{"id":59981,"date":"2024-01-06T12:51:39","date_gmt":"2024-01-06T12:51:39","guid":{"rendered":"https:\/\/www.africa-press.net\/cameroun\/politique\/internet-et-reseaux-sociaux-les-revenus-des-influenceurs-et-vendeurs-en-ligne-desormais-taxes-a-5-au-cameroun"},"modified":"2024-01-06T14:04:02","modified_gmt":"2024-01-06T14:04:02","slug":"internet-et-reseaux-sociaux-les-revenus-des-influenceurs-et-vendeurs-en-ligne-desormais-taxes-a-5-au-cameroun","status":"publish","type":"post","link":"https:\/\/www.africa-press.net\/cameroun\/economie\/internet-et-reseaux-sociaux-les-revenus-des-influenceurs-et-vendeurs-en-ligne-desormais-taxes-a-5-au-cameroun","title":{"rendered":"Internet et Re\u0301seaux Sociaux: les Revenus des \u00ab Influenceurs \u00bb et Vendeurs en Ligne De\u0301sormais Taxe\u0301s A\u0300 5% au Cameroun"},"content":{"rendered":"

Africa-Press – Cameroun. <\/strong><\/span>Investir au Cameroun) – Dans le cadre des mesures d\u2019e\u0301largissement de l\u2019assiette fiscale prises dans la loi de finances 2024 de l\u2019E\u0301tat du Cameroun, il est institue\u0301 \u00ab un taux alle\u0301ge\u0301 de 5% au titre de l\u2019impo\u0302t sur les be\u0301ne\u0301fices non commerciaux (BNC), applicable aux revenus ge\u0301ne\u0301re\u0301s sur les plateformes nume\u0301riques par les particuliers qui re\u0301alisent des ope\u0301rations de vente d\u2019un bien, de fourniture d\u2019un service ou d\u2019e\u0301change, de partage d\u2019un bien (e\u0301conomie collaborative) \u00bb, peut-on lire dans la circulaire sur l\u2019exe\u0301cution de la loi de finances 2024, signe\u0301e le 29 de\u0301cembre 2023 par le ministre des Finances, Louis Paul Motaze\u0301.<\/p>\n

Les termes de cette circulaire ministe\u0301rielle laissent entendre que depuis le 1er janvier 2024, les revenus ge\u0301ne\u0301re\u0301s par les particuliers ope\u0301rant dans la vente en ligne, activite\u0301 en pleine expansion au Cameroun depuis l\u2019ave\u0300nement de l\u2019Internet et des re\u0301seaux sociaux, sont de\u0301sormais assujettis au paiement de l\u2019impo\u0302t sus-mentionne\u0301. Il en est de me\u0302me des revenus engrange\u0301s par les \u00ab influenceurs \u00bb, terme ge\u0301ne\u0301ralement utilise\u0301 pour de\u0301signer des personnes physiques vendant leur notorie\u0301te\u0301 sur les re\u0301seaux sociaux et autres plateformes nume\u0301riques, a\u0300 travers divers services rendus aux entreprises et a\u0300 des particuliers.<\/p>\n

Au demeurant, si l\u2019on peut comprendre que le gouvernement, en que\u0302te permanente de ressources pour satisfaire ses besoins de plus en plus croissants, s\u2019inte\u0301resse a\u0300 cette autre niche fiscale (comme ce fut de\u0301ja\u0300 le cas il y a quelques anne\u0301es avec les transferts d\u2019argent par voie e\u0301lectronique, NDLR), l\u2019on peut cependant s\u2019interroger sur l\u2019effectivite\u0301 de la mise en \u0153uvre de cette mesure. Ceci, au regard de la complexite\u0301 de la trac\u0327abilite\u0301 des revenus issus des activite\u0301s sus-mentionne\u0301es.<\/p>\n

En effet, s\u2019il est loisible de retracer les revenus ge\u0301ne\u0301re\u0301s par les entreprises formelles de vente en ligne, aux fins du paiement des diffe\u0301rents impo\u0302ts auxquels la socie\u0301te\u0301 est assujettie, il apparai\u0302t bien difficile d\u2019assurer par exemple la trac\u0327abilite\u0301 des revenus engrange\u0301s par un jeune e\u0301tudiant qui vend des produits a\u0300 travers ses pages sur les re\u0301seaux sociaux, et se fait payer en cash. La me\u0302me difficulte\u0301 apparai\u0302t pour le cas d\u2019un \u00ab influenceur \u00bb qui fait la publicite\u0301 de produits sur ses pages pour doper les ventes, contre une re\u0301mune\u0301ration effectue\u0301e par d\u2019autres moyens de paiements en dehors de ceux assurant une certaine trac\u0327abilite\u0301 comme le che\u0300que ou encore le Mobile Money.<\/p>\n

\u00ab Le syste\u0300me fiscal camerounais est de\u0301claratif. Les assujettis devront souscrire leurs de\u0301clarations conforme\u0301ment a\u0300 la le\u0301gislation en vigueur. L\u2019administration fiscale se re\u0301servant ensuite le droit de s\u2019assurer de la conformite\u0301 desdites de\u0301clarations au moyen des contro\u0302les divers. Les e\u0301quipes en charge desdits contro\u0302les ayant tous les moyens pour reconstituer les revenus des concerne\u0301s \u00bb, confie une source autorise\u0301e a\u0300 la direction ge\u0301ne\u0301rale des impo\u0302ts (DGI) du ministe\u0300re des Finances.<\/p>\n

Brice R. Mbodiam <\/b><\/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) – Dans le cadre des mesures d\u2019e\u0301largissement de l\u2019assiette fiscale prises dans la loi de finances 2024 de l\u2019E\u0301tat du Cameroun, il est institue\u0301 \u00ab un taux alle\u0301ge\u0301 de 5% au titre de l\u2019impo\u0302t sur les be\u0301ne\u0301fices non commerciaux (BNC), applicable aux revenus ge\u0301ne\u0301re\u0301s sur les plateformes nume\u0301riques par […]<\/p>\n","protected":false},"author":82,"featured_media":59980,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3,10],"tags":[36,50,49],"class_list":["post-59981","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":"\nInternet et Re\u0301seaux Sociaux: les Revenus des \u00ab Influenceurs \u00bb et Vendeurs en Ligne De\u0301sormais Taxe\u0301s A\u0300 5% au Cameroun - 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