{"id":102,"date":"2025-04-27T18:03:45","date_gmt":"2025-04-27T18:03:45","guid":{"rendered":"https:\/\/cabinetcaeac.com\/blog\/?p=102"},"modified":"2025-04-28T18:10:02","modified_gmt":"2025-04-28T18:10:02","slug":"regimes-speciaux-is-focus-sur-les-cooperatives-agricoles","status":"publish","type":"post","link":"https:\/\/cabinetcaeac.com\/blog\/regimes-speciaux-is-focus-sur-les-cooperatives-agricoles\/","title":{"rendered":"R\u00c9GIMES SP\u00c9CIAUX IS : FOCUS SUR LES COOP\u00c9RATIVES AGRICOLES"},"content":{"rendered":"
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Le Code G\u00e9n\u00e9ral des Imp\u00f4ts 2025 pr\u00e9cise que la majorit\u00e9 des personnes morales sont soumises \u00e0 l\u2019Imp\u00f4t sur les Soci\u00e9t\u00e9s au Cameroun. Si certaines structures comme les coop\u00e9ratives agricoles peuvent b\u00e9n\u00e9ficier d\u2019exon\u00e9rations partielles ou totales, d\u2019autres entit\u00e9s comme les \u00e9tablissements de microfinance sont pleinement assujetties \u00e0 l\u2019IS, sans r\u00e9gime pr\u00e9f\u00e9rentiel. Cet article clarifie le r\u00e9gime applicable pour \u00e9viter les erreurs fr\u00e9quemment commises par les PME et associations.<\/p>\n

Pas d\u2019exon\u00e9ration pour les \u00e9tablissements de microfinance<\/h3>\n

Contrairement \u00e0 une id\u00e9e r\u00e9pandue, les \u00e9tablissements de microfinance (EMF) ne b\u00e9n\u00e9ficient d\u2019aucune exon\u00e9ration d\u2019IS dans le CGI 2025. Ils sont explicitement assujettis \u00e0 l\u2019IS par l\u2019article 3 :<\/p>\n

\u201cLes \u00e9tablissements de microfinances, quelle que soit leur forme juridique et leur nature, sont passibles de l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s.\u201d<\/p>\n

Cons\u00e9quences pratiques :<\/p>\n

    \n
  • Les EMF doivent calculer leur b\u00e9n\u00e9fice net imposable comme toute soci\u00e9t\u00e9 classique<\/li>\n
  • Ils sont soumis au taux standard de l\u2019IS :\n
      \n
    • 30% du b\u00e9n\u00e9fice net<\/li>\n
    • ou 25% si leur chiffre d\u2019affaires est inf\u00e9rieur ou \u00e9gal \u00e0 3 milliards FCFA (article 17 bis CGI)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n

      Obligation suppl\u00e9mentaire : s\u2019ils r\u00e9alisent plusieurs activit\u00e9s (par exemple, microfinance et conseil), ils doivent tenir une comptabilit\u00e9 s\u00e9par\u00e9e pour les activit\u00e9s lucratives, conform\u00e9ment \u00e0 l\u2019article 3, alin\u00e9a 7.<\/p>\n

      Exon\u00e9ration encadr\u00e9e pour les coop\u00e9ratives agricoles<\/h3>\n

      Les soci\u00e9t\u00e9s coop\u00e9ratives agricoles, quant \u00e0 elles, b\u00e9n\u00e9ficient d\u2019un r\u00e9gime d\u2019exon\u00e9ration pr\u00e9vu par l\u2019article 4 du CGI 2025. Cette exon\u00e9ration concerne uniquement :<\/p>\n

        \n
      • Les coop\u00e9ratives de production, transformation, conservation et vente des produits agricoles ou d\u2019\u00e9levage<\/li>\n
      • Fonctionnant conform\u00e9ment aux textes l\u00e9gaux applicables aux coop\u00e9ratives<\/li>\n<\/ul>\n

        Les trois activit\u00e9s qui font perdre l\u2019exon\u00e9ration<\/h3>\n

        M\u00eame si une coop\u00e9rative agricole b\u00e9n\u00e9ficie en principe d\u2019une exon\u00e9ration, celle-ci est perdue si elle exerce l\u2019une des activit\u00e9s suivantes :<\/p>\n\n\n\n\n\n\n\n
        Activit\u00e9 exclue<\/th>\nCons\u00e9quence<\/th>\n<\/tr>\n<\/thead>\n
        Vente dans un magasin de d\u00e9tail distinct<\/td>\nAssujettissement imm\u00e9diat \u00e0 l\u2019IS<\/td>\n<\/tr>\n
        Transformation de produits non alimentaires<\/td>\nAssujettissement imm\u00e9diat<\/td>\n<\/tr>\n
        Op\u00e9rations commerciales avec des non-soci\u00e9taires<\/td>\nAssujettissement imm\u00e9diat<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

        Par exemple, une coop\u00e9rative qui transforme du coton pour l\u2019industrie textile (produit non alimentaire) est automatiquement imposable \u00e0 l\u2019IS sur l\u2019ensemble de son activit\u00e9.<\/p>\n

        Le contr\u00f4le rigoureux des transactions : une n\u00e9cessit\u00e9<\/h3>\n

        Les coop\u00e9ratives doivent absolument surveiller les op\u00e9rations r\u00e9alis\u00e9es pour v\u00e9rifier qu\u2019elles restent limit\u00e9es aux membres.<\/p>\n

        Conseils pratiques pour les PME :<\/p>\n

          \n
        • Tenir une liste actualis\u00e9e des soci\u00e9taires<\/li>\n
        • Exiger une attestation de qualit\u00e9 de membre pour toute vente ou prestation<\/li>\n
        • Documenter rigoureusement toutes les transactions<\/li>\n<\/ul>\n

          Sans ce suivi strict, l\u2019administration fiscale pourra retirer l\u2019exon\u00e9ration d\u2019office lors d\u2019un contr\u00f4le.<\/p>\n

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          <\/div>\n<\/fieldset>\n<\/div>\n<\/body>","protected":false},"excerpt":{"rendered":"

          Le Code G\u00e9n\u00e9ral des Imp\u00f4ts 2025 pr\u00e9cise que la majorit\u00e9 des personnes morales sont soumises…<\/p>\n","protected":false},"author":2,"featured_media":104,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[6],"tags":[],"class_list":["post-102","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscalite"],"yoast_head":"\nR\u00c9GIMES SP\u00c9CIAUX IS : FOCUS SUR LES COOP\u00c9RATIVES AGRICOLES - Blog Cabinet CAEAC<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/cabinetcaeac.com\/blog\/regimes-speciaux-is-focus-sur-les-cooperatives-agricoles\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"R\u00c9GIMES SP\u00c9CIAUX IS : FOCUS SUR LES COOP\u00c9RATIVES AGRICOLES - 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