{"id":1683,"date":"2026-05-15T09:00:30","date_gmt":"2026-05-15T09:00:30","guid":{"rendered":"https:\/\/www.cga.inov.cm\/?p=1683"},"modified":"2026-05-15T10:34:16","modified_gmt":"2026-05-15T10:34:16","slug":"maitriser-la-retenue-a-la-source-sur-les-loyers-ce-que-tout-chef-dentreprise-doit-savoir","status":"publish","type":"post","link":"https:\/\/www.cga.inov.cm\/en\/2026\/05\/15\/maitriser-la-retenue-a-la-source-sur-les-loyers-ce-que-tout-chef-dentreprise-doit-savoir\/","title":{"rendered":"Mastering the Withholding Tax on Rents: What every business owner needs to know"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"1683\" class=\"elementor elementor-1683\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1374dc1 e-flex e-con-boxed e-con e-parent\" data-id=\"1374dc1\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-de7905c elementor-widget elementor-widget-text-editor\" data-id=\"de7905c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p data-path-to-node=\"3\">As part of the day-to-day running of a business, leasing business premises gives rise to specific tax obligations. These include <b data-path-to-node=\"3\" data-index-in-node=\"152\">withholding tax<\/b> is often a source of confusion. However, an incorrect assessment of its calculation basis can lead to costly reporting errors.<\/p><h2 data-path-to-node=\"4\">The Accounting Genius Quiz: Test your knowledge<\/h2><p data-path-to-node=\"5\">Look at the image above. On what basis do you think the withholding tax is calculated?<\/p><ul data-path-to-node=\"6\"><li><p data-path-to-node=\"6,0,0\"><b data-path-to-node=\"6,0,0\" data-index-in-node=\"0\">A.<\/b> The net amount received by the owner<\/p><\/li><li><p data-path-to-node=\"6,1,0\"><b data-path-to-node=\"6,1,0\" data-index-in-node=\"0\">B. Gross rent paid<\/b><\/p><\/li><li><p data-path-to-node=\"6,2,0\"><b data-path-to-node=\"6,2,0\" data-index-in-node=\"0\">C.<\/b> Annual property income<\/p><\/li><li><p data-path-to-node=\"6,3,0\"><b data-path-to-node=\"6,3,0\" data-index-in-node=\"0\">D.<\/b> Rent after deduction of utilities<\/p><\/li><\/ul><h3 data-path-to-node=\"7\">The Expert's Answer<\/h3><p data-path-to-node=\"8\">The correct answer is <b data-path-to-node=\"8\" data-index-in-node=\"24\">B: Gross rent paid.<\/b><\/p><p data-path-to-node=\"9\">For tax purposes, the withholding tax on rental income (often linked to personal income tax or corporate income tax, as the case may be) must be calculated on the rent. <b data-path-to-node=\"9\" data-index-in-node=\"190\">before tax gross<\/b>, before any deduction of charges or commissions. The entity paying the rent (the professional tenant) is responsible for deducting this amount and transferring it directly to the tax authorities.<\/p><hr data-path-to-node=\"10\" \/><h2 data-path-to-node=\"11\">Why is this distinction crucial?<\/h2><p data-path-to-node=\"12\">It's not uncommon for companies to calculate the deduction on the amount \u00abnet to be paid\u00bb to the owner. This is a fundamental error that can lead to :<\/p><ol start=\"1\" data-path-to-node=\"13\"><li><p data-path-to-node=\"13,0,0\"><b data-path-to-node=\"13,0,0\" data-index-in-node=\"0\">Tax adjustments :<\/b> The tax authorities consider that the tax has not been collected in full.<\/p><\/li><li><p data-path-to-node=\"13,1,0\"><b data-path-to-node=\"13,1,0\" data-index-in-node=\"0\">Late penalties :<\/b> Each month's delay in exact payment increases the bill.<\/p><\/li><li><p data-path-to-node=\"13,2,0\"><b data-path-to-node=\"13,2,0\" data-index-in-node=\"0\">Complex accounting :<\/b> An erroneous base distorts your summary statements and your statistical and tax returns (DSF).<\/p><\/li><\/ol><h2 data-path-to-node=\"14\">Our tips for worry-free management<\/h2><p data-path-to-node=\"15\">To avoid these pitfalls, here are the best practices to adopt:<\/p><ul data-path-to-node=\"16\"><li><p data-path-to-node=\"16,0,0\"><b data-path-to-node=\"16,0,0\" data-index-in-node=\"0\">Check your lease contracts:<\/b> Make sure the gross rent is clearly stated.<\/p><\/li><li><p data-path-to-node=\"16,1,0\"><b data-path-to-node=\"16,1,0\" data-index-in-node=\"0\">Automate your calculations:<\/b> Use management software or ERP (such as Odoo) configured to local rates.<\/p><\/li><li><p data-path-to-node=\"16,2,0\"><b data-path-to-node=\"16,2,0\" data-index-in-node=\"0\">Ask the experts:<\/b> If in doubt about the applicable rate (which may vary according to geographical area or lessor status), seek advice from an approved management center.<\/p><\/li><\/ul><blockquote data-path-to-node=\"17\"><p data-path-to-node=\"17,0\"><b data-path-to-node=\"17,0\" data-index-in-node=\"0\">Need help with your tax returns?<\/b> Don't let uncertainty hinder your growth. Optimize your tax management today.<\/p><p data-path-to-node=\"17,1\">\ud83d\udcde <b data-path-to-node=\"17,1\" data-index-in-node=\"3\">Contact us: +237 697 800 494<\/b><\/p><\/blockquote>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>Dans le cadre de la gestion courante d&rsquo;une entreprise, la location de locaux professionnels engendre des obligations fiscales pr\u00e9cises. Parmi elles, la [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":1685,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"font":"","enabled":false},"version":2},"jetpack_post_was_ever_published":false},"categories":[78,3,6,58],"tags":[],"class_list":["post-1683","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-bilanannuel","category-comptabilite","category-entrepreneuriat","category-fiscalite-administration"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.6 (Yoast SEO v27.9) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Ma\u00eetriser la Retenue \u00e0 la Source sur les Loyers : Ce que tout chef d&#039;entreprise doit savoir - INOV CGA<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.cga.inov.cm\/en\/2026\/05\/15\/maitriser-la-retenue-a-la-source-sur-les-loyers-ce-que-tout-chef-dentreprise-doit-savoir\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Ma\u00eetriser la Retenue \u00e0 la Source sur les Loyers : Ce que tout chef d&#039;entreprise doit savoir\" \/>\n<meta property=\"og:description\" content=\"Dans le cadre de la gestion courante d&rsquo;une entreprise, la location de locaux professionnels engendre des obligations fiscales pr\u00e9cises. Parmi elles, la [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.cga.inov.cm\/en\/2026\/05\/15\/maitriser-la-retenue-a-la-source-sur-les-loyers-ce-que-tout-chef-dentreprise-doit-savoir\/\" \/>\n<meta property=\"og:site_name\" content=\"INOV CGA\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/inov.cga\" \/>\n<meta property=\"article:published_time\" content=\"2026-05-15T09:00:30+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-05-15T10:34:16+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.cga.inov.cm\/wp-content\/uploads\/2026\/05\/10cba8e1-8baf-4a2d-8ec7-979ac6eb37ef.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1024\" \/>\n\t<meta property=\"og:image:height\" content=\"541\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Clyde FANCHE\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Clyde FANCHE\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.cga.inov.cm\\\/2026\\\/05\\\/15\\\/maitriser-la-retenue-a-la-source-sur-les-loyers-ce-que-tout-chef-dentreprise-doit-savoir\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.cga.inov.cm\\\/2026\\\/05\\\/15\\\/maitriser-la-retenue-a-la-source-sur-les-loyers-ce-que-tout-chef-dentreprise-doit-savoir\\\/\"},\"author\":{\"name\":\"Clyde FANCHE\",\"@id\":\"https:\\\/\\\/www.cga.inov.cm\\\/#\\\/schema\\\/person\\\/8e21c4c0a093c3a33a56e761da66a965\"},\"headline\":\"Ma\u00eetriser la Retenue \u00e0 la Source sur les Loyers : Ce que tout chef d&rsquo;entreprise doit savoir\",\"datePublished\":\"2026-05-15T09:00:30+00:00\",\"dateModified\":\"2026-05-15T10:34:16+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.cga.inov.cm\\\/2026\\\/05\\\/15\\\/maitriser-la-retenue-a-la-source-sur-les-loyers-ce-que-tout-chef-dentreprise-doit-savoir\\\/\"},\"wordCount\":422,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/www.cga.inov.cm\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/www.cga.inov.cm\\\/2026\\\/05\\\/15\\\/maitriser-la-retenue-a-la-source-sur-les-loyers-ce-que-tout-chef-dentreprise-doit-savoir\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.cga.inov.cm\\\/wp-content\\\/uploads\\\/2026\\\/05\\\/10cba8e1-8baf-4a2d-8ec7-979ac6eb37ef.jpg\",\"articleSection\":[\"BilanAnnuel\",\"Comptabilit\u00e9\",\"Entrepreneuriat\",\"Fiscalit\u00e9 &amp; Administration\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/www.cga.inov.cm\\\/2026\\\/05\\\/15\\\/maitriser-la-retenue-a-la-source-sur-les-loyers-ce-que-tout-chef-dentreprise-doit-savoir\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.cga.inov.cm\\\/2026\\\/05\\\/15\\\/maitriser-la-retenue-a-la-source-sur-les-loyers-ce-que-tout-chef-dentreprise-doit-savoir\\\/\",\"url\":\"https:\\\/\\\/www.cga.inov.cm\\\/2026\\\/05\\\/15\\\/maitriser-la-retenue-a-la-source-sur-les-loyers-ce-que-tout-chef-dentreprise-doit-savoir\\\/\",\"name\":\"Ma\u00eetriser la Retenue \u00e0 la Source sur les Loyers : Ce que tout chef d'entreprise doit savoir - INOV CGA\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.cga.inov.cm\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/www.cga.inov.cm\\\/2026\\\/05\\\/15\\\/maitriser-la-retenue-a-la-source-sur-les-loyers-ce-que-tout-chef-dentreprise-doit-savoir\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/www.cga.inov.cm\\\/2026\\\/05\\\/15\\\/maitriser-la-retenue-a-la-source-sur-les-loyers-ce-que-tout-chef-dentreprise-doit-savoir\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.cga.inov.cm\\\/wp-content\\\/uploads\\\/2026\\\/05\\\/10cba8e1-8baf-4a2d-8ec7-979ac6eb37ef.jpg\",\"datePublished\":\"2026-05-15T09:00:30+00:00\",\"dateModified\":\"2026-05-15T10:34:16+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.cga.inov.cm\\\/2026\\\/05\\\/15\\\/maitriser-la-retenue-a-la-source-sur-les-loyers-ce-que-tout-chef-dentreprise-doit-savoir\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.cga.inov.cm\\\/2026\\\/05\\\/15\\\/maitriser-la-retenue-a-la-source-sur-les-loyers-ce-que-tout-chef-dentreprise-doit-savoir\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.cga.inov.cm\\\/2026\\\/05\\\/15\\\/maitriser-la-retenue-a-la-source-sur-les-loyers-ce-que-tout-chef-dentreprise-doit-savoir\\\/#primaryimage\",\"url\":\"https:\\\/\\\/www.cga.inov.cm\\\/wp-content\\\/uploads\\\/2026\\\/05\\\/10cba8e1-8baf-4a2d-8ec7-979ac6eb37ef.jpg\",\"contentUrl\":\"https:\\\/\\\/www.cga.inov.cm\\\/wp-content\\\/uploads\\\/2026\\\/05\\\/10cba8e1-8baf-4a2d-8ec7-979ac6eb37ef.jpg\",\"width\":1024,\"height\":541},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.cga.inov.cm\\\/2026\\\/05\\\/15\\\/maitriser-la-retenue-a-la-source-sur-les-loyers-ce-que-tout-chef-dentreprise-doit-savoir\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Accueil\",\"item\":\"https:\\\/\\\/www.cga.inov.cm\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Ma\u00eetriser la Retenue \u00e0 la Source sur les Loyers : Ce que tout chef d&rsquo;entreprise doit savoir\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.cga.inov.cm\\\/#website\",\"url\":\"https:\\\/\\\/www.cga.inov.cm\\\/\",\"name\":\"INOV CGA\",\"description\":\"Le partenaire s\u00fbr pour la r\u00e9ussite de votre entreprise\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.cga.inov.cm\\\/#organization\"},\"alternateName\":\"CGA CAMEROUN\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.cga.inov.cm\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.cga.inov.cm\\\/#organization\",\"name\":\"INOV CGA\",\"alternateName\":\"CGA CAMEROUN\",\"url\":\"https:\\\/\\\/www.cga.inov.cm\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.cga.inov.cm\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.cga.inov.cm\\\/wp-content\\\/uploads\\\/2024\\\/10\\\/logo_inov_CGA.png\",\"contentUrl\":\"https:\\\/\\\/www.cga.inov.cm\\\/wp-content\\\/uploads\\\/2024\\\/10\\\/logo_inov_CGA.png\",\"width\":1368,\"height\":1600,\"caption\":\"INOV CGA\"},\"image\":{\"@id\":\"https:\\\/\\\/www.cga.inov.cm\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.facebook.com\\\/inov.cga\"],\"description\":\"INOV CGA aide les petites entreprises \u00e0 optimiser leur gestion comptable et fiscale, offrant conformit\u00e9, conseils financiers personnalis\u00e9s et r\u00e9duction des risques d\u2019audit, pour un futur prometteur.\",\"email\":\"cga@inov.cm\",\"telephone\":\"+237697800494\",\"legalName\":\"INOV CGA\",\"foundingDate\":\"2023-01-26\",\"numberOfEmployees\":{\"@type\":\"QuantitativeValue\",\"minValue\":\"1\",\"maxValue\":\"10\"},\"publishingPrinciples\":\"https:\\\/\\\/www.cga.inov.cm\\\/a-propos\\\/\",\"ownershipFundingInfo\":\"https:\\\/\\\/www.cga.inov.cm\\\/notre-cga\\\/\",\"actionableFeedbackPolicy\":\"https:\\\/\\\/www.cga.inov.cm\\\/contact\\\/\"},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.cga.inov.cm\\\/#\\\/schema\\\/person\\\/8e21c4c0a093c3a33a56e761da66a965\",\"name\":\"Clyde FANCHE\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/9a096d05e30d82c511a21c1733f283575ceb1b4d1ef3a098211402795eff10a1?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/9a096d05e30d82c511a21c1733f283575ceb1b4d1ef3a098211402795eff10a1?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/9a096d05e30d82c511a21c1733f283575ceb1b4d1ef3a098211402795eff10a1?s=96&d=mm&r=g\",\"caption\":\"Clyde FANCHE\"},\"url\":\"https:\\\/\\\/www.cga.inov.cm\\\/en\\\/author\\\/clyde10\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"title":"Ma\u00eetriser la Retenue \u00e0 la Source sur les Loyers : Ce que tout chef d'entreprise doit savoir - INOV CGA","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.cga.inov.cm\/en\/2026\/05\/15\/maitriser-la-retenue-a-la-source-sur-les-loyers-ce-que-tout-chef-dentreprise-doit-savoir\/","og_locale":"en_US","og_type":"article","og_title":"Ma\u00eetriser la Retenue \u00e0 la Source sur les Loyers : Ce que tout chef d'entreprise doit savoir","og_description":"Dans le cadre de la gestion courante d&rsquo;une entreprise, la location de locaux professionnels engendre des obligations fiscales pr\u00e9cises. Parmi elles, la [&hellip;]","og_url":"https:\/\/www.cga.inov.cm\/en\/2026\/05\/15\/maitriser-la-retenue-a-la-source-sur-les-loyers-ce-que-tout-chef-dentreprise-doit-savoir\/","og_site_name":"INOV CGA","article_publisher":"https:\/\/www.facebook.com\/inov.cga","article_published_time":"2026-05-15T09:00:30+00:00","article_modified_time":"2026-05-15T10:34:16+00:00","og_image":[{"width":1024,"height":541,"url":"https:\/\/www.cga.inov.cm\/wp-content\/uploads\/2026\/05\/10cba8e1-8baf-4a2d-8ec7-979ac6eb37ef.jpg","type":"image\/jpeg"}],"author":"Clyde FANCHE","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Clyde FANCHE","Est. reading time":"2 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.cga.inov.cm\/2026\/05\/15\/maitriser-la-retenue-a-la-source-sur-les-loyers-ce-que-tout-chef-dentreprise-doit-savoir\/#article","isPartOf":{"@id":"https:\/\/www.cga.inov.cm\/2026\/05\/15\/maitriser-la-retenue-a-la-source-sur-les-loyers-ce-que-tout-chef-dentreprise-doit-savoir\/"},"author":{"name":"Clyde FANCHE","@id":"https:\/\/www.cga.inov.cm\/#\/schema\/person\/8e21c4c0a093c3a33a56e761da66a965"},"headline":"Ma\u00eetriser la Retenue \u00e0 la Source sur les Loyers : Ce que tout chef d&rsquo;entreprise doit savoir","datePublished":"2026-05-15T09:00:30+00:00","dateModified":"2026-05-15T10:34:16+00:00","mainEntityOfPage":{"@id":"https:\/\/www.cga.inov.cm\/2026\/05\/15\/maitriser-la-retenue-a-la-source-sur-les-loyers-ce-que-tout-chef-dentreprise-doit-savoir\/"},"wordCount":422,"commentCount":0,"publisher":{"@id":"https:\/\/www.cga.inov.cm\/#organization"},"image":{"@id":"https:\/\/www.cga.inov.cm\/2026\/05\/15\/maitriser-la-retenue-a-la-source-sur-les-loyers-ce-que-tout-chef-dentreprise-doit-savoir\/#primaryimage"},"thumbnailUrl":"https:\/\/www.cga.inov.cm\/wp-content\/uploads\/2026\/05\/10cba8e1-8baf-4a2d-8ec7-979ac6eb37ef.jpg","articleSection":["BilanAnnuel","Comptabilit\u00e9","Entrepreneuriat","Fiscalit\u00e9 &amp; Administration"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.cga.inov.cm\/2026\/05\/15\/maitriser-la-retenue-a-la-source-sur-les-loyers-ce-que-tout-chef-dentreprise-doit-savoir\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.cga.inov.cm\/2026\/05\/15\/maitriser-la-retenue-a-la-source-sur-les-loyers-ce-que-tout-chef-dentreprise-doit-savoir\/","url":"https:\/\/www.cga.inov.cm\/2026\/05\/15\/maitriser-la-retenue-a-la-source-sur-les-loyers-ce-que-tout-chef-dentreprise-doit-savoir\/","name":"Ma\u00eetriser la Retenue \u00e0 la Source sur les Loyers : Ce que tout chef d'entreprise doit savoir - INOV CGA","isPartOf":{"@id":"https:\/\/www.cga.inov.cm\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.cga.inov.cm\/2026\/05\/15\/maitriser-la-retenue-a-la-source-sur-les-loyers-ce-que-tout-chef-dentreprise-doit-savoir\/#primaryimage"},"image":{"@id":"https:\/\/www.cga.inov.cm\/2026\/05\/15\/maitriser-la-retenue-a-la-source-sur-les-loyers-ce-que-tout-chef-dentreprise-doit-savoir\/#primaryimage"},"thumbnailUrl":"https:\/\/www.cga.inov.cm\/wp-content\/uploads\/2026\/05\/10cba8e1-8baf-4a2d-8ec7-979ac6eb37ef.jpg","datePublished":"2026-05-15T09:00:30+00:00","dateModified":"2026-05-15T10:34:16+00:00","breadcrumb":{"@id":"https:\/\/www.cga.inov.cm\/2026\/05\/15\/maitriser-la-retenue-a-la-source-sur-les-loyers-ce-que-tout-chef-dentreprise-doit-savoir\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.cga.inov.cm\/2026\/05\/15\/maitriser-la-retenue-a-la-source-sur-les-loyers-ce-que-tout-chef-dentreprise-doit-savoir\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.cga.inov.cm\/2026\/05\/15\/maitriser-la-retenue-a-la-source-sur-les-loyers-ce-que-tout-chef-dentreprise-doit-savoir\/#primaryimage","url":"https:\/\/www.cga.inov.cm\/wp-content\/uploads\/2026\/05\/10cba8e1-8baf-4a2d-8ec7-979ac6eb37ef.jpg","contentUrl":"https:\/\/www.cga.inov.cm\/wp-content\/uploads\/2026\/05\/10cba8e1-8baf-4a2d-8ec7-979ac6eb37ef.jpg","width":1024,"height":541},{"@type":"BreadcrumbList","@id":"https:\/\/www.cga.inov.cm\/2026\/05\/15\/maitriser-la-retenue-a-la-source-sur-les-loyers-ce-que-tout-chef-dentreprise-doit-savoir\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Accueil","item":"https:\/\/www.cga.inov.cm\/"},{"@type":"ListItem","position":2,"name":"Ma\u00eetriser la Retenue \u00e0 la Source sur les Loyers : Ce que tout chef d&rsquo;entreprise doit savoir"}]},{"@type":"WebSite","@id":"https:\/\/www.cga.inov.cm\/#website","url":"https:\/\/www.cga.inov.cm\/","name":"INOV CGA","description":"The reliable partner for your company's success","publisher":{"@id":"https:\/\/www.cga.inov.cm\/#organization"},"alternateName":"CGA CAMEROUN","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.cga.inov.cm\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/www.cga.inov.cm\/#organization","name":"INOV CGA","alternateName":"CGA CAMEROUN","url":"https:\/\/www.cga.inov.cm\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.cga.inov.cm\/#\/schema\/logo\/image\/","url":"https:\/\/www.cga.inov.cm\/wp-content\/uploads\/2024\/10\/logo_inov_CGA.png","contentUrl":"https:\/\/www.cga.inov.cm\/wp-content\/uploads\/2024\/10\/logo_inov_CGA.png","width":1368,"height":1600,"caption":"INOV CGA"},"image":{"@id":"https:\/\/www.cga.inov.cm\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/inov.cga"],"description":"INOV CGA aide les petites entreprises \u00e0 optimiser leur gestion comptable et fiscale, offrant conformit\u00e9, conseils financiers personnalis\u00e9s et r\u00e9duction des risques d\u2019audit, pour un futur prometteur.","email":"cga@inov.cm","telephone":"+237697800494","legalName":"INOV CGA","foundingDate":"2023-01-26","numberOfEmployees":{"@type":"QuantitativeValue","minValue":"1","maxValue":"10"},"publishingPrinciples":"https:\/\/www.cga.inov.cm\/a-propos\/","ownershipFundingInfo":"https:\/\/www.cga.inov.cm\/notre-cga\/","actionableFeedbackPolicy":"https:\/\/www.cga.inov.cm\/contact\/"},{"@type":"Person","@id":"https:\/\/www.cga.inov.cm\/#\/schema\/person\/8e21c4c0a093c3a33a56e761da66a965","name":"Clyde FANCHE","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/9a096d05e30d82c511a21c1733f283575ceb1b4d1ef3a098211402795eff10a1?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/9a096d05e30d82c511a21c1733f283575ceb1b4d1ef3a098211402795eff10a1?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/9a096d05e30d82c511a21c1733f283575ceb1b4d1ef3a098211402795eff10a1?s=96&d=mm&r=g","caption":"Clyde FANCHE"},"url":"https:\/\/www.cga.inov.cm\/en\/author\/clyde10\/"}]}},"jetpack_publicize_connections":[],"jetpack_featured_media_url":"https:\/\/www.cga.inov.cm\/wp-content\/uploads\/2026\/05\/10cba8e1-8baf-4a2d-8ec7-979ac6eb37ef.jpg","jetpack_sharing_enabled":true,"jetpack_likes_enabled":true,"_links":{"self":[{"href":"https:\/\/www.cga.inov.cm\/en\/wp-json\/wp\/v2\/posts\/1683","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.cga.inov.cm\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.cga.inov.cm\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.cga.inov.cm\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/www.cga.inov.cm\/en\/wp-json\/wp\/v2\/comments?post=1683"}],"version-history":[{"count":0,"href":"https:\/\/www.cga.inov.cm\/en\/wp-json\/wp\/v2\/posts\/1683\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.cga.inov.cm\/en\/wp-json\/wp\/v2\/media\/1685"}],"wp:attachment":[{"href":"https:\/\/www.cga.inov.cm\/en\/wp-json\/wp\/v2\/media?parent=1683"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.cga.inov.cm\/en\/wp-json\/wp\/v2\/categories?post=1683"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.cga.inov.cm\/en\/wp-json\/wp\/v2\/tags?post=1683"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}