The DSF is the mandatory annual tax filing for every OHADA company. Here is a methodical checklist to avoid reassessments.
Procura team · May 2026 · 8 min readThe Statistical and Fiscal Declaration (DSF), also called SYSCOHADA annual financial statements, is the mandatory annual production for every OHADA company under the actual-profit regime.
It aggregates eight statements: Balance Sheet, Income Statement, Cash Flow Statement (TFT, replacing the legacy TAFIRE since AUDCIF Revised), general and auxiliary trial balances, mandatory annex notes, statement of changes in equity, and corporate income tax filing.
The DSF is filed with the national tax authority and statistical agencies (INStaD in Benin, INS in Côte d'Ivoire). It is the official snapshot of the closed fiscal year.
Filing deadlines and penalty schedules vary by jurisdiction and evolve over time. Before each closing, the company must check the calendar published by the national tax authority (Benin, Côte d'Ivoire, Senegal, Togo, Cameroon) along with the current national tax code.
OHADA sets the common accounting framework but does not set the tax penalties: those fall under each member state's sovereignty.
Practical tip: schedule the annual close well ahead of the legal deadline to leave a buffer for review, auditor sign-off, and unhurried filing.
SYSCOHADA Balance Sheet with 28 Asset lines (AA to BZ) and 20 Liability lines (CA to DZ), with Gross, Depreciation, Net N and Net N-1 columns. The Balance Sheet must perfectly tie (total Assets = total Liabilities) or it is auto-rejected.
Income Statement with its 10 intermediate management balances (XA gross margin, XB revenue, XC value added, XE EBITDA, XI operating result, XJ net result) per the AUDCIF Révisé format in force since 2018.
Cash Flow Statement (TFT) with its 24 lines (FA to FP for flows, ZA to ZH for subtotals), produced via the indirect method starting from CAFG. Three mandatory controls: TFT-Balance Sheet, CAFG-IS, opening continuity.
The annex notes often total 40 to 60 pages in a full DSF. They document the chosen accounting methods, the main Balance Sheet and Income Statement items, off-balance-sheet commitments, related parties.
Frequent omissions: the note on stock valuation methods (FIFO, weighted average), the note on depreciation (useful lives and methods by asset category), the note on risk provisions.
A DSF without complete annex notes can be deemed incomplete by the tax authority. Note completeness is also an audit point for the statutory auditor.
Procura aggregates the DSF automatically from the Comptia ledger. The Balance Sheet, Income Statement, TFT and 8-column trial balance are produced in one click, with a signature-ready PDF export.
The Comptia annotation module lets the accountant attach restatement justifications directly to Balance Sheet or P&L lines, kept tied to the DSF.
Consistency controls (Balance Sheet tie, CAFG validation, fiscal-year continuity) run pre-flight before export. Any gap is flagged and blocks generation until it is justified.
See how Procura digitizes your SYSCOHADA procurement cycle, from request to payment.
Sources & references