Circulaire n° 00000003/MINFI/DGI/LRI/L du 20 mars 2024 précisant les procédures de mise en œuvre de la déclaration annuelle de l'impôt sur le revenu des contribuables non professionnels

REPUBLIC OF CAMEROON Paix - Travail - Patrie MINISTERE DES FINANCES DIRECTION GENERALE DES IMPOTS

REPUBLIC OF CAMEROON Peace - Work - Fatherland MINISTRY OF FINANCE DIRECTORATE GENERAL OF TAXATION

00000003 /MINFI/DGI/LRI/L of 20 MAR 2024 CIRCULAR N Specifying procedures for implementing the annual income tax return for non-professional taxpayers.

Table of contents

I. The scope of the reform 3

A. Liable persons: the notion of the non-professional taxpayer 3 B. Income covered 3 C. The deadline for filing 4 D. Criteria for tax residency 4

II. Procedures for the filing and payment of the personal income tax by non-professional taxpayers 5

A. Filing procedures 5 B. payment modalities 7 C. Penalties 8

III. The management and monitoring of non-professional taxpayers 9

A. Structures responsible for the follow-up of non-professional taxpayers 9 B. Follow-up instruments 10

IV. Audit procedures for non-professional taxpayers 10

A. Scope of audits 10 B. Supervision of the audit procedure for non-professional taxpayers 10 B. Recourse to the Quality Control Committee 11

V. Tax litigation for non-professional taxpayers 12

1. Section 74 a of the General Tax Code (GTC) reintroduces the requirement for non-professional taxpayers to file a consolidated annual income tax return with their local tax office.

1. To provide a clearer framework for taxpayers liable to this obligation, the 2024 Finance Law establishes a dedicated taxation regime for non-professional taxpayers under section 93 c of the GTC.

1. This circular delineates the scope of this reform (I), the procedures for filing and paying taxes on income earned by non-professional taxpayers (II), the methods for managing and monitoring this category of taxpayers (III), the audit procedures (IV), and the litigation procedures (V).

I. The scope of the reform

1. The annual income tax return for non-professional taxpayers is governed, like any other filing obligation, by a set of rules that define, the persons liable to this obligation (A), the income covered (B), and the criteria for tax residency (C).

A. Liable persons: the notion of a non-professional taxpayer

1. Under the provisions of Article 74 a (1) of the General Tax Code (GTC), non-professional taxpayers are required to file an annual income tax return.

1. Non-professional taxpayers are defined in section 93 I of the GTC as individual taxpayers who receive the following types of income:

• Salaries, wages, pensions and annuities;
• Income from movable capital;
• Rental income;
• Non-professional capital gains;
• And, in general, any passive income, i.e. income that does not come from the exercise of a professional activity.

1. Passive income is distinguished from active income by the absence of a direct link with the exercise of a professional activity. It rather results from the holding of a right or an asset (shares, bonds, financial investments, etc.) or from the exploitation of a real estate asset.

1. Taxpayers, individuals who carry on a commercial, industrial, artisanal, liberal or agricultural activity, are also required to file an annual income tax return.