Actual taxpayers the marketers are obliged to pay the

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actual taxpayers, the Marketers, are obliged to pay the standard repayment period on the 15th of the following month. The deletion of the reference to the RUC also confirms a proven practice. However, if this deletion is effective at the level of Article 236 of the General Tax Code, it is not the same at the level of article nineteenth of the Finance Law for the financial year 2017, which continues to mention the RUC. There will then be a serious problem in allocating his quota to the Road Fund, especially since the rates per liter of taxable proceeds have been eliminated by the new Act; The latter merits a rereading by Parliament on this specific point. The Finance Law for the financial year 2017 also removed the procedures for the breakdown of the various copies of the TSPP declaration, as described in Article 237 of the General Tax Code. As for the removal of the reference to the importer of petroleum products, it is justified by the fact that the importer is not necessarily the Marketer who will distribute imported petroleum products. Indeed, imports are regulated and authorized by the competent authority on the basis of a specific need identified on the national market. The imported products are stored in the common bins of the Société Camerounaise des Dépôts Pétroliers (SCDP); They are thereafter distributed among all the Maketers authorized for the release for consumption. It is therefore on the basis of this distribution that the STPP is actually payable, and not the actual import. As regards the raising of the tariffs of the TSPP, it should be recalled that in July 2014, as part
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of government measures to reduce the direct subsidy granted by the State to consumers of refined petroleum products, TSPP had increased from CFAF 120 to CFAF 80 per liter of Super and CFAF 65 to CFAF 60 per liter of gas oil. In addition to this, SONARA had also seen a large part of its revenues cut as demonstrated in our November 2016 contribution, entitled "Prices of Refined Petroleum Products, IMF and SONARA, biased Analyzes ". These measures took place in a context marked by a very high level of crude oil prices on the international market, imposing heavy price subsidies on consumers. As a result of the downturn in the price of a barrel of crude oil, the phenomenon of subsidies has disappeared, giving way to an overpayment paid to the State by the consumer. As we have shown in our contribution of November 2016 mentioned above, this too perceived is only apparent because determined on the basis of a refinery price voluntarily truncated. The improvement observed over more than a year should have been used instead to restore the true price released refinery before considering any increase in tariffs of the TSPP. But the IMF pressing, it is rather this last direction that was taken, with a view to make-up tax revenue. We will soon see the negative effects on public finances taken globally.
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  • Fall '19
  • tax administration

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