Following the last reform of the CGI of March 30, the creation of the CEL was instituted and in its article 367 it spoke of a minimum contribution for some low-margin business sectors or those whose prices are regulated.
The decree n ° 011492 of 24/05/2018 now fixes the methods of application of article 337 of the General Tax Code which provides a minimum amount corresponding to 0.075% of turnover (1% for common law). ) for the determination of the value-added contribution of Local Economic Contribution taxpayers in low-margin sectors or those in which prices are regulated.
According to this decree, low-margin sectors are taxpayers whose main activity is the resale of the following products:
Edible oil ;
Powdered milk ;
Telephone credit cards.
According to the same order, the sectors in which prices are regulated include the following taxpayers:
Resellers in the state of butane gas for domestic use; tenants-managers of service stations;
Resellers in the state of flour.