{"id":4627,"date":"2025-07-15T22:51:34","date_gmt":"2025-07-15T20:51:34","guid":{"rendered":"https:\/\/www.service-public.pf\/ade\/?page_id=4627"},"modified":"2025-07-15T22:51:34","modified_gmt":"2025-07-15T20:51:34","slug":"starting-a-business","status":"publish","type":"page","link":"https:\/\/www.service-public.pf\/ade\/en\/invest\/starting-a-business\/","title":{"rendered":"Starting a business"},"content":{"rendered":"<p><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 fusion-flex-container has-pattern-background has-mask-background nonhundred-percent-fullwidth non-hundred-percent-height-scrolling fusion-sticky-container\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-padding-bottom:0px;--awb-margin-top:0px;--awb-margin-bottom:0px;--awb-background-color:var(--awb-color2);--awb-sticky-background-color:var(--awb-color2) !important;--awb-flex-wrap:wrap;\" data-transition-offset=\"0\" data-sticky-offset=\"70px\" data-scroll-offset=\"0\" data-sticky-small-visibility=\"1\" data-sticky-medium-visibility=\"1\" data-sticky-large-visibility=\"1\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1144px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_1_2 1_2 fusion-flex-column fusion-flex-align-self-center\" style=\"--awb-bg-size:cover;--awb-width-large:50%;--awb-margin-top-large:0px;--awb-spacing-right-large:3.84%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:3.84%;--awb-width-medium:50%;--awb-order-medium:0;--awb-spacing-right-medium:3.84%;--awb-spacing-left-medium:3.84%;--awb-width-small:50%;--awb-order-small:0;--awb-spacing-right-small:3.84%;--awb-spacing-left-small:3.84%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-block\"><nav class=\"fusion-breadcrumbs fusion-breadcrumbs-1\" style=\"--awb-margin-top:10px;--awb-margin-bottom:10px;--awb-font-size:12px;--awb-text-color:var(--awb-color1);--awb-breadcrumb-sep:&#039;-&#039;;\" aria-label=\"Breadcrumb\"><ol class=\"awb-breadcrumb-list\"><\/ol><\/nav><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-1 fusion_builder_column_1_2 1_2 fusion-flex-column fusion-flex-align-self-stretch\" style=\"--awb-bg-size:cover;--awb-width-large:50%;--awb-margin-top-large:0px;--awb-spacing-right-large:3.84%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:3.84%;--awb-width-medium:50%;--awb-order-medium:0;--awb-spacing-right-medium:3.84%;--awb-spacing-left-medium:3.84%;--awb-width-small:50%;--awb-order-small:0;--awb-spacing-right-small:3.84%;--awb-spacing-left-small:3.84%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-end fusion-content-layout-block\"><nav class=\"awb-menu awb-menu_row awb-menu_em-hover mobile-mode-collapse-to-button awb-menu_icons-left awb-menu_dc-no mobile-trigger-fullwidth-off awb-menu_mobile-toggle awb-menu_indent-left mobile-size-full-absolute loading mega-menu-loading awb-menu_desktop awb-menu_dropdown awb-menu_expand-right awb-menu_transition-fade\" style=\"--awb-font-size:12px;--awb-justify-content:flex-end;--awb-color:var(--awb-color1);--awb-active-color:var(--awb-color1);--awb-main-justify-content:flex-start;--awb-mobile-justify:flex-start;--awb-mobile-caret-left:auto;--awb-mobile-caret-right:0;--awb-fusion-font-family-typography:var(--awb-typography3-font-family);--awb-fusion-font-weight-typography:var(--awb-typography3-font-weight);--awb-fusion-font-style-typography:var(--awb-typography3-font-style);--awb-fusion-font-family-submenu-typography:inherit;--awb-fusion-font-style-submenu-typography:normal;--awb-fusion-font-weight-submenu-typography:400;--awb-fusion-font-family-mobile-typography:inherit;--awb-fusion-font-style-mobile-typography:normal;--awb-fusion-font-weight-mobile-typography:400;\" aria-label=\"Sommaire dynamique\" data-breakpoint=\"0\" data-count=\"0\" data-transition-type=\"fade\" data-transition-time=\"300\" data-expand=\"right\"><ul id=\"menu-sommaire-dynamique\" class=\"fusion-menu awb-menu__main-ul awb-menu__main-ul_row\"><li  id=\"menu-item-3487\"  class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-3487 awb-menu__li awb-menu__main-li awb-menu__main-li_regular\"  data-item-id=\"3487\"><span class=\"awb-menu__main-background-default awb-menu__main-background-default_fade\"><\/span><span class=\"awb-menu__main-background-active awb-menu__main-background-active_fade\"><\/span><a  href=\"#awb-off-canvas-menu-trigger\" class=\"awb-menu__main-a awb-menu__main-a_regular\"><span class=\"menu-text\">Consulter la table des mati\u00e8res<\/span><\/a><\/li><\/ul><\/nav><\/div><\/div><\/div><\/div>\n<div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-2 fusion-flex-container has-pattern-background has-mask-background nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-padding-top:50px;--awb-padding-bottom:0px;--awb-background-color:var(--awb-color1);--awb-background-size:cover;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1144px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-2 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:1.92%;--awb-width-medium:66.666666666667%;--awb-order-medium:0;--awb-spacing-right-medium:2.88%;--awb-spacing-left-medium:2.88%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-1 fusion-sep-none fusion-title-text fusion-title-size-one\" style=\"--awb-text-color:var(--awb-color2);--awb-margin-top:20px;\"><h1 class=\"fusion-title-heading title-heading-left\" style=\"margin:0;\">starting a business:<\/p>\n<p>a step-by-step guide<\/p><\/h1><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-3 fusion_builder_column_1_2 1_2 fusion-flex-column fusion-flex-align-self-stretch\" style=\"--awb-bg-size:cover;--awb-width-large:50%;--awb-margin-top-large:0px;--awb-spacing-right-large:0%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:0%;--awb-width-medium:33.333333333333%;--awb-order-medium:0;--awb-margin-top-medium:20px;--awb-spacing-right-medium:0%;--awb-margin-bottom-medium:0px;--awb-spacing-left-medium:0%;--awb-width-small:100%;--awb-order-small:0;--awb-margin-top-small:15px;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-image-element \" style=\"--awb-max-width:100%;--awb-caption-title-font-family:var(--h2_typography-font-family);--awb-caption-title-font-weight:var(--h2_typography-font-weight);--awb-caption-title-font-style:var(--h2_typography-font-style);--awb-caption-title-size:var(--h2_typography-font-size);--awb-caption-title-transform:var(--h2_typography-text-transform);--awb-caption-title-line-height:var(--h2_typography-line-height);--awb-caption-title-letter-spacing:var(--h2_typography-letter-spacing);\"><span class=\" fusion-imageframe imageframe-none imageframe-1 hover-type-none\"><img decoding=\"async\" width=\"800\" height=\"1066\" title=\"En\" src=\"https:\/\/www.service-public.pf\/ade\/wp-content\/uploads\/sites\/22\/2025\/02\/en-800x1066.png\" alt class=\"img-responsive wp-image-3612\" srcset=\"https:\/\/www.service-public.pf\/ade\/wp-content\/uploads\/sites\/22\/2025\/02\/en-200x267.png 200w, https:\/\/www.service-public.pf\/ade\/wp-content\/uploads\/sites\/22\/2025\/02\/en-400x533.png 400w, https:\/\/www.service-public.pf\/ade\/wp-content\/uploads\/sites\/22\/2025\/02\/en-600x800.png 600w, https:\/\/www.service-public.pf\/ade\/wp-content\/uploads\/sites\/22\/2025\/02\/en-800x1066.png 800w, https:\/\/www.service-public.pf\/ade\/wp-content\/uploads\/sites\/22\/2025\/02\/en.png 938w\" sizes=\"(max-width: 1024px) 100vw, (max-width: 640px) 100vw, 600px\" \/><\/span><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-4 fusion_builder_column_1_2 1_2 fusion-flex-column\" style=\"--awb-z-index:10;--awb-padding-top:10px;--awb-padding-right:40px;--awb-padding-bottom:20px;--awb-padding-left:100px;--awb-bg-color:var(--awb-color2);--awb-bg-color-hover:var(--awb-color2);--awb-bg-image:linear-gradient(88deg, var(--awb-color8) 0%,var(--awb-color2) 100%);--awb-bg-size:cover;--awb-width-large:50%;--awb-margin-top-large:20px;--awb-spacing-right-large:0%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:-19.2%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-1 fusion-text-no-margin\" style=\"--awb-content-alignment:justify;--awb-text-color:var(--awb-color1);--awb-margin-top:10px;--awb-margin-bottom:0px;--awb-text-font-family:&quot;Montserrat&quot;;--awb-text-font-style:normal;--awb-text-font-weight:400;\"><div class=\"page\" title=\"Page 2\">\n<p><b style=\"color: var(--awb-text-color);font-family: var(--awb-text-font-family);font-size: var(--awb-font-size);font-style: var(--awb-text-font-style);letter-spacing: var(--awb-letter-spacing);text-align: var(--awb-content-alignment);text-transform: var(--awb-text-transform);background-color: var(--awb-bg-color-hover)\">Starting a business in French Polynesia is quick and straightforward, similar to the process in mainland France, with the same legal structures (EURL, SARL, SA&#8230;).<\/b><\/p>\n<p>Once the business model, legal structure, and the amount of the share capital are determined, the process follows in the order below :<br \/>\n<span style=\"color: var(--awb-text-color);font-family: var(--awb-text-font-family);font-size: var(--awb-font-size);font-style: var(--awb-text-font-style);font-weight: var(--awb-text-font-weight);letter-spacing: var(--awb-letter-spacing);text-align: var(--awb-content-alignment);text-transform: var(--awb-text-transform);background-color: var(--awb-bg-color-hover)\">&gt; Establish the company and draft the statues ;<\/span><\/p>\n<p><span style=\"background-color: var(--awb-bg-color-hover);color: var(--awb-text-color);font-family: var(--awb-text-font-family);font-size: var(--awb-font-size);font-style: var(--awb-text-font-style);font-weight: var(--awb-text-font-weight);letter-spacing: var(--awb-letter-spacing);text-align: var(--awb-content-alignment);text-transform: var(--awb-text-transform)\">&gt; Register the statutes with the Directorate of Land Affairs (DAF) \u2013 Registration Service<\/span><span style=\"background-color: var(--awb-bg-color-hover);color: var(--awb-text-color);font-family: var(--awb-text-font-family);font-size: var(--awb-font-size);font-style: var(--awb-text-font-style);font-weight: var(--awb-text-font-weight);letter-spacing: var(--awb-letter-spacing);text-align: var(--awb-content-alignment);text-transform: var(--awb-text-transform)\"> (\u00e0 Papeete) ;<\/span><\/p>\n<p><span style=\"background-color: var(--awb-bg-color-hover);color: var(--awb-text-color);font-family: var(--awb-text-font-family);font-size: var(--awb-font-size);font-style: var(--awb-text-font-style);font-weight: var(--awb-text-font-weight);letter-spacing: var(--awb-letter-spacing);text-align: var(--awb-content-alignment);text-transform: var(--awb-text-transform)\">&gt;Publish a legal notice of incorporation in a legal announcement journal ;<\/span><\/p>\n<p><span style=\"color: var(--awb-text-color);font-family: var(--awb-text-font-family);font-size: var(--awb-font-size);font-style: var(--awb-text-font-style);font-weight: var(--awb-text-font-weight);letter-spacing: var(--awb-letter-spacing);text-align: var(--awb-content-alignment);text-transform: var(--awb-text-transform);background-color: var(--awb-bg-color-hover)\">&gt;Register with the Center for Business Development and Formalities (CDFE) and the Chamber of Commerce, Industry, Services and Trades (CCISM).<\/span><\/p>\n<p>Starting a sole proprietorship is also very simple. One just needs to visit the CCISM to declare the activity and provide proof of identity.<\/p>\n<p><b>There are partners available to guide you through the process. The CDFE at the CCISM is the strating point and mandatory step for any business creation.<\/b><\/p>\n<\/div>\n<\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-5 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:40px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-2 fusion-sep-none fusion-title-text fusion-title-size-two\" style=\"--awb-text-color:var(--awb-custom_color_2);--awb-margin-bottom:20px;\"><h2 class=\"fusion-title-heading title-heading-left\" style=\"margin:0;text-transform:uppercase;\">1. Incorporation of companies: formalities<\/h2><\/div><div class=\"fusion-text fusion-text-2 fusion-text-no-margin\" style=\"--awb-content-alignment:justify;--awb-text-color:var(--awb-color2);--awb-margin-bottom:40px;--awb-text-font-family:&quot;Montserrat&quot;;--awb-text-font-style:normal;--awb-text-font-weight:400;\"><div class=\"page\" title=\"Page 2\">\n<p>The CDFE is designed to facilitate the creation of businesses and simplify the declarations required by business owners under the laws and regulations in the legal, admnistrative, social, fiscal and statistical fields, by bringing them together in one place and on a single document.<\/p>\n<p>Passing through the CDFE is mandatory for all declarations such as company creation, modifications and cancellations&#8230;<\/p>\n<p>The CDFE assists businesses with all formalities with the relevant organizations.<\/p>\n<p>These formalities must be completed no earlier than one month before the start of operations and no later than one month after the start date. The information and documents collected by the CDFE are then forwarded to the relevant organizations: the Trade and Companies Register (RCS), the Institute of Statistics of French Polynesia (ISPF), the Directorate of Taxes and Public Contributions (DICP), the Social Welfare Fund (CPS), etc.<\/p>\n<div class=\"section\">\n<div class=\"layoutArea\">\n<div class=\"column\"><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div><div class=\"fusion-title title fusion-title-3 fusion-sep-none fusion-title-text fusion-title-size-four\" style=\"--awb-text-color:var(--awb-color6);--awb-margin-bottom:10px;--awb-font-size:20px;\"><h4 class=\"fusion-title-heading title-heading-left\" style=\"margin:0;text-transform:uppercase;font-size:1em;\">the steps to follow for creating a business are as follow:<\/h4><\/div><div class=\"accordian fusion-accordian\" style=\"--awb-padding-top:5px;--awb-padding-bottom:5px;--awb-border-size:0px;--awb-icon-size:13px;--awb-content-font-size:14px;--awb-icon-alignment:left;--awb-hover-color:#f9f9f9;--awb-border-color:#cccccc;--awb-background-color:#ffffff;--awb-divider-color:var(--awb-color3);--awb-divider-hover-color:#e0dede;--awb-icon-color:var(--awb-color2);--awb-title-color:var(--awb-color8);--awb-content-color:var(--awb-color2);--awb-icon-box-color:var(--awb-color3);--awb-toggle-hover-accent-color:var(--awb-color2);--awb-toggle-active-accent-color:var(--awb-color8);--awb-title-font-family:&quot;Montserrat&quot;;--awb-title-font-weight:600;--awb-title-font-style:normal;--awb-title-font-size:16px;--awb-content-font-family:&quot;Montserrat&quot;;--awb-content-font-style:normal;--awb-content-font-weight:400;\"><div class=\"panel-group fusion-toggle-icon-boxed\" id=\"accordion-4627-1\"><div class=\"fusion-panel panel-default panel-9b7d81f10adbda6ed fusion-toggle-has-divider\"><div class=\"panel-heading\"><h4 class=\"panel-title toggle\" id=\"toggle_9b7d81f10adbda6ed\"><a aria-expanded=\"false\" aria-controls=\"9b7d81f10adbda6ed\" role=\"button\" data-toggle=\"collapse\" data-parent=\"#accordion-4627-1\" data-target=\"#9b7d81f10adbda6ed\" href=\"#9b7d81f10adbda6ed\"><span class=\"fusion-toggle-icon-wrapper\" aria-hidden=\"true\"><i class=\"fa-fusion-box active-icon awb-icon-minus\" aria-hidden=\"true\"><\/i><i class=\"fa-fusion-box inactive-icon awb-icon-plus\" aria-hidden=\"true\"><\/i><\/span><span class=\"fusion-toggle-heading\">1. Preparatory visit to the Business Development and Formalities Center (CDFE)<\/span><\/a><\/h4><\/div><div id=\"9b7d81f10adbda6ed\" class=\"panel-collapse collapse \" aria-labelledby=\"toggle_9b7d81f10adbda6ed\"><div class=\"panel-body toggle-content fusion-clearfix\">\n<div class=\"page\" title=\"Page 2\">\n<div class=\"section\">\n<div class=\"layoutArea\">\n<div class=\"column\">\n<p>To obtain the list of the main supporting documents required the company&#8217;s registration. <a href=\"https:\/\/www.ccism.pf\/la-ccism\/vos-formalites\/modifier-sa-societe\/le-centre-de-formalites-des-entreprises-0\">Click here to access more information CDFE<\/a>.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div><\/div><\/div><div class=\"fusion-panel panel-default panel-7d207fe15706c3021 fusion-toggle-has-divider\"><div class=\"panel-heading\"><h4 class=\"panel-title toggle\" id=\"toggle_7d207fe15706c3021\"><a aria-expanded=\"false\" aria-controls=\"7d207fe15706c3021\" role=\"button\" data-toggle=\"collapse\" data-parent=\"#accordion-4627-1\" data-target=\"#7d207fe15706c3021\" href=\"#7d207fe15706c3021\"><span class=\"fusion-toggle-icon-wrapper\" aria-hidden=\"true\"><i class=\"fa-fusion-box active-icon awb-icon-minus\" aria-hidden=\"true\"><\/i><i class=\"fa-fusion-box inactive-icon awb-icon-plus\" aria-hidden=\"true\"><\/i><\/span><span class=\"fusion-toggle-heading\">2. Drafting the Statutes<\/span><\/a><\/h4><\/div><div id=\"7d207fe15706c3021\" class=\"panel-collapse collapse \" aria-labelledby=\"toggle_7d207fe15706c3021\"><div class=\"panel-body toggle-content fusion-clearfix\">\n<p>The articles can be drafted in private deed or with the assistance of the CCISM (which provides template articles according to the legal structure) or through a notarial act.<\/p>\n<\/div><\/div><\/div><div class=\"fusion-panel panel-default panel-6bf24f17f21e15097 fusion-toggle-has-divider\"><div class=\"panel-heading\"><h4 class=\"panel-title toggle\" id=\"toggle_6bf24f17f21e15097\"><a aria-expanded=\"false\" aria-controls=\"6bf24f17f21e15097\" role=\"button\" data-toggle=\"collapse\" data-parent=\"#accordion-4627-1\" data-target=\"#6bf24f17f21e15097\" href=\"#6bf24f17f21e15097\"><span class=\"fusion-toggle-icon-wrapper\" aria-hidden=\"true\"><i class=\"fa-fusion-box active-icon awb-icon-minus\" aria-hidden=\"true\"><\/i><i class=\"fa-fusion-box inactive-icon awb-icon-plus\" aria-hidden=\"true\"><\/i><\/span><span class=\"fusion-toggle-heading\">3. Payment of Capital Contributions and Deposit Funds<\/span><\/a><\/h4><\/div><div id=\"6bf24f17f21e15097\" class=\"panel-collapse collapse \" aria-labelledby=\"toggle_6bf24f17f21e15097\"><div class=\"panel-body toggle-content fusion-clearfix\">\n<p>The contributions in cash must be deposited in a blocked account at a bank or with a notary. This account, known as the &#8220;company formation account&#8221; or &#8220;STFO&#8221;, remains blocked until the company is officially registered in the commercial registry and the Kbis extract is issued.<\/p>\n<\/div><\/div><\/div><div class=\"fusion-panel panel-default panel-b7f6edadbdbd52a14 fusion-toggle-has-divider\"><div class=\"panel-heading\"><h4 class=\"panel-title toggle\" id=\"toggle_b7f6edadbdbd52a14\"><a aria-expanded=\"false\" aria-controls=\"b7f6edadbdbd52a14\" role=\"button\" data-toggle=\"collapse\" data-parent=\"#accordion-4627-1\" data-target=\"#b7f6edadbdbd52a14\" href=\"#b7f6edadbdbd52a14\"><span class=\"fusion-toggle-icon-wrapper\" aria-hidden=\"true\"><i class=\"fa-fusion-box active-icon awb-icon-minus\" aria-hidden=\"true\"><\/i><i class=\"fa-fusion-box inactive-icon awb-icon-plus\" aria-hidden=\"true\"><\/i><\/span><span class=\"fusion-toggle-heading\">4. Signing the Statutes<\/span><\/a><\/h4><\/div><div id=\"b7f6edadbdbd52a14\" class=\"panel-collapse collapse \" aria-labelledby=\"toggle_b7f6edadbdbd52a14\"><div class=\"panel-body toggle-content fusion-clearfix\">\n<p>All shareholders must approve the company&#8217;s articles. It is necessary to prepare 5 orginals, along with a sufficient number of certified copies for shareholers, banks, etc. Each shareholders must inital every page of the original document.<\/p>\n<div class=\"page\" title=\"Page 2\">\n<div class=\"section\">\n<div class=\"layoutArea\">\n<div class=\"column\">\n<p>For SNCs and SARLs, the signature of the act of appointment for the manager(s) (if not included within the articles) is also required.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div><\/div><\/div><div class=\"fusion-panel panel-default panel-2de59e7afd377e548 fusion-toggle-has-divider\"><div class=\"panel-heading\"><h4 class=\"panel-title toggle\" id=\"toggle_2de59e7afd377e548\"><a aria-expanded=\"false\" aria-controls=\"2de59e7afd377e548\" role=\"button\" data-toggle=\"collapse\" data-parent=\"#accordion-4627-1\" data-target=\"#2de59e7afd377e548\" href=\"#2de59e7afd377e548\"><span class=\"fusion-toggle-icon-wrapper\" aria-hidden=\"true\"><i class=\"fa-fusion-box active-icon awb-icon-minus\" aria-hidden=\"true\"><\/i><i class=\"fa-fusion-box inactive-icon awb-icon-plus\" aria-hidden=\"true\"><\/i><\/span><span class=\"fusion-toggle-heading\">5. Registration of the Statutes<\/span><\/a><\/h4><\/div><div id=\"2de59e7afd377e548\" class=\"panel-collapse collapse \" aria-labelledby=\"toggle_2de59e7afd377e548\"><div class=\"panel-body toggle-content fusion-clearfix\">\n<div class=\"page\" title=\"Page 2\">\n<div class=\"section\">\n<div class=\"layoutArea\">\n<div class=\"column\">\n<p>Within one month following their adoption with the:<\/p>\n<div class=\"page\" title=\"Page 2\">\n<div class=\"section\">\n<div class=\"layoutArea\">\n<div class=\"column\">\n<ul>\n<li><b>Deposit of 3 originals<\/b> for registration purposes (1 for the Registration Service of the DAF, 1 for the Registry of the Commercial Court, and 1 for the company) along with certified copies of the registered Articles of Association (1 for the Directorate of Taxes and Public Contributions and 1 for the Social Welfare Fund for the employee hiring) ;<\/li>\n<li><b>Payment of registration fees<\/b>: a minimum of 1% and 10,000 XPF for civil and commercial companies and GIEs, a fixed fee of 2,500 XPF for cooperatives..<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div><\/div><\/div><div class=\"fusion-panel panel-default panel-d0f4fb9677f20fb58 fusion-toggle-has-divider\"><div class=\"panel-heading\"><h4 class=\"panel-title toggle\" id=\"toggle_d0f4fb9677f20fb58\"><a aria-expanded=\"false\" aria-controls=\"d0f4fb9677f20fb58\" role=\"button\" data-toggle=\"collapse\" data-parent=\"#accordion-4627-1\" data-target=\"#d0f4fb9677f20fb58\" href=\"#d0f4fb9677f20fb58\"><span class=\"fusion-toggle-icon-wrapper\" aria-hidden=\"true\"><i class=\"fa-fusion-box active-icon awb-icon-minus\" aria-hidden=\"true\"><\/i><i class=\"fa-fusion-box inactive-icon awb-icon-plus\" aria-hidden=\"true\"><\/i><\/span><span class=\"fusion-toggle-heading\">6. Official announcement of Statutes<\/span><\/a><\/h4><\/div><div id=\"d0f4fb9677f20fb58\" class=\"panel-collapse collapse \" aria-labelledby=\"toggle_d0f4fb9677f20fb58\"><div class=\"panel-body toggle-content fusion-clearfix\">\n<div class=\"page\" title=\"Page 2\">\n<div class=\"section\">\n<div class=\"layoutArea\">\n<div class=\"column\">\n<p>After the registration of the Statuted, the company must publish a notice of its constitution in a legal announcement journal of French Polynesia. Is is advised to keep a few copies of the issue containing the company&#8217;s incorporation notice.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div><\/div><\/div><div class=\"fusion-panel panel-default panel-61c065003ad897d15 fusion-toggle-has-divider\"><div class=\"panel-heading\"><h4 class=\"panel-title toggle\" id=\"toggle_61c065003ad897d15\"><a aria-expanded=\"false\" aria-controls=\"61c065003ad897d15\" role=\"button\" data-toggle=\"collapse\" data-parent=\"#accordion-4627-1\" data-target=\"#61c065003ad897d15\" href=\"#61c065003ad897d15\"><span class=\"fusion-toggle-icon-wrapper\" aria-hidden=\"true\"><i class=\"fa-fusion-box active-icon awb-icon-minus\" aria-hidden=\"true\"><\/i><i class=\"fa-fusion-box inactive-icon awb-icon-plus\" aria-hidden=\"true\"><\/i><\/span><span class=\"fusion-toggle-heading\">7. Company registration<\/span><\/a><\/h4><\/div><div id=\"61c065003ad897d15\" class=\"panel-collapse collapse \" aria-labelledby=\"toggle_61c065003ad897d15\"><div class=\"panel-body toggle-content fusion-clearfix\">\n<div class=\"page\" title=\"Page 2\">\n<div class=\"section\">\n<div class=\"layoutArea\">\n<div class=\"column\">\n<p>The legal representative of the company must request <b>the registration of the company with the registry of the Mixes Commercial Court<\/b> within 30 days following the adoption of the Articles of Association. To do this, they must submit a registration application file to the CDFE, mainly including:<\/p>\n<ul>\n<li>1 receipt of payment for the legal notice to be published after registration with the RCS ;<\/li>\n<li>1 proof of the company&#8217;s domiciliation.<\/li>\n<\/ul>\n<p><b>For the manager(s) as individuals:<\/b><\/p>\n<ul>\n<li>2 copies of the identity card or passport (valid) or 2 copies of the birth certificate (1 original dated less than 3 month ago and 1 copy) of the manager(s) ;<\/li>\n<li>For foreign individuals: 1copy of the professional merchant card issued by the Service of Employment, Training and Professional Integration (SEFI) &#8211; <a href=\"https:\/\/sefi.pf\/\" target=\"_blank\" rel=\"noopener noreferrer\">Click here to access the SEFI&#8217;s official website ;<\/a><\/li>\n<li>1 declaration on honor of non-conviction and eligibility to manage a company ;<\/li>\n<\/ul>\n<p><b>PFor the manager(s) of a legal entity (companies):<\/b><\/p>\n<ul>\n<li>2 Kbis extracts (1 original dated less than 3 months and 1 copy) or 1 original of the entity&#8217;s proof of existence with a French translation if necessary.<\/li>\n<\/ul>\n<p><b>PFor the legal representative of the managing legal entity, add the required documents for individual managers:<\/b><\/p>\n<ul>\n<li>1 certificate of und deposit issued by the bank if ther is a monetary contribution ;<\/li>\n<li>1 report from the auditor of the contributions if there is a contribution in kind registered* ;<\/li>\n<li>1 copy of the published legal notice, signed by the director of publication of the concerned legal announcements journal in French Polynesia ;<\/li>\n<li>2 copies of the signed and registered statutes* ; &#8211;<\/li>\n<li>1 meeting minutes of the appointment of the manager(s) (if the appointment is outside the statutes) registered* ;<\/li>\n<li>1 M1 form to be filled out and signed (form provided by the CDFE) ;<\/li>\n<li>1 form for the taxes known as &#8220;Annex C&#8221; to be filled out and signed ;<\/li>\n<li>7 000 XPF for processing fees, payable in cash, by check made out to &#8220;CCISM&#8221;, by credit card (except AMEX), or by bank transfer (provide the transfer order) to the SOCREDO Account : 00001-77555500070-08.<\/li>\n<\/ul>\n<p><i>(*) Documents to be registered with the DAF<\/i><\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div><\/div><\/div><div class=\"fusion-panel panel-default panel-cf7e90ad7a23be6fd fusion-toggle-has-divider\"><div class=\"panel-heading\"><h4 class=\"panel-title toggle\" id=\"toggle_cf7e90ad7a23be6fd\"><a aria-expanded=\"false\" aria-controls=\"cf7e90ad7a23be6fd\" role=\"button\" data-toggle=\"collapse\" data-parent=\"#accordion-4627-1\" data-target=\"#cf7e90ad7a23be6fd\" href=\"#cf7e90ad7a23be6fd\"><span class=\"fusion-toggle-icon-wrapper\" aria-hidden=\"true\"><i class=\"fa-fusion-box active-icon awb-icon-minus\" aria-hidden=\"true\"><\/i><i class=\"fa-fusion-box inactive-icon awb-icon-plus\" aria-hidden=\"true\"><\/i><\/span><span class=\"fusion-toggle-heading\">8. Submitting the completed M1 form to the RCS<\/span><\/a><\/h4><\/div><div id=\"cf7e90ad7a23be6fd\" class=\"panel-collapse collapse \" aria-labelledby=\"toggle_cf7e90ad7a23be6fd\"><div class=\"panel-body toggle-content fusion-clearfix\">\n<div class=\"page\" title=\"Page 2\">\n<div class=\"section\">\n<div class=\"layoutArea\">\n<div class=\"column\">\n<p>The CDFE send the completed M1 form along with the supporting documents to the Trade and Companies Registrar (RCS).<\/p>\n<div class=\"page\" title=\"Page 2\">\n<div class=\"section\">\n<div class=\"layoutArea\">\n<div class=\"column\">\n<p>Within 30 days, if no additional information is requested by the RCS, the Kbis extract is sent to the CDFE for delivery to the legal representative of the company.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div><\/div><\/div><div class=\"fusion-panel panel-default panel-87a6db7987a663861 fusion-toggle-has-divider\"><div class=\"panel-heading\"><h4 class=\"panel-title toggle\" id=\"toggle_87a6db7987a663861\"><a aria-expanded=\"false\" aria-controls=\"87a6db7987a663861\" role=\"button\" data-toggle=\"collapse\" data-parent=\"#accordion-4627-1\" data-target=\"#87a6db7987a663861\" href=\"#87a6db7987a663861\"><span class=\"fusion-toggle-icon-wrapper\" aria-hidden=\"true\"><i class=\"fa-fusion-box active-icon awb-icon-minus\" aria-hidden=\"true\"><\/i><i class=\"fa-fusion-box inactive-icon awb-icon-plus\" aria-hidden=\"true\"><\/i><\/span><span class=\"fusion-toggle-heading\">9. Submitting the completed M1 form to the ISPF<\/span><\/a><\/h4><\/div><div id=\"87a6db7987a663861\" class=\"panel-collapse collapse \" aria-labelledby=\"toggle_87a6db7987a663861\"><div class=\"panel-body toggle-content fusion-clearfix\">\n<div class=\"page\" title=\"Page 2\">\n<div class=\"section\">\n<div class=\"layoutArea\">\n<div class=\"column\">\n<p>The CDFE submits the completed M1 form along with the supporting documents to the Institute of Statistics of French Polynesia. <a href=\"https:\/\/www.ispf.pf\/\" target=\"_blank\" rel=\"noopener\">Click here to access the ISPF&#8217;s official website<\/a>.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div><\/div><\/div><div class=\"fusion-panel panel-default panel-cfa7d5b5214752c5d fusion-toggle-has-divider\"><div class=\"panel-heading\"><h4 class=\"panel-title toggle\" id=\"toggle_cfa7d5b5214752c5d\"><a aria-expanded=\"false\" aria-controls=\"cfa7d5b5214752c5d\" role=\"button\" data-toggle=\"collapse\" data-parent=\"#accordion-4627-1\" data-target=\"#cfa7d5b5214752c5d\" href=\"#cfa7d5b5214752c5d\"><span class=\"fusion-toggle-icon-wrapper\" aria-hidden=\"true\"><i class=\"fa-fusion-box active-icon awb-icon-minus\" aria-hidden=\"true\"><\/i><i class=\"fa-fusion-box inactive-icon awb-icon-plus\" aria-hidden=\"true\"><\/i><\/span><span class=\"fusion-toggle-heading\">10. Submitting the completed M1 form to the DICP<\/span><\/a><\/h4><\/div><div id=\"cfa7d5b5214752c5d\" class=\"panel-collapse collapse \" aria-labelledby=\"toggle_cfa7d5b5214752c5d\"><div class=\"panel-body toggle-content fusion-clearfix\">\n<div class=\"page\" title=\"Page 2\">\n<div class=\"section\">\n<div class=\"layoutArea\">\n<div class=\"column\">\n<div class=\"page\" title=\"Page 2\">\n<div class=\"section\">\n<div class=\"layoutArea\">\n<div class=\"column\">\n<p>The CDFE submits the completed M1 form along with the supporting documents to the Directorate of Taxes and Public Contributions (DICP) only unpon receipt of the Kbis extract from the RCS, which attests to the legal existence of the company. <a href=\"https:\/\/www.impot-polynesie.gov.pf\/\" target=\"_blank\" rel=\"noopener\">Click here to access the DICP&#8217;s official website<\/a>.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div><\/div><\/div><div class=\"fusion-panel panel-default panel-4d89833a96e748a86 fusion-toggle-has-divider\"><div class=\"panel-heading\"><h4 class=\"panel-title toggle\" id=\"toggle_4d89833a96e748a86\"><a aria-expanded=\"false\" aria-controls=\"4d89833a96e748a86\" role=\"button\" data-toggle=\"collapse\" data-parent=\"#accordion-4627-1\" data-target=\"#4d89833a96e748a86\" href=\"#4d89833a96e748a86\"><span class=\"fusion-toggle-icon-wrapper\" aria-hidden=\"true\"><i class=\"fa-fusion-box active-icon awb-icon-minus\" aria-hidden=\"true\"><\/i><i class=\"fa-fusion-box inactive-icon awb-icon-plus\" aria-hidden=\"true\"><\/i><\/span><span class=\"fusion-toggle-heading\">11. Submitting the completed M1 form to the CPS<\/span><\/a><\/h4><\/div><div id=\"4d89833a96e748a86\" class=\"panel-collapse collapse \" aria-labelledby=\"toggle_4d89833a96e748a86\"><div class=\"panel-body toggle-content fusion-clearfix\">\n<div class=\"page\" title=\"Page 2\">\n<div class=\"page\" title=\"Page 2\">\n<div class=\"section\">\n<div class=\"layoutArea\">\n<div class=\"column\">\n<p>The CDFE submits the completed M1 form to the Social Welfare Fund (CPS) only unpon receipt of the Kbis extract from the RCS, which attests to the legal existence of the company. <a href=\"https:\/\/www.cps.pf\/assures\/rns\" target=\"_blank\" rel=\"noopener\">Click here to access the CPS&#8217; official website<\/a>.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div><\/div><\/div><\/div><\/div><div class=\"fusion-builder-row fusion-builder-row-inner fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"width:104% !important;max-width:104% !important;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-0 fusion_builder_column_inner_1_1 1_1 fusion-flex-column\" style=\"--awb-padding-top:50px;--awb-padding-right:50px;--awb-padding-bottom:50px;--awb-padding-left:50px;--awb-bg-color:var(--awb-color4);--awb-bg-color-hover:var(--awb-color4);--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:30px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:40px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-3 fusion-text-no-margin\" style=\"--awb-content-alignment:justify;--awb-text-color:var(--awb-color8);--awb-margin-top:0px;--awb-margin-bottom:0px;--awb-text-font-family:&quot;Montserrat&quot;;--awb-text-font-style:normal;--awb-text-font-weight:600;\"><div class=\"page\" title=\"Page 2\">\n<p><span style=\"color: var(--awb-text-color);font-family: var(--awb-text-font-family);font-size: var(--awb-font-size);font-style: var(--awb-text-font-style);font-weight: var(--awb-text-font-weight);letter-spacing: var(--awb-letter-spacing);text-align: var(--awb-content-alignment);text-transform: var(--awb-text-transform);background-color: var(--awb-bg-color-hover)\">NOTE: While it is possible to complete all these formalities oneself, this should not prevent the aspiring business owners from consulting a legal professional who can advise on the choice of legal structure and handle all the administrative procedures on their behalf.<\/span><\/p>\n<div class=\"section\">\n<div class=\"layoutArea\">\n<div class=\"column\"><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div><\/div><\/div><\/div><div class=\"fusion-title title fusion-title-4 fusion-sep-none fusion-title-text fusion-title-size-two\" style=\"--awb-text-color:var(--awb-custom_color_2);--awb-margin-bottom:20px;\"><h2 class=\"fusion-title-heading title-heading-left\" style=\"margin:0;text-transform:uppercase;\">2. Starting operations: tax and reporting obligations<\/h2><\/div><div class=\"accordian fusion-accordian\" style=\"--awb-padding-top:5px;--awb-padding-bottom:5px;--awb-border-size:0px;--awb-icon-size:13px;--awb-content-font-size:14px;--awb-icon-alignment:left;--awb-hover-color:#f9f9f9;--awb-border-color:#cccccc;--awb-background-color:#ffffff;--awb-divider-color:var(--awb-color3);--awb-divider-hover-color:#e0dede;--awb-icon-color:var(--awb-color2);--awb-title-color:var(--awb-color8);--awb-content-color:var(--awb-color2);--awb-icon-box-color:var(--awb-color3);--awb-toggle-hover-accent-color:var(--awb-color2);--awb-toggle-active-accent-color:var(--awb-color8);--awb-title-font-family:&quot;Montserrat&quot;;--awb-title-font-weight:600;--awb-title-font-style:normal;--awb-title-font-size:16px;--awb-content-font-family:&quot;Montserrat&quot;;--awb-content-font-style:normal;--awb-content-font-weight:400;\"><div class=\"panel-group fusion-toggle-icon-boxed\" id=\"accordion-4627-2\"><div class=\"fusion-panel panel-default panel-8dffe8a9081e8b41e fusion-toggle-has-divider\"><div class=\"panel-heading\"><h3 class=\"panel-title toggle\" id=\"toggle_8dffe8a9081e8b41e\"><a aria-expanded=\"false\" aria-controls=\"8dffe8a9081e8b41e\" role=\"button\" data-toggle=\"collapse\" data-parent=\"#accordion-4627-2\" data-target=\"#8dffe8a9081e8b41e\" href=\"#8dffe8a9081e8b41e\"><span class=\"fusion-toggle-icon-wrapper\" aria-hidden=\"true\"><i class=\"fa-fusion-box active-icon awb-icon-minus\" aria-hidden=\"true\"><\/i><i class=\"fa-fusion-box inactive-icon awb-icon-plus\" aria-hidden=\"true\"><\/i><\/span><span class=\"fusion-toggle-heading\">Business Tax<\/span><\/a><\/h3><\/div><div id=\"8dffe8a9081e8b41e\" class=\"panel-collapse collapse \" aria-labelledby=\"toggle_8dffe8a9081e8b41e\"><div class=\"panel-body toggle-content fusion-clearfix\">\n<div class=\"page\" title=\"Page 3\">\n<div class=\"section\">\n<div class=\"layoutArea\">\n<div class=\"column\">\n<p>At the start of operations, registration must be made within 30 days with the Center for Business Development and Formalities (CDFE) for commercial and artisanal activities, or directly with the Directorate of Taxes and Public Contributions (DICP) for non-commercial activities.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div><\/div><\/div><div class=\"fusion-panel panel-default panel-74bbaaa0e07b14ef1 fusion-toggle-has-divider\"><div class=\"panel-heading\"><h3 class=\"panel-title toggle\" id=\"toggle_74bbaaa0e07b14ef1\"><a aria-expanded=\"false\" aria-controls=\"74bbaaa0e07b14ef1\" role=\"button\" data-toggle=\"collapse\" data-parent=\"#accordion-4627-2\" data-target=\"#74bbaaa0e07b14ef1\" href=\"#74bbaaa0e07b14ef1\"><span class=\"fusion-toggle-icon-wrapper\" aria-hidden=\"true\"><i class=\"fa-fusion-box active-icon awb-icon-minus\" aria-hidden=\"true\"><\/i><i class=\"fa-fusion-box inactive-icon awb-icon-plus\" aria-hidden=\"true\"><\/i><\/span><span class=\"fusion-toggle-heading\">Upon establishement and for any changes<\/span><\/a><\/h3><\/div><div id=\"74bbaaa0e07b14ef1\" class=\"panel-collapse collapse \" aria-labelledby=\"toggle_74bbaaa0e07b14ef1\"><div class=\"panel-body toggle-content fusion-clearfix\">\n<div class=\"page\" title=\"Page 3\">\n<div class=\"section\">\n<div class=\"layoutArea\">\n<div class=\"column\">\n<ul>\n<li>Change of address or activity: declaration within 30 days at the CDFE ;<\/li>\n<li>Change of rent, employees or equipment: declaration within 30 days at the DICP.<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div><\/div><\/div><div class=\"fusion-panel panel-default panel-11d0b790c60bdb6eb fusion-toggle-has-divider\"><div class=\"panel-heading\"><h3 class=\"panel-title toggle\" id=\"toggle_11d0b790c60bdb6eb\"><a aria-expanded=\"false\" aria-controls=\"11d0b790c60bdb6eb\" role=\"button\" data-toggle=\"collapse\" data-parent=\"#accordion-4627-2\" data-target=\"#11d0b790c60bdb6eb\" href=\"#11d0b790c60bdb6eb\"><span class=\"fusion-toggle-icon-wrapper\" aria-hidden=\"true\"><i class=\"fa-fusion-box active-icon awb-icon-minus\" aria-hidden=\"true\"><\/i><i class=\"fa-fusion-box inactive-icon awb-icon-plus\" aria-hidden=\"true\"><\/i><\/span><span class=\"fusion-toggle-heading\">De-Registration<\/span><\/a><\/h3><\/div><div id=\"11d0b790c60bdb6eb\" class=\"panel-collapse collapse \" aria-labelledby=\"toggle_11d0b790c60bdb6eb\"><div class=\"panel-body toggle-content fusion-clearfix\">\n<div class=\"page\" title=\"Page 3\">\n<div class=\"section\">\n<div class=\"layoutArea\">\n<div class=\"column\">\n<ul>\n<li>for commercial activities: at the CDFE ;<\/li>\n<li>for non-commercial activities: at the DICP.<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div><\/div><\/div><div class=\"fusion-panel panel-default panel-46e5a850b776f9b83 fusion-toggle-has-divider\"><div class=\"panel-heading\"><h3 class=\"panel-title toggle\" id=\"toggle_46e5a850b776f9b83\"><a aria-expanded=\"false\" aria-controls=\"46e5a850b776f9b83\" role=\"button\" data-toggle=\"collapse\" data-parent=\"#accordion-4627-2\" data-target=\"#46e5a850b776f9b83\" href=\"#46e5a850b776f9b83\"><span class=\"fusion-toggle-icon-wrapper\" aria-hidden=\"true\"><i class=\"fa-fusion-box active-icon awb-icon-minus\" aria-hidden=\"true\"><\/i><i class=\"fa-fusion-box inactive-icon awb-icon-plus\" aria-hidden=\"true\"><\/i><\/span><span class=\"fusion-toggle-heading\">Gross revenue Tax<\/span><\/a><\/h3><\/div><div id=\"46e5a850b776f9b83\" class=\"panel-collapse collapse \" aria-labelledby=\"toggle_46e5a850b776f9b83\"><div class=\"panel-body toggle-content fusion-clearfix\">\n<div class=\"page\" title=\"Page 3\">\n<div class=\"section\">\n<div class=\"layoutArea\">\n<div class=\"column\">\n<p>Declare the turnover (sales and revenue) from the previous year and operating expenses before April 1st.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div><\/div><\/div><div class=\"fusion-panel panel-default panel-0964db6e99fc3fac3 fusion-toggle-has-divider\"><div class=\"panel-heading\"><h3 class=\"panel-title toggle\" id=\"toggle_0964db6e99fc3fac3\"><a aria-expanded=\"false\" aria-controls=\"0964db6e99fc3fac3\" role=\"button\" data-toggle=\"collapse\" data-parent=\"#accordion-4627-2\" data-target=\"#0964db6e99fc3fac3\" href=\"#0964db6e99fc3fac3\"><span class=\"fusion-toggle-icon-wrapper\" aria-hidden=\"true\"><i class=\"fa-fusion-box active-icon awb-icon-minus\" aria-hidden=\"true\"><\/i><i class=\"fa-fusion-box inactive-icon awb-icon-plus\" aria-hidden=\"true\"><\/i><\/span><span class=\"fusion-toggle-heading\">Corporate Profit Tax<\/span><\/a><\/h3><\/div><div id=\"0964db6e99fc3fac3\" class=\"panel-collapse collapse \" aria-labelledby=\"toggle_0964db6e99fc3fac3\"><div class=\"panel-body toggle-content fusion-clearfix\">\n<div class=\"page\" title=\"Page 3\">\n<div class=\"section\">\n<div class=\"layoutArea\">\n<div class=\"column\">\n<p>For companies whose fiscal year coincides with the calendar year, tax returns must be filed no later than April 30th of the following year.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div><\/div><\/div><div class=\"fusion-panel panel-default panel-ca3f4825101c7f130 fusion-toggle-has-divider\"><div class=\"panel-heading\"><h3 class=\"panel-title toggle\" id=\"toggle_ca3f4825101c7f130\"><a aria-expanded=\"false\" aria-controls=\"ca3f4825101c7f130\" role=\"button\" data-toggle=\"collapse\" data-parent=\"#accordion-4627-2\" data-target=\"#ca3f4825101c7f130\" href=\"#ca3f4825101c7f130\"><span class=\"fusion-toggle-icon-wrapper\" aria-hidden=\"true\"><i class=\"fa-fusion-box active-icon awb-icon-minus\" aria-hidden=\"true\"><\/i><i class=\"fa-fusion-box inactive-icon awb-icon-plus\" aria-hidden=\"true\"><\/i><\/span><span class=\"fusion-toggle-heading\">Value-Added Tax (VAT)<\/span><\/a><\/h3><\/div><div id=\"ca3f4825101c7f130\" class=\"panel-collapse collapse \" aria-labelledby=\"toggle_ca3f4825101c7f130\"><div class=\"panel-body toggle-content fusion-clearfix\">\n<p class=\"p1\">All businesses with a turnover exceeding 10,000,000 XPF per year are subject to VAT, except for companies engaged in export operations, which benefit from an exemption.<\/p>\n<p><strong>The VAT taxpayer has two obligations:<\/strong><\/p>\n<div class=\"section\">\n<div class=\"layoutArea\">\n<div class=\"column\">\n<ul>\n<li>To invoice VAT ;<\/li>\n<li>To declare and remit the VAT to the tax authority monthly or quarterly.<\/li>\n<\/ul>\n<p>New VAT taxpayers are required to submit declarations based on their tax regime, which is determined according to their projected turnover.<\/p>\n<p><a href=\"https:\/\/www.impot-polynesie.gov.pf\/\" target=\"_blank\" rel=\"noopener\">For further information on taxpayer obligations, access the DICP&#8217;s official website.<\/a><\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div><\/div><\/div><\/div><\/div><div class=\"fusion-title title fusion-title-5 fusion-sep-none fusion-title-text fusion-title-size-two\" style=\"--awb-text-color:var(--awb-custom_color_2);--awb-margin-top:40px;--awb-margin-bottom:20px;--awb-margin-top-small:40px;\"><h2 class=\"fusion-title-heading title-heading-left\" style=\"margin:0;text-transform:uppercase;\">3. Company deed registration formalities<\/h2><\/div><div class=\"fusion-builder-row fusion-builder-row-inner fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"width:104% !important;max-width:104% !important;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-1 fusion_builder_column_inner_2_3 2_3 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:66.666666666667%;--awb-margin-top-large:0px;--awb-spacing-right-large:2.88%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:2.88%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"accordian fusion-accordian\" style=\"--awb-padding-top:5px;--awb-padding-bottom:5px;--awb-border-size:0px;--awb-icon-size:13px;--awb-content-font-size:14px;--awb-icon-alignment:left;--awb-hover-color:#f9f9f9;--awb-border-color:#cccccc;--awb-background-color:#ffffff;--awb-divider-color:var(--awb-color3);--awb-divider-hover-color:#e0dede;--awb-icon-color:var(--awb-color2);--awb-title-color:var(--awb-color8);--awb-content-color:var(--awb-color2);--awb-icon-box-color:var(--awb-color3);--awb-toggle-hover-accent-color:var(--awb-color2);--awb-toggle-active-accent-color:var(--awb-color8);--awb-title-font-family:&quot;Montserrat&quot;;--awb-title-font-weight:600;--awb-title-font-style:normal;--awb-title-font-size:16px;--awb-content-font-family:&quot;Montserrat&quot;;--awb-content-font-style:normal;--awb-content-font-weight:400;\"><div class=\"panel-group fusion-toggle-icon-boxed\" id=\"accordion-4627-3\"><div class=\"fusion-panel panel-default panel-73d599cc1c08e64e5 fusion-toggle-has-divider\"><div class=\"panel-heading\"><h3 class=\"panel-title toggle\" id=\"toggle_73d599cc1c08e64e5\"><a aria-expanded=\"false\" aria-controls=\"73d599cc1c08e64e5\" role=\"button\" data-toggle=\"collapse\" data-parent=\"#accordion-4627-3\" data-target=\"#73d599cc1c08e64e5\" href=\"#73d599cc1c08e64e5\"><span class=\"fusion-toggle-icon-wrapper\" aria-hidden=\"true\"><i class=\"fa-fusion-box active-icon awb-icon-minus\" aria-hidden=\"true\"><\/i><i class=\"fa-fusion-box inactive-icon awb-icon-plus\" aria-hidden=\"true\"><\/i><\/span><span class=\"fusion-toggle-heading\">1. Company creation, regardless of Legal Structure<\/span><\/a><\/h3><\/div><div id=\"73d599cc1c08e64e5\" class=\"panel-collapse collapse \" aria-labelledby=\"toggle_73d599cc1c08e64e5\"><div class=\"panel-body toggle-content fusion-clearfix\">Registration fees are applicable to contributions made to the company, based on the following rates:<\/p>\n<div class=\"page\" title=\"Page 3\">\n<div class=\"section\">\n<div class=\"layoutArea\">\n<div class=\"column\">\n<ul>\n<li>Contributions of money, receivables, deposits, guarantees, current accounts, and movable property are tawed at a rate of 1% ;<\/li>\n<li>Contributions of business assets, clientele lease rights, or lease promises are taxed at a rate of 3% ;<\/li>\n<li>Contributions of real estate or property rights are taxed at a rate of 5% (3% plus the property registration tax of 2%) ;<\/li>\n<\/ul>\n<p>The minimum registration fee applicable to the creation of companies is 10,000 XPF.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div><\/div><\/div><div class=\"fusion-panel panel-default panel-c54445d9de1fc621e fusion-toggle-has-divider\"><div class=\"panel-heading\"><h3 class=\"panel-title toggle\" id=\"toggle_c54445d9de1fc621e\"><a aria-expanded=\"false\" aria-controls=\"c54445d9de1fc621e\" role=\"button\" data-toggle=\"collapse\" data-parent=\"#accordion-4627-3\" data-target=\"#c54445d9de1fc621e\" href=\"#c54445d9de1fc621e\"><span class=\"fusion-toggle-icon-wrapper\" aria-hidden=\"true\"><i class=\"fa-fusion-box active-icon awb-icon-minus\" aria-hidden=\"true\"><\/i><i class=\"fa-fusion-box inactive-icon awb-icon-plus\" aria-hidden=\"true\"><\/i><\/span><span class=\"fusion-toggle-heading\">2. The transfer of shares<\/span><\/a><\/h3><\/div><div id=\"c54445d9de1fc621e\" class=\"panel-collapse collapse \" aria-labelledby=\"toggle_c54445d9de1fc621e\"><div class=\"panel-body toggle-content fusion-clearfix\">\n<div class=\"page\" title=\"Page 3\">\n<div class=\"section\">\n<div class=\"layoutArea\">\n<div class=\"column\">\n<p>The acts of transferring shares in a company whose capital is divided into shares are subject to a registration fee of 2%. The transfer of social shares, regardless of their nature, is subject to a registration fee of 5%. These fees are based on the price stated in the deed or the accounting value if it is higher.<\/p>\n<p>However, transfers of shares or social shares that grant the holders the right to enjoy or be assigned real estate are taxed as real estate sales.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div><\/div><\/div><div class=\"fusion-panel panel-default panel-6a64ba81672cfdc0f fusion-toggle-has-divider\"><div class=\"panel-heading\"><h3 class=\"panel-title toggle\" id=\"toggle_6a64ba81672cfdc0f\"><a aria-expanded=\"false\" aria-controls=\"6a64ba81672cfdc0f\" role=\"button\" data-toggle=\"collapse\" data-parent=\"#accordion-4627-3\" data-target=\"#6a64ba81672cfdc0f\" href=\"#6a64ba81672cfdc0f\"><span class=\"fusion-toggle-icon-wrapper\" aria-hidden=\"true\"><i class=\"fa-fusion-box active-icon awb-icon-minus\" aria-hidden=\"true\"><\/i><i class=\"fa-fusion-box inactive-icon awb-icon-plus\" aria-hidden=\"true\"><\/i><\/span><span class=\"fusion-toggle-heading\">3. Capital increases and reductions<\/span><\/a><\/h3><\/div><div id=\"6a64ba81672cfdc0f\" class=\"panel-collapse collapse \" aria-labelledby=\"toggle_6a64ba81672cfdc0f\"><div class=\"panel-body toggle-content fusion-clearfix\">\n<div class=\"page\" title=\"Page 3\">\n<div class=\"section\">\n<div class=\"layoutArea\">\n<div class=\"column\">\n<ul>\n<li>Capital increase through cas contributions are taxed at a fixed fee of 2,500 XPF.<\/li>\n<li>For other forms of capital increases, the rates defined in point 1\/ are applied.<\/li>\n<li>Capital reduction acts are taxed at a fixed fee of 7,000 XPF, unless proportional fees are applied in the case of asset transfers between partners or the acquisition of shares by a partner.<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div><\/div><\/div><div class=\"fusion-panel panel-default panel-0235f4de3adf78884 fusion-toggle-has-divider\"><div class=\"panel-heading\"><h3 class=\"panel-title toggle\" id=\"toggle_0235f4de3adf78884\"><a aria-expanded=\"false\" aria-controls=\"0235f4de3adf78884\" role=\"button\" data-toggle=\"collapse\" data-parent=\"#accordion-4627-3\" data-target=\"#0235f4de3adf78884\" href=\"#0235f4de3adf78884\"><span class=\"fusion-toggle-icon-wrapper\" aria-hidden=\"true\"><i class=\"fa-fusion-box active-icon awb-icon-minus\" aria-hidden=\"true\"><\/i><i class=\"fa-fusion-box inactive-icon awb-icon-plus\" aria-hidden=\"true\"><\/i><\/span><span class=\"fusion-toggle-heading\">4. Dissolution and liquidation of companies<\/span><\/a><\/h3><\/div><div id=\"0235f4de3adf78884\" class=\"panel-collapse collapse \" aria-labelledby=\"toggle_0235f4de3adf78884\"><div class=\"panel-body toggle-content fusion-clearfix\">\n<div class=\"page\" title=\"Page 3\">\n<div class=\"section\">\n<div class=\"layoutArea\">\n<div class=\"column\">\n<p>The acts of company dissolution are subject to a fixed fee of 7,000 XPF, unless liquidation is involved. In the case of the transfer of assets to one or more shareholders who are not contributors, transfer or mutation taxes will apply.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-2 fusion_builder_column_inner_1_3 1_3 fusion-flex-column\" style=\"--awb-padding-top:50px;--awb-padding-right:50px;--awb-padding-bottom:50px;--awb-padding-left:50px;--awb-bg-color:var(--awb-color4);--awb-bg-color-hover:var(--awb-color4);--awb-bg-size:cover;--awb-width-large:33.333333333333%;--awb-margin-top-large:0px;--awb-spacing-right-large:5.76%;--awb-margin-bottom-large:40px;--awb-spacing-left-large:5.76%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-4 fusion-text-no-margin\" style=\"--awb-content-alignment:justify;--awb-text-color:var(--awb-color8);--awb-margin-top:0px;--awb-margin-bottom:0px;--awb-text-font-family:&quot;Montserrat&quot;;--awb-text-font-style:normal;--awb-text-font-weight:600;\"><div class=\"page\" title=\"Page 2\">\n<p>Theses registration formalities must be completed with the Directorate of Land Affairs (DAF).<\/p>\n<div class=\"section\">\n<div class=\"layoutArea\">\n<div class=\"column\"><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div><div ><a class=\"fusion-button button-flat fusion-button-default-size button-default fusion-button-default button-1 fusion-button-default-span fusion-button-default-type\" target=\"_blank\" rel=\"noopener noreferrer\" href=\"https:\/\/www.service-public.pf\/daf\/\"><span class=\"fusion-button-text awb-button__text awb-button__text--default\">Access the official website of the DAF<\/span><\/a><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/p>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":425,"featured_media":0,"parent":4622,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"100-width.php","meta":{"_acf_changed":false,"_seopress_robots_primary_cat":"","_seopress_titles_title":"","_seopress_titles_desc":"","_seopress_robots_index":"","footnotes":""},"class_list":["post-4627","page","type-page","status-publish","hentry"],"acf":[],"lang":"en","translations":{"en":4627,"fr":3204},"pll_sync_post":[],"_links":{"self":[{"href":"https:\/\/www.service-public.pf\/ade\/wp-json\/wp\/v2\/pages\/4627","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.service-public.pf\/ade\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.service-public.pf\/ade\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.service-public.pf\/ade\/wp-json\/wp\/v2\/users\/425"}],"replies":[{"embeddable":true,"href":"https:\/\/www.service-public.pf\/ade\/wp-json\/wp\/v2\/comments?post=4627"}],"version-history":[{"count":22,"href":"https:\/\/www.service-public.pf\/ade\/wp-json\/wp\/v2\/pages\/4627\/revisions"}],"predecessor-version":[{"id":5121,"href":"https:\/\/www.service-public.pf\/ade\/wp-json\/wp\/v2\/pages\/4627\/revisions\/5121"}],"up":[{"embeddable":true,"href":"https:\/\/www.service-public.pf\/ade\/wp-json\/wp\/v2\/pages\/4622"}],"wp:attachment":[{"href":"https:\/\/www.service-public.pf\/ade\/wp-json\/wp\/v2\/media?parent=4627"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}