POURQUOI ADHERER A UN CGA ?

WHY JOIN A CGA?

Exemption from the patent contribution for a period of two (02) years for new businesses;
Exemption from tax and employers' charges on wages paid to young people under 35, with the exception of social security charges.
Abatement of 50% of the tax profit declared without the tax due being lower than the minimum collection;
Exemption from VAT on services invoiced by our CGA;
Application of good faith penalties for tax audits covering the period after joining the CGA

Innovative start-ups in the field of information and communication technologies benefit from the following tax advantages:

In the incubation phase which cannot exceed five (05) years: Exemption from all taxes, duties, taxes and fees with the exception of social security contributions;
When leaving the incubation phase: In the event of the sale of the "start-up": application of a reduced rate of 10% on the capital gain on the sale;
In the event of entry into the operating phase, the member benefits for a period of five (05) years from:
- Exemption from the patent;
- Exemption from registration fees on deeds of creation, extension or capital increase
- Exemption from all tax and employer charges on salaries paid to their employees, with the exception of social security contributions;
- Application of a reduced corporate tax rate of 15%;
- Application of a 50% allowance based on the calculation of the deposit and the minimum collection of corporate tax;
- Income tax credit of 30% of research and innovation expenses capped at one hundred (100) million FCFA.
- Application of a reduced rate of tax on income from movable capital of 5%, on dividends paid to shareholders and interest paid to investors.

50% reduction based on the calculation of the withholding tax on purchases by distributors, when these purchases are made from producers or wholesale distributors, the list of which is fixed by Order of the Minister in charge of Finance;