The other deductions are made by the tax authorities for and on behalf of certain public bodies with financial autonomy. It should be noted that the wage threshold of 62,000 francs provided to operate the personal income tax deductions shall be valid for the other deductions.
Contribution to Cameroon Housing Loan Fund (Cr├®dit Foncier du Cameroun)
The contribution to the Housing Loan Fund is an indirect tax collected by the tax authorities and transferred to the Fund. Its purpose is to provide financial assistance for the implementation of projects related to habitat.
Persons subject to this contribution are the employees and employers of the private and public sectors.
It is generally calculated by the employer by applying a rate of 1% for employees on the gross wage and 1.5% for employers on the remunerations paid, including benefits in cash and kind and paid in to the Treasury according to a periodicity and deadlines set by law.
The calculation of the duties is done on forms provided by the tax authorities.
The default of declaration and non payment of the duties results in the application of fiscal sanctions and interest charges which vary depending on whether the taxpayer is of good faith or not.
Contribution to the National Employment Fund (NEF)
The contribution to the NEF is an indirect tax of which the issuance, settlement and collection are devolved to services of the Directorate General of Taxes.
Those subject to this contribution are employers in the public, semi-public and private sectors.
The amount of this contribution is determined by applying a rate of 1% on the amount of remuneration paid, including fringe benefits paid or granted to employees for their real amount.
It must be paid in to the public Treasury according to the deadlines set by the General Tax Code and is retroceded to the National Employment Fund whose purpose is the promotion of employment in Cameroon.
The Audio Visual Royalty (AVR)
The Audio Visual Royalty is payable by the employees of the semi-public and private sectors and by natural and corporate persons liable to pay trade tax.
With regards to employees, there are tariffs that vary according to the amount of wages.
Regarding those liable to the business licence, the royalty is equal to one time the amount of the licence in principal owed.
The AVR is determined on the basis of the declaration made on forms provided by the tax authorities.
The product of the royalty shall be paid into a special account at the public Treasury for the benefit of the Cameroon Radio and Television Corporation (CRTV).
The default of declaration and payment of the AVR is sanctioned according to the rules applicable to direct taxes.
Following a partnership agreement between the tax Administration and the National Social Insurance Fund (NSIF), the legislature entitled taxation services to issue, assess and collect social contributions owed to this public body by employers.
The calculation of the duties is done by the application of rates on a base determined in accordance with the rules in force within the social legislation.
Employers collect and repay the dues on behalf of their employees according to the frequency and deadlines set by the General Tax Code.
Failure of declaration or remittance of the social contributions is sanctioned by the imposition of fines and interest for late payment. The rates and tariffs are determined by the social legislation.
The Council Special Surtax (CSS)
The tax administration is in charge of the issuing, calculation and collection of council special surcharges from:
- Personal income tax;
- corporate tax;
- value added tax
The product of this special surtax is essentially divided between the Special Council Fund for Mutual Intervention (FEICOM) and municipalities and city councils according to percentages set by the regulations in force, the State retaining only the portion related to recovery costs.
The system of sanctions for failure to declare or to pay is the same as that provided by the General Tax Code.