VIGNETTE AUTOMOBILE: LE TEMPS DES COMPTES
Des contrôles routiers sont prévus du 22 novembre au 11 décembre courant. Le Directeur Général des impôts vient, dans un courrier, d’attirer l’attention des chefs des centres régionaux sur les contours de ces opérations de veille fiscale.
Cyrille Kingue Mbeppe
Le timbre automobile, un élément central dans l’atteinte par l’administration fiscale de ses objectifs annuels de recouvrement et de collecte de l’impôt. Le code général des impôts en son article 602, offre la liberté au fisc de recourir à des interpellations auprès de tous ceux qui sont assujettis au paiement de ce droit.
Des sanctions sont prévues pour les contrevenants, notamment une pénalité correspondant à un droit en sus de 100% du droit principal du timbre. Ce qui suppose que la personne sanctionnée paiera deux fois le montant équivalent du prix du timbre initial. L’autre sanction inclut des poursuites devant les instances compétentes.
Désormais, dit le législateur, le paiement de ce droit n’est plus sanctionné par la remise du timbre, parce qu’il est associé à l’assurance automobile. Au Cameroun, le droit de timbre automobile est fixé dans la loi de finances. En 2021, les montants oscillent entre 10 mille et 150 mille francs cfa.
10 mille motocyclettes à deux roues
15 mille motocyclettes à trois roues
15 mille véhicules de 2 à 7 chevaux
25 mille véhicules de 8 à 13 chevaux
50 mille véhicules de14 à 20 chevaux
150 mille véhicules de plus de 20 chevaux
Le Directeur Général des impôts invite ses collaborateurs à associer à ces contrôles les administrateurs, les éléments de la force de maintien de l’ordre public et d’autres acteurs sectoriels. Une action bien encadrée, avec des délais circonscrits soit une vingtaine de jours à compter du 22 novembre.
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