Base juridique africaine
Texte juridique · n° 018/GVR 2019

Circular Letter N°018/GR/2019 on the transfer of employment income of foreign non-residents and residents outside CEMAC

CEMAC · 018/GR/2019 · Adoption : 14 juillet 2019

Cette circulaire de la BEAC précise les modalités de transfert hors CEMAC des revenus d'emploi des non-résidents et résidents étrangers. Elle détaille les justificatifs requis, les conditions de délégation du transfert, et les obligations déclaratives des établissements de crédit et entités délégataires. Les transferts sont libres sous réserve de fournir les pièces justificatives, avec une limite de 75% si les dépenses locales ne sont pas prouvées. Les établissements de crédit doivent…

BANK OF CENTRAL AFRICAN STATES

Yaounde, the 14th July 2019

The Governor,

To the attention

  • of the General Managers of CEMAC banks
  • Foreign residents or non-residents receiving employment income

CIRCULAR LETTER N°018/GVR 2019

On the transfer of employment income of foreign non-residents and residents outside CEMAC

Pursuant to Regulation No. 02/18/CEMAC/UMAC/CM of 21 December 2018 regulating foreign exchange in CEMAC, the following clarifications are made to article 91 of the above-mentioned Regulation.

Transfers out of CEMAC of part of the employment income of non-residents or foreign residents, notably salaries, fees, perdiem, miscellaneous allowances and social benefits are free on presentation of the justifications presented in Annex 1 of this document.

The transfer of employment income outside CEMAC is made from an account denominated in FCFA (in the name of the non-resident or foreign resident) or in foreign currency (in the name of the foreign non-resident) opened in the books of a CEMAC credit institution. The opening of a foreign currency account is done in compliance with exchange regulations.

All Employment income paid in FCFA may be transferred outside CEMAC provided that the non-resident or foreign resident provides proof of payment of part of his local expenses (rent, hotel and other living expenses). Otherwise, the amount of employment income to be transferred cannot exceed 75% of this income.

The transfer of employment income paid in foreign currency to foreign non-residents is free of charge.

B E A C BP. 1917 Yaoundé Cellule Centrale d'Etudes des Transferts et du Suivi de la Réglementation des Changes

Delegation of the transfer of employment income

The non-resident or the foreign resident may delegate the transfer outside CEMAC of the employment income to the entity that settled this income, provided that the transfer is made directly to the non-resident or the foreign resident’s account abroad. The entity must, in addition to the supporting documents listed in Annex 1, attach to the transfer request a certificate of delegation of transfer of the employment income signed by the non-resident or the foreign resident.

The delegated entities shall declare to their credit institution semi-annually (no later than January 15 and July 15), a detailed statement of the beneficiaries of the employment income for which they are in charge of the transfer outside CEMAC. This statement includes by beneficiary the salaries, fees and other work income (per diem, various allowances and fringe benefits) to be paid by the delegated entity, the amounts to be transferred out of CEMAC, the bank references (IBAN codes) of the beneficiaries of employment income abroad.

Information to the Central Bank

Credit institutions shall report quarterly to the Central Bank a statement of the employment income transferred out of CEMAC during the month, in statement DFX 3301 attached to this Circular Letter.

ABBAS MAHAMAT TOLLI

BEAC BP. 1917 Yaoundé Cellule Centrale d'Etudes des Transferts et du Suivi de la Réglementation des Changes

Appendice 1 : Documents required for the transfer of employment income

Texte intégral

Lisez l'intégralité de ce texte

Créez un compte gratuit pour lire le texte complet et interroger l'assistant IA sur ce document.

Lire l'intégralité gratuitement
Gratuit, sans carte bancaire Jetons de bienvenue offerts

Déjà un compte ? Se connecter

Soyez alerté des prochains texte juridiques publiés (CEMAC) : créez une alerte veille gratuite.