{"id":32,"date":"2025-01-08T10:05:49","date_gmt":"2025-01-08T10:05:49","guid":{"rendered":"https:\/\/cabinetcaeac.com\/blog\/?p=32"},"modified":"2025-04-27T16:41:24","modified_gmt":"2025-04-27T16:41:24","slug":"reformes-fiscales-cameroun-2024","status":"publish","type":"post","link":"https:\/\/cabinetcaeac.com\/blog\/reformes-fiscales-cameroun-2024\/","title":{"rendered":"Fiscalit\u00e9 locale au Cameroun : Les r\u00e9formes majeures en 2025 pour une d\u00e9centralisation renforc\u00e9e"},"content":{"rendered":"

La session parlementaire de novembre 2024 a \u00e9t\u00e9 marqu\u00e9e par la pr\u00e9sentation d\u2019un ambitieux projet de loi par le gouvernement camerounais. Ce texte, portant sur la fiscalit\u00e9 locale, vise \u00e0 moderniser un arsenal l\u00e9gislatif datant de 2009 et \u00e0 acc\u00e9l\u00e9rer la d\u00e9centralisation. Voici les points essentiels de ces r\u00e9formes qui ambitionnent de transformer la gestion fiscale au Cameroun.<\/p>\n

1. Introduction de l\u2019Imp\u00f4t G\u00e9n\u00e9ral Synth\u00e9tique (IGS)<\/strong><\/h3>\n

Le projet de loi pr\u00e9voit la mise en place d\u2019un Imp\u00f4t G\u00e9n\u00e9ral Synth\u00e9tique (IGS) forfaitaire. Cet imp\u00f4t remplace l\u2019imp\u00f4t lib\u00e9ratoire et cible les entreprises r\u00e9alisant un chiffre d\u2019affaires annuel inf\u00e9rieur \u00e0 50 millions de FCFA. L\u2019IGS devrait permettre de g\u00e9n\u00e9rer 50 milliards de FCFA de recettes suppl\u00e9mentaires par an.<\/p>\n

Impact attendu<\/strong> : Simplification des obligations fiscales pour les petites entreprises et augmentation des recettes fiscales.<\/p>\n

2. Extension des centimes additionnels communaux<\/strong><\/h3>\n

Une autre mesure phare concerne l\u2019\u00e9largissement des centimes additionnels communaux aux droits d\u2019accises, \u00e0 la taxe sp\u00e9ciale sur le revenu et aux droits d\u2019enregistrement sur la commande publique.<\/p>\n

Ressources additionnelles<\/strong> : Cette mesure devrait apporter environ 43 milliards de FCFA par an aux Collectivit\u00e9s Territoriales D\u00e9centralis\u00e9es (CTD).<\/p>\n

3. Renforcement de la d\u00e9mat\u00e9rialisation des proc\u00e9dures fiscales<\/strong><\/h3>\n

Le projet met \u00e9galement un accent particulier sur la modernisation des proc\u00e9dures fiscales, notamment par la suppression des paiements en esp\u00e8ce. Cette d\u00e9marche vise \u00e0 promouvoir la transparence, la s\u00e9curit\u00e9 des transactions et la r\u00e9duction des risques de corruption.<\/p>\n

4. Objectif global : doubler les ressources des CTD<\/strong><\/h3>\n

Actuellement, les ressources collect\u00e9es par le fisc pour les CTD repr\u00e9sentent 261 milliards de FCFA, soit 7,3 % des ressources propres de l\u2019\u00c9tat. Avec ce projet de loi, le gouvernement ambitionne de porter cette proportion \u00e0 16 %, ce qui doublerait les ressources \u00e0 environ 522 milliards de FCFA.<\/p>\n

Propos du Ministre des Finances<\/strong> : \u00ab Ces r\u00e9formes permettront aux CTD de mieux remplir leurs missions au service des populations \u00bb.<\/p>\n

5. Impacts attendus des r\u00e9formes<\/strong><\/h3>\n

Ces changements devraient avoir des effets positifs significatifs :<\/p>\n

    \n
  • Am\u00e9lioration des services locaux<\/strong> : Des ressources accrues permettront aux communes de financer des projets de d\u00e9veloppement local.<\/li>\n
  • Simplification fiscale<\/strong> : L\u2019IGS apportera une plus grande clart\u00e9 et facilit\u00e9 pour les petites entreprises.<\/li>\n
  • Modernisation des proc\u00e9dures<\/strong> : La d\u00e9mat\u00e9rialisation contribuera \u00e0 une gestion fiscale plus efficace et transparente.<\/li>\n<\/ul>\n

    <\/h3>\n

    Ces r\u00e9formes fiscales repr\u00e9sentent une \u00e9tape cruciale dans le processus de d\u00e9centralisation au Cameroun. En augmentant les ressources des CTD et en simplifiant les proc\u00e9dures fiscales, le gouvernement cr\u00e9e les conditions pour une meilleure prise en charge des besoins locaux. Les entreprises, les communes et les citoyens devraient tous b\u00e9n\u00e9ficier de ces avanc\u00e9es, ouvrant la voie \u00e0 un d\u00e9veloppement plus \u00e9quilibr\u00e9 et inclusif.<\/p>\n

    <\/div>\n

    \u00a0<\/p>\n<\/body>","protected":false},"excerpt":{"rendered":"

    La session parlementaire de novembre 2024 a \u00e9t\u00e9 marqu\u00e9e par la pr\u00e9sentation d\u2019un ambitieux projet…<\/p>\n","protected":false},"author":2,"featured_media":34,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"image","meta":{"om_disable_all_campaigns":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[6],"tags":[],"class_list":["post-32","post","type-post","status-publish","format-image","has-post-thumbnail","hentry","category-fiscalite","post_format-post-format-image"],"yoast_head":"\nFiscalit\u00e9 locale au Cameroun : Les r\u00e9formes majeures en 2025<\/title>\n<meta name=\"description\" content=\"D\u00e9couvrez les nouvelles r\u00e9formes fiscales au Cameroun en 2024 : introduction de l\u2019IGS, extension des centimes additionnels communaux, et modernisation des proc\u00e9dures fiscales. 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