{"id":27959,"date":"2022-09-21T16:08:57","date_gmt":"2022-09-21T16:08:57","guid":{"rendered":"https:\/\/www.africa-press.net\/cameroun\/politique\/contentieux-fiscal-une-nouvelle-mesure-pour-faire-respecter-lexclusivite-accordee-aux-conseils-fiscaux-au-cameroun"},"modified":"2022-09-21T17:02:27","modified_gmt":"2022-09-21T17:02:27","slug":"contentieux-fiscal-une-nouvelle-mesure-pour-faire-respecter-lexclusivite-accordee-aux-conseils-fiscaux-au-cameroun","status":"publish","type":"post","link":"https:\/\/www.africa-press.net\/cameroun\/economie\/contentieux-fiscal-une-nouvelle-mesure-pour-faire-respecter-lexclusivite-accordee-aux-conseils-fiscaux-au-cameroun","title":{"rendered":"Contentieux fiscal\u00a0: une nouvelle mesure pour faire respecter l\u2019exclusivit\u00e9 accord\u00e9e aux conseils fiscaux au Cameroun"},"content":{"rendered":"

Africa-Press – Cameroun. <\/strong><\/span>Investir au Cameroun) – Neuf mois apre\u0300s l\u2019entre\u0301e en vigueur de la loi de finances 2022, les modalite\u0301s d\u2019assistance des contribuables en cas de contentieux devant l\u2019administration fiscale au Cameroun ne sont pas respecte\u0301es, si l\u2019on s\u2019en tient a\u0300 un communique\u0301 publie\u0301 le 19 septembre par la direction ge\u0301ne\u0301rale des Impo\u0302ts. D\u2019apre\u0300s cette loi de finances, les contribuables n\u2019auront plus la faculte\u0301 d\u2019e\u0302tre assiste\u0301s, lors de ces e\u0301tapes de la proce\u0301dure fiscale, par \u00ab un conseil de son choix \u00bb, mais pluto\u0302t par \u00ab un conseil fiscal agre\u0301e\u0301 Cemac et inscrit au tableau de l\u2019ordre, ou un centre de gestion agre\u0301e\u0301 de son choix \u00bb.<\/p>\n

Pour faire appliquer cette disposition, le fisc informe qu\u2019une une copie de la notification d\u2019agre\u0301ment par la Cemac ou l\u2019arre\u0302te\u0301 d\u2019agre\u0301ment en qualite\u0301 de centre de gestion agre\u0301e\u0301 signe\u0301 du ministre en charge des Finances et une attestation d\u2019inscription au tableau de l\u2019Ordre national des conseils fiscaux du Cameroun seront de\u0301sormais exige\u0301s lors pour la repre\u0301sentation et de la de\u0301fense des inte\u0301re\u0302ts des contribuables, a\u0300 l\u2019occasion des se\u0301ances de travail contradictoires pendant le contro\u0302le et lors de l\u2019instruction du contentieux fiscal.<\/p>\n

\u00ab Toute personne ne remplissant pas ces conditions n\u2019est pas admise aux se\u0301ances de travail contradictoires avec l\u2019administration en qualite\u0301 de repre\u0301sentant du contribuable, lequel conserve, au demeurant la faculte\u0301 d\u2019assurer par lui-me\u0302me sa de\u0301fense par ses services internes compe\u0301tents \u00bb, pre\u0301vient l\u2019administration fiscale. Toutefois, pre\u0301cise-t-elle, en ce qui concerne les proce\u0301dures devant les tribunaux, les contribuables conservent, comme par le passe\u0301, la faculte\u0301 de se faire assister par un conseil de leur choix.<\/p>\n

Ce changement exclut les experts-comptables et les avocats d\u2019affaires de l\u2019assistance des contribuables lors des proce\u0301dures de contro\u0302les et de recours pre\u0301alables (re\u0301clamation) devant l\u2019administration fiscale. Ce qui suscite l\u2019ire de l\u2019Ordre national des experts-comptables du Cameroun (Onecca) et des avocats d\u2019affaires. Pour ces derniers, cette loi a pour but inavoue\u0301 \u00ab de donner le monopole des marche\u0301s d\u2019assistance a\u0300 la ve\u0301rification fiscale, aux anciens fonctionnaires, devenus conseils fiscaux \u00bb. Des avocats continuent me\u0302me de penser qu\u2019il y a un flou. \u00ab La notion d\u2019administration exclut-elle celle de la Justice ? La notion de tribunal exclut-elle les phases devant l\u2019administration ? \u00bb, s\u2019interroge-t-il.<\/p>\n

En re\u0301ponse, l\u2019administration fiscale argue qu\u2019il faut que chaque acteur respecte ce que dit son agre\u0301ment : l\u2019expert-comptable est assigne\u0301 aux activite\u0301s comptables et de certification des comptes et le conseil fiscal est charge\u0301 d\u2019assister et de conseiller le contribuable en matie\u0300re fiscale.<\/p>\n

S.A.<\/b><\/p>\n

Lire aussi :<\/b><\/p>\n

Loi de finances 2022 : le Cameroun veut exclure experts-comptables et avocats d\u2019une partie du marche\u0301 du conseil fiscal<\/p>\n

Pour plus d’informations et d’analyses sur la Cameroun<\/a>, suivez Africa-Press<\/a><\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"

Africa-Press – Cameroun. Investir au Cameroun) – Neuf mois apre\u0300s l\u2019entre\u0301e en vigueur de la loi de finances 2022, les modalite\u0301s d\u2019assistance des contribuables en cas de contentieux devant l\u2019administration fiscale au Cameroun ne sont pas respecte\u0301es, si l\u2019on s\u2019en tient a\u0300 un communique\u0301 publie\u0301 le 19 septembre par la direction ge\u0301ne\u0301rale des Impo\u0302ts. D\u2019apre\u0300s […]<\/p>\n","protected":false},"author":82,"featured_media":27958,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3,10],"tags":[36,50,49],"class_list":["post-27959","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-economie","category-toutes-les-actualites","tag-africa-press","tag-africa-press-cameroun","tag-cameroun"],"yoast_head":"\nContentieux fiscal\u00a0: une nouvelle mesure pour faire respecter l\u2019exclusivit\u00e9 accord\u00e9e aux conseils fiscaux au Cameroun - Cameroun<\/title>\n<meta name=\"description\" content=\"Investir au Cameroun) - Neuf mois apre\u0300s l\u2019entre\u0301e en vigueur de la loi de finances 2022, les modalite\u0301s d\u2019assistance de ...\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.africa-press.net\/cameroun\/economie\/contentieux-fiscal-une-nouvelle-mesure-pour-faire-respecter-lexclusivite-accordee-aux-conseils-fiscaux-au-cameroun\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Contentieux fiscal\u00a0: une nouvelle mesure pour faire respecter l\u2019exclusivit\u00e9 accord\u00e9e aux conseils fiscaux au Cameroun\" \/>\n<meta property=\"og:description\" content=\"Investir au Cameroun) - 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