{"id":61475,"date":"2024-02-18T23:23:23","date_gmt":"2024-02-18T23:23:23","guid":{"rendered":"https:\/\/www.africa-press.net\/cameroun\/politique\/la-situation-fiscale-de-perenco-magil-siemens-bgi-sanlam-allianz-cdec-en-question-au-cameroun"},"modified":"2024-02-18T23:33:05","modified_gmt":"2024-02-18T23:33:05","slug":"la-situation-fiscale-de-perenco-magil-siemens-bgi-sanlam-allianz-cdec-en-question-au-cameroun","status":"publish","type":"post","link":"https:\/\/www.africa-press.net\/cameroun\/economie\/la-situation-fiscale-de-perenco-magil-siemens-bgi-sanlam-allianz-cdec-en-question-au-cameroun","title":{"rendered":"La situation fiscale de Perenco, Magil, Siemens, BGI, Sanlam Allianz, CDEC\u2026 en question au Cameroun"},"content":{"rendered":"

Africa-Press – Cameroun. <\/strong><\/span>Investir au Cameroun) – Le ministre des Finances, Louis Paul Motaze, vient de rendre publique une liste de 100 contribuables \u00ab re\u0301pute\u0301s inactifs dans le fichier de la direction ge\u0301ne\u0301rale des Impo\u0302ts au 1er fe\u0301vrier 2024 \u00bb. \u00ab Il s\u2019agit d\u2019entreprises qui cumulent, au 1er fe\u0301vrier 2024, au moins trois mois sans faire de de\u0301clarations encore moins de paiements \u00bb, explique-t-on a\u0300 la direction ge\u0301ne\u0301rale des impo\u0302ts (DGI). Pourtant, selon l\u2019article 21 aline\u0301a 1 du Code ge\u0301ne\u0301ral des impo\u0302ts (CGI) du Cameroun, \u00ab l\u2019impo\u0302t sur les socie\u0301te\u0301s est acquitte\u0301 spontane\u0301ment par le contribuable au plus tard le 15 du mois suivant \u00bb. Ces entreprises sont donc, a priori, conside\u0301re\u0301es par le fisc comme en situation irre\u0301gulie\u0300re dans le pays.<\/p>\n

La pre\u0301sence dans cette liste d’entreprises comme l\u2019ope\u0301rateur de te\u0301le\u0301phonie mobile Viettel Cameroun SA, les E\u0301tablissements Ndongo Essomba, Qnet, ou encore Siemens SA parait compre\u0301hensible. La premie\u0300re est en cessation d\u2019activite\u0301s depuis plusieurs mois ; la deuxie\u0300me a e\u0301te\u0301 rachete\u0301e par la socie\u0301te\u0301 Telcar Cocoa, ne\u0301gociant de la firme ame\u0301ricaine Cargill au Cameroun ; la troisie\u0300me a vu ses activite\u0301s suspendues au Cameroun pour \u00ab pratiques commerciales interdites \u00bb et la dernie\u0300re a ferme\u0301 sa succursale au Cameroun depuis le 17 juillet 2019 au terme d\u2019un conseil d\u2019administration tenue a\u0300 Bruxelles. Toute chose qui pourrait justifier leur inactivite\u0301 fiscale.<\/p>\n

Par contre, la pre\u0301sence dans la liste de la Caisse des de\u0301po\u0302ts et consignations (CDEC), de Perenco Oil and Gas Cameroon LDT et de Magil Construction intrigue. CDEC est un e\u0301tablissement public a\u0300 caracte\u0300re spe\u0301cial, devenu fonctionnel en janvier 2023 ; Perenco Oil and Gas Cameroon LDT est la filiale locale de Perenco Oil & Gas Intl, qui contro\u0302le 80% de Perenco Rio Del Rey SA et Perenco Cameroon SA, principaux producteurs des hydrocarbures au Cameroun et Magil est en activite\u0301 au Cameroun avec la construction en cours du complexe sportif d\u2019Olembe\u0301 a\u0300 Yaounde\u0301 et la pe\u0301ne\u0301trante Est (un boulevard urbain de neuf kilome\u0300tres) a\u0300 Douala. Sur le dernier projet, les exone\u0301rations obtenues par Magil, qui auraient pu justifier son inactivite\u0301 fiscale, sont juge\u0301es ille\u0301gales.<\/p>\n

Autres curiosite\u0301s, c\u2019est la pre\u0301sence dans cette liste d’entreprises e\u0301trange\u0300res comme Brasseries & glacie\u0300res internationales (BGI) ou Sanlam Allianz Africa BV qui n\u2019ont pas d\u2019activite\u0301s commerciales connues et ne devraient pas, en principe, payer l\u2019impo\u0302t sur les socie\u0301te\u0301s au Cameroun. BGI qui ge\u0300re les activite\u0301s de Castel en Afrique est en effet une socie\u0301te\u0301 de droit franc\u0327ais et Sanlam Allianz Africa BV est le ve\u0301hicule qui porte au niveau continental les actifs issus de la fusion entre les groupes d\u2019assureurs Sanlam et Allianz.<\/p>\n

Ope\u0301ration ponctuelle <\/b><\/p>\n

\u00ab BGI est un contribuable franc\u0327ais qui paie ses impo\u0302ts en France. BGI ne re\u0301alise aucune activite\u0301 commerciale au Cameroun. En fait, BGI s\u2019e\u0301tait immatricule\u0301 pour pouvoir payer les impo\u0302ts dus a\u0300 l\u2019acquisition de Guinness Cameroun SA. C\u2019e\u0301tait pour une ope\u0301ration ponctuelle, donc il est inactif essentiellement parce qu\u2019il n\u2019est redevable d\u2019aucun impo\u0302t au Cameroun \u00bb, indique une source interne a\u0300 l\u2019entreprise. En effet, le ministre du Commerce, Luc Magloire Mbarga Atangana, avait re\u0301ve\u0301le\u0301 que le Tre\u0301sor public camerounais a encaisse\u0301 la somme de 51 milliards de FCFA aux titres des impo\u0302ts divers, suite au rachat des actifs de Guinness Cameroun par le groupe franc\u0327ais Castel.<\/p>\n

\u00ab Les entreprises qui sont inactives parce qu\u2019elles n\u2019ont pas d\u2019activite\u0301s commerciales au Cameroun ne subiront aucun pre\u0301judice. Notre de\u0301marche vise a\u0300 mettre en difficulte\u0301 des entite\u0301s en activite\u0301 dans le pays, mais qui ne remplissent pas leurs obligations fiscales. Nous alertons donc, a\u0300 travers notre communique\u0301, les autres contribuables pour qu\u2019ils les traitent comme tels \u00bb, pre\u0301cise-t-on a\u0300 la DGI. De fait, et comme le pre\u0301voit l\u2019article 21 aline\u0301a 3 du CGI, les achats effectue\u0301s par les contribuables inactifs aupre\u0300s des industries ou des importateurs grossistes sont soumis au taux de pre\u0301compte sur achat de 10%. C\u2019est-a\u0300-dire que leurs factures d\u2019achat sont majore\u0301es de 10% a\u0300 verser au fisc.<\/p>\n

En plus, \u00ab les ventes ou les prestations facture\u0301es par lesdits contribuables ne seront pas admises au titre des charges de\u0301ductibles pour la de\u0301termination du re\u0301sultat imposable de l\u2019exercice, de me\u0302me que la TVA y affe\u0301rente ne sera pas admise en de\u0301duction, conforme\u0301ment aux dispositions des articles 8 bis (2) et 143 (1-b) du CGI \u00bb, pre\u0301cise le ministre des Finances. Et d\u2019autres termes, les entreprises qui ache\u0300tent les biens et services des contribuables en inde\u0301licatesse avec le fisc ne verront pas ces charges de\u0301duites lors du calcul de leur impo\u0302t sur les socie\u0301te\u0301s.<\/p>\n

Si elles comprennent la de\u0301marche de l\u2019administration fiscale, les entreprises e\u0301trange\u0300res inactives a\u0300 raison craignent qu\u2019une mauvaise compre\u0301hension de la situation puisse avoir un impact sur leur image… Elles plaident donc pour qu\u2019une solution soit trouve\u0301e pour les contribuables occasionnels.<\/p>\n

Aboudi Ottou et Sandrine Gaingne <\/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) – Le ministre des Finances, Louis Paul Motaze, vient de rendre publique une liste de 100 contribuables \u00ab re\u0301pute\u0301s inactifs dans le fichier de la direction ge\u0301ne\u0301rale des Impo\u0302ts au 1er fe\u0301vrier 2024 \u00bb. \u00ab Il s\u2019agit d\u2019entreprises qui cumulent, au 1er fe\u0301vrier 2024, au moins trois mois sans […]<\/p>\n","protected":false},"author":82,"featured_media":61474,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3,10],"tags":[36,50,49],"class_list":["post-61475","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":"\nLa situation fiscale de Perenco, Magil, Siemens, BGI, Sanlam Allianz, CDEC\u2026 en question au Cameroun - Cameroun<\/title>\n<meta name=\"description\" content=\"Investir au Cameroun) - 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