Скачать или смотреть The Cameroon General systemic tax ( IGS) an over view.

Innovations in Cameroon's Taxation for the 2025 Fiscal Year:
What are the Key Takeaways?
1) Objectives Pursued by the Legislator:
 Enhancing the Fiscal Efficiency of Decentralized Territorial Collectivities (DTCs): The government aims to improve the revenue generation capabilities of local governments to ensure better public service delivery.
 Modernizing and Improving Local Tax Collection Methods: By adopting digital solutions and streamlined processes, the tax collection system is set to become more efficient and user-friendly.
 Eliminating Low-Yield Taxes: To simplify the tax system and reduce administrative burdens, taxes that generate minimal revenue are being abolished.
 Expanding the Tax Base and Enhancing Compliance: By introducing a more structured and transparent tax system, more taxpayers will be included, reducing evasion and ensuring fair contributions from all economic actors.
2) Taxes Being Phased Out:
The following taxes are being eliminated and replaced by the General Synthetic Tax (IGS):
Flat-rate tax
Business license tax for taxpayers under the simplified regime
Municipal livestock tax
Hygiene and sanitation tax
Temporary public road occupancy fee (OTVP)
Market ticket
Entertainment tax
Parking tax
Stadium fees
Advertising tax
They are all replaced by the General Synthetic Tax (IGS)
3) Taxes That Are Maintained or Transformed:
Business License Tax for Taxpayers Under the Real Regime: Applicable to those with an annual turnover exceeding 50 million FCFA.
License for Beverage Sellers: Mandatory for all individuals selling alcoholic beverages, regardless of their tax regime.
Property Tax: Determined based on the property's location zone.
License on Games of Chance: Replaces the previous tax on games of chance and the licences production and sale of firearms.
Lease Registration Fee: Applicable to all rental agreements.
Special Excise Duty for Household Waste Collection: Aimed at funding waste management services.
Local Development Tax: Supports community development projects.
Tourist Tax: Levied on accommodations to promote tourism infrastructure.
Vehicle Stamp Duty: Mandatory for vehicle owners.
Advertising Stamp Duty: Applicable to advertising services.
Coming back to the General synthetic tax, where should it be paid?
4) The General Synthetic Tax (IGS):
Payment Locations:
All taxes, duties, and fees are now exclusively payable at Local Taxation and Individual Centers in French ‘’ les centres de fiscalité locale et de particuliers’’ (CFLP), which replace the Divisional Tax Centers (CDI).
Additionally, all tax payments can now be made online, enhancing convenience and efficiency.
How is it calculated?
Calculation Method:
According to Article C 40.- (1), the General Synthetic Tax is based on the annual turnover, excluding taxes, and is calculated according to the following tariffs.
The table:
Class
Turnover range (FCFA)
Amount to be paid (FCFA)

1
Less than 500 thousand
20,000

2
Equal to or greater than 500 thousand and less  than 1 million
30,000

3
Equal to or greater than 1 million and less than 1.5 million
40,000

4
Equal to or greater than 1.5 million and less than 2 million
50,000

5
Equal to or greater than 2 million and less than 2.5 million
60,000

6
Equal to or greater than 2.5 million and less  than 5 million
150000

7
Equal to or greater than 5 million and less than 10 million
300,000

8
Equal to or greater than 10 million and less than 20 million
500,000

9
Equal to or greater than 20 million and less than 30 million
1,000,000

10
Equal to or greater than 30 million and less than 50 million
2,000,000


For a turnover of less than 10 million FCFA:
Payment of the license fee if engaging in an activity that requires it.
Property tax.
Lease registration and other applicable fees, such as the Local Development Tax (TDL).
For a turnover between 10 million and 50 million FCFA:
Exemption from the business license tax.
No advance payments on turnover for income tax purposes.
Obligations include:
Payment of the IGS.
License fee if engaging in an activity that requires it.
Property tax.
Lease registration and other applicable fees.
Taxes withheld at the source, such as withholding tax on rent and other applicable deductions.
5) Fiscal and Accounting Obligations:
Declaration of All Income Received by the Company During the Previous Fiscal Year: Must be submitted by March 15 of each year.
IGS Declaration: To be filed within 15 days following the end of each quarter.
Accounting Records: Taxpayers with a turnover between 10 and 50 million FCFA are required to maintain accounts according to the minimal cash system.
Annual Personal Income Declaration: Individuals subject to the IGS must file their annual personal income declaration by October 31.
These reforms aim to simplify the tax system, enhance compliance, and support the growth of businesses in Cameroon.

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