Apart from the corporate tax, companies which operate within the forestry sector in Cameroon are subject to a particular tax regime.
The forestry activity is subject to the common law taxation and to particular levies, notably:
Price floor: Sale of felled wood 2 500 frs/ha
Concession or UFA 1000 frs/ha
2.5% of the FOB (Free on Board) price of the volume of felled logs.
2.25% of the FOB price of transformed logs.
It varies according to the nature of the exported species:
First category species:
Species of the second category:
The abovementioned amounts are the floor rates. The acquisition of the exploitation titles is through invitation to tender.
The returns are subscribed at the \”Programme for the Securitisation of Forestry Revenue\” (PSFR) or the structure in charge of the large companies \”the Large Tax Unit\” for companies within its portfolio.
Any holder of an exploitation title is bound during the course of his activity to declare the monthly production of logs on the basis of corresponding site booklets (DF 10) latest on the 15th of the following month.
The deduction on purchase, at the rate of 5%, is the deduction at source during the settlement of bills for the purchase of wood in logs by forestry companies.
The AFR is paid after the attribution of the title by its holder under the following conditions:
The FAT is paid or retained at source by the transformer of the wood and paid into the coffers of the PSFR or the Large Tax Unit.
The FAT is paid or retained at source by the client for logs bought from third parties and paid into the coffers of the PSFR or the Large Tax Unit.
The deduction on purchase is retained at source and paid into the coffers of the PSFR or the Large Tax Unit.
The ES is paid during the export of logs at the level of the customs cordon.
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