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ENA Sénégal — Section Trésor (Concours d’Entrée)

Practice Questions40 questions

Exam Review

Key Facts: ENA Section Impôts et Domaines Exam

French

Official assessment language for these section routes

ENA 2026 programme; French-route documentation

4 hours

Duration of each written paper

ENA 2026 examination programme

Study selected Senegalese taxation, registration, land-rights and procedural topics in English. The bank provides partial subject review; it does not cover the full general-culture, elective, synthesis, interview or psychotechnical requirements of every ENA route.

Sample ENA Section Impôts et Domaines Practice Questions

Try these sample questions to review concepts for the ENA Section Impôts et Domaines exam. Each question includes a detailed explanation. Start the interactive quiz above for the full 40+ question experience with AI tutoring.

1What is Senegal's standard corporate income tax (Impôt sur les Sociétés, IS) rate on taxable profit?

A.25%

B.30%

C.18%

D.35%

Explanation: The standard IS rate is 30% under Article 36 of the CGI. Apply it to taxable profit after fiscal adjustments, rather than to turnover.

2Which base is used for the 0.5% Impôt Minimum Forfaitaire sur les sociétés (IMF), before applying its ceiling?

A.Current-year accounting profit

B.Gross wages including benefits

C.Prior-year turnover excluding taxes

D.Prior-year turnover including VAT

Explanation: Article 40 of the CGI uses turnover excluding taxes realized in the preceding year. The IMF is a minimum corporate tax mechanism, so its base differs from the taxable profit used for ordinary IS.

3For an ordinary operating tax loss, excluding depreciation recorded in a loss period, how far does Senegal's CGI generally permit carryforward?

A.Through the fifth following financial year

B.Through the tenth following financial year

C.Indefinitely for all loss components

D.Through the third following financial year

Explanation: Article 16 permits an ordinary deficit to be used through the third financial year following the loss year. Depreciation recorded in a loss period has a separate treatment and must not be confused with this limit.

4An employer has 100,000,000 FCFA of remuneration included in the CFCE base, with no exemption. What contribution results from the general 3% rate?

A.3,000,000 FCFA

B.6,000,000 FCFA

C.300,000 FCFA

D.5,000,000 FCFA

Explanation: CFCE is 100,000,000 × 3% = 3,000,000 FCFA. Article 267 sets a general 3% rate without distinguishing a separate rate based on the employee's nationality.

5A company has accounting profit before IS of 60,000,000 FCFA. Its fiscal reconciliation requires adding back 5,000,000 FCFA of non-deductible charges and deducting 15,000,000 FCFA of exempt income. With no other adjustments or tax credits, what IS results at 30%?

A.18,000,000 FCFA

B.15,000,000 FCFA

C.19,500,000 FCFA

D.12,000,000 FCFA

Explanation: Taxable profit is 60,000,000 + 5,000,000 − 15,000,000 = 50,000,000 FCFA. Applying 30% gives 15,000,000 FCFA; the exemptions and add-backs are expressly stipulated for this exercise.

6A resident individual consultant, not effectively taxed under a real-profit regime, invoices a Senegal-established business 8,000,000 FCFA excluding taxes for a qualifying service. No exception applies. At the Article 200 withholding rate of 5%, how much is withheld?

A.800,000 FCFA

B.240,000 FCFA

C.400,000 FCFA

D.1,600,000 FCFA

Explanation: The withholding is 8,000,000 × 5% = 400,000 FCFA. The provider's tax regime and the nature of the payment matter; absence of a NINEA or VAT registration alone does not define the withholding obligation.

7Which marginal rate applies to the portion of annual taxable income above 50,000,000 FCFA under the general progressive IR schedule published by the DGID?

A.37%

B.40%

C.45%

D.43%

Explanation: The highest bracket in Article 173 is 43% above 50,000,000 FCFA. The 40% band applies from 13,500,001 through 50,000,000 FCFA, so it is not the top marginal rate.

8For a resident taxpayer, what is the maximum number of parts used for Senegal's reduction of IR for family responsibilities?

A.5 parts

B.4 parts

C.6 parts

D.1.5 parts

Explanation: Article 174 caps the number at five parts. The parts determine a reduction of tax subject to statutory limits; they should not be treated as an instruction to divide taxable income by five before applying the schedule.

9A company has turnover of 200,000,000 FCFA and makes a 1,500,000 FCFA donation to an eligible public-interest organization designated by ministerial order. Under the general 0.5%-of-turnover deduction limit, what amount must be added back?

A.1,500,000 FCFA

B.500,000 FCFA

C.1,000,000 FCFA

D.0 FCFA

Explanation: The deductible ceiling is 200,000,000 × 0.5% = 1,000,000 FCFA. The excess 1,500,000 − 1,000,000 = 500,000 FCFA is added back, even though the recipient meets the eligibility conditions.

10A company subject to both ordinary IS and IMF, without exemption, has relevant prior-year turnover of 5,000,000,000 FCFA and taxable profit of 10,000,000 FCFA. IS is 30%; IMF is 0.5% of turnover capped at 5,000,000 FCFA. What annual corporate tax liability results before credits or instalments?

A.3,000,000 FCFA

B.8,000,000 FCFA

C.5,000,000 FCFA

D.25,000,000 FCFA

Explanation: IS is 10,000,000 × 30% = 3,000,000 FCFA. Uncapped IMF is 25,000,000 FCFA, reduced to the 5,000,000 FCFA ceiling; the higher minimum applies instead of adding IMF to IS.

About the ENA Section Impôts et Domaines Exam

Independent practice by OpenExamPrep for tax and land-law topics of ENA Sénégal's Section Impôts et Domaines, chiefly the professional section papers. This is an English-language MCQ study adaptation of a French assessment, not an official translation, format simulation or substitute for French writing and oral practice.

Exam sponsor: École nationale d'Administration (ENA), Sénégal. The requirements and fees below concern the certification or admission exam, separate from our free practice resources.

Assessment

2026 direct A: psychotechnical preselection; general culture and an elective in public law, political economy or public management; synthesis and interview. Professional A: general culture, elective and section paper; section synthesis and interview. Direct B: preselection; text summary and general-culture dissertation; interview. Professional B: general culture, law/economics and section paper; interview. All written papers last 4 hours. No separate entrance portfolio, internship or practical performance test is specified in the 2026 programme; written synthesis is required where listed.

Time Limit

4 hours per written paper; direct-entry preselection at most 2 hours; oral 30 minutes preparation + 10 minutes presentation + 15 minutes questions

Passing Score

Quota-based competition; published decree Article 38: at least 10/20 for admissibility and admission, with marks of 8/20 or below eliminatory

Exam / Certification Fees

Direct A: 10,800 FCFA; direct B: 5,500 FCFA; professional A: 16,200 FCFA; professional B: 10,800 FCFA

Exam sponsor website

Fees, eligibility, and exam policies can change. Confirm them with the exam sponsor before applying or paying.

Official sources

ENA — 2026 opening order · Source checked 2026-10-17Session 2026, section places and schedule; admission activities extend into 2027.
ENA — 2026 examination programme · Source checked 2026-10-17Track-specific papers, coefficients and timing; section scope appears in the professional routes. No percentages for the bank's subtopics are specified.
ENA — entry tracks and registration fees · Source checked 2026-10-17Current published fees and eligibility by cycle and entry track.
Décret n° 2011-1704 — official text reproduced by ILO NATLEX · Source checked 2026-10-17Entrance scoring in Article 38; distinguish the later graduation provisions.
DGID — tax rates and legislation · Source checked 2026-10-17Current published rate table and links to CGI and land legislation.
DGID — CGI annotated January 2025 · Source checked 2026-10-17Primary code text checked for retained tax and procedural items; current DGID rate table also checked.
DGID — Code du Domaine de l'État · Source checked 2026-10-17Public/private state domain and lease rights.
Cour suprême — Bulletin d'Information n°4 · Source checked 2026-10-17The Supreme Court's land-law discussion identifies the changes made by Loi n°2011-07 du 30 mars 2011. An Archives.sn item labeled with the law contains a legislative draft dossier, so it is not used as proof of enacted article wording.
DGID — National Domain law · Source checked 2026-10-17Loi n°64-46: classification, exclusions and allocation regime.
DGID — foreign digital-services TVA notice · Source checked 2026-10-17Digital suppliers, platforms and local recipients under Articles 355 and 355 bis.

Our practice resources: topics covered

We aim to reflect publicly available exam outlines and topic information in our study resources. Coverage, format, and difficulty may differ from the actual exam, and we cannot guarantee that every detail is accurate or current. Confirm exam requirements, fees, and policies with the official exam sponsor.

25% of practice bank

Direct taxation

10 questions on IS, IMF, CFCE, IR and fiscal computations.

20% of practice bank

Indirect taxation and TVA

8 questions on tax calculation, input deductions, mixed activities and foreign services.

15% of practice bank

Registration duties

6 questions on fiscal formalities, ordinary transfer rates, leases and share transfers.

20% of practice bank

Land rights

8 questions on the National Domain, state domain, title legislation and lease concepts.

20% of practice bank

Procedures and disputes

8 questions on audit safeguards, limitation, administrative review and collection.

Preparing for the ENA Section Impôts et Domaines Exam

What You Need to Know

Passing score: Quota-based competition; published decree Article 38: at least 10/20 for admissibility and admission, with marks of 8/20 or below eliminatory
Assessment: 2026 direct A: psychotechnical preselection; general culture and an elective in public law, political economy or public management; synthesis and interview. Professional A: general culture, elective and section paper; section synthesis and interview. Direct B: preselection; text summary and general-culture dissertation; interview. Professional B: general culture, law/economics and section paper; interview. All written papers last 4 hours. No separate entrance portfolio, internship or practical performance test is specified in the 2026 programme; written synthesis is required where listed.
Time limit: 4 hours per written paper; direct-entry preselection at most 2 hours; oral 30 minutes preparation + 10 minutes presentation + 15 minutes questions
Exam / certification fees: Direct A: 10,800 FCFA; direct B: 5,500 FCFA; professional A: 16,200 FCFA; professional B: 10,800 FCFA Official sources

Using Our Practice Resources

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ENA Section Impôts et Domaines: Suggested Study Strategy

1Use the official 2026 programme for your exact cycle and entry track.

2Reconcile accounting profit to taxable profit before applying IS and checking the minimum-tax rules.

3Distinguish National Domain use allocations from registered ownership and from state public-domain status.

4Practise French legal analysis, synthesis and oral explanation separately; use the current CGI and DGID updates for specific transactions.

Frequently Asked Questions

Does every applicant sit a section tax-law paper?

No. The 2026 programme places section papers in the professional competitions. Direct-entry competitions use common papers by cycle; this bank is selected subject study, not complete coverage of every route.

Are these the official topic percentages?

No. ENA specifies paper coefficients but does not assign percentages to these tax and land subtopics. The percentages shown describe this independent practice bank only. The official scope also includes matters such as tax treaties that require further study.

What language and format should I practise separately?

The relevant official route uses French written work and a jury interview, with synthesis where prescribed. These English-language MCQs are not an official translation or a simulation and cannot replace timed French composition, synthesis and oral practice.