Publications
Burundi’s economy is in the early stages of critical development efforts to enhance regulatory efficiency, encourage investment, diversify markets and liberalize trade. The content in ALN Investment Guides is written by ALN’s member firms and is accurate as of 01 January 2012. Please note that the information in this document is of a general nature and does not constitute legal advice. For an extensive overview of Burundi’s regulatory and business environment. Download
Burundi’s economy is based predominantly on agriculture. Although Burundi is potentially self-sufficient in food production, the civil war, overpopulation, and soil erosion have contributed to the contraction of the subsistence economy by 30% in recent years. Large numbers of internally displaced persons have been unable to produce their own food and are dependent on international humanitarian assistance. Food imports accounted …Download
Legal Notes – Volume VII Issue No.2 November 2010 Author: Augustin Mabushi Email: This email address is being protected from spambots. You need JavaScript enabled to view it. 2009 marks a turning point in Burundi’s fiscal legislation by the promulgation of two laws, one relatingto Value Add Tax (VAT) and the other relating to the creation of the Burundi Revenue Authority (OBR in French, for Office Burundais des Recettes). As of July 1st 2009, the law n° 1/02 of February 17, 2009 relating to VAT (the “VAT Law”) became operational. VAT replaces the old Transaction Tax (TT) which had been into force for several decades. Before its implementation, the VAT law was preceded by…
Legal Notes, Volume VII Issue No 1, April 2010 Author: Augustin Mabushi Email: This email address is being protected from spambots. You need JavaScript enabled to view it. The Burundian Labor Code of 1993 (the “Labour Code”) provides for a worker’s right to claim unfair dismissal. Unfair dismissal is defined in the Labour Code as dismissal “which is not based on a lawful reason”. It isleft up to the courts to consider the reasons or facts which it may deem lawful. Apart from some specific situations of gross negligence, it is open to a court to qualify the “nature” of the dismissal. It goes without saying that in most cases, the court may deem…