4 TOTAL AMOUNT AND DISTRIBUTION OF REVENUE COLLECTED

As a reminder, the different taxes paid by the forestry sector are the following:

Direct taxes	*Forestry taxes*	Surface area tax (or rent)
		Felling tax
		Reforestation tax
	*Customs taxes*	Exit duties
		Statistical tax
		Dues for Central African Republic’s shippers
		Tax on turnover on export (TOTE)
	*Hunting taxes*	Licence
		Lease payment
		Area charge
		Guide licences and dues
		Leopard licence
		Slaughter tax
		Taxidermy tax
		Permit for large scale hunting and for hunting guide
		Firearms permit + dues + processing costs
Indirect taxes	This tax includes taxes on wages, the TOT/VAT and customs taxes on imported products.

An estimation of these taxes was done by and audit of the forestry sector carried out in 1997. The data is estimated on the basis of taxable volumes for 1996. The following table, from the audit of the forestry sector presents a summary of taxes and their redistribution for 1996.

Table 4 Summary of taxes and distribution for 1996

Taxes	Amount in 1996 (FCFA)
Surface area tax	259,000,000
Felling tax	812,000,000
Reforestation tax	273,000,000
Exit duties	676,000,000
Statistical tax	30,000,000
Dues for Central African Republic’s shippers	30,000,000
Tax on turnover on export	240,000,000
Indirect taxes	2,576,000,000
Total tax revenue	4,896,000,000
Distribution
Public Revenue Department	3,991,000,000
FFTD	580,000,000
Towns	325,000,000

Note: the data from the audit of the forestry sector come from a theoretical tax collection calculated on the basis of taxable units: Surface area tax = 2,069,106 ha of PHD based on 25FCFA/ha of PHD, Felling tax = 305,464 m³ based on 5% TV according to the species; Reforestation tax = 4.644 m³ exported based on 10 % TV according to the species.

Public institutions to which the taxes are paid are the following:

• Public Treasury Department;

• The Fund for Forestry and Tourism Development (FFTD) became in 2000 the Special Allocation Account – Forest and Tourism Development (SAA-FTD); and

• The towns in which the forestry harvesting permits are in application.

The following tables present the total amount of these different charges in FCFA during the past five years as well as their distribution.

Table 5 The total amount of different charges over the past five years and their distribution (in FCFA)

Designation	Year
Designation	1996	1997	1998	1999	2000
Felling tax
Treasury	152,142,944	410,920,441	633,789,698	646,685,069	837,244,800
FFTD	175,431,134	468,298,503	524,628,940	484,085,119	627,933,600
Towns	109,905,838	293,514,416	479,330,865	491,471,433	627,933,600
Total	437,479,916	1,172,733,360	1,637,749,503	1,622,241,621	2,093,112,000
Surface area tax
Treasury	104,244,825	137,077,950	322,041,850	627,876,690	702,361,590
FFTD	72,504,490	91,385,300	140,700,190	269,090,010	301,012,110
Total	176,749,315	228,463,250	462,742,040	896,966,700	1,003,373,700
Reforestation tax
Treasury	0	0	71,342,139	126,403,132	140,775,840
FFTD	228,320,457	321,713,965	233,441,480	264,336,699	281,551,680
Towns	0	0	70,133,917	131,173,799	140,775,840
Total	228,320,457	321,713,965	374,917,536	521,913,630	563,103,360
Deposit tax
Trésor	14.950.400	0	0	0	0
Transfer tax
Treasury	6.840.000	0	0	0	0
FFTD	4.560.000	0	0	0	0
Total	11.400.000	0	0	0	0
TOTAL	868,900,088	1,722,910,575	2,475,409,079	3,041,121,951	3,659,589,060

Source: Statistical directories (Ministry for Water and Forestry). Note: the data from the invoices for revenue issued from the Forestry Office of the Ministry responsible for forests. All values are expressed in FCFA.

Table 6 Distribution of forestry taxes in 1996 and 2001

In 1996	State Treasury	FFTD	Towns
Surface area tax	60%	40%	0%
Felling tax	40%	40%	0%
Reforestation tax	0%	100%	0%
In 2001	State Treasury	SAA-FTD	Towns
Surface area tax (rent)	70%	30%	0%
Felling tax	40%	30%	30%
Reforestation tax	25%	50%	25%

Revenue from hunting activity comes from several types of taxes, that is: licences hunting permits, firearms permits and processing costs, lease payments and area charges. These different taxes are generalised for the whole of the country and not per ecological region. For the total revenue from hunting activity, see Table 7.

Table 7 Revenue from hunting activity and its distribution during 1998, 1999 and 2000 (in FCFA)

Designation	1998	1999	2000
Licence	6,750,000	7,500,000	7,500,000
Guides licences	2,400,000	2,400,000	3,270,000
Dues on guide licences	3,730,000	3,955,000	n.a.
Statistical tax	27,448,500	54,267,000	40,712,250
PLH, FP+ dues and processing costs	48,172,925	70,455,000	n.a.
Area charge	27,448,500	54,267,000	40,712,250
Slaughter tax	116,786,000	175,000,000	n.a.
Leopard licence	2,400,000	8,000,000	4,100,000
PLH for hunting guides	2,106,500	2,885,000	n.a.
Taxidermy tax	2,106,500	2,500,000	n.a.
Total	239,842,425	381,229,000	n.a.
Distribution
Public Revenue Department	64,505,500	94,510,000	n.a.
SAA-FTD	125,553,825	205,953,800	n.a.
Towns	49,783,100	80,765,200	n.a.

The following table presents the historical information on part of these taxes.

Table 8 Historical information of taxes on trade of forestry products

Year	1991	1992	1993	1994	1995	1996	1997	1998	1999	TOTAL
Production (in thousands of m3) and turnover (in millions of FCFA)
Production for export	63.0	84.2	77.4	122.0	103.3	72.9	111.3	189.4	218.3	1.041.8
- log	31.5	45.5	43.3	84.2	72.8	41.6	63.9	116.9	153.7	653.5
- sawnwood and plywood	31.5	38.7	34.0	37.8	30.5	31.3	47.4	72.5	64.6	388.3
Production for local markets (sawnwood and plywood)	22.1	30.3	25.0	32.3	30.6	16.8	19.1	21.8	18.7	216.7
Turnover	10.395	13.983	12.771	20.130	17.000	12.000	18.364	31.251	36.000	171.804
Customs taxes (in millions of FCFA)
Exporters Turnover Tax	207.9	227.9	255.4	402.6	340.0	240.0	367.3	625.0	720.0	3.436.1
Statistical tax	26.0	34.7	31.9	50.3	42.5	30.0	45.9	78.1	90.0	429.5
Taxes on Central African Republic’s shippers	26.0	34.7	31.9	50.3	42.5	30.0	45.9	78.1	90.0	429.5