According to the General Tax Code of Cameroon, the Hygiene and Sanitation Tax is collected by the council for the control of foodstuffs and commercial industrial buildings. The tax rates are determined based on the type of activity and the location. Here are the specific details outlined in the tax law:
1. Tax rates:
– Foodstuffs sold in the open: The tax ranges from 500 to 1,000 CFA francs per quarter.
– Foodstuffs sold in a shop: The tax ranges from 1,000 to 1,500 CFA francs per quarter.
– Buildings: The tax ranges from 10,000 to 25,000 CFA francs annually.
2. Fixing the tax amount:
The specific amount of the tax is determined by the municipal council through a resolution. The council has the authority to set the tax rates based on the local context and the needs of the municipality.
3. Penalty for violation:
Any violation of the hygiene and sanitation rules is subject to a penalty equal to 100% of the tax amount due. This penalty serves as a deterrent and reinforces compliance with the regulations.
4. Application conditions:
The conditions for the application of the Hygiene and Sanitation Tax are established by law. These conditions may include requirements related to hygiene standards, waste management practices, and compliance with sanitation regulations.
5. Council levies:
The Hygiene and Sanitation Tax is one of the tax revenues that contribute to the budget of the district council. The municipal council has the authority to vote on duties and taxes, commonly known as “council levies,” to fund various local initiatives and services.
It’s important to note that the details provided here are based on the information available in the General Tax Code of Cameroon. For precise and up-to-date information regarding the Hygiene and Sanitation Tax, it is recommended to refer to the official tax laws and regulations or consult with local authorities, accountant or tax advisor.
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