The taxable base has been clarified as regards services rendered to third parties and services rendered to oneself.
- The taxable base for imports for turnover tax (TCA) purposes is obtained by adding customs and excise duties to the landed cost of the imports. The taxable base for goods and merchandise introduced into the markets, of UDEAC member countries is constituted by the ex-factory value of goods or merchandise, excluding the general preferential tariff and forwarding costs.
- The taxable base for imports for excise duty purposes is obtained by adding customs duty to the landed cost of the imports. As regards goods coming from UDEAC member countries, the taxable base is constituted by the ex-factory value, excluding the general preferential tariff and forwarding costs.
