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MBADIFFO KOUAMO

Nom: 
MBADIFFO KOUAMO
Prénoms: 
Raymond
Date de naissance: 
Dimanche, 5 Novembre, 1961
Sexe: 
Masculin

Nationalité:

Profession: 
Tax Manager

Niveau de qualification:

Langues: 
FrançaisAnglais
Annees d'experience: 
25

Domaines d'intervention:

Région ou pays d'intervention:

Principaux types d'acteurs: 
Entreprises industrielles et entreprises de services (contrats pluri-exercices)
Expériences: 

A- Tax Compliance A-1 Indirect Tax Compliance 1- Indirect Tax Compliance Management using Enterprise Resource Planning (ERP)  Identification of VAT taxpayer  VAT rules interpretation o Tax calculation logic with the four “P”s : Party, Place, Product and Process o Tax point o Tax base  Structure of Output VAT code and Input VAT code  Purpose for setting VAT code in: purchase’s ERP, sales ERP, ERP tax calculation system  Tax calculation and filling o Tax accounting o Filling adjustment o Calculation payment 2- Indirect Tax Accounting Reconciliation Mechanism using Enterprise Resource Planning (ERP) 2-1 Indirect Tax accounting  Generate VAT code in ERP Tax system for setting Tax code in: purchase’s ERP, sales ERP, ERP tax calculation system  VAT calculation accounting report which mainly involves: o ERP tax calculation report o Reconciliation template o Trend analysis report 2-2 VAT Report Provider and VAT reconciliation progress 2-3 VAT Report E-Flow 2-4 Variance Settlement 2-5 VAT Declaration and joint Review 3- Professional Knowledge of VAT Accounting Reconciliation (using ERP) in private companies of the following countries : Benin, Burkina Faso, Cameroon, Cote d’Ivoire, Equatorial Guinea, Mali, Niger, Senegal, Chad, Gabon, Guinea Conakry, Congo Brazzaville and Democratic Republic of Congo and Togo A-2 Direct Tax Compliance A-2-1 WHT compliance 1- WHT Compliance Management using Enterprise Resource Planning (ERP)  Identification of WHT taxpayer  WHT rules interpretation o Tax calculation logic o Tax point o Tax base  Structure of WHT code  Purpose for setting WHT code in payment’s ERP and ERP tax calculation system  Tax calculation and filling o Tax accounting o Filling adjustment o Calculation payment 2- WHT Accounting Reconciliation Mechanism using Enterprise Resource Planning (ERP) 2-1 WHT accounting  Generate WHT code in ERP Tax system for setting Tax code in payment’s ERP and ERP tax calculation system  WHT calculation accounting report which mainly involves: o ERP tax calculation report o Reconciliation template o Trend analysis report 2-2 WHT Report Provider and WHT reconciliation progress 2-3 WHT Report E-Flow 2-4 Variance Settlement 2-5 WHT Declaration and joint Review 2-6 WHT payment certificate 2-7 WHT certificate management 2-8 WHT certificate management of intercompany parties 3- Professional Knowledge of WHT Accounting Reconciliation (using ERP) in private companies of the following countries : Benin, Burkina Faso, Cameroon, Cote d’Ivoire, Equatorial Guinea, Mali, Niger, Senegal, Chad, Gabon, Guinea Conakry, Congo Brazzaville and Democratic Republic of Congo and Togo A-2-2 CIT compliance 1- CIT Compliance Management using Enterprise Resource Planning (ERP)  Identification of CIT taxpayer  CIT rules interpretation o CIT adjustment template o Filing of logic for data capture in IT system  Direct tax assets o CIT prepaid o Withholding Tax (WHT) Assets o Deferred Income Tax (DIT)  CIT calculation and management o Accounting adjustment from group report (by IFRS) to statutory report (by Local GAAP) o ERP’s Tax adjustment based on gap between statutory report (by Local GAAP) and tax rules 2- CIT Computation process and regulation using Enterprise Resource Planning (ERP)  Check for quarterly CIT computation and review process o Review tax accounting analysis report o Check rule about DT recognition (whether Subsidiary should recognized DTA for local book) o Check Profit used for calculation o Check Permanent Differences (correct account code + percentage) o Check Temporary Difference (correct account code + percentage) o Taxable Income o Check Net tax Operating Loss (NOL) (Loss brought forward or utilized this year) o Check CIT rate and amount  Fill CIT return on form provide by local tax office 3- Professional Knowledge of CIT computation process (using ERP) and CIT return in private companies of the following countries : Benin, Burkina Faso, Cameroon, Cote d’Ivoire, Equatorial Guinea, Mali, Niger, Senegal, Chad, Gabon, Guinea Conakry, Congo Brazzaville and Democratic Republic of Congo and Togo A-3 Miscellaneous Tax Compliance 1- Miscellaneous Tax Compliance Management using Enterprise Resource Planning (ERP)  Identification of Miscellaneous Tax taxpayer  Miscellaneous Tax rules interpretation o Miscellaneous Tax calculation logic o Miscellaneous Tax point o Miscellaneous Tax base  Miscellaneous Tax calculation and management  Miscellaneous Tax Report E-Flow  Miscellaneous Tax Declaration 2- Professional Knowledge of Miscellaneous Tax calculation process and Declaration in private -companies of the following countries : Benin, Burkina Faso, Cameroon, Cote d’Ivoire, Equatorial Guinea, Mali, Niger, Senegal, Chad, Gabon, Guinea Conakry, Congo Brazzaville and Democratic Republic of Congo and Togo A-4 Tax Business Scenarios Assessment 1- Semi-Annual Control Assessment (SACA)  SACA Definition and Reporting Objective  Assessment Steps  SACA Implementation Procedure  SACA Assessment Mechanism  SACA Assessment Requirements  SACA Assessment Content  SACA Assessment Rating  Finance Reporting SACA 2- Key Control Point (KCP) and Compliance Testing (CT)  KCP definition  KCP control factors  KCP’s character and function  KCP identification  CT definition  CT plan  CT basic steps B- Tax Risk B-1 Tax Risk Management B-1-1 Tax Risk Identification and Assessment  Direct tax and Indirect tax key risk o Tax rules o Business compliance o Financial Statement and accounting risk o Tax filling risk  Evaluate Tax Risk Exposure o Risk quantizing method o Risk level B1-2 Tax Risk Mitigation Plan  Technical analysis of Mitigation Plan  Historical Defensing o Risk Response o Action Plan  Future Improvement B-2 Permanent Establishment (PE) Risk Management  Concept of Permanent Establishment (PE)  PE Management: o Interpret PE laws and regulation clearly o Have insights into tax environments o Identify risk accurately o Provide feasible solution o Control risk effectively B-3 Tax Audit Management  Identify period which can be audit  Prepare documents to be present to tax inspector  Answer to the request of tax inspector during tax audit  Prepare defense letter after received tax audit report C- OECD Transfer Pricing method and Tax Management  Comparable Uncontrolled Price Method  Resale Price Method  Cost Plus Method  Transactional Net Margin Method  Transactional Profit Split Method D- Inter-Company Agreement Structure for Tax Management:  Nominated Supplier Agreement (NS)  Supply Agreement (SU)  Master Distribution Agreement (MD2)  Technical Support Agreement (CD) E- General accounting Establishment of financial statements in accordance with OHADA accounting system, International Accounting Standards (IAS)/International Financial Reporting Standards (IFRS) and United States Generally Accepted Accounting Principles (US GAAP ) for the following companies types:  Commercial companies  Companies specialized on services contract on several years  Buildings companies  Agricultural companies F- Implementation of the accounting of companies  Analysis of the activity of the company and identification of the basic elements of the information system: various categories of assets to be estimated and types of accounting documents to be treated;  Identification of the logistics necessary for the collection, for the processing and for the broadcasting of accounting information;  Identification of human resources required to process accounting information;  Organization and allocation of tasks for those involved in the processing of accounting information;  Writing and implementation of accounting handbook for the collection, for the processing and for the broadcasting of the accountable information in accordance with to the International Financial Reporting Standards (IFRS) and OHADA Accounting system G- Internal audit of commercial companies and financial institutions in accordance with the Sarbanes Oxley Act, the international Audit Standard of IFAC and the internal controls principles of Basel Committee  Financial risk assessment  Tax risk assessment  Writings of internal procedures  Writing and domestication of management policies

Références: 
From December, 2014 until today: Multi-Countries Tax Manager in HUAWEI TECHNOLOGIES Plc for the following countries: Benin, Gabon, Equatorial Guinea and Togo. Po Box : 02 – 1245 Cotonou - Benin Phone : 00229 96 55 05 67 Main tasks: 1- Good knowledge of Huawei's business processes  Tax & Accounting Reconciliation Mechanism  Key Control Point(KCP) and Compliance Testing(CT)  Semi-annual Control Assessment (SACA)  Tax Risk Review Identification and Assessment  Tax Risk Mitigation Plan  CIT Computation Process & Regulation  PE Management and ITC Solution Packages  Indirect Tax Compliance Management and its ITC Solution  Direct Tax Compliance Management and its ITC Solution  Withholding Tax Compliance Management and its ITC Solution  Transformation of Inter-Company Transaction (TICT)  Tax Tactical Center  eTax  Internal Control Over Financial Reporting (ICFR) - Tax  AP workflow  Search and download Invoice from Huawei’s Contract Fulfillment System (CFS)  Search and download Invoice from Huawei’s Sales and Services Document Management 2- Conversion of account books from IFRS system to OHADA accounting System  Elaboration of Chart of Accounts in IFRS system and in OHADA accounting system  Elaboration of the table to show the difference between IFRS system and HADA accounting system for the treatment of intangible assets  Elaboration of the table to show the difference between IFRS system and HADA accounting system for the treatment of tangible assets  Elaboration of the table to show the difference between IFRS system and OHADA accounting system for the treatment of multi-annual services contracts  Conversion of Trial Balance from IFRS system to OHADA accounting System 3- Taxation  Elaboration of guidelines for compliance for the following subsidiaries : Huawei Benin, Huawei Gabon, Huawei Equatorial Guinea and Huawei Togo  Development of tools to comply with the deadline for the following subsidiaries : Huawei Benin, Huawei Gabon, Huawei Equatorial Guinea and Huawei Togo  Elaboration of the annual Tax X-Master for the following subsidiaries : Huawei Benin, Huawei Gabon, Huawei Equatorial Guinea and Huawei Togo  Assessment of tax risks for the following subsidiaries : Huawei Benin, Huawei Gabon, Huawei Equatorial Guinea and Huawei Togo  Elaboration of work instruction for monthly filling for : Value Added Tax (VAT); Withholding Tax (WHT), Tax on Salary; Registration Fees and other Taxes for the following subsidiaries : Huawei Benin, Huawei Gabon, Huawei Equatorial Guinea and Huawei Togo  Elaboration checklist of monthly Value Added Tax (VAT) calculation and filling for the following subsidiaries : Huawei Benin, Huawei Gabon, Huawei Equatorial Guinea and Huawei Togo  Calculation of monthly tax returns for the following subsidiaries : Huawei Benin, Huawei Gabon, Huawei Equatorial Guinea and Huawei Togo  Elaboration of work instruction on Corporate Income Tax (CIT) annual filling for the following subsidiaries : Huawei Benin, Huawei Gabon, Huawei Equatorial Guinea and Huawei Togo  Elaboration checklist of annual Corporate Income Tax (CIT) calculation and filling for the following subsidiaries : Huawei Benin, Huawei Gabon, Huawei Equatorial Guinea and Huawei Togo  Calculation of annual tax returns for the following subsidiaries : Huawei Benin, Huawei Gabon, Huawei Equatorial Guinea and Huawei Togo  Focal point for tax audits for the following subsidiaries : Huawei Benin, Huawei Gabon, Huawei Equatorial Guinea and Huawei Togo  Management of tax litigation cases for the following subsidiaries : Huawei Benin, Huawei Gabon, Huawei Equatorial Guinea and Huawei Togo  Implementation of electronic archiving of all tax documents From May, 2013 till June, 2014 : Chief Financial Officer of DGE group based in Douala - Cameroon, Pointe Noire - Congo Brazzaville and Kinshasa – DRC. Po Box :1159 Pointe-Noire - Congo Phone : 00242 592 13 41/ 00242 672 33 87 Main tasks 1- Implementation of internal audit in DGE group 2- Implementation of internal control in DGE group 3- Writing of management policies and handbooks of DGE group 4- Supervision of the general accounting: Elaboration of annual financial statements of each subsidiary of DGE group 5- Consolidation of the financial statements of all subsidiaries of DGE group 6- Supervision of management control in DGE group 7- Supervision of treasury management in DGE group 8- Tax management : Elaboration of the monthly and annual tax statements of DGE group From January, 2009 till April, 2013: Senior Auditor in the accounting firm (C.A.E.A.C.) Po Box 3223 Douala - Cameroon; Phone: 00237 77 70 64 97/ 00237 33 42 16 98 Main tasks: 1- Accountancy in accordance with International Financial Reporting Standards (IFRS) Accounting tasks done in an agricultural undertaking named « Plantations du Haut Penja (PHP) » in Cameroon subsidiary of the « Compagnie Fruitière de France » based in France 2- Accountancy in accordance with US GAAP Accounting tasks done in AES SONEL CAMEROON subsidiary of EAS CORPORATION based in United States (AES SONEL CAMEROON is a limited company S.A. with has the monopoly of the production, the transport and the sale of electric power in Cameroon) 3- Accountancy in accordance with OHADA accounting system  Accounting tasks performed in many agricultural companies  Accounting tasks performed in many several industrial and commercial companies 4- External audit in several industrial and commercial companies From January, 2004 till December, 2008: Chief Financial Officer of S.C.R.I. (industrial company in Cameroon); Po Box 5811 Douala; Phone : 00237 33 39 42 83; www.scrisarlmarpol.com Main tasks 1- General accounting  Elaboration of annual financial statements of SCRI Limited liability company : 1. Balance sheet; 2. Profit and loss account ; 3. Statement of origins and implementation of funds; 4. Notes to the accounts;  Writing of accounting handbook of SCRI Limited liability company ;  Control of the respect concerning the accounting principles of OHADA; 2- Internal audit  Creation and organization of an internal audit department in SCRI Limited liability company ;  Writing and implementation of management handbooks and policies: 3- Internal control 4- Creation and organization of an internal control department in SCRI Limited liability company; 5- Implementation of internal control relative several handbooks in SCRI Limited liability company: 6- Elaboration of the monthly tax statements of SCRI Limited liability company; 7- Elaboration of the annual tax statements of SCRI Limited liability company according to the accounting principles of OHADA; 8- Implementation of the archiving of the tax document. From June, 1999 till December, 2003: Chief Financial Officer in SOCARTO (manufacturing company) Po Box: 5028 Douala - Cameroon; Phone : 00237 33 42 85 71 / 00237 33 42 85 72  Elaboration of the annual accounting and financial Reports;  Management of the treasury ;  Management of the salary payment;  Supervision of the management of customer and vendors accounts;  Management of purchases;  Management of the inventory.  Elaboration of the monthly tax statements of SOCARTO;  Elaboration of the annual tax statements of SOCARTO according to the accounting principles of OHADA;  Implementation of the archiving of the tax document. From June, 1990 till May, 1999: Chief Financial Officer of MATELECAM (Traders company) in Douala – Cameroon; P.O. Box : 5302 Douala – Cameroon; Phone: 337 - 16 - 96  Elaboration of the annual accounting and financial Reports;  Management of the Treasury ;  Management of the salary payment;  Supervision of the management of customer and vendors accounts;  Management of Procurement;  Management of the inventory.

Compétences:

Organisme de rattachement: 
Huawei Technologies
Années d'ancienneté: 
25
Fonction au sein de l'organisme: 
Tax Manager
Adresse: 
06
Cotonou
Bénin
Courriel: 
mbadraymond@yahoo.fr