{"id":5622,"date":"2024-01-19T08:45:51","date_gmt":"2024-01-19T07:45:51","guid":{"rendered":"https:\/\/parlonstechs.com\/all\/?p=5622"},"modified":"2024-01-19T08:45:51","modified_gmt":"2024-01-19T07:45:51","slug":"internet-et-reseaux-sociaux-les-revenus-des-influenceurs-et-vendeurs-en-ligne-desormais-taxes-a-5-au-cameroun","status":"publish","type":"post","link":"https:\/\/parlonstechs.com\/all\/2024\/01\/19\/internet-et-reseaux-sociaux-les-revenus-des-influenceurs-et-vendeurs-en-ligne-desormais-taxes-a-5-au-cameroun\/","title":{"rendered":"Internet et r\u00e9seaux sociaux : les revenus des \u00ab\u2009influenceurs\u2009\u00bb et vendeurs en ligne d\u00e9sormais tax\u00e9s \u00e0 5% au Cameroun"},"content":{"rendered":"

\"AfriqueVisionPlus<\/p>\n

Dans le cadre des mesures d\u2019\u00e9largissement de l\u2019assiette fiscale prises dans la loi de finances\u00a02024 de l\u2019\u00c9tat du Cameroun, il est institu\u00e9\u00a0\u00ab\u2009un taux all\u00e9g\u00e9 de 5% au titre de l\u2019imp\u00f4t sur les b\u00e9n\u00e9fices non commerciaux (BNC), applicable aux revenus g\u00e9n\u00e9r\u00e9s sur les plateformes num\u00e9riques par les particuliers qui r\u00e9alisent des op\u00e9rations de vente d\u2019un bien, de fourniture d\u2019un service ou d\u2019\u00e9change, de partage d\u2019un bien (\u00e9conomie collaborative)\u2009\u00bb,\u00a0<\/em>peut-on lire dans la circulaire sur l\u2019ex\u00e9cution de la loi de finances\u00a02024, sign\u00e9e le 29\u00a0d\u00e9cembre 2023 par le ministre des Finances, Louis Paul Motaz\u00e9.<\/h2>\n

Les termes de cette circulaire minist\u00e9rielle laissent entendre que depuis le 1er<\/sup>\u00a0janvier 2024, les revenus g\u00e9n\u00e9r\u00e9s par les particuliers op\u00e9rant dans la vente en ligne, activit\u00e9 en pleine expansion au Cameroun depuis l\u2019av\u00e8nement de l\u2019Internet et des r\u00e9seaux sociaux, sont d\u00e9sormais assujettis au paiement de l\u2019imp\u00f4t sus-mentionn\u00e9. Il en est de m\u00eame des revenus engrang\u00e9s par les \u00ab\u2009influenceurs<\/em>\u2009\u00bb, terme g\u00e9n\u00e9ralement utilis\u00e9 pour d\u00e9signer des personnes physiques vendant leur notori\u00e9t\u00e9 sur les r\u00e9seaux sociaux et autres plateformes num\u00e9riques, \u00e0 travers divers services rendus aux entreprises et \u00e0 des particuliers.<\/p>\n

Au demeurant, si l\u2019on peut comprendre que le gouvernement, en qu\u00eate permanente de ressources pour satisfaire ses besoins de plus en plus croissants, s\u2019int\u00e9resse \u00e0 cette autre niche fiscale (comme ce fut d\u00e9j\u00e0 le cas il y a quelques ann\u00e9es avec les transferts d\u2019argent par voie \u00e9lectronique, NDLR), l\u2019on peut cependant s\u2019interroger sur l\u2019effectivit\u00e9 de la mise en \u0153uvre de cette mesure. Ceci, au regard de la complexit\u00e9 de la tra\u00e7abilit\u00e9 des revenus issus des activit\u00e9s sus-mentionn\u00e9es.<\/p>\n

En effet, s\u2019il est loisible de retracer les revenus g\u00e9n\u00e9r\u00e9s par les entreprises formelles de vente en ligne, aux fins du paiement des diff\u00e9rents imp\u00f4ts auxquels la soci\u00e9t\u00e9 est assujettie, il appara\u00eet bien difficile d\u2019assurer par exemple la tra\u00e7abilit\u00e9 des revenus engrang\u00e9s par un jeune \u00e9tudiant qui vend des produits \u00e0 travers ses pages sur les r\u00e9seaux sociaux, et se fait payer en cash. La m\u00eame difficult\u00e9 appara\u00eet pour le cas d\u2019un \u00ab\u2009influenceur\u2009\u00bb qui fait la publicit\u00e9 de produits sur ses pages pour doper les ventes, contre une r\u00e9mun\u00e9ration effectu\u00e9e par d\u2019autres moyens de paiements en dehors de ceux assurant une certaine tra\u00e7abilit\u00e9 comme le ch\u00e8que ou encore le Mobile Money.<\/p>\n

\u00ab\u2009Le syst\u00e8me fiscal camerounais est d\u00e9claratif. Les assujettis devront souscrire leurs d\u00e9clarations conform\u00e9ment \u00e0 la l\u00e9gislation en vigueur. L\u2019administration fiscale se r\u00e9servant ensuite le droit de s\u2019assurer de la conformit\u00e9 desdites d\u00e9clarations au moyen des contr\u00f4les divers. Les \u00e9quipes en charge desdits contr\u00f4les ayant tous les moyens pour reconstituer les revenus des concern\u00e9s\u2009\u00bb,\u00a0<\/em>confie une source autoris\u00e9e \u00e0 la direction g\u00e9n\u00e9rale des imp\u00f4ts (DGI) du minist\u00e8re des Finances.<\/p>\n","protected":false},"excerpt":{"rendered":"

Dans le cadre des mesures d\u2019\u00e9largissement de l\u2019assiette fiscale prises dans la loi de finances\u00a02024 de l\u2019\u00c9tat du Cameroun, il est institu\u00e9\u00a0\u00ab\u2009un taux all\u00e9g\u00e9 de 5% au titre de l\u2019imp\u00f4t […]<\/p>\n","protected":false},"author":1,"featured_media":5623,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[21,7,181,41],"tags":[],"class_list":["post-5622","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actualite","category-afrique","category-internet","category-reseaux-sociaux"],"yoast_head":"\nInternet et r\u00e9seaux sociaux : les revenus des \u00ab\u2009influenceurs\u2009\u00bb et vendeurs en ligne d\u00e9sormais tax\u00e9s \u00e0 5% au Cameroun - Parlons Techs - Store<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/parlonstechs.com\/all\/2024\/01\/19\/internet-et-reseaux-sociaux-les-revenus-des-influenceurs-et-vendeurs-en-ligne-desormais-taxes-a-5-au-cameroun\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Internet et r\u00e9seaux sociaux : les revenus des \u00ab\u2009influenceurs\u2009\u00bb et vendeurs en ligne d\u00e9sormais tax\u00e9s \u00e0 5% au Cameroun - 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