Regional Profile 2017 Sub-Saharan Africa (SSA) Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 2 © 2017 International Bank for Reconstruction and Development / The World Bank 1818 H Street NW, Washington DC 20433 Telephone: 202-473-1000; Internet: www.worldbank.org Some rights reserved 1 2 3 4 19 18 17 16 This work is a product of the staff of The World Bank with external contributions. The findings, interpretations, and conclusions expressed in this work do not necessarily reflect the views of The World Bank, its Board of Executive Directors, or the governments they represent. The World Bank does not guarantee the accuracy of the data included in this work. The boundaries, colors, denominations, and other information shown on any map in this work do not imply any judgment on the part of The World Bank concerning the legal status of any territory or the endorsement or acceptance of such boundaries. 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Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 3 CONTENTS Introduction .................................................................................................................................. 4 The business environment .......................................................................................................... 5 Starting a business ..................................................................................................................... 14 Dealing with construction permits ........................................................................................... 63 Getting electricity ..................................................................................................................... 122 Registering property ................................................................................................................ 172 Getting credit ............................................................................................................................ 236 Protecting minority investors ................................................................................................. 291 Paying taxes .............................................................................................................................. 350 Trading across borders ............................................................................................................ 413 Enforcing contracts .................................................................................................................. 481 Resolving insolvency ................................................................................................................ 534 Distance to frontier and ease of doing business ranking .................................................... 585 Resources on the Doing Business website ............................................................................ 588 Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 4 INTRODUCTION Doing Business sheds light on how easy or difficult it is also provides data for other selected economies for a local entrepreneur to open and run a small to (comparator economies) for each indicator. The data in medium-size business when complying with relevant this report are current as of June 1, 2016 (except for the regulations. It measures and tracks changes in paying taxes indicators, which cover the period January– regulations affecting 11 areas in the life cycle of a December 2015). business: starting a business, dealing with construction The Doing Business methodology has limitations. Other permits, getting electricity, registering property, getting areas important to business—such as an economy’s credit, protecting minority investors, paying taxes, proximity to large markets, the quality of its trading across borders, enforcing contracts, resolving infrastructure services (other than those related to insolvency and labor market regulation. Doing Business trading across borders and getting electricity), the 2017 presents the data for the labor market regulation security of property from theft and looting, the indicators in an annex. The report does not present transparency of government procurement, rankings of economies on labor market regulation macroeconomic conditions or the underlying strength of indicators or include the topic in the aggregate distance institutions—are not directly studied by Doing Business. to frontier score or ranking on the ease of doing The indicators refer to a specific type of business, business. generally a local limited liability company operating in In a series of annual reports Doing Business presents the largest business city. Because standard assumptions quantitative indicators on business regulations and the are used in the data collection, comparisons and protection of property rights that can be compared benchmarks are valid across economies. The data not across 190 economies, from Afghanistan to Zimbabwe, only highlight the extent of obstacles to doing business; over time. The data set covers 48 economies in Sub- they also help identify the source of those obstacles, Saharan Africa, 32 in Latin America and the Caribbean, 25 supporting policy makers in designing regulatory reform. in East Asia and the Pacific, 25 in Eastern Europe and More information is available in the full report. Doing Central Asia, 20 in the Middle East and North Africa and Business 2017 presents the indicators, analyzes their 8 in South Asia, as well as 32 OECD high-income relationship with economic outcomes and presents economies. The indicators are used to analyze economic business regulatory reforms. The data, along with outcomes and identify what reforms have worked, where information on ordering Doing Business 2017, are and why. available on the Doing Business website at This economy profile presents the Doing Business http://www.doingbusiness.org. indicators for Afghanistan. To allow useful comparison, it Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 5 THE BUSINESS ENVIRONMENT CHANGES IN DOING BUSINESS 2017 As part of a three-year update in methodology, Doing Business 2017 expands further by adding postfiling processes to the paying taxes indicator, including a gender component in three of the indicators and developing a new pilot indicator on selling to the government. Also, for the first time this year Doing Business collects data on Somalia, bringing the total number of economies covered to 190. The paying taxes indicator is expanded this year to include postfiling processes – those processes that occur after a firm complies with its regular tax obligations. These include tax refunds, tax audits and tax appeals. In particular, Doing Business measures the time it takes to get a value added tax (VAT) refund, deal with a simple mistake on a corporate tax return that can potentially trigger an audit and good practices with administrative appeals process. This year’s Doing Business report presents a gender dimension in four of the indicator sets: starting a business, registering property, enforcing contracts and labor market regulation. Three of these areas are included in the distance to frontier score and in the ease of doing business ranking, while the fourth—labor market regulation—is not. Doing Business has traditionally assumed that the entrepreneurs or workers discussed in the case studies were men. This was incomplete by not reflecting correctly the Doing Business processes as applied to women—which in some economies may be different from the processes applied to men. Starting this year, Doing Business measures the starting a business process for two case scenarios: one where all entrepreneurs are men and one where all entrepreneurs are women. In economies where the processes are more onerous if the entrepreneur is a woman, Doing Business now counts the extra procedures applied to roughly half of the population that is female (for example, obtaining a husband’s consent or gender-specific requirements for opening a personal bank account when starting a business). Within the registering property indicators, a gender component has been added to the quality of land administration index. This component measures women’s ability to use, own, and transfer property according to the law. Finally, within the enforcing contracts indicator set, economies will be scored on having equal evidentiary weight of women’s testimony in court. Also for the first time this year Doing Business collects data on Somalia, bringing the total number of economies covered to 190. For more details on the changes, see the “”Old and new factors covered in Doing Business” section in the Overview chapter starting on page 1 of the Doing Business 2017 report. For more details on the data and methodology, please see the “Data Notes” chapter starting on page 114 of the Doing Business 2017 report. For more details on the distance to frontier metric, please see the “Distance to frontier and ease of doing business ranking” chapter in this profile. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 6 THE BUSINESS ENVIRONMENT For policy makers trying to improve their economy’s permits, getting electricity, registering property, regulatory environment for business, a good place to getting credit, protecting minority investors, paying start is to find out how it compares with the regulatory taxes, trading across borders, enforcing contracts environment in other economies. Doing Business and resolving insolvency. The labor market provides an aggregate ranking on the ease of doing regulation indicators are not included in this year’s business based on indicator sets that measure and aggregate ease of doing business ranking, but the benchmark regulations applying to domestic small to data are presented in the economy profile. medium-size businesses through their life cycle. The ease of doing business ranking compares Economies are ranked from 1 to 190 by the ease of economies with one another; the distance to frontier doing business ranking. Doing Business presents results score benchmarks economies with respect to for 2 aggregate measures: the distance to frontier score regulatory best practice, showing the absolute and the ease of doing business ranking. The ranking of distance to the best performance on each Doing economies is determined by sorting the aggregate Business indicator. When compared across years, the distance to frontier scores, rounded to two decimals. An distance to frontier score shows how much the economy’s distance to frontier score is indicated on a regulatory environment for local entrepreneurs in an scale from 0 to 100, where 0 represents the worst economy has changed over time in absolute terms, performance and 100 the frontier. (See the chapter on while the ease of doing business ranking can show the distance to frontier and ease of doing business). only how much the regulatory environment has The 10 topics included in the ranking in Doing Business changed relative to that in other economies. 2017: starting a business, dealing with construction Figure 1.1 Where economies stand in the global ranking on the ease of doing business Source: Doing Business database. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 7 THE BUSINESS ENVIRONMENT For policy makers, knowing where their economy stands in regional average (figure 1.2). Another perspective is the aggregate ranking on the ease of doing business is provided by the regional average rankings on the topics useful. Also useful is to know how it ranks compared with included in the ease of doing business ranking (figure 1.3) other economies in the region and compared with the and the distance to frontier scores (figures 1.4 and 1.5). Figure 1.2 How economies in Sub-Saharan Africa (SSA) rank on the ease of doing business Note: The rankings are benchmarked to June 2015 and based on the average of each economy’s distance to frontier (DTF) scores for the 10 topics included in this year’s aggregate ranking. The distance to frontier score benchmarks economies with respect to regulatory practice, showing the absolute distance to the best performance in each Doing Business indicator. An economy’s distance to frontier score is indicated on a scale from 0 to 100, where 0 represents the worst performance and 100 the frontier. For the economies for which the data cover 2 cities, scores are a population- weighted average for the 2 cities. Source: Doing Business database. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 8 THE BUSINESS ENVIRONMENT Figure 1.3 Rankings on Doing Business topics - Sub-Saharan Africa (SSA) (Scale: Rank 190 center, Rank 1 outer edge) Regional average ranking Source: Doing Business database. Figure 1.4 Distance to frontier scores on Doing Business topics - Sub-Saharan Africa (SSA) (Scale: Score 0 center, Score 100 outer edge) Note: The rankings are benchmarked to June 2015 and based on the average of each economy’s distance to frontier (DTF) scores for the 10 topics included in this year’s aggregate ranking. The distance to frontier score benchmarks economies with respect to regulatory practice, showing the absolute distance to the best performance in each Doing Business indicator. An economy’s distance to frontier score is indicated on a scale from 0 to 100, where 0 represents the worst performance and 100 the frontier. For the economies for which the data cover 2 cities, scores are a population-weighted average for the 2 cities. Source: Doing Business database. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 9 Figure 1.5 How far has Sub-Saharan Africa (SSA) come in the areas measured by Doing Business? Source: Doing Business database. Note: The distance to frontier score shows how far on average an economy is from the best performance achieved by any economy on each Doing Business indicator. Starting a business is comparable to 2010. Getting credit, protecting minority investors, paying taxes and resolving insolvency had methodology changes in 2014 and thus are only comparable to 2013. Dealing with construction permits, registering property, trading across borders, enforcing contracts and getting electricity had methodology changes in 2015 and thus are only comparable to 2014. The measure is normalized to range between 0 and 100, with 100 representing the best performance (the frontier). See the data notes starting on page 114 of the Doing Business 2017 report for more details on the distance to frontier score. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 10 THE BUSINESS ENVIRONMENT Just as the overall ranking on the ease of doing business The absolute values of the indicators tell another part of tells only part of the story, so do changes in that ranking. the story (table 1.1). Policy makers can learn much by Yearly movements in rankings can provide some comparing the indicators for their economy with those indication of changes in an economy’s regulatory for the lowest- and highest-scoring economies in the environment for firms, but they are always relative. An region as well as those for the best performers globally. economy’s ranking might change because of These comparisons may reveal unexpected strengths in developments in other economies. An economy that an area of business regulation—such as a regulatory implemented business regulation reforms may fail to rise process that can be completed with a small number of in the rankings (or may even drop) if it is passed by procedures in a few days and at a low cost. others whose business regulation reforms had a more significant impact as measured by Doing Business. Table 1.1 Summary of Doing Business indicators for Sub-Saharan Africa (SSA) Lowest regional Best regional Best global Indicator Regional average performance performance performance Starting a Business 190 (Central African 18 (Burundi) 125.49 1 (New Zealand) (rank) Republic) Starting a Business 31.36 (Central African 94.45 (Burundi) 75.90 99.96 (New Zealand) (DTF Score) Republic) Procedure – Men 17.0 (Equatorial Guinea) 3.0 (Burundi) 7.8 1.0 (New Zealand) (number) 134.0 (Equatorial Time – Men (days) 4.0 (Burundi) 26.4 0.5 (New Zealand) Guinea) Cost – Men (% of 209.4 (Central African 0.3 (South Africa) 51.4 0.0 (Slovenia) income per capita) Republic) Procedure – Women 17.0 (Equatorial Guinea) 3.0 (Burundi) 7.9 1.0 (New Zealand) (number) 134.0 (Equatorial Time – Women (days) 4.0 (Burundi) 26.5 0.5 (New Zealand) Guinea) Cost – Women (% of 209.4 (Central African 0.3 (South Africa) 51.4 0.0 (Slovenia) income per capita) Republic) Paid-in min. capital (% 556.6 (Central African 0.0 (Cabo Verde) 33.8 0.0 (127 Economies*) of income per capita) Republic) Dealing with Construction Permits 184 (Madagascar) 30 (Mozambique) 131.62 1 (New Zealand) (rank) Dealing with Construction Permits 36.88 (Madagascar) 77.85 (Mozambique) 58.98 87.40 (New Zealand) (DTF Score) Procedures (number) 27.0 (Guinea) 10.0 (Zambia) 14.5 7.0 (4 Economies*) Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 11 Lowest regional Best regional Best global Indicator Regional average performance performance performance Time (days) 347.0 (Côte d'Ivoire) 74.0 (Liberia) 155.6 28.0 (Korea, Rep.) Cost (% of warehouse 0.1 (Trinidad and 42.4 (Rwanda) 0.3 (Botswana) 7.6 value) Tobago) Building quality control 1.0 (Equatorial Guinea) 13.0 (Cameroon) 7.3 15.0 (Luxembourg*) index (0-15) Getting Electricity 185 (Madagascar) 87 (Tanzania) 150.26 1 (Korea, Rep.) (rank) Getting Electricity 19.91 (Madagascar) 70.52 (Tanzania) 46.59 99.88 (Korea, Rep.) (DTF Score) Procedures (number) 8.0 (Sierra Leone) 3.0 (Comoros) 5.3 3.0 (15 Economies*) Time (days) 465.0 (Liberia) 34.0 (Rwanda) 120.4 18.0 (Korea, Rep.*) Cost (% of income per 15,264.0 (Congo, Dem. 156.2 (South Africa) 3,872.5 0.0 (Japan) capita) Rep.) Reliability of supply and transparency of 0.0 (Togo) 5.0 (Côte d'Ivoire) 0.6 8.0 (26 Economies*) tariff index (0-8) Registering Property 183 (Togo) 4 (Rwanda) 131.55 1 (New Zealand) (rank) Registering Property 31.40 (Togo) 92.67 (Rwanda) 51.19 94.46 (New Zealand) (DTF Score) Procedures (number) 11.0 (Eritrea) 3.0 (Rwanda) 6.2 1.0 (4 Economies*) Time (days) 283.0 (Togo) 11.0 (Sudan) 57.0 1.0 (3 Economies*) Cost (% of property 15.9 (South Sudan) 0.1 (Rwanda) 8.2 0.0 (Saudi Arabia) value) Quality of the land 3.0 (Central African administration index 28.0 (Rwanda) 8.4 29.0 (Singapore) Republic) (0-30) 185 (São Tomé and Getting Credit (rank) 2 (Rwanda) 115.53 1 (New Zealand) Príncipe) Getting Credit (DTF 0.00 (São Tomé and 95.00 (Rwanda) 38.30 100.00 (New Zealand) Score) Príncipe) Strength of legal rights 0.0 (São Tomé and 11.0 (Rwanda) 5.1 12.0 (3 Economies*) index (0-12) Príncipe) Depth of credit 0.0 (Niger) 8.0 (Tanzania) 2.6 8.0 (30 Economies*) information index (0-8) Credit registry 0.0 (South Africa) 100.0 (Seychelles) 7.1 100.0 (3 Economies*) coverage (% of adults) Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 12 Lowest regional Best regional Best global Indicator Regional average performance performance performance Credit bureau coverage 0.0 (Mozambique) 63.7 (South Africa) 7.7 100.0 (23 Economies*) (% of adults) Protecting Minority 187 (Sudan) 22 (South Africa) 127.34 1 (New Zealand*) Investors (rank) Protecting Minority 21.67 (Sudan) 70.00 (South Africa) 43.83 83.33 (New Zealand*) Investors (DTF Score) Strength of minority investor protection 2.2 (Sudan) 7.0 (South Africa) 4.4 8.3 (New Zealand*) index (0-10) Extent of conflict of interest regulation 2.0 (Ethiopia) 8.0 (South Africa) 4.9 9.3 (New Zealand*) index (0-10) Extent of shareholder 2.0 (São Tomé and governance index (0- 6.0 (Nigeria) 3.9 8.3 (Norway) Príncipe) 10) Paying Taxes (rank) 187 (Chad) 13 (Mauritius) 128.89 1 (United Arab Emirates) Paying Taxes (DTF 99.44 (United Arab 19.54 (Chad) 91.92 (Mauritius) 57.07 Score) Emirates) Payments (number per 3.0 (Hong Kong SAR, 63.0 (Côte d'Ivoire) 7.0 (South Africa) 38.8 year) China*) Time (hours per year) 907.9 (Nigeria) 85.0 (Seychelles) 304.2 55.0 (Luxembourg) Total tax rate (% of 216.6 (Comoros) 18.6 (Zambia) 47.0 26.1 (32 Economies*) profit) Postfiling index (0-100) 54.5 98.5 (Estonia) Trading across 188 (Congo, Dem. Rep.) 31 (Swaziland) 136.81 1 (10 Economies*) Borders (rank) Trading across 1.26 (Congo, Dem. Rep.) 92.68 (Swaziland) 51.09 100.00 (10 Economies*) Borders (DTF Score) Time to export: Border 240 (Angola) 3 (Swaziland) 104 0 (18 Economies*) compliance (hours) Cost to export: Border 1,633 (Gabon) 106 (Burundi) 585 0 (18 Economies*) compliance (USD) Time to export: Documentary 190 (Sudan) 3 (Lesotho) 93 1 (25 Economies*) compliance (hours) Cost to export: Documentary 428 (Sudan) 25 (Togo) 227 0 (19 Economies*) compliance (USD) Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 13 Lowest regional Best regional Best global Indicator Regional average performance performance performance Time to import: Border 397 (Congo, Rep.) 4 (Botswana) 145 0 (25 Economies*) compliance (hours) Cost to import: Border 1,320 (Gabon) 98 (Botswana) 670 0 (28 Economies*) compliance (USD) Time to import: Documentary 240 (Equatorial Guinea) 3 (Lesotho) 108 1 (29 Economies*) compliance (hours) Cost to import: Documentary 1,025 (Burundi) 63 (Namibia) 321 0 (30 Economies*) compliance (USD) Enforcing Contracts 186 (Angola) 34 (Mauritius) 130.98 1 (Korea, Rep.) (rank) Enforcing Contracts 26.26 (Angola) 68.65 (Mauritius) 47.58 84.15 (Korea, Rep.) (DTF Score) Time (days) 1,715.0 (Guinea-Bissau) 228.0 (South Sudan) 656.9 164.0 (Singapore) Cost (% of claim) 119.0 (Mozambique) 14.3 (Tanzania) 44.8 9.0 (Iceland) Quality of judicial 2.5 (Eritrea) 13.0 (Rwanda) 6.4 15.5 (Australia) processes index (0-18) Resolving Insolvency 168 (Liberia) 39 (Mauritius) 122.57 1 (Finland) (rank) Resolving Insolvency 4.59 (Liberia) 69.06 (Mauritius) 30.80 93.89 (Finland) (DTF Score) Recovery rate (cents on 0.0 (Chad) 67.4 (Mauritius) 20.5 92.9 (Norway) the dollar) 6.2 (São Tomé and Time (years) 1.0 (Zambia) 3.0 0.4 (22 Economies*) Príncipe) 76.0 (Central African Cost (% of estate) 8.0 (Guinea) 23.1 1.0 (22 Economies*) Republic) Strength of insolvency 0.0 (Liberia) 12.5 (South Africa) 6.3 15.0 (6 Economies*) framework index (0-16) * Two or more economies share the top ranking on this indicator. A number shown in place of an economy’s name indicates the number of economies that share the top ranking on the indicator. For a list of these economies, see the Doing Business website (http://www.doingbusiness.org). Note: The global best performer on time for paying taxes is defined as the lowest time recorded among all economies in the DB2017 sample that levy the 3 major taxes: profit tax, labor taxes and mandatory contributions, and VAT or sales tax. Source: Doing Business database. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 14 STARTING A BUSINESS WHAT THE STARTING A BUSINESS Formal registration of companies has many INDICATORS MEASURE immediate benefits for the companies and for business owners and employees. Legal entities can Procedures to legally start and operate a outlive their founders. Resources are pooled as company (number) several shareholders join forces to start a company. Formally registered companies have access to Preregistration (for example, name services and institutions from courts to banks as well verification or reservation, notarization) as to new markets. And their employees can benefit Registration in the economy’s largest from protections provided by the law. An additional business city1 benefit comes with limited liability companies. These Postregistration (for example, social security limit the financial liability of company owners to their registration, company seal) investments, so personal assets of the owners are not put at risk. Where governments make registration Obtaining approval from spouse to start a easy, more entrepreneurs start businesses in the business, to leave the home to register the formal sector, creating more good jobs and company or open a bank account. generating more revenue for the government. Obtaining any gender specific document for company registration and operation, national What do the indicators cover? identification card or opening a bank Doing Business measures the ease of starting a account. business in an economy by recording all procedures Time required to complete each procedure officially required or commonly done in practice by (calendar days) an entrepreneur to start up and formally operate an industrial or commercial business—as well as the Does not include time spent gathering time and cost required to complete these procedures. information It also records the paid-in minimum capital that Each procedure starts on a separate day (2 companies must deposit before registration (or procedures cannot start on the same day). within 3 months). The ranking of economies on the Procedures that can be fully completed ease of starting a business is determined by sorting online are recorded as ½ day. their distance to frontier scores for starting a Procedure completed once final document is business. These scores are the simple average of the received distance to frontier scores for each of the component indicators. No prior contact with officials To make the data comparable across economies, Cost required to complete each procedure Doing Business uses several assumptions about the (% of income per capita) business and the procedures. It assumes that all Official costs only, no bribes information is readily available to the entrepreneur and that there has been no prior contact with No professional fees unless services required officials. It also assumes that the entrepreneur will by law pay no bribes. And it assumes that the business: Paid-in minimum capital (% of income  Is a limited liability company (or its legal per capita) equivalent). If there is more than one type Deposited in a bank or with a notary before of limited liability company in the registration (or within 3 months) economy, the limited liability form most common among domestic firms is chosen. Has at least 10 and up to 50 employees one Information on the most common form is month after the commencement of operations, all obtained from incorporation lawyers or the of them domestic nationals.. statistical office.  Has a turnover of at least 100 times income per Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 15  Operates in the economy’s largest business capita.Has a company deed 10 pages long. city. For 11 economies the data are also collected for the second largest business The owners: city.  Have reached the legal age of majority and are  The size of the entire office space is capable of making decisions as an adult. If there approximately 929 square meters (10,000 is no legal age of majority, they are assumed to square feet). be 30 years old.  Does not qualify for investment incentives  Are sane, competent, in good health and have no or any special benefits. criminal record. .  Are married, the marriage is monogamous and registered with the authorities.  Where the answer differs according to the legal system applicable to the woman or man in question (as may be the case in economies where there is legal plurality), the answer used will be the one that applies to the majority of the population Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 16 STARTING A BUSINESS Where do the region’s economies stand today? How easy is it for entrepreneurs in economies in Sub- business suggest an answer (figure 2.1). The average Saharan Africa (SSA) to start a business? The global ranking of the region and comparator regions provide a rankings of these economies on the ease of starting a useful benchmark. Figure 2.1 How economies in Sub-Saharan Africa (SSA) rank on the ease of starting a business Source: Doing Business database. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 17 STARTING A BUSINESS The indicators underlying the rankings may be more and the paid-in minimum capital requirement (figure revealing. Data collected by Doing Business show what 2.2). Comparing these indicators across the region and it takes to start a business in each economy in the with averages both for the region and for comparator region: the number of procedures, the time, the cost regions can provide useful insights. Figure 2.2 What it takes to start a business in economies in Sub-Saharan Africa (SSA) Procedures (number) Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 18 STARTING A BUSINESS Time (days) Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 19 STARTING A BUSINESS Cost (% of income per capita) Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 20 STARTING A BUSINESS Paid-in minimum capital (% of income per capita) Source: Doing Business database. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 21 STARTING A BUSINESS What are the changes over time? Economies around the world have taken steps making it often as part of a larger regulatory reform program. easier to start a business—streamlining procedures by Among the benefits have been greater firm satisfaction setting up a one-stop shop, making procedures simpler and savings and more registered businesses, financial or faster by introducing technology, and reducing or resources and job opportunities. eliminating minimum capital requirements. Many have What business registration reforms has Doing Business undertaken business registration reforms in stages—and recorded in Sub-Saharan Africa (SSA) (table 2.1)? Table 2.1 How have economies in Sub-Saharan Africa (SSA) made starting a business easier—or not? By Doing Business report year DB2011 to DB2017 DB year Economy Reform Angola adopted a new labor law that decreased the wage premium for overtime and night work and increased the wage premium for work on weekly holidays. The law also extended the maximum duration of fixed-term contracts and DB2017 Angola made fixed-term contracts able to be used for permanent tasks, reduced severance pay for redundancy dismissals of employees with five and ten years of continuous employment and increased severance pay for employees with one continuous year of service. Angola made starting a business easier by eliminating the DB2017 Angola paid-in minimum capital requirement. Angola made paying taxes easier and less costly by reducing the frequency of advance payments of corporate income tax and increasing the allowable deductions for bad debt DB2017 Angola provisions. At the same time, Angola made interest income tax a final tax that is not deductible for the calculation of corporate income tax. Botswana made dealing with construction permits easier by DB2017 Botswana getting rid of the requirement to submit a rates clearance certificate in order to obtain a building permit. Burkina Faso improved access to credit information by introducing regulations that govern the licensing and DB2017 Burkina Faso functioning of credit bureaus in West African Economic and Monetary Union (UEMOA) member states. Burkina Faso made resolving insolvency easier by introducing a new conciliation procedure for companies in financial DB2017 Burkina Faso difficulties and a simplified preventive settlement procedure for small companies. Benin made resolving insolvency easier by introducing a new DB2017 Benin conciliation procedure for companies in financial difficulties Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 22 DB year Economy Reform and a simplified preventive settlement procedure for small companies. Benin made starting a business easier by eliminating the need DB2017 Benin to notarize company bylaws to activate a bank account after incorporation. Burkina Faso made starting a business less costly by reducing DB2017 Burkina Faso the paid-in minimum capital required to register a company. Cameroon made dealing with construction permits easier by reducing the time it takes to obtain the building permit and DB2017 Cameroon strengthen the Building Quality Control Index by increasing transparency. te d’Ivoire made dealing with construction permits more DB2017 Côte d'Ivoire transparent by making building regulations accessible online. The Democratic Republic of Congo made dealing with construction permits easier by improving building quality DB2017 Congo, Dem. Rep. control and reducing the time it takes to obtain the building permit. Côte d’Ivoire made enforcing contracts easier by introducing DB2017 Côte d'Ivoire a simplified fast-track procedure for small claims that allows for parties’ self-representation. The Democratic Republic of Congo adopted legislation that DB2017 Congo, Dem. Rep. prohibits discrimination in hiring on the basis of gender. The Comoros reduced the length of notice period and DB2017 Comoros amount of severance payment for redundancy dismissals. Cabo Verde introduced unemployment insurance for workers DB2017 Cabo Verde with a contribution period of at least six months. Côte d’Ivoire improved access to credit information by DB2017 Côte d'Ivoire establishing a new credit bureau. Côte d’Ivoire made resolving insolvency easier by introducing a new conciliation procedure for companies in financial DB2017 Côte d'Ivoire difficulties and a simplified preventive settlement procedure for small companies. The Comoros made resolving insolvency easier by introducing a new conciliation procedure for companies in DB2017 Comoros financial difficulties and a simplified preventive settlement procedure for small companies. The Republic of Congo made resolving insolvency easier by introducing a new conciliation procedure for companies in DB2017 Congo, Rep. financial difficulties and a simplified preventive settlement procedure for small companies. The Democratic Republic of Congo made resolving insolvency easier by introducing a new conciliation procedure for DB2017 Congo, Dem. Rep. companies in financial difficulties and a simplified preventive settlement procedure for small companies. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 23 DB year Economy Reform Cameroon made resolving insolvency easier by introducing a new conciliation procedure for companies in financial DB2017 Cameroon difficulties and a simplified preventive settlement procedure for small companies. Chad made resolving insolvency easier by introducing a new conciliation procedure for companies in financial difficulties DB2017 Chad and a simplified preventive settlement procedure for small companies. The Central African Republic made resolving insolvency easier by introducing a new conciliation procedure for companies in DB2017 Central African Republic financial difficulties and a simplified preventive settlement procedure for small companies. Equatorial Guinea made resolving insolvency easier by introducing a new conciliation procedure for companies in DB2017 Equatorial Guinea financial difficulties and a simplified preventive settlement procedure for small companies. Comoros made transferring a property less expensive by DB2017 Comoros reducing transfer costs. The Democratic Republic of Congo made it more expensive DB2017 Congo, Dem. Rep. to transfer property by increasing the property transfer tax. Chad reduced the cost of starting a business by reducing the DB2017 Chad paid-in minimum capital required to register a company. Equatorial Guinea made the process of starting a business DB2017 Equatorial Guinea easier by eliminating the need to obtain a copy of the business founders' criminal records. Equatorial Guinea made paying taxes more costly by DB2017 Equatorial Guinea increasing the minimum tax. Cameroon made paying taxes more costly by increasing the DB2017 Cameroon minimum tax rate for companies. Madagascar increased the transparency of dealing with DB2017 Madagascar construction permits by publishing construction-related regulations online and free of charge. Ghana made dealing with construction permits more DB2017 Ghana expensive by increasing the cost of obtaining a building permit. Liberia shortened the workweek by increasing the mandatory number of weekly rest hours to 36 consecutive hours with Sunday designated as the weekly holiday. It also mandated a maximum of five overtime hours per week. Liberia also DB2017 Liberia introduced paid annual leave entitlements to employees after one year of employment, extended the duration of paid maternity leave and mandated equal remuneration for work of equal value. The Gambia strengthened access to credit by adopting the DB2017 Gambia, The Security Interests in Moveable Property Act. The new law on Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 24 DB year Economy Reform secured transactions implements a functional secured transactions system and establishes a centralized notice based collateral registry. Malawi strengthened access to credit by adopting a new law on secured transactions that implements a functional secured DB2017 Malawi transactions system and establishes a centralized, notice- based, online collateral registry. Lesotho improved access to credit information by expanding DB2017 Lesotho the coverage of its credit bureau. Mali improved access to credit information by establishing a DB2017 Mali new credit bureau. Kenya streamlined the process of getting electricity by introducing the use of a geographic information system DB2017 Kenya which eliminates the need to conduct a site visit, thereby reducing the time and interactions needed to obtain an electricity connection. Kenya strengthened minority investor protections by clarifying ownership and control structures, by introducing greater requirements for disclosure of related-party DB2017 Kenya transactions to the board of directors, by making it easier to sue directors in cases of prejudicial related-party transactions and by allowing the rescission of related-party transactions that are shown to harm the company. Mali made resolving insolvency easier by introducing a new conciliation procedure for companies in financial difficulties DB2017 Mali and a simplified preventive settlement procedure for small companies. Gabon made resolving insolvency easier by introducing a new conciliation procedure for companies in financial difficulties DB2017 Gabon and a simplified preventive settlement procedure for small companies. Guinea-Bissau made resolving insolvency easier by introducing a new conciliation procedure for companies in DB2017 Guinea-Bissau financial difficulties and a simplified preventive settlement procedure for small companies. Kenya made resolving insolvency easier by introducing a reorganization procedure, facilitating continuation of the DB2017 Kenya debtor’s business during insolvency proceedings and by introducing regulations for insolvency practitioners. Kenya made Registering property easier by increasing the DB2017 Kenya transparency at its land registry and cadastre. Ghana made starting a business more costly by increasing the DB2017 Ghana registration and authentication fees. Kenya made starting a business easier by removing stamp DB2017 Kenya duty fees required for the nominal capital, memorandum and Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 25 DB year Economy Reform articles of association . Kenya also eliminated requirements to sign compliance declarations before a commissioner of oaths. However, Kenya also made starting a business more expensive by introducing a flat fee for company incorporation. Mali made starting a business less expensive by reducing the DB2017 Mali paid-in minimum capital requirement. Madagascar made starting a business easier by reducing the number of procedures needed to register a company. DB2017 Madagascar Malawi made starting a business easier by eliminating the DB2017 Malawi legal requirement to use a company seal and making it optional for entrepreneurs. Madagascar made trading across borders easier by simplifying and streamlining customs procedures and DB2017 Madagascar implementing an electronic data interchange system, which reduced the time for preparation and submission of trade documents for both exporting and importing. Ghana made trading across borders easier by removing the DB2017 Ghana mandatory pre-arrival assessment inspection at origin for imported products. Rwanda made dealing with construction permits more cumbersome and expensive by introducing new requirements DB2017 Rwanda to obtain a building permit. It also strengthen the quality control index by implementing the qualifications required for architects and engineers. Zambia made dealing with construction permits more costly DB2017 Zambia by raising the costs associated with submitting a brief to the environmental agency. Zimbabwe made dealing with construction permits faster by DB2017 Zimbabwe streamlining the building plan approval process. Niger made enforcing contracts easier by creating a specialized commercial court in Niamey and by adopting a DB2017 Niger new code of civil procedure that establishes time standards for key court events. Rwanda made enforcing contracts easier by introducing an DB2017 Rwanda electronic case management system for judges and lawyers. São Tomé and Príncipe adopted a minimum wage for the DB2017 São Tomé and Príncipe private sector. Zimbabwe reduced severance payments and introduced DB2017 Zimbabwe stricter rules governing fixed-term contracts. DB2017 Zambia Zambia eliminated fixed-term contracts for permanent tasks. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 26 DB year Economy Reform Nigeria strengthened access to credit by creating a DB2017 Nigeria centralized collateral registry. This reform applies to both Kano and Lagos. Zimbabwe improved access to credit information by allowing DB2017 Zimbabwe the establishment of a credit registry. Mozambique improved access to credit information by DB2017 Mozambique enacting a law that allows the establishment of a new credit bureau. Niger improved access to credit information by establishing a DB2017 Niger new credit bureau. Mauritania improved access to credit information by DB2017 Mauritania providing banks and financial institutions with online access to the credit registry data. Senegal improved access to credit information by DB2017 Senegal establishing a new credit bureau. The credit bureau in Tanzania expanded credit bureau DB2017 Tanzania borrower coverage and began to distribute credit data from retailers. Togo improved access to credit information by introducing DB2017 Togo regulations that govern the licensing and functioning of credit bureaus in UEMOA member states. Mauritania strengthened minority investor protections by requiring prior external review of related-party transactions, DB2017 Mauritania by increasing director liability and by expanding shareholders' role in major transactions. Niger strengthened minority investor protections by DB2017 Niger introducing a provision whereby requires the winning party’s legal expenses are reimbursed by the losing party. Sudan strengthened minority investor protections by introducing greater requirements for disclosure of related- party transactions to the board of directors, and granting shareholders preemption rights in limited liability companies. DB2017 Sudan However, Sudan weakened minority investor protections by making it more difficult to sue directors in case of prejudicial related-party transactions, decreasing shareholder rights and role in major corporate decisions, and undermining ownership and control structures. Togo made resolving insolvency easier by introducing a new conciliation procedure for companies in financial difficulties DB2017 Togo and a simplified preventive settlement procedure for small companies. Senegal made resolving insolvency easier by introducing a new conciliation procedure for companies in financial DB2017 Senegal difficulties and a simplified preventive settlement procedure for small companies. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 27 DB year Economy Reform Niger made resolving insolvency easier by introducing a new conciliation procedure for companies in financial difficulties DB2017 Niger and a simplified preventive settlement procedure for small companies. Zimbabwe made registering property easier by launching an official website containing information on the list of DB2017 Zimbabwe documents and fees for completing a property transaction, as well as, a specific time frame for delivering a legally binding document that proves property ownership. Zambia made it more affordable to transfer property by DB2017 Zambia decreasing the property Rwanda made it easier to register property by introducing DB2017 Rwanda effective time limits and increasing the transparency of the land administration system. Senegal made registering property easier by increasing the DB2017 Senegal transparency at its land registry and cadastre. South Africa made it more expensive to transfer property by DB2017 South Africa increasing the property transfer tax. Sudan made starting a business more difficult by increasing DB2017 Sudan the cost of a company seal. Uganda made starting a business easier by eliminating the DB2017 Uganda requirement that a commissioner of oaths must sign compliance declarations. South Africa made starting a business easier by introducing DB2017 South Africa an online portal to search for a company name. Sierra Leone made starting a business easier by reducing DB2017 Sierra Leone registration fees. Rwanda made starting a business easier by improving the DB2017 Rwanda online registration one-stop shop and streamlining post- registration procedures. Mozambique made starting a business more difficult by DB2017 Mozambique increasing registration and notary fees. Niger made starting a business easier by reducing the time DB2017 Niger and cost needed to register a company. Niger also eliminated the requirement to notarize a company’s bylaws. Nigeria made starting a business easier by improving online DB2017 Nigeria government portals . This reform applies to both Kano and Lagos. Zimbabwe made trading across borders more difficult by DB2017 Zimbabwe introducing a mandatory pre-shipment inspection for imported products. Niger made trading across borders easier by removing the DB2017 Niger mandatory pre-shipment inspection for imported products. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 28 DB year Economy Reform Mauritania made trading across borders easier by upgrading SYDONIA World electronic system, which reduced the time DB2017 Mauritania for preparation and submission of customs declarations for both exports and imports. Rwanda made trading across borders easier by removing the DB2017 Rwanda mandatory pre-shipment inspection for imported products. Uganda made trading across borders easier by constructing DB2017 Uganda the Malaba One-Stop Border Post which reduced border compliance time for exports. Togo made trading across borders easier by implementing an electronic single-window system, which reduced the time for DB2017 Togo border compliance and documentary compliance for both exporting and importing. Togo made paying taxes easier by streamlining the DB2017 Togo administrative process of complying with tax obligations. Uganda made paying taxes easier by eliminating a requirement for tax returns to be submitted in paper copy DB2017 Uganda following online submission. At the same time, Uganda increased the stamp duty for insurance contracts. Tanzania made paying taxes more complicated by increasing the frequency of filing of the skills Development Levy and DB2017 Tanzania more costly by introducing a workers’ compensation tariff paid by employers. South Africa made paying taxes more costly by increasing the rates of vehicle tax and property tax. At the same time the DB2017 South Africa rate of social security contributions paid by employers was reduced. South Africa made paying taxes more complicated by increasing the time it takes to prepare VAT returns. Senegal made paying taxes less costly by reducing the DB2017 Senegal maximum cap for corporate income tax and implementing more efficient accounting systems and software. Rwanda made paying taxes more complicated by introducing DB2017 Rwanda a requirement that companies file and pay social security contributions monthly instead of quarterly. Mauritania made paying taxes easier by reducing the DB2017 Mauritania frequency of both tax filing and payment of social security contributions. Burundi made paying taxes easier by introducing a new tax DB2017 Burundi return and eliminating the personalized VAT declaration form. Guinea made resolving insolvency easier by introducing a new conciliation procedure for companies in financial DB2017 Guinea difficulties and a simplified preventive settlement procedure for small companies. Mauritius made registering property easier by digitizing its DB2017 Mauritius land records. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 29 DB year Economy Reform In Mauritius the time required for dealing with construction DB2016 Mauritius permits was reduced by the hiring of a more efficient subcontractor to establish sewerage connections. Guinea made starting a business easier by reducing the DB2016 Guinea minimum capital requirement. The utility in Senegal made getting an electricity connection less time-consuming by streamlining the review of applications and the process for the final connection as well DB2016 Senegal as by reducing the time needed to issue an excavation permit. It also made getting electricity less costly by reducing the security deposit. The utility in Togo reduced the time and procedures for getting an electricity connection through several initiatives, DB2016 Togo including by creating a single window enabling customers to pay all fees at once. The utility in Uganda reduced delays for new electricity connections by deploying more customer service engineers DB2016 Uganda and reducing the time needed for the inspection and meter installation. Rwanda made dealing with construction permits easier by DB2016 Rwanda adopting a new building code and new urban planning regulations. Niger made dealing with construction permits easier by DB2016 Niger reducing the time required for companies to obtain a water connection. In Namibia the process of dealing with construction permits DB2016 Namibia became more time-consuming as a result of inefficiency at the municipality. Senegal made enforcing contracts easier by introducing a law DB2016 Senegal regulating voluntary mediation. Rwanda improved its insolvency system by introducing provisions on voidable transactions and the approval of DB2016 Rwanda reorganization plans and by establishing additional safeguards for creditors in reorganization proceedings. Zambia made paying taxes easier for companies by implementing electronic filing and payment for VAT. At the DB2016 Zambia same time, Zambia made paying taxes more costly by increasing the property transfer tax rate. Swaziland made paying taxes less costly for companies by reducing the corporate income tax rate. On the other hand, DB2016 Swaziland Swaziland raised the ceiling for the National Provident Fund contribution. Mozambique made paying taxes easier and less costly for DB2016 Mozambique companies by implementing an online system for filing social security contributions and by increasing the depreciation rate Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 30 DB year Economy Reform for copying machines. Rwanda made paying taxes easier for companies by DB2016 Rwanda introducing electronic filing and making its use compulsory. Rwanda strengthened minority investor protections by introducing provisions allowing holders of 10% of a company’s shares to call for an extraordinary meeting of shareholders, requiring holders of special classes of shares to DB2016 Rwanda vote on decisions affecting their shares, requiring board members to disclose information about their directorships and primary employment and requiring that audit reports for listed companies be published in a newspaper. Nigeria strengthened minority investor protections by requiring that related-party transactions be subject to DB2016 Nigeria external review and to approval by disinterested shareholders. This reform applies to both Kano and Lagos. Zimbabwe strengthened minority investor protections by DB2016 Zimbabwe introducing provisions allowing legal practitioners to enter into contingency fee agreements with clients. Nigeria made transferring property in Lagos less costly by DB2016 Nigeria reducing fees for property transactions. Senegal made transferring property less costly by lowering DB2016 Senegal the property transfer tax. Mauritania made starting a business easier by eliminating the DB2016 Mauritania minimum capital requirement. Niger made starting a business easier by reducing the DB2016 Niger minimum capital requirement. Rwanda made starting a business easier by eliminating the DB2016 Rwanda need for new companies to open a bank account in order to register for VAT. Togo made starting a business less costly by reducing the DB2016 Togo fees to register with the tax authority. Uganda made starting a business easier by introducing an DB2016 Uganda online system for obtaining a trading license and by reducing business incorporation fees. Senegal made starting a business easier by reducing the DB2016 Senegal minimum capital requirement. Zambia made starting a business more difficult by increasing DB2016 Zambia the registration fees. Mauritania reduced the documentary and border compliance DB2016 Mauritania time for importing by eliminating the preimport declaration and value attestation and making the manifest electronic. Niger increased the time and cost for documentary and DB2016 Niger border compliance for importing by making a preshipment Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 31 DB year Economy Reform inspection mandatory. Rwanda increased the time and cost for documentary and DB2016 Rwanda border compliance for importing by making preshipment inspection mandatory for all imported products. Togo reduced the time for documentary and border compliance for importing by implementing an electronic DB2016 Togo platform connecting several agencies for import procedures and payments. Tanzania reduced the time for both exporting and importing by implementing the Tanzania Customs Integrated System DB2016 Tanzania (TANCIS), an online system for downloading and processing customs documents. Zambia increased the documentary and border compliance time for both exporting and importing by shifting all DB2016 Zambia clearance authority to a central processing center at the initial stage of implementing a web-based customs platform (ASYCUDA World). DB2016 Zambia In Zambia the credit bureau began to provide credit scores. In Zimbabwe the credit bureau began to provide credit DB2016 Zimbabwe scores. In Uganda the credit bureau expanded borrower coverage, DB2016 Uganda improving access to credit information. The Seychelles improved access to credit information by DB2016 Seychelles establishing a credit registry. In Rwanda the credit bureau started to provide credit scores to banks and other financial institutions while the credit DB2016 Rwanda registry expanded borrower coverage, strengthening the credit reporting system. Niger improved its credit information system by introducing regulations that govern the licensing and functioning of DB2016 Niger credit bureaus in the member states of the West African Economic and Monetary Union (UEMOA). Namibia improved access to credit information by DB2016 Namibia guaranteeing by law borrowers’ right to inspect their own data. Mauritania improved access to credit information by lowering the threshold for the minimum size of loans to be included in DB2016 Mauritania the credit registry’s database and by expanding borrower coverage. The utility in Kenya reduced delays for new connections by DB2016 Kenya enforcing service delivery timelines and hiring contractors for meter installation. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 32 DB year Economy Reform Kenya made dealing with construction permits more difficult by requiring an additional approval before issuance of the DB2016 Kenya building permit and by increasing the costs for both water and sewerage connections Gabon made dealing with construction permits more DB2016 Gabon complicated by increasing the time required for obtaining a building permit. The Gambia made paying taxes easier for companies by introducing a VAT system that is less complicated than the DB2016 Gambia, The previous sales tax system—and made paying taxes less costly by reducing the corporate income tax rate. Gabon made paying taxes more costly for companies by DB2016 Gabon reducing the depreciation rates for some types of fixed assets. Liberia made paying taxes more complicated for companies DB2016 Liberia by introducing a minimum corporate income tax. Madagascar strengthened minority investor protections by requiring that directors with a conflict of interest fully disclose DB2016 Madagascar the nature of their interest to the board of directors. Kenya made property transfers faster by improving electronic DB2016 Kenya document management at the land registry and introducing a unified form for registration. Guinea-Bissau made transferring property easier by lowering DB2016 Guinea-Bissau the property registration tax. Gabon made transferring property less costly by lowering the DB2016 Gabon property registration tax. Madagascar made transferring property less costly by DB2016 Madagascar lowering the property transfer tax. Madagascar made starting a business more difficult by DB2016 Madagascar requiring a bank-certified check to pay the tax authority. Gabon made starting a business easier by reducing the paid- DB2016 Gabon in minimum capital requirement. Kenya made starting a business easier by reducing the time it DB2016 Kenya takes to assess and pay stamp duty. Madagascar reduced the time for border compliance for both exporting and importing by upgrading port infrastructure— DB2016 Madagascar and also reduced the time for documentary compliance for importing. Mali reduced the time for documentary compliance for both DB2016 Mali exporting and importing by introducing an electronic data interchange system. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 33 DB year Economy Reform Ghana reduced the documentary and border compliance time for importing by developing electronic channels for DB2016 Ghana submitting and collecting the final classification and valuation report. Kenya improved access to credit information by passing DB2016 Kenya legislation that allows the sharing of positive information and by expanding borrower coverage. Mali improved its credit information system by introducing regulations that govern the licensing and functioning of DB2016 Mali credit bureaus in the member states of the West African Economic and Monetary Union (UEMOA). Liberia improved access to credit by adopting new laws on DB2016 Liberia secured transactions that establish a modern, unified and notice-based collateral registry. Lesotho improved access to credit information by DB2016 Lesotho establishing its first credit bureau. Madagascar improved access to credit by broadening the range of assets that can be used as collateral (including future DB2016 Madagascar assets), by allowing a general description of assets granted as collateral and by allowing a general description of debts and obligations. The Comoros improved access to credit information by DB2016 Comoros establishing a new credit registry. Angola made paying taxes less costly for companies by DB2016 Angola reducing the corporate income tax rate. Angola made starting a business easier by improving DB2016 Angola registration procedures and reducing the fees to register a company. The utility in Botswana made getting electricity easier by DB2016 Botswana enforcing service delivery timelines for new connections and improving the stock of materials for connection works. Benin made dealing with construction permits less time- DB2016 Benin consuming by establishing a one-stop shop and by reducing the number of signatories required on building permits. Benin made starting a business less costly by reducing the DB2016 Benin fees for filing company documents at the one-stop shop. Burkina Faso made starting a business easier by reducing the DB2016 Burkina Faso minimum capital requirement. Benin made trading across borders easier by further developing its electronic single-window system, which DB2016 Benin reduced the time for border compliance for both exporting and importing. DB2016 Congo, Dem. Rep. The Democratic Republic of Congo made dealing with Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 34 DB year Economy Reform construction permits less expensive by halving the cost to obtain a building permit. Côte d’Ivoire made enforcing contracts easier by introducing DB2016 Côte d'Ivoire new provisions on voluntary mediation. The Democratic Republic of Congo made paying taxes more complicated for companies by introducing a new social DB2016 Congo, Dem. Rep. security contribution paid by employers, though it subsequently reduced the rate of the contribution. The Republic of Congo made transferring property less costly DB2016 Congo, Rep. by lowering the property transfer tax rate. Côte d’Ivoire made transferring property less costly by DB2016 Côte d'Ivoire lowering the property transfer tax rate. Chad made transferring property less costly by lowering the DB2016 Chad property transfer tax. Cabo Verde made transferring property less costly by DB2016 Cabo Verde lowering the property registration tax. The Democratic Republic of Congo made starting a business DB2016 Congo, Dem. Rep. easier by simplifying registration procedures and reducing the minimum capital requirement. The Comoros made starting a business easier by reducing the DB2016 Comoros minimum capital requirement. Ethiopia has made starting a business easier by creating clear DB2016 Ethiopia guidance on trade name approvals. Côte d’Ivoire made trading across borders easier by implementing a single-window platform for importing, which DB2016 Côte d'Ivoire reduced the time required for documentary compliance. The Democratic Republic of Congo made trading across DB2016 Congo, Dem. Rep. borders more difficult by increasing the port handling time and cost for exporting and importing. In the Democratic Republic of Congo the utility in Kinshasa made getting electricity easier by reducing the number of DB2015 Congo, Dem. Rep. approvals required for new connections and reducing the burden of the security deposit. The Democratic Republic of Congo made dealing with DB2015 Congo, Dem. Rep. construction permits more costly by increasing the building permit fee. The Democratic Republic of Congo made paying taxes easier for companies by simplifying corporate income tax returns DB2015 Congo, Dem. Rep. and abolishing the minimum tax payable depending on a company’s size. On the other hand, it increased the rate for the minimum lump-sum tax applied to annual revenue. The Republic of Congo made paying taxes easier for DB2015 Congo, Rep. companies by reducing the corporate income tax rate and by Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 35 DB year Economy Reform abolishing the tax on the rental value of business premises and the tax on company-owned cars. Chad strengthened minority investor protections by introducing greater requirements for disclosure of related- party transactions to the board of directors and by making it DB2015 Chad possible for shareholders to inspect the documents pertaining to related-party transactions and to appoint auditors to conduct an inspection of such transactions. The Central African Republic strengthened minority investor protections by introducing greater requirements for disclosure of related-party transactions to the board of DB2015 Central African Republic directors and by making it possible for shareholders to inspect the documents pertaining to related-party transactions and to appoint auditors to conduct an inspection of such transactions. Cameroon strengthened minority investor protections by introducing greater requirements for disclosure of related- party transactions to the board of directors and by making it DB2015 Cameroon possible for shareholders to inspect the documents pertaining to related-party transactions and to appoint auditors to conduct an inspection of such transactions. The Republic of Congo strengthened minority investor protections by introducing greater requirements for disclosure of related-party transactions to the board of DB2015 Congo, Rep. directors and by making it possible for shareholders to inspect the documents pertaining to related-party transactions and to appoint auditors to conduct an inspection of such transactions. Côte d’Ivoire strengthened minority investor protections by introducing greater requirements for disclosure of related- party transactions to the board of directors and by making it DB2015 Côte d'Ivoire possible for shareholders to inspect the documents pertaining to related-party transactions and to appoint auditors to conduct an inspection of such transactions. The Democratic Republic of Congo strengthened minority investor protections by introducing greater requirements for disclosure of related-party transactions to the board of DB2015 Congo, Dem. Rep. directors and by making it possible for shareholders to inspect the documents pertaining to related-party transactions and to appoint auditors to conduct an inspection of such transactions. The Comoros strengthened minority investor protections by introducing greater requirements for disclosure of related- party transactions to the board of directors and by making it DB2015 Comoros possible for shareholders to inspect the documents pertaining to related-party transactions and to appoint auditors to conduct an inspection of such transactions. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 36 DB year Economy Reform Equatorial Guinea strengthened minority investor protections by introducing greater requirements for disclosure of related- party transactions to the board of directors and by making it DB2015 Equatorial Guinea possible for shareholders to inspect the documents pertaining to related-party transactions and to appoint auditors to conduct an inspection of such transactions. Côte d’Ivoire made transferring property easier by digitizing DB2015 Côte d'Ivoire its land registry system and lowering the property registration tax. Côte d’Ivoire made starting a business easier by reducing the minimum capital requirement, lowering registration fees and DB2015 Côte d'Ivoire enabling the one-stop shop to publish notices of incorporation. The Democratic Republic of Congo made starting a business DB2015 Congo, Dem. Rep. easier by creating a one-stop shop. DB2015 Cabo Verde Cabo Verde introduced a minimum wage. The Central African Republic made trading across borders DB2015 Central African Republic more difficult by increasing border checks and security controls at the border post with Cameroon. Côte d’Ivoire made trading across borders easier by simplifying the processes for producing the inspection report DB2015 Côte d'Ivoire and by reducing port and terminal handling charges at the port of Abidjan. Benin made enforcing contracts easier by creating a DB2015 Benin commercial section within its court of first instance. Burkina Faso strengthened minority investor protections by introducing greater requirements for disclosure of related- party transactions to the board of directors and by making it DB2015 Burkina Faso possible for shareholders to inspect the documents pertaining to related-party transactions and to appoint auditors to conduct an inspection of such transactions. Benin strengthened minority investor protections by introducing greater requirements for disclosure of related- party transactions to the board of directors and by making it DB2015 Benin possible for shareholders to inspect the documents pertaining to related-party transactions and to appoint auditors to conduct an inspection of such transactions. Benin made starting a business easier by reducing the DB2015 Benin minimum capital requirement and the fees to be paid at the one-stop shop. Benin made trading across borders easier by reducing the DB2015 Benin number of documents needed for imports. The Democratic Republic of Congo improved access to credit DB2015 Congo, Dem. Rep. information by establishing a credit registry. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 37 DB year Economy Reform Côte d’Ivoire improved its credit information system by DB2015 Côte d'Ivoire introducing regulations that govern the licensing and operation of credit bureaus. Cameroon improved its credit information system by passing DB2015 Cameroon regulations that provide for the establishment and operation of a credit registry database. Cabo Verde improved its credit information system by DB2015 Cabo Verde adopting a new law providing for the establishment of credit bureaus. Mauritania improved its credit information system by DB2015 Mauritania lowering the minimum threshold for loans to be included in the registry’s database. Kenya improved its credit information system by passing legislation that allows the sharing of both positive and DB2015 Kenya negative credit information and establishes guidelines for the treatment of historical data. Malawi reduced the time required to get electricity by DB2015 Malawi engaging subcontractors to carry out external connection works. Madagascar made dealing with construction permits easier DB2015 Madagascar by reducing the time needed to obtain a building permit. Mali made dealing with construction permits easier by DB2015 Mali reducing the time needed to obtain a geotechnical study. Kenya made dealing with construction permits more costly by DB2015 Kenya increasing the building permit fees. Ghana made dealing with construction permits less time- DB2015 Ghana consuming by streamlining the process to obtain a building permit. Kenya made paying taxes more costly for companies by DB2015 Kenya increasing employers’ social security contribution rate. Gabon made paying taxes easier for companies by DB2015 Gabon introducing an electronic system for filing and paying VAT. Mali strengthened minority investor protections by introducing greater requirements for disclosure of related- party transactions to the board of directors and by making it DB2015 Mali possible for shareholders to inspect the documents pertaining to related-party transactions and to appoint auditors to conduct an inspection of such transactions. Gabon strengthened minority investor protections by introducing greater requirements for disclosure of related- party transactions to the board of directors and by making it DB2015 Gabon possible for shareholders to inspect the documents pertaining to related-party transactions and to appoint auditors to conduct an inspection of such transactions. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 38 DB year Economy Reform The Gambia strengthened minority investor protections by clarifying the duties of directors and providing new venues DB2015 Gambia, The and remedies for minority shareholders seeking redress for oppressive conduct. Guinea-Bissau strengthened minority investor protections by introducing greater requirements for disclosure of related- party transactions to the board of directors and by making it DB2015 Guinea-Bissau possible for shareholders to inspect the documents pertaining to related-party transactions and to appoint auditors to conduct an inspection of such transactions. Gabon made transferring property more costly by increasing DB2015 Gabon the property registration tax rate. Malawi made starting a business easier by streamlining company name search and registration and by eliminating DB2015 Malawi the requirement for inspection of company premises before issuance of a business license. Mauritania made starting a business easier by creating a one- DB2015 Mauritania stop shop and eliminating the publication requirement and the fee to obtain a tax identification number. The Gambia made starting a business easier by eliminating DB2015 Gambia, The the requirement to pay stamp duty. Ghana made trading across borders easier by upgrading DB2015 Ghana infrastructure at the port of Tema. In Rwanda the electricity company made getting electricity DB2015 Rwanda less costly by eliminating several fees. Sierra Leone made getting electricity easier by eliminating the need for customers to submit an application letter inquiring DB2015 Sierra Leone about a new connection before submitting an application— and made the process faster by improving staffing at the utility. Senegal made dealing with construction permits less time- DB2015 Senegal consuming by reducing the time for processing building permit applications. Rwanda made dealing with construction permits easier by DB2015 Rwanda eliminating the fee for obtaining a freehold title and by streamlining the process for obtaining an occupancy permit. Seychelles made enforcing contracts easier by establishing a commercial court, implementing and refining its case DB2015 Seychelles management system, introducing court-annexed mediation, and addressing scheduling conflicts within the courts. South Africa made enforcing contracts easier by amending DB2015 South Africa the monetary jurisdiction of its lower courts and introducing voluntary mediation. The Seychelles made resolving insolvency easier by DB2015 Seychelles introducing a reorganization procedure, provisions on the Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 39 DB year Economy Reform avoidance of undervalued transactions and the possibility to request post-commencement financing during the reorganization. Uganda made resolving insolvency easier by consolidating all provisions related to corporate insolvency in one law, establishing provisions on the administration of companies DB2015 Uganda (reorganization), clarifying standards on the professional qualifications of insolvency practitioners and introducing provisions allowing the avoidance of undervalued transactions. Mozambique made resolving insolvency easier by introducing a court-supervised reorganization procedure and a DB2015 Mozambique mechanism for prepackaged reorganizations, by clarifying rules on the appointment and qualifications of insolvency administrators and by strengthening creditors’ rights. Namibia made paying taxes more complicated for companies DB2015 Namibia by introducing a new vocational education and training levy. Swaziland made paying taxes less costly for companies by DB2015 Swaziland reducing the corporate income tax rate. Tanzania made paying taxes more complicated for companies by introducing an excise tax on money transfers. On the other DB2015 Tanzania hand, it made paying taxes less costly by reducing the rate of the skill and development levy. Togo made paying taxes less costly for companies by DB2015 Togo reducing the payroll tax rate. The Seychelles made paying taxes easier for companies by reducing the business tax rate applicable to income above 1 million Seychelles rupees ($77,700) and by introducing a DB2015 Seychelles simplified new tax return allowing joint filing and payment of the business tax, VAT and corporate social responsibility tax. On the other hand, it increased employers’ pension fund contribution rate. Sierra Leone made paying taxes more complicated for DB2015 Sierra Leone companies by introducing a capital gains tax. Senegal made paying taxes easier for companies by DB2015 Senegal abolishing the vehicle tax and making it possible to download the declaration forms for VAT online. Zambia made paying taxes easier for companies by abolishing the medical levy and by introducing an online DB2015 Zambia system for filing corporate income tax, VAT and some labor taxes. At the same time, it also increased the property transfer tax. Senegal strengthened minority investor protections by introducing greater requirements for disclosure of related- DB2015 Senegal party transactions to the board of directors; by making it possible for shareholders to inspect the documents Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 40 DB year Economy Reform pertaining to related-party transactions and to appoint auditors to conduct an inspection of such transactions; and by making it possible for shareholder plaintiffs to request from the other party, and from witnesses, documents relevant to the subject matter of the claim during the trial. Togo strengthened minority investor protections by introducing greater requirements for disclosure of related- party transactions to the board of directors and by making it DB2015 Togo possible for shareholders to inspect the documents pertaining to related-party transactions and to appoint auditors to conduct an inspection of such transactions. Niger strengthened minority investor protections by introducing greater requirements for disclosure of related- party transactions to the board of directors and by making it DB2015 Niger possible for shareholders to inspect the documents pertaining to related-party transactions and to appoint auditors to conduct an inspection of such transactions. Mozambique made registering property easier by DB2015 Mozambique streamlining procedures at the land registry and municipality. Togo made transferring property easier by lowering the DB2015 Togo property registration tax rate. Senegal made it easier to transfer property by replacing the DB2015 Senegal authorization from the tax authority with a notification and setting up a single step at the land registry. Sierra Leone made registering property easier by introducing DB2015 Sierra Leone a fast-track procedure. Zambia made transferring property more difficult by DB2015 Zambia increasing the property transfer tax rate. Senegal made starting a business easier by reducing the DB2015 Senegal minimum capital requirement. São Tomé and Príncipe made starting a business easier by DB2015 São Tomé and Príncipe eliminating the minimum capital requirement for business entities with no need to obtain a commercial license. Togo made starting a business easier by enabling the one- DB2015 Togo stop shop to publish notices of incorporation and eliminating the requirement to obtain an economic operator card. Swaziland made starting a business easier by shortening the DB2015 Swaziland notice and objection period for obtaining a new trade license. Tanzania made starting a business more difficult by DB2015 Tanzania increasing registration fees. Rwanda made starting a business more difficult by requiring DB2015 Rwanda companies to buy an electronic billing machine from a certified supplier. DB2015 Tanzania Tanzania made trading across borders easier by upgrading Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 41 DB year Economy Reform infrastructure at the port of Dar es Salaam. Uganda made trading across borders easier by implementing DB2015 Uganda the ASYCUDA World electronic system for the submission of export and import documents. Rwanda improved access to credit by establishing clear priority rules outside bankruptcy for secured creditors and DB2015 Rwanda establishing clear grounds for relief from a stay of enforcement actions by secured creditors during reorganization procedures. Sierra Leone improved its credit information system by DB2015 Sierra Leone beginning to distribute both positive and negative data and by increasing the system’s coverage rate. Senegal improved its credit information system by introducing regulations developed by the West African DB2015 Senegal Economic and Monetary Union that govern the licensing and operation of credit bureaus. South Africa made access to credit information more difficult by introducing regulations requiring credit bureaus to remove negative credit information from their databases, such as DB2015 South Africa adverse information on consumer behavior or enforcement action accumulated on a consumer’s record before April 1, 2014. Tanzania improved access to credit information by creating DB2015 Tanzania credit bureaus. In Zambia, the credit bureau improved access to credit DB2015 Zambia information by starting to exchange credit information with retailers and utilities. Guinea strengthened minority investor protections by introducing greater requirements for disclosure of related- party transactions to the board of directors and by making it DB2015 Guinea possible for shareholders to inspect the documents pertaining to related-party transactions and to appoint auditors to conduct an inspection of such transactions. Guinea made registering property easier by reorganizing the DB2015 Guinea records at the land registry and reducing the notary fees. Mauritius made enforcing contracts easier by introducing an DB2015 Mauritius electronic filing system for court users. Mauritius made starting a business easier by reducing trade DB2015 Mauritius license fees. Mauritius reduced the maximum duration of fixed-term DB2015 Mauritius contracts. Burundi made getting electricity easier by eliminating the DB2014 Burundi electricity utility’s monopoly on the sale of materials needed Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 42 DB year Economy Reform for new connections and by dropping the processing fee for new connections. Burundi made dealing with construction permits easier by DB2014 Burundi establishing a one-stop shop for obtaining building permits and utility connections. Burundi made paying taxes less costly for companies by DB2014 Burundi reducing corporate income tax rate. Burundi made transferring property easier by creating a one- DB2014 Burundi stop shop for property registration. Burundi made starting a business easier by allowing registration with the Ministry of Labor at the one-stop shop DB2014 Burundi and by speeding up the process of obtaining the registration certificate. Burundi made trading across borders easier by eliminating DB2014 Burundi the requirement for a preshipment inspection clean report of findings. Mauritius improved access to credit information by DB2014 Mauritius expanding the scope of credit information and increasing the coverage of the historical data distributed from 2 years to 3. Mauritius made enforcing contracts easier by liberalizing the profession of court ushers, including by allowing registered DB2014 Mauritius ushers to serve as bailiffs in carrying out enforcement proceedings. Mauritius made resolving insolvency easier by introducing guidelines for out-of-court restructuring and standardizing DB2014 Mauritius the process of registration, suspension and removal of insolvency practitioners. South Sudan made paying taxes more costly for companies DB2014 South Sudan by increasing the corporate income tax rate. Guinea made transferring property easier by reducing the DB2014 Guinea property transfer tax. Guinea made starting a business easier by enabling the one- DB2014 Guinea stop shop to publish incorporation notices and by reducing the notary fees. Guinea made trading across borders easier by improving port DB2014 Guinea management systems. Tanzania improved its credit information system through new regulations that provide for the licensing of credit reference DB2014 Tanzania bureaus and outline the functions of the credit reference data bank. Rwanda strengthened its secured transactions system by providing more flexibility on the types of debts and DB2014 Rwanda obligations that can be secured through a collateral agreement. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 43 DB year Economy Reform Togo made dealing with construction permits easier by DB2014 Togo improving internal operations at the City Hall of Lomé. Mozambique made dealing with construction permits easier by improving internal processes at the Department of DB2014 Mozambique Construction and Urbanization—though it also increased the fees for building permits and occupancy permits. Rwanda made dealing with construction permits easier and less costly by reducing the building permit fees, DB2014 Rwanda implementing an electronic platform for building permit applications and streamlining procedures. Togo made enforcing contracts easier by creating specialized DB2014 Togo commercial divisions within the court of first instance. Tanzania made resolving insolvency easier through new rules clearly specifying the professional requirements and DB2014 Tanzania remuneration for insolvency practitioners, promoting reorganization proceedings and streamlining insolvency proceedings. Rwanda made resolving insolvency easier through a new law clarifying the standards for beginning insolvency proceedings; preventing the separation of the debtor’s assets during DB2014 Rwanda reorganization proceedings; setting clear time limits for the submission of a reorganization plan; and implementing an automatic stay of creditors’ enforcement actions. Rwanda made paying taxes easier and less costly for companies by rolling out its electronic filing system to the DB2014 Rwanda majority of businesses and by reducing the property tax rate and business trading license fee. Mauritania made paying taxes more costly for companies by DB2014 Mauritania introducing a new health insurance contribution for employers that is levied on gross salaries. Togo made paying taxes more costly for companies by increasing corporate income tax rate and employers' social DB2014 Togo security contribution rate and by introducing a new tax on corporate cars. At the same time, Togo reduced the payroll tax rate. South Africa made paying taxes easier for companies by DB2014 South Africa replacing the secondary tax on companies with a dividend tax borne by shareholders. Senegal made paying taxes more costly by increasing the corporate income tax rate. At the same time, Senegal DB2014 Senegal facilitated tax payments by making tax forms available online and creating the Center for Medium Enterprises. The Seychelles made paying taxes more complicated for DB2014 Seychelles companies by introducing a value added tax. DB2014 Rwanda Rwanda strengthened investor protections through a new law Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 44 DB year Economy Reform allowing plaintiffs to cross-examine defendants and witnesses with prior approval of the questions by the court. Rwanda made transferring property easier by eliminating the requirement to obtain a tax clearance certificate and by DB2014 Rwanda implementing the web-based Land Administration Information System for processing land transactions. Niger made transferring property easier by reducing the DB2014 Niger registration fees. Namibia made transferring property more expensive by DB2014 Namibia increasing the transfer and stamp duties. Uganda made transferring property easier by eliminating the DB2014 Uganda need to have instruments of land transfer physically embossed to certify payment of the stamp duty. Senegal made transferring property easier by reducing the DB2014 Senegal property transfer tax. Zambia made starting a business easier by raising the DB2014 Zambia threshold at which value added tax registration is required. Swaziland made starting a business easier by shortening the DB2014 Swaziland administrative processing times for registering a new business and obtaining a trading license. Togo made starting a business easier by reducing the time DB2014 Togo required to register at the one-stop shop and by reducing registration costs. Niger made starting a business easier by replacing the requirement for a copy of the founders’ criminal records with DB2014 Niger one for a sworn declaration at the time of company registration. Rwanda made starting a business easier by reducing the time DB2014 Rwanda required to obtain a registration certificate. Niger increased the maximum cumulative duration of fixed- DB2014 Niger term contracts. Togo made trading across borders more difficult by granting DB2014 Togo monopoly control of all port activities at the port of Lomé to a private company. Swaziland made trading across borders easier by streamlining DB2014 Swaziland the process for obtaining a certificate of origin. Mozambique made trading across borders easier by DB2014 Mozambique implementing an electronic single-window system. Mauritania made trading across borders easier by introducing DB2014 Mauritania a new riskbased inspection system with scanners. Rwanda made trading across borders easier by introducing an DB2014 Rwanda electronic single-window system at the border. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 45 DB year Economy Reform Gabon made dealing with construction permits easier by reducing the time required to obtain a building permit and by DB2014 Gabon eliminating the requirement for an on-site inspection before construction starts. Gabon made paying taxes less costly for companies by DB2014 Gabon reducing the corporate income tax rate. The Gambia made paying taxes easier for companies by DB2014 Gambia, The replacing the sales tax with a value added tax. Madagascar made paying taxes easier and less costly for companies by training taxpayers in the use of the online DB2014 Madagascar system for value added tax declarations and by reducing the corporate income tax rate. Guinea-Bissau made transferring property easier by DB2014 Guinea-Bissau increasing the number of notaries dealing with property transactions. Lesotho made transferring property easier by streamlining DB2014 Lesotho procedures and increasing administrative efficiency. Liberia made transferring property easier by digitizing the DB2014 Liberia records at the land registry. Malawi made transferring property easier by reducing the DB2014 Malawi stamp duty. Madagascar made starting a business more difficult by DB2014 Madagascar increasing the cost to register with the National Center for Statistics. Liberia made starting a business easier by eliminating the DB2014 Liberia business trade license fees. Mali made starting a business more difficult by ceasing to DB2014 Mali regularly publish the incorporation notices of new companies on the official website of the one-stop shop. Gabon made starting a business easier by replacing the DB2014 Gabon requirement for a copy of the founders’ criminal records with one for a sworn declaration. Ghana made starting a business more difficult by requiring DB2014 Ghana entrepreneurs to obtain a tax identification number prior to company incorporation. Madagascar made trading across borders easier by rolling out DB2014 Madagascar an online platform linking trade operators with government agencies involved in the trade process and customs clearance. Botswana made dealing with construction permits easier by DB2014 Botswana eliminating the requirement for an environmental impact assessment for low-risk projects. Burkina Faso made paying taxes easier for companies by DB2014 Burkina Faso abolishing the separate capital gains tax on real estate properties. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 46 DB year Economy Reform Benin made starting a business easier by creating a one-stop DB2014 Benin shop. Benin made trading across borders easier by improving port management systems, enhancing the infrastructure around DB2014 Benin the port and putting in place new rules for the transit of trucks. Cameroon made dealing with construction permits more complex by introducing notification and inspection requirements. At the same time, DB2014 Cameroon Cameroon made it easier by decentralizing the process for obtaining a building permit and by introducing strict time limits for processing the application and issuing the certificate of conformity. Côte d’Ivoire reduced the time required for obtaining a DB2014 Côte d'Ivoire building permit by streamlining procedures at the onestop shop (Service du Guichet Unique du Foncier et de l’Habitat). Côte d’Ivoire made enforcing contracts easier by creating a DB2014 Côte d'Ivoire specialized commercial court. The Democratic Republic of Congo made resolving insolvency easier by adopting the OHADA Uniform Act Organizing Collective Proceedings for Wiping Off Debts. The law allows DB2014 Congo, Dem. Rep. an insolvent debtor to file for preventive settlement, legal redress or liquidation and sets out clear rules on the steps and procedures for each of the options available. The Democratic Republic of Congo made paying taxes more DB2014 Congo, Dem. Rep. costly for companies by increasing the employers' social security contribution rate. The Republic of Congo made paying taxes easier and less DB2014 Congo, Rep. costly for companies by merging several employment taxes into a single tax and lowering the tax rate on rental value. Côte d'Ivoire made paying taxes more costly for companies by increasing the employers’contribution rate for social DB2014 Côte d'Ivoire security related to retirement, increasing the rate for the special tax on equipment and eliminating several kinds of tax relief for businesses. The Democratic Republic of Congo strengthened investor protections by adopting the OHADA Uniform Act on Commercial Companies and Economic Interest Groups, which DB2014 Congo, Dem. Rep. introduces additional approval and disclosure requirements for related-party transactions and makes it possible to sue directors when such transactions harm the company. Côte d’Ivoire made transferring property easier by DB2014 Côte d'Ivoire streamlining procedures and reducing the property transfer tax. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 47 DB year Economy Reform Chad made transferring property easier by lowering the DB2014 Chad property transfer tax. Cape Verde made property transfers faster by digitizing its DB2014 Cabo Verde land registry. Cape Verde made starting a business easier by reducing the DB2014 Cabo Verde minimum capital requirement. The Comoros made starting a business easier by eliminating DB2014 Comoros the requirement to deposit the minimum capital in a bank before incorporation. Côte d’Ivoire made starting a business easier by creating a one-stop shop, reducing the notary fees and replacing the DB2014 Côte d'Ivoire requirement for a copy of the founders’ criminal records with one for a sworn declaration at the time of company registration. The Democratic Republic of Congo made starting a business more complicated by increasing the minimum capital requirement. At the same time, it made the process easier by DB2014 Congo, Dem. Rep. reducing the time and by eliminating the requirement to obtain a certificate confirming the location of the new company’s headquarters. The Republic of Congo made starting a business easier by DB2014 Congo, Rep. reducing the registration costs and eliminating the merchant card. The Republic of Congo made trading across borders easier by DB2014 Congo, Rep. implementing prearrival processing of ship manifests and making improvements in customs administration. Chad made trading across borders more difficult by DB2014 Chad introducing a new export and import document. The Central African Republic made trading across borders DB2014 Central African Republic easier by rehabilitating the key transit road at the border with Cameroon. The Democratic Republic of Congo strengthened its secured transactions system by adopting the OHADA (Organization for the Harmonization of Business Law in Africa) Uniform Act on Secured Transactions. The new law broadens the range of DB2014 Congo, Dem. Rep. assets that can be used as collateral (including future assets) and the range of obligations that can be secured, extends security interests to the proceeds of the original asset and introduces the possibility of out-of-court enforcement. Angola increased documentation requirements for cross- DB2014 Angola border trade by introducing a mandatory registration for all traders and a new license for export and import transactions. Angola made getting electricity easier by eliminating the DB2013 Angola requirement for customers applying for an electricity connection to obtain authorizations from the 2 utility Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 48 DB year Economy Reform companies. Benin made starting a business easier by appointing a DB2013 Benin representative of the commercial registry at the one-stop shop and reducing some fees. Benin reduced the time required to obtain a construction DB2013 Benin permit by speeding up the processing of applications. Botswana made paying taxes more costly for companies by DB2013 Botswana increasing the profit tax rate. In Botswana exporting and importing became faster thanks to the introduction of a scanner by the country’s customs DB2013 Botswana authority and an upgrade of South Africa’s customs declaration system, both at the Kopfontein–Tlokweng border post. Benin reduced the time required to trade across borders by implementing an electronic single-window system integrating DB2013 Benin customs, control agencies, port authorities and other service providers at the Cotonou port. Chad made starting a business easier by setting up a one- DB2013 Chad stop shop. The Comoros made starting a business easier and less costly by replacing the requirement for a copy of the founders’ DB2013 Comoros criminal records with one for a sworn declaration at the time of the company’s registration and by reducing the fees to incorporate a company. The Democratic Republic of Congo made starting a business DB2013 Congo, Dem. Rep. easier by appointing additional public notaries. The Republic of Congo made starting a business easier by DB2013 Congo, Rep. eliminating or reducing several administrative costs associated with incorporation. The Central African Republic made obtaining a construction DB2013 Central African Republic permit more costly. The Republic of Congo made dealing with construction DB2013 Congo, Rep. permits less expensive by reducing the cost of registering a new building at the land registry. The Comoros made it easier to transfer property by reducing DB2013 Comoros the property transfer tax. Benin made enforcing contracts easier by introducing a new DB2013 Benin code of civil, administrative and social procedures. Cameroon made enforcing contracts easier by creating DB2013 Cameroon specialized commercial divisions within its courts of first instance. Malawi made dealing with construction permits more DB2013 Malawi expensive by increasing the cost to obtain the plan approval Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 49 DB year Economy Reform and to register the property. Lesotho made starting a business easier by creating a one- stop shop for company incorporation and by eliminating the DB2013 Lesotho requirements for paid-in minimum capital and for notarization of the articles of association. Madagascar made starting a business easier by allowing the DB2013 Madagascar one-stop shop to deal with the publication of the notice of incorporation. Ethiopia improved access to credit information by establishing an online platform for sharing such information DB2013 Ethiopia and by guaranteeing borrowers’ right to inspect their personal data. Lesotho strengthened investor protections by increasing the disclosure requirements for related-party transactions and DB2013 Lesotho improving the liability regime for company directors in cases of abusive related-party transactions. Liberia made enforcing contracts easier by creating a DB2013 Liberia specialized commercial court. In Liberia obtaining an electricity connection became easier DB2013 Liberia thanks to the adoption of better procurement practices by the Liberia Electricity Corporation. Mali made paying taxes less costly for companies by reducing the corporate income tax rate—though it also introduced a DB2013 Mali new tax on land. At the same time, Mali simplified the processes of paying taxes by introducing a single form for joint filing and payment of several taxes. Malawi introduced a mandatory pension contribution for DB2013 Malawi companies. Liberia made paying taxes easier for companies by reducing DB2013 Liberia the profit tax rate and abolishing the turnover tax. DB2013 Ethiopia Ethiopia introduced a social insurance contribution. Kenya made paying taxes faster for companies by enhancing DB2013 Kenya electronic filing systems. In Gabon registering property became more difficult because DB2013 Gabon of longer administrative delays at the land registry. Trading across borders in Malawi became easier thanks to DB2013 Malawi improvements in customs clearance procedures and transport links between the port of Beira in Mozambique and Blantyre. Ghana added to the time required to import by increasing its DB2013 Ghana scanning of imports and changing its customs clearance system. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 50 DB year Economy Reform Togo made starting a business easier and less costly by reducing incorporation fees, improving the work flow at the one-stop shop for company registration and replacing the DB2013 Togo requirement for a copy of the founders’ criminal records with one for a sworn declaration at the time of the company’s registration. Tanzania made starting a business easier by eliminating the DB2013 Tanzania requirement for inspections by health, town and land officers as a prerequisite for a business license. Tanzania made dealing with construction permits more DB2013 Tanzania expensive by increasing the cost to obtain a building permit. São Tomé and Príncipe made obtaining a construction permit DB2013 São Tomé and Príncipe more expensive by increasing the fees. Uganda made transferring property more difficult by introducing a requirement for property purchasers to obtain an income tax certificate before registration, resulting in delays at the Uganda Revenue Authority and the Ministry of DB2013 Uganda Finance. At the same time, Uganda made it easier by digitizing records at the title registry, increasing efficiency at the assessor’s office and making it possible for more banks to accept the stamp duty payment. Sierra Leone made registering property easier by DB2013 Sierra Leone computerizing the Ministry of Lands, Country Planning and the Environment. Namibia made transferring property more difficult by DB2013 Namibia requiring conveyancers to obtain a building compliance certificate beforehand. Nigeria improved access to credit information by distributing DB2013 Nigeria credit information from retail companies. Sudan improved access to credit information by establishing DB2013 Sudan a private credit bureau. Seychelles improved access to credit information by adopting DB2013 Seychelles new regulations that provide for the establishment and operation of a credit registry database. Sierra Leone improved access to credit information by DB2013 Sierra Leone establishing a public credit registry at its central bank and guaranteeing borrowers’ right to inspect their personal data. Burundi reduced the time to trade across borders by enhancing its use of electronic data interchange systems, DB2013 Burundi introducing a more efficient system for monitoring goods going through transit countries and improving border coordination with neighboring transit countries. Zambia strengthened its insolvency process by introducing DB2013 Zambia further qualification requirements for receivers and liquidators and by establishing specific duties and Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 51 DB year Economy Reform remuneration rules for them. Uganda strengthened its insolvency process by clarifying rules on the creation of mortgages, establishing the duties of DB2013 Uganda mortgagors and mortgagees, defining priority rules, providing remedies for mortgagors and mortgagees and establishing the powers of receivers. Niger reduced the time to import by expanding and DB2013 Niger optimizing the use of an electronic data interchange system for customs clearance. South Africa reduced the time and documents required to DB2013 South Africa export and import through its ongoing customs modernization program. Tanzania made importing more difficult by introducing a DB2013 Tanzania requirement to obtain a certificate of conformity before the imported goods are shipped. Rwanda made enforcing contracts easier by implementing an DB2013 Rwanda electronic filing system for initial complaints. Togo increased the wage premium for weekly holiday work DB2013 Togo and the severance payment in cases of redundancy dismissal. Nigeria introduced a new compulsory labor contribution paid DB2013 Nigeria by the employer. DB2013 Swaziland Swaziland introduced value added tax. Mauritius made property transfers faster by implementing an DB2013 Mauritius electronic information management system at the Registrar- General’s Department. Mauritius improved access to credit information by starting to DB2013 Mauritius collect payment information from retailers and beginning to distribute both positive and negative information. Namibia made getting electricity easier by reducing the time DB2013 Namibia required to provide estimates and external connection works and by lowering the connection costs. Rwanda made getting electricity easier by reducing the cost DB2013 Rwanda of obtaining a new connection. Guinea made starting a business easier by setting up a one- stop shop for company incorporation and by replacing the DB2013 Guinea requirement for a copy of the founders’ criminal records with one for a sworn declaration at the time of the company’s registration Guinea made obtaining a building permit less expensive by DB2013 Guinea clarifying the method for calculating the cost. Burundi made starting a business easier by eliminating the DB2013 Burundi requirements to have company documents notarized, to Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 52 DB year Economy Reform publish information on new companies in a journal and to register new companies with the Ministry of Trade and Industry. Guinea made getting electricity easier by simplifying the DB2013 Guinea process for connecting new customers to the distribution network. Burundi made obtaining a construction permit easier by DB2013 Burundi eliminating the requirement for a clearance from the Ministry of Health and reducing the cost of the geotechnical study. Burundi made property transfers faster by establishing a DB2013 Burundi statutory time limit for processing property transfer requests at the land registry. Burundi strengthened investor protections by introducing new requirements for the approval of transactions between interested parties, by requiring greater corporate disclosure DB2012 Burundi to the board of directors and in the annual report and by making it easier to sue directors in cases of prejudicial transactions between interested parties. Burundi made paying taxes easier for companies by reducing DB2012 Burundi the payment frequency for social security contributions from monthly to quarterly. Burundi made dealing with construction permits easier by DB2012 Burundi reducing the cost to obtain a geotechnical study. Access to credit in Guinea was improved through amendments to the OHADA Uniform Act on Secured Transactions that broaden the range of assets that can be DB2012 Guinea used as collateral (including future assets), extend the security interest to the proceeds of the original asset and introduce the possibility of out-of-court enforcement. Tanzania made trading across borders faster by implementing DB2012 Tanzania the Pre-Arrival Declaration (PAD) system and electronic submission of customs declaration. Senegal made trading across borders less costly by opening DB2012 Senegal the market for transport, which increased competition. São Tomé and Príncipe made trading across borders faster by DB2012 São Tomé and Príncipe adopting legislative, administrative and technological improvements. Sierra Leone made trading across borders faster by DB2012 Sierra Leone implementing the Automated System for Customs Data (ASYCUDA). The Seychelles made trading across borders faster by DB2012 Seychelles introducing electronic submission of customs documents. DB2012 Togo Togo reduced its corporate income tax rate. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 53 DB year Economy Reform The Seychelles made paying taxes less costly for firms by DB2012 Seychelles eliminating the social security tax. Rwanda reduced the frequency of value added tax filings by DB2012 Rwanda companies from monthly to quarterly. In Rwanda the private credit bureau started to collect and distribute information from utility companies and also started DB2012 Rwanda to distribute more than 2 years of historical information, improving the credit information system. Access to credit in Niger was improved through amendments to the OHADA Uniform Act on Secured Transactions that broaden the range of assets that can be used as collateral DB2012 Niger (including future assets), extend the security interest to the proceeds of the original asset and introduce the possibility of out-of-court enforcement. Access to credit in Senegal was improved through amendments to the OHADA Uniform Act on Secured Transactions that broaden the range of assets that can be DB2012 Senegal used as collateral (including future assets), extend the security interest to the proceeds of the original asset and introduce the possibility of out-of-court enforcement. Sierra Leone improved its credit information system by DB2012 Sierra Leone enacting a new law providing for the creation of a public credit registry. Access to credit in Togo was improved through amendments to the OHADA Uniform Act on Secured Transactions that broaden the range of assets that can be used as collateral DB2012 Togo (including future assets), extend the security interest to the proceeds of the original asset and introduce the possibility of out-of-court enforcement. South Africa introduced a new reorganization process to DB2012 South Africa facilitate the rehabilitation of financially distressed companies. Sierra Leone established a fast-track commercial court in an DB2012 Sierra Leone effort to expedite commercial cases, including insolvency proceedings. Namibia adopted a new company law that established clear DB2012 Namibia procedures for liquidation. Mozambique made getting electricity more difficult by requiring authorization of a connection project by the DB2012 Mozambique Ministry of Energy and by adding an inspection of the completed external works. Senegal made enforcing contracts easier by launching DB2012 Senegal specialized commercial chambers in the court. The Seychelles expanded the jurisdiction of the lower court, DB2012 Seychelles increasing the time required to enforce contracts. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 54 DB year Economy Reform Sierra Leone made enforcing contracts easier by launching a DB2012 Sierra Leone fast-track commercial court. Burundi amended its commercial code to establish DB2012 Burundi foreclosure procedures. Rwanda made transferring property more expensive by DB2012 Rwanda enforcing the checking of the capital gains tax. Namibia made transferring property more expensive for DB2012 Namibia companies. South Africa made transferring property less costly and more DB2012 South Africa efficient by reducing the transfer duty and introducing electronic filing. São Tomé and Príncipe made registering property less costly DB2012 São Tomé and Príncipe by lowering property transfer taxes. Swaziland made transferring property quicker by streamlining DB2012 Swaziland the process at the land registry. Uganda increased the efficiency of property transfers by DB2012 Uganda establishing performance standards and recruiting more officials at the land office. Zambia made registering property more costly by increasing DB2012 Zambia the property transfer tax rate. São Tomé and Príncipe made dealing with construction DB2012 São Tomé and Príncipe permits easier by reducing the time required to process building permit applications. Senegal made obtaining a building permit more expensive by DB2012 Senegal increasing the cost. Mauritania made dealing with construction permits easier by DB2012 Mauritania opening a one-stop shop. Uganda introduced changes that added time to the process of obtaining a business license, slowing business start-up. But DB2012 Uganda it simplified registration for a tax identification number and for value added tax by introducing an online system. South Africa made starting a business easier by implementing DB2012 South Africa its new company law, which simplified the incorporation documents. São Tomé and Príncipe made starting a business easier by establishing a one-stop shop, eliminating the requirement for DB2012 São Tomé and Príncipe an operating license for general commercial companies and simplifying publication requirements. Senegal made starting a business easier by replacing the requirement for a copy of the founders’ criminal records with DB2012 Senegal one for a sworn declaration at the time of the company’s registration. DB2012 Rwanda Rwanda made starting a business easier by reducing the Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 55 DB year Economy Reform business registration fees. The Gambia made trading across borders faster by DB2012 Gambia, The implementing the Automated System for Customs Data (ASYCUDA). Liberia made trading across borders faster by implementing DB2012 Liberia online submission of customs forms and enhancing risk- based inspections. The Gambia reduced the minimum turnover tax and DB2012 Gambia, The corporate income tax rates. Lesotho made enforcing contracts easier by launching a DB2012 Lesotho specialized commercial court. Kenya introduced a case management system that will help DB2012 Kenya increase the efficiency and cost-effectiveness of commercial dispute resolution. Malawi adopted new rules providing clear procedural DB2012 Malawi requirements and time frames for winding up a company. The Gambia made getting electricity faster by allowing DB2012 Gambia, The customers to choose private contractors to carry out the external connection works. In Ethiopia delays in providing new connections made getting DB2012 Ethiopia electricity more difficult. Access to credit in Gabon was improved through amendments to the OHADA Uniform Act on Secured Transactions that broaden the range of assets that can be DB2012 Gabon used as collateral (including future assets), extend the security interest to the proceeds of the original asset and introduce the possibility of out-of-court enforcement. Access to credit in Guinea-Bissau was improved through amendments to the OHADA Uniform Act on Secured Transactions that broaden the range of assets that can be DB2012 Guinea-Bissau used as collateral (including future assets), extend the security interest to the proceeds of the original asset and introduce the possibility of out-of-court enforcement. Access to credit in Mali was improved through amendments to the OHADA Uniform Act on Secured Transactions that broaden the range of assets that can be used as collateral DB2012 Mali (including future assets), extend the security interest to the proceeds of the original asset and introduce the possibility of out-of-court enforcement. Liberia strengthened its legal framework for secured transactions by adopting a new commercial code that DB2012 Liberia broadens the range of assets that can be used as collateral (including future assets) and extends the security interest to the proceeds of the original asset. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 56 DB year Economy Reform Madagascar improved its credit information system by eliminating the minimum threshold for loans included in the DB2012 Madagascar database and making it mandatory for banks to share credit information with the credit bureau. Malawi improved its credit information system by passing a DB2012 Malawi new law allowing the creation of a private credit bureau. The Democratic Republic of Congo reduced the DB2012 Congo, Dem. Rep. administrative costs of obtaining a construction permit. Malawi made property registration slower by no longer DB2012 Malawi sustaining last year’s time improvement in Compliance Certificate processing times at the Ministry of Lands. Malawi decreased the severance pay applicable in case of DB2012 Malawi redundancy dismissals of workers with 10 years of service. Cape Verde introduced qualification requirements for DB2012 Cabo Verde insolvency administrators and a shorter time frame for liquidation proceedings. Côte d’Ivoire eliminated a tax on firms, the contribution for DB2012 Côte d'Ivoire national reconstruction (contribution pour la reconstruction nationale). The Democratic Republic of Congo made paying taxes easier DB2012 Congo, Dem. Rep. for firms by replacing the sales tax with a value added tax. Burkina Faso made dealing with construction permits less DB2012 Burkina Faso costly by reducing the fees to obtain a fire safety study. The Republic of Congo made registering property more DB2012 Congo, Rep. expensive by reversing a previous law that reduced the registration fee. Cape Verde made registering property faster by DB2012 Cabo Verde implementing time limits for the notaries and the land registry. The Central African Republic halved the cost of registering DB2012 Central African Republic property. DB2012 Ghana Ghana increased the cost to start a business by 70%. Guinea-Bissau made starting a business easier by establishing a one-stop shop, eliminating the requirement for an DB2012 Guinea-Bissau operating license and simplifying the method for providing criminal records and publishing the registration notice. Madagascar eased the process of starting a business by eliminating the minimum capital requirement, but also made DB2012 Madagascar it more difficult by introducing the requirement of obtaining a tax identification number. Liberia made starting a business easier by introducing a one- DB2012 Liberia stop shop. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 57 DB year Economy Reform Mali made starting a business easier by adding to the services DB2012 Mali provided by the one-stop shop. Access to credit in Côte d’Ivoire was improved through amendments to the OHADA Uniform Act on Secured Transactions that broaden the range of assets that can be DB2012 Côte d'Ivoire used as collateral (including future assets), extend the security interest to the proceeds of the original asset and introduce the possibility of out-of-court enforcement. Access to credit in the Republic of Congo was improved through amendments to the OHADA Uniform Act on Secured Transactions that broaden the range of assets that can be DB2012 Congo, Rep. used as collateral (including future assets), extend the security interest to the proceeds of the original asset and introduce the possibility of out-of-court enforcement. Access to credit in Comoros was improved through amendments to the OHADA Uniform Act on Secured Transactions that broaden the range of assets that can be DB2012 Comoros used as collateral (including future assets), extend the security interest to the proceeds of the original asset and introduce the possibility of out-of-court enforcement. Cape Verde improved its credit information system by DB2012 Cabo Verde introducing a new online platform and by starting to provide 5 years of historical data. Access to credit in Cameroon was improved through amendments to the OHADA Uniform Act on Secured Transactions that broaden the range of assets that can be DB2012 Cameroon used as collateral (including future assets), extend the security interest to the proceeds of the original asset and introduce the possibility of out-of-court enforcement. Access to credit in Chad was improved through amendments to the OHADA Uniform Act on Secured Transactions that broaden the range of assets that can be used as collateral DB2012 Chad (including future assets), extend the security interest to the proceeds of the original asset and introduce the possibility of out-of-court enforcement. Access to credit in the Central African Republic was improved through amendments to the OHADA Uniform Act on Secured Transactions that broaden the range of assets that can be DB2012 Central African Republic used as collateral (including future assets), extend the security interest to the proceeds of the original asset and introduce the possibility of out-of-court enforcement. Access to credit in Equatorial Guinea was improved through amendments to the OHADA Uniform Act on Secured Transactions that broaden the range of assets that can be DB2012 Equatorial Guinea used as collateral (including future assets), extend the security interest to the proceeds of the original asset and introduce the possibility of out-of-court enforcement. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 58 DB year Economy Reform Côte d’Ivoire made starting a business easier by reorganizing DB2012 Côte d'Ivoire the court clerk’s office where entrepreneurs file their company documents. The Democratic Republic of Congo made business start-up DB2012 Congo, Dem. Rep. faster by reducing the time required to complete company registration and obtain a national identification number. Comoros made the process of starting a business more DB2012 Comoros difficult by increasing the minimum capital requirement. The Central African Republic made starting a business easier by reducing business registration fees and by replacing the DB2012 Central African Republic requirement for a copy of the founders’ criminal records with one for a sworn declaration at the time of the company’s registration. Chad made starting a business easier by eliminating the requirement for a medical certificate and by replacing the DB2012 Chad requirement for a copy of the founders’ criminal records with one for a sworn declaration at the time of the company’s registration. Cameroon made starting a business easier by replacing the requirement for a copy of the founders’ criminal records with DB2012 Cameroon one for a sworn declaration at the time of the company’s registration, and by reducing publication fees. Access to credit in Benin was improved through amendments to the OHADA (Organization for the Harmonization of Business Law in Africa) Uniform Act on Secured Transactions DB2012 Benin that broaden the range of assets that can be used as collateral (including future assets), extend the security interest to the proceeds of the original asset and introduce the possibility of out-of-court enforcement. Access to credit in Burkina Faso was improved through amendments to the OHADA Uniform Act on Secured Transactions that broaden the range of assets that can be DB2012 Burkina Faso used as collateral (including future assets), extend the security interest to the proceeds of the original asset and introduce the possibility of out-of-court enforcement. Angola made transferring property less costly by reducing DB2012 Angola transfer taxes. Angola strengthened its credit information system by DB2012 Angola adopting new rules for credit bureaus and guaranteeing the right of borrowers to inspect their data. Burkina Faso made starting a business easier by replacing the requirement for a copy of the founders’ criminal records with DB2012 Burkina Faso one for a sworn declaration at the time of the company’s registration. Benin made starting a business easier by replacing the DB2012 Benin requirement for a copy of the founders’ criminal records with Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 59 DB year Economy Reform one for a sworn declaration at the time of the company’s Angola reduced the time for trading across borders by DB2011 Angola making investments in port infrastructure and administration. Burkina Faso reduced the statutory tax rate and the number DB2011 Burkina Faso of taxes for business and introduced simpler, uniform compliance procedures. Burkina Faso made dealing with construction permits easier DB2011 Burkina Faso by cutting the cost of the soil survey in half and the time to process a building permit application by a third. Benin created a new municipal commission to streamline DB2011 Benin construction permitting and set up an ad hoc commission to deal with the backlog in permit applications. Cape Verde made business start-up easier by eliminating the need for a municipal inspection before a business begins DB2011 Cabo Verde operations and computerizing the system for delivering the municipal license. Cameroon made starting a business easier by establishing a DB2011 Cameroon new one-stop shop and abolishing the requirement for verifying business premises and its corresponding fees. The Democratic Republic of Congo eased business start-up DB2011 Congo, Dem. Rep. by eliminating procedures, including the company seal. Burkina Faso made enforcing contracts easier by setting up a DB2011 Burkina Faso specialized commercial court and abolishing the fee to register judicial decisions. Burkina Faso reduced documentation requirements for DB2011 Burkina Faso importers and exporters, making it easier to trade. The Republic of Congo reduced its corporate income tax rate DB2011 Congo, Rep. from 38% to 36% in 2010. Côte d’Ivoire made paying taxes less costly for companies by DB2011 Côte d'Ivoire reducing the corporate income tax rate. Chad increased taxes on business through changes to its DB2011 Chad social security contribution rates. DB2011 Cabo Verde Cape Verde abolished the stamp duties on sales and checks. Cape Verde eased property registration by switching from DB2011 Cabo Verde fees based on a percentage of the property value to lower fixed rates. The Democratic Republic of Congo reduced by half the DB2011 Congo, Dem. Rep. property transfer tax to 3% of the property value. Côte d’Ivoire eased construction permitting by eliminating DB2011 Côte d'Ivoire the need to obtain a preliminary approval. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 60 DB year Economy Reform Dealing with construction permits became easier in the Democratic Republic of Congo thanks to a reduction in the DB2011 Congo, Dem. Rep. cost of a building permit from 1% of the estimated construction cost to 0.6% and a time limit for issuing building permits. Kenya eased business start-up by reducing the time it takes to get the memorandum and articles of association stamped, DB2011 Kenya merging the tax and value added tax registration procedures and digitizing records at the registrar. Malawi eased property transfers by cutting the wait for DB2011 Malawi consents and registration of legal instruments by half. Mali eased property transfers by reducing the property DB2011 Mali transfer tax for firms from 15% of the property value to 7%. Mali eased construction permitting by implementing a DB2011 Mali simplified environmental impact assessment for noncomplex commercial buildings. DB2011 Madagascar Madagascar continued to reduce corporate tax rates. Kenya increased the administrative burden of paying taxes by DB2011 Kenya requiring quarterly filing of payroll taxes. Mozambique eased business start-up by introducing a DB2011 Mozambique simplified licensing process. São Tomé and Principe made starting a business more DB2011 São Tomé and Príncipe difficult by introducing a minimum capital requirement for limited liability companies. Uganda made it more difficult to start a business by DB2011 Uganda increasing the trade licensing fees. Zambia eased business start-up by eliminating the minimum DB2011 Zambia capital requirement. Zimbabwe eased business start-up by reducing registration DB2011 Zimbabwe fees and speeding up the name search process and company and tax registration. Ghana strengthened access to credit by establishing a centralized collateral registry and by granting an operating DB2011 Ghana license to a private credit bureau that began operations in April of 2010. Guinea-Bissau established a specialized commercial court, DB2011 Guinea-Bissau speeding up the enforcement of contracts. Malawi simplified the enforcement of contracts by raising the DB2011 Malawi ceiling for commercial claims that can be brought to the magistrates court. Madagascar improved communication and coordination DB2011 Madagascar between customs and the terminal port operators through its single-window system (GASYNET), reducing both the time Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 61 DB year Economy Reform and the cost to export and import. Mali eliminated redundant inspections of imported goods, DB2011 Mali reducing the time for trading across borders. Ethiopia made trading easier by addressing internal DB2011 Ethiopia bureaucratic inefficiencies. Kenya speeded up trade by implementing an electronic cargo tracking system and linking this system to the Kenya Revenue DB2011 Kenya Authority’s electronic data interchange system for customs clearance. Zimbabwe reduced the severance payment obligation DB2011 Zimbabwe applicable in case of redundancy dismissals. Rwanda made dealing with construction permits easier by passing new building regulations at the end of April 2010 and DB2011 Rwanda implementing new time limits for the issuance of various permits. Sierra Leone made dealing with construction permits easier DB2011 Sierra Leone by streamlining the issuance of location clearances and building permits. Uganda enhanced access to credit by establishing a new DB2011 Uganda private credit bureau. Rwanda enhanced access to credit by allowing borrowers the right to inspect their own credit report and mandating that DB2011 Rwanda loans of all sizes be reported to the central bank’s public credit registry. Swaziland strengthened investor protections by requiring greater corporate disclosure, higher standards of accountability for company directors and greater access to DB2011 Swaziland corporate information for minority investors. Swaziland reduced the time to import by implementing an electronic data interchange system for customs at its border posts. Zimbabwe reduced the corporate income tax rate from 30% to 25%, lowered the capital gains tax from 20% to 5% and DB2011 Zimbabwe simplified the payment of corporate income tax by allowing quarterly payment through commercial banks. DB2011 Niger Niger reduced its corporate income tax rate. Sierra Leone replaced sales and service taxes with a goods DB2011 Sierra Leone and service tax. The Seychelles removed the tax-free threshold limit and DB2011 Seychelles lowered corporate income tax rates. São Tomé and Principe reduced the corporate income tax DB2011 São Tomé and Príncipe rate to a standard 25%. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 62 DB year Economy Reform Uganda continues to improve the efficiency of its court DB2011 Uganda system, greatly reducing the time to file and serve a claim. Zambia improved contract enforcement by introducing an electronic case management system in the courts that DB2011 Zambia provides electronic referencing of cases, a database of laws, real-time court reporting and public access to court records. Sierra Leone lifted a moratorium on sales of privately owned DB2011 Sierra Leone properties. Zambia eased trade by implementing a one-stop border post with Zimbabwe, launching web-based submission of customs DB2011 Zambia declarations and introducing scanning machines at border posts. Rwanda reduced the number of trade documents required and enhanced its joint border management procedures with DB2011 Rwanda Uganda and other neighbors, leading to an improvement in the trade logistics environment. Swaziland reduced the import time of trading across borders DB2011 Swaziland by implementing an electronic data interchange system for customs at its border posts. DB2011 Guinea Guinea increased the cost of obtaining a building permit. DB2011 Mauritius Mauritius introduced a new corporate social responsibility tax. Mauritius speeded up the resolution of commercial disputes DB2011 Mauritius by recruiting more judges and adding more courtrooms. Burundi made paying taxes simpler by replacing the DB2011 Burundi transactions tax with a value added tax. Note: For information on reforms in earlier years (back to DB2005), see the Doing Business reports for these years, available at http://www.doingbusiness.org. Source: Doing Business database. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 63 DEALING WITH CONSTRUCTION PERMITS Regulation of construction is critical to protect the WHAT THE DEALING WITH CONSTRUCTION public. But it needs to be efficient, to avoid excessive PERMITS INDICATORS MEASURE constraints on a sector that plays an important part in every economy. Where complying with building regulations is excessively costly in time and money, Procedures to legally build a warehouse (number) many builders opt out. They may pay bribes to pass inspections or simply build illegally, leading to Submitting all relevant documents and hazardous construction that puts public safety at risk. obtaining all necessary clearances, licenses, Where compliance is simple, straightforward and permits and certificates inexpensive, everyone is better off. Submitting all required notifications and receiving all necessary inspections What do the indicators cover? Obtaining utility connections for water and Doing Business records all procedures required for a sewerage business in the construction industry to build a warehouse along with the time and cost to complete Registering and selling the warehouse after its each procedure. In addition, this year Doing Business completion introduces a new measure, the building quality Time required to complete each procedure control index, evaluating the quality of building (calendar days) regulations, the strength of quality control and safety Does not include time spent gathering mechanisms, liability and insurance regimes, and information professional certification requirements. Each procedure starts on a separate day. The ranking of economies on the ease of dealing with Procedures that can be fully completed online construction permits is determined by sorting their are recorded as ½ day distance to frontier scores for dealing with construction permits. These scores are the simple Procedure considered completed once final document is received average of the distance to frontier scores for each of the component indicators. No prior contact with officials To make the data comparable across economies, Cost required to complete each procedure (% several assumptions about the construction of warehouse value) company, the warehouse project and the utility Official costs only, no bribes connections are used. Assumptions about the construction company Building quality control index (0-15) Sum of the scores of six component indices: The construction company (BuildCo): Quality of building regulations (0-2)  Is a limited liability company (or its legal equivalent). Quality control before construction (0-1)  Operates in the economy’s largest business Quality control during construction (0-3) city. For 11 economies the data are also Quality control after construction (0-3) collected for the second largest business city. Liability and insurance regimes (0-2)  Is 100% domestically and privately owned Professional certifications (0-4)  Has five owners, none of whom is a legal entity..   Is fully licensed and insured to carry out  construction projects, such as building  Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 64 warehouses.   The construction company (BuildCo) (continued):  Will be a new construction (there was no previous construction on the land), with no trees, natural  Has 60 builders and other employees, all of them water sources, natural reserves or historical nationals with the technical expertise and monuments of any kind on the plot. professional experience necessary to obtain construction permits and approvals.  Will have complete architectural and technical plans prepared by a licensed architect. If preparation of  Has a licensed architect and a licensed engineer, the plans requires such steps as obtaining further bothregistered with the local association of documentation or getting prior approvals from architects or engineers. BuildCo is not assumed external agencies, these are counted as procedures. to have any other employees who are technical or licensed experts, such as geological or  Will include all technical equipment required to be topographical experts. fully operational.  Has paid all taxes and taken out all necessary  Will take 30 weeks to construct (excluding all delays insurance applicable to its general business due to administrative and regulatory requirements). activity (for example, accidental insurance for  Assumptions about the utility connections construction workers and third-person liability).  The water and sewerage connections:  Owns the land on which the warehouse will be • Will be 150 meters (492 feet) from the existing built and will sell the warehouse upon its water source and sewer tap. If there is no water completion. delivery infrastructure in the economy, a borehole  Is valued at 50 times income per capita. will be dug. If there is no sewerage infrastructure, a septic tank in the smallest size available will be  Assumptions about the warehouse installed or built.  The warehouse:  Will not require water for fire protection reasons; a  Will be used for general storage activities, such fire extinguishing system (dry system) will be used as storage of books or stationery. The warehouse instead. If a wet fire protection system is required will not be used for any goods requiring special by law, it is assumed that the water demand conditions, such as food, chemicals or specified below also covers the water needed for pharmaceuticals. fire protection.  Will have two stories, both above ground, with a  Will have an average water use of 662 liters (175 total constructed area of approximately 1,300.6 gallons) a day and an average wastewater flow of square meters (14,000 square feet). Each floor will 568 liters (150 gallons) a day. Will have a peak be 3 meters (9 feet, 10 inches) high. water use of 1,325 liters (350 gallons) a day and a  Will have road access and be located in the peak wastewater flow of 1,136 liters (300 gallons) a day. periurban area of the economy’s largest business city (that is, on the fringes of the city but still  Will have a constant level of water demand and within its official limits). For 11 economies the wastewater flow throughout the year. data are also collected for the second largest  Will be 1 inch in diameter for the water connection business city. and 4 inches in diameter for the sewerage  • Will not be located in a special economic or connection. industrial zone. Will be located on a land plot of approximately 929 square meters (10,000 square feet) that is 100% owned by BuildCo and is accurately registered in the cadastre and land registry. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 65 DEALING WITH CONSTRUCTION PERMITS Where do the region’s economies stand today? How easy it is for entrepreneurs in economies in Sub- dealing with construction permits suggest an answer Saharan Africa (SSA) to legally build a warehouse? The (figure 3.1). The average ranking of the region and global rankings of these economies on the ease of comparator regions provide a useful benchmark. Figure 3.1 How economies in Sub-Saharan Africa (SSA) rank on the ease of dealing with construction permits Source: Doing Business database. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 66 DEALING WITH CONSTRUCTION PERMITS The indicators underlying the rankings may be more the time and the cost (figure 3.2). Comparing these revealing. Data collected by Doing Business show what it indicators across the region and with averages both for takes to comply with formalities to build a warehouse in the region and for comparator regions can provide each economy in the region: the number of procedures, useful insights. Figure 3.2 What it takes to comply with formalities to build a warehouse in economies in Sub-Saharan Africa (SSA) Procedures (number) Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 67 DEALING WITH CONSTRUCTION PERMITS Time (days) Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 68 DEALING WITH CONSTRUCTION PERMITS Cost (% of warehouse value) * Indicates a “no practice” mark. If an economy has no laws or regulations covering a specific area—for example, insolvency—it receives a “no practice” mark. Similarly, an economy receives a “no practice” or “not possible” mark if regulation exists but is never used in practice or if a competing regulation prohibits such practice. Either way, a “no practice” mark puts the economy at the bottom of the ranking on the relevant indicator. Source: Doing Business database. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 69 DEALING WITH CONSTRUCTION PERMITS Building Quality Control Index (0-15) * Indicates a “no practice” mark. If an economy has no laws or regulations covering a specific area—for example, insolvency—it receives a “no practice” mark. Similarly, an economy receives a “no practice” or “not possible” mark if regulation exists but is never used in practice or if a competing regulation prohibits such practice. Either way, a “no practice” mark puts the economy at the bottom of the ranking on the relevant indicator. Note: The index ranges from 0 to 15, with higher values indicating better quality control and safety mechanisms in the construction permitting system. The indicator is based on the same case study assumptions as the measures of efficiency. Source: Doing Business database. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 70 DEALING WITH CONSTRUCTION PERMITS What are the changes over time? Smart regulation ensures that standards are met while compliance costs reasonable, governments around the making compliance easy and accessible to all. Coherent world have worked on consolidating permitting and transparent rules, efficient processes and adequate requirements. What construction permitting reforms has allocation of resources are especially important in sectors Doing Business recorded in Sub-Saharan Africa (SSA) where safety is at stake. Construction is one of them. In (table 3.1)? an effort to ensure building safety while keeping Table 3.1 How have economies in Sub-Saharan Africa (SSA) made dealing with construction permits easier—or not? By Doing Business report year DB2011 to DB2017 DB year Economy Reform Angola adopted a new labor law that decreased the wage premium for overtime and night work and increased the wage premium for work on weekly holidays. The law also extended the maximum duration of fixed-term contracts and DB2017 Angola made fixed-term contracts able to be used for permanent tasks, reduced severance pay for redundancy dismissals of employees with five and ten years of continuous employment and increased severance pay for employees with one continuous year of service. Angola made starting a business easier by eliminating the DB2017 Angola paid-in minimum capital requirement. Angola made paying taxes easier and less costly by reducing the frequency of advance payments of corporate income tax and increasing the allowable deductions for bad debt DB2017 Angola provisions. At the same time, Angola made interest income tax a final tax that is not deductible for the calculation of corporate income tax. Botswana made dealing with construction permits easier by DB2017 Botswana getting rid of the requirement to submit a rates clearance certificate in order to obtain a building permit. Burkina Faso improved access to credit information by introducing regulations that govern the licensing and DB2017 Burkina Faso functioning of credit bureaus in West African Economic and Monetary Union (UEMOA) member states. Burkina Faso made resolving insolvency easier by introducing a new conciliation procedure for companies in DB2017 Burkina Faso financial difficulties and a simplified preventive settlement procedure for small companies. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 71 DB year Economy Reform Benin made resolving insolvency easier by introducing a new conciliation procedure for companies in financial difficulties DB2017 Benin and a simplified preventive settlement procedure for small companies. Benin made starting a business easier by eliminating the DB2017 Benin need to notarize company bylaws to activate a bank account after incorporation. Burkina Faso made starting a business less costly by DB2017 Burkina Faso reducing the paid-in minimum capital required to register a company. Cameroon made dealing with construction permits easier by reducing the time it takes to obtain the building permit and DB2017 Cameroon strengthen the Building Quality Control Index by increasing transparency. te d’Ivoire made dealing with construction permits more DB2017 Côte d'Ivoire transparent by making building regulations accessible online. The Democratic Republic of Congo made dealing with construction permits easier by improving building quality DB2017 Congo, Dem. Rep. control and reducing the time it takes to obtain the building permit. Côte d’Ivoire made enforcing contracts easier by introducing DB2017 Côte d'Ivoire a simplified fast-track procedure for small claims that allows for parties’ self-representation. The Democratic Republic of Congo adopted legislation that DB2017 Congo, Dem. Rep. prohibits discrimination in hiring on the basis of gender. The Comoros reduced the length of notice period and DB2017 Comoros amount of severance payment for redundancy dismissals. Cabo Verde introduced unemployment insurance for DB2017 Cabo Verde workers with a contribution period of at least six months. Côte d’Ivoire improved access to credit information by DB2017 Côte d'Ivoire establishing a new credit bureau. Côte d’Ivoire made resolving insolvency easier by introducing a new conciliation procedure for companies in DB2017 Côte d'Ivoire financial difficulties and a simplified preventive settlement procedure for small companies. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 72 DB year Economy Reform The Comoros made resolving insolvency easier by introducing a new conciliation procedure for companies in DB2017 Comoros financial difficulties and a simplified preventive settlement procedure for small companies. The Republic of Congo made resolving insolvency easier by introducing a new conciliation procedure for companies in DB2017 Congo, Rep. financial difficulties and a simplified preventive settlement procedure for small companies. The Democratic Republic of Congo made resolving insolvency easier by introducing a new conciliation DB2017 Congo, Dem. Rep. procedure for companies in financial difficulties and a simplified preventive settlement procedure for small companies. Cameroon made resolving insolvency easier by introducing a new conciliation procedure for companies in financial DB2017 Cameroon difficulties and a simplified preventive settlement procedure for small companies. Chad made resolving insolvency easier by introducing a new conciliation procedure for companies in financial difficulties DB2017 Chad and a simplified preventive settlement procedure for small companies. The Central African Republic made resolving insolvency easier by introducing a new conciliation procedure for DB2017 Central African Republic companies in financial difficulties and a simplified preventive settlement procedure for small companies. Equatorial Guinea made resolving insolvency easier by introducing a new conciliation procedure for companies in DB2017 Equatorial Guinea financial difficulties and a simplified preventive settlement procedure for small companies. Comoros made transferring a property less expensive by DB2017 Comoros reducing transfer costs. The Democratic Republic of Congo made it more expensive DB2017 Congo, Dem. Rep. to transfer property by increasing the property transfer tax. Chad reduced the cost of starting a business by reducing the DB2017 Chad paid-in minimum capital required to register a company. DB2017 Equatorial Guinea Equatorial Guinea made the process of starting a business easier by eliminating the need to obtain a copy of the Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 73 DB year Economy Reform business founders' criminal records. Equatorial Guinea made paying taxes more costly by DB2017 Equatorial Guinea increasing the minimum tax. Cameroon made paying taxes more costly by increasing the DB2017 Cameroon minimum tax rate for companies. Madagascar increased the transparency of dealing with DB2017 Madagascar construction permits by publishing construction-related regulations online and free of charge. Ghana made dealing with construction permits more DB2017 Ghana expensive by increasing the cost of obtaining a building permit. Liberia shortened the workweek by increasing the mandatory number of weekly rest hours to 36 consecutive hours with Sunday designated as the weekly holiday. It also mandated a maximum of five overtime hours per week. Liberia also DB2017 Liberia introduced paid annual leave entitlements to employees after one year of employment, extended the duration of paid maternity leave and mandated equal remuneration for work of equal value. The Gambia strengthened access to credit by adopting the Security Interests in Moveable Property Act. The new law on DB2017 Gambia, The secured transactions implements a functional secured transactions system and establishes a centralized notice based collateral registry. Malawi strengthened access to credit by adopting a new law on secured transactions that implements a functional DB2017 Malawi secured transactions system and establishes a centralized, notice-based, online collateral registry. Lesotho improved access to credit information by expanding DB2017 Lesotho the coverage of its credit bureau. Mali improved access to credit information by establishing a DB2017 Mali new credit bureau. Kenya streamlined the process of getting electricity by introducing the use of a geographic information system DB2017 Kenya which eliminates the need to conduct a site visit, thereby reducing the time and interactions needed to obtain an electricity connection. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 74 DB year Economy Reform Kenya strengthened minority investor protections by clarifying ownership and control structures, by introducing greater requirements for disclosure of related-party DB2017 Kenya transactions to the board of directors, by making it easier to sue directors in cases of prejudicial related-party transactions and by allowing the rescission of related-party transactions that are shown to harm the company. Mali made resolving insolvency easier by introducing a new conciliation procedure for companies in financial difficulties DB2017 Mali and a simplified preventive settlement procedure for small companies. Gabon made resolving insolvency easier by introducing a new conciliation procedure for companies in financial DB2017 Gabon difficulties and a simplified preventive settlement procedure for small companies. Guinea-Bissau made resolving insolvency easier by introducing a new conciliation procedure for companies in DB2017 Guinea-Bissau financial difficulties and a simplified preventive settlement procedure for small companies. Kenya made resolving insolvency easier by introducing a reorganization procedure, facilitating continuation of the DB2017 Kenya debtor’s business during insolvency proceedings and by introducing regulations for insolvency practitioners. Kenya made Registering property easier by increasing the DB2017 Kenya transparency at its land registry and cadastre. Ghana made starting a business more costly by increasing DB2017 Ghana the registration and authentication fees. Kenya made starting a business easier by removing stamp duty fees required for the nominal capital, memorandum and articles of association . Kenya also eliminated DB2017 Kenya requirements to sign compliance declarations before a commissioner of oaths. However, Kenya also made starting a business more expensive by introducing a flat fee for company incorporation. Mali made starting a business less expensive by reducing the DB2017 Mali paid-in minimum capital requirement. DB2017 Madagascar Madagascar made starting a business easier by reducing the number of procedures needed to register a company. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 75 DB year Economy Reform Malawi made starting a business easier by eliminating the DB2017 Malawi legal requirement to use a company seal and making it optional for entrepreneurs. Madagascar made trading across borders easier by simplifying and streamlining customs procedures and DB2017 Madagascar implementing an electronic data interchange system, which reduced the time for preparation and submission of trade documents for both exporting and importing. Ghana made trading across borders easier by removing the DB2017 Ghana mandatory pre-arrival assessment inspection at origin for imported products. Rwanda made dealing with construction permits more cumbersome and expensive by introducing new DB2017 Rwanda requirements to obtain a building permit. It also strengthen the quality control index by implementing the qualifications required for architects and engineers. Zambia made dealing with construction permits more costly DB2017 Zambia by raising the costs associated with submitting a brief to the environmental agency. Zimbabwe made dealing with construction permits faster by DB2017 Zimbabwe streamlining the building plan approval process. Niger made enforcing contracts easier by creating a specialized commercial court in Niamey and by adopting a DB2017 Niger new code of civil procedure that establishes time standards for key court events. Rwanda made enforcing contracts easier by introducing an DB2017 Rwanda electronic case management system for judges and lawyers. São Tomé and Príncipe adopted a minimum wage for the DB2017 São Tomé and Príncipe private sector. Zimbabwe reduced severance payments and introduced DB2017 Zimbabwe stricter rules governing fixed-term contracts. DB2017 Zambia Zambia eliminated fixed-term contracts for permanent tasks. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 76 DB year Economy Reform Nigeria strengthened access to credit by creating a DB2017 Nigeria centralized collateral registry. This reform applies to both Kano and Lagos. Zimbabwe improved access to credit information by allowing DB2017 Zimbabwe the establishment of a credit registry. Mozambique improved access to credit information by DB2017 Mozambique enacting a law that allows the establishment of a new credit bureau. Niger improved access to credit information by establishing DB2017 Niger a new credit bureau. Mauritania improved access to credit information by DB2017 Mauritania providing banks and financial institutions with online access to the credit registry data. Senegal improved access to credit information by DB2017 Senegal establishing a new credit bureau. The credit bureau in Tanzania expanded credit bureau DB2017 Tanzania borrower coverage and began to distribute credit data from retailers. Togo improved access to credit information by introducing DB2017 Togo regulations that govern the licensing and functioning of credit bureaus in UEMOA member states. Mauritania strengthened minority investor protections by requiring prior external review of related-party transactions, DB2017 Mauritania by increasing director liability and by expanding shareholders' role in major transactions. Niger strengthened minority investor protections by DB2017 Niger introducing a provision whereby requires the winning party’s legal expenses are reimbursed by the losing party. Sudan strengthened minority investor protections by introducing greater requirements for disclosure of related- party transactions to the board of directors, and granting shareholders preemption rights in limited liability companies. DB2017 Sudan However, Sudan weakened minority investor protections by making it more difficult to sue directors in case of prejudicial related-party transactions, decreasing shareholder rights and role in major corporate decisions, and undermining ownership and control structures. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 77 DB year Economy Reform Togo made resolving insolvency easier by introducing a new conciliation procedure for companies in financial difficulties DB2017 Togo and a simplified preventive settlement procedure for small companies. Senegal made resolving insolvency easier by introducing a new conciliation procedure for companies in financial DB2017 Senegal difficulties and a simplified preventive settlement procedure for small companies. Niger made resolving insolvency easier by introducing a new conciliation procedure for companies in financial difficulties DB2017 Niger and a simplified preventive settlement procedure for small companies. Zimbabwe made registering property easier by launching an official website containing information on the list of DB2017 Zimbabwe documents and fees for completing a property transaction, as well as, a specific time frame for delivering a legally binding document that proves property ownership. Zambia made it more affordable to transfer property by DB2017 Zambia decreasing the property Rwanda made it easier to register property by introducing DB2017 Rwanda effective time limits and increasing the transparency of the land administration system. Senegal made registering property easier by increasing the DB2017 Senegal transparency at its land registry and cadastre. South Africa made it more expensive to transfer property by DB2017 South Africa increasing the property transfer tax. Sudan made starting a business more difficult by increasing DB2017 Sudan the cost of a company seal. Uganda made starting a business easier by eliminating the DB2017 Uganda requirement that a commissioner of oaths must sign compliance declarations. South Africa made starting a business easier by introducing DB2017 South Africa an online portal to search for a company name. Sierra Leone made starting a business easier by reducing DB2017 Sierra Leone registration fees. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 78 DB year Economy Reform Rwanda made starting a business easier by improving the DB2017 Rwanda online registration one-stop shop and streamlining post- registration procedures. Mozambique made starting a business more difficult by DB2017 Mozambique increasing registration and notary fees. Niger made starting a business easier by reducing the time DB2017 Niger and cost needed to register a company. Niger also eliminated the requirement to notarize a company’s bylaws. Nigeria made starting a business easier by improving online DB2017 Nigeria government portals . This reform applies to both Kano and Lagos. Zimbabwe made trading across borders more difficult by DB2017 Zimbabwe introducing a mandatory pre-shipment inspection for imported products. Niger made trading across borders easier by removing the DB2017 Niger mandatory pre-shipment inspection for imported products. Mauritania made trading across borders easier by upgrading SYDONIA World electronic system, which reduced the time DB2017 Mauritania for preparation and submission of customs declarations for both exports and imports. Rwanda made trading across borders easier by removing the DB2017 Rwanda mandatory pre-shipment inspection for imported products. Uganda made trading across borders easier by constructing DB2017 Uganda the Malaba One-Stop Border Post which reduced border compliance time for exports. Togo made trading across borders easier by implementing an electronic single-window system, which reduced the time DB2017 Togo for border compliance and documentary compliance for both exporting and importing. Togo made paying taxes easier by streamlining the DB2017 Togo administrative process of complying with tax obligations. Uganda made paying taxes easier by eliminating a requirement for tax returns to be submitted in paper copy DB2017 Uganda following online submission. At the same time, Uganda increased the stamp duty for insurance contracts. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 79 DB year Economy Reform Tanzania made paying taxes more complicated by increasing the frequency of filing of the skills Development Levy and DB2017 Tanzania more costly by introducing a workers’ compensation tariff paid by employers. South Africa made paying taxes more costly by increasing the rates of vehicle tax and property tax. At the same time the rate of social security contributions paid by employers DB2017 South Africa was reduced. South Africa made paying taxes more complicated by increasing the time it takes to prepare VAT returns. Senegal made paying taxes less costly by reducing the DB2017 Senegal maximum cap for corporate income tax and implementing more efficient accounting systems and software. Rwanda made paying taxes more complicated by DB2017 Rwanda introducing a requirement that companies file and pay social security contributions monthly instead of quarterly. Mauritania made paying taxes easier by reducing the DB2017 Mauritania frequency of both tax filing and payment of social security contributions. Burundi made paying taxes easier by introducing a new tax DB2017 Burundi return and eliminating the personalized VAT declaration form. Guinea made resolving insolvency easier by introducing a new conciliation procedure for companies in financial DB2017 Guinea difficulties and a simplified preventive settlement procedure for small companies. Mauritius made registering property easier by digitizing its DB2017 Mauritius land records. In Mauritius the time required for dealing with construction DB2016 Mauritius permits was reduced by the hiring of a more efficient subcontractor to establish sewerage connections. Guinea made starting a business easier by reducing the DB2016 Guinea minimum capital requirement. The utility in Senegal made getting an electricity connection DB2016 Senegal less time-consuming by streamlining the review of applications and the process for the final connection as well as by reducing the time needed to issue an excavation Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 80 DB year Economy Reform permit. It also made getting electricity less costly by reducing the security deposit. The utility in Togo reduced the time and procedures for getting an electricity connection through several initiatives, DB2016 Togo including by creating a single window enabling customers to pay all fees at once. The utility in Uganda reduced delays for new electricity connections by deploying more customer service engineers DB2016 Uganda and reducing the time needed for the inspection and meter installation. Rwanda made dealing with construction permits easier by DB2016 Rwanda adopting a new building code and new urban planning regulations. Niger made dealing with construction permits easier by DB2016 Niger reducing the time required for companies to obtain a water connection. In Namibia the process of dealing with construction permits DB2016 Namibia became more time-consuming as a result of inefficiency at the municipality. Senegal made enforcing contracts easier by introducing a DB2016 Senegal law regulating voluntary mediation. Rwanda improved its insolvency system by introducing provisions on voidable transactions and the approval of DB2016 Rwanda reorganization plans and by establishing additional safeguards for creditors in reorganization proceedings. Zambia made paying taxes easier for companies by implementing electronic filing and payment for VAT. At the DB2016 Zambia same time, Zambia made paying taxes more costly by increasing the property transfer tax rate. Swaziland made paying taxes less costly for companies by reducing the corporate income tax rate. On the other hand, DB2016 Swaziland Swaziland raised the ceiling for the National Provident Fund contribution. Mozambique made paying taxes easier and less costly for companies by implementing an online system for filing social DB2016 Mozambique security contributions and by increasing the depreciation rate for copying machines. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 81 DB year Economy Reform Rwanda made paying taxes easier for companies by DB2016 Rwanda introducing electronic filing and making its use compulsory. Rwanda strengthened minority investor protections by introducing provisions allowing holders of 10% of a company’s shares to call for an extraordinary meeting of shareholders, requiring holders of special classes of shares to DB2016 Rwanda vote on decisions affecting their shares, requiring board members to disclose information about their directorships and primary employment and requiring that audit reports for listed companies be published in a newspaper. Nigeria strengthened minority investor protections by requiring that related-party transactions be subject to DB2016 Nigeria external review and to approval by disinterested shareholders. This reform applies to both Kano and Lagos. Zimbabwe strengthened minority investor protections by DB2016 Zimbabwe introducing provisions allowing legal practitioners to enter into contingency fee agreements with clients. Nigeria made transferring property in Lagos less costly by DB2016 Nigeria reducing fees for property transactions. Senegal made transferring property less costly by lowering DB2016 Senegal the property transfer tax. Mauritania made starting a business easier by eliminating DB2016 Mauritania the minimum capital requirement. Niger made starting a business easier by reducing the DB2016 Niger minimum capital requirement. Rwanda made starting a business easier by eliminating the DB2016 Rwanda need for new companies to open a bank account in order to register for VAT. Togo made starting a business less costly by reducing the DB2016 Togo fees to register with the tax authority. Uganda made starting a business easier by introducing an DB2016 Uganda online system for obtaining a trading license and by reducing business incorporation fees. Senegal made starting a business easier by reducing the DB2016 Senegal minimum capital requirement. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 82 DB year Economy Reform Zambia made starting a business more difficult by increasing DB2016 Zambia the registration fees. Mauritania reduced the documentary and border compliance DB2016 Mauritania time for importing by eliminating the preimport declaration and value attestation and making the manifest electronic. Niger increased the time and cost for documentary and DB2016 Niger border compliance for importing by making a preshipment inspection mandatory. Rwanda increased the time and cost for documentary and DB2016 Rwanda border compliance for importing by making preshipment inspection mandatory for all imported products. Togo reduced the time for documentary and border compliance for importing by implementing an electronic DB2016 Togo platform connecting several agencies for import procedures and payments. Tanzania reduced the time for both exporting and importing by implementing the Tanzania Customs Integrated System DB2016 Tanzania (TANCIS), an online system for downloading and processing customs documents. Zambia increased the documentary and border compliance time for both exporting and importing by shifting all DB2016 Zambia clearance authority to a central processing center at the initial stage of implementing a web-based customs platform (ASYCUDA World). DB2016 Zambia In Zambia the credit bureau began to provide credit scores. In Zimbabwe the credit bureau began to provide credit DB2016 Zimbabwe scores. In Uganda the credit bureau expanded borrower coverage, DB2016 Uganda improving access to credit information. The Seychelles improved access to credit information by DB2016 Seychelles establishing a credit registry. In Rwanda the credit bureau started to provide credit scores to banks and other financial institutions while the credit DB2016 Rwanda registry expanded borrower coverage, strengthening the credit reporting system. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 83 DB year Economy Reform Niger improved its credit information system by introducing regulations that govern the licensing and functioning of DB2016 Niger credit bureaus in the member states of the West African Economic and Monetary Union (UEMOA). Namibia improved access to credit information by DB2016 Namibia guaranteeing by law borrowers’ right to inspect their own data. Mauritania improved access to credit information by lowering the threshold for the minimum size of loans to be DB2016 Mauritania included in the credit registry’s database and by expanding borrower coverage. The utility in Kenya reduced delays for new connections by DB2016 Kenya enforcing service delivery timelines and hiring contractors for meter installation. Kenya made dealing with construction permits more difficult by requiring an additional approval before issuance of the DB2016 Kenya building permit and by increasing the costs for both water and sewerage connections Gabon made dealing with construction permits more DB2016 Gabon complicated by increasing the time required for obtaining a building permit. The Gambia made paying taxes easier for companies by introducing a VAT system that is less complicated than the DB2016 Gambia, The previous sales tax system—and made paying taxes less costly by reducing the corporate income tax rate. Gabon made paying taxes more costly for companies by DB2016 Gabon reducing the depreciation rates for some types of fixed assets. Liberia made paying taxes more complicated for companies DB2016 Liberia by introducing a minimum corporate income tax. Madagascar strengthened minority investor protections by requiring that directors with a conflict of interest fully DB2016 Madagascar disclose the nature of their interest to the board of directors. Kenya made property transfers faster by improving DB2016 Kenya electronic document management at the land registry and introducing a unified form for registration. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 84 DB year Economy Reform Guinea-Bissau made transferring property easier by lowering DB2016 Guinea-Bissau the property registration tax. Gabon made transferring property less costly by lowering DB2016 Gabon the property registration tax. Madagascar made transferring property less costly by DB2016 Madagascar lowering the property transfer tax. Madagascar made starting a business more difficult by DB2016 Madagascar requiring a bank-certified check to pay the tax authority. Gabon made starting a business easier by reducing the paid- DB2016 Gabon in minimum capital requirement. Kenya made starting a business easier by reducing the time DB2016 Kenya it takes to assess and pay stamp duty. Madagascar reduced the time for border compliance for both exporting and importing by upgrading port DB2016 Madagascar infrastructure—and also reduced the time for documentary compliance for importing. Mali reduced the time for documentary compliance for both DB2016 Mali exporting and importing by introducing an electronic data interchange system. Ghana reduced the documentary and border compliance time for importing by developing electronic channels for DB2016 Ghana submitting and collecting the final classification and valuation report. Kenya improved access to credit information by passing DB2016 Kenya legislation that allows the sharing of positive information and by expanding borrower coverage. Mali improved its credit information system by introducing regulations that govern the licensing and functioning of DB2016 Mali credit bureaus in the member states of the West African Economic and Monetary Union (UEMOA). Liberia improved access to credit by adopting new laws on DB2016 Liberia secured transactions that establish a modern, unified and notice-based collateral registry. DB2016 Lesotho Lesotho improved access to credit information by Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 85 DB year Economy Reform establishing its first credit bureau. Madagascar improved access to credit by broadening the range of assets that can be used as collateral (including DB2016 Madagascar future assets), by allowing a general description of assets granted as collateral and by allowing a general description of debts and obligations. The Comoros improved access to credit information by DB2016 Comoros establishing a new credit registry. Angola made paying taxes less costly for companies by DB2016 Angola reducing the corporate income tax rate. Angola made starting a business easier by improving DB2016 Angola registration procedures and reducing the fees to register a company. The utility in Botswana made getting electricity easier by DB2016 Botswana enforcing service delivery timelines for new connections and improving the stock of materials for connection works. Benin made dealing with construction permits less time- DB2016 Benin consuming by establishing a one-stop shop and by reducing the number of signatories required on building permits. Benin made starting a business less costly by reducing the DB2016 Benin fees for filing company documents at the one-stop shop. Burkina Faso made starting a business easier by reducing the DB2016 Burkina Faso minimum capital requirement. Benin made trading across borders easier by further developing its electronic single-window system, which DB2016 Benin reduced the time for border compliance for both exporting and importing. The Democratic Republic of Congo made dealing with DB2016 Congo, Dem. Rep. construction permits less expensive by halving the cost to obtain a building permit. Côte d’Ivoire made enforcing contracts easier by introducing DB2016 Côte d'Ivoire new provisions on voluntary mediation. DB2016 Congo, Dem. Rep. The Democratic Republic of Congo made paying taxes more complicated for companies by introducing a new social Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 86 DB year Economy Reform security contribution paid by employers, though it subsequently reduced the rate of the contribution. The Republic of Congo made transferring property less DB2016 Congo, Rep. costly by lowering the property transfer tax rate. Côte d’Ivoire made transferring property less costly by DB2016 Côte d'Ivoire lowering the property transfer tax rate. Chad made transferring property less costly by lowering the DB2016 Chad property transfer tax. Cabo Verde made transferring property less costly by DB2016 Cabo Verde lowering the property registration tax. The Democratic Republic of Congo made starting a business DB2016 Congo, Dem. Rep. easier by simplifying registration procedures and reducing the minimum capital requirement. The Comoros made starting a business easier by reducing DB2016 Comoros the minimum capital requirement. Ethiopia has made starting a business easier by creating clear DB2016 Ethiopia guidance on trade name approvals. Côte d’Ivoire made trading across borders easier by implementing a single-window platform for importing, which DB2016 Côte d'Ivoire reduced the time required for documentary compliance. The Democratic Republic of Congo made trading across DB2016 Congo, Dem. Rep. borders more difficult by increasing the port handling time and cost for exporting and importing. In the Democratic Republic of Congo the utility in Kinshasa made getting electricity easier by reducing the number of DB2015 Congo, Dem. Rep. approvals required for new connections and reducing the burden of the security deposit. The Democratic Republic of Congo made dealing with DB2015 Congo, Dem. Rep. construction permits more costly by increasing the building permit fee. The Democratic Republic of Congo made paying taxes easier DB2015 Congo, Dem. Rep. for companies by simplifying corporate income tax returns and abolishing the minimum tax payable depending on a company’s size. On the other hand, it increased the rate for Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 87 DB year Economy Reform the minimum lump-sum tax applied to annual revenue. The Republic of Congo made paying taxes easier for companies by reducing the corporate income tax rate and by DB2015 Congo, Rep. abolishing the tax on the rental value of business premises and the tax on company-owned cars. Chad strengthened minority investor protections by introducing greater requirements for disclosure of related- party transactions to the board of directors and by making it DB2015 Chad possible for shareholders to inspect the documents pertaining to related-party transactions and to appoint auditors to conduct an inspection of such transactions. The Central African Republic strengthened minority investor protections by introducing greater requirements for disclosure of related-party transactions to the board of DB2015 Central African Republic directors and by making it possible for shareholders to inspect the documents pertaining to related-party transactions and to appoint auditors to conduct an inspection of such transactions. Cameroon strengthened minority investor protections by introducing greater requirements for disclosure of related- party transactions to the board of directors and by making it DB2015 Cameroon possible for shareholders to inspect the documents pertaining to related-party transactions and to appoint auditors to conduct an inspection of such transactions. The Republic of Congo strengthened minority investor protections by introducing greater requirements for disclosure of related-party transactions to the board of DB2015 Congo, Rep. directors and by making it possible for shareholders to inspect the documents pertaining to related-party transactions and to appoint auditors to conduct an inspection of such transactions. Côte d’Ivoire strengthened minority investor protections by introducing greater requirements for disclosure of related- party transactions to the board of directors and by making it DB2015 Côte d'Ivoire possible for shareholders to inspect the documents pertaining to related-party transactions and to appoint auditors to conduct an inspection of such transactions. The Democratic Republic of Congo strengthened minority DB2015 Congo, Dem. Rep. investor protections by introducing greater requirements for disclosure of related-party transactions to the board of Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 88 DB year Economy Reform directors and by making it possible for shareholders to inspect the documents pertaining to related-party transactions and to appoint auditors to conduct an inspection of such transactions. The Comoros strengthened minority investor protections by introducing greater requirements for disclosure of related- party transactions to the board of directors and by making it DB2015 Comoros possible for shareholders to inspect the documents pertaining to related-party transactions and to appoint auditors to conduct an inspection of such transactions. Equatorial Guinea strengthened minority investor protections by introducing greater requirements for disclosure of related-party transactions to the board of DB2015 Equatorial Guinea directors and by making it possible for shareholders to inspect the documents pertaining to related-party transactions and to appoint auditors to conduct an inspection of such transactions. Côte d’Ivoire made transferring property easier by digitizing DB2015 Côte d'Ivoire its land registry system and lowering the property registration tax. Côte d’Ivoire made starting a business easier by reducing the minimum capital requirement, lowering registration fees and DB2015 Côte d'Ivoire enabling the one-stop shop to publish notices of incorporation. The Democratic Republic of Congo made starting a business DB2015 Congo, Dem. Rep. easier by creating a one-stop shop. DB2015 Cabo Verde Cabo Verde introduced a minimum wage. The Central African Republic made trading across borders DB2015 Central African Republic more difficult by increasing border checks and security controls at the border post with Cameroon. Côte d’Ivoire made trading across borders easier by simplifying the processes for producing the inspection report DB2015 Côte d'Ivoire and by reducing port and terminal handling charges at the port of Abidjan. Benin made enforcing contracts easier by creating a DB2015 Benin commercial section within its court of first instance. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 89 DB year Economy Reform Burkina Faso strengthened minority investor protections by introducing greater requirements for disclosure of related- party transactions to the board of directors and by making it DB2015 Burkina Faso possible for shareholders to inspect the documents pertaining to related-party transactions and to appoint auditors to conduct an inspection of such transactions. Benin strengthened minority investor protections by introducing greater requirements for disclosure of related- party transactions to the board of directors and by making it DB2015 Benin possible for shareholders to inspect the documents pertaining to related-party transactions and to appoint auditors to conduct an inspection of such transactions. Benin made starting a business easier by reducing the DB2015 Benin minimum capital requirement and the fees to be paid at the one-stop shop. Benin made trading across borders easier by reducing the DB2015 Benin number of documents needed for imports. The Democratic Republic of Congo improved access to credit DB2015 Congo, Dem. Rep. information by establishing a credit registry. Côte d’Ivoire improved its credit information system by DB2015 Côte d'Ivoire introducing regulations that govern the licensing and operation of credit bureaus. Cameroon improved its credit information system by passing DB2015 Cameroon regulations that provide for the establishment and operation of a credit registry database. Cabo Verde improved its credit information system by DB2015 Cabo Verde adopting a new law providing for the establishment of credit bureaus. Mauritania improved its credit information system by DB2015 Mauritania lowering the minimum threshold for loans to be included in the registry’s database. Kenya improved its credit information system by passing legislation that allows the sharing of both positive and DB2015 Kenya negative credit information and establishes guidelines for the treatment of historical data. DB2015 Malawi Malawi reduced the time required to get electricity by engaging subcontractors to carry out external connection Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 90 DB year Economy Reform works. Madagascar made dealing with construction permits easier DB2015 Madagascar by reducing the time needed to obtain a building permit. Mali made dealing with construction permits easier by DB2015 Mali reducing the time needed to obtain a geotechnical study. Kenya made dealing with construction permits more costly DB2015 Kenya by increasing the building permit fees. Ghana made dealing with construction permits less time- DB2015 Ghana consuming by streamlining the process to obtain a building permit. Kenya made paying taxes more costly for companies by DB2015 Kenya increasing employers’ social security contribution rate. Gabon made paying taxes easier for companies by DB2015 Gabon introducing an electronic system for filing and paying VAT. Mali strengthened minority investor protections by introducing greater requirements for disclosure of related- party transactions to the board of directors and by making it DB2015 Mali possible for shareholders to inspect the documents pertaining to related-party transactions and to appoint auditors to conduct an inspection of such transactions. Gabon strengthened minority investor protections by introducing greater requirements for disclosure of related- party transactions to the board of directors and by making it DB2015 Gabon possible for shareholders to inspect the documents pertaining to related-party transactions and to appoint auditors to conduct an inspection of such transactions. The Gambia strengthened minority investor protections by clarifying the duties of directors and providing new venues DB2015 Gambia, The and remedies for minority shareholders seeking redress for oppressive conduct. Guinea-Bissau strengthened minority investor protections by introducing greater requirements for disclosure of related- party transactions to the board of directors and by making it DB2015 Guinea-Bissau possible for shareholders to inspect the documents pertaining to related-party transactions and to appoint auditors to conduct an inspection of such transactions. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 91 DB year Economy Reform Gabon made transferring property more costly by increasing DB2015 Gabon the property registration tax rate. Malawi made starting a business easier by streamlining company name search and registration and by eliminating DB2015 Malawi the requirement for inspection of company premises before issuance of a business license. Mauritania made starting a business easier by creating a DB2015 Mauritania one-stop shop and eliminating the publication requirement and the fee to obtain a tax identification number. The Gambia made starting a business easier by eliminating DB2015 Gambia, The the requirement to pay stamp duty. Ghana made trading across borders easier by upgrading DB2015 Ghana infrastructure at the port of Tema. In Rwanda the electricity company made getting electricity DB2015 Rwanda less costly by eliminating several fees. Sierra Leone made getting electricity easier by eliminating the need for customers to submit an application letter DB2015 Sierra Leone inquiring about a new connection before submitting an application—and made the process faster by improving staffing at the utility. Senegal made dealing with construction permits less time- DB2015 Senegal consuming by reducing the time for processing building permit applications. Rwanda made dealing with construction permits easier by DB2015 Rwanda eliminating the fee for obtaining a freehold title and by streamlining the process for obtaining an occupancy permit. Seychelles made enforcing contracts easier by establishing a commercial court, implementing and refining its case DB2015 Seychelles management system, introducing court-annexed mediation, and addressing scheduling conflicts within the courts. South Africa made enforcing contracts easier by amending DB2015 South Africa the monetary jurisdiction of its lower courts and introducing voluntary mediation. The Seychelles made resolving insolvency easier by DB2015 Seychelles introducing a reorganization procedure, provisions on the avoidance of undervalued transactions and the possibility to Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 92 DB year Economy Reform request post-commencement financing during the reorganization. Uganda made resolving insolvency easier by consolidating all provisions related to corporate insolvency in one law, establishing provisions on the administration of companies DB2015 Uganda (reorganization), clarifying standards on the professional qualifications of insolvency practitioners and introducing provisions allowing the avoidance of undervalued transactions. Mozambique made resolving insolvency easier by introducing a court-supervised reorganization procedure and a mechanism for prepackaged reorganizations, by DB2015 Mozambique clarifying rules on the appointment and qualifications of insolvency administrators and by strengthening creditors’ rights. Namibia made paying taxes more complicated for DB2015 Namibia companies by introducing a new vocational education and training levy. Swaziland made paying taxes less costly for companies by DB2015 Swaziland reducing the corporate income tax rate. Tanzania made paying taxes more complicated for companies by introducing an excise tax on money transfers. DB2015 Tanzania On the other hand, it made paying taxes less costly by reducing the rate of the skill and development levy. Togo made paying taxes less costly for companies by DB2015 Togo reducing the payroll tax rate. The Seychelles made paying taxes easier for companies by reducing the business tax rate applicable to income above 1 million Seychelles rupees ($77,700) and by introducing a DB2015 Seychelles simplified new tax return allowing joint filing and payment of the business tax, VAT and corporate social responsibility tax. On the other hand, it increased employers’ pension fund contribution rate. Sierra Leone made paying taxes more complicated for DB2015 Sierra Leone companies by introducing a capital gains tax. Senegal made paying taxes easier for companies by DB2015 Senegal abolishing the vehicle tax and making it possible to download the declaration forms for VAT online. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 93 DB year Economy Reform Zambia made paying taxes easier for companies by abolishing the medical levy and by introducing an online DB2015 Zambia system for filing corporate income tax, VAT and some labor taxes. At the same time, it also increased the property transfer tax. Senegal strengthened minority investor protections by introducing greater requirements for disclosure of related- party transactions to the board of directors; by making it possible for shareholders to inspect the documents DB2015 Senegal pertaining to related-party transactions and to appoint auditors to conduct an inspection of such transactions; and by making it possible for shareholder plaintiffs to request from the other party, and from witnesses, documents relevant to the subject matter of the claim during the trial. Togo strengthened minority investor protections by introducing greater requirements for disclosure of related- party transactions to the board of directors and by making it DB2015 Togo possible for shareholders to inspect the documents pertaining to related-party transactions and to appoint auditors to conduct an inspection of such transactions. Niger strengthened minority investor protections by introducing greater requirements for disclosure of related- party transactions to the board of directors and by making it DB2015 Niger possible for shareholders to inspect the documents pertaining to related-party transactions and to appoint auditors to conduct an inspection of such transactions. Mozambique made registering property easier by DB2015 Mozambique streamlining procedures at the land registry and municipality. Togo made transferring property easier by lowering the DB2015 Togo property registration tax rate. Senegal made it easier to transfer property by replacing the DB2015 Senegal authorization from the tax authority with a notification and setting up a single step at the land registry. Sierra Leone made registering property easier by introducing DB2015 Sierra Leone a fast-track procedure. Zambia made transferring property more difficult by DB2015 Zambia increasing the property transfer tax rate. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 94 DB year Economy Reform Senegal made starting a business easier by reducing the DB2015 Senegal minimum capital requirement. São Tomé and Príncipe made starting a business easier by DB2015 São Tomé and Príncipe eliminating the minimum capital requirement for business entities with no need to obtain a commercial license. Togo made starting a business easier by enabling the one- stop shop to publish notices of incorporation and DB2015 Togo eliminating the requirement to obtain an economic operator card. Swaziland made starting a business easier by shortening the DB2015 Swaziland notice and objection period for obtaining a new trade license. Tanzania made starting a business more difficult by DB2015 Tanzania increasing registration fees. Rwanda made starting a business more difficult by requiring DB2015 Rwanda companies to buy an electronic billing machine from a certified supplier. Tanzania made trading across borders easier by upgrading DB2015 Tanzania infrastructure at the port of Dar es Salaam. Uganda made trading across borders easier by DB2015 Uganda implementing the ASYCUDA World electronic system for the submission of export and import documents. Rwanda improved access to credit by establishing clear priority rules outside bankruptcy for secured creditors and DB2015 Rwanda establishing clear grounds for relief from a stay of enforcement actions by secured creditors during reorganization procedures. Sierra Leone improved its credit information system by DB2015 Sierra Leone beginning to distribute both positive and negative data and by increasing the system’s coverage rate. Senegal improved its credit information system by introducing regulations developed by the West African DB2015 Senegal Economic and Monetary Union that govern the licensing and operation of credit bureaus. DB2015 South Africa South Africa made access to credit information more difficult by introducing regulations requiring credit bureaus to Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 95 DB year Economy Reform remove negative credit information from their databases, such as adverse information on consumer behavior or enforcement action accumulated on a consumer’s record before April 1, 2014. Tanzania improved access to credit information by creating DB2015 Tanzania credit bureaus. In Zambia, the credit bureau improved access to credit DB2015 Zambia information by starting to exchange credit information with retailers and utilities. Guinea strengthened minority investor protections by introducing greater requirements for disclosure of related- party transactions to the board of directors and by making it DB2015 Guinea possible for shareholders to inspect the documents pertaining to related-party transactions and to appoint auditors to conduct an inspection of such transactions. Guinea made registering property easier by reorganizing the DB2015 Guinea records at the land registry and reducing the notary fees. Mauritius made enforcing contracts easier by introducing an DB2015 Mauritius electronic filing system for court users. Mauritius made starting a business easier by reducing trade DB2015 Mauritius license fees. Mauritius reduced the maximum duration of fixed-term DB2015 Mauritius contracts. Burundi made getting electricity easier by eliminating the electricity utility’s monopoly on the sale of materials needed DB2014 Burundi for new connections and by dropping the processing fee for new connections. Burundi made dealing with construction permits easier by DB2014 Burundi establishing a one-stop shop for obtaining building permits and utility connections. Burundi made paying taxes less costly for companies by DB2014 Burundi reducing corporate income tax rate. Burundi made transferring property easier by creating a one- DB2014 Burundi stop shop for property registration. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 96 DB year Economy Reform Burundi made starting a business easier by allowing registration with the Ministry of Labor at the one-stop shop DB2014 Burundi and by speeding up the process of obtaining the registration certificate. Burundi made trading across borders easier by eliminating DB2014 Burundi the requirement for a preshipment inspection clean report of findings. Mauritius improved access to credit information by expanding the scope of credit information and increasing DB2014 Mauritius the coverage of the historical data distributed from 2 years to 3. Mauritius made enforcing contracts easier by liberalizing the profession of court ushers, including by allowing registered DB2014 Mauritius ushers to serve as bailiffs in carrying out enforcement proceedings. Mauritius made resolving insolvency easier by introducing guidelines for out-of-court restructuring and standardizing DB2014 Mauritius the process of registration, suspension and removal of insolvency practitioners. South Sudan made paying taxes more costly for companies DB2014 South Sudan by increasing the corporate income tax rate. Guinea made transferring property easier by reducing the DB2014 Guinea property transfer tax. Guinea made starting a business easier by enabling the one- DB2014 Guinea stop shop to publish incorporation notices and by reducing the notary fees. Guinea made trading across borders easier by improving DB2014 Guinea port management systems. Tanzania improved its credit information system through new regulations that provide for the licensing of credit DB2014 Tanzania reference bureaus and outline the functions of the credit reference data bank. Rwanda strengthened its secured transactions system by providing more flexibility on the types of debts and DB2014 Rwanda obligations that can be secured through a collateral agreement. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 97 DB year Economy Reform Togo made dealing with construction permits easier by DB2014 Togo improving internal operations at the City Hall of Lomé. Mozambique made dealing with construction permits easier by improving internal processes at the Department of DB2014 Mozambique Construction and Urbanization—though it also increased the fees for building permits and occupancy permits. Rwanda made dealing with construction permits easier and less costly by reducing the building permit fees, DB2014 Rwanda implementing an electronic platform for building permit applications and streamlining procedures. Togo made enforcing contracts easier by creating specialized DB2014 Togo commercial divisions within the court of first instance. Tanzania made resolving insolvency easier through new rules clearly specifying the professional requirements and DB2014 Tanzania remuneration for insolvency practitioners, promoting reorganization proceedings and streamlining insolvency proceedings. Rwanda made resolving insolvency easier through a new law clarifying the standards for beginning insolvency proceedings; preventing the separation of the debtor’s DB2014 Rwanda assets during reorganization proceedings; setting clear time limits for the submission of a reorganization plan; and implementing an automatic stay of creditors’ enforcement actions. Rwanda made paying taxes easier and less costly for companies by rolling out its electronic filing system to the DB2014 Rwanda majority of businesses and by reducing the property tax rate and business trading license fee. Mauritania made paying taxes more costly for companies by DB2014 Mauritania introducing a new health insurance contribution for employers that is levied on gross salaries. Togo made paying taxes more costly for companies by increasing corporate income tax rate and employers' social DB2014 Togo security contribution rate and by introducing a new tax on corporate cars. At the same time, Togo reduced the payroll tax rate. DB2014 South Africa South Africa made paying taxes easier for companies by replacing the secondary tax on companies with a dividend Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 98 DB year Economy Reform tax borne by shareholders. Senegal made paying taxes more costly by increasing the corporate income tax rate. At the same time, Senegal DB2014 Senegal facilitated tax payments by making tax forms available online and creating the Center for Medium Enterprises. The Seychelles made paying taxes more complicated for DB2014 Seychelles companies by introducing a value added tax. Rwanda strengthened investor protections through a new DB2014 Rwanda law allowing plaintiffs to cross-examine defendants and witnesses with prior approval of the questions by the court. Rwanda made transferring property easier by eliminating the requirement to obtain a tax clearance certificate and by DB2014 Rwanda implementing the web-based Land Administration Information System for processing land transactions. Niger made transferring property easier by reducing the DB2014 Niger registration fees. Namibia made transferring property more expensive by DB2014 Namibia increasing the transfer and stamp duties. Uganda made transferring property easier by eliminating the DB2014 Uganda need to have instruments of land transfer physically embossed to certify payment of the stamp duty. Senegal made transferring property easier by reducing the DB2014 Senegal property transfer tax. Zambia made starting a business easier by raising the DB2014 Zambia threshold at which value added tax registration is required. Swaziland made starting a business easier by shortening the DB2014 Swaziland administrative processing times for registering a new business and obtaining a trading license. Togo made starting a business easier by reducing the time DB2014 Togo required to register at the one-stop shop and by reducing registration costs. Niger made starting a business easier by replacing the requirement for a copy of the founders’ criminal records with DB2014 Niger one for a sworn declaration at the time of company registration. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 99 DB year Economy Reform Rwanda made starting a business easier by reducing the DB2014 Rwanda time required to obtain a registration certificate. Niger increased the maximum cumulative duration of fixed- DB2014 Niger term contracts. Togo made trading across borders more difficult by granting DB2014 Togo monopoly control of all port activities at the port of Lomé to a private company. Swaziland made trading across borders easier by DB2014 Swaziland streamlining the process for obtaining a certificate of origin. Mozambique made trading across borders easier by DB2014 Mozambique implementing an electronic single-window system. Mauritania made trading across borders easier by DB2014 Mauritania introducing a new riskbased inspection system with scanners. Rwanda made trading across borders easier by introducing DB2014 Rwanda an electronic single-window system at the border. Gabon made dealing with construction permits easier by reducing the time required to obtain a building permit and DB2014 Gabon by eliminating the requirement for an on-site inspection before construction starts. Gabon made paying taxes less costly for companies by DB2014 Gabon reducing the corporate income tax rate. The Gambia made paying taxes easier for companies by DB2014 Gambia, The replacing the sales tax with a value added tax. Madagascar made paying taxes easier and less costly for companies by training taxpayers in the use of the online DB2014 Madagascar system for value added tax declarations and by reducing the corporate income tax rate. Guinea-Bissau made transferring property easier by DB2014 Guinea-Bissau increasing the number of notaries dealing with property transactions. Lesotho made transferring property easier by streamlining DB2014 Lesotho procedures and increasing administrative efficiency. DB2014 Liberia Liberia made transferring property easier by digitizing the Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 100 DB year Economy Reform records at the land registry. Malawi made transferring property easier by reducing the DB2014 Malawi stamp duty. Madagascar made starting a business more difficult by DB2014 Madagascar increasing the cost to register with the National Center for Statistics. Liberia made starting a business easier by eliminating the DB2014 Liberia business trade license fees. Mali made starting a business more difficult by ceasing to DB2014 Mali regularly publish the incorporation notices of new companies on the official website of the one-stop shop. Gabon made starting a business easier by replacing the DB2014 Gabon requirement for a copy of the founders’ criminal records with one for a sworn declaration. Ghana made starting a business more difficult by requiring DB2014 Ghana entrepreneurs to obtain a tax identification number prior to company incorporation. Madagascar made trading across borders easier by rolling out an online platform linking trade operators with DB2014 Madagascar government agencies involved in the trade process and customs clearance. Botswana made dealing with construction permits easier by DB2014 Botswana eliminating the requirement for an environmental impact assessment for low-risk projects. Burkina Faso made paying taxes easier for companies by DB2014 Burkina Faso abolishing the separate capital gains tax on real estate properties. Benin made starting a business easier by creating a one-stop DB2014 Benin shop. Benin made trading across borders easier by improving port management systems, enhancing the infrastructure around DB2014 Benin the port and putting in place new rules for the transit of trucks. DB2014 Cameroon Cameroon made dealing with construction permits more complex by Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 101 DB year Economy Reform introducing notification and inspection requirements. At the same time, Cameroon made it easier by decentralizing the process for obtaining a building permit and by introducing strict time limits for processing the application and issuing the certificate of conformity. Côte d’Ivoire reduced the time required for obtaining a DB2014 Côte d'Ivoire building permit by streamlining procedures at the onestop shop (Service du Guichet Unique du Foncier et de l’Habitat). Côte d’Ivoire made enforcing contracts easier by creating a DB2014 Côte d'Ivoire specialized commercial court. The Democratic Republic of Congo made resolving insolvency easier by adopting the OHADA Uniform Act Organizing Collective Proceedings for Wiping Off Debts. The DB2014 Congo, Dem. Rep. law allows an insolvent debtor to file for preventive settlement, legal redress or liquidation and sets out clear rules on the steps and procedures for each of the options available. The Democratic Republic of Congo made paying taxes more DB2014 Congo, Dem. Rep. costly for companies by increasing the employers' social security contribution rate. The Republic of Congo made paying taxes easier and less DB2014 Congo, Rep. costly for companies by merging several employment taxes into a single tax and lowering the tax rate on rental value. Côte d'Ivoire made paying taxes more costly for companies by increasing the employers’contribution rate for social DB2014 Côte d'Ivoire security related to retirement, increasing the rate for the special tax on equipment and eliminating several kinds of tax relief for businesses. The Democratic Republic of Congo strengthened investor protections by adopting the OHADA Uniform Act on Commercial Companies and Economic Interest Groups, DB2014 Congo, Dem. Rep. which introduces additional approval and disclosure requirements for related-party transactions and makes it possible to sue directors when such transactions harm the company. Côte d’Ivoire made transferring property easier by DB2014 Côte d'Ivoire streamlining procedures and reducing the property transfer tax. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 102 DB year Economy Reform Chad made transferring property easier by lowering the DB2014 Chad property transfer tax. Cape Verde made property transfers faster by digitizing its DB2014 Cabo Verde land registry. Cape Verde made starting a business easier by reducing the DB2014 Cabo Verde minimum capital requirement. The Comoros made starting a business easier by eliminating DB2014 Comoros the requirement to deposit the minimum capital in a bank before incorporation. Côte d’Ivoire made starting a business easier by creating a one-stop shop, reducing the notary fees and replacing the DB2014 Côte d'Ivoire requirement for a copy of the founders’ criminal records with one for a sworn declaration at the time of company registration. The Democratic Republic of Congo made starting a business more complicated by increasing the minimum capital requirement. At the same time, it made the process easier by DB2014 Congo, Dem. Rep. reducing the time and by eliminating the requirement to obtain a certificate confirming the location of the new company’s headquarters. The Republic of Congo made starting a business easier by DB2014 Congo, Rep. reducing the registration costs and eliminating the merchant card. The Republic of Congo made trading across borders easier DB2014 Congo, Rep. by implementing prearrival processing of ship manifests and making improvements in customs administration. Chad made trading across borders more difficult by DB2014 Chad introducing a new export and import document. The Central African Republic made trading across borders DB2014 Central African Republic easier by rehabilitating the key transit road at the border with Cameroon. The Democratic Republic of Congo strengthened its secured transactions system by adopting the OHADA (Organization DB2014 Congo, Dem. Rep. for the Harmonization of Business Law in Africa) Uniform Act on Secured Transactions. The new law broadens the range of assets that can be used as collateral (including future assets) and the range of obligations that can be secured, extends Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 103 DB year Economy Reform security interests to the proceeds of the original asset and introduces the possibility of out-of-court enforcement. Angola increased documentation requirements for cross- DB2014 Angola border trade by introducing a mandatory registration for all traders and a new license for export and import transactions. Angola made getting electricity easier by eliminating the requirement for customers applying for an electricity DB2013 Angola connection to obtain authorizations from the 2 utility companies. Benin made starting a business easier by appointing a DB2013 Benin representative of the commercial registry at the one-stop shop and reducing some fees. Benin reduced the time required to obtain a construction DB2013 Benin permit by speeding up the processing of applications. Botswana made paying taxes more costly for companies by DB2013 Botswana increasing the profit tax rate. In Botswana exporting and importing became faster thanks to the introduction of a scanner by the country’s customs DB2013 Botswana authority and an upgrade of South Africa’s customs declaration system, both at the Kopfontein–Tlokweng border post. Benin reduced the time required to trade across borders by implementing an electronic single-window system DB2013 Benin integrating customs, control agencies, port authorities and other service providers at the Cotonou port. Chad made starting a business easier by setting up a one- DB2013 Chad stop shop. The Comoros made starting a business easier and less costly by replacing the requirement for a copy of the founders’ DB2013 Comoros criminal records with one for a sworn declaration at the time of the company’s registration and by reducing the fees to incorporate a company. The Democratic Republic of Congo made starting a business DB2013 Congo, Dem. Rep. easier by appointing additional public notaries. DB2013 Congo, Rep. The Republic of Congo made starting a business easier by eliminating or reducing several administrative costs Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 104 DB year Economy Reform associated with incorporation. The Central African Republic made obtaining a construction DB2013 Central African Republic permit more costly. The Republic of Congo made dealing with construction DB2013 Congo, Rep. permits less expensive by reducing the cost of registering a new building at the land registry. The Comoros made it easier to transfer property by reducing DB2013 Comoros the property transfer tax. Benin made enforcing contracts easier by introducing a new DB2013 Benin code of civil, administrative and social procedures. Cameroon made enforcing contracts easier by creating DB2013 Cameroon specialized commercial divisions within its courts of first instance. Malawi made dealing with construction permits more DB2013 Malawi expensive by increasing the cost to obtain the plan approval and to register the property. Lesotho made starting a business easier by creating a one- stop shop for company incorporation and by eliminating the DB2013 Lesotho requirements for paid-in minimum capital and for notarization of the articles of association. Madagascar made starting a business easier by allowing the DB2013 Madagascar one-stop shop to deal with the publication of the notice of incorporation. Ethiopia improved access to credit information by establishing an online platform for sharing such information DB2013 Ethiopia and by guaranteeing borrowers’ right to inspect their personal data. Lesotho strengthened investor protections by increasing the disclosure requirements for related-party transactions and DB2013 Lesotho improving the liability regime for company directors in cases of abusive related-party transactions. Liberia made enforcing contracts easier by creating a DB2013 Liberia specialized commercial court. DB2013 Liberia In Liberia obtaining an electricity connection became easier thanks to the adoption of better procurement practices by Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 105 DB year Economy Reform the Liberia Electricity Corporation. Mali made paying taxes less costly for companies by reducing the corporate income tax rate—though it also DB2013 Mali introduced a new tax on land. At the same time, Mali simplified the processes of paying taxes by introducing a single form for joint filing and payment of several taxes. Malawi introduced a mandatory pension contribution for DB2013 Malawi companies. Liberia made paying taxes easier for companies by reducing DB2013 Liberia the profit tax rate and abolishing the turnover tax. DB2013 Ethiopia Ethiopia introduced a social insurance contribution. Kenya made paying taxes faster for companies by enhancing DB2013 Kenya electronic filing systems. In Gabon registering property became more difficult because DB2013 Gabon of longer administrative delays at the land registry. Trading across borders in Malawi became easier thanks to improvements in customs clearance procedures and DB2013 Malawi transport links between the port of Beira in Mozambique and Blantyre. Ghana added to the time required to import by increasing its DB2013 Ghana scanning of imports and changing its customs clearance system. Togo made starting a business easier and less costly by reducing incorporation fees, improving the work flow at the one-stop shop for company registration and replacing the DB2013 Togo requirement for a copy of the founders’ criminal records with one for a sworn declaration at the time of the company’s registration. Tanzania made starting a business easier by eliminating the DB2013 Tanzania requirement for inspections by health, town and land officers as a prerequisite for a business license. Tanzania made dealing with construction permits more DB2013 Tanzania expensive by increasing the cost to obtain a building permit. DB2013 São Tomé and Príncipe São Tomé and Príncipe made obtaining a construction Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 106 DB year Economy Reform permit more expensive by increasing the fees. Uganda made transferring property more difficult by introducing a requirement for property purchasers to obtain an income tax certificate before registration, resulting in delays at the Uganda Revenue Authority and the Ministry of DB2013 Uganda Finance. At the same time, Uganda made it easier by digitizing records at the title registry, increasing efficiency at the assessor’s office and making it possible for more banks to accept the stamp duty payment. Sierra Leone made registering property easier by DB2013 Sierra Leone computerizing the Ministry of Lands, Country Planning and the Environment. Namibia made transferring property more difficult by DB2013 Namibia requiring conveyancers to obtain a building compliance certificate beforehand. Nigeria improved access to credit information by distributing DB2013 Nigeria credit information from retail companies. Sudan improved access to credit information by establishing DB2013 Sudan a private credit bureau. Seychelles improved access to credit information by DB2013 Seychelles adopting new regulations that provide for the establishment and operation of a credit registry database. Sierra Leone improved access to credit information by DB2013 Sierra Leone establishing a public credit registry at its central bank and guaranteeing borrowers’ right to inspect their personal data. Burundi reduced the time to trade across borders by enhancing its use of electronic data interchange systems, DB2013 Burundi introducing a more efficient system for monitoring goods going through transit countries and improving border coordination with neighboring transit countries. Zambia strengthened its insolvency process by introducing further qualification requirements for receivers and DB2013 Zambia liquidators and by establishing specific duties and remuneration rules for them. Uganda strengthened its insolvency process by clarifying DB2013 Uganda rules on the creation of mortgages, establishing the duties of mortgagors and mortgagees, defining priority rules, Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 107 DB year Economy Reform providing remedies for mortgagors and mortgagees and establishing the powers of receivers. Niger reduced the time to import by expanding and DB2013 Niger optimizing the use of an electronic data interchange system for customs clearance. South Africa reduced the time and documents required to DB2013 South Africa export and import through its ongoing customs modernization program. Tanzania made importing more difficult by introducing a DB2013 Tanzania requirement to obtain a certificate of conformity before the imported goods are shipped. Rwanda made enforcing contracts easier by implementing DB2013 Rwanda an electronic filing system for initial complaints. Togo increased the wage premium for weekly holiday work DB2013 Togo and the severance payment in cases of redundancy dismissal. Nigeria introduced a new compulsory labor contribution DB2013 Nigeria paid by the employer. DB2013 Swaziland Swaziland introduced value added tax. Mauritius made property transfers faster by implementing an DB2013 Mauritius electronic information management system at the Registrar- General’s Department. Mauritius improved access to credit information by starting DB2013 Mauritius to collect payment information from retailers and beginning to distribute both positive and negative information. Namibia made getting electricity easier by reducing the time DB2013 Namibia required to provide estimates and external connection works and by lowering the connection costs. Rwanda made getting electricity easier by reducing the cost DB2013 Rwanda of obtaining a new connection. Guinea made starting a business easier by setting up a one- stop shop for company incorporation and by replacing the DB2013 Guinea requirement for a copy of the founders’ criminal records with one for a sworn declaration at the time of the company’s registration Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 108 DB year Economy Reform Guinea made obtaining a building permit less expensive by DB2013 Guinea clarifying the method for calculating the cost. Burundi made starting a business easier by eliminating the requirements to have company documents notarized, to DB2013 Burundi publish information on new companies in a journal and to register new companies with the Ministry of Trade and Industry. Guinea made getting electricity easier by simplifying the DB2013 Guinea process for connecting new customers to the distribution network. Burundi made obtaining a construction permit easier by DB2013 Burundi eliminating the requirement for a clearance from the Ministry of Health and reducing the cost of the geotechnical study. Burundi made property transfers faster by establishing a DB2013 Burundi statutory time limit for processing property transfer requests at the land registry. Burundi strengthened investor protections by introducing new requirements for the approval of transactions between interested parties, by requiring greater corporate disclosure DB2012 Burundi to the board of directors and in the annual report and by making it easier to sue directors in cases of prejudicial transactions between interested parties. Burundi made paying taxes easier for companies by reducing DB2012 Burundi the payment frequency for social security contributions from monthly to quarterly. Burundi made dealing with construction permits easier by DB2012 Burundi reducing the cost to obtain a geotechnical study. Access to credit in Guinea was improved through amendments to the OHADA Uniform Act on Secured Transactions that broaden the range of assets that can be DB2012 Guinea used as collateral (including future assets), extend the security interest to the proceeds of the original asset and introduce the possibility of out-of-court enforcement. Tanzania made trading across borders faster by DB2012 Tanzania implementing the Pre-Arrival Declaration (PAD) system and electronic submission of customs declaration. DB2012 Senegal Senegal made trading across borders less costly by opening Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 109 DB year Economy Reform the market for transport, which increased competition. São Tomé and Príncipe made trading across borders faster DB2012 São Tomé and Príncipe by adopting legislative, administrative and technological improvements. Sierra Leone made trading across borders faster by DB2012 Sierra Leone implementing the Automated System for Customs Data (ASYCUDA). The Seychelles made trading across borders faster by DB2012 Seychelles introducing electronic submission of customs documents. DB2012 Togo Togo reduced its corporate income tax rate. The Seychelles made paying taxes less costly for firms by DB2012 Seychelles eliminating the social security tax. Rwanda reduced the frequency of value added tax filings by DB2012 Rwanda companies from monthly to quarterly. In Rwanda the private credit bureau started to collect and distribute information from utility companies and also DB2012 Rwanda started to distribute more than 2 years of historical information, improving the credit information system. Access to credit in Niger was improved through amendments to the OHADA Uniform Act on Secured Transactions that broaden the range of assets that can be DB2012 Niger used as collateral (including future assets), extend the security interest to the proceeds of the original asset and introduce the possibility of out-of-court enforcement. Access to credit in Senegal was improved through amendments to the OHADA Uniform Act on Secured Transactions that broaden the range of assets that can be DB2012 Senegal used as collateral (including future assets), extend the security interest to the proceeds of the original asset and introduce the possibility of out-of-court enforcement. Sierra Leone improved its credit information system by DB2012 Sierra Leone enacting a new law providing for the creation of a public credit registry. Access to credit in Togo was improved through amendments DB2012 Togo to the OHADA Uniform Act on Secured Transactions that broaden the range of assets that can be used as collateral Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 110 DB year Economy Reform (including future assets), extend the security interest to the proceeds of the original asset and introduce the possibility of out-of-court enforcement. South Africa introduced a new reorganization process to DB2012 South Africa facilitate the rehabilitation of financially distressed companies. Sierra Leone established a fast-track commercial court in an DB2012 Sierra Leone effort to expedite commercial cases, including insolvency proceedings. Namibia adopted a new company law that established clear DB2012 Namibia procedures for liquidation. Mozambique made getting electricity more difficult by requiring authorization of a connection project by the DB2012 Mozambique Ministry of Energy and by adding an inspection of the completed external works. Senegal made enforcing contracts easier by launching DB2012 Senegal specialized commercial chambers in the court. The Seychelles expanded the jurisdiction of the lower court, DB2012 Seychelles increasing the time required to enforce contracts. Sierra Leone made enforcing contracts easier by launching a DB2012 Sierra Leone fast-track commercial court. Burundi amended its commercial code to establish DB2012 Burundi foreclosure procedures. Rwanda made transferring property more expensive by DB2012 Rwanda enforcing the checking of the capital gains tax. Namibia made transferring property more expensive for DB2012 Namibia companies. South Africa made transferring property less costly and more DB2012 South Africa efficient by reducing the transfer duty and introducing electronic filing. São Tomé and Príncipe made registering property less costly DB2012 São Tomé and Príncipe by lowering property transfer taxes. Swaziland made transferring property quicker by DB2012 Swaziland streamlining the process at the land registry. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 111 DB year Economy Reform Uganda increased the efficiency of property transfers by DB2012 Uganda establishing performance standards and recruiting more officials at the land office. Zambia made registering property more costly by increasing DB2012 Zambia the property transfer tax rate. São Tomé and Príncipe made dealing with construction DB2012 São Tomé and Príncipe permits easier by reducing the time required to process building permit applications. Senegal made obtaining a building permit more expensive DB2012 Senegal by increasing the cost. Mauritania made dealing with construction permits easier by DB2012 Mauritania opening a one-stop shop. Uganda introduced changes that added time to the process of obtaining a business license, slowing business start-up. DB2012 Uganda But it simplified registration for a tax identification number and for value added tax by introducing an online system. South Africa made starting a business easier by DB2012 South Africa implementing its new company law, which simplified the incorporation documents. São Tomé and Príncipe made starting a business easier by establishing a one-stop shop, eliminating the requirement DB2012 São Tomé and Príncipe for an operating license for general commercial companies and simplifying publication requirements. Senegal made starting a business easier by replacing the requirement for a copy of the founders’ criminal records with DB2012 Senegal one for a sworn declaration at the time of the company’s registration. Rwanda made starting a business easier by reducing the DB2012 Rwanda business registration fees. The Gambia made trading across borders faster by DB2012 Gambia, The implementing the Automated System for Customs Data (ASYCUDA). Liberia made trading across borders faster by implementing DB2012 Liberia online submission of customs forms and enhancing risk- based inspections. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 112 DB year Economy Reform The Gambia reduced the minimum turnover tax and DB2012 Gambia, The corporate income tax rates. Lesotho made enforcing contracts easier by launching a DB2012 Lesotho specialized commercial court. Kenya introduced a case management system that will help DB2012 Kenya increase the efficiency and cost-effectiveness of commercial dispute resolution. Malawi adopted new rules providing clear procedural DB2012 Malawi requirements and time frames for winding up a company. The Gambia made getting electricity faster by allowing DB2012 Gambia, The customers to choose private contractors to carry out the external connection works. In Ethiopia delays in providing new connections made DB2012 Ethiopia getting electricity more difficult. Access to credit in Gabon was improved through amendments to the OHADA Uniform Act on Secured Transactions that broaden the range of assets that can be DB2012 Gabon used as collateral (including future assets), extend the security interest to the proceeds of the original asset and introduce the possibility of out-of-court enforcement. Access to credit in Guinea-Bissau was improved through amendments to the OHADA Uniform Act on Secured Transactions that broaden the range of assets that can be DB2012 Guinea-Bissau used as collateral (including future assets), extend the security interest to the proceeds of the original asset and introduce the possibility of out-of-court enforcement. Access to credit in Mali was improved through amendments to the OHADA Uniform Act on Secured Transactions that broaden the range of assets that can be used as collateral DB2012 Mali (including future assets), extend the security interest to the proceeds of the original asset and introduce the possibility of out-of-court enforcement. Liberia strengthened its legal framework for secured transactions by adopting a new commercial code that DB2012 Liberia broadens the range of assets that can be used as collateral (including future assets) and extends the security interest to the proceeds of the original asset. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 113 DB year Economy Reform Madagascar improved its credit information system by eliminating the minimum threshold for loans included in the DB2012 Madagascar database and making it mandatory for banks to share credit information with the credit bureau. Malawi improved its credit information system by passing a DB2012 Malawi new law allowing the creation of a private credit bureau. The Democratic Republic of Congo reduced the DB2012 Congo, Dem. Rep. administrative costs of obtaining a construction permit. Malawi made property registration slower by no longer DB2012 Malawi sustaining last year’s time improvement in Compliance Certificate processing times at the Ministry of Lands. Malawi decreased the severance pay applicable in case of DB2012 Malawi redundancy dismissals of workers with 10 years of service. Cape Verde introduced qualification requirements for DB2012 Cabo Verde insolvency administrators and a shorter time frame for liquidation proceedings. Côte d’Ivoire eliminated a tax on firms, the contribution for DB2012 Côte d'Ivoire national reconstruction (contribution pour la reconstruction nationale). The Democratic Republic of Congo made paying taxes easier DB2012 Congo, Dem. Rep. for firms by replacing the sales tax with a value added tax. Burkina Faso made dealing with construction permits less DB2012 Burkina Faso costly by reducing the fees to obtain a fire safety study. The Republic of Congo made registering property more DB2012 Congo, Rep. expensive by reversing a previous law that reduced the registration fee. Cape Verde made registering property faster by DB2012 Cabo Verde implementing time limits for the notaries and the land registry. The Central African Republic halved the cost of registering DB2012 Central African Republic property. DB2012 Ghana Ghana increased the cost to start a business by 70%. DB2012 Guinea-Bissau Guinea-Bissau made starting a business easier by establishing a one-stop shop, eliminating the requirement Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 114 DB year Economy Reform for an operating license and simplifying the method for providing criminal records and publishing the registration notice. Madagascar eased the process of starting a business by eliminating the minimum capital requirement, but also made DB2012 Madagascar it more difficult by introducing the requirement of obtaining a tax identification number. Liberia made starting a business easier by introducing a one- DB2012 Liberia stop shop. Mali made starting a business easier by adding to the DB2012 Mali services provided by the one-stop shop. Access to credit in Côte d’Ivoire was improved through amendments to the OHADA Uniform Act on Secured Transactions that broaden the range of assets that can be DB2012 Côte d'Ivoire used as collateral (including future assets), extend the security interest to the proceeds of the original asset and introduce the possibility of out-of-court enforcement. Access to credit in the Republic of Congo was improved through amendments to the OHADA Uniform Act on Secured Transactions that broaden the range of assets that DB2012 Congo, Rep. can be used as collateral (including future assets), extend the security interest to the proceeds of the original asset and introduce the possibility of out-of-court enforcement. Access to credit in Comoros was improved through amendments to the OHADA Uniform Act on Secured Transactions that broaden the range of assets that can be DB2012 Comoros used as collateral (including future assets), extend the security interest to the proceeds of the original asset and introduce the possibility of out-of-court enforcement. Cape Verde improved its credit information system by DB2012 Cabo Verde introducing a new online platform and by starting to provide 5 years of historical data. Access to credit in Cameroon was improved through amendments to the OHADA Uniform Act on Secured Transactions that broaden the range of assets that can be DB2012 Cameroon used as collateral (including future assets), extend the security interest to the proceeds of the original asset and introduce the possibility of out-of-court enforcement. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 115 DB year Economy Reform Access to credit in Chad was improved through amendments to the OHADA Uniform Act on Secured Transactions that broaden the range of assets that can be used as collateral DB2012 Chad (including future assets), extend the security interest to the proceeds of the original asset and introduce the possibility of out-of-court enforcement. Access to credit in the Central African Republic was improved through amendments to the OHADA Uniform Act on Secured Transactions that broaden the range of assets DB2012 Central African Republic that can be used as collateral (including future assets), extend the security interest to the proceeds of the original asset and introduce the possibility of out-of-court enforcement. Access to credit in Equatorial Guinea was improved through amendments to the OHADA Uniform Act on Secured Transactions that broaden the range of assets that can be DB2012 Equatorial Guinea used as collateral (including future assets), extend the security interest to the proceeds of the original asset and introduce the possibility of out-of-court enforcement. Côte d’Ivoire made starting a business easier by reorganizing DB2012 Côte d'Ivoire the court clerk’s office where entrepreneurs file their company documents. The Democratic Republic of Congo made business start-up DB2012 Congo, Dem. Rep. faster by reducing the time required to complete company registration and obtain a national identification number. Comoros made the process of starting a business more DB2012 Comoros difficult by increasing the minimum capital requirement. The Central African Republic made starting a business easier by reducing business registration fees and by replacing the DB2012 Central African Republic requirement for a copy of the founders’ criminal records with one for a sworn declaration at the time of the company’s registration. Chad made starting a business easier by eliminating the requirement for a medical certificate and by replacing the DB2012 Chad requirement for a copy of the founders’ criminal records with one for a sworn declaration at the time of the company’s registration. DB2012 Cameroon Cameroon made starting a business easier by replacing the requirement for a copy of the founders’ criminal records with Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 116 DB year Economy Reform one for a sworn declaration at the time of the company’s registration, and by reducing publication fees. Access to credit in Benin was improved through amendments to the OHADA (Organization for the Harmonization of Business Law in Africa) Uniform Act on DB2012 Benin Secured Transactions that broaden the range of assets that can be used as collateral (including future assets), extend the security interest to the proceeds of the original asset and introduce the possibility of out-of-court enforcement. Access to credit in Burkina Faso was improved through amendments to the OHADA Uniform Act on Secured Transactions that broaden the range of assets that can be DB2012 Burkina Faso used as collateral (including future assets), extend the security interest to the proceeds of the original asset and introduce the possibility of out-of-court enforcement. Angola made transferring property less costly by reducing DB2012 Angola transfer taxes. Angola strengthened its credit information system by DB2012 Angola adopting new rules for credit bureaus and guaranteeing the right of borrowers to inspect their data. Burkina Faso made starting a business easier by replacing the requirement for a copy of the founders’ criminal records DB2012 Burkina Faso with one for a sworn declaration at the time of the company’s registration. Benin made starting a business easier by replacing the DB2012 Benin requirement for a copy of the founders’ criminal records with one for a sworn declaration at the time of the company’s Angola reduced the time for trading across borders by DB2011 Angola making investments in port infrastructure and administration. Burkina Faso reduced the statutory tax rate and the number DB2011 Burkina Faso of taxes for business and introduced simpler, uniform compliance procedures. Burkina Faso made dealing with construction permits easier DB2011 Burkina Faso by cutting the cost of the soil survey in half and the time to process a building permit application by a third. DB2011 Benin Benin created a new municipal commission to streamline Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 117 DB year Economy Reform construction permitting and set up an ad hoc commission to deal with the backlog in permit applications. Cape Verde made business start-up easier by eliminating the need for a municipal inspection before a business begins DB2011 Cabo Verde operations and computerizing the system for delivering the municipal license. Cameroon made starting a business easier by establishing a DB2011 Cameroon new one-stop shop and abolishing the requirement for verifying business premises and its corresponding fees. The Democratic Republic of Congo eased business start-up DB2011 Congo, Dem. Rep. by eliminating procedures, including the company seal. Burkina Faso made enforcing contracts easier by setting up a DB2011 Burkina Faso specialized commercial court and abolishing the fee to register judicial decisions. Burkina Faso reduced documentation requirements for DB2011 Burkina Faso importers and exporters, making it easier to trade. The Republic of Congo reduced its corporate income tax rate DB2011 Congo, Rep. from 38% to 36% in 2010. Côte d’Ivoire made paying taxes less costly for companies by DB2011 Côte d'Ivoire reducing the corporate income tax rate. Chad increased taxes on business through changes to its DB2011 Chad social security contribution rates. DB2011 Cabo Verde Cape Verde abolished the stamp duties on sales and checks. Cape Verde eased property registration by switching from DB2011 Cabo Verde fees based on a percentage of the property value to lower fixed rates. The Democratic Republic of Congo reduced by half the DB2011 Congo, Dem. Rep. property transfer tax to 3% of the property value. Côte d’Ivoire eased construction permitting by eliminating DB2011 Côte d'Ivoire the need to obtain a preliminary approval. Dealing with construction permits became easier in the DB2011 Congo, Dem. Rep. Democratic Republic of Congo thanks to a reduction in the cost of a building permit from 1% of the estimated construction cost to 0.6% and a time limit for issuing Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 118 DB year Economy Reform building permits. Kenya eased business start-up by reducing the time it takes to get the memorandum and articles of association stamped, DB2011 Kenya merging the tax and value added tax registration procedures and digitizing records at the registrar. Malawi eased property transfers by cutting the wait for DB2011 Malawi consents and registration of legal instruments by half. Mali eased property transfers by reducing the property DB2011 Mali transfer tax for firms from 15% of the property value to 7%. Mali eased construction permitting by implementing a DB2011 Mali simplified environmental impact assessment for noncomplex commercial buildings. DB2011 Madagascar Madagascar continued to reduce corporate tax rates. Kenya increased the administrative burden of paying taxes DB2011 Kenya by requiring quarterly filing of payroll taxes. Mozambique eased business start-up by introducing a DB2011 Mozambique simplified licensing process. São Tomé and Principe made starting a business more DB2011 São Tomé and Príncipe difficult by introducing a minimum capital requirement for limited liability companies. Uganda made it more difficult to start a business by DB2011 Uganda increasing the trade licensing fees. Zambia eased business start-up by eliminating the minimum DB2011 Zambia capital requirement. Zimbabwe eased business start-up by reducing registration DB2011 Zimbabwe fees and speeding up the name search process and company and tax registration. Ghana strengthened access to credit by establishing a centralized collateral registry and by granting an operating DB2011 Ghana license to a private credit bureau that began operations in April of 2010. Guinea-Bissau established a specialized commercial court, DB2011 Guinea-Bissau speeding up the enforcement of contracts. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 119 DB year Economy Reform Malawi simplified the enforcement of contracts by raising DB2011 Malawi the ceiling for commercial claims that can be brought to the magistrates court. Madagascar improved communication and coordination between customs and the terminal port operators through DB2011 Madagascar its single-window system (GASYNET), reducing both the time and the cost to export and import. Mali eliminated redundant inspections of imported goods, DB2011 Mali reducing the time for trading across borders. Ethiopia made trading easier by addressing internal DB2011 Ethiopia bureaucratic inefficiencies. Kenya speeded up trade by implementing an electronic cargo tracking system and linking this system to the Kenya DB2011 Kenya Revenue Authority’s electronic data interchange system for customs clearance. Zimbabwe reduced the severance payment obligation DB2011 Zimbabwe applicable in case of redundancy dismissals. Rwanda made dealing with construction permits easier by passing new building regulations at the end of April 2010 DB2011 Rwanda and implementing new time limits for the issuance of various permits. Sierra Leone made dealing with construction permits easier DB2011 Sierra Leone by streamlining the issuance of location clearances and building permits. Uganda enhanced access to credit by establishing a new DB2011 Uganda private credit bureau. Rwanda enhanced access to credit by allowing borrowers the right to inspect their own credit report and mandating that DB2011 Rwanda loans of all sizes be reported to the central bank’s public credit registry. Swaziland strengthened investor protections by requiring greater corporate disclosure, higher standards of accountability for company directors and greater access to DB2011 Swaziland corporate information for minority investors. Swaziland reduced the time to import by implementing an electronic data interchange system for customs at its border posts. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 120 DB year Economy Reform Zimbabwe reduced the corporate income tax rate from 30% to 25%, lowered the capital gains tax from 20% to 5% and DB2011 Zimbabwe simplified the payment of corporate income tax by allowing quarterly payment through commercial banks. DB2011 Niger Niger reduced its corporate income tax rate. Sierra Leone replaced sales and service taxes with a goods DB2011 Sierra Leone and service tax. The Seychelles removed the tax-free threshold limit and DB2011 Seychelles lowered corporate income tax rates. São Tomé and Principe reduced the corporate income tax DB2011 São Tomé and Príncipe rate to a standard 25%. Uganda continues to improve the efficiency of its court DB2011 Uganda system, greatly reducing the time to file and serve a claim. Zambia improved contract enforcement by introducing an electronic case management system in the courts that DB2011 Zambia provides electronic referencing of cases, a database of laws, real-time court reporting and public access to court records. Sierra Leone lifted a moratorium on sales of privately owned DB2011 Sierra Leone properties. Zambia eased trade by implementing a one-stop border post with Zimbabwe, launching web-based submission of DB2011 Zambia customs declarations and introducing scanning machines at border posts. Rwanda reduced the number of trade documents required and enhanced its joint border management procedures with DB2011 Rwanda Uganda and other neighbors, leading to an improvement in the trade logistics environment. Swaziland reduced the import time of trading across borders DB2011 Swaziland by implementing an electronic data interchange system for customs at its border posts. DB2011 Guinea Guinea increased the cost of obtaining a building permit. Mauritius introduced a new corporate social responsibility DB2011 Mauritius tax. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 121 DB year Economy Reform Mauritius speeded up the resolution of commercial disputes DB2011 Mauritius by recruiting more judges and adding more courtrooms. Burundi made paying taxes simpler by replacing the DB2011 Burundi transactions tax with a value added tax. Note: For information on reforms in earlier years (back to DB2005), see the Doing Business reports for these years, available at http://www.doingbusiness.org. Source: Doing Business database. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 122 GETTING ELECTRICITY Access to reliable and affordable electricity is vital WHAT THE GETTING ELECTRICITY for businesses. To counter weak electricity supply, many firms in developing economies have to rely on INDICATORS MEASURE self-supply, often at a prohibitively high cost. Whether electricity is reliably available or not, the Procedures to obtain an electricity connection first step for a customer is always to gain access by (number) obtaining a connection. Submitting all relevant documents and What do the indicators cover? obtaining all necessary clearances and permits Doing Business records all procedures required for a Completing all required notifications and local business to obtain a permanent electricity receiving all necessary inspections connection and supply for a standardized Obtaining external installation works and warehouse, as well as the time and cost to complete possibly purchasing material for these works them. These procedures include applications and Concluding any necessary supply contract and contracts with electricity utilities, clearances from obtaining final supply other agencies and the external and final connection works. In addition, this year Doing Business adds Time required to complete each procedure two new measures: the reliability of supply and (calendar days) transparency of tariffs index (included in the Is at least 1 calendar day aggregate distance to frontier score and ranking on Each procedure starts on a separate day the ease of doing business) and the price of electricity (omitted from these aggregate measures). Does not include time spent gathering The ranking of economies on the ease of getting information electricity is determined by sorting their distance to Reflects the time spent in practice, with little frontier scores for getting electricity. These scores follow-up and no prior contact with officials are the simple average of the distance to frontier Cost required to complete each procedure (% scores for each of the component indicators. To of income per capita) make the data comparable across economies, several assumptions are used. Official costs only, no bribes Assumptions about the warehouse Excludes value added tax The reliability of supply and transparency of The warehouse: tariffs index  Is owned by a local entrepreneur. Sum of the scores of six component indices:  Is located in the economy’s largest business city. Duration and frequency of outages For 11 economies the data are also collected for the second largest business city. Tools to monitor power outages  Is located in an area where similar warehouses Tools to restore power supply are typically located. In this area a new Regulatory monitoring of utilities’ performance electricity connection is not eligible for a special Financial deterrents aimed at limiting outages investment promotion regime (offering special subsidization or faster service, for example). Transparency and accessibility of tariffs  It is located in an area with no physical Price of electricity (cents per kilowatt-hour)* constraints. For example, the property is not Price based on monthly bill for commercial near a railway. warehouse in case study  Is a new construction and is being connected to *Price of electricity is not included in the calculation of electricity for the first time. distance to frontier nor ease of doing business ranking Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 123 The warehouse (continued):   Has two stories, both above ground, with a Assumptions about the monthly consumption total surface area of approximately 1,300.6 square meters (14,000 square feet). The plot  It is assumed that the warehouse operates 30 of land on which it is built is 929 square days a month from 9:00 a.m. to 5:00 p.m. (8 meters (10,000 square feet). hours a day), with equipment utilized at 80% of capacity on average and that there are no  Is used for storage of goods. electricity cuts (assumed for simplicity reasons).  The monthly energy consumption is 26,880 kilowatt- Assumptions about the electricity connection hours (kWh); hourly consumption is 112 kWh. The electricity connection:  If multiple electricity suppliers exist, the warehouse is served by the cheapest supplier.  Is a permanent one.  Tariffs effective in March of the current year are  Is a three-phase, four-wire Y connection used for calculation of the price of electricity for with a subscribed capacity of 140-kilo-volt- the warehouse. Although March has 31 days, for ampere (kVA) with a power factor of 1, calculation purposes only 30 days are used. when 1 kVA = 1 kilowatt (kW   Has a length of 150 meters. The connection is to either the low- or medium-voltage distribution network and is either overhead or underground, whichever is more common in the area where the warehouse is located.Requires works that involve the crossing of a 10-meter road (such as by excavation or overhead lines) but are all carried out on public land. There is no crossing of other owners’ private property because the warehouse has access to a road.  Includes only a negligible length in the customer’s private domain.  Does not require work to install the internal wiring of the warehouse. This has already been completed up to and including the customer’s service panel or switchboard and the meter base. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 124 GETTING ELECTRICITY Where do the region’s economies stand today? How easy is it for entrepreneurs in economies in Sub- 4.1). The average ranking of the region and comparator Saharan Africa (SSA) to connect a warehouse to regions provide a useful benchmark. electricity? The global rankings of these economies on the ease of getting electricity suggest an answer (figure Figure 4.1 How economies in Sub-Saharan Africa (SSA) rank on the ease of getting electricity Source: Doing Business database. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 125 GETTING ELECTRICITY The indicators underlying the rankings may be more time and the cost (figure 4.2). Comparing these revealing. Data collected by Doing Business show what it indicators across the region and with averages both for takes to get a new electricity connection in each the region and for comparator regions can provide economy in the region: the number of procedures, the useful insights. Figure 4.2 What it takes to get an electricity connection in economies in Sub-Saharan Africa (SSA) Procedures (number) Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 126 GETTING ELECTRICITY Time (days) Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 127 GETTING ELECTRICITY Cost (% of income per capita) Source: Doing Business database. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 128 GETTING ELECTRICITY Reliability of supply and transparency of tariff index (0-8) Source: Doing Business database. Note: The index ranges from 0 to 8, with higher values indicating greater reliability of electricity supply and greater transparency of tariffs. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 129 GETTING ELECTRICITY What are the changes over time? Obtaining an electricity connection is essential to enable ensure safety in the connection process while keeping a business to conduct its most basic operations. In many connection costs reasonable, governments around the economies the connection process is complicated by the world have worked to consolidate requirements for multiple laws and regulations involved—covering service obtaining an electricity connection. What reforms in quality, general safety, technical standards, procurement getting electricity has Doing Business recorded in Sub- practices and internal wiring installations. In an effort to Saharan Africa (SSA) (table 4.1)? Table 4.1 How have economies in Sub-Saharan Africa (SSA) made getting electricity easier—or not? By Doing Business report year DB2011 to DB2017 DB year Economy Reform Angola adopted a new labor law that decreased the wage premium for overtime and night work and increased the wage premium for work on weekly holidays. The law also extended the maximum duration of fixed-term contracts and DB2017 Angola made fixed-term contracts able to be used for permanent tasks, reduced severance pay for redundancy dismissals of employees with five and ten years of continuous employment and increased severance pay for employees with one continuous year of service. Angola made starting a business easier by eliminating the DB2017 Angola paid-in minimum capital requirement. Angola made paying taxes easier and less costly by reducing the frequency of advance payments of corporate income tax and increasing the allowable deductions for bad debt DB2017 Angola provisions. At the same time, Angola made interest income tax a final tax that is not deductible for the calculation of corporate income tax. Botswana made dealing with construction permits easier by DB2017 Botswana getting rid of the requirement to submit a rates clearance certificate in order to obtain a building permit. Burkina Faso improved access to credit information by introducing regulations that govern the licensing and DB2017 Burkina Faso functioning of credit bureaus in West African Economic and Monetary Union (UEMOA) member states. Burkina Faso made resolving insolvency easier by introducing a new conciliation procedure for companies in financial DB2017 Burkina Faso difficulties and a simplified preventive settlement procedure for small companies. Benin made resolving insolvency easier by introducing a new DB2017 Benin conciliation procedure for companies in financial difficulties and a simplified preventive settlement procedure for small Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 130 DB year Economy Reform companies. Benin made starting a business easier by eliminating the need DB2017 Benin to notarize company bylaws to activate a bank account after incorporation. Burkina Faso made starting a business less costly by reducing DB2017 Burkina Faso the paid-in minimum capital required to register a company. Cameroon made dealing with construction permits easier by reducing the time it takes to obtain the building permit and DB2017 Cameroon strengthen the Building Quality Control Index by increasing transparency. te d’Ivoire made dealing with construction permits more DB2017 Côte d'Ivoire transparent by making building regulations accessible online. The Democratic Republic of Congo made dealing with construction permits easier by improving building quality DB2017 Congo, Dem. Rep. control and reducing the time it takes to obtain the building permit. Côte d’Ivoire made enforcing contracts easier by introducing DB2017 Côte d'Ivoire a simplified fast-track procedure for small claims that allows for parties’ self-representation. The Democratic Republic of Congo adopted legislation that DB2017 Congo, Dem. Rep. prohibits discrimination in hiring on the basis of gender. The Comoros reduced the length of notice period and DB2017 Comoros amount of severance payment for redundancy dismissals. Cabo Verde introduced unemployment insurance for workers DB2017 Cabo Verde with a contribution period of at least six months. Côte d’Ivoire improved access to credit information by DB2017 Côte d'Ivoire establishing a new credit bureau. Côte d’Ivoire made resolving insolvency easier by introducing a new conciliation procedure for companies in financial DB2017 Côte d'Ivoire difficulties and a simplified preventive settlement procedure for small companies. The Comoros made resolving insolvency easier by introducing a new conciliation procedure for companies in DB2017 Comoros financial difficulties and a simplified preventive settlement procedure for small companies. The Republic of Congo made resolving insolvency easier by introducing a new conciliation procedure for companies in DB2017 Congo, Rep. financial difficulties and a simplified preventive settlement procedure for small companies. The Democratic Republic of Congo made resolving insolvency DB2017 Congo, Dem. Rep. easier by introducing a new conciliation procedure for companies in financial difficulties and a simplified preventive Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 131 DB year Economy Reform settlement procedure for small companies. Cameroon made resolving insolvency easier by introducing a new conciliation procedure for companies in financial DB2017 Cameroon difficulties and a simplified preventive settlement procedure for small companies. Chad made resolving insolvency easier by introducing a new conciliation procedure for companies in financial difficulties DB2017 Chad and a simplified preventive settlement procedure for small companies. The Central African Republic made resolving insolvency easier by introducing a new conciliation procedure for companies in DB2017 Central African Republic financial difficulties and a simplified preventive settlement procedure for small companies. Equatorial Guinea made resolving insolvency easier by introducing a new conciliation procedure for companies in DB2017 Equatorial Guinea financial difficulties and a simplified preventive settlement procedure for small companies. Comoros made transferring a property less expensive by DB2017 Comoros reducing transfer costs. The Democratic Republic of Congo made it more expensive DB2017 Congo, Dem. Rep. to transfer property by increasing the property transfer tax. Chad reduced the cost of starting a business by reducing the DB2017 Chad paid-in minimum capital required to register a company. Equatorial Guinea made the process of starting a business DB2017 Equatorial Guinea easier by eliminating the need to obtain a copy of the business founders' criminal records. Equatorial Guinea made paying taxes more costly by DB2017 Equatorial Guinea increasing the minimum tax. Cameroon made paying taxes more costly by increasing the DB2017 Cameroon minimum tax rate for companies. Madagascar increased the transparency of dealing with DB2017 Madagascar construction permits by publishing construction-related regulations online and free of charge. Ghana made dealing with construction permits more DB2017 Ghana expensive by increasing the cost of obtaining a building permit. Liberia shortened the workweek by increasing the mandatory number of weekly rest hours to 36 consecutive hours with Sunday designated as the weekly holiday. It also mandated a DB2017 Liberia maximum of five overtime hours per week. Liberia also introduced paid annual leave entitlements to employees after one year of employment, extended the duration of paid maternity leave and mandated equal remuneration for work Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 132 DB year Economy Reform of equal value. The Gambia strengthened access to credit by adopting the Security Interests in Moveable Property Act. The new law on DB2017 Gambia, The secured transactions implements a functional secured transactions system and establishes a centralized notice based collateral registry. Malawi strengthened access to credit by adopting a new law on secured transactions that implements a functional secured DB2017 Malawi transactions system and establishes a centralized, notice- based, online collateral registry. Lesotho improved access to credit information by expanding DB2017 Lesotho the coverage of its credit bureau. Mali improved access to credit information by establishing a DB2017 Mali new credit bureau. Kenya streamlined the process of getting electricity by introducing the use of a geographic information system DB2017 Kenya which eliminates the need to conduct a site visit, thereby reducing the time and interactions needed to obtain an electricity connection. Kenya strengthened minority investor protections by clarifying ownership and control structures, by introducing greater requirements for disclosure of related-party DB2017 Kenya transactions to the board of directors, by making it easier to sue directors in cases of prejudicial related-party transactions and by allowing the rescission of related-party transactions that are shown to harm the company. Mali made resolving insolvency easier by introducing a new conciliation procedure for companies in financial difficulties DB2017 Mali and a simplified preventive settlement procedure for small companies. Gabon made resolving insolvency easier by introducing a new conciliation procedure for companies in financial difficulties DB2017 Gabon and a simplified preventive settlement procedure for small companies. Guinea-Bissau made resolving insolvency easier by introducing a new conciliation procedure for companies in DB2017 Guinea-Bissau financial difficulties and a simplified preventive settlement procedure for small companies. Kenya made resolving insolvency easier by introducing a reorganization procedure, facilitating continuation of the DB2017 Kenya debtor’s business during insolvency proceedings and by introducing regulations for insolvency practitioners. Kenya made Registering property easier by increasing the DB2017 Kenya transparency at its land registry and cadastre. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 133 DB year Economy Reform Ghana made starting a business more costly by increasing the DB2017 Ghana registration and authentication fees. Kenya made starting a business easier by removing stamp duty fees required for the nominal capital, memorandum and articles of association . Kenya also eliminated requirements to DB2017 Kenya sign compliance declarations before a commissioner of oaths. However, Kenya also made starting a business more expensive by introducing a flat fee for company incorporation. Mali made starting a business less expensive by reducing the DB2017 Mali paid-in minimum capital requirement. Madagascar made starting a business easier by reducing the number of procedures needed to register a company. DB2017 Madagascar Malawi made starting a business easier by eliminating the DB2017 Malawi legal requirement to use a company seal and making it optional for entrepreneurs. Madagascar made trading across borders easier by simplifying and streamlining customs procedures and DB2017 Madagascar implementing an electronic data interchange system, which reduced the time for preparation and submission of trade documents for both exporting and importing. Ghana made trading across borders easier by removing the DB2017 Ghana mandatory pre-arrival assessment inspection at origin for imported products. Rwanda made dealing with construction permits more cumbersome and expensive by introducing new requirements DB2017 Rwanda to obtain a building permit. It also strengthen the quality control index by implementing the qualifications required for architects and engineers. Zambia made dealing with construction permits more costly DB2017 Zambia by raising the costs associated with submitting a brief to the environmental agency. Zimbabwe made dealing with construction permits faster by DB2017 Zimbabwe streamlining the building plan approval process. Niger made enforcing contracts easier by creating a specialized commercial court in Niamey and by adopting a DB2017 Niger new code of civil procedure that establishes time standards for key court events. Rwanda made enforcing contracts easier by introducing an DB2017 Rwanda electronic case management system for judges and lawyers. São Tomé and Príncipe adopted a minimum wage for the DB2017 São Tomé and Príncipe private sector. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 134 DB year Economy Reform Zimbabwe reduced severance payments and introduced DB2017 Zimbabwe stricter rules governing fixed-term contracts. DB2017 Zambia Zambia eliminated fixed-term contracts for permanent tasks. Nigeria strengthened access to credit by creating a DB2017 Nigeria centralized collateral registry. This reform applies to both Kano and Lagos. Zimbabwe improved access to credit information by allowing DB2017 Zimbabwe the establishment of a credit registry. Mozambique improved access to credit information by DB2017 Mozambique enacting a law that allows the establishment of a new credit bureau. Niger improved access to credit information by establishing a DB2017 Niger new credit bureau. Mauritania improved access to credit information by DB2017 Mauritania providing banks and financial institutions with online access to the credit registry data. Senegal improved access to credit information by DB2017 Senegal establishing a new credit bureau. The credit bureau in Tanzania expanded credit bureau DB2017 Tanzania borrower coverage and began to distribute credit data from retailers. Togo improved access to credit information by introducing DB2017 Togo regulations that govern the licensing and functioning of credit bureaus in UEMOA member states. Mauritania strengthened minority investor protections by requiring prior external review of related-party transactions, DB2017 Mauritania by increasing director liability and by expanding shareholders' role in major transactions. Niger strengthened minority investor protections by DB2017 Niger introducing a provision whereby requires the winning party’s legal expenses are reimbursed by the losing party. Sudan strengthened minority investor protections by introducing greater requirements for disclosure of related- party transactions to the board of directors, and granting shareholders preemption rights in limited liability companies. DB2017 Sudan However, Sudan weakened minority investor protections by making it more difficult to sue directors in case of prejudicial related-party transactions, decreasing shareholder rights and role in major corporate decisions, and undermining ownership and control structures. Togo made resolving insolvency easier by introducing a new DB2017 Togo conciliation procedure for companies in financial difficulties and a simplified preventive settlement procedure for small Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 135 DB year Economy Reform companies. Senegal made resolving insolvency easier by introducing a new conciliation procedure for companies in financial DB2017 Senegal difficulties and a simplified preventive settlement procedure for small companies. Niger made resolving insolvency easier by introducing a new conciliation procedure for companies in financial difficulties DB2017 Niger and a simplified preventive settlement procedure for small companies. Zimbabwe made registering property easier by launching an official website containing information on the list of DB2017 Zimbabwe documents and fees for completing a property transaction, as well as, a specific time frame for delivering a legally binding document that proves property ownership. Zambia made it more affordable to transfer property by DB2017 Zambia decreasing the property Rwanda made it easier to register property by introducing DB2017 Rwanda effective time limits and increasing the transparency of the land administration system. Senegal made registering property easier by increasing the DB2017 Senegal transparency at its land registry and cadastre. South Africa made it more expensive to transfer property by DB2017 South Africa increasing the property transfer tax. Sudan made starting a business more difficult by increasing DB2017 Sudan the cost of a company seal. Uganda made starting a business easier by eliminating the DB2017 Uganda requirement that a commissioner of oaths must sign compliance declarations. South Africa made starting a business easier by introducing DB2017 South Africa an online portal to search for a company name. Sierra Leone made starting a business easier by reducing DB2017 Sierra Leone registration fees. Rwanda made starting a business easier by improving the DB2017 Rwanda online registration one-stop shop and streamlining post- registration procedures. Mozambique made starting a business more difficult by DB2017 Mozambique increasing registration and notary fees. Niger made starting a business easier by reducing the time DB2017 Niger and cost needed to register a company. Niger also eliminated the requirement to notarize a company’s bylaws. Nigeria made starting a business easier by improving online DB2017 Nigeria government portals . This reform applies to both Kano and Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 136 DB year Economy Reform Lagos. Zimbabwe made trading across borders more difficult by DB2017 Zimbabwe introducing a mandatory pre-shipment inspection for imported products. Niger made trading across borders easier by removing the DB2017 Niger mandatory pre-shipment inspection for imported products. Mauritania made trading across borders easier by upgrading SYDONIA World electronic system, which reduced the time DB2017 Mauritania for preparation and submission of customs declarations for both exports and imports. Rwanda made trading across borders easier by removing the DB2017 Rwanda mandatory pre-shipment inspection for imported products. Uganda made trading across borders easier by constructing DB2017 Uganda the Malaba One-Stop Border Post which reduced border compliance time for exports. Togo made trading across borders easier by implementing an electronic single-window system, which reduced the time for DB2017 Togo border compliance and documentary compliance for both exporting and importing. Togo made paying taxes easier by streamlining the DB2017 Togo administrative process of complying with tax obligations. Uganda made paying taxes easier by eliminating a requirement for tax returns to be submitted in paper copy DB2017 Uganda following online submission. At the same time, Uganda increased the stamp duty for insurance contracts. Tanzania made paying taxes more complicated by increasing the frequency of filing of the skills Development Levy and DB2017 Tanzania more costly by introducing a workers’ compensation tariff paid by employers. South Africa made paying taxes more costly by increasing the rates of vehicle tax and property tax. At the same time the DB2017 South Africa rate of social security contributions paid by employers was reduced. South Africa made paying taxes more complicated by increasing the time it takes to prepare VAT returns. Senegal made paying taxes less costly by reducing the DB2017 Senegal maximum cap for corporate income tax and implementing more efficient accounting systems and software. Rwanda made paying taxes more complicated by introducing DB2017 Rwanda a requirement that companies file and pay social security contributions monthly instead of quarterly. Mauritania made paying taxes easier by reducing the DB2017 Mauritania frequency of both tax filing and payment of social security contributions. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 137 DB year Economy Reform Burundi made paying taxes easier by introducing a new tax DB2017 Burundi return and eliminating the personalized VAT declaration form. Guinea made resolving insolvency easier by introducing a new conciliation procedure for companies in financial DB2017 Guinea difficulties and a simplified preventive settlement procedure for small companies. Mauritius made registering property easier by digitizing its DB2017 Mauritius land records. In Mauritius the time required for dealing with construction DB2016 Mauritius permits was reduced by the hiring of a more efficient subcontractor to establish sewerage connections. Guinea made starting a business easier by reducing the DB2016 Guinea minimum capital requirement. The utility in Senegal made getting an electricity connection less time-consuming by streamlining the review of applications and the process for the final connection as well DB2016 Senegal as by reducing the time needed to issue an excavation permit. It also made getting electricity less costly by reducing the security deposit. The utility in Togo reduced the time and procedures for getting an electricity connection through several initiatives, DB2016 Togo including by creating a single window enabling customers to pay all fees at once. The utility in Uganda reduced delays for new electricity connections by deploying more customer service engineers DB2016 Uganda and reducing the time needed for the inspection and meter installation. Rwanda made dealing with construction permits easier by DB2016 Rwanda adopting a new building code and new urban planning regulations. Niger made dealing with construction permits easier by DB2016 Niger reducing the time required for companies to obtain a water connection. In Namibia the process of dealing with construction permits DB2016 Namibia became more time-consuming as a result of inefficiency at the municipality. Senegal made enforcing contracts easier by introducing a law DB2016 Senegal regulating voluntary mediation. Rwanda improved its insolvency system by introducing provisions on voidable transactions and the approval of DB2016 Rwanda reorganization plans and by establishing additional safeguards for creditors in reorganization proceedings. DB2016 Zambia Zambia made paying taxes easier for companies by Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 138 DB year Economy Reform implementing electronic filing and payment for VAT. At the same time, Zambia made paying taxes more costly by increasing the property transfer tax rate. Swaziland made paying taxes less costly for companies by reducing the corporate income tax rate. On the other hand, DB2016 Swaziland Swaziland raised the ceiling for the National Provident Fund contribution. Mozambique made paying taxes easier and less costly for companies by implementing an online system for filing social DB2016 Mozambique security contributions and by increasing the depreciation rate for copying machines. Rwanda made paying taxes easier for companies by DB2016 Rwanda introducing electronic filing and making its use compulsory. Rwanda strengthened minority investor protections by introducing provisions allowing holders of 10% of a company’s shares to call for an extraordinary meeting of shareholders, requiring holders of special classes of shares to DB2016 Rwanda vote on decisions affecting their shares, requiring board members to disclose information about their directorships and primary employment and requiring that audit reports for listed companies be published in a newspaper. Nigeria strengthened minority investor protections by requiring that related-party transactions be subject to DB2016 Nigeria external review and to approval by disinterested shareholders. This reform applies to both Kano and Lagos. Zimbabwe strengthened minority investor protections by DB2016 Zimbabwe introducing provisions allowing legal practitioners to enter into contingency fee agreements with clients. Nigeria made transferring property in Lagos less costly by DB2016 Nigeria reducing fees for property transactions. Senegal made transferring property less costly by lowering DB2016 Senegal the property transfer tax. Mauritania made starting a business easier by eliminating the DB2016 Mauritania minimum capital requirement. Niger made starting a business easier by reducing the DB2016 Niger minimum capital requirement. Rwanda made starting a business easier by eliminating the DB2016 Rwanda need for new companies to open a bank account in order to register for VAT. Togo made starting a business less costly by reducing the DB2016 Togo fees to register with the tax authority. Uganda made starting a business easier by introducing an DB2016 Uganda online system for obtaining a trading license and by reducing Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 139 DB year Economy Reform business incorporation fees. Senegal made starting a business easier by reducing the DB2016 Senegal minimum capital requirement. Zambia made starting a business more difficult by increasing DB2016 Zambia the registration fees. Mauritania reduced the documentary and border compliance DB2016 Mauritania time for importing by eliminating the preimport declaration and value attestation and making the manifest electronic. Niger increased the time and cost for documentary and DB2016 Niger border compliance for importing by making a preshipment inspection mandatory. Rwanda increased the time and cost for documentary and DB2016 Rwanda border compliance for importing by making preshipment inspection mandatory for all imported products. Togo reduced the time for documentary and border compliance for importing by implementing an electronic DB2016 Togo platform connecting several agencies for import procedures and payments. Tanzania reduced the time for both exporting and importing by implementing the Tanzania Customs Integrated System DB2016 Tanzania (TANCIS), an online system for downloading and processing customs documents. Zambia increased the documentary and border compliance time for both exporting and importing by shifting all DB2016 Zambia clearance authority to a central processing center at the initial stage of implementing a web-based customs platform (ASYCUDA World). DB2016 Zambia In Zambia the credit bureau began to provide credit scores. In Zimbabwe the credit bureau began to provide credit DB2016 Zimbabwe scores. In Uganda the credit bureau expanded borrower coverage, DB2016 Uganda improving access to credit information. The Seychelles improved access to credit information by DB2016 Seychelles establishing a credit registry. In Rwanda the credit bureau started to provide credit scores to banks and other financial institutions while the credit DB2016 Rwanda registry expanded borrower coverage, strengthening the credit reporting system. Niger improved its credit information system by introducing DB2016 Niger regulations that govern the licensing and functioning of credit bureaus in the member states of the West African Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 140 DB year Economy Reform Economic and Monetary Union (UEMOA). Namibia improved access to credit information by DB2016 Namibia guaranteeing by law borrowers’ right to inspect their own data. Mauritania improved access to credit information by lowering the threshold for the minimum size of loans to be included in DB2016 Mauritania the credit registry’s database and by expanding borrower coverage. The utility in Kenya reduced delays for new connections by DB2016 Kenya enforcing service delivery timelines and hiring contractors for meter installation. Kenya made dealing with construction permits more difficult by requiring an additional approval before issuance of the DB2016 Kenya building permit and by increasing the costs for both water and sewerage connections Gabon made dealing with construction permits more DB2016 Gabon complicated by increasing the time required for obtaining a building permit. The Gambia made paying taxes easier for companies by introducing a VAT system that is less complicated than the DB2016 Gambia, The previous sales tax system—and made paying taxes less costly by reducing the corporate income tax rate. Gabon made paying taxes more costly for companies by DB2016 Gabon reducing the depreciation rates for some types of fixed assets. Liberia made paying taxes more complicated for companies DB2016 Liberia by introducing a minimum corporate income tax. Madagascar strengthened minority investor protections by requiring that directors with a conflict of interest fully disclose DB2016 Madagascar the nature of their interest to the board of directors. Kenya made property transfers faster by improving electronic DB2016 Kenya document management at the land registry and introducing a unified form for registration. Guinea-Bissau made transferring property easier by lowering DB2016 Guinea-Bissau the property registration tax. Gabon made transferring property less costly by lowering the DB2016 Gabon property registration tax. Madagascar made transferring property less costly by DB2016 Madagascar lowering the property transfer tax. Madagascar made starting a business more difficult by DB2016 Madagascar requiring a bank-certified check to pay the tax authority. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 141 DB year Economy Reform Gabon made starting a business easier by reducing the paid- DB2016 Gabon in minimum capital requirement. Kenya made starting a business easier by reducing the time it DB2016 Kenya takes to assess and pay stamp duty. Madagascar reduced the time for border compliance for both exporting and importing by upgrading port infrastructure— DB2016 Madagascar and also reduced the time for documentary compliance for importing. Mali reduced the time for documentary compliance for both DB2016 Mali exporting and importing by introducing an electronic data interchange system. Ghana reduced the documentary and border compliance time for importing by developing electronic channels for DB2016 Ghana submitting and collecting the final classification and valuation report. Kenya improved access to credit information by passing DB2016 Kenya legislation that allows the sharing of positive information and by expanding borrower coverage. Mali improved its credit information system by introducing regulations that govern the licensing and functioning of DB2016 Mali credit bureaus in the member states of the West African Economic and Monetary Union (UEMOA). Liberia improved access to credit by adopting new laws on DB2016 Liberia secured transactions that establish a modern, unified and notice-based collateral registry. Lesotho improved access to credit information by DB2016 Lesotho establishing its first credit bureau. Madagascar improved access to credit by broadening the range of assets that can be used as collateral (including future DB2016 Madagascar assets), by allowing a general description of assets granted as collateral and by allowing a general description of debts and obligations. The Comoros improved access to credit information by DB2016 Comoros establishing a new credit registry. Angola made paying taxes less costly for companies by DB2016 Angola reducing the corporate income tax rate. Angola made starting a business easier by improving DB2016 Angola registration procedures and reducing the fees to register a company. The utility in Botswana made getting electricity easier by DB2016 Botswana enforcing service delivery timelines for new connections and Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 142 DB year Economy Reform improving the stock of materials for connection works. Benin made dealing with construction permits less time- DB2016 Benin consuming by establishing a one-stop shop and by reducing the number of signatories required on building permits. Benin made starting a business less costly by reducing the DB2016 Benin fees for filing company documents at the one-stop shop. Burkina Faso made starting a business easier by reducing the DB2016 Burkina Faso minimum capital requirement. Benin made trading across borders easier by further developing its electronic single-window system, which DB2016 Benin reduced the time for border compliance for both exporting and importing. The Democratic Republic of Congo made dealing with DB2016 Congo, Dem. Rep. construction permits less expensive by halving the cost to obtain a building permit. Côte d’Ivoire made enforcing contracts easier by introducing DB2016 Côte d'Ivoire new provisions on voluntary mediation. The Democratic Republic of Congo made paying taxes more complicated for companies by introducing a new social DB2016 Congo, Dem. Rep. security contribution paid by employers, though it subsequently reduced the rate of the contribution. The Republic of Congo made transferring property less costly DB2016 Congo, Rep. by lowering the property transfer tax rate. Côte d’Ivoire made transferring property less costly by DB2016 Côte d'Ivoire lowering the property transfer tax rate. Chad made transferring property less costly by lowering the DB2016 Chad property transfer tax. Cabo Verde made transferring property less costly by DB2016 Cabo Verde lowering the property registration tax. The Democratic Republic of Congo made starting a business DB2016 Congo, Dem. Rep. easier by simplifying registration procedures and reducing the minimum capital requirement. The Comoros made starting a business easier by reducing the DB2016 Comoros minimum capital requirement. Ethiopia has made starting a business easier by creating clear DB2016 Ethiopia guidance on trade name approvals. Côte d’Ivoire made trading across borders easier by implementing a single-window platform for importing, which DB2016 Côte d'Ivoire reduced the time required for documentary compliance. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 143 DB year Economy Reform The Democratic Republic of Congo made trading across DB2016 Congo, Dem. Rep. borders more difficult by increasing the port handling time and cost for exporting and importing. In the Democratic Republic of Congo the utility in Kinshasa made getting electricity easier by reducing the number of DB2015 Congo, Dem. Rep. approvals required for new connections and reducing the burden of the security deposit. The Democratic Republic of Congo made dealing with DB2015 Congo, Dem. Rep. construction permits more costly by increasing the building permit fee. The Democratic Republic of Congo made paying taxes easier for companies by simplifying corporate income tax returns DB2015 Congo, Dem. Rep. and abolishing the minimum tax payable depending on a company’s size. On the other hand, it increased the rate for the minimum lump-sum tax applied to annual revenue. The Republic of Congo made paying taxes easier for companies by reducing the corporate income tax rate and by DB2015 Congo, Rep. abolishing the tax on the rental value of business premises and the tax on company-owned cars. Chad strengthened minority investor protections by introducing greater requirements for disclosure of related- party transactions to the board of directors and by making it DB2015 Chad possible for shareholders to inspect the documents pertaining to related-party transactions and to appoint auditors to conduct an inspection of such transactions. The Central African Republic strengthened minority investor protections by introducing greater requirements for disclosure of related-party transactions to the board of DB2015 Central African Republic directors and by making it possible for shareholders to inspect the documents pertaining to related-party transactions and to appoint auditors to conduct an inspection of such transactions. Cameroon strengthened minority investor protections by introducing greater requirements for disclosure of related- party transactions to the board of directors and by making it DB2015 Cameroon possible for shareholders to inspect the documents pertaining to related-party transactions and to appoint auditors to conduct an inspection of such transactions. The Republic of Congo strengthened minority investor protections by introducing greater requirements for disclosure of related-party transactions to the board of DB2015 Congo, Rep. directors and by making it possible for shareholders to inspect the documents pertaining to related-party transactions and to appoint auditors to conduct an inspection of such transactions. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 144 DB year Economy Reform Côte d’Ivoire strengthened minority investor protections by introducing greater requirements for disclosure of related- party transactions to the board of directors and by making it DB2015 Côte d'Ivoire possible for shareholders to inspect the documents pertaining to related-party transactions and to appoint auditors to conduct an inspection of such transactions. The Democratic Republic of Congo strengthened minority investor protections by introducing greater requirements for disclosure of related-party transactions to the board of DB2015 Congo, Dem. Rep. directors and by making it possible for shareholders to inspect the documents pertaining to related-party transactions and to appoint auditors to conduct an inspection of such transactions. The Comoros strengthened minority investor protections by introducing greater requirements for disclosure of related- party transactions to the board of directors and by making it DB2015 Comoros possible for shareholders to inspect the documents pertaining to related-party transactions and to appoint auditors to conduct an inspection of such transactions. Equatorial Guinea strengthened minority investor protections by introducing greater requirements for disclosure of related- party transactions to the board of directors and by making it DB2015 Equatorial Guinea possible for shareholders to inspect the documents pertaining to related-party transactions and to appoint auditors to conduct an inspection of such transactions. Côte d’Ivoire made transferring property easier by digitizing DB2015 Côte d'Ivoire its land registry system and lowering the property registration tax. Côte d’Ivoire made starting a business easier by reducing the minimum capital requirement, lowering registration fees and DB2015 Côte d'Ivoire enabling the one-stop shop to publish notices of incorporation. The Democratic Republic of Congo made starting a business DB2015 Congo, Dem. Rep. easier by creating a one-stop shop. DB2015 Cabo Verde Cabo Verde introduced a minimum wage. The Central African Republic made trading across borders DB2015 Central African Republic more difficult by increasing border checks and security controls at the border post with Cameroon. Côte d’Ivoire made trading across borders easier by simplifying the processes for producing the inspection report DB2015 Côte d'Ivoire and by reducing port and terminal handling charges at the port of Abidjan. Benin made enforcing contracts easier by creating a DB2015 Benin commercial section within its court of first instance. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 145 DB year Economy Reform Burkina Faso strengthened minority investor protections by introducing greater requirements for disclosure of related- party transactions to the board of directors and by making it DB2015 Burkina Faso possible for shareholders to inspect the documents pertaining to related-party transactions and to appoint auditors to conduct an inspection of such transactions. Benin strengthened minority investor protections by introducing greater requirements for disclosure of related- party transactions to the board of directors and by making it DB2015 Benin possible for shareholders to inspect the documents pertaining to related-party transactions and to appoint auditors to conduct an inspection of such transactions. Benin made starting a business easier by reducing the DB2015 Benin minimum capital requirement and the fees to be paid at the one-stop shop. Benin made trading across borders easier by reducing the DB2015 Benin number of documents needed for imports. The Democratic Republic of Congo improved access to credit DB2015 Congo, Dem. Rep. information by establishing a credit registry. Côte d’Ivoire improved its credit information system by DB2015 Côte d'Ivoire introducing regulations that govern the licensing and operation of credit bureaus. Cameroon improved its credit information system by passing DB2015 Cameroon regulations that provide for the establishment and operation of a credit registry database. Cabo Verde improved its credit information system by DB2015 Cabo Verde adopting a new law providing for the establishment of credit bureaus. Mauritania improved its credit information system by DB2015 Mauritania lowering the minimum threshold for loans to be included in the registry’s database. Kenya improved its credit information system by passing legislation that allows the sharing of both positive and DB2015 Kenya negative credit information and establishes guidelines for the treatment of historical data. Malawi reduced the time required to get electricity by DB2015 Malawi engaging subcontractors to carry out external connection works. Madagascar made dealing with construction permits easier DB2015 Madagascar by reducing the time needed to obtain a building permit. Mali made dealing with construction permits easier by DB2015 Mali reducing the time needed to obtain a geotechnical study. DB2015 Kenya Kenya made dealing with construction permits more costly by Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 146 DB year Economy Reform increasing the building permit fees. Ghana made dealing with construction permits less time- DB2015 Ghana consuming by streamlining the process to obtain a building permit. Kenya made paying taxes more costly for companies by DB2015 Kenya increasing employers’ social security contribution rate. Gabon made paying taxes easier for companies by DB2015 Gabon introducing an electronic system for filing and paying VAT. Mali strengthened minority investor protections by introducing greater requirements for disclosure of related- party transactions to the board of directors and by making it DB2015 Mali possible for shareholders to inspect the documents pertaining to related-party transactions and to appoint auditors to conduct an inspection of such transactions. Gabon strengthened minority investor protections by introducing greater requirements for disclosure of related- party transactions to the board of directors and by making it DB2015 Gabon possible for shareholders to inspect the documents pertaining to related-party transactions and to appoint auditors to conduct an inspection of such transactions. The Gambia strengthened minority investor protections by clarifying the duties of directors and providing new venues DB2015 Gambia, The and remedies for minority shareholders seeking redress for oppressive conduct. Guinea-Bissau strengthened minority investor protections by introducing greater requirements for disclosure of related- party transactions to the board of directors and by making it DB2015 Guinea-Bissau possible for shareholders to inspect the documents pertaining to related-party transactions and to appoint auditors to conduct an inspection of such transactions. Gabon made transferring property more costly by increasing DB2015 Gabon the property registration tax rate. Malawi made starting a business easier by streamlining company name search and registration and by eliminating DB2015 Malawi the requirement for inspection of company premises before issuance of a business license. Mauritania made starting a business easier by creating a one- DB2015 Mauritania stop shop and eliminating the publication requirement and the fee to obtain a tax identification number. The Gambia made starting a business easier by eliminating DB2015 Gambia, The the requirement to pay stamp duty. Ghana made trading across borders easier by upgrading DB2015 Ghana infrastructure at the port of Tema. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 147 DB year Economy Reform In Rwanda the electricity company made getting electricity DB2015 Rwanda less costly by eliminating several fees. Sierra Leone made getting electricity easier by eliminating the need for customers to submit an application letter inquiring DB2015 Sierra Leone about a new connection before submitting an application— and made the process faster by improving staffing at the utility. Senegal made dealing with construction permits less time- DB2015 Senegal consuming by reducing the time for processing building permit applications. Rwanda made dealing with construction permits easier by DB2015 Rwanda eliminating the fee for obtaining a freehold title and by streamlining the process for obtaining an occupancy permit. Seychelles made enforcing contracts easier by establishing a commercial court, implementing and refining its case DB2015 Seychelles management system, introducing court-annexed mediation, and addressing scheduling conflicts within the courts. South Africa made enforcing contracts easier by amending DB2015 South Africa the monetary jurisdiction of its lower courts and introducing voluntary mediation. The Seychelles made resolving insolvency easier by introducing a reorganization procedure, provisions on the DB2015 Seychelles avoidance of undervalued transactions and the possibility to request post-commencement financing during the reorganization. Uganda made resolving insolvency easier by consolidating all provisions related to corporate insolvency in one law, establishing provisions on the administration of companies DB2015 Uganda (reorganization), clarifying standards on the professional qualifications of insolvency practitioners and introducing provisions allowing the avoidance of undervalued transactions. Mozambique made resolving insolvency easier by introducing a court-supervised reorganization procedure and a DB2015 Mozambique mechanism for prepackaged reorganizations, by clarifying rules on the appointment and qualifications of insolvency administrators and by strengthening creditors’ rights. Namibia made paying taxes more complicated for companies DB2015 Namibia by introducing a new vocational education and training levy. Swaziland made paying taxes less costly for companies by DB2015 Swaziland reducing the corporate income tax rate. Tanzania made paying taxes more complicated for companies by introducing an excise tax on money transfers. On the other DB2015 Tanzania hand, it made paying taxes less costly by reducing the rate of the skill and development levy. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 148 DB year Economy Reform Togo made paying taxes less costly for companies by DB2015 Togo reducing the payroll tax rate. The Seychelles made paying taxes easier for companies by reducing the business tax rate applicable to income above 1 million Seychelles rupees ($77,700) and by introducing a DB2015 Seychelles simplified new tax return allowing joint filing and payment of the business tax, VAT and corporate social responsibility tax. On the other hand, it increased employers’ pension fund contribution rate. Sierra Leone made paying taxes more complicated for DB2015 Sierra Leone companies by introducing a capital gains tax. Senegal made paying taxes easier for companies by DB2015 Senegal abolishing the vehicle tax and making it possible to download the declaration forms for VAT online. Zambia made paying taxes easier for companies by abolishing the medical levy and by introducing an online DB2015 Zambia system for filing corporate income tax, VAT and some labor taxes. At the same time, it also increased the property transfer tax. Senegal strengthened minority investor protections by introducing greater requirements for disclosure of related- party transactions to the board of directors; by making it possible for shareholders to inspect the documents DB2015 Senegal pertaining to related-party transactions and to appoint auditors to conduct an inspection of such transactions; and by making it possible for shareholder plaintiffs to request from the other party, and from witnesses, documents relevant to the subject matter of the claim during the trial. Togo strengthened minority investor protections by introducing greater requirements for disclosure of related- party transactions to the board of directors and by making it DB2015 Togo possible for shareholders to inspect the documents pertaining to related-party transactions and to appoint auditors to conduct an inspection of such transactions. Niger strengthened minority investor protections by introducing greater requirements for disclosure of related- party transactions to the board of directors and by making it DB2015 Niger possible for shareholders to inspect the documents pertaining to related-party transactions and to appoint auditors to conduct an inspection of such transactions. Mozambique made registering property easier by DB2015 Mozambique streamlining procedures at the land registry and municipality. Togo made transferring property easier by lowering the DB2015 Togo property registration tax rate. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 149 DB year Economy Reform Senegal made it easier to transfer property by replacing the DB2015 Senegal authorization from the tax authority with a notification and setting up a single step at the land registry. Sierra Leone made registering property easier by introducing DB2015 Sierra Leone a fast-track procedure. Zambia made transferring property more difficult by DB2015 Zambia increasing the property transfer tax rate. Senegal made starting a business easier by reducing the DB2015 Senegal minimum capital requirement. São Tomé and Príncipe made starting a business easier by DB2015 São Tomé and Príncipe eliminating the minimum capital requirement for business entities with no need to obtain a commercial license. Togo made starting a business easier by enabling the one- DB2015 Togo stop shop to publish notices of incorporation and eliminating the requirement to obtain an economic operator card. Swaziland made starting a business easier by shortening the DB2015 Swaziland notice and objection period for obtaining a new trade license. Tanzania made starting a business more difficult by DB2015 Tanzania increasing registration fees. Rwanda made starting a business more difficult by requiring DB2015 Rwanda companies to buy an electronic billing machine from a certified supplier. Tanzania made trading across borders easier by upgrading DB2015 Tanzania infrastructure at the port of Dar es Salaam. Uganda made trading across borders easier by implementing DB2015 Uganda the ASYCUDA World electronic system for the submission of export and import documents. Rwanda improved access to credit by establishing clear priority rules outside bankruptcy for secured creditors and DB2015 Rwanda establishing clear grounds for relief from a stay of enforcement actions by secured creditors during reorganization procedures. Sierra Leone improved its credit information system by DB2015 Sierra Leone beginning to distribute both positive and negative data and by increasing the system’s coverage rate. Senegal improved its credit information system by introducing regulations developed by the West African DB2015 Senegal Economic and Monetary Union that govern the licensing and operation of credit bureaus. South Africa made access to credit information more difficult by introducing regulations requiring credit bureaus to remove DB2015 South Africa negative credit information from their databases, such as adverse information on consumer behavior or enforcement Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 150 DB year Economy Reform action accumulated on a consumer’s record before April 1, 2014. Tanzania improved access to credit information by creating DB2015 Tanzania credit bureaus. In Zambia, the credit bureau improved access to credit DB2015 Zambia information by starting to exchange credit information with retailers and utilities. Guinea strengthened minority investor protections by introducing greater requirements for disclosure of related- party transactions to the board of directors and by making it DB2015 Guinea possible for shareholders to inspect the documents pertaining to related-party transactions and to appoint auditors to conduct an inspection of such transactions. Guinea made registering property easier by reorganizing the DB2015 Guinea records at the land registry and reducing the notary fees. Mauritius made enforcing contracts easier by introducing an DB2015 Mauritius electronic filing system for court users. Mauritius made starting a business easier by reducing trade DB2015 Mauritius license fees. Mauritius reduced the maximum duration of fixed-term DB2015 Mauritius contracts. Burundi made getting electricity easier by eliminating the electricity utility’s monopoly on the sale of materials needed DB2014 Burundi for new connections and by dropping the processing fee for new connections. Burundi made dealing with construction permits easier by DB2014 Burundi establishing a one-stop shop for obtaining building permits and utility connections. Burundi made paying taxes less costly for companies by DB2014 Burundi reducing corporate income tax rate. Burundi made transferring property easier by creating a one- DB2014 Burundi stop shop for property registration. Burundi made starting a business easier by allowing registration with the Ministry of Labor at the one-stop shop DB2014 Burundi and by speeding up the process of obtaining the registration certificate. Burundi made trading across borders easier by eliminating DB2014 Burundi the requirement for a preshipment inspection clean report of findings. Mauritius improved access to credit information by DB2014 Mauritius expanding the scope of credit information and increasing the coverage of the historical data distributed from 2 years to 3. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 151 DB year Economy Reform Mauritius made enforcing contracts easier by liberalizing the profession of court ushers, including by allowing registered DB2014 Mauritius ushers to serve as bailiffs in carrying out enforcement proceedings. Mauritius made resolving insolvency easier by introducing guidelines for out-of-court restructuring and standardizing DB2014 Mauritius the process of registration, suspension and removal of insolvency practitioners. South Sudan made paying taxes more costly for companies DB2014 South Sudan by increasing the corporate income tax rate. Guinea made transferring property easier by reducing the DB2014 Guinea property transfer tax. Guinea made starting a business easier by enabling the one- DB2014 Guinea stop shop to publish incorporation notices and by reducing the notary fees. Guinea made trading across borders easier by improving port DB2014 Guinea management systems. Tanzania improved its credit information system through new regulations that provide for the licensing of credit reference DB2014 Tanzania bureaus and outline the functions of the credit reference data bank. Rwanda strengthened its secured transactions system by providing more flexibility on the types of debts and DB2014 Rwanda obligations that can be secured through a collateral agreement. Togo made dealing with construction permits easier by DB2014 Togo improving internal operations at the City Hall of Lomé. Mozambique made dealing with construction permits easier by improving internal processes at the Department of DB2014 Mozambique Construction and Urbanization—though it also increased the fees for building permits and occupancy permits. Rwanda made dealing with construction permits easier and less costly by reducing the building permit fees, DB2014 Rwanda implementing an electronic platform for building permit applications and streamlining procedures. Togo made enforcing contracts easier by creating specialized DB2014 Togo commercial divisions within the court of first instance. Tanzania made resolving insolvency easier through new rules clearly specifying the professional requirements and DB2014 Tanzania remuneration for insolvency practitioners, promoting reorganization proceedings and streamlining insolvency proceedings. DB2014 Rwanda Rwanda made resolving insolvency easier through a new law Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 152 DB year Economy Reform clarifying the standards for beginning insolvency proceedings; preventing the separation of the debtor’s assets during reorganization proceedings; setting clear time limits for the submission of a reorganization plan; and implementing an automatic stay of creditors’ enforcement actions. Rwanda made paying taxes easier and less costly for companies by rolling out its electronic filing system to the DB2014 Rwanda majority of businesses and by reducing the property tax rate and business trading license fee. Mauritania made paying taxes more costly for companies by DB2014 Mauritania introducing a new health insurance contribution for employers that is levied on gross salaries. Togo made paying taxes more costly for companies by increasing corporate income tax rate and employers' social DB2014 Togo security contribution rate and by introducing a new tax on corporate cars. At the same time, Togo reduced the payroll tax rate. South Africa made paying taxes easier for companies by DB2014 South Africa replacing the secondary tax on companies with a dividend tax borne by shareholders. Senegal made paying taxes more costly by increasing the corporate income tax rate. At the same time, Senegal DB2014 Senegal facilitated tax payments by making tax forms available online and creating the Center for Medium Enterprises. The Seychelles made paying taxes more complicated for DB2014 Seychelles companies by introducing a value added tax. Rwanda strengthened investor protections through a new law DB2014 Rwanda allowing plaintiffs to cross-examine defendants and witnesses with prior approval of the questions by the court. Rwanda made transferring property easier by eliminating the requirement to obtain a tax clearance certificate and by DB2014 Rwanda implementing the web-based Land Administration Information System for processing land transactions. Niger made transferring property easier by reducing the DB2014 Niger registration fees. Namibia made transferring property more expensive by DB2014 Namibia increasing the transfer and stamp duties. Uganda made transferring property easier by eliminating the DB2014 Uganda need to have instruments of land transfer physically embossed to certify payment of the stamp duty. Senegal made transferring property easier by reducing the DB2014 Senegal property transfer tax. DB2014 Zambia Zambia made starting a business easier by raising the Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 153 DB year Economy Reform threshold at which value added tax registration is required. Swaziland made starting a business easier by shortening the DB2014 Swaziland administrative processing times for registering a new business and obtaining a trading license. Togo made starting a business easier by reducing the time DB2014 Togo required to register at the one-stop shop and by reducing registration costs. Niger made starting a business easier by replacing the requirement for a copy of the founders’ criminal records with DB2014 Niger one for a sworn declaration at the time of company registration. Rwanda made starting a business easier by reducing the time DB2014 Rwanda required to obtain a registration certificate. Niger increased the maximum cumulative duration of fixed- DB2014 Niger term contracts. Togo made trading across borders more difficult by granting DB2014 Togo monopoly control of all port activities at the port of Lomé to a private company. Swaziland made trading across borders easier by streamlining DB2014 Swaziland the process for obtaining a certificate of origin. Mozambique made trading across borders easier by DB2014 Mozambique implementing an electronic single-window system. Mauritania made trading across borders easier by introducing DB2014 Mauritania a new riskbased inspection system with scanners. Rwanda made trading across borders easier by introducing an DB2014 Rwanda electronic single-window system at the border. Gabon made dealing with construction permits easier by reducing the time required to obtain a building permit and by DB2014 Gabon eliminating the requirement for an on-site inspection before construction starts. Gabon made paying taxes less costly for companies by DB2014 Gabon reducing the corporate income tax rate. The Gambia made paying taxes easier for companies by DB2014 Gambia, The replacing the sales tax with a value added tax. Madagascar made paying taxes easier and less costly for companies by training taxpayers in the use of the online DB2014 Madagascar system for value added tax declarations and by reducing the corporate income tax rate. Guinea-Bissau made transferring property easier by DB2014 Guinea-Bissau increasing the number of notaries dealing with property transactions. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 154 DB year Economy Reform Lesotho made transferring property easier by streamlining DB2014 Lesotho procedures and increasing administrative efficiency. Liberia made transferring property easier by digitizing the DB2014 Liberia records at the land registry. Malawi made transferring property easier by reducing the DB2014 Malawi stamp duty. Madagascar made starting a business more difficult by DB2014 Madagascar increasing the cost to register with the National Center for Statistics. Liberia made starting a business easier by eliminating the DB2014 Liberia business trade license fees. Mali made starting a business more difficult by ceasing to DB2014 Mali regularly publish the incorporation notices of new companies on the official website of the one-stop shop. Gabon made starting a business easier by replacing the DB2014 Gabon requirement for a copy of the founders’ criminal records with one for a sworn declaration. Ghana made starting a business more difficult by requiring DB2014 Ghana entrepreneurs to obtain a tax identification number prior to company incorporation. Madagascar made trading across borders easier by rolling out DB2014 Madagascar an online platform linking trade operators with government agencies involved in the trade process and customs clearance. Botswana made dealing with construction permits easier by DB2014 Botswana eliminating the requirement for an environmental impact assessment for low-risk projects. Burkina Faso made paying taxes easier for companies by DB2014 Burkina Faso abolishing the separate capital gains tax on real estate properties. Benin made starting a business easier by creating a one-stop DB2014 Benin shop. Benin made trading across borders easier by improving port management systems, enhancing the infrastructure around DB2014 Benin the port and putting in place new rules for the transit of trucks. Cameroon made dealing with construction permits more complex by introducing notification and inspection requirements. At the same time, DB2014 Cameroon Cameroon made it easier by decentralizing the process for obtaining a building permit and by introducing strict time limits for processing the application and issuing the certificate of conformity. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 155 DB year Economy Reform Côte d’Ivoire reduced the time required for obtaining a DB2014 Côte d'Ivoire building permit by streamlining procedures at the onestop shop (Service du Guichet Unique du Foncier et de l’Habitat). Côte d’Ivoire made enforcing contracts easier by creating a DB2014 Côte d'Ivoire specialized commercial court. The Democratic Republic of Congo made resolving insolvency easier by adopting the OHADA Uniform Act Organizing Collective Proceedings for Wiping Off Debts. The law allows DB2014 Congo, Dem. Rep. an insolvent debtor to file for preventive settlement, legal redress or liquidation and sets out clear rules on the steps and procedures for each of the options available. The Democratic Republic of Congo made paying taxes more DB2014 Congo, Dem. Rep. costly for companies by increasing the employers' social security contribution rate. The Republic of Congo made paying taxes easier and less DB2014 Congo, Rep. costly for companies by merging several employment taxes into a single tax and lowering the tax rate on rental value. Côte d'Ivoire made paying taxes more costly for companies by increasing the employers’contribution rate for social DB2014 Côte d'Ivoire security related to retirement, increasing the rate for the special tax on equipment and eliminating several kinds of tax relief for businesses. The Democratic Republic of Congo strengthened investor protections by adopting the OHADA Uniform Act on Commercial Companies and Economic Interest Groups, which DB2014 Congo, Dem. Rep. introduces additional approval and disclosure requirements for related-party transactions and makes it possible to sue directors when such transactions harm the company. Côte d’Ivoire made transferring property easier by DB2014 Côte d'Ivoire streamlining procedures and reducing the property transfer tax. Chad made transferring property easier by lowering the DB2014 Chad property transfer tax. Cape Verde made property transfers faster by digitizing its DB2014 Cabo Verde land registry. Cape Verde made starting a business easier by reducing the DB2014 Cabo Verde minimum capital requirement. The Comoros made starting a business easier by eliminating DB2014 Comoros the requirement to deposit the minimum capital in a bank before incorporation. Côte d’Ivoire made starting a business easier by creating a one-stop shop, reducing the notary fees and replacing the DB2014 Côte d'Ivoire requirement for a copy of the founders’ criminal records with one for a sworn declaration at the time of company Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 156 DB year Economy Reform registration. The Democratic Republic of Congo made starting a business more complicated by increasing the minimum capital requirement. At the same time, it made the process easier by DB2014 Congo, Dem. Rep. reducing the time and by eliminating the requirement to obtain a certificate confirming the location of the new company’s headquarters. The Republic of Congo made starting a business easier by DB2014 Congo, Rep. reducing the registration costs and eliminating the merchant card. The Republic of Congo made trading across borders easier by DB2014 Congo, Rep. implementing prearrival processing of ship manifests and making improvements in customs administration. Chad made trading across borders more difficult by DB2014 Chad introducing a new export and import document. The Central African Republic made trading across borders DB2014 Central African Republic easier by rehabilitating the key transit road at the border with Cameroon. The Democratic Republic of Congo strengthened its secured transactions system by adopting the OHADA (Organization for the Harmonization of Business Law in Africa) Uniform Act on Secured Transactions. The new law broadens the range of DB2014 Congo, Dem. Rep. assets that can be used as collateral (including future assets) and the range of obligations that can be secured, extends security interests to the proceeds of the original asset and introduces the possibility of out-of-court enforcement. Angola increased documentation requirements for cross- DB2014 Angola border trade by introducing a mandatory registration for all traders and a new license for export and import transactions. Angola made getting electricity easier by eliminating the requirement for customers applying for an electricity DB2013 Angola connection to obtain authorizations from the 2 utility companies. Benin made starting a business easier by appointing a DB2013 Benin representative of the commercial registry at the one-stop shop and reducing some fees. Benin reduced the time required to obtain a construction DB2013 Benin permit by speeding up the processing of applications. Botswana made paying taxes more costly for companies by DB2013 Botswana increasing the profit tax rate. In Botswana exporting and importing became faster thanks to DB2013 Botswana the introduction of a scanner by the country’s customs authority and an upgrade of South Africa’s customs Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 157 DB year Economy Reform declaration system, both at the Kopfontein–Tlokweng border post. Benin reduced the time required to trade across borders by implementing an electronic single-window system integrating DB2013 Benin customs, control agencies, port authorities and other service providers at the Cotonou port. Chad made starting a business easier by setting up a one- DB2013 Chad stop shop. The Comoros made starting a business easier and less costly by replacing the requirement for a copy of the founders’ DB2013 Comoros criminal records with one for a sworn declaration at the time of the company’s registration and by reducing the fees to incorporate a company. The Democratic Republic of Congo made starting a business DB2013 Congo, Dem. Rep. easier by appointing additional public notaries. The Republic of Congo made starting a business easier by DB2013 Congo, Rep. eliminating or reducing several administrative costs associated with incorporation. The Central African Republic made obtaining a construction DB2013 Central African Republic permit more costly. The Republic of Congo made dealing with construction DB2013 Congo, Rep. permits less expensive by reducing the cost of registering a new building at the land registry. The Comoros made it easier to transfer property by reducing DB2013 Comoros the property transfer tax. Benin made enforcing contracts easier by introducing a new DB2013 Benin code of civil, administrative and social procedures. Cameroon made enforcing contracts easier by creating DB2013 Cameroon specialized commercial divisions within its courts of first instance. Malawi made dealing with construction permits more DB2013 Malawi expensive by increasing the cost to obtain the plan approval and to register the property. Lesotho made starting a business easier by creating a one- stop shop for company incorporation and by eliminating the DB2013 Lesotho requirements for paid-in minimum capital and for notarization of the articles of association. Madagascar made starting a business easier by allowing the DB2013 Madagascar one-stop shop to deal with the publication of the notice of incorporation. Ethiopia improved access to credit information by DB2013 Ethiopia establishing an online platform for sharing such information and by guaranteeing borrowers’ right to inspect their Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 158 DB year Economy Reform personal data. Lesotho strengthened investor protections by increasing the disclosure requirements for related-party transactions and DB2013 Lesotho improving the liability regime for company directors in cases of abusive related-party transactions. Liberia made enforcing contracts easier by creating a DB2013 Liberia specialized commercial court. In Liberia obtaining an electricity connection became easier DB2013 Liberia thanks to the adoption of better procurement practices by the Liberia Electricity Corporation. Mali made paying taxes less costly for companies by reducing the corporate income tax rate—though it also introduced a DB2013 Mali new tax on land. At the same time, Mali simplified the processes of paying taxes by introducing a single form for joint filing and payment of several taxes. Malawi introduced a mandatory pension contribution for DB2013 Malawi companies. Liberia made paying taxes easier for companies by reducing DB2013 Liberia the profit tax rate and abolishing the turnover tax. DB2013 Ethiopia Ethiopia introduced a social insurance contribution. Kenya made paying taxes faster for companies by enhancing DB2013 Kenya electronic filing systems. In Gabon registering property became more difficult because DB2013 Gabon of longer administrative delays at the land registry. Trading across borders in Malawi became easier thanks to DB2013 Malawi improvements in customs clearance procedures and transport links between the port of Beira in Mozambique and Blantyre. Ghana added to the time required to import by increasing its DB2013 Ghana scanning of imports and changing its customs clearance system. Togo made starting a business easier and less costly by reducing incorporation fees, improving the work flow at the one-stop shop for company registration and replacing the DB2013 Togo requirement for a copy of the founders’ criminal records with one for a sworn declaration at the time of the company’s registration. Tanzania made starting a business easier by eliminating the DB2013 Tanzania requirement for inspections by health, town and land officers as a prerequisite for a business license. Tanzania made dealing with construction permits more DB2013 Tanzania expensive by increasing the cost to obtain a building permit. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 159 DB year Economy Reform São Tomé and Príncipe made obtaining a construction permit DB2013 São Tomé and Príncipe more expensive by increasing the fees. Uganda made transferring property more difficult by introducing a requirement for property purchasers to obtain an income tax certificate before registration, resulting in delays at the Uganda Revenue Authority and the Ministry of DB2013 Uganda Finance. At the same time, Uganda made it easier by digitizing records at the title registry, increasing efficiency at the assessor’s office and making it possible for more banks to accept the stamp duty payment. Sierra Leone made registering property easier by DB2013 Sierra Leone computerizing the Ministry of Lands, Country Planning and the Environment. Namibia made transferring property more difficult by DB2013 Namibia requiring conveyancers to obtain a building compliance certificate beforehand. Nigeria improved access to credit information by distributing DB2013 Nigeria credit information from retail companies. Sudan improved access to credit information by establishing DB2013 Sudan a private credit bureau. Seychelles improved access to credit information by adopting DB2013 Seychelles new regulations that provide for the establishment and operation of a credit registry database. Sierra Leone improved access to credit information by DB2013 Sierra Leone establishing a public credit registry at its central bank and guaranteeing borrowers’ right to inspect their personal data. Burundi reduced the time to trade across borders by enhancing its use of electronic data interchange systems, DB2013 Burundi introducing a more efficient system for monitoring goods going through transit countries and improving border coordination with neighboring transit countries. Zambia strengthened its insolvency process by introducing further qualification requirements for receivers and DB2013 Zambia liquidators and by establishing specific duties and remuneration rules for them. Uganda strengthened its insolvency process by clarifying rules on the creation of mortgages, establishing the duties of DB2013 Uganda mortgagors and mortgagees, defining priority rules, providing remedies for mortgagors and mortgagees and establishing the powers of receivers. Niger reduced the time to import by expanding and DB2013 Niger optimizing the use of an electronic data interchange system for customs clearance. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 160 DB year Economy Reform South Africa reduced the time and documents required to DB2013 South Africa export and import through its ongoing customs modernization program. Tanzania made importing more difficult by introducing a DB2013 Tanzania requirement to obtain a certificate of conformity before the imported goods are shipped. Rwanda made enforcing contracts easier by implementing an DB2013 Rwanda electronic filing system for initial complaints. Togo increased the wage premium for weekly holiday work DB2013 Togo and the severance payment in cases of redundancy dismissal. Nigeria introduced a new compulsory labor contribution paid DB2013 Nigeria by the employer. DB2013 Swaziland Swaziland introduced value added tax. Mauritius made property transfers faster by implementing an DB2013 Mauritius electronic information management system at the Registrar- General’s Department. Mauritius improved access to credit information by starting to DB2013 Mauritius collect payment information from retailers and beginning to distribute both positive and negative information. Namibia made getting electricity easier by reducing the time DB2013 Namibia required to provide estimates and external connection works and by lowering the connection costs. Rwanda made getting electricity easier by reducing the cost DB2013 Rwanda of obtaining a new connection. Guinea made starting a business easier by setting up a one- stop shop for company incorporation and by replacing the DB2013 Guinea requirement for a copy of the founders’ criminal records with one for a sworn declaration at the time of the company’s registration Guinea made obtaining a building permit less expensive by DB2013 Guinea clarifying the method for calculating the cost. Burundi made starting a business easier by eliminating the requirements to have company documents notarized, to DB2013 Burundi publish information on new companies in a journal and to register new companies with the Ministry of Trade and Industry. Guinea made getting electricity easier by simplifying the DB2013 Guinea process for connecting new customers to the distribution network. Burundi made obtaining a construction permit easier by DB2013 Burundi eliminating the requirement for a clearance from the Ministry of Health and reducing the cost of the geotechnical study. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 161 DB year Economy Reform Burundi made property transfers faster by establishing a DB2013 Burundi statutory time limit for processing property transfer requests at the land registry. Burundi strengthened investor protections by introducing new requirements for the approval of transactions between interested parties, by requiring greater corporate disclosure DB2012 Burundi to the board of directors and in the annual report and by making it easier to sue directors in cases of prejudicial transactions between interested parties. Burundi made paying taxes easier for companies by reducing DB2012 Burundi the payment frequency for social security contributions from monthly to quarterly. Burundi made dealing with construction permits easier by DB2012 Burundi reducing the cost to obtain a geotechnical study. Access to credit in Guinea was improved through amendments to the OHADA Uniform Act on Secured Transactions that broaden the range of assets that can be DB2012 Guinea used as collateral (including future assets), extend the security interest to the proceeds of the original asset and introduce the possibility of out-of-court enforcement. Tanzania made trading across borders faster by implementing DB2012 Tanzania the Pre-Arrival Declaration (PAD) system and electronic submission of customs declaration. Senegal made trading across borders less costly by opening DB2012 Senegal the market for transport, which increased competition. São Tomé and Príncipe made trading across borders faster by DB2012 São Tomé and Príncipe adopting legislative, administrative and technological improvements. Sierra Leone made trading across borders faster by DB2012 Sierra Leone implementing the Automated System for Customs Data (ASYCUDA). The Seychelles made trading across borders faster by DB2012 Seychelles introducing electronic submission of customs documents. DB2012 Togo Togo reduced its corporate income tax rate. The Seychelles made paying taxes less costly for firms by DB2012 Seychelles eliminating the social security tax. Rwanda reduced the frequency of value added tax filings by DB2012 Rwanda companies from monthly to quarterly. In Rwanda the private credit bureau started to collect and distribute information from utility companies and also started DB2012 Rwanda to distribute more than 2 years of historical information, improving the credit information system. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 162 DB year Economy Reform Access to credit in Niger was improved through amendments to the OHADA Uniform Act on Secured Transactions that broaden the range of assets that can be used as collateral DB2012 Niger (including future assets), extend the security interest to the proceeds of the original asset and introduce the possibility of out-of-court enforcement. Access to credit in Senegal was improved through amendments to the OHADA Uniform Act on Secured Transactions that broaden the range of assets that can be DB2012 Senegal used as collateral (including future assets), extend the security interest to the proceeds of the original asset and introduce the possibility of out-of-court enforcement. Sierra Leone improved its credit information system by DB2012 Sierra Leone enacting a new law providing for the creation of a public credit registry. Access to credit in Togo was improved through amendments to the OHADA Uniform Act on Secured Transactions that broaden the range of assets that can be used as collateral DB2012 Togo (including future assets), extend the security interest to the proceeds of the original asset and introduce the possibility of out-of-court enforcement. South Africa introduced a new reorganization process to DB2012 South Africa facilitate the rehabilitation of financially distressed companies. Sierra Leone established a fast-track commercial court in an DB2012 Sierra Leone effort to expedite commercial cases, including insolvency proceedings. Namibia adopted a new company law that established clear DB2012 Namibia procedures for liquidation. Mozambique made getting electricity more difficult by requiring authorization of a connection project by the DB2012 Mozambique Ministry of Energy and by adding an inspection of the completed external works. Senegal made enforcing contracts easier by launching DB2012 Senegal specialized commercial chambers in the court. The Seychelles expanded the jurisdiction of the lower court, DB2012 Seychelles increasing the time required to enforce contracts. Sierra Leone made enforcing contracts easier by launching a DB2012 Sierra Leone fast-track commercial court. Burundi amended its commercial code to establish DB2012 Burundi foreclosure procedures. Rwanda made transferring property more expensive by DB2012 Rwanda enforcing the checking of the capital gains tax. DB2012 Namibia Namibia made transferring property more expensive for Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 163 DB year Economy Reform companies. South Africa made transferring property less costly and more DB2012 South Africa efficient by reducing the transfer duty and introducing electronic filing. São Tomé and Príncipe made registering property less costly DB2012 São Tomé and Príncipe by lowering property transfer taxes. Swaziland made transferring property quicker by streamlining DB2012 Swaziland the process at the land registry. Uganda increased the efficiency of property transfers by DB2012 Uganda establishing performance standards and recruiting more officials at the land office. Zambia made registering property more costly by increasing DB2012 Zambia the property transfer tax rate. São Tomé and Príncipe made dealing with construction DB2012 São Tomé and Príncipe permits easier by reducing the time required to process building permit applications. Senegal made obtaining a building permit more expensive by DB2012 Senegal increasing the cost. Mauritania made dealing with construction permits easier by DB2012 Mauritania opening a one-stop shop. Uganda introduced changes that added time to the process of obtaining a business license, slowing business start-up. But DB2012 Uganda it simplified registration for a tax identification number and for value added tax by introducing an online system. South Africa made starting a business easier by implementing DB2012 South Africa its new company law, which simplified the incorporation documents. São Tomé and Príncipe made starting a business easier by establishing a one-stop shop, eliminating the requirement for DB2012 São Tomé and Príncipe an operating license for general commercial companies and simplifying publication requirements. Senegal made starting a business easier by replacing the requirement for a copy of the founders’ criminal records with DB2012 Senegal one for a sworn declaration at the time of the company’s registration. Rwanda made starting a business easier by reducing the DB2012 Rwanda business registration fees. The Gambia made trading across borders faster by DB2012 Gambia, The implementing the Automated System for Customs Data (ASYCUDA). Liberia made trading across borders faster by implementing DB2012 Liberia online submission of customs forms and enhancing risk- Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 164 DB year Economy Reform based inspections. The Gambia reduced the minimum turnover tax and DB2012 Gambia, The corporate income tax rates. Lesotho made enforcing contracts easier by launching a DB2012 Lesotho specialized commercial court. Kenya introduced a case management system that will help DB2012 Kenya increase the efficiency and cost-effectiveness of commercial dispute resolution. Malawi adopted new rules providing clear procedural DB2012 Malawi requirements and time frames for winding up a company. The Gambia made getting electricity faster by allowing DB2012 Gambia, The customers to choose private contractors to carry out the external connection works. In Ethiopia delays in providing new connections made getting DB2012 Ethiopia electricity more difficult. Access to credit in Gabon was improved through amendments to the OHADA Uniform Act on Secured Transactions that broaden the range of assets that can be DB2012 Gabon used as collateral (including future assets), extend the security interest to the proceeds of the original asset and introduce the possibility of out-of-court enforcement. Access to credit in Guinea-Bissau was improved through amendments to the OHADA Uniform Act on Secured Transactions that broaden the range of assets that can be DB2012 Guinea-Bissau used as collateral (including future assets), extend the security interest to the proceeds of the original asset and introduce the possibility of out-of-court enforcement. Access to credit in Mali was improved through amendments to the OHADA Uniform Act on Secured Transactions that broaden the range of assets that can be used as collateral DB2012 Mali (including future assets), extend the security interest to the proceeds of the original asset and introduce the possibility of out-of-court enforcement. Liberia strengthened its legal framework for secured transactions by adopting a new commercial code that DB2012 Liberia broadens the range of assets that can be used as collateral (including future assets) and extends the security interest to the proceeds of the original asset. Madagascar improved its credit information system by eliminating the minimum threshold for loans included in the DB2012 Madagascar database and making it mandatory for banks to share credit information with the credit bureau. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 165 DB year Economy Reform Malawi improved its credit information system by passing a DB2012 Malawi new law allowing the creation of a private credit bureau. The Democratic Republic of Congo reduced the DB2012 Congo, Dem. Rep. administrative costs of obtaining a construction permit. Malawi made property registration slower by no longer DB2012 Malawi sustaining last year’s time improvement in Compliance Certificate processing times at the Ministry of Lands. Malawi decreased the severance pay applicable in case of DB2012 Malawi redundancy dismissals of workers with 10 years of service. Cape Verde introduced qualification requirements for DB2012 Cabo Verde insolvency administrators and a shorter time frame for liquidation proceedings. Côte d’Ivoire eliminated a tax on firms, the contribution for DB2012 Côte d'Ivoire national reconstruction (contribution pour la reconstruction nationale). The Democratic Republic of Congo made paying taxes easier DB2012 Congo, Dem. Rep. for firms by replacing the sales tax with a value added tax. Burkina Faso made dealing with construction permits less DB2012 Burkina Faso costly by reducing the fees to obtain a fire safety study. The Republic of Congo made registering property more DB2012 Congo, Rep. expensive by reversing a previous law that reduced the registration fee. Cape Verde made registering property faster by DB2012 Cabo Verde implementing time limits for the notaries and the land registry. The Central African Republic halved the cost of registering DB2012 Central African Republic property. DB2012 Ghana Ghana increased the cost to start a business by 70%. Guinea-Bissau made starting a business easier by establishing a one-stop shop, eliminating the requirement for an DB2012 Guinea-Bissau operating license and simplifying the method for providing criminal records and publishing the registration notice. Madagascar eased the process of starting a business by eliminating the minimum capital requirement, but also made DB2012 Madagascar it more difficult by introducing the requirement of obtaining a tax identification number. Liberia made starting a business easier by introducing a one- DB2012 Liberia stop shop. Mali made starting a business easier by adding to the services DB2012 Mali provided by the one-stop shop. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 166 DB year Economy Reform Access to credit in Côte d’Ivoire was improved through amendments to the OHADA Uniform Act on Secured Transactions that broaden the range of assets that can be DB2012 Côte d'Ivoire used as collateral (including future assets), extend the security interest to the proceeds of the original asset and introduce the possibility of out-of-court enforcement. Access to credit in the Republic of Congo was improved through amendments to the OHADA Uniform Act on Secured Transactions that broaden the range of assets that can be DB2012 Congo, Rep. used as collateral (including future assets), extend the security interest to the proceeds of the original asset and introduce the possibility of out-of-court enforcement. Access to credit in Comoros was improved through amendments to the OHADA Uniform Act on Secured Transactions that broaden the range of assets that can be DB2012 Comoros used as collateral (including future assets), extend the security interest to the proceeds of the original asset and introduce the possibility of out-of-court enforcement. Cape Verde improved its credit information system by DB2012 Cabo Verde introducing a new online platform and by starting to provide 5 years of historical data. Access to credit in Cameroon was improved through amendments to the OHADA Uniform Act on Secured Transactions that broaden the range of assets that can be DB2012 Cameroon used as collateral (including future assets), extend the security interest to the proceeds of the original asset and introduce the possibility of out-of-court enforcement. Access to credit in Chad was improved through amendments to the OHADA Uniform Act on Secured Transactions that broaden the range of assets that can be used as collateral DB2012 Chad (including future assets), extend the security interest to the proceeds of the original asset and introduce the possibility of out-of-court enforcement. Access to credit in the Central African Republic was improved through amendments to the OHADA Uniform Act on Secured Transactions that broaden the range of assets that can be DB2012 Central African Republic used as collateral (including future assets), extend the security interest to the proceeds of the original asset and introduce the possibility of out-of-court enforcement. Access to credit in Equatorial Guinea was improved through amendments to the OHADA Uniform Act on Secured Transactions that broaden the range of assets that can be DB2012 Equatorial Guinea used as collateral (including future assets), extend the security interest to the proceeds of the original asset and introduce the possibility of out-of-court enforcement. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 167 DB year Economy Reform Côte d’Ivoire made starting a business easier by reorganizing DB2012 Côte d'Ivoire the court clerk’s office where entrepreneurs file their company documents. The Democratic Republic of Congo made business start-up DB2012 Congo, Dem. Rep. faster by reducing the time required to complete company registration and obtain a national identification number. Comoros made the process of starting a business more DB2012 Comoros difficult by increasing the minimum capital requirement. The Central African Republic made starting a business easier by reducing business registration fees and by replacing the DB2012 Central African Republic requirement for a copy of the founders’ criminal records with one for a sworn declaration at the time of the company’s registration. Chad made starting a business easier by eliminating the requirement for a medical certificate and by replacing the DB2012 Chad requirement for a copy of the founders’ criminal records with one for a sworn declaration at the time of the company’s registration. Cameroon made starting a business easier by replacing the requirement for a copy of the founders’ criminal records with DB2012 Cameroon one for a sworn declaration at the time of the company’s registration, and by reducing publication fees. Access to credit in Benin was improved through amendments to the OHADA (Organization for the Harmonization of Business Law in Africa) Uniform Act on Secured Transactions DB2012 Benin that broaden the range of assets that can be used as collateral (including future assets), extend the security interest to the proceeds of the original asset and introduce the possibility of out-of-court enforcement. Access to credit in Burkina Faso was improved through amendments to the OHADA Uniform Act on Secured Transactions that broaden the range of assets that can be DB2012 Burkina Faso used as collateral (including future assets), extend the security interest to the proceeds of the original asset and introduce the possibility of out-of-court enforcement. Angola made transferring property less costly by reducing DB2012 Angola transfer taxes. Angola strengthened its credit information system by DB2012 Angola adopting new rules for credit bureaus and guaranteeing the right of borrowers to inspect their data. Burkina Faso made starting a business easier by replacing the requirement for a copy of the founders’ criminal records with DB2012 Burkina Faso one for a sworn declaration at the time of the company’s registration. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 168 DB year Economy Reform Benin made starting a business easier by replacing the DB2012 Benin requirement for a copy of the founders’ criminal records with one for a sworn declaration at the time of the company’s Angola reduced the time for trading across borders by DB2011 Angola making investments in port infrastructure and administration. Burkina Faso reduced the statutory tax rate and the number DB2011 Burkina Faso of taxes for business and introduced simpler, uniform compliance procedures. Burkina Faso made dealing with construction permits easier DB2011 Burkina Faso by cutting the cost of the soil survey in half and the time to process a building permit application by a third. Benin created a new municipal commission to streamline DB2011 Benin construction permitting and set up an ad hoc commission to deal with the backlog in permit applications. Cape Verde made business start-up easier by eliminating the need for a municipal inspection before a business begins DB2011 Cabo Verde operations and computerizing the system for delivering the municipal license. Cameroon made starting a business easier by establishing a DB2011 Cameroon new one-stop shop and abolishing the requirement for verifying business premises and its corresponding fees. The Democratic Republic of Congo eased business start-up DB2011 Congo, Dem. Rep. by eliminating procedures, including the company seal. Burkina Faso made enforcing contracts easier by setting up a DB2011 Burkina Faso specialized commercial court and abolishing the fee to register judicial decisions. Burkina Faso reduced documentation requirements for DB2011 Burkina Faso importers and exporters, making it easier to trade. The Republic of Congo reduced its corporate income tax rate DB2011 Congo, Rep. from 38% to 36% in 2010. Côte d’Ivoire made paying taxes less costly for companies by DB2011 Côte d'Ivoire reducing the corporate income tax rate. Chad increased taxes on business through changes to its DB2011 Chad social security contribution rates. DB2011 Cabo Verde Cape Verde abolished the stamp duties on sales and checks. Cape Verde eased property registration by switching from DB2011 Cabo Verde fees based on a percentage of the property value to lower fixed rates. The Democratic Republic of Congo reduced by half the DB2011 Congo, Dem. Rep. property transfer tax to 3% of the property value. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 169 DB year Economy Reform Côte d’Ivoire eased construction permitting by eliminating DB2011 Côte d'Ivoire the need to obtain a preliminary approval. Dealing with construction permits became easier in the Democratic Republic of Congo thanks to a reduction in the DB2011 Congo, Dem. Rep. cost of a building permit from 1% of the estimated construction cost to 0.6% and a time limit for issuing building permits. Kenya eased business start-up by reducing the time it takes to get the memorandum and articles of association stamped, DB2011 Kenya merging the tax and value added tax registration procedures and digitizing records at the registrar. Malawi eased property transfers by cutting the wait for DB2011 Malawi consents and registration of legal instruments by half. Mali eased property transfers by reducing the property DB2011 Mali transfer tax for firms from 15% of the property value to 7%. Mali eased construction permitting by implementing a DB2011 Mali simplified environmental impact assessment for noncomplex commercial buildings. DB2011 Madagascar Madagascar continued to reduce corporate tax rates. Kenya increased the administrative burden of paying taxes by DB2011 Kenya requiring quarterly filing of payroll taxes. Mozambique eased business start-up by introducing a DB2011 Mozambique simplified licensing process. São Tomé and Principe made starting a business more DB2011 São Tomé and Príncipe difficult by introducing a minimum capital requirement for limited liability companies. Uganda made it more difficult to start a business by DB2011 Uganda increasing the trade licensing fees. Zambia eased business start-up by eliminating the minimum DB2011 Zambia capital requirement. Zimbabwe eased business start-up by reducing registration DB2011 Zimbabwe fees and speeding up the name search process and company and tax registration. Ghana strengthened access to credit by establishing a centralized collateral registry and by granting an operating DB2011 Ghana license to a private credit bureau that began operations in April of 2010. Guinea-Bissau established a specialized commercial court, DB2011 Guinea-Bissau speeding up the enforcement of contracts. Malawi simplified the enforcement of contracts by raising the DB2011 Malawi ceiling for commercial claims that can be brought to the magistrates court. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 170 DB year Economy Reform Madagascar improved communication and coordination between customs and the terminal port operators through its DB2011 Madagascar single-window system (GASYNET), reducing both the time and the cost to export and import. Mali eliminated redundant inspections of imported goods, DB2011 Mali reducing the time for trading across borders. Ethiopia made trading easier by addressing internal DB2011 Ethiopia bureaucratic inefficiencies. Kenya speeded up trade by implementing an electronic cargo tracking system and linking this system to the Kenya Revenue DB2011 Kenya Authority’s electronic data interchange system for customs clearance. Zimbabwe reduced the severance payment obligation DB2011 Zimbabwe applicable in case of redundancy dismissals. Rwanda made dealing with construction permits easier by passing new building regulations at the end of April 2010 and DB2011 Rwanda implementing new time limits for the issuance of various permits. Sierra Leone made dealing with construction permits easier DB2011 Sierra Leone by streamlining the issuance of location clearances and building permits. Uganda enhanced access to credit by establishing a new DB2011 Uganda private credit bureau. Rwanda enhanced access to credit by allowing borrowers the right to inspect their own credit report and mandating that DB2011 Rwanda loans of all sizes be reported to the central bank’s public credit registry. Swaziland strengthened investor protections by requiring greater corporate disclosure, higher standards of accountability for company directors and greater access to DB2011 Swaziland corporate information for minority investors. Swaziland reduced the time to import by implementing an electronic data interchange system for customs at its border posts. Zimbabwe reduced the corporate income tax rate from 30% to 25%, lowered the capital gains tax from 20% to 5% and DB2011 Zimbabwe simplified the payment of corporate income tax by allowing quarterly payment through commercial banks. DB2011 Niger Niger reduced its corporate income tax rate. Sierra Leone replaced sales and service taxes with a goods DB2011 Sierra Leone and service tax. The Seychelles removed the tax-free threshold limit and DB2011 Seychelles lowered corporate income tax rates. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 171 DB year Economy Reform São Tomé and Principe reduced the corporate income tax DB2011 São Tomé and Príncipe rate to a standard 25%. Uganda continues to improve the efficiency of its court DB2011 Uganda system, greatly reducing the time to file and serve a claim. Zambia improved contract enforcement by introducing an electronic case management system in the courts that DB2011 Zambia provides electronic referencing of cases, a database of laws, real-time court reporting and public access to court records. Sierra Leone lifted a moratorium on sales of privately owned DB2011 Sierra Leone properties. Zambia eased trade by implementing a one-stop border post with Zimbabwe, launching web-based submission of customs DB2011 Zambia declarations and introducing scanning machines at border posts. Rwanda reduced the number of trade documents required and enhanced its joint border management procedures with DB2011 Rwanda Uganda and other neighbors, leading to an improvement in the trade logistics environment. Swaziland reduced the import time of trading across borders DB2011 Swaziland by implementing an electronic data interchange system for customs at its border posts. DB2011 Guinea Guinea increased the cost of obtaining a building permit. DB2011 Mauritius Mauritius introduced a new corporate social responsibility tax. Mauritius speeded up the resolution of commercial disputes DB2011 Mauritius by recruiting more judges and adding more courtrooms. Burundi made paying taxes simpler by replacing the DB2011 Burundi transactions tax with a value added tax. Source: Doing Business database. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 172 REGISTERING PROPERTY Ensuring formal property rights is fundamental. WHAT THE REGISTERING PROPERTY Effective administration of land is part of that. If INDICATORS MEASURE formal property transfer is too costly or complicated, formal titles might go informal again. And where property is informal or poorly Procedures to legally transfer title on administered, it has little chance of being accepted immovable property (number) as collateral for loans—limiting access to finance. Preregistration (for example, checking for liens, notarizing sales agreement, paying property What do the indicators cover? transfer taxes) Doing Business records the full sequence of Registration in the economy’s largest business procedures necessary for a business to purchase city2 property from another business and transfer the property title to the buyer’s name. The transaction is Postregistration (for example, filing title with the municipality) considered complete when it is opposable to third parties and when the buyer can use the property, Time required to complete each procedure use it as collateral for a bank loan or resell it. In (calendar days) addition, this year Doing Business adds a new Does not include time spent gathering measure to the set of registering property information indicators, an index of the quality of the land administration system in each economy. The Each procedure starts on a separate day. ranking of economies on the ease of registering Procedures that can be fully completed online are recorded as ½ day. property is determined by sorting their distance to frontier scores for registering property. These scores Procedure considered completed once final are the simple average of the distance to frontier document is received scores for each of the component indicators. To No prior contact with officials make the data comparable across economies, several assumptions about the parties to the Cost required to complete each procedure transaction, the property and the procedures are (% of property value) used. Official costs only, no bribes The parties (buyer and seller): No value added or capital gains taxes included  Are limited liability companies (or the legal Quality of land administration index (0-30) equivalent).1.  Is located in a periurban commercial zone, and no  Are located in the periurban area of the rezoning is required. economy’s largest business city. For 11 economies the data are also collected for the  Has no mortgages attached, has been under the second largest business city same ownership for the past 10 years.  Are 100% domestically and privately owned  Consists of land and a building. The land area is 557.4 square meters (6,000 square feet). A two-story  Have 50 employees each, all of whom are warehouse of 929 square meters (10,000 square feet) nationals is located on the land. The warehouse is 10 years old,  Perform general commercial activities. is in good condition and complies with all safety standards, building codes and other legal requirements. It has no heating system. The property of land and building will be transferred in its entirety 1 For the 11 economies with a population of more than 100 million, data for a second city have been added. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 173 The property (fully owned by the seller):  Will not be subject to renovations or additional building following the purchase.  Has a value of 50 times income per capita. The sale price equals the value and entire property  Has no trees, natural water sources, natural reserves will be transferred. or historical monuments of any kind.  Is fully owned by the seller  Will not be used for special purposes, and no special permits, such as for residential use, industrial plants,  Is registered in the land registry or cada-stre, or waste storage or certain types of agricultural both, and is free of title disputes. activities, are required.  Has no occupants, and no other party holds a legal interest in it.  . Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 174 REGISTERING PROPERTY Where do the region’s economies stand today? How easy is it for entrepreneurs in economies in Sub- property suggest an answer (figure 5.1). The average Saharan Africa (SSA) to transfer property? The global ranking of the region and comparator regions provide a rankings of these economies on the ease of registering useful benchmark. Figure 5.1 How economies in Sub-Saharan Africa (SSA) rank on the ease of registering property Source: Doing Business database. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 175 REGISTERING PROPERTY The indicators underlying the rankings may be more time and the cost (figure 5.2). Comparing these revealing. Data collected by Doing Business show what indicators across the region and with averages both for it takes to complete a property transfer in each the region and for comparator regions can provide economy in the region: the number of procedures, the useful insights. Figure 5.2 What it takes to register property in economies in Sub-Saharan Africa (SSA) Procedures (number) Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 176 REGISTERING PROPERTY Time (days) Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 177 REGISTERING PROPERTY Cost (% of property value) * Indicates a “no practice” mark. If an economy has no laws or regulations covering a specific area—for example, insolvency—it receives a “no practice” mark. Similarly, an economy receives a “no practice” or “not possible” mark if regulation exists but is never used in practice or if a competing regulation prohibits such practice. Either way, a “no practice” mark puts the economy at the bottom of the ranking on the relevant indicator. Source: Doing Business database. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 178 REGISTERING PROPERTY Quality of Land Administration Index (0-30) * Indicates a “no practice” mark. If an economy has no laws or regulations covering a specific area—for example, insolvency—it receives a “no practice” mark. Similarly, an economy receives a “no practice” or “not possible” mar k if regulation exists but is never used in practice or if a competing regulation prohibits such practice. Either way, a “no practice” mark puts the economy at the bottom of the ranking on the relevant indicator. Source: Doing Business database. Note: The index ranges from 0 to 30, with higher values indicating better quality of the land administration system. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 179 REGISTERING PROPERTY What are the changes over time? Economies worldwide have been making it easier for buyers to use or mortgage their property earlier. What entrepreneurs to register and transfer property—such as property registration reforms has Doing Business by computerizing land registries, introducing time limits recorded in Sub-Saharan Africa (SSA) (table 5.1)? for procedures and setting low fixed fees. Many have cut the time required substantially—enabling Table 5.1 How have economies in Sub-Saharan Africa (SSA) made registering property easier—or not? By Doing Business report year DB2011 to DB2017 DB year Economy Reform Angola adopted a new labor law that decreased the wage premium for overtime and night work and increased the wage premium for work on weekly holidays. The law also extended the maximum duration of fixed-term contracts and DB2017 Angola made fixed-term contracts able to be used for permanent tasks, reduced severance pay for redundancy dismissals of employees with five and ten years of continuous employment and increased severance pay for employees with one continuous year of service. Angola made starting a business easier by eliminating the DB2017 Angola paid-in minimum capital requirement. Angola made paying taxes easier and less costly by reducing the frequency of advance payments of corporate income tax and increasing the allowable deductions for bad debt DB2017 Angola provisions. At the same time, Angola made interest income tax a final tax that is not deductible for the calculation of corporate income tax. Botswana made dealing with construction permits easier by DB2017 Botswana getting rid of the requirement to submit a rates clearance certificate in order to obtain a building permit. Burkina Faso improved access to credit information by introducing regulations that govern the licensing and DB2017 Burkina Faso functioning of credit bureaus in West African Economic and Monetary Union (UEMOA) member states. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 180 DB year Economy Reform Burkina Faso made resolving insolvency easier by introducing a new conciliation procedure for companies in financial DB2017 Burkina Faso difficulties and a simplified preventive settlement procedure for small companies. Benin made resolving insolvency easier by introducing a new conciliation procedure for companies in financial difficulties DB2017 Benin and a simplified preventive settlement procedure for small companies. Benin made starting a business easier by eliminating the need DB2017 Benin to notarize company bylaws to activate a bank account after incorporation. Burkina Faso made starting a business less costly by reducing DB2017 Burkina Faso the paid-in minimum capital required to register a company. Cameroon made dealing with construction permits easier by reducing the time it takes to obtain the building permit and DB2017 Cameroon strengthen the Building Quality Control Index by increasing transparency. te d’Ivoire made dealing with construction permits more DB2017 Côte d'Ivoire transparent by making building regulations accessible online. The Democratic Republic of Congo made dealing with construction permits easier by improving building quality DB2017 Congo, Dem. Rep. control and reducing the time it takes to obtain the building permit. Côte d’Ivoire made enforcing contracts easier by introducing DB2017 Côte d'Ivoire a simplified fast-track procedure for small claims that allows for parties’ self-representation. The Democratic Republic of Congo adopted legislation that DB2017 Congo, Dem. Rep. prohibits discrimination in hiring on the basis of gender. The Comoros reduced the length of notice period and DB2017 Comoros amount of severance payment for redundancy dismissals. Cabo Verde introduced unemployment insurance for workers DB2017 Cabo Verde with a contribution period of at least six months. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 181 DB year Economy Reform Côte d’Ivoire improved access to credit information by DB2017 Côte d'Ivoire establishing a new credit bureau. Côte d’Ivoire made resolving insolvency easier by introducing a new conciliation procedure for companies in financial DB2017 Côte d'Ivoire difficulties and a simplified preventive settlement procedure for small companies. The Comoros made resolving insolvency easier by introducing a new conciliation procedure for companies in DB2017 Comoros financial difficulties and a simplified preventive settlement procedure for small companies. The Republic of Congo made resolving insolvency easier by introducing a new conciliation procedure for companies in DB2017 Congo, Rep. financial difficulties and a simplified preventive settlement procedure for small companies. The Democratic Republic of Congo made resolving insolvency easier by introducing a new conciliation procedure for DB2017 Congo, Dem. Rep. companies in financial difficulties and a simplified preventive settlement procedure for small companies. Cameroon made resolving insolvency easier by introducing a new conciliation procedure for companies in financial DB2017 Cameroon difficulties and a simplified preventive settlement procedure for small companies. Chad made resolving insolvency easier by introducing a new conciliation procedure for companies in financial difficulties DB2017 Chad and a simplified preventive settlement procedure for small companies. The Central African Republic made resolving insolvency easier by introducing a new conciliation procedure for companies in DB2017 Central African Republic financial difficulties and a simplified preventive settlement procedure for small companies. Equatorial Guinea made resolving insolvency easier by DB2017 Equatorial Guinea introducing a new conciliation procedure for companies in financial difficulties and a simplified preventive settlement Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 182 DB year Economy Reform procedure for small companies. Comoros made transferring a property less expensive by DB2017 Comoros reducing transfer costs. The Democratic Republic of Congo made it more expensive DB2017 Congo, Dem. Rep. to transfer property by increasing the property transfer tax. Chad reduced the cost of starting a business by reducing the DB2017 Chad paid-in minimum capital required to register a company. Equatorial Guinea made the process of starting a business DB2017 Equatorial Guinea easier by eliminating the need to obtain a copy of the business founders' criminal records. Equatorial Guinea made paying taxes more costly by DB2017 Equatorial Guinea increasing the minimum tax. Cameroon made paying taxes more costly by increasing the DB2017 Cameroon minimum tax rate for companies. Madagascar increased the transparency of dealing with DB2017 Madagascar construction permits by publishing construction-related regulations online and free of charge. Ghana made dealing with construction permits more DB2017 Ghana expensive by increasing the cost of obtaining a building permit. Liberia shortened the workweek by increasing the mandatory number of weekly rest hours to 36 consecutive hours with Sunday designated as the weekly holiday. It also mandated a maximum of five overtime hours per week. Liberia also DB2017 Liberia introduced paid annual leave entitlements to employees after one year of employment, extended the duration of paid maternity leave and mandated equal remuneration for work of equal value. The Gambia strengthened access to credit by adopting the DB2017 Gambia, The Security Interests in Moveable Property Act. The new law on secured transactions implements a functional secured transactions system and establishes a centralized notice Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 183 DB year Economy Reform based collateral registry. Malawi strengthened access to credit by adopting a new law on secured transactions that implements a functional secured DB2017 Malawi transactions system and establishes a centralized, notice- based, online collateral registry. Lesotho improved access to credit information by expanding DB2017 Lesotho the coverage of its credit bureau. Mali improved access to credit information by establishing a DB2017 Mali new credit bureau. Kenya streamlined the process of getting electricity by introducing the use of a geographic information system DB2017 Kenya which eliminates the need to conduct a site visit, thereby reducing the time and interactions needed to obtain an electricity connection. Kenya strengthened minority investor protections by clarifying ownership and control structures, by introducing greater requirements for disclosure of related-party DB2017 Kenya transactions to the board of directors, by making it easier to sue directors in cases of prejudicial related-party transactions and by allowing the rescission of related-party transactions that are shown to harm the company. Mali made resolving insolvency easier by introducing a new conciliation procedure for companies in financial difficulties DB2017 Mali and a simplified preventive settlement procedure for small companies. Gabon made resolving insolvency easier by introducing a new conciliation procedure for companies in financial difficulties DB2017 Gabon and a simplified preventive settlement procedure for small companies. Guinea-Bissau made resolving insolvency easier by introducing a new conciliation procedure for companies in DB2017 Guinea-Bissau financial difficulties and a simplified preventive settlement procedure for small companies. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 184 DB year Economy Reform Kenya made resolving insolvency easier by introducing a reorganization procedure, facilitating continuation of the DB2017 Kenya debtor’s business during insolvency proceedings and by introducing regulations for insolvency practitioners. Kenya made Registering property easier by increasing the DB2017 Kenya transparency at its land registry and cadastre. Ghana made starting a business more costly by increasing the DB2017 Ghana registration and authentication fees. Kenya made starting a business easier by removing stamp duty fees required for the nominal capital, memorandum and articles of association . Kenya also eliminated requirements to DB2017 Kenya sign compliance declarations before a commissioner of oaths. However, Kenya also made starting a business more expensive by introducing a flat fee for company incorporation. Mali made starting a business less expensive by reducing the DB2017 Mali paid-in minimum capital requirement. Madagascar made starting a business easier by reducing the number of procedures needed to register a company. DB2017 Madagascar Malawi made starting a business easier by eliminating the DB2017 Malawi legal requirement to use a company seal and making it optional for entrepreneurs. Madagascar made trading across borders easier by simplifying and streamlining customs procedures and DB2017 Madagascar implementing an electronic data interchange system, which reduced the time for preparation and submission of trade documents for both exporting and importing. Ghana made trading across borders easier by removing the DB2017 Ghana mandatory pre-arrival assessment inspection at origin for imported products. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 185 DB year Economy Reform Rwanda made dealing with construction permits more cumbersome and expensive by introducing new requirements DB2017 Rwanda to obtain a building permit. It also strengthen the quality control index by implementing the qualifications required for architects and engineers. Zambia made dealing with construction permits more costly DB2017 Zambia by raising the costs associated with submitting a brief to the environmental agency. Zimbabwe made dealing with construction permits faster by DB2017 Zimbabwe streamlining the building plan approval process. Niger made enforcing contracts easier by creating a specialized commercial court in Niamey and by adopting a DB2017 Niger new code of civil procedure that establishes time standards for key court events. Rwanda made enforcing contracts easier by introducing an DB2017 Rwanda electronic case management system for judges and lawyers. São Tomé and Príncipe adopted a minimum wage for the DB2017 São Tomé and Príncipe private sector. Zimbabwe reduced severance payments and introduced DB2017 Zimbabwe stricter rules governing fixed-term contracts. DB2017 Zambia Zambia eliminated fixed-term contracts for permanent tasks. Nigeria strengthened access to credit by creating a DB2017 Nigeria centralized collateral registry. This reform applies to both Kano and Lagos. Zimbabwe improved access to credit information by allowing DB2017 Zimbabwe the establishment of a credit registry. Mozambique improved access to credit information by DB2017 Mozambique enacting a law that allows the establishment of a new credit bureau. Niger improved access to credit information by establishing a DB2017 Niger new credit bureau. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 186 DB year Economy Reform Mauritania improved access to credit information by DB2017 Mauritania providing banks and financial institutions with online access to the credit registry data. Senegal improved access to credit information by DB2017 Senegal establishing a new credit bureau. The credit bureau in Tanzania expanded credit bureau DB2017 Tanzania borrower coverage and began to distribute credit data from retailers. Togo improved access to credit information by introducing DB2017 Togo regulations that govern the licensing and functioning of credit bureaus in UEMOA member states. Mauritania strengthened minority investor protections by requiring prior external review of related-party transactions, DB2017 Mauritania by increasing director liability and by expanding shareholders' role in major transactions. Niger strengthened minority investor protections by DB2017 Niger introducing a provision whereby requires the winning party’s legal expenses are reimbursed by the losing party. Sudan strengthened minority investor protections by introducing greater requirements for disclosure of related- party transactions to the board of directors, and granting shareholders preemption rights in limited liability companies. DB2017 Sudan However, Sudan weakened minority investor protections by making it more difficult to sue directors in case of prejudicial related-party transactions, decreasing shareholder rights and role in major corporate decisions, and undermining ownership and control structures. Togo made resolving insolvency easier by introducing a new conciliation procedure for companies in financial difficulties DB2017 Togo and a simplified preventive settlement procedure for small companies. Senegal made resolving insolvency easier by introducing a DB2017 Senegal new conciliation procedure for companies in financial difficulties and a simplified preventive settlement procedure Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 187 DB year Economy Reform for small companies. Niger made resolving insolvency easier by introducing a new conciliation procedure for companies in financial difficulties DB2017 Niger and a simplified preventive settlement procedure for small companies. Zimbabwe made registering property easier by launching an official website containing information on the list of DB2017 Zimbabwe documents and fees for completing a property transaction, as well as, a specific time frame for delivering a legally binding document that proves property ownership. Zambia made it more affordable to transfer property by DB2017 Zambia decreasing the property Rwanda made it easier to register property by introducing DB2017 Rwanda effective time limits and increasing the transparency of the land administration system. Senegal made registering property easier by increasing the DB2017 Senegal transparency at its land registry and cadastre. South Africa made it more expensive to transfer property by DB2017 South Africa increasing the property transfer tax. Sudan made starting a business more difficult by increasing DB2017 Sudan the cost of a company seal. Uganda made starting a business easier by eliminating the DB2017 Uganda requirement that a commissioner of oaths must sign compliance declarations. South Africa made starting a business easier by introducing DB2017 South Africa an online portal to search for a company name. Sierra Leone made starting a business easier by reducing DB2017 Sierra Leone registration fees. Rwanda made starting a business easier by improving the DB2017 Rwanda online registration one-stop shop and streamlining post- registration procedures. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 188 DB year Economy Reform Mozambique made starting a business more difficult by DB2017 Mozambique increasing registration and notary fees. Niger made starting a business easier by reducing the time DB2017 Niger and cost needed to register a company. Niger also eliminated the requirement to notarize a company’s bylaws. Nigeria made starting a business easier by improving online DB2017 Nigeria government portals . This reform applies to both Kano and Lagos. Zimbabwe made trading across borders more difficult by DB2017 Zimbabwe introducing a mandatory pre-shipment inspection for imported products. Niger made trading across borders easier by removing the DB2017 Niger mandatory pre-shipment inspection for imported products. Mauritania made trading across borders easier by upgrading SYDONIA World electronic system, which reduced the time DB2017 Mauritania for preparation and submission of customs declarations for both exports and imports. Rwanda made trading across borders easier by removing the DB2017 Rwanda mandatory pre-shipment inspection for imported products. Uganda made trading across borders easier by constructing DB2017 Uganda the Malaba One-Stop Border Post which reduced border compliance time for exports. Togo made trading across borders easier by implementing an electronic single-window system, which reduced the time for DB2017 Togo border compliance and documentary compliance for both exporting and importing. Togo made paying taxes easier by streamlining the DB2017 Togo administrative process of complying with tax obligations. Uganda made paying taxes easier by eliminating a requirement for tax returns to be submitted in paper copy DB2017 Uganda following online submission. At the same time, Uganda increased the stamp duty for insurance contracts. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 189 DB year Economy Reform Tanzania made paying taxes more complicated by increasing the frequency of filing of the skills Development Levy and DB2017 Tanzania more costly by introducing a workers’ compensation tariff paid by employers. South Africa made paying taxes more costly by increasing the rates of vehicle tax and property tax. At the same time the DB2017 South Africa rate of social security contributions paid by employers was reduced. South Africa made paying taxes more complicated by increasing the time it takes to prepare VAT returns. Senegal made paying taxes less costly by reducing the DB2017 Senegal maximum cap for corporate income tax and implementing more efficient accounting systems and software. Rwanda made paying taxes more complicated by introducing DB2017 Rwanda a requirement that companies file and pay social security contributions monthly instead of quarterly. Mauritania made paying taxes easier by reducing the DB2017 Mauritania frequency of both tax filing and payment of social security contributions. Burundi made paying taxes easier by introducing a new tax DB2017 Burundi return and eliminating the personalized VAT declaration form. Guinea made resolving insolvency easier by introducing a new conciliation procedure for companies in financial DB2017 Guinea difficulties and a simplified preventive settlement procedure for small companies. Mauritius made registering property easier by digitizing its DB2017 Mauritius land records. In Mauritius the time required for dealing with construction DB2016 Mauritius permits was reduced by the hiring of a more efficient subcontractor to establish sewerage connections. Guinea made starting a business easier by reducing the DB2016 Guinea minimum capital requirement. DB2016 Senegal The utility in Senegal made getting an electricity connection Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 190 DB year Economy Reform less time-consuming by streamlining the review of applications and the process for the final connection as well as by reducing the time needed to issue an excavation permit. It also made getting electricity less costly by reducing the security deposit. The utility in Togo reduced the time and procedures for getting an electricity connection through several initiatives, DB2016 Togo including by creating a single window enabling customers to pay all fees at once. The utility in Uganda reduced delays for new electricity connections by deploying more customer service engineers DB2016 Uganda and reducing the time needed for the inspection and meter installation. Rwanda made dealing with construction permits easier by DB2016 Rwanda adopting a new building code and new urban planning regulations. Niger made dealing with construction permits easier by DB2016 Niger reducing the time required for companies to obtain a water connection. In Namibia the process of dealing with construction permits DB2016 Namibia became more time-consuming as a result of inefficiency at the municipality. Senegal made enforcing contracts easier by introducing a law DB2016 Senegal regulating voluntary mediation. Rwanda improved its insolvency system by introducing provisions on voidable transactions and the approval of DB2016 Rwanda reorganization plans and by establishing additional safeguards for creditors in reorganization proceedings. Zambia made paying taxes easier for companies by implementing electronic filing and payment for VAT. At the DB2016 Zambia same time, Zambia made paying taxes more costly by increasing the property transfer tax rate. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 191 DB year Economy Reform Swaziland made paying taxes less costly for companies by reducing the corporate income tax rate. On the other hand, DB2016 Swaziland Swaziland raised the ceiling for the National Provident Fund contribution. Mozambique made paying taxes easier and less costly for companies by implementing an online system for filing social DB2016 Mozambique security contributions and by increasing the depreciation rate for copying machines. Rwanda made paying taxes easier for companies by DB2016 Rwanda introducing electronic filing and making its use compulsory. Rwanda strengthened minority investor protections by introducing provisions allowing holders of 10% of a company’s shares to call for an extraordinary meeting of shareholders, requiring holders of special classes of shares to DB2016 Rwanda vote on decisions affecting their shares, requiring board members to disclose information about their directorships and primary employment and requiring that audit reports for listed companies be published in a newspaper. Nigeria strengthened minority investor protections by requiring that related-party transactions be subject to DB2016 Nigeria external review and to approval by disinterested shareholders. This reform applies to both Kano and Lagos. Zimbabwe strengthened minority investor protections by DB2016 Zimbabwe introducing provisions allowing legal practitioners to enter into contingency fee agreements with clients. Nigeria made transferring property in Lagos less costly by DB2016 Nigeria reducing fees for property transactions. Senegal made transferring property less costly by lowering DB2016 Senegal the property transfer tax. Mauritania made starting a business easier by eliminating the DB2016 Mauritania minimum capital requirement. DB2016 Niger Niger made starting a business easier by reducing the Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 192 DB year Economy Reform minimum capital requirement. Rwanda made starting a business easier by eliminating the DB2016 Rwanda need for new companies to open a bank account in order to register for VAT. Togo made starting a business less costly by reducing the DB2016 Togo fees to register with the tax authority. Uganda made starting a business easier by introducing an DB2016 Uganda online system for obtaining a trading license and by reducing business incorporation fees. Senegal made starting a business easier by reducing the DB2016 Senegal minimum capital requirement. Zambia made starting a business more difficult by increasing DB2016 Zambia the registration fees. Mauritania reduced the documentary and border compliance DB2016 Mauritania time for importing by eliminating the preimport declaration and value attestation and making the manifest electronic. Niger increased the time and cost for documentary and DB2016 Niger border compliance for importing by making a preshipment inspection mandatory. Rwanda increased the time and cost for documentary and DB2016 Rwanda border compliance for importing by making preshipment inspection mandatory for all imported products. Togo reduced the time for documentary and border compliance for importing by implementing an electronic DB2016 Togo platform connecting several agencies for import procedures and payments. Tanzania reduced the time for both exporting and importing by implementing the Tanzania Customs Integrated System DB2016 Tanzania (TANCIS), an online system for downloading and processing customs documents. DB2016 Zambia Zambia increased the documentary and border compliance Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 193 DB year Economy Reform time for both exporting and importing by shifting all clearance authority to a central processing center at the initial stage of implementing a web-based customs platform (ASYCUDA World). DB2016 Zambia In Zambia the credit bureau began to provide credit scores. In Zimbabwe the credit bureau began to provide credit DB2016 Zimbabwe scores. In Uganda the credit bureau expanded borrower coverage, DB2016 Uganda improving access to credit information. The Seychelles improved access to credit information by DB2016 Seychelles establishing a credit registry. In Rwanda the credit bureau started to provide credit scores to banks and other financial institutions while the credit DB2016 Rwanda registry expanded borrower coverage, strengthening the credit reporting system. Niger improved its credit information system by introducing regulations that govern the licensing and functioning of DB2016 Niger credit bureaus in the member states of the West African Economic and Monetary Union (UEMOA). Namibia improved access to credit information by DB2016 Namibia guaranteeing by law borrowers’ right to inspect their own data. Mauritania improved access to credit information by lowering the threshold for the minimum size of loans to be included in DB2016 Mauritania the credit registry’s database and by expanding borrower coverage. The utility in Kenya reduced delays for new connections by DB2016 Kenya enforcing service delivery timelines and hiring contractors for meter installation. Kenya made dealing with construction permits more difficult DB2016 Kenya by requiring an additional approval before issuance of the building permit and by increasing the costs for both water Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 194 DB year Economy Reform and sewerage connections Gabon made dealing with construction permits more DB2016 Gabon complicated by increasing the time required for obtaining a building permit. The Gambia made paying taxes easier for companies by introducing a VAT system that is less complicated than the DB2016 Gambia, The previous sales tax system—and made paying taxes less costly by reducing the corporate income tax rate. Gabon made paying taxes more costly for companies by DB2016 Gabon reducing the depreciation rates for some types of fixed assets. Liberia made paying taxes more complicated for companies DB2016 Liberia by introducing a minimum corporate income tax. Madagascar strengthened minority investor protections by requiring that directors with a conflict of interest fully disclose DB2016 Madagascar the nature of their interest to the board of directors. Kenya made property transfers faster by improving electronic DB2016 Kenya document management at the land registry and introducing a unified form for registration. Guinea-Bissau made transferring property easier by lowering DB2016 Guinea-Bissau the property registration tax. Gabon made transferring property less costly by lowering the DB2016 Gabon property registration tax. Madagascar made transferring property less costly by DB2016 Madagascar lowering the property transfer tax. Madagascar made starting a business more difficult by DB2016 Madagascar requiring a bank-certified check to pay the tax authority. Gabon made starting a business easier by reducing the paid- DB2016 Gabon in minimum capital requirement. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 195 DB year Economy Reform Kenya made starting a business easier by reducing the time it DB2016 Kenya takes to assess and pay stamp duty. Madagascar reduced the time for border compliance for both exporting and importing by upgrading port infrastructure— DB2016 Madagascar and also reduced the time for documentary compliance for importing. Mali reduced the time for documentary compliance for both DB2016 Mali exporting and importing by introducing an electronic data interchange system. Ghana reduced the documentary and border compliance time for importing by developing electronic channels for DB2016 Ghana submitting and collecting the final classification and valuation report. Kenya improved access to credit information by passing DB2016 Kenya legislation that allows the sharing of positive information and by expanding borrower coverage. Mali improved its credit information system by introducing regulations that govern the licensing and functioning of DB2016 Mali credit bureaus in the member states of the West African Economic and Monetary Union (UEMOA). Liberia improved access to credit by adopting new laws on DB2016 Liberia secured transactions that establish a modern, unified and notice-based collateral registry. Lesotho improved access to credit information by DB2016 Lesotho establishing its first credit bureau. Madagascar improved access to credit by broadening the range of assets that can be used as collateral (including future DB2016 Madagascar assets), by allowing a general description of assets granted as collateral and by allowing a general description of debts and obligations. The Comoros improved access to credit information by DB2016 Comoros establishing a new credit registry. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 196 DB year Economy Reform Angola made paying taxes less costly for companies by DB2016 Angola reducing the corporate income tax rate. Angola made starting a business easier by improving DB2016 Angola registration procedures and reducing the fees to register a company. The utility in Botswana made getting electricity easier by DB2016 Botswana enforcing service delivery timelines for new connections and improving the stock of materials for connection works. Benin made dealing with construction permits less time- DB2016 Benin consuming by establishing a one-stop shop and by reducing the number of signatories required on building permits. Benin made starting a business less costly by reducing the DB2016 Benin fees for filing company documents at the one-stop shop. Burkina Faso made starting a business easier by reducing the DB2016 Burkina Faso minimum capital requirement. Benin made trading across borders easier by further developing its electronic single-window system, which DB2016 Benin reduced the time for border compliance for both exporting and importing. The Democratic Republic of Congo made dealing with DB2016 Congo, Dem. Rep. construction permits less expensive by halving the cost to obtain a building permit. Côte d’Ivoire made enforcing contracts easier by introducing DB2016 Côte d'Ivoire new provisions on voluntary mediation. The Democratic Republic of Congo made paying taxes more complicated for companies by introducing a new social DB2016 Congo, Dem. Rep. security contribution paid by employers, though it subsequently reduced the rate of the contribution. The Republic of Congo made transferring property less costly DB2016 Congo, Rep. by lowering the property transfer tax rate. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 197 DB year Economy Reform Côte d’Ivoire made transferring property less costly by DB2016 Côte d'Ivoire lowering the property transfer tax rate. Chad made transferring property less costly by lowering the DB2016 Chad property transfer tax. Cabo Verde made transferring property less costly by DB2016 Cabo Verde lowering the property registration tax. The Democratic Republic of Congo made starting a business DB2016 Congo, Dem. Rep. easier by simplifying registration procedures and reducing the minimum capital requirement. The Comoros made starting a business easier by reducing the DB2016 Comoros minimum capital requirement. Ethiopia has made starting a business easier by creating clear DB2016 Ethiopia guidance on trade name approvals. Côte d’Ivoire made trading across borders easier by implementing a single-window platform for importing, which DB2016 Côte d'Ivoire reduced the time required for documentary compliance. The Democratic Republic of Congo made trading across DB2016 Congo, Dem. Rep. borders more difficult by increasing the port handling time and cost for exporting and importing. In the Democratic Republic of Congo the utility in Kinshasa made getting electricity easier by reducing the number of DB2015 Congo, Dem. Rep. approvals required for new connections and reducing the burden of the security deposit. The Democratic Republic of Congo made dealing with DB2015 Congo, Dem. Rep. construction permits more costly by increasing the building permit fee. The Democratic Republic of Congo made paying taxes easier for companies by simplifying corporate income tax returns DB2015 Congo, Dem. Rep. and abolishing the minimum tax payable depending on a company’s size. On the other hand, it increased the rate for the minimum lump-sum tax applied to annual revenue. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 198 DB year Economy Reform The Republic of Congo made paying taxes easier for companies by reducing the corporate income tax rate and by DB2015 Congo, Rep. abolishing the tax on the rental value of business premises and the tax on company-owned cars. Chad strengthened minority investor protections by introducing greater requirements for disclosure of related- party transactions to the board of directors and by making it DB2015 Chad possible for shareholders to inspect the documents pertaining to related-party transactions and to appoint auditors to conduct an inspection of such transactions. The Central African Republic strengthened minority investor protections by introducing greater requirements for disclosure of related-party transactions to the board of DB2015 Central African Republic directors and by making it possible for shareholders to inspect the documents pertaining to related-party transactions and to appoint auditors to conduct an inspection of such transactions. Cameroon strengthened minority investor protections by introducing greater requirements for disclosure of related- party transactions to the board of directors and by making it DB2015 Cameroon possible for shareholders to inspect the documents pertaining to related-party transactions and to appoint auditors to conduct an inspection of such transactions. The Republic of Congo strengthened minority investor protections by introducing greater requirements for disclosure of related-party transactions to the board of DB2015 Congo, Rep. directors and by making it possible for shareholders to inspect the documents pertaining to related-party transactions and to appoint auditors to conduct an inspection of such transactions. Côte d’Ivoire strengthened minority investor protections by introducing greater requirements for disclosure of related- party transactions to the board of directors and by making it DB2015 Côte d'Ivoire possible for shareholders to inspect the documents pertaining to related-party transactions and to appoint auditors to conduct an inspection of such transactions. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 199 DB year Economy Reform The Democratic Republic of Congo strengthened minority investor protections by introducing greater requirements for disclosure of related-party transactions to the board of DB2015 Congo, Dem. Rep. directors and by making it possible for shareholders to inspect the documents pertaining to related-party transactions and to appoint auditors to conduct an inspection of such transactions. The Comoros strengthened minority investor protections by introducing greater requirements for disclosure of related- party transactions to the board of directors and by making it DB2015 Comoros possible for shareholders to inspect the documents pertaining to related-party transactions and to appoint auditors to conduct an inspection of such transactions. Equatorial Guinea strengthened minority investor protections by introducing greater requirements for disclosure of related- party transactions to the board of directors and by making it DB2015 Equatorial Guinea possible for shareholders to inspect the documents pertaining to related-party transactions and to appoint auditors to conduct an inspection of such transactions. Côte d’Ivoire made transferring property easier by digitizing DB2015 Côte d'Ivoire its land registry system and lowering the property registration tax. Côte d’Ivoire made starting a business easier by reducing the minimum capital requirement, lowering registration fees and DB2015 Côte d'Ivoire enabling the one-stop shop to publish notices of incorporation. The Democratic Republic of Congo made starting a business DB2015 Congo, Dem. Rep. easier by creating a one-stop shop. DB2015 Cabo Verde Cabo Verde introduced a minimum wage. The Central African Republic made trading across borders DB2015 Central African Republic more difficult by increasing border checks and security controls at the border post with Cameroon. DB2015 Côte d'Ivoire Côte d’Ivoire made trading across borders easier by simplifying the processes for producing the inspection report Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 200 DB year Economy Reform and by reducing port and terminal handling charges at the port of Abidjan. Benin made enforcing contracts easier by creating a DB2015 Benin commercial section within its court of first instance. Burkina Faso strengthened minority investor protections by introducing greater requirements for disclosure of related- party transactions to the board of directors and by making it DB2015 Burkina Faso possible for shareholders to inspect the documents pertaining to related-party transactions and to appoint auditors to conduct an inspection of such transactions. Benin strengthened minority investor protections by introducing greater requirements for disclosure of related- party transactions to the board of directors and by making it DB2015 Benin possible for shareholders to inspect the documents pertaining to related-party transactions and to appoint auditors to conduct an inspection of such transactions. Benin made starting a business easier by reducing the DB2015 Benin minimum capital requirement and the fees to be paid at the one-stop shop. Benin made trading across borders easier by reducing the DB2015 Benin number of documents needed for imports. The Democratic Republic of Congo improved access to credit DB2015 Congo, Dem. Rep. information by establishing a credit registry. Côte d’Ivoire improved its credit information system by DB2015 Côte d'Ivoire introducing regulations that govern the licensing and operation of credit bureaus. Cameroon improved its credit information system by passing DB2015 Cameroon regulations that provide for the establishment and operation of a credit registry database. Cabo Verde improved its credit information system by DB2015 Cabo Verde adopting a new law providing for the establishment of credit bureaus. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 201 DB year Economy Reform Mauritania improved its credit information system by DB2015 Mauritania lowering the minimum threshold for loans to be included in the registry’s database. Kenya improved its credit information system by passing legislation that allows the sharing of both positive and DB2015 Kenya negative credit information and establishes guidelines for the treatment of historical data. Malawi reduced the time required to get electricity by DB2015 Malawi engaging subcontractors to carry out external connection works. Madagascar made dealing with construction permits easier DB2015 Madagascar by reducing the time needed to obtain a building permit. Mali made dealing with construction permits easier by DB2015 Mali reducing the time needed to obtain a geotechnical study. Kenya made dealing with construction permits more costly by DB2015 Kenya increasing the building permit fees. Ghana made dealing with construction permits less time- DB2015 Ghana consuming by streamlining the process to obtain a building permit. Kenya made paying taxes more costly for companies by DB2015 Kenya increasing employers’ social security contribution rate. Gabon made paying taxes easier for companies by DB2015 Gabon introducing an electronic system for filing and paying VAT. Mali strengthened minority investor protections by introducing greater requirements for disclosure of related- party transactions to the board of directors and by making it DB2015 Mali possible for shareholders to inspect the documents pertaining to related-party transactions and to appoint auditors to conduct an inspection of such transactions. Gabon strengthened minority investor protections by DB2015 Gabon introducing greater requirements for disclosure of related- party transactions to the board of directors and by making it Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 202 DB year Economy Reform possible for shareholders to inspect the documents pertaining to related-party transactions and to appoint auditors to conduct an inspection of such transactions. The Gambia strengthened minority investor protections by clarifying the duties of directors and providing new venues DB2015 Gambia, The and remedies for minority shareholders seeking redress for oppressive conduct. Guinea-Bissau strengthened minority investor protections by introducing greater requirements for disclosure of related- party transactions to the board of directors and by making it DB2015 Guinea-Bissau possible for shareholders to inspect the documents pertaining to related-party transactions and to appoint auditors to conduct an inspection of such transactions. Gabon made transferring property more costly by increasing DB2015 Gabon the property registration tax rate. Malawi made starting a business easier by streamlining company name search and registration and by eliminating DB2015 Malawi the requirement for inspection of company premises before issuance of a business license. Mauritania made starting a business easier by creating a one- DB2015 Mauritania stop shop and eliminating the publication requirement and the fee to obtain a tax identification number. The Gambia made starting a business easier by eliminating DB2015 Gambia, The the requirement to pay stamp duty. Ghana made trading across borders easier by upgrading DB2015 Ghana infrastructure at the port of Tema. In Rwanda the electricity company made getting electricity DB2015 Rwanda less costly by eliminating several fees. Sierra Leone made getting electricity easier by eliminating the DB2015 Sierra Leone need for customers to submit an application letter inquiring about a new connection before submitting an application— and made the process faster by improving staffing at the Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 203 DB year Economy Reform utility. Senegal made dealing with construction permits less time- DB2015 Senegal consuming by reducing the time for processing building permit applications. Rwanda made dealing with construction permits easier by DB2015 Rwanda eliminating the fee for obtaining a freehold title and by streamlining the process for obtaining an occupancy permit. Seychelles made enforcing contracts easier by establishing a commercial court, implementing and refining its case DB2015 Seychelles management system, introducing court-annexed mediation, and addressing scheduling conflicts within the courts. South Africa made enforcing contracts easier by amending DB2015 South Africa the monetary jurisdiction of its lower courts and introducing voluntary mediation. The Seychelles made resolving insolvency easier by introducing a reorganization procedure, provisions on the DB2015 Seychelles avoidance of undervalued transactions and the possibility to request post-commencement financing during the reorganization. Uganda made resolving insolvency easier by consolidating all provisions related to corporate insolvency in one law, establishing provisions on the administration of companies DB2015 Uganda (reorganization), clarifying standards on the professional qualifications of insolvency practitioners and introducing provisions allowing the avoidance of undervalued transactions. Mozambique made resolving insolvency easier by introducing a court-supervised reorganization procedure and a DB2015 Mozambique mechanism for prepackaged reorganizations, by clarifying rules on the appointment and qualifications of insolvency administrators and by strengthening creditors’ rights. Namibia made paying taxes more complicated for companies DB2015 Namibia by introducing a new vocational education and training levy. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 204 DB year Economy Reform Swaziland made paying taxes less costly for companies by DB2015 Swaziland reducing the corporate income tax rate. Tanzania made paying taxes more complicated for companies by introducing an excise tax on money transfers. On the other DB2015 Tanzania hand, it made paying taxes less costly by reducing the rate of the skill and development levy. Togo made paying taxes less costly for companies by DB2015 Togo reducing the payroll tax rate. The Seychelles made paying taxes easier for companies by reducing the business tax rate applicable to income above 1 million Seychelles rupees ($77,700) and by introducing a DB2015 Seychelles simplified new tax return allowing joint filing and payment of the business tax, VAT and corporate social responsibility tax. On the other hand, it increased employers’ pension fund contribution rate. Sierra Leone made paying taxes more complicated for DB2015 Sierra Leone companies by introducing a capital gains tax. Senegal made paying taxes easier for companies by DB2015 Senegal abolishing the vehicle tax and making it possible to download the declaration forms for VAT online. Zambia made paying taxes easier for companies by abolishing the medical levy and by introducing an online DB2015 Zambia system for filing corporate income tax, VAT and some labor taxes. At the same time, it also increased the property transfer tax. Senegal strengthened minority investor protections by introducing greater requirements for disclosure of related- party transactions to the board of directors; by making it possible for shareholders to inspect the documents DB2015 Senegal pertaining to related-party transactions and to appoint auditors to conduct an inspection of such transactions; and by making it possible for shareholder plaintiffs to request from the other party, and from witnesses, documents relevant to the subject matter of the claim during the trial. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 205 DB year Economy Reform Togo strengthened minority investor protections by introducing greater requirements for disclosure of related- party transactions to the board of directors and by making it DB2015 Togo possible for shareholders to inspect the documents pertaining to related-party transactions and to appoint auditors to conduct an inspection of such transactions. Niger strengthened minority investor protections by introducing greater requirements for disclosure of related- party transactions to the board of directors and by making it DB2015 Niger possible for shareholders to inspect the documents pertaining to related-party transactions and to appoint auditors to conduct an inspection of such transactions. Mozambique made registering property easier by DB2015 Mozambique streamlining procedures at the land registry and municipality. Togo made transferring property easier by lowering the DB2015 Togo property registration tax rate. Senegal made it easier to transfer property by replacing the DB2015 Senegal authorization from the tax authority with a notification and setting up a single step at the land registry. Sierra Leone made registering property easier by introducing DB2015 Sierra Leone a fast-track procedure. Zambia made transferring property more difficult by DB2015 Zambia increasing the property transfer tax rate. Senegal made starting a business easier by reducing the DB2015 Senegal minimum capital requirement. São Tomé and Príncipe made starting a business easier by DB2015 São Tomé and Príncipe eliminating the minimum capital requirement for business entities with no need to obtain a commercial license. Togo made starting a business easier by enabling the one- DB2015 Togo stop shop to publish notices of incorporation and eliminating the requirement to obtain an economic operator card. DB2015 Swaziland Swaziland made starting a business easier by shortening the Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 206 DB year Economy Reform notice and objection period for obtaining a new trade license. Tanzania made starting a business more difficult by DB2015 Tanzania increasing registration fees. Rwanda made starting a business more difficult by requiring DB2015 Rwanda companies to buy an electronic billing machine from a certified supplier. Tanzania made trading across borders easier by upgrading DB2015 Tanzania infrastructure at the port of Dar es Salaam. Uganda made trading across borders easier by implementing DB2015 Uganda the ASYCUDA World electronic system for the submission of export and import documents. Rwanda improved access to credit by establishing clear priority rules outside bankruptcy for secured creditors and DB2015 Rwanda establishing clear grounds for relief from a stay of enforcement actions by secured creditors during reorganization procedures. Sierra Leone improved its credit information system by DB2015 Sierra Leone beginning to distribute both positive and negative data and by increasing the system’s coverage rate. Senegal improved its credit information system by introducing regulations developed by the West African DB2015 Senegal Economic and Monetary Union that govern the licensing and operation of credit bureaus. South Africa made access to credit information more difficult by introducing regulations requiring credit bureaus to remove negative credit information from their databases, such as DB2015 South Africa adverse information on consumer behavior or enforcement action accumulated on a consumer’s record before April 1, 2014. Tanzania improved access to credit information by creating DB2015 Tanzania credit bureaus. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 207 DB year Economy Reform In Zambia, the credit bureau improved access to credit DB2015 Zambia information by starting to exchange credit information with retailers and utilities. Guinea strengthened minority investor protections by introducing greater requirements for disclosure of related- party transactions to the board of directors and by making it DB2015 Guinea possible for shareholders to inspect the documents pertaining to related-party transactions and to appoint auditors to conduct an inspection of such transactions. Guinea made registering property easier by reorganizing the DB2015 Guinea records at the land registry and reducing the notary fees. Mauritius made enforcing contracts easier by introducing an DB2015 Mauritius electronic filing system for court users. Mauritius made starting a business easier by reducing trade DB2015 Mauritius license fees. Mauritius reduced the maximum duration of fixed-term DB2015 Mauritius contracts. Burundi made getting electricity easier by eliminating the electricity utility’s monopoly on the sale of materials needed DB2014 Burundi for new connections and by dropping the processing fee for new connections. Burundi made dealing with construction permits easier by DB2014 Burundi establishing a one-stop shop for obtaining building permits and utility connections. Burundi made paying taxes less costly for companies by DB2014 Burundi reducing corporate income tax rate. Burundi made transferring property easier by creating a one- DB2014 Burundi stop shop for property registration. Burundi made starting a business easier by allowing DB2014 Burundi registration with the Ministry of Labor at the one-stop shop and by speeding up the process of obtaining the registration Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 208 DB year Economy Reform certificate. Burundi made trading across borders easier by eliminating DB2014 Burundi the requirement for a preshipment inspection clean report of findings. Mauritius improved access to credit information by DB2014 Mauritius expanding the scope of credit information and increasing the coverage of the historical data distributed from 2 years to 3. Mauritius made enforcing contracts easier by liberalizing the profession of court ushers, including by allowing registered DB2014 Mauritius ushers to serve as bailiffs in carrying out enforcement proceedings. Mauritius made resolving insolvency easier by introducing guidelines for out-of-court restructuring and standardizing DB2014 Mauritius the process of registration, suspension and removal of insolvency practitioners. South Sudan made paying taxes more costly for companies DB2014 South Sudan by increasing the corporate income tax rate. Guinea made transferring property easier by reducing the DB2014 Guinea property transfer tax. Guinea made starting a business easier by enabling the one- DB2014 Guinea stop shop to publish incorporation notices and by reducing the notary fees. Guinea made trading across borders easier by improving port DB2014 Guinea management systems. Tanzania improved its credit information system through new regulations that provide for the licensing of credit reference DB2014 Tanzania bureaus and outline the functions of the credit reference data bank. Rwanda strengthened its secured transactions system by providing more flexibility on the types of debts and DB2014 Rwanda obligations that can be secured through a collateral agreement. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 209 DB year Economy Reform Togo made dealing with construction permits easier by DB2014 Togo improving internal operations at the City Hall of Lomé. Mozambique made dealing with construction permits easier by improving internal processes at the Department of DB2014 Mozambique Construction and Urbanization—though it also increased the fees for building permits and occupancy permits. Rwanda made dealing with construction permits easier and less costly by reducing the building permit fees, DB2014 Rwanda implementing an electronic platform for building permit applications and streamlining procedures. Togo made enforcing contracts easier by creating specialized DB2014 Togo commercial divisions within the court of first instance. Tanzania made resolving insolvency easier through new rules clearly specifying the professional requirements and DB2014 Tanzania remuneration for insolvency practitioners, promoting reorganization proceedings and streamlining insolvency proceedings. Rwanda made resolving insolvency easier through a new law clarifying the standards for beginning insolvency proceedings; preventing the separation of the debtor’s assets during DB2014 Rwanda reorganization proceedings; setting clear time limits for the submission of a reorganization plan; and implementing an automatic stay of creditors’ enforcement actions. Rwanda made paying taxes easier and less costly for companies by rolling out its electronic filing system to the DB2014 Rwanda majority of businesses and by reducing the property tax rate and business trading license fee. Mauritania made paying taxes more costly for companies by DB2014 Mauritania introducing a new health insurance contribution for employers that is levied on gross salaries. Togo made paying taxes more costly for companies by DB2014 Togo increasing corporate income tax rate and employers' social security contribution rate and by introducing a new tax on corporate cars. At the same time, Togo reduced the payroll Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 210 DB year Economy Reform tax rate. South Africa made paying taxes easier for companies by DB2014 South Africa replacing the secondary tax on companies with a dividend tax borne by shareholders. Senegal made paying taxes more costly by increasing the corporate income tax rate. At the same time, Senegal DB2014 Senegal facilitated tax payments by making tax forms available online and creating the Center for Medium Enterprises. The Seychelles made paying taxes more complicated for DB2014 Seychelles companies by introducing a value added tax. Rwanda strengthened investor protections through a new law DB2014 Rwanda allowing plaintiffs to cross-examine defendants and witnesses with prior approval of the questions by the court. Rwanda made transferring property easier by eliminating the requirement to obtain a tax clearance certificate and by DB2014 Rwanda implementing the web-based Land Administration Information System for processing land transactions. Niger made transferring property easier by reducing the DB2014 Niger registration fees. Namibia made transferring property more expensive by DB2014 Namibia increasing the transfer and stamp duties. Uganda made transferring property easier by eliminating the DB2014 Uganda need to have instruments of land transfer physically embossed to certify payment of the stamp duty. Senegal made transferring property easier by reducing the DB2014 Senegal property transfer tax. Zambia made starting a business easier by raising the DB2014 Zambia threshold at which value added tax registration is required. Swaziland made starting a business easier by shortening the DB2014 Swaziland administrative processing times for registering a new business and obtaining a trading license. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 211 DB year Economy Reform Togo made starting a business easier by reducing the time DB2014 Togo required to register at the one-stop shop and by reducing registration costs. Niger made starting a business easier by replacing the requirement for a copy of the founders’ criminal records with DB2014 Niger one for a sworn declaration at the time of company registration. Rwanda made starting a business easier by reducing the time DB2014 Rwanda required to obtain a registration certificate. Niger increased the maximum cumulative duration of fixed- DB2014 Niger term contracts. Togo made trading across borders more difficult by granting DB2014 Togo monopoly control of all port activities at the port of Lomé to a private company. Swaziland made trading across borders easier by streamlining DB2014 Swaziland the process for obtaining a certificate of origin. Mozambique made trading across borders easier by DB2014 Mozambique implementing an electronic single-window system. Mauritania made trading across borders easier by introducing DB2014 Mauritania a new riskbased inspection system with scanners. Rwanda made trading across borders easier by introducing an DB2014 Rwanda electronic single-window system at the border. Gabon made dealing with construction permits easier by reducing the time required to obtain a building permit and by DB2014 Gabon eliminating the requirement for an on-site inspection before construction starts. Gabon made paying taxes less costly for companies by DB2014 Gabon reducing the corporate income tax rate. The Gambia made paying taxes easier for companies by DB2014 Gambia, The replacing the sales tax with a value added tax. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 212 DB year Economy Reform Madagascar made paying taxes easier and less costly for companies by training taxpayers in the use of the online DB2014 Madagascar system for value added tax declarations and by reducing the corporate income tax rate. Guinea-Bissau made transferring property easier by DB2014 Guinea-Bissau increasing the number of notaries dealing with property transactions. Lesotho made transferring property easier by streamlining DB2014 Lesotho procedures and increasing administrative efficiency. Liberia made transferring property easier by digitizing the DB2014 Liberia records at the land registry. Malawi made transferring property easier by reducing the DB2014 Malawi stamp duty. Madagascar made starting a business more difficult by DB2014 Madagascar increasing the cost to register with the National Center for Statistics. Liberia made starting a business easier by eliminating the DB2014 Liberia business trade license fees. Mali made starting a business more difficult by ceasing to DB2014 Mali regularly publish the incorporation notices of new companies on the official website of the one-stop shop. Gabon made starting a business easier by replacing the DB2014 Gabon requirement for a copy of the founders’ criminal records with one for a sworn declaration. Ghana made starting a business more difficult by requiring DB2014 Ghana entrepreneurs to obtain a tax identification number prior to company incorporation. Madagascar made trading across borders easier by rolling out DB2014 Madagascar an online platform linking trade operators with government agencies involved in the trade process and customs clearance. DB2014 Botswana Botswana made dealing with construction permits easier by Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 213 DB year Economy Reform eliminating the requirement for an environmental impact assessment for low-risk projects. Burkina Faso made paying taxes easier for companies by DB2014 Burkina Faso abolishing the separate capital gains tax on real estate properties. Benin made starting a business easier by creating a one-stop DB2014 Benin shop. Benin made trading across borders easier by improving port management systems, enhancing the infrastructure around DB2014 Benin the port and putting in place new rules for the transit of trucks. Cameroon made dealing with construction permits more complex by introducing notification and inspection requirements. At the same time, DB2014 Cameroon Cameroon made it easier by decentralizing the process for obtaining a building permit and by introducing strict time limits for processing the application and issuing the certificate of conformity. Côte d’Ivoire reduced the time required for obtaining a DB2014 Côte d'Ivoire building permit by streamlining procedures at the onestop shop (Service du Guichet Unique du Foncier et de l’Habitat). Côte d’Ivoire made enforcing contracts easier by creating a DB2014 Côte d'Ivoire specialized commercial court. The Democratic Republic of Congo made resolving insolvency easier by adopting the OHADA Uniform Act Organizing Collective Proceedings for Wiping Off Debts. The law allows DB2014 Congo, Dem. Rep. an insolvent debtor to file for preventive settlement, legal redress or liquidation and sets out clear rules on the steps and procedures for each of the options available. The Democratic Republic of Congo made paying taxes more DB2014 Congo, Dem. Rep. costly for companies by increasing the employers' social security contribution rate. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 214 DB year Economy Reform The Republic of Congo made paying taxes easier and less DB2014 Congo, Rep. costly for companies by merging several employment taxes into a single tax and lowering the tax rate on rental value. Côte d'Ivoire made paying taxes more costly for companies by increasing the employers’contribution rate for social DB2014 Côte d'Ivoire security related to retirement, increasing the rate for the special tax on equipment and eliminating several kinds of tax relief for businesses. The Democratic Republic of Congo strengthened investor protections by adopting the OHADA Uniform Act on Commercial Companies and Economic Interest Groups, which DB2014 Congo, Dem. Rep. introduces additional approval and disclosure requirements for related-party transactions and makes it possible to sue directors when such transactions harm the company. Côte d’Ivoire made transferring property easier by DB2014 Côte d'Ivoire streamlining procedures and reducing the property transfer tax. Chad made transferring property easier by lowering the DB2014 Chad property transfer tax. Cape Verde made property transfers faster by digitizing its DB2014 Cabo Verde land registry. Cape Verde made starting a business easier by reducing the DB2014 Cabo Verde minimum capital requirement. The Comoros made starting a business easier by eliminating DB2014 Comoros the requirement to deposit the minimum capital in a bank before incorporation. Côte d’Ivoire made starting a business easier by creating a one-stop shop, reducing the notary fees and replacing the DB2014 Côte d'Ivoire requirement for a copy of the founders’ criminal records with one for a sworn declaration at the time of company registration. DB2014 Congo, Dem. Rep. The Democratic Republic of Congo made starting a business more complicated by increasing the minimum capital Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 215 DB year Economy Reform requirement. At the same time, it made the process easier by reducing the time and by eliminating the requirement to obtain a certificate confirming the location of the new company’s headquarters. The Republic of Congo made starting a business easier by DB2014 Congo, Rep. reducing the registration costs and eliminating the merchant card. The Republic of Congo made trading across borders easier by DB2014 Congo, Rep. implementing prearrival processing of ship manifests and making improvements in customs administration. Chad made trading across borders more difficult by DB2014 Chad introducing a new export and import document. The Central African Republic made trading across borders DB2014 Central African Republic easier by rehabilitating the key transit road at the border with Cameroon. The Democratic Republic of Congo strengthened its secured transactions system by adopting the OHADA (Organization for the Harmonization of Business Law in Africa) Uniform Act on Secured Transactions. The new law broadens the range of DB2014 Congo, Dem. Rep. assets that can be used as collateral (including future assets) and the range of obligations that can be secured, extends security interests to the proceeds of the original asset and introduces the possibility of out-of-court enforcement. Angola increased documentation requirements for cross- DB2014 Angola border trade by introducing a mandatory registration for all traders and a new license for export and import transactions. Angola made getting electricity easier by eliminating the requirement for customers applying for an electricity DB2013 Angola connection to obtain authorizations from the 2 utility companies. Benin made starting a business easier by appointing a DB2013 Benin representative of the commercial registry at the one-stop shop and reducing some fees. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 216 DB year Economy Reform Benin reduced the time required to obtain a construction DB2013 Benin permit by speeding up the processing of applications. Botswana made paying taxes more costly for companies by DB2013 Botswana increasing the profit tax rate. In Botswana exporting and importing became faster thanks to the introduction of a scanner by the country’s customs DB2013 Botswana authority and an upgrade of South Africa’s customs declaration system, both at the Kopfontein–Tlokweng border post. Benin reduced the time required to trade across borders by implementing an electronic single-window system integrating DB2013 Benin customs, control agencies, port authorities and other service providers at the Cotonou port. Chad made starting a business easier by setting up a one- DB2013 Chad stop shop. The Comoros made starting a business easier and less costly by replacing the requirement for a copy of the founders’ DB2013 Comoros criminal records with one for a sworn declaration at the time of the company’s registration and by reducing the fees to incorporate a company. The Democratic Republic of Congo made starting a business DB2013 Congo, Dem. Rep. easier by appointing additional public notaries. The Republic of Congo made starting a business easier by DB2013 Congo, Rep. eliminating or reducing several administrative costs associated with incorporation. The Central African Republic made obtaining a construction DB2013 Central African Republic permit more costly. The Republic of Congo made dealing with construction DB2013 Congo, Rep. permits less expensive by reducing the cost of registering a new building at the land registry. The Comoros made it easier to transfer property by reducing DB2013 Comoros the property transfer tax. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 217 DB year Economy Reform Benin made enforcing contracts easier by introducing a new DB2013 Benin code of civil, administrative and social procedures. Cameroon made enforcing contracts easier by creating DB2013 Cameroon specialized commercial divisions within its courts of first instance. Malawi made dealing with construction permits more DB2013 Malawi expensive by increasing the cost to obtain the plan approval and to register the property. Lesotho made starting a business easier by creating a one- stop shop for company incorporation and by eliminating the DB2013 Lesotho requirements for paid-in minimum capital and for notarization of the articles of association. Madagascar made starting a business easier by allowing the DB2013 Madagascar one-stop shop to deal with the publication of the notice of incorporation. Ethiopia improved access to credit information by establishing an online platform for sharing such information DB2013 Ethiopia and by guaranteeing borrowers’ right to inspect their personal data. Lesotho strengthened investor protections by increasing the disclosure requirements for related-party transactions and DB2013 Lesotho improving the liability regime for company directors in cases of abusive related-party transactions. Liberia made enforcing contracts easier by creating a DB2013 Liberia specialized commercial court. In Liberia obtaining an electricity connection became easier DB2013 Liberia thanks to the adoption of better procurement practices by the Liberia Electricity Corporation. Mali made paying taxes less costly for companies by reducing DB2013 Mali the corporate income tax rate—though it also introduced a new tax on land. At the same time, Mali simplified the processes of paying taxes by introducing a single form for Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 218 DB year Economy Reform joint filing and payment of several taxes. Malawi introduced a mandatory pension contribution for DB2013 Malawi companies. Liberia made paying taxes easier for companies by reducing DB2013 Liberia the profit tax rate and abolishing the turnover tax. DB2013 Ethiopia Ethiopia introduced a social insurance contribution. Kenya made paying taxes faster for companies by enhancing DB2013 Kenya electronic filing systems. In Gabon registering property became more difficult because DB2013 Gabon of longer administrative delays at the land registry. Trading across borders in Malawi became easier thanks to DB2013 Malawi improvements in customs clearance procedures and transport links between the port of Beira in Mozambique and Blantyre. Ghana added to the time required to import by increasing its DB2013 Ghana scanning of imports and changing its customs clearance system. Togo made starting a business easier and less costly by reducing incorporation fees, improving the work flow at the one-stop shop for company registration and replacing the DB2013 Togo requirement for a copy of the founders’ criminal records with one for a sworn declaration at the time of the company’s registration. Tanzania made starting a business easier by eliminating the DB2013 Tanzania requirement for inspections by health, town and land officers as a prerequisite for a business license. Tanzania made dealing with construction permits more DB2013 Tanzania expensive by increasing the cost to obtain a building permit. São Tomé and Príncipe made obtaining a construction permit DB2013 São Tomé and Príncipe more expensive by increasing the fees. DB2013 Uganda Uganda made transferring property more difficult by Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 219 DB year Economy Reform introducing a requirement for property purchasers to obtain an income tax certificate before registration, resulting in delays at the Uganda Revenue Authority and the Ministry of Finance. At the same time, Uganda made it easier by digitizing records at the title registry, increasing efficiency at the assessor’s office and making it possible for more banks to accept the stamp duty payment. Sierra Leone made registering property easier by DB2013 Sierra Leone computerizing the Ministry of Lands, Country Planning and the Environment. Namibia made transferring property more difficult by DB2013 Namibia requiring conveyancers to obtain a building compliance certificate beforehand. Nigeria improved access to credit information by distributing DB2013 Nigeria credit information from retail companies. Sudan improved access to credit information by establishing DB2013 Sudan a private credit bureau. Seychelles improved access to credit information by adopting DB2013 Seychelles new regulations that provide for the establishment and operation of a credit registry database. Sierra Leone improved access to credit information by DB2013 Sierra Leone establishing a public credit registry at its central bank and guaranteeing borrowers’ right to inspect their personal data. Burundi reduced the time to trade across borders by enhancing its use of electronic data interchange systems, DB2013 Burundi introducing a more efficient system for monitoring goods going through transit countries and improving border coordination with neighboring transit countries. Zambia strengthened its insolvency process by introducing further qualification requirements for receivers and DB2013 Zambia liquidators and by establishing specific duties and remuneration rules for them. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 220 DB year Economy Reform Uganda strengthened its insolvency process by clarifying rules on the creation of mortgages, establishing the duties of DB2013 Uganda mortgagors and mortgagees, defining priority rules, providing remedies for mortgagors and mortgagees and establishing the powers of receivers. Niger reduced the time to import by expanding and DB2013 Niger optimizing the use of an electronic data interchange system for customs clearance. South Africa reduced the time and documents required to DB2013 South Africa export and import through its ongoing customs modernization program. Tanzania made importing more difficult by introducing a DB2013 Tanzania requirement to obtain a certificate of conformity before the imported goods are shipped. Rwanda made enforcing contracts easier by implementing an DB2013 Rwanda electronic filing system for initial complaints. Togo increased the wage premium for weekly holiday work DB2013 Togo and the severance payment in cases of redundancy dismissal. Nigeria introduced a new compulsory labor contribution paid DB2013 Nigeria by the employer. DB2013 Swaziland Swaziland introduced value added tax. Mauritius made property transfers faster by implementing an DB2013 Mauritius electronic information management system at the Registrar- General’s Department. Mauritius improved access to credit information by starting to DB2013 Mauritius collect payment information from retailers and beginning to distribute both positive and negative information. Namibia made getting electricity easier by reducing the time DB2013 Namibia required to provide estimates and external connection works and by lowering the connection costs. DB2013 Rwanda Rwanda made getting electricity easier by reducing the cost Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 221 DB year Economy Reform of obtaining a new connection. Guinea made starting a business easier by setting up a one- stop shop for company incorporation and by replacing the DB2013 Guinea requirement for a copy of the founders’ criminal records with one for a sworn declaration at the time of the company’s registration Guinea made obtaining a building permit less expensive by DB2013 Guinea clarifying the method for calculating the cost. Burundi made starting a business easier by eliminating the requirements to have company documents notarized, to DB2013 Burundi publish information on new companies in a journal and to register new companies with the Ministry of Trade and Industry. Guinea made getting electricity easier by simplifying the DB2013 Guinea process for connecting new customers to the distribution network. Burundi made obtaining a construction permit easier by DB2013 Burundi eliminating the requirement for a clearance from the Ministry of Health and reducing the cost of the geotechnical study. Burundi made property transfers faster by establishing a DB2013 Burundi statutory time limit for processing property transfer requests at the land registry. Burundi strengthened investor protections by introducing new requirements for the approval of transactions between interested parties, by requiring greater corporate disclosure DB2012 Burundi to the board of directors and in the annual report and by making it easier to sue directors in cases of prejudicial transactions between interested parties. Burundi made paying taxes easier for companies by reducing DB2012 Burundi the payment frequency for social security contributions from monthly to quarterly. DB2012 Burundi Burundi made dealing with construction permits easier by Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 222 DB year Economy Reform reducing the cost to obtain a geotechnical study. Access to credit in Guinea was improved through amendments to the OHADA Uniform Act on Secured Transactions that broaden the range of assets that can be DB2012 Guinea used as collateral (including future assets), extend the security interest to the proceeds of the original asset and introduce the possibility of out-of-court enforcement. Tanzania made trading across borders faster by implementing DB2012 Tanzania the Pre-Arrival Declaration (PAD) system and electronic submission of customs declaration. Senegal made trading across borders less costly by opening DB2012 Senegal the market for transport, which increased competition. São Tomé and Príncipe made trading across borders faster by DB2012 São Tomé and Príncipe adopting legislative, administrative and technological improvements. Sierra Leone made trading across borders faster by DB2012 Sierra Leone implementing the Automated System for Customs Data (ASYCUDA). The Seychelles made trading across borders faster by DB2012 Seychelles introducing electronic submission of customs documents. DB2012 Togo Togo reduced its corporate income tax rate. The Seychelles made paying taxes less costly for firms by DB2012 Seychelles eliminating the social security tax. Rwanda reduced the frequency of value added tax filings by DB2012 Rwanda companies from monthly to quarterly. In Rwanda the private credit bureau started to collect and distribute information from utility companies and also started DB2012 Rwanda to distribute more than 2 years of historical information, improving the credit information system. DB2012 Niger Access to credit in Niger was improved through amendments to the OHADA Uniform Act on Secured Transactions that Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 223 DB year Economy Reform broaden the range of assets that can be used as collateral (including future assets), extend the security interest to the proceeds of the original asset and introduce the possibility of out-of-court enforcement. Access to credit in Senegal was improved through amendments to the OHADA Uniform Act on Secured Transactions that broaden the range of assets that can be DB2012 Senegal used as collateral (including future assets), extend the security interest to the proceeds of the original asset and introduce the possibility of out-of-court enforcement. Sierra Leone improved its credit information system by DB2012 Sierra Leone enacting a new law providing for the creation of a public credit registry. Access to credit in Togo was improved through amendments to the OHADA Uniform Act on Secured Transactions that broaden the range of assets that can be used as collateral DB2012 Togo (including future assets), extend the security interest to the proceeds of the original asset and introduce the possibility of out-of-court enforcement. South Africa introduced a new reorganization process to DB2012 South Africa facilitate the rehabilitation of financially distressed companies. Sierra Leone established a fast-track commercial court in an DB2012 Sierra Leone effort to expedite commercial cases, including insolvency proceedings. Namibia adopted a new company law that established clear DB2012 Namibia procedures for liquidation. Mozambique made getting electricity more difficult by requiring authorization of a connection project by the DB2012 Mozambique Ministry of Energy and by adding an inspection of the completed external works. Senegal made enforcing contracts easier by launching DB2012 Senegal specialized commercial chambers in the court. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 224 DB year Economy Reform The Seychelles expanded the jurisdiction of the lower court, DB2012 Seychelles increasing the time required to enforce contracts. Sierra Leone made enforcing contracts easier by launching a DB2012 Sierra Leone fast-track commercial court. Burundi amended its commercial code to establish DB2012 Burundi foreclosure procedures. Rwanda made transferring property more expensive by DB2012 Rwanda enforcing the checking of the capital gains tax. Namibia made transferring property more expensive for DB2012 Namibia companies. South Africa made transferring property less costly and more DB2012 South Africa efficient by reducing the transfer duty and introducing electronic filing. São Tomé and Príncipe made registering property less costly DB2012 São Tomé and Príncipe by lowering property transfer taxes. Swaziland made transferring property quicker by streamlining DB2012 Swaziland the process at the land registry. Uganda increased the efficiency of property transfers by DB2012 Uganda establishing performance standards and recruiting more officials at the land office. Zambia made registering property more costly by increasing DB2012 Zambia the property transfer tax rate. São Tomé and Príncipe made dealing with construction DB2012 São Tomé and Príncipe permits easier by reducing the time required to process building permit applications. Senegal made obtaining a building permit more expensive by DB2012 Senegal increasing the cost. Mauritania made dealing with construction permits easier by DB2012 Mauritania opening a one-stop shop. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 225 DB year Economy Reform Uganda introduced changes that added time to the process of obtaining a business license, slowing business start-up. But DB2012 Uganda it simplified registration for a tax identification number and for value added tax by introducing an online system. South Africa made starting a business easier by implementing DB2012 South Africa its new company law, which simplified the incorporation documents. São Tomé and Príncipe made starting a business easier by establishing a one-stop shop, eliminating the requirement for DB2012 São Tomé and Príncipe an operating license for general commercial companies and simplifying publication requirements. Senegal made starting a business easier by replacing the requirement for a copy of the founders’ criminal records with DB2012 Senegal one for a sworn declaration at the time of the company’s registration. Rwanda made starting a business easier by reducing the DB2012 Rwanda business registration fees. The Gambia made trading across borders faster by DB2012 Gambia, The implementing the Automated System for Customs Data (ASYCUDA). Liberia made trading across borders faster by implementing DB2012 Liberia online submission of customs forms and enhancing risk- based inspections. The Gambia reduced the minimum turnover tax and DB2012 Gambia, The corporate income tax rates. Lesotho made enforcing contracts easier by launching a DB2012 Lesotho specialized commercial court. Kenya introduced a case management system that will help DB2012 Kenya increase the efficiency and cost-effectiveness of commercial dispute resolution. Malawi adopted new rules providing clear procedural DB2012 Malawi requirements and time frames for winding up a company. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 226 DB year Economy Reform The Gambia made getting electricity faster by allowing DB2012 Gambia, The customers to choose private contractors to carry out the external connection works. In Ethiopia delays in providing new connections made getting DB2012 Ethiopia electricity more difficult. Access to credit in Gabon was improved through amendments to the OHADA Uniform Act on Secured Transactions that broaden the range of assets that can be DB2012 Gabon used as collateral (including future assets), extend the security interest to the proceeds of the original asset and introduce the possibility of out-of-court enforcement. Access to credit in Guinea-Bissau was improved through amendments to the OHADA Uniform Act on Secured Transactions that broaden the range of assets that can be DB2012 Guinea-Bissau used as collateral (including future assets), extend the security interest to the proceeds of the original asset and introduce the possibility of out-of-court enforcement. Access to credit in Mali was improved through amendments to the OHADA Uniform Act on Secured Transactions that broaden the range of assets that can be used as collateral DB2012 Mali (including future assets), extend the security interest to the proceeds of the original asset and introduce the possibility of out-of-court enforcement. Liberia strengthened its legal framework for secured transactions by adopting a new commercial code that DB2012 Liberia broadens the range of assets that can be used as collateral (including future assets) and extends the security interest to the proceeds of the original asset. Madagascar improved its credit information system by eliminating the minimum threshold for loans included in the DB2012 Madagascar database and making it mandatory for banks to share credit information with the credit bureau. Malawi improved its credit information system by passing a DB2012 Malawi new law allowing the creation of a private credit bureau. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 227 DB year Economy Reform The Democratic Republic of Congo reduced the DB2012 Congo, Dem. Rep. administrative costs of obtaining a construction permit. Malawi made property registration slower by no longer DB2012 Malawi sustaining last year’s time improvement in Compliance Certificate processing times at the Ministry of Lands. Malawi decreased the severance pay applicable in case of DB2012 Malawi redundancy dismissals of workers with 10 years of service. Cape Verde introduced qualification requirements for DB2012 Cabo Verde insolvency administrators and a shorter time frame for liquidation proceedings. Côte d’Ivoire eliminated a tax on firms, the contribution for DB2012 Côte d'Ivoire national reconstruction (contribution pour la reconstruction nationale). The Democratic Republic of Congo made paying taxes easier DB2012 Congo, Dem. Rep. for firms by replacing the sales tax with a value added tax. Burkina Faso made dealing with construction permits less DB2012 Burkina Faso costly by reducing the fees to obtain a fire safety study. The Republic of Congo made registering property more DB2012 Congo, Rep. expensive by reversing a previous law that reduced the registration fee. Cape Verde made registering property faster by DB2012 Cabo Verde implementing time limits for the notaries and the land registry. The Central African Republic halved the cost of registering DB2012 Central African Republic property. DB2012 Ghana Ghana increased the cost to start a business by 70%. Guinea-Bissau made starting a business easier by establishing a one-stop shop, eliminating the requirement for an DB2012 Guinea-Bissau operating license and simplifying the method for providing criminal records and publishing the registration notice. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 228 DB year Economy Reform Madagascar eased the process of starting a business by eliminating the minimum capital requirement, but also made DB2012 Madagascar it more difficult by introducing the requirement of obtaining a tax identification number. Liberia made starting a business easier by introducing a one- DB2012 Liberia stop shop. Mali made starting a business easier by adding to the services DB2012 Mali provided by the one-stop shop. Access to credit in Côte d’Ivoire was improved through amendments to the OHADA Uniform Act on Secured Transactions that broaden the range of assets that can be DB2012 Côte d'Ivoire used as collateral (including future assets), extend the security interest to the proceeds of the original asset and introduce the possibility of out-of-court enforcement. Access to credit in the Republic of Congo was improved through amendments to the OHADA Uniform Act on Secured Transactions that broaden the range of assets that can be DB2012 Congo, Rep. used as collateral (including future assets), extend the security interest to the proceeds of the original asset and introduce the possibility of out-of-court enforcement. Access to credit in Comoros was improved through amendments to the OHADA Uniform Act on Secured Transactions that broaden the range of assets that can be DB2012 Comoros used as collateral (including future assets), extend the security interest to the proceeds of the original asset and introduce the possibility of out-of-court enforcement. Cape Verde improved its credit information system by DB2012 Cabo Verde introducing a new online platform and by starting to provide 5 years of historical data. Access to credit in Cameroon was improved through amendments to the OHADA Uniform Act on Secured DB2012 Cameroon Transactions that broaden the range of assets that can be used as collateral (including future assets), extend the security interest to the proceeds of the original asset and introduce Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 229 DB year Economy Reform the possibility of out-of-court enforcement. Access to credit in Chad was improved through amendments to the OHADA Uniform Act on Secured Transactions that broaden the range of assets that can be used as collateral DB2012 Chad (including future assets), extend the security interest to the proceeds of the original asset and introduce the possibility of out-of-court enforcement. Access to credit in the Central African Republic was improved through amendments to the OHADA Uniform Act on Secured Transactions that broaden the range of assets that can be DB2012 Central African Republic used as collateral (including future assets), extend the security interest to the proceeds of the original asset and introduce the possibility of out-of-court enforcement. Access to credit in Equatorial Guinea was improved through amendments to the OHADA Uniform Act on Secured Transactions that broaden the range of assets that can be DB2012 Equatorial Guinea used as collateral (including future assets), extend the security interest to the proceeds of the original asset and introduce the possibility of out-of-court enforcement. Côte d’Ivoire made starting a business easier by reorganizing DB2012 Côte d'Ivoire the court clerk’s office where entrepreneurs file their company documents. The Democratic Republic of Congo made business start-up DB2012 Congo, Dem. Rep. faster by reducing the time required to complete company registration and obtain a national identification number. Comoros made the process of starting a business more DB2012 Comoros difficult by increasing the minimum capital requirement. The Central African Republic made starting a business easier by reducing business registration fees and by replacing the DB2012 Central African Republic requirement for a copy of the founders’ criminal records with one for a sworn declaration at the time of the company’s registration. DB2012 Chad Chad made starting a business easier by eliminating the requirement for a medical certificate and by replacing the Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 230 DB year Economy Reform requirement for a copy of the founders’ criminal records with one for a sworn declaration at the time of the company’s registration. Cameroon made starting a business easier by replacing the requirement for a copy of the founders’ criminal records with DB2012 Cameroon one for a sworn declaration at the time of the company’s registration, and by reducing publication fees. Access to credit in Benin was improved through amendments to the OHADA (Organization for the Harmonization of Business Law in Africa) Uniform Act on Secured Transactions DB2012 Benin that broaden the range of assets that can be used as collateral (including future assets), extend the security interest to the proceeds of the original asset and introduce the possibility of out-of-court enforcement. Access to credit in Burkina Faso was improved through amendments to the OHADA Uniform Act on Secured Transactions that broaden the range of assets that can be DB2012 Burkina Faso used as collateral (including future assets), extend the security interest to the proceeds of the original asset and introduce the possibility of out-of-court enforcement. Angola made transferring property less costly by reducing DB2012 Angola transfer taxes. Angola strengthened its credit information system by DB2012 Angola adopting new rules for credit bureaus and guaranteeing the right of borrowers to inspect their data. Burkina Faso made starting a business easier by replacing the requirement for a copy of the founders’ criminal records with DB2012 Burkina Faso one for a sworn declaration at the time of the company’s registration. Benin made starting a business easier by replacing the DB2012 Benin requirement for a copy of the founders’ criminal records with one for a sworn declaration at the time of the company’s DB2011 Angola Angola reduced the time for trading across borders by Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 231 DB year Economy Reform making investments in port infrastructure and administration. Burkina Faso reduced the statutory tax rate and the number DB2011 Burkina Faso of taxes for business and introduced simpler, uniform compliance procedures. Burkina Faso made dealing with construction permits easier DB2011 Burkina Faso by cutting the cost of the soil survey in half and the time to process a building permit application by a third. Benin created a new municipal commission to streamline DB2011 Benin construction permitting and set up an ad hoc commission to deal with the backlog in permit applications. Cape Verde made business start-up easier by eliminating the need for a municipal inspection before a business begins DB2011 Cabo Verde operations and computerizing the system for delivering the municipal license. Cameroon made starting a business easier by establishing a DB2011 Cameroon new one-stop shop and abolishing the requirement for verifying business premises and its corresponding fees. The Democratic Republic of Congo eased business start-up DB2011 Congo, Dem. Rep. by eliminating procedures, including the company seal. Burkina Faso made enforcing contracts easier by setting up a DB2011 Burkina Faso specialized commercial court and abolishing the fee to register judicial decisions. Burkina Faso reduced documentation requirements for DB2011 Burkina Faso importers and exporters, making it easier to trade. The Republic of Congo reduced its corporate income tax rate DB2011 Congo, Rep. from 38% to 36% in 2010. Côte d’Ivoire made paying taxes less costly for companies by DB2011 Côte d'Ivoire reducing the corporate income tax rate. Chad increased taxes on business through changes to its DB2011 Chad social security contribution rates. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 232 DB year Economy Reform DB2011 Cabo Verde Cape Verde abolished the stamp duties on sales and checks. Cape Verde eased property registration by switching from DB2011 Cabo Verde fees based on a percentage of the property value to lower fixed rates. The Democratic Republic of Congo reduced by half the DB2011 Congo, Dem. Rep. property transfer tax to 3% of the property value. Côte d’Ivoire eased construction permitting by eliminating DB2011 Côte d'Ivoire the need to obtain a preliminary approval. Dealing with construction permits became easier in the Democratic Republic of Congo thanks to a reduction in the DB2011 Congo, Dem. Rep. cost of a building permit from 1% of the estimated construction cost to 0.6% and a time limit for issuing building permits. Kenya eased business start-up by reducing the time it takes to get the memorandum and articles of association stamped, DB2011 Kenya merging the tax and value added tax registration procedures and digitizing records at the registrar. Malawi eased property transfers by cutting the wait for DB2011 Malawi consents and registration of legal instruments by half. Mali eased property transfers by reducing the property DB2011 Mali transfer tax for firms from 15% of the property value to 7%. Mali eased construction permitting by implementing a DB2011 Mali simplified environmental impact assessment for noncomplex commercial buildings. DB2011 Madagascar Madagascar continued to reduce corporate tax rates. Kenya increased the administrative burden of paying taxes by DB2011 Kenya requiring quarterly filing of payroll taxes. Mozambique eased business start-up by introducing a DB2011 Mozambique simplified licensing process. DB2011 São Tomé and Príncipe São Tomé and Principe made starting a business more Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 233 DB year Economy Reform difficult by introducing a minimum capital requirement for limited liability companies. Uganda made it more difficult to start a business by DB2011 Uganda increasing the trade licensing fees. Zambia eased business start-up by eliminating the minimum DB2011 Zambia capital requirement. Zimbabwe eased business start-up by reducing registration DB2011 Zimbabwe fees and speeding up the name search process and company and tax registration. Ghana strengthened access to credit by establishing a centralized collateral registry and by granting an operating DB2011 Ghana license to a private credit bureau that began operations in April of 2010. Guinea-Bissau established a specialized commercial court, DB2011 Guinea-Bissau speeding up the enforcement of contracts. Malawi simplified the enforcement of contracts by raising the DB2011 Malawi ceiling for commercial claims that can be brought to the magistrates court. Madagascar improved communication and coordination between customs and the terminal port operators through its DB2011 Madagascar single-window system (GASYNET), reducing both the time and the cost to export and import. Mali eliminated redundant inspections of imported goods, DB2011 Mali reducing the time for trading across borders. Ethiopia made trading easier by addressing internal DB2011 Ethiopia bureaucratic inefficiencies. Kenya speeded up trade by implementing an electronic cargo tracking system and linking this system to the Kenya Revenue DB2011 Kenya Authority’s electronic data interchange system for customs clearance. DB2011 Zimbabwe Zimbabwe reduced the severance payment obligation Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 234 DB year Economy Reform applicable in case of redundancy dismissals. Rwanda made dealing with construction permits easier by passing new building regulations at the end of April 2010 and DB2011 Rwanda implementing new time limits for the issuance of various permits. Sierra Leone made dealing with construction permits easier DB2011 Sierra Leone by streamlining the issuance of location clearances and building permits. Uganda enhanced access to credit by establishing a new DB2011 Uganda private credit bureau. Rwanda enhanced access to credit by allowing borrowers the right to inspect their own credit report and mandating that DB2011 Rwanda loans of all sizes be reported to the central bank’s public credit registry. Swaziland strengthened investor protections by requiring greater corporate disclosure, higher standards of accountability for company directors and greater access to DB2011 Swaziland corporate information for minority investors. Swaziland reduced the time to import by implementing an electronic data interchange system for customs at its border posts. Zimbabwe reduced the corporate income tax rate from 30% to 25%, lowered the capital gains tax from 20% to 5% and DB2011 Zimbabwe simplified the payment of corporate income tax by allowing quarterly payment through commercial banks. DB2011 Niger Niger reduced its corporate income tax rate. Sierra Leone replaced sales and service taxes with a goods DB2011 Sierra Leone and service tax. The Seychelles removed the tax-free threshold limit and DB2011 Seychelles lowered corporate income tax rates. DB2011 São Tomé and Príncipe São Tomé and Principe reduced the corporate income tax Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 235 DB year Economy Reform rate to a standard 25%. Uganda continues to improve the efficiency of its court DB2011 Uganda system, greatly reducing the time to file and serve a claim. Zambia improved contract enforcement by introducing an electronic case management system in the courts that DB2011 Zambia provides electronic referencing of cases, a database of laws, real-time court reporting and public access to court records. Sierra Leone lifted a moratorium on sales of privately owned DB2011 Sierra Leone properties. Zambia eased trade by implementing a one-stop border post with Zimbabwe, launching web-based submission of customs DB2011 Zambia declarations and introducing scanning machines at border posts. Rwanda reduced the number of trade documents required and enhanced its joint border management procedures with DB2011 Rwanda Uganda and other neighbors, leading to an improvement in the trade logistics environment. Swaziland reduced the import time of trading across borders DB2011 Swaziland by implementing an electronic data interchange system for customs at its border posts. DB2011 Guinea Guinea increased the cost of obtaining a building permit. DB2011 Mauritius Mauritius introduced a new corporate social responsibility tax. Mauritius speeded up the resolution of commercial disputes DB2011 Mauritius by recruiting more judges and adding more courtrooms. Burundi made paying taxes simpler by replacing the DB2011 Burundi transactions tax with a value added tax. Note: For information on reforms in earlier years (back to DB2005), see the Doing Business reports for these years, available at http://www.doingbusiness.org. Source: Doing Business database. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 236 GETTING CREDIT Two types of frameworks can facilitate access to WHAT THE GETTING CREDIT INDICATORS credit and improve its allocation: credit information MEASURE systems and borrowers and lenders in collateral and bankruptcy laws. Credit information systems enable lenders’ rights to view a potential borrower’s financial Strength of legal rights index (0–12) history (positive or negative)—valuable information to Rights of borrowers and lenders through consider when assessing risk. And they permit collateral laws borrowers to establish a good credit history that will Protection of secured creditors’ rights through allow easier access to credit. Sound collateral laws bankruptcy laws enable businesses to use their assets, especially movable property, as security to generate capital— Depth of credit information index (0–8) while strong creditors’ rights have been associated Scope and accessibility of credit information with higher ratios of private sector credit to GDP. distributed by credit bureaus and credit registries What do the indicators cover? Credit bureau coverage (% of adults) Doing Business assesses the sharing of credit information and the legal rights of borrowers and Number of individuals and firms listed in largest lenders with respect to secured transactions through credit bureau as percentage of adult population 2 sets of indicators. The depth of credit information Credit registry coverage (% of adults) index measures rules and practices affecting the coverage, scope and accessibility of credit Number of individuals and firms listed in credit registry as percentage of adult population information available through a credit registry or a credit bureau. The strength of legal rights index measures whether certain features that facilitate lending exist within the applicable collateral and bankruptcy laws. Doing Business uses two case scenarios, Case A and Case B, to determine the scope of the secured transactions system, involving a  Has up to 50 employees. secured borrower and a secured lender and  Is 100% domestically owned, as is the lender. examining legal restrictions on the use of movable  The ranking of economies on the ease of getting collateral (for more details on each case, see the Data credit is determined by sorting their distance to Notes section of the Doing Business 2017 report). frontier scores for getting credit. These scores are These scenarios assume that the borrower: the distance to frontier score for the strength of  Is a private limited liability company. legal rights index and the depth of credit  Has its headquarters and only base of operations information index. in the largest business city. For the 11 economies with a population of more than 100 million, data for a second city have been added. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 237 GETTING CREDIT Where do the region’s economies stand today? How well do the credit information systems and getting credit suggest an answer (figure 6.1). The collateral and bankruptcy laws in economies in Sub- average ranking of the region and comparator regions Saharan Africa (SSA) facilitate access to credit? The provide a useful benchmark. global rankings of these economies on the ease of Figure 6.1 How economies in Sub-Saharan Africa (SSA) rank on the ease of getting credit Source: Doing Business database. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 238 GETTING CREDIT Another way to assess how well regulations and the strength of legal rights index for Sub-Saharan Africa institutions support lending and borrowing in the region (SSA) and comparators on the strength of legal rights is to see where the region stands in the distribution of index. Figure 6.3 shows the same thing for the depth of scores across regions. Figure 6.2 highlights the score on credit information index. Figure 6.2 How strong are legal rights for borrowers and lenders? Region scores on strength of legal rights index Note: Higher scores indicate that collateral and bankruptcy laws are better designed to facilitate access to credit. Source: Doing Business database. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 239 Figure 6.3 How much credit information is shared—and how widely? Region scores on depth of credit information index Note: Higher scores indicate the availability of more credit information, from either a credit registry or a credit bureau, to facilitate lending decisions. If the credit bureau or registry is not operational or covers less than 5% of the adult population, the total score on the depth of credit information index is 0. Source: Doing Business database. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 240 GETTING CREDIT What are the changes over time? When economies strengthen the legal rights of lenders information, they can increase entrepreneurs’ access to and borrowers under collateral and bankruptcy laws, and credit. What credit reforms has Doing Business recorded increase the scope, coverage and accessibility of credit in Sub-Saharan Africa (SSA) (table 6.1)? Table 6.1 How have economies in Sub-Saharan Africa (SSA) made getting credit easier—or not? By Doing Business report year DB2011 to DB2017 DB year Economy Reform Angola adopted a new labor law that decreased the wage premium for overtime and night work and increased the wage premium for work on weekly holidays. The law also extended the maximum duration of fixed-term contracts and DB2017 Angola made fixed-term contracts able to be used for permanent tasks, reduced severance pay for redundancy dismissals of employees with five and ten years of continuous employment and increased severance pay for employees with one continuous year of service. Angola made starting a business easier by eliminating the DB2017 Angola paid-in minimum capital requirement. Angola made paying taxes easier and less costly by reducing the frequency of advance payments of corporate income tax and increasing the allowable deductions for bad debt DB2017 Angola provisions. At the same time, Angola made interest income tax a final tax that is not deductible for the calculation of corporate income tax. Botswana made dealing with construction permits easier by DB2017 Botswana getting rid of the requirement to submit a rates clearance certificate in order to obtain a building permit. Burkina Faso improved access to credit information by introducing regulations that govern the licensing and DB2017 Burkina Faso functioning of credit bureaus in West African Economic and Monetary Union (UEMOA) member states. Burkina Faso made resolving insolvency easier by introducing a new conciliation procedure for companies in financial DB2017 Burkina Faso difficulties and a simplified preventive settlement procedure for small companies. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 241 DB year Economy Reform Benin made resolving insolvency easier by introducing a new conciliation procedure for companies in financial difficulties DB2017 Benin and a simplified preventive settlement procedure for small companies. Benin made starting a business easier by eliminating the need DB2017 Benin to notarize company bylaws to activate a bank account after incorporation. Burkina Faso made starting a business less costly by reducing DB2017 Burkina Faso the paid-in minimum capital required to register a company. Cameroon made dealing with construction permits easier by reducing the time it takes to obtain the building permit and DB2017 Cameroon strengthen the Building Quality Control Index by increasing transparency. te d’Ivoire made dealing with construction permits more DB2017 Côte d'Ivoire transparent by making building regulations accessible online. The Democratic Republic of Congo made dealing with construction permits easier by improving building quality DB2017 Congo, Dem. Rep. control and reducing the time it takes to obtain the building permit. Côte d’Ivoire made enforcing contracts easier by introducing DB2017 Côte d'Ivoire a simplified fast-track procedure for small claims that allows for parties’ self-representation. The Democratic Republic of Congo adopted legislation that DB2017 Congo, Dem. Rep. prohibits discrimination in hiring on the basis of gender. The Comoros reduced the length of notice period and DB2017 Comoros amount of severance payment for redundancy dismissals. Cabo Verde introduced unemployment insurance for workers DB2017 Cabo Verde with a contribution period of at least six months. Côte d’Ivoire improved access to credit information by DB2017 Côte d'Ivoire establishing a new credit bureau. Côte d’Ivoire made resolving insolvency easier by introducing a new conciliation procedure for companies in financial DB2017 Côte d'Ivoire difficulties and a simplified preventive settlement procedure for small companies. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 242 DB year Economy Reform The Comoros made resolving insolvency easier by introducing a new conciliation procedure for companies in DB2017 Comoros financial difficulties and a simplified preventive settlement procedure for small companies. The Republic of Congo made resolving insolvency easier by introducing a new conciliation procedure for companies in DB2017 Congo, Rep. financial difficulties and a simplified preventive settlement procedure for small companies. The Democratic Republic of Congo made resolving insolvency easier by introducing a new conciliation procedure for DB2017 Congo, Dem. Rep. companies in financial difficulties and a simplified preventive settlement procedure for small companies. Cameroon made resolving insolvency easier by introducing a new conciliation procedure for companies in financial DB2017 Cameroon difficulties and a simplified preventive settlement procedure for small companies. Chad made resolving insolvency easier by introducing a new conciliation procedure for companies in financial difficulties DB2017 Chad and a simplified preventive settlement procedure for small companies. The Central African Republic made resolving insolvency easier by introducing a new conciliation procedure for companies in DB2017 Central African Republic financial difficulties and a simplified preventive settlement procedure for small companies. Equatorial Guinea made resolving insolvency easier by introducing a new conciliation procedure for companies in DB2017 Equatorial Guinea financial difficulties and a simplified preventive settlement procedure for small companies. Comoros made transferring a property less expensive by DB2017 Comoros reducing transfer costs. The Democratic Republic of Congo made it more expensive DB2017 Congo, Dem. Rep. to transfer property by increasing the property transfer tax. Chad reduced the cost of starting a business by reducing the DB2017 Chad paid-in minimum capital required to register a company. Equatorial Guinea made the process of starting a business DB2017 Equatorial Guinea easier by eliminating the need to obtain a copy of the business founders' criminal records. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 243 DB year Economy Reform Equatorial Guinea made paying taxes more costly by DB2017 Equatorial Guinea increasing the minimum tax. Cameroon made paying taxes more costly by increasing the DB2017 Cameroon minimum tax rate for companies. Madagascar increased the transparency of dealing with DB2017 Madagascar construction permits by publishing construction-related regulations online and free of charge. Ghana made dealing with construction permits more DB2017 Ghana expensive by increasing the cost of obtaining a building permit. Liberia shortened the workweek by increasing the mandatory number of weekly rest hours to 36 consecutive hours with Sunday designated as the weekly holiday. It also mandated a maximum of five overtime hours per week. Liberia also DB2017 Liberia introduced paid annual leave entitlements to employees after one year of employment, extended the duration of paid maternity leave and mandated equal remuneration for work of equal value. The Gambia strengthened access to credit by adopting the Security Interests in Moveable Property Act. The new law on DB2017 Gambia, The secured transactions implements a functional secured transactions system and establishes a centralized notice based collateral registry. Malawi strengthened access to credit by adopting a new law on secured transactions that implements a functional secured DB2017 Malawi transactions system and establishes a centralized, notice- based, online collateral registry. Lesotho improved access to credit information by expanding DB2017 Lesotho the coverage of its credit bureau. Mali improved access to credit information by establishing a DB2017 Mali new credit bureau. Kenya streamlined the process of getting electricity by introducing the use of a geographic information system DB2017 Kenya which eliminates the need to conduct a site visit, thereby reducing the time and interactions needed to obtain an electricity connection. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 244 DB year Economy Reform Kenya strengthened minority investor protections by clarifying ownership and control structures, by introducing greater requirements for disclosure of related-party DB2017 Kenya transactions to the board of directors, by making it easier to sue directors in cases of prejudicial related-party transactions and by allowing the rescission of related-party transactions that are shown to harm the company. Mali made resolving insolvency easier by introducing a new conciliation procedure for companies in financial difficulties DB2017 Mali and a simplified preventive settlement procedure for small companies. Gabon made resolving insolvency easier by introducing a new conciliation procedure for companies in financial difficulties DB2017 Gabon and a simplified preventive settlement procedure for small companies. Guinea-Bissau made resolving insolvency easier by introducing a new conciliation procedure for companies in DB2017 Guinea-Bissau financial difficulties and a simplified preventive settlement procedure for small companies. Kenya made resolving insolvency easier by introducing a reorganization procedure, facilitating continuation of the DB2017 Kenya debtor’s business during insolvency proceedings and by introducing regulations for insolvency practitioners. Kenya made Registering property easier by increasing the DB2017 Kenya transparency at its land registry and cadastre. Ghana made starting a business more costly by increasing the DB2017 Ghana registration and authentication fees. Kenya made starting a business easier by removing stamp duty fees required for the nominal capital, memorandum and articles of association . Kenya also eliminated requirements to DB2017 Kenya sign compliance declarations before a commissioner of oaths. However, Kenya also made starting a business more expensive by introducing a flat fee for company incorporation. Mali made starting a business less expensive by reducing the DB2017 Mali paid-in minimum capital requirement. DB2017 Madagascar Madagascar made starting a business easier by reducing the number of procedures needed to register a company. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 245 DB year Economy Reform Malawi made starting a business easier by eliminating the DB2017 Malawi legal requirement to use a company seal and making it optional for entrepreneurs. Madagascar made trading across borders easier by simplifying and streamlining customs procedures and DB2017 Madagascar implementing an electronic data interchange system, which reduced the time for preparation and submission of trade documents for both exporting and importing. Ghana made trading across borders easier by removing the DB2017 Ghana mandatory pre-arrival assessment inspection at origin for imported products. Rwanda made dealing with construction permits more cumbersome and expensive by introducing new requirements DB2017 Rwanda to obtain a building permit. It also strengthen the quality control index by implementing the qualifications required for architects and engineers. Zambia made dealing with construction permits more costly DB2017 Zambia by raising the costs associated with submitting a brief to the environmental agency. Zimbabwe made dealing with construction permits faster by DB2017 Zimbabwe streamlining the building plan approval process. Niger made enforcing contracts easier by creating a specialized commercial court in Niamey and by adopting a DB2017 Niger new code of civil procedure that establishes time standards for key court events. Rwanda made enforcing contracts easier by introducing an DB2017 Rwanda electronic case management system for judges and lawyers. São Tomé and Príncipe adopted a minimum wage for the DB2017 São Tomé and Príncipe private sector. Zimbabwe reduced severance payments and introduced DB2017 Zimbabwe stricter rules governing fixed-term contracts. DB2017 Zambia Zambia eliminated fixed-term contracts for permanent tasks. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 246 DB year Economy Reform Nigeria strengthened access to credit by creating a DB2017 Nigeria centralized collateral registry. This reform applies to both Kano and Lagos. Zimbabwe improved access to credit information by allowing DB2017 Zimbabwe the establishment of a credit registry. Mozambique improved access to credit information by DB2017 Mozambique enacting a law that allows the establishment of a new credit bureau. Niger improved access to credit information by establishing a DB2017 Niger new credit bureau. Mauritania improved access to credit information by DB2017 Mauritania providing banks and financial institutions with online access to the credit registry data. Senegal improved access to credit information by DB2017 Senegal establishing a new credit bureau. The credit bureau in Tanzania expanded credit bureau DB2017 Tanzania borrower coverage and began to distribute credit data from retailers. Togo improved access to credit information by introducing DB2017 Togo regulations that govern the licensing and functioning of credit bureaus in UEMOA member states. Mauritania strengthened minority investor protections by requiring prior external review of related-party transactions, DB2017 Mauritania by increasing director liability and by expanding shareholders' role in major transactions. Niger strengthened minority investor protections by DB2017 Niger introducing a provision whereby requires the winning party’s legal expenses are reimbursed by the losing party. Sudan strengthened minority investor protections by introducing greater requirements for disclosure of related- party transactions to the board of directors, and granting shareholders preemption rights in limited liability companies. DB2017 Sudan However, Sudan weakened minority investor protections by making it more difficult to sue directors in case of prejudicial related-party transactions, decreasing shareholder rights and role in major corporate decisions, and undermining ownership and control structures. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 247 DB year Economy Reform Togo made resolving insolvency easier by introducing a new conciliation procedure for companies in financial difficulties DB2017 Togo and a simplified preventive settlement procedure for small companies. Senegal made resolving insolvency easier by introducing a new conciliation procedure for companies in financial DB2017 Senegal difficulties and a simplified preventive settlement procedure for small companies. Niger made resolving insolvency easier by introducing a new conciliation procedure for companies in financial difficulties DB2017 Niger and a simplified preventive settlement procedure for small companies. Zimbabwe made registering property easier by launching an official website containing information on the list of DB2017 Zimbabwe documents and fees for completing a property transaction, as well as, a specific time frame for delivering a legally binding document that proves property ownership. Zambia made it more affordable to transfer property by DB2017 Zambia decreasing the property Rwanda made it easier to register property by introducing DB2017 Rwanda effective time limits and increasing the transparency of the land administration system. Senegal made registering property easier by increasing the DB2017 Senegal transparency at its land registry and cadastre. South Africa made it more expensive to transfer property by DB2017 South Africa increasing the property transfer tax. Sudan made starting a business more difficult by increasing DB2017 Sudan the cost of a company seal. Uganda made starting a business easier by eliminating the DB2017 Uganda requirement that a commissioner of oaths must sign compliance declarations. South Africa made starting a business easier by introducing DB2017 South Africa an online portal to search for a company name. Sierra Leone made starting a business easier by reducing DB2017 Sierra Leone registration fees. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 248 DB year Economy Reform Rwanda made starting a business easier by improving the DB2017 Rwanda online registration one-stop shop and streamlining post- registration procedures. Mozambique made starting a business more difficult by DB2017 Mozambique increasing registration and notary fees. Niger made starting a business easier by reducing the time DB2017 Niger and cost needed to register a company. Niger also eliminated the requirement to notarize a company’s bylaws. Nigeria made starting a business easier by improving online DB2017 Nigeria government portals . This reform applies to both Kano and Lagos. Zimbabwe made trading across borders more difficult by DB2017 Zimbabwe introducing a mandatory pre-shipment inspection for imported products. Niger made trading across borders easier by removing the DB2017 Niger mandatory pre-shipment inspection for imported products. Mauritania made trading across borders easier by upgrading SYDONIA World electronic system, which reduced the time DB2017 Mauritania for preparation and submission of customs declarations for both exports and imports. Rwanda made trading across borders easier by removing the DB2017 Rwanda mandatory pre-shipment inspection for imported products. Uganda made trading across borders easier by constructing DB2017 Uganda the Malaba One-Stop Border Post which reduced border compliance time for exports. Togo made trading across borders easier by implementing an electronic single-window system, which reduced the time for DB2017 Togo border compliance and documentary compliance for both exporting and importing. Togo made paying taxes easier by streamlining the DB2017 Togo administrative process of complying with tax obligations. Uganda made paying taxes easier by eliminating a requirement for tax returns to be submitted in paper copy DB2017 Uganda following online submission. At the same time, Uganda increased the stamp duty for insurance contracts. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 249 DB year Economy Reform Tanzania made paying taxes more complicated by increasing the frequency of filing of the skills Development Levy and DB2017 Tanzania more costly by introducing a workers’ compensation tariff paid by employers. South Africa made paying taxes more costly by increasing the rates of vehicle tax and property tax. At the same time the DB2017 South Africa rate of social security contributions paid by employers was reduced. South Africa made paying taxes more complicated by increasing the time it takes to prepare VAT returns. Senegal made paying taxes less costly by reducing the DB2017 Senegal maximum cap for corporate income tax and implementing more efficient accounting systems and software. Rwanda made paying taxes more complicated by introducing DB2017 Rwanda a requirement that companies file and pay social security contributions monthly instead of quarterly. Mauritania made paying taxes easier by reducing the DB2017 Mauritania frequency of both tax filing and payment of social security contributions. Burundi made paying taxes easier by introducing a new tax DB2017 Burundi return and eliminating the personalized VAT declaration form. Guinea made resolving insolvency easier by introducing a new conciliation procedure for companies in financial DB2017 Guinea difficulties and a simplified preventive settlement procedure for small companies. Mauritius made registering property easier by digitizing its DB2017 Mauritius land records. In Mauritius the time required for dealing with construction DB2016 Mauritius permits was reduced by the hiring of a more efficient subcontractor to establish sewerage connections. Guinea made starting a business easier by reducing the DB2016 Guinea minimum capital requirement. The utility in Senegal made getting an electricity connection less time-consuming by streamlining the review of applications and the process for the final connection as well DB2016 Senegal as by reducing the time needed to issue an excavation permit. It also made getting electricity less costly by reducing the security deposit. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 250 DB year Economy Reform The utility in Togo reduced the time and procedures for getting an electricity connection through several initiatives, DB2016 Togo including by creating a single window enabling customers to pay all fees at once. The utility in Uganda reduced delays for new electricity connections by deploying more customer service engineers DB2016 Uganda and reducing the time needed for the inspection and meter installation. Rwanda made dealing with construction permits easier by DB2016 Rwanda adopting a new building code and new urban planning regulations. Niger made dealing with construction permits easier by DB2016 Niger reducing the time required for companies to obtain a water connection. In Namibia the process of dealing with construction permits DB2016 Namibia became more time-consuming as a result of inefficiency at the municipality. Senegal made enforcing contracts easier by introducing a law DB2016 Senegal regulating voluntary mediation. Rwanda improved its insolvency system by introducing provisions on voidable transactions and the approval of DB2016 Rwanda reorganization plans and by establishing additional safeguards for creditors in reorganization proceedings. Zambia made paying taxes easier for companies by implementing electronic filing and payment for VAT. At the DB2016 Zambia same time, Zambia made paying taxes more costly by increasing the property transfer tax rate. Swaziland made paying taxes less costly for companies by reducing the corporate income tax rate. On the other hand, DB2016 Swaziland Swaziland raised the ceiling for the National Provident Fund contribution. Mozambique made paying taxes easier and less costly for companies by implementing an online system for filing social DB2016 Mozambique security contributions and by increasing the depreciation rate for copying machines. Rwanda made paying taxes easier for companies by DB2016 Rwanda introducing electronic filing and making its use compulsory. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 251 DB year Economy Reform Rwanda strengthened minority investor protections by introducing provisions allowing holders of 10% of a company’s shares to call for an extraordinary meeting of shareholders, requiring holders of special classes of shares to DB2016 Rwanda vote on decisions affecting their shares, requiring board members to disclose information about their directorships and primary employment and requiring that audit reports for listed companies be published in a newspaper. Nigeria strengthened minority investor protections by requiring that related-party transactions be subject to DB2016 Nigeria external review and to approval by disinterested shareholders. This reform applies to both Kano and Lagos. Zimbabwe strengthened minority investor protections by DB2016 Zimbabwe introducing provisions allowing legal practitioners to enter into contingency fee agreements with clients. Nigeria made transferring property in Lagos less costly by DB2016 Nigeria reducing fees for property transactions. Senegal made transferring property less costly by lowering DB2016 Senegal the property transfer tax. Mauritania made starting a business easier by eliminating the DB2016 Mauritania minimum capital requirement. Niger made starting a business easier by reducing the DB2016 Niger minimum capital requirement. Rwanda made starting a business easier by eliminating the DB2016 Rwanda need for new companies to open a bank account in order to register for VAT. Togo made starting a business less costly by reducing the DB2016 Togo fees to register with the tax authority. Uganda made starting a business easier by introducing an DB2016 Uganda online system for obtaining a trading license and by reducing business incorporation fees. Senegal made starting a business easier by reducing the DB2016 Senegal minimum capital requirement. Zambia made starting a business more difficult by increasing DB2016 Zambia the registration fees. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 252 DB year Economy Reform Mauritania reduced the documentary and border compliance DB2016 Mauritania time for importing by eliminating the preimport declaration and value attestation and making the manifest electronic. Niger increased the time and cost for documentary and DB2016 Niger border compliance for importing by making a preshipment inspection mandatory. Rwanda increased the time and cost for documentary and DB2016 Rwanda border compliance for importing by making preshipment inspection mandatory for all imported products. Togo reduced the time for documentary and border compliance for importing by implementing an electronic DB2016 Togo platform connecting several agencies for import procedures and payments. Tanzania reduced the time for both exporting and importing by implementing the Tanzania Customs Integrated System DB2016 Tanzania (TANCIS), an online system for downloading and processing customs documents. Zambia increased the documentary and border compliance time for both exporting and importing by shifting all DB2016 Zambia clearance authority to a central processing center at the initial stage of implementing a web-based customs platform (ASYCUDA World). DB2016 Zambia In Zambia the credit bureau began to provide credit scores. In Zimbabwe the credit bureau began to provide credit DB2016 Zimbabwe scores. In Uganda the credit bureau expanded borrower coverage, DB2016 Uganda improving access to credit information. The Seychelles improved access to credit information by DB2016 Seychelles establishing a credit registry. In Rwanda the credit bureau started to provide credit scores to banks and other financial institutions while the credit DB2016 Rwanda registry expanded borrower coverage, strengthening the credit reporting system. Niger improved its credit information system by introducing DB2016 Niger regulations that govern the licensing and functioning of credit bureaus in the member states of the West African Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 253 DB year Economy Reform Economic and Monetary Union (UEMOA). Namibia improved access to credit information by DB2016 Namibia guaranteeing by law borrowers’ right to inspect their own data. Mauritania improved access to credit information by lowering the threshold for the minimum size of loans to be included in DB2016 Mauritania the credit registry’s database and by expanding borrower coverage. The utility in Kenya reduced delays for new connections by DB2016 Kenya enforcing service delivery timelines and hiring contractors for meter installation. Kenya made dealing with construction permits more difficult by requiring an additional approval before issuance of the DB2016 Kenya building permit and by increasing the costs for both water and sewerage connections Gabon made dealing with construction permits more DB2016 Gabon complicated by increasing the time required for obtaining a building permit. The Gambia made paying taxes easier for companies by introducing a VAT system that is less complicated than the DB2016 Gambia, The previous sales tax system—and made paying taxes less costly by reducing the corporate income tax rate. Gabon made paying taxes more costly for companies by DB2016 Gabon reducing the depreciation rates for some types of fixed assets. Liberia made paying taxes more complicated for companies DB2016 Liberia by introducing a minimum corporate income tax. Madagascar strengthened minority investor protections by requiring that directors with a conflict of interest fully disclose DB2016 Madagascar the nature of their interest to the board of directors. Kenya made property transfers faster by improving electronic DB2016 Kenya document management at the land registry and introducing a unified form for registration. DB2016 Guinea-Bissau Guinea-Bissau made transferring property easier by lowering Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 254 DB year Economy Reform the property registration tax. Gabon made transferring property less costly by lowering the DB2016 Gabon property registration tax. Madagascar made transferring property less costly by DB2016 Madagascar lowering the property transfer tax. Madagascar made starting a business more difficult by DB2016 Madagascar requiring a bank-certified check to pay the tax authority. Gabon made starting a business easier by reducing the paid- DB2016 Gabon in minimum capital requirement. Kenya made starting a business easier by reducing the time it DB2016 Kenya takes to assess and pay stamp duty. Madagascar reduced the time for border compliance for both exporting and importing by upgrading port infrastructure— DB2016 Madagascar and also reduced the time for documentary compliance for importing. Mali reduced the time for documentary compliance for both DB2016 Mali exporting and importing by introducing an electronic data interchange system. Ghana reduced the documentary and border compliance time for importing by developing electronic channels for DB2016 Ghana submitting and collecting the final classification and valuation report. Kenya improved access to credit information by passing DB2016 Kenya legislation that allows the sharing of positive information and by expanding borrower coverage. Mali improved its credit information system by introducing regulations that govern the licensing and functioning of DB2016 Mali credit bureaus in the member states of the West African Economic and Monetary Union (UEMOA). Liberia improved access to credit by adopting new laws on DB2016 Liberia secured transactions that establish a modern, unified and notice-based collateral registry. DB2016 Lesotho Lesotho improved access to credit information by Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 255 DB year Economy Reform establishing its first credit bureau. Madagascar improved access to credit by broadening the range of assets that can be used as collateral (including future DB2016 Madagascar assets), by allowing a general description of assets granted as collateral and by allowing a general description of debts and obligations. The Comoros improved access to credit information by DB2016 Comoros establishing a new credit registry. Angola made paying taxes less costly for companies by DB2016 Angola reducing the corporate income tax rate. Angola made starting a business easier by improving DB2016 Angola registration procedures and reducing the fees to register a company. The utility in Botswana made getting electricity easier by DB2016 Botswana enforcing service delivery timelines for new connections and improving the stock of materials for connection works. Benin made dealing with construction permits less time- DB2016 Benin consuming by establishing a one-stop shop and by reducing the number of signatories required on building permits. Benin made starting a business less costly by reducing the DB2016 Benin fees for filing company documents at the one-stop shop. Burkina Faso made starting a business easier by reducing the DB2016 Burkina Faso minimum capital requirement. Benin made trading across borders easier by further developing its electronic single-window system, which DB2016 Benin reduced the time for border compliance for both exporting and importing. The Democratic Republic of Congo made dealing with DB2016 Congo, Dem. Rep. construction permits less expensive by halving the cost to obtain a building permit. Côte d’Ivoire made enforcing contracts easier by introducing DB2016 Côte d'Ivoire new provisions on voluntary mediation. DB2016 Congo, Dem. Rep. The Democratic Republic of Congo made paying taxes more complicated for companies by introducing a new social Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 256 DB year Economy Reform security contribution paid by employers, though it subsequently reduced the rate of the contribution. The Republic of Congo made transferring property less costly DB2016 Congo, Rep. by lowering the property transfer tax rate. Côte d’Ivoire made transferring property less costly by DB2016 Côte d'Ivoire lowering the property transfer tax rate. Chad made transferring property less costly by lowering the DB2016 Chad property transfer tax. Cabo Verde made transferring property less costly by DB2016 Cabo Verde lowering the property registration tax. The Democratic Republic of Congo made starting a business DB2016 Congo, Dem. Rep. easier by simplifying registration procedures and reducing the minimum capital requirement. The Comoros made starting a business easier by reducing the DB2016 Comoros minimum capital requirement. Ethiopia has made starting a business easier by creating clear DB2016 Ethiopia guidance on trade name approvals. Côte d’Ivoire made trading across borders easier by implementing a single-window platform for importing, which DB2016 Côte d'Ivoire reduced the time required for documentary compliance. The Democratic Republic of Congo made trading across DB2016 Congo, Dem. Rep. borders more difficult by increasing the port handling time and cost for exporting and importing. In the Democratic Republic of Congo the utility in Kinshasa made getting electricity easier by reducing the number of DB2015 Congo, Dem. Rep. approvals required for new connections and reducing the burden of the security deposit. The Democratic Republic of Congo made dealing with DB2015 Congo, Dem. Rep. construction permits more costly by increasing the building permit fee. The Democratic Republic of Congo made paying taxes easier DB2015 Congo, Dem. Rep. for companies by simplifying corporate income tax returns and abolishing the minimum tax payable depending on a company’s size. On the other hand, it increased the rate for Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 257 DB year Economy Reform the minimum lump-sum tax applied to annual revenue. The Republic of Congo made paying taxes easier for companies by reducing the corporate income tax rate and by DB2015 Congo, Rep. abolishing the tax on the rental value of business premises and the tax on company-owned cars. Chad strengthened minority investor protections by introducing greater requirements for disclosure of related- party transactions to the board of directors and by making it DB2015 Chad possible for shareholders to inspect the documents pertaining to related-party transactions and to appoint auditors to conduct an inspection of such transactions. The Central African Republic strengthened minority investor protections by introducing greater requirements for disclosure of related-party transactions to the board of DB2015 Central African Republic directors and by making it possible for shareholders to inspect the documents pertaining to related-party transactions and to appoint auditors to conduct an inspection of such transactions. Cameroon strengthened minority investor protections by introducing greater requirements for disclosure of related- party transactions to the board of directors and by making it DB2015 Cameroon possible for shareholders to inspect the documents pertaining to related-party transactions and to appoint auditors to conduct an inspection of such transactions. The Republic of Congo strengthened minority investor protections by introducing greater requirements for disclosure of related-party transactions to the board of DB2015 Congo, Rep. directors and by making it possible for shareholders to inspect the documents pertaining to related-party transactions and to appoint auditors to conduct an inspection of such transactions. Côte d’Ivoire strengthened minority investor protections by introducing greater requirements for disclosure of related- party transactions to the board of directors and by making it DB2015 Côte d'Ivoire possible for shareholders to inspect the documents pertaining to related-party transactions and to appoint auditors to conduct an inspection of such transactions. The Democratic Republic of Congo strengthened minority DB2015 Congo, Dem. Rep. investor protections by introducing greater requirements for disclosure of related-party transactions to the board of Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 258 DB year Economy Reform directors and by making it possible for shareholders to inspect the documents pertaining to related-party transactions and to appoint auditors to conduct an inspection of such transactions. The Comoros strengthened minority investor protections by introducing greater requirements for disclosure of related- party transactions to the board of directors and by making it DB2015 Comoros possible for shareholders to inspect the documents pertaining to related-party transactions and to appoint auditors to conduct an inspection of such transactions. Equatorial Guinea strengthened minority investor protections by introducing greater requirements for disclosure of related- party transactions to the board of directors and by making it DB2015 Equatorial Guinea possible for shareholders to inspect the documents pertaining to related-party transactions and to appoint auditors to conduct an inspection of such transactions. Côte d’Ivoire made transferring property easier by digitizing DB2015 Côte d'Ivoire its land registry system and lowering the property registration tax. Côte d’Ivoire made starting a business easier by reducing the minimum capital requirement, lowering registration fees and DB2015 Côte d'Ivoire enabling the one-stop shop to publish notices of incorporation. The Democratic Republic of Congo made starting a business DB2015 Congo, Dem. Rep. easier by creating a one-stop shop. DB2015 Cabo Verde Cabo Verde introduced a minimum wage. The Central African Republic made trading across borders DB2015 Central African Republic more difficult by increasing border checks and security controls at the border post with Cameroon. Côte d’Ivoire made trading across borders easier by simplifying the processes for producing the inspection report DB2015 Côte d'Ivoire and by reducing port and terminal handling charges at the port of Abidjan. Benin made enforcing contracts easier by creating a DB2015 Benin commercial section within its court of first instance. DB2015 Burkina Faso Burkina Faso strengthened minority investor protections by introducing greater requirements for disclosure of related- Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 259 DB year Economy Reform party transactions to the board of directors and by making it possible for shareholders to inspect the documents pertaining to related-party transactions and to appoint auditors to conduct an inspection of such transactions. Benin strengthened minority investor protections by introducing greater requirements for disclosure of related- party transactions to the board of directors and by making it DB2015 Benin possible for shareholders to inspect the documents pertaining to related-party transactions and to appoint auditors to conduct an inspection of such transactions. Benin made starting a business easier by reducing the DB2015 Benin minimum capital requirement and the fees to be paid at the one-stop shop. Benin made trading across borders easier by reducing the DB2015 Benin number of documents needed for imports. The Democratic Republic of Congo improved access to credit DB2015 Congo, Dem. Rep. information by establishing a credit registry. Côte d’Ivoire improved its credit information system by DB2015 Côte d'Ivoire introducing regulations that govern the licensing and operation of credit bureaus. Cameroon improved its credit information system by passing DB2015 Cameroon regulations that provide for the establishment and operation of a credit registry database. Cabo Verde improved its credit information system by DB2015 Cabo Verde adopting a new law providing for the establishment of credit bureaus. Mauritania improved its credit information system by DB2015 Mauritania lowering the minimum threshold for loans to be included in the registry’s database. Kenya improved its credit information system by passing legislation that allows the sharing of both positive and DB2015 Kenya negative credit information and establishes guidelines for the treatment of historical data. Malawi reduced the time required to get electricity by DB2015 Malawi engaging subcontractors to carry out external connection works. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 260 DB year Economy Reform Madagascar made dealing with construction permits easier DB2015 Madagascar by reducing the time needed to obtain a building permit. Mali made dealing with construction permits easier by DB2015 Mali reducing the time needed to obtain a geotechnical study. Kenya made dealing with construction permits more costly by DB2015 Kenya increasing the building permit fees. Ghana made dealing with construction permits less time- DB2015 Ghana consuming by streamlining the process to obtain a building permit. Kenya made paying taxes more costly for companies by DB2015 Kenya increasing employers’ social security contribution rate. Gabon made paying taxes easier for companies by DB2015 Gabon introducing an electronic system for filing and paying VAT. Mali strengthened minority investor protections by introducing greater requirements for disclosure of related- party transactions to the board of directors and by making it DB2015 Mali possible for shareholders to inspect the documents pertaining to related-party transactions and to appoint auditors to conduct an inspection of such transactions. Gabon strengthened minority investor protections by introducing greater requirements for disclosure of related- party transactions to the board of directors and by making it DB2015 Gabon possible for shareholders to inspect the documents pertaining to related-party transactions and to appoint auditors to conduct an inspection of such transactions. The Gambia strengthened minority investor protections by clarifying the duties of directors and providing new venues DB2015 Gambia, The and remedies for minority shareholders seeking redress for oppressive conduct. Guinea-Bissau strengthened minority investor protections by introducing greater requirements for disclosure of related- party transactions to the board of directors and by making it DB2015 Guinea-Bissau possible for shareholders to inspect the documents pertaining to related-party transactions and to appoint auditors to conduct an inspection of such transactions. Gabon made transferring property more costly by increasing DB2015 Gabon the property registration tax rate. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 261 DB year Economy Reform Malawi made starting a business easier by streamlining company name search and registration and by eliminating DB2015 Malawi the requirement for inspection of company premises before issuance of a business license. Mauritania made starting a business easier by creating a one- DB2015 Mauritania stop shop and eliminating the publication requirement and the fee to obtain a tax identification number. The Gambia made starting a business easier by eliminating DB2015 Gambia, The the requirement to pay stamp duty. Ghana made trading across borders easier by upgrading DB2015 Ghana infrastructure at the port of Tema. In Rwanda the electricity company made getting electricity DB2015 Rwanda less costly by eliminating several fees. Sierra Leone made getting electricity easier by eliminating the need for customers to submit an application letter inquiring DB2015 Sierra Leone about a new connection before submitting an application— and made the process faster by improving staffing at the utility. Senegal made dealing with construction permits less time- DB2015 Senegal consuming by reducing the time for processing building permit applications. Rwanda made dealing with construction permits easier by DB2015 Rwanda eliminating the fee for obtaining a freehold title and by streamlining the process for obtaining an occupancy permit. Seychelles made enforcing contracts easier by establishing a commercial court, implementing and refining its case DB2015 Seychelles management system, introducing court-annexed mediation, and addressing scheduling conflicts within the courts. South Africa made enforcing contracts easier by amending DB2015 South Africa the monetary jurisdiction of its lower courts and introducing voluntary mediation. The Seychelles made resolving insolvency easier by introducing a reorganization procedure, provisions on the DB2015 Seychelles avoidance of undervalued transactions and the possibility to request post-commencement financing during the reorganization. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 262 DB year Economy Reform Uganda made resolving insolvency easier by consolidating all provisions related to corporate insolvency in one law, establishing provisions on the administration of companies DB2015 Uganda (reorganization), clarifying standards on the professional qualifications of insolvency practitioners and introducing provisions allowing the avoidance of undervalued transactions. Mozambique made resolving insolvency easier by introducing a court-supervised reorganization procedure and a DB2015 Mozambique mechanism for prepackaged reorganizations, by clarifying rules on the appointment and qualifications of insolvency administrators and by strengthening creditors’ rights. Namibia made paying taxes more complicated for companies DB2015 Namibia by introducing a new vocational education and training levy. Swaziland made paying taxes less costly for companies by DB2015 Swaziland reducing the corporate income tax rate. Tanzania made paying taxes more complicated for companies by introducing an excise tax on money transfers. On the other DB2015 Tanzania hand, it made paying taxes less costly by reducing the rate of the skill and development levy. Togo made paying taxes less costly for companies by DB2015 Togo reducing the payroll tax rate. The Seychelles made paying taxes easier for companies by reducing the business tax rate applicable to income above 1 million Seychelles rupees ($77,700) and by introducing a DB2015 Seychelles simplified new tax return allowing joint filing and payment of the business tax, VAT and corporate social responsibility tax. On the other hand, it increased employers’ pension fund contribution rate. Sierra Leone made paying taxes more complicated for DB2015 Sierra Leone companies by introducing a capital gains tax. Senegal made paying taxes easier for companies by DB2015 Senegal abolishing the vehicle tax and making it possible to download the declaration forms for VAT online. Zambia made paying taxes easier for companies by DB2015 Zambia abolishing the medical levy and by introducing an online system for filing corporate income tax, VAT and some labor taxes. At the same time, it also increased the property transfer Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 263 DB year Economy Reform tax. Senegal strengthened minority investor protections by introducing greater requirements for disclosure of related- party transactions to the board of directors; by making it possible for shareholders to inspect the documents DB2015 Senegal pertaining to related-party transactions and to appoint auditors to conduct an inspection of such transactions; and by making it possible for shareholder plaintiffs to request from the other party, and from witnesses, documents relevant to the subject matter of the claim during the trial. Togo strengthened minority investor protections by introducing greater requirements for disclosure of related- party transactions to the board of directors and by making it DB2015 Togo possible for shareholders to inspect the documents pertaining to related-party transactions and to appoint auditors to conduct an inspection of such transactions. Niger strengthened minority investor protections by introducing greater requirements for disclosure of related- party transactions to the board of directors and by making it DB2015 Niger possible for shareholders to inspect the documents pertaining to related-party transactions and to appoint auditors to conduct an inspection of such transactions. Mozambique made registering property easier by DB2015 Mozambique streamlining procedures at the land registry and municipality. Togo made transferring property easier by lowering the DB2015 Togo property registration tax rate. Senegal made it easier to transfer property by replacing the DB2015 Senegal authorization from the tax authority with a notification and setting up a single step at the land registry. Sierra Leone made registering property easier by introducing DB2015 Sierra Leone a fast-track procedure. Zambia made transferring property more difficult by DB2015 Zambia increasing the property transfer tax rate. Senegal made starting a business easier by reducing the DB2015 Senegal minimum capital requirement. DB2015 São Tomé and Príncipe São Tomé and Príncipe made starting a business easier by eliminating the minimum capital requirement for business Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 264 DB year Economy Reform entities with no need to obtain a commercial license. Togo made starting a business easier by enabling the one- DB2015 Togo stop shop to publish notices of incorporation and eliminating the requirement to obtain an economic operator card. Swaziland made starting a business easier by shortening the DB2015 Swaziland notice and objection period for obtaining a new trade license. Tanzania made starting a business more difficult by DB2015 Tanzania increasing registration fees. Rwanda made starting a business more difficult by requiring DB2015 Rwanda companies to buy an electronic billing machine from a certified supplier. Tanzania made trading across borders easier by upgrading DB2015 Tanzania infrastructure at the port of Dar es Salaam. Uganda made trading across borders easier by implementing DB2015 Uganda the ASYCUDA World electronic system for the submission of export and import documents. Rwanda improved access to credit by establishing clear priority rules outside bankruptcy for secured creditors and DB2015 Rwanda establishing clear grounds for relief from a stay of enforcement actions by secured creditors during reorganization procedures. Sierra Leone improved its credit information system by DB2015 Sierra Leone beginning to distribute both positive and negative data and by increasing the system’s coverage rate. Senegal improved its credit information system by introducing regulations developed by the West African DB2015 Senegal Economic and Monetary Union that govern the licensing and operation of credit bureaus. South Africa made access to credit information more difficult by introducing regulations requiring credit bureaus to remove negative credit information from their databases, such as DB2015 South Africa adverse information on consumer behavior or enforcement action accumulated on a consumer’s record before April 1, 2014. DB2015 Tanzania Tanzania improved access to credit information by creating Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 265 DB year Economy Reform credit bureaus. In Zambia, the credit bureau improved access to credit DB2015 Zambia information by starting to exchange credit information with retailers and utilities. Guinea strengthened minority investor protections by introducing greater requirements for disclosure of related- party transactions to the board of directors and by making it DB2015 Guinea possible for shareholders to inspect the documents pertaining to related-party transactions and to appoint auditors to conduct an inspection of such transactions. Guinea made registering property easier by reorganizing the DB2015 Guinea records at the land registry and reducing the notary fees. Mauritius made enforcing contracts easier by introducing an DB2015 Mauritius electronic filing system for court users. Mauritius made starting a business easier by reducing trade DB2015 Mauritius license fees. Mauritius reduced the maximum duration of fixed-term DB2015 Mauritius contracts. Burundi made getting electricity easier by eliminating the electricity utility’s monopoly on the sale of materials needed DB2014 Burundi for new connections and by dropping the processing fee for new connections. Burundi made dealing with construction permits easier by DB2014 Burundi establishing a one-stop shop for obtaining building permits and utility connections. Burundi made paying taxes less costly for companies by DB2014 Burundi reducing corporate income tax rate. Burundi made transferring property easier by creating a one- DB2014 Burundi stop shop for property registration. Burundi made starting a business easier by allowing registration with the Ministry of Labor at the one-stop shop DB2014 Burundi and by speeding up the process of obtaining the registration certificate. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 266 DB year Economy Reform Burundi made trading across borders easier by eliminating DB2014 Burundi the requirement for a preshipment inspection clean report of findings. Mauritius improved access to credit information by DB2014 Mauritius expanding the scope of credit information and increasing the coverage of the historical data distributed from 2 years to 3. Mauritius made enforcing contracts easier by liberalizing the profession of court ushers, including by allowing registered DB2014 Mauritius ushers to serve as bailiffs in carrying out enforcement proceedings. Mauritius made resolving insolvency easier by introducing guidelines for out-of-court restructuring and standardizing DB2014 Mauritius the process of registration, suspension and removal of insolvency practitioners. South Sudan made paying taxes more costly for companies DB2014 South Sudan by increasing the corporate income tax rate. Guinea made transferring property easier by reducing the DB2014 Guinea property transfer tax. Guinea made starting a business easier by enabling the one- DB2014 Guinea stop shop to publish incorporation notices and by reducing the notary fees. Guinea made trading across borders easier by improving port DB2014 Guinea management systems. Tanzania improved its credit information system through new regulations that provide for the licensing of credit reference DB2014 Tanzania bureaus and outline the functions of the credit reference data bank. Rwanda strengthened its secured transactions system by providing more flexibility on the types of debts and DB2014 Rwanda obligations that can be secured through a collateral agreement. Togo made dealing with construction permits easier by DB2014 Togo improving internal operations at the City Hall of Lomé. Mozambique made dealing with construction permits easier DB2014 Mozambique by improving internal processes at the Department of Construction and Urbanization—though it also increased the Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 267 DB year Economy Reform fees for building permits and occupancy permits. Rwanda made dealing with construction permits easier and less costly by reducing the building permit fees, DB2014 Rwanda implementing an electronic platform for building permit applications and streamlining procedures. Togo made enforcing contracts easier by creating specialized DB2014 Togo commercial divisions within the court of first instance. Tanzania made resolving insolvency easier through new rules clearly specifying the professional requirements and DB2014 Tanzania remuneration for insolvency practitioners, promoting reorganization proceedings and streamlining insolvency proceedings. Rwanda made resolving insolvency easier through a new law clarifying the standards for beginning insolvency proceedings; preventing the separation of the debtor’s assets during DB2014 Rwanda reorganization proceedings; setting clear time limits for the submission of a reorganization plan; and implementing an automatic stay of creditors’ enforcement actions. Rwanda made paying taxes easier and less costly for companies by rolling out its electronic filing system to the DB2014 Rwanda majority of businesses and by reducing the property tax rate and business trading license fee. Mauritania made paying taxes more costly for companies by DB2014 Mauritania introducing a new health insurance contribution for employers that is levied on gross salaries. Togo made paying taxes more costly for companies by increasing corporate income tax rate and employers' social DB2014 Togo security contribution rate and by introducing a new tax on corporate cars. At the same time, Togo reduced the payroll tax rate. South Africa made paying taxes easier for companies by DB2014 South Africa replacing the secondary tax on companies with a dividend tax borne by shareholders. Senegal made paying taxes more costly by increasing the corporate income tax rate. At the same time, Senegal DB2014 Senegal facilitated tax payments by making tax forms available online and creating the Center for Medium Enterprises. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 268 DB year Economy Reform The Seychelles made paying taxes more complicated for DB2014 Seychelles companies by introducing a value added tax. Rwanda strengthened investor protections through a new law DB2014 Rwanda allowing plaintiffs to cross-examine defendants and witnesses with prior approval of the questions by the court. Rwanda made transferring property easier by eliminating the requirement to obtain a tax clearance certificate and by DB2014 Rwanda implementing the web-based Land Administration Information System for processing land transactions. Niger made transferring property easier by reducing the DB2014 Niger registration fees. Namibia made transferring property more expensive by DB2014 Namibia increasing the transfer and stamp duties. Uganda made transferring property easier by eliminating the DB2014 Uganda need to have instruments of land transfer physically embossed to certify payment of the stamp duty. Senegal made transferring property easier by reducing the DB2014 Senegal property transfer tax. Zambia made starting a business easier by raising the DB2014 Zambia threshold at which value added tax registration is required. Swaziland made starting a business easier by shortening the DB2014 Swaziland administrative processing times for registering a new business and obtaining a trading license. Togo made starting a business easier by reducing the time DB2014 Togo required to register at the one-stop shop and by reducing registration costs. Niger made starting a business easier by replacing the requirement for a copy of the founders’ criminal records with DB2014 Niger one for a sworn declaration at the time of company registration. Rwanda made starting a business easier by reducing the time DB2014 Rwanda required to obtain a registration certificate. Niger increased the maximum cumulative duration of fixed- DB2014 Niger term contracts. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 269 DB year Economy Reform Togo made trading across borders more difficult by granting DB2014 Togo monopoly control of all port activities at the port of Lomé to a private company. Swaziland made trading across borders easier by streamlining DB2014 Swaziland the process for obtaining a certificate of origin. Mozambique made trading across borders easier by DB2014 Mozambique implementing an electronic single-window system. Mauritania made trading across borders easier by introducing DB2014 Mauritania a new riskbased inspection system with scanners. Rwanda made trading across borders easier by introducing an DB2014 Rwanda electronic single-window system at the border. Gabon made dealing with construction permits easier by reducing the time required to obtain a building permit and by DB2014 Gabon eliminating the requirement for an on-site inspection before construction starts. Gabon made paying taxes less costly for companies by DB2014 Gabon reducing the corporate income tax rate. The Gambia made paying taxes easier for companies by DB2014 Gambia, The replacing the sales tax with a value added tax. Madagascar made paying taxes easier and less costly for companies by training taxpayers in the use of the online DB2014 Madagascar system for value added tax declarations and by reducing the corporate income tax rate. Guinea-Bissau made transferring property easier by DB2014 Guinea-Bissau increasing the number of notaries dealing with property transactions. Lesotho made transferring property easier by streamlining DB2014 Lesotho procedures and increasing administrative efficiency. Liberia made transferring property easier by digitizing the DB2014 Liberia records at the land registry. Malawi made transferring property easier by reducing the DB2014 Malawi stamp duty. DB2014 Madagascar Madagascar made starting a business more difficult by increasing the cost to register with the National Center for Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 270 DB year Economy Reform Statistics. Liberia made starting a business easier by eliminating the DB2014 Liberia business trade license fees. Mali made starting a business more difficult by ceasing to DB2014 Mali regularly publish the incorporation notices of new companies on the official website of the one-stop shop. Gabon made starting a business easier by replacing the DB2014 Gabon requirement for a copy of the founders’ criminal records with one for a sworn declaration. Ghana made starting a business more difficult by requiring DB2014 Ghana entrepreneurs to obtain a tax identification number prior to company incorporation. Madagascar made trading across borders easier by rolling out DB2014 Madagascar an online platform linking trade operators with government agencies involved in the trade process and customs clearance. Botswana made dealing with construction permits easier by DB2014 Botswana eliminating the requirement for an environmental impact assessment for low-risk projects. Burkina Faso made paying taxes easier for companies by DB2014 Burkina Faso abolishing the separate capital gains tax on real estate properties. Benin made starting a business easier by creating a one-stop DB2014 Benin shop. Benin made trading across borders easier by improving port management systems, enhancing the infrastructure around DB2014 Benin the port and putting in place new rules for the transit of trucks. Cameroon made dealing with construction permits more complex by introducing notification and inspection requirements. At the same time, DB2014 Cameroon Cameroon made it easier by decentralizing the process for obtaining a building permit and by introducing strict time limits for processing the application and issuing the certificate of conformity. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 271 DB year Economy Reform Côte d’Ivoire reduced the time required for obtaining a DB2014 Côte d'Ivoire building permit by streamlining procedures at the onestop shop (Service du Guichet Unique du Foncier et de l’Habitat). Côte d’Ivoire made enforcing contracts easier by creating a DB2014 Côte d'Ivoire specialized commercial court. The Democratic Republic of Congo made resolving insolvency easier by adopting the OHADA Uniform Act Organizing Collective Proceedings for Wiping Off Debts. The law allows DB2014 Congo, Dem. Rep. an insolvent debtor to file for preventive settlement, legal redress or liquidation and sets out clear rules on the steps and procedures for each of the options available. The Democratic Republic of Congo made paying taxes more DB2014 Congo, Dem. Rep. costly for companies by increasing the employers' social security contribution rate. The Republic of Congo made paying taxes easier and less DB2014 Congo, Rep. costly for companies by merging several employment taxes into a single tax and lowering the tax rate on rental value. Côte d'Ivoire made paying taxes more costly for companies by increasing the employers’contribution rate for social DB2014 Côte d'Ivoire security related to retirement, increasing the rate for the special tax on equipment and eliminating several kinds of tax relief for businesses. The Democratic Republic of Congo strengthened investor protections by adopting the OHADA Uniform Act on Commercial Companies and Economic Interest Groups, which DB2014 Congo, Dem. Rep. introduces additional approval and disclosure requirements for related-party transactions and makes it possible to sue directors when such transactions harm the company. Côte d’Ivoire made transferring property easier by DB2014 Côte d'Ivoire streamlining procedures and reducing the property transfer tax. Chad made transferring property easier by lowering the DB2014 Chad property transfer tax. Cape Verde made property transfers faster by digitizing its DB2014 Cabo Verde land registry. Cape Verde made starting a business easier by reducing the DB2014 Cabo Verde minimum capital requirement. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 272 DB year Economy Reform The Comoros made starting a business easier by eliminating DB2014 Comoros the requirement to deposit the minimum capital in a bank before incorporation. Côte d’Ivoire made starting a business easier by creating a one-stop shop, reducing the notary fees and replacing the DB2014 Côte d'Ivoire requirement for a copy of the founders’ criminal records with one for a sworn declaration at the time of company registration. The Democratic Republic of Congo made starting a business more complicated by increasing the minimum capital requirement. At the same time, it made the process easier by DB2014 Congo, Dem. Rep. reducing the time and by eliminating the requirement to obtain a certificate confirming the location of the new company’s headquarters. The Republic of Congo made starting a business easier by DB2014 Congo, Rep. reducing the registration costs and eliminating the merchant card. The Republic of Congo made trading across borders easier by DB2014 Congo, Rep. implementing prearrival processing of ship manifests and making improvements in customs administration. Chad made trading across borders more difficult by DB2014 Chad introducing a new export and import document. The Central African Republic made trading across borders DB2014 Central African Republic easier by rehabilitating the key transit road at the border with Cameroon. The Democratic Republic of Congo strengthened its secured transactions system by adopting the OHADA (Organization for the Harmonization of Business Law in Africa) Uniform Act on Secured Transactions. The new law broadens the range of DB2014 Congo, Dem. Rep. assets that can be used as collateral (including future assets) and the range of obligations that can be secured, extends security interests to the proceeds of the original asset and introduces the possibility of out-of-court enforcement. Angola increased documentation requirements for cross- DB2014 Angola border trade by introducing a mandatory registration for all traders and a new license for export and import transactions. DB2013 Angola Angola made getting electricity easier by eliminating the requirement for customers applying for an electricity Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 273 DB year Economy Reform connection to obtain authorizations from the 2 utility companies. Benin made starting a business easier by appointing a DB2013 Benin representative of the commercial registry at the one-stop shop and reducing some fees. Benin reduced the time required to obtain a construction DB2013 Benin permit by speeding up the processing of applications. Botswana made paying taxes more costly for companies by DB2013 Botswana increasing the profit tax rate. In Botswana exporting and importing became faster thanks to the introduction of a scanner by the country’s customs DB2013 Botswana authority and an upgrade of South Africa’s customs declaration system, both at the Kopfontein–Tlokweng border post. Benin reduced the time required to trade across borders by implementing an electronic single-window system integrating DB2013 Benin customs, control agencies, port authorities and other service providers at the Cotonou port. Chad made starting a business easier by setting up a one- DB2013 Chad stop shop. The Comoros made starting a business easier and less costly by replacing the requirement for a copy of the founders’ DB2013 Comoros criminal records with one for a sworn declaration at the time of the company’s registration and by reducing the fees to incorporate a company. The Democratic Republic of Congo made starting a business DB2013 Congo, Dem. Rep. easier by appointing additional public notaries. The Republic of Congo made starting a business easier by DB2013 Congo, Rep. eliminating or reducing several administrative costs associated with incorporation. The Central African Republic made obtaining a construction DB2013 Central African Republic permit more costly. The Republic of Congo made dealing with construction DB2013 Congo, Rep. permits less expensive by reducing the cost of registering a new building at the land registry. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 274 DB year Economy Reform The Comoros made it easier to transfer property by reducing DB2013 Comoros the property transfer tax. Benin made enforcing contracts easier by introducing a new DB2013 Benin code of civil, administrative and social procedures. Cameroon made enforcing contracts easier by creating DB2013 Cameroon specialized commercial divisions within its courts of first instance. Malawi made dealing with construction permits more DB2013 Malawi expensive by increasing the cost to obtain the plan approval and to register the property. Lesotho made starting a business easier by creating a one- stop shop for company incorporation and by eliminating the DB2013 Lesotho requirements for paid-in minimum capital and for notarization of the articles of association. Madagascar made starting a business easier by allowing the DB2013 Madagascar one-stop shop to deal with the publication of the notice of incorporation. Ethiopia improved access to credit information by establishing an online platform for sharing such information DB2013 Ethiopia and by guaranteeing borrowers’ right to inspect their personal data. Lesotho strengthened investor protections by increasing the disclosure requirements for related-party transactions and DB2013 Lesotho improving the liability regime for company directors in cases of abusive related-party transactions. Liberia made enforcing contracts easier by creating a DB2013 Liberia specialized commercial court. In Liberia obtaining an electricity connection became easier DB2013 Liberia thanks to the adoption of better procurement practices by the Liberia Electricity Corporation. Mali made paying taxes less costly for companies by reducing the corporate income tax rate—though it also introduced a DB2013 Mali new tax on land. At the same time, Mali simplified the processes of paying taxes by introducing a single form for joint filing and payment of several taxes. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 275 DB year Economy Reform Malawi introduced a mandatory pension contribution for DB2013 Malawi companies. Liberia made paying taxes easier for companies by reducing DB2013 Liberia the profit tax rate and abolishing the turnover tax. DB2013 Ethiopia Ethiopia introduced a social insurance contribution. Kenya made paying taxes faster for companies by enhancing DB2013 Kenya electronic filing systems. In Gabon registering property became more difficult because DB2013 Gabon of longer administrative delays at the land registry. Trading across borders in Malawi became easier thanks to DB2013 Malawi improvements in customs clearance procedures and transport links between the port of Beira in Mozambique and Blantyre. Ghana added to the time required to import by increasing its DB2013 Ghana scanning of imports and changing its customs clearance system. Togo made starting a business easier and less costly by reducing incorporation fees, improving the work flow at the one-stop shop for company registration and replacing the DB2013 Togo requirement for a copy of the founders’ criminal records with one for a sworn declaration at the time of the company’s registration. Tanzania made starting a business easier by eliminating the DB2013 Tanzania requirement for inspections by health, town and land officers as a prerequisite for a business license. Tanzania made dealing with construction permits more DB2013 Tanzania expensive by increasing the cost to obtain a building permit. São Tomé and Príncipe made obtaining a construction permit DB2013 São Tomé and Príncipe more expensive by increasing the fees. Uganda made transferring property more difficult by introducing a requirement for property purchasers to obtain an income tax certificate before registration, resulting in DB2013 Uganda delays at the Uganda Revenue Authority and the Ministry of Finance. At the same time, Uganda made it easier by digitizing records at the title registry, increasing efficiency at the assessor’s office and making it possible for more banks to Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 276 DB year Economy Reform accept the stamp duty payment. Sierra Leone made registering property easier by DB2013 Sierra Leone computerizing the Ministry of Lands, Country Planning and the Environment. Namibia made transferring property more difficult by DB2013 Namibia requiring conveyancers to obtain a building compliance certificate beforehand. Nigeria improved access to credit information by distributing DB2013 Nigeria credit information from retail companies. Sudan improved access to credit information by establishing DB2013 Sudan a private credit bureau. Seychelles improved access to credit information by adopting DB2013 Seychelles new regulations that provide for the establishment and operation of a credit registry database. Sierra Leone improved access to credit information by DB2013 Sierra Leone establishing a public credit registry at its central bank and guaranteeing borrowers’ right to inspect their personal data. Burundi reduced the time to trade across borders by enhancing its use of electronic data interchange systems, DB2013 Burundi introducing a more efficient system for monitoring goods going through transit countries and improving border coordination with neighboring transit countries. Zambia strengthened its insolvency process by introducing further qualification requirements for receivers and DB2013 Zambia liquidators and by establishing specific duties and remuneration rules for them. Uganda strengthened its insolvency process by clarifying rules on the creation of mortgages, establishing the duties of DB2013 Uganda mortgagors and mortgagees, defining priority rules, providing remedies for mortgagors and mortgagees and establishing the powers of receivers. Niger reduced the time to import by expanding and DB2013 Niger optimizing the use of an electronic data interchange system for customs clearance. DB2013 South Africa South Africa reduced the time and documents required to export and import through its ongoing customs Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 277 DB year Economy Reform modernization program. Tanzania made importing more difficult by introducing a DB2013 Tanzania requirement to obtain a certificate of conformity before the imported goods are shipped. Rwanda made enforcing contracts easier by implementing an DB2013 Rwanda electronic filing system for initial complaints. Togo increased the wage premium for weekly holiday work DB2013 Togo and the severance payment in cases of redundancy dismissal. Nigeria introduced a new compulsory labor contribution paid DB2013 Nigeria by the employer. DB2013 Swaziland Swaziland introduced value added tax. Mauritius made property transfers faster by implementing an DB2013 Mauritius electronic information management system at the Registrar- General’s Department. Mauritius improved access to credit information by starting to DB2013 Mauritius collect payment information from retailers and beginning to distribute both positive and negative information. Namibia made getting electricity easier by reducing the time DB2013 Namibia required to provide estimates and external connection works and by lowering the connection costs. Rwanda made getting electricity easier by reducing the cost DB2013 Rwanda of obtaining a new connection. Guinea made starting a business easier by setting up a one- stop shop for company incorporation and by replacing the DB2013 Guinea requirement for a copy of the founders’ criminal records with one for a sworn declaration at the time of the company’s registration Guinea made obtaining a building permit less expensive by DB2013 Guinea clarifying the method for calculating the cost. Burundi made starting a business easier by eliminating the requirements to have company documents notarized, to DB2013 Burundi publish information on new companies in a journal and to register new companies with the Ministry of Trade and Industry. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 278 DB year Economy Reform Guinea made getting electricity easier by simplifying the DB2013 Guinea process for connecting new customers to the distribution network. Burundi made obtaining a construction permit easier by DB2013 Burundi eliminating the requirement for a clearance from the Ministry of Health and reducing the cost of the geotechnical study. Burundi made property transfers faster by establishing a DB2013 Burundi statutory time limit for processing property transfer requests at the land registry. Burundi strengthened investor protections by introducing new requirements for the approval of transactions between interested parties, by requiring greater corporate disclosure DB2012 Burundi to the board of directors and in the annual report and by making it easier to sue directors in cases of prejudicial transactions between interested parties. Burundi made paying taxes easier for companies by reducing DB2012 Burundi the payment frequency for social security contributions from monthly to quarterly. Burundi made dealing with construction permits easier by DB2012 Burundi reducing the cost to obtain a geotechnical study. Access to credit in Guinea was improved through amendments to the OHADA Uniform Act on Secured Transactions that broaden the range of assets that can be DB2012 Guinea used as collateral (including future assets), extend the security interest to the proceeds of the original asset and introduce the possibility of out-of-court enforcement. Tanzania made trading across borders faster by implementing DB2012 Tanzania the Pre-Arrival Declaration (PAD) system and electronic submission of customs declaration. Senegal made trading across borders less costly by opening DB2012 Senegal the market for transport, which increased competition. São Tomé and Príncipe made trading across borders faster by DB2012 São Tomé and Príncipe adopting legislative, administrative and technological improvements. Sierra Leone made trading across borders faster by DB2012 Sierra Leone implementing the Automated System for Customs Data (ASYCUDA). Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 279 DB year Economy Reform The Seychelles made trading across borders faster by DB2012 Seychelles introducing electronic submission of customs documents. DB2012 Togo Togo reduced its corporate income tax rate. The Seychelles made paying taxes less costly for firms by DB2012 Seychelles eliminating the social security tax. Rwanda reduced the frequency of value added tax filings by DB2012 Rwanda companies from monthly to quarterly. In Rwanda the private credit bureau started to collect and distribute information from utility companies and also started DB2012 Rwanda to distribute more than 2 years of historical information, improving the credit information system. Access to credit in Niger was improved through amendments to the OHADA Uniform Act on Secured Transactions that broaden the range of assets that can be used as collateral DB2012 Niger (including future assets), extend the security interest to the proceeds of the original asset and introduce the possibility of out-of-court enforcement. Access to credit in Senegal was improved through amendments to the OHADA Uniform Act on Secured Transactions that broaden the range of assets that can be DB2012 Senegal used as collateral (including future assets), extend the security interest to the proceeds of the original asset and introduce the possibility of out-of-court enforcement. Sierra Leone improved its credit information system by DB2012 Sierra Leone enacting a new law providing for the creation of a public credit registry. Access to credit in Togo was improved through amendments to the OHADA Uniform Act on Secured Transactions that broaden the range of assets that can be used as collateral DB2012 Togo (including future assets), extend the security interest to the proceeds of the original asset and introduce the possibility of out-of-court enforcement. South Africa introduced a new reorganization process to DB2012 South Africa facilitate the rehabilitation of financially distressed companies. DB2012 Sierra Leone Sierra Leone established a fast-track commercial court in an effort to expedite commercial cases, including insolvency Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 280 DB year Economy Reform proceedings. Namibia adopted a new company law that established clear DB2012 Namibia procedures for liquidation. Mozambique made getting electricity more difficult by requiring authorization of a connection project by the DB2012 Mozambique Ministry of Energy and by adding an inspection of the completed external works. Senegal made enforcing contracts easier by launching DB2012 Senegal specialized commercial chambers in the court. The Seychelles expanded the jurisdiction of the lower court, DB2012 Seychelles increasing the time required to enforce contracts. Sierra Leone made enforcing contracts easier by launching a DB2012 Sierra Leone fast-track commercial court. Burundi amended its commercial code to establish DB2012 Burundi foreclosure procedures. Rwanda made transferring property more expensive by DB2012 Rwanda enforcing the checking of the capital gains tax. Namibia made transferring property more expensive for DB2012 Namibia companies. South Africa made transferring property less costly and more DB2012 South Africa efficient by reducing the transfer duty and introducing electronic filing. São Tomé and Príncipe made registering property less costly DB2012 São Tomé and Príncipe by lowering property transfer taxes. Swaziland made transferring property quicker by streamlining DB2012 Swaziland the process at the land registry. Uganda increased the efficiency of property transfers by DB2012 Uganda establishing performance standards and recruiting more officials at the land office. Zambia made registering property more costly by increasing DB2012 Zambia the property transfer tax rate. DB2012 São Tomé and Príncipe São Tomé and Príncipe made dealing with construction permits easier by reducing the time required to process Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 281 DB year Economy Reform building permit applications. Senegal made obtaining a building permit more expensive by DB2012 Senegal increasing the cost. Mauritania made dealing with construction permits easier by DB2012 Mauritania opening a one-stop shop. Uganda introduced changes that added time to the process of obtaining a business license, slowing business start-up. But DB2012 Uganda it simplified registration for a tax identification number and for value added tax by introducing an online system. South Africa made starting a business easier by implementing DB2012 South Africa its new company law, which simplified the incorporation documents. São Tomé and Príncipe made starting a business easier by establishing a one-stop shop, eliminating the requirement for DB2012 São Tomé and Príncipe an operating license for general commercial companies and simplifying publication requirements. Senegal made starting a business easier by replacing the requirement for a copy of the founders’ criminal records with DB2012 Senegal one for a sworn declaration at the time of the company’s registration. Rwanda made starting a business easier by reducing the DB2012 Rwanda business registration fees. The Gambia made trading across borders faster by DB2012 Gambia, The implementing the Automated System for Customs Data (ASYCUDA). Liberia made trading across borders faster by implementing DB2012 Liberia online submission of customs forms and enhancing risk- based inspections. The Gambia reduced the minimum turnover tax and DB2012 Gambia, The corporate income tax rates. Lesotho made enforcing contracts easier by launching a DB2012 Lesotho specialized commercial court. DB2012 Kenya Kenya introduced a case management system that will help increase the efficiency and cost-effectiveness of commercial Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 282 DB year Economy Reform dispute resolution. Malawi adopted new rules providing clear procedural DB2012 Malawi requirements and time frames for winding up a company. The Gambia made getting electricity faster by allowing DB2012 Gambia, The customers to choose private contractors to carry out the external connection works. In Ethiopia delays in providing new connections made getting DB2012 Ethiopia electricity more difficult. Access to credit in Gabon was improved through amendments to the OHADA Uniform Act on Secured Transactions that broaden the range of assets that can be DB2012 Gabon used as collateral (including future assets), extend the security interest to the proceeds of the original asset and introduce the possibility of out-of-court enforcement. Access to credit in Guinea-Bissau was improved through amendments to the OHADA Uniform Act on Secured Transactions that broaden the range of assets that can be DB2012 Guinea-Bissau used as collateral (including future assets), extend the security interest to the proceeds of the original asset and introduce the possibility of out-of-court enforcement. Access to credit in Mali was improved through amendments to the OHADA Uniform Act on Secured Transactions that broaden the range of assets that can be used as collateral DB2012 Mali (including future assets), extend the security interest to the proceeds of the original asset and introduce the possibility of out-of-court enforcement. Liberia strengthened its legal framework for secured transactions by adopting a new commercial code that DB2012 Liberia broadens the range of assets that can be used as collateral (including future assets) and extends the security interest to the proceeds of the original asset. Madagascar improved its credit information system by eliminating the minimum threshold for loans included in the DB2012 Madagascar database and making it mandatory for banks to share credit information with the credit bureau. Malawi improved its credit information system by passing a DB2012 Malawi new law allowing the creation of a private credit bureau. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 283 DB year Economy Reform The Democratic Republic of Congo reduced the DB2012 Congo, Dem. Rep. administrative costs of obtaining a construction permit. Malawi made property registration slower by no longer DB2012 Malawi sustaining last year’s time improvement in Compliance Certificate processing times at the Ministry of Lands. Malawi decreased the severance pay applicable in case of DB2012 Malawi redundancy dismissals of workers with 10 years of service. Cape Verde introduced qualification requirements for DB2012 Cabo Verde insolvency administrators and a shorter time frame for liquidation proceedings. Côte d’Ivoire eliminated a tax on firms, the contribution for DB2012 Côte d'Ivoire national reconstruction (contribution pour la reconstruction nationale). The Democratic Republic of Congo made paying taxes easier DB2012 Congo, Dem. Rep. for firms by replacing the sales tax with a value added tax. Burkina Faso made dealing with construction permits less DB2012 Burkina Faso costly by reducing the fees to obtain a fire safety study. The Republic of Congo made registering property more DB2012 Congo, Rep. expensive by reversing a previous law that reduced the registration fee. Cape Verde made registering property faster by DB2012 Cabo Verde implementing time limits for the notaries and the land registry. The Central African Republic halved the cost of registering DB2012 Central African Republic property. DB2012 Ghana Ghana increased the cost to start a business by 70%. Guinea-Bissau made starting a business easier by establishing a one-stop shop, eliminating the requirement for an DB2012 Guinea-Bissau operating license and simplifying the method for providing criminal records and publishing the registration notice. Madagascar eased the process of starting a business by eliminating the minimum capital requirement, but also made DB2012 Madagascar it more difficult by introducing the requirement of obtaining a tax identification number. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 284 DB year Economy Reform Liberia made starting a business easier by introducing a one- DB2012 Liberia stop shop. Mali made starting a business easier by adding to the services DB2012 Mali provided by the one-stop shop. Access to credit in Côte d’Ivoire was improved through amendments to the OHADA Uniform Act on Secured Transactions that broaden the range of assets that can be DB2012 Côte d'Ivoire used as collateral (including future assets), extend the security interest to the proceeds of the original asset and introduce the possibility of out-of-court enforcement. Access to credit in the Republic of Congo was improved through amendments to the OHADA Uniform Act on Secured Transactions that broaden the range of assets that can be DB2012 Congo, Rep. used as collateral (including future assets), extend the security interest to the proceeds of the original asset and introduce the possibility of out-of-court enforcement. Access to credit in Comoros was improved through amendments to the OHADA Uniform Act on Secured Transactions that broaden the range of assets that can be DB2012 Comoros used as collateral (including future assets), extend the security interest to the proceeds of the original asset and introduce the possibility of out-of-court enforcement. Cape Verde improved its credit information system by DB2012 Cabo Verde introducing a new online platform and by starting to provide 5 years of historical data. Access to credit in Cameroon was improved through amendments to the OHADA Uniform Act on Secured Transactions that broaden the range of assets that can be DB2012 Cameroon used as collateral (including future assets), extend the security interest to the proceeds of the original asset and introduce the possibility of out-of-court enforcement. Access to credit in Chad was improved through amendments to the OHADA Uniform Act on Secured Transactions that broaden the range of assets that can be used as collateral DB2012 Chad (including future assets), extend the security interest to the proceeds of the original asset and introduce the possibility of out-of-court enforcement. DB2012 Central African Republic Access to credit in the Central African Republic was improved through amendments to the OHADA Uniform Act on Secured Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 285 DB year Economy Reform Transactions that broaden the range of assets that can be used as collateral (including future assets), extend the security interest to the proceeds of the original asset and introduce the possibility of out-of-court enforcement. Access to credit in Equatorial Guinea was improved through amendments to the OHADA Uniform Act on Secured Transactions that broaden the range of assets that can be DB2012 Equatorial Guinea used as collateral (including future assets), extend the security interest to the proceeds of the original asset and introduce the possibility of out-of-court enforcement. Côte d’Ivoire made starting a business easier by reorganizing DB2012 Côte d'Ivoire the court clerk’s office where entrepreneurs file their company documents. The Democratic Republic of Congo made business start-up DB2012 Congo, Dem. Rep. faster by reducing the time required to complete company registration and obtain a national identification number. Comoros made the process of starting a business more DB2012 Comoros difficult by increasing the minimum capital requirement. The Central African Republic made starting a business easier by reducing business registration fees and by replacing the DB2012 Central African Republic requirement for a copy of the founders’ criminal records with one for a sworn declaration at the time of the company’s registration. Chad made starting a business easier by eliminating the requirement for a medical certificate and by replacing the DB2012 Chad requirement for a copy of the founders’ criminal records with one for a sworn declaration at the time of the company’s registration. Cameroon made starting a business easier by replacing the requirement for a copy of the founders’ criminal records with DB2012 Cameroon one for a sworn declaration at the time of the company’s registration, and by reducing publication fees. Access to credit in Benin was improved through amendments to the OHADA (Organization for the Harmonization of DB2012 Benin Business Law in Africa) Uniform Act on Secured Transactions that broaden the range of assets that can be used as collateral (including future assets), extend the security interest to the proceeds of the original asset and introduce the Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 286 DB year Economy Reform possibility of out-of-court enforcement. Access to credit in Burkina Faso was improved through amendments to the OHADA Uniform Act on Secured Transactions that broaden the range of assets that can be DB2012 Burkina Faso used as collateral (including future assets), extend the security interest to the proceeds of the original asset and introduce the possibility of out-of-court enforcement. Angola made transferring property less costly by reducing DB2012 Angola transfer taxes. Angola strengthened its credit information system by DB2012 Angola adopting new rules for credit bureaus and guaranteeing the right of borrowers to inspect their data. Burkina Faso made starting a business easier by replacing the requirement for a copy of the founders’ criminal records with DB2012 Burkina Faso one for a sworn declaration at the time of the company’s registration. Benin made starting a business easier by replacing the DB2012 Benin requirement for a copy of the founders’ criminal records with one for a sworn declaration at the time of the company’s Angola reduced the time for trading across borders by DB2011 Angola making investments in port infrastructure and administration. Burkina Faso reduced the statutory tax rate and the number DB2011 Burkina Faso of taxes for business and introduced simpler, uniform compliance procedures. Burkina Faso made dealing with construction permits easier DB2011 Burkina Faso by cutting the cost of the soil survey in half and the time to process a building permit application by a third. Benin created a new municipal commission to streamline DB2011 Benin construction permitting and set up an ad hoc commission to deal with the backlog in permit applications. Cape Verde made business start-up easier by eliminating the need for a municipal inspection before a business begins DB2011 Cabo Verde operations and computerizing the system for delivering the municipal license. DB2011 Cameroon Cameroon made starting a business easier by establishing a new one-stop shop and abolishing the requirement for Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 287 DB year Economy Reform verifying business premises and its corresponding fees. The Democratic Republic of Congo eased business start-up DB2011 Congo, Dem. Rep. by eliminating procedures, including the company seal. Burkina Faso made enforcing contracts easier by setting up a DB2011 Burkina Faso specialized commercial court and abolishing the fee to register judicial decisions. Burkina Faso reduced documentation requirements for DB2011 Burkina Faso importers and exporters, making it easier to trade. The Republic of Congo reduced its corporate income tax rate DB2011 Congo, Rep. from 38% to 36% in 2010. Côte d’Ivoire made paying taxes less costly for companies by DB2011 Côte d'Ivoire reducing the corporate income tax rate. Chad increased taxes on business through changes to its DB2011 Chad social security contribution rates. DB2011 Cabo Verde Cape Verde abolished the stamp duties on sales and checks. Cape Verde eased property registration by switching from DB2011 Cabo Verde fees based on a percentage of the property value to lower fixed rates. The Democratic Republic of Congo reduced by half the DB2011 Congo, Dem. Rep. property transfer tax to 3% of the property value. Côte d’Ivoire eased construction permitting by eliminating DB2011 Côte d'Ivoire the need to obtain a preliminary approval. Dealing with construction permits became easier in the Democratic Republic of Congo thanks to a reduction in the DB2011 Congo, Dem. Rep. cost of a building permit from 1% of the estimated construction cost to 0.6% and a time limit for issuing building permits. Kenya eased business start-up by reducing the time it takes to get the memorandum and articles of association stamped, DB2011 Kenya merging the tax and value added tax registration procedures and digitizing records at the registrar. Malawi eased property transfers by cutting the wait for DB2011 Malawi consents and registration of legal instruments by half. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 288 DB year Economy Reform Mali eased property transfers by reducing the property DB2011 Mali transfer tax for firms from 15% of the property value to 7%. Mali eased construction permitting by implementing a DB2011 Mali simplified environmental impact assessment for noncomplex commercial buildings. DB2011 Madagascar Madagascar continued to reduce corporate tax rates. Kenya increased the administrative burden of paying taxes by DB2011 Kenya requiring quarterly filing of payroll taxes. Mozambique eased business start-up by introducing a DB2011 Mozambique simplified licensing process. São Tomé and Principe made starting a business more DB2011 São Tomé and Príncipe difficult by introducing a minimum capital requirement for limited liability companies. Uganda made it more difficult to start a business by DB2011 Uganda increasing the trade licensing fees. Zambia eased business start-up by eliminating the minimum DB2011 Zambia capital requirement. Zimbabwe eased business start-up by reducing registration DB2011 Zimbabwe fees and speeding up the name search process and company and tax registration. Ghana strengthened access to credit by establishing a centralized collateral registry and by granting an operating DB2011 Ghana license to a private credit bureau that began operations in April of 2010. Guinea-Bissau established a specialized commercial court, DB2011 Guinea-Bissau speeding up the enforcement of contracts. Malawi simplified the enforcement of contracts by raising the DB2011 Malawi ceiling for commercial claims that can be brought to the magistrates court. Madagascar improved communication and coordination between customs and the terminal port operators through its DB2011 Madagascar single-window system (GASYNET), reducing both the time and the cost to export and import. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 289 DB year Economy Reform Mali eliminated redundant inspections of imported goods, DB2011 Mali reducing the time for trading across borders. Ethiopia made trading easier by addressing internal DB2011 Ethiopia bureaucratic inefficiencies. Kenya speeded up trade by implementing an electronic cargo tracking system and linking this system to the Kenya Revenue DB2011 Kenya Authority’s electronic data interchange system for customs clearance. Zimbabwe reduced the severance payment obligation DB2011 Zimbabwe applicable in case of redundancy dismissals. Rwanda made dealing with construction permits easier by passing new building regulations at the end of April 2010 and DB2011 Rwanda implementing new time limits for the issuance of various permits. Sierra Leone made dealing with construction permits easier DB2011 Sierra Leone by streamlining the issuance of location clearances and building permits. Uganda enhanced access to credit by establishing a new DB2011 Uganda private credit bureau. Rwanda enhanced access to credit by allowing borrowers the right to inspect their own credit report and mandating that DB2011 Rwanda loans of all sizes be reported to the central bank’s public credit registry. Swaziland strengthened investor protections by requiring greater corporate disclosure, higher standards of accountability for company directors and greater access to DB2011 Swaziland corporate information for minority investors. Swaziland reduced the time to import by implementing an electronic data interchange system for customs at its border posts. Zimbabwe reduced the corporate income tax rate from 30% to 25%, lowered the capital gains tax from 20% to 5% and DB2011 Zimbabwe simplified the payment of corporate income tax by allowing quarterly payment through commercial banks. DB2011 Niger Niger reduced its corporate income tax rate. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 290 DB year Economy Reform Sierra Leone replaced sales and service taxes with a goods DB2011 Sierra Leone and service tax. The Seychelles removed the tax-free threshold limit and DB2011 Seychelles lowered corporate income tax rates. São Tomé and Principe reduced the corporate income tax DB2011 São Tomé and Príncipe rate to a standard 25%. Uganda continues to improve the efficiency of its court DB2011 Uganda system, greatly reducing the time to file and serve a claim. Zambia improved contract enforcement by introducing an electronic case management system in the courts that DB2011 Zambia provides electronic referencing of cases, a database of laws, real-time court reporting and public access to court records. Sierra Leone lifted a moratorium on sales of privately owned DB2011 Sierra Leone properties. Zambia eased trade by implementing a one-stop border post with Zimbabwe, launching web-based submission of customs DB2011 Zambia declarations and introducing scanning machines at border posts. Rwanda reduced the number of trade documents required and enhanced its joint border management procedures with DB2011 Rwanda Uganda and other neighbors, leading to an improvement in the trade logistics environment. Swaziland reduced the import time of trading across borders DB2011 Swaziland by implementing an electronic data interchange system for customs at its border posts. DB2011 Guinea Guinea increased the cost of obtaining a building permit. DB2011 Mauritius Mauritius introduced a new corporate social responsibility tax. Mauritius speeded up the resolution of commercial disputes DB2011 Mauritius by recruiting more judges and adding more courtrooms. Burundi made paying taxes simpler by replacing the DB2011 Burundi transactions tax with a value added tax. Note: For information on reforms in earlier years (back to DB2005), see the Doing Business reports for these years, available at http://www.doingbusiness.org. Source: Doing Business database. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 291 PROTECTING MINORITY INVESTORS Protecting minority investors matters for the ability of WHAT THE PROTECTING MINORITY INVESTORS companies to raise the capital they need to grow, INDICATORS MEASURE innovate, diversify and compete. Effective regulations define related-party transactions precisely, promote clear and efficient disclosure requirements, require Extent of disclosure index (0–10) shareholder participation in major decisions of the Review and approval requirements for related-party company and set detailed standards of accountability transactions ; Disclosure requirements for related-party for company insiders. transactions What do the indicators cover? Extent of director liability index (0–10) Doing Business measures the protection of minority Ability of minority shareholders to sue and hold interested investors from conflicts of interest through one set of directors liable for prejudicial related-party transactions; indicators and shareholders’ rights in corporate Available legal remedies (damages, disgorgement of profits, governance through another. The ranking of economies fines, imprisonment, rescission of the transaction) on the strength of minority investor protections is determined by sorting their distance to frontier scores Ease of shareholder suits index (0–10) for protecting minority investors. These scores are the Access to internal corporate documents; Evidence simple average of the distance to frontier scores for the obtainable during trial and allocation of legal expenses extent of conflict of interest regulation index and the Extent of conflict of interest regulation index extent of shareholder governance index. To make the (0–10) data comparable across economies, a case study uses Simple average of the extent of disclosure, extent of director several assumptions about the business and the liability and ease of shareholder indices transaction. Extent of shareholder rights index (0-10) The business (Buyer): Shareholders’ rights and role in major corporate decisions  Is a publicly traded corporation listed on the economy’s most important stock exchange. If Extent of ownership and control index (0-10) the number of publicly traded companies listed Governance safeguards protecting shareholders from undue on that exchange is less than 10, or if there is board control and entrenchment no stock exchange in the economy, it is Extent of corporate transparency index (0-10) assumed that Buyer is a large private company with multiple shareholders. Corporate transparency on ownership stakes, compensation,  Has a board of directors and a chief executive audits and financial prospects officer (CEO) who may legally act on behalf of Extent of shareholder governance index (0– Buyer where permitted, even if this is not 10) specifically required by law. Simple average of the extent of shareholders rights, extent  Has a supervisory board (applicable to of ownership and control and extent of corporate economies with a two-tier board system) on transparency indices which 60% of the shareholder-elected Strength of investor protection index (0–10) members have been appointed by Mr. James, who is Buyer’s controlling shareholder and a Simple average of the extent of conflict of interest regulation and extent of shareholder governance indices member of Buyer’s board of directors.  Has not adopted any bylaws or articles of association that differ from default minimum  standards and does not follow any nonmandatory codes, principles, Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 292 recommendations or guidelines relating to corporate governance.  Is a manufacturing company with its own distribution network The transaction involves the following details:  Mr. James owns 60% of Buyer and elected two directors to Buyer’s five-member board.  Mr. James also owns 90% of Seller, a company that operates a chain of retail hardware stores. Seller recently closed a large number of its stores.  Mr. James proposes that Buyer purchase Seller’s unused fleet of trucks to expand Buyer’s distribution of its food products, a proposal to which Buyer agrees. The price is equal to 10% of Buyer’s assets and is higher than the market value.  The proposed transaction is part of the company’s ordinary course of business and is not outside the authority of the company.  Buyer enters into the transaction. All required approvals are obtained, and all required disclosures made (that is, the transaction is not fraudulent).  The transaction causes damages to Buyer. Shareholders sue Mr. James and the other parties that approved the transaction. . Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 293 PROTECTING MINORITY INVESTORS Where do the region’s economies stand today? How strong are investor protections against self-dealing protection of minority investors, a higher ranking does in economies in Sub-Saharan Africa (SSA)? The global indicate that an economy’s regulations offer stronger rankings of these economies on the strength of investor investor protections against self-dealing in the areas protection index suggest an answer (figure 7.1). While measured. the indicator does not measure all aspects related to the Figure 7.1 How economies in Sub-Saharan Africa (SSA) rank on the strength of investor protection index Source: Doing Business database. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 294 PROTECTING MINORITY INVESTORS The strength of minority investor protection index is the highlight the scores on the various minority investor average of the extent of conflict of interest regulation protection indices for Sub-Saharan Africa (SSA). index and the extent of shareholder governance index. Comparing the scores across the region and with The index ranges from 0 to 10, rounded to the nearest averages both for the region and for comparator regions decimal place, with higher values indicating stronger can provide useful insights. minority investor protections. Figures 7.2 and 7.3 Figure 7.2 How extensive are conflict of interest regulations? Extent of conflict of interest regulation index (0-10) Note: Higher values indicate stronger regulation of conflicts of interest. Source: Doing Business database. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 295 Figure 7.3 How extensive is shareholder governance? Extent of shareholder governance index (0-10) Note: Higher scores indicate stronger rights of shareholders in corporate governance. Source: Doing Business database. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 296 PROTECTING MINORITY INVESTORS What are the changes over time? Economies with the strongest protections of minority reforms to strengthen minority investor protections may investors from self-dealing require detailed disclosure move ahead on different fronts—such as through new or and define clear duties for directors. They also have well- amended company laws, securities regulations or functioning courts and up-to-date procedural rules that revisions to court procedures. What minority investor give minority shareholders the means to prove their case protection reforms has Doing Business recorded in Sub- and obtain a judgment within a reasonable time. So Saharan Africa (SSA) (table 7.1)? Table 7.1 How have economies in Sub-Saharan Africa (SSA) strengthened minority investor protections—or not? By Doing Business report year DB2011 to DB2017 DB year Economy Reform Angola adopted a new labor law that decreased the wage premium for overtime and night work and increased the wage premium for work on weekly holidays. The law also extended the maximum duration of fixed-term contracts and DB2017 Angola made fixed-term contracts able to be used for permanent tasks, reduced severance pay for redundancy dismissals of employees with five and ten years of continuous employment and increased severance pay for employees with one continuous year of service. Angola made starting a business easier by eliminating the DB2017 Angola paid-in minimum capital requirement. Angola made paying taxes easier and less costly by reducing the frequency of advance payments of corporate income tax and increasing the allowable deductions for bad debt DB2017 Angola provisions. At the same time, Angola made interest income tax a final tax that is not deductible for the calculation of corporate income tax. Botswana made dealing with construction permits easier by DB2017 Botswana getting rid of the requirement to submit a rates clearance certificate in order to obtain a building permit. Burkina Faso improved access to credit information by introducing regulations that govern the licensing and DB2017 Burkina Faso functioning of credit bureaus in West African Economic and Monetary Union (UEMOA) member states. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 297 DB year Economy Reform Burkina Faso made resolving insolvency easier by introducing a new conciliation procedure for companies in financial DB2017 Burkina Faso difficulties and a simplified preventive settlement procedure for small companies. Benin made resolving insolvency easier by introducing a new conciliation procedure for companies in financial difficulties DB2017 Benin and a simplified preventive settlement procedure for small companies. Benin made starting a business easier by eliminating the need DB2017 Benin to notarize company bylaws to activate a bank account after incorporation. Burkina Faso made starting a business less costly by reducing DB2017 Burkina Faso the paid-in minimum capital required to register a company. Cameroon made dealing with construction permits easier by reducing the time it takes to obtain the building permit and DB2017 Cameroon strengthen the Building Quality Control Index by increasing transparency. te d’Ivoire made dealing with construction permits more DB2017 Côte d'Ivoire transparent by making building regulations accessible online. The Democratic Republic of Congo made dealing with construction permits easier by improving building quality DB2017 Congo, Dem. Rep. control and reducing the time it takes to obtain the building permit. Côte d’Ivoire made enforcing contracts easier by introducing DB2017 Côte d'Ivoire a simplified fast-track procedure for small claims that allows for parties’ self-representation. The Democratic Republic of Congo adopted legislation that DB2017 Congo, Dem. Rep. prohibits discrimination in hiring on the basis of gender. The Comoros reduced the length of notice period and DB2017 Comoros amount of severance payment for redundancy dismissals. Cabo Verde introduced unemployment insurance for workers DB2017 Cabo Verde with a contribution period of at least six months. DB2017 Côte d'Ivoire Côte d’Ivoire improved access to credit information by Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 298 DB year Economy Reform establishing a new credit bureau. Côte d’Ivoire made resolving insolvency easier by introducing a new conciliation procedure for companies in financial DB2017 Côte d'Ivoire difficulties and a simplified preventive settlement procedure for small companies. The Comoros made resolving insolvency easier by introducing a new conciliation procedure for companies in DB2017 Comoros financial difficulties and a simplified preventive settlement procedure for small companies. The Republic of Congo made resolving insolvency easier by introducing a new conciliation procedure for companies in DB2017 Congo, Rep. financial difficulties and a simplified preventive settlement procedure for small companies. The Democratic Republic of Congo made resolving insolvency easier by introducing a new conciliation procedure for DB2017 Congo, Dem. Rep. companies in financial difficulties and a simplified preventive settlement procedure for small companies. Cameroon made resolving insolvency easier by introducing a new conciliation procedure for companies in financial DB2017 Cameroon difficulties and a simplified preventive settlement procedure for small companies. Chad made resolving insolvency easier by introducing a new conciliation procedure for companies in financial difficulties DB2017 Chad and a simplified preventive settlement procedure for small companies. The Central African Republic made resolving insolvency easier by introducing a new conciliation procedure for companies in DB2017 Central African Republic financial difficulties and a simplified preventive settlement procedure for small companies. Equatorial Guinea made resolving insolvency easier by introducing a new conciliation procedure for companies in DB2017 Equatorial Guinea financial difficulties and a simplified preventive settlement procedure for small companies. Comoros made transferring a property less expensive by DB2017 Comoros reducing transfer costs. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 299 DB year Economy Reform The Democratic Republic of Congo made it more expensive DB2017 Congo, Dem. Rep. to transfer property by increasing the property transfer tax. Chad reduced the cost of starting a business by reducing the DB2017 Chad paid-in minimum capital required to register a company. Equatorial Guinea made the process of starting a business DB2017 Equatorial Guinea easier by eliminating the need to obtain a copy of the business founders' criminal records. Equatorial Guinea made paying taxes more costly by DB2017 Equatorial Guinea increasing the minimum tax. Cameroon made paying taxes more costly by increasing the DB2017 Cameroon minimum tax rate for companies. Madagascar increased the transparency of dealing with DB2017 Madagascar construction permits by publishing construction-related regulations online and free of charge. Ghana made dealing with construction permits more DB2017 Ghana expensive by increasing the cost of obtaining a building permit. Liberia shortened the workweek by increasing the mandatory number of weekly rest hours to 36 consecutive hours with Sunday designated as the weekly holiday. It also mandated a maximum of five overtime hours per week. Liberia also DB2017 Liberia introduced paid annual leave entitlements to employees after one year of employment, extended the duration of paid maternity leave and mandated equal remuneration for work of equal value. The Gambia strengthened access to credit by adopting the Security Interests in Moveable Property Act. The new law on DB2017 Gambia, The secured transactions implements a functional secured transactions system and establishes a centralized notice based collateral registry. Malawi strengthened access to credit by adopting a new law on secured transactions that implements a functional secured DB2017 Malawi transactions system and establishes a centralized, notice- based, online collateral registry. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 300 DB year Economy Reform Lesotho improved access to credit information by expanding DB2017 Lesotho the coverage of its credit bureau. Mali improved access to credit information by establishing a DB2017 Mali new credit bureau. Kenya streamlined the process of getting electricity by introducing the use of a geographic information system DB2017 Kenya which eliminates the need to conduct a site visit, thereby reducing the time and interactions needed to obtain an electricity connection. Kenya strengthened minority investor protections by clarifying ownership and control structures, by introducing greater requirements for disclosure of related-party DB2017 Kenya transactions to the board of directors, by making it easier to sue directors in cases of prejudicial related-party transactions and by allowing the rescission of related-party transactions that are shown to harm the company. Mali made resolving insolvency easier by introducing a new conciliation procedure for companies in financial difficulties DB2017 Mali and a simplified preventive settlement procedure for small companies. Gabon made resolving insolvency easier by introducing a new conciliation procedure for companies in financial difficulties DB2017 Gabon and a simplified preventive settlement procedure for small companies. Guinea-Bissau made resolving insolvency easier by introducing a new conciliation procedure for companies in DB2017 Guinea-Bissau financial difficulties and a simplified preventive settlement procedure for small companies. Kenya made resolving insolvency easier by introducing a reorganization procedure, facilitating continuation of the DB2017 Kenya debtor’s business during insolvency proceedings and by introducing regulations for insolvency practitioners. Kenya made Registering property easier by increasing the DB2017 Kenya transparency at its land registry and cadastre. DB2017 Ghana Ghana made starting a business more costly by increasing the Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 301 DB year Economy Reform registration and authentication fees. Kenya made starting a business easier by removing stamp duty fees required for the nominal capital, memorandum and articles of association . Kenya also eliminated requirements to DB2017 Kenya sign compliance declarations before a commissioner of oaths. However, Kenya also made starting a business more expensive by introducing a flat fee for company incorporation. Mali made starting a business less expensive by reducing the DB2017 Mali paid-in minimum capital requirement. Madagascar made starting a business easier by reducing the number of procedures needed to register a company. DB2017 Madagascar Malawi made starting a business easier by eliminating the DB2017 Malawi legal requirement to use a company seal and making it optional for entrepreneurs. Madagascar made trading across borders easier by simplifying and streamlining customs procedures and DB2017 Madagascar implementing an electronic data interchange system, which reduced the time for preparation and submission of trade documents for both exporting and importing. Ghana made trading across borders easier by removing the DB2017 Ghana mandatory pre-arrival assessment inspection at origin for imported products. Rwanda made dealing with construction permits more cumbersome and expensive by introducing new requirements DB2017 Rwanda to obtain a building permit. It also strengthen the quality control index by implementing the qualifications required for architects and engineers. Zambia made dealing with construction permits more costly DB2017 Zambia by raising the costs associated with submitting a brief to the environmental agency. Zimbabwe made dealing with construction permits faster by DB2017 Zimbabwe streamlining the building plan approval process. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 302 DB year Economy Reform Niger made enforcing contracts easier by creating a specialized commercial court in Niamey and by adopting a DB2017 Niger new code of civil procedure that establishes time standards for key court events. Rwanda made enforcing contracts easier by introducing an DB2017 Rwanda electronic case management system for judges and lawyers. São Tomé and Príncipe adopted a minimum wage for the DB2017 São Tomé and Príncipe private sector. Zimbabwe reduced severance payments and introduced DB2017 Zimbabwe stricter rules governing fixed-term contracts. DB2017 Zambia Zambia eliminated fixed-term contracts for permanent tasks. Nigeria strengthened access to credit by creating a DB2017 Nigeria centralized collateral registry. This reform applies to both Kano and Lagos. Zimbabwe improved access to credit information by allowing DB2017 Zimbabwe the establishment of a credit registry. Mozambique improved access to credit information by DB2017 Mozambique enacting a law that allows the establishment of a new credit bureau. Niger improved access to credit information by establishing a DB2017 Niger new credit bureau. Mauritania improved access to credit information by DB2017 Mauritania providing banks and financial institutions with online access to the credit registry data. Senegal improved access to credit information by DB2017 Senegal establishing a new credit bureau. The credit bureau in Tanzania expanded credit bureau DB2017 Tanzania borrower coverage and began to distribute credit data from retailers. Togo improved access to credit information by introducing DB2017 Togo regulations that govern the licensing and functioning of credit bureaus in UEMOA member states. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 303 DB year Economy Reform Mauritania strengthened minority investor protections by requiring prior external review of related-party transactions, DB2017 Mauritania by increasing director liability and by expanding shareholders' role in major transactions. Niger strengthened minority investor protections by DB2017 Niger introducing a provision whereby requires the winning party’s legal expenses are reimbursed by the losing party. Sudan strengthened minority investor protections by introducing greater requirements for disclosure of related- party transactions to the board of directors, and granting shareholders preemption rights in limited liability companies. DB2017 Sudan However, Sudan weakened minority investor protections by making it more difficult to sue directors in case of prejudicial related-party transactions, decreasing shareholder rights and role in major corporate decisions, and undermining ownership and control structures. Togo made resolving insolvency easier by introducing a new conciliation procedure for companies in financial difficulties DB2017 Togo and a simplified preventive settlement procedure for small companies. Senegal made resolving insolvency easier by introducing a new conciliation procedure for companies in financial DB2017 Senegal difficulties and a simplified preventive settlement procedure for small companies. Niger made resolving insolvency easier by introducing a new conciliation procedure for companies in financial difficulties DB2017 Niger and a simplified preventive settlement procedure for small companies. Zimbabwe made registering property easier by launching an official website containing information on the list of DB2017 Zimbabwe documents and fees for completing a property transaction, as well as, a specific time frame for delivering a legally binding document that proves property ownership. Zambia made it more affordable to transfer property by DB2017 Zambia decreasing the property DB2017 Rwanda Rwanda made it easier to register property by introducing Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 304 DB year Economy Reform effective time limits and increasing the transparency of the land administration system. Senegal made registering property easier by increasing the DB2017 Senegal transparency at its land registry and cadastre. South Africa made it more expensive to transfer property by DB2017 South Africa increasing the property transfer tax. Sudan made starting a business more difficult by increasing DB2017 Sudan the cost of a company seal. Uganda made starting a business easier by eliminating the DB2017 Uganda requirement that a commissioner of oaths must sign compliance declarations. South Africa made starting a business easier by introducing DB2017 South Africa an online portal to search for a company name. Sierra Leone made starting a business easier by reducing DB2017 Sierra Leone registration fees. Rwanda made starting a business easier by improving the DB2017 Rwanda online registration one-stop shop and streamlining post- registration procedures. Mozambique made starting a business more difficult by DB2017 Mozambique increasing registration and notary fees. Niger made starting a business easier by reducing the time DB2017 Niger and cost needed to register a company. Niger also eliminated the requirement to notarize a company’s bylaws. Nigeria made starting a business easier by improving online DB2017 Nigeria government portals . This reform applies to both Kano and Lagos. Zimbabwe made trading across borders more difficult by DB2017 Zimbabwe introducing a mandatory pre-shipment inspection for imported products. Niger made trading across borders easier by removing the DB2017 Niger mandatory pre-shipment inspection for imported products. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 305 DB year Economy Reform Mauritania made trading across borders easier by upgrading SYDONIA World electronic system, which reduced the time DB2017 Mauritania for preparation and submission of customs declarations for both exports and imports. Rwanda made trading across borders easier by removing the DB2017 Rwanda mandatory pre-shipment inspection for imported products. Uganda made trading across borders easier by constructing DB2017 Uganda the Malaba One-Stop Border Post which reduced border compliance time for exports. Togo made trading across borders easier by implementing an electronic single-window system, which reduced the time for DB2017 Togo border compliance and documentary compliance for both exporting and importing. Togo made paying taxes easier by streamlining the DB2017 Togo administrative process of complying with tax obligations. Uganda made paying taxes easier by eliminating a requirement for tax returns to be submitted in paper copy DB2017 Uganda following online submission. At the same time, Uganda increased the stamp duty for insurance contracts. Tanzania made paying taxes more complicated by increasing the frequency of filing of the skills Development Levy and DB2017 Tanzania more costly by introducing a workers’ compensation tariff paid by employers. South Africa made paying taxes more costly by increasing the rates of vehicle tax and property tax. At the same time the DB2017 South Africa rate of social security contributions paid by employers was reduced. South Africa made paying taxes more complicated by increasing the time it takes to prepare VAT returns. Senegal made paying taxes less costly by reducing the DB2017 Senegal maximum cap for corporate income tax and implementing more efficient accounting systems and software. Rwanda made paying taxes more complicated by introducing DB2017 Rwanda a requirement that companies file and pay social security contributions monthly instead of quarterly. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 306 DB year Economy Reform Mauritania made paying taxes easier by reducing the DB2017 Mauritania frequency of both tax filing and payment of social security contributions. Burundi made paying taxes easier by introducing a new tax DB2017 Burundi return and eliminating the personalized VAT declaration form. Guinea made resolving insolvency easier by introducing a new conciliation procedure for companies in financial DB2017 Guinea difficulties and a simplified preventive settlement procedure for small companies. Mauritius made registering property easier by digitizing its DB2017 Mauritius land records. In Mauritius the time required for dealing with construction DB2016 Mauritius permits was reduced by the hiring of a more efficient subcontractor to establish sewerage connections. Guinea made starting a business easier by reducing the DB2016 Guinea minimum capital requirement. The utility in Senegal made getting an electricity connection less time-consuming by streamlining the review of applications and the process for the final connection as well DB2016 Senegal as by reducing the time needed to issue an excavation permit. It also made getting electricity less costly by reducing the security deposit. The utility in Togo reduced the time and procedures for getting an electricity connection through several initiatives, DB2016 Togo including by creating a single window enabling customers to pay all fees at once. The utility in Uganda reduced delays for new electricity connections by deploying more customer service engineers DB2016 Uganda and reducing the time needed for the inspection and meter installation. Rwanda made dealing with construction permits easier by DB2016 Rwanda adopting a new building code and new urban planning regulations. DB2016 Niger Niger made dealing with construction permits easier by reducing the time required for companies to obtain a water Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 307 DB year Economy Reform connection. In Namibia the process of dealing with construction permits DB2016 Namibia became more time-consuming as a result of inefficiency at the municipality. Senegal made enforcing contracts easier by introducing a law DB2016 Senegal regulating voluntary mediation. Rwanda improved its insolvency system by introducing provisions on voidable transactions and the approval of DB2016 Rwanda reorganization plans and by establishing additional safeguards for creditors in reorganization proceedings. Zambia made paying taxes easier for companies by implementing electronic filing and payment for VAT. At the DB2016 Zambia same time, Zambia made paying taxes more costly by increasing the property transfer tax rate. Swaziland made paying taxes less costly for companies by reducing the corporate income tax rate. On the other hand, DB2016 Swaziland Swaziland raised the ceiling for the National Provident Fund contribution. Mozambique made paying taxes easier and less costly for companies by implementing an online system for filing social DB2016 Mozambique security contributions and by increasing the depreciation rate for copying machines. Rwanda made paying taxes easier for companies by DB2016 Rwanda introducing electronic filing and making its use compulsory. Rwanda strengthened minority investor protections by introducing provisions allowing holders of 10% of a company’s shares to call for an extraordinary meeting of shareholders, requiring holders of special classes of shares to DB2016 Rwanda vote on decisions affecting their shares, requiring board members to disclose information about their directorships and primary employment and requiring that audit reports for listed companies be published in a newspaper. Nigeria strengthened minority investor protections by DB2016 Nigeria requiring that related-party transactions be subject to external review and to approval by disinterested shareholders. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 308 DB year Economy Reform This reform applies to both Kano and Lagos. Zimbabwe strengthened minority investor protections by DB2016 Zimbabwe introducing provisions allowing legal practitioners to enter into contingency fee agreements with clients. Nigeria made transferring property in Lagos less costly by DB2016 Nigeria reducing fees for property transactions. Senegal made transferring property less costly by lowering DB2016 Senegal the property transfer tax. Mauritania made starting a business easier by eliminating the DB2016 Mauritania minimum capital requirement. Niger made starting a business easier by reducing the DB2016 Niger minimum capital requirement. Rwanda made starting a business easier by eliminating the DB2016 Rwanda need for new companies to open a bank account in order to register for VAT. Togo made starting a business less costly by reducing the DB2016 Togo fees to register with the tax authority. Uganda made starting a business easier by introducing an DB2016 Uganda online system for obtaining a trading license and by reducing business incorporation fees. Senegal made starting a business easier by reducing the DB2016 Senegal minimum capital requirement. Zambia made starting a business more difficult by increasing DB2016 Zambia the registration fees. Mauritania reduced the documentary and border compliance DB2016 Mauritania time for importing by eliminating the preimport declaration and value attestation and making the manifest electronic. Niger increased the time and cost for documentary and DB2016 Niger border compliance for importing by making a preshipment inspection mandatory. DB2016 Rwanda Rwanda increased the time and cost for documentary and border compliance for importing by making preshipment Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 309 DB year Economy Reform inspection mandatory for all imported products. Togo reduced the time for documentary and border compliance for importing by implementing an electronic DB2016 Togo platform connecting several agencies for import procedures and payments. Tanzania reduced the time for both exporting and importing by implementing the Tanzania Customs Integrated System DB2016 Tanzania (TANCIS), an online system for downloading and processing customs documents. Zambia increased the documentary and border compliance time for both exporting and importing by shifting all DB2016 Zambia clearance authority to a central processing center at the initial stage of implementing a web-based customs platform (ASYCUDA World). DB2016 Zambia In Zambia the credit bureau began to provide credit scores. In Zimbabwe the credit bureau began to provide credit DB2016 Zimbabwe scores. In Uganda the credit bureau expanded borrower coverage, DB2016 Uganda improving access to credit information. The Seychelles improved access to credit information by DB2016 Seychelles establishing a credit registry. In Rwanda the credit bureau started to provide credit scores to banks and other financial institutions while the credit DB2016 Rwanda registry expanded borrower coverage, strengthening the credit reporting system. Niger improved its credit information system by introducing regulations that govern the licensing and functioning of DB2016 Niger credit bureaus in the member states of the West African Economic and Monetary Union (UEMOA). Namibia improved access to credit information by DB2016 Namibia guaranteeing by law borrowers’ right to inspect their own data. DB2016 Mauritania Mauritania improved access to credit information by lowering the threshold for the minimum size of loans to be included in Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 310 DB year Economy Reform the credit registry’s database and by expanding borrower coverage. The utility in Kenya reduced delays for new connections by DB2016 Kenya enforcing service delivery timelines and hiring contractors for meter installation. Kenya made dealing with construction permits more difficult by requiring an additional approval before issuance of the DB2016 Kenya building permit and by increasing the costs for both water and sewerage connections Gabon made dealing with construction permits more DB2016 Gabon complicated by increasing the time required for obtaining a building permit. The Gambia made paying taxes easier for companies by introducing a VAT system that is less complicated than the DB2016 Gambia, The previous sales tax system—and made paying taxes less costly by reducing the corporate income tax rate. Gabon made paying taxes more costly for companies by DB2016 Gabon reducing the depreciation rates for some types of fixed assets. Liberia made paying taxes more complicated for companies DB2016 Liberia by introducing a minimum corporate income tax. Madagascar strengthened minority investor protections by requiring that directors with a conflict of interest fully disclose DB2016 Madagascar the nature of their interest to the board of directors. Kenya made property transfers faster by improving electronic DB2016 Kenya document management at the land registry and introducing a unified form for registration. Guinea-Bissau made transferring property easier by lowering DB2016 Guinea-Bissau the property registration tax. Gabon made transferring property less costly by lowering the DB2016 Gabon property registration tax. DB2016 Madagascar Madagascar made transferring property less costly by Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 311 DB year Economy Reform lowering the property transfer tax. Madagascar made starting a business more difficult by DB2016 Madagascar requiring a bank-certified check to pay the tax authority. Gabon made starting a business easier by reducing the paid- DB2016 Gabon in minimum capital requirement. Kenya made starting a business easier by reducing the time it DB2016 Kenya takes to assess and pay stamp duty. Madagascar reduced the time for border compliance for both exporting and importing by upgrading port infrastructure— DB2016 Madagascar and also reduced the time for documentary compliance for importing. Mali reduced the time for documentary compliance for both DB2016 Mali exporting and importing by introducing an electronic data interchange system. Ghana reduced the documentary and border compliance time for importing by developing electronic channels for DB2016 Ghana submitting and collecting the final classification and valuation report. Kenya improved access to credit information by passing DB2016 Kenya legislation that allows the sharing of positive information and by expanding borrower coverage. Mali improved its credit information system by introducing regulations that govern the licensing and functioning of DB2016 Mali credit bureaus in the member states of the West African Economic and Monetary Union (UEMOA). Liberia improved access to credit by adopting new laws on DB2016 Liberia secured transactions that establish a modern, unified and notice-based collateral registry. Lesotho improved access to credit information by DB2016 Lesotho establishing its first credit bureau. Madagascar improved access to credit by broadening the DB2016 Madagascar range of assets that can be used as collateral (including future assets), by allowing a general description of assets granted as Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 312 DB year Economy Reform collateral and by allowing a general description of debts and obligations. The Comoros improved access to credit information by DB2016 Comoros establishing a new credit registry. Angola made paying taxes less costly for companies by DB2016 Angola reducing the corporate income tax rate. Angola made starting a business easier by improving DB2016 Angola registration procedures and reducing the fees to register a company. The utility in Botswana made getting electricity easier by DB2016 Botswana enforcing service delivery timelines for new connections and improving the stock of materials for connection works. Benin made dealing with construction permits less time- DB2016 Benin consuming by establishing a one-stop shop and by reducing the number of signatories required on building permits. Benin made starting a business less costly by reducing the DB2016 Benin fees for filing company documents at the one-stop shop. Burkina Faso made starting a business easier by reducing the DB2016 Burkina Faso minimum capital requirement. Benin made trading across borders easier by further developing its electronic single-window system, which DB2016 Benin reduced the time for border compliance for both exporting and importing. The Democratic Republic of Congo made dealing with DB2016 Congo, Dem. Rep. construction permits less expensive by halving the cost to obtain a building permit. Côte d’Ivoire made enforcing contracts easier by introducing DB2016 Côte d'Ivoire new provisions on voluntary mediation. The Democratic Republic of Congo made paying taxes more complicated for companies by introducing a new social DB2016 Congo, Dem. Rep. security contribution paid by employers, though it subsequently reduced the rate of the contribution. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 313 DB year Economy Reform The Republic of Congo made transferring property less costly DB2016 Congo, Rep. by lowering the property transfer tax rate. Côte d’Ivoire made transferring property less costly by DB2016 Côte d'Ivoire lowering the property transfer tax rate. Chad made transferring property less costly by lowering the DB2016 Chad property transfer tax. Cabo Verde made transferring property less costly by DB2016 Cabo Verde lowering the property registration tax. The Democratic Republic of Congo made starting a business DB2016 Congo, Dem. Rep. easier by simplifying registration procedures and reducing the minimum capital requirement. The Comoros made starting a business easier by reducing the DB2016 Comoros minimum capital requirement. Ethiopia has made starting a business easier by creating clear DB2016 Ethiopia guidance on trade name approvals. Côte d’Ivoire made trading across borders easier by implementing a single-window platform for importing, which DB2016 Côte d'Ivoire reduced the time required for documentary compliance. The Democratic Republic of Congo made trading across DB2016 Congo, Dem. Rep. borders more difficult by increasing the port handling time and cost for exporting and importing. In the Democratic Republic of Congo the utility in Kinshasa made getting electricity easier by reducing the number of DB2015 Congo, Dem. Rep. approvals required for new connections and reducing the burden of the security deposit. The Democratic Republic of Congo made dealing with DB2015 Congo, Dem. Rep. construction permits more costly by increasing the building permit fee. The Democratic Republic of Congo made paying taxes easier DB2015 Congo, Dem. Rep. for companies by simplifying corporate income tax returns and abolishing the minimum tax payable depending on a company’s size. On the other hand, it increased the rate for Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 314 DB year Economy Reform the minimum lump-sum tax applied to annual revenue. The Republic of Congo made paying taxes easier for companies by reducing the corporate income tax rate and by DB2015 Congo, Rep. abolishing the tax on the rental value of business premises and the tax on company-owned cars. Chad strengthened minority investor protections by introducing greater requirements for disclosure of related- party transactions to the board of directors and by making it DB2015 Chad possible for shareholders to inspect the documents pertaining to related-party transactions and to appoint auditors to conduct an inspection of such transactions. The Central African Republic strengthened minority investor protections by introducing greater requirements for disclosure of related-party transactions to the board of DB2015 Central African Republic directors and by making it possible for shareholders to inspect the documents pertaining to related-party transactions and to appoint auditors to conduct an inspection of such transactions. Cameroon strengthened minority investor protections by introducing greater requirements for disclosure of related- party transactions to the board of directors and by making it DB2015 Cameroon possible for shareholders to inspect the documents pertaining to related-party transactions and to appoint auditors to conduct an inspection of such transactions. The Republic of Congo strengthened minority investor protections by introducing greater requirements for disclosure of related-party transactions to the board of DB2015 Congo, Rep. directors and by making it possible for shareholders to inspect the documents pertaining to related-party transactions and to appoint auditors to conduct an inspection of such transactions. Côte d’Ivoire strengthened minority investor protections by introducing greater requirements for disclosure of related- party transactions to the board of directors and by making it DB2015 Côte d'Ivoire possible for shareholders to inspect the documents pertaining to related-party transactions and to appoint auditors to conduct an inspection of such transactions. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 315 DB year Economy Reform The Democratic Republic of Congo strengthened minority investor protections by introducing greater requirements for disclosure of related-party transactions to the board of DB2015 Congo, Dem. Rep. directors and by making it possible for shareholders to inspect the documents pertaining to related-party transactions and to appoint auditors to conduct an inspection of such transactions. The Comoros strengthened minority investor protections by introducing greater requirements for disclosure of related- party transactions to the board of directors and by making it DB2015 Comoros possible for shareholders to inspect the documents pertaining to related-party transactions and to appoint auditors to conduct an inspection of such transactions. Equatorial Guinea strengthened minority investor protections by introducing greater requirements for disclosure of related- party transactions to the board of directors and by making it DB2015 Equatorial Guinea possible for shareholders to inspect the documents pertaining to related-party transactions and to appoint auditors to conduct an inspection of such transactions. Côte d’Ivoire made transferring property easier by digitizing DB2015 Côte d'Ivoire its land registry system and lowering the property registration tax. Côte d’Ivoire made starting a business easier by reducing the minimum capital requirement, lowering registration fees and DB2015 Côte d'Ivoire enabling the one-stop shop to publish notices of incorporation. The Democratic Republic of Congo made starting a business DB2015 Congo, Dem. Rep. easier by creating a one-stop shop. DB2015 Cabo Verde Cabo Verde introduced a minimum wage. The Central African Republic made trading across borders DB2015 Central African Republic more difficult by increasing border checks and security controls at the border post with Cameroon. Côte d’Ivoire made trading across borders easier by simplifying the processes for producing the inspection report DB2015 Côte d'Ivoire and by reducing port and terminal handling charges at the port of Abidjan. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 316 DB year Economy Reform Benin made enforcing contracts easier by creating a DB2015 Benin commercial section within its court of first instance. Burkina Faso strengthened minority investor protections by introducing greater requirements for disclosure of related- party transactions to the board of directors and by making it DB2015 Burkina Faso possible for shareholders to inspect the documents pertaining to related-party transactions and to appoint auditors to conduct an inspection of such transactions. Benin strengthened minority investor protections by introducing greater requirements for disclosure of related- party transactions to the board of directors and by making it DB2015 Benin possible for shareholders to inspect the documents pertaining to related-party transactions and to appoint auditors to conduct an inspection of such transactions. Benin made starting a business easier by reducing the DB2015 Benin minimum capital requirement and the fees to be paid at the one-stop shop. Benin made trading across borders easier by reducing the DB2015 Benin number of documents needed for imports. The Democratic Republic of Congo improved access to credit DB2015 Congo, Dem. Rep. information by establishing a credit registry. Côte d’Ivoire improved its credit information system by DB2015 Côte d'Ivoire introducing regulations that govern the licensing and operation of credit bureaus. Cameroon improved its credit information system by passing DB2015 Cameroon regulations that provide for the establishment and operation of a credit registry database. Cabo Verde improved its credit information system by DB2015 Cabo Verde adopting a new law providing for the establishment of credit bureaus. Mauritania improved its credit information system by DB2015 Mauritania lowering the minimum threshold for loans to be included in the registry’s database. DB2015 Kenya Kenya improved its credit information system by passing legislation that allows the sharing of both positive and Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 317 DB year Economy Reform negative credit information and establishes guidelines for the treatment of historical data. Malawi reduced the time required to get electricity by DB2015 Malawi engaging subcontractors to carry out external connection works. Madagascar made dealing with construction permits easier DB2015 Madagascar by reducing the time needed to obtain a building permit. Mali made dealing with construction permits easier by DB2015 Mali reducing the time needed to obtain a geotechnical study. Kenya made dealing with construction permits more costly by DB2015 Kenya increasing the building permit fees. Ghana made dealing with construction permits less time- DB2015 Ghana consuming by streamlining the process to obtain a building permit. Kenya made paying taxes more costly for companies by DB2015 Kenya increasing employers’ social security contribution rate. Gabon made paying taxes easier for companies by DB2015 Gabon introducing an electronic system for filing and paying VAT. Mali strengthened minority investor protections by introducing greater requirements for disclosure of related- party transactions to the board of directors and by making it DB2015 Mali possible for shareholders to inspect the documents pertaining to related-party transactions and to appoint auditors to conduct an inspection of such transactions. Gabon strengthened minority investor protections by introducing greater requirements for disclosure of related- party transactions to the board of directors and by making it DB2015 Gabon possible for shareholders to inspect the documents pertaining to related-party transactions and to appoint auditors to conduct an inspection of such transactions. The Gambia strengthened minority investor protections by clarifying the duties of directors and providing new venues DB2015 Gambia, The and remedies for minority shareholders seeking redress for oppressive conduct. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 318 DB year Economy Reform Guinea-Bissau strengthened minority investor protections by introducing greater requirements for disclosure of related- party transactions to the board of directors and by making it DB2015 Guinea-Bissau possible for shareholders to inspect the documents pertaining to related-party transactions and to appoint auditors to conduct an inspection of such transactions. Gabon made transferring property more costly by increasing DB2015 Gabon the property registration tax rate. Malawi made starting a business easier by streamlining company name search and registration and by eliminating DB2015 Malawi the requirement for inspection of company premises before issuance of a business license. Mauritania made starting a business easier by creating a one- DB2015 Mauritania stop shop and eliminating the publication requirement and the fee to obtain a tax identification number. The Gambia made starting a business easier by eliminating DB2015 Gambia, The the requirement to pay stamp duty. Ghana made trading across borders easier by upgrading DB2015 Ghana infrastructure at the port of Tema. In Rwanda the electricity company made getting electricity DB2015 Rwanda less costly by eliminating several fees. Sierra Leone made getting electricity easier by eliminating the need for customers to submit an application letter inquiring DB2015 Sierra Leone about a new connection before submitting an application— and made the process faster by improving staffing at the utility. Senegal made dealing with construction permits less time- DB2015 Senegal consuming by reducing the time for processing building permit applications. Rwanda made dealing with construction permits easier by DB2015 Rwanda eliminating the fee for obtaining a freehold title and by streamlining the process for obtaining an occupancy permit. Seychelles made enforcing contracts easier by establishing a DB2015 Seychelles commercial court, implementing and refining its case management system, introducing court-annexed mediation, Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 319 DB year Economy Reform and addressing scheduling conflicts within the courts. South Africa made enforcing contracts easier by amending DB2015 South Africa the monetary jurisdiction of its lower courts and introducing voluntary mediation. The Seychelles made resolving insolvency easier by introducing a reorganization procedure, provisions on the DB2015 Seychelles avoidance of undervalued transactions and the possibility to request post-commencement financing during the reorganization. Uganda made resolving insolvency easier by consolidating all provisions related to corporate insolvency in one law, establishing provisions on the administration of companies DB2015 Uganda (reorganization), clarifying standards on the professional qualifications of insolvency practitioners and introducing provisions allowing the avoidance of undervalued transactions. Mozambique made resolving insolvency easier by introducing a court-supervised reorganization procedure and a DB2015 Mozambique mechanism for prepackaged reorganizations, by clarifying rules on the appointment and qualifications of insolvency administrators and by strengthening creditors’ rights. Namibia made paying taxes more complicated for companies DB2015 Namibia by introducing a new vocational education and training levy. Swaziland made paying taxes less costly for companies by DB2015 Swaziland reducing the corporate income tax rate. Tanzania made paying taxes more complicated for companies by introducing an excise tax on money transfers. On the other DB2015 Tanzania hand, it made paying taxes less costly by reducing the rate of the skill and development levy. Togo made paying taxes less costly for companies by DB2015 Togo reducing the payroll tax rate. The Seychelles made paying taxes easier for companies by DB2015 Seychelles reducing the business tax rate applicable to income above 1 million Seychelles rupees ($77,700) and by introducing a simplified new tax return allowing joint filing and payment of Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 320 DB year Economy Reform the business tax, VAT and corporate social responsibility tax. On the other hand, it increased employers’ pension fund contribution rate. Sierra Leone made paying taxes more complicated for DB2015 Sierra Leone companies by introducing a capital gains tax. Senegal made paying taxes easier for companies by DB2015 Senegal abolishing the vehicle tax and making it possible to download the declaration forms for VAT online. Zambia made paying taxes easier for companies by abolishing the medical levy and by introducing an online DB2015 Zambia system for filing corporate income tax, VAT and some labor taxes. At the same time, it also increased the property transfer tax. Senegal strengthened minority investor protections by introducing greater requirements for disclosure of related- party transactions to the board of directors; by making it possible for shareholders to inspect the documents DB2015 Senegal pertaining to related-party transactions and to appoint auditors to conduct an inspection of such transactions; and by making it possible for shareholder plaintiffs to request from the other party, and from witnesses, documents relevant to the subject matter of the claim during the trial. Togo strengthened minority investor protections by introducing greater requirements for disclosure of related- party transactions to the board of directors and by making it DB2015 Togo possible for shareholders to inspect the documents pertaining to related-party transactions and to appoint auditors to conduct an inspection of such transactions. Niger strengthened minority investor protections by introducing greater requirements for disclosure of related- party transactions to the board of directors and by making it DB2015 Niger possible for shareholders to inspect the documents pertaining to related-party transactions and to appoint auditors to conduct an inspection of such transactions. Mozambique made registering property easier by DB2015 Mozambique streamlining procedures at the land registry and municipality. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 321 DB year Economy Reform Togo made transferring property easier by lowering the DB2015 Togo property registration tax rate. Senegal made it easier to transfer property by replacing the DB2015 Senegal authorization from the tax authority with a notification and setting up a single step at the land registry. Sierra Leone made registering property easier by introducing DB2015 Sierra Leone a fast-track procedure. Zambia made transferring property more difficult by DB2015 Zambia increasing the property transfer tax rate. Senegal made starting a business easier by reducing the DB2015 Senegal minimum capital requirement. São Tomé and Príncipe made starting a business easier by DB2015 São Tomé and Príncipe eliminating the minimum capital requirement for business entities with no need to obtain a commercial license. Togo made starting a business easier by enabling the one- DB2015 Togo stop shop to publish notices of incorporation and eliminating the requirement to obtain an economic operator card. Swaziland made starting a business easier by shortening the DB2015 Swaziland notice and objection period for obtaining a new trade license. Tanzania made starting a business more difficult by DB2015 Tanzania increasing registration fees. Rwanda made starting a business more difficult by requiring DB2015 Rwanda companies to buy an electronic billing machine from a certified supplier. Tanzania made trading across borders easier by upgrading DB2015 Tanzania infrastructure at the port of Dar es Salaam. Uganda made trading across borders easier by implementing DB2015 Uganda the ASYCUDA World electronic system for the submission of export and import documents. Rwanda improved access to credit by establishing clear DB2015 Rwanda priority rules outside bankruptcy for secured creditors and establishing clear grounds for relief from a stay of enforcement actions by secured creditors during Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 322 DB year Economy Reform reorganization procedures. Sierra Leone improved its credit information system by DB2015 Sierra Leone beginning to distribute both positive and negative data and by increasing the system’s coverage rate. Senegal improved its credit information system by introducing regulations developed by the West African DB2015 Senegal Economic and Monetary Union that govern the licensing and operation of credit bureaus. South Africa made access to credit information more difficult by introducing regulations requiring credit bureaus to remove negative credit information from their databases, such as DB2015 South Africa adverse information on consumer behavior or enforcement action accumulated on a consumer’s record before April 1, 2014. Tanzania improved access to credit information by creating DB2015 Tanzania credit bureaus. In Zambia, the credit bureau improved access to credit DB2015 Zambia information by starting to exchange credit information with retailers and utilities. Guinea strengthened minority investor protections by introducing greater requirements for disclosure of related- party transactions to the board of directors and by making it DB2015 Guinea possible for shareholders to inspect the documents pertaining to related-party transactions and to appoint auditors to conduct an inspection of such transactions. Guinea made registering property easier by reorganizing the DB2015 Guinea records at the land registry and reducing the notary fees. Mauritius made enforcing contracts easier by introducing an DB2015 Mauritius electronic filing system for court users. Mauritius made starting a business easier by reducing trade DB2015 Mauritius license fees. Mauritius reduced the maximum duration of fixed-term DB2015 Mauritius contracts. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 323 DB year Economy Reform Burundi made getting electricity easier by eliminating the electricity utility’s monopoly on the sale of materials needed DB2014 Burundi for new connections and by dropping the processing fee for new connections. Burundi made dealing with construction permits easier by DB2014 Burundi establishing a one-stop shop for obtaining building permits and utility connections. Burundi made paying taxes less costly for companies by DB2014 Burundi reducing corporate income tax rate. Burundi made transferring property easier by creating a one- DB2014 Burundi stop shop for property registration. Burundi made starting a business easier by allowing registration with the Ministry of Labor at the one-stop shop DB2014 Burundi and by speeding up the process of obtaining the registration certificate. Burundi made trading across borders easier by eliminating DB2014 Burundi the requirement for a preshipment inspection clean report of findings. Mauritius improved access to credit information by DB2014 Mauritius expanding the scope of credit information and increasing the coverage of the historical data distributed from 2 years to 3. Mauritius made enforcing contracts easier by liberalizing the profession of court ushers, including by allowing registered DB2014 Mauritius ushers to serve as bailiffs in carrying out enforcement proceedings. Mauritius made resolving insolvency easier by introducing guidelines for out-of-court restructuring and standardizing DB2014 Mauritius the process of registration, suspension and removal of insolvency practitioners. South Sudan made paying taxes more costly for companies DB2014 South Sudan by increasing the corporate income tax rate. Guinea made transferring property easier by reducing the DB2014 Guinea property transfer tax. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 324 DB year Economy Reform Guinea made starting a business easier by enabling the one- DB2014 Guinea stop shop to publish incorporation notices and by reducing the notary fees. Guinea made trading across borders easier by improving port DB2014 Guinea management systems. Tanzania improved its credit information system through new regulations that provide for the licensing of credit reference DB2014 Tanzania bureaus and outline the functions of the credit reference data bank. Rwanda strengthened its secured transactions system by providing more flexibility on the types of debts and DB2014 Rwanda obligations that can be secured through a collateral agreement. Togo made dealing with construction permits easier by DB2014 Togo improving internal operations at the City Hall of Lomé. Mozambique made dealing with construction permits easier by improving internal processes at the Department of DB2014 Mozambique Construction and Urbanization—though it also increased the fees for building permits and occupancy permits. Rwanda made dealing with construction permits easier and less costly by reducing the building permit fees, DB2014 Rwanda implementing an electronic platform for building permit applications and streamlining procedures. Togo made enforcing contracts easier by creating specialized DB2014 Togo commercial divisions within the court of first instance. Tanzania made resolving insolvency easier through new rules clearly specifying the professional requirements and DB2014 Tanzania remuneration for insolvency practitioners, promoting reorganization proceedings and streamlining insolvency proceedings. Rwanda made resolving insolvency easier through a new law clarifying the standards for beginning insolvency proceedings; DB2014 Rwanda preventing the separation of the debtor’s assets during reorganization proceedings; setting clear time limits for the submission of a reorganization plan; and implementing an Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 325 DB year Economy Reform automatic stay of creditors’ enforcement actions. Rwanda made paying taxes easier and less costly for companies by rolling out its electronic filing system to the DB2014 Rwanda majority of businesses and by reducing the property tax rate and business trading license fee. Mauritania made paying taxes more costly for companies by DB2014 Mauritania introducing a new health insurance contribution for employers that is levied on gross salaries. Togo made paying taxes more costly for companies by increasing corporate income tax rate and employers' social DB2014 Togo security contribution rate and by introducing a new tax on corporate cars. At the same time, Togo reduced the payroll tax rate. South Africa made paying taxes easier for companies by DB2014 South Africa replacing the secondary tax on companies with a dividend tax borne by shareholders. Senegal made paying taxes more costly by increasing the corporate income tax rate. At the same time, Senegal DB2014 Senegal facilitated tax payments by making tax forms available online and creating the Center for Medium Enterprises. The Seychelles made paying taxes more complicated for DB2014 Seychelles companies by introducing a value added tax. Rwanda strengthened investor protections through a new law DB2014 Rwanda allowing plaintiffs to cross-examine defendants and witnesses with prior approval of the questions by the court. Rwanda made transferring property easier by eliminating the requirement to obtain a tax clearance certificate and by DB2014 Rwanda implementing the web-based Land Administration Information System for processing land transactions. Niger made transferring property easier by reducing the DB2014 Niger registration fees. Namibia made transferring property more expensive by DB2014 Namibia increasing the transfer and stamp duties. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 326 DB year Economy Reform Uganda made transferring property easier by eliminating the DB2014 Uganda need to have instruments of land transfer physically embossed to certify payment of the stamp duty. Senegal made transferring property easier by reducing the DB2014 Senegal property transfer tax. Zambia made starting a business easier by raising the DB2014 Zambia threshold at which value added tax registration is required. Swaziland made starting a business easier by shortening the DB2014 Swaziland administrative processing times for registering a new business and obtaining a trading license. Togo made starting a business easier by reducing the time DB2014 Togo required to register at the one-stop shop and by reducing registration costs. Niger made starting a business easier by replacing the requirement for a copy of the founders’ criminal records with DB2014 Niger one for a sworn declaration at the time of company registration. Rwanda made starting a business easier by reducing the time DB2014 Rwanda required to obtain a registration certificate. Niger increased the maximum cumulative duration of fixed- DB2014 Niger term contracts. Togo made trading across borders more difficult by granting DB2014 Togo monopoly control of all port activities at the port of Lomé to a private company. Swaziland made trading across borders easier by streamlining DB2014 Swaziland the process for obtaining a certificate of origin. Mozambique made trading across borders easier by DB2014 Mozambique implementing an electronic single-window system. Mauritania made trading across borders easier by introducing DB2014 Mauritania a new riskbased inspection system with scanners. Rwanda made trading across borders easier by introducing an DB2014 Rwanda electronic single-window system at the border. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 327 DB year Economy Reform Gabon made dealing with construction permits easier by reducing the time required to obtain a building permit and by DB2014 Gabon eliminating the requirement for an on-site inspection before construction starts. Gabon made paying taxes less costly for companies by DB2014 Gabon reducing the corporate income tax rate. The Gambia made paying taxes easier for companies by DB2014 Gambia, The replacing the sales tax with a value added tax. Madagascar made paying taxes easier and less costly for companies by training taxpayers in the use of the online DB2014 Madagascar system for value added tax declarations and by reducing the corporate income tax rate. Guinea-Bissau made transferring property easier by DB2014 Guinea-Bissau increasing the number of notaries dealing with property transactions. Lesotho made transferring property easier by streamlining DB2014 Lesotho procedures and increasing administrative efficiency. Liberia made transferring property easier by digitizing the DB2014 Liberia records at the land registry. Malawi made transferring property easier by reducing the DB2014 Malawi stamp duty. Madagascar made starting a business more difficult by DB2014 Madagascar increasing the cost to register with the National Center for Statistics. Liberia made starting a business easier by eliminating the DB2014 Liberia business trade license fees. Mali made starting a business more difficult by ceasing to DB2014 Mali regularly publish the incorporation notices of new companies on the official website of the one-stop shop. Gabon made starting a business easier by replacing the DB2014 Gabon requirement for a copy of the founders’ criminal records with one for a sworn declaration. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 328 DB year Economy Reform Ghana made starting a business more difficult by requiring DB2014 Ghana entrepreneurs to obtain a tax identification number prior to company incorporation. Madagascar made trading across borders easier by rolling out DB2014 Madagascar an online platform linking trade operators with government agencies involved in the trade process and customs clearance. Botswana made dealing with construction permits easier by DB2014 Botswana eliminating the requirement for an environmental impact assessment for low-risk projects. Burkina Faso made paying taxes easier for companies by DB2014 Burkina Faso abolishing the separate capital gains tax on real estate properties. Benin made starting a business easier by creating a one-stop DB2014 Benin shop. Benin made trading across borders easier by improving port management systems, enhancing the infrastructure around DB2014 Benin the port and putting in place new rules for the transit of trucks. Cameroon made dealing with construction permits more complex by introducing notification and inspection requirements. At the same time, DB2014 Cameroon Cameroon made it easier by decentralizing the process for obtaining a building permit and by introducing strict time limits for processing the application and issuing the certificate of conformity. Côte d’Ivoire reduced the time required for obtaining a DB2014 Côte d'Ivoire building permit by streamlining procedures at the onestop shop (Service du Guichet Unique du Foncier et de l’Habitat). Côte d’Ivoire made enforcing contracts easier by creating a DB2014 Côte d'Ivoire specialized commercial court. The Democratic Republic of Congo made resolving insolvency DB2014 Congo, Dem. Rep. easier by adopting the OHADA Uniform Act Organizing Collective Proceedings for Wiping Off Debts. The law allows an insolvent debtor to file for preventive settlement, legal Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 329 DB year Economy Reform redress or liquidation and sets out clear rules on the steps and procedures for each of the options available. The Democratic Republic of Congo made paying taxes more DB2014 Congo, Dem. Rep. costly for companies by increasing the employers' social security contribution rate. The Republic of Congo made paying taxes easier and less DB2014 Congo, Rep. costly for companies by merging several employment taxes into a single tax and lowering the tax rate on rental value. Côte d'Ivoire made paying taxes more costly for companies by increasing the employers’contribution rate for social DB2014 Côte d'Ivoire security related to retirement, increasing the rate for the special tax on equipment and eliminating several kinds of tax relief for businesses. The Democratic Republic of Congo strengthened investor protections by adopting the OHADA Uniform Act on Commercial Companies and Economic Interest Groups, which DB2014 Congo, Dem. Rep. introduces additional approval and disclosure requirements for related-party transactions and makes it possible to sue directors when such transactions harm the company. Côte d’Ivoire made transferring property easier by DB2014 Côte d'Ivoire streamlining procedures and reducing the property transfer tax. Chad made transferring property easier by lowering the DB2014 Chad property transfer tax. Cape Verde made property transfers faster by digitizing its DB2014 Cabo Verde land registry. Cape Verde made starting a business easier by reducing the DB2014 Cabo Verde minimum capital requirement. The Comoros made starting a business easier by eliminating DB2014 Comoros the requirement to deposit the minimum capital in a bank before incorporation. Côte d’Ivoire made starting a business easier by creating a DB2014 Côte d'Ivoire one-stop shop, reducing the notary fees and replacing the requirement for a copy of the founders’ criminal records with one for a sworn declaration at the time of company Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 330 DB year Economy Reform registration. The Democratic Republic of Congo made starting a business more complicated by increasing the minimum capital requirement. At the same time, it made the process easier by DB2014 Congo, Dem. Rep. reducing the time and by eliminating the requirement to obtain a certificate confirming the location of the new company’s headquarters. The Republic of Congo made starting a business easier by DB2014 Congo, Rep. reducing the registration costs and eliminating the merchant card. The Republic of Congo made trading across borders easier by DB2014 Congo, Rep. implementing prearrival processing of ship manifests and making improvements in customs administration. Chad made trading across borders more difficult by DB2014 Chad introducing a new export and import document. The Central African Republic made trading across borders DB2014 Central African Republic easier by rehabilitating the key transit road at the border with Cameroon. The Democratic Republic of Congo strengthened its secured transactions system by adopting the OHADA (Organization for the Harmonization of Business Law in Africa) Uniform Act on Secured Transactions. The new law broadens the range of DB2014 Congo, Dem. Rep. assets that can be used as collateral (including future assets) and the range of obligations that can be secured, extends security interests to the proceeds of the original asset and introduces the possibility of out-of-court enforcement. Angola increased documentation requirements for cross- DB2014 Angola border trade by introducing a mandatory registration for all traders and a new license for export and import transactions. Angola made getting electricity easier by eliminating the requirement for customers applying for an electricity DB2013 Angola connection to obtain authorizations from the 2 utility companies. DB2013 Benin Benin made starting a business easier by appointing a representative of the commercial registry at the one-stop Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 331 DB year Economy Reform shop and reducing some fees. Benin reduced the time required to obtain a construction DB2013 Benin permit by speeding up the processing of applications. Botswana made paying taxes more costly for companies by DB2013 Botswana increasing the profit tax rate. In Botswana exporting and importing became faster thanks to the introduction of a scanner by the country’s customs DB2013 Botswana authority and an upgrade of South Africa’s customs declaration system, both at the Kopfontein–Tlokweng border post. Benin reduced the time required to trade across borders by implementing an electronic single-window system integrating DB2013 Benin customs, control agencies, port authorities and other service providers at the Cotonou port. Chad made starting a business easier by setting up a one- DB2013 Chad stop shop. The Comoros made starting a business easier and less costly by replacing the requirement for a copy of the founders’ DB2013 Comoros criminal records with one for a sworn declaration at the time of the company’s registration and by reducing the fees to incorporate a company. The Democratic Republic of Congo made starting a business DB2013 Congo, Dem. Rep. easier by appointing additional public notaries. The Republic of Congo made starting a business easier by DB2013 Congo, Rep. eliminating or reducing several administrative costs associated with incorporation. The Central African Republic made obtaining a construction DB2013 Central African Republic permit more costly. The Republic of Congo made dealing with construction DB2013 Congo, Rep. permits less expensive by reducing the cost of registering a new building at the land registry. The Comoros made it easier to transfer property by reducing DB2013 Comoros the property transfer tax. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 332 DB year Economy Reform Benin made enforcing contracts easier by introducing a new DB2013 Benin code of civil, administrative and social procedures. Cameroon made enforcing contracts easier by creating DB2013 Cameroon specialized commercial divisions within its courts of first instance. Malawi made dealing with construction permits more DB2013 Malawi expensive by increasing the cost to obtain the plan approval and to register the property. Lesotho made starting a business easier by creating a one- stop shop for company incorporation and by eliminating the DB2013 Lesotho requirements for paid-in minimum capital and for notarization of the articles of association. Madagascar made starting a business easier by allowing the DB2013 Madagascar one-stop shop to deal with the publication of the notice of incorporation. Ethiopia improved access to credit information by establishing an online platform for sharing such information DB2013 Ethiopia and by guaranteeing borrowers’ right to inspect their personal data. Lesotho strengthened investor protections by increasing the disclosure requirements for related-party transactions and DB2013 Lesotho improving the liability regime for company directors in cases of abusive related-party transactions. Liberia made enforcing contracts easier by creating a DB2013 Liberia specialized commercial court. In Liberia obtaining an electricity connection became easier DB2013 Liberia thanks to the adoption of better procurement practices by the Liberia Electricity Corporation. Mali made paying taxes less costly for companies by reducing the corporate income tax rate—though it also introduced a DB2013 Mali new tax on land. At the same time, Mali simplified the processes of paying taxes by introducing a single form for joint filing and payment of several taxes. DB2013 Malawi Malawi introduced a mandatory pension contribution for Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 333 DB year Economy Reform companies. Liberia made paying taxes easier for companies by reducing DB2013 Liberia the profit tax rate and abolishing the turnover tax. DB2013 Ethiopia Ethiopia introduced a social insurance contribution. Kenya made paying taxes faster for companies by enhancing DB2013 Kenya electronic filing systems. In Gabon registering property became more difficult because DB2013 Gabon of longer administrative delays at the land registry. Trading across borders in Malawi became easier thanks to DB2013 Malawi improvements in customs clearance procedures and transport links between the port of Beira in Mozambique and Blantyre. Ghana added to the time required to import by increasing its DB2013 Ghana scanning of imports and changing its customs clearance system. Togo made starting a business easier and less costly by reducing incorporation fees, improving the work flow at the one-stop shop for company registration and replacing the DB2013 Togo requirement for a copy of the founders’ criminal records with one for a sworn declaration at the time of the company’s registration. Tanzania made starting a business easier by eliminating the DB2013 Tanzania requirement for inspections by health, town and land officers as a prerequisite for a business license. Tanzania made dealing with construction permits more DB2013 Tanzania expensive by increasing the cost to obtain a building permit. São Tomé and Príncipe made obtaining a construction permit DB2013 São Tomé and Príncipe more expensive by increasing the fees. Uganda made transferring property more difficult by introducing a requirement for property purchasers to obtain an income tax certificate before registration, resulting in DB2013 Uganda delays at the Uganda Revenue Authority and the Ministry of Finance. At the same time, Uganda made it easier by digitizing records at the title registry, increasing efficiency at the assessor’s office and making it possible for more banks to Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 334 DB year Economy Reform accept the stamp duty payment. Sierra Leone made registering property easier by DB2013 Sierra Leone computerizing the Ministry of Lands, Country Planning and the Environment. Namibia made transferring property more difficult by DB2013 Namibia requiring conveyancers to obtain a building compliance certificate beforehand. Nigeria improved access to credit information by distributing DB2013 Nigeria credit information from retail companies. Sudan improved access to credit information by establishing DB2013 Sudan a private credit bureau. Seychelles improved access to credit information by adopting DB2013 Seychelles new regulations that provide for the establishment and operation of a credit registry database. Sierra Leone improved access to credit information by DB2013 Sierra Leone establishing a public credit registry at its central bank and guaranteeing borrowers’ right to inspect their personal data. Burundi reduced the time to trade across borders by enhancing its use of electronic data interchange systems, DB2013 Burundi introducing a more efficient system for monitoring goods going through transit countries and improving border coordination with neighboring transit countries. Zambia strengthened its insolvency process by introducing further qualification requirements for receivers and DB2013 Zambia liquidators and by establishing specific duties and remuneration rules for them. Uganda strengthened its insolvency process by clarifying rules on the creation of mortgages, establishing the duties of DB2013 Uganda mortgagors and mortgagees, defining priority rules, providing remedies for mortgagors and mortgagees and establishing the powers of receivers. Niger reduced the time to import by expanding and DB2013 Niger optimizing the use of an electronic data interchange system for customs clearance. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 335 DB year Economy Reform South Africa reduced the time and documents required to DB2013 South Africa export and import through its ongoing customs modernization program. Tanzania made importing more difficult by introducing a DB2013 Tanzania requirement to obtain a certificate of conformity before the imported goods are shipped. Rwanda made enforcing contracts easier by implementing an DB2013 Rwanda electronic filing system for initial complaints. Togo increased the wage premium for weekly holiday work DB2013 Togo and the severance payment in cases of redundancy dismissal. Nigeria introduced a new compulsory labor contribution paid DB2013 Nigeria by the employer. DB2013 Swaziland Swaziland introduced value added tax. Mauritius made property transfers faster by implementing an DB2013 Mauritius electronic information management system at the Registrar- General’s Department. Mauritius improved access to credit information by starting to DB2013 Mauritius collect payment information from retailers and beginning to distribute both positive and negative information. Namibia made getting electricity easier by reducing the time DB2013 Namibia required to provide estimates and external connection works and by lowering the connection costs. Rwanda made getting electricity easier by reducing the cost DB2013 Rwanda of obtaining a new connection. Guinea made starting a business easier by setting up a one- stop shop for company incorporation and by replacing the DB2013 Guinea requirement for a copy of the founders’ criminal records with one for a sworn declaration at the time of the company’s registration Guinea made obtaining a building permit less expensive by DB2013 Guinea clarifying the method for calculating the cost. DB2013 Burundi Burundi made starting a business easier by eliminating the requirements to have company documents notarized, to Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 336 DB year Economy Reform publish information on new companies in a journal and to register new companies with the Ministry of Trade and Industry. Guinea made getting electricity easier by simplifying the DB2013 Guinea process for connecting new customers to the distribution network. Burundi made obtaining a construction permit easier by DB2013 Burundi eliminating the requirement for a clearance from the Ministry of Health and reducing the cost of the geotechnical study. Burundi made property transfers faster by establishing a DB2013 Burundi statutory time limit for processing property transfer requests at the land registry. Burundi strengthened investor protections by introducing new requirements for the approval of transactions between interested parties, by requiring greater corporate disclosure DB2012 Burundi to the board of directors and in the annual report and by making it easier to sue directors in cases of prejudicial transactions between interested parties. Burundi made paying taxes easier for companies by reducing DB2012 Burundi the payment frequency for social security contributions from monthly to quarterly. Burundi made dealing with construction permits easier by DB2012 Burundi reducing the cost to obtain a geotechnical study. Access to credit in Guinea was improved through amendments to the OHADA Uniform Act on Secured Transactions that broaden the range of assets that can be DB2012 Guinea used as collateral (including future assets), extend the security interest to the proceeds of the original asset and introduce the possibility of out-of-court enforcement. Tanzania made trading across borders faster by implementing DB2012 Tanzania the Pre-Arrival Declaration (PAD) system and electronic submission of customs declaration. Senegal made trading across borders less costly by opening DB2012 Senegal the market for transport, which increased competition. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 337 DB year Economy Reform São Tomé and Príncipe made trading across borders faster by DB2012 São Tomé and Príncipe adopting legislative, administrative and technological improvements. Sierra Leone made trading across borders faster by DB2012 Sierra Leone implementing the Automated System for Customs Data (ASYCUDA). The Seychelles made trading across borders faster by DB2012 Seychelles introducing electronic submission of customs documents. DB2012 Togo Togo reduced its corporate income tax rate. The Seychelles made paying taxes less costly for firms by DB2012 Seychelles eliminating the social security tax. Rwanda reduced the frequency of value added tax filings by DB2012 Rwanda companies from monthly to quarterly. In Rwanda the private credit bureau started to collect and distribute information from utility companies and also started DB2012 Rwanda to distribute more than 2 years of historical information, improving the credit information system. Access to credit in Niger was improved through amendments to the OHADA Uniform Act on Secured Transactions that broaden the range of assets that can be used as collateral DB2012 Niger (including future assets), extend the security interest to the proceeds of the original asset and introduce the possibility of out-of-court enforcement. Access to credit in Senegal was improved through amendments to the OHADA Uniform Act on Secured Transactions that broaden the range of assets that can be DB2012 Senegal used as collateral (including future assets), extend the security interest to the proceeds of the original asset and introduce the possibility of out-of-court enforcement. Sierra Leone improved its credit information system by DB2012 Sierra Leone enacting a new law providing for the creation of a public credit registry. DB2012 Togo Access to credit in Togo was improved through amendments to the OHADA Uniform Act on Secured Transactions that Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 338 DB year Economy Reform broaden the range of assets that can be used as collateral (including future assets), extend the security interest to the proceeds of the original asset and introduce the possibility of out-of-court enforcement. South Africa introduced a new reorganization process to DB2012 South Africa facilitate the rehabilitation of financially distressed companies. Sierra Leone established a fast-track commercial court in an DB2012 Sierra Leone effort to expedite commercial cases, including insolvency proceedings. Namibia adopted a new company law that established clear DB2012 Namibia procedures for liquidation. Mozambique made getting electricity more difficult by requiring authorization of a connection project by the DB2012 Mozambique Ministry of Energy and by adding an inspection of the completed external works. Senegal made enforcing contracts easier by launching DB2012 Senegal specialized commercial chambers in the court. The Seychelles expanded the jurisdiction of the lower court, DB2012 Seychelles increasing the time required to enforce contracts. Sierra Leone made enforcing contracts easier by launching a DB2012 Sierra Leone fast-track commercial court. Burundi amended its commercial code to establish DB2012 Burundi foreclosure procedures. Rwanda made transferring property more expensive by DB2012 Rwanda enforcing the checking of the capital gains tax. Namibia made transferring property more expensive for DB2012 Namibia companies. South Africa made transferring property less costly and more DB2012 South Africa efficient by reducing the transfer duty and introducing electronic filing. São Tomé and Príncipe made registering property less costly DB2012 São Tomé and Príncipe by lowering property transfer taxes. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 339 DB year Economy Reform Swaziland made transferring property quicker by streamlining DB2012 Swaziland the process at the land registry. Uganda increased the efficiency of property transfers by DB2012 Uganda establishing performance standards and recruiting more officials at the land office. Zambia made registering property more costly by increasing DB2012 Zambia the property transfer tax rate. São Tomé and Príncipe made dealing with construction DB2012 São Tomé and Príncipe permits easier by reducing the time required to process building permit applications. Senegal made obtaining a building permit more expensive by DB2012 Senegal increasing the cost. Mauritania made dealing with construction permits easier by DB2012 Mauritania opening a one-stop shop. Uganda introduced changes that added time to the process of obtaining a business license, slowing business start-up. But DB2012 Uganda it simplified registration for a tax identification number and for value added tax by introducing an online system. South Africa made starting a business easier by implementing DB2012 South Africa its new company law, which simplified the incorporation documents. São Tomé and Príncipe made starting a business easier by establishing a one-stop shop, eliminating the requirement for DB2012 São Tomé and Príncipe an operating license for general commercial companies and simplifying publication requirements. Senegal made starting a business easier by replacing the requirement for a copy of the founders’ criminal records with DB2012 Senegal one for a sworn declaration at the time of the company’s registration. Rwanda made starting a business easier by reducing the DB2012 Rwanda business registration fees. DB2012 Gambia, The The Gambia made trading across borders faster by implementing the Automated System for Customs Data Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 340 DB year Economy Reform (ASYCUDA). Liberia made trading across borders faster by implementing DB2012 Liberia online submission of customs forms and enhancing risk- based inspections. The Gambia reduced the minimum turnover tax and DB2012 Gambia, The corporate income tax rates. Lesotho made enforcing contracts easier by launching a DB2012 Lesotho specialized commercial court. Kenya introduced a case management system that will help DB2012 Kenya increase the efficiency and cost-effectiveness of commercial dispute resolution. Malawi adopted new rules providing clear procedural DB2012 Malawi requirements and time frames for winding up a company. The Gambia made getting electricity faster by allowing DB2012 Gambia, The customers to choose private contractors to carry out the external connection works. In Ethiopia delays in providing new connections made getting DB2012 Ethiopia electricity more difficult. Access to credit in Gabon was improved through amendments to the OHADA Uniform Act on Secured Transactions that broaden the range of assets that can be DB2012 Gabon used as collateral (including future assets), extend the security interest to the proceeds of the original asset and introduce the possibility of out-of-court enforcement. Access to credit in Guinea-Bissau was improved through amendments to the OHADA Uniform Act on Secured Transactions that broaden the range of assets that can be DB2012 Guinea-Bissau used as collateral (including future assets), extend the security interest to the proceeds of the original asset and introduce the possibility of out-of-court enforcement. Access to credit in Mali was improved through amendments DB2012 Mali to the OHADA Uniform Act on Secured Transactions that broaden the range of assets that can be used as collateral (including future assets), extend the security interest to the Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 341 DB year Economy Reform proceeds of the original asset and introduce the possibility of out-of-court enforcement. Liberia strengthened its legal framework for secured transactions by adopting a new commercial code that DB2012 Liberia broadens the range of assets that can be used as collateral (including future assets) and extends the security interest to the proceeds of the original asset. Madagascar improved its credit information system by eliminating the minimum threshold for loans included in the DB2012 Madagascar database and making it mandatory for banks to share credit information with the credit bureau. Malawi improved its credit information system by passing a DB2012 Malawi new law allowing the creation of a private credit bureau. The Democratic Republic of Congo reduced the DB2012 Congo, Dem. Rep. administrative costs of obtaining a construction permit. Malawi made property registration slower by no longer DB2012 Malawi sustaining last year’s time improvement in Compliance Certificate processing times at the Ministry of Lands. Malawi decreased the severance pay applicable in case of DB2012 Malawi redundancy dismissals of workers with 10 years of service. Cape Verde introduced qualification requirements for DB2012 Cabo Verde insolvency administrators and a shorter time frame for liquidation proceedings. Côte d’Ivoire eliminated a tax on firms, the contribution for DB2012 Côte d'Ivoire national reconstruction (contribution pour la reconstruction nationale). The Democratic Republic of Congo made paying taxes easier DB2012 Congo, Dem. Rep. for firms by replacing the sales tax with a value added tax. Burkina Faso made dealing with construction permits less DB2012 Burkina Faso costly by reducing the fees to obtain a fire safety study. The Republic of Congo made registering property more DB2012 Congo, Rep. expensive by reversing a previous law that reduced the registration fee. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 342 DB year Economy Reform Cape Verde made registering property faster by DB2012 Cabo Verde implementing time limits for the notaries and the land registry. The Central African Republic halved the cost of registering DB2012 Central African Republic property. DB2012 Ghana Ghana increased the cost to start a business by 70%. Guinea-Bissau made starting a business easier by establishing a one-stop shop, eliminating the requirement for an DB2012 Guinea-Bissau operating license and simplifying the method for providing criminal records and publishing the registration notice. Madagascar eased the process of starting a business by eliminating the minimum capital requirement, but also made DB2012 Madagascar it more difficult by introducing the requirement of obtaining a tax identification number. Liberia made starting a business easier by introducing a one- DB2012 Liberia stop shop. Mali made starting a business easier by adding to the services DB2012 Mali provided by the one-stop shop. Access to credit in Côte d’Ivoire was improved through amendments to the OHADA Uniform Act on Secured Transactions that broaden the range of assets that can be DB2012 Côte d'Ivoire used as collateral (including future assets), extend the security interest to the proceeds of the original asset and introduce the possibility of out-of-court enforcement. Access to credit in the Republic of Congo was improved through amendments to the OHADA Uniform Act on Secured Transactions that broaden the range of assets that can be DB2012 Congo, Rep. used as collateral (including future assets), extend the security interest to the proceeds of the original asset and introduce the possibility of out-of-court enforcement. Access to credit in Comoros was improved through amendments to the OHADA Uniform Act on Secured DB2012 Comoros Transactions that broaden the range of assets that can be used as collateral (including future assets), extend the security interest to the proceeds of the original asset and introduce Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 343 DB year Economy Reform the possibility of out-of-court enforcement. Cape Verde improved its credit information system by DB2012 Cabo Verde introducing a new online platform and by starting to provide 5 years of historical data. Access to credit in Cameroon was improved through amendments to the OHADA Uniform Act on Secured Transactions that broaden the range of assets that can be DB2012 Cameroon used as collateral (including future assets), extend the security interest to the proceeds of the original asset and introduce the possibility of out-of-court enforcement. Access to credit in Chad was improved through amendments to the OHADA Uniform Act on Secured Transactions that broaden the range of assets that can be used as collateral DB2012 Chad (including future assets), extend the security interest to the proceeds of the original asset and introduce the possibility of out-of-court enforcement. Access to credit in the Central African Republic was improved through amendments to the OHADA Uniform Act on Secured Transactions that broaden the range of assets that can be DB2012 Central African Republic used as collateral (including future assets), extend the security interest to the proceeds of the original asset and introduce the possibility of out-of-court enforcement. Access to credit in Equatorial Guinea was improved through amendments to the OHADA Uniform Act on Secured Transactions that broaden the range of assets that can be DB2012 Equatorial Guinea used as collateral (including future assets), extend the security interest to the proceeds of the original asset and introduce the possibility of out-of-court enforcement. Côte d’Ivoire made starting a business easier by reorganizing DB2012 Côte d'Ivoire the court clerk’s office where entrepreneurs file their company documents. The Democratic Republic of Congo made business start-up DB2012 Congo, Dem. Rep. faster by reducing the time required to complete company registration and obtain a national identification number. Comoros made the process of starting a business more DB2012 Comoros difficult by increasing the minimum capital requirement. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 344 DB year Economy Reform The Central African Republic made starting a business easier by reducing business registration fees and by replacing the DB2012 Central African Republic requirement for a copy of the founders’ criminal records with one for a sworn declaration at the time of the company’s registration. Chad made starting a business easier by eliminating the requirement for a medical certificate and by replacing the DB2012 Chad requirement for a copy of the founders’ criminal records with one for a sworn declaration at the time of the company’s registration. Cameroon made starting a business easier by replacing the requirement for a copy of the founders’ criminal records with DB2012 Cameroon one for a sworn declaration at the time of the company’s registration, and by reducing publication fees. Access to credit in Benin was improved through amendments to the OHADA (Organization for the Harmonization of Business Law in Africa) Uniform Act on Secured Transactions DB2012 Benin that broaden the range of assets that can be used as collateral (including future assets), extend the security interest to the proceeds of the original asset and introduce the possibility of out-of-court enforcement. Access to credit in Burkina Faso was improved through amendments to the OHADA Uniform Act on Secured Transactions that broaden the range of assets that can be DB2012 Burkina Faso used as collateral (including future assets), extend the security interest to the proceeds of the original asset and introduce the possibility of out-of-court enforcement. Angola made transferring property less costly by reducing DB2012 Angola transfer taxes. Angola strengthened its credit information system by DB2012 Angola adopting new rules for credit bureaus and guaranteeing the right of borrowers to inspect their data. Burkina Faso made starting a business easier by replacing the requirement for a copy of the founders’ criminal records with DB2012 Burkina Faso one for a sworn declaration at the time of the company’s registration. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 345 DB year Economy Reform Benin made starting a business easier by replacing the DB2012 Benin requirement for a copy of the founders’ criminal records with one for a sworn declaration at the time of the company’s Angola reduced the time for trading across borders by DB2011 Angola making investments in port infrastructure and administration. Burkina Faso reduced the statutory tax rate and the number DB2011 Burkina Faso of taxes for business and introduced simpler, uniform compliance procedures. Burkina Faso made dealing with construction permits easier DB2011 Burkina Faso by cutting the cost of the soil survey in half and the time to process a building permit application by a third. Benin created a new municipal commission to streamline DB2011 Benin construction permitting and set up an ad hoc commission to deal with the backlog in permit applications. Cape Verde made business start-up easier by eliminating the need for a municipal inspection before a business begins DB2011 Cabo Verde operations and computerizing the system for delivering the municipal license. Cameroon made starting a business easier by establishing a DB2011 Cameroon new one-stop shop and abolishing the requirement for verifying business premises and its corresponding fees. The Democratic Republic of Congo eased business start-up DB2011 Congo, Dem. Rep. by eliminating procedures, including the company seal. Burkina Faso made enforcing contracts easier by setting up a DB2011 Burkina Faso specialized commercial court and abolishing the fee to register judicial decisions. Burkina Faso reduced documentation requirements for DB2011 Burkina Faso importers and exporters, making it easier to trade. The Republic of Congo reduced its corporate income tax rate DB2011 Congo, Rep. from 38% to 36% in 2010. Côte d’Ivoire made paying taxes less costly for companies by DB2011 Côte d'Ivoire reducing the corporate income tax rate. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 346 DB year Economy Reform Chad increased taxes on business through changes to its DB2011 Chad social security contribution rates. DB2011 Cabo Verde Cape Verde abolished the stamp duties on sales and checks. Cape Verde eased property registration by switching from DB2011 Cabo Verde fees based on a percentage of the property value to lower fixed rates. The Democratic Republic of Congo reduced by half the DB2011 Congo, Dem. Rep. property transfer tax to 3% of the property value. Côte d’Ivoire eased construction permitting by eliminating DB2011 Côte d'Ivoire the need to obtain a preliminary approval. Dealing with construction permits became easier in the Democratic Republic of Congo thanks to a reduction in the DB2011 Congo, Dem. Rep. cost of a building permit from 1% of the estimated construction cost to 0.6% and a time limit for issuing building permits. Kenya eased business start-up by reducing the time it takes to get the memorandum and articles of association stamped, DB2011 Kenya merging the tax and value added tax registration procedures and digitizing records at the registrar. Malawi eased property transfers by cutting the wait for DB2011 Malawi consents and registration of legal instruments by half. Mali eased property transfers by reducing the property DB2011 Mali transfer tax for firms from 15% of the property value to 7%. Mali eased construction permitting by implementing a DB2011 Mali simplified environmental impact assessment for noncomplex commercial buildings. DB2011 Madagascar Madagascar continued to reduce corporate tax rates. Kenya increased the administrative burden of paying taxes by DB2011 Kenya requiring quarterly filing of payroll taxes. Mozambique eased business start-up by introducing a DB2011 Mozambique simplified licensing process. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 347 DB year Economy Reform São Tomé and Principe made starting a business more DB2011 São Tomé and Príncipe difficult by introducing a minimum capital requirement for limited liability companies. Uganda made it more difficult to start a business by DB2011 Uganda increasing the trade licensing fees. Zambia eased business start-up by eliminating the minimum DB2011 Zambia capital requirement. Zimbabwe eased business start-up by reducing registration DB2011 Zimbabwe fees and speeding up the name search process and company and tax registration. Ghana strengthened access to credit by establishing a centralized collateral registry and by granting an operating DB2011 Ghana license to a private credit bureau that began operations in April of 2010. Guinea-Bissau established a specialized commercial court, DB2011 Guinea-Bissau speeding up the enforcement of contracts. Malawi simplified the enforcement of contracts by raising the DB2011 Malawi ceiling for commercial claims that can be brought to the magistrates court. Madagascar improved communication and coordination between customs and the terminal port operators through its DB2011 Madagascar single-window system (GASYNET), reducing both the time and the cost to export and import. Mali eliminated redundant inspections of imported goods, DB2011 Mali reducing the time for trading across borders. Ethiopia made trading easier by addressing internal DB2011 Ethiopia bureaucratic inefficiencies. Kenya speeded up trade by implementing an electronic cargo tracking system and linking this system to the Kenya Revenue DB2011 Kenya Authority’s electronic data interchange system for customs clearance. Zimbabwe reduced the severance payment obligation DB2011 Zimbabwe applicable in case of redundancy dismissals. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 348 DB year Economy Reform Rwanda made dealing with construction permits easier by passing new building regulations at the end of April 2010 and DB2011 Rwanda implementing new time limits for the issuance of various permits. Sierra Leone made dealing with construction permits easier DB2011 Sierra Leone by streamlining the issuance of location clearances and building permits. Uganda enhanced access to credit by establishing a new DB2011 Uganda private credit bureau. Rwanda enhanced access to credit by allowing borrowers the right to inspect their own credit report and mandating that DB2011 Rwanda loans of all sizes be reported to the central bank’s public credit registry. Swaziland strengthened investor protections by requiring greater corporate disclosure, higher standards of accountability for company directors and greater access to DB2011 Swaziland corporate information for minority investors. Swaziland reduced the time to import by implementing an electronic data interchange system for customs at its border posts. Zimbabwe reduced the corporate income tax rate from 30% to 25%, lowered the capital gains tax from 20% to 5% and DB2011 Zimbabwe simplified the payment of corporate income tax by allowing quarterly payment through commercial banks. DB2011 Niger Niger reduced its corporate income tax rate. Sierra Leone replaced sales and service taxes with a goods DB2011 Sierra Leone and service tax. The Seychelles removed the tax-free threshold limit and DB2011 Seychelles lowered corporate income tax rates. São Tomé and Principe reduced the corporate income tax DB2011 São Tomé and Príncipe rate to a standard 25%. Uganda continues to improve the efficiency of its court DB2011 Uganda system, greatly reducing the time to file and serve a claim. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 349 DB year Economy Reform Zambia improved contract enforcement by introducing an electronic case management system in the courts that DB2011 Zambia provides electronic referencing of cases, a database of laws, real-time court reporting and public access to court records. Sierra Leone lifted a moratorium on sales of privately owned DB2011 Sierra Leone properties. Zambia eased trade by implementing a one-stop border post with Zimbabwe, launching web-based submission of customs DB2011 Zambia declarations and introducing scanning machines at border posts. Rwanda reduced the number of trade documents required and enhanced its joint border management procedures with DB2011 Rwanda Uganda and other neighbors, leading to an improvement in the trade logistics environment. Swaziland reduced the import time of trading across borders DB2011 Swaziland by implementing an electronic data interchange system for customs at its border posts. DB2011 Guinea Guinea increased the cost of obtaining a building permit. DB2011 Mauritius Mauritius introduced a new corporate social responsibility tax. Mauritius speeded up the resolution of commercial disputes DB2011 Mauritius by recruiting more judges and adding more courtrooms. Burundi made paying taxes simpler by replacing the DB2011 Burundi transactions tax with a value added tax. Note: For information on reforms in earlier years (back to DB2005), see the Doing Business reports for these years, available at http://www.doingbusiness.org. Source: Doing Business database. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 350 WHAT THE PAYING TAXES INDICATORS PAYING TAXES Taxes are essential. The level of tax rates needs to MEASURE be carefully chosen—and needless complexity in tax rules avoided. Firms in economies that rank Tax payments for a manufacturing company better on the ease of paying taxes in the Doing in 2014 (number per year adjusted for Business study tend to perceive both tax rates and electronic and joint filing and payment) tax administration as less of an obstacle to Total number of taxes and contributions paid, business according to the World Bank Enterprise including consumption taxes (value added tax, Survey research. sales tax or goods and service tax) Method and frequency of filing and payment What do the indicators cover? Time required to comply with 3 major taxes Using a case scenario, Doing Business records the (hours per year) taxes and mandatory contributions that a medium- size company must pay in a given year as well as Collecting information and computing the tax measures of the administrative burden of paying payable taxes and contributions and dealing with postfiling Completing tax return forms, filing with processes. This case scenario uses a set of financial proper agencies statements and assumptions about transactions Arranging payment or withholding made over the year. Information is also compiled on the frequency of filing and payments, time taken to Preparing separate tax accounting books, if comply with tax laws, time taken to comply with the required requirements of postfiling processes and time Total tax rate (% of profit before all taxes) waiting for these processes to be completed. The ranking of economies on the ease of paying taxes is Profit or corporate income tax determined by sorting their distance to frontier Social contributions and labor taxes paid by scores on the ease of paying taxes. These scores are the employer the simple average of the distance to frontier scores Property and property transfer taxes for each of the four component indicators – number of tax payments. time, total tax rate and postfiling Dividend, capital gains and financial index – with a threshold and a nonlinear transactions taxes transformation applied to one of the component Waste collection, vehicle, road and other taxes indicators, the total tax rate2. If both VAT (or GST) Postfiling Index and corporate income tax apply, the postfiling index is the simple average of the distance to frontier sores The time to comply with a VAT or GST refund for each of the four components: the time to comply The time to receive a VAT or GST refund with a VAT or GST refund, the time to obtain a VAT The time to comply with a corporate income or GST refund, the time to comply with a corporate tax audit income tax audit and the time to complete a The time to complete a corporate income corporate income tax audit. If only VAT (or GST) or tax audit corporate income applies, the postfiling index is the simple average of the scores for only the two components pertaining to the applicable tax. If  neither VAT (or GST) nor corporate income tax  applies, the postfiling index is not included in the ranking of the ease of paying taxes.  2 The nonlinear distance to frontier for the total tax rate is equal to the distance to frontier for the total tax rate to the power of 0.8. The threshold is defined as the total tax rate at the 15th percentile of the overall distribution for all years included in the analysis up to and including Doing Business 2015, which is 26.1%. All economies with a total tax rate below this threshold receive the same score as the economy at the threshold. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 351  Taxes and mandatory contributions include Assumptions about the corporate income tax corporate income tax, turnover tax and all labor audit process: taxes and contributions paid by the company. A range of standard deductions and exemptions  An error in the calculation of the income tax liability are also recorded. (for example, use of incorrect tax depreciation rates, or incorrectly treating an expense as tax deductible) All financial statement variables are proportional to leads to an incorrect income tax return and 2012 income per capita. To make the data consequently an underpayment of corporate comparable across economies, several assumptions income tax. are used.  TaxpayerCo. discovered the error and voluntarily  TaxpayerCo is a medium-size business that notified the tax authority of the error in the started operations on January 1, 2014. corporate income tax return.  The business starts from the same financial  position in each economy. All the taxes and mandatory contributions paid during the second  year of operation are recorded.   Taxes and mandatory contributions are measured at all levels of government. Assumptions about the VAT refund process:  In June 2015, TaxpayerCo. makes a large capital purchase: one additional machine for manufacturing pots.  The value of the machine is 65 times income per capita of the economy.  Sales are equally spread per month (that is, 1,050 times income per capita divided by 12).  Cost of goods sold are equally expensed per month (that is, 875 times income per capita divided by 12).  The seller of the machinery is registered for VAT or general sales tax (GST).  Excess input VAT incurred in June will be fully recovered after four consecutive months if the VAT or GST rate is the same for inputs, sales and the machine and the tax reporting period is every month.   Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 352 PAYING TAXES Where do the region’s economies stand today? What is the administrative burden of complying with information for assessing the tax compliance burden for taxes in economies in Sub-Saharan Africa (SSA)—and businesses (figure 8.1). The average ranking of the region how much do firms pay in taxes? The global rankings of provides a useful benchmark. these economies on the ease of paying taxes offer useful Figure 8.1 How economies in Sub-Saharan Africa (SSA) rank on the ease of paying taxes Note: All economies with a total tax rate below the threshold of 26.1% applied in DB2015, receive the same distance to frontier score for the total tax rate (a distance to frontier score of 100 for the total tax rate) for the purpose of calculating the ranking on the ease of paying taxes. Source: Doing Business database. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 353 PAYING TAXES The indicators underlying the rankings may be more major taxes (corporate income tax, VAT or sales tax and revealing. Data collected by Doing Business show what it labor taxes and mandatory contributions)—as well as the takes to comply with tax regulations in each economy in total tax rate (figure 8.2). Comparing these indicators the region—the number of payments per year and the across the region and with averages both for the region time required to prepare, and file and pay taxes the 3 and for comparator regions can provide useful insights. Figure 8.2 How easy is it to pay taxes in economies in Sub-Saharan Africa (SSA)—and what are the total tax rates? Payments (number per year) Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 354 PAYING TAXES Time (hours per year) Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 355 PAYING TAXES Total tax rate (% of profit) Source: Doing Business database. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 356 PAYING TAXES Postfiling Index (DTF) Source: Doing Business database. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 357 PAYING TAXES What are the changes over time? Economies around the world have made paying taxes concrete results. Some economies simplifying faster and easier for businesses—such as by compliance with tax obligations and reducing rates have consolidating filings, reducing the frequency of seen tax revenue rise. What tax reforms has Doing payments or offering electronic filing and payment. Business recorded in Sub-Saharan Africa (SSA) (table Many have lowered tax rates. Changes have brought 8.1)? Table 8.1 How have economies in Sub-Saharan Africa (SSA) made paying taxes easier—or not? By Doing Business report year DB2011 to DB2017 DB year Economy Reform Angola adopted a new labor law that decreased the wage premium for overtime and night work and increased the wage premium for work on weekly holidays. The law also extended the maximum duration of fixed-term contracts and DB2017 Angola made fixed-term contracts able to be used for permanent tasks, reduced severance pay for redundancy dismissals of employees with five and ten years of continuous employment and increased severance pay for employees with one continuous year of service. Angola made starting a business easier by eliminating the DB2017 Angola paid-in minimum capital requirement. Angola made paying taxes easier and less costly by reducing the frequency of advance payments of corporate income tax and increasing the allowable deductions for bad debt DB2017 Angola provisions. At the same time, Angola made interest income tax a final tax that is not deductible for the calculation of corporate income tax. Botswana made dealing with construction permits easier by DB2017 Botswana getting rid of the requirement to submit a rates clearance certificate in order to obtain a building permit. Burkina Faso improved access to credit information by introducing regulations that govern the licensing and DB2017 Burkina Faso functioning of credit bureaus in West African Economic and Monetary Union (UEMOA) member states. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 358 DB year Economy Reform Burkina Faso made resolving insolvency easier by introducing a new conciliation procedure for companies in financial DB2017 Burkina Faso difficulties and a simplified preventive settlement procedure for small companies. Benin made resolving insolvency easier by introducing a new conciliation procedure for companies in financial difficulties DB2017 Benin and a simplified preventive settlement procedure for small companies. Benin made starting a business easier by eliminating the need DB2017 Benin to notarize company bylaws to activate a bank account after incorporation. Burkina Faso made starting a business less costly by reducing DB2017 Burkina Faso the paid-in minimum capital required to register a company. Cameroon made dealing with construction permits easier by reducing the time it takes to obtain the building permit and DB2017 Cameroon strengthen the Building Quality Control Index by increasing transparency. te d’Ivoire made dealing with construction permits more DB2017 Côte d'Ivoire transparent by making building regulations accessible online. The Democratic Republic of Congo made dealing with construction permits easier by improving building quality DB2017 Congo, Dem. Rep. control and reducing the time it takes to obtain the building permit. Côte d’Ivoire made enforcing contracts easier by introducing DB2017 Côte d'Ivoire a simplified fast-track procedure for small claims that allows for parties’ self-representation. The Democratic Republic of Congo adopted legislation that DB2017 Congo, Dem. Rep. prohibits discrimination in hiring on the basis of gender. The Comoros reduced the length of notice period and DB2017 Comoros amount of severance payment for redundancy dismissals. Cabo Verde introduced unemployment insurance for workers DB2017 Cabo Verde with a contribution period of at least six months. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 359 DB year Economy Reform Côte d’Ivoire improved access to credit information by DB2017 Côte d'Ivoire establishing a new credit bureau. Côte d’Ivoire made resolving insolvency easier by introducing a new conciliation procedure for companies in financial DB2017 Côte d'Ivoire difficulties and a simplified preventive settlement procedure for small companies. The Comoros made resolving insolvency easier by introducing a new conciliation procedure for companies in DB2017 Comoros financial difficulties and a simplified preventive settlement procedure for small companies. The Republic of Congo made resolving insolvency easier by introducing a new conciliation procedure for companies in DB2017 Congo, Rep. financial difficulties and a simplified preventive settlement procedure for small companies. The Democratic Republic of Congo made resolving insolvency easier by introducing a new conciliation procedure for DB2017 Congo, Dem. Rep. companies in financial difficulties and a simplified preventive settlement procedure for small companies. Cameroon made resolving insolvency easier by introducing a new conciliation procedure for companies in financial DB2017 Cameroon difficulties and a simplified preventive settlement procedure for small companies. Chad made resolving insolvency easier by introducing a new conciliation procedure for companies in financial difficulties DB2017 Chad and a simplified preventive settlement procedure for small companies. The Central African Republic made resolving insolvency easier by introducing a new conciliation procedure for companies in DB2017 Central African Republic financial difficulties and a simplified preventive settlement procedure for small companies. Equatorial Guinea made resolving insolvency easier by introducing a new conciliation procedure for companies in DB2017 Equatorial Guinea financial difficulties and a simplified preventive settlement procedure for small companies. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 360 DB year Economy Reform Comoros made transferring a property less expensive by DB2017 Comoros reducing transfer costs. The Democratic Republic of Congo made it more expensive DB2017 Congo, Dem. Rep. to transfer property by increasing the property transfer tax. Chad reduced the cost of starting a business by reducing the DB2017 Chad paid-in minimum capital required to register a company. Equatorial Guinea made the process of starting a business DB2017 Equatorial Guinea easier by eliminating the need to obtain a copy of the business founders' criminal records. Equatorial Guinea made paying taxes more costly by DB2017 Equatorial Guinea increasing the minimum tax. Cameroon made paying taxes more costly by increasing the DB2017 Cameroon minimum tax rate for companies. Madagascar increased the transparency of dealing with DB2017 Madagascar construction permits by publishing construction-related regulations online and free of charge. Ghana made dealing with construction permits more DB2017 Ghana expensive by increasing the cost of obtaining a building permit. Liberia shortened the workweek by increasing the mandatory number of weekly rest hours to 36 consecutive hours with Sunday designated as the weekly holiday. It also mandated a maximum of five overtime hours per week. Liberia also DB2017 Liberia introduced paid annual leave entitlements to employees after one year of employment, extended the duration of paid maternity leave and mandated equal remuneration for work of equal value. The Gambia strengthened access to credit by adopting the Security Interests in Moveable Property Act. The new law on DB2017 Gambia, The secured transactions implements a functional secured transactions system and establishes a centralized notice based collateral registry. DB2017 Malawi Malawi strengthened access to credit by adopting a new law Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 361 DB year Economy Reform on secured transactions that implements a functional secured transactions system and establishes a centralized, notice- based, online collateral registry. Lesotho improved access to credit information by expanding DB2017 Lesotho the coverage of its credit bureau. Mali improved access to credit information by establishing a DB2017 Mali new credit bureau. Kenya streamlined the process of getting electricity by introducing the use of a geographic information system DB2017 Kenya which eliminates the need to conduct a site visit, thereby reducing the time and interactions needed to obtain an electricity connection. Kenya strengthened minority investor protections by clarifying ownership and control structures, by introducing greater requirements for disclosure of related-party DB2017 Kenya transactions to the board of directors, by making it easier to sue directors in cases of prejudicial related-party transactions and by allowing the rescission of related-party transactions that are shown to harm the company. Mali made resolving insolvency easier by introducing a new conciliation procedure for companies in financial difficulties DB2017 Mali and a simplified preventive settlement procedure for small companies. Gabon made resolving insolvency easier by introducing a new conciliation procedure for companies in financial difficulties DB2017 Gabon and a simplified preventive settlement procedure for small companies. Guinea-Bissau made resolving insolvency easier by introducing a new conciliation procedure for companies in DB2017 Guinea-Bissau financial difficulties and a simplified preventive settlement procedure for small companies. Kenya made resolving insolvency easier by introducing a reorganization procedure, facilitating continuation of the DB2017 Kenya debtor’s business during insolvency proceedings and by introducing regulations for insolvency practitioners. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 362 DB year Economy Reform Kenya made Registering property easier by increasing the DB2017 Kenya transparency at its land registry and cadastre. Ghana made starting a business more costly by increasing the DB2017 Ghana registration and authentication fees. Kenya made starting a business easier by removing stamp duty fees required for the nominal capital, memorandum and articles of association . Kenya also eliminated requirements to DB2017 Kenya sign compliance declarations before a commissioner of oaths. However, Kenya also made starting a business more expensive by introducing a flat fee for company incorporation. Mali made starting a business less expensive by reducing the DB2017 Mali paid-in minimum capital requirement. Madagascar made starting a business easier by reducing the number of procedures needed to register a company. DB2017 Madagascar Malawi made starting a business easier by eliminating the DB2017 Malawi legal requirement to use a company seal and making it optional for entrepreneurs. Madagascar made trading across borders easier by simplifying and streamlining customs procedures and DB2017 Madagascar implementing an electronic data interchange system, which reduced the time for preparation and submission of trade documents for both exporting and importing. Ghana made trading across borders easier by removing the DB2017 Ghana mandatory pre-arrival assessment inspection at origin for imported products. Rwanda made dealing with construction permits more cumbersome and expensive by introducing new requirements DB2017 Rwanda to obtain a building permit. It also strengthen the quality control index by implementing the qualifications required for architects and engineers. DB2017 Zambia Zambia made dealing with construction permits more costly Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 363 DB year Economy Reform by raising the costs associated with submitting a brief to the environmental agency. Zimbabwe made dealing with construction permits faster by DB2017 Zimbabwe streamlining the building plan approval process. Niger made enforcing contracts easier by creating a specialized commercial court in Niamey and by adopting a DB2017 Niger new code of civil procedure that establishes time standards for key court events. Rwanda made enforcing contracts easier by introducing an DB2017 Rwanda electronic case management system for judges and lawyers. São Tomé and Príncipe adopted a minimum wage for the DB2017 São Tomé and Príncipe private sector. Zimbabwe reduced severance payments and introduced DB2017 Zimbabwe stricter rules governing fixed-term contracts. DB2017 Zambia Zambia eliminated fixed-term contracts for permanent tasks. Nigeria strengthened access to credit by creating a DB2017 Nigeria centralized collateral registry. This reform applies to both Kano and Lagos. Zimbabwe improved access to credit information by allowing DB2017 Zimbabwe the establishment of a credit registry. Mozambique improved access to credit information by DB2017 Mozambique enacting a law that allows the establishment of a new credit bureau. Niger improved access to credit information by establishing a DB2017 Niger new credit bureau. Mauritania improved access to credit information by DB2017 Mauritania providing banks and financial institutions with online access to the credit registry data. Senegal improved access to credit information by DB2017 Senegal establishing a new credit bureau. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 364 DB year Economy Reform The credit bureau in Tanzania expanded credit bureau DB2017 Tanzania borrower coverage and began to distribute credit data from retailers. Togo improved access to credit information by introducing DB2017 Togo regulations that govern the licensing and functioning of credit bureaus in UEMOA member states. Mauritania strengthened minority investor protections by requiring prior external review of related-party transactions, DB2017 Mauritania by increasing director liability and by expanding shareholders' role in major transactions. Niger strengthened minority investor protections by DB2017 Niger introducing a provision whereby requires the winning party’s legal expenses are reimbursed by the losing party. Sudan strengthened minority investor protections by introducing greater requirements for disclosure of related- party transactions to the board of directors, and granting shareholders preemption rights in limited liability companies. DB2017 Sudan However, Sudan weakened minority investor protections by making it more difficult to sue directors in case of prejudicial related-party transactions, decreasing shareholder rights and role in major corporate decisions, and undermining ownership and control structures. Togo made resolving insolvency easier by introducing a new conciliation procedure for companies in financial difficulties DB2017 Togo and a simplified preventive settlement procedure for small companies. Senegal made resolving insolvency easier by introducing a new conciliation procedure for companies in financial DB2017 Senegal difficulties and a simplified preventive settlement procedure for small companies. Niger made resolving insolvency easier by introducing a new conciliation procedure for companies in financial difficulties DB2017 Niger and a simplified preventive settlement procedure for small companies. DB2017 Zimbabwe Zimbabwe made registering property easier by launching an Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 365 DB year Economy Reform official website containing information on the list of documents and fees for completing a property transaction, as well as, a specific time frame for delivering a legally binding document that proves property ownership. Zambia made it more affordable to transfer property by DB2017 Zambia decreasing the property Rwanda made it easier to register property by introducing DB2017 Rwanda effective time limits and increasing the transparency of the land administration system. Senegal made registering property easier by increasing the DB2017 Senegal transparency at its land registry and cadastre. South Africa made it more expensive to transfer property by DB2017 South Africa increasing the property transfer tax. Sudan made starting a business more difficult by increasing DB2017 Sudan the cost of a company seal. Uganda made starting a business easier by eliminating the DB2017 Uganda requirement that a commissioner of oaths must sign compliance declarations. South Africa made starting a business easier by introducing DB2017 South Africa an online portal to search for a company name. Sierra Leone made starting a business easier by reducing DB2017 Sierra Leone registration fees. Rwanda made starting a business easier by improving the DB2017 Rwanda online registration one-stop shop and streamlining post- registration procedures. Mozambique made starting a business more difficult by DB2017 Mozambique increasing registration and notary fees. Niger made starting a business easier by reducing the time DB2017 Niger and cost needed to register a company. Niger also eliminated the requirement to notarize a company’s bylaws. DB2017 Nigeria Nigeria made starting a business easier by improving online government portals . This reform applies to both Kano and Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 366 DB year Economy Reform Lagos. Zimbabwe made trading across borders more difficult by DB2017 Zimbabwe introducing a mandatory pre-shipment inspection for imported products. Niger made trading across borders easier by removing the DB2017 Niger mandatory pre-shipment inspection for imported products. Mauritania made trading across borders easier by upgrading SYDONIA World electronic system, which reduced the time DB2017 Mauritania for preparation and submission of customs declarations for both exports and imports. Rwanda made trading across borders easier by removing the DB2017 Rwanda mandatory pre-shipment inspection for imported products. Uganda made trading across borders easier by constructing DB2017 Uganda the Malaba One-Stop Border Post which reduced border compliance time for exports. Togo made trading across borders easier by implementing an electronic single-window system, which reduced the time for DB2017 Togo border compliance and documentary compliance for both exporting and importing. Togo made paying taxes easier by streamlining the DB2017 Togo administrative process of complying with tax obligations. Uganda made paying taxes easier by eliminating a requirement for tax returns to be submitted in paper copy DB2017 Uganda following online submission. At the same time, Uganda increased the stamp duty for insurance contracts. Tanzania made paying taxes more complicated by increasing the frequency of filing of the skills Development Levy and DB2017 Tanzania more costly by introducing a workers’ compensation tariff paid by employers. South Africa made paying taxes more costly by increasing the DB2017 South Africa rates of vehicle tax and property tax. At the same time the rate of social security contributions paid by employers was reduced. South Africa made paying taxes more complicated Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 367 DB year Economy Reform by increasing the time it takes to prepare VAT returns. Senegal made paying taxes less costly by reducing the DB2017 Senegal maximum cap for corporate income tax and implementing more efficient accounting systems and software. Rwanda made paying taxes more complicated by introducing DB2017 Rwanda a requirement that companies file and pay social security contributions monthly instead of quarterly. Mauritania made paying taxes easier by reducing the DB2017 Mauritania frequency of both tax filing and payment of social security contributions. Burundi made paying taxes easier by introducing a new tax DB2017 Burundi return and eliminating the personalized VAT declaration form. Guinea made resolving insolvency easier by introducing a new conciliation procedure for companies in financial DB2017 Guinea difficulties and a simplified preventive settlement procedure for small companies. Mauritius made registering property easier by digitizing its DB2017 Mauritius land records. In Mauritius the time required for dealing with construction DB2016 Mauritius permits was reduced by the hiring of a more efficient subcontractor to establish sewerage connections. Guinea made starting a business easier by reducing the DB2016 Guinea minimum capital requirement. The utility in Senegal made getting an electricity connection less time-consuming by streamlining the review of applications and the process for the final connection as well DB2016 Senegal as by reducing the time needed to issue an excavation permit. It also made getting electricity less costly by reducing the security deposit. The utility in Togo reduced the time and procedures for getting an electricity connection through several initiatives, DB2016 Togo including by creating a single window enabling customers to pay all fees at once. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 368 DB year Economy Reform The utility in Uganda reduced delays for new electricity connections by deploying more customer service engineers DB2016 Uganda and reducing the time needed for the inspection and meter installation. Rwanda made dealing with construction permits easier by DB2016 Rwanda adopting a new building code and new urban planning regulations. Niger made dealing with construction permits easier by DB2016 Niger reducing the time required for companies to obtain a water connection. In Namibia the process of dealing with construction permits DB2016 Namibia became more time-consuming as a result of inefficiency at the municipality. Senegal made enforcing contracts easier by introducing a law DB2016 Senegal regulating voluntary mediation. Rwanda improved its insolvency system by introducing provisions on voidable transactions and the approval of DB2016 Rwanda reorganization plans and by establishing additional safeguards for creditors in reorganization proceedings. Zambia made paying taxes easier for companies by implementing electronic filing and payment for VAT. At the DB2016 Zambia same time, Zambia made paying taxes more costly by increasing the property transfer tax rate. Swaziland made paying taxes less costly for companies by reducing the corporate income tax rate. On the other hand, DB2016 Swaziland Swaziland raised the ceiling for the National Provident Fund contribution. Mozambique made paying taxes easier and less costly for companies by implementing an online system for filing social DB2016 Mozambique security contributions and by increasing the depreciation rate for copying machines. Rwanda made paying taxes easier for companies by DB2016 Rwanda introducing electronic filing and making its use compulsory. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 369 DB year Economy Reform Rwanda strengthened minority investor protections by introducing provisions allowing holders of 10% of a company’s shares to call for an extraordinary meeting of shareholders, requiring holders of special classes of shares to DB2016 Rwanda vote on decisions affecting their shares, requiring board members to disclose information about their directorships and primary employment and requiring that audit reports for listed companies be published in a newspaper. Nigeria strengthened minority investor protections by requiring that related-party transactions be subject to DB2016 Nigeria external review and to approval by disinterested shareholders. This reform applies to both Kano and Lagos. Zimbabwe strengthened minority investor protections by DB2016 Zimbabwe introducing provisions allowing legal practitioners to enter into contingency fee agreements with clients. Nigeria made transferring property in Lagos less costly by DB2016 Nigeria reducing fees for property transactions. Senegal made transferring property less costly by lowering DB2016 Senegal the property transfer tax. Mauritania made starting a business easier by eliminating the DB2016 Mauritania minimum capital requirement. Niger made starting a business easier by reducing the DB2016 Niger minimum capital requirement. Rwanda made starting a business easier by eliminating the DB2016 Rwanda need for new companies to open a bank account in order to register for VAT. Togo made starting a business less costly by reducing the DB2016 Togo fees to register with the tax authority. Uganda made starting a business easier by introducing an DB2016 Uganda online system for obtaining a trading license and by reducing business incorporation fees. Senegal made starting a business easier by reducing the DB2016 Senegal minimum capital requirement. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 370 DB year Economy Reform Zambia made starting a business more difficult by increasing DB2016 Zambia the registration fees. Mauritania reduced the documentary and border compliance DB2016 Mauritania time for importing by eliminating the preimport declaration and value attestation and making the manifest electronic. Niger increased the time and cost for documentary and DB2016 Niger border compliance for importing by making a preshipment inspection mandatory. Rwanda increased the time and cost for documentary and DB2016 Rwanda border compliance for importing by making preshipment inspection mandatory for all imported products. Togo reduced the time for documentary and border compliance for importing by implementing an electronic DB2016 Togo platform connecting several agencies for import procedures and payments. Tanzania reduced the time for both exporting and importing by implementing the Tanzania Customs Integrated System DB2016 Tanzania (TANCIS), an online system for downloading and processing customs documents. Zambia increased the documentary and border compliance time for both exporting and importing by shifting all DB2016 Zambia clearance authority to a central processing center at the initial stage of implementing a web-based customs platform (ASYCUDA World). DB2016 Zambia In Zambia the credit bureau began to provide credit scores. In Zimbabwe the credit bureau began to provide credit DB2016 Zimbabwe scores. In Uganda the credit bureau expanded borrower coverage, DB2016 Uganda improving access to credit information. The Seychelles improved access to credit information by DB2016 Seychelles establishing a credit registry. DB2016 Rwanda In Rwanda the credit bureau started to provide credit scores to banks and other financial institutions while the credit Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 371 DB year Economy Reform registry expanded borrower coverage, strengthening the credit reporting system. Niger improved its credit information system by introducing regulations that govern the licensing and functioning of DB2016 Niger credit bureaus in the member states of the West African Economic and Monetary Union (UEMOA). Namibia improved access to credit information by DB2016 Namibia guaranteeing by law borrowers’ right to inspect their own data. Mauritania improved access to credit information by lowering the threshold for the minimum size of loans to be included in DB2016 Mauritania the credit registry’s database and by expanding borrower coverage. The utility in Kenya reduced delays for new connections by DB2016 Kenya enforcing service delivery timelines and hiring contractors for meter installation. Kenya made dealing with construction permits more difficult by requiring an additional approval before issuance of the DB2016 Kenya building permit and by increasing the costs for both water and sewerage connections Gabon made dealing with construction permits more DB2016 Gabon complicated by increasing the time required for obtaining a building permit. The Gambia made paying taxes easier for companies by introducing a VAT system that is less complicated than the DB2016 Gambia, The previous sales tax system—and made paying taxes less costly by reducing the corporate income tax rate. Gabon made paying taxes more costly for companies by DB2016 Gabon reducing the depreciation rates for some types of fixed assets. Liberia made paying taxes more complicated for companies DB2016 Liberia by introducing a minimum corporate income tax. DB2016 Madagascar Madagascar strengthened minority investor protections by Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 372 DB year Economy Reform requiring that directors with a conflict of interest fully disclose the nature of their interest to the board of directors. Kenya made property transfers faster by improving electronic DB2016 Kenya document management at the land registry and introducing a unified form for registration. Guinea-Bissau made transferring property easier by lowering DB2016 Guinea-Bissau the property registration tax. Gabon made transferring property less costly by lowering the DB2016 Gabon property registration tax. Madagascar made transferring property less costly by DB2016 Madagascar lowering the property transfer tax. Madagascar made starting a business more difficult by DB2016 Madagascar requiring a bank-certified check to pay the tax authority. Gabon made starting a business easier by reducing the paid- DB2016 Gabon in minimum capital requirement. Kenya made starting a business easier by reducing the time it DB2016 Kenya takes to assess and pay stamp duty. Madagascar reduced the time for border compliance for both exporting and importing by upgrading port infrastructure— DB2016 Madagascar and also reduced the time for documentary compliance for importing. Mali reduced the time for documentary compliance for both DB2016 Mali exporting and importing by introducing an electronic data interchange system. Ghana reduced the documentary and border compliance time for importing by developing electronic channels for DB2016 Ghana submitting and collecting the final classification and valuation report. DB2016 Kenya Kenya improved access to credit information by passing legislation that allows the sharing of positive information and Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 373 DB year Economy Reform by expanding borrower coverage. Mali improved its credit information system by introducing regulations that govern the licensing and functioning of DB2016 Mali credit bureaus in the member states of the West African Economic and Monetary Union (UEMOA). Liberia improved access to credit by adopting new laws on DB2016 Liberia secured transactions that establish a modern, unified and notice-based collateral registry. Lesotho improved access to credit information by DB2016 Lesotho establishing its first credit bureau. Madagascar improved access to credit by broadening the range of assets that can be used as collateral (including future DB2016 Madagascar assets), by allowing a general description of assets granted as collateral and by allowing a general description of debts and obligations. The Comoros improved access to credit information by DB2016 Comoros establishing a new credit registry. Angola made paying taxes less costly for companies by DB2016 Angola reducing the corporate income tax rate. Angola made starting a business easier by improving DB2016 Angola registration procedures and reducing the fees to register a company. The utility in Botswana made getting electricity easier by DB2016 Botswana enforcing service delivery timelines for new connections and improving the stock of materials for connection works. Benin made dealing with construction permits less time- DB2016 Benin consuming by establishing a one-stop shop and by reducing the number of signatories required on building permits. Benin made starting a business less costly by reducing the DB2016 Benin fees for filing company documents at the one-stop shop. Burkina Faso made starting a business easier by reducing the DB2016 Burkina Faso minimum capital requirement. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 374 DB year Economy Reform Benin made trading across borders easier by further developing its electronic single-window system, which DB2016 Benin reduced the time for border compliance for both exporting and importing. The Democratic Republic of Congo made dealing with DB2016 Congo, Dem. Rep. construction permits less expensive by halving the cost to obtain a building permit. Côte d’Ivoire made enforcing contracts easier by introducing DB2016 Côte d'Ivoire new provisions on voluntary mediation. The Democratic Republic of Congo made paying taxes more complicated for companies by introducing a new social DB2016 Congo, Dem. Rep. security contribution paid by employers, though it subsequently reduced the rate of the contribution. The Republic of Congo made transferring property less costly DB2016 Congo, Rep. by lowering the property transfer tax rate. Côte d’Ivoire made transferring property less costly by DB2016 Côte d'Ivoire lowering the property transfer tax rate. Chad made transferring property less costly by lowering the DB2016 Chad property transfer tax. Cabo Verde made transferring property less costly by DB2016 Cabo Verde lowering the property registration tax. The Democratic Republic of Congo made starting a business DB2016 Congo, Dem. Rep. easier by simplifying registration procedures and reducing the minimum capital requirement. The Comoros made starting a business easier by reducing the DB2016 Comoros minimum capital requirement. Ethiopia has made starting a business easier by creating clear DB2016 Ethiopia guidance on trade name approvals. Côte d’Ivoire made trading across borders easier by DB2016 Côte d'Ivoire implementing a single-window platform for importing, which reduced the time required for documentary compliance. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 375 DB year Economy Reform The Democratic Republic of Congo made trading across DB2016 Congo, Dem. Rep. borders more difficult by increasing the port handling time and cost for exporting and importing. In the Democratic Republic of Congo the utility in Kinshasa made getting electricity easier by reducing the number of DB2015 Congo, Dem. Rep. approvals required for new connections and reducing the burden of the security deposit. The Democratic Republic of Congo made dealing with DB2015 Congo, Dem. Rep. construction permits more costly by increasing the building permit fee. The Democratic Republic of Congo made paying taxes easier for companies by simplifying corporate income tax returns DB2015 Congo, Dem. Rep. and abolishing the minimum tax payable depending on a company’s size. On the other hand, it increased the rate for the minimum lump-sum tax applied to annual revenue. The Republic of Congo made paying taxes easier for companies by reducing the corporate income tax rate and by DB2015 Congo, Rep. abolishing the tax on the rental value of business premises and the tax on company-owned cars. Chad strengthened minority investor protections by introducing greater requirements for disclosure of related- party transactions to the board of directors and by making it DB2015 Chad possible for shareholders to inspect the documents pertaining to related-party transactions and to appoint auditors to conduct an inspection of such transactions. The Central African Republic strengthened minority investor protections by introducing greater requirements for disclosure of related-party transactions to the board of DB2015 Central African Republic directors and by making it possible for shareholders to inspect the documents pertaining to related-party transactions and to appoint auditors to conduct an inspection of such transactions. DB2015 Cameroon Cameroon strengthened minority investor protections by introducing greater requirements for disclosure of related- Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 376 DB year Economy Reform party transactions to the board of directors and by making it possible for shareholders to inspect the documents pertaining to related-party transactions and to appoint auditors to conduct an inspection of such transactions. The Republic of Congo strengthened minority investor protections by introducing greater requirements for disclosure of related-party transactions to the board of DB2015 Congo, Rep. directors and by making it possible for shareholders to inspect the documents pertaining to related-party transactions and to appoint auditors to conduct an inspection of such transactions. Côte d’Ivoire strengthened minority investor protections by introducing greater requirements for disclosure of related- party transactions to the board of directors and by making it DB2015 Côte d'Ivoire possible for shareholders to inspect the documents pertaining to related-party transactions and to appoint auditors to conduct an inspection of such transactions. The Democratic Republic of Congo strengthened minority investor protections by introducing greater requirements for disclosure of related-party transactions to the board of DB2015 Congo, Dem. Rep. directors and by making it possible for shareholders to inspect the documents pertaining to related-party transactions and to appoint auditors to conduct an inspection of such transactions. The Comoros strengthened minority investor protections by introducing greater requirements for disclosure of related- party transactions to the board of directors and by making it DB2015 Comoros possible for shareholders to inspect the documents pertaining to related-party transactions and to appoint auditors to conduct an inspection of such transactions. Equatorial Guinea strengthened minority investor protections by introducing greater requirements for disclosure of related- party transactions to the board of directors and by making it DB2015 Equatorial Guinea possible for shareholders to inspect the documents pertaining to related-party transactions and to appoint auditors to conduct an inspection of such transactions. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 377 DB year Economy Reform Côte d’Ivoire made transferring property easier by digitizing DB2015 Côte d'Ivoire its land registry system and lowering the property registration tax. Côte d’Ivoire made starting a business easier by reducing the minimum capital requirement, lowering registration fees and DB2015 Côte d'Ivoire enabling the one-stop shop to publish notices of incorporation. The Democratic Republic of Congo made starting a business DB2015 Congo, Dem. Rep. easier by creating a one-stop shop. DB2015 Cabo Verde Cabo Verde introduced a minimum wage. The Central African Republic made trading across borders DB2015 Central African Republic more difficult by increasing border checks and security controls at the border post with Cameroon. Côte d’Ivoire made trading across borders easier by simplifying the processes for producing the inspection report DB2015 Côte d'Ivoire and by reducing port and terminal handling charges at the port of Abidjan. Benin made enforcing contracts easier by creating a DB2015 Benin commercial section within its court of first instance. Burkina Faso strengthened minority investor protections by introducing greater requirements for disclosure of related- party transactions to the board of directors and by making it DB2015 Burkina Faso possible for shareholders to inspect the documents pertaining to related-party transactions and to appoint auditors to conduct an inspection of such transactions. Benin strengthened minority investor protections by introducing greater requirements for disclosure of related- party transactions to the board of directors and by making it DB2015 Benin possible for shareholders to inspect the documents pertaining to related-party transactions and to appoint auditors to conduct an inspection of such transactions. Benin made starting a business easier by reducing the DB2015 Benin minimum capital requirement and the fees to be paid at the one-stop shop. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 378 DB year Economy Reform Benin made trading across borders easier by reducing the DB2015 Benin number of documents needed for imports. The Democratic Republic of Congo improved access to credit DB2015 Congo, Dem. Rep. information by establishing a credit registry. Côte d’Ivoire improved its credit information system by DB2015 Côte d'Ivoire introducing regulations that govern the licensing and operation of credit bureaus. Cameroon improved its credit information system by passing DB2015 Cameroon regulations that provide for the establishment and operation of a credit registry database. Cabo Verde improved its credit information system by DB2015 Cabo Verde adopting a new law providing for the establishment of credit bureaus. Mauritania improved its credit information system by DB2015 Mauritania lowering the minimum threshold for loans to be included in the registry’s database. Kenya improved its credit information system by passing legislation that allows the sharing of both positive and DB2015 Kenya negative credit information and establishes guidelines for the treatment of historical data. Malawi reduced the time required to get electricity by DB2015 Malawi engaging subcontractors to carry out external connection works. Madagascar made dealing with construction permits easier DB2015 Madagascar by reducing the time needed to obtain a building permit. Mali made dealing with construction permits easier by DB2015 Mali reducing the time needed to obtain a geotechnical study. Kenya made dealing with construction permits more costly by DB2015 Kenya increasing the building permit fees. Ghana made dealing with construction permits less time- DB2015 Ghana consuming by streamlining the process to obtain a building permit. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 379 DB year Economy Reform Kenya made paying taxes more costly for companies by DB2015 Kenya increasing employers’ social security contribution rate. Gabon made paying taxes easier for companies by DB2015 Gabon introducing an electronic system for filing and paying VAT. Mali strengthened minority investor protections by introducing greater requirements for disclosure of related- party transactions to the board of directors and by making it DB2015 Mali possible for shareholders to inspect the documents pertaining to related-party transactions and to appoint auditors to conduct an inspection of such transactions. Gabon strengthened minority investor protections by introducing greater requirements for disclosure of related- party transactions to the board of directors and by making it DB2015 Gabon possible for shareholders to inspect the documents pertaining to related-party transactions and to appoint auditors to conduct an inspection of such transactions. The Gambia strengthened minority investor protections by clarifying the duties of directors and providing new venues DB2015 Gambia, The and remedies for minority shareholders seeking redress for oppressive conduct. Guinea-Bissau strengthened minority investor protections by introducing greater requirements for disclosure of related- party transactions to the board of directors and by making it DB2015 Guinea-Bissau possible for shareholders to inspect the documents pertaining to related-party transactions and to appoint auditors to conduct an inspection of such transactions. Gabon made transferring property more costly by increasing DB2015 Gabon the property registration tax rate. Malawi made starting a business easier by streamlining company name search and registration and by eliminating DB2015 Malawi the requirement for inspection of company premises before issuance of a business license. Mauritania made starting a business easier by creating a one- DB2015 Mauritania stop shop and eliminating the publication requirement and the fee to obtain a tax identification number. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 380 DB year Economy Reform The Gambia made starting a business easier by eliminating DB2015 Gambia, The the requirement to pay stamp duty. Ghana made trading across borders easier by upgrading DB2015 Ghana infrastructure at the port of Tema. In Rwanda the electricity company made getting electricity DB2015 Rwanda less costly by eliminating several fees. Sierra Leone made getting electricity easier by eliminating the need for customers to submit an application letter inquiring DB2015 Sierra Leone about a new connection before submitting an application— and made the process faster by improving staffing at the utility. Senegal made dealing with construction permits less time- DB2015 Senegal consuming by reducing the time for processing building permit applications. Rwanda made dealing with construction permits easier by DB2015 Rwanda eliminating the fee for obtaining a freehold title and by streamlining the process for obtaining an occupancy permit. Seychelles made enforcing contracts easier by establishing a commercial court, implementing and refining its case DB2015 Seychelles management system, introducing court-annexed mediation, and addressing scheduling conflicts within the courts. South Africa made enforcing contracts easier by amending DB2015 South Africa the monetary jurisdiction of its lower courts and introducing voluntary mediation. The Seychelles made resolving insolvency easier by introducing a reorganization procedure, provisions on the DB2015 Seychelles avoidance of undervalued transactions and the possibility to request post-commencement financing during the reorganization. Uganda made resolving insolvency easier by consolidating all provisions related to corporate insolvency in one law, DB2015 Uganda establishing provisions on the administration of companies (reorganization), clarifying standards on the professional qualifications of insolvency practitioners and introducing Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 381 DB year Economy Reform provisions allowing the avoidance of undervalued transactions. Mozambique made resolving insolvency easier by introducing a court-supervised reorganization procedure and a DB2015 Mozambique mechanism for prepackaged reorganizations, by clarifying rules on the appointment and qualifications of insolvency administrators and by strengthening creditors’ rights. Namibia made paying taxes more complicated for companies DB2015 Namibia by introducing a new vocational education and training levy. Swaziland made paying taxes less costly for companies by DB2015 Swaziland reducing the corporate income tax rate. Tanzania made paying taxes more complicated for companies by introducing an excise tax on money transfers. On the other DB2015 Tanzania hand, it made paying taxes less costly by reducing the rate of the skill and development levy. Togo made paying taxes less costly for companies by DB2015 Togo reducing the payroll tax rate. The Seychelles made paying taxes easier for companies by reducing the business tax rate applicable to income above 1 million Seychelles rupees ($77,700) and by introducing a DB2015 Seychelles simplified new tax return allowing joint filing and payment of the business tax, VAT and corporate social responsibility tax. On the other hand, it increased employers’ pension fund contribution rate. Sierra Leone made paying taxes more complicated for DB2015 Sierra Leone companies by introducing a capital gains tax. Senegal made paying taxes easier for companies by DB2015 Senegal abolishing the vehicle tax and making it possible to download the declaration forms for VAT online. Zambia made paying taxes easier for companies by abolishing the medical levy and by introducing an online DB2015 Zambia system for filing corporate income tax, VAT and some labor taxes. At the same time, it also increased the property transfer tax. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 382 DB year Economy Reform Senegal strengthened minority investor protections by introducing greater requirements for disclosure of related- party transactions to the board of directors; by making it possible for shareholders to inspect the documents DB2015 Senegal pertaining to related-party transactions and to appoint auditors to conduct an inspection of such transactions; and by making it possible for shareholder plaintiffs to request from the other party, and from witnesses, documents relevant to the subject matter of the claim during the trial. Togo strengthened minority investor protections by introducing greater requirements for disclosure of related- party transactions to the board of directors and by making it DB2015 Togo possible for shareholders to inspect the documents pertaining to related-party transactions and to appoint auditors to conduct an inspection of such transactions. Niger strengthened minority investor protections by introducing greater requirements for disclosure of related- party transactions to the board of directors and by making it DB2015 Niger possible for shareholders to inspect the documents pertaining to related-party transactions and to appoint auditors to conduct an inspection of such transactions. Mozambique made registering property easier by DB2015 Mozambique streamlining procedures at the land registry and municipality. Togo made transferring property easier by lowering the DB2015 Togo property registration tax rate. Senegal made it easier to transfer property by replacing the DB2015 Senegal authorization from the tax authority with a notification and setting up a single step at the land registry. Sierra Leone made registering property easier by introducing DB2015 Sierra Leone a fast-track procedure. Zambia made transferring property more difficult by DB2015 Zambia increasing the property transfer tax rate. Senegal made starting a business easier by reducing the DB2015 Senegal minimum capital requirement. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 383 DB year Economy Reform São Tomé and Príncipe made starting a business easier by DB2015 São Tomé and Príncipe eliminating the minimum capital requirement for business entities with no need to obtain a commercial license. Togo made starting a business easier by enabling the one- DB2015 Togo stop shop to publish notices of incorporation and eliminating the requirement to obtain an economic operator card. Swaziland made starting a business easier by shortening the DB2015 Swaziland notice and objection period for obtaining a new trade license. Tanzania made starting a business more difficult by DB2015 Tanzania increasing registration fees. Rwanda made starting a business more difficult by requiring DB2015 Rwanda companies to buy an electronic billing machine from a certified supplier. Tanzania made trading across borders easier by upgrading DB2015 Tanzania infrastructure at the port of Dar es Salaam. Uganda made trading across borders easier by implementing DB2015 Uganda the ASYCUDA World electronic system for the submission of export and import documents. Rwanda improved access to credit by establishing clear priority rules outside bankruptcy for secured creditors and DB2015 Rwanda establishing clear grounds for relief from a stay of enforcement actions by secured creditors during reorganization procedures. Sierra Leone improved its credit information system by DB2015 Sierra Leone beginning to distribute both positive and negative data and by increasing the system’s coverage rate. Senegal improved its credit information system by introducing regulations developed by the West African DB2015 Senegal Economic and Monetary Union that govern the licensing and operation of credit bureaus. South Africa made access to credit information more difficult DB2015 South Africa by introducing regulations requiring credit bureaus to remove negative credit information from their databases, such as Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 384 DB year Economy Reform adverse information on consumer behavior or enforcement action accumulated on a consumer’s record before April 1, 2014. Tanzania improved access to credit information by creating DB2015 Tanzania credit bureaus. In Zambia, the credit bureau improved access to credit DB2015 Zambia information by starting to exchange credit information with retailers and utilities. Guinea strengthened minority investor protections by introducing greater requirements for disclosure of related- party transactions to the board of directors and by making it DB2015 Guinea possible for shareholders to inspect the documents pertaining to related-party transactions and to appoint auditors to conduct an inspection of such transactions. Guinea made registering property easier by reorganizing the DB2015 Guinea records at the land registry and reducing the notary fees. Mauritius made enforcing contracts easier by introducing an DB2015 Mauritius electronic filing system for court users. Mauritius made starting a business easier by reducing trade DB2015 Mauritius license fees. Mauritius reduced the maximum duration of fixed-term DB2015 Mauritius contracts. Burundi made getting electricity easier by eliminating the electricity utility’s monopoly on the sale of materials needed DB2014 Burundi for new connections and by dropping the processing fee for new connections. Burundi made dealing with construction permits easier by DB2014 Burundi establishing a one-stop shop for obtaining building permits and utility connections. Burundi made paying taxes less costly for companies by DB2014 Burundi reducing corporate income tax rate. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 385 DB year Economy Reform Burundi made transferring property easier by creating a one- DB2014 Burundi stop shop for property registration. Burundi made starting a business easier by allowing registration with the Ministry of Labor at the one-stop shop DB2014 Burundi and by speeding up the process of obtaining the registration certificate. Burundi made trading across borders easier by eliminating DB2014 Burundi the requirement for a preshipment inspection clean report of findings. Mauritius improved access to credit information by DB2014 Mauritius expanding the scope of credit information and increasing the coverage of the historical data distributed from 2 years to 3. Mauritius made enforcing contracts easier by liberalizing the profession of court ushers, including by allowing registered DB2014 Mauritius ushers to serve as bailiffs in carrying out enforcement proceedings. Mauritius made resolving insolvency easier by introducing guidelines for out-of-court restructuring and standardizing DB2014 Mauritius the process of registration, suspension and removal of insolvency practitioners. South Sudan made paying taxes more costly for companies DB2014 South Sudan by increasing the corporate income tax rate. Guinea made transferring property easier by reducing the DB2014 Guinea property transfer tax. Guinea made starting a business easier by enabling the one- DB2014 Guinea stop shop to publish incorporation notices and by reducing the notary fees. Guinea made trading across borders easier by improving port DB2014 Guinea management systems. Tanzania improved its credit information system through new regulations that provide for the licensing of credit reference DB2014 Tanzania bureaus and outline the functions of the credit reference data bank. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 386 DB year Economy Reform Rwanda strengthened its secured transactions system by providing more flexibility on the types of debts and DB2014 Rwanda obligations that can be secured through a collateral agreement. Togo made dealing with construction permits easier by DB2014 Togo improving internal operations at the City Hall of Lomé. Mozambique made dealing with construction permits easier by improving internal processes at the Department of DB2014 Mozambique Construction and Urbanization—though it also increased the fees for building permits and occupancy permits. Rwanda made dealing with construction permits easier and less costly by reducing the building permit fees, DB2014 Rwanda implementing an electronic platform for building permit applications and streamlining procedures. Togo made enforcing contracts easier by creating specialized DB2014 Togo commercial divisions within the court of first instance. Tanzania made resolving insolvency easier through new rules clearly specifying the professional requirements and DB2014 Tanzania remuneration for insolvency practitioners, promoting reorganization proceedings and streamlining insolvency proceedings. Rwanda made resolving insolvency easier through a new law clarifying the standards for beginning insolvency proceedings; preventing the separation of the debtor’s assets during DB2014 Rwanda reorganization proceedings; setting clear time limits for the submission of a reorganization plan; and implementing an automatic stay of creditors’ enforcement actions. Rwanda made paying taxes easier and less costly for companies by rolling out its electronic filing system to the DB2014 Rwanda majority of businesses and by reducing the property tax rate and business trading license fee. Mauritania made paying taxes more costly for companies by DB2014 Mauritania introducing a new health insurance contribution for employers that is levied on gross salaries. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 387 DB year Economy Reform Togo made paying taxes more costly for companies by increasing corporate income tax rate and employers' social DB2014 Togo security contribution rate and by introducing a new tax on corporate cars. At the same time, Togo reduced the payroll tax rate. South Africa made paying taxes easier for companies by DB2014 South Africa replacing the secondary tax on companies with a dividend tax borne by shareholders. Senegal made paying taxes more costly by increasing the corporate income tax rate. At the same time, Senegal DB2014 Senegal facilitated tax payments by making tax forms available online and creating the Center for Medium Enterprises. The Seychelles made paying taxes more complicated for DB2014 Seychelles companies by introducing a value added tax. Rwanda strengthened investor protections through a new law DB2014 Rwanda allowing plaintiffs to cross-examine defendants and witnesses with prior approval of the questions by the court. Rwanda made transferring property easier by eliminating the requirement to obtain a tax clearance certificate and by DB2014 Rwanda implementing the web-based Land Administration Information System for processing land transactions. Niger made transferring property easier by reducing the DB2014 Niger registration fees. Namibia made transferring property more expensive by DB2014 Namibia increasing the transfer and stamp duties. Uganda made transferring property easier by eliminating the DB2014 Uganda need to have instruments of land transfer physically embossed to certify payment of the stamp duty. Senegal made transferring property easier by reducing the DB2014 Senegal property transfer tax. Zambia made starting a business easier by raising the DB2014 Zambia threshold at which value added tax registration is required. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 388 DB year Economy Reform Swaziland made starting a business easier by shortening the DB2014 Swaziland administrative processing times for registering a new business and obtaining a trading license. Togo made starting a business easier by reducing the time DB2014 Togo required to register at the one-stop shop and by reducing registration costs. Niger made starting a business easier by replacing the requirement for a copy of the founders’ criminal records with DB2014 Niger one for a sworn declaration at the time of company registration. Rwanda made starting a business easier by reducing the time DB2014 Rwanda required to obtain a registration certificate. Niger increased the maximum cumulative duration of fixed- DB2014 Niger term contracts. Togo made trading across borders more difficult by granting DB2014 Togo monopoly control of all port activities at the port of Lomé to a private company. Swaziland made trading across borders easier by streamlining DB2014 Swaziland the process for obtaining a certificate of origin. Mozambique made trading across borders easier by DB2014 Mozambique implementing an electronic single-window system. Mauritania made trading across borders easier by introducing DB2014 Mauritania a new riskbased inspection system with scanners. Rwanda made trading across borders easier by introducing an DB2014 Rwanda electronic single-window system at the border. Gabon made dealing with construction permits easier by reducing the time required to obtain a building permit and by DB2014 Gabon eliminating the requirement for an on-site inspection before construction starts. Gabon made paying taxes less costly for companies by DB2014 Gabon reducing the corporate income tax rate. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 389 DB year Economy Reform The Gambia made paying taxes easier for companies by DB2014 Gambia, The replacing the sales tax with a value added tax. Madagascar made paying taxes easier and less costly for companies by training taxpayers in the use of the online DB2014 Madagascar system for value added tax declarations and by reducing the corporate income tax rate. Guinea-Bissau made transferring property easier by DB2014 Guinea-Bissau increasing the number of notaries dealing with property transactions. Lesotho made transferring property easier by streamlining DB2014 Lesotho procedures and increasing administrative efficiency. Liberia made transferring property easier by digitizing the DB2014 Liberia records at the land registry. Malawi made transferring property easier by reducing the DB2014 Malawi stamp duty. Madagascar made starting a business more difficult by DB2014 Madagascar increasing the cost to register with the National Center for Statistics. Liberia made starting a business easier by eliminating the DB2014 Liberia business trade license fees. Mali made starting a business more difficult by ceasing to DB2014 Mali regularly publish the incorporation notices of new companies on the official website of the one-stop shop. Gabon made starting a business easier by replacing the DB2014 Gabon requirement for a copy of the founders’ criminal records with one for a sworn declaration. Ghana made starting a business more difficult by requiring DB2014 Ghana entrepreneurs to obtain a tax identification number prior to company incorporation. Madagascar made trading across borders easier by rolling out DB2014 Madagascar an online platform linking trade operators with government agencies involved in the trade process and customs clearance. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 390 DB year Economy Reform Botswana made dealing with construction permits easier by DB2014 Botswana eliminating the requirement for an environmental impact assessment for low-risk projects. Burkina Faso made paying taxes easier for companies by DB2014 Burkina Faso abolishing the separate capital gains tax on real estate properties. Benin made starting a business easier by creating a one-stop DB2014 Benin shop. Benin made trading across borders easier by improving port management systems, enhancing the infrastructure around DB2014 Benin the port and putting in place new rules for the transit of trucks. Cameroon made dealing with construction permits more complex by introducing notification and inspection requirements. At the same time, DB2014 Cameroon Cameroon made it easier by decentralizing the process for obtaining a building permit and by introducing strict time limits for processing the application and issuing the certificate of conformity. Côte d’Ivoire reduced the time required for obtaining a DB2014 Côte d'Ivoire building permit by streamlining procedures at the onestop shop (Service du Guichet Unique du Foncier et de l’Habitat). Côte d’Ivoire made enforcing contracts easier by creating a DB2014 Côte d'Ivoire specialized commercial court. The Democratic Republic of Congo made resolving insolvency easier by adopting the OHADA Uniform Act Organizing Collective Proceedings for Wiping Off Debts. The law allows DB2014 Congo, Dem. Rep. an insolvent debtor to file for preventive settlement, legal redress or liquidation and sets out clear rules on the steps and procedures for each of the options available. The Democratic Republic of Congo made paying taxes more DB2014 Congo, Dem. Rep. costly for companies by increasing the employers' social security contribution rate. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 391 DB year Economy Reform The Republic of Congo made paying taxes easier and less DB2014 Congo, Rep. costly for companies by merging several employment taxes into a single tax and lowering the tax rate on rental value. Côte d'Ivoire made paying taxes more costly for companies by increasing the employers’contribution rate for social DB2014 Côte d'Ivoire security related to retirement, increasing the rate for the special tax on equipment and eliminating several kinds of tax relief for businesses. The Democratic Republic of Congo strengthened investor protections by adopting the OHADA Uniform Act on Commercial Companies and Economic Interest Groups, which DB2014 Congo, Dem. Rep. introduces additional approval and disclosure requirements for related-party transactions and makes it possible to sue directors when such transactions harm the company. Côte d’Ivoire made transferring property easier by DB2014 Côte d'Ivoire streamlining procedures and reducing the property transfer tax. Chad made transferring property easier by lowering the DB2014 Chad property transfer tax. Cape Verde made property transfers faster by digitizing its DB2014 Cabo Verde land registry. Cape Verde made starting a business easier by reducing the DB2014 Cabo Verde minimum capital requirement. The Comoros made starting a business easier by eliminating DB2014 Comoros the requirement to deposit the minimum capital in a bank before incorporation. Côte d’Ivoire made starting a business easier by creating a one-stop shop, reducing the notary fees and replacing the DB2014 Côte d'Ivoire requirement for a copy of the founders’ criminal records with one for a sworn declaration at the time of company registration. The Democratic Republic of Congo made starting a business DB2014 Congo, Dem. Rep. more complicated by increasing the minimum capital requirement. At the same time, it made the process easier by Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 392 DB year Economy Reform reducing the time and by eliminating the requirement to obtain a certificate confirming the location of the new company’s headquarters. The Republic of Congo made starting a business easier by DB2014 Congo, Rep. reducing the registration costs and eliminating the merchant card. The Republic of Congo made trading across borders easier by DB2014 Congo, Rep. implementing prearrival processing of ship manifests and making improvements in customs administration. Chad made trading across borders more difficult by DB2014 Chad introducing a new export and import document. The Central African Republic made trading across borders DB2014 Central African Republic easier by rehabilitating the key transit road at the border with Cameroon. The Democratic Republic of Congo strengthened its secured transactions system by adopting the OHADA (Organization for the Harmonization of Business Law in Africa) Uniform Act on Secured Transactions. The new law broadens the range of DB2014 Congo, Dem. Rep. assets that can be used as collateral (including future assets) and the range of obligations that can be secured, extends security interests to the proceeds of the original asset and introduces the possibility of out-of-court enforcement. Angola increased documentation requirements for cross- DB2014 Angola border trade by introducing a mandatory registration for all traders and a new license for export and import transactions. Angola made getting electricity easier by eliminating the requirement for customers applying for an electricity DB2013 Angola connection to obtain authorizations from the 2 utility companies. Benin made starting a business easier by appointing a DB2013 Benin representative of the commercial registry at the one-stop shop and reducing some fees. Benin reduced the time required to obtain a construction DB2013 Benin permit by speeding up the processing of applications. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 393 DB year Economy Reform Botswana made paying taxes more costly for companies by DB2013 Botswana increasing the profit tax rate. In Botswana exporting and importing became faster thanks to the introduction of a scanner by the country’s customs DB2013 Botswana authority and an upgrade of South Africa’s customs declaration system, both at the Kopfontein–Tlokweng border post. Benin reduced the time required to trade across borders by implementing an electronic single-window system integrating DB2013 Benin customs, control agencies, port authorities and other service providers at the Cotonou port. Chad made starting a business easier by setting up a one- DB2013 Chad stop shop. The Comoros made starting a business easier and less costly by replacing the requirement for a copy of the founders’ DB2013 Comoros criminal records with one for a sworn declaration at the time of the company’s registration and by reducing the fees to incorporate a company. The Democratic Republic of Congo made starting a business DB2013 Congo, Dem. Rep. easier by appointing additional public notaries. The Republic of Congo made starting a business easier by DB2013 Congo, Rep. eliminating or reducing several administrative costs associated with incorporation. The Central African Republic made obtaining a construction DB2013 Central African Republic permit more costly. The Republic of Congo made dealing with construction DB2013 Congo, Rep. permits less expensive by reducing the cost of registering a new building at the land registry. The Comoros made it easier to transfer property by reducing DB2013 Comoros the property transfer tax. Benin made enforcing contracts easier by introducing a new DB2013 Benin code of civil, administrative and social procedures. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 394 DB year Economy Reform Cameroon made enforcing contracts easier by creating DB2013 Cameroon specialized commercial divisions within its courts of first instance. Malawi made dealing with construction permits more DB2013 Malawi expensive by increasing the cost to obtain the plan approval and to register the property. Lesotho made starting a business easier by creating a one- stop shop for company incorporation and by eliminating the DB2013 Lesotho requirements for paid-in minimum capital and for notarization of the articles of association. Madagascar made starting a business easier by allowing the DB2013 Madagascar one-stop shop to deal with the publication of the notice of incorporation. Ethiopia improved access to credit information by establishing an online platform for sharing such information DB2013 Ethiopia and by guaranteeing borrowers’ right to inspect their personal data. Lesotho strengthened investor protections by increasing the disclosure requirements for related-party transactions and DB2013 Lesotho improving the liability regime for company directors in cases of abusive related-party transactions. Liberia made enforcing contracts easier by creating a DB2013 Liberia specialized commercial court. In Liberia obtaining an electricity connection became easier DB2013 Liberia thanks to the adoption of better procurement practices by the Liberia Electricity Corporation. Mali made paying taxes less costly for companies by reducing the corporate income tax rate—though it also introduced a DB2013 Mali new tax on land. At the same time, Mali simplified the processes of paying taxes by introducing a single form for joint filing and payment of several taxes. Malawi introduced a mandatory pension contribution for DB2013 Malawi companies. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 395 DB year Economy Reform Liberia made paying taxes easier for companies by reducing DB2013 Liberia the profit tax rate and abolishing the turnover tax. DB2013 Ethiopia Ethiopia introduced a social insurance contribution. Kenya made paying taxes faster for companies by enhancing DB2013 Kenya electronic filing systems. In Gabon registering property became more difficult because DB2013 Gabon of longer administrative delays at the land registry. Trading across borders in Malawi became easier thanks to DB2013 Malawi improvements in customs clearance procedures and transport links between the port of Beira in Mozambique and Blantyre. Ghana added to the time required to import by increasing its DB2013 Ghana scanning of imports and changing its customs clearance system. Togo made starting a business easier and less costly by reducing incorporation fees, improving the work flow at the one-stop shop for company registration and replacing the DB2013 Togo requirement for a copy of the founders’ criminal records with one for a sworn declaration at the time of the company’s registration. Tanzania made starting a business easier by eliminating the DB2013 Tanzania requirement for inspections by health, town and land officers as a prerequisite for a business license. Tanzania made dealing with construction permits more DB2013 Tanzania expensive by increasing the cost to obtain a building permit. São Tomé and Príncipe made obtaining a construction permit DB2013 São Tomé and Príncipe more expensive by increasing the fees. Uganda made transferring property more difficult by introducing a requirement for property purchasers to obtain an income tax certificate before registration, resulting in DB2013 Uganda delays at the Uganda Revenue Authority and the Ministry of Finance. At the same time, Uganda made it easier by digitizing records at the title registry, increasing efficiency at the assessor’s office and making it possible for more banks to Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 396 DB year Economy Reform accept the stamp duty payment. Sierra Leone made registering property easier by DB2013 Sierra Leone computerizing the Ministry of Lands, Country Planning and the Environment. Namibia made transferring property more difficult by DB2013 Namibia requiring conveyancers to obtain a building compliance certificate beforehand. Nigeria improved access to credit information by distributing DB2013 Nigeria credit information from retail companies. Sudan improved access to credit information by establishing DB2013 Sudan a private credit bureau. Seychelles improved access to credit information by adopting DB2013 Seychelles new regulations that provide for the establishment and operation of a credit registry database. Sierra Leone improved access to credit information by DB2013 Sierra Leone establishing a public credit registry at its central bank and guaranteeing borrowers’ right to inspect their personal data. Burundi reduced the time to trade across borders by enhancing its use of electronic data interchange systems, DB2013 Burundi introducing a more efficient system for monitoring goods going through transit countries and improving border coordination with neighboring transit countries. Zambia strengthened its insolvency process by introducing further qualification requirements for receivers and DB2013 Zambia liquidators and by establishing specific duties and remuneration rules for them. Uganda strengthened its insolvency process by clarifying rules on the creation of mortgages, establishing the duties of DB2013 Uganda mortgagors and mortgagees, defining priority rules, providing remedies for mortgagors and mortgagees and establishing the powers of receivers. DB2013 Niger Niger reduced the time to import by expanding and optimizing the use of an electronic data interchange system Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 397 DB year Economy Reform for customs clearance. South Africa reduced the time and documents required to DB2013 South Africa export and import through its ongoing customs modernization program. Tanzania made importing more difficult by introducing a DB2013 Tanzania requirement to obtain a certificate of conformity before the imported goods are shipped. Rwanda made enforcing contracts easier by implementing an DB2013 Rwanda electronic filing system for initial complaints. Togo increased the wage premium for weekly holiday work DB2013 Togo and the severance payment in cases of redundancy dismissal. Nigeria introduced a new compulsory labor contribution paid DB2013 Nigeria by the employer. DB2013 Swaziland Swaziland introduced value added tax. Mauritius made property transfers faster by implementing an DB2013 Mauritius electronic information management system at the Registrar- General’s Department. Mauritius improved access to credit information by starting to DB2013 Mauritius collect payment information from retailers and beginning to distribute both positive and negative information. Namibia made getting electricity easier by reducing the time DB2013 Namibia required to provide estimates and external connection works and by lowering the connection costs. Rwanda made getting electricity easier by reducing the cost DB2013 Rwanda of obtaining a new connection. Guinea made starting a business easier by setting up a one- stop shop for company incorporation and by replacing the DB2013 Guinea requirement for a copy of the founders’ criminal records with one for a sworn declaration at the time of the company’s registration DB2013 Guinea Guinea made obtaining a building permit less expensive by Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 398 DB year Economy Reform clarifying the method for calculating the cost. Burundi made starting a business easier by eliminating the requirements to have company documents notarized, to DB2013 Burundi publish information on new companies in a journal and to register new companies with the Ministry of Trade and Industry. Guinea made getting electricity easier by simplifying the DB2013 Guinea process for connecting new customers to the distribution network. Burundi made obtaining a construction permit easier by DB2013 Burundi eliminating the requirement for a clearance from the Ministry of Health and reducing the cost of the geotechnical study. Burundi made property transfers faster by establishing a DB2013 Burundi statutory time limit for processing property transfer requests at the land registry. Burundi strengthened investor protections by introducing new requirements for the approval of transactions between interested parties, by requiring greater corporate disclosure DB2012 Burundi to the board of directors and in the annual report and by making it easier to sue directors in cases of prejudicial transactions between interested parties. Burundi made paying taxes easier for companies by reducing DB2012 Burundi the payment frequency for social security contributions from monthly to quarterly. Burundi made dealing with construction permits easier by DB2012 Burundi reducing the cost to obtain a geotechnical study. Access to credit in Guinea was improved through amendments to the OHADA Uniform Act on Secured Transactions that broaden the range of assets that can be DB2012 Guinea used as collateral (including future assets), extend the security interest to the proceeds of the original asset and introduce the possibility of out-of-court enforcement. DB2012 Tanzania Tanzania made trading across borders faster by implementing the Pre-Arrival Declaration (PAD) system and electronic Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 399 DB year Economy Reform submission of customs declaration. Senegal made trading across borders less costly by opening DB2012 Senegal the market for transport, which increased competition. São Tomé and Príncipe made trading across borders faster by DB2012 São Tomé and Príncipe adopting legislative, administrative and technological improvements. Sierra Leone made trading across borders faster by DB2012 Sierra Leone implementing the Automated System for Customs Data (ASYCUDA). The Seychelles made trading across borders faster by DB2012 Seychelles introducing electronic submission of customs documents. DB2012 Togo Togo reduced its corporate income tax rate. The Seychelles made paying taxes less costly for firms by DB2012 Seychelles eliminating the social security tax. Rwanda reduced the frequency of value added tax filings by DB2012 Rwanda companies from monthly to quarterly. In Rwanda the private credit bureau started to collect and distribute information from utility companies and also started DB2012 Rwanda to distribute more than 2 years of historical information, improving the credit information system. Access to credit in Niger was improved through amendments to the OHADA Uniform Act on Secured Transactions that broaden the range of assets that can be used as collateral DB2012 Niger (including future assets), extend the security interest to the proceeds of the original asset and introduce the possibility of out-of-court enforcement. Access to credit in Senegal was improved through amendments to the OHADA Uniform Act on Secured Transactions that broaden the range of assets that can be DB2012 Senegal used as collateral (including future assets), extend the security interest to the proceeds of the original asset and introduce the possibility of out-of-court enforcement. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 400 DB year Economy Reform Sierra Leone improved its credit information system by DB2012 Sierra Leone enacting a new law providing for the creation of a public credit registry. Access to credit in Togo was improved through amendments to the OHADA Uniform Act on Secured Transactions that broaden the range of assets that can be used as collateral DB2012 Togo (including future assets), extend the security interest to the proceeds of the original asset and introduce the possibility of out-of-court enforcement. South Africa introduced a new reorganization process to DB2012 South Africa facilitate the rehabilitation of financially distressed companies. Sierra Leone established a fast-track commercial court in an DB2012 Sierra Leone effort to expedite commercial cases, including insolvency proceedings. Namibia adopted a new company law that established clear DB2012 Namibia procedures for liquidation. Mozambique made getting electricity more difficult by requiring authorization of a connection project by the DB2012 Mozambique Ministry of Energy and by adding an inspection of the completed external works. Senegal made enforcing contracts easier by launching DB2012 Senegal specialized commercial chambers in the court. The Seychelles expanded the jurisdiction of the lower court, DB2012 Seychelles increasing the time required to enforce contracts. Sierra Leone made enforcing contracts easier by launching a DB2012 Sierra Leone fast-track commercial court. Burundi amended its commercial code to establish DB2012 Burundi foreclosure procedures. Rwanda made transferring property more expensive by DB2012 Rwanda enforcing the checking of the capital gains tax. Namibia made transferring property more expensive for DB2012 Namibia companies. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 401 DB year Economy Reform South Africa made transferring property less costly and more DB2012 South Africa efficient by reducing the transfer duty and introducing electronic filing. São Tomé and Príncipe made registering property less costly DB2012 São Tomé and Príncipe by lowering property transfer taxes. Swaziland made transferring property quicker by streamlining DB2012 Swaziland the process at the land registry. Uganda increased the efficiency of property transfers by DB2012 Uganda establishing performance standards and recruiting more officials at the land office. Zambia made registering property more costly by increasing DB2012 Zambia the property transfer tax rate. São Tomé and Príncipe made dealing with construction DB2012 São Tomé and Príncipe permits easier by reducing the time required to process building permit applications. Senegal made obtaining a building permit more expensive by DB2012 Senegal increasing the cost. Mauritania made dealing with construction permits easier by DB2012 Mauritania opening a one-stop shop. Uganda introduced changes that added time to the process of obtaining a business license, slowing business start-up. But DB2012 Uganda it simplified registration for a tax identification number and for value added tax by introducing an online system. South Africa made starting a business easier by implementing DB2012 South Africa its new company law, which simplified the incorporation documents. São Tomé and Príncipe made starting a business easier by establishing a one-stop shop, eliminating the requirement for DB2012 São Tomé and Príncipe an operating license for general commercial companies and simplifying publication requirements. Senegal made starting a business easier by replacing the DB2012 Senegal requirement for a copy of the founders’ criminal records with one for a sworn declaration at the time of the company’s Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 402 DB year Economy Reform registration. Rwanda made starting a business easier by reducing the DB2012 Rwanda business registration fees. The Gambia made trading across borders faster by DB2012 Gambia, The implementing the Automated System for Customs Data (ASYCUDA). Liberia made trading across borders faster by implementing DB2012 Liberia online submission of customs forms and enhancing risk- based inspections. The Gambia reduced the minimum turnover tax and DB2012 Gambia, The corporate income tax rates. Lesotho made enforcing contracts easier by launching a DB2012 Lesotho specialized commercial court. Kenya introduced a case management system that will help DB2012 Kenya increase the efficiency and cost-effectiveness of commercial dispute resolution. Malawi adopted new rules providing clear procedural DB2012 Malawi requirements and time frames for winding up a company. The Gambia made getting electricity faster by allowing DB2012 Gambia, The customers to choose private contractors to carry out the external connection works. In Ethiopia delays in providing new connections made getting DB2012 Ethiopia electricity more difficult. Access to credit in Gabon was improved through amendments to the OHADA Uniform Act on Secured Transactions that broaden the range of assets that can be DB2012 Gabon used as collateral (including future assets), extend the security interest to the proceeds of the original asset and introduce the possibility of out-of-court enforcement. Access to credit in Guinea-Bissau was improved through DB2012 Guinea-Bissau amendments to the OHADA Uniform Act on Secured Transactions that broaden the range of assets that can be used as collateral (including future assets), extend the security Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 403 DB year Economy Reform interest to the proceeds of the original asset and introduce the possibility of out-of-court enforcement. Access to credit in Mali was improved through amendments to the OHADA Uniform Act on Secured Transactions that broaden the range of assets that can be used as collateral DB2012 Mali (including future assets), extend the security interest to the proceeds of the original asset and introduce the possibility of out-of-court enforcement. Liberia strengthened its legal framework for secured transactions by adopting a new commercial code that DB2012 Liberia broadens the range of assets that can be used as collateral (including future assets) and extends the security interest to the proceeds of the original asset. Madagascar improved its credit information system by eliminating the minimum threshold for loans included in the DB2012 Madagascar database and making it mandatory for banks to share credit information with the credit bureau. Malawi improved its credit information system by passing a DB2012 Malawi new law allowing the creation of a private credit bureau. The Democratic Republic of Congo reduced the DB2012 Congo, Dem. Rep. administrative costs of obtaining a construction permit. Malawi made property registration slower by no longer DB2012 Malawi sustaining last year’s time improvement in Compliance Certificate processing times at the Ministry of Lands. Malawi decreased the severance pay applicable in case of DB2012 Malawi redundancy dismissals of workers with 10 years of service. Cape Verde introduced qualification requirements for DB2012 Cabo Verde insolvency administrators and a shorter time frame for liquidation proceedings. Côte d’Ivoire eliminated a tax on firms, the contribution for DB2012 Côte d'Ivoire national reconstruction (contribution pour la reconstruction nationale). DB2012 Congo, Dem. Rep. The Democratic Republic of Congo made paying taxes easier Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 404 DB year Economy Reform for firms by replacing the sales tax with a value added tax. Burkina Faso made dealing with construction permits less DB2012 Burkina Faso costly by reducing the fees to obtain a fire safety study. The Republic of Congo made registering property more DB2012 Congo, Rep. expensive by reversing a previous law that reduced the registration fee. Cape Verde made registering property faster by DB2012 Cabo Verde implementing time limits for the notaries and the land registry. The Central African Republic halved the cost of registering DB2012 Central African Republic property. DB2012 Ghana Ghana increased the cost to start a business by 70%. Guinea-Bissau made starting a business easier by establishing a one-stop shop, eliminating the requirement for an DB2012 Guinea-Bissau operating license and simplifying the method for providing criminal records and publishing the registration notice. Madagascar eased the process of starting a business by eliminating the minimum capital requirement, but also made DB2012 Madagascar it more difficult by introducing the requirement of obtaining a tax identification number. Liberia made starting a business easier by introducing a one- DB2012 Liberia stop shop. Mali made starting a business easier by adding to the services DB2012 Mali provided by the one-stop shop. Access to credit in Côte d’Ivoire was improved through amendments to the OHADA Uniform Act on Secured Transactions that broaden the range of assets that can be DB2012 Côte d'Ivoire used as collateral (including future assets), extend the security interest to the proceeds of the original asset and introduce the possibility of out-of-court enforcement. Access to credit in the Republic of Congo was improved DB2012 Congo, Rep. through amendments to the OHADA Uniform Act on Secured Transactions that broaden the range of assets that can be Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 405 DB year Economy Reform used as collateral (including future assets), extend the security interest to the proceeds of the original asset and introduce the possibility of out-of-court enforcement. Access to credit in Comoros was improved through amendments to the OHADA Uniform Act on Secured Transactions that broaden the range of assets that can be DB2012 Comoros used as collateral (including future assets), extend the security interest to the proceeds of the original asset and introduce the possibility of out-of-court enforcement. Cape Verde improved its credit information system by DB2012 Cabo Verde introducing a new online platform and by starting to provide 5 years of historical data. Access to credit in Cameroon was improved through amendments to the OHADA Uniform Act on Secured Transactions that broaden the range of assets that can be DB2012 Cameroon used as collateral (including future assets), extend the security interest to the proceeds of the original asset and introduce the possibility of out-of-court enforcement. Access to credit in Chad was improved through amendments to the OHADA Uniform Act on Secured Transactions that broaden the range of assets that can be used as collateral DB2012 Chad (including future assets), extend the security interest to the proceeds of the original asset and introduce the possibility of out-of-court enforcement. Access to credit in the Central African Republic was improved through amendments to the OHADA Uniform Act on Secured Transactions that broaden the range of assets that can be DB2012 Central African Republic used as collateral (including future assets), extend the security interest to the proceeds of the original asset and introduce the possibility of out-of-court enforcement. Access to credit in Equatorial Guinea was improved through amendments to the OHADA Uniform Act on Secured Transactions that broaden the range of assets that can be DB2012 Equatorial Guinea used as collateral (including future assets), extend the security interest to the proceeds of the original asset and introduce the possibility of out-of-court enforcement. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 406 DB year Economy Reform Côte d’Ivoire made starting a business easier by reorganizing DB2012 Côte d'Ivoire the court clerk’s office where entrepreneurs file their company documents. The Democratic Republic of Congo made business start-up DB2012 Congo, Dem. Rep. faster by reducing the time required to complete company registration and obtain a national identification number. Comoros made the process of starting a business more DB2012 Comoros difficult by increasing the minimum capital requirement. The Central African Republic made starting a business easier by reducing business registration fees and by replacing the DB2012 Central African Republic requirement for a copy of the founders’ criminal records with one for a sworn declaration at the time of the company’s registration. Chad made starting a business easier by eliminating the requirement for a medical certificate and by replacing the DB2012 Chad requirement for a copy of the founders’ criminal records with one for a sworn declaration at the time of the company’s registration. Cameroon made starting a business easier by replacing the requirement for a copy of the founders’ criminal records with DB2012 Cameroon one for a sworn declaration at the time of the company’s registration, and by reducing publication fees. Access to credit in Benin was improved through amendments to the OHADA (Organization for the Harmonization of Business Law in Africa) Uniform Act on Secured Transactions DB2012 Benin that broaden the range of assets that can be used as collateral (including future assets), extend the security interest to the proceeds of the original asset and introduce the possibility of out-of-court enforcement. Access to credit in Burkina Faso was improved through amendments to the OHADA Uniform Act on Secured Transactions that broaden the range of assets that can be DB2012 Burkina Faso used as collateral (including future assets), extend the security interest to the proceeds of the original asset and introduce the possibility of out-of-court enforcement. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 407 DB year Economy Reform Angola made transferring property less costly by reducing DB2012 Angola transfer taxes. Angola strengthened its credit information system by DB2012 Angola adopting new rules for credit bureaus and guaranteeing the right of borrowers to inspect their data. Burkina Faso made starting a business easier by replacing the requirement for a copy of the founders’ criminal records with DB2012 Burkina Faso one for a sworn declaration at the time of the company’s registration. Benin made starting a business easier by replacing the DB2012 Benin requirement for a copy of the founders’ criminal records with one for a sworn declaration at the time of the company’s Angola reduced the time for trading across borders by DB2011 Angola making investments in port infrastructure and administration. Burkina Faso reduced the statutory tax rate and the number DB2011 Burkina Faso of taxes for business and introduced simpler, uniform compliance procedures. Burkina Faso made dealing with construction permits easier DB2011 Burkina Faso by cutting the cost of the soil survey in half and the time to process a building permit application by a third. Benin created a new municipal commission to streamline DB2011 Benin construction permitting and set up an ad hoc commission to deal with the backlog in permit applications. Cape Verde made business start-up easier by eliminating the need for a municipal inspection before a business begins DB2011 Cabo Verde operations and computerizing the system for delivering the municipal license. Cameroon made starting a business easier by establishing a DB2011 Cameroon new one-stop shop and abolishing the requirement for verifying business premises and its corresponding fees. The Democratic Republic of Congo eased business start-up DB2011 Congo, Dem. Rep. by eliminating procedures, including the company seal. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 408 DB year Economy Reform Burkina Faso made enforcing contracts easier by setting up a DB2011 Burkina Faso specialized commercial court and abolishing the fee to register judicial decisions. Burkina Faso reduced documentation requirements for DB2011 Burkina Faso importers and exporters, making it easier to trade. The Republic of Congo reduced its corporate income tax rate DB2011 Congo, Rep. from 38% to 36% in 2010. Côte d’Ivoire made paying taxes less costly for companies by DB2011 Côte d'Ivoire reducing the corporate income tax rate. Chad increased taxes on business through changes to its DB2011 Chad social security contribution rates. DB2011 Cabo Verde Cape Verde abolished the stamp duties on sales and checks. Cape Verde eased property registration by switching from DB2011 Cabo Verde fees based on a percentage of the property value to lower fixed rates. The Democratic Republic of Congo reduced by half the DB2011 Congo, Dem. Rep. property transfer tax to 3% of the property value. Côte d’Ivoire eased construction permitting by eliminating DB2011 Côte d'Ivoire the need to obtain a preliminary approval. Dealing with construction permits became easier in the Democratic Republic of Congo thanks to a reduction in the DB2011 Congo, Dem. Rep. cost of a building permit from 1% of the estimated construction cost to 0.6% and a time limit for issuing building permits. Kenya eased business start-up by reducing the time it takes to get the memorandum and articles of association stamped, DB2011 Kenya merging the tax and value added tax registration procedures and digitizing records at the registrar. Malawi eased property transfers by cutting the wait for DB2011 Malawi consents and registration of legal instruments by half. DB2011 Mali Mali eased property transfers by reducing the property Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 409 DB year Economy Reform transfer tax for firms from 15% of the property value to 7%. Mali eased construction permitting by implementing a DB2011 Mali simplified environmental impact assessment for noncomplex commercial buildings. DB2011 Madagascar Madagascar continued to reduce corporate tax rates. Kenya increased the administrative burden of paying taxes by DB2011 Kenya requiring quarterly filing of payroll taxes. Mozambique eased business start-up by introducing a DB2011 Mozambique simplified licensing process. São Tomé and Principe made starting a business more DB2011 São Tomé and Príncipe difficult by introducing a minimum capital requirement for limited liability companies. Uganda made it more difficult to start a business by DB2011 Uganda increasing the trade licensing fees. Zambia eased business start-up by eliminating the minimum DB2011 Zambia capital requirement. Zimbabwe eased business start-up by reducing registration DB2011 Zimbabwe fees and speeding up the name search process and company and tax registration. Ghana strengthened access to credit by establishing a centralized collateral registry and by granting an operating DB2011 Ghana license to a private credit bureau that began operations in April of 2010. Guinea-Bissau established a specialized commercial court, DB2011 Guinea-Bissau speeding up the enforcement of contracts. Malawi simplified the enforcement of contracts by raising the DB2011 Malawi ceiling for commercial claims that can be brought to the magistrates court. Madagascar improved communication and coordination DB2011 Madagascar between customs and the terminal port operators through its single-window system (GASYNET), reducing both the time Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 410 DB year Economy Reform and the cost to export and import. Mali eliminated redundant inspections of imported goods, DB2011 Mali reducing the time for trading across borders. Ethiopia made trading easier by addressing internal DB2011 Ethiopia bureaucratic inefficiencies. Kenya speeded up trade by implementing an electronic cargo tracking system and linking this system to the Kenya Revenue DB2011 Kenya Authority’s electronic data interchange system for customs clearance. Zimbabwe reduced the severance payment obligation DB2011 Zimbabwe applicable in case of redundancy dismissals. Rwanda made dealing with construction permits easier by passing new building regulations at the end of April 2010 and DB2011 Rwanda implementing new time limits for the issuance of various permits. Sierra Leone made dealing with construction permits easier DB2011 Sierra Leone by streamlining the issuance of location clearances and building permits. Uganda enhanced access to credit by establishing a new DB2011 Uganda private credit bureau. Rwanda enhanced access to credit by allowing borrowers the right to inspect their own credit report and mandating that DB2011 Rwanda loans of all sizes be reported to the central bank’s public credit registry. Swaziland strengthened investor protections by requiring greater corporate disclosure, higher standards of accountability for company directors and greater access to DB2011 Swaziland corporate information for minority investors. Swaziland reduced the time to import by implementing an electronic data interchange system for customs at its border posts. DB2011 Zimbabwe Zimbabwe reduced the corporate income tax rate from 30% to 25%, lowered the capital gains tax from 20% to 5% and Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 411 DB year Economy Reform simplified the payment of corporate income tax by allowing quarterly payment through commercial banks. DB2011 Niger Niger reduced its corporate income tax rate. Sierra Leone replaced sales and service taxes with a goods DB2011 Sierra Leone and service tax. The Seychelles removed the tax-free threshold limit and DB2011 Seychelles lowered corporate income tax rates. São Tomé and Principe reduced the corporate income tax DB2011 São Tomé and Príncipe rate to a standard 25%. Uganda continues to improve the efficiency of its court DB2011 Uganda system, greatly reducing the time to file and serve a claim. Zambia improved contract enforcement by introducing an electronic case management system in the courts that DB2011 Zambia provides electronic referencing of cases, a database of laws, real-time court reporting and public access to court records. Sierra Leone lifted a moratorium on sales of privately owned DB2011 Sierra Leone properties. Zambia eased trade by implementing a one-stop border post with Zimbabwe, launching web-based submission of customs DB2011 Zambia declarations and introducing scanning machines at border posts. Rwanda reduced the number of trade documents required and enhanced its joint border management procedures with DB2011 Rwanda Uganda and other neighbors, leading to an improvement in the trade logistics environment. Swaziland reduced the import time of trading across borders DB2011 Swaziland by implementing an electronic data interchange system for customs at its border posts. DB2011 Guinea Guinea increased the cost of obtaining a building permit. DB2011 Mauritius Mauritius introduced a new corporate social responsibility tax. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 412 DB year Economy Reform Mauritius speeded up the resolution of commercial disputes DB2011 Mauritius by recruiting more judges and adding more courtrooms. Burundi made paying taxes simpler by replacing the DB2011 Burundi transactions tax with a value added tax. Note: For information on reforms in earlier years (back to DB2006), see the Doing Business reports for these years, available at http://www.doingbusiness.org. Source: Doing Business database. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 413 TRADING ACROSS BORDERS In today’s globalized world, making trade between WHAT THE TRADING ACROSS BORDERS economies easier is increasingly important for INDICATORS MEASURE FOR IMPORT & EXPORT business. Excessive document requirements, burdensome customs procedures, inefficient port Documentary compliance – cost (US$) & time operations and inadequate infrastructure all lead to (hours) extra costs and delays for exporters and importers, stifling trade potential. Obtain, prepare and submit documents: What do the indicators cover? -During transport, clearance, inspections and port or border handling in origin economy Doing Business records the time and cost associated with the logistical process of exporting and -Required by origin, transit and destination economies importing goods. Under the new methodology introduced this year, Doing Business measures the Covers all documents by law and in practice time and cost (excluding tariffs) associated with three Border compliance – cost (US$) & time sets of procedures—documentary compliance, (hours) border compliance and domestic transport—within the overall process of exporting or importing a Customs clearance and inspections shipment of goods. The ranking of economies on the Inspections by other agencies ease of trading across borders is determined by Port or border handling sorting their distance to frontier scores for trading across borders. These scores are the simple average Obtaining, preparing and submitting of the distance to frontier scores for the time and documents during clearance, inspections and port or border handling cost for documentary compliance and border compliance to export and import. Domestic transport* Loading and unloading of shipment To make the data comparable across economies, a few assumptions are made about the traded goods Transport between warehouse and terminal/port and the transactions: Transport between terminal/port and border Time Obtaining, preparing and submitting  Time is measured in hours, and 1 day is 24 hours documents during domestic transport (for example, 22 days are recorded as 22 × 24 = Traffic delays and road police checks while 528 hours). If customs clearance takes 7.5 hours, shipment is en route the data are recorded as is. Alternatively, suppose that documents are submitted to a * Although Doing Business collects and publishes data on customs agency at 8:00 a.m., are processed the time and cost for domestic transport, it does not use overnight and can be picked up at 8:00 a.m. the these data in calculating the distance to frontier score for next day. In this case the time for customs trading across borders or the ranking on the ease of trading clearance would be recorded as 24 hours across borders. because the actual procedure took 24 hours. Cost   Insurance cost and informal payments for which no  receipt is issued are excluded from the costs recorded. Costs are reported in U.S. dollars.  Contributors are asked to convert local currency into U.S. dollars based on the exchange rate prevailing on the day they answer the questionnaire. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 414 Assumptions of the case study  For each of the 190 economies covered by Doing  Shipping cost based on weight is assumed to be Business, it is assumed that a shipment travels greater than shipping cost based on volume. from a warehouse in the largest business city of  If government fees are determined by the value of the exporting economy to a warehouse in the the shipment, the value is assumed to be $50,000. largest business city of the importing economy. For 11 economies the data are also collected,  The product is new, not secondhand or used under the same case study assumptions, for the merchandise. second largest business city.  The exporting firm is responsible for hiring and  The import and export case studies assume paying for a freight forwarder or customs broker (or different traded products. It is assumed that each both) and pays for all costs related to international economy imports a standardized shipment of 15 shipping, domestic transport, clearance and metric tons of containerized auto parts (HS 8708) mandatory inspections by customs and other from its natural import partner—the economy government agencies, port or border handling, from which it imports the largest value (price documentary compliance fees and the like for times quantity) of auto parts. It is assumed that exports. The importing firm is responsible for the each economy exports the product of its above costs for imports. comparative advantage (defined by the largest  The mode of transport is the one most widely used export value) to its natural export partner—the for the chosen export or import product and the economy that is the largest purchaser of this trading partner, as is the seaport, airport or land product. Precious metal and gems, live animals border crossing. and pharmaceuticals are excluded from the list of possible export products, however, and the  All electronic submissions of information requested second largest product category is considered as by any government agency in connection with the needed. shipment are considered to be documents obtained, prepared and submitted during the  A shipment is a unit of trade. Export shipments do export or import process. not necessarily need to be containerized, while import shipments of auto parts are assumed to be  A port or border is defined as a place (seaport, containerized. airport or land border crossing) where merchandise can enter or leave an economy.  Government agencies considered relevant are agencies such as customs, port authorities, road police, border guards, standardization agencies, ministries or departments of agriculture or industry, national security agencies and any other government authorities. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 415 TRADING ACROSS BORDERS Where do the region’s economies stand today? How easy it is for businesses in economies in Sub- trading across borders suggest an answer (figure 9.1). Saharan Africa (SSA) to export and import goods? The The average ranking of the region and comparator global rankings of these economies on the ease of regions provide a useful benchmark. Figure 9.1 How economies in Sub-Saharan Africa (SSA) rank on the ease of trading across borders Source: Doing Business database. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 416 TRADING ACROSS BORDERS The indicators reported here are for trading a shipment and import is collected from local freight forwarders, of goods by the most widely used mode of transport customs brokers and traders. Comparing these indicators (whether sea, land, air or some combination of these). across the region and with averages both for the region The information on the time and cost to complete export and for comparator regions can provide useful insights. Figure 9.2 What it takes to trade across borders in economies in Sub-Saharan Africa (SSA) Time to export: Border compliance (hours) Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 417 TRADING ACROSS BORDERS Cost to export: Border compliance (USD) Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 418 TRADING ACROSS BORDERS Time to export: Documentary compliance (hours) Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 419 TRADING ACROSS BORDERS Cost to export: Documentary compliance (USD) Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 420 TRADING ACROSS BORDERS Time to import: Border compliance (hours) Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 421 TRADING ACROSS BORDERS Cost to import: Border compliance (USD) Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 422 TRADING ACROSS BORDERS Time to import: Documentary compliance (hours) Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 423 TRADING ACROSS BORDERS Cost to import: Documentary compliance (USD) Source: Doing Business database. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 424 TRADING ACROSS BORDERS What are the changes over time? In economies around the world, trading across borders systems. These changes help improve their trading as measured by Doing Business has become faster and environment and boost firms’ international easier over the years. Governments have introduced competitiveness. What trade reforms has Doing Business tools to facilitate trade—including single windows, risk- recorded in Sub-Saharan Africa (SSA) (table 9.1)? based inspections and electronic data interchange Table 9.1 How have economies in Sub-Saharan Africa (SSA) made trading across borders easier—or not? By Doing Business report year DB2011 to DB2017 DB year Economy Reform Angola adopted a new labor law that decreased the wage premium for overtime and night work and increased the wage premium for work on weekly holidays. The law also extended the maximum duration of fixed-term contracts and DB2017 Angola made fixed-term contracts able to be used for permanent tasks, reduced severance pay for redundancy dismissals of employees with five and ten years of continuous employment and increased severance pay for employees with one continuous year of service. Angola made starting a business easier by eliminating the DB2017 Angola paid-in minimum capital requirement. Angola made paying taxes easier and less costly by reducing the frequency of advance payments of corporate income tax and increasing the allowable deductions for bad debt DB2017 Angola provisions. At the same time, Angola made interest income tax a final tax that is not deductible for the calculation of corporate income tax. Botswana made dealing with construction permits easier by DB2017 Botswana getting rid of the requirement to submit a rates clearance certificate in order to obtain a building permit. Burkina Faso improved access to credit information by introducing regulations that govern the licensing and DB2017 Burkina Faso functioning of credit bureaus in West African Economic and Monetary Union (UEMOA) member states. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 425 DB year Economy Reform Burkina Faso made resolving insolvency easier by introducing a new conciliation procedure for companies in financial DB2017 Burkina Faso difficulties and a simplified preventive settlement procedure for small companies. Benin made resolving insolvency easier by introducing a new conciliation procedure for companies in financial difficulties DB2017 Benin and a simplified preventive settlement procedure for small companies. Benin made starting a business easier by eliminating the need DB2017 Benin to notarize company bylaws to activate a bank account after incorporation. Burkina Faso made starting a business less costly by reducing DB2017 Burkina Faso the paid-in minimum capital required to register a company. Cameroon made dealing with construction permits easier by reducing the time it takes to obtain the building permit and DB2017 Cameroon strengthen the Building Quality Control Index by increasing transparency. te d’Ivoire made dealing with construction permits more DB2017 Côte d'Ivoire transparent by making building regulations accessible online. The Democratic Republic of Congo made dealing with construction permits easier by improving building quality DB2017 Congo, Dem. Rep. control and reducing the time it takes to obtain the building permit. Côte d’Ivoire made enforcing contracts easier by introducing DB2017 Côte d'Ivoire a simplified fast-track procedure for small claims that allows for parties’ self-representation. The Democratic Republic of Congo adopted legislation that DB2017 Congo, Dem. Rep. prohibits discrimination in hiring on the basis of gender. The Comoros reduced the length of notice period and DB2017 Comoros amount of severance payment for redundancy dismissals. Cabo Verde introduced unemployment insurance for workers DB2017 Cabo Verde with a contribution period of at least six months. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 426 DB year Economy Reform Côte d’Ivoire improved access to credit information by DB2017 Côte d'Ivoire establishing a new credit bureau. Côte d’Ivoire made resolving insolvency easier by introducing a new conciliation procedure for companies in financial DB2017 Côte d'Ivoire difficulties and a simplified preventive settlement procedure for small companies. The Comoros made resolving insolvency easier by introducing a new conciliation procedure for companies in DB2017 Comoros financial difficulties and a simplified preventive settlement procedure for small companies. The Republic of Congo made resolving insolvency easier by introducing a new conciliation procedure for companies in DB2017 Congo, Rep. financial difficulties and a simplified preventive settlement procedure for small companies. The Democratic Republic of Congo made resolving insolvency easier by introducing a new conciliation procedure for DB2017 Congo, Dem. Rep. companies in financial difficulties and a simplified preventive settlement procedure for small companies. Cameroon made resolving insolvency easier by introducing a new conciliation procedure for companies in financial DB2017 Cameroon difficulties and a simplified preventive settlement procedure for small companies. Chad made resolving insolvency easier by introducing a new conciliation procedure for companies in financial difficulties DB2017 Chad and a simplified preventive settlement procedure for small companies. The Central African Republic made resolving insolvency easier by introducing a new conciliation procedure for companies in DB2017 Central African Republic financial difficulties and a simplified preventive settlement procedure for small companies. Equatorial Guinea made resolving insolvency easier by DB2017 Equatorial Guinea introducing a new conciliation procedure for companies in financial difficulties and a simplified preventive settlement Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 427 DB year Economy Reform procedure for small companies. Comoros made transferring a property less expensive by DB2017 Comoros reducing transfer costs. The Democratic Republic of Congo made it more expensive DB2017 Congo, Dem. Rep. to transfer property by increasing the property transfer tax. Chad reduced the cost of starting a business by reducing the DB2017 Chad paid-in minimum capital required to register a company. Equatorial Guinea made the process of starting a business DB2017 Equatorial Guinea easier by eliminating the need to obtain a copy of the business founders' criminal records. Equatorial Guinea made paying taxes more costly by DB2017 Equatorial Guinea increasing the minimum tax. Cameroon made paying taxes more costly by increasing the DB2017 Cameroon minimum tax rate for companies. Madagascar increased the transparency of dealing with DB2017 Madagascar construction permits by publishing construction-related regulations online and free of charge. Ghana made dealing with construction permits more DB2017 Ghana expensive by increasing the cost of obtaining a building permit. Liberia shortened the workweek by increasing the mandatory number of weekly rest hours to 36 consecutive hours with Sunday designated as the weekly holiday. It also mandated a maximum of five overtime hours per week. Liberia also DB2017 Liberia introduced paid annual leave entitlements to employees after one year of employment, extended the duration of paid maternity leave and mandated equal remuneration for work of equal value. The Gambia strengthened access to credit by adopting the DB2017 Gambia, The Security Interests in Moveable Property Act. The new law on secured transactions implements a functional secured transactions system and establishes a centralized notice Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 428 DB year Economy Reform based collateral registry. Malawi strengthened access to credit by adopting a new law on secured transactions that implements a functional secured DB2017 Malawi transactions system and establishes a centralized, notice- based, online collateral registry. Lesotho improved access to credit information by expanding DB2017 Lesotho the coverage of its credit bureau. Mali improved access to credit information by establishing a DB2017 Mali new credit bureau. Kenya streamlined the process of getting electricity by introducing the use of a geographic information system DB2017 Kenya which eliminates the need to conduct a site visit, thereby reducing the time and interactions needed to obtain an electricity connection. Kenya strengthened minority investor protections by clarifying ownership and control structures, by introducing greater requirements for disclosure of related-party DB2017 Kenya transactions to the board of directors, by making it easier to sue directors in cases of prejudicial related-party transactions and by allowing the rescission of related-party transactions that are shown to harm the company. Mali made resolving insolvency easier by introducing a new conciliation procedure for companies in financial difficulties DB2017 Mali and a simplified preventive settlement procedure for small companies. Gabon made resolving insolvency easier by introducing a new conciliation procedure for companies in financial difficulties DB2017 Gabon and a simplified preventive settlement procedure for small companies. Guinea-Bissau made resolving insolvency easier by introducing a new conciliation procedure for companies in DB2017 Guinea-Bissau financial difficulties and a simplified preventive settlement procedure for small companies. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 429 DB year Economy Reform Kenya made resolving insolvency easier by introducing a reorganization procedure, facilitating continuation of the DB2017 Kenya debtor’s business during insolvency proceedings and by introducing regulations for insolvency practitioners. Kenya made Registering property easier by increasing the DB2017 Kenya transparency at its land registry and cadastre. Ghana made starting a business more costly by increasing the DB2017 Ghana registration and authentication fees. Kenya made starting a business easier by removing stamp duty fees required for the nominal capital, memorandum and articles of association . Kenya also eliminated requirements to DB2017 Kenya sign compliance declarations before a commissioner of oaths. However, Kenya also made starting a business more expensive by introducing a flat fee for company incorporation. Mali made starting a business less expensive by reducing the DB2017 Mali paid-in minimum capital requirement. Madagascar made starting a business easier by reducing the number of procedures needed to register a company. DB2017 Madagascar Malawi made starting a business easier by eliminating the DB2017 Malawi legal requirement to use a company seal and making it optional for entrepreneurs. Madagascar made trading across borders easier by simplifying and streamlining customs procedures and DB2017 Madagascar implementing an electronic data interchange system, which reduced the time for preparation and submission of trade documents for both exporting and importing. Ghana made trading across borders easier by removing the DB2017 Ghana mandatory pre-arrival assessment inspection at origin for imported products. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 430 DB year Economy Reform Rwanda made dealing with construction permits more cumbersome and expensive by introducing new requirements DB2017 Rwanda to obtain a building permit. It also strengthen the quality control index by implementing the qualifications required for architects and engineers. Zambia made dealing with construction permits more costly DB2017 Zambia by raising the costs associated with submitting a brief to the environmental agency. Zimbabwe made dealing with construction permits faster by DB2017 Zimbabwe streamlining the building plan approval process. Niger made enforcing contracts easier by creating a specialized commercial court in Niamey and by adopting a DB2017 Niger new code of civil procedure that establishes time standards for key court events. Rwanda made enforcing contracts easier by introducing an DB2017 Rwanda electronic case management system for judges and lawyers. São Tomé and Príncipe adopted a minimum wage for the DB2017 São Tomé and Príncipe private sector. Zimbabwe reduced severance payments and introduced DB2017 Zimbabwe stricter rules governing fixed-term contracts. DB2017 Zambia Zambia eliminated fixed-term contracts for permanent tasks. Nigeria strengthened access to credit by creating a DB2017 Nigeria centralized collateral registry. This reform applies to both Kano and Lagos. Zimbabwe improved access to credit information by allowing DB2017 Zimbabwe the establishment of a credit registry. Mozambique improved access to credit information by DB2017 Mozambique enacting a law that allows the establishment of a new credit bureau. Niger improved access to credit information by establishing a DB2017 Niger new credit bureau. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 431 DB year Economy Reform Mauritania improved access to credit information by DB2017 Mauritania providing banks and financial institutions with online access to the credit registry data. Senegal improved access to credit information by DB2017 Senegal establishing a new credit bureau. The credit bureau in Tanzania expanded credit bureau DB2017 Tanzania borrower coverage and began to distribute credit data from retailers. Togo improved access to credit information by introducing DB2017 Togo regulations that govern the licensing and functioning of credit bureaus in UEMOA member states. Mauritania strengthened minority investor protections by requiring prior external review of related-party transactions, DB2017 Mauritania by increasing director liability and by expanding shareholders' role in major transactions. Niger strengthened minority investor protections by DB2017 Niger introducing a provision whereby requires the winning party’s legal expenses are reimbursed by the losing party. Sudan strengthened minority investor protections by introducing greater requirements for disclosure of related- party transactions to the board of directors, and granting shareholders preemption rights in limited liability companies. DB2017 Sudan However, Sudan weakened minority investor protections by making it more difficult to sue directors in case of prejudicial related-party transactions, decreasing shareholder rights and role in major corporate decisions, and undermining ownership and control structures. Togo made resolving insolvency easier by introducing a new conciliation procedure for companies in financial difficulties DB2017 Togo and a simplified preventive settlement procedure for small companies. Senegal made resolving insolvency easier by introducing a DB2017 Senegal new conciliation procedure for companies in financial difficulties and a simplified preventive settlement procedure Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 432 DB year Economy Reform for small companies. Niger made resolving insolvency easier by introducing a new conciliation procedure for companies in financial difficulties DB2017 Niger and a simplified preventive settlement procedure for small companies. Zimbabwe made registering property easier by launching an official website containing information on the list of DB2017 Zimbabwe documents and fees for completing a property transaction, as well as, a specific time frame for delivering a legally binding document that proves property ownership. Zambia made it more affordable to transfer property by DB2017 Zambia decreasing the property Rwanda made it easier to register property by introducing DB2017 Rwanda effective time limits and increasing the transparency of the land administration system. Senegal made registering property easier by increasing the DB2017 Senegal transparency at its land registry and cadastre. South Africa made it more expensive to transfer property by DB2017 South Africa increasing the property transfer tax. Sudan made starting a business more difficult by increasing DB2017 Sudan the cost of a company seal. Uganda made starting a business easier by eliminating the DB2017 Uganda requirement that a commissioner of oaths must sign compliance declarations. South Africa made starting a business easier by introducing DB2017 South Africa an online portal to search for a company name. Sierra Leone made starting a business easier by reducing DB2017 Sierra Leone registration fees. Rwanda made starting a business easier by improving the DB2017 Rwanda online registration one-stop shop and streamlining post- registration procedures. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 433 DB year Economy Reform Mozambique made starting a business more difficult by DB2017 Mozambique increasing registration and notary fees. Niger made starting a business easier by reducing the time DB2017 Niger and cost needed to register a company. Niger also eliminated the requirement to notarize a company’s bylaws. Nigeria made starting a business easier by improving online DB2017 Nigeria government portals . This reform applies to both Kano and Lagos. Zimbabwe made trading across borders more difficult by DB2017 Zimbabwe introducing a mandatory pre-shipment inspection for imported products. Niger made trading across borders easier by removing the DB2017 Niger mandatory pre-shipment inspection for imported products. Mauritania made trading across borders easier by upgrading SYDONIA World electronic system, which reduced the time DB2017 Mauritania for preparation and submission of customs declarations for both exports and imports. Rwanda made trading across borders easier by removing the DB2017 Rwanda mandatory pre-shipment inspection for imported products. Uganda made trading across borders easier by constructing DB2017 Uganda the Malaba One-Stop Border Post which reduced border compliance time for exports. Togo made trading across borders easier by implementing an electronic single-window system, which reduced the time for DB2017 Togo border compliance and documentary compliance for both exporting and importing. Togo made paying taxes easier by streamlining the DB2017 Togo administrative process of complying with tax obligations. Uganda made paying taxes easier by eliminating a requirement for tax returns to be submitted in paper copy DB2017 Uganda following online submission. At the same time, Uganda increased the stamp duty for insurance contracts. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 434 DB year Economy Reform Tanzania made paying taxes more complicated by increasing the frequency of filing of the skills Development Levy and DB2017 Tanzania more costly by introducing a workers’ compensation tariff paid by employers. South Africa made paying taxes more costly by increasing the rates of vehicle tax and property tax. At the same time the DB2017 South Africa rate of social security contributions paid by employers was reduced. South Africa made paying taxes more complicated by increasing the time it takes to prepare VAT returns. Senegal made paying taxes less costly by reducing the DB2017 Senegal maximum cap for corporate income tax and implementing more efficient accounting systems and software. Rwanda made paying taxes more complicated by introducing DB2017 Rwanda a requirement that companies file and pay social security contributions monthly instead of quarterly. Mauritania made paying taxes easier by reducing the DB2017 Mauritania frequency of both tax filing and payment of social security contributions. Burundi made paying taxes easier by introducing a new tax DB2017 Burundi return and eliminating the personalized VAT declaration form. Mauritius made registering property easier by digitizing its DB2017 Mauritius land records. Guinea made resolving insolvency easier by introducing a new conciliation procedure for companies in financial DB2017 Guinea difficulties and a simplified preventive settlement procedure for small companies. Guinea made starting a business easier by reducing the DB2016 Guinea minimum capital requirement. In Mauritius the time required for dealing with construction DB2016 Mauritius permits was reduced by the hiring of a more efficient subcontractor to establish sewerage connections. DB2016 Senegal The utility in Senegal made getting an electricity connection Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 435 DB year Economy Reform less time-consuming by streamlining the review of applications and the process for the final connection as well as by reducing the time needed to issue an excavation permit. It also made getting electricity less costly by reducing the security deposit. The utility in Togo reduced the time and procedures for getting an electricity connection through several initiatives, DB2016 Togo including by creating a single window enabling customers to pay all fees at once. The utility in Uganda reduced delays for new electricity connections by deploying more customer service engineers DB2016 Uganda and reducing the time needed for the inspection and meter installation. Rwanda made dealing with construction permits easier by DB2016 Rwanda adopting a new building code and new urban planning regulations. Niger made dealing with construction permits easier by DB2016 Niger reducing the time required for companies to obtain a water connection. In Namibia the process of dealing with construction permits DB2016 Namibia became more time-consuming as a result of inefficiency at the municipality. Senegal made enforcing contracts easier by introducing a law DB2016 Senegal regulating voluntary mediation. Rwanda improved its insolvency system by introducing provisions on voidable transactions and the approval of DB2016 Rwanda reorganization plans and by establishing additional safeguards for creditors in reorganization proceedings. Zambia made paying taxes easier for companies by implementing electronic filing and payment for VAT. At the DB2016 Zambia same time, Zambia made paying taxes more costly by increasing the property transfer tax rate. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 436 DB year Economy Reform Swaziland made paying taxes less costly for companies by reducing the corporate income tax rate. On the other hand, DB2016 Swaziland Swaziland raised the ceiling for the National Provident Fund contribution. Mozambique made paying taxes easier and less costly for companies by implementing an online system for filing social DB2016 Mozambique security contributions and by increasing the depreciation rate for copying machines. Rwanda made paying taxes easier for companies by DB2016 Rwanda introducing electronic filing and making its use compulsory. Rwanda strengthened minority investor protections by introducing provisions allowing holders of 10% of a company’s shares to call for an extraordinary meeting of shareholders, requiring holders of special classes of shares to DB2016 Rwanda vote on decisions affecting their shares, requiring board members to disclose information about their directorships and primary employment and requiring that audit reports for listed companies be published in a newspaper. Nigeria strengthened minority investor protections by requiring that related-party transactions be subject to DB2016 Nigeria external review and to approval by disinterested shareholders. This reform applies to both Kano and Lagos. Zimbabwe strengthened minority investor protections by DB2016 Zimbabwe introducing provisions allowing legal practitioners to enter into contingency fee agreements with clients. Nigeria made transferring property in Lagos less costly by DB2016 Nigeria reducing fees for property transactions. Senegal made transferring property less costly by lowering DB2016 Senegal the property transfer tax. Mauritania made starting a business easier by eliminating the DB2016 Mauritania minimum capital requirement. DB2016 Niger Niger made starting a business easier by reducing the Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 437 DB year Economy Reform minimum capital requirement. Rwanda made starting a business easier by eliminating the DB2016 Rwanda need for new companies to open a bank account in order to register for VAT. Togo made starting a business less costly by reducing the DB2016 Togo fees to register with the tax authority. Uganda made starting a business easier by introducing an DB2016 Uganda online system for obtaining a trading license and by reducing business incorporation fees. Senegal made starting a business easier by reducing the DB2016 Senegal minimum capital requirement. Zambia made starting a business more difficult by increasing DB2016 Zambia the registration fees. Mauritania reduced the documentary and border compliance DB2016 Mauritania time for importing by eliminating the preimport declaration and value attestation and making the manifest electronic. Niger increased the time and cost for documentary and DB2016 Niger border compliance for importing by making a preshipment inspection mandatory. Rwanda increased the time and cost for documentary and DB2016 Rwanda border compliance for importing by making preshipment inspection mandatory for all imported products. Togo reduced the time for documentary and border compliance for importing by implementing an electronic DB2016 Togo platform connecting several agencies for import procedures and payments. Tanzania reduced the time for both exporting and importing by implementing the Tanzania Customs Integrated System DB2016 Tanzania (TANCIS), an online system for downloading and processing customs documents. DB2016 Zambia Zambia increased the documentary and border compliance Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 438 DB year Economy Reform time for both exporting and importing by shifting all clearance authority to a central processing center at the initial stage of implementing a web-based customs platform (ASYCUDA World). DB2016 Zambia In Zambia the credit bureau began to provide credit scores. In Zimbabwe the credit bureau began to provide credit DB2016 Zimbabwe scores. In Uganda the credit bureau expanded borrower coverage, DB2016 Uganda improving access to credit information. The Seychelles improved access to credit information by DB2016 Seychelles establishing a credit registry. In Rwanda the credit bureau started to provide credit scores to banks and other financial institutions while the credit DB2016 Rwanda registry expanded borrower coverage, strengthening the credit reporting system. Niger improved its credit information system by introducing regulations that govern the licensing and functioning of DB2016 Niger credit bureaus in the member states of the West African Economic and Monetary Union (UEMOA). Namibia improved access to credit information by DB2016 Namibia guaranteeing by law borrowers’ right to inspect their own data. Mauritania improved access to credit information by lowering the threshold for the minimum size of loans to be included in DB2016 Mauritania the credit registry’s database and by expanding borrower coverage. The utility in Kenya reduced delays for new connections by DB2016 Kenya enforcing service delivery timelines and hiring contractors for meter installation. Kenya made dealing with construction permits more difficult DB2016 Kenya by requiring an additional approval before issuance of the building permit and by increasing the costs for both water Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 439 DB year Economy Reform and sewerage connections Gabon made dealing with construction permits more DB2016 Gabon complicated by increasing the time required for obtaining a building permit. The Gambia made paying taxes easier for companies by introducing a VAT system that is less complicated than the DB2016 Gambia, The previous sales tax system—and made paying taxes less costly by reducing the corporate income tax rate. Gabon made paying taxes more costly for companies by DB2016 Gabon reducing the depreciation rates for some types of fixed assets. Liberia made paying taxes more complicated for companies DB2016 Liberia by introducing a minimum corporate income tax. Madagascar strengthened minority investor protections by requiring that directors with a conflict of interest fully disclose DB2016 Madagascar the nature of their interest to the board of directors. Kenya made property transfers faster by improving electronic DB2016 Kenya document management at the land registry and introducing a unified form for registration. Guinea-Bissau made transferring property easier by lowering DB2016 Guinea-Bissau the property registration tax. Gabon made transferring property less costly by lowering the DB2016 Gabon property registration tax. Madagascar made transferring property less costly by DB2016 Madagascar lowering the property transfer tax. Madagascar made starting a business more difficult by DB2016 Madagascar requiring a bank-certified check to pay the tax authority. Gabon made starting a business easier by reducing the paid- DB2016 Gabon in minimum capital requirement. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 440 DB year Economy Reform Kenya made starting a business easier by reducing the time it DB2016 Kenya takes to assess and pay stamp duty. Madagascar reduced the time for border compliance for both exporting and importing by upgrading port infrastructure— DB2016 Madagascar and also reduced the time for documentary compliance for importing. Mali reduced the time for documentary compliance for both DB2016 Mali exporting and importing by introducing an electronic data interchange system. Ghana reduced the documentary and border compliance time for importing by developing electronic channels for DB2016 Ghana submitting and collecting the final classification and valuation report. Kenya improved access to credit information by passing DB2016 Kenya legislation that allows the sharing of positive information and by expanding borrower coverage. Mali improved its credit information system by introducing regulations that govern the licensing and functioning of DB2016 Mali credit bureaus in the member states of the West African Economic and Monetary Union (UEMOA). Liberia improved access to credit by adopting new laws on DB2016 Liberia secured transactions that establish a modern, unified and notice-based collateral registry. Lesotho improved access to credit information by DB2016 Lesotho establishing its first credit bureau. Madagascar improved access to credit by broadening the range of assets that can be used as collateral (including future DB2016 Madagascar assets), by allowing a general description of assets granted as collateral and by allowing a general description of debts and obligations. The Comoros improved access to credit information by DB2016 Comoros establishing a new credit registry. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 441 DB year Economy Reform Angola made paying taxes less costly for companies by DB2016 Angola reducing the corporate income tax rate. Angola made starting a business easier by improving DB2016 Angola registration procedures and reducing the fees to register a company. The utility in Botswana made getting electricity easier by DB2016 Botswana enforcing service delivery timelines for new connections and improving the stock of materials for connection works. Benin made dealing with construction permits less time- DB2016 Benin consuming by establishing a one-stop shop and by reducing the number of signatories required on building permits. Benin made starting a business less costly by reducing the DB2016 Benin fees for filing company documents at the one-stop shop. Burkina Faso made starting a business easier by reducing the DB2016 Burkina Faso minimum capital requirement. Benin made trading across borders easier by further developing its electronic single-window system, which DB2016 Benin reduced the time for border compliance for both exporting and importing. The Democratic Republic of Congo made dealing with DB2016 Congo, Dem. Rep. construction permits less expensive by halving the cost to obtain a building permit. Côte d’Ivoire made enforcing contracts easier by introducing DB2016 Côte d'Ivoire new provisions on voluntary mediation. The Democratic Republic of Congo made paying taxes more complicated for companies by introducing a new social DB2016 Congo, Dem. Rep. security contribution paid by employers, though it subsequently reduced the rate of the contribution. The Republic of Congo made transferring property less costly DB2016 Congo, Rep. by lowering the property transfer tax rate. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 442 DB year Economy Reform Côte d’Ivoire made transferring property less costly by DB2016 Côte d'Ivoire lowering the property transfer tax rate. Chad made transferring property less costly by lowering the DB2016 Chad property transfer tax. Cabo Verde made transferring property less costly by DB2016 Cabo Verde lowering the property registration tax. The Democratic Republic of Congo made starting a business DB2016 Congo, Dem. Rep. easier by simplifying registration procedures and reducing the minimum capital requirement. The Comoros made starting a business easier by reducing the DB2016 Comoros minimum capital requirement. Ethiopia has made starting a business easier by creating clear DB2016 Ethiopia guidance on trade name approvals. Côte d’Ivoire made trading across borders easier by implementing a single-window platform for importing, which DB2016 Côte d'Ivoire reduced the time required for documentary compliance. The Democratic Republic of Congo made trading across DB2016 Congo, Dem. Rep. borders more difficult by increasing the port handling time and cost for exporting and importing. In the Democratic Republic of Congo the utility in Kinshasa made getting electricity easier by reducing the number of DB2015 Congo, Dem. Rep. approvals required for new connections and reducing the burden of the security deposit. The Democratic Republic of Congo made dealing with DB2015 Congo, Dem. Rep. construction permits more costly by increasing the building permit fee. The Democratic Republic of Congo made paying taxes easier for companies by simplifying corporate income tax returns DB2015 Congo, Dem. Rep. and abolishing the minimum tax payable depending on a company’s size. On the other hand, it increased the rate for the minimum lump-sum tax applied to annual revenue. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 443 DB year Economy Reform The Republic of Congo made paying taxes easier for companies by reducing the corporate income tax rate and by DB2015 Congo, Rep. abolishing the tax on the rental value of business premises and the tax on company-owned cars. Chad strengthened minority investor protections by introducing greater requirements for disclosure of related- party transactions to the board of directors and by making it DB2015 Chad possible for shareholders to inspect the documents pertaining to related-party transactions and to appoint auditors to conduct an inspection of such transactions. The Central African Republic strengthened minority investor protections by introducing greater requirements for disclosure of related-party transactions to the board of DB2015 Central African Republic directors and by making it possible for shareholders to inspect the documents pertaining to related-party transactions and to appoint auditors to conduct an inspection of such transactions. Cameroon strengthened minority investor protections by introducing greater requirements for disclosure of related- party transactions to the board of directors and by making it DB2015 Cameroon possible for shareholders to inspect the documents pertaining to related-party transactions and to appoint auditors to conduct an inspection of such transactions. The Republic of Congo strengthened minority investor protections by introducing greater requirements for disclosure of related-party transactions to the board of DB2015 Congo, Rep. directors and by making it possible for shareholders to inspect the documents pertaining to related-party transactions and to appoint auditors to conduct an inspection of such transactions. Côte d’Ivoire strengthened minority investor protections by introducing greater requirements for disclosure of related- party transactions to the board of directors and by making it DB2015 Côte d'Ivoire possible for shareholders to inspect the documents pertaining to related-party transactions and to appoint auditors to conduct an inspection of such transactions. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 444 DB year Economy Reform The Democratic Republic of Congo strengthened minority investor protections by introducing greater requirements for disclosure of related-party transactions to the board of DB2015 Congo, Dem. Rep. directors and by making it possible for shareholders to inspect the documents pertaining to related-party transactions and to appoint auditors to conduct an inspection of such transactions. The Comoros strengthened minority investor protections by introducing greater requirements for disclosure of related- party transactions to the board of directors and by making it DB2015 Comoros possible for shareholders to inspect the documents pertaining to related-party transactions and to appoint auditors to conduct an inspection of such transactions. Equatorial Guinea strengthened minority investor protections by introducing greater requirements for disclosure of related- party transactions to the board of directors and by making it DB2015 Equatorial Guinea possible for shareholders to inspect the documents pertaining to related-party transactions and to appoint auditors to conduct an inspection of such transactions. Côte d’Ivoire made transferring property easier by digitizing DB2015 Côte d'Ivoire its land registry system and lowering the property registration tax. Côte d’Ivoire made starting a business easier by reducing the minimum capital requirement, lowering registration fees and DB2015 Côte d'Ivoire enabling the one-stop shop to publish notices of incorporation. The Democratic Republic of Congo made starting a business DB2015 Congo, Dem. Rep. easier by creating a one-stop shop. DB2015 Cabo Verde Cabo Verde introduced a minimum wage. The Central African Republic made trading across borders DB2015 Central African Republic more difficult by increasing border checks and security controls at the border post with Cameroon. DB2015 Côte d'Ivoire Côte d’Ivoire made trading across borders easier by simplifying the processes for producing the inspection report Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 445 DB year Economy Reform and by reducing port and terminal handling charges at the port of Abidjan. Benin made enforcing contracts easier by creating a DB2015 Benin commercial section within its court of first instance. Burkina Faso strengthened minority investor protections by introducing greater requirements for disclosure of related- party transactions to the board of directors and by making it DB2015 Burkina Faso possible for shareholders to inspect the documents pertaining to related-party transactions and to appoint auditors to conduct an inspection of such transactions. Benin strengthened minority investor protections by introducing greater requirements for disclosure of related- party transactions to the board of directors and by making it DB2015 Benin possible for shareholders to inspect the documents pertaining to related-party transactions and to appoint auditors to conduct an inspection of such transactions. Benin made starting a business easier by reducing the DB2015 Benin minimum capital requirement and the fees to be paid at the one-stop shop. Benin made trading across borders easier by reducing the DB2015 Benin number of documents needed for imports. The Democratic Republic of Congo improved access to credit DB2015 Congo, Dem. Rep. information by establishing a credit registry. Côte d’Ivoire improved its credit information system by DB2015 Côte d'Ivoire introducing regulations that govern the licensing and operation of credit bureaus. Cameroon improved its credit information system by passing DB2015 Cameroon regulations that provide for the establishment and operation of a credit registry database. Cabo Verde improved its credit information system by DB2015 Cabo Verde adopting a new law providing for the establishment of credit bureaus. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 446 DB year Economy Reform Mauritania improved its credit information system by DB2015 Mauritania lowering the minimum threshold for loans to be included in the registry’s database. Kenya improved its credit information system by passing legislation that allows the sharing of both positive and DB2015 Kenya negative credit information and establishes guidelines for the treatment of historical data. Malawi reduced the time required to get electricity by DB2015 Malawi engaging subcontractors to carry out external connection works. Madagascar made dealing with construction permits easier DB2015 Madagascar by reducing the time needed to obtain a building permit. Mali made dealing with construction permits easier by DB2015 Mali reducing the time needed to obtain a geotechnical study. Kenya made dealing with construction permits more costly by DB2015 Kenya increasing the building permit fees. Ghana made dealing with construction permits less time- DB2015 Ghana consuming by streamlining the process to obtain a building permit. Kenya made paying taxes more costly for companies by DB2015 Kenya increasing employers’ social security contribution rate. Gabon made paying taxes easier for companies by DB2015 Gabon introducing an electronic system for filing and paying VAT. Mali strengthened minority investor protections by introducing greater requirements for disclosure of related- party transactions to the board of directors and by making it DB2015 Mali possible for shareholders to inspect the documents pertaining to related-party transactions and to appoint auditors to conduct an inspection of such transactions. Gabon strengthened minority investor protections by DB2015 Gabon introducing greater requirements for disclosure of related- party transactions to the board of directors and by making it Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 447 DB year Economy Reform possible for shareholders to inspect the documents pertaining to related-party transactions and to appoint auditors to conduct an inspection of such transactions. The Gambia strengthened minority investor protections by clarifying the duties of directors and providing new venues DB2015 Gambia, The and remedies for minority shareholders seeking redress for oppressive conduct. Guinea-Bissau strengthened minority investor protections by introducing greater requirements for disclosure of related- party transactions to the board of directors and by making it DB2015 Guinea-Bissau possible for shareholders to inspect the documents pertaining to related-party transactions and to appoint auditors to conduct an inspection of such transactions. Gabon made transferring property more costly by increasing DB2015 Gabon the property registration tax rate. Malawi made starting a business easier by streamlining company name search and registration and by eliminating DB2015 Malawi the requirement for inspection of company premises before issuance of a business license. Mauritania made starting a business easier by creating a one- DB2015 Mauritania stop shop and eliminating the publication requirement and the fee to obtain a tax identification number. The Gambia made starting a business easier by eliminating DB2015 Gambia, The the requirement to pay stamp duty. Ghana made trading across borders easier by upgrading DB2015 Ghana infrastructure at the port of Tema. In Rwanda the electricity company made getting electricity DB2015 Rwanda less costly by eliminating several fees. Sierra Leone made getting electricity easier by eliminating the DB2015 Sierra Leone need for customers to submit an application letter inquiring about a new connection before submitting an application— and made the process faster by improving staffing at the Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 448 DB year Economy Reform utility. Senegal made dealing with construction permits less time- DB2015 Senegal consuming by reducing the time for processing building permit applications. Rwanda made dealing with construction permits easier by DB2015 Rwanda eliminating the fee for obtaining a freehold title and by streamlining the process for obtaining an occupancy permit. Seychelles made enforcing contracts easier by establishing a commercial court, implementing and refining its case DB2015 Seychelles management system, introducing court-annexed mediation, and addressing scheduling conflicts within the courts. South Africa made enforcing contracts easier by amending DB2015 South Africa the monetary jurisdiction of its lower courts and introducing voluntary mediation. The Seychelles made resolving insolvency easier by introducing a reorganization procedure, provisions on the DB2015 Seychelles avoidance of undervalued transactions and the possibility to request post-commencement financing during the reorganization. Uganda made resolving insolvency easier by consolidating all provisions related to corporate insolvency in one law, establishing provisions on the administration of companies DB2015 Uganda (reorganization), clarifying standards on the professional qualifications of insolvency practitioners and introducing provisions allowing the avoidance of undervalued transactions. Mozambique made resolving insolvency easier by introducing a court-supervised reorganization procedure and a DB2015 Mozambique mechanism for prepackaged reorganizations, by clarifying rules on the appointment and qualifications of insolvency administrators and by strengthening creditors’ rights. Namibia made paying taxes more complicated for companies DB2015 Namibia by introducing a new vocational education and training levy. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 449 DB year Economy Reform Swaziland made paying taxes less costly for companies by DB2015 Swaziland reducing the corporate income tax rate. Tanzania made paying taxes more complicated for companies by introducing an excise tax on money transfers. On the other DB2015 Tanzania hand, it made paying taxes less costly by reducing the rate of the skill and development levy. Togo made paying taxes less costly for companies by DB2015 Togo reducing the payroll tax rate. The Seychelles made paying taxes easier for companies by reducing the business tax rate applicable to income above 1 million Seychelles rupees ($77,700) and by introducing a DB2015 Seychelles simplified new tax return allowing joint filing and payment of the business tax, VAT and corporate social responsibility tax. On the other hand, it increased employers’ pension fund contribution rate. Sierra Leone made paying taxes more complicated for DB2015 Sierra Leone companies by introducing a capital gains tax. Senegal made paying taxes easier for companies by DB2015 Senegal abolishing the vehicle tax and making it possible to download the declaration forms for VAT online. Zambia made paying taxes easier for companies by abolishing the medical levy and by introducing an online DB2015 Zambia system for filing corporate income tax, VAT and some labor taxes. At the same time, it also increased the property transfer tax. Senegal strengthened minority investor protections by introducing greater requirements for disclosure of related- party transactions to the board of directors; by making it possible for shareholders to inspect the documents DB2015 Senegal pertaining to related-party transactions and to appoint auditors to conduct an inspection of such transactions; and by making it possible for shareholder plaintiffs to request from the other party, and from witnesses, documents relevant to the subject matter of the claim during the trial. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 450 DB year Economy Reform Togo strengthened minority investor protections by introducing greater requirements for disclosure of related- party transactions to the board of directors and by making it DB2015 Togo possible for shareholders to inspect the documents pertaining to related-party transactions and to appoint auditors to conduct an inspection of such transactions. Niger strengthened minority investor protections by introducing greater requirements for disclosure of related- party transactions to the board of directors and by making it DB2015 Niger possible for shareholders to inspect the documents pertaining to related-party transactions and to appoint auditors to conduct an inspection of such transactions. Mozambique made registering property easier by DB2015 Mozambique streamlining procedures at the land registry and municipality. Togo made transferring property easier by lowering the DB2015 Togo property registration tax rate. Senegal made it easier to transfer property by replacing the DB2015 Senegal authorization from the tax authority with a notification and setting up a single step at the land registry. Sierra Leone made registering property easier by introducing DB2015 Sierra Leone a fast-track procedure. Zambia made transferring property more difficult by DB2015 Zambia increasing the property transfer tax rate. Senegal made starting a business easier by reducing the DB2015 Senegal minimum capital requirement. São Tomé and Príncipe made starting a business easier by DB2015 São Tomé and Príncipe eliminating the minimum capital requirement for business entities with no need to obtain a commercial license. Togo made starting a business easier by enabling the one- DB2015 Togo stop shop to publish notices of incorporation and eliminating the requirement to obtain an economic operator card. DB2015 Swaziland Swaziland made starting a business easier by shortening the Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 451 DB year Economy Reform notice and objection period for obtaining a new trade license. Tanzania made starting a business more difficult by DB2015 Tanzania increasing registration fees. Rwanda made starting a business more difficult by requiring DB2015 Rwanda companies to buy an electronic billing machine from a certified supplier. Tanzania made trading across borders easier by upgrading DB2015 Tanzania infrastructure at the port of Dar es Salaam. Uganda made trading across borders easier by implementing DB2015 Uganda the ASYCUDA World electronic system for the submission of export and import documents. Rwanda improved access to credit by establishing clear priority rules outside bankruptcy for secured creditors and DB2015 Rwanda establishing clear grounds for relief from a stay of enforcement actions by secured creditors during reorganization procedures. Sierra Leone improved its credit information system by DB2015 Sierra Leone beginning to distribute both positive and negative data and by increasing the system’s coverage rate. Senegal improved its credit information system by introducing regulations developed by the West African DB2015 Senegal Economic and Monetary Union that govern the licensing and operation of credit bureaus. South Africa made access to credit information more difficult by introducing regulations requiring credit bureaus to remove negative credit information from their databases, such as DB2015 South Africa adverse information on consumer behavior or enforcement action accumulated on a consumer’s record before April 1, 2014. Tanzania improved access to credit information by creating DB2015 Tanzania credit bureaus. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 452 DB year Economy Reform In Zambia, the credit bureau improved access to credit DB2015 Zambia information by starting to exchange credit information with retailers and utilities. Guinea strengthened minority investor protections by introducing greater requirements for disclosure of related- party transactions to the board of directors and by making it DB2015 Guinea possible for shareholders to inspect the documents pertaining to related-party transactions and to appoint auditors to conduct an inspection of such transactions. Guinea made registering property easier by reorganizing the DB2015 Guinea records at the land registry and reducing the notary fees. Mauritius made enforcing contracts easier by introducing an DB2015 Mauritius electronic filing system for court users. Mauritius made starting a business easier by reducing trade DB2015 Mauritius license fees. Mauritius reduced the maximum duration of fixed-term DB2015 Mauritius contracts. Mauritius improved access to credit information by DB2014 Mauritius expanding the scope of credit information and increasing the coverage of the historical data distributed from 2 years to 3. Guinea made transferring property easier by reducing the DB2014 Guinea property transfer tax. Guinea made starting a business easier by enabling the one- DB2014 Guinea stop shop to publish incorporation notices and by reducing the notary fees. Guinea made trading across borders easier by improving port DB2014 Guinea management systems. Burundi made getting electricity easier by eliminating the electricity utility’s monopoly on the sale of materials needed DB2014 Burundi for new connections and by dropping the processing fee for new connections. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 453 DB year Economy Reform Burundi made dealing with construction permits easier by DB2014 Burundi establishing a one-stop shop for obtaining building permits and utility connections. Burundi made paying taxes less costly for companies by DB2014 Burundi reducing corporate income tax rate. Burundi made transferring property easier by creating a one- DB2014 Burundi stop shop for property registration. Burundi made starting a business easier by allowing registration with the Ministry of Labor at the one-stop shop DB2014 Burundi and by speeding up the process of obtaining the registration certificate. Burundi made trading across borders easier by eliminating DB2014 Burundi the requirement for a preshipment inspection clean report of findings. Mauritius made enforcing contracts easier by liberalizing the profession of court ushers, including by allowing registered DB2014 Mauritius ushers to serve as bailiffs in carrying out enforcement proceedings. Mauritius made resolving insolvency easier by introducing guidelines for out-of-court restructuring and standardizing DB2014 Mauritius the process of registration, suspension and removal of insolvency practitioners. South Sudan made paying taxes more costly for companies DB2014 South Sudan by increasing the corporate income tax rate. Tanzania improved its credit information system through new regulations that provide for the licensing of credit reference DB2014 Tanzania bureaus and outline the functions of the credit reference data bank. Rwanda strengthened its secured transactions system by providing more flexibility on the types of debts and DB2014 Rwanda obligations that can be secured through a collateral agreement. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 454 DB year Economy Reform Togo made dealing with construction permits easier by DB2014 Togo improving internal operations at the City Hall of Lomé. Mozambique made dealing with construction permits easier by improving internal processes at the Department of DB2014 Mozambique Construction and Urbanization—though it also increased the fees for building permits and occupancy permits. Rwanda made dealing with construction permits easier and less costly by reducing the building permit fees, DB2014 Rwanda implementing an electronic platform for building permit applications and streamlining procedures. Togo made enforcing contracts easier by creating specialized DB2014 Togo commercial divisions within the court of first instance. Tanzania made resolving insolvency easier through new rules clearly specifying the professional requirements and DB2014 Tanzania remuneration for insolvency practitioners, promoting reorganization proceedings and streamlining insolvency proceedings. Rwanda made resolving insolvency easier through a new law clarifying the standards for beginning insolvency proceedings; preventing the separation of the debtor’s assets during DB2014 Rwanda reorganization proceedings; setting clear time limits for the submission of a reorganization plan; and implementing an automatic stay of creditors’ enforcement actions. Rwanda made paying taxes easier and less costly for companies by rolling out its electronic filing system to the DB2014 Rwanda majority of businesses and by reducing the property tax rate and business trading license fee. Mauritania made paying taxes more costly for companies by DB2014 Mauritania introducing a new health insurance contribution for employers that is levied on gross salaries. Togo made paying taxes more costly for companies by DB2014 Togo increasing corporate income tax rate and employers' social security contribution rate and by introducing a new tax on corporate cars. At the same time, Togo reduced the payroll Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 455 DB year Economy Reform tax rate. South Africa made paying taxes easier for companies by DB2014 South Africa replacing the secondary tax on companies with a dividend tax borne by shareholders. Senegal made paying taxes more costly by increasing the corporate income tax rate. At the same time, Senegal DB2014 Senegal facilitated tax payments by making tax forms available online and creating the Center for Medium Enterprises. The Seychelles made paying taxes more complicated for DB2014 Seychelles companies by introducing a value added tax. Rwanda strengthened investor protections through a new law DB2014 Rwanda allowing plaintiffs to cross-examine defendants and witnesses with prior approval of the questions by the court. Rwanda made transferring property easier by eliminating the requirement to obtain a tax clearance certificate and by DB2014 Rwanda implementing the web-based Land Administration Information System for processing land transactions. Niger made transferring property easier by reducing the DB2014 Niger registration fees. Namibia made transferring property more expensive by DB2014 Namibia increasing the transfer and stamp duties. Uganda made transferring property easier by eliminating the DB2014 Uganda need to have instruments of land transfer physically embossed to certify payment of the stamp duty. Senegal made transferring property easier by reducing the DB2014 Senegal property transfer tax. Zambia made starting a business easier by raising the DB2014 Zambia threshold at which value added tax registration is required. Swaziland made starting a business easier by shortening the DB2014 Swaziland administrative processing times for registering a new business and obtaining a trading license. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 456 DB year Economy Reform Togo made starting a business easier by reducing the time DB2014 Togo required to register at the one-stop shop and by reducing registration costs. Niger made starting a business easier by replacing the requirement for a copy of the founders’ criminal records with DB2014 Niger one for a sworn declaration at the time of company registration. Rwanda made starting a business easier by reducing the time DB2014 Rwanda required to obtain a registration certificate. Niger increased the maximum cumulative duration of fixed- DB2014 Niger term contracts. Togo made trading across borders more difficult by granting DB2014 Togo monopoly control of all port activities at the port of Lomé to a private company. Swaziland made trading across borders easier by streamlining DB2014 Swaziland the process for obtaining a certificate of origin. Mozambique made trading across borders easier by DB2014 Mozambique implementing an electronic single-window system. Mauritania made trading across borders easier by introducing DB2014 Mauritania a new riskbased inspection system with scanners. Rwanda made trading across borders easier by introducing an DB2014 Rwanda electronic single-window system at the border. Gabon made dealing with construction permits easier by reducing the time required to obtain a building permit and by DB2014 Gabon eliminating the requirement for an on-site inspection before construction starts. Gabon made paying taxes less costly for companies by DB2014 Gabon reducing the corporate income tax rate. The Gambia made paying taxes easier for companies by DB2014 Gambia, The replacing the sales tax with a value added tax. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 457 DB year Economy Reform Madagascar made paying taxes easier and less costly for companies by training taxpayers in the use of the online DB2014 Madagascar system for value added tax declarations and by reducing the corporate income tax rate. Guinea-Bissau made transferring property easier by DB2014 Guinea-Bissau increasing the number of notaries dealing with property transactions. Lesotho made transferring property easier by streamlining DB2014 Lesotho procedures and increasing administrative efficiency. Liberia made transferring property easier by digitizing the DB2014 Liberia records at the land registry. Malawi made transferring property easier by reducing the DB2014 Malawi stamp duty. Madagascar made starting a business more difficult by DB2014 Madagascar increasing the cost to register with the National Center for Statistics. Liberia made starting a business easier by eliminating the DB2014 Liberia business trade license fees. Mali made starting a business more difficult by ceasing to DB2014 Mali regularly publish the incorporation notices of new companies on the official website of the one-stop shop. Gabon made starting a business easier by replacing the DB2014 Gabon requirement for a copy of the founders’ criminal records with one for a sworn declaration. Ghana made starting a business more difficult by requiring DB2014 Ghana entrepreneurs to obtain a tax identification number prior to company incorporation. Madagascar made trading across borders easier by rolling out DB2014 Madagascar an online platform linking trade operators with government agencies involved in the trade process and customs clearance. DB2014 Botswana Botswana made dealing with construction permits easier by Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 458 DB year Economy Reform eliminating the requirement for an environmental impact assessment for low-risk projects. Burkina Faso made paying taxes easier for companies by DB2014 Burkina Faso abolishing the separate capital gains tax on real estate properties. Benin made starting a business easier by creating a one-stop DB2014 Benin shop. Benin made trading across borders easier by improving port management systems, enhancing the infrastructure around DB2014 Benin the port and putting in place new rules for the transit of trucks. Cameroon made dealing with construction permits more complex by introducing notification and inspection requirements. At the same time, DB2014 Cameroon Cameroon made it easier by decentralizing the process for obtaining a building permit and by introducing strict time limits for processing the application and issuing the certificate of conformity. Côte d’Ivoire reduced the time required for obtaining a DB2014 Côte d'Ivoire building permit by streamlining procedures at the onestop shop (Service du Guichet Unique du Foncier et de l’Habitat). Côte d’Ivoire made enforcing contracts easier by creating a DB2014 Côte d'Ivoire specialized commercial court. The Democratic Republic of Congo made resolving insolvency easier by adopting the OHADA Uniform Act Organizing Collective Proceedings for Wiping Off Debts. The law allows DB2014 Congo, Dem. Rep. an insolvent debtor to file for preventive settlement, legal redress or liquidation and sets out clear rules on the steps and procedures for each of the options available. The Democratic Republic of Congo made paying taxes more DB2014 Congo, Dem. Rep. costly for companies by increasing the employers' social security contribution rate. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 459 DB year Economy Reform The Republic of Congo made paying taxes easier and less DB2014 Congo, Rep. costly for companies by merging several employment taxes into a single tax and lowering the tax rate on rental value. Côte d'Ivoire made paying taxes more costly for companies by increasing the employers’contribution rate for social DB2014 Côte d'Ivoire security related to retirement, increasing the rate for the special tax on equipment and eliminating several kinds of tax relief for businesses. The Democratic Republic of Congo strengthened investor protections by adopting the OHADA Uniform Act on Commercial Companies and Economic Interest Groups, which DB2014 Congo, Dem. Rep. introduces additional approval and disclosure requirements for related-party transactions and makes it possible to sue directors when such transactions harm the company. Côte d’Ivoire made transferring property easier by DB2014 Côte d'Ivoire streamlining procedures and reducing the property transfer tax. Chad made transferring property easier by lowering the DB2014 Chad property transfer tax. Cape Verde made property transfers faster by digitizing its DB2014 Cabo Verde land registry. Cape Verde made starting a business easier by reducing the DB2014 Cabo Verde minimum capital requirement. The Comoros made starting a business easier by eliminating DB2014 Comoros the requirement to deposit the minimum capital in a bank before incorporation. Côte d’Ivoire made starting a business easier by creating a one-stop shop, reducing the notary fees and replacing the DB2014 Côte d'Ivoire requirement for a copy of the founders’ criminal records with one for a sworn declaration at the time of company registration. DB2014 Congo, Dem. Rep. The Democratic Republic of Congo made starting a business more complicated by increasing the minimum capital Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 460 DB year Economy Reform requirement. At the same time, it made the process easier by reducing the time and by eliminating the requirement to obtain a certificate confirming the location of the new company’s headquarters. The Republic of Congo made starting a business easier by DB2014 Congo, Rep. reducing the registration costs and eliminating the merchant card. The Republic of Congo made trading across borders easier by DB2014 Congo, Rep. implementing prearrival processing of ship manifests and making improvements in customs administration. Chad made trading across borders more difficult by DB2014 Chad introducing a new export and import document. The Central African Republic made trading across borders DB2014 Central African Republic easier by rehabilitating the key transit road at the border with Cameroon. The Democratic Republic of Congo strengthened its secured transactions system by adopting the OHADA (Organization for the Harmonization of Business Law in Africa) Uniform Act on Secured Transactions. The new law broadens the range of DB2014 Congo, Dem. Rep. assets that can be used as collateral (including future assets) and the range of obligations that can be secured, extends security interests to the proceeds of the original asset and introduces the possibility of out-of-court enforcement. Angola increased documentation requirements for cross- DB2014 Angola border trade by introducing a mandatory registration for all traders and a new license for export and import transactions. Angola made getting electricity easier by eliminating the requirement for customers applying for an electricity DB2013 Angola connection to obtain authorizations from the 2 utility companies. Benin made starting a business easier by appointing a DB2013 Benin representative of the commercial registry at the one-stop shop and reducing some fees. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 461 DB year Economy Reform Benin reduced the time required to obtain a construction DB2013 Benin permit by speeding up the processing of applications. Botswana made paying taxes more costly for companies by DB2013 Botswana increasing the profit tax rate. In Botswana exporting and importing became faster thanks to the introduction of a scanner by the country’s customs DB2013 Botswana authority and an upgrade of South Africa’s customs declaration system, both at the Kopfontein–Tlokweng border post. Benin reduced the time required to trade across borders by implementing an electronic single-window system integrating DB2013 Benin customs, control agencies, port authorities and other service providers at the Cotonou port. Chad made starting a business easier by setting up a one- DB2013 Chad stop shop. The Comoros made starting a business easier and less costly by replacing the requirement for a copy of the founders’ DB2013 Comoros criminal records with one for a sworn declaration at the time of the company’s registration and by reducing the fees to incorporate a company. The Democratic Republic of Congo made starting a business DB2013 Congo, Dem. Rep. easier by appointing additional public notaries. The Republic of Congo made starting a business easier by DB2013 Congo, Rep. eliminating or reducing several administrative costs associated with incorporation. The Central African Republic made obtaining a construction DB2013 Central African Republic permit more costly. The Republic of Congo made dealing with construction DB2013 Congo, Rep. permits less expensive by reducing the cost of registering a new building at the land registry. The Comoros made it easier to transfer property by reducing DB2013 Comoros the property transfer tax. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 462 DB year Economy Reform Benin made enforcing contracts easier by introducing a new DB2013 Benin code of civil, administrative and social procedures. Cameroon made enforcing contracts easier by creating DB2013 Cameroon specialized commercial divisions within its courts of first instance. Malawi made dealing with construction permits more DB2013 Malawi expensive by increasing the cost to obtain the plan approval and to register the property. Lesotho made starting a business easier by creating a one- stop shop for company incorporation and by eliminating the DB2013 Lesotho requirements for paid-in minimum capital and for notarization of the articles of association. Madagascar made starting a business easier by allowing the DB2013 Madagascar one-stop shop to deal with the publication of the notice of incorporation. Ethiopia improved access to credit information by establishing an online platform for sharing such information DB2013 Ethiopia and by guaranteeing borrowers’ right to inspect their personal data. Lesotho strengthened investor protections by increasing the disclosure requirements for related-party transactions and DB2013 Lesotho improving the liability regime for company directors in cases of abusive related-party transactions. Liberia made enforcing contracts easier by creating a DB2013 Liberia specialized commercial court. In Liberia obtaining an electricity connection became easier DB2013 Liberia thanks to the adoption of better procurement practices by the Liberia Electricity Corporation. Mali made paying taxes less costly for companies by reducing DB2013 Mali the corporate income tax rate—though it also introduced a new tax on land. At the same time, Mali simplified the processes of paying taxes by introducing a single form for Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 463 DB year Economy Reform joint filing and payment of several taxes. Malawi introduced a mandatory pension contribution for DB2013 Malawi companies. Liberia made paying taxes easier for companies by reducing DB2013 Liberia the profit tax rate and abolishing the turnover tax. DB2013 Ethiopia Ethiopia introduced a social insurance contribution. Kenya made paying taxes faster for companies by enhancing DB2013 Kenya electronic filing systems. In Gabon registering property became more difficult because DB2013 Gabon of longer administrative delays at the land registry. Trading across borders in Malawi became easier thanks to DB2013 Malawi improvements in customs clearance procedures and transport links between the port of Beira in Mozambique and Blantyre. Ghana added to the time required to import by increasing its DB2013 Ghana scanning of imports and changing its customs clearance system. Togo made starting a business easier and less costly by reducing incorporation fees, improving the work flow at the one-stop shop for company registration and replacing the DB2013 Togo requirement for a copy of the founders’ criminal records with one for a sworn declaration at the time of the company’s registration. Tanzania made starting a business easier by eliminating the DB2013 Tanzania requirement for inspections by health, town and land officers as a prerequisite for a business license. Tanzania made dealing with construction permits more DB2013 Tanzania expensive by increasing the cost to obtain a building permit. São Tomé and Príncipe made obtaining a construction permit DB2013 São Tomé and Príncipe more expensive by increasing the fees. DB2013 Uganda Uganda made transferring property more difficult by Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 464 DB year Economy Reform introducing a requirement for property purchasers to obtain an income tax certificate before registration, resulting in delays at the Uganda Revenue Authority and the Ministry of Finance. At the same time, Uganda made it easier by digitizing records at the title registry, increasing efficiency at the assessor’s office and making it possible for more banks to accept the stamp duty payment. Sierra Leone made registering property easier by DB2013 Sierra Leone computerizing the Ministry of Lands, Country Planning and the Environment. Namibia made transferring property more difficult by DB2013 Namibia requiring conveyancers to obtain a building compliance certificate beforehand. Nigeria improved access to credit information by distributing DB2013 Nigeria credit information from retail companies. Sudan improved access to credit information by establishing DB2013 Sudan a private credit bureau. Seychelles improved access to credit information by adopting DB2013 Seychelles new regulations that provide for the establishment and operation of a credit registry database. Sierra Leone improved access to credit information by DB2013 Sierra Leone establishing a public credit registry at its central bank and guaranteeing borrowers’ right to inspect their personal data. Burundi made starting a business easier by eliminating the requirements to have company documents notarized, to DB2013 Burundi publish information on new companies in a journal and to register new companies with the Ministry of Trade and Industry. Burundi made obtaining a construction permit easier by DB2013 Burundi eliminating the requirement for a clearance from the Ministry of Health and reducing the cost of the geotechnical study. DB2013 Burundi Burundi made property transfers faster by establishing a statutory time limit for processing property transfer requests Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 465 DB year Economy Reform at the land registry. Guinea made getting electricity easier by simplifying the DB2013 Guinea process for connecting new customers to the distribution network. Mauritius made property transfers faster by implementing an DB2013 Mauritius electronic information management system at the Registrar- General’s Department. Mauritius improved access to credit information by starting to DB2013 Mauritius collect payment information from retailers and beginning to distribute both positive and negative information. Burundi reduced the time to trade across borders by enhancing its use of electronic data interchange systems, DB2013 Burundi introducing a more efficient system for monitoring goods going through transit countries and improving border coordination with neighboring transit countries. Guinea made starting a business easier by setting up a one- stop shop for company incorporation and by replacing the DB2013 Guinea requirement for a copy of the founders’ criminal records with one for a sworn declaration at the time of the company’s registration Guinea made obtaining a building permit less expensive by DB2013 Guinea clarifying the method for calculating the cost. Namibia made getting electricity easier by reducing the time DB2013 Namibia required to provide estimates and external connection works and by lowering the connection costs. Rwanda made getting electricity easier by reducing the cost DB2013 Rwanda of obtaining a new connection. Zambia strengthened its insolvency process by introducing further qualification requirements for receivers and DB2013 Zambia liquidators and by establishing specific duties and remuneration rules for them. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 466 DB year Economy Reform Uganda strengthened its insolvency process by clarifying rules on the creation of mortgages, establishing the duties of DB2013 Uganda mortgagors and mortgagees, defining priority rules, providing remedies for mortgagors and mortgagees and establishing the powers of receivers. Niger reduced the time to import by expanding and DB2013 Niger optimizing the use of an electronic data interchange system for customs clearance. South Africa reduced the time and documents required to DB2013 South Africa export and import through its ongoing customs modernization program. Tanzania made importing more difficult by introducing a DB2013 Tanzania requirement to obtain a certificate of conformity before the imported goods are shipped. Rwanda made enforcing contracts easier by implementing an DB2013 Rwanda electronic filing system for initial complaints. Togo increased the wage premium for weekly holiday work DB2013 Togo and the severance payment in cases of redundancy dismissal. Nigeria introduced a new compulsory labor contribution paid DB2013 Nigeria by the employer. DB2013 Swaziland Swaziland introduced value added tax. Tanzania made trading across borders faster by implementing DB2012 Tanzania the Pre-Arrival Declaration (PAD) system and electronic submission of customs declaration. Senegal made trading across borders less costly by opening DB2012 Senegal the market for transport, which increased competition. São Tomé and Príncipe made trading across borders faster by DB2012 São Tomé and Príncipe adopting legislative, administrative and technological improvements. DB2012 Sierra Leone Sierra Leone made trading across borders faster by implementing the Automated System for Customs Data Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 467 DB year Economy Reform (ASYCUDA). The Seychelles made trading across borders faster by DB2012 Seychelles introducing electronic submission of customs documents. DB2012 Togo Togo reduced its corporate income tax rate. The Seychelles made paying taxes less costly for firms by DB2012 Seychelles eliminating the social security tax. Rwanda reduced the frequency of value added tax filings by DB2012 Rwanda companies from monthly to quarterly. In Rwanda the private credit bureau started to collect and distribute information from utility companies and also started DB2012 Rwanda to distribute more than 2 years of historical information, improving the credit information system. Access to credit in Niger was improved through amendments to the OHADA Uniform Act on Secured Transactions that broaden the range of assets that can be used as collateral DB2012 Niger (including future assets), extend the security interest to the proceeds of the original asset and introduce the possibility of out-of-court enforcement. Access to credit in Senegal was improved through amendments to the OHADA Uniform Act on Secured Transactions that broaden the range of assets that can be DB2012 Senegal used as collateral (including future assets), extend the security interest to the proceeds of the original asset and introduce the possibility of out-of-court enforcement. Sierra Leone improved its credit information system by DB2012 Sierra Leone enacting a new law providing for the creation of a public credit registry. Access to credit in Togo was improved through amendments to the OHADA Uniform Act on Secured Transactions that DB2012 Togo broaden the range of assets that can be used as collateral (including future assets), extend the security interest to the proceeds of the original asset and introduce the possibility of Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 468 DB year Economy Reform out-of-court enforcement. South Africa introduced a new reorganization process to DB2012 South Africa facilitate the rehabilitation of financially distressed companies. Sierra Leone established a fast-track commercial court in an DB2012 Sierra Leone effort to expedite commercial cases, including insolvency proceedings. Namibia adopted a new company law that established clear DB2012 Namibia procedures for liquidation. Mozambique made getting electricity more difficult by requiring authorization of a connection project by the DB2012 Mozambique Ministry of Energy and by adding an inspection of the completed external works. Senegal made enforcing contracts easier by launching DB2012 Senegal specialized commercial chambers in the court. The Seychelles expanded the jurisdiction of the lower court, DB2012 Seychelles increasing the time required to enforce contracts. Sierra Leone made enforcing contracts easier by launching a DB2012 Sierra Leone fast-track commercial court. Access to credit in Guinea was improved through amendments to the OHADA Uniform Act on Secured Transactions that broaden the range of assets that can be DB2012 Guinea used as collateral (including future assets), extend the security interest to the proceeds of the original asset and introduce the possibility of out-of-court enforcement. Burundi amended its commercial code to establish DB2012 Burundi foreclosure procedures. Burundi made paying taxes easier for companies by reducing DB2012 Burundi the payment frequency for social security contributions from monthly to quarterly. DB2012 Burundi Burundi strengthened investor protections by introducing new requirements for the approval of transactions between Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 469 DB year Economy Reform interested parties, by requiring greater corporate disclosure to the board of directors and in the annual report and by making it easier to sue directors in cases of prejudicial transactions between interested parties. Burundi made dealing with construction permits easier by DB2012 Burundi reducing the cost to obtain a geotechnical study. Rwanda made transferring property more expensive by DB2012 Rwanda enforcing the checking of the capital gains tax. Namibia made transferring property more expensive for DB2012 Namibia companies. South Africa made transferring property less costly and more DB2012 South Africa efficient by reducing the transfer duty and introducing electronic filing. São Tomé and Príncipe made registering property less costly DB2012 São Tomé and Príncipe by lowering property transfer taxes. Swaziland made transferring property quicker by streamlining DB2012 Swaziland the process at the land registry. Uganda increased the efficiency of property transfers by DB2012 Uganda establishing performance standards and recruiting more officials at the land office. Zambia made registering property more costly by increasing DB2012 Zambia the property transfer tax rate. São Tomé and Príncipe made dealing with construction DB2012 São Tomé and Príncipe permits easier by reducing the time required to process building permit applications. Senegal made obtaining a building permit more expensive by DB2012 Senegal increasing the cost. Mauritania made dealing with construction permits easier by DB2012 Mauritania opening a one-stop shop. DB2012 Uganda Uganda introduced changes that added time to the process Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 470 DB year Economy Reform of obtaining a business license, slowing business start-up. But it simplified registration for a tax identification number and for value added tax by introducing an online system. South Africa made starting a business easier by implementing DB2012 South Africa its new company law, which simplified the incorporation documents. São Tomé and Príncipe made starting a business easier by establishing a one-stop shop, eliminating the requirement for DB2012 São Tomé and Príncipe an operating license for general commercial companies and simplifying publication requirements. Senegal made starting a business easier by replacing the requirement for a copy of the founders’ criminal records with DB2012 Senegal one for a sworn declaration at the time of the company’s registration. Rwanda made starting a business easier by reducing the DB2012 Rwanda business registration fees. The Gambia made trading across borders faster by DB2012 Gambia, The implementing the Automated System for Customs Data (ASYCUDA). Liberia made trading across borders faster by implementing DB2012 Liberia online submission of customs forms and enhancing risk- based inspections. The Gambia reduced the minimum turnover tax and DB2012 Gambia, The corporate income tax rates. Lesotho made enforcing contracts easier by launching a DB2012 Lesotho specialized commercial court. Kenya introduced a case management system that will help DB2012 Kenya increase the efficiency and cost-effectiveness of commercial dispute resolution. Malawi adopted new rules providing clear procedural DB2012 Malawi requirements and time frames for winding up a company. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 471 DB year Economy Reform The Gambia made getting electricity faster by allowing DB2012 Gambia, The customers to choose private contractors to carry out the external connection works. In Ethiopia delays in providing new connections made getting DB2012 Ethiopia electricity more difficult. Access to credit in Gabon was improved through amendments to the OHADA Uniform Act on Secured Transactions that broaden the range of assets that can be DB2012 Gabon used as collateral (including future assets), extend the security interest to the proceeds of the original asset and introduce the possibility of out-of-court enforcement. Access to credit in Guinea-Bissau was improved through amendments to the OHADA Uniform Act on Secured Transactions that broaden the range of assets that can be DB2012 Guinea-Bissau used as collateral (including future assets), extend the security interest to the proceeds of the original asset and introduce the possibility of out-of-court enforcement. Access to credit in Mali was improved through amendments to the OHADA Uniform Act on Secured Transactions that broaden the range of assets that can be used as collateral DB2012 Mali (including future assets), extend the security interest to the proceeds of the original asset and introduce the possibility of out-of-court enforcement. Liberia strengthened its legal framework for secured transactions by adopting a new commercial code that DB2012 Liberia broadens the range of assets that can be used as collateral (including future assets) and extends the security interest to the proceeds of the original asset. Madagascar improved its credit information system by eliminating the minimum threshold for loans included in the DB2012 Madagascar database and making it mandatory for banks to share credit information with the credit bureau. Malawi improved its credit information system by passing a DB2012 Malawi new law allowing the creation of a private credit bureau. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 472 DB year Economy Reform The Democratic Republic of Congo reduced the DB2012 Congo, Dem. Rep. administrative costs of obtaining a construction permit. Malawi made property registration slower by no longer DB2012 Malawi sustaining last year’s time improvement in Compliance Certificate processing times at the Ministry of Lands. Malawi decreased the severance pay applicable in case of DB2012 Malawi redundancy dismissals of workers with 10 years of service. Cape Verde introduced qualification requirements for DB2012 Cabo Verde insolvency administrators and a shorter time frame for liquidation proceedings. Côte d’Ivoire eliminated a tax on firms, the contribution for DB2012 Côte d'Ivoire national reconstruction (contribution pour la reconstruction nationale). The Democratic Republic of Congo made paying taxes easier DB2012 Congo, Dem. Rep. for firms by replacing the sales tax with a value added tax. Burkina Faso made dealing with construction permits less DB2012 Burkina Faso costly by reducing the fees to obtain a fire safety study. The Republic of Congo made registering property more DB2012 Congo, Rep. expensive by reversing a previous law that reduced the registration fee. Cape Verde made registering property faster by DB2012 Cabo Verde implementing time limits for the notaries and the land registry. The Central African Republic halved the cost of registering DB2012 Central African Republic property. DB2012 Ghana Ghana increased the cost to start a business by 70%. Guinea-Bissau made starting a business easier by establishing a one-stop shop, eliminating the requirement for an DB2012 Guinea-Bissau operating license and simplifying the method for providing criminal records and publishing the registration notice. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 473 DB year Economy Reform Madagascar eased the process of starting a business by eliminating the minimum capital requirement, but also made DB2012 Madagascar it more difficult by introducing the requirement of obtaining a tax identification number. Liberia made starting a business easier by introducing a one- DB2012 Liberia stop shop. Mali made starting a business easier by adding to the services DB2012 Mali provided by the one-stop shop. Access to credit in Côte d’Ivoire was improved through amendments to the OHADA Uniform Act on Secured Transactions that broaden the range of assets that can be DB2012 Côte d'Ivoire used as collateral (including future assets), extend the security interest to the proceeds of the original asset and introduce the possibility of out-of-court enforcement. Access to credit in the Republic of Congo was improved through amendments to the OHADA Uniform Act on Secured Transactions that broaden the range of assets that can be DB2012 Congo, Rep. used as collateral (including future assets), extend the security interest to the proceeds of the original asset and introduce the possibility of out-of-court enforcement. Access to credit in Comoros was improved through amendments to the OHADA Uniform Act on Secured Transactions that broaden the range of assets that can be DB2012 Comoros used as collateral (including future assets), extend the security interest to the proceeds of the original asset and introduce the possibility of out-of-court enforcement. Cape Verde improved its credit information system by DB2012 Cabo Verde introducing a new online platform and by starting to provide 5 years of historical data. Access to credit in Cameroon was improved through amendments to the OHADA Uniform Act on Secured DB2012 Cameroon Transactions that broaden the range of assets that can be used as collateral (including future assets), extend the security interest to the proceeds of the original asset and introduce Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 474 DB year Economy Reform the possibility of out-of-court enforcement. Access to credit in Chad was improved through amendments to the OHADA Uniform Act on Secured Transactions that broaden the range of assets that can be used as collateral DB2012 Chad (including future assets), extend the security interest to the proceeds of the original asset and introduce the possibility of out-of-court enforcement. Access to credit in the Central African Republic was improved through amendments to the OHADA Uniform Act on Secured Transactions that broaden the range of assets that can be DB2012 Central African Republic used as collateral (including future assets), extend the security interest to the proceeds of the original asset and introduce the possibility of out-of-court enforcement. Access to credit in Equatorial Guinea was improved through amendments to the OHADA Uniform Act on Secured Transactions that broaden the range of assets that can be DB2012 Equatorial Guinea used as collateral (including future assets), extend the security interest to the proceeds of the original asset and introduce the possibility of out-of-court enforcement. Côte d’Ivoire made starting a business easier by reorganizing DB2012 Côte d'Ivoire the court clerk’s office where entrepreneurs file their company documents. The Democratic Republic of Congo made business start-up DB2012 Congo, Dem. Rep. faster by reducing the time required to complete company registration and obtain a national identification number. Comoros made the process of starting a business more DB2012 Comoros difficult by increasing the minimum capital requirement. The Central African Republic made starting a business easier by reducing business registration fees and by replacing the DB2012 Central African Republic requirement for a copy of the founders’ criminal records with one for a sworn declaration at the time of the company’s registration. DB2012 Chad Chad made starting a business easier by eliminating the requirement for a medical certificate and by replacing the Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 475 DB year Economy Reform requirement for a copy of the founders’ criminal records with one for a sworn declaration at the time of the company’s registration. Cameroon made starting a business easier by replacing the requirement for a copy of the founders’ cri minal records with DB2012 Cameroon one for a sworn declaration at the time of the company’s registration, and by reducing publication fees. Access to credit in Benin was improved through amendments to the OHADA (Organization for the Harmonization of Business Law in Africa) Uniform Act on Secured Transactions DB2012 Benin that broaden the range of assets that can be used as collateral (including future assets), extend the security interest to the proceeds of the original asset and introduce the possibility of out-of-court enforcement. Access to credit in Burkina Faso was improved through amendments to the OHADA Uniform Act on Secured Transactions that broaden the range of assets that can be DB2012 Burkina Faso used as collateral (including future assets), extend the security interest to the proceeds of the original asset and introduce the possibility of out-of-court enforcement. Angola made transferring property less costly by reducing DB2012 Angola transfer taxes. Angola strengthened its credit information system by DB2012 Angola adopting new rules for credit bureaus and guaranteeing the right of borrowers to inspect their data. Burkina Faso made starting a business easier by replacing the requirement for a copy of the founders’ criminal records with DB2012 Burkina Faso one for a sworn declaration at the time of the company’s registration. Benin made starting a business easier by replacing the DB2012 Benin requirement for a copy of the founders’ criminal records with one for a sworn declaration at the time of the company’s DB2011 Angola Angola reduced the time for trading across borders by Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 476 DB year Economy Reform making investments in port infrastructure and administration. Burkina Faso reduced the statutory tax rate and the number DB2011 Burkina Faso of taxes for business and introduced simpler, uniform compliance procedures. Burkina Faso made dealing with construction permits easier DB2011 Burkina Faso by cutting the cost of the soil survey in half and the time to process a building permit application by a third. Benin created a new municipal commission to streamline DB2011 Benin construction permitting and set up an ad hoc commission to deal with the backlog in permit applications. Cape Verde made business start-up easier by eliminating the need for a municipal inspection before a business begins DB2011 Cabo Verde operations and computerizing the system for delivering the municipal license. Cameroon made starting a business easier by establishing a DB2011 Cameroon new one-stop shop and abolishing the requirement for verifying business premises and its corresponding fees. The Democratic Republic of Congo eased business start-up DB2011 Congo, Dem. Rep. by eliminating procedures, including the company seal. Burkina Faso made enforcing contracts easier by setting up a DB2011 Burkina Faso specialized commercial court and abolishing the fee to register judicial decisions. Burkina Faso reduced documentation requirements for DB2011 Burkina Faso importers and exporters, making it easier to trade. The Republic of Congo reduced its corporate income tax rate DB2011 Congo, Rep. from 38% to 36% in 2010. Côte d’Ivoire made paying taxes less costly for companies by DB2011 Côte d'Ivoire reducing the corporate income tax rate. Chad increased taxes on business through changes to its DB2011 Chad social security contribution rates. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 477 DB year Economy Reform DB2011 Cabo Verde Cape Verde abolished the stamp duties on sales and checks. Cape Verde eased property registration by switching from DB2011 Cabo Verde fees based on a percentage of the property value to lower fixed rates. The Democratic Republic of Congo reduced by half the DB2011 Congo, Dem. Rep. property transfer tax to 3% of the property value. Côte d’Ivoire eased construction permitting by eliminating DB2011 Côte d'Ivoire the need to obtain a preliminary approval. Dealing with construction permits became easier in the Democratic Republic of Congo thanks to a reduction in the DB2011 Congo, Dem. Rep. cost of a building permit from 1% of the estimated construction cost to 0.6% and a time limit for issuing building permits. Kenya eased business start-up by reducing the time it takes to get the memorandum and articles of association stamped, DB2011 Kenya merging the tax and value added tax registration procedures and digitizing records at the registrar. Malawi eased property transfers by cutting the wait for DB2011 Malawi consents and registration of legal instruments by half. Mali eased property transfers by reducing the property DB2011 Mali transfer tax for firms from 15% of the property value to 7%. Mali eased construction permitting by implementing a DB2011 Mali simplified environmental impact assessment for noncomplex commercial buildings. DB2011 Madagascar Madagascar continued to reduce corporate tax rates. Kenya increased the administrative burden of paying taxes by DB2011 Kenya requiring quarterly filing of payroll taxes. Mozambique eased business start-up by introducing a DB2011 Mozambique simplified licensing process. DB2011 São Tomé and Príncipe São Tomé and Principe made starting a business more Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 478 DB year Economy Reform difficult by introducing a minimum capital requirement for limited liability companies. Uganda made it more difficult to start a business by DB2011 Uganda increasing the trade licensing fees. Zambia eased business start-up by eliminating the minimum DB2011 Zambia capital requirement. Zimbabwe eased business start-up by reducing registration DB2011 Zimbabwe fees and speeding up the name search process and company and tax registration. Ghana strengthened access to credit by establishing a centralized collateral registry and by granting an operating DB2011 Ghana license to a private credit bureau that began operations in April of 2010. Guinea-Bissau established a specialized commercial court, DB2011 Guinea-Bissau speeding up the enforcement of contracts. Malawi simplified the enforcement of contracts by raising the DB2011 Malawi ceiling for commercial claims that can be brought to the magistrates court. Madagascar improved communication and coordination between customs and the terminal port operators through its DB2011 Madagascar single-window system (GASYNET), reducing both the time and the cost to export and import. Mali eliminated redundant inspections of imported goods, DB2011 Mali reducing the time for trading across borders. Ethiopia made trading easier by addressing internal DB2011 Ethiopia bureaucratic inefficiencies. Kenya speeded up trade by implementing an electronic cargo tracking system and linking this system to the Kenya Revenue DB2011 Kenya Authority’s electronic data interchange system for customs clearance. DB2011 Zimbabwe Zimbabwe reduced the severance payment obligation Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 479 DB year Economy Reform applicable in case of redundancy dismissals. Rwanda made dealing with construction permits easier by passing new building regulations at the end of April 2010 and DB2011 Rwanda implementing new time limits for the issuance of various permits. Sierra Leone made dealing with construction permits easier DB2011 Sierra Leone by streamlining the issuance of location clearances and building permits. Uganda enhanced access to credit by establishing a new DB2011 Uganda private credit bureau. Rwanda enhanced access to credit by allowing borrowers the right to inspect their own credit report and mandating that DB2011 Rwanda loans of all sizes be reported to the central bank’s public credit registry. Swaziland strengthened investor protections by requiring greater corporate disclosure, higher standards of accountability for company directors and greater access to DB2011 Swaziland corporate information for minority investors. Swaziland reduced the time to import by implementing an electronic data interchange system for customs at its border posts. Zimbabwe reduced the corporate income tax rate from 30% to 25%, lowered the capital gains tax from 20% to 5% and DB2011 Zimbabwe simplified the payment of corporate income tax by allowing quarterly payment through commercial banks. DB2011 Niger Niger reduced its corporate income tax rate. Sierra Leone replaced sales and service taxes with a goods DB2011 Sierra Leone and service tax. The Seychelles removed the tax-free threshold limit and DB2011 Seychelles lowered corporate income tax rates. DB2011 São Tomé and Príncipe São Tomé and Principe reduced the corporate income tax Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 480 DB year Economy Reform rate to a standard 25%. Burundi made paying taxes simpler by replacing the DB2011 Burundi transactions tax with a value added tax. DB2011 Guinea Guinea increased the cost of obtaining a building permit. DB2011 Mauritius Mauritius introduced a new corporate social responsibility tax. Mauritius speeded up the resolution of commercial disputes DB2011 Mauritius by recruiting more judges and adding more courtrooms. Uganda continues to improve the efficiency of its court DB2011 Uganda system, greatly reducing the time to file and serve a claim. Zambia improved contract enforcement by introducing an electronic case management system in the courts that DB2011 Zambia provides electronic referencing of cases, a database of laws, real-time court reporting and public access to court records. Sierra Leone lifted a moratorium on sales of privately owned DB2011 Sierra Leone properties. Zambia eased trade by implementing a one-stop border post with Zimbabwe, launching web-based submission of customs DB2011 Zambia declarations and introducing scanning machines at border posts. Rwanda reduced the number of trade documents required and enhanced its joint border management procedures with DB2011 Rwanda Uganda and other neighbors, leading to an improvement in the trade logistics environment. Swaziland reduced the import time of trading across borders DB2011 Swaziland by implementing an electronic data interchange system for customs at its border posts. Note: For information on reforms in earlier years (back to DB2005), see the Doing Business reports for these years, available at http://www.doingbusiness.org. Source: Doing Business database. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 481 ENFORCING CONTRACTS Effective commercial dispute resolution has many WHAT THE ENFORCING CONTRACTS benefits. Courts are essential for entrepreneurs INDICATORS MEASURE because they interpret the rules of the market and protect economic rights. Efficient and transparent Time required to enforce a contract through courts encourage new business relationships because the courts (calendar days) businesses know they can rely on the courts if a new customer fails to pay. Speedy trials are essential for Time to file and serve the case small enterprises, which may lack the resources to Time for trial and to obtain the judgment stay in business while awaiting the outcome of a long court dispute. Time to enforce the judgment What do the indicators cover? Cost required to enforce a contract through the courts (% of claim) Doing Business measures the time and cost for resolving a standardized commercial dispute through Attorney fees a local first-instance court. In addition, this year it Court fees introduces a new measure, the quality of judicial Enforcement fees processes index, evaluating whether each economy has adopted a series of good practices that promote Quality of judicial processes index (0-18) quality and efficiency in the court system. This new Court structure and proceedings (0-5) index replaces the indicator on procedures, which was eliminated this year. The ranking of economies Case management (0-6) on the ease of enforcing contracts is determined by Court automation (0-4) sorting their distance to frontier scores. These scores Alternative dispute resolution (0-3) are the simple average of the distance to frontier scores for each of the component indicators The dispute in the case study involves the breach of a sales contract between 2 domestic businesses. The case study assumes that the court hears an expert on the quality of the goods in dispute. This distinguishes the case from simple debt enforcement. To make the data comparable across economies, Doing Business uses several assumptions about the case:  The value of the claim is equal to 200% of the economy’s income per capita or $5,000, whichever is greater.  The dispute concerns a lawful transaction between two businesses (Seller and Buyer), both located in the economy’s largest business city. For 11 economies the data are also collected for the second largest business city.  Seller (the plaintiff) sues Buyer (the defendant) to recover the amount under the sales agreement. The dispute is brought before the court located in the economy’s largest business city with jurisdiction over commercial cases worth 200% Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 482 of income per capita or $5,000, whichever is greater. As noted, for 11 economies the data are also collected for the second largest business city.  At the outset of the dispute, Seller decides to attach Buyer’s movable assets (for example, office equipment and vehicles) because Seller fears that Buyer may hide its assets or otherwise become insolvent.  The claim is disputed on the merits because of Buyer’s allegation that the quality of the goods was not adequate. Because the court cannot decide the case on the basis of documentary evidence or legal title alone, an expert opinion is given on the quality of the goods. If it is standard practice in the economy for each party to call its own expert witness, the parties each call one expert witness. If it is standard practice for the judge to appoint an independent expert, the judge does so. In this case the judge does not allow opposing expert testimony  Following the expert opinion, the judge decides that the goods delivered by Seller were of adequate quality and that Buyer must pay the contract price. The judge thus renders a final judgment that is 100% in favor of Seller.  Buyer does not appeal the judgment. Seller decides to start enforcing the judgment as soon as the time allocated by law for appeal lapses.  Seller takes all required steps for prompt enforcement of the judgment. The money is successfully collected through a public sale of Buyer’s movable assets (for example, office equipment and vehicles). Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 483 ENFORCING CONTRACTS Where do the region’s economies stand today? How efficient is the process of resolving a commercial the ease of enforcing contracts suggest an answer (figure dispute through the courts in economies in Sub-Saharan 10.1). The average ranking of the region and comparator Africa (SSA)? The global rankings of these economies on regions provide a useful benchmark. Figure 10.1 How economies in Sub-Saharan Africa (SSA) rank on the ease of enforcing contracts Source: Doing Business database. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 484 ENFORCING CONTRACTS The indicators underlying the rankings may also be judicial processes index (figure 10.2). Comparing these revealing. Data collected by Doing Business show what it indicators across the region and with averages both for takes to enforce a contract through the courts in each the region and for comparator regions can provide economy in the region: the time, the cost and quality of useful insights. Figure 10.2 What it takes to enforce a contract through the courts in economies in Sub-Saharan Africa (SSA) Time (days) Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 485 ENFORCING CONTRACTS Cost (% of claim) Source: Doing Business database. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 486 ENFORCING CONTRACTS Quality of Judicial Processes Index (0-18) Source: Doing Business database. Note: Higher values indicate more efficient judicial processes. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 487 ENFORCING CONTRACTS What are the changes over time? Economies in all regions have improved contract reducing backlogs by introducing periodic reviews to enforcement in recent years. A judiciary can be improved clear inactive cases from the docket and by making in different ways. Higher-income economies tend to look procedures faster. What reforms making it easier (or for ways to enhance efficiency by introducing new more difficult) to enforce contracts has Doing Business technology. Lower-income economies often work on recorded in Sub-Saharan Africa (SSA) (table 10.1)? Table 10.1 How have economies in Sub-Saharan Africa (SSA) made enforcing contracts easier—or not? By Doing Business report year DB2011 to DB2017 DB year Economy Reform Angola adopted a new labor law that decreased the wage premium for overtime and night work and increased the wage premium for work on weekly holidays. The law also extended the maximum duration of fixed-term contracts and DB2017 Angola made fixed-term contracts able to be used for permanent tasks, reduced severance pay for redundancy dismissals of employees with five and ten years of continuous employment and increased severance pay for employees with one continuous year of service. Angola made starting a business easier by eliminating the DB2017 Angola paid-in minimum capital requirement. Angola made paying taxes easier and less costly by reducing the frequency of advance payments of corporate income tax and increasing the allowable deductions for bad debt DB2017 Angola provisions. At the same time, Angola made interest income tax a final tax that is not deductible for the calculation of corporate income tax. Botswana made dealing with construction permits easier by DB2017 Botswana getting rid of the requirement to submit a rates clearance certificate in order to obtain a building permit. Burkina Faso improved access to credit information by introducing regulations that govern the licensing and DB2017 Burkina Faso functioning of credit bureaus in West African Economic and Monetary Union (UEMOA) member states. Burkina Faso made resolving insolvency easier by introducing a new conciliation procedure for companies in financial DB2017 Burkina Faso difficulties and a simplified preventive settlement procedure for small companies. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 488 DB year Economy Reform Benin made resolving insolvency easier by introducing a new conciliation procedure for companies in financial difficulties DB2017 Benin and a simplified preventive settlement procedure for small companies. Benin made starting a business easier by eliminating the need DB2017 Benin to notarize company bylaws to activate a bank account after incorporation. Burkina Faso made starting a business less costly by reducing DB2017 Burkina Faso the paid-in minimum capital required to register a company. Cameroon made dealing with construction permits easier by reducing the time it takes to obtain the building permit and DB2017 Cameroon strengthen the Building Quality Control Index by increasing transparency. te d’Ivoire made dealing with construction permits more DB2017 Côte d'Ivoire transparent by making building regulations accessible online. The Democratic Republic of Congo made dealing with construction permits easier by improving building quality DB2017 Congo, Dem. Rep. control and reducing the time it takes to obtain the building permit. Côte d’Ivoire made enforcing contracts easier by introducing DB2017 Côte d'Ivoire a simplified fast-track procedure for small claims that allows for parties’ self-representation. The Democratic Republic of Congo adopted legislation that DB2017 Congo, Dem. Rep. prohibits discrimination in hiring on the basis of gender. The Comoros reduced the length of notice period and DB2017 Comoros amount of severance payment for redundancy dismissals. Cabo Verde introduced unemployment insurance for workers DB2017 Cabo Verde with a contribution period of at least six months. Côte d’Ivoire improved access to credit information by DB2017 Côte d'Ivoire establishing a new credit bureau. Côte d’Ivoire made resolving insolvency easier by introducing a new conciliation procedure for companies in financial DB2017 Côte d'Ivoire difficulties and a simplified preventive settlement procedure for small companies. The Comoros made resolving insolvency easier by introducing a new conciliation procedure for companies in DB2017 Comoros financial difficulties and a simplified preventive settlement procedure for small companies. DB2017 Congo, Rep. The Republic of Congo made resolving insolvency easier by Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 489 DB year Economy Reform introducing a new conciliation procedure for companies in financial difficulties and a simplified preventive settlement procedure for small companies. The Democratic Republic of Congo made resolving insolvency easier by introducing a new conciliation procedure for DB2017 Congo, Dem. Rep. companies in financial difficulties and a simplified preventive settlement procedure for small companies. Cameroon made resolving insolvency easier by introducing a new conciliation procedure for companies in financial DB2017 Cameroon difficulties and a simplified preventive settlement procedure for small companies. Chad made resolving insolvency easier by introducing a new conciliation procedure for companies in financial difficulties DB2017 Chad and a simplified preventive settlement procedure for small companies. The Central African Republic made resolving insolvency easier by introducing a new conciliation procedure for companies in DB2017 Central African Republic financial difficulties and a simplified preventive settlement procedure for small companies. Equatorial Guinea made resolving insolvency easier by introducing a new conciliation procedure for companies in DB2017 Equatorial Guinea financial difficulties and a simplified preventive settlement procedure for small companies. Comoros made transferring a property less expensive by DB2017 Comoros reducing transfer costs. The Democratic Republic of Congo made it more expensive DB2017 Congo, Dem. Rep. to transfer property by increasing the property transfer tax. Chad reduced the cost of starting a business by reducing the DB2017 Chad paid-in minimum capital required to register a company. Equatorial Guinea made the process of starting a business DB2017 Equatorial Guinea easier by eliminating the need to obtain a copy of the business founders' criminal records. Equatorial Guinea made paying taxes more costly by DB2017 Equatorial Guinea increasing the minimum tax. Cameroon made paying taxes more costly by increasing the DB2017 Cameroon minimum tax rate for companies. Madagascar increased the transparency of dealing with DB2017 Madagascar construction permits by publishing construction-related regulations online and free of charge. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 490 DB year Economy Reform Ghana made dealing with construction permits more DB2017 Ghana expensive by increasing the cost of obtaining a building permit. Liberia shortened the workweek by increasing the mandatory number of weekly rest hours to 36 consecutive hours with Sunday designated as the weekly holiday. It also mandated a maximum of five overtime hours per week. Liberia also DB2017 Liberia introduced paid annual leave entitlements to employees after one year of employment, extended the duration of paid maternity leave and mandated equal remuneration for work of equal value. The Gambia strengthened access to credit by adopting the Security Interests in Moveable Property Act. The new law on DB2017 Gambia, The secured transactions implements a functional secured transactions system and establishes a centralized notice based collateral registry. Malawi strengthened access to credit by adopting a new law on secured transactions that implements a functional secured DB2017 Malawi transactions system and establishes a centralized, notice- based, online collateral registry. Lesotho improved access to credit information by expanding DB2017 Lesotho the coverage of its credit bureau. Mali improved access to credit information by establishing a DB2017 Mali new credit bureau. Kenya streamlined the process of getting electricity by introducing the use of a geographic information system DB2017 Kenya which eliminates the need to conduct a site visit, thereby reducing the time and interactions needed to obtain an electricity connection. Kenya strengthened minority investor protections by clarifying ownership and control structures, by introducing greater requirements for disclosure of related-party DB2017 Kenya transactions to the board of directors, by making it easier to sue directors in cases of prejudicial related-party transactions and by allowing the rescission of related-party transactions that are shown to harm the company. Mali made resolving insolvency easier by introducing a new conciliation procedure for companies in financial difficulties DB2017 Mali and a simplified preventive settlement procedure for small companies. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 491 DB year Economy Reform Gabon made resolving insolvency easier by introducing a new conciliation procedure for companies in financial difficulties DB2017 Gabon and a simplified preventive settlement procedure for small companies. Guinea-Bissau made resolving insolvency easier by introducing a new conciliation procedure for companies in DB2017 Guinea-Bissau financial difficulties and a simplified preventive settlement procedure for small companies. Kenya made resolving insolvency easier by introducing a reorganization procedure, facilitating continuation of the DB2017 Kenya debtor’s business during insolvency proceedings and by introducing regulations for insolvency practitioners. Kenya made Registering property easier by increasing the DB2017 Kenya transparency at its land registry and cadastre. Ghana made starting a business more costly by increasing the DB2017 Ghana registration and authentication fees. Kenya made starting a business easier by removing stamp duty fees required for the nominal capital, memorandum and articles of association . Kenya also eliminated requirements to DB2017 Kenya sign compliance declarations before a commissioner of oaths. However, Kenya also made starting a business more expensive by introducing a flat fee for company incorporation. Mali made starting a business less expensive by reducing the DB2017 Mali paid-in minimum capital requirement. Madagascar made starting a business easier by reducing the number of procedures needed to register a company. DB2017 Madagascar Malawi made starting a business easier by eliminating the DB2017 Malawi legal requirement to use a company seal and making it optional for entrepreneurs. Madagascar made trading across borders easier by simplifying and streamlining customs procedures and DB2017 Madagascar implementing an electronic data interchange system, which reduced the time for preparation and submission of trade documents for both exporting and importing. Ghana made trading across borders easier by removing the DB2017 Ghana mandatory pre-arrival assessment inspection at origin for imported products. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 492 DB year Economy Reform Rwanda made dealing with construction permits more cumbersome and expensive by introducing new requirements DB2017 Rwanda to obtain a building permit. It also strengthen the quality control index by implementing the qualifications required for architects and engineers. Zambia made dealing with construction permits more costly DB2017 Zambia by raising the costs associated with submitting a brief to the environmental agency. Zimbabwe made dealing with construction permits faster by DB2017 Zimbabwe streamlining the building plan approval process. Niger made enforcing contracts easier by creating a specialized commercial court in Niamey and by adopting a DB2017 Niger new code of civil procedure that establishes time standards for key court events. Rwanda made enforcing contracts easier by introducing an DB2017 Rwanda electronic case management system for judges and lawyers. São Tomé and Príncipe adopted a minimum wage for the DB2017 São Tomé and Príncipe private sector. Zimbabwe reduced severance payments and introduced DB2017 Zimbabwe stricter rules governing fixed-term contracts. DB2017 Zambia Zambia eliminated fixed-term contracts for permanent tasks. Nigeria strengthened access to credit by creating a DB2017 Nigeria centralized collateral registry. This reform applies to both Kano and Lagos. Zimbabwe improved access to credit information by allowing DB2017 Zimbabwe the establishment of a credit registry. Mozambique improved access to credit information by DB2017 Mozambique enacting a law that allows the establishment of a new credit bureau. Niger improved access to credit information by establishing a DB2017 Niger new credit bureau. Mauritania improved access to credit information by DB2017 Mauritania providing banks and financial institutions with online access to the credit registry data. Senegal improved access to credit information by DB2017 Senegal establishing a new credit bureau. The credit bureau in Tanzania expanded credit bureau DB2017 Tanzania borrower coverage and began to distribute credit data from Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 493 DB year Economy Reform retailers. Togo improved access to credit information by introducing DB2017 Togo regulations that govern the licensing and functioning of credit bureaus in UEMOA member states. Mauritania strengthened minority investor protections by requiring prior external review of related-party transactions, DB2017 Mauritania by increasing director liability and by expanding shareholders' role in major transactions. Niger strengthened minority investor protections by DB2017 Niger introducing a provision whereby requires the winning party’s legal expenses are reimbursed by the losing party. Sudan strengthened minority investor protections by introducing greater requirements for disclosure of related- party transactions to the board of directors, and granting shareholders preemption rights in limited liability companies. DB2017 Sudan However, Sudan weakened minority investor protections by making it more difficult to sue directors in case of prejudicial related-party transactions, decreasing shareholder rights and role in major corporate decisions, and undermining ownership and control structures. Togo made resolving insolvency easier by introducing a new conciliation procedure for companies in financial difficulties DB2017 Togo and a simplified preventive settlement procedure for small companies. Senegal made resolving insolvency easier by introducing a new conciliation procedure for companies in financial DB2017 Senegal difficulties and a simplified preventive settlement procedure for small companies. Niger made resolving insolvency easier by introducing a new conciliation procedure for companies in financial difficulties DB2017 Niger and a simplified preventive settlement procedure for small companies. Zimbabwe made registering property easier by launching an official website containing information on the list of DB2017 Zimbabwe documents and fees for completing a property transaction, as well as, a specific time frame for delivering a legally binding document that proves property ownership. Zambia made it more affordable to transfer property by DB2017 Zambia decreasing the property Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 494 DB year Economy Reform Rwanda made it easier to register property by introducing DB2017 Rwanda effective time limits and increasing the transparency of the land administration system. Senegal made registering property easier by increasing the DB2017 Senegal transparency at its land registry and cadastre. South Africa made it more expensive to transfer property by DB2017 South Africa increasing the property transfer tax. Sudan made starting a business more difficult by increasing DB2017 Sudan the cost of a company seal. Uganda made starting a business easier by eliminating the DB2017 Uganda requirement that a commissioner of oaths must sign compliance declarations. South Africa made starting a business easier by introducing DB2017 South Africa an online portal to search for a company name. Sierra Leone made starting a business easier by reducing DB2017 Sierra Leone registration fees. Rwanda made starting a business easier by improving the DB2017 Rwanda online registration one-stop shop and streamlining post- registration procedures. Mozambique made starting a business more difficult by DB2017 Mozambique increasing registration and notary fees. Niger made starting a business easier by reducing the time DB2017 Niger and cost needed to register a company. Niger also eliminated the requirement to notarize a company’s bylaws. Nigeria made starting a business easier by improving online DB2017 Nigeria government portals . This reform applies to both Kano and Lagos. Zimbabwe made trading across borders more difficult by DB2017 Zimbabwe introducing a mandatory pre-shipment inspection for imported products. Niger made trading across borders easier by removing the DB2017 Niger mandatory pre-shipment inspection for imported products. Mauritania made trading across borders easier by upgrading SYDONIA World electronic system, which reduced the time DB2017 Mauritania for preparation and submission of customs declarations for both exports and imports. Rwanda made trading across borders easier by removing the DB2017 Rwanda mandatory pre-shipment inspection for imported products. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 495 DB year Economy Reform Uganda made trading across borders easier by constructing DB2017 Uganda the Malaba One-Stop Border Post which reduced border compliance time for exports. Togo made trading across borders easier by implementing an electronic single-window system, which reduced the time for DB2017 Togo border compliance and documentary compliance for both exporting and importing. Togo made paying taxes easier by streamlining the DB2017 Togo administrative process of complying with tax obligations. Uganda made paying taxes easier by eliminating a requirement for tax returns to be submitted in paper copy DB2017 Uganda following online submission. At the same time, Uganda increased the stamp duty for insurance contracts. Tanzania made paying taxes more complicated by increasing the frequency of filing of the skills Development Levy and DB2017 Tanzania more costly by introducing a workers’ compensation tariff paid by employers. South Africa made paying taxes more costly by increasing the rates of vehicle tax and property tax. At the same time the DB2017 South Africa rate of social security contributions paid by employers was reduced. South Africa made paying taxes more complicated by increasing the time it takes to prepare VAT returns. Senegal made paying taxes less costly by reducing the DB2017 Senegal maximum cap for corporate income tax and implementing more efficient accounting systems and software. Rwanda made paying taxes more complicated by introducing DB2017 Rwanda a requirement that companies file and pay social security contributions monthly instead of quarterly. Mauritania made paying taxes easier by reducing the DB2017 Mauritania frequency of both tax filing and payment of social security contributions. Burundi made paying taxes easier by introducing a new tax DB2017 Burundi return and eliminating the personalized VAT declaration form. Guinea made resolving insolvency easier by introducing a new conciliation procedure for companies in financial DB2017 Guinea difficulties and a simplified preventive settlement procedure for small companies. Mauritius made registering property easier by digitizing its DB2017 Mauritius land records. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 496 DB year Economy Reform In Mauritius the time required for dealing with construction DB2016 Mauritius permits was reduced by the hiring of a more efficient subcontractor to establish sewerage connections. Guinea made starting a business easier by reducing the DB2016 Guinea minimum capital requirement. The utility in Senegal made getting an electricity connection less time-consuming by streamlining the review of applications and the process for the final connection as well DB2016 Senegal as by reducing the time needed to issue an excavation permit. It also made getting electricity less costly by reducing the security deposit. The utility in Togo reduced the time and procedures for getting an electricity connection through several initiatives, DB2016 Togo including by creating a single window enabling customers to pay all fees at once. The utility in Uganda reduced delays for new electricity connections by deploying more customer service engineers DB2016 Uganda and reducing the time needed for the inspection and meter installation. Rwanda made dealing with construction permits easier by DB2016 Rwanda adopting a new building code and new urban planning regulations. Niger made dealing with construction permits easier by DB2016 Niger reducing the time required for companies to obtain a water connection. In Namibia the process of dealing with construction permits DB2016 Namibia became more time-consuming as a result of inefficiency at the municipality. Senegal made enforcing contracts easier by introducing a law DB2016 Senegal regulating voluntary mediation. Rwanda improved its insolvency system by introducing provisions on voidable transactions and the approval of DB2016 Rwanda reorganization plans and by establishing additional safeguards for creditors in reorganization proceedings. Zambia made paying taxes easier for companies by implementing electronic filing and payment for VAT. At the DB2016 Zambia same time, Zambia made paying taxes more costly by increasing the property transfer tax rate. Swaziland made paying taxes less costly for companies by DB2016 Swaziland reducing the corporate income tax rate. On the other hand, Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 497 DB year Economy Reform Swaziland raised the ceiling for the National Provident Fund contribution. Mozambique made paying taxes easier and less costly for companies by implementing an online system for filing social DB2016 Mozambique security contributions and by increasing the depreciation rate for copying machines. Rwanda made paying taxes easier for companies by DB2016 Rwanda introducing electronic filing and making its use compulsory. Rwanda strengthened minority investor protections by introducing provisions allowing holders of 10% of a company’s shares to call for an extraordinary meeting of shareholders, requiring holders of special classes of shares to DB2016 Rwanda vote on decisions affecting their shares, requiring board members to disclose information about their directorships and primary employment and requiring that audit reports for listed companies be published in a newspaper. Nigeria strengthened minority investor protections by requiring that related-party transactions be subject to DB2016 Nigeria external review and to approval by disinterested shareholders. This reform applies to both Kano and Lagos. Zimbabwe strengthened minority investor protections by DB2016 Zimbabwe introducing provisions allowing legal practitioners to enter into contingency fee agreements with clients. Nigeria made transferring property in Lagos less costly by DB2016 Nigeria reducing fees for property transactions. Senegal made transferring property less costly by lowering DB2016 Senegal the property transfer tax. Mauritania made starting a business easier by eliminating the DB2016 Mauritania minimum capital requirement. Niger made starting a business easier by reducing the DB2016 Niger minimum capital requirement. Rwanda made starting a business easier by eliminating the DB2016 Rwanda need for new companies to open a bank account in order to register for VAT. Togo made starting a business less costly by reducing the DB2016 Togo fees to register with the tax authority. Uganda made starting a business easier by introducing an DB2016 Uganda online system for obtaining a trading license and by reducing business incorporation fees. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 498 DB year Economy Reform Senegal made starting a business easier by reducing the DB2016 Senegal minimum capital requirement. Zambia made starting a business more difficult by increasing DB2016 Zambia the registration fees. Mauritania reduced the documentary and border compliance DB2016 Mauritania time for importing by eliminating the preimport declaration and value attestation and making the manifest electronic. Niger increased the time and cost for documentary and DB2016 Niger border compliance for importing by making a preshipment inspection mandatory. Rwanda increased the time and cost for documentary and DB2016 Rwanda border compliance for importing by making preshipment inspection mandatory for all imported products. Togo reduced the time for documentary and border compliance for importing by implementing an electronic DB2016 Togo platform connecting several agencies for import procedures and payments. Tanzania reduced the time for both exporting and importing by implementing the Tanzania Customs Integrated System DB2016 Tanzania (TANCIS), an online system for downloading and processing customs documents. Zambia increased the documentary and border compliance time for both exporting and importing by shifting all DB2016 Zambia clearance authority to a central processing center at the initial stage of implementing a web-based customs platform (ASYCUDA World). DB2016 Zambia In Zambia the credit bureau began to provide credit scores. In Zimbabwe the credit bureau began to provide credit DB2016 Zimbabwe scores. In Uganda the credit bureau expanded borrower coverage, DB2016 Uganda improving access to credit information. The Seychelles improved access to credit information by DB2016 Seychelles establishing a credit registry. In Rwanda the credit bureau started to provide credit scores to banks and other financial institutions while the credit DB2016 Rwanda registry expanded borrower coverage, strengthening the credit reporting system. Niger improved its credit information system by introducing DB2016 Niger regulations that govern the licensing and functioning of Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 499 DB year Economy Reform credit bureaus in the member states of the West African Economic and Monetary Union (UEMOA). Namibia improved access to credit information by DB2016 Namibia guaranteeing by law borrowers’ right to inspect their own data. Mauritania improved access to credit information by lowering the threshold for the minimum size of loans to be included in DB2016 Mauritania the credit registry’s database and by expanding borrower coverage. The utility in Kenya reduced delays for new connections by DB2016 Kenya enforcing service delivery timelines and hiring contractors for meter installation. Kenya made dealing with construction permits more difficult by requiring an additional approval before issuance of the DB2016 Kenya building permit and by increasing the costs for both water and sewerage connections Gabon made dealing with construction permits more DB2016 Gabon complicated by increasing the time required for obtaining a building permit. The Gambia made paying taxes easier for companies by introducing a VAT system that is less complicated than the DB2016 Gambia, The previous sales tax system—and made paying taxes less costly by reducing the corporate income tax rate. Gabon made paying taxes more costly for companies by DB2016 Gabon reducing the depreciation rates for some types of fixed assets. Liberia made paying taxes more complicated for companies DB2016 Liberia by introducing a minimum corporate income tax. Madagascar strengthened minority investor protections by requiring that directors with a conflict of interest fully disclose DB2016 Madagascar the nature of their interest to the board of directors. Kenya made property transfers faster by improving electronic DB2016 Kenya document management at the land registry and introducing a unified form for registration. Guinea-Bissau made transferring property easier by lowering DB2016 Guinea-Bissau the property registration tax. Gabon made transferring property less costly by lowering the DB2016 Gabon property registration tax. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 500 DB year Economy Reform Madagascar made transferring property less costly by DB2016 Madagascar lowering the property transfer tax. Madagascar made starting a business more difficult by DB2016 Madagascar requiring a bank-certified check to pay the tax authority. Gabon made starting a business easier by reducing the paid- DB2016 Gabon in minimum capital requirement. Kenya made starting a business easier by reducing the time it DB2016 Kenya takes to assess and pay stamp duty. Madagascar reduced the time for border compliance for both exporting and importing by upgrading port infrastructure— DB2016 Madagascar and also reduced the time for documentary compliance for importing. Mali reduced the time for documentary compliance for both DB2016 Mali exporting and importing by introducing an electronic data interchange system. Ghana reduced the documentary and border compliance time for importing by developing electronic channels for DB2016 Ghana submitting and collecting the final classification and valuation report. Kenya improved access to credit information by passing DB2016 Kenya legislation that allows the sharing of positive information and by expanding borrower coverage. Mali improved its credit information system by introducing regulations that govern the licensing and functioning of DB2016 Mali credit bureaus in the member states of the West African Economic and Monetary Union (UEMOA). Liberia improved access to credit by adopting new laws on DB2016 Liberia secured transactions that establish a modern, unified and notice-based collateral registry. Lesotho improved access to credit information by DB2016 Lesotho establishing its first credit bureau. Madagascar improved access to credit by broadening the range of assets that can be used as collateral (including future DB2016 Madagascar assets), by allowing a general description of assets granted as collateral and by allowing a general description of debts and obligations. The Comoros improved access to credit information by DB2016 Comoros establishing a new credit registry. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 501 DB year Economy Reform Angola made paying taxes less costly for companies by DB2016 Angola reducing the corporate income tax rate. Angola made starting a business easier by improving DB2016 Angola registration procedures and reducing the fees to register a company. The utility in Botswana made getting electricity easier by DB2016 Botswana enforcing service delivery timelines for new connections and improving the stock of materials for connection works. Benin made dealing with construction permits less time- DB2016 Benin consuming by establishing a one-stop shop and by reducing the number of signatories required on building permits. Benin made starting a business less costly by reducing the DB2016 Benin fees for filing company documents at the one-stop shop. Burkina Faso made starting a business easier by reducing the DB2016 Burkina Faso minimum capital requirement. Benin made trading across borders easier by further developing its electronic single-window system, which DB2016 Benin reduced the time for border compliance for both exporting and importing. The Democratic Republic of Congo made dealing with DB2016 Congo, Dem. Rep. construction permits less expensive by halving the cost to obtain a building permit. Côte d’Ivoire made enforcing contracts easier by introducing DB2016 Côte d'Ivoire new provisions on voluntary mediation. The Democratic Republic of Congo made paying taxes more complicated for companies by introducing a new social DB2016 Congo, Dem. Rep. security contribution paid by employers, though it subsequently reduced the rate of the contribution. The Republic of Congo made transferring property less costly DB2016 Congo, Rep. by lowering the property transfer tax rate. Côte d’Ivoire made transferring property less costly by DB2016 Côte d'Ivoire lowering the property transfer tax rate. Chad made transferring property less costly by lowering the DB2016 Chad property transfer tax. Cabo Verde made transferring property less costly by DB2016 Cabo Verde lowering the property registration tax. The Democratic Republic of Congo made starting a business DB2016 Congo, Dem. Rep. easier by simplifying registration procedures and reducing Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 502 DB year Economy Reform the minimum capital requirement. The Comoros made starting a business easier by reducing the DB2016 Comoros minimum capital requirement. Ethiopia has made starting a business easier by creating clear DB2016 Ethiopia guidance on trade name approvals. Côte d’Ivoire made trading across borders easier by implementing a single-window platform for importing, which DB2016 Côte d'Ivoire reduced the time required for documentary compliance. The Democratic Republic of Congo made trading across DB2016 Congo, Dem. Rep. borders more difficult by increasing the port handling time and cost for exporting and importing. In the Democratic Republic of Congo the utility in Kinshasa made getting electricity easier by reducing the number of DB2015 Congo, Dem. Rep. approvals required for new connections and reducing the burden of the security deposit. The Democratic Republic of Congo made dealing with DB2015 Congo, Dem. Rep. construction permits more costly by increasing the building permit fee. The Democratic Republic of Congo made paying taxes easier for companies by simplifying corporate income tax returns DB2015 Congo, Dem. Rep. and abolishing the minimum tax payable depending on a company’s size. On the other hand, it increased the rate for the minimum lump-sum tax applied to annual revenue. The Republic of Congo made paying taxes easier for companies by reducing the corporate income tax rate and by DB2015 Congo, Rep. abolishing the tax on the rental value of business premises and the tax on company-owned cars. Chad strengthened minority investor protections by introducing greater requirements for disclosure of related- party transactions to the board of directors and by making it DB2015 Chad possible for shareholders to inspect the documents pertaining to related-party transactions and to appoint auditors to conduct an inspection of such transactions. The Central African Republic strengthened minority investor protections by introducing greater requirements for disclosure of related-party transactions to the board of DB2015 Central African Republic directors and by making it possible for shareholders to inspect the documents pertaining to related-party transactions and to appoint auditors to conduct an inspection Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 503 DB year Economy Reform of such transactions. Cameroon strengthened minority investor protections by introducing greater requirements for disclosure of related- party transactions to the board of directors and by making it DB2015 Cameroon possible for shareholders to inspect the documents pertaining to related-party transactions and to appoint auditors to conduct an inspection of such transactions. The Republic of Congo strengthened minority investor protections by introducing greater requirements for disclosure of related-party transactions to the board of DB2015 Congo, Rep. directors and by making it possible for shareholders to inspect the documents pertaining to related-party transactions and to appoint auditors to conduct an inspection of such transactions. Côte d’Ivoire strengthened minority investor protections by introducing greater requirements for disclosure of related- party transactions to the board of directors and by making it DB2015 Côte d'Ivoire possible for shareholders to inspect the documents pertaining to related-party transactions and to appoint auditors to conduct an inspection of such transactions. The Democratic Republic of Congo strengthened minority investor protections by introducing greater requirements for disclosure of related-party transactions to the board of DB2015 Congo, Dem. Rep. directors and by making it possible for shareholders to inspect the documents pertaining to related-party transactions and to appoint auditors to conduct an inspection of such transactions. The Comoros strengthened minority investor protections by introducing greater requirements for disclosure of related- party transactions to the board of directors and by making it DB2015 Comoros possible for shareholders to inspect the documents pertaining to related-party transactions and to appoint auditors to conduct an inspection of such transactions. Equatorial Guinea strengthened minority investor protections by introducing greater requirements for disclosure of related- party transactions to the board of directors and by making it DB2015 Equatorial Guinea possible for shareholders to inspect the documents pertaining to related-party transactions and to appoint auditors to conduct an inspection of such transactions. Côte d’Ivoire made transferring property easier by digitizing DB2015 Côte d'Ivoire its land registry system and lowering the property registration Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 504 DB year Economy Reform tax. Côte d’Ivoire made starting a business easier by reducing the minimum capital requirement, lowering registration fees and DB2015 Côte d'Ivoire enabling the one-stop shop to publish notices of incorporation. The Democratic Republic of Congo made starting a business DB2015 Congo, Dem. Rep. easier by creating a one-stop shop. DB2015 Cabo Verde Cabo Verde introduced a minimum wage. The Central African Republic made trading across borders DB2015 Central African Republic more difficult by increasing border checks and security controls at the border post with Cameroon. Côte d’Ivoire made trading across borders easier by simplifying the processes for producing the inspection report DB2015 Côte d'Ivoire and by reducing port and terminal handling charges at the port of Abidjan. Benin made enforcing contracts easier by creating a DB2015 Benin commercial section within its court of first instance. Burkina Faso strengthened minority investor protections by introducing greater requirements for disclosure of related- party transactions to the board of directors and by making it DB2015 Burkina Faso possible for shareholders to inspect the documents pertaining to related-party transactions and to appoint auditors to conduct an inspection of such transactions. Benin strengthened minority investor protections by introducing greater requirements for disclosure of related- party transactions to the board of directors and by making it DB2015 Benin possible for shareholders to inspect the documents pertaining to related-party transactions and to appoint auditors to conduct an inspection of such transactions. Benin made starting a business easier by reducing the DB2015 Benin minimum capital requirement and the fees to be paid at the one-stop shop. Benin made trading across borders easier by reducing the DB2015 Benin number of documents needed for imports. The Democratic Republic of Congo improved access to credit DB2015 Congo, Dem. Rep. information by establishing a credit registry. Côte d’Ivoire improved its credit information system by DB2015 Côte d'Ivoire introducing regulations that govern the licensing and Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 505 DB year Economy Reform operation of credit bureaus. Cameroon improved its credit information system by passing DB2015 Cameroon regulations that provide for the establishment and operation of a credit registry database. Cabo Verde improved its credit information system by DB2015 Cabo Verde adopting a new law providing for the establishment of credit bureaus. Mauritania improved its credit information system by DB2015 Mauritania lowering the minimum threshold for loans to be included in the registry’s database. Kenya improved its credit information system by passing legislation that allows the sharing of both positive and DB2015 Kenya negative credit information and establishes guidelines for the treatment of historical data. Malawi reduced the time required to get electricity by DB2015 Malawi engaging subcontractors to carry out external connection works. Madagascar made dealing with construction permits easier DB2015 Madagascar by reducing the time needed to obtain a building permit. Mali made dealing with construction permits easier by DB2015 Mali reducing the time needed to obtain a geotechnical study. Kenya made dealing with construction permits more costly by DB2015 Kenya increasing the building permit fees. Ghana made dealing with construction permits less time- DB2015 Ghana consuming by streamlining the process to obtain a building permit. Kenya made paying taxes more costly for companies by DB2015 Kenya increasing employers’ social security contribution rate. Gabon made paying taxes easier for companies by DB2015 Gabon introducing an electronic system for filing and paying VAT. Mali strengthened minority investor protections by introducing greater requirements for disclosure of related- party transactions to the board of directors and by making it DB2015 Mali possible for shareholders to inspect the documents pertaining to related-party transactions and to appoint auditors to conduct an inspection of such transactions. Gabon strengthened minority investor protections by DB2015 Gabon introducing greater requirements for disclosure of related- party transactions to the board of directors and by making it Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 506 DB year Economy Reform possible for shareholders to inspect the documents pertaining to related-party transactions and to appoint auditors to conduct an inspection of such transactions. The Gambia strengthened minority investor protections by clarifying the duties of directors and providing new venues DB2015 Gambia, The and remedies for minority shareholders seeking redress for oppressive conduct. Guinea-Bissau strengthened minority investor protections by introducing greater requirements for disclosure of related- party transactions to the board of directors and by making it DB2015 Guinea-Bissau possible for shareholders to inspect the documents pertaining to related-party transactions and to appoint auditors to conduct an inspection of such transactions. Gabon made transferring property more costly by increasing DB2015 Gabon the property registration tax rate. Malawi made starting a business easier by streamlining company name search and registration and by eliminating DB2015 Malawi the requirement for inspection of company premises before issuance of a business license. Mauritania made starting a business easier by creating a one- DB2015 Mauritania stop shop and eliminating the publication requirement and the fee to obtain a tax identification number. The Gambia made starting a business easier by eliminating DB2015 Gambia, The the requirement to pay stamp duty. Ghana made trading across borders easier by upgrading DB2015 Ghana infrastructure at the port of Tema. In Rwanda the electricity company made getting electricity DB2015 Rwanda less costly by eliminating several fees. Sierra Leone made getting electricity easier by eliminating the need for customers to submit an application letter inquiring DB2015 Sierra Leone about a new connection before submitting an application— and made the process faster by improving staffing at the utility. Senegal made dealing with construction permits less time- DB2015 Senegal consuming by reducing the time for processing building permit applications. Rwanda made dealing with construction permits easier by DB2015 Rwanda eliminating the fee for obtaining a freehold title and by streamlining the process for obtaining an occupancy permit. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 507 DB year Economy Reform Seychelles made enforcing contracts easier by establishing a commercial court, implementing and refining its case DB2015 Seychelles management system, introducing court-annexed mediation, and addressing scheduling conflicts within the courts. South Africa made enforcing contracts easier by amending DB2015 South Africa the monetary jurisdiction of its lower courts and introducing voluntary mediation. The Seychelles made resolving insolvency easier by introducing a reorganization procedure, provisions on the DB2015 Seychelles avoidance of undervalued transactions and the possibility to request post-commencement financing during the reorganization. Uganda made resolving insolvency easier by consolidating all provisions related to corporate insolvency in one law, establishing provisions on the administration of companies DB2015 Uganda (reorganization), clarifying standards on the professional qualifications of insolvency practitioners and introducing provisions allowing the avoidance of undervalued transactions. Mozambique made resolving insolvency easier by introducing a court-supervised reorganization procedure and a DB2015 Mozambique mechanism for prepackaged reorganizations, by clarifying rules on the appointment and qualifications of insolvency administrators and by strengthening creditors’ rights. Namibia made paying taxes more complicated for companies DB2015 Namibia by introducing a new vocational education and training levy. Swaziland made paying taxes less costly for companies by DB2015 Swaziland reducing the corporate income tax rate. Tanzania made paying taxes more complicated for companies by introducing an excise tax on money transfers. On the other DB2015 Tanzania hand, it made paying taxes less costly by reducing the rate of the skill and development levy. Togo made paying taxes less costly for companies by DB2015 Togo reducing the payroll tax rate. The Seychelles made paying taxes easier for companies by reducing the business tax rate applicable to income above 1 million Seychelles rupees ($77,700) and by introducing a DB2015 Seychelles simplified new tax return allowing joint filing and payment of the business tax, VAT and corporate social responsibility tax. On the other hand, it increased employers’ pension fund contribution rate. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 508 DB year Economy Reform Sierra Leone made paying taxes more complicated for DB2015 Sierra Leone companies by introducing a capital gains tax. Senegal made paying taxes easier for companies by DB2015 Senegal abolishing the vehicle tax and making it possible to download the declaration forms for VAT online. Zambia made paying taxes easier for companies by abolishing the medical levy and by introducing an online DB2015 Zambia system for filing corporate income tax, VAT and some labor taxes. At the same time, it also increased the property transfer tax. Senegal strengthened minority investor protections by introducing greater requirements for disclosure of related- party transactions to the board of directors; by making it possible for shareholders to inspect the documents DB2015 Senegal pertaining to related-party transactions and to appoint auditors to conduct an inspection of such transactions; and by making it possible for shareholder plaintiffs to request from the other party, and from witnesses, documents relevant to the subject matter of the claim during the trial. Togo strengthened minority investor protections by introducing greater requirements for disclosure of related- party transactions to the board of directors and by making it DB2015 Togo possible for shareholders to inspect the documents pertaining to related-party transactions and to appoint auditors to conduct an inspection of such transactions. Niger strengthened minority investor protections by introducing greater requirements for disclosure of related- party transactions to the board of directors and by making it DB2015 Niger possible for shareholders to inspect the documents pertaining to related-party transactions and to appoint auditors to conduct an inspection of such transactions. Mozambique made registering property easier by DB2015 Mozambique streamlining procedures at the land registry and municipality. Togo made transferring property easier by lowering the DB2015 Togo property registration tax rate. Senegal made it easier to transfer property by replacing the DB2015 Senegal authorization from the tax authority with a notification and setting up a single step at the land registry. Sierra Leone made registering property easier by introducing DB2015 Sierra Leone a fast-track procedure. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 509 DB year Economy Reform Zambia made transferring property more difficult by DB2015 Zambia increasing the property transfer tax rate. Senegal made starting a business easier by reducing the DB2015 Senegal minimum capital requirement. São Tomé and Príncipe made starting a business easier by DB2015 São Tomé and Príncipe eliminating the minimum capital requirement for business entities with no need to obtain a commercial license. Togo made starting a business easier by enabling the one- DB2015 Togo stop shop to publish notices of incorporation and eliminating the requirement to obtain an economic operator card. Swaziland made starting a business easier by shortening the DB2015 Swaziland notice and objection period for obtaining a new trade license. Tanzania made starting a business more difficult by DB2015 Tanzania increasing registration fees. Rwanda made starting a business more difficult by requiring DB2015 Rwanda companies to buy an electronic billing machine from a certified supplier. Tanzania made trading across borders easier by upgrading DB2015 Tanzania infrastructure at the port of Dar es Salaam. Uganda made trading across borders easier by implementing DB2015 Uganda the ASYCUDA World electronic system for the submission of export and import documents. Rwanda improved access to credit by establishing clear priority rules outside bankruptcy for secured creditors and DB2015 Rwanda establishing clear grounds for relief from a stay of enforcement actions by secured creditors during reorganization procedures. Sierra Leone improved its credit information system by DB2015 Sierra Leone beginning to distribute both positive and negative data and by increasing the system’s coverage rate. Senegal improved its credit information system by introducing regulations developed by the West African DB2015 Senegal Economic and Monetary Union that govern the licensing and operation of credit bureaus. South Africa made access to credit information more difficult by introducing regulations requiring credit bureaus to remove negative credit information from their databases, such as DB2015 South Africa adverse information on consumer behavior or enforcement action accumulated on a consumer’s record before April 1, 2014. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 510 DB year Economy Reform Tanzania improved access to credit information by creating DB2015 Tanzania credit bureaus. In Zambia, the credit bureau improved access to credit DB2015 Zambia information by starting to exchange credit information with retailers and utilities. Guinea strengthened minority investor protections by introducing greater requirements for disclosure of related- party transactions to the board of directors and by making it DB2015 Guinea possible for shareholders to inspect the documents pertaining to related-party transactions and to appoint auditors to conduct an inspection of such transactions. Guinea made registering property easier by reorganizing the DB2015 Guinea records at the land registry and reducing the notary fees. Mauritius made enforcing contracts easier by introducing an DB2015 Mauritius electronic filing system for court users. Mauritius made starting a business easier by reducing trade DB2015 Mauritius license fees. Mauritius reduced the maximum duration of fixed-term DB2015 Mauritius contracts. Burundi made getting electricity easier by eliminating the electricity utility’s monopoly on the sale of materials needed DB2014 Burundi for new connections and by dropping the processing fee for new connections. Burundi made dealing with construction permits easier by DB2014 Burundi establishing a one-stop shop for obtaining building permits and utility connections. Burundi made paying taxes less costly for companies by DB2014 Burundi reducing corporate income tax rate. Burundi made transferring property easier by creating a one- DB2014 Burundi stop shop for property registration. Burundi made starting a business easier by allowing registration with the Ministry of Labor at the one-stop shop DB2014 Burundi and by speeding up the process of obtaining the registration certificate. Burundi made trading across borders easier by eliminating DB2014 Burundi the requirement for a preshipment inspection clean report of findings. DB2014 Mauritius Mauritius improved access to credit information by Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 511 DB year Economy Reform expanding the scope of credit information and increasing the coverage of the historical data distributed from 2 years to 3. Mauritius made enforcing contracts easier by liberalizing the profession of court ushers, including by allowing registered DB2014 Mauritius ushers to serve as bailiffs in carrying out enforcement proceedings. Mauritius made resolving insolvency easier by introducing guidelines for out-of-court restructuring and standardizing DB2014 Mauritius the process of registration, suspension and removal of insolvency practitioners. South Sudan made paying taxes more costly for companies DB2014 South Sudan by increasing the corporate income tax rate. Guinea made transferring property easier by reducing the DB2014 Guinea property transfer tax. Guinea made starting a business easier by enabling the one- DB2014 Guinea stop shop to publish incorporation notices and by reducing the notary fees. Guinea made trading across borders easier by improving port DB2014 Guinea management systems. Tanzania improved its credit information system through new regulations that provide for the licensing of credit reference DB2014 Tanzania bureaus and outline the functions of the credit reference data bank. Rwanda strengthened its secured transactions system by providing more flexibility on the types of debts and DB2014 Rwanda obligations that can be secured through a collateral agreement. Togo made dealing with construction permits easier by DB2014 Togo improving internal operations at the City Hall of Lomé. Mozambique made dealing with construction permits easier by improving internal processes at the Department of DB2014 Mozambique Construction and Urbanization—though it also increased the fees for building permits and occupancy permits. Rwanda made dealing with construction permits easier and less costly by reducing the building permit fees, DB2014 Rwanda implementing an electronic platform for building permit applications and streamlining procedures. Togo made enforcing contracts easier by creating specialized DB2014 Togo commercial divisions within the court of first instance. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 512 DB year Economy Reform Tanzania made resolving insolvency easier through new rules clearly specifying the professional requirements and DB2014 Tanzania remuneration for insolvency practitioners, promoting reorganization proceedings and streamlining insolvency proceedings. Rwanda made resolving insolvency easier through a new law clarifying the standards for beginning insolvency proceedings; preventing the separation of the debtor’s assets during DB2014 Rwanda reorganization proceedings; setting clear time limits for the submission of a reorganization plan; and implementing an automatic stay of creditors’ enforcement actions. Rwanda made paying taxes easier and less costly for companies by rolling out its electronic filing system to the DB2014 Rwanda majority of businesses and by reducing the property tax rate and business trading license fee. Mauritania made paying taxes more costly for companies by DB2014 Mauritania introducing a new health insurance contribution for employers that is levied on gross salaries. Togo made paying taxes more costly for companies by increasing corporate income tax rate and employers' social DB2014 Togo security contribution rate and by introducing a new tax on corporate cars. At the same time, Togo reduced the payroll tax rate. South Africa made paying taxes easier for companies by DB2014 South Africa replacing the secondary tax on companies with a dividend tax borne by shareholders. Senegal made paying taxes more costly by increasing the corporate income tax rate. At the same time, Senegal DB2014 Senegal facilitated tax payments by making tax forms available online and creating the Center for Medium Enterprises. The Seychelles made paying taxes more complicated for DB2014 Seychelles companies by introducing a value added tax. Rwanda strengthened investor protections through a new law DB2014 Rwanda allowing plaintiffs to cross-examine defendants and witnesses with prior approval of the questions by the court. Rwanda made transferring property easier by eliminating the requirement to obtain a tax clearance certificate and by DB2014 Rwanda implementing the web-based Land Administration Information System for processing land transactions. Niger made transferring property easier by reducing the DB2014 Niger registration fees. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 513 DB year Economy Reform Namibia made transferring property more expensive by DB2014 Namibia increasing the transfer and stamp duties. Uganda made transferring property easier by eliminating the DB2014 Uganda need to have instruments of land transfer physically embossed to certify payment of the stamp duty. Senegal made transferring property easier by reducing the DB2014 Senegal property transfer tax. Zambia made starting a business easier by raising the DB2014 Zambia threshold at which value added tax registration is required. Swaziland made starting a business easier by shortening the DB2014 Swaziland administrative processing times for registering a new business and obtaining a trading license. Togo made starting a business easier by reducing the time DB2014 Togo required to register at the one-stop shop and by reducing registration costs. Niger made starting a business easier by replacing the requirement for a copy of the founders’ criminal records with DB2014 Niger one for a sworn declaration at the time of company registration. Rwanda made starting a business easier by reducing the time DB2014 Rwanda required to obtain a registration certificate. Niger increased the maximum cumulative duration of fixed- DB2014 Niger term contracts. Togo made trading across borders more difficult by granting DB2014 Togo monopoly control of all port activities at the port of Lomé to a private company. Swaziland made trading across borders easier by streamlining DB2014 Swaziland the process for obtaining a certificate of origin. Mozambique made trading across borders easier by DB2014 Mozambique implementing an electronic single-window system. Mauritania made trading across borders easier by introducing DB2014 Mauritania a new riskbased inspection system with scanners. Rwanda made trading across borders easier by introducing an DB2014 Rwanda electronic single-window system at the border. Gabon made dealing with construction permits easier by reducing the time required to obtain a building permit and by DB2014 Gabon eliminating the requirement for an on-site inspection before construction starts. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 514 DB year Economy Reform Gabon made paying taxes less costly for companies by DB2014 Gabon reducing the corporate income tax rate. The Gambia made paying taxes easier for companies by DB2014 Gambia, The replacing the sales tax with a value added tax. Madagascar made paying taxes easier and less costly for companies by training taxpayers in the use of the online DB2014 Madagascar system for value added tax declarations and by reducing the corporate income tax rate. Guinea-Bissau made transferring property easier by DB2014 Guinea-Bissau increasing the number of notaries dealing with property transactions. Lesotho made transferring property easier by streamlining DB2014 Lesotho procedures and increasing administrative efficiency. Liberia made transferring property easier by digitizing the DB2014 Liberia records at the land registry. Malawi made transferring property easier by reducing the DB2014 Malawi stamp duty. Madagascar made starting a business more difficult by DB2014 Madagascar increasing the cost to register with the National Center for Statistics. Liberia made starting a business easier by eliminating the DB2014 Liberia business trade license fees. Mali made starting a business more difficult by ceasing to DB2014 Mali regularly publish the incorporation notices of new companies on the official website of the one-stop shop. Gabon made starting a business easier by replacing the DB2014 Gabon requirement for a copy of the founders’ criminal records with one for a sworn declaration. Ghana made starting a business more difficult by requiring DB2014 Ghana entrepreneurs to obtain a tax identification number prior to company incorporation. Madagascar made trading across borders easier by rolling out DB2014 Madagascar an online platform linking trade operators with government agencies involved in the trade process and customs clearance. Botswana made dealing with construction permits easier by DB2014 Botswana eliminating the requirement for an environmental impact assessment for low-risk projects. Burkina Faso made paying taxes easier for companies by DB2014 Burkina Faso abolishing the separate capital gains tax on real estate Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 515 DB year Economy Reform properties. Benin made starting a business easier by creating a one-stop DB2014 Benin shop. Benin made trading across borders easier by improving port management systems, enhancing the infrastructure around DB2014 Benin the port and putting in place new rules for the transit of trucks. Cameroon made dealing with construction permits more complex by introducing notification and inspection requirements. At the same time, DB2014 Cameroon Cameroon made it easier by decentralizing the process for obtaining a building permit and by introducing strict time limits for processing the application and issuing the certificate of conformity. Côte d’Ivoire reduced the time required for obtaining a DB2014 Côte d'Ivoire building permit by streamlining procedures at the onestop shop (Service du Guichet Unique du Foncier et de l’Habitat). Côte d’Ivoire made enforcing contracts easier by creating a DB2014 Côte d'Ivoire specialized commercial court. The Democratic Republic of Congo made resolving insolvency easier by adopting the OHADA Uniform Act Organizing Collective Proceedings for Wiping Off Debts. The law allows DB2014 Congo, Dem. Rep. an insolvent debtor to file for preventive settlement, legal redress or liquidation and sets out clear rules on the steps and procedures for each of the options available. The Democratic Republic of Congo made paying taxes more DB2014 Congo, Dem. Rep. costly for companies by increasing the employers' social security contribution rate. The Republic of Congo made paying taxes easier and less DB2014 Congo, Rep. costly for companies by merging several employment taxes into a single tax and lowering the tax rate on rental value. Côte d'Ivoire made paying taxes more costly for companies by increasing the employers’contribution rate for social DB2014 Côte d'Ivoire security related to retirement, increasing the rate for the special tax on equipment and eliminating several kinds of tax relief for businesses. The Democratic Republic of Congo strengthened investor DB2014 Congo, Dem. Rep. protections by adopting the OHADA Uniform Act on Commercial Companies and Economic Interest Groups, which Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 516 DB year Economy Reform introduces additional approval and disclosure requirements for related-party transactions and makes it possible to sue directors when such transactions harm the company. Côte d’Ivoire made transferring property easier by DB2014 Côte d'Ivoire streamlining procedures and reducing the property transfer tax. Chad made transferring property easier by lowering the DB2014 Chad property transfer tax. Cape Verde made property transfers faster by digitizing its DB2014 Cabo Verde land registry. Cape Verde made starting a business easier by reducing the DB2014 Cabo Verde minimum capital requirement. The Comoros made starting a business easier by eliminating DB2014 Comoros the requirement to deposit the minimum capital in a bank before incorporation. Côte d’Ivoire made starting a business easier by creating a one-stop shop, reducing the notary fees and replacing the DB2014 Côte d'Ivoire requirement for a copy of the founders’ criminal records with one for a sworn declaration at the time of company registration. The Democratic Republic of Congo made starting a business more complicated by increasing the minimum capital requirement. At the same time, it made the process easier by DB2014 Congo, Dem. Rep. reducing the time and by eliminating the requirement to obtain a certificate confirming the location of the new company’s headquarters. The Republic of Congo made starting a business easier by DB2014 Congo, Rep. reducing the registration costs and eliminating the merchant card. The Republic of Congo made trading across borders easier by DB2014 Congo, Rep. implementing prearrival processing of ship manifests and making improvements in customs administration. Chad made trading across borders more difficult by DB2014 Chad introducing a new export and import document. The Central African Republic made trading across borders DB2014 Central African Republic easier by rehabilitating the key transit road at the border with Cameroon. The Democratic Republic of Congo strengthened its secured DB2014 Congo, Dem. Rep. transactions system by adopting the OHADA (Organization for the Harmonization of Business Law in Africa) Uniform Act Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 517 DB year Economy Reform on Secured Transactions. The new law broadens the range of assets that can be used as collateral (including future assets) and the range of obligations that can be secured, extends security interests to the proceeds of the original asset and introduces the possibility of out-of-court enforcement. Angola increased documentation requirements for cross- DB2014 Angola border trade by introducing a mandatory registration for all traders and a new license for export and import transactions. Angola made getting electricity easier by eliminating the requirement for customers applying for an electricity DB2013 Angola connection to obtain authorizations from the 2 utility companies. Benin made starting a business easier by appointing a DB2013 Benin representative of the commercial registry at the one-stop shop and reducing some fees. Benin reduced the time required to obtain a construction DB2013 Benin permit by speeding up the processing of applications. Botswana made paying taxes more costly for companies by DB2013 Botswana increasing the profit tax rate. In Botswana exporting and importing became faster thanks to the introduction of a scanner by the country’s customs DB2013 Botswana authority and an upgrade of South Africa’s customs declaration system, both at the Kopfontein–Tlokweng border post. Benin reduced the time required to trade across borders by implementing an electronic single-window system integrating DB2013 Benin customs, control agencies, port authorities and other service providers at the Cotonou port. Chad made starting a business easier by setting up a one- DB2013 Chad stop shop. The Comoros made starting a business easier and less costly by replacing the requirement for a copy of the founders’ DB2013 Comoros criminal records with one for a sworn declaration at the time of the company’s registration and by reducing the fees to incorporate a company. The Democratic Republic of Congo made starting a business DB2013 Congo, Dem. Rep. easier by appointing additional public notaries. The Republic of Congo made starting a business easier by DB2013 Congo, Rep. eliminating or reducing several administrative costs associated with incorporation. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 518 DB year Economy Reform The Central African Republic made obtaining a construction DB2013 Central African Republic permit more costly. The Republic of Congo made dealing with construction DB2013 Congo, Rep. permits less expensive by reducing the cost of registering a new building at the land registry. The Comoros made it easier to transfer property by reducing DB2013 Comoros the property transfer tax. Benin made enforcing contracts easier by introducing a new DB2013 Benin code of civil, administrative and social procedures. Cameroon made enforcing contracts easier by creating DB2013 Cameroon specialized commercial divisions within its courts of first instance. Malawi made dealing with construction permits more DB2013 Malawi expensive by increasing the cost to obtain the plan approval and to register the property. Lesotho made starting a business easier by creating a one- stop shop for company incorporation and by eliminating the DB2013 Lesotho requirements for paid-in minimum capital and for notarization of the articles of association. Madagascar made starting a business easier by allowing the DB2013 Madagascar one-stop shop to deal with the publication of the notice of incorporation. Ethiopia improved access to credit information by establishing an online platform for sharing such information DB2013 Ethiopia and by guaranteeing borrowers’ right to inspect their personal data. Lesotho strengthened investor protections by increasing the disclosure requirements for related-party transactions and DB2013 Lesotho improving the liability regime for company directors in cases of abusive related-party transactions. Liberia made enforcing contracts easier by creating a DB2013 Liberia specialized commercial court. In Liberia obtaining an electricity connection became easier DB2013 Liberia thanks to the adoption of better procurement practices by the Liberia Electricity Corporation. Mali made paying taxes less costly for companies by reducing the corporate income tax rate—though it also introduced a DB2013 Mali new tax on land. At the same time, Mali simplified the processes of paying taxes by introducing a single form for joint filing and payment of several taxes. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 519 DB year Economy Reform Malawi introduced a mandatory pension contribution for DB2013 Malawi companies. Liberia made paying taxes easier for companies by reducing DB2013 Liberia the profit tax rate and abolishing the turnover tax. DB2013 Ethiopia Ethiopia introduced a social insurance contribution. Kenya made paying taxes faster for companies by enhancing DB2013 Kenya electronic filing systems. In Gabon registering property became more difficult because DB2013 Gabon of longer administrative delays at the land registry. Trading across borders in Malawi became easier thanks to DB2013 Malawi improvements in customs clearance procedures and transport links between the port of Beira in Mozambique and Blantyre. Ghana added to the time required to import by increasing its DB2013 Ghana scanning of imports and changing its customs clearance system. Togo made starting a business easier and less costly by reducing incorporation fees, improving the work flow at the one-stop shop for company registration and replacing the DB2013 Togo requirement for a copy of the founders’ criminal records with one for a sworn declaration at the time of the company’s registration. Tanzania made starting a business easier by eliminating the DB2013 Tanzania requirement for inspections by health, town and land officers as a prerequisite for a business license. Tanzania made dealing with construction permits more DB2013 Tanzania expensive by increasing the cost to obtain a building permit. São Tomé and Príncipe made obtaining a construction permit DB2013 São Tomé and Príncipe more expensive by increasing the fees. Uganda made transferring property more difficult by introducing a requirement for property purchasers to obtain an income tax certificate before registration, resulting in delays at the Uganda Revenue Authority and the Ministry of DB2013 Uganda Finance. At the same time, Uganda made it easier by digitizing records at the title registry, increasing efficiency at the assessor’s office and making it possible for more banks to accept the stamp duty payment. Sierra Leone made registering property easier by DB2013 Sierra Leone computerizing the Ministry of Lands, Country Planning and the Environment. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 520 DB year Economy Reform Namibia made transferring property more difficult by DB2013 Namibia requiring conveyancers to obtain a building compliance certificate beforehand. Nigeria improved access to credit information by distributing DB2013 Nigeria credit information from retail companies. Sudan improved access to credit information by establishing DB2013 Sudan a private credit bureau. Seychelles improved access to credit information by adopting DB2013 Seychelles new regulations that provide for the establishment and operation of a credit registry database. Sierra Leone improved access to credit information by DB2013 Sierra Leone establishing a public credit registry at its central bank and guaranteeing borrowers’ right to inspect their personal data. Burundi reduced the time to trade across borders by enhancing its use of electronic data interchange systems, DB2013 Burundi introducing a more efficient system for monitoring goods going through transit countries and improving border coordination with neighboring transit countries. Zambia strengthened its insolvency process by introducing further qualification requirements for receivers and DB2013 Zambia liquidators and by establishing specific duties and remuneration rules for them. Uganda strengthened its insolvency process by clarifying rules on the creation of mortgages, establishing the duties of DB2013 Uganda mortgagors and mortgagees, defining priority rules, providing remedies for mortgagors and mortgagees and establishing the powers of receivers. Niger reduced the time to import by expanding and DB2013 Niger optimizing the use of an electronic data interchange system for customs clearance. South Africa reduced the time and documents required to DB2013 South Africa export and import through its ongoing customs modernization program. Tanzania made importing more difficult by introducing a DB2013 Tanzania requirement to obtain a certificate of conformity before the imported goods are shipped. Rwanda made enforcing contracts easier by implementing an DB2013 Rwanda electronic filing system for initial complaints. Togo increased the wage premium for weekly holiday work DB2013 Togo and the severance payment in cases of redundancy dismissal. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 521 DB year Economy Reform Nigeria introduced a new compulsory labor contribution paid DB2013 Nigeria by the employer. DB2013 Swaziland Swaziland introduced value added tax. Mauritius made property transfers faster by implementing an DB2013 Mauritius electronic information management system at the Registrar- General’s Department. Mauritius improved access to credit information by starting to DB2013 Mauritius collect payment information from retailers and beginning to distribute both positive and negative information. Namibia made getting electricity easier by reducing the time DB2013 Namibia required to provide estimates and external connection works and by lowering the connection costs. Rwanda made getting electricity easier by reducing the cost DB2013 Rwanda of obtaining a new connection. Guinea made starting a business easier by setting up a one- stop shop for company incorporation and by replacing the DB2013 Guinea requirement for a copy of the founders’ criminal records with one for a sworn declaration at the time of the company’s registration Guinea made obtaining a building permit less expensive by DB2013 Guinea clarifying the method for calculating the cost. Burundi made starting a business easier by eliminating the requirements to have company documents notarized, to DB2013 Burundi publish information on new companies in a journal and to register new companies with the Ministry of Trade and Industry. Guinea made getting electricity easier by simplifying the DB2013 Guinea process for connecting new customers to the distribution network. Burundi made obtaining a construction permit easier by DB2013 Burundi eliminating the requirement for a clearance from the Ministry of Health and reducing the cost of the geotechnical study. Burundi made property transfers faster by establishing a DB2013 Burundi statutory time limit for processing property transfer requests at the land registry. Burundi strengthened investor protections by introducing new requirements for the approval of transactions between DB2012 Burundi interested parties, by requiring greater corporate disclosure to the board of directors and in the annual report and by Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 522 DB year Economy Reform making it easier to sue directors in cases of prejudicial transactions between interested parties. Burundi made paying taxes easier for companies by reducing DB2012 Burundi the payment frequency for social security contributions from monthly to quarterly. Burundi made dealing with construction permits easier by DB2012 Burundi reducing the cost to obtain a geotechnical study. Access to credit in Guinea was improved through amendments to the OHADA Uniform Act on Secured Transactions that broaden the range of assets that can be DB2012 Guinea used as collateral (including future assets), extend the security interest to the proceeds of the original asset and introduce the possibility of out-of-court enforcement. Tanzania made trading across borders faster by implementing DB2012 Tanzania the Pre-Arrival Declaration (PAD) system and electronic submission of customs declaration. Senegal made trading across borders less costly by opening DB2012 Senegal the market for transport, which increased competition. São Tomé and Príncipe made trading across borders faster by DB2012 São Tomé and Príncipe adopting legislative, administrative and technological improvements. Sierra Leone made trading across borders faster by DB2012 Sierra Leone implementing the Automated System for Customs Data (ASYCUDA). The Seychelles made trading across borders faster by DB2012 Seychelles introducing electronic submission of customs documents. DB2012 Togo Togo reduced its corporate income tax rate. The Seychelles made paying taxes less costly for firms by DB2012 Seychelles eliminating the social security tax. Rwanda reduced the frequency of value added tax filings by DB2012 Rwanda companies from monthly to quarterly. In Rwanda the private credit bureau started to collect and distribute information from utility companies and also started DB2012 Rwanda to distribute more than 2 years of historical information, improving the credit information system. Access to credit in Niger was improved through amendments to the OHADA Uniform Act on Secured Transactions that DB2012 Niger broaden the range of assets that can be used as collateral (including future assets), extend the security interest to the Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 523 DB year Economy Reform proceeds of the original asset and introduce the possibility of out-of-court enforcement. Access to credit in Senegal was improved through amendments to the OHADA Uniform Act on Secured Transactions that broaden the range of assets that can be DB2012 Senegal used as collateral (including future assets), extend the security interest to the proceeds of the original asset and introduce the possibility of out-of-court enforcement. Sierra Leone improved its credit information system by DB2012 Sierra Leone enacting a new law providing for the creation of a public credit registry. Access to credit in Togo was improved through amendments to the OHADA Uniform Act on Secured Transactions that broaden the range of assets that can be used as collateral DB2012 Togo (including future assets), extend the security interest to the proceeds of the original asset and introduce the possibility of out-of-court enforcement. South Africa introduced a new reorganization process to DB2012 South Africa facilitate the rehabilitation of financially distressed companies. Sierra Leone established a fast-track commercial court in an DB2012 Sierra Leone effort to expedite commercial cases, including insolvency proceedings. Namibia adopted a new company law that established clear DB2012 Namibia procedures for liquidation. Mozambique made getting electricity more difficult by requiring authorization of a connection project by the DB2012 Mozambique Ministry of Energy and by adding an inspection of the completed external works. Senegal made enforcing contracts easier by launching DB2012 Senegal specialized commercial chambers in the court. The Seychelles expanded the jurisdiction of the lower court, DB2012 Seychelles increasing the time required to enforce contracts. Sierra Leone made enforcing contracts easier by launching a DB2012 Sierra Leone fast-track commercial court. Burundi amended its commercial code to establish DB2012 Burundi foreclosure procedures. Rwanda made transferring property more expensive by DB2012 Rwanda enforcing the checking of the capital gains tax. DB2012 Namibia Namibia made transferring property more expensive for Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 524 DB year Economy Reform companies. South Africa made transferring property less costly and more DB2012 South Africa efficient by reducing the transfer duty and introducing electronic filing. São Tomé and Príncipe made registering property less costly DB2012 São Tomé and Príncipe by lowering property transfer taxes. Swaziland made transferring property quicker by streamlining DB2012 Swaziland the process at the land registry. Uganda increased the efficiency of property transfers by DB2012 Uganda establishing performance standards and recruiting more officials at the land office. Zambia made registering property more costly by increasing DB2012 Zambia the property transfer tax rate. São Tomé and Príncipe made dealing with construction DB2012 São Tomé and Príncipe permits easier by reducing the time required to process building permit applications. Senegal made obtaining a building permit more expensive by DB2012 Senegal increasing the cost. Mauritania made dealing with construction permits easier by DB2012 Mauritania opening a one-stop shop. Uganda introduced changes that added time to the process of obtaining a business license, slowing business start-up. But DB2012 Uganda it simplified registration for a tax identification number and for value added tax by introducing an online system. South Africa made starting a business easier by implementing DB2012 South Africa its new company law, which simplified the incorporation documents. São Tomé and Príncipe made starting a business easier by establishing a one-stop shop, eliminating the requirement for DB2012 São Tomé and Príncipe an operating license for general commercial companies and simplifying publication requirements. Senegal made starting a business easier by replacing the requirement for a copy of the founders’ criminal records with DB2012 Senegal one for a sworn declaration at the time of the company’s registration. Rwanda made starting a business easier by reducing the DB2012 Rwanda business registration fees. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 525 DB year Economy Reform The Gambia made trading across borders faster by DB2012 Gambia, The implementing the Automated System for Customs Data (ASYCUDA). Liberia made trading across borders faster by implementing DB2012 Liberia online submission of customs forms and enhancing risk- based inspections. The Gambia reduced the minimum turnover tax and DB2012 Gambia, The corporate income tax rates. Lesotho made enforcing contracts easier by launching a DB2012 Lesotho specialized commercial court. Kenya introduced a case management system that will help DB2012 Kenya increase the efficiency and cost-effectiveness of commercial dispute resolution. Malawi adopted new rules providing clear procedural DB2012 Malawi requirements and time frames for winding up a company. The Gambia made getting electricity faster by allowing DB2012 Gambia, The customers to choose private contractors to carry out the external connection works. In Ethiopia delays in providing new connections made getting DB2012 Ethiopia electricity more difficult. Access to credit in Gabon was improved through amendments to the OHADA Uniform Act on Secured Transactions that broaden the range of assets that can be DB2012 Gabon used as collateral (including future assets), extend the security interest to the proceeds of the original asset and introduce the possibility of out-of-court enforcement. Access to credit in Guinea-Bissau was improved through amendments to the OHADA Uniform Act on Secured Transactions that broaden the range of assets that can be DB2012 Guinea-Bissau used as collateral (including future assets), extend the security interest to the proceeds of the original asset and introduce the possibility of out-of-court enforcement. Access to credit in Mali was improved through amendments to the OHADA Uniform Act on Secured Transactions that broaden the range of assets that can be used as collateral DB2012 Mali (including future assets), extend the security interest to the proceeds of the original asset and introduce the possibility of out-of-court enforcement. Liberia strengthened its legal framework for secured DB2012 Liberia transactions by adopting a new commercial code that Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 526 DB year Economy Reform broadens the range of assets that can be used as collateral (including future assets) and extends the security interest to the proceeds of the original asset. Madagascar improved its credit information system by eliminating the minimum threshold for loans included in the DB2012 Madagascar database and making it mandatory for banks to share credit information with the credit bureau. Malawi improved its credit information system by passing a DB2012 Malawi new law allowing the creation of a private credit bureau. The Democratic Republic of Congo reduced the DB2012 Congo, Dem. Rep. administrative costs of obtaining a construction permit. Malawi made property registration slower by no longer DB2012 Malawi sustaining last year’s time improvement in Compliance Certificate processing times at the Ministry of Lands. Malawi decreased the severance pay applicable in case of DB2012 Malawi redundancy dismissals of workers with 10 years of service. Cape Verde introduced qualification requirements for DB2012 Cabo Verde insolvency administrators and a shorter time frame for liquidation proceedings. Côte d’Ivoire eliminated a tax on firms, the contribution for DB2012 Côte d'Ivoire national reconstruction (contribution pour la reconstruction nationale). The Democratic Republic of Congo made paying taxes easier DB2012 Congo, Dem. Rep. for firms by replacing the sales tax with a value added tax. Burkina Faso made dealing with construction permits less DB2012 Burkina Faso costly by reducing the fees to obtain a fire safety study. The Republic of Congo made registering property more DB2012 Congo, Rep. expensive by reversing a previous law that reduced the registration fee. Cape Verde made registering property faster by DB2012 Cabo Verde implementing time limits for the notaries and the land registry. The Central African Republic halved the cost of registering DB2012 Central African Republic property. DB2012 Ghana Ghana increased the cost to start a business by 70%. Guinea-Bissau made starting a business easier by establishing DB2012 Guinea-Bissau a one-stop shop, eliminating the requirement for an operating license and simplifying the method for providing Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 527 DB year Economy Reform criminal records and publishing the registration notice. Madagascar eased the process of starting a business by eliminating the minimum capital requirement, but also made DB2012 Madagascar it more difficult by introducing the requirement of obtaining a tax identification number. Liberia made starting a business easier by introducing a one- DB2012 Liberia stop shop. Mali made starting a business easier by adding to the services DB2012 Mali provided by the one-stop shop. Access to credit in Côte d’Ivoire was improved through amendments to the OHADA Uniform Act on Secured Transactions that broaden the range of assets that can be DB2012 Côte d'Ivoire used as collateral (including future assets), extend the security interest to the proceeds of the original asset and introduce the possibility of out-of-court enforcement. Access to credit in the Republic of Congo was improved through amendments to the OHADA Uniform Act on Secured Transactions that broaden the range of assets that can be DB2012 Congo, Rep. used as collateral (including future assets), extend the security interest to the proceeds of the original asset and introduce the possibility of out-of-court enforcement. Access to credit in Comoros was improved through amendments to the OHADA Uniform Act on Secured Transactions that broaden the range of assets that can be DB2012 Comoros used as collateral (including future assets), extend the security interest to the proceeds of the original asset and introduce the possibility of out-of-court enforcement. Cape Verde improved its credit information system by DB2012 Cabo Verde introducing a new online platform and by starting to provide 5 years of historical data. Access to credit in Cameroon was improved through amendments to the OHADA Uniform Act on Secured Transactions that broaden the range of assets that can be DB2012 Cameroon used as collateral (including future assets), extend the security interest to the proceeds of the original asset and introduce the possibility of out-of-court enforcement. Access to credit in Chad was improved through amendments to the OHADA Uniform Act on Secured Transactions that DB2012 Chad broaden the range of assets that can be used as collateral (including future assets), extend the security interest to the Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 528 DB year Economy Reform proceeds of the original asset and introduce the possibility of out-of-court enforcement. Access to credit in the Central African Republic was improved through amendments to the OHADA Uniform Act on Secured Transactions that broaden the range of assets that can be DB2012 Central African Republic used as collateral (including future assets), extend the security interest to the proceeds of the original asset and introduce the possibility of out-of-court enforcement. Access to credit in Equatorial Guinea was improved through amendments to the OHADA Uniform Act on Secured Transactions that broaden the range of assets that can be DB2012 Equatorial Guinea used as collateral (including future assets), extend the security interest to the proceeds of the original asset and introduce the possibility of out-of-court enforcement. Côte d’Ivoire made starting a business easier by reorganizing DB2012 Côte d'Ivoire the court clerk’s office where entrepreneurs file their company documents. The Democratic Republic of Congo made business start-up DB2012 Congo, Dem. Rep. faster by reducing the time required to complete company registration and obtain a national identification number. Comoros made the process of starting a business more DB2012 Comoros difficult by increasing the minimum capital requirement. The Central African Republic made starting a business easier by reducing business registration fees and by replacing the DB2012 Central African Republic requirement for a copy of the founders’ criminal records with one for a sworn declaration at the time of the company’s registration. Chad made starting a business easier by eliminating the requirement for a medical certificate and by replacing the DB2012 Chad requirement for a copy of the founders’ criminal records with one for a sworn declaration at the time of the company’s registration. Cameroon made starting a business easier by replacing the requirement for a copy of the founders’ criminal records with DB2012 Cameroon one for a sworn declaration at the time of the company’s registration, and by reducing publication fees. Access to credit in Benin was improved through amendments to the OHADA (Organization for the Harmonization of DB2012 Benin Business Law in Africa) Uniform Act on Secured Transactions that broaden the range of assets that can be used as collateral (including future assets), extend the security interest Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 529 DB year Economy Reform to the proceeds of the original asset and introduce the possibility of out-of-court enforcement. Access to credit in Burkina Faso was improved through amendments to the OHADA Uniform Act on Secured Transactions that broaden the range of assets that can be DB2012 Burkina Faso used as collateral (including future assets), extend the security interest to the proceeds of the original asset and introduce the possibility of out-of-court enforcement. Angola made transferring property less costly by reducing DB2012 Angola transfer taxes. Angola strengthened its credit information system by DB2012 Angola adopting new rules for credit bureaus and guaranteeing the right of borrowers to inspect their data. Burkina Faso made starting a business easier by replacing the requirement for a copy of the founders’ criminal records with DB2012 Burkina Faso one for a sworn declaration at the time of the company’s registration. Benin made starting a business easier by replacing the DB2012 Benin requirement for a copy of the founders’ criminal records with one for a sworn declaration at the time of the comp any’s Angola reduced the time for trading across borders by DB2011 Angola making investments in port infrastructure and administration. Burkina Faso reduced the statutory tax rate and the number DB2011 Burkina Faso of taxes for business and introduced simpler, uniform compliance procedures. Burkina Faso made dealing with construction permits easier DB2011 Burkina Faso by cutting the cost of the soil survey in half and the time to process a building permit application by a third. Benin created a new municipal commission to streamline DB2011 Benin construction permitting and set up an ad hoc commission to deal with the backlog in permit applications. Cape Verde made business start-up easier by eliminating the need for a municipal inspection before a business begins DB2011 Cabo Verde operations and computerizing the system for delivering the municipal license. Cameroon made starting a business easier by establishing a DB2011 Cameroon new one-stop shop and abolishing the requirement for verifying business premises and its corresponding fees. The Democratic Republic of Congo eased business start-up DB2011 Congo, Dem. Rep. by eliminating procedures, including the company seal. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 530 DB year Economy Reform Burkina Faso made enforcing contracts easier by setting up a DB2011 Burkina Faso specialized commercial court and abolishing the fee to register judicial decisions. Burkina Faso reduced documentation requirements for DB2011 Burkina Faso importers and exporters, making it easier to trade. The Republic of Congo reduced its corporate income tax rate DB2011 Congo, Rep. from 38% to 36% in 2010. Côte d’Ivoire made paying taxes less costly for companies by DB2011 Côte d'Ivoire reducing the corporate income tax rate. Chad increased taxes on business through changes to its DB2011 Chad social security contribution rates. DB2011 Cabo Verde Cape Verde abolished the stamp duties on sales and checks. Cape Verde eased property registration by switching from DB2011 Cabo Verde fees based on a percentage of the property value to lower fixed rates. The Democratic Republic of Congo reduced by half the DB2011 Congo, Dem. Rep. property transfer tax to 3% of the property value. Côte d’Ivoire eased construction permitting by eliminating DB2011 Côte d'Ivoire the need to obtain a preliminary approval. Dealing with construction permits became easier in the Democratic Republic of Congo thanks to a reduction in the DB2011 Congo, Dem. Rep. cost of a building permit from 1% of the estimated construction cost to 0.6% and a time limit for issuing building permits. Kenya eased business start-up by reducing the time it takes to get the memorandum and articles of association stamped, DB2011 Kenya merging the tax and value added tax registration procedures and digitizing records at the registrar. Malawi eased property transfers by cutting the wait for DB2011 Malawi consents and registration of legal instruments by half. Mali eased property transfers by reducing the property DB2011 Mali transfer tax for firms from 15% of the property value to 7%. Mali eased construction permitting by implementing a DB2011 Mali simplified environmental impact assessment for noncomplex commercial buildings. DB2011 Madagascar Madagascar continued to reduce corporate tax rates. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 531 DB year Economy Reform Kenya increased the administrative burden of paying taxes by DB2011 Kenya requiring quarterly filing of payroll taxes. Mozambique eased business start-up by introducing a DB2011 Mozambique simplified licensing process. São Tomé and Principe made starting a business more DB2011 São Tomé and Príncipe difficult by introducing a minimum capital requirement for limited liability companies. Uganda made it more difficult to start a business by DB2011 Uganda increasing the trade licensing fees. Zambia eased business start-up by eliminating the minimum DB2011 Zambia capital requirement. Zimbabwe eased business start-up by reducing registration DB2011 Zimbabwe fees and speeding up the name search process and company and tax registration. Ghana strengthened access to credit by establishing a centralized collateral registry and by granting an operating DB2011 Ghana license to a private credit bureau that began operations in April of 2010. Guinea-Bissau established a specialized commercial court, DB2011 Guinea-Bissau speeding up the enforcement of contracts. Malawi simplified the enforcement of contracts by raising the DB2011 Malawi ceiling for commercial claims that can be brought to the magistrates court. Madagascar improved communication and coordination between customs and the terminal port operators through its DB2011 Madagascar single-window system (GASYNET), reducing both the time and the cost to export and import. Mali eliminated redundant inspections of imported goods, DB2011 Mali reducing the time for trading across borders. Ethiopia made trading easier by addressing internal DB2011 Ethiopia bureaucratic inefficiencies. Kenya speeded up trade by implementing an electronic cargo tracking system and linking this system to the Kenya Revenue DB2011 Kenya Authority’s electronic data interchange system for customs clearance. Zimbabwe reduced the severance payment obligation DB2011 Zimbabwe applicable in case of redundancy dismissals. Rwanda made dealing with construction permits easier by DB2011 Rwanda passing new building regulations at the end of April 2010 and Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 532 DB year Economy Reform implementing new time limits for the issuance of various permits. Sierra Leone made dealing with construction permits easier DB2011 Sierra Leone by streamlining the issuance of location clearances and building permits. Uganda enhanced access to credit by establishing a new DB2011 Uganda private credit bureau. Rwanda enhanced access to credit by allowing borrowers the right to inspect their own credit report and mandating that DB2011 Rwanda loans of all sizes be reported to the central bank’s public credit registry. Swaziland strengthened investor protections by requiring greater corporate disclosure, higher standards of accountability for company directors and greater access to DB2011 Swaziland corporate information for minority investors. Swaziland reduced the time to import by implementing an electronic data interchange system for customs at its border posts. Zimbabwe reduced the corporate income tax rate from 30% to 25%, lowered the capital gains tax from 20% to 5% and DB2011 Zimbabwe simplified the payment of corporate income tax by allowing quarterly payment through commercial banks. DB2011 Niger Niger reduced its corporate income tax rate. Sierra Leone replaced sales and service taxes with a goods DB2011 Sierra Leone and service tax. The Seychelles removed the tax-free threshold limit and DB2011 Seychelles lowered corporate income tax rates. São Tomé and Principe reduced the corporate income tax DB2011 São Tomé and Príncipe rate to a standard 25%. Uganda continues to improve the efficiency of its court DB2011 Uganda system, greatly reducing the time to file and serve a claim. Zambia improved contract enforcement by introducing an electronic case management system in the courts that DB2011 Zambia provides electronic referencing of cases, a database of laws, real-time court reporting and public access to court records. Sierra Leone lifted a moratorium on sales of privately owned DB2011 Sierra Leone properties. Zambia eased trade by implementing a one-stop border post DB2011 Zambia with Zimbabwe, launching web-based submission of customs Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 533 DB year Economy Reform declarations and introducing scanning machines at border posts. Rwanda reduced the number of trade documents required and enhanced its joint border management procedures with DB2011 Rwanda Uganda and other neighbors, leading to an improvement in the trade logistics environment. Swaziland reduced the import time of trading across borders DB2011 Swaziland by implementing an electronic data interchange system for customs at its border posts. DB2011 Guinea Guinea increased the cost of obtaining a building permit. DB2011 Mauritius Mauritius introduced a new corporate social responsibility tax. Mauritius speeded up the resolution of commercial disputes DB2011 Mauritius by recruiting more judges and adding more courtrooms. Burundi made paying taxes simpler by replacing the DB2011 Burundi transactions tax with a value added tax. Note: For information on reforms in earlier years (back to DB2005), see the Doing Business reports for these years, available at http://www.doingbusiness.org. Source: Doing Business database. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 534 RESOLVING INSOLVENCY A robust bankruptcy system functions as a filter, WHAT THE RESOLVING INSOLVENCY ensuring the survival of economically efficient companies and reallocating the resources of INDICATORS MEASURE inefficient ones. Fast and cheap insolvency proceedings result in the speedy return of businesses to normal operation and increase returns to Time required to recover debt (years) creditors. By clarifying the expectations of creditors Measured in calendar years and debtors about the outcome of insolvency Appeals and requests for extension are proceedings, well-functioning insolvency systems can included facilitate access to finance, save more viable businesses and sustainably grow the economy. Cost required to recover debt (% of debtor’s estate) What do the indicators cover? Doing Business studies the time, cost and outcome of Measured as percentage of estate value insolvency proceedings involving domestic legal Court fees entities. These variables are used to calculate the Fees of insolvency administrators recovery rate, which is recorded as cents on the dollar recovered by secured creditors through Lawyers’ fees reorganization, liquidation or debt enforcement Assessors’ and auctioneers’ fees (foreclosure or receivership) proceedings. To Other related fees determine the present value of the amount recovered by creditors, Doing Business uses the Outcome lending rates from the International Monetary Fund, Whether business continues operating as a supplemented with data from central banks and the going concern or business assets are sold Economist Intelligence Unit. piecemeal In addition, Doing Business evaluates the adequacy Recovery rate for creditors and integrity of the existing legal framework applicable to liquidation and reorganization Measures the cents on the dollar recovered by proceedings through the strength of insolvency secured creditors framework index. The index tests whether economies Outcome for the business (survival or not) adopted internationally accepted good practices in determines the maximum value that can be four areas: commencement of proceedings, recovered management of debtor’s assets, reorganization Official costs of the insolvency proceedings are proceedings and creditor participation. deducted The ranking of economies on the ease of resolving Depreciation of furniture is taken into account insolvency is determined by sorting their distance to frontier scores for resolving insolvency. These scores Present value of debt recovered are the simple average of the distance to frontier Strength of insolvency framework index (0- scores for the recovery rate and the strength of 16) insolvency framework index. The Resolving Sum of the scores of four component indices: Insolvency indicator does not measure insolvency proceedings of individuals and financial institutions. Commencement of proceedings index (0-3) The data are derived from questionnaire responses Management of debtor’s assets index (0-6) by local insolvency practitioners and verified through a study of laws and regulations as well as public Reorganization proceedings index (0-3) information on bankruptcy systems Creditor participation index (0-4) Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 535 . A robust bankruptcy system functions as a filter, In addition, Doing Business evaluates the adequacy ensuring the survival of economically efficient and integrity of the existing legal framework companies and reallocating the resources of applicable to liquidation and reorganization inefficient ones. Fast and cheap insolvency proceedings through the strength of insolvency proceedings result in the speedy return of businesses framework index. The index tests whether to normal operation and increase returns to economies adopted internationally accepted good creditors. By clarifying the expectations of creditors practices in four areas: commencement of and debtors about the outcome of insolvency proceedings, management of debtor’s assets, proceedings, well-functioning insolvency systems can reorganization proceedings and creditor facilitate access to finance, save more viable participation. businesses and sustainably grow the economy. What do the indicators cover? Doing Business studies the time, cost and outcome of insolvency proceedings involving domestic legal entities. These variables are used to calculate the recovery rate, which is recorded as cents on the dollar recovered by secured creditors through reorganization, liquidation or debt enforcement (foreclosure or receivership) proceedings. To determine the present value of the amount recovered by creditors, Doing Business uses the lending rates from the International Monetary Fund, supplemented with data from central banks and the Economist Intelligence Unit. To make the data on the time, cost and outcome comparable across economies, several assumptions about the business and the case are used:  A hotel located in the largest city (or cities) has 201 employees and 50 suppliers. The hotel experiences financial difficulties.  The value of the hotel is 100% of the income per capita or the equivalent in local currency of USD 200,000, whichever is greater.  The hotel has a loan from a domestic bank, secured by a mortgage over the hotel’s real estate. The hotel cannot pay back the loan, but makes enough money to operate otherwise. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 536 RESOLVING INSOLVENCY Where do the region’s economies stand today? How efficient are insolvency proceedings in economies in region and comparator regions provide a useful Sub-Saharan Africa (SSA)? The global rankings of these benchmark for assessing the efficiency of insolvency economies on the ease of resolving insolvency suggest proceedings. Speed, low costs and continuation of viable an answer (figure 11.1). The average ranking of the businesses characterize the top-performing economies. Figure 11.1 How economies in Sub-Saharan Africa (SSA) rank on the ease of resolving insolvency Source: Doing Business database. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 537 RESOLVING INSOLVENCY The indicators underlying the rankings may be more these indicators across the region and with averages revealing. Data collected by Doing Business show the both for the region and for comparator regions can average recovery rate and the average strength of provide useful insights. insolvency framework index (figure 11.2). Comparing Figure 11.2 How efficient is the insolvency process in economies in Sub-Saharan Africa (SSA) Recovery Rate (0–100) Source: Doing Business database. Total Strength of Insolvency Framework index (0-16) Source: Doing Business database. * Indicates a “no practice” mark. See the data notes for details. If an economy has no laws or regulations covering a specific area—for example, insolvency—it receives a “no practice” mark. Similarly, an economy receives a “no practice” or “not possible” mark if regulation exists but is never used in practice or if a competing regulation prohibits such practice. Either way, a “ no practice” mark puts the economy at the bottom of the ranking on the relevant indicator. Source: Doing Business database. Note: Higher values indicate insolvency legislation that is better designed for rehabilitating viable firms and liquidating nonviable ones. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 538 RESOLVING INSOLVENCY What are the changes over time? A well-balanced bankruptcy system distinguishes change. Many recent reforms of bankruptcy laws have companies that are financially distressed but been aimed at helping more of the viable businesses economically viable from inefficient companies that survive. What insolvency reforms has Doing Business should be liquidated. But in some insolvency systems recorded in Sub-Saharan Africa (SSA) (table 11.1)? even viable businesses are liquidated. This is starting to Table 11.1 How have economies in Sub-Saharan Africa (SSA) made resolving insolvency easier—or not? By Doing Business report year DB2011 to DB2017 DB year Economy Reform Angola adopted a new labor law that decreased the wage premium for overtime and night work and increased the wage premium for work on weekly holidays. The law also extended the maximum duration of fixed-term contracts and DB2017 Angola made fixed-term contracts able to be used for permanent tasks, reduced severance pay for redundancy dismissals of employees with five and ten years of continuous employment and increased severance pay for employees with one continuous year of service. Angola made starting a business easier by eliminating the DB2017 Angola paid-in minimum capital requirement. Angola made paying taxes easier and less costly by reducing the frequency of advance payments of corporate income tax and increasing the allowable deductions for bad debt DB2017 Angola provisions. At the same time, Angola made interest income tax a final tax that is not deductible for the calculation of corporate income tax. Botswana made dealing with construction permits easier by DB2017 Botswana getting rid of the requirement to submit a rates clearance certificate in order to obtain a building permit. Burkina Faso improved access to credit information by introducing regulations that govern the licensing and DB2017 Burkina Faso functioning of credit bureaus in West African Economic and Monetary Union (UEMOA) member states. Burkina Faso made resolving insolvency easier by introducing a new conciliation procedure for companies in financial DB2017 Burkina Faso difficulties and a simplified preventive settlement procedure for small companies. Benin made resolving insolvency easier by introducing a new DB2017 Benin conciliation procedure for companies in financial difficulties Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 539 DB year Economy Reform and a simplified preventive settlement procedure for small companies. Benin made starting a business easier by eliminating the need DB2017 Benin to notarize company bylaws to activate a bank account after incorporation. Burkina Faso made starting a business less costly by reducing DB2017 Burkina Faso the paid-in minimum capital required to register a company. Cameroon made dealing with construction permits easier by reducing the time it takes to obtain the building permit and DB2017 Cameroon strengthen the Building Quality Control Index by increasing transparency. te d’Ivoire made dealing with construction permits more DB2017 Côte d'Ivoire transparent by making building regulations accessible online. The Democratic Republic of Congo made dealing with construction permits easier by improving building quality DB2017 Congo, Dem. Rep. control and reducing the time it takes to obtain the building permit. Côte d’Ivoire made enforcing contracts easier by introducing DB2017 Côte d'Ivoire a simplified fast-track procedure for small claims that allows for parties’ self-representation. The Democratic Republic of Congo adopted legislation that DB2017 Congo, Dem. Rep. prohibits discrimination in hiring on the basis of gender. The Comoros reduced the length of notice period and DB2017 Comoros amount of severance payment for redundancy dismissals. Cabo Verde introduced unemployment insurance for workers DB2017 Cabo Verde with a contribution period of at least six months. Côte d’Ivoire improved access to credit information by DB2017 Côte d'Ivoire establishing a new credit bureau. Côte d’Ivoire made resolving insolvency easier by introducing a new conciliation procedure for companies in financial DB2017 Côte d'Ivoire difficulties and a simplified preventive settlement procedure for small companies. The Comoros made resolving insolvency easier by introducing a new conciliation procedure for companies in DB2017 Comoros financial difficulties and a simplified preventive settlement procedure for small companies. The Republic of Congo made resolving insolvency easier by DB2017 Congo, Rep. introducing a new conciliation procedure for companies in financial difficulties and a simplified preventive settlement Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 540 DB year Economy Reform procedure for small companies. The Democratic Republic of Congo made resolving insolvency easier by introducing a new conciliation procedure for DB2017 Congo, Dem. Rep. companies in financial difficulties and a simplified preventive settlement procedure for small companies. Cameroon made resolving insolvency easier by introducing a new conciliation procedure for companies in financial DB2017 Cameroon difficulties and a simplified preventive settlement procedure for small companies. Chad made resolving insolvency easier by introducing a new conciliation procedure for companies in financial difficulties DB2017 Chad and a simplified preventive settlement procedure for small companies. The Central African Republic made resolving insolvency easier by introducing a new conciliation procedure for companies in DB2017 Central African Republic financial difficulties and a simplified preventive settlement procedure for small companies. Equatorial Guinea made resolving insolvency easier by introducing a new conciliation procedure for companies in DB2017 Equatorial Guinea financial difficulties and a simplified preventive settlement procedure for small companies. Comoros made transferring a property less expensive by DB2017 Comoros reducing transfer costs. The Democratic Republic of Congo made it more expensive DB2017 Congo, Dem. Rep. to transfer property by increasing the property transfer tax. Chad reduced the cost of starting a business by reducing the DB2017 Chad paid-in minimum capital required to register a company. Equatorial Guinea made the process of starting a business DB2017 Equatorial Guinea easier by eliminating the need to obtain a copy of the business founders' criminal records. Equatorial Guinea made paying taxes more costly by DB2017 Equatorial Guinea increasing the minimum tax. Cameroon made paying taxes more costly by increasing the DB2017 Cameroon minimum tax rate for companies. Madagascar increased the transparency of dealing with DB2017 Madagascar construction permits by publishing construction-related regulations online and free of charge. Ghana made dealing with construction permits more DB2017 Ghana expensive by increasing the cost of obtaining a building Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 541 DB year Economy Reform permit. Liberia shortened the workweek by increasing the mandatory number of weekly rest hours to 36 consecutive hours with Sunday designated as the weekly holiday. It also mandated a maximum of five overtime hours per week. Liberia also DB2017 Liberia introduced paid annual leave entitlements to employees after one year of employment, extended the duration of paid maternity leave and mandated equal remuneration for work of equal value. The Gambia strengthened access to credit by adopting the Security Interests in Moveable Property Act. The new law on DB2017 Gambia, The secured transactions implements a functional secured transactions system and establishes a centralized notice based collateral registry. Malawi strengthened access to credit by adopting a new law on secured transactions that implements a functional secured DB2017 Malawi transactions system and establishes a centralized, notice- based, online collateral registry. Lesotho improved access to credit information by expanding DB2017 Lesotho the coverage of its credit bureau. Mali improved access to credit information by establishing a DB2017 Mali new credit bureau. Kenya streamlined the process of getting electricity by introducing the use of a geographic information system DB2017 Kenya which eliminates the need to conduct a site visit, thereby reducing the time and interactions needed to obtain an electricity connection. Kenya strengthened minority investor protections by clarifying ownership and control structures, by introducing greater requirements for disclosure of related-party DB2017 Kenya transactions to the board of directors, by making it easier to sue directors in cases of prejudicial related-party transactions and by allowing the rescission of related-party transactions that are shown to harm the company. Mali made resolving insolvency easier by introducing a new conciliation procedure for companies in financial difficulties DB2017 Mali and a simplified preventive settlement procedure for small companies. Gabon made resolving insolvency easier by introducing a new DB2017 Gabon conciliation procedure for companies in financial difficulties Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 542 DB year Economy Reform and a simplified preventive settlement procedure for small companies. Guinea-Bissau made resolving insolvency easier by introducing a new conciliation procedure for companies in DB2017 Guinea-Bissau financial difficulties and a simplified preventive settlement procedure for small companies. Kenya made resolving insolvency easier by introducing a reorganization procedure, facilitating continuation of the DB2017 Kenya debtor’s business during insolvency proceedings and by introducing regulations for insolvency practitioners. Kenya made Registering property easier by increasing the DB2017 Kenya transparency at its land registry and cadastre. Ghana made starting a business more costly by increasing the DB2017 Ghana registration and authentication fees. Kenya made starting a business easier by removing stamp duty fees required for the nominal capital, memorandum and articles of association . Kenya also eliminated requirements to DB2017 Kenya sign compliance declarations before a commissioner of oaths. However, Kenya also made starting a business more expensive by introducing a flat fee for company incorporation. Mali made starting a business less expensive by reducing the DB2017 Mali paid-in minimum capital requirement. Madagascar made starting a business easier by reducing the number of procedures needed to register a company. DB2017 Madagascar Malawi made starting a business easier by eliminating the DB2017 Malawi legal requirement to use a company seal and making it optional for entrepreneurs. Madagascar made trading across borders easier by simplifying and streamlining customs procedures and DB2017 Madagascar implementing an electronic data interchange system, which reduced the time for preparation and submission of trade documents for both exporting and importing. Ghana made trading across borders easier by removing the DB2017 Ghana mandatory pre-arrival assessment inspection at origin for imported products. Rwanda made dealing with construction permits more DB2017 Rwanda cumbersome and expensive by introducing new requirements Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 543 DB year Economy Reform to obtain a building permit. It also strengthen the quality control index by implementing the qualifications required for architects and engineers. Zambia made dealing with construction permits more costly DB2017 Zambia by raising the costs associated with submitting a brief to the environmental agency. Zimbabwe made dealing with construction permits faster by DB2017 Zimbabwe streamlining the building plan approval process. Niger made enforcing contracts easier by creating a specialized commercial court in Niamey and by adopting a DB2017 Niger new code of civil procedure that establishes time standards for key court events. Rwanda made enforcing contracts easier by introducing an DB2017 Rwanda electronic case management system for judges and lawyers. São Tomé and Príncipe adopted a minimum wage for the DB2017 São Tomé and Príncipe private sector. Zimbabwe reduced severance payments and introduced DB2017 Zimbabwe stricter rules governing fixed-term contracts. DB2017 Zambia Zambia eliminated fixed-term contracts for permanent tasks. Nigeria strengthened access to credit by creating a DB2017 Nigeria centralized collateral registry. This reform applies to both Kano and Lagos. Zimbabwe improved access to credit information by allowing DB2017 Zimbabwe the establishment of a credit registry. Mozambique improved access to credit information by DB2017 Mozambique enacting a law that allows the establishment of a new credit bureau. Niger improved access to credit information by establishing a DB2017 Niger new credit bureau. Mauritania improved access to credit information by DB2017 Mauritania providing banks and financial institutions with online access to the credit registry data. Senegal improved access to credit information by DB2017 Senegal establishing a new credit bureau. The credit bureau in Tanzania expanded credit bureau DB2017 Tanzania borrower coverage and began to distribute credit data from retailers. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 544 DB year Economy Reform Togo improved access to credit information by introducing DB2017 Togo regulations that govern the licensing and functioning of credit bureaus in UEMOA member states. Mauritania strengthened minority investor protections by requiring prior external review of related-party transactions, DB2017 Mauritania by increasing director liability and by expanding shareholders' role in major transactions. Niger strengthened minority investor protections by DB2017 Niger introducing a provision whereby requires the winning party’s legal expenses are reimbursed by the losing party. Sudan strengthened minority investor protections by introducing greater requirements for disclosure of related- party transactions to the board of directors, and granting shareholders preemption rights in limited liability companies. DB2017 Sudan However, Sudan weakened minority investor protections by making it more difficult to sue directors in case of prejudicial related-party transactions, decreasing shareholder rights and role in major corporate decisions, and undermining ownership and control structures. Togo made resolving insolvency easier by introducing a new conciliation procedure for companies in financial difficulties DB2017 Togo and a simplified preventive settlement procedure for small companies. Senegal made resolving insolvency easier by introducing a new conciliation procedure for companies in financial DB2017 Senegal difficulties and a simplified preventive settlement procedure for small companies. Niger made resolving insolvency easier by introducing a new conciliation procedure for companies in financial difficulties DB2017 Niger and a simplified preventive settlement procedure for small companies. Zimbabwe made registering property easier by launching an official website containing information on the list of DB2017 Zimbabwe documents and fees for completing a property transaction, as well as, a specific time frame for delivering a legally binding document that proves property ownership. Zambia made it more affordable to transfer property by DB2017 Zambia decreasing the property Rwanda made it easier to register property by introducing DB2017 Rwanda effective time limits and increasing the transparency of the land administration system. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 545 DB year Economy Reform Senegal made registering property easier by increasing the DB2017 Senegal transparency at its land registry and cadastre. South Africa made it more expensive to transfer property by DB2017 South Africa increasing the property transfer tax. Sudan made starting a business more difficult by increasing DB2017 Sudan the cost of a company seal. Uganda made starting a business easier by eliminating the DB2017 Uganda requirement that a commissioner of oaths must sign compliance declarations. South Africa made starting a business easier by introducing DB2017 South Africa an online portal to search for a company name. Sierra Leone made starting a business easier by reducing DB2017 Sierra Leone registration fees. Rwanda made starting a business easier by improving the DB2017 Rwanda online registration one-stop shop and streamlining post- registration procedures. Mozambique made starting a business more difficult by DB2017 Mozambique increasing registration and notary fees. Niger made starting a business easier by reducing the time DB2017 Niger and cost needed to register a company. Niger also eliminated the requirement to notarize a company’s bylaws. Nigeria made starting a business easier by improving online DB2017 Nigeria government portals . This reform applies to both Kano and Lagos. Zimbabwe made trading across borders more difficult by DB2017 Zimbabwe introducing a mandatory pre-shipment inspection for imported products. Niger made trading across borders easier by removing the DB2017 Niger mandatory pre-shipment inspection for imported products. Mauritania made trading across borders easier by upgrading SYDONIA World electronic system, which reduced the time DB2017 Mauritania for preparation and submission of customs declarations for both exports and imports. Rwanda made trading across borders easier by removing the DB2017 Rwanda mandatory pre-shipment inspection for imported products. Uganda made trading across borders easier by constructing DB2017 Uganda the Malaba One-Stop Border Post which reduced border compliance time for exports. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 546 DB year Economy Reform Togo made trading across borders easier by implementing an electronic single-window system, which reduced the time for DB2017 Togo border compliance and documentary compliance for both exporting and importing. Togo made paying taxes easier by streamlining the DB2017 Togo administrative process of complying with tax obligations. Uganda made paying taxes easier by eliminating a requirement for tax returns to be submitted in paper copy DB2017 Uganda following online submission. At the same time, Uganda increased the stamp duty for insurance contracts. Tanzania made paying taxes more complicated by increasing the frequency of filing of the skills Development Levy and DB2017 Tanzania more costly by introducing a workers’ compensation tariff paid by employers. South Africa made paying taxes more costly by increasing the rates of vehicle tax and property tax. At the same time the DB2017 South Africa rate of social security contributions paid by employers was reduced. South Africa made paying taxes more complicated by increasing the time it takes to prepare VAT returns. Senegal made paying taxes less costly by reducing the DB2017 Senegal maximum cap for corporate income tax and implementing more efficient accounting systems and software. Rwanda made paying taxes more complicated by introducing DB2017 Rwanda a requirement that companies file and pay social security contributions monthly instead of quarterly. Mauritania made paying taxes easier by reducing the DB2017 Mauritania frequency of both tax filing and payment of social security contributions. Burundi made paying taxes easier by introducing a new tax DB2017 Burundi return and eliminating the personalized VAT declaration form. Guinea made resolving insolvency easier by introducing a new conciliation procedure for companies in financial DB2017 Guinea difficulties and a simplified preventive settlement procedure for small companies. Mauritius made registering property easier by digitizing its DB2017 Mauritius land records. In Mauritius the time required for dealing with construction DB2016 Mauritius permits was reduced by the hiring of a more efficient subcontractor to establish sewerage connections. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 547 DB year Economy Reform Guinea made starting a business easier by reducing the DB2016 Guinea minimum capital requirement. The utility in Senegal made getting an electricity connection less time-consuming by streamlining the review of applications and the process for the final connection as well DB2016 Senegal as by reducing the time needed to issue an excavation permit. It also made getting electricity less costly by reducing the security deposit. The utility in Togo reduced the time and procedures for getting an electricity connection through several initiatives, DB2016 Togo including by creating a single window enabling customers to pay all fees at once. The utility in Uganda reduced delays for new electricity connections by deploying more customer service engineers DB2016 Uganda and reducing the time needed for the inspection and meter installation. Rwanda made dealing with construction permits easier by DB2016 Rwanda adopting a new building code and new urban planning regulations. Niger made dealing with construction permits easier by DB2016 Niger reducing the time required for companies to obtain a water connection. In Namibia the process of dealing with construction permits DB2016 Namibia became more time-consuming as a result of inefficiency at the municipality. Senegal made enforcing contracts easier by introducing a law DB2016 Senegal regulating voluntary mediation. Rwanda improved its insolvency system by introducing provisions on voidable transactions and the approval of DB2016 Rwanda reorganization plans and by establishing additional safeguards for creditors in reorganization proceedings. Zambia made paying taxes easier for companies by implementing electronic filing and payment for VAT. At the DB2016 Zambia same time, Zambia made paying taxes more costly by increasing the property transfer tax rate. Swaziland made paying taxes less costly for companies by reducing the corporate income tax rate. On the other hand, DB2016 Swaziland Swaziland raised the ceiling for the National Provident Fund contribution. DB2016 Mozambique Mozambique made paying taxes easier and less costly for Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 548 DB year Economy Reform companies by implementing an online system for filing social security contributions and by increasing the depreciation rate for copying machines. Rwanda made paying taxes easier for companies by DB2016 Rwanda introducing electronic filing and making its use compulsory. Rwanda strengthened minority investor protections by introducing provisions allowing holders of 10% of a company’s shares to call for an extraordinary meeting of shareholders, requiring holders of special classes of shares to DB2016 Rwanda vote on decisions affecting their shares, requiring board members to disclose information about their directorships and primary employment and requiring that audit reports for listed companies be published in a newspaper. Nigeria strengthened minority investor protections by requiring that related-party transactions be subject to DB2016 Nigeria external review and to approval by disinterested shareholders. This reform applies to both Kano and Lagos. Zimbabwe strengthened minority investor protections by DB2016 Zimbabwe introducing provisions allowing legal practitioners to enter into contingency fee agreements with clients. Nigeria made transferring property in Lagos less costly by DB2016 Nigeria reducing fees for property transactions. Senegal made transferring property less costly by lowering DB2016 Senegal the property transfer tax. Mauritania made starting a business easier by eliminating the DB2016 Mauritania minimum capital requirement. Niger made starting a business easier by reducing the DB2016 Niger minimum capital requirement. Rwanda made starting a business easier by eliminating the DB2016 Rwanda need for new companies to open a bank account in order to register for VAT. Togo made starting a business less costly by reducing the DB2016 Togo fees to register with the tax authority. Uganda made starting a business easier by introducing an DB2016 Uganda online system for obtaining a trading license and by reducing business incorporation fees. Senegal made starting a business easier by reducing the DB2016 Senegal minimum capital requirement. DB2016 Zambia Zambia made starting a business more difficult by increasing Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 549 DB year Economy Reform the registration fees. Mauritania reduced the documentary and border compliance DB2016 Mauritania time for importing by eliminating the preimport declaration and value attestation and making the manifest electronic. Niger increased the time and cost for documentary and DB2016 Niger border compliance for importing by making a preshipment inspection mandatory. Rwanda increased the time and cost for documentary and DB2016 Rwanda border compliance for importing by making preshipment inspection mandatory for all imported products. Togo reduced the time for documentary and border compliance for importing by implementing an electronic DB2016 Togo platform connecting several agencies for import procedures and payments. Tanzania reduced the time for both exporting and importing by implementing the Tanzania Customs Integrated System DB2016 Tanzania (TANCIS), an online system for downloading and processing customs documents. Zambia increased the documentary and border compliance time for both exporting and importing by shifting all DB2016 Zambia clearance authority to a central processing center at the initial stage of implementing a web-based customs platform (ASYCUDA World). DB2016 Zambia In Zambia the credit bureau began to provide credit scores. In Zimbabwe the credit bureau began to provide credit DB2016 Zimbabwe scores. In Uganda the credit bureau expanded borrower coverage, DB2016 Uganda improving access to credit information. The Seychelles improved access to credit information by DB2016 Seychelles establishing a credit registry. In Rwanda the credit bureau started to provide credit scores to banks and other financial institutions while the credit DB2016 Rwanda registry expanded borrower coverage, strengthening the credit reporting system. Niger improved its credit information system by introducing regulations that govern the licensing and functioning of DB2016 Niger credit bureaus in the member states of the West African Economic and Monetary Union (UEMOA). Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 550 DB year Economy Reform Namibia improved access to credit information by DB2016 Namibia guaranteeing by law borrowers’ right to inspect their own data. Mauritania improved access to credit information by lowering the threshold for the minimum size of loans to be included in DB2016 Mauritania the credit registry’s database and by expanding borrower coverage. The utility in Kenya reduced delays for new connections by DB2016 Kenya enforcing service delivery timelines and hiring contractors for meter installation. Kenya made dealing with construction permits more difficult by requiring an additional approval before issuance of the DB2016 Kenya building permit and by increasing the costs for both water and sewerage connections Gabon made dealing with construction permits more DB2016 Gabon complicated by increasing the time required for obtaining a building permit. The Gambia made paying taxes easier for companies by introducing a VAT system that is less complicated than the DB2016 Gambia, The previous sales tax system—and made paying taxes less costly by reducing the corporate income tax rate. Gabon made paying taxes more costly for companies by DB2016 Gabon reducing the depreciation rates for some types of fixed assets. Liberia made paying taxes more complicated for companies DB2016 Liberia by introducing a minimum corporate income tax. Madagascar strengthened minority investor protections by requiring that directors with a conflict of interest fully disclose DB2016 Madagascar the nature of their interest to the board of directors. Kenya made property transfers faster by improving electronic DB2016 Kenya document management at the land registry and introducing a unified form for registration. Guinea-Bissau made transferring property easier by lowering DB2016 Guinea-Bissau the property registration tax. Gabon made transferring property less costly by lowering the DB2016 Gabon property registration tax. Madagascar made transferring property less costly by DB2016 Madagascar lowering the property transfer tax. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 551 DB year Economy Reform Madagascar made starting a business more difficult by DB2016 Madagascar requiring a bank-certified check to pay the tax authority. Gabon made starting a business easier by reducing the paid- DB2016 Gabon in minimum capital requirement. Kenya made starting a business easier by reducing the time it DB2016 Kenya takes to assess and pay stamp duty. Madagascar reduced the time for border compliance for both exporting and importing by upgrading port infrastructure— DB2016 Madagascar and also reduced the time for documentary compliance for importing. Mali reduced the time for documentary compliance for both DB2016 Mali exporting and importing by introducing an electronic data interchange system. Ghana reduced the documentary and border compliance time for importing by developing electronic channels for DB2016 Ghana submitting and collecting the final classification and valuation report. Kenya improved access to credit information by passing DB2016 Kenya legislation that allows the sharing of positive information and by expanding borrower coverage. Mali improved its credit information system by introducing regulations that govern the licensing and functioning of DB2016 Mali credit bureaus in the member states of the West African Economic and Monetary Union (UEMOA). Liberia improved access to credit by adopting new laws on DB2016 Liberia secured transactions that establish a modern, unified and notice-based collateral registry. Lesotho improved access to credit information by DB2016 Lesotho establishing its first credit bureau. Madagascar improved access to credit by broadening the range of assets that can be used as collateral (including future DB2016 Madagascar assets), by allowing a general description of assets granted as collateral and by allowing a general description of debts and obligations. The Comoros improved access to credit information by DB2016 Comoros establishing a new credit registry. Angola made paying taxes less costly for companies by DB2016 Angola reducing the corporate income tax rate. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 552 DB year Economy Reform Angola made starting a business easier by improving DB2016 Angola registration procedures and reducing the fees to register a company. The utility in Botswana made getting electricity easier by DB2016 Botswana enforcing service delivery timelines for new connections and improving the stock of materials for connection works. Benin made dealing with construction permits less time- DB2016 Benin consuming by establishing a one-stop shop and by reducing the number of signatories required on building permits. Benin made starting a business less costly by reducing the DB2016 Benin fees for filing company documents at the one-stop shop. Burkina Faso made starting a business easier by reducing the DB2016 Burkina Faso minimum capital requirement. Benin made trading across borders easier by further developing its electronic single-window system, which DB2016 Benin reduced the time for border compliance for both exporting and importing. The Democratic Republic of Congo made dealing with DB2016 Congo, Dem. Rep. construction permits less expensive by halving the cost to obtain a building permit. Côte d’Ivoire made enforcing contracts easier by introducing DB2016 Côte d'Ivoire new provisions on voluntary mediation. The Democratic Republic of Congo made paying taxes more complicated for companies by introducing a new social DB2016 Congo, Dem. Rep. security contribution paid by employers, though it subsequently reduced the rate of the contribution. The Republic of Congo made transferring property less costly DB2016 Congo, Rep. by lowering the property transfer tax rate. Côte d’Ivoire made transferring property less costly by DB2016 Côte d'Ivoire lowering the property transfer tax rate. Chad made transferring property less costly by lowering the DB2016 Chad property transfer tax. Cabo Verde made transferring property less costly by DB2016 Cabo Verde lowering the property registration tax. The Democratic Republic of Congo made starting a business DB2016 Congo, Dem. Rep. easier by simplifying registration procedures and reducing the minimum capital requirement. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 553 DB year Economy Reform The Comoros made starting a business easier by reducing the DB2016 Comoros minimum capital requirement. Ethiopia has made starting a business easier by creating clear DB2016 Ethiopia guidance on trade name approvals. Côte d’Ivoire made trading across borders easier by implementing a single-window platform for importing, which DB2016 Côte d'Ivoire reduced the time required for documentary compliance. The Democratic Republic of Congo made trading across DB2016 Congo, Dem. Rep. borders more difficult by increasing the port handling time and cost for exporting and importing. In the Democratic Republic of Congo the utility in Kinshasa made getting electricity easier by reducing the number of DB2015 Congo, Dem. Rep. approvals required for new connections and reducing the burden of the security deposit. The Democratic Republic of Congo made dealing with DB2015 Congo, Dem. Rep. construction permits more costly by increasing the building permit fee. The Democratic Republic of Congo made paying taxes easier for companies by simplifying corporate income tax returns DB2015 Congo, Dem. Rep. and abolishing the minimum tax payable depending on a company’s size. On the other hand, it increased the rate for the minimum lump-sum tax applied to annual revenue. The Republic of Congo made paying taxes easier for companies by reducing the corporate income tax rate and by DB2015 Congo, Rep. abolishing the tax on the rental value of business premises and the tax on company-owned cars. Chad strengthened minority investor protections by introducing greater requirements for disclosure of related- party transactions to the board of directors and by making it DB2015 Chad possible for shareholders to inspect the documents pertaining to related-party transactions and to appoint auditors to conduct an inspection of such transactions. The Central African Republic strengthened minority investor protections by introducing greater requirements for disclosure of related-party transactions to the board of DB2015 Central African Republic directors and by making it possible for shareholders to inspect the documents pertaining to related-party transactions and to appoint auditors to conduct an inspection of such transactions. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 554 DB year Economy Reform Cameroon strengthened minority investor protections by introducing greater requirements for disclosure of related- party transactions to the board of directors and by making it DB2015 Cameroon possible for shareholders to inspect the documents pertaining to related-party transactions and to appoint auditors to conduct an inspection of such transactions. The Republic of Congo strengthened minority investor protections by introducing greater requirements for disclosure of related-party transactions to the board of DB2015 Congo, Rep. directors and by making it possible for shareholders to inspect the documents pertaining to related-party transactions and to appoint auditors to conduct an inspection of such transactions. Côte d’Ivoire strengthened minority investor protections by introducing greater requirements for disclosure of related- party transactions to the board of directors and by making it DB2015 Côte d'Ivoire possible for shareholders to inspect the documents pertaining to related-party transactions and to appoint auditors to conduct an inspection of such transactions. The Democratic Republic of Congo strengthened minority investor protections by introducing greater requirements for disclosure of related-party transactions to the board of DB2015 Congo, Dem. Rep. directors and by making it possible for shareholders to inspect the documents pertaining to related-party transactions and to appoint auditors to conduct an inspection of such transactions. The Comoros strengthened minority investor protections by introducing greater requirements for disclosure of related- party transactions to the board of directors and by making it DB2015 Comoros possible for shareholders to inspect the documents pertaining to related-party transactions and to appoint auditors to conduct an inspection of such transactions. Equatorial Guinea strengthened minority investor protections by introducing greater requirements for disclosure of related- party transactions to the board of directors and by making it DB2015 Equatorial Guinea possible for shareholders to inspect the documents pertaining to related-party transactions and to appoint auditors to conduct an inspection of such transactions. Côte d’Ivoire made transferring property easier by digitizing DB2015 Côte d'Ivoire its land registry system and lowering the property registration tax. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 555 DB year Economy Reform Côte d’Ivoire made starting a business easier by reducing the minimum capital requirement, lowering registration fees and DB2015 Côte d'Ivoire enabling the one-stop shop to publish notices of incorporation. The Democratic Republic of Congo made starting a business DB2015 Congo, Dem. Rep. easier by creating a one-stop shop. DB2015 Cabo Verde Cabo Verde introduced a minimum wage. The Central African Republic made trading across borders DB2015 Central African Republic more difficult by increasing border checks and security controls at the border post with Cameroon. Côte d’Ivoire made trading across borders easier by simplifying the processes for producing the inspection report DB2015 Côte d'Ivoire and by reducing port and terminal handling charges at the port of Abidjan. Benin made enforcing contracts easier by creating a DB2015 Benin commercial section within its court of first instance. Burkina Faso strengthened minority investor protections by introducing greater requirements for disclosure of related- party transactions to the board of directors and by making it DB2015 Burkina Faso possible for shareholders to inspect the documents pertaining to related-party transactions and to appoint auditors to conduct an inspection of such transactions. Benin strengthened minority investor protections by introducing greater requirements for disclosure of related- party transactions to the board of directors and by making it DB2015 Benin possible for shareholders to inspect the documents pertaining to related-party transactions and to appoint auditors to conduct an inspection of such transactions. Benin made starting a business easier by reducing the DB2015 Benin minimum capital requirement and the fees to be paid at the one-stop shop. Benin made trading across borders easier by reducing the DB2015 Benin number of documents needed for imports. The Democratic Republic of Congo improved access to credit DB2015 Congo, Dem. Rep. information by establishing a credit registry. Côte d’Ivoire improved its credit information system by DB2015 Côte d'Ivoire introducing regulations that govern the licensing and operation of credit bureaus. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 556 DB year Economy Reform Cameroon improved its credit information system by passing DB2015 Cameroon regulations that provide for the establishment and operation of a credit registry database. Cabo Verde improved its credit information system by DB2015 Cabo Verde adopting a new law providing for the establishment of credit bureaus. Mauritania improved its credit information system by DB2015 Mauritania lowering the minimum threshold for loans to be included in the registry’s database. Kenya improved its credit information system by passing legislation that allows the sharing of both positive and DB2015 Kenya negative credit information and establishes guidelines for the treatment of historical data. Malawi reduced the time required to get electricity by DB2015 Malawi engaging subcontractors to carry out external connection works. Madagascar made dealing with construction permits easier DB2015 Madagascar by reducing the time needed to obtain a building permit. Mali made dealing with construction permits easier by DB2015 Mali reducing the time needed to obtain a geotechnical study. Kenya made dealing with construction permits more costly by DB2015 Kenya increasing the building permit fees. Ghana made dealing with construction permits less time- DB2015 Ghana consuming by streamlining the process to obtain a building permit. Kenya made paying taxes more costly for companies by DB2015 Kenya increasing employers’ social security contribution rate. Gabon made paying taxes easier for companies by DB2015 Gabon introducing an electronic system for filing and paying VAT. Mali strengthened minority investor protections by introducing greater requirements for disclosure of related- party transactions to the board of directors and by making it DB2015 Mali possible for shareholders to inspect the documents pertaining to related-party transactions and to appoint auditors to conduct an inspection of such transactions. Gabon strengthened minority investor protections by introducing greater requirements for disclosure of related- DB2015 Gabon party transactions to the board of directors and by making it possible for shareholders to inspect the documents pertaining to related-party transactions and to appoint Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 557 DB year Economy Reform auditors to conduct an inspection of such transactions. The Gambia strengthened minority investor protections by clarifying the duties of directors and providing new venues DB2015 Gambia, The and remedies for minority shareholders seeking redress for oppressive conduct. Guinea-Bissau strengthened minority investor protections by introducing greater requirements for disclosure of related- party transactions to the board of directors and by making it DB2015 Guinea-Bissau possible for shareholders to inspect the documents pertaining to related-party transactions and to appoint auditors to conduct an inspection of such transactions. Gabon made transferring property more costly by increasing DB2015 Gabon the property registration tax rate. Malawi made starting a business easier by streamlining company name search and registration and by eliminating DB2015 Malawi the requirement for inspection of company premises before issuance of a business license. Mauritania made starting a business easier by creating a one- DB2015 Mauritania stop shop and eliminating the publication requirement and the fee to obtain a tax identification number. The Gambia made starting a business easier by eliminating DB2015 Gambia, The the requirement to pay stamp duty. Ghana made trading across borders easier by upgrading DB2015 Ghana infrastructure at the port of Tema. In Rwanda the electricity company made getting electricity DB2015 Rwanda less costly by eliminating several fees. Sierra Leone made getting electricity easier by eliminating the need for customers to submit an application letter inquiring DB2015 Sierra Leone about a new connection before submitting an application— and made the process faster by improving staffing at the utility. Senegal made dealing with construction permits less time- DB2015 Senegal consuming by reducing the time for processing building permit applications. Rwanda made dealing with construction permits easier by DB2015 Rwanda eliminating the fee for obtaining a freehold title and by streamlining the process for obtaining an occupancy permit. Seychelles made enforcing contracts easier by establishing a DB2015 Seychelles commercial court, implementing and refining its case Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 558 DB year Economy Reform management system, introducing court-annexed mediation, and addressing scheduling conflicts within the courts. South Africa made enforcing contracts easier by amending DB2015 South Africa the monetary jurisdiction of its lower courts and introducing voluntary mediation. The Seychelles made resolving insolvency easier by introducing a reorganization procedure, provisions on the DB2015 Seychelles avoidance of undervalued transactions and the possibility to request post-commencement financing during the reorganization. Uganda made resolving insolvency easier by consolidating all provisions related to corporate insolvency in one law, establishing provisions on the administration of companies DB2015 Uganda (reorganization), clarifying standards on the professional qualifications of insolvency practitioners and introducing provisions allowing the avoidance of undervalued transactions. Mozambique made resolving insolvency easier by introducing a court-supervised reorganization procedure and a DB2015 Mozambique mechanism for prepackaged reorganizations, by clarifying rules on the appointment and qualifications of insolvency administrators and by strengthening creditors’ rights. Namibia made paying taxes more complicated for companies DB2015 Namibia by introducing a new vocational education and training levy. Swaziland made paying taxes less costly for companies by DB2015 Swaziland reducing the corporate income tax rate. Tanzania made paying taxes more complicated for companies by introducing an excise tax on money transfers. On the other DB2015 Tanzania hand, it made paying taxes less costly by reducing the rate of the skill and development levy. Togo made paying taxes less costly for companies by DB2015 Togo reducing the payroll tax rate. The Seychelles made paying taxes easier for companies by reducing the business tax rate applicable to income above 1 million Seychelles rupees ($77,700) and by introducing a DB2015 Seychelles simplified new tax return allowing joint filing and payment of the business tax, VAT and corporate social responsibility tax. On the other hand, it increased employers’ pension fund contribution rate. Sierra Leone made paying taxes more complicated for DB2015 Sierra Leone companies by introducing a capital gains tax. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 559 DB year Economy Reform Senegal made paying taxes easier for companies by DB2015 Senegal abolishing the vehicle tax and making it possible to download the declaration forms for VAT online. Zambia made paying taxes easier for companies by abolishing the medical levy and by introducing an online DB2015 Zambia system for filing corporate income tax, VAT and some labor taxes. At the same time, it also increased the property transfer tax. Senegal strengthened minority investor protections by introducing greater requirements for disclosure of related- party transactions to the board of directors; by making it possible for shareholders to inspect the documents DB2015 Senegal pertaining to related-party transactions and to appoint auditors to conduct an inspection of such transactions; and by making it possible for shareholder plaintiffs to request from the other party, and from witnesses, documents relevant to the subject matter of the claim during the trial. Togo strengthened minority investor protections by introducing greater requirements for disclosure of related- party transactions to the board of directors and by making it DB2015 Togo possible for shareholders to inspect the documents pertaining to related-party transactions and to appoint auditors to conduct an inspection of such transactions. Niger strengthened minority investor protections by introducing greater requirements for disclosure of related- party transactions to the board of directors and by making it DB2015 Niger possible for shareholders to inspect the documents pertaining to related-party transactions and to appoint auditors to conduct an inspection of such transactions. Mozambique made registering property easier by DB2015 Mozambique streamlining procedures at the land registry and municipality. Togo made transferring property easier by lowering the DB2015 Togo property registration tax rate. Senegal made it easier to transfer property by replacing the DB2015 Senegal authorization from the tax authority with a notification and setting up a single step at the land registry. Sierra Leone made registering property easier by introducing DB2015 Sierra Leone a fast-track procedure. Zambia made transferring property more difficult by DB2015 Zambia increasing the property transfer tax rate. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 560 DB year Economy Reform Senegal made starting a business easier by reducing the DB2015 Senegal minimum capital requirement. São Tomé and Príncipe made starting a business easier by DB2015 São Tomé and Príncipe eliminating the minimum capital requirement for business entities with no need to obtain a commercial license. Togo made starting a business easier by enabling the one- DB2015 Togo stop shop to publish notices of incorporation and eliminating the requirement to obtain an economic operator card. Swaziland made starting a business easier by shortening the DB2015 Swaziland notice and objection period for obtaining a new trade license. Tanzania made starting a business more difficult by DB2015 Tanzania increasing registration fees. Rwanda made starting a business more difficult by requiring DB2015 Rwanda companies to buy an electronic billing machine from a certified supplier. Tanzania made trading across borders easier by upgrading DB2015 Tanzania infrastructure at the port of Dar es Salaam. Uganda made trading across borders easier by implementing DB2015 Uganda the ASYCUDA World electronic system for the submission of export and import documents. Rwanda improved access to credit by establishing clear priority rules outside bankruptcy for secured creditors and DB2015 Rwanda establishing clear grounds for relief from a stay of enforcement actions by secured creditors during reorganization procedures. Sierra Leone improved its credit information system by DB2015 Sierra Leone beginning to distribute both positive and negative data and by increasing the system’s coverage rate. Senegal improved its credit information system by introducing regulations developed by the West African DB2015 Senegal Economic and Monetary Union that govern the licensing and operation of credit bureaus. South Africa made access to credit information more difficult by introducing regulations requiring credit bureaus to remove negative credit information from their databases, such as DB2015 South Africa adverse information on consumer behavior or enforcement action accumulated on a consumer’s record before April 1, 2014. Tanzania improved access to credit information by creating DB2015 Tanzania credit bureaus. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 561 DB year Economy Reform In Zambia, the credit bureau improved access to credit DB2015 Zambia information by starting to exchange credit information with retailers and utilities. Guinea strengthened minority investor protections by introducing greater requirements for disclosure of related- party transactions to the board of directors and by making it DB2015 Guinea possible for shareholders to inspect the documents pertaining to related-party transactions and to appoint auditors to conduct an inspection of such transactions. Guinea made registering property easier by reorganizing the DB2015 Guinea records at the land registry and reducing the notary fees. Mauritius made enforcing contracts easier by introducing an DB2015 Mauritius electronic filing system for court users. Mauritius made starting a business easier by reducing trade DB2015 Mauritius license fees. Mauritius reduced the maximum duration of fixed-term DB2015 Mauritius contracts. Burundi made getting electricity easier by eliminating the electricity utility’s monopoly on the sale of materials needed DB2014 Burundi for new connections and by dropping the processing fee for new connections. Burundi made dealing with construction permits easier by DB2014 Burundi establishing a one-stop shop for obtaining building permits and utility connections. Burundi made paying taxes less costly for companies by DB2014 Burundi reducing corporate income tax rate. Burundi made transferring property easier by creating a one- DB2014 Burundi stop shop for property registration. Burundi made starting a business easier by allowing registration with the Ministry of Labor at the one-stop shop DB2014 Burundi and by speeding up the process of obtaining the registration certificate. Burundi made trading across borders easier by eliminating DB2014 Burundi the requirement for a preshipment inspection clean report of findings. Mauritius improved access to credit information by DB2014 Mauritius expanding the scope of credit information and increasing the coverage of the historical data distributed from 2 years to 3. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 562 DB year Economy Reform Mauritius made enforcing contracts easier by liberalizing the profession of court ushers, including by allowing registered DB2014 Mauritius ushers to serve as bailiffs in carrying out enforcement proceedings. Mauritius made resolving insolvency easier by introducing guidelines for out-of-court restructuring and standardizing DB2014 Mauritius the process of registration, suspension and removal of insolvency practitioners. South Sudan made paying taxes more costly for companies DB2014 South Sudan by increasing the corporate income tax rate. Guinea made transferring property easier by reducing the DB2014 Guinea property transfer tax. Guinea made starting a business easier by enabling the one- DB2014 Guinea stop shop to publish incorporation notices and by reducing the notary fees. Guinea made trading across borders easier by improving port DB2014 Guinea management systems. Tanzania improved its credit information system through new regulations that provide for the licensing of credit reference DB2014 Tanzania bureaus and outline the functions of the credit reference data bank. Rwanda strengthened its secured transactions system by providing more flexibility on the types of debts and DB2014 Rwanda obligations that can be secured through a collateral agreement. Togo made dealing with construction permits easier by DB2014 Togo improving internal operations at the City Hall of Lomé. Mozambique made dealing with construction permits easier by improving internal processes at the Department of DB2014 Mozambique Construction and Urbanization—though it also increased the fees for building permits and occupancy permits. Rwanda made dealing with construction permits easier and less costly by reducing the building permit fees, DB2014 Rwanda implementing an electronic platform for building permit applications and streamlining procedures. Togo made enforcing contracts easier by creating specialized DB2014 Togo commercial divisions within the court of first instance. Tanzania made resolving insolvency easier through new rules DB2014 Tanzania clearly specifying the professional requirements and remuneration for insolvency practitioners, promoting Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 563 DB year Economy Reform reorganization proceedings and streamlining insolvency proceedings. Rwanda made resolving insolvency easier through a new law clarifying the standards for beginning insolvency proceedings; preventing the separation of the debtor’s assets during DB2014 Rwanda reorganization proceedings; setting clear time limits for the submission of a reorganization plan; and implementing an automatic stay of creditors’ enforcement actions. Rwanda made paying taxes easier and less costly for companies by rolling out its electronic filing system to the DB2014 Rwanda majority of businesses and by reducing the property tax rate and business trading license fee. Mauritania made paying taxes more costly for companies by DB2014 Mauritania introducing a new health insurance contribution for employers that is levied on gross salaries. Togo made paying taxes more costly for companies by increasing corporate income tax rate and employers' social DB2014 Togo security contribution rate and by introducing a new tax on corporate cars. At the same time, Togo reduced the payroll tax rate. South Africa made paying taxes easier for companies by DB2014 South Africa replacing the secondary tax on companies with a dividend tax borne by shareholders. Senegal made paying taxes more costly by increasing the corporate income tax rate. At the same time, Senegal DB2014 Senegal facilitated tax payments by making tax forms available online and creating the Center for Medium Enterprises. The Seychelles made paying taxes more complicated for DB2014 Seychelles companies by introducing a value added tax. Rwanda strengthened investor protections through a new law DB2014 Rwanda allowing plaintiffs to cross-examine defendants and witnesses with prior approval of the questions by the court. Rwanda made transferring property easier by eliminating the requirement to obtain a tax clearance certificate and by DB2014 Rwanda implementing the web-based Land Administration Information System for processing land transactions. Niger made transferring property easier by reducing the DB2014 Niger registration fees. Namibia made transferring property more expensive by DB2014 Namibia increasing the transfer and stamp duties. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 564 DB year Economy Reform Uganda made transferring property easier by eliminating the DB2014 Uganda need to have instruments of land transfer physically embossed to certify payment of the stamp duty. Senegal made transferring property easier by reducing the DB2014 Senegal property transfer tax. Zambia made starting a business easier by raising the DB2014 Zambia threshold at which value added tax registration is required. Swaziland made starting a business easier by shortening the DB2014 Swaziland administrative processing times for registering a new business and obtaining a trading license. Togo made starting a business easier by reducing the time DB2014 Togo required to register at the one-stop shop and by reducing registration costs. Niger made starting a business easier by replacing the requirement for a copy of the founders’ criminal records with DB2014 Niger one for a sworn declaration at the time of company registration. Rwanda made starting a business easier by reducing the time DB2014 Rwanda required to obtain a registration certificate. Niger increased the maximum cumulative duration of fixed- DB2014 Niger term contracts. Togo made trading across borders more difficult by granting DB2014 Togo monopoly control of all port activities at the port of Lomé to a private company. Swaziland made trading across borders easier by streamlining DB2014 Swaziland the process for obtaining a certificate of origin. Mozambique made trading across borders easier by DB2014 Mozambique implementing an electronic single-window system. Mauritania made trading across borders easier by introducing DB2014 Mauritania a new riskbased inspection system with scanners. Rwanda made trading across borders easier by introducing an DB2014 Rwanda electronic single-window system at the border. Gabon made dealing with construction permits easier by reducing the time required to obtain a building permit and by DB2014 Gabon eliminating the requirement for an on-site inspection before construction starts. Gabon made paying taxes less costly for companies by DB2014 Gabon reducing the corporate income tax rate. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 565 DB year Economy Reform The Gambia made paying taxes easier for companies by DB2014 Gambia, The replacing the sales tax with a value added tax. Madagascar made paying taxes easier and less costly for companies by training taxpayers in the use of the online DB2014 Madagascar system for value added tax declarations and by reducing the corporate income tax rate. Guinea-Bissau made transferring property easier by DB2014 Guinea-Bissau increasing the number of notaries dealing with property transactions. Lesotho made transferring property easier by streamlining DB2014 Lesotho procedures and increasing administrative efficiency. Liberia made transferring property easier by digitizing the DB2014 Liberia records at the land registry. Malawi made transferring property easier by reducing the DB2014 Malawi stamp duty. Madagascar made starting a business more difficult by DB2014 Madagascar increasing the cost to register with the National Center for Statistics. Liberia made starting a business easier by eliminating the DB2014 Liberia business trade license fees. Mali made starting a business more difficult by ceasing to DB2014 Mali regularly publish the incorporation notices of new companies on the official website of the one-stop shop. Gabon made starting a business easier by replacing the DB2014 Gabon requirement for a copy of the founders’ criminal records with one for a sworn declaration. Ghana made starting a business more difficult by requiring DB2014 Ghana entrepreneurs to obtain a tax identification number prior to company incorporation. Madagascar made trading across borders easier by rolling out DB2014 Madagascar an online platform linking trade operators with government agencies involved in the trade process and customs clearance. Botswana made dealing with construction permits easier by DB2014 Botswana eliminating the requirement for an environmental impact assessment for low-risk projects. Burkina Faso made paying taxes easier for companies by DB2014 Burkina Faso abolishing the separate capital gains tax on real estate properties. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 566 DB year Economy Reform Benin made starting a business easier by creating a one-stop DB2014 Benin shop. Benin made trading across borders easier by improving port management systems, enhancing the infrastructure around DB2014 Benin the port and putting in place new rules for the transit of trucks. Cameroon made dealing with construction permits more complex by introducing notification and inspection requirements. At the same time, DB2014 Cameroon Cameroon made it easier by decentralizing the process for obtaining a building permit and by introducing strict time limits for processing the application and issuing the certificate of conformity. Côte d’Ivoire reduced the time required for obtaining a DB2014 Côte d'Ivoire building permit by streamlining procedures at the onestop shop (Service du Guichet Unique du Foncier et de l’Habitat). Côte d’Ivoire made enforcing contracts easier by creating a DB2014 Côte d'Ivoire specialized commercial court. The Democratic Republic of Congo made resolving insolvency easier by adopting the OHADA Uniform Act Organizing Collective Proceedings for Wiping Off Debts. The law allows DB2014 Congo, Dem. Rep. an insolvent debtor to file for preventive settlement, legal redress or liquidation and sets out clear rules on the steps and procedures for each of the options available. The Democratic Republic of Congo made paying taxes more DB2014 Congo, Dem. Rep. costly for companies by increasing the employers' social security contribution rate. The Republic of Congo made paying taxes easier and less DB2014 Congo, Rep. costly for companies by merging several employment taxes into a single tax and lowering the tax rate on rental value. Côte d'Ivoire made paying taxes more costly for companies by increasing the employers’contribution rate for social DB2014 Côte d'Ivoire security related to retirement, increasing the rate for the special tax on equipment and eliminating several kinds of tax relief for businesses. The Democratic Republic of Congo strengthened investor protections by adopting the OHADA Uniform Act on DB2014 Congo, Dem. Rep. Commercial Companies and Economic Interest Groups, which introduces additional approval and disclosure requirements for related-party transactions and makes it possible to sue Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 567 DB year Economy Reform directors when such transactions harm the company. Côte d’Ivoire made transferring property easier by DB2014 Côte d'Ivoire streamlining procedures and reducing the property transfer tax. Chad made transferring property easier by lowering the DB2014 Chad property transfer tax. Cape Verde made property transfers faster by digitizing its DB2014 Cabo Verde land registry. Cape Verde made starting a business easier by reducing the DB2014 Cabo Verde minimum capital requirement. The Comoros made starting a business easier by eliminating DB2014 Comoros the requirement to deposit the minimum capital in a bank before incorporation. Côte d’Ivoire made starting a business easier by creating a one-stop shop, reducing the notary fees and replacing the DB2014 Côte d'Ivoire requirement for a copy of the founders’ criminal records with one for a sworn declaration at the time of company registration. The Democratic Republic of Congo made starting a business more complicated by increasing the minimum capital requirement. At the same time, it made the process easier by DB2014 Congo, Dem. Rep. reducing the time and by eliminating the requirement to obtain a certificate confirming the location of the new company’s headquarters. The Republic of Congo made starting a business easier by DB2014 Congo, Rep. reducing the registration costs and eliminating the merchant card. The Republic of Congo made trading across borders easier by DB2014 Congo, Rep. implementing prearrival processing of ship manifests and making improvements in customs administration. Chad made trading across borders more difficult by DB2014 Chad introducing a new export and import document. The Central African Republic made trading across borders DB2014 Central African Republic easier by rehabilitating the key transit road at the border with Cameroon. The Democratic Republic of Congo strengthened its secured transactions system by adopting the OHADA (Organization DB2014 Congo, Dem. Rep. for the Harmonization of Business Law in Africa) Uniform Act on Secured Transactions. The new law broadens the range of Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 568 DB year Economy Reform assets that can be used as collateral (including future assets) and the range of obligations that can be secured, extends security interests to the proceeds of the original asset and introduces the possibility of out-of-court enforcement. Angola increased documentation requirements for cross- DB2014 Angola border trade by introducing a mandatory registration for all traders and a new license for export and import transactions. Angola made getting electricity easier by eliminating the requirement for customers applying for an electricity DB2013 Angola connection to obtain authorizations from the 2 utility companies. Benin made starting a business easier by appointing a DB2013 Benin representative of the commercial registry at the one-stop shop and reducing some fees. Benin reduced the time required to obtain a construction DB2013 Benin permit by speeding up the processing of applications. Botswana made paying taxes more costly for companies by DB2013 Botswana increasing the profit tax rate. In Botswana exporting and importing became faster thanks to the introduction of a scanner by the country’s customs DB2013 Botswana authority and an upgrade of South Africa’s customs declaration system, both at the Kopfontein–Tlokweng border post. Benin reduced the time required to trade across borders by implementing an electronic single-window system integrating DB2013 Benin customs, control agencies, port authorities and other service providers at the Cotonou port. Chad made starting a business easier by setting up a one- DB2013 Chad stop shop. The Comoros made starting a business easier and less costly by replacing the requirement for a copy of the founders’ DB2013 Comoros criminal records with one for a sworn declaration at the time of the company’s registration and by reducing the fees to incorporate a company. The Democratic Republic of Congo made starting a business DB2013 Congo, Dem. Rep. easier by appointing additional public notaries. The Republic of Congo made starting a business easier by DB2013 Congo, Rep. eliminating or reducing several administrative costs associated with incorporation. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 569 DB year Economy Reform The Central African Republic made obtaining a construction DB2013 Central African Republic permit more costly. The Republic of Congo made dealing with construction DB2013 Congo, Rep. permits less expensive by reducing the cost of registering a new building at the land registry. The Comoros made it easier to transfer property by reducing DB2013 Comoros the property transfer tax. Benin made enforcing contracts easier by introducing a new DB2013 Benin code of civil, administrative and social procedures. Cameroon made enforcing contracts easier by creating DB2013 Cameroon specialized commercial divisions within its courts of first instance. Malawi made dealing with construction permits more DB2013 Malawi expensive by increasing the cost to obtain the plan approval and to register the property. Lesotho made starting a business easier by creating a one- stop shop for company incorporation and by eliminating the DB2013 Lesotho requirements for paid-in minimum capital and for notarization of the articles of association. Madagascar made starting a business easier by allowing the DB2013 Madagascar one-stop shop to deal with the publication of the notice of incorporation. Ethiopia improved access to credit information by establishing an online platform for sharing such information DB2013 Ethiopia and by guaranteeing borrowers’ right to inspect their personal data. Lesotho strengthened investor protections by increasing the disclosure requirements for related-party transactions and DB2013 Lesotho improving the liability regime for company directors in cases of abusive related-party transactions. Liberia made enforcing contracts easier by creating a DB2013 Liberia specialized commercial court. In Liberia obtaining an electricity connection became easier DB2013 Liberia thanks to the adoption of better procurement practices by the Liberia Electricity Corporation. Mali made paying taxes less costly for companies by reducing the corporate income tax rate—though it also introduced a DB2013 Mali new tax on land. At the same time, Mali simplified the processes of paying taxes by introducing a single form for joint filing and payment of several taxes. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 570 DB year Economy Reform Malawi introduced a mandatory pension contribution for DB2013 Malawi companies. Liberia made paying taxes easier for companies by reducing DB2013 Liberia the profit tax rate and abolishing the turnover tax. DB2013 Ethiopia Ethiopia introduced a social insurance contribution. Kenya made paying taxes faster for companies by enhancing DB2013 Kenya electronic filing systems. In Gabon registering property became more difficult because DB2013 Gabon of longer administrative delays at the land registry. Trading across borders in Malawi became easier thanks to DB2013 Malawi improvements in customs clearance procedures and transport links between the port of Beira in Mozambique and Blantyre. Ghana added to the time required to import by increasing its DB2013 Ghana scanning of imports and changing its customs clearance system. Togo made starting a business easier and less costly by reducing incorporation fees, improving the work flow at the one-stop shop for company registration and replacing the DB2013 Togo requirement for a copy of the founders’ criminal records with one for a sworn declaration at the time of the company’s registration. Tanzania made starting a business easier by eliminating the DB2013 Tanzania requirement for inspections by health, town and land officers as a prerequisite for a business license. Tanzania made dealing with construction permits more DB2013 Tanzania expensive by increasing the cost to obtain a building permit. São Tomé and Príncipe made obtaining a construction permit DB2013 São Tomé and Príncipe more expensive by increasing the fees. Uganda made transferring property more difficult by introducing a requirement for property purchasers to obtain an income tax certificate before registration, resulting in delays at the Uganda Revenue Authority and the Ministry of DB2013 Uganda Finance. At the same time, Uganda made it easier by digitizing records at the title registry, increasing efficiency at the assessor’s office and making it possible for more banks to accept the stamp duty payment. Sierra Leone made registering property easier by DB2013 Sierra Leone computerizing the Ministry of Lands, Country Planning and the Environment. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 571 DB year Economy Reform Namibia made transferring property more difficult by DB2013 Namibia requiring conveyancers to obtain a building compliance certificate beforehand. Nigeria improved access to credit information by distributing DB2013 Nigeria credit information from retail companies. Sudan improved access to credit information by establishing DB2013 Sudan a private credit bureau. Seychelles improved access to credit information by adopting DB2013 Seychelles new regulations that provide for the establishment and operation of a credit registry database. Sierra Leone improved access to credit information by DB2013 Sierra Leone establishing a public credit registry at its central bank and guaranteeing borrowers’ right to inspect their personal data. Burundi reduced the time to trade across borders by enhancing its use of electronic data interchange systems, DB2013 Burundi introducing a more efficient system for monitoring goods going through transit countries and improving border coordination with neighboring transit countries. Zambia strengthened its insolvency process by introducing further qualification requirements for receivers and DB2013 Zambia liquidators and by establishing specific duties and remuneration rules for them. Uganda strengthened its insolvency process by clarifying rules on the creation of mortgages, establishing the duties of DB2013 Uganda mortgagors and mortgagees, defining priority rules, providing remedies for mortgagors and mortgagees and establishing the powers of receivers. Niger reduced the time to import by expanding and DB2013 Niger optimizing the use of an electronic data interchange system for customs clearance. South Africa reduced the time and documents required to DB2013 South Africa export and import through its ongoing customs modernization program. Tanzania made importing more difficult by introducing a DB2013 Tanzania requirement to obtain a certificate of conformity before the imported goods are shipped. Rwanda made enforcing contracts easier by implementing an DB2013 Rwanda electronic filing system for initial complaints. Togo increased the wage premium for weekly holiday work DB2013 Togo and the severance payment in cases of redundancy dismissal. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 572 DB year Economy Reform Nigeria introduced a new compulsory labor contribution paid DB2013 Nigeria by the employer. DB2013 Swaziland Swaziland introduced value added tax. Mauritius made property transfers faster by implementing an DB2013 Mauritius electronic information management system at the Registrar- General’s Department. Mauritius improved access to credit information by starting to DB2013 Mauritius collect payment information from retailers and beginning to distribute both positive and negative information. Namibia made getting electricity easier by reducing the time DB2013 Namibia required to provide estimates and external connection works and by lowering the connection costs. Rwanda made getting electricity easier by reducing the cost DB2013 Rwanda of obtaining a new connection. Guinea made starting a business easier by setting up a one- stop shop for company incorporation and by replacing the DB2013 Guinea requirement for a copy of the founders’ criminal records with one for a sworn declaration at the time of the company’s registration Guinea made obtaining a building permit less expensive by DB2013 Guinea clarifying the method for calculating the cost. Burundi made starting a business easier by eliminating the requirements to have company documents notarized, to DB2013 Burundi publish information on new companies in a journal and to register new companies with the Ministry of Trade and Industry. Guinea made getting electricity easier by simplifying the DB2013 Guinea process for connecting new customers to the distribution network. Burundi made obtaining a construction permit easier by DB2013 Burundi eliminating the requirement for a clearance from the Ministry of Health and reducing the cost of the geotechnical study. Burundi made property transfers faster by establishing a DB2013 Burundi statutory time limit for processing property transfer requests at the land registry. Burundi strengthened investor protections by introducing new requirements for the approval of transactions between DB2012 Burundi interested parties, by requiring greater corporate disclosure to the board of directors and in the annual report and by Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 573 DB year Economy Reform making it easier to sue directors in cases of prejudicial transactions between interested parties. Burundi made paying taxes easier for companies by reducing DB2012 Burundi the payment frequency for social security contributions from monthly to quarterly. Burundi made dealing with construction permits easier by DB2012 Burundi reducing the cost to obtain a geotechnical study. Access to credit in Guinea was improved through amendments to the OHADA Uniform Act on Secured Transactions that broaden the range of assets that can be DB2012 Guinea used as collateral (including future assets), extend the security interest to the proceeds of the original asset and introduce the possibility of out-of-court enforcement. Tanzania made trading across borders faster by implementing DB2012 Tanzania the Pre-Arrival Declaration (PAD) system and electronic submission of customs declaration. Senegal made trading across borders less costly by opening DB2012 Senegal the market for transport, which increased competition. São Tomé and Príncipe made trading across borders faster by DB2012 São Tomé and Príncipe adopting legislative, administrative and technological improvements. Sierra Leone made trading across borders faster by DB2012 Sierra Leone implementing the Automated System for Customs Data (ASYCUDA). The Seychelles made trading across borders faster by DB2012 Seychelles introducing electronic submission of customs documents. DB2012 Togo Togo reduced its corporate income tax rate. The Seychelles made paying taxes less costly for firms by DB2012 Seychelles eliminating the social security tax. Rwanda reduced the frequency of value added tax filings by DB2012 Rwanda companies from monthly to quarterly. In Rwanda the private credit bureau started to collect and distribute information from utility companies and also started DB2012 Rwanda to distribute more than 2 years of historical information, improving the credit information system. Access to credit in Niger was improved through amendments to the OHADA Uniform Act on Secured Transactions that DB2012 Niger broaden the range of assets that can be used as collateral (including future assets), extend the security interest to the Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 574 DB year Economy Reform proceeds of the original asset and introduce the possibility of out-of-court enforcement. Access to credit in Senegal was improved through amendments to the OHADA Uniform Act on Secured Transactions that broaden the range of assets that can be DB2012 Senegal used as collateral (including future assets), extend the security interest to the proceeds of the original asset and introduce the possibility of out-of-court enforcement. Sierra Leone improved its credit information system by DB2012 Sierra Leone enacting a new law providing for the creation of a public credit registry. Access to credit in Togo was improved through amendments to the OHADA Uniform Act on Secured Transactions that broaden the range of assets that can be used as collateral DB2012 Togo (including future assets), extend the security interest to the proceeds of the original asset and introduce the possibility of out-of-court enforcement. South Africa introduced a new reorganization process to DB2012 South Africa facilitate the rehabilitation of financially distressed companies. Sierra Leone established a fast-track commercial court in an DB2012 Sierra Leone effort to expedite commercial cases, including insolvency proceedings. Namibia adopted a new company law that established clear DB2012 Namibia procedures for liquidation. Mozambique made getting electricity more difficult by requiring authorization of a connection project by the DB2012 Mozambique Ministry of Energy and by adding an inspection of the completed external works. Senegal made enforcing contracts easier by launching DB2012 Senegal specialized commercial chambers in the court. The Seychelles expanded the jurisdiction of the lower court, DB2012 Seychelles increasing the time required to enforce contracts. Sierra Leone made enforcing contracts easier by launching a DB2012 Sierra Leone fast-track commercial court. Burundi amended its commercial code to establish DB2012 Burundi foreclosure procedures. Rwanda made transferring property more expensive by DB2012 Rwanda enforcing the checking of the capital gains tax. DB2012 Namibia Namibia made transferring property more expensive for Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 575 DB year Economy Reform companies. South Africa made transferring property less costly and more DB2012 South Africa efficient by reducing the transfer duty and introducing electronic filing. São Tomé and Príncipe made registering property less costly DB2012 São Tomé and Príncipe by lowering property transfer taxes. Swaziland made transferring property quicker by streamlining DB2012 Swaziland the process at the land registry. Uganda increased the efficiency of property transfers by DB2012 Uganda establishing performance standards and recruiting more officials at the land office. Zambia made registering property more costly by increasing DB2012 Zambia the property transfer tax rate. São Tomé and Príncipe made dealing with construction DB2012 São Tomé and Príncipe permits easier by reducing the time required to process building permit applications. Senegal made obtaining a building permit more expensive by DB2012 Senegal increasing the cost. Mauritania made dealing with construction permits easier by DB2012 Mauritania opening a one-stop shop. Uganda introduced changes that added time to the process of obtaining a business license, slowing business start-up. But DB2012 Uganda it simplified registration for a tax identification number and for value added tax by introducing an online system. South Africa made starting a business easier by implementing DB2012 South Africa its new company law, which simplified the incorporation documents. São Tomé and Príncipe made starting a business easier by establishing a one-stop shop, eliminating the requirement for DB2012 São Tomé and Príncipe an operating license for general commercial companies and simplifying publication requirements. Senegal made starting a business easier by replacing the requirement for a copy of the founders’ criminal records with DB2012 Senegal one for a sworn declaration at the time of the company’s registration. Rwanda made starting a business easier by reducing the DB2012 Rwanda business registration fees. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 576 DB year Economy Reform The Gambia made trading across borders faster by DB2012 Gambia, The implementing the Automated System for Customs Data (ASYCUDA). Liberia made trading across borders faster by implementing DB2012 Liberia online submission of customs forms and enhancing risk- based inspections. The Gambia reduced the minimum turnover tax and DB2012 Gambia, The corporate income tax rates. Lesotho made enforcing contracts easier by launching a DB2012 Lesotho specialized commercial court. Kenya introduced a case management system that will help DB2012 Kenya increase the efficiency and cost-effectiveness of commercial dispute resolution. Malawi adopted new rules providing clear procedural DB2012 Malawi requirements and time frames for winding up a company. The Gambia made getting electricity faster by allowing DB2012 Gambia, The customers to choose private contractors to carry out the external connection works. In Ethiopia delays in providing new connections made getting DB2012 Ethiopia electricity more difficult. Access to credit in Gabon was improved through amendments to the OHADA Uniform Act on Secured Transactions that broaden the range of assets that can be DB2012 Gabon used as collateral (including future assets), extend the security interest to the proceeds of the original asset and introduce the possibility of out-of-court enforcement. Access to credit in Guinea-Bissau was improved through amendments to the OHADA Uniform Act on Secured Transactions that broaden the range of assets that can be DB2012 Guinea-Bissau used as collateral (including future assets), extend the security interest to the proceeds of the original asset and introduce the possibility of out-of-court enforcement. Access to credit in Mali was improved through amendments to the OHADA Uniform Act on Secured Transactions that broaden the range of assets that can be used as collateral DB2012 Mali (including future assets), extend the security interest to the proceeds of the original asset and introduce the possibility of out-of-court enforcement. Liberia strengthened its legal framework for secured DB2012 Liberia transactions by adopting a new commercial code that Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 577 DB year Economy Reform broadens the range of assets that can be used as collateral (including future assets) and extends the security interest to the proceeds of the original asset. Madagascar improved its credit information system by eliminating the minimum threshold for loans included in the DB2012 Madagascar database and making it mandatory for banks to share credit information with the credit bureau. Malawi improved its credit information system by passing a DB2012 Malawi new law allowing the creation of a private credit bureau. The Democratic Republic of Congo reduced the DB2012 Congo, Dem. Rep. administrative costs of obtaining a construction permit. Malawi made property registration slower by no longer DB2012 Malawi sustaining last year’s time improvement in Compliance Certificate processing times at the Ministry of Lands. Malawi decreased the severance pay applicable in case of DB2012 Malawi redundancy dismissals of workers with 10 years of service. Cape Verde introduced qualification requirements for DB2012 Cabo Verde insolvency administrators and a shorter time frame for liquidation proceedings. Côte d’Ivoire eliminated a tax on firms, the contribution for DB2012 Côte d'Ivoire national reconstruction (contribution pour la reconstruction nationale). The Democratic Republic of Congo made paying taxes easier DB2012 Congo, Dem. Rep. for firms by replacing the sales tax with a value added tax. Burkina Faso made dealing with construction permits less DB2012 Burkina Faso costly by reducing the fees to obtain a fire safety study. The Republic of Congo made registering property more DB2012 Congo, Rep. expensive by reversing a previous law that reduced the registration fee. Cape Verde made registering property faster by DB2012 Cabo Verde implementing time limits for the notaries and the land registry. The Central African Republic halved the cost of registering DB2012 Central African Republic property. DB2012 Ghana Ghana increased the cost to start a business by 70%. Guinea-Bissau made starting a business easier by establishing DB2012 Guinea-Bissau a one-stop shop, eliminating the requirement for an operating license and simplifying the method for providing Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 578 DB year Economy Reform criminal records and publishing the registration notice. Madagascar eased the process of starting a business by eliminating the minimum capital requirement, but also made DB2012 Madagascar it more difficult by introducing the requirement of obtaining a tax identification number. Liberia made starting a business easier by introducing a one- DB2012 Liberia stop shop. Mali made starting a business easier by adding to the services DB2012 Mali provided by the one-stop shop. Access to credit in Côte d’Ivoire was improved through amendments to the OHADA Uniform Act on Secured Transactions that broaden the range of assets that can be DB2012 Côte d'Ivoire used as collateral (including future assets), extend the security interest to the proceeds of the original asset and introduce the possibility of out-of-court enforcement. Access to credit in the Republic of Congo was improved through amendments to the OHADA Uniform Act on Secured Transactions that broaden the range of assets that can be DB2012 Congo, Rep. used as collateral (including future assets), extend the security interest to the proceeds of the original asset and introduce the possibility of out-of-court enforcement. Access to credit in Comoros was improved through amendments to the OHADA Uniform Act on Secured Transactions that broaden the range of assets that can be DB2012 Comoros used as collateral (including future assets), extend the security interest to the proceeds of the original asset and introduce the possibility of out-of-court enforcement. Cape Verde improved its credit information system by DB2012 Cabo Verde introducing a new online platform and by starting to provide 5 years of historical data. Access to credit in Cameroon was improved through amendments to the OHADA Uniform Act on Secured Transactions that broaden the range of assets that can be DB2012 Cameroon used as collateral (including future assets), extend the security interest to the proceeds of the original asset and introduce the possibility of out-of-court enforcement. Access to credit in Chad was improved through amendments to the OHADA Uniform Act on Secured Transactions that DB2012 Chad broaden the range of assets that can be used as collateral (including future assets), extend the security interest to the Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 579 DB year Economy Reform proceeds of the original asset and introduce the possibility of out-of-court enforcement. Access to credit in the Central African Republic was improved through amendments to the OHADA Uniform Act on Secured Transactions that broaden the range of assets that can be DB2012 Central African Republic used as collateral (including future assets), extend the security interest to the proceeds of the original asset and introduce the possibility of out-of-court enforcement. Access to credit in Equatorial Guinea was improved through amendments to the OHADA Uniform Act on Secured Transactions that broaden the range of assets that can be DB2012 Equatorial Guinea used as collateral (including future assets), extend the security interest to the proceeds of the original asset and introduce the possibility of out-of-court enforcement. Côte d’Ivoire made starting a business easier by reorganizing DB2012 Côte d'Ivoire the court clerk’s office where entrepreneurs file their company documents. The Democratic Republic of Congo made business start-up DB2012 Congo, Dem. Rep. faster by reducing the time required to complete company registration and obtain a national identification number. Comoros made the process of starting a business more DB2012 Comoros difficult by increasing the minimum capital requirement. The Central African Republic made starting a business easier by reducing business registration fees and by replacing the DB2012 Central African Republic requirement for a copy of the founders’ criminal records with one for a sworn declaration at the time of the company’s registration. Chad made starting a business easier by eliminating the requirement for a medical certificate and by replacing the DB2012 Chad requirement for a copy of the founders’ criminal records with one for a sworn declaration at the time of the company’s registration. Cameroon made starting a business easier by replacing the requirement for a copy of the founders’ criminal records with DB2012 Cameroon one for a sworn declaration at the time of the company’s registration, and by reducing publication fees. Access to credit in Benin was improved through amendments to the OHADA (Organization for the Harmonization of DB2012 Benin Business Law in Africa) Uniform Act on Secured Transactions that broaden the range of assets that can be used as collateral (including future assets), extend the security interest Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 580 DB year Economy Reform to the proceeds of the original asset and introduce the possibility of out-of-court enforcement. Access to credit in Burkina Faso was improved through amendments to the OHADA Uniform Act on Secured Transactions that broaden the range of assets that can be DB2012 Burkina Faso used as collateral (including future assets), extend the security interest to the proceeds of the original asset and introduce the possibility of out-of-court enforcement. Angola made transferring property less costly by reducing DB2012 Angola transfer taxes. Angola strengthened its credit information system by DB2012 Angola adopting new rules for credit bureaus and guaranteeing the right of borrowers to inspect their data. Burkina Faso made starting a business easier by replacing the requirement for a copy of the founders’ criminal records with DB2012 Burkina Faso one for a sworn declaration at the time of the company’s registration. Benin made starting a business easier by replacing the DB2012 Benin requirement for a copy of the founders’ criminal records with one for a sworn declaration at the time of the company’s Angola reduced the time for trading across borders by DB2011 Angola making investments in port infrastructure and administration. Burkina Faso reduced the statutory tax rate and the number DB2011 Burkina Faso of taxes for business and introduced simpler, uniform compliance procedures. Burkina Faso made dealing with construction permits easier DB2011 Burkina Faso by cutting the cost of the soil survey in half and the time to process a building permit application by a third. Benin created a new municipal commission to streamline DB2011 Benin construction permitting and set up an ad hoc commission to deal with the backlog in permit applications. Cape Verde made business start-up easier by eliminating the need for a municipal inspection before a business begins DB2011 Cabo Verde operations and computerizing the system for delivering the municipal license. Cameroon made starting a business easier by establishing a DB2011 Cameroon new one-stop shop and abolishing the requirement for verifying business premises and its corresponding fees. The Democratic Republic of Congo eased business start-up DB2011 Congo, Dem. Rep. by eliminating procedures, including the company seal. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 581 DB year Economy Reform Burkina Faso made enforcing contracts easier by setting up a DB2011 Burkina Faso specialized commercial court and abolishing the fee to register judicial decisions. Burkina Faso reduced documentation requirements for DB2011 Burkina Faso importers and exporters, making it easier to trade. The Republic of Congo reduced its corporate income tax rate DB2011 Congo, Rep. from 38% to 36% in 2010. Côte d’Ivoire made paying taxes less costly for companies by DB2011 Côte d'Ivoire reducing the corporate income tax rate. Chad increased taxes on business through changes to its DB2011 Chad social security contribution rates. DB2011 Cabo Verde Cape Verde abolished the stamp duties on sales and checks. Cape Verde eased property registration by switching from DB2011 Cabo Verde fees based on a percentage of the property value to lower fixed rates. The Democratic Republic of Congo reduced by half the DB2011 Congo, Dem. Rep. property transfer tax to 3% of the property value. Côte d’Ivoire eased construction permitting by eliminating DB2011 Côte d'Ivoire the need to obtain a preliminary approval. Dealing with construction permits became easier in the Democratic Republic of Congo thanks to a reduction in the DB2011 Congo, Dem. Rep. cost of a building permit from 1% of the estimated construction cost to 0.6% and a time limit for issuing building permits. Kenya eased business start-up by reducing the time it takes to get the memorandum and articles of association stamped, DB2011 Kenya merging the tax and value added tax registration procedures and digitizing records at the registrar. Malawi eased property transfers by cutting the wait for DB2011 Malawi consents and registration of legal instruments by half. Mali eased property transfers by reducing the property DB2011 Mali transfer tax for firms from 15% of the property value to 7%. Mali eased construction permitting by implementing a DB2011 Mali simplified environmental impact assessment for noncomplex commercial buildings. DB2011 Madagascar Madagascar continued to reduce corporate tax rates. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 582 DB year Economy Reform Kenya increased the administrative burden of paying taxes by DB2011 Kenya requiring quarterly filing of payroll taxes. Mozambique eased business start-up by introducing a DB2011 Mozambique simplified licensing process. São Tomé and Principe made starting a business more DB2011 São Tomé and Príncipe difficult by introducing a minimum capital requirement for limited liability companies. Uganda made it more difficult to start a business by DB2011 Uganda increasing the trade licensing fees. Zambia eased business start-up by eliminating the minimum DB2011 Zambia capital requirement. Zimbabwe eased business start-up by reducing registration DB2011 Zimbabwe fees and speeding up the name search process and company and tax registration. Ghana strengthened access to credit by establishing a centralized collateral registry and by granting an operating DB2011 Ghana license to a private credit bureau that began operations in April of 2010. Guinea-Bissau established a specialized commercial court, DB2011 Guinea-Bissau speeding up the enforcement of contracts. Malawi simplified the enforcement of contracts by raising the DB2011 Malawi ceiling for commercial claims that can be brought to the magistrates court. Madagascar improved communication and coordination between customs and the terminal port operators through its DB2011 Madagascar single-window system (GASYNET), reducing both the time and the cost to export and import. Mali eliminated redundant inspections of imported goods, DB2011 Mali reducing the time for trading across borders. Ethiopia made trading easier by addressing internal DB2011 Ethiopia bureaucratic inefficiencies. Kenya speeded up trade by implementing an electronic cargo tracking system and linking this system to the Kenya Revenue DB2011 Kenya Authority’s electronic data interchange system for customs clearance. Zimbabwe reduced the severance payment obligation DB2011 Zimbabwe applicable in case of redundancy dismissals. Rwanda made dealing with construction permits easier by DB2011 Rwanda passing new building regulations at the end of April 2010 and Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 583 DB year Economy Reform implementing new time limits for the issuance of various permits. Sierra Leone made dealing with construction permits easier DB2011 Sierra Leone by streamlining the issuance of location clearances and building permits. Uganda enhanced access to credit by establishing a new DB2011 Uganda private credit bureau. Rwanda enhanced access to credit by allowing borrowers the right to inspect their own credit report and mandating that DB2011 Rwanda loans of all sizes be reported to the central bank’s public credit registry. Swaziland strengthened investor protections by requiring greater corporate disclosure, higher standards of accountability for company directors and greater access to DB2011 Swaziland corporate information for minority investors. Swaziland reduced the time to import by implementing an electronic data interchange system for customs at its border posts. Zimbabwe reduced the corporate income tax rate from 30% to 25%, lowered the capital gains tax from 20% to 5% and DB2011 Zimbabwe simplified the payment of corporate income tax by allowing quarterly payment through commercial banks. DB2011 Niger Niger reduced its corporate income tax rate. Sierra Leone replaced sales and service taxes with a goods DB2011 Sierra Leone and service tax. The Seychelles removed the tax-free threshold limit and DB2011 Seychelles lowered corporate income tax rates. São Tomé and Principe reduced the corporate income tax DB2011 São Tomé and Príncipe rate to a standard 25%. Uganda continues to improve the efficiency of its court DB2011 Uganda system, greatly reducing the time to file and serve a claim. Zambia improved contract enforcement by introducing an electronic case management system in the courts that DB2011 Zambia provides electronic referencing of cases, a database of laws, real-time court reporting and public access to court records. Sierra Leone lifted a moratorium on sales of privately owned DB2011 Sierra Leone properties. Zambia eased trade by implementing a one-stop border post DB2011 Zambia with Zimbabwe, launching web-based submission of customs Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 584 DB year Economy Reform declarations and introducing scanning machines at border posts. Rwanda reduced the number of trade documents required and enhanced its joint border management procedures with DB2011 Rwanda Uganda and other neighbors, leading to an improvement in the trade logistics environment. Swaziland reduced the import time of trading across borders DB2011 Swaziland by implementing an electronic data interchange system for customs at its border posts. DB2011 Guinea Guinea increased the cost of obtaining a building permit. DB2011 Mauritius Mauritius introduced a new corporate social responsibility tax. Mauritius speeded up the resolution of commercial disputes DB2011 Mauritius by recruiting more judges and adding more courtrooms. Burundi made paying taxes simpler by replacing the DB2011 Burundi transactions tax with a value added tax. Note: For information on reforms in earlier years (back to DB2005), see the Doing Business reports for these years, available at http://www.doingbusiness.org. Source: Doing Business database. Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 585 DISTANCE TO FRONTIER AND EASE OF DOING BUSINESS RANKING Doing Business presents results for two aggregate even though it is no longer at the frontier in a measures: the distance to frontier score and the ease of subsequent year. doing business ranking, which is based on the distance For scores such as those on the strength of legal rights to frontier score. The ease of doing business ranking index or the quality of land administration index, the compares economies with one another; the distance to frontier is set at the highest possible value. For the total frontier score benchmarks economies with respect to tax rate, consistent with the use of a threshold in regulatory best practice, showing the absolute distance calculating the rankings on this indicator, the frontier is to the best performance on each Doing Business defined as the total tax rate at the 15th percentile of the indicator. When compared across years, the distance to overall distribution for all years included in the analysis frontier score shows how much the regulatory up to and including Doing Business 2015. For the time to environment for local entrepreneurs in an economy has pay taxes the frontier is defined as the lowest time changed over time in absolute terms, while the ease of recorded among all economies that levy the three major doing business ranking can show only how much the taxes: profit tax, labor taxes and mandatory regulatory environment has changed relative to that in contributions, and value added tax (VAT) or sales tax. For other economies. the different times to trade across borders, the frontier is defined as 1 hour even though in many economies the Distance to Frontier time is less than that. The distance to frontier score captures the gap between In the same formulation, to mitigate the effects of an economy’s performance and a measure of best extreme outliers in the distributions of the rescaled data practice across the entire sample of 36 indicators for 10 for most component indicators (very few economies Doing Business topics (the labor market regulation need 700 days to complete the procedures to start a indicators are excluded). For starting a business, for business, but many need 9 days), the worst performance example, the former Yugoslav Republic of Macedonia is calculated after the removal of outliers. The definition and New Zealand have the smallest number of of outliers is based on the distribution for each procedures required (1), and New Zealand the shortest component indicator. To simplify the process two rules time to fulfill them (0.5 days). Slovenia has the lowest were defined: the 95th percentile is used for the cost (0.0), and Australia, Colombia and 103 other indicators with the most dispersed distributions economies have no paid-in minimum capital (including minimum capital, number of payments to pay requirement (table 14.1 in the Doing Business 2017 taxes, and the time and cost indicators), and the 99th report). percentile is used for number of procedures. No outlier is Calculation of the distance to frontier score removed for component indicators bound by definition Calculating the distance to frontier score for each or construction, including legal index scores (such as the depth of credit information index, extent of conflict of economy involves two main steps. In the first step interest regulation index and strength of insolvency individual component indicators are normalized to a common unit where each of the 36 component framework index) and the recovery rate (figure 14.1). indicators y (except for the total tax rate) is rescaled In the second step for calculating the distance to frontier using the linear transformation (worst − y)/(worst − score, the scores obtained for individual indicators for frontier). In this formulation the frontier represents the each economy are aggregated through simple averaging best performance on the indicator across all economies into one distance to frontier score, first for each topic since 2005 or the third year in which data for the and then across all 10 topics: starting a business, dealing indicator were collected. Both the best performance and with construction permits, getting electricity, registering the worst performance are established every five years property, getting credit, protecting minority investors, based on the Doing Business data for the year in which paying taxes, trading across borders, enforcing contracts they are established, and remain at that level for the five and resolving insolvency. More complex aggregation years regardless of any changes in data in interim years. methods—such as principal components and Thus an economy may set the frontier for an indicator unobserved components—yield a ranking nearly Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 586 identical to the simple average used by Doing Business3. than it would have had before (line D is bigger than line Thus Doing Business uses the simplest method: C in figure 14.2 of the Doing Business 2017 report). weighting all topics equally and, within each topic, giving The nonlinear transformation is not based on any equal weight to each of the topic components 4. economic theory of an “optimal tax rate” that minimizes An economy’s distance to frontier score is indicated on a distortions or maximizes efficiency in an economy’s scale from 0 to 100, where 0 represents the worst overall tax system. Instead, it is mainly empirical in performance and 100 the frontier. All distance to frontier nature. The nonlinear transformation along with the calculations are based on a maximum of five decimals. threshold reduces the bias in the indicator toward However, indicator ranking calculations and the ease of economies that do not need to levy significant taxes on doing business ranking calculations are based on two companies like the Doing Business standardized case decimals. study company because they raise public revenue in other ways—for example, through taxes on foreign The difference between an economy’s distance to companies, through taxes on sectors other than frontier score in any previous year and its score in 2015 manufacturing or from natural resources (all of which are illustrates the extent to which the economy has closed outside the scope of the methodology). In addition, it the gap to the regulatory frontier over time. And in any acknowledges the need of economies to collect taxes given year the score measures how far an economy is from firms. from the best performance at that time. Calculation of scores for economies with 2 cities Treatment of the total tax rate covered The total tax rate component of the paying taxes For each of the 11 economies in which Doing Business indicator set enters the distance to frontier calculation in collects data for the second largest business city as well a different way than any other indicator. The distance to as the largest one, the distance to frontier score is frontier score obtained for the total tax rate is calculated as the population-weighted average of the transformed in a nonlinear fashion before it enters the distance to frontier scores for these two cities (table distance to frontier score for paying taxes. As a result of 13.1). This is done for the aggregate score, the scores for the nonlinear transformation, an increase in the total tax each topic and the scores for all the component rate has a smaller impact on the distance to frontier indicators for each topic. score for the total tax rate—and therefore on the distance to frontier score for paying taxes—for economies with a below-average total tax rate than it would have had before this approach was adopted in Doing Business 2015 (line B is smaller than line A in figure 14.2 of the Doing Business 2017 report). And for economies with an extreme total tax rate (a rate that is very high relative to the average), an increase has a greater impact on both these distance to frontier scores 3 See Djankov, Manraj and others (2005). Principal components and unobserved components methods yield a ranking nearly identical to that from the simple average method because both these methods assign roughly equal weights to the topics, since the pairwise correlations among indicators do not differ much. An alternative to the simple average method is to give different weights to the topics, depending on which are considered of more or less importance in the context of a specific economy. 4 For getting credit, indicators are weighted proportionally, according to their contribution to the total score, with a weight of 60% assigned to the strength of legal rights index and 40% to the depth of credit information index. Indicators for all other topics are assigned equal weights Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 587 Table 13.1 Weights used in calculating the distance to implemented regulatory reforms making it easier to do frontier scores for economies with 2 cities covered business in 3 or more of the 10 topics included in this year’s aggregate distance to frontier score. Changes Economy City Weight (%) making it more difficult to do business are subtracted Dhaka 78 Bangladesh from the total number of those making it easier to do Chittagong 22 São Paulo 61 business. Twenty-four economies meet this criterion: Brazil Armenia; Azerbaijan; Benin; Costa Rica; Côte d’Ivoire; Rio de Janeiro 39 Shanghai 55 Cyprus; Hong Kong SAR, China; Indonesia; Jamaica; China Beijing 45 Kazakhstan; Kenya; Lithuania; Madagascar; Mauritania; Mumbai 47 Morocco; Romania; the Russian Federation; Rwanda; India Delhi 53 Senegal; Togo; Uganda; the United Arab Emirates; Jakarta 78 Uzbekistan; and Vietnam. Second, Doing Business sorts Indonesia Surabaya 22 these economies on the increase in their distance to Tokyo 65 Japan frontier score from the previous year using comparable Osaka 35 data. Mexico City 83 Mexico Monterrey 17 Selecting the economies that implemented regulatory Lagos 77 reforms in at least three topics and had the biggest Nigeria Kano 23 improvements in their distance to frontier scores is Karachi 65 intended to highlight economies with ongoing, broad- Pakistan Lahore 35 based reform programs. The improvement in the Moscow 70 Russian Federation distance to frontier score is used to identify the top St. Petersburg 30 New York 60 improvers because this allows a focus on the absolute United States improvement—in contrast with the relative improvement Los Angeles 40 Source: United Nations, Department of Economic and Social shown by a change in rankings—that economies have Affairs, Population Division, World Urbanization Prospects, made in their regulatory environment for business. 2014 Revision. http://esa.un.org/unpd/wup/CD- ROM/Default.aspx. Ease of Doing Business ranking Economies that improved the most across 3 or more The ease of doing business ranking ranges from 1 to 190. Doing Business topics in 2014/15 The ranking of economies is determined by sorting the Doing Business 2017 uses a simple method to calculate aggregate distance to frontier scores, rounded to 2 decimals. which economies improved the ease of doing business the most. First, it selects the economies that in 2014/15 Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 588 RESOURCES ON THE DOING BUSINESS WEBSITE Current features Law library News on the Doing Business project Online collection of business laws and regulations http://www.doingbusiness.org relating to business http://www.doingbusiness.org/law-library Rankings How economies rank—from 1 to 190 Contributors http://www.doingbusiness.org/rankings More than 12,500 specialists in 190 economies who participate in Doing Business Data http://www.doingbusiness.org/contributors/doing- All the data for 190 economies—topic rankings, business indicator values, lists of regulatory procedures and details underlying indicators Entrepreneurship data http://www.doingbusiness.org/data Data on business density (number of newly registered companies per 1,000 working-age Reports people) for 136 economies Access to Doing Business reports as well as http://www.doingbusiness.org/data/exploretopics/ent subnational and regional reports, case studies and repreneurship customized economy and regional profiles http://www.doingbusiness.org/reports Distance to frontier Data benchmarking 190 economies to the frontier Methodology in regulatory practice and a distance to frontier The methodologies and research papers underlying calculator Doing Business http://www.doingbusiness.org/data/distance-to- http://www.doingbusiness.org/methodology frontier Research Information on good practices Abstracts of papers on Doing Business topics and Showing where the many good practices identified related policy issues by Doing Business have been adopted http://www.doingbusiness.org/research http://www.doingbusiness.org/data/good-practice Doing Business reforms Short summaries of DB2017 business regulation reforms and lists of reforms since DB2008 http://www.doingbusiness.org/reforms Historical data Customized data sets since DB2004 http://www.doingbusiness.org/custom-query Doing Business 2017 SUB-SAHARAN AFRICA (SSA) 589