Successful tenderers are not domiciled in cameroon

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successful tenderers are not domiciled in Cameroon, except in the case of medicines and medical consumables, which are exempt from it. 31.- Reform of the contribution of licenses (articles C10, C13, C21 to C26 and C31).- The Finance Law for the financial year 2017 reformed the regime of the license through : The terms of liquidation, declaration and payment; The medium materializing its acknowledgment; And obligations of taxpayers. The contribution of the license is now liquidated by applying a rate on turnover for the last financial year closed as follows: 0.159% for large companies, with a floor of CFAF 5 million and a ceiling of CFAF 2.5 billion; 0.283% for medium-sized enterprises, with a floor of 141,500 FCFA and a ceiling of 4.5 million FCFA; 0.494% for small enterprises, with a floor of 50,000 FCFA and a ceiling of 140,000 FCFA. The declaration and liquidation can be done directly online. C - DEVELOPMENT/REVERSAL OF CERTAIN TAXES 32.- Establishment of a specific excise duty on certain non-returnable packaging (Article 142 (9)).- In the context of environmental protection and following the ratification of the Paris Agreement on Climate Change Act, the Finance Law for the financial year 2017 introduces a specific excise duty on lost (non-returnable) packaging. The tariffs for this new taxation are: 15 FCFA per non-returnable packaging unit for alcoholic and soft drinks; 5 FCFA per non-returnable packaging unit for all others. It
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would have been desirable for this arrangement to indicate how this new taxation will actually serve to preserve the environment. 33.- Establishment of a residence tax (articles 221 to 224 and C52bis).- In order to meet the challenges of improving the tourist supply and drawing on the practice observed in several countries, Finance for the financial year 2017 introduces a visitor's tax of 5,000 FCFA per night for hotels of 5 stars; 4,000 FCFA per night for 4 star hotels; 3,000 FCFA per night for 3 star hotels; 1,000 FCFA per night for 2 star hotels; 500 FCFA per night for hotels of 1 star and other unclassified establishments. The proceeds from the tourist tax are divided between the locality of the hotel (20%) and the State (80%). 34.- Reorganization of certain provisions relating to the Special Tax on Petroleum Products (Articles 231, 233, 234, 235, 236 and 237).- The Finance Law for the financial year 2017 readjusts the tariffs and the reporting period Of the STPP; It also removes the reference to the Road Use Charge (RUC) and the importer of petroleum products. As regards the readjustment of the deadline, it had been observed for several years that it was impossible for the STPP to be repaid by the legal taxpayers on the 15th of the month following the month in which it was carried out. After several attempts to revise the relevant provisions, the General Directorate of Taxation had to authorize it, in 2014, that the repayment of the TSPP collected by the legal taxpayers should be made no later than the 20th of the following month. The Finance Act for the financial year 2017 thus confirms a refined practice. The
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  • Fall '19
  • tax administration

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