Use turnover as the sole criterion for taxpayer classification with a turnover of CFAF 30 million as the minimum threshold for large taxpayers, VAT registration, and the standard tax system.
P1R2 macroeconomic rationale:  Enhance revenue generation potential by focusing on large taxpayers and streamline the structure of VAT, the largest revenue source.  At R3, upon advice by a recent AFRITAC TA mission, the turnover threshold was changed to CFAF 30 million (from 50 million) to ensure a sufficiently large number of taxpayers for the LTO.