USER GUIDE: ANNUAL TAX DECLARATION FOR INDIVIDUALS – BY DGT

This guide provides detailed instructions to assist individuals in filing their annual income tax return for the 2023 tax year using the online platform of the Directorate General of Taxation (DGT).

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I. Access the Platform via the Website

1. Open the Website:
   • Visit the DGT website: www.impots.cm/en.
   • Scroll down to locate the “E-Services” menu on the right sidebar.
2. Login Options:
   • If you are not yet registered (do not have a Tax Identification Number or NIU), proceed to section II.
   • If you have an NIU but do not remember it, proceed to section III.
   • If you know your NIU, enter your username (NIU) and your password. For first-time login, the default password is “0000.” Click “Login/Connexion” and proceed to section IV.
   • If you have forgotten your password, click “Forgot password?” and follow the recovery steps.

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II. Register and Create a New Tax Account

1. Start Registration:
   • Click on “I am not yet registered” (Je ne suis pas encore immatriculé(e)).
   • Check “I am an individual” (Je suis une personne physique) and “I certify that I have read the legal provisions above” (Je certifie avoir pris connaissance des dispositions légales ci-dessus).
   • Click “Continue.”
2. Complete Registration Form:
   • Fill out the mandatory fields (marked with a red asterisk).
   • Check “I certify that the information entered is accurate” (Je certifie exactes les informations saisies).
   • Choose and confirm a password, then click “Send” (Envoyer).
   • Note down your password for future access.
3. Access Your Account:
   • Upon successful registration, the system will generate your NIU.
   • You can now access your tax account and proceed with the tax declaration as described in section IV.

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III. Retrieve Your NIU

1. Recover NIU:
   • Click “Retrieve my NIU” (Retrouver mon NIU) on the login page.
   • Enter your name and date of birth as they appear on your identity documents.
   • Click “Search” (Rechercher).
2. Use NIU:
   • Copy the displayed NIU and return to the login page.
   • Proceed with logging in as described in section IV.

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IV. Log in to Your Tax Account

1. First-Time Login:
   • Enter a security phrase of at least 50 characters on the initial page.
   • Click “Save” (Enregister).
2. Access Tax Account:
   • Navigate to “Personal Tax Return” (Déclaration des particuliers) on the left sidebar to access the tax return form.

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V. Open the Tax Return

1. Select Tax Year:
   • Ensure that the correct year (2024) is selected.
   • Click “Personal income tax return” (Dec. Particuliers).
2. Open the Form:
   • Click on “1 – Déclaration annuelle des particuliers” to open the form.
   • The “Submit” button will activate when the declaration is complete.

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VI. Fill Out the Tax Return Form

The tax return is divided into the following eleven income categories. Fill in the relevant sections:

1. Tax on Salaries, Wages, Pensions, and Annuities (TS)
2. Tax on Income from Movable Capital (IRCM)
3. Tax on Property Income (RF)
4. Tax on Profits from Craft, Industrial, and Commercial Activities (BAIC)
5. Tax on Agricultural Profits (BA)
6. Tax on Profits from Non-Commercial Professions (BNC)
7. Tax on Non-Commercial Income (RNC)
8. Tax on Income Received from or Obtained Abroad
9. Property Tax (TPF)
10. Special Income Tax (TSR)
11. Taxes Withheld on Salaries, Wages, Pensions, and Annuities

Each section has two parts:

• Income and Eligible Costs: Indicate received income and eligible costs.
• Tax Due Calculation: Determine the tax due, including instalments, prepayments, or amounts withheld at source.

Summary:

• A summary of all taxes payable is provided at the end of the tax return, constituting your tax notice.
• Certify that the information is complete and accurate before submission.

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VII. File the Annual Tax Return

1. Review Form Completion:
   • Ensure the bar has turned green. If still blue, complete any missing information.
2. Submit Form:
   • Click the “Submit” button on the left sidebar when it turns orange.
   • Confirm submission in the pop-up menu.
3. Download Documents:
   • After submission, download the tax notice and acknowledgement of receipt.

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VIII. Payment of the Taxes Due

You can pay your taxes using the following methods:

• Bank transfer
• Telepayment: via http://www.otp.dgi.cm
• Mobile phone payments:
  • Orange: #150*3*4#
  • MTN: 206*1#
• Cash payment at authorized banks or financial institutions.

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This guide aims to facilitate the tax filing process for individuals. For further assistance, refer to the DGT website or contact us for support.

Read Also: (DGT) Finance Ministry Launches Annual Tax Summary eBulletin for Public Employees