise en \u0152uvre.<\/p>\n
Article 6 : Le Minist\u00e8re de l’Energie, du Budget et le Minist\u00e8re de la Ville, de l’Urbanisme et de l’Habitat sont charg\u00e9s chacun en ce qui le concerne et si n\u00e9cessaire, tout autre Minist\u00e8re, de l’ex\u00e9cution du pr\u00e9sent D\u00e9cret.<\/p>\n
Article 7 : Le pr\u00e9sent d\u00e9cret prendra effet d\u00e8s sa signature. Il sera enregistr\u00e9 et ex\u00e9cut\u00e9 partout o\u00f9 besoin.<\/p>\n
Fait \u00e0 Djibouti, le 24 avril 2025<\/p>","protected":false},"author":9,"template":"","format":"standard","meta":{"_acf_changed":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"institution":[630],"nature-dun-texte":[248],"class_list":["post-204631","texte-juridique","type-texte-juridique","status-publish","format-standard","hentry","institution-20-mb","nature-dun-texte-decret"],"acf":{"reference":"2025-093\/PR\/MB","comment":"Portant formalisation des exon\u00e9ration fiscales et douani\u00e8res accord\u00e9es \u00e0 la soci\u00e9t\u00e9 Grand Bara Solar SAS dans le cadre du projet de construction et d'exploitation d'une centrale solaire \u00e0 Grand Bara.","visas":"LE PRESIDENT DE LA REPUBLIQUE, CHEF DU GOUVERNEMENT\r\nVU La Constitution du 15 septembre 1992 ;\r\nVU La Loi constitutionnelle n\u00b0 92\/AN\/10\/6\u00e8me L du 21 avril 2010 portant r\u00e9vision de la Constitution ;\r\nVU La Loi n\u00b058\/AN\/94\/3\u00e8me L du 16 octobre 1994 portant Code des Investissements ;\r\nVU La Loi n\u00b069\/AN\/14\/7\u00e8me L du 25 mai 2014 portant Code G\u00e9n\u00e9ral des Imp\u00f4ts, telle que modifi\u00e9e ;\r\nVU La Loi de Finances Initiale 2022, notamment son article 19 r\u00e9\u00e9crivant l'article 187 du Code G\u00e9n\u00e9ral des Imp\u00f4ts ;\r\nVU La Loi n\u00b0212\/AN\/07\/5\u00e8me L du 19 d\u00e9cembre 2007 portant Code des Douanes ;\r\nVU Le D\u00e9cret n\u00b0 77-079\/PR\/MI du 20 d\u00e9cembre 1977 portant statut de l'\u00c9lectricit\u00e9 de Djibouti (EDD) ;\r\nVU La Loi n\u00b088\/AN\/l 5\/7\u00e8me L du 1er juillet 2015 portant r\u00e9glementation des activit\u00e9s des producteurs ind\u00e9pendants d'\u00e9lectricit\u00e9 ;\r\nVU L'Agr\u00e9ment d'investissement num\u00e9ro 14-BIS\/ANPV2024 du 08 septembre 2024 accord\u00e9 \u00e0 la soci\u00e9t\u00e9 Grand Bara Solar SAS par l'Agence Nationale pour la Promotion des Investissements (ANPI) ;\r\nVU L'Accord de Mise en \u0152uvre du Projet Grand Bara entre le Gouvernement de la R\u00e9publique de Djibouti et la soci\u00e9t\u00e9 Grand Bara Solar SAS et AMEA POWER LTD ;\r\nVU Le Contrat d'Achat d'\u00c9lectricit\u00e9 du 27 ao\u00fbt 2023 entre l'\u00c9lectricit\u00e9 de Djibouti et Grand Bara Solar SAS ;\r\nVU Le D\u00e9cret n\u00b02024-244\/PR\/MERN du 19 septembre 2024 portant validation des contrats ainsi que toutes les annexes sign\u00e9es avec le producteur ind\u00e9pendant d'\u00e9nergie (Grand Bara Solar SAS) pour le projet Grand Bara Solar de 25 MW plus 5 MWh de batterie de stockage ;\r\nVU Le D\u00e9cret n\u00b02021-105\/PRE du 24 mai 2021 portant nomination du Premier Ministre ;\r\nVU Le D\u00e9cret n\u00b02021-106\/PRE du 24 mai 2021 portant nomination des membres du Gouvernement ;\r\nVU Le D\u00e9cret n\u00b02021-114\/PRE du 31 mai 2021 fixant les attributions des Minist\u00e8res ;\r\nVULe D\u00e9cret n\u00b02022-001\/PRE du 02 mai 2022 portant remaniement des ministres ;\r\nSur Proposition du Ministre du Budget ;","signature":"Le Pr\u00e9sident de la R\u00e9publique,\r\nChef du Gouvernement\r\nISMA\u00cfL OMAR GUELLEH","nature_du_texte":248,"journal_officiel":[204562],"institution":630,"mesures":"0","old_texte_id":"","fichiers":null,"titre_ar":"
\u0645\u0631\u0633\u0648\u0645 \u0631\u0642\u0645 093-2025<\/p>","contenu_ar":"
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\u062d\u0631\u0631 \u0641\u064a \u062c\u064a\u0628\u0648\u062a\u064a 24 \u0623\u0628\u0631\u064a\u0644 2025<\/p>","commentaire_ar":"
\u0628\u0634\u0623\u0646 \u062a\u0642\u0646\u064a\u0646 \u0627\u0644\u0625\u0639\u0641\u0627\u0621\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0648\u0627\u0644\u062c\u0645\u0631\u0643\u064a\u0629 \u0627\u0644\u0645\u0645\u0646\u0648\u062d\u0629 \u0644\u0634\u0631\u0643\u0629\r\nGrand Bara Solar Sas \u0641\u064a \u0625\u0637\u0627\u0631 \u0645\u0634\u0631\u0648\u0639 \u0625\u0646\u0634\u0627\u0621 \u0648\u062a\u0634\u063a\u064a\u0644\r\n\u0645\u062d\u0637\u0629 \u0644\u0644\u0637\u0627\u0642\u0629 \u0627\u0644\u0634\u0645\u0633\u064a\u0629 \u0641\u064a Grand Bara<\/p>","visas_ar":"","signature_ar":"\u0631\u0626\u064a\u0640\u0640\u0633 \u062c\u0645\u0647\u0648\u0631\u064a\u0640\u0640\u0629 \u062c\u064a\u0628\u0640\u0648\u062a\u0640\u0640\u064a\r\n\u0625\u0633\u0640\u0640\u0645\u0627\u0639\u064a\u0644 \u0639\u0645\u0640\u0640\u0631 \u062c\u064a\u0640\u0640\u0644\u0647"},"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/www.journalofficiel.dj\/arabe\/wp-json\/wp\/v2\/texte-juridique\/204631","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.journalofficiel.dj\/arabe\/wp-json\/wp\/v2\/texte-juridique"}],"about":[{"href":"https:\/\/www.journalofficiel.dj\/arabe\/wp-json\/wp\/v2\/types\/texte-juridique"}],"author":[{"embeddable":true,"href":"https:\/\/www.journalofficiel.dj\/arabe\/wp-json\/wp\/v2\/users\/9"}],"version-history":[{"count":4,"href":"https:\/\/www.journalofficiel.dj\/arabe\/wp-json\/wp\/v2\/texte-juridique\/204631\/revisions"}],"predecessor-version":[{"id":204803,"href":"https:\/\/www.journalofficiel.dj\/arabe\/wp-json\/wp\/v2\/texte-juridique\/204631\/revisions\/204803"}],"acf:term":[{"embeddable":true,"taxonomy":"institution","href":"https:\/\/www.journalofficiel.dj\/arabe\/wp-json\/wp\/v2\/institution\/630"},{"embeddable":true,"taxonomy":"nature-dun-texte","href":"https:\/\/www.journalofficiel.dj\/arabe\/wp-json\/wp\/v2\/nature-dun-texte\/248"}],"acf:post":[{"embeddable":true,"href":"https:\/\/www.journalofficiel.dj\/arabe\/wp-json\/wp\/v2\/journal-officiel\/204562"}],"wp:attachment":[{"href":"https:\/\/www.journalofficiel.dj\/arabe\/wp-json\/wp\/v2\/media?parent=204631"}],"wp:term":[{"taxonomy":"institution","embeddable":true,"href":"https:\/\/www.journalofficiel.dj\/arabe\/wp-json\/wp\/v2\/institution?post=204631"},{"taxonomy":"nature-dun-texte","embeddable":true,"href":"https:\/\/www.journalofficiel.dj\/arabe\/wp-json\/wp\/v2\/nature-dun-texte?post=204631"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}