In its policy of broadening the tax base, the State is restoring the obligation for non-professional taxpayers to submit an annual summary declaration of their income to their local tax center. The information is contained in a circular from the Minister of Finance made public on March 20, 2024. According to the aforementioned text, these declarations must be made no later than June 30 of each year at www. Taxes.cm.
This tax specifies the Minfi circular targets individuals benefiting from salaries, wages, pensions and life annuities. People benefiting from income from movable capital, land income and non-professional capital gains are also required to pay this tax.
In addition, natural persons carrying out agricultural activities or benefiting from non-commercial income, lucrative operations and exploitations not belonging to another category of profit and those responsible for commercial activities (artisanal, industrial and commercial profits) are subject to the annual summary declaration of their income to the tax authorities.
Generally speaking, any passive income, namely income not coming from the exercise of a professional activity, in accordance with article 93 of the General Tax Code, is subject to the obligation to declare this tax annually. .
Sanctions
In accordance with article 74 bis (1) of the general tax code, any tax resulting from a declaration submitted after the deadline of June 30 is increased by a monthly penalty of 10%, without exceeding 30%. Also the non-professional taxpayer who, after the formal notice has not submitted his declaration within seven days following receipt of his notification, is exposed to a 100% penalty.
Failure to declare for a financial year results in automatic removal from the file of non-professional taxpayers, consequently the taxpayer will not be able to provide proof of a tax compliance certificate.
Control
Let us indicate that the law provides for several procedures for controlling the declarations of non-professional taxpayers, including documentary verification which aims to verify the consistency of the information declared with that collected from other sources, among others.
According to the circular announcing the declaration of this tax, from the 2025 financial year, its declaration will be made by means of a pre-filled declaration.
