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Rapport Annuel 2016 de la Direction Générale des Impôts (DGI) — Ministère des Finances du Cameroun

Cameroun · Adoption : 31 décembre 2016

Rapport annuel 2016 de la Direction Générale des Impôts du Cameroun présentant les activités, réformes et performances de l'administration fiscale. La DGI a collecté 1 901,1 milliards FCFA de recettes fiscales brutes, contribuant à 60% du budget de l'État. Le rapport analyse la mobilisation des recettes (TVA, IS, IRPP, droits d'accises), les réformes d'administration fiscale (réorganisation des services, télédéclaration, enrôlement biométrique) et les réformes de politique fiscale (incitations…

REPUBLIC OF CAMEROON Peace - Work - Fatherland Ministry of Finances

Directorate General of Taxation

Annual Report 2016

H.E. PAUL BIYA

President of the Republic of Cameroon

Mr PHILEMON YANG Prime Minister – Head of Government

Direction Générale

Mr ALAMINE OUSMANE MET

Minister of Finance

Mr PAUL ELUNG CHE

Minster Delegate to the Minister of Finance

M. Gilbert Didier EDOA

Secretary General, Ministry of Finance

DGT 2016 Annual Report

FOREWORD

BY THE MINISTER OF FINANCE

The morose international economic environment observed in the second half of 2014 continued in 2016 with the lowest oil prices of the past five years, hence a corresponding drop in oil revenue. Cameroon witnessed this drop from 517 billion FCFA collected from the sector in 2014 to 316 billion FCFA in 2016, with a 39% reduction in relative terms.

After making an exceptional leap in 2015 (from 1 387 to 1 589 billion FCFA), with a significant difference in revenue collection compared to the previous years, the tax administration despite the morose economic context, continued to showcase its ability to withstand the various shocks that negatively impact economic activity.

This resilience was all the more important as highlighted by the structural upward trend in the mobilization of internal fiscal revenue triggered by relevant tax management reforms that started in 2013 and continued all the way to 2016.

In the area of tax management, the reorganisation of services continued and was consolidated with the opening of the Medium-size Taxpayer Office (MTO) in Bamenda and the strengthening of the Customs/Taxation relationship with the kickoff of the FUSION data sharing platform and the conclusion of a cooperation protocol with the Customs administration.

The commencement of the pilot phase for the biometric registration of taxpayers, the extension of e-filing to MTOs, the automation of the registration of conveyances and public procurement contracts in Yaoundé and Douala as well as the extension of the pre-filled property tax returns to other regional headquarters besides this two cities led to the enhancement of tax collection as well improving the quality of service offered to taxpayers.

As concerns tax policy, the measures implemented highlighted the other facet of taxation as a favourable tool underpinning government's economic and social policy through incentives for the promotion of youth employment, approved management centres, economic disaster zones, agriculture, fisheries and animal husbandry, local building materials, innovation and the protection of the environment.

At the same time, other new sources for broadening the tax base and enhancing collection were simultaneously explored notably specific duties on telephone communication and the institution of an accommodation tax in hotels and lodging facilities.

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