Its suppression was contrary to the public policy of

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abolished by the Finance Law for the financial year 2003. Its suppression was contrary to the public policy of "fight against the expensive life", with regard to the savage export that the food products and other basic necessities. In our 2009 contribution entitled "Cameroon, what fiscal policy?" We had already suggested that these exports be taxed. The Finance Law for fiscal 2013 attempted to address this concern by restoring the exit rights on the gross proceeds. But with this law, the list of annuity products exempted from it, which already included cocoa, coffee, cotton, rubber, medicinal plants, palm oil, and banana, By pineapple and bean. However, their local transformation or working should have been encouraged through this taxation. Under the Finance Act for fiscal year 2017, annuity products that are exempt from exit duties include cotton, rubber, palm oil, bananas, beans and pineapples. It is now understood that cocoa, coffee and medicinal plants will now be subject to exit duties at 2%, compared with 5% previously. As we already concluded in 2013 on food products, we do not see this as a deterrent to domestic consumer protection. Similarly, it does not seem to be an incentive for agro-food industrialization, following the main orientations given in this direction. 5.- Centralization and redistribution of agricultural levies.- Agricultural levies are taxes not provided for in the Customs Tariff and relate mainly to cocoa and coffee. On the export side, these levies were previously collected by the Cocoa and Coffee Authority (ONCC), the Inter-Cocoa and Coffee Council (CICC), the Cocoa and Coffee Sector Development Fund (FODECC, Cocoa Development Corporation SODECAO. From 1 January 2017, they will be settled on the accounting in the accounts, recovered by the customs authorities and repaid in the accounts of the bodies concerned in accordance with the procedures laid down by regulation. The Act specifies that such centralization is carried out in accordance with Article 297 of the CEMAC Customs Code. However, this article does not make an obligation to centralize these receipts. He simply gives the opportunity, stating that: "Taxes, other than those entered in the Customs Tariff, for which the Customs Administration may be responsible for collecting, shall be assessed and collected and recovered as Customs matters ". Moreover, the Law adds that "an amount corresponding to 10% is deducted from these agricultural levies and paid directly to the State Treasury for the export duties borne by coffee and cocoa"; This is the subtle introduction of a second right of exit on cocoa and coffee, in addition to the one mentioned above (supra no. 4). It should be recalled that since the beginning of the cocoa and coffee season 2014- 2015, 150 CFA francs have been levied on each kilogram of exported cocoa and 100 CFA francs on
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each kilogram of coffee. In the past, this levy was 54 CFA francs. The upward revision of these export levies should make it possible to mobilize the 600 billion CFA francs necessary for the implementation of the plan to revive the cocoa-coffee sectors over the period 2015-2020. A plan to achieve by 2020
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  • Fall '19
  • tax administration

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