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<\/figure>\n\n\n\nCette C\u00e9r\u00e9monie a \u00e9t\u00e9 pr\u00e9sid\u00e9e par le Gouverneur de la R\u00e9gion du Littoral Samuel Dieudonn\u00e9 IVAHA DIBOUA, c\u2019\u00e9tait dans la salle Polyvalente des Services du Gouverneur le Mercredi 24 Avril 2024.<\/p>\n\n\n\n
Elle a vue la participation du Secr\u00e9taire G\u00e9n\u00e9rale des Services du Gouverneur, des responsables de la DGI et ses D\u00e9membrements, des D\u00e9l\u00e9gu\u00e9s R\u00e9gionaux, les forces vives , des Maires ou les repr\u00e9sentants, des centres de gestion agr\u00e9er \u00e0 la DGI, et la partie civile .<\/p>\n\n\n\n
Au cours de ces \u00e9changes il a \u00e9t\u00e9 question pour les responsables de la DGI venue de la Capitale Politique d\u2019apporter des \u00e9claircis sur les modalit\u00e9s de mise en \u0153uvre de la d\u00e9claration annuelle des revenus des contribuables non professionnels.<\/p>\n\n\n\n
C\u2019est pour une meilleure appropriation de la circulaire N\u00b000000003\/MINFI\/DGI\/LRI du 20 mars 2024 pr\u00e9cisant les modalit\u00e9s de mise en \u0153uvre sur la Reforme de la d\u00e9claration annuelle des revenus des contribuables non professionnels, que la R\u00e9gion du Littoral plus pr\u00e9cis\u00e9ment la Ville de Douala d\u2019accueille ce jour le Lancement officiel de la Caravane de Sensibilisation sur la r\u00e9forme de la d\u00e9claration annuelle des revenus des particuliers.<\/p>\n\n\n\n
La r\u00e9introduction de la d\u00e9claration annuelle des revenus au Cameroun de la Loi des Finances(LF) 2021 avait deux (2) objectifs principaux ; le premier \u00e9tait d\u2019am\u00e9liorer le rendement de la fiscalit\u00e9 des particuliers dont les recettes cumul\u00e9es de taxe fonci\u00e8re et de l\u2019IR repr\u00e9sentent en moyenne 7% au Cameroun , 17% dans (30pays Africains ) et (24% dans les Pays OCDE ) des recettes fiscales globales et moins de 2 points du PIB, (moyenne Africaine 4%) ; et second Renforcer l\u2019\u00e9quit\u00e9 fiscale .<\/p>\n\n\n\n
Selon la DGI, dans le Champ d\u2019application de la R\u00e9forme, les concern\u00e9s de la D\u00e9claration annuelle des revenus sont tous les contribuables non professionnels, c\u2019est-\u00e0-dire les personnes physiques qui per\u00e7oivent des revenus passifs, comme les \u00ab Traitements, salaires, pensions et rentes viag\u00e8res ; Revenus des Capitaux mobiliers (Dividendes, int\u00e9r\u00eats) ; Revenus Fonciers ; Plus-values non Professionnels ; B\u00e9n\u00e9fices non Commerciaux ; Revenus non Commerciaux \u00bb<\/p>\n\n\n\n
A cot\u00e9s de ceux-ci, la DGI pr\u00e9cise que sont \u00e9galement soumis \u00e0 la d\u00e9claration annuelle
\u00ab Les contribuables personnes physiques exer\u00e7ant une activit\u00e9 commerciale, industrielle, artisanale, lib\u00e9rale ou agricole ; Les contribuables non professionnels assujettis \u00e0 la taxe sur la propri\u00e9t\u00e9 fonci\u00e8re. \u00bb<\/p>\n\n\n\n
En ce qui concerne les modalit\u00e9s de d\u00e9claration et de paiement de l\u2019IR par les contribuables non professionnels, la DGI mentionne que \u00ab le paiement anticip\u00e9 en cours d\u2019exercice est retenu \u00e0 la source et sur L’Acompte ou le Pr\u00e9compte des IRPP\u00bb
Au niveau du R\u00e9gulateur, la DGI souligne que \u00ab la D\u00e9claration Annuelle des revenus Permet de r\u00e9gulariser l’imp\u00f4t sur le revenu ; Cas o\u00f9 les retenues \u00e0 la source n’ont pas \u00e9t\u00e9 effectu\u00e9es, ont \u00e9t\u00e9 insuffisantes ou concernent des revenus de source \u00e9trang\u00e8re. \u00bb<\/p>\n\n\n\n
La DGI a mit sur pied Plusieurs Modes de Paiements \u00e0 savoir :<\/p>\n\n\n\n
\u2022 Les esp\u00e8ces aupr\u00e8s des banques ou \u00e9tablissements financiers agr\u00e9\u00e9s ;
\u2022 Les virements bancaires ;
\u2022 Les t\u00e9l\u00e9phonies mobiles ;
\u2022 Les T\u00e9l\u00e9paiement.<\/p>\n\n\n\n
Pour cette phase, les sanctions ne seront pas de mise, c\u2019est pourquoi ses responsables ont martel\u00e9 au cours de cette c\u00e9r\u00e9monie que \u00ab nous prendrons du temps d\u2019informer les contribuables constamment avant d\u2019appliquer une \u00e9ventuelle sanction \u00bb.<\/p>\n\n\n\n
Les sanctions sont d\u2019une cat\u00e9gorie \u00e0 une autre :<\/p>\n\n\n\n
- \n
- Parlant de la P\u00e9nalit\u00e9 de retard : 10% par mois de retard, sans exc\u00e9der 30% ;<\/li>\n\n\n\n
- Parlant de la Taxation d’office : en cas de non-d\u00e9claration apr\u00e8s mise en demeure, la p\u00e9nalit\u00e9 sera 100%<\/li>\n<\/ul>\n\n\n\n
Malgr\u00e9 le fait que ce s\u00e9minaire a \u00e9t\u00e9 bien accueilli et appr\u00e9ci\u00e9 des participants , cependant plusieurs trouvent \u00e0 celui -ci des points \u00e0 am\u00e9liorer \u00e0 l\u2019instar de la Directrice Ex\u00e9cutive du Centre de Gestion Agr\u00e9e DAPSSI JM(C.G.A) ; Mme NGU Chimene \u00ab je tiens tout d\u2019abord \u00e0 saluer la mesure , parce que sa permet d\u2019avoir une \u00e9quit\u00e9 fiscale , jusqu\u2019ici se n\u2019\u00e9taient que les grandes Entreprises qui payaient beaucoup plus d\u2019Imp\u00f4t , si sa permet qu\u2019ont puissent r\u00e9duire le taux d\u2019imposition c\u2019est bon enfin que les petits contribuables et les grands soient au m\u00eame niveau ; mais \u00e0 cot\u00e9s de sa il y\u2019a quant m\u00eame quelques difficult\u00e9s , moi en tant que Directrice Ex\u00e9cutive d\u2019un Centre de Gestion Agr\u00e9e ; il faut noter que la Loi n\u2019a pas encore pr\u00e9vu qu\u2019il y\u2019a des contribuables des r\u00e9gimes non professionnels qui ont le droits d\u2019\u00eatre d\u2019agr\u00e9e \u00e0 un centre de gestion agr\u00e9e, quand vous arrivez pour faire des d\u00e9claration on vous donne l\u2019impression que vous pouvez \u00eatre adh\u00e9rents dans un centre de gestion agr\u00e9e, sauf que la Loi n\u2019a pas encadrer cette mesure , par exemple si vous prenez l\u2019article 118 du code G\u00e9n\u00e9rale des Imp\u00f4ts , vous vous rendriez compte qu\u2019il y\u2019a que deux cat\u00e9gories pour le moment qui doivent \u00eatre adh\u00e9rents dans un Centre de Gestion Agr\u00e9e , les contribuables qui sont au r\u00e9gime Plus Simplifi\u00e9 c\u2019est-\u00e0-dire ceux qui r\u00e9alisent un chiffre d\u2019affaires inferieur \u00e0 50millions de FCFA et ceux qui sont du r\u00e9gime R\u00e9el qui sont ceux qui r\u00e9alisent un chiffrent d\u2019affaires de 50milloins et Plus , dont voil\u00e0 les deux qui sont reconnus , maintenant sur la plate forme quand vous vous inscrivez on vous faire comprendre que vous avez doit \u00e0 une r\u00e9duction de 50% sur votre d\u00e9claration annuelle , sauf que c\u2019est dire comme sa , mais on a due mal \u00e0 savoir si c\u2019est applicables , moi en tant que directrice qu\u2019est ce que je fais accepter ceux qui viendront pour adh\u00e9rer \u00e0 mon centre de Gestion agr\u00e9e , ou alors je les accepte et j\u2019attends qu\u2019une loi sera mise en \u0153uvre pour eux plus tard ; et si je les accepte quel tarif pour eux dont comme je dis ceux qui sont du r\u00e9gime non professionnels la Loi ne les encadrent pas encore et cela cause jusqu\u2019ici des probl\u00e8mes \u2026 \u00bb<\/p>\n\n\n\n
Dans l’optique de faciliter l’accomplissement de cette r\u00e9forme, l’administration fiscale met \u00e0 la disposition des usagers une plate-forme \u00e9lectronique disponible et accessible \u00e0 travers le site web de la DGI (http:\/\/www.xn--impts-8ta.cm\/) et un num\u00e9ro vert 8200 pour accompagner les contribuables dans l’accomplissement de leurs obligations fiscales.<\/p>\n\n\n\n
Cette caravane de sensibilisation se d\u00e9ploiera sur l’ensemble du triangle National pour apporter l’appui n\u00e9cessaire aux usagers.<\/p>\n\n\n\n
Le Gouverneur de la R\u00e9gion du Littoral invite tous les participants \u00e0 ces \u00e9changes d\u2019en faire bon usage et de plier \u00e0 la r\u00e9glementation de LF2021.<\/p>\n\n\n\n
Fabrice Tatisson<\/p>\n","protected":false},"excerpt":{"rendered":"
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