Tax clearance for the 2026 general elections: the DGI’s platform challenged before the Constitutional Court

The opposition denounces a measure it considers contrary to constitutional principles and likely to hinder the eligibility of certain candidates.

In their complaint, the petitioners challenge the platform of the Direction Générale des Impôts (DGI), which requires, among other things, that the applicant specify the type of election for which they are requesting a tax clearance certificate, and limits such requests to a single type of election.

According to them, this constraint does not appear in the Electoral Code, which simply requires a tax clearance certificate covering the three years preceding the submission of the candidacy.

Through this appeal, the opposition asks the Court to declare these constraints illegal and contrary to the eligibility rights guaranteed by the Constitution of Benin.

They say that the requirement to specify the type of election could be used to discriminate against certain candidates or prevent them from running in multiple elections, as the current legal framework allows.

The tax clearance certificate platform was launched by the DGI as part of the modernization of administrative procedures. It allows online application, verification of the document’s validity, and tracking of the request.

The dispute takes place in a tense political context, where the opposition claims that administrative tools are increasingly being used as filters or barriers to entry into the electoral process. The tax clearance certificate, once a simple formality, is perceived by the parties involved as a potentially discriminatory instrument.

The Constitutional Court, responsible for ruling on the conformity of laws and regulations with the Constitution, will have to rule on the legality of the contested clauses, notably the requirement to limit the tax clearance request to a single type of election and to specify that type of election.