MINFI boss extends personal income tax declaration deadline to December.

In a communique made public by the Ministry of Finance, August 23, the finance boss fixed the new deadline as December 1, 2024. The deadline was initially fixed for June 30, 2024. 

It witnessed the first extension to September 1, before being extended further to December 1, 2024. 

This extension, the minister clarified, aims to give taxpayers more time to fulfill their tax obligations and avoid litigation.

Motaze explained that the high volume of recent tax declarations, many of whose processing is still outstanding, also prompted government to take a second thought and took the latest decision. 

He expressed satisfaction with the increasing number of complaints taxpayers are lodging at the Directorate General of Taxation, DGI. 

The minister warned that failing to meet the new deadline will result in penalties as outlined in the State Tax Procedures Code.

To assist potential taxpayers to easily fulfill this civic obligation, the Ministry of Finance has gone further to establish support teams at local tax offices and the General Directorate of Taxes. 

Online assistance is also available through a toll-free hotline number: 8200; an online help platform on the General Directorate of Taxes website, and a messaging service number: +237 691 881 881, for Cameroonians resident or living abroad.

The minister’s press statement recalled that since 2021, non-professional taxpayers earning incomes such as salaries, pensions, annuities, dividends, and tenable, (rental) incomes have been required to submit an annual income declaration by June 30 each year. 

This requirement, introduced by the 2021 Finance Law signed by President Paul Biya on December 17, 2020, aims to broaden the tax base and ensure greater transparency in income reporting.

To declare your taxes in Cameroon, you are required to visit the General Taxes Directorate along with your taxpayer's card, the pre-filled statement and proof of income. 

This can also be performed online on the General Tax Directorate's website. Note that the taxpayer's card is valid for two years and is renewable.

The amount of tax due is obtained by applying the following scale on the overall net rounded income of the taxpayer.  From 0 to 2,000,000 FCFA, 10%; from 2,000,001 to 3,000,000 FCFA, 15%; and from 3,000,001 to 5,000,000 FCFA, 25%.  Actually, incomes of over 5,000,000; or the larger the earning, the greater the deduction for IRPP.

Some Cameroonians and other observers say by reactivating the concept and practice of annual income tax returns for individuals, the Cameroonian tax authorities have created a fifth tax regime: that of non-professional taxpayers, which is consistent with the flat-rate tax regime, the tax regime for non-profit organisations, the simplified tax regime, and the actual tax regime. 

Initially, as per Article 74 bis of the General Tax Code, the deadline for filing this tax return was annually on 15 March. 

For this first year, however, it was extended to 30 June 2024. But henceforth, the deadline will be strictly enforced on 1 September 2024, providing ample time for citizens to meet this obligation.

While it is acknowledged that this new legal requirement demonstrates a real desire on the part of the State to flush out and explore existing tax loopholes in order to broaden the tax base and, consequently, revenue; some contributors say government can also think further ahead and see in this resurrected initiative a determination on the part of the public authorities to track down revenues of unknown and dubious origins.

It will also help clear desire to raise and bring back into the open the issue of the declaration of property and assets, enshrined in Article 66 of the Constitution of the Republic.

This story was first published in The Guardian Post issue No:3213 of Thursday August 29, 2024