Article 1er : Sont exon\u00e9r\u00e9s, \u00e0 titre exceptionnel, des imp\u00f4ts, droits et taxes sur les \u00e9quipements, les m\u00e9dicaments, les consommables, les mat\u00e9riaux et mat\u00e9riels n\u00e9cessaires import\u00e9s ou achet\u00e9s localement par la Soci\u00e9t\u00e9 H\u00f4pital Al Shifa SAS (ci apr\u00e8s \u201cla Soci\u00e9t\u00e9 de Projet\u201d) dans le cadre du projet de d\u00e9veloppement d’un centre hospitalier fournissant des soins m\u00e9dicaux de haute qualit\u00e9 en R\u00e9publique de Djibouti.<\/p>\n
Article 2 : Conform\u00e9ment au Code des Investissements et aux dispositions exceptionnelles du pr\u00e9sent D\u00e9cret, les imp\u00f4ts, droits et taxes exon\u00e9r\u00e9es sont :<\/p>\n
– Exon\u00e9ration de la Patente d’Activit\u00e9 ;<\/p>\n
– Exon\u00e9ration de la Patente d’importateur ;<\/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 l’imp\u00f4t sur le traitement et salaire pour les personnels \u00e9trangers ;<\/p>\n
– Exon\u00e9ration de l’imp\u00f4t sur les propri\u00e9t\u00e9s b\u00e2ties ;<\/p>\n
– Exon\u00e9ration des charges patronales sur les personnels \u00e9trangers op\u00e9rant dans l’h\u00f4pital.<\/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, titres de s\u00e9jour 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 H\u00f4pital Al Shifa SAS sur une p\u00e9riode de 15 ans.<\/p>\n
Article 5 : La soci\u00e9t\u00e9 H\u00f4pital Al Shifa SAS, 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\u00b059\/AN\/94 du 5 janvier 1995 portant Code P\u00e9nal, la Loi n\u00b003\/AN\/13\/7\u00e8me L du 16 juillet 2013 relative \u00e0 la Pr\u00e9vention et \u00e0 la Lutte contre la Corruption.<\/p>\n
Article 6 : Le Minist\u00e8re du Travail, charg\u00e9 de la Formalisation et de la Protection Sociale ; le Minist\u00e8re de la Sant\u00e9, le Minist\u00e8re du Budget 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. II sera enregistr\u00e9 et ex\u00e9cut\u00e9 partout o\u00f9 besoin et publi\u00e9 au Journal Officiel de la R\u00e9publique de Djibouti.<\/p>\n
Fait \u00e0 Djibouti, le 14 Avril 2026<\/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-211576","texte-juridique","type-texte-juridique","status-publish","format-standard","hentry","institution-20-mb","nature-dun-texte-decret"],"acf":{"reference":"2026-071\/PR\/MB","comment":"portant exon\u00e9ration du projet d'investissement de la Soci\u00e9t\u00e9 l'H\u00f4pital Al Shifa SAS.","visas":"LE PRESIDENT DE LA REPUBLIQUE, CHEF DU GOUVERNEMENT\r\nVU La Constitution du 15 septembre 1992 ;\r\nVU La Loi Constitutionnelle n\u00b092\/AN\/10\/6\u00e8me L du 21 avril 2010 portant r\u00e9vision de la Constitution ;\r\nVU La Loi Constitutionnelle n\u00b0192\/AN\/25\/9\u00e8me L du 09 novembre 2025 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\u00b048\/AN\/99\/4\u00e8me L du 03 juillet 1999 portant Orientation de la Politique de Sant\u00e9 ;\r\nVU La Loi n\u00b042\/AN\/08\/6\u00e9me L portant refonte du code G\u00e9n\u00e9ral des Imp\u00f4ts ;\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 La Loi n\u00b012\/AN\/23\/9\u00e8me L portant cr\u00e9ation d'un Centre Hospitalier Universitaire (CHU) de Djibouti ;\r\nVU La Loi n\u00b0199\/AN\/13\/6\u00e8me L compl\u00e9tant la Loi n\u00b0212\/AN\/07\/5\u00e8me L portant cr\u00e9ation de la Caisse Nationale de S\u00e9curit\u00e9 Sociale (C.N.S.S) et \u00e9tendant les prestations de soins aux travailleurs ind\u00e9pendants ;\r\nVU Le D\u00e9cret n\u00b02024-016\/PR\/MTFPS portant constitution de la soci\u00e9t\u00e9 Vision Sant\u00e9 SAS ;\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\nVU Le 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":[211571],"institution":630,"mesures":"0","old_texte_id":"","fichiers":null,"titre_ar":"
\u0627\u0644\u0642\u0631\u0627\u0631 \u0631\u0642\u0645 071-2026 <\/span><\/b><\/b><\/p>","contenu_ar":" \u0627\u0644\u0645\u0627\u062f\u0629 1: \u062a\u064f\u0639\u0641\u0649 \u0628\u0635\u0641\u0629 \u0627\u0633\u062a\u062b\u0646\u0627\u0626\u064a\u0629 \u0645\u0646 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0648\u0627\u0644\u0631\u0633\u0648\u0645 \u0648\u0627\u0644\u0645\u0643\u0648\u0633 \u0627\u0644\u0645\u0639\u062f\u0627\u062a\u064f \u0648\u0627\u0644\u0623\u062f\u0648\u064a\u0629 \u0648\u0627\u0644\u0645\u0633\u062a\u0647\u0644\u0643\u0627\u062a \u0648\u0627\u0644\u0645\u0648\u0627\u062f \u0648\u0627\u0644\u0622\u0644\u0627\u062a<\/strong><\/p>\r\n \u0627\u0644\u0636\u0631\u0648\u0631\u064a\u0629 \u0627\u0644\u0645\u0633\u062a\u0648\u0631\u062f\u0629 \u0623\u0648 \u0627\u0644\u0645\u0634\u062a\u0631\u0627\u0629 \u0645\u062d\u0644\u064a\u0627\u064b \u0645\u0646 \u0642\u0628\u0644 \u0634\u0631\u0643\u0629 \u0645\u0633\u062a\u0634\u0641\u0649 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\u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629<\/strong>.<\/strong><\/p>","signature_ar":""},"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/www.journalofficiel.dj\/arabe\/wp-json\/wp\/v2\/texte-juridique\/211576","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":3,"href":"https:\/\/www.journalofficiel.dj\/arabe\/wp-json\/wp\/v2\/texte-juridique\/211576\/revisions"}],"predecessor-version":[{"id":211629,"href":"https:\/\/www.journalofficiel.dj\/arabe\/wp-json\/wp\/v2\/texte-juridique\/211576\/revisions\/211629"}],"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\/211571"}],"wp:attachment":[{"href":"https:\/\/www.journalofficiel.dj\/arabe\/wp-json\/wp\/v2\/media?parent=211576"}],"wp:term":[{"taxonomy":"institution","embeddable":true,"href":"https:\/\/www.journalofficiel.dj\/arabe\/wp-json\/wp\/v2\/institution?post=211576"},{"taxonomy":"nature-dun-texte","embeddable":true,"href":"https:\/\/www.journalofficiel.dj\/arabe\/wp-json\/wp\/v2\/nature-dun-texte?post=211576"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}