Guides an AI agent through preparing and filing a Cameroon TVA (taxe sur la valeur ajoutée) return via the DGI Fiscalis portal, covering the full A1–A10 output schedule, B1–B8 input deductions, CAC surcharge (10% of TVA), reverse-charge autoliquidation, blocked inputs, and the C1–C3 net payable or credit-reporté calculation.
Establish which tax regime applies (régime réel mensuel vs régime simplifié trimestriel), confirm the taxpayer identification number (NIU), the filing period, and whether any refusal-catalogue triggers apply (free zone, oil/gas/mining). This determines the filing frequency, the applicable deadline (15th of following month), and whether the engagement can proceed under the standard skill or must be escalated.
Classify all outbound revenue transactions into the correct output lines of the Déclaration de TVA: standard-rated domestic sales (A1 at 19.25% = 17.5% TVA + CAC 10% of TVA), exempt sales (A2), exports and international transport (A3, zero-rated), autoliquidation output (A7 TVA + A8 CAC for foreign-supplier services), and adjustments (A9). Compute TVA collectée (A5), the CAC surcharge (A6 = 10% of A5), and the gross tax total (A10).
Identify and classify all input TVA and CAC credits: local purchases (B1 TVA, B2 CAC), customs imports (B3 TVA, B4 CAC), capital goods (B5), and autoliquidation inputs (B6). Apply blocked-input rules under CGI Art. 144–147 — vehicles under 9 seats (unless taxi), staff accommodation, entertainment, gifts, and any invoice lacking a valid NIU are fully disallowed. Both TVA and CAC are always blocked or allowed together. If the entity makes both taxable and exempt supplies, flag for prorata calculation (CGI Art. 143, requires DGI approval).
Calculate the net TVA position: C1 = A10 minus B8 (gross tax less total deductible). Add any crédit reporté from the prior period (C2). Determine whether C3 is a payable amount (to be settled at the DGI Centre des Impôts by the 15th deadline) or a credit to carry forward. Note that refunds of excess credits require a separate DGI restitution application and are subject to audit; the standard approach is to carry forward (reporter).
Submit the completed Déclaration de TVA through the DGI Fiscalis portal (fiscalis.minfi.cm). Confirm the filing timestamp is on or before the 15th of the month following the period to avoid the 30% late-filing surcharge and the 1.5%-per-month late-payment charge. Print or save the accusé de réception (portal acknowledgement) as evidence of timely filing. Flag any prior-period underpayments that may have attracted penalties for disclosure.
Run this workflow in your AI agent
Install the MCP connector once — your agent loads the right skills, works through each phase, and routes to a licensed Cameroon accountant for review.