Submit to National Assembly the tax policy reform including measures on VAT, business tax, and the investment code, to take effect with the 2010 budget (MEFP Text Table 1). On the VAT incorporate into the budget the higher thresholds for small, medium, and large enterprises in January 2010, and make small enterprises liable for simplified taxation instead of VAT, in accordance with IMF recommendations and WAEMU directives (MEFP ¶20). 
At R4, this benchmark was changed from a performance criterion. Met at R5.