TAXES ON ACTIVITIES

Question 1:

AKUMARAH is a shop owner in NDOBO. In 2019, he realised a turnover before tax of 8 500
000FCFA constituted as follows:

- Sales of diverse products 3 200 000FCFA

- Sales of fresh unfermented fruit juice 1 300 000FCFA
- Sales of mineral water 2 600 000FCFA
- Sales of oxygenated water 1 400 000FCFA

Required:

a. What are the various taxes on activity to which this business is liable? Justify your answer
b. What are the modalities for the payment of the Global tax?
c. What are the criteria that subject a business to the global tax?
d. Calculate AKUMARAH’s tax due on activity for the 2019 fiscal year
e. If he choses to pay quarterly, tabulate the deadlines for the various quarters.

Question 2:

Mr and Mrs Abbuvallah opened a supermarket. Mr Abbuvallah is in charge of alcoholic

drinks. Mrs Abbuvallah in charge of general sales. In 2018, the turnover realised amounted to 2 540
240 325FCFA of which:

- Alcohol drinks 2 000 000 000FCFA

- Sales of other products 540 240 325FCFA

This couple does their declaration at the MTO (Medium size Taxpayer Office)

Required:

a. How many business license certificates will this business need?

b. Prepare the business license certificate(s). Make use of the appendix.

Question 3:

The statement of fixed assets of ZETEMBECK at the beginning of the 2020 financial year was made up
of 02 TOYOTA HIACE of 26 seats each. These vehicles make each an annual turnover before tax of 15
000 000FCFA by plying the Douala-Mamfe road.

Required:

a. What is the deadline for the payment of the business license?

b. Present the business license certificate of ZETEMBECK

APPENDICES

APPENDIX 1: Enterprises are classified by the tax administration according to size as follows:

Turnover range (Before Tax) Size Declaration

3 000 000 000FCFA and above Large Large TaxPayers Office (LTO)
50 000 000FCFA and above but less than 3 000 000 000FCFA Mediu Medium Size Taxpayers Office (MTO)
Less than 50 000 000FCFA m Special tax center
small
APPENDIX 2: It should be noted that the abatement of 5% on lumps of 500 000 000FCFA of the
turnover figure in excess of 2 000 000 000FCFA has been cancelled by the CGTC.
APPENDIX 3: The contribution of business license is distributed to the various beneficiaries
according to the following coefficients:

Principal of Business license: 39.4%; FEICOM: 9.85%; CRTV: 49.27%; CCAI/CCIMA/CAPEF: 1.48%

The Local Development Tax LTD is deducted for the global amount of the business license before
distribution to the various beneficiaries.

APPENDIX 4:

The special regime for the determination of the business license by intercity passenger and cargo
transporters has been cancelled. Transporters are henceforth liable to the business license under the
same modalities as other liable persons.