CREATION OF FIRM

INTRODUCTION

To create a firm it is to make it exist. The study of creation of a firm carries on ceremonies of creation of that on one hand and on the other hand the fiscal impact which are linked there. Throughout our account it will be a matter for us at first to see ceremonies and in second time fiscal impact linked to the constitution of firms. I-CEREMONY OF CONSTITUTION OF FIRMS Certain ceremonies must be respected so that the firm is legitimately constituted. The constituted society acquires the moral personality only when following conditions are fulfilled: - The writing of statutes or social alliance in a genuine manner or signature deprived. - The advertising of these statutes by insertion of an announcement in the thirds of the existence of the society and its conditions of functioning. - Statement to the court dealing with trade disputes with a store of a copy of these statutes. Registration in the register of trade and movable credit. - The statement of fiscal and social existence. II-INCIDENCES FISCALES LIEES IN THE CREATION OF FIRMS. In Cameroon, various levies and taxes are demanded in the constitution of the firm. 1-The Right of recording The general code of levies makes obligatory the recording of the acts of constitution of the society within fourteen days in month as from its constitution when this one is accomplished in front of a notary, and of one in three months in other cases. The rights of recording represent taxes to be paid according to the fiscal distribution of provisions. a -Request of certificate as submission in CNPS It is about a 6000-fr CFA +02 bill stamp 1000 f CFA =8000 f CFA b - Certificate of not use of wage-earning personnel in CNPS A 1500-fr CFA +01 bill stamps 1000 f CFA = 2500 f CFA c - Certificate of not exoneration in the licence. When you create your firm, you are exempted from the licence during the first two years. d - taxpayer's card It is free e - Recording of facultative lease Postponed by 03 months for a businessman tenant. 0.11 % of the value declared by the building, for a possessing businessman (Payment of the tax on piece of land.) f - Recording in the register of trade and movable credit. 53 000f CFA for a natural person + 1000F CFA of stamp at a request. 41 500f CFA for an artificial person. 2 - Graduated rights It was reckoned by application of the graduated rates on the value of the issued capital divided into edge. But for year 2010 this right was cancelled by the Cameroonian Inland Revenue to make easier the investment.

CONCLUSION Arrived at the end of our job, we note that the creation of a firm is fewer complexes contrary to it thinks of certain people; in seventy two hours it is possible to set up a firm because conditions are flexible and less constraining.