Circulaire 001/C/MINFI · Circular No.…

This circular from the Ministry of Finance of Cameroon provides instructions for the execution of finance laws for the 2017 financial year. It covers the general framework for steering the budget, budgetary nomenclatures, and procedures for the assessment and collection of revenues, including tax, customs, and local taxes. It aims to ensure effective monitoring and control of budget execution by the State, administrative public establishments, regional and local authorities, and other…

MINISTRY OF FINANCE

REPUBLIC OF CAMEROON

Peace – Work – Fatherland

Circular No. 001 /C/MINFI of 28th December 2016

Instructions relating to the Execution of Finance Laws, the Monitoring and Control of the Execution of the Budget of the State, Administrative Public Establishments, Regional and Local Authorities and other Subsidised Bodies, for the 2017 financial year

PART ONE: GENERAL FRAMEWORK FOR STEERING THE BUDGET

CHAPTER ONE: FRAMEWORK FOR STEERING BUDGET PERFORMANCE

A. ELEMENTS OF THE BUDGET ... 2 B. STAKEHOLDERS OF PERFORMANCE ... 3 C. ESTABLISHMENT OF MANAGEMENT CONTROL ... 4 2. Deployment and animation of management control ... 4 3. Experimenting management control within the administrations ... 5 4. The Management Dialogue ... 5 D. OPERATIONAL MANAGEMENT ... 6

CHAPTER TWO: BUDGETARY NOMENCLATURES

A. AT THE LEVEL OF MINISTRIES AND CONSTITUTIONAL ORGANS ... 6 1. In terms of service running ... 7 2. In terms of service running ... 7 B. AT THE LEVEL OF ADMINISTRATIVE PUBLIC ESTABLISHMENTS ... 8 C. AT THE LEVEL OF REGIONAL AND LOCAL AUTHORITIES ... 8

PART TWO: ASSESSMENT AND COLLECTION OF REVENUE

CHAPTER ONE: TAX AND CUSTOMS REVENUES

A. TAX REGIMES ... 10 B. PROCEDURE FOR THE ASSESSMENT OF TAXES RETAINED AT SOURCE ... 11 1. Within the commitment order zone ... 11 2. Within the purchase order zone ... 11 C. VALUE ADDED TAX ... 12 1. Collection of Value Added Tax (VAT) ... 12 2. Modalities of compensation and refund of VAT credits ... 12 D. DEPOSIT OF INCOME TAX (IT) AND COMPANY TAX (CT) ... 15 1- The deposit of income tax of the CT for taxpayers under the actual assessment system. ... 15 2- Deposit of the income tax of taxpayers under the simplified scheme ... 16 E. INCOME TAX (IT) AND COMPANY TAX (CT) DEPOSIT ON SERVICE PROVIDING COMPANIES ... 17 F. AUTHORISATION TO RETAIN TAXES AT SOURCE ... 17 G. RATE OF DEDUCTION ON PURCHASES ... 18 H. COLLECTION OF NON COMMERCIAL INCOME TAX (NCIT) ... 18 1- Scope of free tax-on-charge on non-commercial income ... 18 2. Modalities of taxation and paying in ... 19 I. COLLECTION OF RENTAL TAX ... 19 J. COLLECTION OF SPECIAL INCOME TAX (SIT) ... 20 K. SPECIAL TAX ON PETROLEUM PRODUCTS ... 20 L. MODALITIES FOR THE COLLECTION OF STAMP DUTIES ... 21 1. Dimension stamp duties ... 21 2. Stamp duty on advertising ... 21 3. Automobile stamp duty ... 21 4. Stamp duty on passports ... 23 5. Stamp duty of transportation contracts ... 23 6. Airport stamp duty ... 23 M. PROCEDURE FOR LEVYING, ASSESSMENT, CONTROL, DISTRIBUTION AND COLLECTION OF LOCAL AND SPECIAL TAXES ... 24 1. Levying of local and special taxes ... 24 2. Liquidation of local and special taxes ... 24 3. Collection of local and special taxes ... 25 4. Control of local and special taxes ... 25 5. Collection of local development tax ... 26

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Documents cités dans ce texte

CITE Law No.2007/006 of 26 December 2007 on the fiscal regime of the State Section 45 of Law No.2007/006 of 26 December 2007 on the fiscal regime of the State which provides that “the Minister in charge of Finance shall ensure the proper execution of the Finance Laws...”
CITE Law No. 2009/011 of 10 July 2009 on the fiscal regime of Regional and Local Authorities Section 6 of Law No. 2009/011 of 10 July 2009 on the fiscal regime of Regional and Local Authorities, which extends the provisions of the fiscal regime of the State to RLAs.
CITE Circular No. 004/CAB/PM of 12 November 2015 by Prime Minister, Head of Government Pursuant to Circular No. 004/CAB/PM of 12 November 2015 by Prime Minister, Head of Government, it is strictly forbidden to authorize as vote holder a public servant who has reached the age limit for admission to retirement
CITE Decree No. 2008/0446/PM of 13 March 2008 The budgetary nomenclature of Administrative Public Establishments is governed by Decree No. 2008/0446/PM of 13 March 2008.
CITE Decree No. 2010/1735/PM of 01 June 2010 The present budgetary nomenclature of Regional and Local Authorities (Decree No. 2010/1735/PM of 01 June 2010) is codified only by paragraph (economic nature) in six positions
CITE Circular No. 002/CAB/PM of 12 March 2007 on the use of local materials in the construction of public buildings The contracting authorities and delegated contracting authorities shall, each in his sphere, see to the strict respect of Circular No. 002/CAB/PM of 12 March 2007 on the use of local materials in the construction of public buildings.
CITE Decree No. 2014/0611/PM of 24 March 2014 laying down the conditions for the use and application of labour intensity approaches The contracting authorities and delegated contracting authorities covering policy areas of priority activity with the labour intensity approaches (LI) shall ensure the inclusion in the tender documents ... provisions for the use of labour-intensive approaches in accordance with Decree No. 2014/0611/
CITE Decision No 0000127/MINFI/DGI of 12 February 2016 Allowances of a statutory nature are defined in Decision No 0000127/MINFI/DGI of 12 February 2016, as those granted to a beneficiary by a legislative or regulatory enactment.
CITE Decree No. 66/DF/111 of 11 March 1966 specific allowances, specific premiums and special duty allowances are fixed and administered in accordance with the scale for the management of the special duty allowance laid down by Decree No 66/DF/111 of 11 March 1966
CITE Decrees No. 74/694 of 29 July 1974 These allowances for overtime must comply strictly with the provisions of Decrees No. 74/694 of 29 July 1974 in the case of civil servants
CITE Decree No. 75/459 of 28 July 1975 The conditions for settling debts contracted abroad by State employees serving in any Diplomatic and Consular Mission are specified by Decree No. 75/459 of 28 July 1975
CITE Decrees Nos. 91/324 and 91/325 of 9 July 1991 Pursuant to the provisions of Decrees Nos. 91/324 and 91/325 of 9 July 1991
CITE Circular No. 008/CAB/PM of 11 October 1994 Any travel abroad must be in strict respect of the directives and measures outlined in Circular No. 008/CAB/PM of 11 October 1994
CITE General Instruction No. 002 of 1 October 2002 and General Instruction No. 002 of 1 October 2002 to organise government work
CITE Decree No.2015/406 of 16 September 2015 As concerns Regional and Local Authorities, the rates applicable are those provided for by Decree No.2015/406 of 16 September 2015
CITE Decree No. 2000/692/PM of 13 September 2000 the State's contribution towards the cost of evacuation (treatment and transport) shall be restricted to a maximum amount of CFA 10 000 000 francs per State employee as defined in the provisions of Decree No. 2000/692/PM of 13 September 2000
CITE Circular No. 2/CAB/PM of 13 August 2007 In conformity with the provisions of Circular No. 2/CAB/PM of 13 August 2007, all orders relating to administrative forms should be done exclusively at the National Printing Press
CITE Law No. 74/18 of 5 December 1974 Pursuant to Law No. 74/18 of 5 December 1974 relating to the control of public authorising officers and vote holders
CITE Decree No. 78/470 of 3 November 1978 and Decree No. 78/470 of 3 November 1978 relating to the audit of accounts and to the sanction of liable accountants
CITE Circular No. 03/057/CF/MINFI/PC/B9 of 13 March 2003 the management of votes allocated to APEs shall be done in conformity with Circular No. 03/057/CF/MINFI/PC/B9 of 13 March 2003