CEL Value added, what are the low-margin sectors or those in which prices are regulated.

CEL Value added, what are the low-margin sectors or those in which prices are regulated.

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:

Cereals ;
Sugar;
Edible oil ;
Powdered milk ;
Cement;
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.

30 MINUTES TO CONVINCE Deadline for payment of the balance of Corporation tax - Income tax scheduled for June 15, 2018