MINSTRY OF FINANCE
DIRECTORATE GENERAL OF TAXATION
FORESTRY REVENUE SECURITIZATION PROGRAMME
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REPORT ON THE MONITORING OF
INDICATOR 3.4 A/S IMPROVEMENT OF THE
PERFORMANCE OF FORESTRY REVENUE COLLECTION
SERVICES
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OCTOB ER 2020
DGI
# Contents
Contents...1 List of tables...2 Acronyms and abbreviations...3 Executive summary...4 Context and Rationale...5 The overall objective and the specific objectives...7 1. The chain of responsibility in monitoring indicator 3.4...8 1.1. State actors...8 1.1.1. The Ministry of Forests and Wildlife...8 1.1.2. The Ministry of Finance...8 1.2. Non-state actors...9 1.2.1. Logging companies...9 1.2.2. Associations and Groups of Community Initiatives...9 1.2.3. Other non-state actors...10 2. Methodological approach for monitoring indicator 3.4...11 2.1. Understanding the mandate...11 2.2. Documentary research...11 2.3. Primary data collection...12 2.3.1. Data collected at the Ministry of Forests and Wildlife...13 2.3.2. Data collected at the Ministry of Finance...13 2.3.3. Other data sources: the case of SGS and SEPBC...14 2.4. Processing of collected data...14 2.4.1. Standardization of species and areas of exploitation...14 2.4.2. Recording work for certain variables...15 2.4.3. Determination of comparable and potential values...15 2.5. Determining cases of inconsistency...16 2.5.1. Calculation of risk indicators...16 2.5.2. The rule for selecting emblematic cases...16 3. Performance of Indicator 3.4 over the 2018-2019 period...18 3.1. Presentation of the database...18 3.1.1. The first version of the "MOSSIF 1.0" management module...18 3.1.2. The different directories of the database...18 3.2. Fiscal performance of the forest sector and magnitude of risks...24 3.2.1. Tax performance by type of tax...24 3.2.2. Fiscal performance of foresters according to the type of management centre...24 3.2.3. Magnitude of Tax Risks in the Forestry Sector...25 3.2.4. The selection of the five (05) cases of anomalie...28 Appendices...29
UGT
# List of tables
Table 1: List of data collected at MINFOF ...13 Table 2: List of data collected at the Ministry of Finance ...13 Table 3: Comparative analysis of FOB values by zone ...14 Table 4: Decision rules according to risk and potential level of shortfall ...17 Table 5: List of variables in the compiled directory of check-points...18 Table 6: List of variables contained in the base of the AFR potential ...19 Table 7: List of variables contained in the titles database ...20 Table 8: List of variables contained in the foreign trade directory ...21 Table 9: List of variables contained in the payments directory ...22 Table 10: List of variables contained in the payments directory ...23 Table 11: Evolution of payments by forest taxpayers between 2018 and 2019 ...24 Table 12: Evolution of forestry taxes per type of management centre ...25 Table 13: Evolution of the magnitude of the risk of a decrease in turnover between 2018 and 2019 ...25 Table 14: Evolution of the magnitude of the risk of non-repayment of AFR between 2018 and 2019 ...26 Table 15: Magnitude of the risk of non-payment of the slaughter tax between 2018 and 2019 ...26 Table 16: Presentation of selected cases of anomaly ...27
Acronyms and abbreviations
3
AEEB Exceptional Timber Removal Authorization AREB Exceptional Timber Recovery Authorization BDT Tax Form AEC Annual Exploitation Certificate CAMRAIL Cameroon Railway