Guides a self-employed taxpayer in Cameroon through regime classification (IGS vs actual-earnings), quarterly IGS declarations or annual profit computation, VAT obligations, and CNPS voluntary insurance — producing a completed IRPP working paper and DGI declaration ready for filing with the Direction Generale des Impots.
Establish the client's tax residency, business activity, and annual VAT-exclusive turnover to determine whether they fall under the IGS (Impot General Synthetique) synthetic regime (turnover below XAF 50,000,000) or the actual-earnings regime (regime du reel, turnover XAF 50,000,000 and above). Also check CGA membership, VAT registration status, and the relevant DGI tax centre (Large Taxpayers Unit, Medium-sized Centre, or Divisional Centre).
Collect and classify all business receipts from bank statements (Afriland First Bank, SGC, BICEC, Ecobank, Orange Money / MTN MoMo) and invoices. Strip out VAT (divide gross by 1.1925 if VAT-registered) to arrive at VAT-exclusive turnover. Identify any salary, rental, dividend, or investment income that must be declared separately under the schedular rules.
For clients under the actual-earnings regime, classify all debit transactions into deductible business expenses (office rent LOYER BUREAU, accountancy fees EXPERT-COMPTABLE, software ABONNEMENT/LOGICIEL, professional insurance ASSURANCE PRO, bank charges FRAIS BANCAIRES) and non-deductible items (entertainment RESTAURANT, personal drawings PRELEVEMENT PERSONNEL, fines AMENDE, income-tax payments IMPOT/DGI). Apply conservative defaults: 0% deduction for home office, vehicle, and phone/telecom mixed-use until the client provides a documented apportionment basis confirmed by a reviewer.
For IGS clients: compute the quarterly IGS liability from the graduated rate table applied to VAT-exclusive turnover, then halve it if the client holds a valid CGA certificate. For actual-earnings clients: compute net profit (turnover minus deductible expenses), apply the flat 33% IRPP rate (30% + 10% CAC, already inclusive) or the progressive IRPP scale as applicable, and calculate the minimum tax (2.2% or 5.5% of turnover) as a floor. Also compute any CNPS voluntary-insurance contributions (8.4% of declared income) and Credit Foncier / FNE obligations where relevant.
Prepare and submit the DGI online declaration via the impots.cm portal. For IGS clients, ensure four quarterly declarations are filed and paid by their respective deadlines. For actual-earnings clients, file the annual IRPP declaration by the applicable deadline (31 October for Divisional Centre clients; 30 September for Medium-sized/Specialised Centre clients; 15 March for Large Taxpayers Unit regularisation). Reconcile any balance payable and advise on penalty exposure (10% per month late filing, capped at 30%; 1.5% per month late payment interest).
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