Benin – Tax clearance for the general elections: Jean-Baptiste Elias warns of persistent concerns

While he welcomes the principle of this measure, he is alarmed by its implementation, which he considers to carry risks for democracy.

According to Elias, several provisions and the schedule of the system are problematic. He denounces in particular the initial requirement imposed by the Direction Générale des Impôts (DGI) to specify the type of election (presidential, legislative or municipal) for which the tax clearance certificate is requested; a requirement he called illogical, and which was fortunately lifted after protests and a meeting with the DGI.

The late opening of the application platform, effective only from September 12, 2025, also raises concern. The timeframe is considered too short, given that the certificate takes into account taxes paid up to December 31, 2024, and that the submission of candidacies happens soon after. Elias fears this will create an unequal situation among applicants.

Another source of alarm: the centralization of the issuance of the tax clearance certificate. Since 2018, only the Director General of Taxes or his deputy can validate certificate requests at the national level, to the detriment of departmental tax offices. A centralization that, according to Elias, creates bottlenecks and delays harmful to candidates.

Estimating that more than 52,000 tax clearance certificates will be necessary for the upcoming elections, the president of FONAC calls to return to a more inclusive management. He proposes the 2020 model, where the certificate was issued to all candidates without additional barriers.

Jean-Baptiste Elias concludes with an observation: while the tax clearance certificate is laudable in theory for ensuring the ethics and accountability of those who aspire to public office, its current implementation raises serious doubts about the fairness of the upcoming electoral process, especially since after the online application the candidate is still required to produce a physical file to be submitted to the DGI.