The Rainforests of Cameroon - PROFOR

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148 Appendix 5The September 1997 agreement between the government andlogging operators• Fifteen percent reduction of the fob values provided by SGS-Forestryand Reuters that were used as the tax base for the felling tax andexport duties. This reduction was motivated by the fact that SGSand Reuters fob values reflected superior quality (Loyal Merchant)timber.• Reduction of the sawmill entry fee to 3 percent for factories undercommon law and 4 percent for special industrial free zone factories.Partial prohibition of log exports during the 1999 financial year• Export of traditional species (sapelli, sipo, iroko, and others) was prohibitedwhile export of species to be promoted and other lower commercialvalue species (ayous and azobé) was maintained.• The approval of an economic and financial audit of the forestry sector.The 2000–01 finance law (completed by the Decree 2001/1034/PM)• The floor price for UFAs was reduced from CFAF 1,500/ha/yearto CFAF 1,000/ha/year; the floor price for VCs was maintained atCFAF 2,500/ha/year.• A bank deposit guarantee of all fiscal and environmental obligations,equal to the amount of the RFA, became mandatory. As a consequence,3 of the 21 successful bidders for the July 2000 concessionauction lost their concession after failing to pay the bank guarantee.• Creation of a forest revenue redistribution system for local councilsand local communities (respectively 40 percent and 10 percent ofRFA revenues).• A sawmill entry fee of 2.25 percent of the fob value of timber enteringthe sawmill was established.• A 17.5 percent admission fee for timber entering sawmills locatedin the industrial free zone was instituted, causing most companies toabandon the free zone regime.• Export duties on processed timber were cancelled in compensationfor the increase of the area and the sawmill admission fees.• Changes in the rates of the surtax on exported logs introduced as follows:CFAF 4,000/m Delivered 3 for by The ayous, World CFAF Bank e-library 3,000/m to:3 for first categoryThe World Bankpromotion species (like azobé), IP : 192.86.100.34 and CFAF 500/m 3 for second categorypromotion species. Mon, 09 Nov 2009 17:06:18(c) The International Bank for Reconstruction and Development / The World Bank
Chronology of Changes in the Legislative Framework for Forest Taxation 149• The option of setting up a competitive export quota system is stillunder consideration (the implementation of this measure is still beinganalyzed).• The option of creating a compensation or equalization fund to improvethe apportioning of resources—a fonds de péréquation— is still on thetable. Regulatory texts to specify the functioning of such a fund arestill expected.The 2003 finance law• A provision allowing presumptive sanctioning of companies cited forviolating forestry laws. A company that wishes to challenge a citationmust pay half of the scheduled fine and provide a bank guarantee forthe other half before going to court. It recovers these amounts onlyif the court dismisses the charges. An Instruction by the Director ofTaxes (dated February 6, 2003) specifies the modalities of the presumptivesanctioning.• The Finance Law defines the modalities for the logging activities duringthe transition period (July to December 2003).The 2004 finance law• Creation of the “Division des Grandes Entreprises” within the Directorateof Taxes of the Ministry of Finance, in charge of recovering alltaxes (sector-specific and general) from firms with an annual turnoverexceeding CFAF 1 billion.• Activities generating profits within community forests are subject tocommon taxation (art. 9).The 2005 finance law• Export authorizations delivered upon the presentation of a release forforest taxes payment (including area fee and felling and sawmill entrytaxes). In case of failure to pay these taxes, a 400 percent increase isapplied, and exporters and producers are jointly liable.Delivered by The World Bank e-library to:The World BankIP : 192.86.100.34Mon, 09 Nov 2009 17:06:18(c) The International Bank for Reconstruction and Development / The World Bank
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© 2009 The International Bank for
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vi ContentsChapter 3 Objectives and
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viii ContentsFigures3.1. Cameroon
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x Forewordof illegal activity. Oppo
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xii Preface and AcknowledgmentsIt i
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xvi AbbreviationsCOMIFAC Conference
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xviii AbbreviationsUS$VCWRIWWFU.S.
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Page 152 and 153: 132 Appendix 1resulted in paper ref
Page 154 and 155: 134 Appendix 1estry laws and regula
Page 156 and 157: 136 Appendix 2FMU numberFMUs alloca
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Page 160 and 161: 140 Appendix 2FMU number09.020 1069
Page 164 and 165: 144 Appendix 3Type Name (type) Area
Page 166 and 167: 146 Appendix 4Small-scale domestic
Page 172 and 173: 152 Appendix 6Code in 1994 and an E
Page 174 and 175: 154 Appendix 6• The Vienna Conven
Page 176 and 177: 156 Appendix 6Forestry taxation ref
Page 178 and 179: 158 Appendix 6to CFAF 10 billion of
Page 180 and 181: 160 Appendix 6Sangha National Park)
Page 182 and 183: 162 Appendix 62. Better environment
Page 186 and 187: 166 Appendix 71998-99 2002-03 Evolu
Page 188 and 189: 168 Appendix 71998-99 2002-03 Evolu
Page 190 and 191: 170 Appendix 8Type of Processing ca
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Page 196 and 197: 176 Appendix 9Situation in 1992Area
Page 198 and 199: 178 Appendix 9Situation in 2004Fisc
Page 202 and 203: 182 Appendix 10forest service (or t
Page 204 and 205: 184 ReferencesCarret, Giraud, and L
Page 206 and 207: 186 Referencessented at the Rights
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Page 212 and 213: 192 The Rainforests of CameroonIPDP
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Map 2. Forest Use in Cameroon, 1992
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Map 3. Status of Logging Titles in
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Map 5. Status of Protected Areas in
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Map 6. Conservation of the Ngoila-M
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