General Tax Code 2021

THE GENERAL TAX CODE
Edited on the 1st of January 2021
Official Edition
Directorate General of Taxation
WebSite : www.impots.cm
Toll free number : 82 00
General Tax Code – 2021 Official Edition - II
CONTENTS
INTRODUCTORY PROVISIONS GENERAL PROVISIONS.............. 1

BOOK ONE: TAXES AND DUTIES ........................................................ 3
PART I DIRECT TAXES .......................................................................... 5
CHAPTER I: COMPANY TAX: .......................................................................... 5
DIVISION I: GENERALITIES .........................................................................................5
DIVISION II: SCOPE OF APPLICATION .......................................................................5
DIVISION III: TAXABLE PROFITS ...............................................................................7
DIVISION IV: PLACE OF ASSESSMENT .................................................................... 19
DIVISION V: PERIOD OF ASSESSMENT ................................................................... 19
DIVISION VI: CALCULATION OF TAX: .................................................................... 19
DIVISION VII: OBLIGATIONS OF TAXPAYERS ...................................................... 20
DIVISION VIII: ASSESSMENT..................................................................................... 22
DIVISION IX: PAYMENT ............................................................................................. 23
DIVISION X: TAXPAYER’S OBLIGATIONS .............................................................. 25
CHAPTER II: PERSONAL INCOME TAX ....................................................... 26
DIVISION I: GENERAL PROVISIONS ......................................................................... 26
SUBDIVISION I: PERSONS LIABLE ......................................................................... 26
SUBDIVISION II: EXEMPTIONS ............................................................................... 27
SUBDIVISION III: PLACE OF ASSESSMENT .......................................................... 27
DIVISION II: BASIS OF ASSESSMENT OF THE PERSONAL INCOME TAX: ........ 28
SUBDIVISION I: SALARIES, WAGES, PENSIONS AND LIFE ANNUITIES .......... 28
SUBDIVISION II: INCOME FROM STOCKS AND SHARES .................................... 29
SUBDIVISION III: INCOME FROM PROPERTY ....................................................... 33
SUBDIVISION IV: HANDICRAFT, INDUSTRIAL AND COMMERCIAL PROFITS34
SUBDIVISION V: PROFITS FROM AGRICULTURE ................................................. 35
SUBDIVISION VI: NON-COMMERCIAL PROFITS ................................................... 35
SUBDIVISION VII: PROVISIONS COMMON TO HANDICRAFT, INDUSTRIAL,
COMMERCIAL, AGRICULTURAL AND NON-COMMERCIAL PROFITS ............... 37
SUBDIVISION VIII: ASSESSMENT BASED ON OUTWARD SIGNS OF
WEALTH............................................................................................. …………………37
SUBDIVISION IX: ACTS CONSTITUTINGLIABILITY AND LIABILITY FOR
PAYMENT ....................................................................................................................... 40
DIVISION III: TAX CALCULATION............................................................................ 40
DIVISION IV: ACCOUNTING OBLIGATIONS ........................................................... 41
DIVISION V: OBLIGATION TO FILE RETURNS ....................................................... 41
DIVISION VI: PAYMENT OF TAXES .......................................................................... 42
SUBDIVISION I: SALARIES, WAGES, PENSIONS AND LIFE ANNUITY .............. 43
SUBDIVISION II: INCOME FROM SECURITIES ....................................................... 43
SUBDIVISION III: REAL ESTATE INCOME .............................................................. 44
SUBDIVISION IV: HANDICRAFT, INDUSTRIAL, COMMERCIAL,
AGRICULTURAL AND NON COMMERCIAL PROFITS ............................................ 44
CHAPTER III: GENERAL AND COMMON PROVISIONS ON COMPANY
AND PERSONAL INCOME TAX ....................................................................... 46
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DIVISION I: ASSESSMENT REGIMES ........................................................................ 46
DIVISION II: DEPART URE FROM CAMEROON ..................................................... 48
DIVISION III: PLACE OF ASSESSMENT .................................................................... 48
DIVISION IV: OBLIGATIONS OF BUSINESS OWNERS ......................................... 48
DIVISION V: TAX INCENTIVES ................................................................................. 49
ANNEX: LIST OF AGRICULTURAL, STOCK BREEDING AND FISHERIES
EQUIPMENT EXEMPTED FROM VAT ........................................................................ 59
PART II: VALUE ADDED TAX AND EXCISE DUTY ....................... 68
CHAPTER I: SCOPE OF APPLICATION .......................................................... 68
DIVISION I: PERSONS LIABLE ................................................................................... 68
DIVISION II: TAXABLE TRANSACTIONS.................................................................68
DIVISION III: EXEMPTIONS ........................................................................................ 70
DIVISION IV: TERRITORIALITY ................................................................................ 71
DIVISION V: EXCISE DUTY ........................................................................................ 73
CHAPTER II: METHODS OF CALCULATION ............................................... 73
DIVISION I: ASSESSMENT .......................................................................................... 73
DIVISION II: ACTS CONSTITUTING LIABILITY AND LIABILITY FOR
PAYMENT ....................................................................................................................... 74
DIVISION III: CALCULATION ..................................................................................... 75
CHAPTER III: RULES OF PROCEDURE ......................................................... 83
DIVISION I: METHODS OF PAYMENT OF THE TAX: ............................................ 83
DIVISION II: TAXPAYER’S OBLIGATIONS .............................................................. 86
ANNEX TO PART II: ANNEX I: LIST OF BASIC COMMODITIES
EXEMPTED FROM VAT .................................................................................... 88
ANNEX II: LIST OF PRODUCTS SUBJECT TO EXCISE DUTY ................................ 93
PART III COUNCIL TAXES .................................................................. 97
PART IV: DIVERSES TAXES AND DUTIES ...................................... 97
CHAPTER I: TAX ON GAMES OF CHANCE AND GAMES OF
ENTERTAINMENT ............................................................................................. 97
DIVISION I: COMMON PROVISIONS ......................................................................... 97
DIVISION II: SPECIFIC PROVISIONS FOR CASINOS ............................................. 97
DIVISION III: PROVISIONS GOVERNING GAMES OF ENTERTAINMENT AND
SLOT MACHINES ........................................................................................................... 98
PART V: SPECIAL TAXES .................................................................. 102
CHAPTER I: SPECIAL TAX ON PETROLEUM PRODUCTS ....................... 102
CHAPTER II PROVISIONS RELATING TO THE MINING SECTOR ........... 104
CHAPTER III: FORESTRY TAXES................................................................. 105
DIVISION I: FELLING. TAX: ...................................................................................... 106
DIVISION II: ANNUAL FORESTRY ROYALTIES ................................................... 106
DIVISION III: EXPORT SURTAX AND FACTORY ADMISSION TAX: ............... 107
DIVISION IV: GUARANTEES .................................................................................... 108
DIVISION V: OTHER DUTIES AND TAXES ............................................................ 109
CHAPTER IV: TAX REGIME FOR PUBLIC SERVICE CONCESSIONS..... 110
DIVISION I: GENERAL PROVISIONS ....................................................................... 110
DIVISION II: REGIME FOR TAXABLE PRODUCTS .............................................. 110
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DIVISION III: RULES SPECIFIC TO CHARGES ....................................................... 111
CHAPTER V: TAX REGIME FOR INVESTMENTS ...................................... 113
DIVISION II: INDUSTRIAL FREE ZONE AND SPECIAL FREE ZONE REGIME .113
PART VI REGISTRATION, STAMP DUTY AND TRUSTEESHIP 114
SUB-PART I: HARMONIZED LEGISLATION IN THE CEMAC
ZONE......................................................................................................... 114
CHAPTER I: REGISTRATION FEES AND APPLICATION THEREOF ....... 114
DIVISION II: DEPENDENT AND INDEPENDENT PROVISIONS .......................... 115
DIVISION III: REGISTRATION FEES FOR ORIGINALS KEPT BY THE
AUTHORITY OR DELIVERED TO THE PART IES CONCERNED AND OTHER
ORIGINALS OR DECLARATIONS ............................................................................. 115
DIVISION IV: MINIMUM FEES ................................................................................. 116
DIVISION V: SIMULTANEOUS TRANSFER OF PERSONAL PROPERTY AND
REAL ESTATE: SINGLE PRICE .................................................................................. 116
DIVISION VI: COMMON PROVISIONS .................................................................... 116
CHAPTER II: TIME-LIMITS FOR REGISTRATION AND DECLARATION116
CHAPTER III: BASIS OF ASSESSMENT OF PROPORTIONAL,
PROGRESSIVE AND DEGRESSIVE FEES ..................................................... 118
DIVISION I: LEASES AND RENTALS....................................................................... 118
DIVISION II: MARRIAGE CONTRACTS .................................................................. 118
DIVISION III: CREDITS .............................................................................................. 119
DIVISION IV: LEGACIES ........................................................................................... 119
DIVISION V: JUDGMENTS ........................................................................................ 119
DIVISION VI: RELEASE OF MORTGAGE ................................................................ 119
DIVISION VII: CONTRACTS ...................................................................................... 119
DIVISION VIII: APPORTIONMENT........................................................................... 119
DIVISION IX: EXTENSIONS OF TERM .................................................................... 120
DIVISION X: RECEIPTS.............................................................................................. 120
DIVISION XI: ANNUITIES ......................................................................................... 120
DIVISION XII: COMPANIES ...................................................................................... 120
DIVISION XIII: TRANSFER AGAINST PAYMENT OF PERSONAL PROPERTY
AND REAL ESTATE ..................................................................................................... 120
DIVISION XIV: TRANSFER OF BUSINESSES AND NEW GOODS ...................... 121
DIVISION XV: TRANSFER INTER VIVOS AND ON DEATH ................................ 121
DIVISION XVI: DEDUCTION OF DEBTS .................................................................121
DIVISION XVII: OWNERSHIP WITH AND WITHOUT USUFRUCT ..................... 122
CHAPTER IV: OFFICES FOR THE REGISTRATION OF INSTRUMENTS
AND TRANSFERS ............................................................................................ 123
CHAPTER V: PAYMENT OF FEES AND LIABILITY FOR PAYMENT ..... 124
DIVISION I: PAYMENT OF FEES BEFORE REGISTRATION ................................ 124
DIVISION II: LIABILITY FOR PAYMENT ................................................................ 124
DIVISION III: CONTRIBUTION TO PAYMENT ....................................................... 125
DIVISION IV: PAYMENT OF FEES IN INSTALMENTS .......................................... 125
CHAPTER VI: PENALTIES ............................................................................. 127
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DIVISION I: FAILURE TO REGISTER INSTRUMENTS AND DECLARATIONS
WITHIN THE PRESCRIBED PERIOD ......................................................................... 127
DIVISION II: OMISSIONS ........................................................................................... 127
DIVISION III: UNDERESTIMATION ......................................................................... 128
DIVISION IV: CONCEALMENT ................................................................................. 129
DIVISION V: PRE-EMPTION...................................................................................... 129
DIVISION VI: REMISSION OF PENALTIES ............................................................. 129
CHAPTER VII: REFUND OF FEES-PRESCRIPTION .................................... 129
DIVISION I: REFUND OF FEES ................................................................................. 129
DIVISION II: PRESCRIPTION .................................................................................... 130
CHAPTER VIII: INSTRUMENTS TO BE REGISTERED IN DEBIT............ 130
CHAPTER IX: INSTRUMENTS REGISTERED FREE OF CHARGE ........... 131
CHAPTER X: INSTRUMENTS EXEMPTED FROM REGISTRATION ........ 131
CHAPTER XI: DETERMINATION OF FEES ................................................. 133
DIVISION I: PROPORTIONAL FEES ......................................................................... 133
DIVISION II: FEES ON DOCUMENTS....................................................................... 135
DIVISION III: DEGRESSIVE FEES ............................................................................ 135
DIVISION IV: PROGRESSIVE FEES .......................................................................... 136
DIVISION V: FIXED FEES .......................................................................................... 136
CHAPTER XII: DUTIES OF LAW OFFICIALS, JUDGES, ARBITRATORS,
PARTIES AND COLLECTORS AS WELL AS SANCTIONS FOR
FAILING ............................................................................................................. 137
DIVISION I: INSTRUMENTS IN CONSEQUENCE AND INSTRUMENTS
PRODUCED AT LAW ................................................................................................... 137
DIVISION II: LEGAL AID, TRANSMISSION OF ENFORCEABLE DECISION TO
THE REVENUE COLLECTOR ..................................................................................... 142
DIVISION III: RIGHT OF ACCESS ............................................................................. 142
DIVISION IV: REGISTERS OF NOTARIES, BAILIFFS, REGISTRARS, CLERKS,
AUCTIONEERS AND BROKERS ................................................................................ 143
DIVISION V: PUBLIC SALE OF MOVABLES .......................................................... 145
DIVISION VI: SPECIAL DUTIES RELATING TO TRANSMISSION ON DEATH,
FORM OF DECLARATIONS ........................................................................................ 147
DIVISION VII: REAL ESTATE: DUTIES OF PURCHASER, NOTARIES AND
REGISTRARS OF MORTGAGES AND LANDED PROPERTY.................................147
DIVISION VIII: NOTICE OF DEATH ......................................................................... 148
DIVISION IX: REGISTERED BONDS ISSUED BY A MEMBER STATE OF THE
COMMUNITY AND REGISTERED ORDER SECURITIES HELD BY DECEASED
TRANSFER .................................................................................................................... 148
DIVISION X: FIRE INSURANCE TAKEN OUT BY DECEASED PERSONS ......... 149
DIVISION XI: NOTICE BY INSURERS ..................................................................... 149
DIVISION XII: OBLIGATIONS OF DEPOSITARIES OR DEBTORS OWING
AMOUNTS DUE AS A RESULT OF DEATH ............................................................. 150
DIVISION XIII: OBLIGATIONS OF COLLECTORS ................................................. 150
DIVISION XIV: REBATE OR REDUCTION OF FEES AND FINES ........................ 151
CHAPTER XIII: COLLECTION AND DISPUTES .......................................... 151
DIVISION I: COLLECTION......................................................................................... 151
DIVISION II: PROCEEDINGS BY PART IES AND COURTS .................................. 152
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CHAPTER XIV: STAMP AND STAMP DUTY............................................... 152
DIVISION II: STAMP DUTY BASED ON PAPER SIZE ............................................ 153
DIVISION III: STAMP DUTY ON THE ISSUE OF CERTAIN DOCUMENTS AND
MISCELLANEOUS ITEMS .......................................................................................... 158
DIVISION IV: STAMP DUTY ENDORSED IN DEBIT............................................. 161
DIVISION V: GENERAL EXEMPTIONS ................................................................... 161
DIVISION VI: MISCELLANEOUS PROVISIONS ..................................................... 163
CHAPTER XV: TRUSTEESHIP OF ESTATES IN ABEYANCE AND
UNCLAIMED PROPERTY ............................................................................... 166
DIVISION II: ESTATE IN ABEYANCE ...................................................................... 168
DIVISION III: MANAGEMENT OF ESTATES IN ABEYANCE AND UNCLAIMED
PROPERTY .................................................................................................................... 170
DIVISION IV: END OF THE TRUSTEESHIP ............................................................. 172
DIVISION V: STAMP DUTY REGISTRATION AND PROCEDURAL EXPENSES174
SUB-PART II: UNHARMONIZED LEGISLATION IN THE CEMAC
ZONE ........................................................................................................ 175
CHAPTER I: RATES OF REGISTRATION FEES........................................... 175
DIVISION I: PROPORTIONAL DUTIES .................................................................... 175
DIVISION II: DEGRESSIVE FEES AND PROGRESSIVE FEES .............................. 176
DIVISION III: FIXED RATES ...................................................................................... 178
DIVISION IV: EXONERATIONS AND EXEMPTIONS ............................................ 179
DIVISION V: ADMINISTRATIVE EVALUATIONS ................................................. 180
CHAPTER II: STAMP DUTY RATES ............................................................. 180
DIVISION I: STAMP DUTY BASED ON PAPER SIZE ............................................. 181
DIVISION II: SPECIAL STAMP DUTIES PAYABLE ON CERTAIN DOCUMENTS
AND OTHER FEES ....................................................................................................... 181
CHAPTER III: OBLIGATIONS AND PENALTIES ........................................ 186
DIVISION I: TIME-LIMITS, PLACE OF REGISTRATION AND GRANTING OF
FORMALITY ................................................................................................................. 186
DIVISION II: FUNERAL EXPENSES ......................................................................... 187
DIVISION III: LIMITATION PERIOD ........................................................................ 187
DIVISION IV: RIGHT OF ACCESS ............................................................................ 187
DIVISION V: REMUNERATION OF TRUSTEES AND PUBLIC ACCOUNTING
OFFICERS ...................................................................................................................... 187
DIVISION VI: REPAIR OF BUILDINGS BY THE TRUSTEE ................................... 188
DIVISION VII: HANDING OVER TO THE STATE OF SECURITIES AND
PROPERTY ...................................................................................................................188
DIVISION VIII: TRUSTEESHIPS OF LIMITED VALUE ......................................... 188
DIVISION IX: FINE AGAINST THE TRUSTEE ........................................................ 189
DIVISION X: REMISSION, MITIGATION AND INCREASE OF PENALTIES FOR
DELAY AND FINES ..................................................................................................... 189
DIVISION XI: PROCEDURES FOR COLLECTING REGISTRATION FEES FOR
INSTRUMENTS REGISTERED IN DEBET.................................................................190
SUB-PART III: UNHARMONIZED CODE IN CEMAC ZONE ....... 190
General Tax Code – 2021 Official Edition - VII

CHAPTER I: SPECIAL COMPANY TAX: ...................................................... 190
DIVISION I: TRANSFER OF SHARES AND INTERESTS SUBJECT TO TRANSFER
DUTY ............................................................................................................................. 190
DIVISION II: MISCELLANEOUS PRESCRIPTIONS ............................................... 191
CHAPTER II: PROPERTY TAX....................................................................... 192
DIVISION I: SCOPE OF APPLICATION .................................................................... 192
DIVISION II: EXEMPTIONS ....................................................................................... 192
DIVISION III: PERSONS LIABLE .............................................................................. 193
DIVISION IV: BASIS OF ASSESSMENT ................................................................... 193
DIVISION V: ASSESSMENT PROCEDURE .............................................................. 193
DIVISION VI: PLACE OF ASSESSMENT .................................................................. 193
DIVISION VII: SPECIAL OBLIGATIONS .................................................................. 193
DIVISION VIII: MISCELLANEOUS PROVISIONS ................................................... 194
CHAPTER III: GRADUATED STAMP DUTY ................................................ 194
DIVISION I: GENERAL RULES ................................................................................. 194
DIVISION II: BASIS OF ASSESSMENT AND RATE ................................................ 194
DIVISION III: COLLECTION ...................................................................................... 195
CHAPTER IV: STAMP DUTY ON ADVERTISING ....................................... 195
DIVISION II: RATES ................................................................................................... 195
DIVISION III: COLLECTION ...................................................................................... 196
DIVISION IV: PENALTIES ......................................................................................... 199
CHAPTER V: STAMP DUTY ON MOTOR VEHICLES ............................... 199
CHAPTER VI: EXEMPTIONS FROM STAMP DUTY ................................... 201
CHAPTER VII: AIRPORT STAMP DUTY ...................................................... 202
CHAPTER VIII: AXLE TAX: ........................................................................... 203
BOOK TWO MANUAL OF TAX PROCEDURES ............................. 205
SUB-PART I: BASIS OF ASSESSMENT ............................................. 207
SINGLE CHAPTER : OBLIGATIONS OF TAXPAYERS ............................. 207
DIVISION I: OBLIGATIONS TO FILE RETURNS ................................................... 207
SUBDIVISION I: GENERAL PRINCIPLE .................................................................. 207
SUBDIVISION II: NOTICE TO FILE RETURN ......................................................... 209
DIVISION II: OBLIGATION TO PRESERVE DOCUMENTS AND PERIOD OF
PRESERVATION .................................................................................................................
....................................................................................................................................... 209
DIVISION III: OBLIGATION TO PAY TAXES.......................................................... 210
DIVISION IV: ADMINISTRATIVE OBLIGATIONS ................................................. 211
SUB-PART II: TAX CONTROL .......................................................... 212
CHAPTER I: RIGHT TO CONTROL ............................................................... 212
DIVISION II: SPECIAL PROVISIONS RELATING TO VALUE ADDED TAX
(VAT) ............................................................................................................................. 212
DIVISION III: CONDITIONS FOR EXERCISING THE RIGHT TO CONTROL ...... 212
SUBDIVISION I: ON-THE-SPOT CHECK.................................................................. 212
SUBDIVISION II: DESK AUDITS............................................................................... 217
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SUBDIVISION III: REQUESTS FOR CLARIFICATIONS AND
JUSTIFICATIONS ......................................................................................................... 217
DIVISION IV: ADJUSTMENT PROCEDURES .......................................................... 217
SUBDIVISION I: ADVERSARY ADJUSTMENT PROCEDURE .............................. 217
SUBDIVISION II: ARBITRARY ASSESSMENT PROCEDURE .............................. 218
SUBDIVISION III: PROCEDURE OF ABUSE OF THE LAW ................................... 219
SUBDIVISION IV: LIMITS OF THE RIGHT TO AUDIT .......................................... 220
CHAPTER II: RIGHT TO INFORMATION ..................................................... 222
DIVISION I: PERSONS SUBJECT TO THE RIGHT TO INFORMATION............... 222
DIVISION II: SCOPE AND LIMIT OF PROFESSIONAL SECRECY DEMURRABLE
TO THE TAX AUTHORITY ......................................................................................... 223
DIVISION III: SPECIFIC CONDITIONS FOR EXERCISING THE RIGHT TO
INFORMATION............................................................................................................. 224
CHAPTER III: RIGHT TO INVESTIGATE, TAKE STOCK AND ACCESS . 224
SUB-PART III : TAX COLLECTION .................................................. 226
CHAPTER I: METHODS OF COLLECTION .................................................. 226
DIVISION I: COMPETENCE IN RESPECT OF TAX COLLECTION ....................... 226
DIVISION II: NOTICE OF ISSUE FOR COLLECTION ........................................... 227
CHAPTER II: PROCEEDINGS ......................................................................... 227
DIVISION I: ORDINARY LAW PROCEEDINGS ...................................................... 227
SUBDIVISION I WARNING REPRESENTING AN ORDER TO PAY ................... 227
SUBDIVISION II: DISTRAINT ................................................................................... 228
SUBDIVISION III: SALE ............................................................................................. 229
DIVISION II: SPECIAL LEGAL PROCEEDINGS ..................................................... 230
SUBDIVISION I: NOTICE TO THIRD-PARTY HOLDERS ..................................... 230
SUBDIVISION II: EXTERNAL WRIT ........................................................................ 231
SUBDIVISION III: FREEZING OF BANK ACCOUNTS ........................................... 231
SUBDIVISION IV: CLOSURE OF THE ESTABLISHMENT ..................................... 231
SUBDIVISION V: IMPOUNDMENT OF A VEHICLE ............................................... 231
SUBDIVISION VI: EXCLUSION FROM PUBLIC CONTRACTS ............................. 232
CHAPTER III: COLLECTION GUARANTEES .............................................. 232
DIVISION I: PREFERENTIAL RIGHTS OF THE TREASURY ................................ 232
DIVISION II: LEGAL MORTGAGE ............................................................................ 233
DIVISION III: JOINT AND SEVERAL PAYMENT .................................................. 233
DIVISION IV: LIMITATION ....................................................................................... 234
DIVISION V: IRRECOVERABLE TAXES CONSIDERED AS BAD DEBTS.......... 234
CHAPTER IV DEBT CLEARENCE CERTIFICATE ...................................... 234
SUB-PART IV: PENALTIES ................................................................ 236
CHAPTER I: FISCAL PENALTIES ................................................................. 236
DIVISION I: ASSESSMENT PENALTIES .................................................................. 236
SUBDIVISION I: INADEQUATE RETURN ............................................................... 236
SUBDIVISION II: FAILURE TO FILE A RETURN ................................................... 236
SUBDIVISION III: FAILURE TO INDICATE THE SINGLE IDENTIFICATION
NUMBER ....................................................................................................................... 237
SUBDIVISION IV: ABSENCE OF INVOICE OR FALSE INVOICE ......................... 237
DIVISION II: SPECIAL PENALTIES .......................................................................... 238
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DIVISION III: COLLECTION PENALTIES ................................................................ 238
SUBDIVISION I: FAILURE TO PAY OR LATE PAYMENT .................................... 238
CHAPTER II: PENALTIES .............................................................................. 239
DIVISION I: PRINCIPAL PENALTIES ....................................................................... 239
DIVISION II: SUPPLEMENTARY PENALTIES ........................................................ 240
DIVISION III: LODGING OF PETITIONS .................................................................. 240
SUB-PART V: TAX DISPUTES ............................................................ 241
CHAPTER I: CONTENTIOUS JURISDICTION ............................................. 241
DIVISION I: PRIOR REFERRAL BEFORE THE TAX AUTHORITY ...................... 241
SUBDIVISION I: GENERAL PROVISIONS ............................................................... 241
SUBDIVISION II: CLAIMS ......................................................................................... 241
SUBDIVISION III: STAY OF PAYMENT ................................................................... 243
SUBDIVISION IV: DECISION OF THE TAX AUTHORITY..................................... 244
SUBDIVISION V: FORM AND DEADLINE OF THE TAX AUTHORITY’S
DECISION ...................................................................................................................... 244
DIVISION II: COMPROMISE ...................................................................................... 244
DIVISION III: PROCEDURE BEFORE THE SUPREME COURT ............................ 245
SUBDIVISION I: TIME-LIMIT FOR FILING A PETITION..................................... 245
SUBDIVISION II: FORM OF THE PETITION ............................................................ 245
SUBDIVISION III: EXPERT ASSESSMENT .............................................................. 247
SUB DIVISION IV: DECISION OF THE ADMINISTRATIVE BENCH OF THE
SUPREME COURT .............................................................................................................. 248
SUB DIVISION V: TAX MEDIATION ........................................................................ 248
CHAPTER II: VOLUNTARY JURISDICTION ............................................... 249
DIVISION I: COMPETENCE OF VOLUNTARY JURISDICTION ........................... 249
DIVISION II: TAXPAYERS’ PETITIONS .................................................................. 249
SUBDIVISION I: FORM OF THE PETITION ............................................................. 249
SUBDIVISION II: DECISION OF THE TAX AUTHORITY ...................................... 249
BOOK THREE: LOCAL FISCAL SYSTEMS .................................... 251
PART I GENERAL PROVISIONS ....................................................... 253
SINGLE CHAPTER............................................................................................ 253
PART II: COUNCIL TAXES ................................................................. 254
CHAPTER I: BUSINESS LICENSES ............................................................... 254
DIVISION II: WAIVERS AND EXEMPTIONS .......................................................... 255
SUBDIVISION I: WAIVERS ........................................................................................ 255
SUBDIVISION II: TEMPORARY EXEMPTION ........................................................ 256
DIVISION III: TARIFFS ............................................................................................... 256
DIVISION IV: SPECIAL PROVISIONS ...................................................................... 257
DIVISION V: PERSONAL CHARACTER OF THE BUSINESS LICENSE .............. 258
DIVISION VI: ANNUAL NATURE OF THE BUSINESS LICENSE ........................ 258
DIVISION VII: OBLIGATIONS OF PER- SONS LIABLE ........................................ 259
DIVISION VIII: ISSUANCE AND OVER PAYMENT OF THE BUSINESS
LICENSE ........................................................................................................................ 259
DIVISION IX: PENALTIES ......................................................................................... 260
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ANNEX TO CHAPTER I: TABLE OF ACTIVITIES AUTOMATICALLY
LIABLE TO BUSINESS LICENSE TAX: ........................................................ 262
CHAPTER II: LIQUOR LICENSES ................................................................. 266
DIVISION II: LIQUOR LICENSE TARIFS .................................................................267
CHAPTER III: DISCHARGE TAX: .................................................................. 268
ANNEXES TO CHAPTER III: ........................................................................... 270
ANNEX I: Classification of activities liable to the discharge tax: ..................... 270
CHAPTER IV: PROPERTY TAX: .................................................................... 272
CHAPTER V: TRANSFER OF PROPERTY .................................................... 272
CHAPTER VI: TAX ON GAMES OF CHANCE AND GAMES OF
ENTERTAINMENT ........................................................................................... 272
CHAPTER VII: STAMP DUTY ON MOTOR VEHICLES .............................. 272
CHAPTER VIII: FORESTRY TAXES .............................................................. 272
CHAPTER IX: STAMP DUTY ......................................................................... 273
PART III ADDITIONAL COUNCIL TAXES...................................... 273
PART IV: COUNCIL TAXES ............................................................... 274
CHAPTER I: LOCAL DEVELOPMENT TAX: ............................................... 274
CHAPTER II: OTHER COUNCIL LEVIES ..................................................... 275
DIVISION I: COUNCIL LEVIES ................................................................................. 275
DIVISION II: SLAUGHTER TAX: .............................................................................. 275
DIVISION III: COUNCIL CATTLE TAX: ................................................................... 276
SUBDIVISION I: SCOPE OF APPLICATION ............................................................ 276
SUBDIVISION II: EXEMPTIONS ............................................................................... 276
SUBDIVISION III: ASSESSMENT, RATE AND PAYMENT ................................... 276
SUBDIVISION IV: PENALTIES .................................................................................. 276
DIVISION IV: FIREARMS TAX:................................................................................. 277
SUBDIVISION I: SCOPE OF APPLICATION ............................................................ 277
SUBDIVISION II: EXEMPTIONS ............................................................................. 277
SUBDIVISION III: ASSESSMENT AND PAYMENT ................................................ 277
SUBDIVISION IV: PENALTIES .................................................................................. 277
DIVISION V: HYGIENE AND SANITATION TAX: .................................................. 277
DIVISION VI: IMPOUNDMENT FEES ....................................................................... 278
DIVISION VII: MARKET FEES .................................................................................. 278
SUBDIVISION I: FIXED FEES .................................................................................... 279
SUBDIVISION II: DAILY FEES .................................................................................. 280
DIVISION VIII: BUILDING PERMIT TAXES............................................................ 280
DIVISION IX: TEMPORARY OCCUPA- TION FEES OF THE PUBLIC
THOROUGH FARE ....................................................................................................... 281
DIVISION X: PARKING TAX: .................................................................................... 281
DIVISION XI: TAXES FOR THE OCCUPATION OF PARKINGLOTS ................... 282
DIVISION XII: PLATFORM TICKET ......................................................................... 282
DIVISION XIII: ENTERTAINMENT TAX: ................................................................ 283
DIVISION XIV: STADIUM FEES ............................................................................... 283
DIVISION XV: ADVERTISING TAX: ........................................................................ 284
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DIVISION XVI: COUNCIL STAMP DUTY ................................................................ 284
DIVISION XVII: FEES FOR ROAD DETERIORATION .......................................... 284
DIVISION XVIII: TRANSIT OR TRANSHUMANCE COMMUNAL TAX: ............. 285
DIVISION XIX TAX ON TRANSPORTATION OF QUARRY PRODUCTS ............ 285
DIVISION XX FEES FOR THE OCCUPATION OF PARKING LOTS ...................... 286
DIVISION XXI TAX ON SALVAGED PRODUCTS ................................................. 286
PART V: SPECIAL PROVISIONS APPLICABLE TO CITY
COUNCILS ............................................................................................... 287
SINGLE CHAPTER DISTRIBUTION OF DUTIES AND TAXES BETWEEN
THE CITY COUNCILS AND SUBDIVISION AL COUNCILS ....................... 287
PART VI INTER-COUNCIL AND EQUALIZATION TAX
REVENUE ................................................................................................ 288
PART VII REGIONAL TAXES AND LEVIES ................................... 288
PART VIII FISCAL PROCEDURES SPECIFIC TO COUNCIL
TAXES....................................................................................................... 289
CHAPTER I: GENERAL PROVISIONS .......................................................... 289
CHAPTER II: OBLIGATIONS OF TAXPAYERS ........................................... 289
DIVISION I: PRIOR REGISTRATION OBLIGATION .............................................. 289
DIVISION II: OBLIGATION TO FILE RETURNS .................................................... 289
CHAPTER III: THE ISSUING OF LOCAL TAXES ........................................ 290
CHAPTER IV: COLLECTION OF LOCAL TAXES ...................................... 290
DIVISION I: AMICABLE COLLECTION ................................................................... 290
DIVISION II: FORCEFUL RECOVERY...................................................................... 291
DIVISION III: CONTROL ............................................................................................ 292
DIVISION IV: PRESCRIPTION ................................................................................... 292
CHAPTER V: LOCAL TAX DISPUTES .......................................................... 292
DIVISION I: CONTENTIOUS JURISDICTION .......................................................... 292
DIVISION II: NON-CONTENTIOUS JURISDICTION .............................................. 293
CHAPTER VI: PENALTIES ............................................................................. 294
PART IX MISCELLANEOUS, TRANSITIONAL AND FINAL
PROVISIONS ........................................................................................... 294
APPENDIX ............................................................................................... 299
APPENDIX I: LEGISLATIVE PART .................................................. 301
LAW N° 77/10 OF 13 JULY 1977 TO INSTITUTE A HOUSING FUND TAX
AMEND AND SUPPLEMENT LAW NO 77– 27 OF 6 DECEMBER 1977,
LAW NO 90–50 OF 19 DECEMBER 1990 ....................................................... 302
ORDINANCE N° 89/004 OF 12 DECEMBER 1989 TO INSTITUTE AN
AUDIOVISUAL COMMUNICATION TAX: ................................................... 304
LAW N° 2001/017 OF 18 DECEMBER 2001 TO REVIEW THE PROCEDURES
FOR THE COLLECTIONOF SOCIAL INSURANCE CONTRIBUTIONS .... 307
LAW N° 2009/018 OF DECEMBER 2009 FINANCE LAW OF THE REPUBLIC
OF CAMEROON FOR THE 2010 FINANCIAL YEAR ................................... 308
LAW N°2020/018 OF 17 DECEMBER 2020 FINANCE LAW OF THE
REPUBLIC OF CAMEROON FOR THE 2021 FINANCIAL YEAR ............... 309
General Tax Code – 2021 Official Edition - XII
APPENDIX II STATUTORY PART ...................................................... 331
DECREE N° 97-283-PM OF 30 JULY 1997 TO LAY DOWN THE
CONDITIONS FOR IMPLEMENTING CERTAIN PROVISIONS OF LAW NO
97-14 OF 18 JULY 1997: FINANCE LAW OF THE REPUBLIC OF
CAMEROON FOR THE 1997-98 ...................................................................... 332
DECREE N° 98-9 PM OF 23 JANUARY 1998 TO LAY DOWN THE BASIS OF
ASSESSMENT AND PROCEDURE FOR COLLECTING THE DUTIES,
ROYALTIES AND TAXES RELATING TO FORESTRY ACTIVITIES ........ 338
DECREE N° 2008/2304/PM of 29 July 2008 SETTING OUT THE RULES FOR
APPLYING THE SPECIAL TAX REGIME FOR ANCHOR PROJECTS OF
THE GENERAL TAX CODE. ........................................................................... 342
ORDER N° 0000009/MINFI/SG/DGI OF 15 JANUARY 2020 AMENDING
AND SUPPLEMENTING ORDER N°00002/MINFI/SG/DGI OF 05 JANUARY
2017 SETTING THE LIST OF COMPANIES AUTHORISED TO APPLY THE
50% REDUCTION ON THE BASIS OF CALCULATION OF THE
WITHHOLDING TAX ON PURCHASES MADE BY RETAILERS WHO ARE
MEMBERS OF ACCREDITED MANAGEMENT CENTRES FROM
WHOLESALERS AND DISTRIBUTORS OF BREWING COMPANIES. ...... 347
ORDER 00000019 MINFI/DGI/ OF 28 JANUARY 2020 ESTABLISHING THE
LIST OF PRIVATE SECTOR COMPANIES, MIXED COMPANIES, PUBLIC
COMPANIES, PUBLIC ADMINISTRATIVE ESTABLISHMENTS, AND
LOCAL AND REGIONAL AUTHORITIES, ENTITLED TO WITHHOLD AT
SOURCE THE VALUE-ADDED TAX AND THE ADVANCE INCOME TAX
FOR THE 2020 FISCAL YEAR. ........................................................................ 364
CIRCULAR N° 006456/MINFI/DGI/LRI/L OF 27 DECEMBER 2016 LAYING
DOWN THE MODALITIES FOR THE IMPLEMENTATION OF THE
REFORM ON THE COLLECTION OF THE STAMP DUTY ON MOTOR
VEHICLES. ........................................................................................................ 400
INTERMINISTERIAL INSTRUCTION N° 0060/MINFI/DIPL OF 28 MARCH
2010 RELATIVE TO THE APPLICATION OF DIPLOMATIC PRIVILEGES IN
FISCAL AND CUSTOM ISSUES...................................................................... 413
JOINT CIRCULAR N° 0002335 /MINATD/MINFI OF 20 OCTOBER 2010 TO
SPECIFY THE MODALITIES OF APPLICATION OF LAW NO 2009/019 OF
15 DECEMBER 2009 ON LOCAL TAXATION ............................................... 423
CIRCULAR N° 011 /MINFI/DGI/LRI/L OF 05 MARCH 2021 OUTLINING THE
APPLICATION MODALITIES OF LAW N° 2020/018 OF 17TH DECEMBER
2020 ON THE FINANCE LAW OF THE REPUBLIC OF CAMEROON FOR
THE 2021 FISCAL YEAR ................................................................................. 485
General Tax Code – 2021 Official Edition - XIII

General Tax Code – 2021 Official Edition - XIV
INTRODUCTORY PROVISIONS
GENERAL PROVISIONS
Section 1: (1) This Law shall institute the General Tax Code.
(2) Book I contains the various type of taxes (Sections 2 to 613).
(3) Book II contains the Manual of Tax Procedures (Sections M.1 to M.
146).
(4) Book III contains the local fiscal system (Sections C.1 to C. 149)
(5) For the General Tax Code, instead of:
- Director of Taxes, read Director General of Taxes ;
- Taxation Department, read General Taxation Department ;
- Main Taxation Centre, read Regional Taxation Centre ;
- Main Taxation Head, read Regional Taxation Centre Head ;
- Uniform Act on OHADA Accounting Law read OHADA uniform Act

on Accounting and Financial Reporting (UAAFR).
General Tax Code – 2021 Official Edition - 1

BOOK ONE:
TAXES AND DUTIES

commercial, industrial, non-
PART I industrial or agricultural
DIRECT TAXES activities, in particular:
• when they are involved in
CHAPTER I:
intermediary transactions for
COMPANY TAX:
the purchase or sale of property
or businesses, shares or
DIVISION I:
holdings of real estate
GENERALITIES
companies, or when they buy
Section 2.- A tax shall be levied on generally on their own behalf
all profits or income made by assets intended for resale;
companies and other corporate • when they parcel and sell lands
bodies. acquired in return for payment
This tax shall be known as following development and
company tax. provision of services;
• when they give out for rental a
DIVISION II:
commercial or industrial
SCOPE OF APPLICATION
establishment possessing the
Section 3.- Subject to the furniture and equipment
provisions of Section 4 below and necessary for its operation,
the special tax schemes, the whether the rental comprises or
following shall be liable to not all or part of the intangible
company tax: elements of the goodwill;
(1) Joint stock companies and • when they let or sublet entire or
limited liability companies, co- part of furnished buildings
operative societies, public which they own or manage.
establishments or bodies: (b) civil companies whose
• irrespective of their object, members include one or more
public limited liability companies with share capital
companies, joint stock or which opted for this form of
companies, co-operative taxation;
societies and their unions; (c) civil companies which have
• public establishments, State opted for company tax under
bodies with financial autonomy the conditions fixed for
and any other corporate bodies partnerships.
carrying out one or more (3) Partnerships which have opted
gainful activities. for company tax:
(2) Civil companies - partnership firms;
(a) even if they do not fall under - limited liability partnerships;
the type of companies referred
to in paragraph 1, civil - joint-ventures;
companies carrying out - financial syndicates.

The option is irrevocable and may (5) Microfinance institutions
not be applied by unincorporated irrespective of their legal form and
companies or by partnerships their nature.
originating from the previous Section 4.- The following shall be
transformation of partnerships. For exempt from company tax:
the option to be valid, it shall be
signed by all the partners and (1) Co-operative societies
notified to the tax inspector of the engaged in the production,
area within three months of the processing, conservation and sale
beginning of the financial year. of agricultural and livestock
Failing an option, the company tax produce, together with associations
shall be levied on the share of of such co-operatives, functioning
profits corresponding to the rights in pursuance of the relevant
of: statutory provisions but excluding
the following operations:
 partners in limited liability • selling in retail stores distinct
partnerships; from their main premises;
• partners not indefinitely liable
or whose names and addresses • processing goods or by-
have not been communicated to products other than those
the Administration in intended for human or animal
partnership firms, joint-ventures consumption, or likely to be
and financial syndicates. used as raw materials in
agriculture, livestock or
(4) Public establishments and industry;
regional and local authorities:
• business done by the above-
Public establishments other than mentioned cooperative societies
scientific, educational and aid or associations with non-
bodies, as well as associations and members.
regional and local authorities not
subject to company tax by virtue of (2) Agricultural and pastoral
another provision, due to the rental unions, supply and purchase co-
of their built-on and non-built-on operatives operating pursuant to
estates, revenue from floating the provisions governing them.
capital not liable to tax on revenue (3) Agricultural mutual credit
from the transferable securities funds.
they possess as well as any other (4) Mutual-aid societies and
gainful activity. These provisions associations.
shall apply to the companies,
associations and bodies referred to (5) The profits made by non-
in Section 4. Such revenue and profit associations which organize,
activities shall be subject to with the help of local councils or
separate accounting in accordance public bodies, fairs, exhibitions,
with the rules and procedures sports meetings or other public
governing commercial law. events for an object defined by

their statutes and of acknowledged DIVISION III:
economic and social interest. TAXABLE PROFITS
(6) Regional and local Section 5.- Profits liable to the
authorities and their public- company tax shall be determined
utility services. with sole regard to profits earned
(7) Societies or bodies, by businesses carried on or
responsible for rural transactions effected in Cameroon,
development, which are subject to the provisions of
recognized as being of public international conventions.
utility. Section 5 (a).- (1) The following
(8) Public boards for shall be deemed to be operating in
the allocation of low-cost Cameroon;
housing. - Undertakings headquartered in
(9) Private clubs and Cameroon or with effective
societies, for their non-profit- management office in Cameroon
making activities. - Undertakings that have a
(10) Non-profit private permanent establishment in
education establishments. Cameroon;
This exemption shall equally - Undertakings that have a
apply under the same dependent representative in
conditions to industrial and Cameroon.
commercial profits.
(2) The profits of the undertakings
(11) The National that do not fulfil the conditions
Social Insurance Fund on the referred to in paragraph (1) above
part on the benefit that deals shall be taxable in Cameroon
with salaries. where they carry out activities that
(12) Open-end form a full business cycle in
investment companies Cameroon.
(SICAV), mutual investment Section 6.- (1) The taxable profits
funds and mutual credit funds shall be the net profits determined
for profits made as part of according to the results of all
their legal activity. transactions of any kind effected
(13) Economic interest by the undertaking during the
groups, for the share of their period of assessment including, in
profits distributed to their particular, the transfer of any assets
members that are natural in the course of or on the
persons. completion of trading.
(14) Public hospital (2) The net profit shall consist of
establishments. the difference between the value of
the net assets at the closing and
opening of the period whose
results will serve as a basis for

assessment, reduced by the This provision shall apply to all
additional assets brought in and direct and indirect remuneration,
increased by the drawings effected including compensations,
by members during this period. By allowances, benefits in kind and
net assets is meant the surplus of reimbursement of expenses.
the value of assets over the total Nevertheless, a deduction to the
liabilities made up by third-party tune of 15% shall be made on the
claims, depreciation and justified basic salary excluding other social
provisions. welfare contributions representing
(3) Stocks shall be valued at cost only employers’ dues paid abroad
price; if the market price is lower for the compulsory constitution of
than the cost price, the undertaking the pension of an expatriate.
shall make provisions for b) The attendance fees granted to
depreciation of stock. Work in the members of the board of
hand shall be valued at cost. directors shall be deductible
Section 7.- Net taxable profit shall only in so far as they represent
be established after deduction of all remuneration for work done.
charges directly entailed by the c) The fixed allowances which a
exercise of activities subject to company grants to its
assessment in Cameroon, in managerial or senior staff as
particular: entertainment and travelling
expenses shall be excluded
A- Overhead expenses from such deductible expenses
All types of overheads, expenses in the assessment of tax, when
on staff, labour, offices, equipment they include the usual type of
and furniture, sundry and expenses reimbursed to the
exceptional expenditure, insurance persons concerned.
premiums, acts of liberality, gifts The sums paid to the managerial or
and subsidies. senior staff of a company as
However, the following expenses employment or service expenses
shall be treated thus: allowance which do not correspond
to a real expense on the duty
(1) Sundry remunerations and
performed shall be reinstated in the
provision of services:
operating results. For the
a) The remuneration granted to implementation of this provision,
salary and wage-earners shall be managers shall mean active
deductible from the results in so partners and members of
far as they are not excessive in partnerships and joint-ventures.
comparison to the service
rendered, correspond to All expenses relating to hunting,
effective work, and are in angling, the use of pleasure boats,
conformity with conventional tourist planes and pleasure homes
norms. shall equally be excluded from the
deductible expenses whether they

be in the form of fixed allowances and models within the overall
or reimbursement expenses. limit of 2.5% taxable profit
d) Subject to international before the deduction of
agreements, the following shall expenses claimed. This ceiling
be regarded as expenses on shall not apply to the amounts
condition that they are not paid to firms not participating
exaggerated: directly or indirectly in the
management or capital of a
• Head office overheads for Cameroonian firm.
operations carried put in
Cameroon and the remuneration Nevertheless, when these amounts
of certain effective services are profitable to a firm located
(studies; technical, financial or outside the Central Africa
accounting assistance) provided Economic and Monetary
to Cameroonian firms by Community (CEMAC) and
foreign or Cameroonian natural participating in the management of
persons or corporate bodies. a Cameroonian firm in which it
On no account shall there be hold shares, they shall be
accepted on this basis any sum considered as sums accrued from
exceeding 2.5% of the taxable the distribution of profits.
profit before deducting the When their partners on the payroll
expenses concerned. of the firm are on leave, companies
In case of a deficit, this provision shall be authorized to deduct
shall apply to the results of the last from their profits, on condition
financial year not prescribed. that the journey was made, the
transport expenses to and fro of
The ceiling stipulated above shall the said partners, their spouses
be fixed at 1% of the turnover for and dependent children.
the firms specialized in public Under no circumstances shall such
works and 5% of the turnover for expenses give rise to a depreciation
design firms operating in allowance account.
accordance with the regulations
relating to design firms and (2) Rental Expenditure
consulting engineers. The amount for rentals granted to a
• Commission or brokerage on company shall be regarded as part
goods purchased by enterprises of the expenses on condition that it
situated in Cameroon, shall be is not exaggerated in comparison
to the benefit of these with the rentals usually paid for
enterprises within the limit of similar property or facilities.
5% of the purchase price. This Nevertheless, when a partner has at
commission should be billed least 10% of the holdings or shares
and the receipt attached to that of a company, the proceeds from
of the suppliers. the rentals other than those from
• The amounts paid for the use of the property granted to such
valid patents, brands, designs

company shall not be considered as  insurance premiums which,
expenses of the firm. themselves, represent operating
For the implementation of this costs;
provision, the holdings or shares  sickness insurance premiums
held as property or as usufruct by paid to local insurance
the spouse, relatives in the companies for members of staff
ascending or descending line of the and their spouses and dependent
partner, shall be deemed to belong children, where the
to the partner. reimbursement of expenses to
(3) Taxes, charges and fines the very persons fails to appear
under deductible charges;
Only the professional taxes issued
for collection during the financial But, the sums raised by the
year and which are to be borne by company with a view to taking out
the firm in relation to the its own insurance policy shall not
operations carried out in Cameroon be deductible from taxable profits.
shall be subject to deduction.  Premiums paid by firms to local
Company tax and personal income insurance companies
tax shall not be considered as undercontracts relating to career
deductible expenses for the levying wind-down allowances.
of taxes. (5) Acts of liberality, gifts and
Rebates granted on the deductible subsidies
taxes shall fall under the revenue of Acts of liberality, gifts and
the financial year during which the subsidies shall not represent the
company shall be notified of the charges deductible from profits.
authorization of payment thereof.
However, payments made to
Compounding fees, fines, research and development bodies
confiscations, any penalty and to collective philanthropic,
concerning persons who violate the educational, sports, scientific,
legal, economic and fiscal social and family institutions and
provisions shall not be deducted bodies, on condition that the latter
from the profits subject to taxation. are situated in Cameroon, shall be
(4) Insurance Premiums deductible as soon as there is proof
The following shall be deducted of payment and as long as they do
from the taxable profits and not exceed 0.5% of the turnover for
specifically relating to the share of the financial year.
operations carried out in Donations, grants and subsidies
Cameroon: awarded to clubs participating in
 insurance premiums contracted elite national competitions, or to
for the company where the very recognized organizations
risk covered leads directly to a responsible for the organization of
net reduction of assets; official sports competitions are
deductible when they are justified

and within the limit of 5% of the the amount of equity.
annual turnover. Otherwise, interest on the
However, shall be totally excess amount shall not be
deductible when justified, the sums deductible;
granted to: - There interest paid to the said
- the State or Decentralized partners does not exceed 25%
Territorial Collectivities for the of profit before corporate tax
fight against HIV/AIDS; and before deduction of the said
interest and amortizations taken
- authorize research and into account in determining
development bodies located in such profit. Otherwise, the
Cameroon and exercising in the excess amount of interest shall
health, agriculture and animal not be deductible.
husbandry domains.
C - Actual losses
Similarly, gifts made on the
occasion of a disaster, shall be The following shall be deductible
deducted in the form and from profits:
conditions determined by order of - losses on items of fixed or
the Minister of Finance. realizable assets, except losses
B - Financial Costs resulting from misappropriation
by a partner or a manager of the
Interest on sums of money left or enterprise, or where
placed at the disposal of the misappropriation is as a result of
company by partners in addition to negligence on the part of
their capital shares, irrespective of managers.
the form of the company, within - Losses related to bad debts
the limit of those calculated at the having exhausted all means of
rate of Central Bank advances amicable or forced recovery
increased by two percentage points procedure provided for by the
and subject to the following OHADA Uniform Act on the
conditions: Organization of Simplified
- Existence of a written and duly Procedures for Collected and
registered loan agreement; Enforcement procedures.
- Subscribed share capital fully - Losses due to damage duly
paid up. established and validated in the
presence of a taxation officer
However, such deduction shall with at least the rank of an
possible with respect to partners inspector, under the conditions
who directly or indirectly own at specified in the Tax Procedures
least 25% of the share capital or Manual.
corporate voting rights only if: However, for damages and
- The sums of money made breakages incurred by companies
available by all the partners do in the brewing sector, the related
not exceed one and a half times losses shall be deducted at a flat

rate of 0.5% of the total production charged from the first surplus
volume. financial year. In any case
D - Depreciation their deduction may not be allowed
beyond a period of ten year.
Depreciation actually computed in
consideration of the probable Small equipment and tools
period of usage according to the The threshold for small equipment
norms of each operation, including and tools which should be recorded
those which might have already under assets shall be fixed at five
been deferred in times of deficit hundred thousand (500, 000)
without using rates which may not CFAF.
exceed those fixed as follows:
Depreciation deferred regularly
during a deficit period must be
Construction
Commercial and industrial buildings, garages, workshops and sheds ......... 5%
Processing cabins ......................................................................................... 5%
Dam waterfall installations ........................................................................... 5%
Factories ....................................................................................................... 5%
Dwelling houses ........................................................................................... 5%
Lime-kilns and plaster .......................................................................... 10%
Electric furnaces .................................................................................... 10%
Temporary or demountable buildings ........................................................ 20%
Stationary and fixed Equipment
Steam – boilers ...........................................................................................10%
Concrete tank ................................................................................................ 5%
Electric-power transmission-lines:
* permanent ................................................................................................ 15%
* temporary ................................................................................................ 20%
Paper and cotton machines .................................................................... 10%
Oil refining equipment (reforming, visbreaking and distilling
equipment) .................................................................................................. 10%
Hydraulic presses ....................................................................................... 10%
Compressor presses .................................................................................... 10%
Heavy-oil engine ........................................................................................ 10%
Oil tanks ..................................................................................................... 10%
Heavy and high voltage transformers ......................................................... 10%
Turbines and steam machines ..................................................................... 10%

Mobile equipment
Kneading machines and mixers .................................................................. 15%
Excavators .................................................................................................. 15%
Tanks, brewery distilling and verification tanks ........................................ 10%
Wood-cutting equipment ............................................................................ 20%
Purification and titration equipment ........................................................... 10%
Rolling and spinning appliances ........................................................... 10%

Lightwheight machines, lathes, slotting machines, planers and
drilling-machines ........................................................................................ 20%
Factory equipment, including machine-tools ............................................. 20%
Hammers tires ............................................................................................ 20%
Perforators .................................................................................................. 20%
Hand tools known as small tools .............................................................. 100%
Transportation equipment
Carts............................................................................................................ 25%
Naval and air equipment ............................................................................. 20%
Transport barrels (beer, wine) .................................................................... 20%
Metallic transport drums ........................................................................ 20%
Containers ................................................................................................... 25%
Locomotive equipment:
* Light equipment used in towns ............................................................. 25%
* Light equipment for rental and driving schools ............................... 33.33%
Heavy or used in the bush ..................................................................... 33.33%
Tractors ................................................................................................. 20%
Tractors used in forest exploitation ....................................................... 33.33%
Port handling equipment:
* Freight-elevators ................................................................................... 20%
* Large cranes .......................................................................................... 10%
* Self-propelling cranes ............................................................................ 10%
* Railways .................................................................................................. 5%
* Trucks ...................................................................................................... 5%
Railway Lines
Rails .............................................................................................................. 5%

Wood sleepers ......................................................................................... 6.67%
Double block sleepers .................................................................................. 5%
Steel sleepers ................................................................................................ 5%
Ballast ......................................................................................................... 10%
Platform ........................................................................................................ 5%
Leased Lines ................................................................................................. 1%
Passenger carriages ...................................................................................... 5%
Line-side structures
Culverts- box drains- road beds- earth structures .................................... 6.67%
Bridges, Tunnels – Viaducts ........................................................................ 5%
Level crossings ............................................................................................. 5%
Leased line-side structures ........................................................................... 2%
Locomotives
Purchase of new engines or engines below 10 years ................................... 5%
Rehabilitation
Body of the engine ....................................................................................... 5%
Diesel engines .............................................................................................. 5%
Traction engines ........................................................................................... 5%
Complete overhaul of CC engines .......................................................... 8.33%
Complete overhaul of BB engines ........................................................ 12.55%
Partial overhaul of CC engines .............................................................. 16.67%
Partial overhaul of BB engines ................................................................... 25%
Second-hand rail cars .............................................................................. 10%
Road engines ................................................................................................ 5%
Other equipment used for railway activities
Radio equipment and modems ................................................................... 15%
Antennas, beams and level crossing signs ................................................. 20%
Leased telecommunications and flagging equipment .................................. 5%
Passenger transport vehicles ........................................................................ 5%
Goods transport carriages ............................................................................. 5%
Furniture and Fittings and other equipment
Furniture and fittings and other equipment ................................................ 10%

Office-furniture and others ..................................................................... 10%
Data-processing equipment ........................................................................ 25%
Reproduction equipment ....................................................................... 33.33%
Special Depreciation
Fishing equipment
Fishing vessels ............................................................................................ 15%
Hotels, bars, restaurants
Glassware, plates and dishes, kitchen utensil ............................................. 50%
Linen ................................................................................................... 33.33%
Silverware ................................................................................................... 20%
Decoratives ................................................................................................. 20%
Carpets, curtains and dyeing materials ....................................................... 25%
Fridges and air-conditioners ....................................................................... 25%
Cookers ....................................................................................................... 20%
Plastic materials (moulding)

Moulds ................................................................................................... 33.33%
Pre-heaters or stoves ................................................................................... 20%
Pelletizers ................................................................................................... 20%
Injection press ............................................................................................ 20%
Light shaping machines: Metallizing machines ......................................... 20%
Welding machines and cutters ................................................................... 20%
Crushing presses ......................................................................................... 10%
Gelling and plastification machines ........................................................... 20%
Transfer press ............................................................................................. 10%
Equipment using chemicals
Washers and mixers ................................................................................... 20%
Recycling appliances .................................................................................. 20%
Bleaching appliances .................................................................................. 20%
Cooking appliances ................................................................................... 20%
E - Provisions events, provided that they are

Provisions constituted to meet actually shown in the annual
clearly specified losses or charges accounts and appear in the statement
rendered probable by the course of
of provisions specified in Section 18 constitution, with the exception of
hereafter. those which concern bad debts and
Besides the general conditions for doubtful commitments brought
deduction of the provisions provided before law courts.
for above, the provisions for In no event shall any provision be
doubtful debts must: constituted for charges accountable,
by their nature, in the year in which
- consist of receivables recorded on
they are incurred.
the assets side of the balance sheet
and not covered by real guarantees;
F - Claims and debts expressed in
- have given rise, against the debtor, foreign currency
to the implementation of the
amicable or forced recovery Losses incurred during exchange
procedures and means provided for transactions may not require the
by the OHADA Uniform Act on the accumulation of deductible
organization of simplified recovery provisions.
and enforcement procedures. However, currency conversion
For the specific case of credit margins, claims and debts expressed
establishments, with the exception in foreign currencies, as opposed to
of provisions for bad debts whose the amounts initially entered into the
allocation is optional, the deduction accounts, shall be assessed at the
of provisions for bad debts and end of each financial year, taking
doubtful commitments shall be into account exchange rates which
effected as follows: are used to determine the taxable
turnover for the financial year.
- over a two years period, for bad
debts and doubtful commitments Currency conversion margins
whose risks are not covered concerning less than one year old
either by collateral securities or debts expressed in foreign currencies
State guarantee. In this case, shall be deductible in determining
deduction may not exceed 50% the taxable turnover for the same
of bad debts and commitments financial year.
per annum; But currency conversion margins
- over a three years period, for bad concerning long-term debts
debts and doubtful commitments expressed in foreign currencies shall
whose risks are not covered by be deductible at the rate of actual
collateral securities. In this case, reimbursements. The same shall be
deductions may not exceed: true for short and medium term
claims.
 25 % for the first year,
 50 % for the second year, Section 8.- Repealed
 25 % for the third year. Section 8 a.- (1) The expenses
The situation of these provisions referred to in Section 7 above equal
must be definitely determined at the to or greater than CFAF 500 000
end of the third year of their

(five hundred thousand) shall not be of information required for fiscal
deductible when paid in cash. purposes by international financial
(2) The following taxes shall also be organizations shall be considered a
non-deductible: tax haven.
- Expenses supported by invoices Section 9.- Capital gains, other than
not bearing a single Identification those realized on merchandise,
number on the tax payers card, to resulting from the gratuitous
the exclusion of invoices submitted allocation of shares, founders’
by foreign suppliers; shares, partnership shares or
debentures on the merger of
- Expenses relating to remunerations
companies and limited liability
of all kinds paid to liberal
companies, even where they operate
professionals exercising in
as sole proprietorships, shall be
violation of the regulations
exempt from tax levied on company
governing their respective
profits provided that the company
profession.
taking over or the new company has
Section 8 (b) (new).- (1) The cost its registered office in Cameroon or
and remunerations of all types another CEMAC State.
posted in the accounts records by a
The same rule shall apply where a
natural persons or legal entity
company or a limited liability
resident or established in Cameroon
company transfers the whole of its
and linked to transactions with
assets to two or more companies
natural persons or legal entities
formed for the purpose (split) or
resident or established in a territory
assigns part of its assets to another
or state considered to be a tax haven,
company constituted in any of the
shall not be deductible in
said forms (partial contribution of
determining the company tax or
assets) on condition that:
income tax of individuals in
Cameroon.  the assignee companies have their
(2) However, property and registered office in Cameroon or in
merchandise required for production another CEMAC country;
purchased in their country of  the contributions resulting from
production and which have been these conventions shall take effect
cleared at the customs, as well as on the same date for the various
remuneration for services rendered assignee companies and shall thus
in relation thereto shall be entail the immediate dissolution of
deductible. the assignor company in the event of
(3) Any state or territory merger or split.
wherein the tax on income of a However, the application of the
natural person or legal entity is less provisions of this Section shall be
than a third of that paid in subject to the obligation established
Cameroon, or any state or territory in the instrument of merger or
considered not to be cooperative in contribution, to calculate in respect
matters of transparency or exchange of assets other than merchandise

included in the contribution, the Section 12.- (1) Any loss sustained
annual depreciation to be set against in a given year shall be considered a
profits and the subsequent capital charge on the following year and
gains resulting from the realization deductible from profits made in that
of such assets on the basis of their year. Should this profit be
cost to the merging or contributing inadequate for the deduction to be
companies, less any depreciation made in its entirety, the loss still
already shown by them. outstanding shall be carried forward
This obligation shall bind the new to subsequent years up to the fourth
company or the company taking year after initial loss.
over in the case mentioned in (2) For credit institutions and State
paragraph 1, and either respectively portfolio companies undergoing
the assignee companies proportional restructuring, the deficit surplus may
to the value of the assets assigned or be carried forward until the end of
the company benefiting by the the sixth year following the deficit
contribution, in the case mentioned year.
in paragraph 2.
Section 13.- Where a joint stock
Section 10.- Notwithstanding the company or a limited liability
provisions of Section 6 (1) of this company owns either registered
Code and in the case of total or stock in a joint-stock company or
partial sale, transfer or termination shares in a limited liability
of the activity, the net capital gains, company, the net proceeds of the
i.e. those obtained after the shares in the second company paid
deduction, if any, of realized losses, to the first during the financial year
sustained in the transfer of fixed shall be deducted from the total net
assets, and allowances in exchange profit of the latter, less a percentage
or as compensation for the cessation for costs and charges.
of the practice of the profession
(activity) or transfer of the clientele, This percentage shall be fixed at
are taxed as follows: 10% of the total amount of the said
proceeds.
- For half of their value when the
cessation, transfer or termination However, this provision shall apply
takes place less than five years only:
after the creation, purchase of the - When the stocks or shares owned by the
business or clientele; parent establishment represents at least
- For a third of their value 25% of the capital of the subsidiary
otherwise. firm.
Section 11.- In the case of - When the parent and subsidiary firms
cooperative societies, bonuses have their registered office in a
realized from transactions with CEMAC State.
members and shared among them - When the stocks or shares
proportionately to their order shall allotted at the time of issue are
be deductible from profits. still registered in the name of the

participating company which severally responsible for the
undertakes to retain them for two payment of the tax payable by
consecutive years at least in corporate bodies established outside
registered form. Cameroon.
Any breach of this undertaking shall In the cases referred to in Section 3
result in the assessment of the (3) of this Code, the tax shall be
improperly exempted income, established in the name of the
without prejudice to the penalties company or of the manager known
enforceable for inadequate returns. to third parties and at the base of the
Concerning banking and credit common headquarters or of the
establishments, firms engaged in the principal establishment.
investment or management of
transferable securities, all arrears, DIVISION V:
and interest of other proceeds PERIOD OF ASSESSMENT
exempt from the tax on income from Section 15.- The company tax shall
securities shall be excluded from the be assessed on the profits realized
deduction above. during the twelve-month period
correspond- ding to the financial
DIVISION IV:
However, companies that start their
PLACE OF ASSESSMENT
business within the six (06) months
Section 14.- The company tax shall preceding the prescribed closing
be established under a single date may draw up their first balance
assessment in the name of the sheet at the end of the financial year
corporate body or association for all following the twelve-month period
taxable transactions in Cameroon, in which they started activities.
either at its registered office or,
Section 16.- Where successive
failing that, at the place of its
balance sheets are drawn up during
principal establishment.
the same fiscal year, the results shall
However, for undertakings under a be added together for the assessment
specialized management unit, filing of the tax due for the following
of tax returns and payments shall be financial year.
done therein.
DIVISION VI:
CALCULATION OF TAX:
In the case of corporate bodies
situated outside Cameroon and Section 17.- (1) The rate of the tax
having a direct or interdependent applicable shall be 30%.
relationship with other corporate (2) However, for companies under
bodies or undertakings established in the dispensational tax regime, a
Cameroon, the place of assessment special incentive tax regime or any
shall be the same as that of the other tax advantage, the rate
corporate bodies or undertakings applicable shall remain that in force
with which they have these relations. as of 1 January 2014.
The latter shall be jointly and
(3) In calculating the tax, any (3) Companies which benefit from a
fraction of the taxable profit less special tax incentive scheme shall
than CFAF 1,000 shall be submit within the same time frame,
disregarded. a summarized declaration
(4) Where a company has received enumerating all transactions on
income from movable or capital which they benefited from tax
gains on disposal of property subject exonerations, defrayments or any
to a 5% flat-rate tax as provided for reduction. This shall be
in Section 90 of the GTC, the tax accompanied by the amount of taxes
thus calculated shall be reduced by they theoretically ought to have
setting off the tax already paid on paid.
such income. This system shall not (4) Companies shall equally
apply to companies referred to in communicate within the same
section 13 above. period, all movements in their stock
for the given exercise alongside the
Section 17a: (1) Notwithstanding software used for the management
the provisions of Section 17 above, of their stock. For those who keep
the rate of company tax for computerized accounts, the
taxpayers with a turnover equal to or movements in the stock should be
less than CFAF 3 (three) billion produced in an electronic format.
shall be fixed at 28%. (5) These obligations shall equally
(2) The rate provided for in (1) be applicable to corporate bodies
above shall be effective as from the who have not opted for the company
financial year ending on 31 tax or who are exempted from the
December 2020. said tax.
Section 18 (a) New.- (1) Public
DIVISION VII: limited companies shall equally
OBLIGATIONS OF keep a register of the securities they
TAXPAYERS issue. The register is kept and
updated by each company or person
Section 18.- (1) Concerning the
designated to that effect.
assessment of the present tax,
taxpayers are expected to submit (2) The register numbered and
a declaration of revenue derived initialed by the court registry where
from their business venture during the company is located shall contain
the period serving as tax base on or the following information:
before March 15. This declaration - Transactions relating to the
must be presented in conformity transfer, conversion, pledging and
with the OHADA accounting sequestration of securities;
system.
- Date of transaction;
(2) Liable taxpayers must also - Surnames, given names and
furnish the documents established residence of the former and new
in conformity with the OHADA holder of securities, in the case of
accounting scheme. transfer;
- Surnames, given names and (ii) a general description of the
residence of holder of securities, activities carried out, including
in the case of conversion of changes in the course of the
securities to bearer of registered financial year;
securities. (iii) general description of the
(3) In the case of transfer, the group’s transfer pricing policy;
name of the former holder of the (iv) a list of the intangible assets
securities may be replaced by a held by the group and used by
serial number that helps to locate the reporting enterprise, as well
this name in registers. All as the corporate name of the
information contained in the company that owns the assets
registers must be signed by the legal and it’s state or territory of
representative of the company or his residence for tax purposes;
delegated person.
(b) Specific information concerning
(4) In case a commercial company the reporting enterprise,
issue securities to the holder, the including:
former is bound to the obligations
provided for in the OHADA (i) a description of the activity
accounting schemes relating to the carried out, including the
rights of commercial companies and changes made in the course of
economic interest groups. the financial year;
Section 18 (b).- (1) Enterprises (ii) a summary statement of
falling under the entity responsible transactions with affiliated
for the management of large scale enterprises within the meaning of
enterprises that are controlled by or sect 19a of this code. This
which control other undertakings statement shall include the nature
within the meaning of section 19a of and the amount of the
this code shall be required to make transactions, the corporate name
an annual return on transfer pricing and state or territory of residence
by electronic means, in accordance of the affiliated undertakings
with the model established by the concerned by the transactions
administration, within the period and the beneficial owners of the
provided for in section 18 of this related payments for tax
Code. purposes, the transfer pricing
method applied and the changes
(2) The declaration referred to made in the course of the
in the preceding subsection shall financial year;
include notably:
(iii) a statement of loans and
(a) General information on the borrowings contracted with
group of associated enterprises, affiliated enterprises within
including : the meaning of section 19a of
(i) a statement of their holdings in this code.
other Cameroonian or foreign (iv) a summary statement of
companies; transactions carried out with
affiliated enterprises within as a tax haven within the
the meaning of sect 19a of meaning of Section 8b (new)
this code without a of this Code;
counterpart contribution or - or subject to a preferential tax
with a non-monetary regime.
counterpart contribution;
Enterprises shall be considered to
(v) a summary statement of
be subject to a preferential tax
transactions carried out with
regime in a State or territory if
affiliated enterprises within
they are not taxable therein, or if
the meaning of section 19a of
their income tax is less than half
this Code, which are the
that which they would have paid
subject of a prior transfer
under ordinary law.
pricing agreement or a tax
rescript concluded between (3) The provisions of section 19
the associated enterprises (1) above shall also apply to
concerned by the transaction transactions with affiliated
and the tax authorities of enterprises within the meaning of
another state or territory. section 19a below, established in
Cameroon, particularly where the
DIVISION VIII: latter are beneficiaries of a
ASSESSMENT derogatory tax regime.
Section 19.- (1) For the assessment Section 19 a.- Dependency or
of the company tax payable by control relationships shall be
companies which are controlled by, deemed to exist between two
or which control an undertaking enterprises:
established outside Cameroon
(a) where one holds directly or by
within the meaning of section 19a
proxy 25% of the share capital
below, the profits indirectly
of the other or actually
transferred to the latter by
exercises decision-making
increasing or reducing the purchase
powers in the other; or
or selling price, or by any other
means, shall be incorporated in the (b) where both are placed, under
results of such enterprises. The the conditions defined in point
profits indirectly transferred shall be (a) above, under the control of
assessed by comparism with those the same enterprise or person.
that would have been realized in the Section 19 b: Implementing
absence of dependency or control. instruments shall specify, where
(2) The condition of dependency or necessary, detailed rules for the
control shall not be required when application of the provisions of
the transfer takes place with sections 18b, 19 and 19a.
enterprises: Section 20.- As concerns
- established or resident in a exportation and related activities, the
State or territory considered FOB value of goods shall serve as

the minimum turnover to be taken ‐ petroleum products and
into consideration for the assessment cooking gas;
of the taxable result. ‐ flour-milling products;
‐ pharmaceutical products;
DIVISION IX: ‐ press products.
PAYMENT
However, taxpayers falling under
Section 21.- (1) The company tax regulated profit margin sectors may
shall be paid on the initiative of the opt for the ordinary law regime
taxpayer not later than the 15th of where it is more favorable to them.
the following month, in accordance To this end, they shall inform their
with the terms below: Taxation Centre by simple letter not
(a) For persons subject to the actual later than 31 January. In this case,
earnings tax system, one the installment shall be calculated at
installment representing 2% of the rate of 2.2% applied to the
turnover realized each month turnover. The option shall be
shall be paid no later than the irrevocable until the end of the fiscal
15th day of the following month. year.
Such installment shall be The taxation authority shall, as and
increased by 10% as levy for when necessary, control and checks
additional council tax; the effectiveness of the margins
(b) For production firms in the applied.
flour-milling sector, one (d) For persons subject to the
installment representing 2% of
simplified system, one
turnover realized after 50% installment representing 5% of
abatement. Such installment turnover realized during each
shall be increased by 10% as month, and paid not later than
levy for additional council tax; the 15th day of the following
(c) For firms subject to the actual month. Such installment shall
earnings tax system and falling be increased by 10% for
under regulated profit margin additional council tax.
sectors, one installment (e) For companies not registered in
representing 14% of gross a taxation center, the instalment
margin shall be paid no later rate shall be 10%. This rate
than the 15th day of the shall be increased to 20% for
following month. Such
forestry companies where, in
installment shall be increased by addition, they do not provide
10% as levy for additional evidence of possessing a
council tax. logging permit duly issued by
Within the meaning of this the competent authority.
section, the under-mentioned (2) The installment referred to
distribution sectors shall be in section 21 (1) above shall be
considered regulated profit deducted at source by the public
margin sectors:
accountants and persons of
equivalent status during the The following shall not be subject to
settlement of bills paid by the a withholding tax:
budget of the State, regional and - Imports by taxpayers under the
local authorities, public specialized management units
administrative establishments, of the Directorate General of
public or semi-public corporations Taxation;
as well as private sector enterprises,
the list of which shall be established - Purchases made by the State,
by regulation. councils and persons residing
abroad from industrialists,
Notwithstanding the provisions of farmers, importers, wholesalers,
section 21 (1), the rate of the semi-wholesalers, logging
deduction representing the company companies;
tax instalment shall be fixed at 5%
increased by 10% for additional - Purchases made by registered
council tax, irrespective of the tax industrialists subject to actual
system of the service provider for earnings System for
invoices relating to public exploitations;
procurement amounting to less than - Local purchase of petroleum
CFA five million francs. products by marketers
For forestry companies, it shall be registered in the active taxpayer
deducted at source during payment logbook of the department in
of undressed or sawn timber charge of major enterprises.
purchase invoice The advance payment rate shall be
The tax deducted shall be paid to the fixed at:
Collector of Taxes under the same - 15% of the amount of
conditions as taxes payable transactions, for taxpayers not
spontaneously. registered with a taxation
(3) The following shall be centre and engaged in import
subject to advance payment: activities. The rate shall be
increased to 20% where the
- Imports by traders, including taxpayer carries out the sale of
those under the flat-rate tax. in-bond goods;
- purchases made by traders from - 14% on the gross margin for
manufacturers, farmers, the purchase of goods with
importers, wholesalers, semi- regulated prices referred to in
wholesalers, forest exploiters; paragraph 1.c above;
- the purchase of oil products by - 10% of the amount of
service station operators and transactions, for taxpayers not
commodities by exporters; registered with a taxation
- The operations carried out by center;
enterprises without a tax- - 10% of the amount of
payer’s card. transactions, for taxpayers
subject to the flat rate tax
system and engaged in import payments. In case of cessation of
activities; activities, they shall be reimbursed.
- 5% of the amount of
transactions carried out, for DIVISION X:
traders subject to the simplified TAXPAYER’S OBLIGATIONS
tax system; Section 22.- (1) For the payment of
- 5% of the amount of the taxes collected, industrialists,
transactions, for taxpayers importers, wholesalers, semi-
subject to discharge tax; wholesalers and forestry companies
must:
- 2% of the amount of
transactions, for traders subject - keep a register of purchases and
to the actual earnings tax a register of sales or documents
system; in lieu thereof;
The advance payment basis for - make payments using
imports shall be the customs counterfoil books issued by the
valuation of goods. Deduction shall taxation services;
be levied as follows: - send to the Taxation Service at
- As to what concerns the same time as their tax
importation, related to the returns, the statement of sales
customs services, it respects the per customer, except retail
same criteria as the customs sales.
duties; In order to deduct the advance
- in the other cases, by the payment made at the time of
supplier or buyer of in-bond purchase, taxpayers shall be bound
goods, they must make such to attach to their returns the list of
advance payment within the names of suppliers, showing the
first fifteen (15) days of the amount of purchases and that of the
month following the date in tax deducted at source.
which the transaction was (4) The amount of tax owed by
carried out. each company or council shall not
The advance payment or be less than the tax resulting from
prepayment is not recoverable on the the application of the 2% or 14%
price. It shall be calculated without rate to the reference base as defined
adding the council tax. in Section 23 below.
This minimum tax shall be increased
For persons subject to the company by 10 % as levy for additional
tax or personal income tax, the sum council tax.
deducted in advance as down
payment shall represent an This amount constitutes the
installment of the monthly or minimum tax rate as to regards the
quarterly installments. payment of the company tax.
(4) Excess payments shall be
deducted from subsequent down

Regarding taxpayers subject to the - profits from non-commercial and
simplified tax system, however, this related professions.
rate shall be increased to 5%.
SUBDIVISION I:
Section 23.- The reference base for
PERSONS LIABLE
calculating the minimum tax shall
represent the overall turnover for the Section 25.- Subject to the
previous financial year. provisions of international
The base thus obtained shall be conventions and those of Section 27
rounded to the nearest thousand below, the Personal Income Tax
francs. shall be payable by any natural
persons whose residence is in
“Overall turnover” shall mean the Cameroon.
gross sales excluding the taxes
realized on all transactions directly The following shall be deemed to
linked to the company’s activities. have their tax domiciled in
Cameroon:
For enterprises engaged in the
regulated profit margin activities a) persons having a home or
defined in section 21 above, the principal place of residence in
reference base for calculating the Cameroon;
minimum tax shall be the gross b) persons engaged in a salaried or
profit margin, gratuities and non-salaried professional activity
commissions of any nature received. in Cameroon, unless they can
CHAPTER II: prove that this is being done only
PERSONAL INCOME TAX accessorily;
c) persons who have the core of
DIVISION I: their economic interest in
GENERAL PROVISIONS Cameroon;
Section 24.- (1) A Personal Income - civil servants or State employees
Tax, assessed on the basis of the working in a foreign country and
income earned, is hereby instituted. who are exempt from taxes in the
(2) The following categories of said country shall be considered
income shall be considered as as having their tax domicile in
income referred to in Sub-section 1 Cameroon;
above: - persons whose tax domicile is
- salaries, wages, pensions and life situated out of Cameroon shall be
annuities; liable to the Personal Income tax
- income from stocks and shares; for any profits made in
Cameroon;
- income from real estate;
- profits from handicraft, industrial - persons of Cameroonian or
and commercial activities; foreign nationality, with or
without a tax domicile in
- profits from farming business; Cameroon, who earn profits or
income taxable by Cameroon

under the terms of an Cameroonian diplomatic and
international convention to avoid consular personnel;
double taxation, shall also be (2)Staff members of international
liable to the Personal Income organizations with diplomatic status,
Tax. insofar as the Established
- The staff of international Convention or headquarters
organizations, diplomatic and Agreement of such international
consular missions recruited organizations explicitly makes
locally or not and not having the provision of such exemption;
status of diplomatic personnel (3) The administrative and technical
pursuant in international staff of diplomatic missions,
conventions shall automatically consular posts and international
be liable to Personal Income Tax organizations where it is established
in Cameroon. that they are subject to income tax in
Section 26.- Partners in general their countries of origin;
partnerships and active partners in (4) Natural persons, exclusively for
limited liability partnerships who do their activities that are subject to the
not opt for the company tax system discharge tax.
shall be personally liable to the
Personal Income Tax for the SUBDIVISION III:
proportion of the corporate earnings PLACE OF ASSESSMENT
corresponding to their shares in the
company. Section 28.- Where the taxpayer has
a single place of residence in
The same shall apply to partners in Cameroon, the tax shall be assessed
non-trading companies (natural at such place of residence.
persons), joint-ventures and de facto
firms not liable to company tax. Where he has several places of
residence in Cameroon, he shall be
SUBDIVISION II: assessed where he is deemed to have
EXEMPTIONS his principal place of residence.
Section 27.- The following persons Persons resident abroad, as well as
shall be exempt from the Personal civil servants and State employees
Income Tax: working in a foreign country, who
do not own a residence in
(1)The heads of diplomatic Cameroon, shall be assessed at the
missions, consuls, personnel of place which has their main interest
diplomatic and consular missions of in Cameroon for the former, and at
foreign nationality holding a the Seat of their supervisory service,
diplomatic card issued by the for the latter.
Ministry of External Relations, only
in so far as the countries represented
by the said diplomatic and consular
missions grant similar benefits to

DIVISION II: (2) Family allowances or
BASIS OF ASSESSMENT benefits;
OF THE PERSONAL INCOME (3) Allowances and benefits
TAX: paid in any form by the State,
councils and State institutions by
Section 29.- The basis of assessment virtue of the laws and decrees
of the personal income tax shall be governing assistance and insurance;
the sum of each type of category of (4) Temporary allowances,
net income earned by the taxpayer benefits and life annuities paid to
within one fiscal year, after an victims of industrial accidents and
abatement of a fixed amount of their rightful claimants;
CFAF 500 000 concerning wages (5) Life annuities paid as
and salaries. damages by virtue of a court
The categories of net income are judgment ordering compensation for
defined in the provisions herein bodily injury leading to total
below. permanent disablement, compelling
the victim to rely on third party
SUBDIVISION I: assistance to carry out the most
SALARIES, WAGES, PENSIONS ordinary acts of life;
AND LIFE ANNUITIES
(6) Fixed salary supplement
I -TAXABLE INCOME paid to civil servants;
Section 30.- Income from salaries, (7) Injury and disability
wages, allowances, emoluments, pensions paid to ex-servicemen;
pensions and life annuities as well as (8) Scholarships;
profits earned by insurance agents, (9) Funds received as pension
travelling salesmen-representatives, or death benefits or as cumulative
where the remunerated activity is compensation for death or injury;
carried out in Cameroon, shall be
liable to Personal Income Tax. (10) Salary increases resulting
from the application of the salary
Pensions and life annuities shall be
adjustment index to civil servants
deemed to be received in Cameroon
and State employees working in
where the beneficiary is based in the
diplomatic and consular missions
country.
abroad;
II - EXEMPTIONS (11) Bonuses paid to workers
Section 31.- The following income during the award of labour medals
shall be exempt from the tax: by the Minister in charge of Labour;
(1) Special allowances intended (12) The share of the severance
to cover inherent duty and service pay granted as damages pursuant to
expenses insofar as they are the labour legislation excluding the
effectively used for the intended sums intended to cover the
purpose and not overstated; compensation for loss of salary.

III - BASIS OF ASSESSMENT b) income from bonds;
Section 32.- The basis of assessment c) income from assets, deposits,
shall be the gross amount of salaries, surety-bonds and current
allowances, emoluments, wages, accounts;
pensions and life annuities as well as d) profits from the transfer of
benefits in kind or in cash granted to shares, bonds and other kinds of
the persons concerned. shares.
Section 33.-(1) Benefits in kind e) The refund of sums of money
shall be valued according to the made available to the enterprises
following scale, applicable to the by a partner or manager as
gross taxable wage: advance or loan, where the
- housing 15% contribution or advance granted
- electricity 4% to the enterprise was in cash.
- water 2% A -Proceeds from stocks and
- each servant 5% shares income considered as
- each vehicle 10 % such
- food 10%
Section 36.- All profits not
(2) Any cash allowance representing ploughed back into the company
benefits in kind shall be included in shall be considered as distributed
the basis of assessment within the income. They include notably:
limit of the above rates, unless they
are specifically exempted by a (1) All proceeds or profits not
contrary provision. place in reserve or included in the
share capital. Profits and capital
Section 34.- The net taxable income gains become taxable when they are
shall be determined by deducting the refunded to partners by deducting
gross amount paid and the benefits capital;
in kind or cash granted, the business
(2) All sums and stock put at the
expenses calculated at a fixed rate of
disposal of shareholders and not
30%, as well as the contributions
deducted from profits including:
paid to the State, the National Social
Insurance Fund (NSIF) for a) except otherwise stated, sums
compulsory retirement. allocated to partners directly or
through intermediate persons or
SUBDIVISION II: companies as advance payment,
INCOME FROM STOCKS AND loans or installments; where such
SHARES sums are reimbursed to a
corporate body, they shall be
I -TAXABLE INCOME deducted from the taxable
Section 35.- The following capital income for the corresponding
shall be taxed as income from stocks assessment period of
and shares : reimbursement;
a) proceeds from shares, stocks and b) sums or stocks allocated to
similar income; shareholders and equity
shareholders representing (2) Redemption of all or part of
redeemed shares for those their capital, interest shares or
exceeding their original values; capital investments made by
c) undisclosed earnings and profits; authorized agents of the State,
councils or other public authorities
d) sundry earnings and benefits where such redemptions are justified
granted to Partners of joint stock by the lapsing of all or part of the
and limited liability companies corporate assets especially through
and ploughed back into profits gradual decline or through the
under the provisions of section 6 obligation to return the concession
above. to the granting authority;
(3) The remunerations granted to (3) Reimbursement following the
board members of limited liquidation of the company and
companies, excluding salaries and relating to the redeemed capital up
industrial property royalties. to the amount which, at the time of
Subject to international conventions, the redemption, has been liable in
the profits of companies whose Cameroon to the personal income
location or head office is not in tax.
Cameroon shall be deemed to be (4) Amounts made available to
shared every fiscal year to persons shareholders by way of
not resident or not having their remuneration for loans, services or
registered office in Cameroon. duties and duly deductible for the
Section 37.- The following shall not assessment of the company tax.
be deemed to be distributed income (5) Sums granted to shareholders
and shall be exempt from tax in the by open-end investment companies
category of income from movable for the repurchase of their shares.
assets:
Section 38.- In the case of company
(1) Distributions in the nature of
mergers, the gratuitous allotment to
refund to partners or shareholders of
members of the company taken over
contributions or issue premiums,
of shares or capital stock in the
provided that such distribution takes
company taking over or in the new
place only when all profits and
company shall not be deemed to be
reserves other than the statutory
taxable allotments for the purposes
reserve have previously been
of Section 36 (2) (b) of this Code
distributed.
where the company taking over or
For the purposes of this provision the new company has its registered
the following shall not be deemed to office in Cameroon.
be contributions:
Section 39.- Where a joint-stock
a) Reserves incorporated in the company or a limited liability
capital ; company owns either the registered
b) Amounts incorporated in the shares of a joint-stock company or
capital or reserves (merger shares in a limited liability
bonuses) in the case of a company, the personal income tax
company merger.
shall be assessed on all the - interest, back payments and other
dividends and other distributed proceeds from debentures,
proceeds. However, where the sums government stocks, and other
distributed for a financial year negotiable loan stock issued by
correspond to the proceeds from the councils and public
said shares received during that establishments in Cameroon,
same financial year, the tax borne by associations of every kind and
these proceeds shall be deductible any companies, firms or
from the amount of the tax owed by enterprises of a financial,
the above company. industrial, commercial or civil
The benefit of the foregoing character of Cameroonian
provisions shall be granted on nationality;
condition that: - prize bonds and redemption
(1) the stocks or shares owned by premiums paid to holders of
the parent company represent at bonds issued in Cameroon.
least 25% of the capital of the They shall be liable to both personal
subsidiary company; income tax and, where necessary,
(2) the parent companies and their company tax.
subsidiaries have their registered C -Income from financial assets,
office in Cameroon or another deposits and securities
CEMAC Member company;
Section 41.- Interest, back payments
(3) the sum total of taxation borne and all other proceeds from the
by the subsidiary company shall be following shall be deemed to be
equal to that which it would support income from securities where they
in the State of parent company; are not included in the earnings from
(4) the stocks or shares allotted on an industrial, commercial, non-
issue have always been registered in commercial, handicraft, agricultural
the name of the holding company, or mining activity:
and, where the shares concerned (1) financial assets in the form
were not allotted on issue, that this of mortgage debts, preferential debts
company undertakes to keep them in or unsecured debts, other than those
registered form for two consecutive evidenced by bonds, government
years at least. stock or negotiable loans under
(5) Any breach of this commitment Section 40 above;
shall be penalized by the taxation of (2) Sight or fixed term deposits
income unduly applied for with any depository and for any
inadequate returns. purpose whatsoever;
B -Income from bonds (3) Cash garantes;
Section 40.- The following shall be (4) Current accounts.
considered as income from bonds
for the purpose of the present
provisions:

D - Profits from transfer of stocks, where such amounts do not
bonds and other capital exceed 500,000 (five hundred
shares thousand) CFA francs.
III –ASCERTAINMENT OF
Section 42.- The following shall be
TAXABLE BASIS
taxable as income from movable
capital, net overall capital gains Section 44.- Taxable income shall
realized in Cameroon or abroad be assessed in respect of:
during the transfer, even the indirect (1) Proceeds of stocks, capital
transfer of shares and related income, by the
stocks, shares and bonds of gross amount of allotted dividends;
enterprises governed by (2) Bonds, government securities
Cameroonian law including notably and loans by interest or income
any transfer made in Cameroon or shared out in the financial year;
abroad between two foreign
companies under the same (3) Repayment premiums, by the
consolidation scope when one of the difference between the amount
entities of this scope, completely or reimbursed and the loan issue rate;
partially, holds the share capital of (4) Income from loans, deposits
an enterprise governed by and sureties, by the gross interest,
Cameroonian law, including arrears and any other proceeds of
entitlement relating to natural the securities referred to in Section
resources. 41 of this Code;
The tax must be paid prior to the (5) Transfer of shares, bonds and
registration formality using a form other stocks by the net overall
provided by the taxation department. capital gains arising from and losses
recorded during the financial year
II - EXEMPTIONS
on each type of security held by the
Section 43. - The following shall be taxpayer.
exempt from personal income tax: (6) Income from indirect transfers
- interest accruing on negotiable referred to in Section 42 above,
securities in respect of loans through the capital gain obtained
issued by the State and regional from the transfer price quota
and local authorities; corresponding to the shares of the
- interest accruing on savings foreign entity in the Cameroonian
accounts containing deposits of company’s capital.
not more than CFAF 50 (fifty) Recorded gains or losses for each
million francs; transfer operation done during the
- interest on savings accounts for financial year shall be assessed by
housing purposes; the differential between the transfer
price for the securities concerned
- interest on cash vouchers; and their purchase price or their
- net overall capital gains referred appropriation value, in case of
to in Section 42 of this Code, acquisition of such securities during
the incorporation of a company or (1) Income from the renting out of
when increasing the company’s built-on or non-built-on property
capital. situated in Cameroon;
In the event of net overall losses (2) Capital gains realized from
recorder in a financial year, such built-on or non-build-on property
losses shall be offset by any net acquired against payment or free of
overall profits recorded in the next charge;
four financial years. (3) Interest earned by shareholders
IV - UNDISCLOSED INCOME of a realty partnership that did not
opt for company tax.
Section 45.- Companies and other
corporate bodies liable to company II - EXEMPTIONS
tax shall be subject to the Personal
Income Tax levied on the global Section 47. - Income from real
amounts which such companies or estate owned by the State or local
corporate bodies have paid out and regional authorities shall be
directly or through a third party to exempted from personal income tax.
persons of undisclosed identity
during the period considered for the III – ASCERTAINMENT OF
establishment of the Company Tax. TAXABLE BASIS
The highest rate of Personal Income Section 48.- (1) The net taxable
Tax shall be levied on such income. income from property shall be equal
Such levies shall be accompanied by to the difference between the
a 100% non-negotiable penalty. amount of gross income earned and
the total amount of charges attached
The application of the personal
to the property that are deductible.
income tax to the said companies or
corporate bodies shall not bear (2) The charges attached to
assessment of the amounts specified property that are deductible in
above in the name of the assessing the net income are fixed at
beneficiaries where they can be 30% of the gross income, unless
identified by the authorities. where real expenses are justified.
(3) The taxable capital gains
SUBDIVISION III: provided for in Section 46 (2) above
INCOME FROM PROPERTY shall be calculated using the
I - TAXABLE INCOME difference between the price
declared by the parties and the value
Section 46.- The following shall be of the property at the last transfer.
included in the category of income The value of the property at the last
from property where they are not transfer shall, where applicable,
included in the profits of an include building and/or
industrial, commercial or handicraft transformation costs duly justified.
concern, agricultural undertaking or
a noncommercial profession:

In fixing the basis of assessment of commercial profits for the purpose
the capital gains, the following shall of the personal income tax. The
be considered as deductible charges: same shall equally apply to profits
- real cost relating to the last made by:
transfer, where such was done - holders of mining and quarry
against payment; concessions;
- real cost relating to the last - lessees and sub-lessees of mining
transfer, excluding registration concessions;
duties, where such transfer was - holders of mining and quarry
done free of charge. permits;
(4) Where the last transfer was - oil and gas prospectors.
made through direct registration, the
value considered as basis for the - non-salaried insurance brokers or
assessment of capital gains shall be sales representatives.
that stated in the deed by the parties. Section 51. - Profits made by the
In fixing the basis of assessment of following natural persons shall also
the capital gains, the following shall be deemed to be industrial and
be considered as deductible charges: commercial profits:
- either a lump sum abatement of - persons acting as intermediaries in
30% for persons not subject to the purchase and sale of real estate
accounting; or business property, or who
habitually buy and resell the same
- real costs relating to the last property in their own name;
transfer, excluding registration
fees, for persons subject to - persons who parcel out and sell
accounting. land they own after site
development;
Section 49.- On the assumption that
the determination of the assessable - persons who let out an industrial or
basis as defined in Section 48 above business establishment fitted with
results in a deficit, such deficit shall the furniture and equipment
be borne by the land revenue of the required for its practical use
next four financial years. whether or not such letting out
includes all or part of the
SUBDIVISION IV: intangible assets of the same
HANDICRAFT, INDUSTRIAL business or industry;
AND COMMERCIAL PROFITS - persons who let or sub-let all or
part of furnished property in their
I - TAXABLE INCOME
ownership;
Section 50.- Profits made by natural - Persons whose principal or
persons operating in Cameroon and ancillary activity is the operation
derived from the exercise of an of games of chance and games of
activity in commerce, industry, entertainment.
handicrafts, mining or forestry shall
be deemed to be industrial and
II – ASCERTAINMENT OF smallholders, or by the actual
TAXABLE BASIS owners of agricultural undertakings
shall be deemed to be profits from
Section 52 (new).- (1) The taxable
agriculture for the assessment of
profit of taxpayers liable to the
personal income tax.
simplified system referred to in
section 93 (C) below and whose
II ASCERTAINMENT
turnover is no less than 10 million
OF TAXABLE BASIS
and below 30 million shall be
calculated on the basis of the Section 54.- Repealed
operating results posted on the Section 55.- (1) The profit of an
taxpayers accounts kept according to agricultural undertaking liable to the
the minimum cash flow system. simplified taxation system shall
Where the taxpayer’s turnover is mean the surplus receipts from
above 30 million and below 50 farming, livestock and other
million, the taxable profit shall be proceeds less operating costs
the gross surplus of revenue over the incurred during the financial year.
expenses required for operation (2) Furthermore, such assessment
calculated according to the shall take into account production
simplified system. stores at the close of the year as well
In the absence of declaration or as the depreciation of fixed assets
accounts, the tax assessment shall be pursuant to Section 7 (d) of this
done by the tax administration Code.
through the application of the (3) The rules of assessment for
taxable rate, fixed by decree on the capital gains prescribed in sections 8
reconstituted turnover. to 10 of this Code shall also apply.
(2) The taxable profit of taxpayers (4) The rules of assessment for
liable to the simplified taxation capital gains prescribed in sections 8
system shall be the gross surplus of to 10 of this Code shall also apply.
revenue over the expenses required
for operations. SUBDIVISION VI:
(3) Business expenses deductible NON-COMMERCIAL PROFITS
for the assessment of the net income
I - TAXABLE INCOME
of non-salaried insurance brokers or
sales representatives shall be fixed Section 56.- (1) Earnings from
at 30% of the gross income, except liberal professions, public offices
where actual costs are substantiated. and trusts held by persons without
commercial status, from non-
SUBDIVISION V: salaried income of sportsmen and
PROFITS FROM AGRICULTURE artists, and from all operations,
I - TAXABLE INCOME gainful activities and sources of gain
unconnected with any other category
Section 53.- Income earned by of profit or income shall be deemed
farmers, share-croppers,

to be non-commercial earnings or from trusts and public offices, on the
earnings considered as such. basis of the sum total of their net
(2) Profits shall notably comprise: earnings, calculated as salaries and
allowances paid which shall be
a) income from stock-exchange placed in the category of salaries
operations performed by and wages.
individuals;
II – ASCERTAINMENT
b) royalties received by authors
OF TAXABLE BASIS
or composers or by their heirs
or legatees; Section 57.- Except for liberal
c) sums paid to inventors either professions, profits of taxpayers
for the right to use their liable to the simplified taxation
patents or for the transfer of system shall be made up of the
concession of trademarks or surplus of total receipts less
manufacturing formulae; expenses occasioned by professional
practice. However, as regards
d) The remunerations granted to payments representing studies,
board members of public consultancy or assistance fees made
institutions, public and semi- to persons domiciled abroad,
public corporations in any deductible expenses shall fall within
capacity; the limit of 15% of turnover.
e) The allocations of any nature Subject to the provisions of section 8
such as allowances, gratuities, of this Code, taxable earnings shall
compensations and daily take into account all gains and losses
subsistence allowances due either to the realization of assets
granted, in addition to used in professional practice, or to
salaries, by public and semi- transfers of trusts and offices, as
public entities, excluding well as any compensation received
statutory compensations for discontinuance of business or
falling under the category of assignment of clientele.
wages and salaries, and
reimbursement of costs, the Section 58.-Repealed
list of which shall be Section 59.- As concerns literary,
established by decision of the scientific and artistic productions,
Minister in charge of finance; income from which is not collected
f) The amounts, allowances, annually, the taxable profit may, at
allocations or remunerations the taxpayer’s request, be
of any nature paid to sports determined by deducting the average
men and artists irrespective of expenditure for the year of
their tax domicile. assessment and the two previous
(3) Registrars holding a public years from the average receipts for
office shall be liable to the tax on these same years.
non-commercial earnings, pursuant Taxpayers who adopt this method of
to the rules applicable to earnings assessment for any given year may

not go back on their option for the taxable income and multiplying the
following years and are additional tax thus obtained by four.
compulsorily assessed on the basis
of actual earnings for income The employer shall be bound to
accruing from their literary, transmit to the taxation centre of his
scientific or artistic productions. place of assessment, for tax returns
purposes, all the elements that
SUBDIVISION VII: served as basis for calculating the
PROVISIONS COMMON TO special income tax. These elements
HANDICRAFT, INDUSTRIAL, must be attached to the returns filed
COMMERCIAL, by the employer for the month of
AGRICULTURAL AND NON- payment of the special income.
COMMERCIAL PROFITS
The above provision shall apply
I - ASSESSMENT SYSTEMS only to the special or deferred
A- GENERAL PRINCIPLE income taxed according to the
graduated schedule provided for in
Section 60.- Repealed Section 69 of this code.
Section 61.- Repealed SUBDIVISION VIII:
Section 62.- Repealed ASSESSMENT BASED ON
OUTWARD SIGNS OF WEALTH
Section 64.- Repealed Section 66.- The Personal Income
Tax based on outward signs of
II - CALCULATION OF
wealth shall be payable
PROFITS OF TAXPAYERS
automatically by any taxpayer
ASSESSED UNDER THE
whose personal conspicuous or
ACTUAL EARNINGS
acknowledged expenditure exceeds
SYSTEM
his declared income, and by any
taxpayer who, under the same
Section 65.- Repealed conditions, did not file any return.
Section 65 a: Where, in the course The total taxable income shall be
of a financial year, a taxpayer determined by applying the scale
realized an income which, by its below to some components of his
nature, may not be made available to lifestyle. In case of disagreement,
him annually and where the amount the onus of proof shall lie with the
of such special income exceeds the Administration.
average net incomes on the basis of
which the taxpayer was liable to the The actual amount of the other
Personal Income Tax for the maintenance expenditure not
previous three years, the tax payable included in this scale shall be taken
by the person concerned shall be into account. The difference
calculated by adding one quarter of between the evaluation of the
the net special income to his net components of a taxpayer’s lifestyle
and his personal income tax return

shall be established when the fixed The elements used to determine the
amount resulting from the basis of assessment of a taxpayer
application of the provisions of the shall include those of his or her
foregoing subsections exceeds by no spouse or his or her direct
less than 40% of the net overall ascendants or descendants where the
income return made during any of latter do not declare their income.
the last two fiscal years.
However, where the determined
For purposes of application of the income arises in whole or in part
foregoing provisions, the actual from the fact that the taxpayer has
rental value shall be determined income expressly exempted from
from duly registered written leases, personal income tax by virtue of a
or by comparing the premises for special provision, such taxpayer
which rents have been regularly may, provided he shows proof
recorded or generally known. thereof, be granted a deduction of
Where the taxpayer has at least four the said exempted income.
typical lifestyle components, the
fixed income corresponding to such
components shall be increased by
25%. Where the gross income is
assessed through water, electricity
and telephone bills, the taxpayer is
authorized to indicate his deductible
expenses.

SCALE FOR DETERMINING FIXED INCOME ACCORDING
TO COMPONENTS OF LIFESTYLE
CORRESPONDING
COMPONENTS OF LIFE STYLE
FIXED INCOME
1. Rental value of principal residence, Twice the actual rental value
excluding official or company
accommodation, less the value of professional
premises.
2. Rental value of secondary residences within and Twice the actual value
out of Cameroon.
3. Domestic servants and other employees, for 300,000 CFAF

each person less than 60 years old.
4. Motor vehicles for the transportation of persons,

according to horsepower :
a) Vehicles of no more than 6 hp 180,000 CFAF

b) Vehicles of 7 to 10 hp 360,000 CFAF
c) Vehicles of 11 to 15 hp 540,000 CFAF
d) Vehicles of more than 15 hp 720,000 CFAF
In all the above cases A 1/3 abatement for vehicles of
5 to 10 years old and 2/3
abatement for those more than
10 years.
5. Yachts or pleasure boats of a capacity of not 1, 000,000 CFAF
less than 3 gross tons : for each gross ton.
6. Pleasure and touristic trips abroad Five times the transport fare per
trip
7. Swimming pool 500,000 CFAF
8. Private aircraft per hp of the aircraft 500,000 CFAF
9. Water, electricity and telephone bills 5 % of gross income

SUBDIVISION IX: - more
than 5, 000,000 CFAF
ACTS CONSTITUTING ……………………………... 35%
LIABILITY AND LIABILITY (2) For taxpayers earning industrial
FOR PAYMENT and commercial profits, non-
Section 67.- Every taxpayer shall be commercial profits referred to in
liable to personal income tax on the section 56 (2) a, b, c, agricultural
basis of his personal acquired benefits and real estate income, the
income. Acquired income shall be tax shall be calculated by applying
understood as accrued earnings the rate provided for in Section 17
constituting an entitlement pending of this Code.
the actual earning of such income. The tax thus calculated shall not be
less than 2% of the current year’s
Section 68.- (1) Personal income tax turnover, increased by 10 % as levy
as regards salaries, wages, pensions, for additional council tax.
life annuities, income from movable
capital and non-trading profits for The above minimum tax shall be
taxpayers assessed under the increased to 5% for taxpayers
simplified taxation system, as well subject to the simplified tax system.
as from property, shall fall due upon Section 70.- (1) In the specific case
payment. of income on stocks and shares, a
(2) Taxpayers assessed under the 15% flat rate shall be applicable to
actual earnings taxation system shall taxable income.
be liable to personal income tax 2) However, this rate shall be fixed
accruing from industrial and at 10 % for the non-commercial
commercial profits, agricultural income and profits referred to in
profits and non-trade related profits. Section 56 (2) d, e and f.
Such deductions shall be made from
the actual earnings. Section 71.- The calculated tax and
the minimum, payment rates laid
DIVISION III: down in Sections 69 and 70 above
TAX CALCULATION shall be increased by 10%
representing additional council
Section 69.- (1) Subject to taxes.
international conventions, personal
income tax applied to salaries shall Section 72.- The tax per vehicle
be calculated by applying the payable by road transport operators
following scale on net wages, assessed under the simplified system
salaries, pensions and annuities: shall be equal to one quarter of the
highest taxable amount provided for
- from 0 to 2, 000,000 CFAF 10% Category C discharge tax times the
- from 2, 000,001 to 3, 000,000 number of seats.
CFAF 15%
The tax thus calculated shall imply
- from 3, 000,001 to 5, 000,000 exemption from personal income tax
CFAF………………………. 25% and value added tax.

However, such road transport tax return showing its turnover by
operators shall be liable to the establishment.
business license tax.
The annual summary tax return shall
lead to adjustments, where
DIVISION IV:
applicable.
ACCOUNTING OBLIGATIONS
Section 74a: (1) Non-professional
Section 73 (new).- (1) Taxpayers
taxpayers who receive income from
are liable to the simplified taxation
salaries, wages, pensions, life
system and shall prepare their
annuities, and/or capital and
accounts in accordance with the
property income, and generally
minimum cash flow requirements
speaking from any passive income,
set out in the OHADA Uniform Act
shall file an annual summary income
relating to Accounting law and
tax return no later than 30 June of
Financial information.
each year with the tax office of their
(2) Taxpayers assessed under the place of residence.
actual earnings regime shall prepare
their accounts with the standard (2) The annual summary income tax
accounting methods set out in the return can be directly filed online
OHADA law and keeping the using a form provided by the
provisions of section 19 of this administration. It is listed by income
Code. category:
- amount of income earned during
DIVISION V: the past financial year;
OBLIGATION TO FILE
RETURNS - deductions at source already
made or advance payments
Section 74.- All professional made;
taxpayer liable to Personal Income
Tax shall file annual returns of their - balance to be paid, if any.
income during the past year no later (3) Any annual summary income tax
than 15 March of each year. return showing a balance of personal
Individual holdings falling under income tax to be paid must be
the specialized management units accompanied by means of payment.
shall file their returns to these The said payments shall be made in
entities. accordance with the procedures
Where an individual farm does not defined in Section M 7 of the
belong to a specialized management Manual of Tax Procedures, i.e.
unit but has several establishments electronically by mobile phone, by
spread over the territory of several bank transfer, by electronic payment
taxation centres, it shall, in addition or in cash at bank counters.
to its monthly returns to each of (4) After validation by the
these centres, compulsorily file to competent services, the annual
the tax office where its main summary tax returns which show
establishment is found a summary that an excess amount has been
collected shall give rise to a refund The same obligations shall be
or deduction from future taxes at the incumbent upon local authorities for
request of the taxpayer. the dividends and interests from
their own shares and stocks or bonds
Section 75.- For couples married
paid to individuals or companies
under the joint property regime, any
other than those charged with
real estate earnings may be declared
servicing their coupons.
by either spouse.
The natural or legal persons subject
Section 76.- The return referred to to the provisions of this Section and
in Section 74 above shall indicate, who fail to comply with it or who
where necessary, the mode of knowingly misrepresent the facts in
payment. the statements submitted to the tax
Section 77.- With respect to real authority shall be liable to the
estate income, where the return penalties provided for in the Manual
shows a tax credit, such credit may of Tax procedures.
entail clearing compensation. Section 79.- Any person, company
Section 78.- As concerns income or association habitually holding in
from securities, any natural or legal trust securities shall be bound to
person that claims to pay interest, send to the Director General of
dividends or other income from Taxation or the head of the
stocks and shares or whose claims competent Taxation Centre notices
include accessory transactions of of opening and closure of any
such nature may not for this reason, deposit account for securities, bonds
make any payment nor open any or cash, current account and other.
account without requesting from the Persons who contravene the
claimant proof of his identity, provisions of this section shall be
indication of his actual domicile and liable to the penalties provided for in
his Single Identification Number. Section M104 of the Manual of Tax
Furthermore, he shall be bound to Procedures.
send to the Director General of
DIVISION VI:
Taxation or to the head of the
PAYMENT OF TAXES
competent Taxation Centre during
the month following that of the Section 80.- Personal income tax
distribution, a statement of the sum shall be payable at the end of the
paid by him in any form. Such financial year under the conditions
statement shall indicate, for each provided for in Section 74 above.
claimant, their full name, actual However, it shall be paid by
domicile and net amounts or the installments or deductions at source
value of the benefit in kind received made during the financial year under
by him in any form. Such statement conditions laid down in Sections 81
shall indicate, for each claimant, et seq.
their full name, actual domicile and
net amounts or the value of the
benefit in kind received by him.
SUBDIVISION I: securities calculated in accordance
SALARIES, WAGES, PENSIONS with Section 69 of this Code shall be
AND LIFE ANNUITY deducted at source by the person
paying the proceeds mentioned in
Section 81.- Tax payable by wage-
Sections 35 et seq of this Code.
earners in the public and private
sectors shall be determined under It is paid to the tax collection office
the conditions laid down in Sections of the place of location of the head
30 et seq of this Code and deducted office of the person who filed the
at source by the employer at the return 15 days after the beginning of
time of each payment of taxable payments for such products.
sums and clearly indicated on the Whatever the case and pursuant to
wage-earner’s pay slip. Section 146 of the OHADA uniform
However, employers shall be Act relating to commercial
exempted from making the above enterprises and EIG, dividends paid
deduction from the wages of out by the General Assembly shall
employees earnings less than CFA be deemed as distributed to the
62,000 francs a month. beneficiaries after a lapse of 9 (nine)
months following the close of the
Section 82.- Personal Income Tax
financial year, unless an extension is
deducted at source in the manner
granted by the president of the court
stipulated in Section 81 above shall
having jurisdiction.
be paid no later than the 15th of the
following month at the Tax Office (2) Income distribution and other
of the employer's tax centre. income referred to above, except for
dividends earned by investment
Section 83.- Each payment shall be
companies, shall remain subject to
accompanied by a payment form
personal income tax deduction at
detached from the Information
source for companies exempted
Document on Employed Personnel
from company tax on capital gains
(DIPE) provided by the tax
from securities.
authority.
Section 86.- Personal income tax
Section 84.- Employers under a
from capital gains from foreign
specialized management unit and
securities earned by natural persons
operating several establishments
or corporate bodies domiciled,
shall be authorized to make
resident and based in Cameroon
payments of taxes deducted from the
shall be deducted at source by the
salaries of all their employees
person paying such tax in
exclusively to the account of the
Cameroon.
collector of Taxes of the place of
their registered office. Where such payments are made
abroad, the beneficiary must
SUBDIVISION II: indicate such information on the
INCOME FROM SECURITIES yearly return provided for in Section
74 of this Code and spontaneously
Section 85.- (1) Personal income tax pay the corresponding tax.
levied on capital gains from
SUBDIVISION III: the same time as the registration
REAL ESTATE INCOME fees.
Section 87.- A 15% deduction at However, the buyer may also pay
source shall be levied on gross real the capital gains tax on behalf of the
estate income calculated in seller.
compliance with the provisions of
section 48 of this Code. SUBDIVISION IV:
HANDICRAFT, INDUSTRIAL,
The deduction at source shall be COMMERCIAL,
made exclusively by government AGRICULTURAL AND NON
services and public establishments, COMMERCIAL PROFITS
corporate bodies and sole-proprietor
business assessed under the actual Section 91.- The Taxpayer shall
earnings system and simplified spontaneously pay the personal
system. income tax at the taxation Centre
with jurisdiction, using special
Rents paid to enterprises assessed on
forms provided by the tax authority,
the basis of actual earnings and
as follows:
depending solely on the specialized
management units shall be exempt (1) Simplified tax system
from the deduction. A 5% deduction of the turnover of
Section 88.- The deduction shall be each month shall be paid no later
made by the person paying the rents than the 15th of the following month.
who shall be responsible for This deduction shall also be
payment of the said amount to the increased by 10 % for additional
Taxation Centre of the place of council tax.
location of the building, using an (2) Actual earnings taxation
official counterfoil book, not later system
than the 15th of the month following An initial payment of 2% of the
the actual payment of the rents. turnover for the month shall be due
Section 89.- Taxpayers earning not later than the 15th of the
income from real estate and not following month, on the basis of a
liable to the deduction at source return made on a form provided by
mentioned in Section 87 above shall the tax authority which shall
be bound to make a down payment acknowledge receipt thereof.
based on their personal income tax However, for enterprises engaged in
return fixed at 5% of actual rents regulated profit margin activities,
earned within 15 days following the the turnover used as basis for
end of each quarter of the financial calculating company tax installment
year. shall be determined as provided for
in Section 21 above.
Section 90.- The capital gains
referred to in section 46 (2) shall be The down payment mentioned in
subject to a 5% flat rate deducted by subsections 1 and 2 above shall be
the notary for the vendor and paid at increased by 10% to include
additional council taxes.
The down payments made during procurement of amount less than F
the financial year shall be deducted CFA five million.
from the annual tax payable. The Section 92 (a).- A 5% installment
balance shall be paid spontaneously shall be deducted at source by the
in a single payment no later than the State, regional and local authorities,
15 March using the return form administrative public
mentioned in Section 74 above. establishments, public or semi-
The sums paid in excess shall be public companies and private
deducted from future installments. enterprises on the fees, commissions
Where the business closes down and emoluments paid to members of
such payment shall be refunded. liberal professions, irrespective of
their legal form or tax system.
The provisions of Section 21 of this
Code relating to advance payment For the application of the deduction
on the purchase of goods shall also provided for above, the list of liberal
apply to personal income tax. professions shall be fixed by
However, the above mentioned regulation.
payment is raised to 3% for The deduction referred to above
purchases made by taxpayers who shall also be applied to
are not assessed under the actual remunerations for occasional or
earnings system and 5% for non-occasional services granted to
purchases made by taxpayers who natu-ral and legal person’s resident
are not assessed under the actual in Cameroon and subject to the
earnings system. simplified tax system or the
Section 92.- The installments discharge tax.
referred to in Article 91 shall be Section 92 (b) (new).- The tax due
deducted at source by public pursuant to the provisions of Section
accountants and persons of 56 (2) d, e, f shall be deducted at
equivalent status during the source by the entity that makes the
settlement of bills paid from the payment.
budget of the State, regional and The amount deducted shall be paid
local authorities, public not later than the 15th of the
administrative establishments, following month to the taxation
public or semi-public corporations office with jurisdiction.
as well as private sector enterprises,
the lists of which shall be Section 93.- Tax owed by road
established by regulation. transport operators shall be paid
within 15 days following the end of
Notwithstanding the provisions of
each quarter using a card bearing the
Section 91 above, the rate of
full name and address of the
deduction as instalment on personal
taxpayer.
income tax shall be fixed at 5%
increased by 10% as additional Section 93(a) .- (1) Tax owed by
council taxes, regardless of the non-salaried workers, sales agents or
service provider's tax regime for representatives, including those of
invoices relating to public the insurance sector shall be
deducted at source at flat rate of with annual turnover equal to or
10% on the amount of the above 10 (ten) million and below 50
remunerations granted them after (fifty) million, save for passenger
deduction of the business expenses transporters and games of chance
provided for in section 34 of this and entertainment enterprises
code. referred to in Section 93 (g) and 93
(2) Notwithstanding the (h) of this Code.
provisions of section 93 (a) (1) (3) Sole proprietorships and legal
above, tax owed by beneficiaries of persons with an annual turnover,
remunerations as part of direct exclusive of tax of 50 million francs
network sales shall be deducted at and above shall be liable to the
source at a flat rate of 10% of the actual earnings taxation system.
amount at such remunerations.
(4) To determine the tax regime for
The calculated tax shall be increased the individual holding referred to
by 10% representing additional above, all incomes earned from its
council tax. various establishments shall be taken
into account.
CHAPTER III:
GENERAL AND COMMON Section 93 (d).- Enterprises with
PROVISIONS ON COMPANY turnover below the ceilings referred
AND PERSONAL INCOME TAX to in section 93 (C) above shall
remain in their initial systems for a
DIVISION I: period of two years.
ASSESSMENT REGIMES
Section 93 (e).- In any case, the
profits of the companies referred to
Section 93 (b).- Natural or legal
in section 26 shall be assessed under
persons shall be assessed according
conditions provided for in the case
to the following systems,
of sole proprietorships and legal
determined on the basis of the
persons, according to the actual
turnover realized:
earnings taxation system as provided
- Flat rate taxation system ; for in sections 93 (b) 93 (c), except
- Simplified taxation system ; real estate non-trading companies
that are assessed under income from
- Actual earnings taxation system.
property where they do not opt for
Section 93 (c).- (1) Sole company tax.
proprietorships with an annual
Associates or partners of these
turnover of below 10 million, except
companies shall be deemed to have
for logging companies, professional
received their share of profits by the
officers and liberal professions, shall
close of the company’s accounting
be liable to the flat rate taxation
year.
system.
(2)The following shall fall under the Section 93 (f).- The following
simplified system, sole taxation systems shall be applicable
proprietorships and corporate bodies

to inter-urban passenger video games having more than 15
transporters: machines and operators of slot
(1) Notwithstanding the provisions machines having more than 10
of sections 93 (b) and 93 (c), natural machines.
and legal persons engaging in Section 93 (h).- The taxable profits
interurban passenger transportation of taxpayers assessed on the basis of
using minibuses and buses with less actual earnings and legal persons
than 50 seats and operating no more falling under the simplified taxation
than 5 vehicles shall be assessed system shall be determined as that
under the simplified taxation for company tax.
system.
(2) Natural and legal persons TRANSFER OR CESSATION
engaging in the following activities OF ACTIVITY OR DEATH
shall be liable to the actual earnings Section 94.- All taxes due shall be
taxation system: immediately paid in the event of
- Inter-urban and road passenger transfer or cessation of activity or
transportation using minibuses death.
and buses with less than 50 seats Section 95.- Within thirty days
and operating more than 5 following the transfer or cessation of
vehicles; activity, the taxpayer shall file a
- Inter-urban road passenger return of taxable profits up to the
transportation using buses with at date of transfer or cessation,
least 50 seats, irrespective of the specifying the effective date thereof
number of vehicles. and the full name, business name
Section 93 (g).- Specific taxation and address of the transferee.
system for enterprises engaging in In the event of death, the rightful
games of chance and games of claimants shall file a return within
entertainment. six months with effect from the date
(1) The following natural and legal of decease.
persons shall fall under the Section 96.- Except for the special
simplified taxation system: time-limits specified in Section 95
operators of baby foot having above, all the provisions relating to
between 10 and 25 machines, the obligations of the taxpayer,
operators of pinball and video assessment procedure and penalties
games having between 5 and 15 shall apply in the event of
machines and operators of slot discontinuance, transfer or death.
machines having between 3 and 10 In any case the declaration must be
machines. accompanied by the payment of the
(2) The following natural and legal corresponding duties.
persons shall fall under the actual Section 97.- In the event of death,
earnings taxation system: operators the total amount of taxes levied
of baby-foot having more than 25 pursuant to Section 94 above shall
machines, operators of pinball and
not exceed three quarters of the net The passport or exit visa shall be
assets of the estate prior to payment granted only on production of a
of transfer duty on death. certificate issued by the competent
The taxes thus established and all taxation Centre of the taxpayers
other taxes owed by the heirs of the place of residence.
deceased shall be a charge on the Any passport or exit visa issued in
assets of the estate. They shall not breach of this provision shall entail
be deductible from the heirs for the the joint and several liability of the
purpose of assessing the personal person concerned and of the
income tax to which they are liable. taxpayer for the payment of the
Section 98.- The continuation by the taxes whose collection is deferred or
direct heirs or the spouse of a impaired, without prejudice to
deceased taxpayer of the business disciplinary action for dereliction for
formerly undertaken by him shall duty.
not be deemed to give rise to capital However, the exit visa referred to
gain, provided that the new manager above shall not be required of wage
(s) maintain all the asset items earners of Cameroonian nationality
shown in the last balance sheet travelling abroad on a temporary
drawn up the deceased. basis.
The establishment of a partnership
by the heirs or spouse of the DIVISION III:
deceases shall not bar the PLACE OF ASSESSMENT
application of the above provision. Section 100.- Failing a return duly
The same shall apply to the made by the taxpayer, any tax may
establishment of a limited liability be assessed at any place deemed
company, provided that the articles appropriate by the authority.
of association shall specify the non- In the event of any change in the
transferability of shares to third place of residence or principal
parties who do not belong to the establishment, the assessments still
estate. outstanding under the company tax
personal income tax, either for the
DIVISION II: year in which the change occurred
DEPART URE FROM or for the previous years not barred
CAMEROON by limitation may be validly
Section 99.- No person may leave established at the new location.
Cameroonian territory without first
making a return on income earned DIVISION IV:
up to the departure date. OBLIGATIONS OF BUSINESS
OWNERS
Such return shall be made no later
than 30 (thirty) days before the Section 101.- Before 15 March each
application for a passport or exit year or one month before departure
visa shall, in principle, entail from Cameroon of this salaried
immediate assessment. workers, every business owner shall,

using provided by the tax authority, Procedures, failure to make a return
make an individual return for each on the sums specified in Section 101
worker on the following sums paid above shall entail forfeiture of the
during the past financial year: right to include them as expenses in
a) emoluments and supplementary the determination of the profit or
benefits of all kings paid to each loss of the enterprise.
member of their paid staff; Section 104.- All the provisions
b) any in excess of 250,000 (two defined above concerning the
hundred and fifty thousand) company and the personal income
francs paid to any other person tax are applicable on enterprises
as commission, brokerage, having their head offices abroad but
rebate, fees, charges, copyright on activities located in Cameroon.
or inventor’s royalties or any
Section 104 bis.-(1) Personal
other remuneration, whether
income tax owed by partners of
casual or not;
partnership companies and,
c) the list of purchases per supplier generally, by partners of fiscally
showing their identification transparent corporate bodies, with
number and the amount of the exception of partnership
purchases for the financial year. companies which have opted for
Section 102.- Such returns shall company tax, shall be withheld at
specify: source and paid by the company that
realized the said income pursuant to
- the full name, business name and the personal income tax scale
address of the payer; provided for in Section 69 of this
- the full name, business name, code.
single identification number and
address of the payee; (2) For purposes of application of
- the amount paid, broken down by this provision, liability shall be
nature as indicated on the forms determined according to the
provided by the tax authority; categories of income realized, as
mentioned in sections 80 et seq of
- the period covered by the
this code.
payments.
Section 104 (b).- The managers of
Section 103.- Any infringement of
foreign trusts domiciled in
the provisions of Sections 101 and
Cameroon shall also provide all
102 above shall give rise to a fine of
information on the identity of the
5,000 francs for each omission or
persons linked to the said trusts as
inaccuracy and for each payee and
well as the shares of the said trusts
each month of lateness. Such fine
within the deadline provided for in
shall be recoverable in the same way
Section 101 above.
as the taxes specified in the chapter
above.
Furthermore, after serving a notice
to make returns in accordance with
the provisions of the Manual of Tax
(a) A reduced corporate tax rate of
DIVISION V:
25%;
TAX INCENTIVES
(b) A reduced rate of 1.5% on down
A - MEASURES RELATING TO payment and minimum company tax
YOUTH EMPLOYMENT collection.
PROMOTION
Section 109.- Companies that issue
Section 105 (new).- Firms falling stocks on the Central African Stock
under the actual earnings tax system Exchange shall be entitled to a
which recruit Cameroonian reduced company tax rate of 25%.
graduates below 35 years for first-
time jobs or pre-employed Section 109 a .- Companies known
internship on open-term contract to be involved in public issues in
basis shall be exempted from taxes accordance with the provisions of
and contributions on the salary paid the OHADA Uniform Act relating
to such young people, excluding to Commercial Companies and
social security contributions. Economic Interest Groups, and
which list all or part of their equity
Such exemption shall only be
interest or debt obligations on the
granted to firms falling under the
Central African Stock Exchange,
actual earnings tax system or
shall be entitled to a reduced
members of an Approved
company tax rate of 25%, with
Management Centre.
effect from the date of listing on the
This measure shall apply for a stock market.
period of 3 (three) years from the
date of signature of the employment Section 110.- The striking off of
contract or admission to a pre- shares of companies referred to
employment internship. under Section 108 and 109 above
within 4 (four) years, with effect
Section 106 (new).- To benefit from from the date of listing, shall entail
the advantages provided for in forfeiture of company tax reduction
Section 105 above, firms shall and reimbursement of duties
submit to the tax authority, as tax previously exonerated, plus
return, the list of the persons penalties provided for by the tax
recruited, together with valid legislation in force.
supporting documents.
Section 111.- (1) Notwithstanding
Section 107.- Deleted the provisions of Section 70 of this
code, the tax rate on dividends and
B - STOCK EXCHANGE TAX interests on bonds with a maturity of
SYSTEM less than 5 (five) years as well as
Section 108 (new): Companies other proceeds from the stocks of
whose ordinary shares are listed on natural or legal persons listed on the
the Central African Stock Exchange stock market in Cameroon shall be
shall be entitled to the following fixed at 10%.
company tax reduction rates:

This rate shall be fixed at 5% for exempted from taxes or duties
proceeds from private or public exemption or payment of such
company bonds with a maturity of duties and taxes by the State.
five (5) or more years.
Section 114 (new).- The project
(2) Provided that the following shall owner shall be bound to budget
be exempted from company tax, tax allocations for the payment of taxes
on income from movable capital or and duties for which it is liable
any other similar tax or deduction. under public contracts, in
a) interest on government bonds; accordance with the provisions of
Article 113 above.
b) interest on bonds of regional and
local authorities;
II - TAX REGIME OF PUBLIC
c) net capital gains realized by
natural or legal persons on the CONTRACTS FUNDED WITH
stock market in Cameroon. EXTERNAL OR JOINT
RESOURCES
Pursuant to this provision, capital
gain shall be the surplus on the Section 115 (new).- (1) Taxes and
transfer price less the purchase value duties on contracts funded with
and management charges on the external or joint resources shall be
bonds transferred. charged to the budget of the
successful bidder.
Section 112.- Agreements and acts
concerning transfer of the securities (2) Financing agreements including
quoted on the stock market shall be public contracts funded with
exempted from registration duties. external or joint resources must be
concluded inclusive of taxes.
C. PUBLIC CONTRACTS TAX Section 116 (new).- (1) The tax
REGIME regime defined in section 115 new
above shall apply to all financing
I - TAX REGIME OF PUBLIC agreements entered into as from 1
CONTRACTS FUNDED WITH January 2019.
OWN RESOURCES (2) Ongoing projects shall
Section 113 (new).- (1) Public continue, where appropriate, to be
contracts shall be concluded subject to payment of the value
inclusive of all taxes. added tax on the basis of the
provisions in force at the time of
(2) They shall at the date of their conclusion of their financing
conclusion be subject to the taxes, agreement.
duties and levies provided for by the
laws in force, notably the value (3) The liability amount shall not
added tax (VAT) and registration exceed that of the official VAT rate
duties. applied to the contract amount.
(3) Contracts fully funded with Section 116 a (new).-Repealed
own resources of the State shall Section 116 b (new).- Repealed
under no circumstances be
III - TERMS AND CONDITIONS duties shall be deducted at source by
FOR COLLECTING PUBLIC the public accountant.
EXPENDITURE TAXES AND
(2) The taxes and duties payable in
DUTIES
special expenditure execution
1. Ordinary expenditure procedures shall be paid on the basis
execution procedure of expenditure memoranda. They
shall be regularized by the cashier or
Section 116 b.-(1) Each authorizing the managers of the funds after the
officer of a public expenditure shall effective execution of the
be obliged to make the budgetary expenditure. Such regularisation
commitment of the taxes and dues may give rise to the repayment of
payable at the same time as the additional taxes and duties in the
service itself, including start-up event of insufficient initial deduction
advances. tax by the public accountant.
(2) The taxes and dues (3) Taxes deducted at source as
committed in accordance with the regularization shall be declared and
provisions of Section (1) above shall remitted by the cashiers and
be collected through deduction at managers of public funds to their
source by the public accountant relevant taxation centre not later
during payment of invoices, than the 15th day of the month
including those of start-up advances, following deduction at source.
by the State, Territorial
decentralized collectivities and Section 116 d.- Public bodies or
public establishments. enterprises making payments for the
State shall also be bound to deduct
2. Special expenditure execution taxes and duties at source.
procedures
3. Obligations of fund managers
Section 116 c.- (1) The taxes and and cashiers
duties payable on expenditure
executed in accordance with the Section 116 e.- (1) Each cashier or
procedures for cash imprest, cash manager of funds shall be required
advances, release of funds, works to report to the taxation centre
under government supervision, responsible for managing the tax
direct interventions, works executed records of public administrations
through State mission agencies and and public bodies within 15 days
special appropriation accounts shall from the date of their appointment.
be collected through deduction at (2) Cashiers and managers of funds
source during the provision of funds. shall be required to submit to their
In the particular case of provision of taxation centre, not later than the
funds, orders for payment to the 15th day of the month following the
authorising officer shall be limited end of each quarter, a detailed
exclusively to the tax-free part. The statement of the expenses paid from
amounts corresponding to taxes and the funds received as well as taxes
and duties deducted at source during

the provision of the said funds, as assimilated into the provisions of the
well as any taxes and duties General Tax Code.
deducted and remitted by them as
Section 118.- (1) Approved
regularization.
Management Centers (AMCs) shall
(3) Cash funds held by cashiers and provide management assistance and
managers of funds as taxes and guide members in the
duties shall be compulsorily repaid accomplishment of their tax
into bank accounts in the name of obligations.
the Tax Collector of the relevant (2) Natural persons or legal entities
taxation centre. who realize an annual turnover, net
Section 116 f.- Taxation services of taxes, less than or equal to 100
shall control the repayment of taxes (one hundred) million CFA francs
and duties payable during the may be members of the Approved
execution of expenditure on the Management Centers.
budget of the State, regional and (3) AMC membership fees shall be
local authorities and administrative freely fixed by promoters within a
public establishments. bracket ranging from CFAF 25 000
4. Tax regime for public to CFA FRANCS 50 000 per year.
procurement executed by a (4) Annual contributions shall be
consortium. freely fixed by promoters within a
bracket ranging from:
Section 116 g.- In the specific case
of public procurement by a - CFAF 50 000 to CFAF 150 000
consortium, the applicable tax per year for simplified tax
regime shall vary depending on system taxpayers;
whether it is a joint-liability or a - CFAF 50 000 to CFAF 250 000
joint-and-several liability per year for actual earnings tax
consortium. system taxpayers.
Where the consortium is jointly and
severally liable, the tax regime D. MEASURES FOR THE
applicable to the contract shall be PROMOTION OF
that of the consortium’s lead APPROVED MANAGEMENT
company. CENTERS
For a joint-liability consortium, each Section 119.- (1) Members of
member shall be liable to tax Approved Management Centers
payment according to the tax regime shall benefit from the following
that corresponds to its status. measures:
Section 117.- The tax provisions - a 50% abatement on the basis of
contained in the mining, gas and withholding tax calculation on
petroleum codes as well as the tax the purchases of distributors,
provisions relating to public private where such purchases are made
partnership contracts shall be from wholesaler producers or
distributors whose list shall be
established by order of the
Minister in charge of finance. - waiver from payment of
The withholding tax paid in this property tax on buildings used
case shall be the minimum for their activities, where such
collection provided for in this buildings fully belongs to them;
code. - exemption from company tax
- exemption from on-the-spot tax and industrial and commercial
controls for the non-prescribed profit tax, where their activities
period for any AMC membership are not profit-making.
before 31 December 2016,
 as corporate taxpayers:
- application of bona fide penalties
- exemption from the
for tax controls covering the
obligation to collect VAT on all
period before AMC membership.
services provided by these
(2) A member shall forfeit the right establishments, whether they are
to the benefits provided for in directly related to their main
Subsection (1) above where his teaching or healthcare delivery
profit or income tax return is not activity, or accessory thereto, such
filed on schedule. as catering, distrution of supplies,
(3)Promoters of AMCs with at least textbooks and uniforms, school
one hundred (100) active members transport and sale of medical
shall benefit from the following supplies and pharmaceutical
incentives: products;
- a 50% abatement of company tax - obligation to deduct at source
or personal income tax with respect and pay the personal income
to the share of the revenue earned tax of their employees based on
from AMC activities, without the the salary deduction scale;
tax owed being below the minimum - obligation to deduct at source
collection provided for in this Code. and pay the property income
tax where they are tenants of
E. INCENTIVES FOR the property used for their
EDUCATION, VOCATIONAL different activities.
TRAINING AND HEALTH
F. INCENTIVES FOR THE
Section 120.- Without prejudice to
REHABILITATION OF
the provisions of Section 4 (10) and
DISASTER AREAS
128 (5) of this Code, lay or faith-
based private educational, training 1- Measures to promote new
and health establishments duly investments in an economic
approved by the competent authority disaster area
shall be subject to the following tax
system: Section 121.- (1) Companies that
carry out new investments in an
 as individual taxpayers: economic disaster area shall be
- business license tax waiver; exempted from the following taxes
and duties:

• in the installation phase that planned new investments by
may not exceed 3 years: taxation authorities.
- business license tax waiver; (5) Based on the actual
- exemption from VAT on implementation of the investment
purchases of goods and plan, the taxation authorities shall
services; compulsorily issue a discharge at
- exemption from registration the end of each financial year for
fees on project establishment- the renewal of the above tax
related property transfers; incentives.
- exemption from property tax (6) In case of non-compliance with
on buildings used for the the approved investment
project. programme, the company shall
• during the first 7 years of lose the tax incentives granted and
operation: be required to settle unpaid taxes
- exemption from business and duties without prejudice to late
license tax; penalties and interests.
- exemption from VAT on (7) Disaster areas shall be
purchase of imputs for specified by regulation.
production;
- exemption from company tax 2- Measures to support the
and minimum collection; revival of the production tool of
- waiver from taxes and enterprises in an economic
contributions on salaries paid disaster area.
to staff. Section 121 a.- (1) Companies that
(2) To be granted the tax benefits carry out investments aimed at
referred to in section 121 (1) reconstituting their production tool
above, the investments must meet in an economic disaster area shall
the following alternative criteria: benefit from a tax credit of 30% of
- lead to the creation of at least ten incurred expenses. It shall be capped
(10) direct jobs; at CFA 100 000 000(one hundred
million) francs and chargeable up to
- use the raw material produced in
three financial years following the
the said zone, where necessary.
one under which the expenses were
(3) Where new investments are incurred.
carried out by an old company, the (2) Expenditures that give the right
exemptions provided for in Section to benefit from the tax credit shall
121 (1) above shall apply only to be those which directly contribute to
operations and profits related to the rehabilitation or strengthening of
such new investments. In such a the production tool.
case, the company shall be bound (3) Expenditures that led to the
to keep separate accounts. establishment of a tax credit shall
(4) Enjoyment of this system shall first be submitted for validation by
be subject to prior approval of the the tax administration

Section 121 b.- Existing enterprises H. INCENTIVES FOR
whose registered office and LOCAL MATERIALS
activities are located in an AND RAW MATERIALS
economically affected area as at 31
December 2018 shall benefit from a a. Building materials
75% discount on their tax arrears as Section 123.- Public
at 31 December 2018, with the establishments promoting local
possibility of spreading the payment building materials shall benefit
of the balance over a period of 24 from the following tax
months without carrying it forward. incentives:
- exemption from VAT on
G. INCENTIVES FOR THE purchases of equipment and
AGRICULTURAL SECTOR materials used to manufacture
local building materials as well
Section 122.- Companies involved as on the sale of products
in agriculture, stock breeding and manufactured from such
fisheries shall benefit from the materials;
following tax incentives:
- liability to a reduced company
- waiver from taxes and tax rate of 20%;
contributions on wages paid to - application of a 50%
seasonal agricultural workers; abatement; based on monthly
- exemption from VAT on the deposit of company tax.
purchase of pesticides, fertilizers
b. Beverages
and inputs, as well as for
agriculture, stock breeding and Section 124.- (1) New beverages
fisheries equipment and materials produced and packaged exclusively
listed in the Annex to this Part; using local material, save where an
- exemption from registration fees ingredient is absolutely unavailable
on transfers of land used for on the local market, shall be subject
agriculture, stock breeding and only to ad valorem excise duty,
fisheries; excluding the specific excise duty
referred in Section 142 (8) 1 . In
- exemption from registration fees such a case, no abatement shall
for loans agreements to finance apply in the calculation of the ad
agriculture, stock breeding and valorem excise duty.
fisheries;
In any case, the percentage of raw
- exemption from land tax for
material derived from local
property belonging to
agriculture shall not be less than
agriculture, stock breeding and
40% of the components used, and
fishing companies, and used for
the material used for packaging shall
these activities, excluding office
necessarily be recycled in Cameroon
building.
if it is non-returnable.

(2) New beverages shall be those that in which the expenditure
placed on the markets as from the 1st was committed.
of January 2017. J. INCENTIVES FOR
I. INNOVATION INCENTIVES DIGITAL ECONOMY
PROMOTION
Section 124 (a).- Companies falling
under the actual earnings tax system Section 124b: (1) Innovative start-
may benefit from tax credit for the ups in the field of information and
research and innovation expenses communication technologies,
they incur. grouped within management
The following shall be research and structures set up as approved
innovation expenses eligible for tax management centres, shall enjoy the
credits: following tax advantages:
- provisions for depreciation of a) During the incubation phase,
fixed assets acquired in a new which must not exceed 5 years:
state and allocated to scientific exemption from all taxes, duties,
and technical research levies and payments with the
operations; exception of social security
- personnel expenditure related contributions;
to researchers and research
technicians directly and b) At the end of the incubation
exclusively assigned to such phase:
operations; i. In the event of the sale of the
- gifts and acts of liability to "start-up": application of a
independent researchers; reduced rate of 10% on the
- expenditure related to the capital gain on the sale;
acquisition of the right to use ii. In the event of entry into the
inventions by Cameroonian operation phase, the company
researchers; shall, for a period of five (5)
- expenditures incurred in years, benefit from:
relation to research and
- exemption from the business
innovation activities carried out
licence tax;
by public and private research
organizations, higher education - exemption from registration
institutions, or independent fees on the incorporation,
researchers approved by the extension or capital increase
ministry in charge of research. instruments;
- The tax credit shall be 15% of
the research and innovation - exemption from all tax and
expenditure above. It shall be employer's charges on salaries
capped at CFAF 50 (fifty) paid to their employees with
million and payable within the exception of social security
three financial years following contributions;

- application of a reduced - application of a reduced rate of
company tax rate of 15%; income tax on movable capital
revenue of 5%, on dividends paid
- application of a 50% rebate on to shareholders and interest paid
the basis of the assessment of
to investors.
the advance payment and the
minimum company tax iii. Beyond the fifth year of
collection; operation: application of the
ordinary law tax system.
- income tax credit of 30% of
research and innovation expenses (2) Eligibility for the benefits of the
capped at one hundred (100) start-up promotion scheme is subject
million CFA francs. to the approval issued by the
Approved Management Centres
dedicated to start-ups.
(3) The specific obligations of the
Approved Management Centres
dedicated to start-ups shall be
specified by an instrument issued by
the Minister in charge of finance.

ANNEX: LIST OF AGRICULTURAL, STOCK BREEDING AND
FISHERIES EQUIPMENT EXEMPTED FROM VAT
I. SEEDS
Tariff Heading Product Identification
1) Plant Seeds
120911 00 000 to 120999 Seeds

00 000
070110 00 000 Potatoseeds
060210 00 000 Unrootedcuttings and grafts
060220 00 000 Grafted or engrafted edible fruit-bearing trees, shrubs and
bushes
060230 00 000 Grafted or engrafted rhododendrons and azaleas
060240 00 000 Grafted or engrafted rose bushes
060290 00 000 Other live plants (including their roots) other cuttings,
mushrooms spawn
070110 00 000 Fresh or chilled seed potatoes
071331 00 100 Dry beans seed of the species Vignamungo (L.) Hepper or
vignaradiata (L.)…..
080270 10 000 Seed Kola nut (cola spp.)
090111 11 000 Arabica coffee seed
090111 21000 Robusta coffee seed
090111 31 000 Excelsa coffee seed
090111 41 000 Liberia coffee seed
090111 51 000 Indénié coffee seed
100111 00 000 Hard wheat seed
100191 00 000 Meslin seed
100210 00 000 Rye seed
100310 00 000 Barley seed
100410 00 000 Oat seed
100510 00 000 Corn seed
100610 10 000 Seed rice in husk (paddy rice)
100710 00 000 Grain sorghum seed
100810 10 000 Buckwheatseed
100821 00 000 Semence de Mille Milletseed
100830 10 000 Canary grassseed

120100 10 000 Soya beanseed
120230 00 000 Groundnutseeed
120721 00 000 Cotton seed
120910 00 000 Sugar beet seed for sowing
120921 00 000 Alfalfaseed for sowing
120922 00 000 Clover seeds (Trifolium spp.) for sowing
120929 00 000 Other fodder seeds used mainly for flowers
120930 00 000 Herbaceous seeds used mainly for flowers
120991 00 000 Vegetableseeds for sowing
120999 00 000 Other seeds, fruits and spores, for sowing
120923 00 000 Fescueseed for sowing
120924 00 000 Kentucky bluegrass (Poapratensis L.) seeds for sowing
Ryegrass (Loliummultiflorum Lam., Loliumperenne L.)
120925 00 000
seeds for sowing
120710 10 000 Nuts and kernels for sowing
Animal seeds
010121 00 000 Live pure-bred breeding horses
010130 10 000 Live pure-bred breeding donkeys
010221 00 000 Live domestic pure-bred breeding cattle
010310 00 000 Live pure-bred breeding animals of the porcine species
010231 00 000 Live pure-bred breeding buffalos
010290 10 000 Other live pure-bred breeding animals of the bovine species
010511 00 000 Live roosters and hens of domestic species, not weighing more
than 185 g
010599 00 000 Live domestic ducks/geese/turkeys/guinea fowls,
weighing>185 g
03019900.000 Mature broodstock, larvae and fry of Tilapia
03019900.000 Mature broodstock, larvae and fry of Clarias
03019300.000 Mature broodstock, larvae and fry of Carp
03011900.000 Broodstock of other exotic or endogenous fish species for
breeding
03019900.000 Broodstock larvae and fry

II. FERTILIZERS
284290 10 000 Lead arsenate for agriculture and horticulture in

drums and containers of 1 kg plus
310100 10 000 to 3105590 00 000 Fertilizer
III. PESTICIDES
271012 60 000 Agricultural or planting oil, used as a fungicide

280200 11 000 Sublimed sulphur for agricultural use
Herbicides, insecticides, nematicides and
3808
fungicides for agricultural use
IV. SOIL PREPARATION AND CULTIVATION MATERIALS AND

EQUIPMENT
Tariff heading Equipment Identification

270300 00 000 Peat (including peat litter) (growing media)
843210 00 000 Ploughs
843221 00 000 Diskharrows (sprayer)
Scarifiers, cultivators, grubbers, hoes, weeders,
843229 00 000 tillers and other harrows
843230 00 000 Seeders, planters and prickers
Other agricultural, horticultural or forestry
843280 00 000 equipment and machinery, for tillage or
cropping
Parts of agricultural, hyorticultural or forestry
843290 00 000 equipment and machinery
Other machinery or equipment for the harvest of
843359 00 000 agricultural products, including straw or fodder
presses
870110 00 000 Rototillers
Wheeled tractors (except 87.09 tractors), with
870190 11 000 cpmbustion engines or internal combustion
Wagons, trailer or semi-trailer wagons for
871620 00 000 agricultural purposes
V. FARM TOOLS AND EQUIPMENT
820110 00 000 to 820190 00 000 Small farm equipment

Motor appliances for projecting, dispersing or
842481 10 000 spraying liquids or powders used for agricultural or
horticultural purposes

Mechanical appliances for projecting, dispersing or
Other motor appliances for projecting, dispersing or
Other mechanical appliances for projecting,
842489 90 000 dispersing or spraying liquids or powders used for
agricultural or horticultural purposes
842490 00 000 Parts of heading n° 8424 equipment or devices
843240 00 000 Manure spreaders and fertilizer distributors
940600 00 000 Prefabricated buildings (Screen shades and shade
structures only)
84335900.000 Castrator
84.36 to 84.38 Gyro-mill
84.36 to 84.38 Crusher-mixer
84.36 to 84.38 Shell-Crushing Machine
84193100.000 Grain Dryer
8433 Sheller Machine
VI. PROCESSING MATERIALS AND EQUIPMENT
843320 00 000 Harvesting and threshing equipment (including elbow

mower bars for tractor mounting)
843359 00 000 Other machinery for harvesting agricultural products,
including straw or fodder presses
843680 00 000 Other machinery for agriculture, horticulture, forestry or
beekeeping,
including germination plant fitted with mechanical or
thermal equipment
843699 00 000 Parts of machinery for agriculture, horticulture, forestry or
beekeeping
843710 10 000 Machines for sorting grain
843710 90 000 Machines for cleaning, sorting or grading pulses

VII. MATERIALS AND EQUIPMENT FOR IRRIGATION
842481 10 000 Motor appliances for projecting, dispersing or spraying

liquids or powders for agricultural or horticulture (Irrigation
networks)
842490 00 000 Parts of irrigation network
841381 00 000 Liquidpumps (pumps)
841391 00 000 Parts of liquidpumps
VIII. PACKAGING AND BRACING MATERIALS
390110 00 000 Polyethylene having a density less than 0.94, in primary

forms
390210 00 000 Polypropylene, in primaryforms
392010 00 000 Other plates, ... non-cellular and not reinforced,..., ethylene
polymers (Ribbons and plastic sheath)
392020 00 000 Other plates, sheets, non-celluler and not reinforced….,
propylene polymers (straps)
392021 00 000 Bags, satchels and cones, ethylene polymers
392329 00 000 Bags, satchels and cones, other plastic materials
392330 90 000 Other carboys, bottles, flasks and similar plastic articles
392350 00 000 Stoppers, lids, caps and other closures, of plastic materials
481910 00 000 Cans and boxes, of corrugated paper or paperboard
482110 90 000 Labels of all kinds, on other media, paper or cardboard,
printed
540110 00 000 Sewing thread of synthetic filaments, whether or not put up
for retail sale
560749 90 000 Other twine, cordage, rope polyethylene/polypropylene,
plaited not ….
Rubber/Plastic
650533 00 000 Bags and packaging bags, textile synth/art blade/similar
polyethylene/
Polypropylene
630539 00 000 Other sacks and bags, of synthetic or artificial materials
732690 90 000 Other iron or steel items (strap clips)
843139 00 000 Parts suitable for other machines/equipment of heading 84.28
(staying accessories)

IX. SMALL AGRICULTURAL AND LIVESTOCK MATERIALS
AND EQUIPMENT
392310 00 000 Boxes, cases, crates and similar articles of plastics

481920 00 000 to 481960 00 Boxes, cartons and bags for packing and packaging of
000 eggs and chickens
842790 00 000 Fork-lift trucks
843120 00 000 Parts of machines and apparatus of 8427
843360 00 000 Parts recognized as designed for fork-lift trucks
843360 00 000 Machines for cleaning/sorting eggs/fruits/other
agricultural products, except machinery and equipment
of heading n°84.37
843390 00 000 Parts of machinery, appliances and equipment under
heading 84.33
843410 00 000 Milking machines
843420 00 000 Diarymachinery and equipment
843490 00 000 Parts of milking machines and diary machinery
843610 00 000 Machinery for preparing food or provender for animals
843621 00 000 Incubators and brooders
843629 00 000 Other machinery for poultry farming
843680 00 000 Other machinery for agriculture, horticulture, forestry,
beekeeping, mechanical thermal hotbeds (laying battery)
843691 00 000 Parts of poultry machinery or appliances, incubators and
brooders
843699 00 000 Parts of machinery for agriculture, horticulture, forestry
or beekeeping
843850 00 000 Machinery for working on meat
901890 00 000 Other instruments and devices for medicine, surgery,
dentistry, veterinary medicine, medical electronic
devices (Veterinary laboratory materials and reagents)
84193100.000 Mobile grain dryer
87168010.000 Towing carts
84361000.000 Fish feed production machine/Feed production machine
84798900.000 Appliances or equipment for automatic fish feed
distribution
84193100.000 Fish processing equipment (Smokers and dryers)
84163000.000 Small smoking equipment
84213900.000 Ultraviolet and biological filter

84191600.000 Aerator
84368000.000 Electric chopper
38089110.100/38089190.100 Insect Destroyer
90183900.000 Hatchery vaccination machine
X. SMALL FISHING TACKLES
291511 00 000 Formicacid

293790 00 000 Other hormones…, their derivatives…, including chain
modified polypeptides (Pituitary hormone carp)
540211 10 000 Aramid fishing lines, with high tenacity nylon/other
polyamides, not put up for retail sale (Fishing lines)
Other fishing lines, with high tenacity nylon or other
540219 10 000
polyamides, nprs
540220 10 000 Fishing lines of high tenacity polyester, nprs
Simple fishing lines of other nylon/polyamides, untwisted or
540245 10 000 with a twist
of<= 50 tr/m, nprs
Simple fishing lines, polyesters, partially oriented twist<= 50
540246 10 000
tr/m, nprs
Other simple fishing lines untwisted/ with a twist of<= 50 turns
540249 00 000
per metre, nprs
Fishing lines >= 67 decitex, cross-sectional dimension of<=
540419 10 000
1 mm
Cordage, ropes and cables of other synthetic fibres, plaited or
560750 10 000
not, rubber, plastic, for fishing
560811 00 000 Fishing nets, of synthetic or artificial textile
Other twine, cordage, ropes, plaited or not, even treated, coated
560790 10 000
in rubber, plastic, or fishing
78 04 11 00 00 Lead sheet
950710 00 000 Fishingrod
950720 00 000 Hooks, evensnelled
950740 00 000 Fishingreels
Other items for fishing ; decoys (except No.92.08/97.05) and
950790 00 000
similar hunting (Dip nets)
8902. 00 00 000 Fishing boats. factory ships and other vessels for processing or
canning fishery products
8407. 21 00 000 ; Speedboats propeller engines
8408. 10 10 000

XI. HATCHERY EQUIPMENT
90278000.000 Water testing equipment or kit
84131900.000 Equipment or apparatus for pumping and aerating water

intended for fish farming
84362100.000 Equipment or apparatus for the incubation of fish eggs
84362100.000 Fish egg incubator
84362100.000 Artemia Incubator
95079000.000 Landing nets
84362100.000 Hatcher
84368000.000 Automatic troughs and feeders
38089410.000/ Products for disinfection of aquaculture environments

38089490.000
702000.000/39269000.00 Fibreglass or plastic hatching, rearing and breeding tanks for

fish
38220000.000 Products and other laboratory and hatchery reagents
38119000.000 Anti-agglomerating egg treatment
84362100.000 Incubation substrate
90291000.000 Counting and sorting equipment for fish eggs
84336000.000 Fish Sorter
90178000.000 Ichtyometer
84362100.000 Fish hatchery furniture
90192000.000 Oxygenator and oxygen concentrator
90192000.000 Ozone Generator, Doser and Destroyer
84212100.000 Biological filtration systems and substrates
84186100.000 Heat pump
85162900.000 In-pipe heating
90291000.000 Fry counters
84212100.000 Water treatment plant
84212100.000 Water recycling system
84192000.000 UV sterilisation systems

84212100.000 Mechanical filtration systems
84336000.000 Egg transfer table with engine
84388000.000 Chain feeding system
84388000.000 Food manufacturing chain
84362100.000 Incubators
150420 00 000 Fish oil
293621 to 293690 Premix for fish

PART II: Section 127.- The following
transactions shall be taxable:
VALUE ADDED TAX AND
1) supply of goods and supplies to
EXCISE DUTY
oneself:
CHAPTER I: a) supply of goods shall mean the
SCOPE OF APPLICATION transfer of power to dispose of
tangible property as owner,
DIVISION I: even if such transfer is effected
PERSONS LIABLE at the behest of a public
Section 125.- (1) VAT shall be authority; exchanges, assets
levied on natural persons or brought into business, hire
corporate bodies, including purchase sales shall all be
regional and local authorities and deemed to be supply of goods;
bodies governed by public law, b) supply of goods to oneself shall
which automatically, habitually or mean transactions carried out
occasionally carry out taxable by taxpayers either for the
transactions falling within the benefit of their enterprise or for
scope of application of the said tax other professional needs.
as defined below. However, such transactions
(2) The persons referred to in (1) shall exclude supplies made for
above shall be liable to VAT the normal needs of the
regardless of their legal status, manager of a private enterprise
their situation in relation to other for himself and supplies made
taxes and the nature or form of to himself by any individual for
their activities. his own needs or to itself by
any group for the personal
(3) Deleted needs of its members, where
such supplies are done in the
DIVISION II: premises constituting the main
TAXABLE TRANSACTIONS place of residence.
Section 126.- (1) Only transactions 2) Provisions of services to third
carried out within the context of an parties and services rendered to
economic activity against payment oneself:
shall be liable to VAT.
a) services provided to third
(2) Economic activities shall mean parties shall mean all activities
all activities relating to production, related to industry rental
importation, provision of services contracts or work contracts by
and distribution, including mining which a person undertakes to
activities, agriculture, agro- perform a given job in return
industry, forestry, handicraft as for payment and, generally, all
well as activities of liberal or transactions other than supplies
related professions. of tangible property;

b) services rendered to oneself - persons who let or sublet
shall mean services performed furnished buildings for residential
by taxpayers to satisfy either purposes which they own or
the needs of their enterprise or manage.
other needs related to their 6) sales of second-hand
normal professional activities; articles and materials by
3) transactions related to the professionals;
importation of goods; 7) transfers of assets not
4) real estate activities; included in the list of exempted
5) all types of real estate goods referred to in Article 241 of
transactions carried out by real the
estate developers. The following Customs Code;
persons shall be considered real
8) transactions carried out by
estate professionals:
enterprises approved under the
- institutional developers; Free Zone regime;
- persons approved for the 9) sales of petroleum
profession of real estate products imported or produced in
developer under the conditions Cameroon;
laid down by the law in force;
10) games of chance and
- people who usually engage in
transactions as intermediaries for games of entertainment;
the purchase or sale of real estate 11) leasing transactions with or
or business assets, share or share without option to purchases;
in real estate companies;
12) commercial subsidies,
- people who usually purchase, on whatever their nature, received by
their behalf, real estate or the taxpayer by virtue of their
business assets, shares or shares taxable business;
in real estate companies for
resale; 13) loan forgiveness and
commercial debt write-offs;
- people who usually parcel and
sell, after carrying out 14) the commissions received
development work, land acquired by travel agencies for the sale of
in return for payment; domestic flight tickets;
- persons who usually engage in 15) sales of goods and services in
the leasing of commercial or Cameroon or through foreign or
industrial establishments local e-commerce platforms;
provided with furniture and
equipment necessary for their 16) commissions received by e-
operation, whether the lease commerce platform operators for
includes or not all or part of the carrying out the transactions
intangible assets of the business referred to in Subsection 15 above.
or industry;

DIVISION III: 5) tuition and boarding fees
EXEMPTIONS collected within the normal
framework of the activities of
Section 128.- The following shall
schools and university institutions
be exempted from VAT:
duly authorized by the Minister in
1) The following transactions, charge of national education or the
provided that they are subject to Minister in charge of higher
registration fees: education, as the case may be;
a) real estate transactions of all 6) essential goods listed
kinds carried out by non- under Annex 1, notably:
professionals;
- pesticides, fertilisers and inputs,
b) transfer of real estate rights in as well as agricultural, livestock
rem and transfer of business and fishery inputs used by
assets subject to the transfer producers;
duty or an equivalent tax;
- small fishing gear, seeds,
c) Deleted agricultural machinery and
d) Deleted tools as well as spare parts for
e) Deleted plants manufacturing the said
machinery and tools.
2) International traffic transactions
concerning: - Pharmaceutical products, the
inputs thereof as well as the
a) ships and boats used for materials and equipment used in
industrial or commercial the pharmaceutical industry ;
activities in the high seas;
7) leasing transactions carried
b) lifeboats and assistance boats; out by credit establishments for
c) aircraft and ships used for borrowers towards the acquisition
maintenance and refuelling of specialized agricultural
operations; equipment to be used in farming,
d) interstate transit operations and livestock, breeding and fishing;
services related thereto, in 8) sales of oil products for
accordance with the provisions refuelling the aircraft of
of Article 158 et seq. of the companies which have a registered
CEMAC Customs Code. office in Cameroon;
3) the importation or sale by 9) water and electricity
the State of fiscal stamps, postage consumption for the benefit of
stamps and stamped papers; households whose consumption
4) sums paid by the Treasury does not exceed:
to the Central Bank which has the • 20 m³ per month for water;
currency-issuing privilege, and
• 220 kw per month for
also the proceeds from the
electricity.
transactions of this bank in
connection with the issue of notes; 10) the composition, printing,
import and sale of newspapers and
periodicals, except proceeds from 19) the sale of low-cost houses to
advertising, inputs and capital natural persons acquiring their first
goods for these transactions, dwelling house subject to a
acquired by press, newspaper and clearance from the tax authority.
periodicals companies. The list of 20) service deliveries billed on
such inputs and capital goods shall AMC members by the promoters;
be drawn up by the Minister in
charge of finance after 21) materials and equipment
consultation with the Ministers specifically designed for persons
concerned; with disabilities, the list of which
shall be established by regulation;
11) imports of exempted
goods under Article 241 of the 22) urban public transport by bus;
CEMAC Customs Code; 23) universal postal service-related
12) tests, consultations, health services rendered by postal service
care, hospitalization, medical and providers under the terms and
biological analysis and the conditions laid down by the
provision of prosthesis in regulations in force;
health facilities;
24) interest on negotiable debt
13) contracts and commissions securities issued by the State and
on life insurance products with a regional and local authorities.
savings component;
(25) Interest paid on loans less than
14) Deleted CFA francs 2,000,000 (two
15) HIV/AIDS control millions) granted by first category
equipment, under the conditions microfinance institutions to their
laid down by regulation. members.
16) subject to reciprocity, Section 128 a.- Notwithstanding
headquarters agreement and the provisions of Section 128
quotas laid down by the competent above, some transactions may be
authorities, all goods and optionally liable to the Value
services destined for the official Added Tax. This is particularly the
use of foreign diplomatic and case of mass urban public bus
consular missions and international transport operations.
organizations.
17) materials and equipment DIVISION IV:
used in harnessing solar and wind TERRITORIALITY
energy. Section 129.- (1) Transactions
18) interest on real estate loans carried out in Cameroon and not
contracted by natural persons to listed among the exemptions in
acquire low-cost houses, provided Section 128 above shall be liable to
that it is their first dwelling house, VAT even when the residence or
on the basis of a clearance issued head office of the real taxpayer is
by the tax authority. situated outside Cameroon.

(2) A transaction shall be deemed (2) In case of failure to appoint a
to have been carried out in representative, VAT and, where
Cameroon: applicable, the attendant
a) where, in the case of a sale, penalties, shall be borne by the
goods are delivered in client on behalf of the taxpayer
Cameroon; having no fixed or permanent
professional establishment in
b) where, in the case of other
Cameroon.
transactions, the service
provided, the rights transferred Section 130a: (1) For the purposes
or the object hired is used or of Section 130 (1) above, a
operated in Cameroon. distinction must be made
(3) As a special measure according to whether service
concerning inter-CEMAC delivery can be located tangibly or
transport only, transactions shall is intangible.
be deemed to be carried out in (2) Services that can be located
Cameroon if the carrier is resident tangibly in Cameroon shall be
in Cameroon or if his head office taxable in Cameroon at the general
is located therein, even when the rate provided for in Section 142 of
bulk of the transactions take place the General Tax Code, irrespective
in another member state. of the place of establishment of the
(4) Commissions shall be deemed lessee. These include in particular:
to be paid in Cameroon in the - means of transport rental;
event of sale of tickets by travel - provision of services related to a
agencies or enterprises engaged in building;
activities of this nature regardless
of the destination or means of - port services carried out in the
transport may be or wherever the port area as well as on national
head office of the transport territorial waters;
company may be. - intra-Community carriage of
movable tangible goods by road
Section 130.- (1) VAT shall be or rail;
established where the service is - services incidental to the intra-
provided or utilized, or where the Community carriage of movable
product is manufactured or first put tangible goods;
on the market.
Where such place is different from - cultural, artistic, sporting,
the head office or the main scientific, educational and
establishment, the taxpayer shall recreational services,
be bound to appoint a solvent accommodation and sales for
representative accredited to the tax consumption on the spot;
authority of the said place, resident - work and valuations of movable
in Cameroon and who shall be tangible goods;
jointly and severally liable to VAT.

- services of intermediaries acting networks and all other directly
in the name and on behalf of related services.
others. (4) Notwithstanding the provisions
(3) Intangible services shall be of paragraph (3) above, intangible
taxable at the place of services shall be taxable in
establishment or residence of the Cameroon at the general rate
customer. These are in particular: provided for in Section 142 of the
- transfers and concessions of General Tax Code where the lessee
copyright, patents, licences, is not liable to Value Added Tax.
trademarks and other similar
rights; rentals of movable DIVISION V:
tangible property other than EXCISE DUTY
means of transport; advertising Section 131: (1) An excise duty
services; applicable to the products listed in
- the services of consultants, Annex II is hereby instituted. The
engineers and firms in all fields, terms and conditions for its
including those of the application are set out in the
organisation of research and following Sections.
development; (2) The exemption provided for in
- the services of chartered paragraph (1) above shall not apply
accountants; to the following products:
- data processing and information - Hydroquinone of tariff
supply; subheading 2907. 22 00 000;
- banking, financial and insurance - Maize groats of tariff subheading
or reinsurance operations, with 1103.13 00 000.
the exception of safe deposit box
rentals; Section 131a: Inputs of products
- staff placement; subject to excise duty shall not be
subject to excise duty, provided
- the services of intermediaries that they are purchased by local
who act in the name and on production enterprises subject to
behalf of third parties in the excise duty.
provision of the services
described above; CHAPTER II:
- telecommunications services; METHODS OF
- radio and television broadcasting CALCULATION
services;
DIVISION I:
- services provided by electronic ASSESSMENT
means;
Section 132 (new).- The Value
- access to, and supply through,
Added Tax shall be levied only on
electricity or natural gas
natural and legal persons who are
transmission and distribution
assessed on the basis of actual
earnings as defined in section 93(c) (2) Notwithstanding the provisions
above. of (1) above, the following shall
constitute liability to the tax:
DIVISION II: a) first use, in case of supplies to
ACTS CONSTITUTING oneself;
LIABILITY AND LIABILITY
FOR PAYMENT b) debts for building contractors
who expressly opt for this
A - Acts constituting liability system.
Section 133.- (1) An act (3) The following shall constitute
constituting liability to VAT and liability to excise duty:
excise duty shall be defined as one a) the supply of goods and
satisfying all the legal conditions services by the producer or his
for liability to the tax. distributor or by the wholesaler,
The following shall constitute in the case of sale or exchange
liability to VAT: of goods;
a) the delivery of goods and b) the putting of goods to home
merchandise, in the case of sale, use, in the case of imports.
goods exchanges, and custom
B - Liability
work;
b) the performance of services and Section 134.-(1) Liability for
work or parts of services and payment of VAT and excise duty
work, in the case of services shall mean the right that may be
and construction work; exercised by the services
responsible for collecting the said
c) the payment of the price in the taxes, to claim payment from the
case of other taxable taxpayer at a given time. The tax
transactions; shall be due as follows:
d) bringing of goods and a) on supplies of goods when the
merchandise into the national chargeable event takes place;
territory as defined by the
CEMAC Customs Code, in the b) the receipt of payment,
case of imports; instalments or advances,
e) the exchange or transfer of including start-up advances,
ownership, for real estate with respect to delivery of
transactions carried out by real services and construction
estate agents; works, operations that
contribute to social housing and
f) transfer, usufruct or entry into
the development of industrial
usufruct, for leases of non
zones, as well as portions of
developed land or bare premises
services and works, including
carried out by real estate
those of suppliers to the State,
developers.
government services with
subsidiary budgets, public

establishments and enterprises, specific case of beverage
and decentralized local and deliveries, the bases of
regional authorities; assessment shall be the sale
price recommended by the
c) on transfers of landed property,
production companies.
on the date of conveyance or
transfer of the property; b) for the provision of services: all
however, as concerns hire- sums and benefits received and,
purchase by property where applicable, the value of
developers within the context of materials consumed during the
low-cost housing, and transfer execution of the services;
of possession of developed land c) for the exchange of goods: the
and bare premises by real estate value of the products received
developers, liability shall be in return for payment for the
effective on the date each goods plus, where applicable,
payment falls due; the value of the additional
d) on importation or entry of payment;
goods and merchandise into d) for construction works: the
Cameroon, at the time of amount stipulated in the
registration of the statement of contract, bill or invoice.
home use entry; e) for leasing transactions with or
e) on consumer credit or leasing without option to buy, by the
transactions carried out by amount of rents billed by
financial establishments, on the leasing companies and, by the
date when the interests or leases end of the contract, by the
fall due. transfer price agreed upon in
(2) Any VAT invoiced shall be due the contract when the purchase
for payment. option is exercised by the lessee
or by the transfer price where
DIVISION III: sale is to third party;
CALCULATION f) for transactions carried out by
the enterprises of chance and
A - Basis of assessment
entertainment games, by the
Section 135.- (1) The basis of total proceeds of such games.
assessment of VAT and excise (2) The basis of assessment for
duty on supplies of goods and supplies to oneself shall be
provision of services within the constituted by:
national territory shall be as
follows: a) the purchase price, exclusive of
taxes, of goods bought and used
a) for the supply of goods: all as is;
sums or valuables, all profits,
goods or services received or to b) the cost price of the extracted,
be received in return for the manufactured or processed
supply of the goods; for the goods.

Section 136.- The following shall deductible from taxable profit for
be included in the basis of the calculation of company tax.
assessment as defined under
Section 137 b (new). For the
Section 135 above:
calculation of excise duty, scrap
1) ancillary cost of supply of yards shall be excluded from the
goods and services charged to the tax base, within the limit of 1% of
customer; the enterprise’s overall production
2) taxes, duties and levies volume.
excluding VAT;
Section 138.- (1) The basis of
3) miscellaneous additional
assessment for imports shall be
charges included in the price paid
determined by adding the amount
by the buyer or customer.
of customs and excise duties to the
Section 137.- The following shall taxable value as defined by
be excluded from the basis of Articles 23 to 26 of the CEMAC
assessment as defined under Customs Code.
Section 135 above : For goods entering the territory of
1) discounts, rebates and a member state, the basis of
commissions, provided that they assessment shall be the ex-works
appear on an initial invoice or on a value, excluding forwarding costs.
rectified bill; (2) The basis of assessment for
2) free distribution of goods imports shall be determined by
for advertisement or sales adding the amount of customs and
promotion; excise duties to the taxable value
3) disbursements which are as defined by Articles 23 to 26 of
merely refunds to the buyer or the CEMAC Customs Code.
customer of the exact amount Section 139.- (1) The sums
invoiced; collected by the taxpayer as deposit
4) cash receipts such as on unidentifiable, returnable and
interest in arrears or damages for reusable packaging shall be
non performance of contract terms included in the assessment of VAT
which are not payments for any but not in that of excise duty as
business transaction. defined under Section 135 above.
Section 137 a (new).- (1) Goods (2) Where the returnable and
given away during advertising or reusable packaging is identifiable,
sale promotion as referred to in the deposit shall be excluded from
section 137 (2) new of the present the basis of assessment.
Code, are deducted from the (3) Where, on expiry of the time
assessment base of excise duty lapse observed in the trade, such
within the limit of 3% of the packaging is not returned, VAT
overall production. shall be claimed on the basis of its
(2) Any excess given shall be selling price.
submitted to excise duty which is Section 140.- (1) The basis of
assessing VAT and, where
applicable, excise duty on public - 10% for beers with an alcohol
contracts financed from State content less than or equal to
budget or through loans or 5,5%.
subsidies of any origin whatsoever
B – Rates
shall be the contract amount
inclusive of taxes, excluding VAT Section 142.- (1) VAT and excise
and excise duty. duty rates shall be fixed as follows:
(2) The provisions of paragraph (1)
above shall also apply to contracts a) Value Added Tax :
relating to public establishments of - general rate ……............ 17,5 %
an industrial and commercial or
- zero rate …...………............0 %
administrative, cultural or
b) Excise Duty:
scientific nature; parastatals,
- Super high rate………….…50%
councils and public bodies with or
- High rate……………….......30%
without a legal personality and
financial autonomy. - General rate ……….….…. 25 %
- Avarage rate ………….... 12.5%
(3)The methods of collecting VAT - Reduced rate……..…..……. 5%
and, where applicable, excise duty - Extra abated rate……………2%
on the contracts referred to in
paragraphs 1 and 2 above shall be
(2) The rates shall apply both to
determined by decree.
locally produced goods and/or
Section 140 a (new).- Deductions
services and to imported goods.
initially made as excise duties shall
The additional council taxes
be considered by tax officials when
included in the general rate shall
importers, wholesalers, semi-
apply to local goods and/or
wholesalers and retailers are
services and to imports.
reselling throughout the national
territory, in accordance with the (3) The VAT general rate shall
provisions of Sections 135 and 142 apply to all transactions not subject
of this Code. to the zero rate.
Section 141.- For the calculation (4) The zero rate shall apply to
of VAT or excise duty, the basis of exports of taxable products.
assessment shall be rounded down (5) The excise duty general rate
to the nearest thousand francs. shall apply to goods and services
Section 141 a (new).- For the listed in Annex II of this Code,
specific case of the beverages exclusive of those subject to super
listed below, the basis of high, high, abated and extra-abated
assessment of excise duty shall be rates.
determined after applying an (6) a) The abated rate of excise
abatement of: duty shall apply to:
- 25% for carbonated beverages; - private vehicles with a cylider
capacity less than or equal to

2500 cm³, aged more than ten - cocoa-free sweets of heading
years and less than 15 years; 1704;
- passenger vehicles with a - chocolate and other food
cylinder capacity exceeding 2500 preparations with a high
cm³, from 0 to 15 years of age; cocoa content of tariff
- utility vehicles, public transport heading 1806.20 to 180690;
vehicles, trailers and tractors - motorcycles with a cylinder
other than agricultural vehicles of capacity less than or equal to 250
any cylinder capacity, aged more cm3;
than 15 (fifteen) years and less - preparations for consumption of
than 25 years; tariff headings 2103 to 2104;
- motorcycles with a cylinder - ice cream of tariff heading 2105;
capacity of more than 250 cm³ of
tariff headings 8711.30, 8711.40 - maize groats imported from tariff
and 8711.50; sub-heading 1103.13 00 000;
- parts of all motorcycles of tariff - Mayonnaise imported from
headings 8714.10, 8714.91 to subheading 2103.90 00 000.
871499;
c) The extra abated rate shall
- hair, wigs, wools, beards, apply to the tax free turnover of
eyebrows, eyelashes, locks and mobile telephone communication
other textile materials prepared and internet services companies.
for the manufacture of wigs or
similar hair of tariff headings d) The super-high rate shall
6703. to 6704; apply to hydroquinone of tariff
heading 29072200000 and
- second hand articles of tariff
imported cosmetic products of
heading 6309.00.00.000 and used
Chapter 33 containing
tyres of tariff headings
hydroquinone.
4012.20.00.100 to
4012.20.00.900. e) The high rate shall apply
- packages of programmes and to cigars, cigarettes and other
tobacco of Chapter 24; pipes and
digital audio-visual content.
their parts, tobacco and pipe
b) The reduced excise duty rate preparations of tariff headings
shall apply to: 2403.11.00.000, 2403.19.90.000,
- games of chance and games of 324.90.00.0000 and 9614.00.000
entertainment not subject to the respectively.
special tax on games of chance (7) In the specific case of tobacco,
and games of entertainment the amount of excise duty arising
referred to in section 206 et seq. from the application of the 25%
of this Code, on the turnover rate referred to in paragraph (1) b
realized; may not be less than CFAF 5 000
per 1000 rods of cigarettes,

concerning imported finished - For imported wines, spirits,
tobacco products. whiskies and premium
(8) (new). In the specific case of champagne:
alcoholic beverages, the excise  6 CFAF per centiliter for
duty amount resulting from the spirits known as mixed
application of the 25% rate liquor;
referred to in subsection 1 (b)
 6 CFAF per centiliter for
above, shall contain another
wines;
specific tax rate.
The amount of additional excise
whiskies;
duty arising from the application of
the specific taxation system shall  60 CFAF per centiliter for
be: champagnes.
- CFAF 75 for all 65 centiliters of (9) For the specific case of non-
beer and 37.5 CFAF for all 33 returnable packaging, a specific
liters of beer excise duty shall be applied
according to the following tariffs:
- For locally produced wines,
spirits, whiskies and - CFAF 15 per unit of non-
champagnes; returnable packaging for soft
 2 CFAF per centiliter for drinks and alcoholic
spirits known as mixed beverages;
liquor; - CFAF 5 per unit of non-
 2 CFAF per centiliter for returnable packaging, capped
wines; at 10% of the value of the
product, for all other products.
whiskies; (10) Deleted
 25 CFAF per centiliter for (11) In the specific case of
champagnes; imported carbonated beverages,
- For imported wines, spirits, sodas and other non alcoholic
whiskies and lower quality beverages, in addition to the excise
champagnes: duty referred to in paragraph (1)
(b) above, a specific excise duty of
 3 CFAF per centiliter for 2.5 CFAF per centiliter shall be
spirits known as mixed applied.
liquor;
C - Deductions
whines; Section 143.- (1) Value Added Tax
applied upstream on the price of a
 10 CFAF per centiliter for taxable operation, shall be
whiskies; deductible from the final tax
 30 CFAF per centiliter for applicable to such transactions, as
champagnes; concerns registered taxpayers

assessed on the basis of actual a) raw materials and supplies used
earnings, in the following manner: in producing goods and
a) The value Added Tax which services;
was applied to the price of the b) services which are real factors
taxable transaction shall be of production, on condition that
deducted during the the providers thereof are
corresponding month. themselves registered taxpayers
b) To be deductible, VAT should assessed on the basis of actual
appear: earnings;
- on a bill duly issued by a c) the purchase of goods and
registered supplier who is merchandise used for business
assessed on the basis of actual purposes;
earnings and bearing his single d) capital goods used for business
identification number. purposes, excluding private
However, these conditions shall vehicles, the spare parts and
not apply to suppliers abroad; costs of repair thereof;
- in the case of imports, on the e) VAT levied on goods used by a
home use entry statement (D3, concessionaire but belonging to
D43, T6a); the conceding authority.
- in the case of supplies to (4) The exportation of products
oneself, a special return filed by shall entail a right to deduction
the taxpayer himself. and, where applicable, a tax credit
- In the event of deduction at where VAT on such products was
source on a certificate of pre-paid. The same shall apply to
deduction at source. the services provided directly at
the manufacturing processing or
c) The right to deduction shall packaging stages of exported
arise once the supplier’s tax products, as well as to the
payments fall due. transportation and transit
d) For taxable transactions of at operations relating thereto. The
least CFAF 100 000 (one hundred deductions shall not be final until
thousand), the reduction proof of actual exportation and
authorization shall be on condition prepayment of VAT is shown.
that the said transactions are not VAT deductions at source shall be
paid in cash. made upon production of the
(2) The right to deduction shall be certificate of deduction at source
exercised until the end of the issued by the entity authorized to
second financial year following the deduct taxes and levies at source.
one in which VAT fell due. (5) Deleted
(3) The deduction shall concern
VAT levied on: Section 144.- Taxes paid on the
following shall not entail
deductions:
1) Expenses for housing, The full repayment of the Value
lodging, catering, receptions, Added Tax initially deducted shall
shows and costs of hiring a private also be required where the goods
car or passenger transport vehicle. and services concerned were the
The above exclusion does not subject of misappropriation or
concern expenses borne by taxable fraud committed directly or
activities carried out by indirectly by a partner or a
professionals in tourism, manager of the company.
restaurant, show spectacles and the Section 146.- VAT paid on sales or
renting out of vehicles. services which are subsequently
2) Importation of goods used rescinded, annulled or unpaid shall
for business purposes but which be recoverable by charging it to tax
are unused and re-exported as is; owed for transactions carried out
subsequently.
3) Goods and services
purchased by the enterprise but For annulled or rescinded
which are used by third parties, the transactions, the tax already paid
management or employees of such may be recovered by preparing and
enterprises; sending to the client a new invoice
to replace the initial one.
4) Services relating to goods
exempted from the right to For unpaid transactions, where the
deduction; credit is actually and definitely not
recoverable, rectification of the
5) Expenses linked to the
invoice shall consist in sending a
purchase of fuel.
duplicate of the initial invoice
Section 145.- A taxpayer shall be bearing with the statutory entries
liable for part of the previous over which shall be written the
deduction where property which following: “invoice unpaid in the
had been subject to deduction amount of corresponding to price
under fixed assets ceases to be part excluding VAT and in the amount
of the assets of the enterprise as a of corresponding to VAT which
result of transfer before the end of may give rise to a deduction”.
the fourth year with effect from the
time it was acquired. Such part Section 147.- For taxpayers not
shall be equal to the amount of exclusively carrying out
deduction, less one fifth for each transactions giving a right to
year or part thereof from its time of deduction, the deduction shall be
acquisition. made proportionately. Such
deduction shall apply to fixed
VAT initially deducted shall be assets and to goods and services. It
paid in full in the case of goods shall be calculated from the
and services which are not fixed fraction of turnover pertaining to
assets, where such goods and taxable transactions.
services were used for transactions
not liable to VAT. The fraction shall be the ratio in
which:
- to the numerator, the amount of A deduction shall be acceptable
the income corresponding to the only following verification of the
transactions liable to the Value proportional deduction.
Added Tax, including exports The estimated proportional
of taxable products; deduction for existing enterprises
- denominator, the amount of all shall be acceptable only upon
income realized by the presentation of the final
taxpayer. proportional deduction for the
When they pertain to goods liable previous year serving as a basis, or,
to tax by nature, the following for new enterprises, accounting
transactions shall feature in the estimates.
numerator: Any positive or negative difference
- transactions referred to in between the provisional and final
section 128 (16) of the General proportional deduction shall be
Tax Code; subject to an additional VAT or
deduction. Where the proportional
- transactions exempted from deduction falls below 10%, no
VAT within the framework of deduction shall be allowed.
specific conventions signed
Any taxpayer not engaged in
with the State.
exclusively taxable transactions
However, as regards the specific shall submit a return showing the
case of haulers engaging in calculation of the proportional
interstate freight forwarding deduction applicable to such
operations and related services in transactions.(omission)
the CEMAC region, the specific
turnover of these operations shall Section 148.- Different sectors of
appear in both the numerator and activity may be taken into account
denominator. where a taxpayer carries out
The proportional deduction thus activities not subject to the same
defined shall be determined VAT provisions, on condition that
provisionally on the basis of the separate accounts are kept for each
income and revenue from the sector of activity. VAT shall be
previous year or, for new fully deductible or not depending
taxpayers, on the basis of the on the sector of activity.
income and revenue of the current Non-compliance with this
year. condition shall entail a review of
The final amount of the the option and the proportion shall
proportional deduction shall be apply as of right.
fixed not later than 31 March each
year. Any deductions already made
shall consequently be regularized
within the same time-limit.

CHAPTER III: initial invoices and credit notes
RULES OF PROCEDURE relating to commercial discounts.
DIVISION I: sections 93 quarter and 132 of this
METHODS OF PAYMENT Code, deduction at source of the
OF THE TAX: VAT shall be applied to all the
Section 149.- (1) Value added tax suppliers of public entities referred
shall be paid directly and to in this paragraph, without
voluntarily by the taxpayer upon consideration of the tax regime.
filing their returns into the coffers Provided that, the Minister in
of the Collector of taxes with charge of finance may, as and
jurisdiction over his head office, when necessary, exempt certain
his main establishment or his enterprises potentially in structural
authorized representative. credit situation from the above
However, companies under the mentioned deduction at source.
specialized management unit shall (3)Tax credits resulting from the
declare and pay value added tax to deduction mechanism shall be
the latter. chargeable to the VAT due for
These payments are transferred to subsequent periods until fully paid
an account domiciled at the Bank and without any deadline.
of Central African States “BEAC” The tax administration may, at any
whose net balance is intend paid time carry out a validation check of
into the public treasury. The a VAT credit presented by a
working condition of this account taxpayer.
is stipulated in a convention signed For general trade activities which
between BEAC and the monetary by their nature are not likely to
authorities. generate a structural credit value
(2) For suppliers of the State, added tax, any carry-forward credit
Regional and Local councils, on subsequent returns shall not be
Administrative public accepted beyond a period of 3
Establishments and publics and (three) months after prior approval
Semi-public Enterprises, and some by the relevant tax administration
private sector enterprises the lists services.
of which are drawn up by VAT deductions made at source
regulation, Value Added tax is may be authenticated only on
deducted at source during the production of attestations of
settlement of invoices and deduction at source.
transferred to the tax office or,
(4) No application for refund or
otherwise, the accounting post with
offsetting of the value added tax
territorial jurisdiction under the
(VAT) may be submitted based on
same conditions and time-limits
receipts of payments in cash.
applicable to the other transactions.
Such deductions shall concern both Accrued quarterly credits
exceeding CFA francs 50 million,

for enterprises falling under the marketers and leasing
Large Tax Department, and establishments where the latter
exceeding CFA francs 20 million renounce the charging
for the other enterprises, shall be mechanism;
forwarded to the relevant taxation - to exporters within a time-limit
center for authentication. They of not more than 2 (two) months
shall be carried forward to from the date the application for
subsequent periods starting from reimbursement is lodged.
the month following that in which
they are authenticated. However, the amount of refundable
VAT credit is limited to the
Non chargeable VAT credits shall, amount of VAT calculated by
on the request of their holders and applying the general rate in force
on the express authorization of the to the exports carried out.
Director General of Taxation, be
Exporters are required to attach to
offset for the payment of VAT,
their returns the customs references
excise and customs duties, on
of exports made, the attestation of
condition that the said holders
effective export issued by the
show proof of an uninterrupted
administration in charge of
activity for the past two years and
Customs, as well as the attestation
more at the time of the request and
of repatriation of funds issued by
that they are not currently
the administration in charge of the
undergoing a limited or general
Treasury on export sales for which
audit of their books.
they are applying for
VAT credits may by offset and, reimbursement;
where applicable, refunded, on
Applications for the offsetting or
condition that their beneficiaries do
refund of tax credits shall be
not owe any taxes duties
forwarded along with a zero-debt
whatsoever which can be swapped
statement of the tax situation.
and, that the credits are justified.
Section 149 a.- (1) Applications
They shall be refundable: for reimbursement of eligible VAT
- within a period of three months credits, together with supporting
to firms having a structural credit documents, submitted
status due to the deduction of tax electronically to the competent tax
at source; authorities, shall be admissible.
- within a period of three months (2) VAT credit refunds shall be
to international organizations made within the time limits
signatories to an agreement with referred to in Section 149 above
the State of Cameroon, and in accordance with the
exclusively for the share of following terms and conditions:
professional expenses directly (a) For low-risk companies,
related to their official missions; reimbursement shall be
- within 3 (three) months of filing automatic without the
the application, to industrialists

implementation of a prior High-risk businesses shall be those
validation control procedure; that do not fall under any of the
(b) For medium-risk companies, above categories.
reimbursement shall be made Section 149 b.- (1) Low-risk
after a credit validation companies that have benefited
control procedure; from automatic reimbursement
(c) For high-risk companies, shall be subject to ex-post
refunds may only occur after a validation control of their credits.
general accounting audit (2) Medium-risk companies that
procedure that must be have received reimbursement after
completed within one month validation control shall undergo a
after submission of the general accounting audit following
application for refund. the rules laid down by the Manual
(3) For the purpose of paragraph 2 of Tax Procedures.
above, low-risk enterprises shall be (3) Without prejudice to the
those fulfilling the following downgrading of the taxpayers
cumulative criteria at the time of concerned, VAT adjustments made
submission of their application: during ex-post control of low-risk
- belong to the portfolio of the taxpayers having benefited from
Large Tax Department; credit reimbursements without
- not have tax arrears, including prior control shall give rise to the
in a tax litigation; application of penalties of 150%
increased with interest on late
- have regularly benefited from
payment without ceiling and
refunds of value added tax
without possibility of remission.
credits in the last three (3) years
not contested during a tax audit. (4) VAT adjustments made during
a general accounting audit of
Medium-risk enterprises shall be
medium-risk taxpayers having
those fulfilling the following
benefited from credit
cumulative criteria at the time of
reimbursements after validation
submission of their application:
control shall give rise to the
- belong to the portfolio of the application of the penalties of
Large Tax Department or the 100% increased with interest on
Medium-Sized Enterprises late payment without a ceiling.
Taxation Centre;
Section 149c: (1) The VAT due on
- have no tax arrears or have a the sale of goods and services
stay of payment; provided through e-commerce
- have regularly benefited from platforms shall be calculated,
refunds of value added tax credits declared and paid into the Treasury
in the last three (3) years not by operators of these platforms, on
contested during a tax audit. behalf of the suppliers.
The VAT due on commissions
received on sales in Cameroon
through e-commerce platforms 5) Issue to their clients bills that
shall be declared and paid into the must bear the following
Treasury by the operators of these indications:
platforms. - the single identification number
(2) To fulfil the above-mentioned of the supplier and customer;
tax obligations, operators of e- - the date of billing, name,
commerce platforms shall be company name, full address and
required to apply for registration trace register number of the
with the tax authorities. supplier;
- the full identity of the customer;
The registration, declaration and
- the nature, purpose and details
payment of taxes collected by
of the transaction;
operators of e-commerce platforms
can be carried out online through
- the price excluding tax;
the tax administration's Internet - the rate and amount of the
portal. corresponding tax;
- the total amount, tax inclusive
(3) Without prejudice to the owed by the customer;
penalties provided for in the - the words “exempted” or “taken
Manual of Tax Procedures, failure care of by the State” where
to comply with the obligations appropriate, per product.
provided for in Section 149c (1)
and (2) above shall give rise to the Section 151.- (1) Any person using
suspension of access to the either habitually or occasionally
platform from the Cameroonian for transactions carried out in
territory. Cameroon, the services of an
enterprise which has neither a head
(4) An implementing instrument office nor any fixed establishment
shall lay down the procedures for or business contact in Cameroon
the implementation of these must declare the fact within 15
provisions. (fifteen) working days following
the conclusion of any written or
DIVISION II: verbal agreement binding him to
TAXPAYER’S OBLIGATIONS that enterprise.
Section 150.- Taxpayers liable to (2) The declaration must specify
the VAT must: the name of the solvent official
1) be registered; accredited to the taxation authority
by the foreign enterprise. Failing
2) Repealed;
such declaration, he shall be jointly
3) Repealed; and severally liable to any VAT
4) keep accounts in due from the enterprise as a result
accordance with the standard of the agreement in question.
system provided for by the Section 152.- Value added tax
OHADA accounting law; (VAT) and excise duty shall be
settled as follows on the basis of

the return forms supplied by the 5) Where, during a month or
taxation authorities: quarter, no taxable transaction
1) Repealed has been carried out, a return
shall nonetheless be filed
2) Taxpayers liable to the bearing “NIL” on the “taxable
simplified taxation system or transaction” line.
assessment based on actual
earnings shall be bound to Section 153.- The fiscal and
submit their returns within 15 customs provisions in the
days of each month following establishment conventions
the month during which the concluded with the State before the
relevant transactions were date of promulgation of Law No.
conducted. 98/9 of 1 July 1998: Finance Law
of the Republic of Cameroon for
3) Tax returns must be submitted
the 1998/1999 financial year, in
to the competent tax collection
Section 8 thereof relating to VAT
office of the area along with the
and excise duty shall remain in
appropriate amount to settle the
force, save amendment by
taxes due.
agreement between the State and
4) All returns filed must be dated signatory companies.
and signed by the taxpayer or
his duly authorized fiscal
representative.

ANNEX TO PART II:
ANNEX I: LIST OF BASIC COMMODITIES EXEMPTED FROM
VAT
TARIFF No TARIFF DESCRIPTION

010511 00 000 Live cocks and hens, domestic species, not exceeding 185 g
010594 00 000 Live cocks and hens, domestic species, exceeding 185 g
030211
to 00 000 Fish
030569
Milk and cream, not concentrated nor containing added sugar
040110 00 000 or other sweetening matter :- of a fat content, by weight, not
exceeding1%
040120 00 000
or other sweetening matter: of a fat content >1% and <=6%
040140 00 000
or other sweetening matter: of a fat content =>6% and <=10%
040150 00 000
or other sweetening matter: of a fat content >10%
Milk and cream, concentrated or containing added sugar or
040210 00 000 other sweetening matter: in powder, granular or other solid
forms, of a fat content <=1,5%
Milk/ cream, concentrated not containing added sugar or other
040221 00 000 sweetening matter: in powder, granular or other solid forms,
of a fat content >1,5%
Other milk and cream, concentrated nor containing added
040229 00 000 sugar or other sweetening matter: in powder, granular or other
solid forms, of a fat content >1,5%
Other milk and cream, concerntrated, not containing added
040291 00 000
sugar or other sweetening matter
Other milk and cream, concerntrated, not containing less than
040299 00 100
40% of sugar or other sweetening matter
040711 00 000 Gallus domesticus poultry, fertilized for incubation
040719 00 000 Eggs of other birds, fertilized for incubation
100110 00 000 Other fresh chicken eggs in shells
100119 00 000 Other fresh bird eggs in shells
100590 00 000 Other preserved or cooked bird eggs in shells
100610 10 000 Other durum wheat
100610 90 000 Other meslin

100620 00 000 Other corn
Semi-milled or milled rice, even polished or glazed, packaged
100630 10 000
for retail sale (deleted)
Semi-milled or milled rice, even polished or glazed, in less
100630 90 100
than 1kg packaged but not more than 5kg package (deleted)
Semi-milled or milled rice, even polished or glazed, packaged
100630 90 900
otherwise (deleted)
100640 00 000 Broken rice (deleted)
110100 10 000 Wheat flour
110100 20 000 Meslin flour
Preparations for infant feed, cvd ; made from flour, semolina,
190110 11 000
starch,…, not containing cocoa, ndca
Preparations for infant feed, made from flour, oatmeal,
190510 00 000
semolina, starch, …, containing cocoa less 40% in weight
Preparation for infant feed, made from 0404 products not
190590 90 000
containing cocoa powder
Preparation for infant feed, made from 0401 to 0404 products
230110 00 000
not containing cocoa powder less than 5% in weight
230120 00 000 Crisp bread even containing cocoa
Other heading N°1905 products (plain bread, wholemeal
230220 00 000
bread)
Flours, meals, pellets, of meat/offal, unfit for human
230230 00 000
consumption; greaves
Flours, meals, pellets, of meat/crustaceans, unfit for human
230240 00 000
consumption
Bran, sharps and other residues, whether in the form of pellets
230250 00 000
or not…of wheat treatments
Bran, sharps and other residues, whether in the form of pellets
230400 00 000
or not… treatment of other cereals
230620 00 000 Bran, sharps and other residues, … of legumes treatments
Seed cakes and other solid residues, even crushed…, from
230630 00 000
soybean oil extraction
Seed cakes and other solid residues, from fat/flax seed oil
230641 00 000
extraction
Seed cakes and other solid residues, from fat/sunflower seed
230649 00 000
oil extraction
Seed cakes and other solid residues…, rape/colza seeds, with
230650 00 000
low erucic acid seed oil extraction
Other seed cakes and other solid residues, …from rape or
230690 10 000
colza seeds

Other seed cakes and other solid residues, …from fat or
230690 90 000
coconut or copra oil
Other seed cakes and other solid residues, …from fat or corn
230990 10 000
germ oil
Other seed cakes and other solid residues, …from fats or
230990 90 000
vegetable or oils
Feed mill food preparations, with a concentration of equal or
250100 90 100
more than 2%
270900 10 000 Other feed mill food preparations
271012 23 000 Raw bulk salts
271113 00 000 Crude petroleum oils
293712 00 000 Kerosene
293920 00 900 Liquefied butanes
294110 00 000 Natural or synthesized insulin and its salts
294120 00 000 Quinine and its salts
Penicillin and their derivatives, with a penicillanic acid
294130 00 000
structure ; salts thereof
294140 00 000 Chloramphenicol and its derivatives ; salts thereof
294150 00 000 Erythromycin and its derivatives ; salts thereof
294190 00 000 Other antibiotics
3001 to 3006 Pharmaceuticals
3101 to 3105 Various fertilizers
Dental waxes in all forms ; other plaster-based compositions
340700 10 000
for dentistry
Plates and sheet films, photographic films, sensitized,
370110 00 000
unexposed, for X-ray
Sensitized photographic film in rolls ; photographic film for
370210 00 000
X-ray development
Chemically constituted goods defined as mentioned in Note 1
380850 00 000
of subheading Chap 38
Insecticides and similar products cvd or in packages <= 1 kg,
380891 10 100
or in the form of agricultural items
Other insecticides and similar products in readiness, for
380891 90 100
agricultural use
Fungicides and similar products cvd or in packages <= 1 kg,
380892 10 100
or in the form of agricultural products
Other fungicides and similar products in readiness, for
380892 90 100
agricultural use
380893 10 000 Herbicides, anti-sprouting products, cvd or in packaging <=

1kg, or in the form of articles
Other herbicides, germination inhibitor, plant growth regulator

380893 90 000
and similar products in readiness
Disinfectants and similar products cvd or in packages<= 1 kg,
380894 10 000
or in the form of articles
Other disinfectants and similar products in readiness, for
380894 90 000
agricultural use
3822 00 000 Diagnostic or laboratory reagents
401410 00 000 Condoms
Other hygienic or pharmaceutical items (+ teats), made of
401490 00 000
vulcanized rubber other than hard rubber…
Gloves, mittens and mitts, made of vulcanized rubber other
401511 00 000
than hard rubber, for surgery
480100 00 000 Newsprint, in rolls or sheets
Paper, paperboard, including +10% in fiber weight obtained
480269 10 000
mechanically or chemically-mechanically, for newspapers…
490110 10 000 Books and school brochures, in single sheets, even folded
Other books, brochures and similar printed matter, in single
490110 90 000
sheets, even folded
490191 00 000 Dictionnaries and encyclopaedias, even in the form of manuals
Books and school brochures other than in single sheets, even
490199 10 000
folded
490199 90 000 Other books, similar brochures and printed materials
630493 00 100 Mosquito nets, in synthetic fiber
630499 00 100 Mosquito nets, in other textile material
701510 00 000 Corrective glasses, curved, hollowed… not optically processed
Lab, hygiene/pharmacy glassware, even graduated/calibrated,
701710 00 000
made of quartz/other fused silica
Lab, hygiene/pharmacy glassware, made of another glass with
701720 00 000
<5x10-6 K between 0°C and 300°C conditioning
Other laboratory, hygienic or pharmacy glassware even
701790 00 000
graduated or calibrated
Medical, surgical or laboratory sterilizers... except ovens and
841920 00 000
…n°8514
Wheelchairs and carriages for disabled persons, without
871310 00 000
propulsion mechanisms
Wheelchairs and carriages for disabled persons, with
871390 00 000
motor/other propulsion mechanisms
871420 00 000 Part and accessories for the wheelchairs or other carriages for

disabled persons
901 180 00 000 Microscope

901811 00 000 Electrocardiographs
Tomography equipment controlled by an automatic IT
902212 00 000
Machine
X-ray equipment for dentistry,, +
902213 00 000
photofluorography/radiotherapy equipment
X-ray equipment for medical/surgical/veterinary use,, +
902214 00 000
X-ray equipment for other use,, +
902219 00 000
Alpha/beta/gamma radiation equipment, for
902221 00 000
medical/surgical/dental/veterinary use …
Alpha/beta/gamma radiation equipment, for other uses, +
902229 00 000
902230 00 000 X-ray tubes, for tests or treatment
Other X-ray/voltage generator, control box… ; parts and
902290 00 000
accessories of equipment and dispo of 90.22
940210 10 000 Dentists’ chair and spare parts
Medical/surgical/dental/veterinary furniture ; spare parts
940290 00 000
thereof

ANNEX II: LIST OF PRODUCTS SUBJECT TO EXCISE DUTY
TARIFF No. TARIFF DESCRIPTION
2009 Natural fruit juice
2201 to 2202 Soft drinks, imported mineral water
2203 00 00 Beer made from malt
2204 Wine of fresh grapes... the whole heading
2205 Vermouth and other wine of fresh grapes
2206 00 00 Other fermented beverages (for example, cider, perry, mead)
2208 20 00 to 2208 90 92 Spirits, whiskies, rum, gin and other spirits, etc., except: 2208
90 10 "undenatured ethyl alcohol..." 2208 90 10 "undenatured
ethyl alcohol..."
2402 Cigars, cigarillos and cigarettes, of tobacco or of tobacco

substitutes
2403 99 10 Chewing tobacco and snuff
2403 99 90 Other manufactured tobacco
16022010 Foie gras
16043000 Caviar and its substitutes
03021200 Fresh or chilled Pacific, Atlantic and Danube salmon
03021900 Other salmon
03031900 Other Frozen Pacific Salmon
03032200 Frozen Atlantic Salmon

03054100 Dried, salted, or in brine Pacific, Atlantic and Danube salmon
7101 10 00 to 7105 90 00 Fine pearls, precious stones
7106 10 00 to 7112 90 00 Precious metals
7113 11 00 to 7117 90 00 Jewellery
8703239100 to
8703249001 and Passenger cars with an internal combustion engine of a
8703329100 to cylinder capacity of 2000 cm3 or more
8703339001
Mobile telephone communications and Internet services.

870321 to 870324 Passenger vehicles with internal combustion engine more than
870331 to 870333 ten (10) years old
870390
870120
870190
870421 to 870423 Commercial vehicles and road tractors over fifteen (15) years
870431 to 870432 old excluding agricultural tractors
870490
870210 to 870290
030390 00000 livers and roes of fish of heading 03.03, frozen
030520 00000 fish livers and roes, dried, smoked, salted or in brine
Non-returnable packaging
Games of chance and entertainment, including lotteries and
pari-mutuel betting games or simple bets
6309.00.00.00.000 Second Hand Goods
4012.20.00.100 to
Second-hand pneumatic tyres
4012.20.00.900
9614.00.000
2403.11.00.000
Pipes and parts thereof, tobacco and pipe preparations
2403.19.90.000
3824.90.00.000
Perfumes and cosmetics
Passenger vehicles with a cylinder capacity not exceeding 2
500 cm3 , more than 10 to 15 years old
Passenger vehicles with a cylinder capacity exceeding 2 500
cm3 , 1 to 15 years old
Other commercial vehicles, public transit vehicles, trailers,
tractors, excluding agricultural tractors of any engine size,
over 15 to 25 years old
Passenger vehicles with a cylinder capacity not exceeding 2
500 cm3 , more than 15 years old
Passenger vehicles with a cylinder capacity exceeding 2 500
cm3 , more than 15 years old
Other commercial vehicles, public transit vehicles, trailers,
tractors, excluding agricultural tractors of any engine size,
over 25 years old
2403.11.00.000,
2403.19.90.000,
324.90.00.0000 and Pipes and parts thereof, tobacco and preparations for pipes of
9614.00.000 the respective tariff headings
8711.30, 8711.40 and

Motorcycles of a cylinder capacity exceeding 250 cm3
8711.50

8714.10, 8714.91 to
871499; motorcycles spare parts
6703. to 6704 Hair, wigs, wool, beards, eyebrows, eyelashes, locks and
other textile materials prepared for the manufacture of wigs or
similar articles of hair
1704
Sugar confectionery without cocoa
1806.20 to 180690 Chocolates and other food preparations with a high cocoa
content
Motorcycles with a cylinder capacity not exceeding 250 cc
2103 to 2104
Preparations for consumption
2105
Ice cream for consumption
29072200000 Hydroquinone and cosmetic products of Chapter 33

containing hydroquinone
9504 Video game consoles and machines, articles for parlour
games, including motorized or motion games, billiards,
special tables for casino games and automatic bowling alleys
Packages of digital audiovisual content and programs
……. Imported perfumes and cosmetics
…… ……..
Hydroquinone and cosmetic imported products from Chapter
29072200000
33 containing hydroquinone
….. ……..
4418. 10 00 000 ;
4418.20 00 000 ; 4418.73
00 000 to 4418.74 00
Imported wooden articles and furniture
000 ; 9403. 30 00 000 ;
9403.50 00 000; 9403.60
00 000
3401. 19 10 000 to imported soaps, organic surface-active preparations and
3402.90 00 000 cleaning preparations
4818. 10 00 000 imported toilet paper
1602.41 00 000 ; 1602.42
00 000 ; 1704.10 00 000 ;
imported food products
1704.90 90 000 ; 1806.90
00 000 and 1905.

3923.10. 00 000 ;
3923.21 00 000 and imported plastic articles and packaging
6305.
5514.to 5516. imported woven fabrics of synthetic and artificial staple fibres
0603.to 6702. imported natural and artificial flowers

3926.90 90 000 and
toothpicks in all imported materials
4421.99 00 000
2103.90 00 000 the imported mayonnaise
1103.13 00 000 imported maize grits

quarante, blackjack, crap and
PART III the like;
COUNCIL TAXES
- games known as “club games”,
such as baccarat, chemin de fer,
From section 154 to section 205 the two gaming table baccarat
refer to book three on Local with a ceiling on the bank,
fiscal Systems écarté;
- American baccarat, the two
PART IV: gaming table baccarat with no
ceiling on the bank, and the
DIVERSES TAXES AND like;
DUTIES
- slot machines or machines
CHAPTER I: which are operated by slotting a
TAX ON GAMES OF CHANCE coin or token whether or not the
AND GAMES OF player wins cash;
ENTERTAINMENT
- games organized via mobile
phones.
DIVISION I:
COMMON PROVISIONS
DIVISION II:
Section 206.- A tax shall be paid SPECIFIC PROVISIONS
on proceeds from games of chance FOR CASINOS
and games of entertainment to the
Section 209.- Proceeds of games
State and councils, regardless of
shall comprise:
the type of establishment
generating such proceeds. - for counterpart games, the
difference between the amounts
Section 207.- The said tax shall be collected at the end of the game
payable by natural persons or and the initial stake;
corporate bodies operating on the
national territory, as their principal - for club games, the total amount
or secondary activity, games of the pot.
which, regardless of their names: Section 210.- (1) The tax base
- are founded on the hope of shall comprise all gross proceeds
winnings in kind or cash of games, including miscellaneous
through luck or any other income, consistent with accounting
means; records for each type of game
which the operator is bound to
- are meant purely for
keep.
entertainment.
(2) The terms and conditions for
Section 208.- These provisions keeping accounting records
shall apply to the following games: referred to in paragraph 1 above
- games of chance, bowls, twenty shall be defined by regulation.
three, roulette, trente and

Section 211.- The tax on games of punished in accordance with the
chance and games of entertainment provisions of the Manual of Tax
shall be calculated at the rate of Procedures.
15% applicable to the turnover Where the operator puts new
made during the tax period and machines in service during the
determined in accordance with year, he shall file an additional tax
Section 210 above. return form and pay the tax within
The tax on games of chance and 30 days following the event.
games of entertainment shall be Section 215.- Upon presentation of
deducted to obtain the taxable a receipt, the competent taxation
income. It shall not be exclusive of service shall issue a tax license for
any other taxes provided for under each machine according to its
the specifications which stipulate category. Such tax license shall be
the obligations of the operator displayed visibly on the machine.
towards the Council in whose area
of jurisdiction he operates. Any operator who fails to display
the license shall be punished with a
Section 212.- Any persons liable to fine of 25,000 CFAF per machine.
the tax shall be bound to make a
declaration at the competent Any operator who displays a
Taxation Service of the area in license of a category lower than the
accordance with Section M. I of required standard shall be required
the Manual of Tax Procedures. to pay the remainder of the tax. He
shall be punished with a fine
The tax shall be paid within fifteen equivalent to 50% of the tax.
days following the month of
taxable operations using a special Any operator who displays a fake
form available in taxation services. license and the offence is
established by police report, shall
Section 213.- Where the operator’s be required to pay all arrears of the
head office is located abroad, he principal tax. He shall be punished
shall be bound to make a deposit at with a fine equivalent to twice the
a bank. The amount of such amount of the above-mentioned
deposit shall be determined by the tax, without prejudice to any legal
Minister in charge of finance. action that may be taken against
The Taxation Service shall verify him.
the levying. To that end, officials
of at least the rank of inspector and DIVISION III:
duly assigned for that purpose at PROVISIONS GOVERNING
any time shall have free access to GAMES OF
gaming rooms and can check the ENTERTAINMENT
proceeds at any time during AND SLOT MACHINES
business hours. Section 216.- The operation for
Section 214.- Any late payment or profit of slot machines and
non-payment of the tax shall be appliances referred to in Section
208 of this Code shall be subject to
payment of an annual flat-rate tax, with the provisions of the Manual
non exclusive of the payment of of Tax Procedures.
other taxes, particularly the income Any change in the operation of
tax and VAT. It shall be deductible equipment or machines including
when calculating the taxable the assignment, disposal or transfer
income. thereof must be declared to the
Section 217.- Whatever the tax competent Taxation Service within
system the tax shall be paid as 15 (fifteen) days.
follows: Failure to declare shall be
- category 1: baby-foot: 20,000 punishable with a fine of 25,000
CFAF per machine per year; (twenty five thousand) CFAF.
- category 2: pin-ball machines CHAPTER II:
and video game machines: TOURIST TAX:
40,000 CFAF per machine per
year; Section 221.- A tourist tax is
- category 3: slot machines: hereby instituted and based on
100,000 CFAF per machine per overnight stays in accommodation
year. facilities classified or not.
Section 218.- Any person liable to
the tax shall be required to file a A tourist tax shall be payable by
tax return between 1January and the accommodated persons and
31 March at the taxation service of collected by the accommodation
the area where the machine is facility, namely hotels, motels,
operated. The service shall assess inns and furnished residence cum
the taxes due. hotels.
The tax shall be paid, at the latest, The tourist tax shall be paid
on 31 March of the same year. monthly at the taxation center
managing the accommodation
Section 219.- A document bearing facility no later than the 15th day of
the identification of the machines the month following that when the
shall be issued for each of them. transactions were carried out.
Such document shall be displayed
Section 222.- The rate of the
on the corresponding machines and
tourist tax is fixed as follows:
mentioned on all declarations of
payment. - 5 star hotels: CFAF 5 000 per
night;
Any operator who fails to display
- 4 star hotels: CFAF 4 000 per
the tax license shall be punished
night;
with a fine of 25,000 CFAF per
- 3 star hotels: CFAF 3 000 per
machine. night;
Section 220.- Late payment and - 2 star hotels: CFAF 1 000 per
partial or non-payment of such fine night;
shall be punished in accordance

- 1 star hotels and other unclassified stage, audiovisual works,
accommodation facilities: CFAF drawings, paintings,
500 per night. lithography, etching or wood
- Furnished establishments and other engraving and similar works of
heels: CFAF 2000 per night. art, sculptures, bas-reliefs and
Section 223.- The tourist tax mosaics of all types,
revenue shall be allocated as architectural works both
follows: drawings and models as well as
the building itself, tapestries
- State: 35%;
and objects created through arts
- Special Appropriations Account and applied arts like sketch or
for the support and model just as the work itself,
development of tourism and maps as well as scientific or
leisure activities: 35%. technical graphic and plastic
- Council in which the drawings and reproductions,
accommodation facility is photographic works including
located: 30%. works produced by processes
Section 224.- The procedures for similar to photography;
tourist tax control, recovery and - remunerations of all types for
litigation shall be those provided public procurement, excluding
for by the Manual of Tax that for medicines or medical
Procedures. supplies, where the successful
bidder is not domiciled in
CHAPTER III: Cameroon;
SPECIAL INCOME TAX:
- remunerations paid for the use
or transfer of use of software,
Section 225.- Subject to
construed as computer
international tax treaties, a special
applications and programs
tax is hereby instituted at an
relating to the operation or
overall rate of 15% on income paid
functioning of an enterprise;
to natural persons or corporate
bodies domiciled out of Cameroon, - the sale or leasing of
by firms establishments based in exploitation licenses of patents
Cameroon, the State or regional rights, trademarks, processes
and local authorities, as: and secret formulate;
- the leasing of, or right to use
- copyright related to all literary cinema films or TV programs
or artistic works regardless of and films;
the mode, value, genre or
purpose, particularly literary - remuneration for supply of
works, musical compositions information relating to
with or without lyrics, dramatic industrial, commercial or
works, dramatic-musical works, scientific experiments and the
choreographies works, leasing of industrial,
pantomimes created for the
commercial or scientific not exempt it from the obligations
equipment; of:
- remuneration for studies as well - paying taxes other than
as technical, financial or corporate tax to which it is truly
accounting assistance; liable;
- remuneration paid to companies - deducting taxes, duties and
engaged in drilling, research or charges at source to which it is
assistance work on behalf of oil only legally liable.
companies and, in general, (2) The enterprise admitted to the
specific services of any nature Special Income Tax regime must,
where such companies waive among others:
assessment on the basis of their
- keep a supporting
returns, in accordance with the documentation that enables the
provisions of Sections 18 of this tracing of the due tax base;
Code. In this respect, they must
first obtain authorization from - mandatorily display on all its
the Director General of bills the gross amount of
Taxation; transactions, the Special Income
Tax to be deducted at source and
- audiovisual services with digital paid into the Cameroon Public
content; Treasury by its customers and
- generally, amounts paid abroad, the net amount to be paid to it.
as remuneration for various Section 225 b.- (1) Subject to
services provided or used in international tax treaties, the rates
Cameroon; of the Special Income Tax are set
- remuneration for the provision as follows:
of assistance, rental of - general rate: 15%;
equipment and materials and all - average rate: 10%;
services rendered to oil - reduced rate: 5%;
companies, including the - super-reduced rate:2%.
research and development
(2) The general rate of the
phases;
Special Income Tax applies to all
- remuneration for assistance remuneration subject to this tax:
services, equipment and The average rate of special Income
material rentals and any other Tax shall apply to remunerations
services provided to oil for spontaneous supply of goods
companies, including the paid to non-resident companies
exploration and development having renounced taxing following
phases. assessment
Section 225 a (new).- (1) The ad- The reduced rate of the Special
mission of an enterprise to the Income Tax shall apply to:
Special Income Tax regime shall

- remunerations under a public distributed profit and taxed
procurement, the successful accordingly.
bidders of which are not Section 227.- The basis of
domiciled in Cameroon; assessment shall be the gross
- remunerations paid abroad for amount of the levies and
the provision of access to remuneration referred to above.
digital audio-visual services; Gross amount shall mean various
- remunerations for all kinds of kinds of remuneration including
services provided to oil the special income tax.
companies during the research Section 228.- The tax on royalties
and development phases. and other remuneration shall be
The super reduced rate of SIT deducted from the taxable sums by
applies to: the establishment concerned,
which shall be responsible for
- Remunerations paid by paying the proceeds into the
shipping companies governed Treasury. Payment of this tax shall
by Cameroonian law for the be made on or before the 15th day
rental and chartering of ships; of the month after the act
- Remunerations paid by constituting liability at the
shipping companies governed competent taxation office.
by Cameroonian law for the Penalties for inadequate return,
rental of space on foreign failure to make a return and late
vessels; payment, shall be those provided
- Remuneration paid by shipping for in the Manual of Tax
companies governed by Procedures. The provisions of the
Cameroonian law as said manual shall also lay down
commissions paid to port agents conditions for collection of
abroad. additional charges and dispute
Section 226.- The above proceeds settlement procedures.
shall be taxable where they are
paid by enterprises or PART V:
establishments situated in SPECIAL TAXES
Cameroon or by the State or
regional and local authorities to CHAPTER I:
persons having no permanent or SPECIAL TAX ON
fixed establishment in Cameroon, PETROLEUM PRODUCTS
or where they are factored as
Section 229.- (1) A special tax on
deductible charges for the
the sale of the following petroleum
calculation of the results of the
products is hereby instituted:
payer. Where deduction of such
proceeds as charges is not allowed, - premium grade petrol;
they shall be considered as - gas-oil.

(2) Refineries and oil storage - First use of petroleum product
enterprises using petroleum in the case of self deliveries.
products for their own operations, Section 233 (new).- The special
or for other needs shall also be tax on petroleum products shall be
liable to special tax on petroleum deducted at source by the SCDP
products. during removal by distributing
Section 230.- The special tax on companies and by the National
petroleum products shall be Refining Company SONARA for
payable by companies which its deliveries to natural persons
distribute taxable products. other than distributing companies.
Section 230 (a).- Diplomatic and Section 234 (new).- The proceeds
consular missions, international of the Special Tax on Petroleum
organizations and their staff of Products shall be partially
diplomatic rank shall be exempt allocated to the Road Fund in
from the special tax on petroleum accordance with the annual ceiling
products, within the limit of quotas set by the Finance Law.
set by regulation, subject to a Section 235 (new).- The special
formal reciprocity agreement or tax on petroleum products
headquarters agreement. collected by the SCDP or
Section 231 (new).- The rates of SONARA shall be transferred to
the special tax on petroleum the tax collector with territorial
products shall be as follows: competence.
- 110 CFAF per liter of premium Section 235 a: (1) Marketers who
grade petrol; fail to pay the Special Tax on
- 65 CFAF per liter of gas-oil. Petroleum Products within the
prescribed time-limits shall
Section 232.- The taxable event for immediately be suspended from
the special tax on petroleum collecting petroleum products from
products shall be: the companies in charge of
- removal of taxable products at managing petroleum depots or
the Cameroon Oil Storage refining, and such information
Company (SCDP); shall be transmitted to tax
authorities to establish the tax debt
- delivery by the National Oil
vis-à-vis the actual taxpayer.
Refining Corporation
(SONARA) of taxable products 2) For the implementation of
not transiting through the SCDP paragraph (1) above, the
warehouse; companies in charge of managing
- The introduction of taxable oil depots or refining are bound to
products on the territory, as transmit to their tax centres, within
defined in the CEMAC custom five (5) days following the
code, with regard to imports; deadline for payment of the
Special Tax on Petroleum
Products, the list of defaulting
marketers and the corresponding (2) Deleted.
amounts. (3) Deleted.
Section 235 b: Notwithstanding (4) Deleted.
the provisions of Article 233 of
Section 238.- The penalties and
this Code, the debt shall be
disputes arising from the special
established by Collection Notices
tax on petroleum products shall be
and the forced recovery measures
governed by the provisions of the
provided for by the Tax Procedures
Manual of Tax Procedures.
Manual initiated against marketers,
who are actually liable for the CHAPTER II:
Special Tax on Petroleum Products PROVISIONS RELATING TO
within the framework of the THE MINING SECTOR
implementation of the joint Section 239 (new).- The
payment procedure. assessment, collection and
inspection of mining taxes, duties
Section 235 c: - Any subsequent and royalties shall exclusively fall
collection of products made in under the jurisdiction of the tax
violation of the provisions of authority.
paragraph (1) of Section 235a
above shall result in the issuance of Section 239 a.- The rates of mining
a Collection Notice to the company duties, taxes and royalties shall be
in charge of managing oil depots or those fixed by the Mining Code.
refining, if necessary in its capacity Section 239 b.- (1) The fixed
as legal debtor, and the immediate charges for the grant, renewal or
implementation of forced recovery transfer of all mining titles, annual
measures against it. area royalties, the ad valorem tax,
Section 236.-The share of the the extraction tax on quarry
proceeds of the Special Tax on products and the royalties on the
petroleum Products allocated to the production of spring water, mineral
Road Fund shall be deposited by water and thermal spring water
the Treasury in a special account shall be paid exclusively to the
known as “Road Fund”, opened in competent tax collector.
the Bank of Central African States However, the ad valorem tax on
(BEAC). mineral substances and the
Section 237.- (1) The special tax corporate tax payable by
on petroleum products collected by companies engaged in less or semi-
SCDP or SONARA shall be mechanized non-industrial mining
transferred monthly no later than may be collected in kind by
the twentieth (20th) days into each deduction from the gross
month for transactions carried out production of the said companies.
during the previous month, on An order of the minister in charge
presentation of the tax return made of finance shall determine the
by the tax payer. conditions for recording of
collections in kind.
(2) The annual area royalties by a valid debt clearance
owed by mining title holders shall certificate.
be paid within sixty (60) clear days
Section 239 d.- The proceeds from
from the date on the assessment
the ad valorem tax on spring water,
statement prepared by the
mineral water, thermal spring
competent services of the Ministry
water production and extraction
in charge of mines for the first
tax on quarry products shall be
year. From the second year, the
broken down and allocated as
annual area royalties shall be paid
follows:
spontaneously by the taxpayer
latest 31 January. - 25% as compensation to the
population affected by such
In case of failure to pay within the
activity for the benefit of the
prescribed timeframe, the tax
relevant council;
authority shall, on the basis of the
area stated on the title, establish - 10% as cost of assessment,
the State’s claim and initiate legal recovery and support for the
proceedings in accordance with the technical monitoring and control
provisions of the Manual of Tax of the activities concerned,
Procedures. broken down as follows: 50% for
the tax authority and 50% for the
(3) The services of the Ministry in
Ministry in charge of mines.
charge of mines shall be bound to
provide the tax authority with - 65 % for the Public Treasury.
information on the quantities of Section 239 e.- Pursuant to the
minerals extracted monthly by rules of the Manual of Tax
each mining company no later than Procedures, the tax authority shall
the 5th of every month. inspect mining taxes and duties.
(4) Penalties for failure to comply With the support of Ministry in
with the obligation to file returns Charge of mines.
and pay the extraction tax on
Section 239 f.- The rules
quarry products, area royalties, the
applicable in case of mining tax
ad valorem tax and the royalties on
disputes shall be those laid down
water production shall be those
by the Manual of Tax Procedures.
provided for by the Manual of Tax
Procedures. Section 240 (new).- Where the
mining title is not used by the
Section 239c.- (1) No one shall be holder of the mining permit, the
authorized to export mining annual area royalty shall be jointly
products or obtain a mining title paid by the holder and the actual
renewal or transfer without first user of the mining permit.
paying the taxes and duties
provided for by the laws in force. CHAPTER III:
FORESTRY TAXES
(2) Compliance with the payment
obligations referred to in Section Section 241.- Pursuant to the
239 (1) above shall be established provisions of Law No. 94/1 of 20

January 1994 to lay down forestry, recovery as well as control of this
wildlife and fisheries regulations, tax shall be specified by decree.
the rate or amount, as the case may Section 242 a.- The felling tax
be, of forestry taxes, duties and return shall include the
royalties shall be fixed in corresponding DF10 under pain of
accordance with the provisions of the fine provided for in section M
the following Sections. 99 of the Manual of Tax
Procedures.
DIVISION I:
FELLING. TAX: DIVISION II:
Section 242.- The felling tax shall ANNUAL FORESTRY
be calculated on the basis of the ROYALTIES
FOB value of undressed timber Section 243.- (1) Annual forestry
from all logging licenses, including royalties shall be assessed on the
communal and community forests. basis of the area covered by all
The rate shall be 4 percent. This logging licenses, including sales of
rate shall be set at 3 percent for standing volumes granted on the
forestry companies that can prove sites assigned to specific
that they have been duly certified development projects and made up
by the competent authorities in of the minimum price and the
terms of sustainable forest financial bid.
management.
The minimum price shall be fixed
Companies that do not hold a as follows:
logging permit and that purchase
log timber on the local market shall - sales of standing volume : 2,500
F/ha;
be jointly liable to pay the felling
tax with the logger. In the absence - concessions: 1,000 CFAF /ha.
of proof of payment of the felling Annual forestry royalties shall be
tax by the logger, the tax shall be paid in 3 (three) equal installments
withheld at source by the purchaser in the following deadlines:
when paying the invoice and
- 15th march for the first
remitted to the tax office of the installment;
company concerned no later than
the 15th of the following month. - 15th June for the second;
The felling tax due for a given - 15th September of each year.
month shall be payable on the 15th When the 1st attribution of a
day of the month following the forestry exploitation license is
felling of a tree. issued after the 30th of June, the
Failure to pay the felling tax due annual forest royalty is assessed on
shall result in the suspension of a prorata temporis basis and paid
exports by the logger in question. 45 days after the deposit of the
caution.
The terms and conditions of
assessment, collection and

The annual forestry royalty may A - EXPORT SURTAX:
also be paid monthly no later than The export surtax rates are fixed as
the 15th of each month. follows:
The proceeds of annual forestry
royalties shall be allocated as - Ayous……… 5,000 CFAF /m3;
follows: - First grade promotion timber,
- State ……………....…… 50% other than Ayous.. 4,000 CFAF
/m3;
- Council……….…..50% thus :
- Second grade promotion
 Support to recovery: 10% of the timber........ 1000 F/m3.
50%, that is 5%;
These rates may be the ceilings in a
 Centralization at FEICOM: competitive procedure for the
36% of the 50%, that 18%; award of quotas in terms of volume
 Councils on which the logging for the exportation of certain
license is situated: 54% of the timber species.
remaining 50%, that is 27%. The conditions for implementing
One quarter (6.75%) of the council these provisions shall be laid down
of location’s share shall be by regulation.
allocated exclusively to B –REGENERATION TAX:
development projects run by local
populations. Section 244 a.- (1) The rates of the
The conditions for controlling and regeneration tax on non-timber
collecting such royalties shall forest products and special
defined by regulation. products shall be fixed as follows:
(2) The portion paid to FEICOM
shall be shared among sub- - Ebony wood
divisional councils and councils. (diospyroscrassiflora hier):
CFAF 100/kg;
(3) City councils are not included
in the sharing of the proceeds of - Pygeum bark (prunus Africana):
annual forestry royalties. CFAF 25/kg;
- Other products: CFAF 10/kg.
DIVISION III: (2) The regeneration tax shall be
EXPORT SURTAX AND due upon allocation of a quota for
FACTORY ADMISSION TAX: the exploitation of non-timber
Section 244.- An export surtax in forest products and special
replacement of the graduated products.
surtax on the export of some The regeneration tax shall be paid
undressed timber species is hereby in four (4) equal instalments as
instituted in accordance with the follows:
provisions of the forestry law.
- 15 March for the first instalment;
- 15 June for the second;

- 15 September for the third; guarantee, subject to the fulfilment
- 15 December for the fourth. of their tax obligations certified by
the Director General of Taxation.
(3) Where the allocation of an
exploitation quota for non-timber Failure to produce a bank security
forest products and special forest within the prescribed time limit
products occurs after 30 June, the shall entail in addition to the
regeneration tax shall be assessed application of the fixed tax fine
pro rata temporis and shall be paid provided for in sect M104 of the
within forty-five (45) days Manual of Tax Procedures,
following the date of signature of administrative sanctions ranging
the decree allocating an from suspension to withdrawal of
exploitation quota. the license.
However, taxes, duties and fees
DIVISION IV: shall continue to be paid pending
GUARANTEES the decision of the competent
authorities.
Section 245.- A bank
(1)
guarantee is hereby instituted Its amount shall be equal to one
covering both the tax and time that of the annual forestry
royalty for the license concerned.
environmental obligations
prescribed by the laws and Depending on cases, total or partial
regulations in force, and the release can be obtained
proportionally to the paid amount
obligations laid down in the
of forestry royalties.
specifications and the
management plans. It shall be provided each year
within the same time-frame as
The security shall be deposited in a from the first day of the financial
first class bank approved by the year concerned.
monetary authority within 45
(forty five) days with effect from However, where the security is
the date of notification of its entirely or partially provided
selection for sale of standing within a given financial year, the
volume, or approval by the logger shall be bound to make it
competent authority in the granting available within 30 (thirty) days,
of concessions, or with effect from with effect from the date of
the first day of the financial year notification of the provision of the
for old securities. security, subject to the suspension
of the logging license concerned.
From the 1st July 2000, all logging Where the security is not provided
licenses that are valid or are in the within 30 (thirty) days following
process of being granted shall be suspension of the license, the latter
required to provide the security. shall automatically be cancelled.
However, companies falling under In accordance with Section 69 of
specialized management units shall Law No. 94/1 of 20 January 1994
be exempted from provision of to lay down forestry, wildlife and
fisheries regulations, guarantee is d) Firewood; the price shall be
provided by way of payment into fixed as follows:
the Treasury. - 1 m3 of firewood: 65 CFAF;
However, security maybe in the - 1 m3 under State management:
form of a guarantee granted by a 650 CFAF.
bank governed by Cameroonian
law and approved by the monetary e) Secondary forest products and
authority. special species, the price shall
be fixed at 10 francs/kg.
(2) The terms and conditions for
f) For drift timber washed ashore,
implementing this section shall
the price shall be fixed on the
be defined by regulation.
basis of the FOB value of each
DIVISION V: species.
OTHER DUTIES AND TAXES Section 247.- The assessment and
conditions for controlling and
Section 246.- (1) The transport tax collecting the royalties, taxes,
shall be 100 CFAF /ha. surtaxes, price and security
(2) The selling price of forest provided for above shall be
products shall be fixed as follows: determined by regulation.
a) Felling license; the price shall Section 247 a.- (1) Nobody shall
be fixed on the basis of the FOB be authorized to export processed
value per species. timber, logs and non-timber,
special and medicinal forest
b) Poles; the price shall be fixed
products unless he/she first
as follows:
provides evidence of the payment
- less than 10 cm3 : …. 10 CFAF of all the taxes and duties required
per pole; in the exploitation of these
- from 10 to 20 cm3: … 30 products. They include:
CFAF per pole; - ordinary law taxes and duties,
- more than 20 cm3: ….. 50 including those for which the
CFAF per pole. operator is only legally liable;
c) Building timber (posts); the - internal forestry taxes, notably
price shall be fixed as follows: the annual forestry royalty, the
- less than 30 cm3 : ... 2,000 felling tax, the export surcharge
CFAF; and the forest regeneration tax;
- from 30 to 40 cm3: .. 3,000 - the regeneration tax for non
CFAF; timber, special and medicinal
- from 40 to 50 cm 3 ... 4,000 forest products.
CFAF; (2) Deleted;
- more than 50 cm3: ... 5,000 (3) Where the taxes referred to
CFAF. in Section 247a (1) above are not
paid spontaneously, such taxes

shall be levied with a 400% In this connection, it shall define
penalty and recovered as required, the special tax and accounting
at the time of local sales of the rules governing holders of public
products referred to in paragraph 1 service and infrastructure
above by any forest operator, concessions.
irrespective of legal nature, or
Section 249.- The concession
before the export of the said
holders referred to above shall,
products.
subject to the provisions of this
(4) In any case, the export of chapter and those laid down in the
the products referred to above may specifications, be governed by the
be authorized only on presentation tax rules defined under ordinary
of a debt clearance certificate duly law.
issued by the tax authorities
Section 250.- (1) The assessment
The same shall apply to the local of taxable products and the
sale of the above-mentioned deduction of operating costs shall
products by farmers' associations be carried out in accordance with
and common interest groups. the accounting plan applicable to
In any case, the local purchase of public service concessions.
the above-mentioned products
(2) The accounting plan referred to
from farmers' associations and
above shall be adopted by
common interest groups shall make
regulations.
the purchaser jointly liable for the
payment of any taxes, duties and
DIVISION II:
fees that may be due by the latter. REGIME FOR TAXABLE
(5) Exporting companies shall PRODUCTS
be jointly and severally liable for Section 251.- The termination
the payment of any taxes, duties penalty paid by the licensee to the
and charges which may be payable concession holder shall be a
by the holder of the forestry title taxable product only in as much as
from which the products referred it is not a reimbursement of
to in Section 247 (1) above are expenses or investment.
derived.
Section 252.- (1) Deficiency
CHAPTER IV: subsidies, as well as operating and
TAX REGIME FOR PUBLIC working capital subsidies shall be
SERVICE CONCESSIONS taxable under conditions defined
by ordinary law.
DIVISION I:
GENERAL PROVISIONS (2) Non-renewable equipment
subsidies paid on non-renewable
Section 248.- This chapter lays property shall not affect the taxable
down the tax regime for public output of the concession holder.
service concessions.
(3) Non-renewable equipment
subsidies paid on renewable

property, technical lifespan of Subsections 1, 2 and 3 above, be
which requires that it be renewed considered as depreciation over the
at least once during the concession 6 (six) financial years that follow.
penalty, shall not be part of taxable (5) During the concession period,
products. They shall be paid in a where a concession holder is made
linear manner on depreciation. to make new investments or
(4) Renewable equipment restructuring that require
subsidies shall be taxable by equal substantial expenditure, he may
installments over the period of once again benefit from this
depreciation of the property they regime upon presentation of a file
financed and, under the same comprising agreements concluded
conditions, as concerns the last between him and the conceding
renewed property over the period authority and defining in detail the
of the concession still to be nature and amount of investments,
covered. as well as expenditure to be
covered.
DIVISION III: The file shall be submitted to the
RULES SPECIFIC TO tax authority which is allowed 1
CHARGES (one) month to make a decision.
Section 253.- (1) The charges Beyond this time-limit, the
payable may be transferred approval shall be considered
temporarily into an account for granted.
fixed charges to the tune of the (6) Under no circumstance shall
surplus where, during the first 3 the payment of temporarily fixed
(three) financial years, they are in charges benefit from the tax
excess of the products sold. regime for depreciation deemed to
(2) The nature and list of charges be deferred at the time of a deficit.
payable under this regime shall be Section 254.- (1)The concession
defined in the specifications of the holder shall be subjected to all the
concession or any other document provisions of ordinary law relating
negotiated by both parties. to the depreciation of depreciable
(3) The authorization granted for property.
charges payable shall be submitted (2) Notwithstanding the
for approval to the tax authority provisions of Subsection 1 above,
which is allowed 1 (one) month the depreciation of the last
with effect from the time of receipt renewable property which may be
of the request for guarantee to returned free of charge at the end
make a decision. Beyond this time- of the concession to the conceding
frame, the authorization shall be authority shall fall under
considered granted. deductible charges.
(4) As from the fourth financial (3) Subsequent depreciation of
year, fixed charges payable may, renewable property ceded back
pursuant to the provisions of free of charge to the conceding

authority shall not fall under at the time of renewing renewable
deductible charges. property shall fall under charges
(4) The concession holder may, deductible from taxable profits,
over a period of 15 (fifteen) years without requiring their being
or the duration of the concession, included in the output at the time
where such duration is less than 15 of renewing the property
(fifteen) years, pay the entry fee to concerned.
the conceding authority, if need be. (2) Provided that the amount of
deductible items may not exceed
Section 255.-(1) Besides payments
the difference between the
made for depreciation, the
estimated cost of replacing the
concession holder may deduct
property at the end of the financial
from his taxable profits an amount
year in which it was granted and
for depreciation of renewable
the selling price of the property
depreciable property conceded by
which has increased in value due to
the concession holder. Such
the items used up to that time.
property must be freely returned to
the conceding authority at the end Section 257.-(1) Deductible
of the concession. charges shall also be applicable to:
(2) The depreciation shall be - public land occupancy fees and
assessed on the procurement value any other fees or rents paid to
or the selling price of the first the conceding authority;
estate acquired or built-on which - sums paid as rents on personal
requires renewal. property and real estate.
(3) It shall be in the form of a (2) However, the restrictions
linear grant payable over the entire referred to in Section 7 A (2) of
duration of the concession. this Code shall not be applicable
(4) The system of depreciation where the property owner is a
deemed to be deferred at the time partner of the concession holder
of deficit, and applicable to the and has rented out the said
payments for depreciation referred property to the latter
to in Section 254 above, shall also (3) The termination penalty
be applicable to depreciation. payable to the conceding authority
(5) However, the depreciation of by the concession holder shall fall
the said items shall be applicable under deductible charges paid by
only within the limits of the the latter only in so far as they are
balance between the estimated cost not considered as damages.
of replacing property at the end of
Section 258.- Deleted.
the financial year in which it was
granted, and its selling price with a Section 259.- The concession
progressive coefficient. holder shall be authorized to enjoy
the right of reduction of the value
Section 256.- (1) The items
added tax on fixed property
budgeted by the concession holder
belonging to the conceding
authority but formed and financed save as concerns the tax on
by the concession holder and industrial and commercial
required to be returned to the profits of which they pay at an
conceding authority at the end of overall rate of 15 %.
the concession. The tax benefits determined in
Section 260.- The contracts on pursuance of this Code shall be
public service concessions shall be granted upon payment of an
registered free of charge, but liable amount equal to:
to the graduated stamp duty.  25% of the wage bill of
Section 261.- The conditions for employees of Cameroonian
implementing the tax regime for nationality during the financial
public service concessions shall be year;
specified by regulation.  25% of investment expenditure
made over the financial year.
CHAPTER V: In the event of a change of the
TAX REGIME FOR rules governing the basis of
INVESTMENTS assessment of the tax on industrial
and commercial-profits, the new
DIVISION I: provisions shall be applicable to
GENERAL PROVISIONS approved undertakings only if such
Section 262.- Deleted. provisions are more favorable to
them.
DIVISION II: (2) The deficit incurred over the
INDUSTRIAL FREE ZONE exemption period referred to above
AND SPECIAL FREE ZONE shall be considered as charges of
REGIME the following financial years and
Section 263.- (1) Natural and legal deducted from the profits made
persons who carry out activities during the said financial years
under the free zone regime as without limiting the time-limit for
stipulated by Ordinance No. 90/1 carrying forward.
of 29 January 1990 shall be Free zone enterprises shall not be
granted the following tax benefits: subjected to the obligation to
- total exemption, over the first plough-back their special reserve
ten years of operation, from from the re-assessment of fixed
direct taxes and duties in force assets as stipulated by the laws and
or to be created, as well as regulations in force.
registration and stamp duties, Any sale of fixed assets within the
whatever their nature ; free zone shall be exempted from
- as from the eleventh year of transfer fees.
operation, approved enterprises Any purchase or sale of currency
shall continue to enjoy the by a free zone enterprise shall be
benefits provided for above, exempted from any tax on
currency transfer.
(3) Pursuant to the provisions of PART VI
Section 127(8) of this Code, the REGISTRATION, STAMP
transactions carried out by
undertakings approved under the DUTY AND TRUSTEESHIP
free zone regime shall be liable to
value added tax. SUB-PART I:
(4) The regime applicable to the HARMONIZED
free zone shall also be applicable LEGISLATION IN THE
to special free zones. CEMAC ZONE
(5) Besides the customs CHAPTER I:
exemptions defined by the REGISTRATION FEES AND
provisions of ordinance No. 90/1 APPLICATION THEREOF
of 29 January 1990, all the imports
of a free zone undertaking, namely DIVISION I:
capital goods, office equipment GENERAL PROVISIONS
and furniture, building materials,
tools, spare parts, raw materials, Section 264.- Registration fees
intermediary products, and shall be charged in accordance
consumer goods shall be exempted with the rates and regulations laid
from all present and future direct down in the following Sections.
duties and taxes. Private cars and Section 265.- Registration fees
fuel entering into the zone shall not shall be fixed, proportional,
benefit from this exemption. progressive or digressive,
(6) Besides the customs depending on the nature of the
exemptions defined under the instruments and transfers liable
Ordinance referred to above, all there to.
the exports of a free zone Fees shall be assessed on the
undertaking shall be exempted external form of the instruments or
from all present and future direct the substance of their provisions,
duties taxes, with the exception of without regard to validity or any
VAT payable at the rate of zero ground for subsequent rescission or
percent. annulment, subject to the
exceptions provided for by the
present Code.

Section 266.- Fixed fees shall be persons with distinct and
charged on instruments which independent interests.
contain no obligation or order in When an instrument contains two
respect of money or securities or or more dependent clauses charged
transfer of ownership, usufruct or at different rates, assessment shall
enjoyment of personal property or be based on the clause subject to
real estate, and in general, on all the highest fee.
other instruments which though
exempted from registration fees, However, for the transmission of
are voluntarily subjected to this property, a receipt or obligation
formality. embodied in the instrument in
respect of all or part of the contract
Section 267.- Proportional, price shall not be liable to a
progressive or digressive fees shall separate registration fee.
be charged on the transmission of
ownership, usufruct or enjoyment Section 269.- Independent clauses
of personal property and real estate not subject to the proportional fee
either by gift or on death, on shall not be liable to more than one
instruments which contain fee as provided in the preceding
obligations, discharges, orders, Section.
allotments and ranking of creditors When an instrument contains
or payments in respect of money several independent provisions
and securities. liable to proportional and fixed
For the basis of assessment of the fees respectively, the fixed fee
fees, fractions of a thousand francs shall not be charged, provided that
shall be charged as a thousand the minimum charge shall be the
francs. highest fixed fee when the amount
payable in respect of the
They shall be charged at the rates proportional fees is lower.
laid down in Sections 339 et seq.
of this Code. DIVISION III:
REGISTRATION FEES FOR
DIVISION II: ORIGINALS KEPT BY THE
DEPENDENT AND AUTHORITY OR DELIVERED
INDEPENDENT PROVISIONS TO THE PART IES
CONCERNED AND OTHER
Section 268.- When any civil,
ORIGINALS OR
judicial or extrajudicial instrument
DECLARATIONS
contains two or more provisions
which are independent or do not Section 270.- Private instruments
necessarily arise one from another, and those of administrative
a separate registration fee shall be services, notaries, and judicial or
charged on each clause according extrajudicial services, as well as
to its kind. Separate fees shall also declarations shall be registered on
be charged when one and the same the originals.
provision concerns two or more

Section 271.- No registration fee settlement proceedings shall not be
shall be charged for extracts and taken into consideration. Months
copies of instruments which have shall be deemed to run from one
to be registered on the originals. day of one month to the same day
of the next month, the number of
DIVISION IV: days not being taken into account.
MINIMUM FEES
Section 275.- Tax Collection
Section 272.- The minimum fee Offices shall be open to the public
may not be less than 2,000 francs during working hours in each
for the registration of instruments State, every day except Sundays
and transfers of a value not equal and days deemed to be national
to 2,000 francs paid as the public holidays.
proportional, progressive or The time-limits set by this Code
digressive fees. shall be extended until the
However, the minimum fees for following working day where the
judgments and orders shall be last expiry day falls on a legal non-
fixed by each State. working day.
DIVISION V: CHAPTER II:

SIMULTANEOUS TRANSFER TIME-LIMITS FOR
OF PERSONAL PROPERTY REGISTRATION AND
AND REAL ESTATE: SINGLE DECLARATION
PRICE Section 276.- The time-limits for
Section 273.- Where a deed of registering instruments shall be
transfer of ownership or usufruct determined as follows:
covers both personal property and 1) From fifteen (15) days to one
real estate, the registration fee shall (1) month with effect from their
be assessed on the full price, at the date for:
rate for real estate, unless a a) Instruments of notaries,
separate price is stipulated for the registrars, bailiffs, valuers or
personal property and the latter is their alternates, and instruments
listed and valued item by item in of all agents authorized to make
the contract. writs and reports, including
settlements and bonds in
DIVISION VI: administrative matters, whether
COMMON PROVISIONS or not taking the place of
Section 274.- For the purpose of reports;
the time-limits laid down in b) Writes;
Sections 276 to 279 for the
registration of instruments and c) Administrative instrument
declarations, the date of the recording agreements between
instrument, transfer or the State or corporate bodies of
commencement of estate the State and private persons, in
particular purchases, sales,
leases, contracts, surety-bonds proof of this date shall lie with the
and concessions. The debtor.
instruments and reports on Section 277.- (1) Failing written
capture and ships drawn up by conventions establishing them,
law officials of the Navy. transfers by gift and conventional
This time-limit may be extended to or legal transfers of ownership and
3 (three) months where there is no enjoyment of real estate and
Tax Collection Office at the place businesses shall be declared in
of residence of the law official or detail and with estimates which are
civil servant who draws up the deposited with the Tax Collection
instruments. Office of each State within the first
2) From 1 (one) to 3 (three) three months of the financial year
months with effect from their date in force.
for private instruments recording (2)The declaration shall apply to
synallagmatic agreements, in the period from 1st January to 31st
particular leases, sub-leases, December of the preceding
transfers thereof, cancellations, financial year.
subrogations, sales, exchanges,
contracts, apportionment, the (3) It shall be submitted by the
formation, extension and person who is the owner or
dissolution of companies, transfer usufructuary of the leased property
of claims and insurance contracts. on the first day of the time-limit
laid down above, whatever the
3) Within 6 (six) months of their transfers of ownership effected
date for authentic instruments and during the year.
private instruments concluded
outside a CEMAC State, (4) In the event of sub-letting,
transferring ownership, usufruct or further declarations shall be filed
enjoyment of real estate or by each sublessor, main lessee or
business situated in such State or transferee.
forming companies having their (5) A separate declaration shall be
head office in that State. filed for each property, stating:
4) From 3 (three) to 6 (six) months - the full name, domicile and
with effect from the death of the occupation of the owners or
testator for wills, whether or not usufructuaries of the property
deposited with a notary, at the during the period of assessment;
request of heirs, donors, legatees, - the full name and occupation of
or executors thereof. the various lessees having
However, for instruments whose occupied the property during
validity is subject to signature or the period of assessment, and
acceptance by the administration, the composition of the premises
the above time-limit shall apply as let to each of them;
from the day when the party
concerned is notified of such
signature or approval; the onus of
- for each lessee, the rent, DIVISION I:
expenses included, for the LEASES AND RENTALS
period in question; Section 281.- For leases, sub-
- the starting date of each lease, leases, transfers and retrocessions,
and the term thereof ; extensions of leases of personal
- the total rent charges included, property, businesses and real
for all lessees during the period estate, the basis of assessment shall
of assessment. be determined by the stated annual
price together with the charges
(6) The declarant shall be liable for imposed on the lessee and
payment of the fees due, which he normally paid by the lessor.
may claim from the lessee.
However, the parties shall be For fixed term leases, in particular,
jointly liable for payment of the long-term leases, the value shall be
ordinary fee and if need be, determined by the stipulated
penalties. annual payments together with the
charges imposed on the lessee.
Section 278.- The provisions of
the preceding Section shall not For perpetual annuity leases and
apply to verbal leases of residential leases for indefinite terms, the
buildings whose annual rents do value shall be determined by a
not exceed 120,000 francs. capital sum being twenty times the
annuities or annual price with
Section 279.- Transfer on death charges.
of personal property and real estate
situated in a State, and of For leases for life, the value shall
intangible property situated abroad be determined by a capital sum
when the domicile of the deceased being ten times the annual price
is in that State must be declared in together with the charges.
detail and in estimate at the When payment on a lease is
relevant Tax Collection Office stipulated in kind or on the basis of
within one year of the start of the the price of certain products, the
succession. fee shall be assessed according to
the date of the contract or at the
CHAPTER III:
beginning of each specific period
BASIS OF ASSESSMENT OF
as estimated by the parties.
PROPORTIONAL,
PROGRESSIVE AND
DIVISION II:
DEGRESSIVE FEES
MARRIAGE CONTRACTS
Section 280.- The value of
Section 282.- For marriage
ownership, enjoyment and usufruct
contracts, the fee shall be assessed
of any kind of property or money
on the net amount of the personal
serving as basis of assessment of
contributions of the parties.
progressive and digressive fees
shall be determined in accordance
with the sections below.

DIVISION III: DIVISION V:
CREDITS JUDGMENTS
Section 283.- For fixed term Section 286.- For instruments and
credits, and cessions, transfers and final judgments relating to fines,
instruments relating thereto, the collocation payments or transfers,
value shall be the capital sum the value shall be determined by
stated in the instrument as being the amount of the sentences.
the subject thereof. An annuity shall be settled or
pension rights established on a
DIVISION IV: capital sum being ten times the
LEGACIES annual amount of the said annuity
Section 284.- For legacies, the fee or pension.
shall be assessed on the value of
any money or property items DIVISION VI:
bequeathed. RELEASE OF MORTGAGE
Section 285.- For the assessment Section 287.- For total or partial
of and payment of fees on the releases of mortgages with respect
transfer personal property and real to real estate, vessels operating at
estate of any nature, the value of sea or on inland waterways, or
such property shall be an estimate aircraft, the fee shall be assessed
of the real market value on the date on the amounts which are the
of exchange, based on the subject of the release.
estimated value presented by the Section 288.- For instruments
parties or a valuator. granting total or partial release of a
Where the property is of unequal registration of debt by the seller or
value, the exchange fee shall be the pledgee in matters of sale or
assessed on the lower value; pledging of businesses, the fee
transfer fees shall be payable on shall be assessed on the amounts
the balance. which are the subject of the
Where, within five years preceding release.
or following the exchange or
transfer of the real estate, the said DIVISION VII:
property is auctioned by court CONTRACTS
order or sold voluntarily with Section 289.- For contracts and
outsiders admitted, the fees may agreements, the value shall be the
not be assessed on a value less than stated price or the valuation of
the auction price of including all items capable of being valued.
capital charges, unless it is proved
that the composition of the DIVISION VIII:
property has meanwhile undergone APPORTIONMENT
modifications capable of changing
Section 290.- For the
its value.
apportionment of personal property

and real estate between joint the capital and the value imposed
owners, joint heirs, partners and, in at the time of settlement.
general, for whatever reasons The stipulated annuities and
therefore, the fee shall be assessed pensions payable in kind or on the
on the net assets apportioned. basis of the prices of certain
products shall be assessed on the
DIVISION IX: same capital following a declared
EXTENSIONS OF TERM estimate of the value of the
Section 291.- For unconditional products at the time of the
extensions of term, the fee shall be instrument.
assessed on the credit of which the
term is extended. DIVISION XII:
COMPANIES
DIVISION X: Section 294.- For instruments to
RECEIPTS incorporate and extend and
Section 292.- For receipts and all increase the capital of companies
other instruments of discharge, the which contain no obligation,
value shall be the total of amounts discharge or transfer of personal
or capitals for which discharge is property or real estate between
granted. partners or other persons, the fee
shall be assessed on the total
DIVISION XI: amount of property transferred,
ANNUITIES less the liabilities, at the time of
extension, the fee shall be assessed
Section 293.- For the settlement
on the net assets of the company,
of annuities, be they perpetual or
including the reserves.
pensionable for valuable
consideration, the cession, In case of extension and capital
depreciation or repurchase, the increase by incorporation of
basis of assessment shall be reserves, fees shall be assessed on
determined by the stipulated price the net assets of the company less
or in, its absence, where the price the reserves incorporated.
is lower than the capital sum being The reserves incorporated shall be
at least 10 (ten) times the said liable to the fee on capital
annuity or pension. increases.
Where the amortization,
repurchase or transfer of an DIVISION XIII:
annuity or pension settled without TRANSFER AGAINST
consideration is carried out upon PAYMENT OF PERSONAL
abandon of capital higher than the PROPERTY AND REAL
capital sum being ten times the ESTATE
annuity or pension, a Section 295.- For sales and all
supplementary donation fee shall transfers against payment of
be payable on the balance between ownership or usufruct of personal

property and real estate, the tax estate transferred is auctioned by
assessment value shall be court order or sold voluntarily with
determined by the price stated in outsiders admitted, the fees may
the instrument together with the not be assessed on a value less than
charges and compensation for the the auction price including all
benefit of the transferee, or by way capital charges, unless it is proved
of estimates made by the parties that the composition of the
where the real value is higher, or property has meanwhile undergone
through expert valuation in the modifications capable of altering
cases authorized by this its value.
instrument. In the case of transfer on death, the
value of household furniture shall
DIVISION XIV: not be less than 5% of all other
TRANSFER OF BUSINESSES property making up the assets of
AND NEW GOODS the estate.
Section 296.- For transfers of Section 298.- Where the amounts
businesses against payment, the fee or values to be used as the basis of
shall be assessed on the selling assessment of the tax are not
price of the goodwill or various specified in the instruments or
elements comprising the business judgments, the parties shall furnish
together with charges. a detailed declaration with
New goods transferred under the estimates of value, certified and
same instrument as the business to signed at the foot of the instrument
which they pertain shall be or, in the case of judgments,
assessed at the appropriate rate submitted to the registrar. If
provided that they are listed and necessary, such amounts or values
valued item by item. may be determined through expert
assessment.
DIVISION XV:
TRANSFER INTER VIVOS DIVISION XVI:
AND ON DEATH DEDUCTION OF DEBTS
Section 297.- For transfers inter Section 299.- For the assessment
vivos and on death, the fee shall be and payment of fees for transfer on
assessed according to the valuation death, the following shall be
by parties or experts inserted in the deducted :
instrument or declaration of the (1) The debts owed by the
value of the goods transferred on a deceased which can be shown to
given date. exist at the commencement of
However, if within five years estate settlement proceedings, by
preceding or following either the documents admissible in court
donation instrument or the starting against the deceased.
point of the time-limit for filing a (2) The expenses incurred
declaration of succession, the during the last illness and the

funeral expenses within the limit However, where the debt so
set by the instruments in force in granted by certified or private
each State. instruments with an ascertainable
The heirs shall furnish all date prior to the commencement of
supporting documents. estate settlement proceedings, for
reasons other than the death of one
Any debt for which the of the contracting parties, the heirs,
government employee considers donees and legatees and the said
there to be insufficient proof shall intermediaries shall be entitled to
not be deducted from the assets of prove that the debt is genuine and
the estate for the purposes of existed at the commencement of
registration, provided that the the estate settlement proceedings,
parties may subsequently petition in which case the said debt shall
for a refund, if need be, within five become deductible.
years with effect from the date of
the declaration. DIVISION XVII:
Section 300.- The following shall OWNERSHIP WITH AND
not be deductible: WITHOUT USUFRUCT
debts contracted by the deceased Section 301.- The value of
for the benefit of his heirs or ownership with or without usufruct
intermediaries, persons listed of personal property and real estate
under the relevant provisions of the shall, for the assessment and
laws in force in each State shall be payment of fees, be determined
deemed to be intermediaries. according to the age of the
usufructuary as follows:
Value of Usufruct
Value of Ownership without
as compared to
Age of Usufructuary usufruct as compared to the
the value of
valueof full ownership
fullownership
Under 20 years 7/10 3 / 10
From 20 to 30 years 6/10 4 / 10
From 30 to 40 years 5/10 5 / 10
From 40 to 50 years 4/10 6 / 10
From 50 to 60 years 3/10 7 / 10
From 60 to 70 years 2/10 8 / 10
Over 70 years 1/10 9 / 10

For the transfer against payment of in accordance with the rules stated
property other than debts, annuities in the preceding paragraph, on the
or pensions, through the stated basis of the capital determined by
price together with all capital Section 293 of the present Code.
charges; Nothing is owed from the
(1) For marriage contributions, mergence of the usufruct and the
the grant of legacies and transfer ownership where such mergence
inter vivos or on death, through took place as a result of the death
valuation in the following manner: of the usufructuary or upon expiry
of the time fixed for the usufruct.
In determining the value of
CHAPTER IV:
ownership without usufruct only
OFFICES FOR THE
open usufructs shall be taken into
REGISTRATION OF
account at the time of transferring
INSTRUMENTS AND
such ownership. Provided that in
TRANSFERS
the case of successive usufructs,
since the eventual usufruct is just Section 302.- (1) Notaries, bailiffs
open, the owner without usufruct and all other officials authorized to
shall be entitled to a refund of an make writs or reports shall have
amount equal to what he would their instruments registered at the
have paid less if the fee he paid tax collection office of their
had been assessed on the basis of domicile, either at the office where
the age of the eventual such registration was made, or at
usufructuary. the tax collection office of his
place of work, or at the tax
The refund process in case of collection office of the place of
ownership without usufruct shall location of the office where such
be prescribed according to the registration was made, or at the tax
time-limits in force in each State, collection office of his place of
with effect from the date of death work, or at the tax collection office
of the preceding usufructuary. of the place of location of the
The fixed usufruct shall be property and fees referred to in
estimated at 2/10 of the full Section 303 below.
ownership for each ten year period (2) Registrars and clerks of public
of the duration of the usufruct, and municipal services shall
without fraction and regardless of register instruments at the tax
the age of the usufructuary. collection office of their place of
For long-term debts, perpetual or work or at the competent tax
non perpetual, annuities and the collection office of the area.
labels created or transferred for Section 303.- Private instruments
whatever reason, and for the transferring ownership or
amortization of such annuities or enjoyment of real estate or
pensions, by way of a share of the businesses, as well as the
value of full ownership established declaration of verbal transfers of
businesses and the declaration of Payments for the deeds referred to
verbal transfers of a lease fee or herein shall be made exclusively
the benefit of a lease promise by electronic means, by bank
concerning all or part of an estate transfer or in cash at bank
shall be registered at the tax counters.
collection office of the place at
Evidence of payment by the buyer
which the property is situated or at
shall be made available to the
the tax collection office of the
notary to continue the process.
area; all other instruments shall be
validly submitted for registration 2) bailiffs and others
to any tax collection office. authorized to make writs and
reports for instruments of their
CHAPTER V:
department;
PAYMENT OF FEES AND
LIABILITY FOR PAYMENT 3) registrars, for instruments
and judgments drawn up and
DIVISION I: received at their registries (except
PAYMENT OF FEES BEFORE as provided in Section 317 below);
REGISTRATION 4) clerks of public services
Section 304.- The fees for for which registration is required,
instruments and transfers shall be except as provided in Section 309
paid before registration at the rates below.
and subject to the amounts laid However, the registration fee for
down in this Code. No person may all kinds of contracts, auctions,
reduce or defer payment on discounts or call for tenders
grounds of disputing the amount or between administrative authorities,
for any other reason whatsoever public establishments,
without becoming personally development authorities, State
liable; refunds may be claimed corporations and individuals, shall
where applicable. be paid by the latter;
5) the parties and jointly
DIVISION II: between them, for private
LIABILITY FOR PAYMENT instruments and instruments signed
Section 305.- Fees for instruments outside a State of the Community
to be registered shall be paid by: for which registration is required,
1) notaries, for instruments orders on petitions or pleadings
signed before them; and certificates immediately issued
by judges, and instruments and
However, regarding transfers of judgments of arbitrators when not
immovable property, the buyer registered by the latter;
may, on the basis of a tax notice 6) heirs, donees or legatees,
generated by the information their guardians and trustees and
system of the Tax Administration, executors, for wills and other
pay duties for the deeds to which instruments concerning gifts post
he is liable.
mortem, as well as for declaration for all other instruments shall be
of transmission on death. borne by the parties to whom the
instruments benefit where, in such
Section 306.- Registrars shall be
diverse cases, other provisions do
personally liable for the payment
not stipulate otherwise, and save
of fees only as provided in Section
the implementation of the
316 below. They shall continue to
provisions of Section 305 (4)
enjoy the right granted by Section
above relating to contracts.
317 in respect of the judgments
and instruments listed therein. Section 310.- In respect of leases
and lettings, the lessor and the
Section 307.- The parties shall be
lessee shall, notwithstanding any
jointly liable to the Treasury for
clause to the contrary, be jointly
payment or ordinary fees, fines and
liable for the ordinary fees and if
additional fees for judgments or
necessary any penalties incurred.
decisions.
However, the plaintiff alone shall Section 311.- The fees for
be liable if non-suited by the declarations of transfer on death
judgment or decision. The parties shall be paid by the heirs, donees
ordered to bear the costs when the and legatees. Joint heirs shall be
judgment or decision awards jointly liable.
compensation for damages caused
by an accident, a pension or an DIVISION IV:
annuity in any other matter, alone PAYMENT OF FEES IN
shall be liable to fees. INSTALMENTS
DIVISION III: A- Leases of personal property,

CONTRIBUTION TO real estate and contracts
PAYMENT
Section 312.-(1) The fee for
Section 308.- Law officials who, transfers of enjoyment of real
in accordance with Section 305 estate shall be payable on
above, have advanced registration registration or declaration.
fees on behalf of the parties, may (2) Provided that the fee may be
proceed for payment thereof in divided into installments:
accordance with the legal
provisions relating to the collection - in the case of a fixed term lease,
of expenses owing to notaries, except a long-term lease, in as
solicitors and bailiffs. many installments as there are
three-yearly periods during the
Section 309.- Fees for civil and duration of the lease;
judicial instruments being
obligations, discharges or transfers - in the case of a periodic lease,
in respect of ownership, usufruct or in as many installments as there
enjoyment of personal property are periods.
and real estate shall be borne by (3) The fee for the first period of
the debtors and new owners; fees the lease only shall be paid on
registration of the instrument; the of the competent tax collection
fee for subsequent periods shall be office.
paid according to the rate in force The sums for which payment is
at the beginning of each period; deferred shall be liable to interest
they shall be paid by the lessee and of 6% per month or fraction
the owner under the penalty laid thereof with effect from the day on
down by Section 320 below. which registration was required, in
(4) The fee for verbal letting of accordance with the provisions of
real estate shall be paid annually the paragraph below.
by the person responsible for filing Failure to pay any installment
the declaration provided by within the prescribed period shall
Section 277 of this Code when the entail double payment of the said
said declaration is filed. It shall be installment, that is the installment
assessed on all leases shown in the and an additional fee, and payment
declaration, at the rate in force on of the other outstanding
the first day of the period of installments.
assessment.
Where a company which is paying
Section 313.- With the exception the said fees in installments
of long-term leases and contracts transfers its registered office
whose beneficiaries do not live in outside the country, all the
the State concerned, the outstanding fees shall immediately
registration fees on leases of become due.
personal property and on contracts
may be paid in installments under C - Transfer on death
the conditions provided in Section
312 above. Section 315.- At the behest of any
legatee, donee or joint heirs, the
B- Companies fees on transfer on death may be
Section 314.- For instruments paid in equal installments, the first
relating to the formation, of which is made latest one month
extension, or merger of companies, following the date of the decision
or increases in capital, the fee may authorizing the installment
be paid in installments as follows: payment of such fees; in this way,
one-third when the instruments payment of final installment may
filed for registration, and each not be made more than 3 (three)
remaining two-thirds in half-yearly months following the expiry of the
installments within the month time-limit for filing the declaration
following the expiry of the time- of succession. The benefit of these
limit. Deferred payment may be provisions shall be limited to the
granted only when the application part of the fees which cannot be
is accompanied by a guarantee paid forthwith due to the heir’s
from a banking establishment lack of liquid assets. It shall be
having its head office in the State accepted only if it is forwarded
with a complete and duly filed

declaration of succession and if the said Sections, the former and
taxpayers provide sufficient present owners, or the lessor and
guarantees. lessee, shall jointly and severally,
notwithstanding any provision to
CHAPTER VI:
the contrary, be liable for an
PENALTIES
additional fee equal to the ordinary
fee.
DIVISION I:
FAILURE TO REGISTER Section 320.- In respect of the
INSTRUMENTS AND instruments and transfers referred
DECLARATIONS WITHIN to in Sections 312, 313 and 315 of
THE PRESCRIBED PERIOD this Code, the fees relating to
Section 316.- Notaries, bailiffs or periods other than the first shall be
other persons authorized to make paid within the period prescribed
writs or reports and registrars and in the Sections concerned, failing
government clerks who, due to which the parties shall be jointly
negligence, have not had their liable to an additional fee equal to
instruments or judgments the ordinary fee.
registered within the prescribed Section 321.- In the event of
period, shall personally pay a fine infringements of Section 276(2) of
equal and additional to the amount this Code relating to the
of the ordinary fee, with no remedy registration within a prescribed
at law against the parties in respect period of private instruments
of this fee only. recording synallagmatic
Section 317.- When the parties agreements, the parties shall be
have not paid the fees over to the jointly liable for an additional fee
registrars and clerks within the equal to the ordinary fee,
prescribed period, the latter may notwithstanding any provisions to
free themselves of the ordinary and the contrary.
additional fees by lodging the Section 322.- Heirs, donees and
instruments and judgments at the legatees who have not made a
competent tax collection office on declaration of the property
the day following expiry of the transferred to them on death shall
period. be liable to a fine equal to 50% of
Section 318.- Wills not registered the transfer fee due. An additional
within the prescribed period shall fee shall be paid when the period
be subject to the double exceeds one year.
registration fee.
DIVISION II:
Section 319.- Failing to register or OMISSIONS
payment of the dues on the instru-
Section 323.- The penalty for
ments and transfers laid down by
acknowledged omissions in the
the Administration in Sections 276
declarations of property transferred
and 277 of this Code within the
prescribed period referred to in the
on death shall entail payment of an (3) The expert’s report shall be
additional fee. submitted within 3 (three) months
following the court order being
DIVISION III: notified to the experts or within 3
UNDERESTIMATION (three) months following the
Section 324.- Where the price or appointment of the third expert.
valuation used as the basis for (4) The costs of the expert shall
collecting proportional, be borne by the parties, provided
progressive and digressive fees that the assessed value exceeds the
seems to be lower than the real price or valuation shown on the
market value of real estate, contract by not less than one-
businesses, ships or aircraft whose eighth.
ownership is transferred, usufruct Section 326.- Where the
or enjoyment of real estate, the underestimation as acknowledged
administration may order an expert amicably or determined by the
valuation to determine the taxable valuation is not less than one-
value. eighth of the declared price or
Section 325.-(1) Failing amicable valuation, the parties shall be
agreement on the valuation, an jointly liable for:
application for expert valuation 1) the ordinary fee on the
shall be made to the civil court of additional value;
the area in which the property or 2) an additional half fee, if
the head office of the business is the underestimation is
situated or the ships, boats or acknowledged amicably before the
aircraft are registered. application for valuation is filed;
(2) The said application shall be 3) an additional fee, if the
presented within 3 (three) years underestimation is acknowledged
from the date of registration of the after the application for valuation
instrument or declaration. This is filed but before the report is
period shall be reduced to one year submitted to the court registry;
in respect of sales of businesses.
4) a double additional fee if it
The valuation shall be ordered
is the contrary;
within 10 (ten) days of the
application. 5) costs of the valuation.
If the party fails to choose an No penalty shall be inflicted and
expert, after being formally the costs of the valuation shall be
requested to do so, the said expert borne by the Administration when
shall be appointed by the court. the underestimation is less than
When the experts are divided in one eighth of the declared price or
opinion, the opinion of a third value.
expert shall be sought. Failing this,
the said expert shall be appointed
by the court.

DIVISION IV: beneficiary of rights under a lease
CONCEALMENT if it so considers necessary and if it
considers the price shown on the
Section 327.- Any concealment of
instrument to be underestimated.
the price of a sale of real estate or
Pre-emption shall be as of right
of a transfer of business or
after notification served by a
goodwill, or as to compensatory
bailiff. The administration shall
payment in exchanges or
refund the price shown on the
apportionments, shall be punished
instrument, with a supplement of
with a fine equal to half of the
10%, to the purchaser.
amount concealed, to be paid
jointly by the parties, subject to its
DIVISION VI:
being shared equally between
REMISSION OF PENALTIES
them. Concealment may be
established through all forms of Section 331.- Ex gratia remission
proof acceptable in ordinary law. of fines and penalties may be
Section 328.- Where the existence granted on a duly stamped
of a private counter-deed is application and after payment of
established, relating to ordinary fees by the head of the tax
concealments referred to in Section collection office, his immediate
327 above for the purpose of superior, an inspector examiner,
increasing the price stipulated in a the director or minister having
previously registered official or jurisdiction, according to the
private instrument, a fine equal to quotas determined by national
three times the fee payable on the instruments.
amount concealed shall be CHAPTER VII:
imposed. REFUND OF FEES-
Section 329.- Where it is amicably PRESCRIPTION
acknowledged or established by
court that the true nature of the DIVISION I:
stipulations of a contract or REFUND OF FEES
agreement has been concealed Section 332.-(1) The parties may
under stipulations causing lower apply for the refund of registration
fees to be assessed, an additional fees incorrectly or improperly
double fee shall be charged. This charged on instruments or which
fine shall be payable jointly by the are subsequently revoked or
contracting parties. cancelled in pursuance of the
provisions of the Civil Code in
DIVISION V: force in each State, or on contracts
PRE-EMPTION rescinded as burdensome or sales
Section 330.- The administration cancelled for latent defect;
shall have the right, within a period moreover, in all cases where
of 6 (six) months, to replace the cancellation occurs the fees
purchaser of a property or the charged on the instrument shall be
refundable only when the
cancellation or rescindment is the Prescription shall be suspended by
consequence of a final and signified demands, payment of a
enforceable judgment or order. deposit, filing of a petition for
(2) Assessment errors duly remission of penalties, and notice
recorded by the service shall lead of issue for collection.
to an automatic refund of such Section 335.- Proceedings for
incorrectly and improperly refund of fees shall end following
collected fees. the prescription time-limits in force
in each State from payment of the
Section 333.- Heirs or legatees ordinary and additional fees and
shall be allowed, within 5 (five) fines. Prescription shall be
years with effect from the time of suspended by signified demands,
declaration, to claim with and registered before dateline
prescribed supporting documents, a expires at the Directorate General
deduction of the debts established of Taxation.
through bankruptcy or court
liquidation operations or through a CHAPTER VIII:
final settlement by way of INSTRUMENTS TO BE
subsequent contribution to the REGISTERED IN DEBIT
declaration, and be granted a
reimbursement of the surplus fees Section 336.- Apart from the
paid. instruments designated by law,
only the instruments listed below
DIVISION II: shall be registered in debit as
PRESCRIPTION follows:
Section 334.- Prescription shall 1) All procedural instruments and
apply in respect of fees: documents produced in court in
proceedings by any public
1) After the last day of a administration against a private
period of 5 (five) years required in person. Fees shall be recovered
each State for the prescription of from the party against whom
State debts from the date of judgment is given;
registration of an instrument or
other document, or a declaration on 2) All procedural instruments and
which the liability to fees is documents produced in courts of
apparent without further summary jurisdiction or criminal
investigation being required; courts, when there is no plaintiff.
Fees shall be recovered from the
2) At the end of a period of party ordered to pay costs;
10 (ten) years or 30 (thirty) years,
depending on the State, from the 3) All procedural instruments
date of death as concerns produced before the courts by
undeclared transfer on death and persons receiving legal aid. Fees
from the date of registration for shall be covered from any part
fees relating to instruments ordered to pay costs who is not
registered in debit. receiving legal aid;

4) The first instruments of referred to in the preceding
conservation relating to estates in paragraph only after the approval
abeyance where the assets then of the competent minister of each
realized are insufficient; State;
5) All instruments, pleadings and 4) instruments, judicial and
decisions in administrative cases. extrajudicial decisions made in
Fees shall be recovered from the pursuance to labour regulations,
party ordered to pay costs. family allowances and instruments
laying down the procedure for
CHAPTER IX: legitimising natural children;
INSTRUMENTS REGISTERED 5) judgments passed on
FREE OF CHARGE procedures followed at the request
Section 337.- The following shall of the Legal Department in the area
be registered free of charge: of civil status;
1) in general, all instruments 6) the swearing in of judicial and
whose registration is to be borne legal officers, civil servants and
by the State or by a public State employees of regional and
corporate body of the State, local authorities;
international organisations subject 7) agreements between the State
to the contrary provisions of the and private enterprises in
headquarters agreement with the pursuance of the law instituting the
Community and the Bank of Investment Code or other
Central African States; preferential schemes;
2) all instruments whose 8) orders and registration
registration is to be borne by judgments in the area of landed
mutual societies, friendly societies property;
and agricultural mutual loan
9) agreements for the repurchase
societies or cooperatives affiliated
of domestic public debt as well as
thereto, provided that the said
agreements for the securitization of
instruments are not transfers of
public debt.
ownership or tenure;
3) instruments to transfer CHAPTER X:
ownership or tenure of real estate, INSTRUMENTS EXEMPTED
and, in general, instruments FROM REGISTRATION
between private individuals or
companies and public and private Section 338.- The following shall
bodies whose goal is to lay down be exempted from registration:
and make available to their 1) instruments of professional
members or to outsiders modest organizations which are legally
conditions for low-cost housing. established, and whose articles of
Provided that the benefit of association provide for mutual
registration made free of charge assistance among members;
may be granted to the bodies

2) judgments of customary those determining the date of
courts, with the exception of those cessation of payments;
concerning the transfer of 9) contracts and certificates of
ownership, usufruct or tenure of employment and all instruments
real estate or the establishment of concerning the collective
real fees on real estate; agreements which are not transfers
3) instruments of the public or discharges; all contracts,
authority incorporating legislation discharges and documents
or regulations, and all documents whatsoever delivered by employers
and registers kept for the purpose and insurance organisations in
of public services; pursuance of legislation to prevent
4) instruments in respect of industrial accidents and
proceedings to recover taxes, occupational disease shall likewise
charges, fees and other amounts be exempted from all stamp duty
owing to the budget of the State of and registration fees;
regional and local authorities, and 10) certificates of existence
receipts and discharges relating and other documents, not being
thereto; transfers or ownership or
5) instruments and documents enjoyment, produced to public
established for poor persons, when accounting officers by annuitants
destitution is duly attested by a and pensioners or in respect of
certificate issued by the family allowances;
administrative authorities of the 11) instruments and judgments
area of residence; in civil status matters;
6) records of counter 12) extract from the civil status
signature and initialing of business registrar, attested affidavits,
registers, whatever their form; instruments of approval and
7) instruments, records and publication, deliberations of a
judgments in civil cases, where the family council, certificates to free
Legal Department acts on its own persons from military service,
motion in the interests of the law expenditure on parenthood,
and to ensure the enforcement marriage or age;
thereof, in particular in civil status 13) instruments and documents
matters; intended for the recovery of taxes,
8) instruments established in fines and orders, and in general all
pursuance of laws relating to amounts whose recovery is
bankruptcy and liquidation by assigned to the treasury service;
court order, with the exception of 14) crew lists and engagements
instruments transferring assets in of sailors and merchant seamen,
cases of bankruptcy and of and instruments and judgments in
judgments declaring bankruptcy or pursuance of the law relating to
liquidation by court order or of military recruitment;

15) instruments, judgments of civil servants, soldiers and other
and certificates delivered by virtue wage earners;
of legislation relating to the 22) all instruments concerning
medical assistance program ; trusteeship on vacant succession
16) instruments relating to and unclaimed property;
procedure by license lawyers 23) instruments, documents
before courts of first instance, and and writings of any kind
writs of the said instruments; concerning the social security fund
17) instruments relating to within the limits of operations to
procedure for registering as elector meet its social objectives;
and for claims and complaints 24) instruments established by
against such registration and the non-CEMAC embassies and
poll; consulates subject to reciprocity.
18) printed papers, writings
and instruments of any kind CHAPTER XI:
necessary for savings bank and DETERMINATION OF FEES
postal checks services; certificates Section 339.- Fees shall be
of ownership and attested charged on the registration of
affidavits and other documents instruments and transfers in
required by savings banks or postal accordance with the Sections
checks centers for repayment, below and according to the
transfer or renewal of savings following classification:
booklets belonging to deceased
persons and persons declared 1) high rate;
missing; 2) intermediate rate;
19) extract from criminal 3) medium rate;
records No. 3 (Bulletin No. 3);
4) reduced rate;
20) receipts for taxes, charges,
debts, revenue, and fees given by
5) Super reduced rate.
public and municipal
DIVISION I:
administrations:
PROPORTIONAL FEES
- orders relating to tax
discharges, reductions and Section 340.- The following shall
rebates, and invoices and be charged at the high rate:
copies in respect thereof; 1) sales of real estate, whether
- receipts giving final by private sale, sale by court order
discharge to public accounting or by auction;
officers; 2) sales by auction of real
21) all instruments, decisions estate held indivisum;
and formalities in matters of 3) cancellations of such sales;
distraint of the salaries and wages 4) grants of State land;

5) options to repurchase real rentals granted by companies with
estate exercised after the stipulated a view to housing their staff and
period; executives.
6) balancing payments in Section 342.- The medium rate
respect of exchanges or partitions shall be charged on:
of real estate;
1) leases, sub-leases, lease transfer
7) exchange of real estate; and extensions thereof, and verbal
8) judgments relating to real leases of personal property and real
estate; estate, such as ships, huge
equipment and heavy-duty
9) annuity or pension
equipment;
settlements by transfer of real
estate; 2) sales of moveables, whether by
private sale, sale by court order or
10) leases against perpetual
by auction;
annuities, leases for life, and leases
of unlimited term, in respect of real 3) sales by auction of moveables
estate; and, held indivisum;
11) in general, all instruments 4) annuity or pension settlements
to transfer ownership of or rights in by transfer of moveables;
real estate. 5) assignments, delegations and
Section 341.- A high rate and transfers of tangible and intangible
intermediate rate shall be charged property, other than the transfer of
on: debts;
1) Transfers of businesses or 6) exchanges of moveables;
goodwill. The said fee shall be 7) balancing payments in respect
charged on the price relating to the of exchanges or partitions of
sale of the goodwill, the transfer of moveables;
lease rights, and the moveables or 8) perpetual leases, leases for life,
other items used in the operation of and leases of unlimited term, in
the business, with the sole respect of moveables;
exception of new goods in stock.
The said new goods shall be 9) judgments rendered after
subject to a reduced rate or super hearing the parties or by default in
reduced rate, provided that they are police courts, courts of summary
shown at a specific price and listed jurisdiction and criminal courts,
and assessed item by item in the relating to orders, classification of
contract of declaration. creditors, payments or obligations
in respect of moveables and
2) Leases, sub-leases, lease securities and interest between
transfers and extensions thereof, private individuals, and, in general,
and verbal leases or fixed term all judgments and summary orders
leases, concerning buildings used concerning rights and property.
for professional, industrial and
commercial purposes, as well as
10) Government contracts and 5) receipts and other
orders below CFAF 5 million instruments on the discharge of
charged to the budget of the State, money and securities;
regional and local authorities, 6) marriage settlements
public establishments or through containing no special benefits for
external financing. either party and all instruments or
Section 343.- The reduced rate writings establishing the nature,
shall be charged on: composition or value of the
1) occupation of public property; property of the couple;
2) transfer of shares and bonds of 7) cash and moveable
commercial or civil companies sureties, moveable guarantees,
with registered offices outside the indemnities of similar nature,
CEMAC zone when the said assignments, in surety, guarantee
instruments are utilized or have instruments and any moveable
consequences in a CEMAC pledges.
country;
DIVISION II:
3) transfer of shares and bonds of
FEES ON DOCUMENTS
companies with registered offices
in a CEMAC member country; Section 345.-When a legal
4) loans on collateral and on decision is taken in respect of an
mortgage, acknowledgements of application which was not
debt, transfers, assignments, established by a registered
subrogations, transfers of debts and document but was capable of being
interest and extensions thereof and so established, the fee that would
taking of mortgages; have been charged on the
application if a public instrument
5) Government contracts of had been produced shall be
5,000,000 CFAF and above paid charged independently of the fee
from the budget of the State, local payable for the instrument or
and regional authorities and judgment setting out the decision.
administrative public
establishments. DIVISION III:
Section 344.- The super reduced DEGRESSIVE FEES
rate shall be charged on: Section 346.- Digressive fees shall,
1) delivery of legacies; for the share of capital to be
2) mortgages bought under determined by each State, be
housing loans; charged on instruments relating to
the formation and extension of
3) partition pure and simple
companies which do not contain
of personal property and real
obligations, discharge or transfers
estate;
of real estate and moveable
4) release of mortgages; property between the partners or

other parties, and on instruments is carried out within three years of
relating to increase of capital. the date of the receipt.
However, in instruments relating to Section 348.- Fees for transfer on
mergers and demergers of public death shall be charged on the total
or private limited companies and net assets of the estates as
limited partnerships, the taking determined by each State,
over by the combining company or whatever the relationship of the
the new company of all or part of heirs to the testator, at the
the liabilities of the former progressive rate based on amounts
companies shall be charged only at of capital.
the fixed rate.
The fees shall be allocated among
Instruments relating to the transfer the heirs according to their shares
of part of the assets of a public or in the estate; provided that the
private limited company or limited heirs shall be jointly and severally
partnership to another such liable for full payment of the fees,
company or partnership shall, for which may be required of any one
the purposes of the present Section, of them.
be ranked with merger instruments
provided that: Section 349.- Fees for transfer
inter vivos shall be charged at the
- the merger company or the new progressive rate taking into
company has its registered account the direct line of descent
office in a country of the or ascent, transfer between
Community; husband and wife, between
- the transfer has previously been brothers and sisters, between
approved by the competent relatives and, beyond second
Minister from the State degree, between unrelated persons.
concerned;
DIVISION V:
- the company be granted the
FIXED FEES
benefits of the investment code.
Section 350.- The fixed fee shall
DIVISION IV: be charged on:
PROGRESSIVE FEES 1) repealed;
Section 347.- The progressive fee 2) repealed;
based on the prices fixed by each
3) the take-over by the
State and notwithstanding the
combining or new company of all
transfer against payment shall be
or part of liabilities of former
charged on persons or companies
companies as concerns instruments
intending to build houses solely for
of limited liability merger or
residential purposes, for outright
demerger.
sale or on credit, or to carry out
infrastructural works relating to Section 351.- The low fixed rate
such houses, provided that the sale shall be charged on the following
instruments:
1) final rulings of the Court of motor vehicles in the case of a
of Appeal, all judgments and lower proportional fee.
other decisions issued by first
Section 352.- The following
degree courts, containing final
instruments shall be registered at a
provisions submitted for
fixed rate which shall not exceed
registration, irrespective of the
that referred to in the preceding
court that issued them, and not
Section:
subjected to proportional fees or
subject to a proportional fee rate a) instruments to liquidate
which is lower than the one companies;
provided by this Section; the same b) wills.
shall apply to receipts, releases, Section 353.- The following
withdrawals and, in general, instruments shall be registered at a
instruments on discharges where fixed rate, which shall not exceed
the proportional fee rate is lower; that referred to in the preceding
2) marriage contracts Section:
containing only declarations of the 1) Rulings which are executory in
marriage settlement agreed on by respect of small commercial debts
the future couple without recording equal to or less than 250,000
any contribution made by them or francs;
contribution liable to the lower rate
of proportional fee; 2) termination of long-term leases;
3) all registrations or trade 3) instruments for which no rates
register of a trader or company; have been determined by this
Code or for which the amount
4) acknowledgements of debt, of the proportional fee is less
grant of credits, bills of exchange, than 2,000 francs.
promissory notes, all other
negotiable bills and, in general, all CHAPTER XII:
instruments on present or long- DUTIES OF LAW OFFICIALS,
term sums of money or securities, JUDGES, ARBITRATORS,
without generous gift and without PARTIES AND COLLECTORS
the obligation to pay the price for AS WELL AS SANCTIONS
transferring personal property or FOR FAILING
real estate where the proportional
fee rate is lower; DIVISION I:
INSTRUMENTS IN
5) promisory notes, bills of CONSEQUENCE AND
exchange and all other negotiable INSTRUMENTS PRODUCED
instruments may not be submitted AT LAW
for registration without the protests
relating thereto; Section 354.- Notaries, bailiffs,
registrars and administration clerks
6) instruments under private
may not issue originals, copies or
seal in respect of the sale on credit
true copies of any instrument
submitted for registration on the
copy kept by the authority or the However, concerning court
original, or make any other registrars and other public
instrument in consequence thereof, employees, this fine shall be fixed
before the said instrument is at CFAF 50,000.
registered, even when the period
Section 356.- Notaries, registrars,
for registration has not yet expired,
bailiffs, clerks and other law
under pain of a fine of CFAF
officials may make instruments by
100,000 in addition to the fee.
virtue and in consequence of
However concerning court unregistered instruments by private
registrars and other public agreement and cite them in their
employees, this fine shall be fixed instruments, provided that each of
at CFAF 50,000. the said instruments under private
seal shall remain appended to that
Writs and other instruments of that
in which it is cited, that both shall
nature which are served on parties
be submitted for registration at the
or notified by posters or
same time, and that the law
announcement, and negotiable
officials or clerks shall be
instruments, shall be exempt.
personally liable for any fines that
Provided that the law official may may be imposed on the instruments
state the date of instruments which under hand only, as well as for
he has received, whose registration registration fees and stamp duty.
period has not yet expired, and Section 357.- Bills of exchange
record that the said instruments and all other negotiable
will be presented for registration at instruments shall be submitted for
the same time as the instrument so registration only with protests
marked; registration of the second thereof under pain of a fine of
instrument may in no event be CFAF 100,000.
requested before that of the first.
Section 358.- Under pain of a fine
Section 355.- No notary, registrar,
of CFAF 100,000, notaries and
bailiff, or other law official may
bailiffs shall be prohibited from
make or draw up any instrument by
receiving an instrument without
virtue of an instrument by private
registering it.
agreement or an instrument signed
in a foreign country, include it in Wills deposited with notaries by
his records, be given custody or testators shall be exempted.
issue an extract, copy or true copy However, concerning court
thereof unless it has been registrars and other public
previously registered, under pain employees, this fine shall be fixed
of a fine of CFAF 100,000 and at CFAF 50,000.
personal liability for the fee,
Section 359.- Reference shall be
subject to the exemptions
made to the discharge of the fees
mentioned in the preceding Section
by a full literal transcription of the
and in the Sections below.
said discharge in all true copies of
official, civil or judicial
instruments which have to be stipulated under Section 367 of this
registered. Code.
The same shall apply to the copies Section 363.- During proceedings
of official, civil, judicial and following extrajudicial notice or
extrajudicial instruments done by request for payment, delivery or
virtue of instruments underhand execution of any other agreement
only and instruments signed in the whose title was not indicated in the
territory of a member State of the said copy, or which was simply
community and submitted for stated as verbal, documents (except
registration. coupons used as per local practice)
Each offence shall be punished accepted bills, invoices, letters or
with a fine of CFAF 100,000. any other document from the
defendant which was not registered
However, concerning court before the application or request to
registrars and other public pay shall be produced. The fee
employees, this fine shall be fixed shall be doubled and due, and may
at CFAF 50,000. be paid during the registration of
Section 360.- In the event of the judgement passed.
falsified information pertaining to Section 364.- Use may not be
the registration, either in the made of any instrument drawn up
original record or the copy thereof, in a country other than a member
the offender shall be prosecuted by State of the Community if such an
the Legal Department, following instrument has not been subjected
denunciation by the official of the to the same fees as if it were drawn
Administration, and punished in up within the Community for
accordance with the provisions of property located within the
the law governing forgery. Community. Where instruments,
Section 361.- Any instrument other than those drawn up in
relating to a sub-lease or foreign countries, have already
subrogation, cession or been registered, the amount due
retrocession of a lease shall, under within the Community shall be an
pain of a fine of 2,000 CFAF, additional fee equivalent to the
contain a literal transcription of the difference between the fees due
reference to the registration of the within the Community and the
full or partial lease. amount already paid.
Section 362.- Judges and Section 365.- Whenever judgement
arbitrators shall not deliver any or an order is to be made on the
judgement, and public services strength of a registered instrument,
shall not issue any order, in favour such judgement, arbitration
of private persons, on unregistered decision or order shall state the
instruments, under pain of personal amount in fees, the date of
liability for the fees, except as payment, and the name of the Tax
Collection Office where such
payment was made. Where such
information is lacking, the For administrative instruments, a
Collector of Taxes shall require duplicate on stamped paper with
payment of the fees, if the the same signatures as the original
instrument was not registered in instrument shall be deposited at the
his office, except where a refund of Tax Collection Office.
such fees is effected within the For notarial instruments, summary
prescribed time limits for proof of injunctions, judgments and
payment of the required fees in decisions given in civil and
respect of the instrument on which commercial matters, a duplicate on
the judgement or order is founded. unstamped paper shall be lodged at
Section 366.- Courts before whom the Tax Collection Office. One or
unregistered instruments are more additional copies on
produced shall on the application unstamped paper shall be required
of the Legal Department or on their for property situated outside the
own motion order the lodging of area of jurisdiction of the notary
these instruments at the registry, drawing up the instrument.
for immediate registration. Section 369.- Notwithstanding the
Acknowledgement of the said provisions of the preceding
applications by the Legal Section, instruments under private
Department shall be given. agreement for advances on all
Section 367.- Notwithstanding the other securities than bonds drawn
foregoing, the presentation of on a State of the Community or
receipts and other supporting bonds issued, by the Treasury of
documents in proof of payment such State, shall be exempted from
shall not, in itself, entail the requirement to submit a copy to
compulsory registration. the Tax Collection Office.
Section 368.- Parties who submit Section 370.- Instruments relating
an instrument by private agreement to the transfer, with or without
for registration shall lodge a consideration, of real estate and
duplicate thereof on stamped businesses shall show the civil
paper, bearing the same signatures status, taxpayer’s number and full
as the instrument itself, which shall address of the parties, the full
be kept at the Tax Collection identification and previous
Office when the formality will be ownership of the property
required. transferred, and a statement of the
occupancy thereof; four copies of
A copy or extract of the said
the instrument two of which shall
duplicate may be issued under the
be on unstamped paper.
conditions laid down in this Code.
A site plan of the property
In the event of it being physically
transferred shall be attached to the
impossible to draw up a duplicate,
instrument, the duplicates and the
a certified true copy shall be
copies lodged at the Tax Collection
required by the competent
Office.
authority.
Instruments creating companies bound to end the instrument or
shall equally be subject to the declaration with the following text:
requirement of submitting a site “The undersigned party states,
plan at the time of registration. under pain of legal sanctions that
The registration of instruments not this instrument (or this
fulfilling these conditions shall be declaration) indicates the full
deferred until the said instruments amount agreed as balance in
are presented in due and complete cash”.
form. Such deferment shall not bar Anyone who falsifies the
penalties. prescribed statements in the
Section 371.- (1) Any declaration preceeding paragraphs shall be
of transfer on death lodged by punished in accordance with the
heirs, donees or legatees, their provisions of the penal code.
husbands, guardians, trustees or Where the falsification is done by
legal administrators shall end with one heir or jointly by several heirs,
the following text: or where the declaration was
“The declarant states that this submitted by an agent, the other
declaration is sincere and true and heirs taken jointly or the agent
further states, under pain of legal shall be liable to
sanctions, that this declaration the same penalties, where it is
comprises cash, claims and all established that they had
other transferable property within knowledge of the falsification and
CEMAC or abroad which, in his where they did not complete the
knowledge, belonged to the declaration within a six months
deceased, either in whole or in time limit.
part”. Imprisonment as provided for by
(2) Where the declarant does not the preceding provisions shall run
know or is unable to sign, the Tax concurrently with penalties
Collector shall read to him the provided for under fiscal laws in
prescribed statement in the respect of omissions and
preceding chapter and cause him to concealment.
append his finger prints at the Proceedings shall be instituted on
bottom of the declaration. the basis of a complaint made by
(3) In any instrument or the service in charge of
declaration whose purpose is either Registration within legal
the sale of real property, the prescription time-limits following
transfer of business, or the transfer any declaration deemed to be false.
or partition of property involving Such matters shall, if the false
real estate or business, each of the statement is in a declaration of
sellers, buyers, parties to the inheritance, be brought before the
transfer, beneficiaries of the criminal court at the place of
partition, their husbands, guardians residence of the deceased and, in
or legal administrators shall be all other cases, before the criminal

court either at the place of DIVISION III:
residence of the offender or of the RIGHT OF ACCESS
place at which the offence was
Section 375.- Depositaries of civil
committed.
status registers and tax rolls, and
Section 372.- Regardless of the any other persons responsible for
obligation prescribed by Section records of public deeds shall be
371 above, any notary who bound to allow access on the spot
receives an instrument relating to to taxation officials any time they
the sale, transfer, or partition of so request and to let them obtain, at
property shall be bound to read to no cost, any information, extracts
the parties involved the provisions or copies they may require in the
of the said Section and the interest of the Treasury, under pain
penalties provided under the penal of a fine of 2,000 CFAF for refusal
code. of access which shall be duly
Mention of the reading shall be established by a report of the
made expressly in the instrument taxation official.
under pain of a fine of CFAF These provisions shall also be
100,000. applicable to notaries, bailiffs,
Section 373.- The provisions of registrars and public administration
Sections 371 and 372 above shall clerks, for instruments of which
be applicable to contracts relating they are depositaries, except for
to the transfer of lease rights or restrictions arising from the
benefits from a lease promise on provisions of sub-paragraph below
all or part of a real property. and from Section 377 below.
These provisions shall not apply to
DIVISION II: wills and other instruments of
LEGAL AID, TRANSMISSION liberality due to death, drawn up in
OF ENFORCEABLE the lifetime of the testator.
DECISION TO THE REVENUE Such access may be requested only
COLLECTOR on working days.
Section 374.- Registrars shall Section 376.- The only instruments
forward to the Tax Collector, to which taxation employees may
within the month of the judgment request access in local
ordering payment of costs or tax on administration and council services
costs by the judge, the extract of shall be those listed in Section 270
the judgment or the executory of this Code.
clause under pain of a fine of
CFAF 50,000 for each extract of Section 377.- Depositaries of
judgment or executory clause not registers of bonded warehouses
forwarded within the said time- shall be bound to grant taxation
limit. employees access thereto under
conditions stipulated in Section

376 above and subject to the to enforce the judgment which was
penalties stipulated therein. duly notified, it shall cease to be
effective only when it is
Section 378.- All companies
established, by means of an entry
within the Community or abroad
made by an Inspector in the main
irrespective of their nature,
books of the company or
managers of all kinds of
establishment, to the effect that the
enterprises, insurers engaged in all
Administration has been granted
kinds of insurance transactions,
access as ordered.
shall be subject to inspection by
the Taxation Department and shall The collection of the fine shall
be bound to grant employees follow the procedure in respect of
thereof ranking at least as registration matters.
Inspector or acting in that capacity Section 380.- The powers granted
at their head offices as well as to taxation employees under
branch offices, access to their Section 379 above with regard to
registers, securities, policies, companies may be exercised in
supporting documents for respect of banks by any person(s)
expenditure, accounting documents from any establishment(s)
as well as such other documents as conducting banking business for
reports, minutes of meetings, the purpose of controlling the
holdings, list of coupons, payment of taxes by these persons
correspondences, etc., to enable and/or establishment as well as by
these employees to ascertain third parties.
whether registration regulations
have been respected. Section 381.- The same provisions
shall apply to all law officials and
Refusal of access shall be
all traders whose turnover level
established by a report.
falls within the range of inspected
Section 379.- Each State shall returns, in accordance with the
determine the amount of fine for legislation of each State of the
refusal to grant access under Community.
conditions prescribed in the
preceding Section. DIVISION IV:
Regardless of this fine, all parties REGISTERS OF NOTARIES,
subject to inspection by taxation BAILIFFS, REGISTRARS,
employees shall, in case of CLERKS, AUCTIONEERS
litigation, be required to re-submit AND BROKERS
supporting documents which were Section 382.- Notaries, bailiffs,
withheld, under pain of payment of registrars and public administrative
at least 5,000 CFAF per day of clerks shall keep columnar
lateness. The fine shall be effective registers in which they shall each
from the date of signature by the day enter the following, in serial
parties or of notification of the order and without blank lines or
report drawn up to establish refusal interlineations:

1) notaries, all instruments Section 384.- Notaries, bailiffs,
and contracts which they receive, registrars and clerks of government
including those delivered to the services shall submit their registers
parties, under pain of a fine of for countersignature every quarter
CFAF 100,000 for each omission; to the Tax Collector of their place
2) bailiffs, all instruments and of residence, who shall countersign
writs served by them, under pain of each register and indicate the
a fine of CFAF 100,000 for each number of items recorded therein.
omission; The said registers shall be
submitted each year during the first
3) registrars, all instruments two weeks of the months of
and judgments whose copy kept by January, April, July and October,
the authority must, in accordance under pain of a fine of CFAF
with the present Code, be 50,000, irrespective of the length
registered, under pain of a fine of of the delay recorded.
CFAF 50,000 for each omission;
Section 385.- Regardless of the
4) clerks, instruments of
provisions of the preceeding
administrative authorities and
Section, notaries, bailiffs and
public establishments subject to
clerks shall be bound to allow
registration by virtue of the
access to their registers to
provisions of Section 270 above,
registration employees who show
under pain of a fine of CFAF
up for verification purposes, under
50,000 for each omission.
pain of a fine of CFAF 1,000,000
The absence of a register shall be francs for refusal, to which shall be
punished with a fine to which shall added a penalty of CFAF 100,000
be added a fine of CFAF 50,000 per day of delay.
for the delay.
In case of a refusal, the registration
Section 383.- Each item of the employee, shall establish draw up a
register shall indicate the report to that effect.
following:
Section 386.- The registers shall be
1) its number; numbered and signed as follows:
2) the date of the instrument; - for notaries, by the president or
3) the nature of the instrument; failing this, another judge of the
4) the full names of the parties and civil court at his place of
their place(s) of residence; residence;
5) a brief description of the - for bailiffs and courts registrars,
property concerned, its location by the president or the judge he
and price, in the case of appoints for this purpose;
instruments relating to usufruct or - for administrative clerks, by the
possession of property or funds; head of the administrative
6) a reference to payment of service.
the registration fee.

Section 387.- Provisions in respect be effected during the periods
of the keeping and submission of prescribed in Section 384 above.
registers shall be applicable to Registrars shall, under pain of a
auctioneers and brokers, but solely fine of 2,000 CFAF for each
with respect to records of sales of omission, record in the special
movables and goods as well as register prescribed in the preceding
instruments drawn up as a result of Section the criminal records which
such sales. they issue.
Section 388.- Regardless of the
obligations binding upon them DIVISION V:
under Sections 121 et seq. of this PUBLIC SALE OF MOVABLES
Code, court registrars shall, subject Section 390.- Furniture as well as
to the penalties provided for in this goods and chattels, wood, fruits,
Part of the Code, keep an crops, breeding products and all
unstamped register, which shall be other movables may be sold by
numbered and signed by the public auction only in the presence
President of the civil court, with of and by law officials vested with
daily, columnar entries in serial such powers.
order and without blank lines or
interlineations of all instruments No legal officer may sell movables
and judgments which are exempted by public auction prior to making a
from stamp duty and registration declaration thereof to the Taxation
formalities. Centre with jurisdiction over the
place where the auction shall be
Each item of the register shall conducted.
indicate the following:
Section 391.- The declaration shall
- its number; be drafted in two copies, dated and
- the date of the instrument; signed by the law official. It shall
- the nature of the instrument; bear the names, place of residence,
rank of the law official, as well as
- the full names of the parties and those of the applicant, those of the
their place of residence. person whose property shall be
Every instrument recorded in this sold, and the date and time of the
register shall bear its serial opening of the auction. It shall
number. cover only the property of the
person named therein.
Section 389.- Registrars shall,
under pain of the penalties The declaration shall be lodged at
provided for in Section 394 below, the Taxation Centre and registered
submit this register for free of charge. One of the copies,
countersigning to the Collector of drafted on stamped paper and
Taxes in their place of residence, bearing the registration details,
who shall countersign it and shall be given to the law official,
indicate the number of the last item who shall append it to the auction
recorded. Such submissions shall report, while the second copy,

drafted on unstamped paper, shall articles, noted in the sales
be filed at the Taxation Centre. report, notwithstanding
payment of the fee and
Section 392.- Each article sold
penalties for forgery;
shall be recorded in serial order in
a report, with its price in words and - other violations of registration
in figures on a separate line. regulations by law officials
Each auction session shall be shall be punishable with fines
reported and signed by the law and payment of the relevant
fees;
official.
Where the sale shall be conducted - fines due from any citizen who
following an inventory, the report violates the provisions of
shall indicate the inventory date, Section 360 (1) of this Code by
the name of the notary who selling or causing to sell items
conducted it and the payment of by public auction without a law
registration fee. official, shall be determined
according to the seriousness of
Section 393.- Auction sales reports the offence; however, the fine
may be registered only at the place may not be less than 1,000
where the declarations were francs or exceed 10,000 CFAF
lodged. for each sale, in addition to the
Registration fees shall be due in payment of the fees due.
respect of the cumulative amounts Section 395.- Taxation employees
of various sales reports to be shall be authorized to go to any site
registered within the time limit at which sales by public auction
prescribed in Section 276 et seq. of are conducted and request that the
this Code. reports thereof and the copies of
Section 394.- Infringement of the prior declaration be presented to
provisions above shall be them.
punishable with the following They shall prepare reports on any
fines: offences they may have noted and
- 10,000 CFAF for any law established.
official who conducts a sale Legal proceedings shall follow the
without lodging a declaration, procedure prescribed in Chapter 13
or any law official who fails to of this Code.
append the declaration to the Evidence from witnesses may be
auction sale report; accepted in respect of sales
- 10,000 CFAF for every article conducted in violation of the
sold and not recorded in the sale preceding provisions.
report, in addition to payment
Section 396.- Civil servants who
of the registration fee thereof;
conduct the sale of movables of a
- 10,000 CFAF as well for each CEMAC State or its local councils
modification in the price of shall be exempted from lodging the

declaration stipulated in Section to clarify issues as well as furnish
389 of this Code. Agents proof in respect of securities and
responsible for the sale of property movable property not recorded in
forming part of an estate managed the declaration.
by official trustees shall equally be Where the request for proof is
exempted. forwarded by registered mail with
acknowledgement of receipt, the
DIVISION VI: response must be received within
SPECIAL DUTIES RELATING the time-limit set by the
TO TRANSMISSION ON registration service and such time-
DEATH, FORM OF limit may not be less than thirty
DECLARATIONS days.
Section 397.- Heirs, legatees and Failure to respond within the set
donees, or the guardians or trustees time-limit or in the event of a
thereof, shall be bound to file a refusal, proof to the contrary shall
signed and detailed declaration on no longer be admissible,
a form supplied by the notwithstanding any refunds which
Administration. may subsequently be deemed
However, with respect to real justified.
property situated in areas of
jurisdiction of Tax Collection DIVISION VII:
Offices other than those at which REAL ESTATE: DUTIES OF
the declaration was lodged, the PURCHASER, NOTARIES
detail shall be presented not in the AND REGISTRARS OF
declaration but separately for each MORTGAGES AND LANDED
office on a form supplied by the PROPERTY
Administration and signed by the Section 399.-(1) All vendees of
declarant. real estate located within CEMAC
The declaration shall state the dates and forming part of inheritance
and places of birth of all heirs, may not pay the purchase price,
donees and legatees. except upon presentation of a
With respect to persons born in a certificate issued free of charge by
country other than a CEMAC the Tax Collector to attest either
State, the date of birth shall be the payment or the exemption from
ascertained prior to the registration transfer on death taxes, except
of the declaration; failing this, the where he prefers to keep and hold
highest fees due to the Treasury as a treasury guarantee up to the
shall be collected, except in the time of presentation of the
event of a refund of excess Collectors’ certificate, an amount
payment. equal to duties calculated on the
basis of the price.
Section 398.- Employees of the
(2) Whoever violates the
registration service may require the
provisions of Section 399 (1)
heirs and other rightful claimants

above shall be personally liable for January, April, July and October,
the fees and penalties due, as well under pain of a fine of 2,000
as a fine of 5,000 CFAF, except CFAF.
where a complaint has been lodged Such records shall also be
against the debtor. acknowledged on unstamped
(3) Any notary who receives an paper.
instrument establishing the
purchase of real estate forming DIVISION IX:
part of an inheritance shall be REGISTERED BONDS ISSUED
jointly and severally liable for the BY A MEMBER STATE OF
fees, fines and levies referred to in THE COMMUNITY AND
Section 399 (2) above. REGISTERED ORDER
(4) The office of the registrar of SECURITIES HELD BY
landed property shall not register DECEASED TRANSFER
any instruments or documents Section 401.- The transfer,
establishing the transmission on conveyance, conversion of
death of real estate titles or enter, securities to bearer bonds, or the
in lands registers, transfers on refund of registered securities
death of these same titles except on issued by a member State of the
presentation of a certificate issued Community, or registered
by the Tax Collector free of charge securities of companies or of
which attests to payment of or regional and local authorities held
exemption from fees due in respect from deceased or absent owners
of transfers on death. may not be effected except upon
(5) Any registrar who infringes presentation of a certificate issued
the provisions of Section 399 (4) without cost by the Tax Collector
above shall be personally liable for who receives payment of fees for
the fees and penalties due except transmission on death.
where there is a petition against the Where the transfer, conveyance,
debtor. He shall also pay a fine of conversion, or refund requires the
5,000 CFAF. production of a certificate of
ownership issued in accordance
DIVISION VIII: with regulations governing
NOTICE OF DEATH registered securities, it shall be
Section 400.- Mayors and civil incumbent on the person drafting
servants ranking as such shall the instrument to endorse the
forward to the Collector of Taxes a certificate issued by the Tax
certified record of death Collector, if necessary, as provided
certificates issued by them every in the preceding paragraph. The
quarter. responsibility of the certifying
official shall, in such case, be
These records shall be issued on substituted with that of the
unstamped paper and shall be company or local authority.
forwarded during the months of

Anyone acting in contravention of insurer’s name or corporate name
the foregoing provisions shall be as well as the amount of the
personally liable for the fees and coverage.
fines due, except for appeals Any declaration of transfers on
against the taxpayer, and shall be death which fails to include this
liable for an additional fine of specification shall be deemed to be
5,000 CFAF. non-existent.
Section 402.- Where the transfer,
conveyance, conversion of DIVISION XI:
registered securities to bearer NOTICE BY INSURERS
bonds is effected in order to Section 404.- Companies,
negotiate the registered security, insurance companies and all other
the certificate of the Tax Collector insurers within the Community or
referred to in the preceding Section abroad which sign a fire insurance
may be replaced with a declaration contract or agreement that is still
of the parties on unstamped paper, valid at the time of death for
stating clearly the securities in movable property located within a
question and indicating that the CEMAC State and forming part of
transfer is done to permit payment an inheritance or belonging to the
of fees for transmission on death spouse of a deceased person shall,
and that the proceeds shall be paid within a fortnight from the day
directly to the competent Tax they were informed of the death,
Collector so as to receive the forward to the Tax Collector at the
declaration of estate through the place of residence of the deceased,
intermediary responsible for the notice containing the following
negotiation. information:
Any intermediary who fails to 1) insurer’s name or
effect the payment provided for corporate name and registered
under the preceding paragraph address;
shall be personally liable to a fine
equal to the amounts unduly 2) full name and address of
withheld. the insured as well as the date of
his death or the death of the
DIVISION X: spouse;
FIRE INSURANCE TAKEN 3) the number, date and
OUT BY DECEASED duration of the insurance policy, as
PERSONS well as the value of the insured
Section 403.- In all declarations of items.
transfer on deaths, heirs, legatees Acknowledgement of receipt
or donees, shall indicate whether thereof shall be required.
the movables being transferred Whoever violates the preceding
have been insured against fire provisions shall be liable to a fine
under a still valid policy, stating of 5,000 CFAF.
the date of the contract, the
DIVISION XII: they present the certificate issued
OBLIGATIONS OF by the Tax Collector.
DEPOSITARIES OR DEBTORS (3) Anyone who infringes the
OWING AMOUNTS DUE AS A provisions of this Section shall be
RESULT OF DEATH personally liable for the fees and
Section 405.- (1) Government penalties due, except where a
services, establishments or all petition is lodged against the
other bodies subject to control by debtor, as well as an additional
administrative authorities, firms, fine of 5,000 CFAF.
companies, stockbrokers, money
changers, bankers, discounters, law DIVISION XIII:
officials or business agents who OBLIGATIONS OF
are depositaries, holders or debtors COLLECTORS
of title deeds, sums or securities Section 406.- Collectors of taxes
forming part of an estate on which may not, for any reason, including
they have initiated proceedings, assessment by experts, defer the
shall forward, either prior to the registration of instruments and
payment, return or transfer, or transfers on which fees have been
within a fortnight following the paid at the rates laid down in the
transactions, the list of the said title present Code.
deeds, sums or securities to the
Tax Collector at their places of They may not suspend or halt
residence. A receipt shall be issued procedure by withholding
thereof. instruments or writs; provided that
when an instrument or writ of
(2) National life insurance which no copy is available
companies and their branch offices contains information that may be
set up within the Community and of value in determining liability to
foreign companies may not pay fees, the Collector may have a
any amounts, annuities or copy made and certified by the
emoluments to any beneficiary official who presented it. In the
resident in the community event of refusal, he may withhold
following the death of the insured the instrument for not more than
person, except on the presentation twenty-four hours in order to
of a certificate issued free of obtain a copy in due form at his
charge by the Tax Collector, in expense, subject to claiming these
accordance with Section 401 (1) of costs back where applicable.
this Code, establishing the
payment or exemption from the tax The present provision shall apply
on transfer on death, except where to instruments under private seal
they prefer to hold as Treasury which are presented for
guarantee a sum equal to the registration, subject to the
amount of the fees calculated on provisions of Section 369 of this
the amounts, annuities or Code.
emoluments due, up to the time

Section 407.- The receipt for inheritance did not include fixed
registration shall be placed on the property and is not liable to any
instrument registered or on the duty.
declaration of the new owner.
The Collector shall show the date DIVISION XIV:
of registration, the register folio REBATE OR REDUCTION OF
number, and the fees charged in FEES AND FINES
words. Section 410.- Competent
When the instrument contains two authorities in each Member State
or more provisions each subject to may grant a rebate or reduction of
a separate fee, the Collector shall fees and fines.
mention them summarily and show CHAPTER XIII:
the separate fees charged. COLLECTION AND
For instruments under private seal DISPUTES
which are presented with the
original for registration, separate DIVISION I:
registration fees shall not be COLLECTION
charged and the receipt shall be Section 411(new).- Duties, taxes
given on each copy. and, in general, all other levies
Section 408.- The Tax Collector normally collected by the
may deliver extracts from his Directorate General of Taxation
registers only by order of the shall be collected in accordance
President or the Court, when the with the rules set out in the Manual
said extracts or copies are not of Tax Procedures.
requested by a contracting party or Such claims shall, failing payment
an assign thereof; they shall be within the time-limit, be made
paid 1,000 CFAF for searching through collection orders issued by
through each year indicated and a the Taxation Centre with territorial
year commenced shall be jurisdiction.
considered as a full year.
The taxpayer shall be notified of
Section 409.- No public authority, the Collection Order, which shall
registration office, or any official serve as an injunction to pay
thereof, may grant a rebate or without delay the fees demanded
reduction of the duties laid down which shall be due forthwith.
by this Code or suspend or cause The notification of the Collection
the suspension of the collection of Order shall stay the statute of
such duties, under pain of personal limitations against the Tax
liability. authority and replace it with the
However, the Tax authority shall statute of limitation under ordinary
reserve the right not to require a law.
declaration in the case of lineal
Section 412 (new).- The rules of
inheritance and between spouses
procedure for litigation and
where it can be presumed that such
collection of stamp duty shall be adhesive stamps, or by
the same as those set forth in the endorsement for stamp duty, or
Manual of Tax Procedures with against declaration or on
respect to direct taxes, duties and production of statements or
fees. extracts, or at a fixed rate.
Section 413.- Deleted. Section 423.- Payment of fees of
Section 414.- Deleted. any nature shall be by means of
adhesive stamps of a kind and with
Section 415.- Deleted. various face values, of stamped
Section 416.- Deleted. paper, of endorsement for stamp
duty, of machine stamping or on
DIVISION II: production of statements, except as
PROCEEDINGS BY PART IES provided for by this Code.
AND COURTS
Section 424.- Each stamp shall
Section 417.- Deleted. distinctly bear its price and the
Section 418.- Deleted. legend shall be an inscription of
the name of the member State of
the Community in which it was
CHAPTER XIV: produced.
STAMP AND STAMP DUTY Section 425.- Without prejudice to
any special provisions contained in
DIVISION I: this Code, the following shall be
GENERAL PROVISIONS jointly and severally liable for the
Section 420.- Stamp duty in payment of stamp duty and fines:
countries of CEMAC is established - all signatories of
independent of registration fees, on sygnallagmatic instruments;
all papers to be used for civil and
legal instruments and documents - lenders and borrowers of all
which may be brought before law obligations;
courts as proof. - law officials who have received
It shall be collected on the basis and drawn up instruments
and in accordance with the rules referring to unstamped
laid down in this Code. instruments.
Section 421.- Stamp duty shall be Section 426.- In general, stamp

fixed according to the nature of the duty shall be paid by the party
instruments subject thereto. whose interest the instrument
serves.
There shall be no exemptions
except those expressly indicated in Section 427.- Stamp duty on all
this Code. instruments between regional and
local authorities of a Member State
Section 422.- Stamp duty shall be or between a public body of the
paid by use of stamped paper, use union on the one hand, and private
of stamping machine, use of

individuals, on the other hand, 7) instruments of
shall be borne by the latter. administrative authorities and
public institutions concerning the
DIVISION II: transfer of ownership, usufruct or
STAMP DUTY BASED ON enjoyment, public sale by auction
PAPER SIZE to highest or lowest bidder and by
tender and the sureties relating to
A - General rules such instruments;
8) all memoranda, requests or
Section 428.- Stamp duty based on
petitions in the form of letters or
paper size shall be charged on all
otherwise, addressed to duly
paper used for original drafts,
constituted administrative
extracts and true copies of the
authorities or Government
following instruments and
services;
documents:
9) instruments between
1) notarial instruments,
individuals under private contract
extracts and copies thereof;
and copies of private revenue or
2) instruments of bailiffs and management accounts;
copies thereof;
10) registers of legal offices in
3) instruments and judgments which instruments subject to
of lower courts or other such registration of original drafts are
courts, the police, and arbitrators, recorded as well as registers in
extracts and copies thereof; registries pertaining to civil and
4) special instruments of commercial matters;
lower courts and their registrars, 11) registers of notaries,
extracts and copies thereof; bailiffs and other law officials;
5) instruments of defense 12) registers of firms and joint
counsels and proxies recognized by stock companies;
the courts and extracts or copies
13) registers of private
thereof, except, however, for pleas
establishments and schools;
presented in letter form and giving
rise to prior pleadings or petitions; 14) instruments of business
agents, directors, managers,
6) instruments of duly
creditors’ syndics, and suppliers;
constituted administrative
authorities which are subject to 15) instruments of post and
registration or issued to citizens parcel services;
and all copies and extracts of 16) instruments of bankers,
instruments, in particular civil merchants, ship owners, traders,
status certificates, and extracts of manufacturers, brokers,
decisions and proceedings of the stockbrokers, where they are
said authorities, which are issued brought before law courts;
to individuals; 17) bills submitted to the State,
semi-public companies,
administrative and semi- 2) applications submitted by
administrative bodies; taxpayers to registrars of
18) in general, all instruments, administrative courts in respect of
books, extract and copies, whether matters of direct taxes and other
public or private, for use in respect such taxes;
of obligations, discharge, evidence, 3) proxies with regard to
applications or defense; all books, complaints submitted or defended
registers and copies of letters such by others in matters of direct taxes
as may be produced in court as and other such taxes;
being authentic, as well as extracts 4) appeals against decisions
and copies made of such books or of administrative courts in matters
registers; of tax complaints;
19) extracts from criminal 5) receipts for goods
records; deposited in bonded warehouses;
20) transires; 6) money order payments or
21) signed plans; verification lists sent to creditors
22) copies of title deeds; by registrars in registration and
taxation matters.
23) statements and invoices in
excess of 25,000 CFAF submitted 7) such documents shall be
to public accounting officers as drafted on a half sheet of paper,
evidence of expenditure; containing thirty-five lines per
page of twenty-five syllables per
24) declarations of verbal line, compensation being made
leases; from sheet to sheet;
25) declarations of succession; 8) appeals in respect of ultra
26) acknowledgements of vires or breaches of the law, in
underestimation. pension matters;
9) instruments drawn up to
B - Special applications establish insurance agreements or
Section 429.- Copies of judgments life annuities and all additional
destined to parties appointing clauses to these agreements, as
notaries, counsels for the defense, well as copies or extracts thereof.
registrars, bailiffs, brokers and Section 430.- Photocopies and
auctioneers; other reproductions using
1) one of the two copies of photographic means or others
the declaration which law officials made to serve as copies or extracts
must submit to the registration shall be subject to stamp duty
office prior to conducting a public equal to that of written documents.
sale by auction of movables; the
copy subject to stamp duty is the
one to be appended to the report of
the sale;

C - Special rules relating to Section 433.- It may not be
copies of writs allocated as tax and law officials
may not request payment as refund
Section 431.- Stamp duty on
of stamp duty on copies, any
copies of writs, of notifications of
amounts exceeding the value of the
all judgments, and of instruments
stamps affixed in implementation
or documents shall be discharged
of the foregoing provisions.
by machine, stamping or by
endorsement for stamp duty by the Section 434.- Paper to be used for
Inspector on the first page of the producing copies of writs may not
original of the writ at the time of be smaller than half the size of a
its submission for registration normal sheet of paper.
formalities.
Section 435.- Copies of writs,
Section 432.- Notwithstanding the
notifications of all judgments, and
entries prescribed by the law in
of instruments or documents must
force in each Member State of the
be accurate, legible, without blanks
Community, bailiffs and process
or deletions and without
servers shall clearly state at the
abbreviations.
foot of the original and the copies
of each writ or process: Section 436.- Copies of writs,
1) the number of sheets of notifications from defense-counsel
paper used, both for copies of the to defense-counsel and
original and for copies of the notifications of any judgment,
documents served; instrument or document may not
contain:
2) the stamp duty payable
based on paper size.
Any omission shall be punishable
with a fine of 2,000 CFAF.

- on half a sheet of normal paper D - Rates and collection
of thirty-five lines per page and Section 438.- Paper to be used as
twenty-five syllables per line; official paper for stamp duty
- on standard, more than thirty purposes shall be produced in the
five lines per page and thirty following sizes:
five syllables per line;
- on a register page, more than They shall bear a special
forty lines per page and forty watermark, made of the pulp itself;
syllables per line. the mark on official paper shall be
at the top left-hand corner of the
Section 437.- Any infringement of page.
the provisions of Section 435
above shall be liable to a fine of
2,000 CFAF.
Description Format
Length Width
- register page 54 42
- standard paper 42 27 or 29.7
- ½ sheet of normal paper 27 or 29.7 21

Section 439.- (1) Persons who service, the obliteration shall be
desire to use paper other than the done by the said service.
official paper types or parchments Section 442.- Obliteration shall
shall be required to stamp them consist of an inscription in
prior to their use. ordinary black ink across the seal
In that case, the paper shall be of the date, place at which the
stamped by machine, but the mark stamp was affixed and the
shall be on the top right hand side signature of the competent person
of the sheet. who effected the obliteration.
(2) The stamp duty on Obliteration may also consist of
administrative documents issued signing in thick ink, stating the
through electronic means shall be place of residence, the name or
paid on-line, in accordance with company name of the party, as
the procedures specified by well as the date of obliteration.
regulation. This shall be done in such manner
Section 440.- Tax Collector may that the text, date and signature or
substitute the endorsement seal go over the edge of the stamp
formality for any kind of stamp on each side.
duty based on paper size by Section 443.- There shall be an
affixing adhesive stamps. adhesive stamp of a single size for
Paper or parchment to be used in the payment of all fixed general or
drafting instruments of all kinds special rates.
and copies issued by law officials Section 444.- The rate of stamped
may be stamped by affixing paper supplied by the
adhesive stamps, provided that administration and stamp duty
such paper and parchments are based on paper size which
stamped before their use. taxpayers cause to be stamped
The adhesive stamp must be shall be determined by each State,
affixed on the top left-hand corner according to the following sizes:
of the f the page. Description (Format) Rate
Section 441.- Wherever this Code - register page (0.42 x 0.54) -
permits or requires the use of
adhesive stamps, the stamp shall be - standard paper (0.27 x 0.42) -
obliterated by law officials or civil - Half sheet of (0.21 x 0.27) -
servants for instruments published normal paper
and by the parties for private
instruments not compulsorily Section 445.- Stamp duty shall not
subject to the registration exceed 1,600 francs or fall below
requirement. 300 CFAF, irrespective of paper
For instruments which by their sizes, whether they exceed register
nature must be submitted to a paper or

Section 446.- If paper or duty based on paper size, but
parchments that are subject to which was written on unstamped
adhesive stamp are of sizes other paper;
than those of official paper, the 3) each copy which contains a
duty based on paper size shall be higher number of lines per page
paid at the rate of the next higher than that prescribed under Section
size of official paper. 448 of this Code.
Offenders shall, in addition, pay
E - Prescriptions and the relevant stamp duties.
prohibitions of stamp duty based
on paper size DIVISION III:
STAMP DUTY ON THE ISSUE
Section 447.- Notaries, bailiffs, OF CERTAIN DOCUMENTS
arbitrators and clerks and other AND MISCELLANEOUS
public depositaries may use only ITEMS
stamped paper either of half the
size of standard paper or the next A - Passports, passes, safe-
higher size for copies and extracts conduct and visas
they issue in respect of instruments
in their custody to serve as Section 451.- Fiscal stamp rates for
originals of those filed or the issue or extension of the
appended. validity of passports for individuals
Section 448.- Paper used for copies or groups of persons shall be fixed
may not contain, with by each State.
compensation from page to page, This rate shall be collected by
more lines per page and syllables means of fiscal stamps affixed by
per line other than as stipulated in the Administrative authority on the
Section 435 above. passport booklet in use in each
Section 449.- Parties who draft an Member State.
instrument by private agreement Section 452.- Authorities
shall prepare a copy on stamped responsible for issuing passports
paper, with the same signatures as shall have the right to extend the
those on the instrument itself, validity thereof.
which shall be lodged at the Tax
Collection Office when so Such extension shall be established
required. by fiscal stamps affixed on the
passport.
Section 450.- A fine of 2,000
CFAF shall be paid for: These stamps shall be affixed close
to the extension inscription by the
1) any public instrument or competent authority and shall be
copy written on unstamped paper; obliterated as stipulated in Section
2) each instrument or 442 of this Code.
document signed under private
agreement and subject to stamp

Section 453.- The stamps affixed Nationals of countries outside
on a group passport shall be valid CEMAC shall be exempted from
only for one return trip. payment of stamp duties stipulated
Section 454.- The stamping of an in Section 455 above, subject to
exit visa on a passport may entail reciprocity.
payment of stamp duty. Section 457.- Visa fees on national
passports issued to foreigners shall
Section 455.- The visa stamped on
be collected by affixing stamps.
passports of nationals of countries
These stamps shall be affixed on
outside the Community and which
the passport close to the visa
are issued through diplomatic or
inscription. They shall be
consular services of Member States
obliterated by a signature in bold
shall entail payment of stamp
ink indicating the date of
duties; the visas involved are:
obliteration and in such manner
- non-stop transit visa; that the inscription extends over
- transit visa for a stay of less the edge on both sides of the
than 10 days; adhesive fiscal stamp.
- visa for a short stay of between Section 458.- Where a passport or
10 days and three months; a visa is issued without charge by
- tourist visa (less than 30 days); the administrative authority after
justification on the person’s
- visa valid for one year and for a destitution, it shall be indicated on
single or multiple entries; the passport or near the visa that it
- permanent visa for a stay of had been issued free of charge.
more than three months; Failing such indication, the holder
- visa on a collective passport; may be deemed to be using an
unstamped passport and liable to a
- re-entry visa;
fine of 5,000 CFAF in addition to
- re-entry visa valid for one year the stamp duty stated above.
and for a single entry;
Section 459.- Passes issued in lieu
- re-entry visa valid for one year of passports and safe conducts
and for multiple entries; abroad and which are valid for a
- re-entry visa valid for 18 short stay and a return trip shall be
months and for a single entry; subject to stamp duty.
- re-entry visa valid for 18
months and for multiple entries.
Section 456.- Nationals of Member
States of CEMAC shall be
exempted from payment of stamp
duties referred to in Section 454
above.

- duplicates thereof.
B - Identity and residence cards
Section 465.- The issuing of
Section 460.- Identity cards and proficiency certificates to drive
the duplicates thereof issued in some urban transportation vehicles,
each Member State of the especially taxis, shall be subject to
Community, as well as their stamp duty.
renewal shall be subject to stamp
duty. 2 - Vehicle registration licenses
Section 461.- Residence cards
Section 466.- Vehicle registration
issued to foreign nationals shall be
licenses of motor vehicles and
subject to stamp duty, depending
other motorized conveyances and
on whether it is:
the duplicates thereof shall be
- a renewal; or subject to a stamp duty.
- a duplicate.
Section 462.- Residence permits D - Firearms licenses
issued to foreigners shall be
subject to a stamp duty at the Section 467.- Firearms licenses
following rates: shall be subject to stamp duty at
the time they are issued or
- temporary resident, validity of renewed. This shall also apply to
not more than one year; duplicates thereof.
- ordinary resident, validity of E - Licenses for hunting and like
not more than one year;
Activities
- privileged resident, validity of Section 468.- Licenses for hunting
not more than two years. and like activities mentioned below
Section 463.- Stamp duty as well as duplicates thereof shall
applicable to identity cards, be subject to a stamp duty, as
residence permit issued to follows:
foreigners shall be paid by affixing (a) small game hunting license
adhesive stamps. They shall be for residents;
obliterated in accordance with the
(b) small game hunting license
provisions of Section 442 above.
for non-residents;
C - Motor vehicles (c) big game hunting license for
residents;
1- Stamp duty on driving (d) big game license for
licenses nonresidents;
Section 464.- A stamp duty shall (e) license to capture wild
be charged on driving licenses, animals;
depending on whether they are: (f) professional photographic
- national driving licenses; or hunting license;

(g) amateur photographic hunting and abatement incentives, requests
license; for tax transactions and approvals
(h) professional cine-camera or authorizations to exercise a
hunting license; profession shall be subject to a
specific stamp duty.
(i) amateur cine-camera hunting
license.
DIVISION IV:
F - Transport contracts and bills STAMP DUTY ENDORSED IN
of lading DEBIT
Section 471.- A special visa on the
Section 469.- Bills of lading drawn instrument in lieu of stamp duty
up in respect of the transport of endorsed in debit shall be required
goods by river or sea shall be for instruments which are subject
subject to stamp duty regardless of to special visa in lieu of
the number of copies. registration in debit and which are
This duty shall be paid against a not exempted from stamp duty. All
declaration during the first month instruments which are subject to
of each quarter for all bills of registration in debit and not
lading drawn up in the previous exempted from stamp duty shall be
quarter. subject to stamp duty endorsed in
Section 470.- Contracts for the debit.
transportation of goods by road, air Section 472.- The requirement for
or inland waterway established by endorsement in debit shall be
a waybill or any such other concretized by a visa which is
document shall be subject to stamp dated and signed by the competent
duty. Tax Collector. The visa shall state
This duty shall be collected on the in detail the fees subsequently due
basis of a statement following in figures and the total thereof in
declaration by the carriers during words.
the first month of each quarter for
transport documents used during DIVISION V:
the previous quarter. GENERAL EXEMPTIONS
In case of transportation within Section 473.- In addition to
member States of the Community, instruments which may be
this duty shall be collected at the exempted by special instruments,
place where the contract was the following shall, in general, be
drawn up. exempted:
1) all judgments or judicial
Section 470 a: Claims and decisions regardless of the court
personal appeals, requests for concerned, and which are not final;
suspension of payment, claims for
2) instruments drawn up by
compensation, reimbursement or
virtue and in application of
restitution of taxes, claims for tax

regulations on industrial accidents and employees of member States
and occupational diseases, as well travelling abroad on mission;
as copies of reports of 16) receipts of all kinds;
investigations parties may cause to
be issued to them in matters of 17) instruments drawn up by
industrial accidents; notaries and certified documents
establishing or giving notification
3) all instruments drawn up in of the dissenting voice of
the implementation of labour law; ascendants to a marriage to be
4) registers of all public contracted;
administrative services and public 18) opinions of parents of
establishments for maintaining minors whose indigence has been
order and for general established by competent
administration; authorities;
5) instruments on advances 19) quarterly lists of death
from securities of Member States certificates which mayors forward
or securities issued by the to Tax Collectors, as well as
Treasuries of these same Member receipts thereof;
States;
20) petitions and memoranda
6) application for legal submitted to constituted
assistance by an individual written authorities, administrative services,
on plain paper; as well as petitions for assistance
7) application for a police forwarded to constituted
record issued to individuals; authorities;
8) checks and bank transfer 21) requests for information or
orders; routine correspondence addressed
9) checks drawn on post to public administrative services;
office accounts; 22) instruments relating to the
10) receipts issued to registrars swearing in of magistrates, civil
by Tax Collectors, extracts of servants or employees of member
judgments which registrars must States, of their auxiliary services or
furnish in the implementation of of their regional and local
the laws on registration; authorities;
11) indigency certificates, 23) instruments or documents
passports and visas on passports for the sole purpose of protecting
issued to indigents who are war orphans;
recognized as being unable to pay 24) declarations referred to by
the cost; trade register regulations;
12) trade registers; 25) civil status registers and
13) service books; annual and ten-year tables of these
14) military service books; registers;
15) diplomatic and service
passports issued to civil servants
26) work certificates issued to commercial claims below 25,000
workers, employees or servants; francs;
27) the second copy kept in the 37) non assessment
service in charge of registration of certificates, tax returns or copies
the declaration in respect of the thereof, issued by administrative
public sale by auction of movables; services.
28) instruments for purchase,
exchange or lease and in general DIVISION VI:
all written documents whose prices MISCELLANEOUS
and fees are charged to member PROVISIONS
States as well as their regional and Section 474.- No person may sell
local authorities; or endorse in debit stamps or
29) tax returns of all kinds; stamped papers or use a stamping
machine except when so
30) declarations in respect of
commissioned by the
settlement of taxes and custom
Administration under the pain of a
duties;
fine of CFAF 1, 000, 000 (one
31) all contracts concluded million) in the first instance and
between member States and their CFAF 10, 000, 000 in case of a
regional and local authorities in subsequent offence, without
respect of the recruitment of prejudice to criminal sanctions.
personnel of administrative
Fiscal stamps and stamped paper
services;
seized from persons selling them
32) all instruments and shall be confiscated for the benefit
transfers between social insurance of the Treasury.
bodies in the execution of their
social mission and whose fees Section 475.- Subsidiary outlets
would have been borne by the said may be set up by special
bodies; regulations enacted in the manner
in force in each Member State.
33) purchase orders for goods
in firms, in accordance with local Section 476.- Stamps or stamped
practices; paper used on any instrument may
not be used for another instrument,
34) applications for
even if the paper was not used
authorization to transfer capital and
completely.
import or export goods;
35) procedural instruments in Section 477.- No two instruments
respect of legitimation of children may be drawn up or dispatched one
born out of wedlock; after the other on the same stamped
paper, irrespective of any common
36) notifications by bailiffs in practice or regulation to the
respect of rulings without the contrary.
requirement for immediate
execution for the recovery of Except for:

- ratification of instruments Section 480.- Statements of fees
drawn up in the absence of drawn up by defense counsels,
parties concerned; bailiffs, registrars, notaries and
- receipts for sales and those for clerks must indicate clearly in a
refunds on settlement contracts separate column and for each
and obligations; disbursement, the amount paid as
fees to the Treasury.
- reports on acknowledgement
and removal of the seals which Section 481.- Where a bill, share
may be prepared following a certificate, security, book, note,
report on the affixing of such insurance policy or any other
seal, and the notifications of instrument subject to stamp duty
bailiffs which may be written and not registered is referred to in
subsequent to interlocutory a public, judicial or extrajudicial
judgments and other documents instrument, and should not be
for which copies are issued. presented to the Tax Collector at
the time of registration of such
Several authentic receipts may be instrument, the law official shall be
given or issued by accountants of bound to explicitly state in the
public funds on the same sheet of instrument whether the security has
stamped paper for advance on one been stamped at the prescribed rate
and the same claim or a single and to indicate the amount of the
period of a leasehold or rents. All stamp duty paid.
other receipts issued on the same
stamped sheet of paper may not In case of omission, notaries,
have more effect than they would defense counsels, registrars,
have had on an unstamped paper. bailiffs and other law officials shall
Section 478.- The imprint of the be liable to a fine of CFAF 10, 000
stamp may neither be covered nor for each offence.
altered. Section 482.- It shall also be
Section 479.- It shall be forbidden forbidden for any Tax Collector to:
for notaries, bailiffs, registrars, - register any instrument which is
artists and experts to act, for judges not drafted on stamped paper at
to pronounce any judgment, for the prescribed rate or which has
public administrative services to not been endorsed for stamp
draft an order on an instrument, duty;
register or bill of exchange which
is not on paper stamped at the - accept for registration protests
prescribed rate or not endorsed for of negotiable bills without such
stamp duty. bills being presented to him in
due form.
No judge or law official may mark
or sign a register subject to stamp Section 483.- Private documents
duty, if the pages thereof are not drafted on unstamped paper
stamped. without breach of stamp duty
regulations, though not included in

the list of exemptions may not be equally be exercised with regard to
brought before law courts without any person(s) or establishment(s)
having been either stamped by engaged in banking activities with
machine, endorsed for stamp duty a view to controlling the payment
or stamped using adhesive stamp, of stamp duties owed by the latter
under pain of a fine of CFAF 10, as well as third parties.
000 in addition to the stamp duty.
Section 487.- The same shall also
Section 484.- Subject to apply to all law officials and
agreements aimed at avoiding traders who make an annual
double taxation, any instrument turnover of more than one million
drafted or signed abroad shall be (1,000,000) CFAF.
liable to stamp duty before it can
Section 488.- No administrative
be used in a member State of the
services in member States, nor
Community, either in a public
their regional and local authorities
instrument, in any declaration or
enterprises transferred or
before a judiciary or administrative
controlled by these States,
authority.
establishments or bodies whatever
Section 485.- All business firms subject to the control of the
regardless of their form and object, administrative authority, may use
all partnerships, entrepreneurs of professional secrecy to bar
any kind of enterprise, all employees of registration services
insurance companies for insurance ranking at least as Inspector or
transactions located in member acting in that capacity, who, for
States of the Community shall be purposes of establishing the
subject to control by employees of amount of taxes owed by virtue of
the Directorate of Taxation and existing instruments, need access
Inspector-Controllers; they shall be to documents of such services.
bound to grant these employees,
who should rank at least as Section 489.- Any refusal of access
Inspector or, acting in that shall be entered in a report and
capacity, at both the head offices shall be punishable by a fine of
and branch offices, access to their 50,000 CFAF.
books, registers, securities, Section 490.- In addition to the
policies, revenue expenditure and fine prescribed in Section 489
accounting documents and any above, any firms, partnerships and
other document such as minutes, others subject to control by
reports, and correspondence to employees of registration services
enable them ascertain whether shall, in case of proceedings, be
stamp duty regulations are being ordered to present the documents
respected. withheld under pain of a minimum
Section 486.- The powers granted penalty of 500 CFAF per day of
to employees of the Directorate of delay.
Taxation in application of Section This penalty shall run from the date
485 above in respect of firms may of signature by the parties or of
notification of the report drawn up force, interests on overdue
to establish the refusal to execute a payments shall, with effect from
duly notified judgment. It shall the date of the distraint order, be
cease on the day it is established calculated at the rate of 6% per
through an inscription by an month of delay for overdue
employee effecting controls on one amounts. Any month commenced
of the main books of the firm or shall count as a full month.
establishment to the effect that the
Section 495.- For purposes of
Administration has been able to
collecting stamp duties, additional
gain access to the documents
fees, fines and penalties, the
requested.
Treasury shall have a preferential
Section 491.- Employees of the right over the debtor’s furniture
Directorate of Taxation shall be and personal effects.
authorised to seize whatever This right shall be similar to that
instruments, registers, bills or provided for in respect of
documents which violate the stamp registration fees.
duty regulation and which are
presented to them. These shall be Section 496.- Any offences
appended to their report, except against stamp duty regulations
where the offenders agree to sign shall be punishable by additional
the said reports or pay the fine and fees, with a minimum of CFAF 10,
the stamp duty on the spot. 000.
Section 492.- Customs, Taxation Section 497.- Any infringement to
or Treasury Directorate employees the provisions of Section 476
shall have the same powers as above shall be punishable by a fine
employees of the registration equal to five times the value of the
service in respect of establishing stamps used, with the minimum
stamp duty offences in instruments fine being 10,000 francs.
or documents under private CHAPTER XV:
agreement and of seizing
TRUSTEESHIP OF ESTATES
documents.
IN ABEYANCE AND
Section 493.- Stamp duties and UNCLAIMED PROPERTY
fines for related offences shall be
collected by distraint order failing DIVISION I:
which proceedings shall be GENERAL PROVISIONS
instituted and judgment passed in
accordance with the registration A - Official trustees or
regulation. provisional administrator
Section 494.- With regard to stamp
Section 498.- Within the territory
duty collected by the registration
of each member State of the
service and which are not subject
Community, the management of
to the payment of fines for late
unclaimed property and trusteeship
payment by the instruments in
of estates in abeyance and property
declared unclaimed shall be - ensuring that land, livestock,
entrusted exclusively to Taxation buildings, furniture, tools and
Services which shall act as official any other objects are entered in
trustees or provisional the inventory report;
administrator thereof through its - collecting all sums and
employees. securities appertaining to the
Section 499.- The duties of official estate;
trustee or provisional administrator - instituting any proceedings
shall consist of managing and necessary against debtors of the
administering property of estates in estate in abeyance and unlawful
abeyance and unclaimed property. holders of unclaimed property;
For this purpose, employees who
perform these duties in the - keeping the books on their
capacity of legal proxies shall management;
administer and manage movables - regularly informing the
and fixed entrusted to them so as to Trusteeship Council and
preserve such property and reporting to the court on their
maintain their profitability in the management.
best possible manner, until such
Section 502.- The official trustee
time that the said property shall
or provisional administrator may
become State property or they shall
not repair buildings entrusted to
be handed over to heirs, who make
them when the cost of such repairs
themselves known later.
exceeds the amount set by each
Section 500.- The administration member State, unless expressly
of the estate of persons who are authorized by the court.
missing or absent and who have
no heirs or duly appointed
or provisional administrator shall
representatives in the member
be personally liable for any gross
States of the Community, shall be
negligence he may commit in his
entrusted to an official trustee or a
management until the accounts are
provisional administrator.
officially approved and closed. He
shall in this case bear any expenses
B - General obligations of the
pertaining to the estate.
official trustee or provisional
administrator Section 504.- With regard to title
deeds and before instituting legal
Section 501.- Official trustees or proceedings, the official trustee or
provisional administrators shall provisional administrator shall
discharge their duties diligently obtain the authorization of the
particularly by: Trusteeship Council.
- ensuring full execution of the Where the official trustee or
clauses of the contract; provisional administrator acts
without such authorization, he
- ensuring that timber is
shall be deemed to have committed
conserved;
a gross negligence. Authorization constitute a preferential claim on
shall not be necessary for the estate. They shall rank with
instruments that are purely court charges.
provisional in nature. The various official trustees or
Section 505.- Where the official provisional administrators shall
trustee or provisional administrator pay to the central authority
is unavailable, he shall be (Department of Taxation)
represented or replaced by another responsible for controlling all
officer. Trustee Offices a certain
percentage to be determined by
Section 506.- When property and each member State, of all
effects appertaining to the same remittances collected.
estate are situated in several
jurisdictions, the said property and DIVISION II:
effects in each jurisdiction shall be ESTATE IN ABEYANCE
administered separately by the
official trustee or provisional A - Information of the
administrator of that jurisdiction, official trustee or provisional
who shall hand them over to the administrator
trustee of the place of settlement of
the estate. Section 508.- Under pain of the
prosecution and penalties provided
C - Remuneration of the official for by the law in force in the
trustee or provisional member States, the director of
administrator hospitals, clinics, and hospital
establishments, keepers of inns and
Section 507.- Irrespective of his hotels, and all those in whose
out-of-pocket expenses in respect premises a person has died shall be
of taxes and charges, fees and bound to inform the civil status
allowances, the official trustee or registrar thereof, and to declare the
provisional administrator shall be sums of money, documents and
granted remuneration whose other moveable effects that were in
amount shall be determined by the deceased’s possession at the
each member State of the time of death.
Community.
When a death is notified, the civil
The public accounting officer shall status registrar shall ascertain
receive special remuneration for whether the heirs of the deceased
centralizing the trusteeship are absent or unknown and
receipts. immediately inform the official
The remuneration, including out trustee or provisional administrator
of-pocket expenses, of the official who shall, if need be, take
trustee or provisional possession of the property left by
administrator, as well as that of the the deceased.
public accounting officer shall

The official trustee or provisional D – Inventory
administrator shall inform the
Section 511.- Not more than
President of the court of the place
twenty five (25) days after the
of death.
affixing of the seals, the official
B - Affixing of seals trustee or provisional administrator
Section 509.- The official trustee shall have the seals removed and
or provisional administrator, an inventory of the estate in
having been informed of a death abeyance established.
and established that no heirs, sole When the assets of the estate do
or residuary legatee and executor not exceed an amount set by each
has come forward, may or should, member State or consist solely of
before the expiry of the deadline securities, a description drafted by
for filing of a vesting order, a judge assisted by a registrar, in
request the court to transfer the the presence of the official trustee
estate to temporary possession, or provisional administrator, shall,
seek authorization to have seals to avoid expenses, take the place of
affixed and assume control of the the inventory.
estate presumed to be in abeyance
Section 512.- Any inventory shall
or the unclaimed property.
begin with an examination of
C - Advertising documents in order to identify the
heirs who are absent and, if need
be, obtain information concerning
or provisional administrator shall
their place of residence and
as soon as possible have notice of
especially establish the existence
an estate deemed to be in abeyance
or absence of a will.
published free of charge in the
Official Gazette or in a journal of Section 513.- When the documents
legal notices of the member State of the deceased or absent person
in which the said estate is found or listed in the inventory contain
by any other means. information concerning the heirs,
This notification shall call upon the the official trustee or provisional
creditors of the estate to prove their administrator shall, without
claims either to the official trustee waiting for the end of the inventory
or provisional administrator or, operations, immediately notify
where applicable, to the law them by letter, to be marked in the
official responsible for establishing appropriate register, and insofar as
the inventory, and call upon the possible, of the assets and
debtors to come forward. liabilities of the estate.
The official trustee or provisional A copy of the said letter shall be
administrator shall take all kept in the estate file.
necessary steps to find the rightful Section 514.- Not more than
claimants. fifteen (15) days after the close of
the inventory, the official trustee or

provisional administrator shall Section 516.- Real estate may be
forward to the taxation authority sold only in exceptional cases by
and the Lands Department a the official trustee or provisional
statement setting out: administrator within the
1) the full name and framework of his management
occupation of the deceased; duties, subject to express
authorization by a court ruling or
2) the date and place of death; by any other competent authority
3) the place of birth of the acting on the reasoned
deceased; recommendation of experts.
4) the full names and The sale shall be by public auction.
addresses of their heirs or spouses
Section 517.- Under pain of
if known;
nullity, the official trustee or
5) the full names and provisional administrator, his
addresses of partners; relatives or connections shall not,
6) the names and addresses of whether directly or indirectly,
the legatees or executors; purchase by private sale or auction
7) the date of the will; any real estate, moveable property
or securities appertaining to the
8) the content and date of the estate which he is administering.
inventory or description.
Instruments established in violation
of this provision shall be null and
DIVISION III: void.
MANAGEMENT OF ESTATES
IN ABEYANCE AND B- Management by the official
UNCLAIMED PROPERTY trustee or provisional
administrator with third parties
A - Management by the official
trustee or temporary Section 518.- Where the person
administrator alone who dies without heirs present or
represented holds interests or
Section 515.- The official trustee shares in a company, the official
or provisional administrator may trustee or provisional administrator
cause the moveable effects which shall assume the deceased’s rights
are liable to deteriorate to be sold, and obligations in the said
even before the inventory has been company.
closed, subject to authorization by
court order. The official trustee or provisional
administrator shall cause to be
The sale shall in principle be by presented to him the securities
public auction; provided that a which belonged to the deceased in
private sale may be made subject order to certify the rights of the
to court order specifying the names estate in the general inventory.
and occupations of the purchasers
and the proposed prices.
B - Accounting obligations of the D - Supervisory institutions
official trustee or provisional
administrator 1 - Trusteeship council
Section 519.- The official trustee Section 522.- A Trusteeship

or provisional administrator shall, Council shall be formed in each
for management purposes, keep the judicial area with a Tax Collection
following registers: Office, comprising at least 3
- a journal of receipts and (three) members as follows:
expenses; - President of the court,
- a register or accounts ledger. chairman ;
- a Judicial or Legal Officer
These registers shall be numbered
member;
and initialed by President of the
Court with jurisdiction over the - a Government representative
Tax Collection Office. member.
Section 523.- The Trusteeship
Section 520.- At the end of each
Council shall examine matters to
month, the official trustee or
be brought before law courts or
provisional administrator shall
any matter which the official
deposit all receipts collected during
trustee or provisional administrator
the month with the Collector of
may submit to it.
Taxes.
Grounds shall be stated for the
Section 521.- For each estate under decisions of the Trusteeship
this administration, the official Council which shall take the form
trustee or provisional administrator of opinions; they shall be notified
shall draw up a complete list of to the official trustee or provisional
creditors. The said list shall be administrator by the chairman.
submitted to the President of the
court in order that payment of the Section 524.- The Trusteeship
said creditors may be authorized Council shall meet as often as
after considering any opposition. necessary. It shall be convened by
its chairman on his own initiative
The official trustee or provisional
or at the request of the official
administrator shall pay the
trustee or the provisional
creditors:
administrator.
- against certified statements or
The minutes of meetings shall be
accounts signed by him in the
recorded in a special register
case of unsecured debts;
signed by the chairman.2 -
- against proper statements of Reserved fund
ranking or collective
authorization, in the case of Section 525.- Where the essential
preferred claims or mortgaged management expenses in respect of
debt. an estate, including court charges,
cannot be covered by the sums
collected, such expenses shall be DIVISION IV:
defrayed from a reserve fund. END OF THE TRUSTEESHIP
Section 526.- It shall be forbidden
A - Handing over of estates in
for the official trustee or
abeyance and unclaimed
provisional administrator to defray
property
the expenses of an estate with
funds from another. Section 528.- The management of
Therefore, each year, on the the official trustee or provisional
recommendation of the Trusteeship administrator shall be terminated
Council and where the need arises, when one of the following occurs:
the Minister in charge of Finance 1) the property of the
shall order a repayable advance to trusteeship is liquidated and the
be mad available to the official proceeds paid into the Treasury;
trustee or provisional
administrator, subject to an 2) the estate is handed over to
application by the latter previously the State, where the heirs or
endorsed by the Trusteeship rightful claimants failed to come
Council. forward within the period
prescribed by each member State;
The said advance shall be repaid
from subsequent receipts. 3) the estate in abeyance is
handed over to the heirs (or to their
Where the expenses are more than authorized representatives) whose
the income, the excess expenses rights have been recognized after
shall be provisionally debited to the institution of the estate
the Treasury, subject to proceedings.
regularization.
Section 529.- At the end of the
Section 527.- The official trustee time-limit set by each member
or provisional administrator shall State, and after the accounts have
keep a special account of sums been closed following a court
advanced from the reserve fund. ruling, the amounts paid into the
At the end of each fiscal year, he Treasury by the official trustee or
shall append it to the general provisional administrator into a
management account which shall special account shall be transferred
be entered in the books of the to the State, as well as securities
public accounting officer of the and movables held by the official
area. trustee or the provisional
administrator.
With respect to unliquidated real
estate, the official trustee or
provisional administrator shall, at
the end of the deadline prescribed
by each State, apply to the
President of the court for the

registration thereof. The latter shall A copy each of the audit report
issue an order to authorize the shall be forwarded to the President
registration of the said real estate of the Court and to the trusteeship
in the name of the State. council.
If, before the expiry of the deadline Section 534.- In the first three
prescribed above, the heirs or months of every fiscal year, the
rightful claimants come forward, official trustee or provisional
they shall contact the President of administrator shall submit his
the court or any other competent management account for the
authority who shall issue an order preceding fiscal year to the court.
to restitute their due.
This account shall be lodged at the
Section 530.- If, subsequent to registry of the court with two
the registration of the real estate in copies of a summary inventory of
the name of the State and prior to the documents produced. The
the expiry of the prescribed thirty registrar shall acknowledge receipt
year period the heirs and rightful on one of the copies. This shall be
claimants come forward, they shall recorded on the same date in the
contact the President of the court appropriate registry ledger, or
or any other competent authority to failing this in the register of deeds
request the registration of the said subject to registration fees.
property in their name.
In the case of gross negligence in
lodging the accounts of one or
B - Settlement of accounts
more liquidations for which the
Section 531.- Liquidated estates of trustee is responsible, a fine whose
less than an amount to be fixed by amount shall be determined by
each member State shall, following each State shall be imposed on the
the settlement rulings, simply be trustee.
entered as revenue in the State The fine shall be imposed by the
budget. court responsible for auditing the
accounts.
Section 532.- After the heirs or
rightful claimants have been Section 535.- The court shall rule
reinstated under Section 529 of this on these accounts within two
Code, they shall take the movables months of their being lodged at the
and real estate as is where the said registry.
has not yet been conveyed. Judgment shall be delivered on a
Section 533.- The Department of judge’s report.
Taxation shall audit the accounts The Trustee or provisional
of the official trustee or provisional administrator may, within one
administrator each year, at the end month, lodge an appeal with the
of the fiscal year, either on his own Court of Appeal, which shall give
initiative, or at the request of the its decision in the same form and
President of the court. within the same period.

The accounts of the official trustee C - Taking over of the estates
or provisional administrator and unclaimed property of
following the audit by the courts foreigners
may not be contested by the
rightful claimants, or any person or Section 539.- Where the estate of
private or public body, except on an alien who has died in a member
grounds of incorrect calculation, State of the community is
omission, falsification or presumed to be in abeyance, or
duplication. where property abandoned by
Section 536.- Where a collective aliens is presumed to be without an
judgment is delivered on several owner at the end of the period
accounts, the judgment shall prescribed by each member State,
specify the income and expenses the official trustee or provisional
for each account and the position administrator, after ascertaining
of the official trustee or provisional with the diplomatic or consular
administrator with regard to the missions that there are no heirs or
rightful claimants. rightful claimants, shall take over
and manage the said property in
Section 537.- The annual
the same conditions as that of the
decisions dealing with the accounts
nationals of member States.
of the official trustee or provisional
administrator shall be confined to Section 540.- Where the known
determining the accounting heirs are neither present nor
position at the end of the year. represented, the estate may be
taken in charge by the official
Only decisions taken at the end of trustee or provisional administrator
the period of management of the and handed over as soon as
official trustee or provisional possible to the consul of the
administrator shall give the official country of which the deceased
trustee or provisional administrator person was a citizen, or simply
final discharge. handed over directly to the said
The annual judgment shall, where consul, on condition that the latter
applicable, rule on the fees due to files a declaration at the nearest
the trustee for current matters and Tax Collection Office and pays
give the final judgment with regard any estate duties due to the
to completed matters. member State when the death
Section 538.- In the event of a occurred.
decision disallowing expenses in
the management account of the DIVISION V:
trustee, the latter may, if proof is STAMP DUTY
subsequently produced, apply for a REGISTRATION AND
review to the court which ruled to PROCEDURAL EXPENSES
disallow the expenses. Section 541.- The procedure shall
be free of charge and the deeds
exempted from stamps duty and

registered free, for all liquidations a) At the high rate of 15%:
of the estate managed by the
official trustee or provisional - instruments and transfers of
administrator. businesses provided for in
Heirs who have been reinstated Section 341 (1), excluding new
shall settle the fees on the estate merchandise which is subject to
liquidate in accordance with the the reduced rate of 2% when
provisions of this Code. the conditions laid down in the
same paragraph have been
SUB-PART II: fulfilled.
UNHARMONIZED Any agreement intended to allow
an entity to carry out an activity
LEGISLATION IN THE
carried out by a previous owner
CEMAC ZONE shall be considered to be a transfer
CHAPTER I: of business ownership, even when
RATES OF REGISTRATION the said agreement concluded with
FEES the latter or his successors is not
accompanied by a transfer of
Section 542.- (1) Stamp duty on customers.
bills of lading and transport
contracts as well as on advertising b) At the intermediate rate of
shall be paid at the office of the 10%:
competent Collector of Taxes of
the area within 15 (fifteen) days of - instruments and transfers of
the month following that during built-on urban estates;
which the taxable transaction was
carried out. - instruments and transfers
provided for in Section 341 (2)
(2) Companies under a of this Code, excluding leases
specialized management unit shall of buildings in rural areas for
declare and pay registration fees, business purposes;
on private agreements, stamp duty
on advertising and axle tax to the - transfers of businesses and good
latter. will.
(3) The rates of the various duties c) The average rate of 5%:
provided under Chapter 11 Part 1
of this Code shall be determined in - instruments and transfers of non
accordance with provisions of built-on urban and built-on rural
Sections 544 to 547 below. estates;
DIVISION I: - instruments and transfers
PROPORTIONAL DUTIES provided for in Section 342
including rural leases for
Section 543.- The following shall business uses and excluding
be subject to: leases of dwelling houses in
rural areas.
The average rate shall be reduced f) For the specific case of public
to 2% for rural non-built-on estates procurement, the applicable
under the official price list. rates shall be as follows:
Subject to the provisions of
Sections 350 and 545, public - 7% for public purchase orders
contracts of 5,000,000 CFAF and defined as public contracts and
above, paid from the budget of the others worth less than five
State, local and regional millions paid from the budget
authorities, and administrative of the state, decentralized local
public establishments. authorities and public
establishments, irrespective of
d) The reduced rate of 2%: the source of funding;
- 5% for letters of purchase
- instruments and transfers of defined as public contracts and
non- built-on rural estates; orders worth five million or
- transfers, even indirect, in more, but less than fifty
Cameroon or abroad, of shares millions paid from the budget
and bonds of companies with of the state, decentralized local
registered offices in Cameroon. authorities and public
establishments, irrespective of
In this case, the stamp duty base
the source of funding;
shall be the portion of the transfer
price corresponding to the foreign - 3% for public contracts
entity’s share of the capital of the defined as public orders for
Cameroonian company. amounts equal to or more than
- rural leases for residential fifty millions paid from the
purposes; budget of the state,
decentralized local authorities
- decisions of the Court of and public establishments,
Appeal pertaining to sentences irrespective of the source of
ranking of creditors, liquidation funding.
or obligations in respect of the
sums and securities and DIVISION II:
interests. DEGRESSIVE FEES AND
PROGRESSIVE FEES
e) At the super reduced rate of
1%: Section 544.- A - Digressive fees
The digressive fees provided for in
- instruments and transfers Section 346 of this Code shall be
provided for in Section 344 fixed as follows:
above. However, as regards
release of mortgages, the tax - 2% with a maximum of 750,000
calculated shall be reduced by CFAF for capital ranging from
three-quarters; 0 to 750, 000,000;
- 1.5% with a maximum of

1,500,000 CFAF for capital b) Transmission on death.
ranging from 750,000,001 to
1, 500,000,000; 1) The fees for transmission on
- 1% with a maximum of death provided for in Section
3,000,000 CFAF for capital 348 of this Code shall be
ranging from 1,500,000,001 to progressive and charged as
3 ,000,000,000; follows:
- 0.5% with a maximum of - on amounts in the 500,001 to
5,000,000 CFAF for capital 2,000,000 CFAF bracket:.. 2%
ranging from 3,000,000,001 and
5 ,000,000,000; - on amounts in the 2,000,001 to
5,000,000 CFAF bracket:
- 0.25% with a maximum of …….5%
2,500,000 CFAF for capital
above 5,000,000,000 CFAF. - on amounts in the 5,000,001 to
10,000,000 CFAF bracket:
B - Progressive fees …...8%
- on amounts above 10,000,000
a) Transfers for purposes of CFAF :………………….10%
building for outright sale or
leasing purchase. 2) Reduction:
Transfers made under the
Fees payable by the surviving
conditions laid down in Section
spouse(s) and the heirs in direct
347 of this Code shall be subject to
line (father, mother, daughter,
the following progressive fees:
grandson, etc.) shall be reduced by
- fixed fee laid down in Section 75% with a maximum of 30,000
353(3) above on prices in the 0 francs for each heir in direct line
to 5, 000,000 CFAF bracket; and 30,000 francs for the spouse or
- proportional fee of 2% on for the spouses jointly, in the case
prices in the 5,000,001 to of polygamous marriage.
10,000,000 CFAF bracket; Fees payable by heirs in collateral
- proportional fee of 5% on line and other heirs shall be
prices in the 10,000,001 to reduced by 10% for each
15,000,000 CFAF bracket; dependent child (minor or invalid)
- proportional fee of 10% on with a maximum reduction of 50%.
prices in the 15,000,001 to
20,000,000 CFAF bracket; Heirs in direct line and the
- proportional fee provided for in surviving spouse may be entitled to
Section 543 (a) above on prices the above reduction, calculated on
above 20,000,000 CFAF. the reduced fee.

c) Donations inter vivos and - hypothecated security or
gratuitously. collateral sums due under a
contract;
The fees on donations inter vivos
- assignment of debt;
provided for in Section 349 of this
Code shall be charged as follows: - car loan agreements concluded
with approved bodies,
- direct line of descendants or notwithstanding the provisions
ascendants, or between of Section 351 (5) above;
spouses………...................... 5%
- between brothers and sisters: - guarantee instruments,
…10% notwithstanding the provisions
of Section 344 (7) above.
- between relatives beyond the
second degree, or between c) Fixed rate of 4,000 CFAF
unrelated
persons:………………...…20% Injunctions ordered in accordance
with the instruments in force, in
DIVISION III: particular Law No. 89/21 of 29
FIXED RATES December 1989 to lay down a
simplified procedure for the
A - Specific fixed rate recovery of civil and commercial
debts, shall be subject to the fixed
Section 545.- rate of 4,000 francs giving rise to
a) Fixed rate of 50,000 CFAF. graduated stamp duty, the
The instruments referred to in provisions of Section 353(1) above
Section 350 above shall be subject notwithstanding.
to a fixed registration of 50,000
CFAF giving rise to graduated B - Fixed rates as minimum
stamp duty. payment
b) Fixed rate of 20,000 CFAF The following shall be subject to a

fixed rate hereunder regarded as a
The under mentioned instruments minimum payment and not giving
shall be subject to the fixed rise to graduated stamp duty:
registration fee of 20,000 CFAF
giving rise to graduated stamp a) fixed rate of 20,000 CFAF :
duty:
- the instruments and transactions
- cancelled ; provided for under Section 351
- mortgage charges to guarantee above shall be subject to the
debit balance on current provisions of Section 545 (b)
account or to guarantee bonds; above.
- sureties, etc;

b) Fixed rate of 12,000 CFAF 3) Transfer or use of movable
or immovable property which is
The instruments and transactions subject to the Value Added Tax;
referred to in Sections 352 and 4) Public service concession
546(b) of this Code; agreement;
c) Fixed rate of 10,000 CFAF 5) loans on collateral and on
mortgage concluded with credit
The instruments and transactions establishments or microfinance
referred to in Section 353(2) institutions of the second or third
above, and instruments category, as well as the release of
authenticated by a notary; mortgages, sureties and guarantees
thereto.
d) Fixed rate of 4,000 CFAF 6) instruments of
incorporation and company
The unnamed instruments referred extension as well as instruments on
to in Section 353(3) above. increase in capital;
7) Instruments whose
DIVISION IV: registration is the responsibility of
EXONERATIONS AND
international Organizations except
EXEMPTIONS
as otherwise provided for in the
Section 546.- In addition to the headquarters Agreement signed
provisions of Section 337 above, with a CEMAC State.
the following shall be registered
free of charge: B – Exemptions
A - Registration free of charge In addition to the provisions of

Section 338 above, the following
1) Instruments and judgments shall be exempted from registration
transferring ownership of fees:
mortgaged property and real 1) business instruments other
property rights to banks and than those expressly referred to
microfinance institutions, for the under the law;
realization of their mortgage,
provided that: 2) instruments relating to the
acquisition and transfer of
- the commitment to resell the negotiable public property;
estate is made by the bank in a
tender or separate instrument; 3) notwithstanding the
provisions of Section 351(5)
- the actual resale takes place above, private agreements
within 5 (five) years. establishing the sale of new motor
2) loan agreements to finance vehicles on credit;
agro-pastoral and fisheries 4) notwithstanding the
operations.t; provisions of Section 343 (2) and

(3) the transfer of shares bonds and DIVISION V:
stocks of companies registered in ADMINISTRATIVE
the National stock market; EVALUATIONS
5) current account contracts, Section 546 a.- (1) Notwithstan-
including share holders current ding the dispositions of articles
account contracts; 324 and 325 supra, the estimate
6) instruments established by that served as basis for the levying
diplomatic or consular missions of the proportional, progressive or
foreign to CEMAC, subject to digressive duty of movable or
reciprocity; immovable property assigned in
ownership, usufruct or possession,
7) Public orders for fuels and
shall not be lower than that
lubricants regardless of the
resulting from implementation of
purchase or payment method. The
the official price list.
orders shall also be exempted from
the application of the fiscal stamp (2) In case of a disagreement to the
duty; administrative evaluation herein
above, the parties may resort to an
8) Collateral and mortgage expert evaluation. The application
loans with microfinance for an expert evaluation shall be
institutions of the first category, as made by a petition to a Civil Court
well as the related releases, surety in whose jurisdiction the goods are
bonds and guarantees; located or immatriculated, where
they are boats, ships or aircrafts.
9) financial assistance
agreements granted to Regional
and Local Authorities.

CHAPTER II:
STAMP DUTY RATES DIVISION I:
STAMP DUTY BASED ON
The rates of the various stamp PAPER SIZE
duties as harmonized in the
Community shall be fixed as Section 547.- The rate of stamped
follows: paper and stamp duties based on
paper size referred to in Sections
The maximum and minimum rates 438 and 444 above shall be fixed
provided for in Section 445 above as follows:
shall be fixed at 1,500 and 1,000
CFAF respectively in Cameroon.
Description Format Rate
Register
(42 x 54) 1,500 CFAF
paper
Normal
(29.7 x 42) 1,000 CFAF
size paper
Half of normal size paper (21 x 29.7) 1,000 CFAF

3) Exemptions
DIVISION II:
SPECIAL STAMP DUTIES The following shall be exempted
PAYABLE ON CERTAIN from stamp duty:
DOCUMENTS AND OTHER
FEES - issue of diplomatic and service
passports;
A - Stamps on passports and - visas for study trips, granted to
visas foreigners for a duration of not
more than 6 months;
- transit visas;
passports and other related
documents shall be fixed as - entry and exit visas granted to
follows: nationals of CEMAC member
countries, for travel within the
1) National passports Community, subject to
reciprocity.
Stamp duty on national passports Nationals of non-CEMAC
shall be fixed as follows: countries may benefit from the
- issue, renewal and extension of same exemption, subject to
ordinary passports: CFAF 75,000; reciprocity.
- issue of laissez-passer: 25,000
CFAF. B - Identity cards and residence
permits
2) Visas on foreign passports Section 549.- National identity
cards issued to Cameroonian
Stamp duty on entry and exit visas nationals, as well as residence
on foreign passports shall be fixed permits issued to foreign nationals
as follows: shall be subject to the following
- entry visa 50,000 CFAF; stamp duties:
- simple return visa 50,000 CFAF.
1) National identity cards: 1,000
- Visa for multiple entries and exits CFAF.
valid for:
• 3 months 50,000 CFAF; 2) Residence permits:
• 6 months 100,000 CFAF; - residence permits issued to
• 12 months 150,000 CFAF. students: …...... 30,000 CFAF;
Collective passports shall be - residence permits issued to
subject to the same stamp duty as foreign workers under contract
individual passports. with the state or a local council
and to unemployed spouses
The amounts mentioned above may …..60,000 CFAF;
be adjusted by regulation to take
into account reciprocity. - residence permits issued to
nationals of African countries
and renewal thereof …..120,000 5) Notwithstanding the provisions
CFAF; of Sections 442 and 443 above, the
- residence permits issued to stamp duty on national identity
nationals of non-African cards, residence permits and
countries and renewal residence cards may be collected
thereof:.…250,000 CFAF. against a receipt and the amount
and references thereof shall be
3) Residence cards: indicated on the card or permit.
- Residence cards issued to A special receipt book shall be
members of duly recognized provided for that purpose.
religious congregations, to
Section 550.- (a) National driving
unemployed spouses or minor
licenses and their duplicates shall
dependent children of expatriates
be subject to a fiscal stamp duty of
as well as to expatriate spouses of
5 ,000 CFAF;
Cameroonians who have
maintained their nationality of (b) Certificates of aptitude to
origin: 60,000 CFAF; drive certain automobiles in urban
areas are subjects to a 5,000 CFAF
- Residence cards issued to fiscal Stamp duty.
nationals of African countries:
250,000 CFAF; C - Vehicle registration license
- Residence cards issued to Section 551.- Registration licenses
nationals of non-African for motor vehicles and other
countries: 700, 000 CFAF. vehicle registration documents
“cartes grises”, as well as their
4) Exemptions duplicates shall be subject to stamp
duty as follows:
The following shall be exempted
from stamp duty on residence (a) A stamp duty fixed at 3,000
permits and residence cards: CFAF per horsepower or fraction
thereof shall be levied on all
- students with a special status; receipts showing the declaration of
- volunteers; the entry into service of motor
- refugees; vehicles and other motorized
conveyances subject to registration
- technical assistance or (registration licenses) and transfers
cooperation personnel, military of such receipts.
and police cooperation
personnel; However, as regards commercial
vehicles, the rate shall be fixed at
- non-diplomatic personnel of 1,000 CFAF per horsepower or
diplomatic missions; fraction thereof.
- personnel of international A commercial vehicle should be
organizations accredited to understood to mean one that has a
Cameroon, unemployed payload of more than 1,000 kg.
spouses of the above exempted
persons.
(b) As regard motorcycles and 1) Hunting licenses
mopeds, the minimum stamp
duty shall be fixed at 3,000 a) Sport hunting license for small
francs. game
(c) Receipts showing the Game birds:
declaration of the entry into • Category A
service of WD and IP series
shall be subject to the following (nationals) ….……. 25,000 CFAF
duties: • Category B
- WD …………..... 50,000 CFAF; (residents) ……..…. 50,000 CFAF
- IP …………….…. 10,000 CFAF. • Category C
Receipts showing the declaration (non-residents) ..….. 80,000 CFAF
of the entry into service of WD and
Game animals:
IP series shall be valid for one
month. The above duties shall be • Category A
paid at the time of the monthly (nationals) …..….…. 35,000 CFAF
renewal.
• Category B
Section 552.- The stamp duty
(residents) ……...…. 80,000 CFAF
provided for in the foregoing
Section shall be paid at the same • Category C
time as the customs duty on motor (non-residents) ….. 100,000 CFAF
vehicles imported for home use.
b) Sport hunting license for
D - Firearms licenses medium-sized game
Section 553.- Firearms licenses • Category A

shall be subject to a fiscal stamp (nationals) ……..…. 50,000 CFAF
duty of 20,000 CFAF. This same • Category B
rate shall apply to duplicates and
renewals thereof. (residents) ……..... 120,000 CFAF
• Category C
E - Licenses for hunting and (non-residents) ….. 160,000 CFAF
like activities
c) Sport hunting license for big
Section 554.- Licenses for hunting game
and the like activities shall be
subject to the following fiscal • Category A
stamp duty: (nationals) ………. 100,000 CFAF
• Category B
(residents) ………. 120,000 CFAF
• Category C
(non-residents) …. 250,000 CFAF

2) License to capture a) Hunter guide license for
assistant guides
a) License to capture non-
protected animals for commercial - Category A
purposes: (nationals) ….…… 400,000 CFAF
- Category A -Category B (residents)
(nationals) ……. 1,000,000 CFAF ………..…... 1,300,000 CFAF
- Category B (residents) ……..… b) Hunter guide license for
1,500,000 CFAF assistant guides
b) Scientific license to capture
- Category A
non-protected animals:
(nationals) ……… 200,000 CFAF
- Category A - Category B
(nationals) …..... 1,00,000 CFAF (residents) ……… 600,000 CFAF
- Category B
7) Photographic hunting license
(residents) ………. 1,00,000 CFAF - Amateur photographer
- Category C ………………….. 50,000 CFAF
- Professional photographer
(non-residents) …. 1,00,000 CFAF
............................. 100,000 CFAF
3) License to collect - Amateur film-maker … 200,000
a) The duties on the license to CFAF
collect carcasses and animals - Professional film-maker
in Classes Band C reserved for ............................... 500,000 CFAF
nationals shall be fixed at a
single rate of 100,000 CFAF Section 555.- A stamp duty of
per quarter. 15,000 CFAF shall be charged per
bill of lading irrespective of the
b) Collection tax for hides and number of copies.
carcasses
- Varan ….........…. 1,000 CFAF F - Stamp duty on transport
/hide contracts
-Python …….…. 5,000 CFAF Section 556.- Stamp duty on
hide transport contracts shall be fixed as
c) Fixed tax for other products follows:
…………...... 15,000 CFAF /hide - 1,000 CFAF for each waybill
issued for contracts pertaining
4) Scientific research license: to the transportation of goods
…………….. 100,000 CFAF within the national territory;
5) Game-farming and game - 2,000 CFAF per waybill issued
ranching licenses: for international contracts
………………. 50,000 CFAF pertaining to the transportation
of goods.
6) Hunter guide license

Stamp duty on transport contracts registration of legal instruments
shall be paid by the transporter shall be calculated from the date of
exclusively at the Revenue office their transmission to the Registry.
of his or her Taxation Centre. In the event of failure to register
Section 557.- Registration instruments and declarations
certificates for appliances subject pertaining to the transfer of real
to the tax on games of chance and estate at the Tax Collection Office
leisure, as well as the duplicates having jurisdiction, the notaries or
thereof shall be liable to stamp the parties shall be subject to a fine
duty of 1,000 CFAF. equivalent to 50% of the fees due
per offence.
G – Specific stamp duty on Public contracts shall be registered
certain documents at the taxpayer’s tax collection
office, except for public orders
Section 557 a: The rate of the which shall be registered at the
stamp duty referred to in Section Special Registration Units.
470 a of this Code shall be fixed at
CFAF 25 000 per application. The notaries or the parties shall be
subject to affine of 20,000 CFAF
per offence in the event of failure
CHAPTER III: to register at the Tax Collection
OBLIGATIONS AND Office with jurisdiction
PENALTIES instruments and declarations
pertaining to the transfer of the real
DIVISION I: estate
TIME-LIMITS, PLACE OF
REGISTRATION AND Obligations of the parties, law
GRANTING OF FORMALITY officials and inspectors
Instruments concerning the transfer
Section 558. - Time-limits for the of ownership or usufruct in respect
registration of instruments and of an estate or a business shall,
declarations as stipulated in where applicable, indicate the
Section 276 shall be set out as market or estimated value of the
follows: property at the time of its last
transfer or registration.
• a time-limit of 1 (one) month
Similarly, to each copy of the
for Section 276 (1);
instrument shall be attached a copy
• a time-limit of 3 (three) months of the descriptive statement on the
for Section 276 (2); land certificate, duly signed by the
• a time-limit of 6 (six) months notary.
for Section 276 (3) and (4); In the case of the sale of buildings,
For the application of the the price of the land and buildings
provisions of Section 276 (1) should be declared separately.
above, the time-limit for the

Section 558 a: Notwithstanding DIVISION V:
the provisions of Section 270 REMUNERATION OF
above, the record of registration TRUSTEES AND PUBLIC
may be granted electronically. In ACCOUNTING OFFICERS
this case, it shall give rise to the
Section 562.- The remuneration of
establishment of a registration
a trustee and a public accounting
certificate.
officer shall be fixed as follows:
The conditions for the application
A - Trustee:
of this provision shall be specified
by a separate instrument of the - 3% of the revenue he brought
Minister in charge of finance. into the estate;
- 3% of the sums he paid to the
DIVISION II: creditors of the estate or
FUNERAL EXPENSES property in abeyance and of
Section 559.- Funeral expenses maintenance and management
may be deductible up to 500,000 expenses;
CFAF, excluding entertainment - 5% of the credit balance
expenses. corresponding to the net assets
of the estate after clearing
DIVISION III: revenue and expenditure items.
LIMITATION PERIOD
The above fees shall be taxable on
Section 560.- (1) The current the basis of the audit judgment.
prescription against the The various trustees shall deposit
Government to apply for fees for 70% of the total remittances which
transfers upon death shall be thirty they have received in a Current
(30) years. It shall apply to old account opened in the name of the
inheritances opened and not Director General of Taxation.
declared to the tax administration,
regardless of the date of death. - 30% shall be paid to the
Director General of Taxation, in
(2) Claims by the parties in respect his capacity as controller of all
of action for restitution shall lapse Trustee Offices;
after five years.
- 50% shall be shared to the staff
DIVISION IV: of the Department of Taxation
RIGHT OF ACCESS according to the conditions laid
down by decree;
Section 561.- Any refusal to allow
access shall be liable to a fine of - 20% shall be used to set up a
20,000 francs, except as concerns fund intended to look for
access to the records of law trusteeships, attachments and
officials for which a fine of 10,000 confiscations and to finance
CFAF shall be imposed. preemption operations.

B - Public accounting officer DIVISION VII:
HANDING OVER TO THE
The treasurer shall receive a
STATE OF SECURITIES AND
special remuneration related to the
PROPERTY
operations of centralizing
trusteeship receipts. He shall be Section 566.- In accordance with
granted a 0.5% allowance on all Section 529 of this Code, the
the recovery operations he carries following shall become State
out in respect of the assets of the property after a period of 3 years:
estate and the property in - sums paid into the Treasury;
abeyance, excluding the repayment
of reserve funds and the - securities and real property;
withdrawal of funds. - buildings not constructed by the
Section 563.- In addition to the official trustee or provisional
provisions of Section 522 and 525 administrator.
above, court charges shall be paid Section 566.a-Senior court
to judicial and legal officers, registrars shall be required to
registrars and civil servants forward to the competent tax
appointed to the Trusteeship authorities, within one month of
Council from a special account formalization, the decisions
opened in the books of the relating to the property seized for
accounting officer having the benefit of the state.
jurisdiction. Section 567.- Property seized for
Section 564.- In addition to the the State shall be managed as for
provisions of Section 526 above, the trusteeship.
advances to the official trustee or
provisional administrator for the DIVISION VIII:
management of unsettled TRUSTEESHIPS OF LIMITED
trusteeships shall be drawn from VALUE
the trusteeship’s account opened in
Section 568.- The minimum value
the books of the accounting officer
of the estate referred to in Section
who centralizes trusteeship
531 of this Code shall be 100,000
receipts.
CFAF.
DIVISION VI: Section 569.- A trustee or
REPAIR OF BUILDINGS BY provisional administrator shall be
THE TRUSTEE allowed 6 (six) months from the
date of death to ask for the vesting
Section 565.- The maximum cost order in accordance with Sections
of repairs undertaken by an official 508, 509, 540 above.
trustee or provisional administrator
shall be fixed at 500,000 CFAF, in
accordance with Section 502 of
this Code.

DIVISION IX: - Up to CFAF 20,000,000 by the
FINE AGAINST THE Director General of Taxation;
TRUSTEE - Above CFAF 20,000,000 by the
Section 570.- The fine imposed on Minister in charge of finance.
the trustee for negligence under The proceeds of the penalties for
Section 534 of this Code shall delay, fines and obligations for
range from 2,000 to 10,000 CFAF. violations of the provisions of this
Code shall be shared between the
DIVISION X: State and the staff of the Taxation
REMISSION, MITIGATION and Treasury Departments
AND INCREASE OF according to conditions laid down
PENALTIES FOR DELAY AND by decree.
FINES
The Minister in charge of Finance
Section 571.- In accordance with shall be responsible for refunding
Section 410 of this Code, reduction of duties unduly or irregularly
or ex-gratia remission of penalties, collected under Sections 332 and
fines or obligation may be granted 335 of this Code.
upon stamped application Sections 572.- (1) The assessment
submitted by the taxpayer under authority may close down the
the following conditions:
establishment with the assistance
Total remission of penalties for of a process server and a law
delay shall be granted only enforcement officer in the
following payment of the normal following cases:
fees and where such delay is not
- non-payment, one month after
more than one month.
payment notice, of the duties
The mitigation or partial remission and taxes governed by this
of penalties, fines or damages shall Code and for which the
be granted only following previous taxpayer is legally liable;
payment of the normal fees plus
10% increase on the penalties for - non-payment of duties and
delay, where such delay is more taxes one month after
than one month. notification of collection order
or notice of arbitrary
The remission or mitigation of assessment order.
penalties delay shall be granted as
The closure of the establishment
follows:
shall be established by:
- Up to CFAF 1,000,000 by (2) a report signed by the above-
Heads of Tax Collection mentioned officers. The taxpayer
Offices; shall constitute the keeper of the
- Up to CFAF 5,000,000 by sealed property and shall be liable
Heads of Regional Tax for any unlawful removal or
Collection Offices and the tempering with the seal of the
Director of the Large Tax Unit; State.

(3) The establishment shall be of the shares and interests in a
reopened only after payment of the company constituted under civil or
principal of the duties payable. commercial law shall be subject to
a transfer duty corresponding to
Section 573.- The duties payable the nature of the goods involved.
on a collection order may be These include:
collected from tenants, employers,
- transfers of shares,
guardians and, in general, from any
subscriptions or founder’s
third party in possession of sums contributions during the period
and assets belonging to the debtor. of non-negotiability;
- transfer of interest in companies
DIVISION XI:
whose capital is not composed
PROCEDURES FOR
of shares, when these transfers
COLLECTING
are effected within two years of
REGISTRATION FEES FOR
the final subscription to the
INSTRUMENTS REGISTERED
company’s share capital;
IN DEBET
- transfers of shares or interests
Section 573 a.- Registration fees in any form following a
and stamp duties due on donation or death;
instruments registered in debit - transfer of shares or interests
shall be determined on the basis of resulting in the winding-up of
a taxation notice produced by the the company;
tax administration. They shall be
paid by the Registrar into the - transfer of the shares of a
account of the competent tax company given out in
Collector within one month from compensation for subscriptions
the date of their collection. in kind.
2) For taxation purposes, each item
SUB-PART III: of the subscription shall be
UNHARMONIZED CODE evaluated separately and the
number of shares given out in
IN CEMAC ZONE compensation of each item clearly
CHAPTER I: indicated.
SPECIAL COMPANY TAX: In the absence of this evaluation,
the rates charged for fixed assets
DIVISION I: shall be applied.
TRANSFER OF SHARES AND
3) In all cases where the transfer of
INTERESTS SUBJECT TO
shares or interest led to the
TRANSFER DUTY
payment of transfer duty in
Section 574.- 1) Notwithstanding pursuance of this Section, the
the provisions of Sections 343(3) outright allocation, following the
and 543 (d) above, some transfers liquidation of the company, of
property represented by the
transferred securities shall may be added until the declaration
necessitate the payment of a has been produced. Such penalty
transfer duty only if the property is shall apply where the failure to
allocated to anyone other than the make a declaration has been
transferee. established.
Section 575.-(1) Within one month Incomplete or inaccurate
of their establishment, companies declarations shall be subject to the
shall be bound to make, at the Tax same penalties.
Collection Office of the area where
their head offices are located, a DIVISION II:
declaration stating: MISCELLANEOUS
- the objective and duration of PRESCRIPTIONS
the company or enterprise; Section 576.- The following shall
- the date on which the articles of become State property, and shall
association were drawn up and be declared to the Tax Collection
the references pertaining to the Office under which the company,
registration of the said holder of securities, establishment
document, a duly stamped and or authority falls, within three
certified copy thereof shall be months of prescription:
attached to the declaration; - interest, coupons and dividends
- the names and local addresses covered by the five-year
of the directors or managers; prescription, relating to shares,
- the exact location of its founders’ shares or negotiable
headquarters and offices. bonds issued by a commercial
(2) on the event of an amendment or civil company or a regional
to the company’s articles of and local authority or private
association, or changes such as the authority;
issue of new securities and - shares, founders shares, bonds
increase or decrease in capital, and other securities of the said
these companies must make a regional and local authorities,
declaration within one month of covered by the thirty-year
the date of the registration of the prescription or an agreed term;
instrument at the Tax Collection
Office where the initial declaration - cash deposits and, in general,
was made. A copy of the all liquid assets in banks, credit
amending instrument shall at the establishments and other
same time be deposited at the said institutions holding funds in
center. deposit and current accounts, in
respect of which rightful
(3) Late submission of the above claimants have made no
declaration shall be punishable by transactions or claims for thirty
a fine of 10,000 francs per month years;
fraction of a month, to which a
penalty of 5,000 francs per day - deposits of securities and, in
general, all securities in banks
and other institutions holding property tax shall be issued in the
securities in deposit, in respect name of the emphyteutic
to which rightful claimants construction or rehabilitation
have made no transactions or lessee, or authorization holder.
claims for thirty years;
- the transfer of registered DIVISION II:
securities to the State under EXEMPTIONS
conditions stipulated in this Section 578.- The following shall
Section shall be effected on be exempted from property tax:
production of the said securities
- property belonging to the State,
and a certificate from the
regional and local authorities or
Director General of Taxation.
public establishments which are
CHAPTER II: not of an industrial or
PROPERTY TAX commercial nature;
- property belonging to
DIVISION I: denominational, cultural or
SCOPE OF APPLICATION charity organizations
Section 577.- (1) Property tax shall recognized as being in the
be levied annually on built-on and public interest, where such
non- built-on estates found in property is used for non-profit
Cameroon, in chief towns of purposes;
administrative units. - property belonging to public or
Property tax shall also be levied on private hospital and school
the above-mentioned estates where establishments.
they are found in urban areas with - property belonging to
such urban infrastructure and international organizations
amenities as defined below. which have signed headquarters
Urban infrastructure and amenities agreement with Cameroon;
shall be construed as tarred or earth - property belonging to
road, water supply, electricity and diplomatic missions subject to
telephone networks. reciprocity;
(2) Property tax shall be levied on - land used for the exclusive
natural and legal persons who own purposes of farming, stock
built-on and non-built-on estates, breeding and/or fishing shall
including de facto owners. also be exempted.
(3) When a building is rented - To club, sports associations
under an emphyteutic, building, or including landed properties
rehabilitation lease, or is the deployed for sports activities.
subject of an authorization of
temporary occupation of the public
domain which is taxable in the
common law jurisdiction, the

DIVISION III: DIVISION VI:
PERSONS LIABLE PLACE OF ASSESSMENT
Section 579.- (1) Owners and de Section 582.-(1) Property tax
facto owners of built-on or non returns shall be filed and the tax
built-on estates shall be liable to paid in the taxation service of the
property tax. place where the property is located.
(2) Property tax shall be due on the However, companies under a
1st January of each fiscal year. It Specialized Management Unit
shall be voluntarily settled no later shall pay their taxes and duties
than 30th june by the tax payers or exclusively by bank transfer or
his trustee, or on the basis of pre- certified check.
filled return.
DIVISION VII:
DIVISION IV: SPECIAL OBLIGATIONS
BASIS OF ASSESSMENT Section 583.-(1) Instruments
pertaining to property mortgages,
I - BASIS OF ASSESSMENT transfer of ownership or possession
may be registered only upon
Section 580.- The basis of presentation of evidence that the
assessment of the property tax property tax was duly paid.
shall be determined by the value of
lands and buildings as declared by Any entry into the land
the owner: conservation register shall be
conditioned upon presentation of a
Failure to file returns or in the receipt showing payment of
event of reduction, the property tax or presentation of a
administrative value of the tax certificate issued by the
building determined in accordance relevant taxation service.
with the provisions of Section 546
(a) of this Code shall be used as the (2) Persons liable to property tax
assessment basis. as well as those exempted shall
lodge with the taxation service
DIVISION V: with jurisdiction a copy of title
ASSESSMENT PROCEDURE deeds, building permits, building
cost estimates and any other
II - TAX RATE similar documents, within one
month of the date of issue thereof.
Section 581.- (1) The property tax The services issuing the documents
rate shall be 0.1% referred to above shall also
(2) Deleted. forward a copy thereof to the
relevant taxation service, within
three months of the issue thereof.
Where such documents are issued
in the name of a group, the co-
partners shall be jointly and
severally liable for payment of the issued the land certificate or
tax assessed in the name of their land registration booklet;
agent. The same procedure shall - loan contracts, credit
apply in case of jointly owned agreements, joint sureties,
buildings. assignment of salaries,
assignment and transfer of
DIVISION VIII: rental, as well as securities
MISCELLANEOUS which, in compliance with
PROVISIONS Section 337(3) above, or with a
Section 584.- Procedures for preferential tax system, are
assessment, control, collection, registered free of charge or at a
disputes as well as general fixed fee;
obligations and sanctions - instruments including a
applicable in matters of property suspensory condition.
tax shall be those provided for in
the Manual of Tax Procedures. (2) Notwithstanding the provisions
of subsection (1) above, the
CHAPTER III: instruments of incorporation and
GRADUATED STAMP DUTY continuance of a company as well
as instruments to increase capital
DIVISION I: shall not be subjected to graduated
GENERAL RULES stamp duty.
DIVISION II:
Section 585.-(1) Instruments BASIS OF ASSESSMENT AND
which contain statements of value RATE
but are not subject to proportional
registration duty, either by law Section 586.- Graduated stamp
(registration duty or at a fixed duty shall be charged at the
duty) or by reason or suspensory following rates on each original in
conditions shall be subject to the case of instruments under
graduated stamp duty. private seal, and on the original, in
the case of notarial instruments,
The following instruments, in according to maximum value
particular, shall be subject to stated in the instrument:
graduated stamp duty:
- 10,000 CFAF for values
- instruments on which between 0 and 1,000,000
registration fees are borne by CFAF;
the State or a local council;
- 25,000 CFAF for values
- land certificates and land between 1 ,000,001 and
registration booklets. 20,000,000 CFAF;
- The value of the property on - 50,000 CFAF for values
which stamp duty is assessed between 20, 000,001 and 50,
shall be estimated by the 000,000 CFAF;
registrar of landed property who

- 100,000 CFAF for values Section 590.
between 50, 000,001 and 100, - Posters shall mean pictures or
000,000 CFAF; words for the purpose of
- 200,000 CFAF for values advertising on paper, whether
between 100, 000,001 and 500, protected or unprotected, and
000,000 CFAF; placed, during a period of six
- 300,000 CFAF for values over months, in a public place or place
500,000,000 CFAF. open to the public, whether for
payment or otherwise, or visible
Section 587.- The payment of the from a public place or on vehicles,
graduated stamp duty shall not and not being neon signs.
exclude that of stamp duty based
on paper size. - Leaflets and handbills: shall
mean literature distributed free of
DIVISION III:
charge to the public in public
COLLECTION
places or in places open to the
Section 588.- Graduated stamp public whether for payment or
duty shall be paid by machine otherwise, and not purely technical
stamping, or exceptionally by in character.
endorsement for stamp duty. - Advertising hoardings: shall
CHAPTER IV: mean pictures and words for the
STAMP DUTY ON purpose of advertising whether
ADVERTISING luminous or not, other than posters,
put up in a public place or place
DIVISION I: open to the public, whether for
GENERAL PROVISIONS payment or otherwise, or visible
from a public place, or on vehicles
and not being neon signs.
advertising shall be charged on:
- posters; DIVISION II:
- leaflets and handbills; RATES
- advertising hoardings; Section 591.- (1) Stamp duty shall
be paid at the rate of 3% of the cost
- press, radio, cinema and
of advertising for each medium,
television advertising, and
regardless of whether it is printed
advertising vans with
locally or imported, excluding
loudspeakers;
advertising by vans.
- free distribution within the
(2) For advertising by vans, the
framework of commercial
rate shall be fixed at 30,000 CFAF
promotion;
per vehicle with a loudspeaker per
- any other tangible or intangible month. For vehicles without
medium. loudspeakers, the rate shall be
20,000 CFAF per vehicles per
month.

(3) For advertising on In the first month of each quarter,
cigarettes and alcoholic beverages, they shall file a declaration and pay
including in the form of free over the amount of duty collected
distribution, the rate of stamp duty in the preceding quarter.
shall be 15 percent. Posters, leaflets and handbills shall
(4) Luminous signs and plaques bear the printer’s name and their
placed on the façades of number in the printing register
commercial and industrial carrying the duty paid.
establishments to indicate their
locations shall be exempted from b) Posters, leaflets and handbills
stamp duty on advertising. printed outside Cameroon:
Before the importation of such
DIVISION III: documents, the users shall declare
COLLECTION their nature and quantity to the Tax
Section 592.- Stamp duty on Collection Office of their area of
advertising shall be paid as residence or head office.
follows: The payment shall be made within
1) posters, leaflets, handbills the month of entry of the posters,
leaflets and handbills into
Stamp duty on advertising made Cameroon at the Tax Collection
through these media shall be Office where the declaration was
deducted at source by enterprises made before importation. These
under the specialized management documents shall not be used until
units and paid into their centers of the stamp duty is paid.
attachment under the same
conditions as other taxes, duties or 2) Advertising hoardings
charges.
Firms and individuals under the
Other advertisers shall declare and
specialized management units
pay stamp duties on advertising to
using advertising hoardings shall
an advertising agency. The latter
make a declaration and payment of
shall pay over the amount collected
stamp duties at their center of
within fifteen (15) days of the end
attachment under the same
of the month in which such
conditions as other taxes, duties
advertisement taxes are collected.
and charges.
a) Posters, leaflets and handbills Apart from the firms mentioned
printed in Cameroon: above, other advertisers shall
declare and pay to an advertising
Printers established in Cameroon
agency at the time as the
shall keep a register countersigned
advertising dues, the required
and initialed by the Registration
amount of stamp duty for the
Services in which they shall record
advertising agency to pay same
all posters, leaflets and handbills
over within fifteen (15) days of the
which they print.
month of collection.

Such a declaration shall indicate: time of payment of the cost of this
a) the purpose of the advertising; advertisement.
b) the full name, profession or 4) Radio and television
trade name, the residence or advertising
head office of the persons or Radio and television stations shall
bodies in whose interest the collect the appropriate stamp duty
advertisement is being made when receiving payment for
and, possibly, the producer of advertisements. They shall pay
the advertising; over to the Tax center to which
c) the exact site of the hoarding. they are attached, at the same time
as the voluntary payment tax, the
3) Press advertising
amount collected during the
a) Newspapers printed in preceding month.
Cameroon:
For enterprises under the
Publishers of newspapers printed specialized management units,
in Cameroon shall collect the stamp duty on advertising shall be
appropriate stamp duty at the same deducted at source at the time of
time as payment for the printing the advertisement. Duties
advertisement, and shall declare thus deducted shall be declared and
and pay over to their tax Centre of paid at the relevant center under
attachment, at the same time as the the same conditions as other taxes,
voluntary payment tax, the amount duties and charges.
collected in the preceding month.
The declaration shall specify:
For enterprises under the
specialized management units, the • the purpose of the
stamp duty shall be deducted at advertisement;
source at the time of printing the • the full name, address and
advertisement. Duties thus location of the beneficiary of
collected shall be declared and the advertisement;
paid over to the center of • the unit or fixed cost and the
attachment under the same number of times it was
conditions as voluntary payment broadcast;
taxes.
• the duration, date and period of
b) Newspapers published outside advertising.
Cameroon but distributed in
Cameroon Radio and television stations shall
The publication of an keep a register countersigned and
advertisement in a newspaper initialed by the Registration
printed outside Cameroun but Service for the purpose of
distributed in Cameroon shall controlling advertisements. The
entail the declaration and payment register shall show, for each
of stamp duty on advertising at the advertisement, the amount of
stamp duty collected and
references of the payment receipt.
5) Cinema advertising 6) Advertising using vehicles
Cinema operators shall collect the equipped with a public address
appropriate stamp duty when (PA) System or not
receiving payment for advertising. Before starting to use an
They shall declare and pay same to advertising van with loudspeakers,
the Tax Centre to which they are the proprietor shall declare it at the
attached at the same time as the Registration Service, which shall
voluntary payment tax, the amount issue him a receipt to be presented
collected during the preceding at each inspection by the
month. Registration Service. The
For companies under the declaration shall specify:
specialized management units, • the full name, address and
stamp duty on advertising shall be location of the proprietor of the
deducted at source at the time of van;
insertion. The stamp duty deducted • the characteristics of the van
shall be declared and paid to the and the date it was put on the
attachment center under the same road in Cameroon;
conditions as for other taxes, duties
and levies. • its registration number;
The declaration shall specify: • the date of initial use as
advertising van with
• the purpose of the loudspeakers.
advertisement;
Stamp duty on advertising due for
• the full name, address and a van with loudspeakers whether
location of the beneficiary of attached to its body or not shall be
the advertisement; paid upon the declaration of its
• the unit or fixed cost and the proprietor:
number of projections; - within the month following the
• the duration, date or period of quarter during which the van
projection of the advertisement; was initially used for
• the existence of any contract advertising;
between the parties. - within the first month of each
Cinema operators shall keep a quarter for subsequent
register, countersigned and payments.
initialed by the Registration The declaration shall be made at
Service, showing the various the Tax Collection Office of the
projections made, their cost, the proprietor’s residence or head
amount of stamp duty collected office.
and references of their payment.
7) Advertising using intangible
devices
For the collection of stamp duty on
advertising using intangible
devices, advertisers shall submit under pain of a fine of 2,000 CFAF
their declarations on a monthly for each reference omitted.
basis to their attachment taxation Each poster, leaflet or handbill
centers; shall bear the printer’s name and
the serial number of the
8) Free distribution within the advertisement in the printing
framework of commercial register which carries the duty
promotion; paid, under pain of a fine of 2,000
Stamp duty on advertising shall be CFAF for each reference omitted
payable by companies for the free and for each poster, leaflet or
distribution of the products within handbill.
the framework of commercial 5) Posters, leaflets or handbills
promotion. It shall be declared and which do not comply with the
remitted to the tax centre of the Code shall be seized on a report on
company to which they belong no the offence and destroyed within
later than the 15th day of the three months following such
month following the month in seizure in the presence of a
which the distribution was made. commission whose composition
and functioning shall be fixed by
DIVISION IV: regulation.
PENALTIES
6) Any person caught in the act
Section 593.- (1) Any infringement of putting up a poster in a public
of the provisions concerning the place or in a place open to the
stamp duty on advertising shall be public shall be solely liable to pay
subject to an additional duty with a the required duties and fines.
minimum equal to the amount laid
down for the medium concerned. CHAPTER V:
2) Complete absence of the STAMP DUTY ON MOTOR
register or receipt provided for VEHICLES
under Section 592 shall be subject Section 594.- Stamp duty shall be
to a fine of 50,000 CFAF plus an charged on motor vehicles and on
additional fine of 5,000 CFAF a two or three-wheeled motorized
day for each day of delay until the vehicles in Cameroon.
register or receipt is produced.
Section 595.- The following shall
3) The registers shall be be exempted from stamp duty on
submitted for endorsement during vehicles:
the quarter following that in which
the advertising was made, under - Two or three-wheeled vehicles,
pain of a fine of 5,000 CFAF for not motorized;
each endorsement omitted. - administrative vehicles;
4) Each item in the register shall - vehicles whose owners enjoy
show the payment references for diplomatic or consular
the stamp duty on advertising, privileges, and vehicles under

temporary admission and used of subscription of civil liability
exclusively for international insurance policy.
cooperation projects; The stamp duty on motor vehicles
- test vehicles with “WG” collected shall be declared and
registration; paid in to the Revenue Collection
- transit vehicles with WT Officer of the Taxation Centre
registration; having jurisdiction over the
insurance company no later than
- vehicles used for the the l5th day of the month following
maintenance of law and order the month during which it is paid
with registration plates specific by the insured person.
to the armed forces,
gendarmerie and the national Section 598a: Insurance
security; companies shall, under pain of the
fine provided for in Section M 104
- Ambulances; of the Manual of Tax Procedures,
- vehicles registered abroad be bound to enclose in their annual
whose owners have a passport returns, the record of their
with a tourist visa for a period intermediaries indicating their
of not more than three months, names or business name, single
or with an authorization to be identification number, address and
used in Cameroon for a period location.
of not more than three months,
issued by the Road Transport Section 598 b: The rates of stamp
Service. duties on motor cycles shall be
Section 596.- The duty shall be fixed as follows:
charged annually, the year running - Two-wheeled motorcycles:
from 1 January of one year to 31 ……..… CFA 10 000;
December of the following year.
- Three-wheeled motorcycles:
Section 597.- Stamp duty on motor
…CFA 15 000.
vehicles shall be fixed as follows:
- Vehicles of 2 to 7 HP : 15,000 Section 598 c: The automobile
CFAF; stamp duty on motorcycles shall be
subject to a single levy collected
- Vehicles of 8 to 13 HP: 25,000 by dealers during the sale of the
CFAF; motorcycles and paid to the
- Vehicles of 14 to 20 HP: 50,000 Revenue Collection Officer of the
CFAF; Taxation Centre of the competent
taxation centre no later than the l5th
- Vehicles of more than 20 HP:
day of the month following the day
150,000 CFAF.
during which the sale took place.
Section 598.- The stamp duty on However, the import of
motor vehicles shall be collected motorcycles by individuals shall
by insurance companies at the time

lead to the calculation and levying Directorate General of Taxation,
of stamp duty by customs services. all staff of insurance companies
working in conjunction with the
Section 598 d: Notwithstanding
Tax authority and all police
the provisions of sections 598a and
officers authorized to book for
598b above, the tariffs and
traffic offences shall be responsible
methods of collection for
for recording the infringements
motorcycles whose fiscal power is
laid down in Section 601 above.
equal to or more than 2
horsepower shall be those Section 603.-(1) Legal proceedings
applicable to vehicles. shall be instituted in compliance
with section 426 above;
Section 599.- The rules for
assessment, control, collection, (2) An additional duty as penalty
litigation as well as the general shall also be applied in the event of
obligations and penalties non-payment of motor vehicle
applicable for the stamp duty on stamp duty by the insured person
motor vehicles shall be those set who fails to take out or renew his
forth in the Manual of Tax insurance policy after a financial
Procedures. year.
Section 600.- The new rules for the CHAPTER VI:
collection of the stamp duty on EXEMPTIONS FROM STAMP
motor vehicles shall enter into DUTY
force as from 1 January 2017.
Section 604.- In addition to
Section 601.-(1) Failure to produce instruments designated by law, the
justification for payment of the following shall be exempted:
stamp duty on motor vehicles at
the request of authorized control 1) From graduated stamp duty:
officials shall constitute a second
class offence, punishable under (a) the instruments designated
Section 362 (b) of the Penal Code. under Section 337 of this
law, with the exception of
(2) Duly established failure to pay paragraphs 1, 2, 3 and 7;
the motor vehicle stamp duty shall
constitute a third class offence, (b) instruments subject to
provided for and punishable under Section 338 of this Code;
Section 362 (c) of the Penal Code. (c) instruments subject to the
In addition to the penalty provided special rate of registration
for in Sub-section (1) above, the duty provided for under the
owner of the vehicle shall also be second Subsection (2) of
liable for additional stamp duty as Section 351 of this Code;
penalty over and above the duty (d) extra-judicial instruments;
payable. (e) loan contracts, credits,
Section 602.- In addition to duty agreements, and joint
empowered officials of the sureties and guarantees

attached to loan contracts - encourage prevention of
made by financial accidents at work and
institutions to farmers to occupational diseases;
operate, improve or develop - publish reports on the
farming or stockbreeding operation of the Fund;
enterprises;
- Shop signs containing no
(f) mortgages amounting to not commercial advertising.
more than 10,000,000
CHAPTER VII:
francs;
AIRPORT STAMP DUTY
(g) gifts to the State as well as
regional and local Section 605.- An airport stamp
authorities. duty is hereby instituted for all
commercial flights departing from
2) From stamp duty on Cameroonian territory.
advertising: Section 606.- Airport stamp duty
shall be fixed at CFAF 25 000 per
(a) posters of the State, regional person per international flight and
and local authorities; at 1,000 CFAF per person per
(b) posters relating to local domestic flight.
authorities, provincial and Section 607 (new).- (1) Airport
divisional loans; stamp duty shall be collected by
(c) posters of mutual benefit airlines for all the passengers
societies; boarding a plane in Cameroon.
(d) electoral posters containing (2) It shall be based on the
the candidate’s election number of passengers holding an
address, a circular signed by air ticket for which payment was
him, or simply his name; made, irrespective of where the
(e) posters relating to job said ticket was bought.
applications or vacancies; (3) Airport stamp duty shall be
(f) posters displayed for reasons collected by airlines at the time of
of tourism, art, charity, sport purchase of the ticket, and paid to
or culture, exclusive or any the Tax Collector of the area where
commercial advertising. the airlines are located no later
than the 15th of the following
Exemption shall be subject to the month.
approval of the Director General of
Taxation; (4) Airlines without a permanent
office in Cameroon shall be bound
(g) Posters, printed or otherwise,
to appoint a solvent representative
of the State Insurance Fund
accredited by the tax authority for
which:
the payment of such duties.
- make known legislation
Section 608 (new).-(1) Crew
which the Fund has to
members, aircraft staff as well as
apply;
direct transit passengers shall be TRANSITIONAL AND FINAL
exempted from airport stamp duty. PROVISION
(2) Diplomatic missions shall, Section 614.- All previous
subject to reciprocity, and under provisions relating to dates of
conditions set out by regulation, submission of income declarations
benefit from airport stamp duty shall apply to income earned as at
reimbursement. 30 June 2002.
Section 608 a (new).- The rules This law, which repeals all
and regulations governing returns, previous provisions repugnant
collection, control and disputes, as thereto, notably those contained in
well as penalties applicable to all previous general or specific
airport stamp duty shall be those laws or regulations, shall be
laid down by the Manual of Tax registered, published according to
Procedures. the procedure of urgency, and
inserted in the Official gazette in
CHAPTER VIII: English and French.
AXLE TAX:
Section 609.- Deleted. The President of the Republic,
Section 610.- Deleted. (ed) Paul Biya
Section 612 (a).- Deleted.

NOTES PERSONNELLES
__________________________________________

BOOK TWO
MANUAL OF TAX PROCEDURES

manager, direct or indirect transfer
SUB-PART I: of shares or corporate units,
BASIS OF ASSESSMENT cessation, modification of business
name, modification of capital
SINGLE CHAPTER : structure or shareholding,
OBLIGATIONS OF modification of activity and/or
TAXPAYERS place of activity) shall also be
declared within fifteen (15)
DIVISION I:
working days from the
OBLIGATIONS TO FILE
modification. This time limit shall
RETURNS
be extended to three (3) months
where such modification is made
SUBDIVISION I:
abroad.
GENERAL PRINCIPLE
Any significant modification
Section M 1.- Any natural or legal affecting the business (change of
person liable, as a statutory or manager, cession, cessation,
actual taxpayer, to payment of a modification of business name,
tax duty or levy or an installment modification of business activity),
thereof, by virtue of the provision and or the place of business shall
of the General Tax Code, must file also be declared (15) fifteen
an application for registration with working days from the
the competent tax authority of his modification.
area, within 15 (fifteen) working This obligation to file returns shall
days following the start of his also apply to public and private
activities, and attach to such sector salaried employees,
application a site plan. foundations, associations, non-
A single identification number profit organizations, managers or
shall be attributed on a permanent beneficiaries of trusts, insurance
basis, by the Directorate General of trusts or similar entities as well as
Taxation upon the effective foreign taxpayers operating in
location of the taxpayer. Cameroon without a head office
After the completion of the therein. Accordingly, they must
registration procedure, the Tax appoint a solvent representative
Authority shall issue a registration accredited by the tax authority.
certificate free of charge to the Section M 1 a.- (1) It shall be
taxpayer bearing the Single obligatory for the single
Identification Number. identification number to be
The Single identification number mentioned in any document
shall be permanent. However, it showing any business transaction.
may be changed during a general (2) Public or private corporate
re-registration procedure decided bodies shall be required to present
by the competent authority. it during any payments being
Any significant modification effected or where necessary, for
affecting the business (change of
General Tax Code – 2021 Official Edition 207

any other material or intangible laws and regulations shall be
transaction. bound to file returns using official
(3) Any physical or moral person forms supplied by Cameroonian
referred to in section M 1 of this tax authorities, along with
Code may not carry out the mandatory annex documents,
following transactions unless he within the deadlines prescribed by
has a single identification number: law.
- the opening of an account in (2) Returns may be filed
credit and microfinance electronically. In this case, the
establishments; generated tax assessment notice
- subscription to any type of
shall necessarily be presented at
insurance contract; the bank as supporting document
for the payment of the
- the signing of contracts for corresponding taxes and duties.
connection and subscription to
water and/or electricity (3) However, enterprises falling
networks; under a specialized management
unit shall be required to transmit
- registration of real estate;
their statistical and tax returns only
- certification in a regulated electronically using the computer
profession. system established by the tax
authorities.
Section M 1 b.- (1) The single
identification number shall be Section M 2 a.- (1)
attributed under the conditions laid Notwithstanding the provisions
down by law. relating to the return system, the
(2) To assign the single Tax Administration may in the
identification number, the services event of the absence of a tax
of the Directorate General of return, send a pre-completed return
Taxation may take the finger prints of collected revenue or any other
and a photograph of the person to taxable item, with the tax amount
whom the number is being owed, to any natural or legal
attributed. person paying taxes or duties as
per the laws and regulations in
(3) The process provided for force.
under the preceding paragraph
shall apply equally to corporate (2) The pre-filled tax return shall
bodies, the main manager and to be filed against a signature.
each partner having over 5% of the Mention shall be made of person
share capital. refusal to sign, where applicable.
Section M.2.- (1) Any natural (3) The party that accepts the
person or corporate body liable as terms of a pre-filled return must
a statutory taxpayer to payment of file same, together with payment
a tax, duty or levy or an installment thereof within thirty (30) days, to
thereof or designated to effect the assigned Taxation Centre.
deduction at source by virtue of

(4) The taxpayer that feels SUBDIVISION II:
overtaxed or wrongfully taxed NOTICE TO FILE RETURN
under a pre-filled tax return
Section M 3.- Any taxpayer who
procedure shall submit a request
fails to file a return within the
for correction to the competent
time-limit prescribed by law shall
Taxation Centre within one month
receive a letter reminding him to
of receipt of such return. In such
do so. He shall then have 15
case, the tax authorities and the
(fifteen) days within which to
taxpayer shall have 30 (thirty) days
regularize his situation, following
within which to decide the final
reception of the letter, the
taxes established by a collection
postmark or signed mail register, in
notice (CN).
case of direct delivery, being
The taxpayer shall, within 15 authentic. Failing this, and without
(fifteen) days of receiving the CN, prejudice to the penalties that may
settle the debt. apply, the basis of assessment may
Where there is disagreement, the be determined arbitrarily by the tax
taxpayer may challenge the CN in authority under the conditions
accordance with the provisions of provided in Section M 29 et seq. of
Section M116 et seq. of the this Manual.
General Tax Code.
(5) Failure to pay or respond to a DIVISION II:
pre-filled tax return on time shall OBLIGATION TO PRESERVE
be tantamount to accepting the DOCUMENTS AND PERIOD
terms thereof. OF PRESERVATION
Section M 2 b: (1) Up-to-date Section M. 4.- Taxpayers shall be
taxpayers shall be entered in the bound to produce, at the request of
register of active taxpayers of the the tax authorities, all mandatory
General Directorate of Taxation. accounting documents and records
In the event of failure to file returns supplemented, where necessary, by
by a taxpayer over a period of three the accounting items applicable to
consecutive months, the latter shall the nature of the activity
automatically be withdrawn from undertaken, in order to establish
the said register. He may be the genuineness of the information
reinserted therein only after mentioned in the tax return.
regularizing his tax situation. These obligations shall also apply
(2) No professional taxpayer may to accredited representatives
carry out import or export appointed under the conditions
transactions without being entered provided for in Section Ml above,
in the active taxpayers’ register of as well as managers of trusts,
the General Directorate of insurance trusts, or similar entities
Taxation. established in Cameroon.
Section M. 5.- The books,
registers, documents over which

the right to control, right of access - In cash or through electronic
and right to investigate may be means, for sums less than CFA
exercised by the tax authority, and francs one hundred thousand
any form whatsoever, must be (100,000);
preserved for a period of 10 (ten) - Through certified check, bank
years, from the date of the last transfer or electronic means, for
operation they recorded therein or sums not less than CFA francs
from the date when the documents one hundred thousand
were drawn up. (100,000);
Section M 6.- Registers of transfer - By bank transfer or electronic
of stocks and shares, attendance means for companies under a
sheets, minutes of shareholders’ specialized management unit,
meetings and board meetings, the notably the Large Tax
management report duly approved Department, Taxation Centers
by shareholders or partners, and for Medium-Sized Enterprises
where applicable, regulated and specialized taxation centers.
agreements as well as auditors’
reports must be produced at the - In cash at bank counters.
request of tax authorities. Section M 7 a.- (1) No one may
Whenever requested by the invoke a claim on the state to shirk
taxation authority, enterprises shall their return and payment
also be bound to present the obligations.
internal audit procedures, general (2) Under no circumstances may
ledger, the accounting procedures taxes deducted at source or for
and organization special ledger as which the taxpayer is only legally
well as the data-processing liable to be subject to clearing of
procedures. any kind.
DIVISION III: (3) No person may refuse to pay a
OBLIGATION TO PAY TAXES tax, duty or levy, or request for an
exemption on the basis of the
Section M 7.- Any person liable to destination or allocation of the
a tax or levy, or an installment proceeds of such tax, duty or levy.
thereof, as well as to payment of
taxes collected by deductions at Section M 7 b.- Agreements and
source from third parties on behalf specifications may not contain tax
of the State or any other legal provisions, except under
entity under public law must pay conditions specified by the laws
their debt to the Tax Revenue and regulations to institute duly
Office within the time-limit fixed established special tax regimes.
by law. Section M 8.- (1) All payments
The aforementioned taxes and shall be acknowledged by a
duties shall be paid as follows: receipt. These receipts shall be
exempted from stamp duty. A

duplicate thereof may be issued to default interest provided for under
the taxpayer upon request. Section M 106 of this Code.
The receipt corresponding to the The taxpayer and the financial
payment of taxes, duties and fees institution shall be jointly liable for
shall be exclusively generated by payments made in the above
authorized information systems, in mentioned conditions resulting in
accordance with the terms and the issuance of a receipt by the tax
conditions laid down by a special authority and shall be liable to the
decree of the Minister of Finance. penalties in case of default.
(2) Every tax, duty, fee or levy (3) Where a tax, duty or fee is paid
payment made by bank transfer electronically, the date of payment
must bear clear indications on the shall be deemed to be that of entry
taxpayer’s identity and type of tax of the amount credited to the single
and fee for which payment is Treasury account domiciled at the
made. Central Bank.
For every payment of tax, fee,
duty or levy by bank transfer, the DIVISION IV:
financial institution shall issue a ADMINISTRATIVE
transfer certificate specifying the OBLIGATIONS
tax concerned. In case of transfer Section M 8 a.- (1) Corporate
of several taxes, duties fees or billing shall be monitored
levies, the transfer certificate must electronically by the tax authority
be accompanied by a summary under conditions laid down by
statement of the payments per type order of the Minister in charge of
of tax, duty, fee or levy paid, and finance.
bear the official stamp of the (2) Irrespective of their status or
financial institution. nature, companies shall be bound
Upon producing the transfer to comply with the electronic
certificate, together with the monitoring system referred to in
summary statement, a payment paragraph (1)
receipt shall automatically be
issued to the taxpayer at the time (3) Charges owed to financial
of filing his returns. establishments during the payment
of their taxes, including receipts
The date indicated on the transfer for payment are compelled to fall
certificate shall be deemed to be within the range of 500 to 10 000 F
the date of payment. Transfer CFA. In no circumstance shall the
certificates which lead to entry of charge exceed 10% of the tax and
the corresponding amounts in the levy paid.
public Treasury account beyond
the deadline for payment of the tax (4) Financial institutions that do
or which turn out to be not comply with the ceilings
unsuccessful, shall trigger the established in paragraph 3 above
application of the penalties and shall be liable to a non-

discountable fine corresponding to DIVISION II:
the amount of the excesses billed. SPECIAL PROVISIONS
RELATING TO VALUE
Section M 8 b.- Damage shall be
ADDED TAX (VAT)
established and ascertained as
follows: Section M 10.- Persons liable to
- the taxpayer shall submit an Value Added Tax may not, on
application to his tax office; account of their import or export
transactions, invoke for all their
- the damage shall be established transactions incompetence on the
and ascertained within 15 part of officials of the Department
(fifteen) days following the date of Taxation of at least the rank of
the application is submitted; tax inspector, checking the
- a report shall be drawn up and regularity of the deductions
signed by all the parties. The provided for by the General Tax
taxpayer’s refusal to sign shall Code and proceeding to regularize
be indicated in the report. the deductions or exemptions
effected unduly on the VAT paid
Section M 8 c.- The documents or due.
relating to the various tax However, lower-ranking officials
procedures may be notified may act on written orders from the
electronically to taxpayers by the tax inspector.
tax authorities under conditions
laid down by regulation. Any taxpayer who, after the
validation of his Value Added Tax
SUB-PART II: credit, disputes the total or partial
rejection of the credit may seek for
TAX CONTROL a general accounts audit.
CHAPTER I:
RIGHT TO CONTROL DIVISION III:
CONDITIONS FOR
DIVISION I: EXERCISING THE RIGHT TO
GENERAL PROVISIONS CONTROL
Section M 9.- Sworn tax officers SUBDIVISION I:
who are at least of the rank of ON-THE-SPOT CHECK
inspector, shall be empowered to
control the bases of all taxes Section M. 11.- Tax officers of at
payable by the taxpayers whom least the rank of inspector, carrying
they inspect. their professional cards and a copy
of the audit notice, shall carry out
on-the-spot controls of the
accounts of taxpayers bound to
produce and keep accounting
documents.

Accounts shall be audited at the (2) Within the framework of the
head office of the enterprise or at audit of the overall tax situation, an
the place of its main establishment. audit notice shall be forwarded to
Where this is not possible in either the taxpayer under the same
of these two places, the taxpayer conditions referred to in
must expressly request that it be Subsection (1) above within 15
conducted either in the (fifteen) days before the start of the
accountant’s office, or in the first audit.
offices of the tax authority. The audit notice referred to in
Section M. 12.- (1) The overall Subsection (2) above shall include
fiscal situation of any taxpayer an application for a statement(s) of
liable for Personal Income Tax account(s).
may be audited. Section M. 14.- Where the initial
During audit, the tax authority shall date of first audit is postponed on
control consistency between the the initiative of the tax authority,
income declared by the taxpayer the tax service must compulsorily
for purposes of Income Tax, his forward to the taxpayer, a
cash position, assets and elements corrective notice.
of his lifestyle. The taxpayer may also request the
2) The overall fiscal situation postponement of the audit through
shall be audited in the office of the a written application 15 (fifteen)
tax authority or the business days following reception of the
premises of the taxpayer being notice. Such postponement must
audited. be accepted expressly by the
Administration.
3) Only sworn officers of the tax
authority with at least the rank of Failure by the tax authority to
inspector may carry out an audit of respond within 15 (fifteen) days
the overall tax situation. shall be tantamount to acceptance.
Section M. 13 (new).- (1) The tax Section M. 15.- The tax authority
authority shall forward to the may conduct spot checks. In such
taxpayer by registered mail or a case, it shall deliver an audit
direct delivery with notice directly to the taxpayer who
acknowledgement of receipt or shall acknowledge receipt thereof
mail delivery register, at least 15 during the first audit.
(fifteen) days prior to the date During this operation, the tax
fixed for its first operation, an authority shall limit its action to
audit notice informing him of the making material findings on
possibility of hiring any consultant reports, without carrying out a
of his choice to assist him and a critical examination of accounts.
copy of taxpayers charters . This
must be indicated in the audit Section M. 16.- Where the notice
notice under pain of such notice bears no indication as to the taxes,
being null and void. duties or years or periods of

assessment, the items to be audited down in Section M. 13 et seq. of
shall be all the taxes owed by the this Manual, indicating the new
taxpayer for the period still due for period or new tax to be audited.
payment. In such a case, the
Section M. 18.- (1) Where the
audit shall be a “general audit”.
exercise of the right to control of
The tax authority may conduct the tax authorities requires special
partial audits consisting of technical knowledge, the Authority
verifying all taxes, duties or fees may solicit the technical advice of
for a financial year or a given tax experts appearing on a list drawn
due for all or part of a non- up by the Minister of Finance.
statutory period, on condition that
Such consultants shall be
this is specified in the audit notice.
professionally liable in case of
The audit may however go one or damage resulting from their work.
more years back beyond the barred
(2) The tax authorities may, in the
period where such years show a
exercise of their right to control,
deficit, in so far as such deficit
also intervene jointly with the
realized can be carried forward and
customs administration or solicit
charged to the profit under a non-
national and/or international
barred year for which they
experts under agreements to which
constitute expenditure.
Cameroon is a party. Reference
The audit may also go back one or shall be made in the control notice.
more years beyond the barred Notwithstanding the joint
period where such years of intervention of the two
assessment show a Value Added administrations, the applicable
Tax credit to be carried forward to procedures shall remain governed
the first return of the non-barred by the Manual of Tax Procedures
year. for the General Directorate of
Section M 16 a.-The Taxation and the CEMAC Customs
administration may also carryout Code for the General Directorate of
spot checks consisting in verifying Customs.
taxes, levies and duties liable to Section M 19.- (1) Where
voluntary payments over a period accounting is computerized, the
not exceeding a fiscal year. accounting must be organised in
In this case, the taxpayer shall be line with procedures that make it
served a callback notice at least 8 possible to meet the relevant
(eight) days before the date of the genuineness and security
first intervention. requirements, under the form and
conditions provided for by Section
Section M. 17.- Where the tax 22 of the OHADA Uniform Act to
service intends to extend the audit organise and harmonise corporate
to a period or tax not indicated on accounting.
the initial audit notice, it shall
forward another notice following In such a case, the taxation
the same manner and deadline laid authority shall be empowered to

seek, in accordance with Section - the pricing method for
M. 8 above, technical assistance industrial, commercial or
from experts to conduct tests on financial operations that it uses
the equipment used by the with the undertakings,
enterprise and check: companies or groups outlined in
- the accounting system used; (1) and the elements that justify
this method as well as the
- all of the information, data and
agreed considerations;
processing directly or indirectly
used to produce these - the activities carried out by the
accounting or tax results or to undertakings, companies or
draft the documents which are groups outlined in (1), in
mandatory under the General relation to the questions
Tax Code; referred to in (2);
- documents concerning analyses, - tax treatment relating to the
programming and execution of operations outlined in (2), and
processing. carried out by the undertakings
that it runs out of Cameroon or
(2) Where accounting is kept using
by the companies outlined in
computerized systems, the
(1).
taxpayer subject to an accounting
check shall be required to submit, The above requests must be precise
at the beginning of control and clearly indicate according to
operations, in usable nature of operations or products:
dematerialized form, a copy of the - the country or territory
accounting entry files of the concerned;
period checked. - the undertaking, company or
Section M 19 a.- (1) Where in the group referred to;
course of an accounts auditing, the - the amounts considered.
administration has evidence to
presume that the undertaking has The request must also state the
indirectly transferred profit, as response deadline granted the
defined in the provisions of undertaking that is being assessed.
Section 19 of the present Code, the The said deadline, which shall not
latter could be requested to provide be less than a month, may be
information and documents extended, upon a motivated
stipulating: application, without exceeding in
- the nature of relations falling all two months.
within the provisions of Section Where the administration deems
19 above, between the said the response insufficient, it shall a
undertaking and one or more formal notice issue to the
undertakings, companies or enterprise to complete its response
groups established out of within 30 (thirty) days. In that
Cameroon; case, it shall state the additional

elements still lacking in the meaning of section 19 of this
response. Code.
The notice must state the sanctions (2) The content of the transfer
applicable, in case of failure to pricing document which is not a
respond, in particular to the substitute for supporting
reassessments, on the basis of documents for each transaction
elements available to the shall be defined by a separate
administration. instrument.
In this case the enterprise shall bear
the burden of proof. (3) If the required documentation
is not handed over to the officials
(2) However, legal persons of the Tax Administration or only
established in Cameroon and partially on the date of
falling within the competence of commencement of the accounting
the structure in charge of large audit, the Tax Administration shall
enterprises must, at the start of the send to the enterprise concerned a
accounts audit, automatically formal warning to produce or
produce the documents referred to complete it within 15 (fifteen)
in sub-section (1) above where: clear days, specifying the nature of
- more than 25% of their capital or the documents and addition
voting rights is held directly or expected. This formal notice must
indirectly by an entity indicate the penalties applicable in
established or incorporated out of the absence of a response or in the
Cameroon; event of a partial response.
- they themselves directly or (4) Failure to reply or partial
indirectly hold more than 25% of response to the formal notice
a legal entity domiciled out of referred to in Subsection 3 above
Cameroon. shall result in the application, for
Section M 19a (new): (1) each financial year audited, of a
Enterprises whose annual turnover fine of 5% of the amount of the
excluding tax is equal to or more transactions concerned by the
than CFAF 1,000,000,000 (one documents or supplements which
billion) and which are controlled have not been provided to the
or which control other enterprises administration after a formal
within the meaning of section 19a warning notice.
of this Code shall be required to The amount of the fine applied per
submit to tax officials, on the date transaction may not be less than
of commencement of the CFAF 50,000,000 (fifty million).
accounting audit, documents
enabling them to justify the Section M. 20.- Civil and military
transfer pricing policy applied in authorities shall lend assistance
transactions carried out with and support to tax officials in the
affiliated enterprises within the discharge of their duties, wherever
required to do so.

Section M. 20 a.- Tax adjustments clarification concerning returns
shall fall within the exclusive filed and deeds submitted,
competence of the tax authority. including those for income
Any other public body for the categories for which they are not
control of financial and social bound to keep accounts.
accounts other than the tax Taxpayers must respond within 30
authority, which, during its control (thirty) days from the reception of
missions, finds tax law offences the request. Failing this, the
must automatically inform the tax procedure of arbitrary assessment
authorities. The tax authorities defined in Section M. 29 seq of
shall immediately undertake a tax this Manual shall apply to
control operation under the determine the taxes concerned by
conditions laid down by the the request.
General Tax Code.
Section M 22 a: In the course of
SUBDIVISION II: tax inspections, the establishment
DESK AUDITS of failure to produce supporting
documents in a report during an
Section M. 21.-The tax authority intervention in an enterprise shall
may check the returns filed by lead to the total inadmissibility of
taxpayers at the offices of the such documents in the subsequent
authority without sending a prior contentious phase, both before the
notice to the taxpayer, as part of Administration and before the tax
the control of documents. judge.
Such controls shall be limited to
the examination of returns,
DIVISION IV:
instruments used to establish taxes
ADJUSTMENT PROCEDURES
as well as the documents submitted
in order to obtain deductions,
SUBDIVISION I:
repayments or refunds.
ADVERSARY ADJUSTMENT
In any case, the purpose of PROCEDURE
examining documents shall be to
ensure coherence of the taxpayers’ Section M 23.- Where the tax
returns and not a general authority notices a shortcoming or
accounting control. an inaccuracy or omission in the
data used as a basis to calculate
SUBDIVISION III: any taxes, duties or sums due
REQUESTS FOR under the General Tax Code, the
CLARIFICATIONS corresponding adjustments shall be
AND JUSTIFICATIONS made following the adversary
procedure. The onus of proof shall
Section M. 22.- The tax authority lie with the tax authority.
may make a written request to
taxpayers to furnish all Section M 24.- (1) After control,
information, justification or the service shall send a reasoned
and quantified notification

adjustment, or absence of addressed with an
adjustment to the taxpayer. acknowledgement of receipt.
(2) The adjustment or non- Where the tax authority intends to
adjustment notice shall, under pain maintain the initial adjustments, it
of the proceedings being shall confirm them in the
considered null and void, be “response to the taxpayer’s
forwarded to the taxpayer within comments” and inform the latter
60 (sixty) days with effect from the that he has the possibility of
end of spot checks, materialized by lodging a complaint by virtue of
an end of audit report, except under Section M 116 et seq of this
special circumstances duly Manual.
explained. In any event, the response to the
(3) The taxpayer must forward his taxpayer’s comments shall be sent
comments or state his acceptance to him, under pain of nullity of the
within 30 (thirty) days of receiving procedure, within 30 days of
the notification of adjustment, reception of the taxpayer’s
except for duly justified special comments, save for duly justified
circumstances. circumstances.
(4) Failure to respond within the Section M 27.- The response to
prescribed time-limit shall be the taxpayer’s comments shall
deemed acceptance and the taxes, mention, for information, the
duties and fees thus recalled shall settlement of the amounts due
be immediately enforced. following the audit and the reasons
Section M 25.- In the case of for the penalties applied as well as
adjustments made within the the amounts thereof.
framework of a limited audit, a Section M 28.- The adversary
spot check or a documentary procedure shall not apply to stamp
control, the administration shall duty where this is not paid on the
serve the taxpayer an adjustment basis of a statement or return, as
notice stating the reasons and well as in the case of arbitrary
amounts concerned, and giving the assessment of the tax base, as
taxpayer a response deadline of provided in Sections M. 29 et seq
thirty (30) working days, with of this Manual.
effect from the reception of notice.
Section M 26.- Where the remarks SUBDIVISION II:
made by the taxpayer within the ARBITRARY ASSESSMENT
time-limit shall be deemed well PROCEDURE
founded in whole or in part, the tax Section M. 29.- Taxpayers who
authority must give up all or part have not filed their returns within
of the adjustments notified. It shall the legal time-limit provided for
inform the taxpayer thereof in a pursuant to the General Tax Code
letter representing a “response to in their capacity as liable persons
the taxpayer’s comments”

shall be subject to arbitrary scale to certain items of lifestyle,
assessment. where the difference between the
For the purposes of the preceeding two methods of income evaluation
subsection, the arbitrary exceeds at least 40% of the net
assessment procedure shall be total income declared during one
possible only when the taxpayer of the two previous fiscal years.
has not regularized his situation Section M. 31.- The bases or data
within the 15 (fifteen) working used to calculate the taxes imposed
days following reception of a arbitrarily shall be made known
reminder representing a notice to directly to the taxpayer, through an
file a return. adjustment notice specifying their
methods of determination. The
Section M. 30.- The arbitrary taxes concerned shall be issued for
assessment procedure shall also collection forthwith and shall be
apply: mentioned in the adjustment
- where the taxpayer fails to notice.
respond, within the time-limit Section M. 32.- The adjustment
laid down in Section M. 29 notice shall mention that the
above, to a request for taxpayer who is subject to arbitrary
clarifications and justifications; assessment has the right to contest
- in case of failure to designate a to the tax authority in accordance
tax representative in Cameroon; with Sections M. 116 et seq of this
Manual. The onus of proof shall
- in case of failure to keep or
lie with the taxpayer who must
produce all or part of the
justify by all means that the taxes
accounts or supporting
imposed on him are too high or
documents recorded in the
unfounded.
report;
- in case of rejection of accounts SUBDIVISION III:
deemed irregular or PROCEDURE OF ABUSE OF
inconclusive by the tax THE LAW
authority; or
Section M. 33.- Any operation in
- in case of refusal of tax control. the form of a contract or legal
The arbitrary assessment procedure instrument concealing the
shall equally apply to any taxpayer realization or transfer or profits or
who abstains from furnishing income effected directly or by an
details and sub-details of certain intermediary shall not be binding
accounting items specific to the on the tax authority, which
activity undertaken. authority shall have the right to
The arbitrary assessment procedure maintain the true character of the
shall also apply to any taxpayer operation and accordingly
who declares a total taxable determine the bases of assessment
income below the fixed amount of company tax or personal income
determined by applying a legal tax. In the event of a court case,

the burden of proof shall lie with documents. In such a case, no
the tax authority. penalty shall be applied.
Section M. 33 a.- Any taxpayer Section M. 35 new.- Limitation
may, prior to the conclusion of a shall be interrupted by the filing of
transaction in the form of a the audit notice, by the adjustment
contract, a legal document or an notice, by the return or notification
unspecified project, seek the of a report or by any deed
opinion of the tax authority on the acknowledging the tax on the part
tax system applicable to him. of the taxpayer.
Where the taxpayer has provided Section M. 36.- Where the audit
the tax authority with all necessary under a given year of assessment in
elements for the assessment of the respect of a tax or group of taxes is
real scope of the transaction in completed, the tax authority may
question, the position stated by the not undertake further inspection for
latter shall protect the taxpayer such taxes under the same year of
against any later change of assessment.
interpretation.
However, the tax authority shall
reserve its right of resumption,
SUBDIVISION IV:
with regard to these taxes and
LIMITS OF THE RIGHT TO
levies. It shall have the right to
AUDIT
rectify, within the resumption
Section M. 34.- The total or partial period, the previously notified
omissions noticed in the basis of basis, provided only that the
assessment, the inadequacies and proposed amendments do not arise
inaccuracies or assessment errors from evidence obtained from
may be corrected by the tax further assessments within the
authority up to the end of the enterprise.
fourth year following that under In addition, where the taxation
which the tax fell due. authority has lodged a complaint
Where a civil, commercial or for fraudulent acts, it may conduct
criminal court or where an official a further check.
activity reveals the existence of Section M. 37.- There shall be no
fraud, the recovery right of the tax increase in back taxes where this is
authority may be exercised up to caused by a dispute concerning an
the end of the fourth year interpretation in good faith, at the
following that of the establishment time, of a tax provision whose
of the facts. facts are officially admitted by the
They may also be corrected tax authority.
spontaneously by the taxpayer
Section M. 38.-Deleted
himself before delivery of a notice
of inspection or an adjustment Section M. 39.- Taxpayers being
notice in the event of the control of audited simultaneously for VAT
and Personal Income Tax or

Company Tax may be granted mail delivery register; the postal
deductions, under a given year of address communicated to the tax
assessment of the additional tax authority being binding, the
relating to operations undertaken taxpayer is supposed to have
during that same year, on condition received the said mail 15 (fifteen)
that they so request expressly prior working days after its dispatch, the
to the issue of the taxes. postmark being authentic.
Section M. 40.- (1)Where
Section M 41a: (1)
accounts are audited, spot checks
in the enterprise may not exceed
Sections M 9, M 10, M 11, M 12,
three months save under special
M 16 and M 21 of the Manual of
circumstances duly explained.
Tax Procedures, a taxpayer may be
Such time limit shall be extended exempted from a tax audit in
by 9 (nine) months in the following respect of a given financial year if,
cases; at the end of the said financial
- in case of control of transfer year, he shows a rate of increase in
pricing, from the date of taxes and duties payable on a
effective receipt of complete voluntary basis of at least 15
documentation related to percent compared to the previous
transfer pricing; financial year.
- in case of implementation of
(2) When determining the rate of
information exchange
procedure provided for under increase referred to in paragraph
tax agreements, from the date (1) above, account shall be taken
of the total number of unsolicited
of transmission of the request
payments actually paid, plus any
for information.
adjustments resulting from tax
(2) In the context of overall
personal tax situation audit, the audits for the said financial year.
audit operations must be
(3) The increase rate to be taken
undertaken within a maximum
into consideration shall exclude
period of one year between the
additional revenue resulting from
date of delivery of the assessment
an authorization to deduct tax at
notice and the date of the delivery
source, a new tax measure or the
of the adjustment notice, except
commencement of a new activity.
under special circumstances duly
explained. Upon the discovery of a
(4) The taxpayer who claims the
clandestine activity, the period
benefit of the provision of Section
may be extended for six months.
M 41 a shall submit to the Director
Section M. 41.- The documents of General of Taxation a request for
the procedures mentioned in this exemption from tax audit for a
Manual shall be forwarded to the given financial year within a
taxpayer who shall return an period of twelve (12) months
acknowledgement slip or sign the following the end of the said

financial year. The Director corporate bodies paying salaries,
General of Taxation shall have a fees, royalties, or receiving,
period of three (03) months to managing or distributing funds on
notify the applicant of the tax the account of their members, all
authority's decision. Failure to public authorities including the
reply within the three (03) month police and gendarmerie, public
period shall be considered as a enterprises and establishments, or
rejection. bodies controlled by the
administration, social security
(5) The exemption from tax audits institutions, courts and tribunals,
referred to in paragraph (1) above all persons having the status of
shall not apply or shall be trader, industrialist, craftsman,
withdrawn when the existence of farmer or practising a liberal
fraud is established by the profession, persons carrying out
administration. insurance operations, banks,
stockbrokers, depositories of
CHAPTER II: public documents and companies
RIGHT TO INFORMATION required to keep registers of
Section M. 42.- Duly authorized transfers of stocks and shares,
tax officers of at least the rank of attendance lists of general
tax controller or persons ranking as meetings, minutes of board
such shall be entitled to access, on meetings and auditors’ reports.
hard and electronic copies of Section M 44.- (1) The right to
documents kept by the persons and information shall be exercised on
bodies listed in section M.43 the initiative of the tax service on a
below, for the purpose of checking simply written application. The tax
the returns filed by taxpayers or officers must send or deliver a
obtaining information for a foreign notice of passage to the person
tax authority, without the concerned prior to their arrival. He
possibility of objection on grounds shall furnish the information
of the provisions of the law on requested within 15 (fifteen) days,
banking secrecy, as well as from the reception of the notice of
professional secrecy subject to passage the post mark or signed
Section M.47 of this Manual. mail register, in case of direct
The right to information may not delivery, being authentic.
in itself give rise to an adjustment (2) Any person failing to respond
notice. to avoids or objects to the right of
access within the time limit
DIVISION I: indicated in section M. 44 (1)
PERSONS SUBJECT TO THE above, shall be issued a formal
RIGHT TO INFORMATION notice to allow access. He shall
Section M 43.- The following shall comply within 8 (eight) days of
be subject to the right to reception of the notice, the
information: all natural persons or postmark, or signed mail register,

In case of direct delivery being Section M. 46.- During the 15
authentic. (fifteen) working days following
Failing that he shall be liable to the the rendering of any decision by
fines provided for in section 104 of civil, administrative or military
this manual. courts, the documents shall remain
lodged with the court registry, at
However, during hearings of the disposal of the tax service.
matters before civil, commercial or Such period shall be reduced to 10
criminal courts, the courts must, (ten) days in criminal matters.
without any prior requests on his
part, make known to the Director The reports drawn up during any
General of Taxation, any arbitration shall be kept at the
information they may have, likely disposal of the tax service during a
to suggest any tax fraud, attempt to period of 15 (fifteen) working days
defraud or prejudice a tax or duty. with effect from their deposit.
Beyond such period, the tax
Section M 45.- The right of access
authority shall have access to such
shall be exercised on the spot.
information on a written request on
However, tax officers may take
its part, submitted to the competent
copies of the documents concerned
court of the area.
without the person subject to the
right of access listed in Section M.
DIVISION II:
43 of this Manual raising an
SCOPE AND LIMIT OF
objection.
PROFESSIONAL SECRECY
DEMURRABLE TO THE TAX
Provided that, within the specific AUTHORITY
framework of a VAT credit Section M. 47.-(1) Tax officers
expense claim procedure and in shall be bound by professional
the context of a request for secrecy and may not divulge any
information on behalf of a foreign information collected in the
administration, the tax authority performance of their duties. This
may, from the office, order the shall also apply to information
production of all or part of obtained from foreign tax
information relating to a file. In authorities, within the framework
this case, the production of the of mutual administrative assistance
aforesaid information shall be in tax matters under international
preceded by the following conventions.
expression:
(3) Only information
“I declare on my honour that the concerning the health status of
following information is exact, patients or national security
failing which, I shall be liable to classified as “defense secret” shall
sanctions provided under Section be covered by professional
M. 104 of the Manual of Tax secrecy.
Procedures”.

Section M 48.- Subject to Section M 48 c : Under pain of
reciprocity, tax officials shall not penalty provided for in section
be bound by professional secrecy M104 of the manual of tax
in respect of members of the procedures, any natural or legal
Supremes State Audit, Treasury, person regularly hired to audit the
Customs Economic and Financial accounts or to carry out the tax
Brigades officials acting within the review of a public or private entity
scope of their duties as well shall be bound to submit the report
assistance in tax matter under an of his work to the tax authorities
international convention. no later than the 15th of the month
At the request of the Director following the end of his task.
General of Taxation, the State
Council shall provide all the CHAPTER III:
information required for the proper RIGHT TO INVESTIGATE,
discharge of the duties of the tax TAKE STOCK AND ACCESS
Authorities. I- RIGHT TO INVESTIGATE
DIVISION III: Section M. 49.- Tax officers of at

SPECIFIC CONDITIONS FOR least the rank of tax controller may
EXERCISING THE RIGHT TO order the production and collect
INFORMATION copies, in a tangible or intangible
form, of bills, stores accounts as
Section M 48 a.- (1) At the request well as books, registers and
of the tax authorities, public and professional documents concerning
private bodies of various types operations having entailed or
shall be bound, permanently and at entailing payment.
specified times, to provide them
They may also order the
with all data and information in
production and collect copies of all
their keeping that are necessary for
customs supporting documents
the taxation of third parties.
relating to the collection of VAT
(2) Conversely, the tax authorities on importation, actual exportation
may provide the said partner or application of a suspensive
bodies, at their request, with regime.
specific information within the Except for premises used as a
limits of professional secrecy private residence, they may, to that
defined in Section M 47 of the end, gain access to professional
Manual of Fiscal Procedures. buildings, plots warehouses, and
(3) Protocols for collaboration shall means of transport for business
be concluded between the Parties purposes and their loading, and
in order to facilitate the exchange carry out material verification of
of information in accordance with physical features of the enterprise.
the aforementioned arrangements. Within the specific framework of a
VAT credit claim procedure, the
right to investigate shall allow the

tax authority to ascertain the subject to the sanctions provided
authenticity of invoices and other for in Section M. 104 of this
documents produced. Manual.
During the first control, a notice of
the visit shall be given to the II- RIGHT TO TAKE STOCK
taxpayer or his representative. In
the absence of the taxpayer or his Section M. 50b.- (1) Tax officers
shall conduct unannounced
representative, the notice shall be operations to physically recognize
given to the given person who stocks of one or several products
receives the tax investigators, and under the non-prescribed period.
in this case, a report shall be
prepared and signed by all parties. During the first intervention in the
The investigator shall, in case of stock recognition procedure, a
refusal to sign, mention this in the notice shall be served to the
report. taxpayer or his representative.
Section M. 50.- A report relating (2) During the operations referred
the operations undertaken shall be to in Subsection (1) above, the
drawn up after every control. taxpayer shall, upon request,
provide the tax officers with
Within 30 (thirty) days following electronic copies of the statement
the last control or hearing, a report of stock movements for the above
recording the defaults noted or the mentioned periods and give them
absence of such defaults shall be access to the stock processing and
drawn up. The list of documents tracking software.
having been used to establish the (3) In any case, the taxpayer or his
violations shall be appended to the representative has the obligation to
report. provide to the Tax Officers of at
The report shall be signed by the least the rank of a Tax Inspector
officers who participated in the with copies of all documents or
control and by the taxpayer. digital material related to stock
Should the latter refuse to sign, this management, in particular:
shall be mentioned. - delivery (or reception or entry)
The right to investigate shall not in notes of materials, goods, products,
itself give rise to an adjustment in which the characteristics, date of
notice. entry of stocks, quantities and unit
Section M 50a.- Any person who prices are specified by type of
evades or opposes the exercise of item;
the right of investigation shall be - exit (or removal) notes of
served a formal notice. He must materials, goods, products, in
comply as from the date of which the characteristics, date of
reception of the notice, the exit, quantities removed and unit
postmark or sign out form in the prices are specified by type of
event where personal delivery is item;
reliable. Failing that, he shall be

- stock information sheets, if any, protective measures during such
after each entry, at the end of the control.
period or on a First-In-First-Out (4) The visit shall end with a report
(FIFO) basis; recording the material facts. This
- stock processing and tracking report shall be signed by the
software. officers who participated in the
(4) Within 30 (thirty) days control and by the taxpayer.
following the end of the stock (5) Any person who evades or
recognition procedure, a report opposes the right to investigate
indicating the existing stocks, any shall be liable to the sanctions
failings observed or absence of provided for in Section 104 of this
such failings shall be drawn up. An Manual.
adversarial statement of stock
findings shall be attached to the
report. SUB-PART III :
The report shall be signed by the TAX COLLECTION
officers who took part in the CHAPTER I:
operation and by the taxpayer. METHODS OF COLLECTION
Refusal on his part to sign shall be
entered in the report. DIVISION I:
(5) The stock recognition COMPETENCE IN RESPECT
procedure cannot in itself give rise OF TAX COLLECTION
to a notice of adjustment.
Section M 51.- (1)The collection
(6) Penalties for stock recognition
of taxes and duties shall be
are the same as those for the right
assigned to the Tax Revenue
to investigate.
Collectors.
III- RIGHT TO ACCESS (2) A Tax Revenue Collector
is a public accountant under oath.
Section M 50 c.- (1) Sworn tax
Section M 52.- The competent Tax
officers with at least the rank of
Revenue Collector shall collect the
inspector may, with the
duties and taxes assessed by
authorization of the judge, control
taxpayers in their returns and paid
premises and places for
on their own initiative upon filing
professional use, as well as land
them. They shall also collect the
and warehouses or private
sums assessed by the tax authority
premises.
on verbal declaration of taxpayers
(2) These control operations or during controls.
shall be made between 8 am and 8
pm or beyond these hours when
access by the public is authorized.
(3) The administration may
implement any necessary

DIVISION II: taxpayer who has fifteen (15) days
NOTICE OF ISSUE FOR to pay his debt. This deadline shall
COLLECTION be thirty (30) days when the tax
debt is the result of a tax audit,
Section M 53.- (1) The notice of
except in cases of automatic
issue for collection shall be an
taxation for which this deadline
enforceable deed for the forceful
remains fifteen (15) days.
collection of taxes, duties and
levies. (3) The taxpayer may also be
(2) The notice of issue for notified of the Notice of Issue for
collection shall be drawn up and Collection by electronic means. In
notified to the taxpayer where a this case, the Notice of Issue for
written declaration is not Collection shall be deemed to have
accompanied by the means of been notified when the system
payment or following a non- generates an acknowledgement of
market value return or the final receipt.
procedure document in the case of Section M 54.- The Tax Revenue
a control. Collector shall issue a receipt upon
The notice of issue for collection payment of the duties and taxes.
rendered enforceable by the Head
of the Competent Tax office of the CHAPTER II:
area shall be handled by the PROCEEDINGS
competent Tax Revenue Collector.
DIVISION I:
The Tax Revenue Collector shall
ORDINARY LAW
notify the taxpayer with the notice
PROCEEDINGS
of issue for collection who shall
have 15 (fifteen) days to pay his Section M 55.- Ordinary law
debt. proceedings shall comprise three
The notice of issue for collection phases: the warning representing
rendered enforceable by the head an order to pay, distraint and sale.
of the Competent Tax Office of the These three phases shall constitute
area shall be handled by the legal proceedings, that is, only the
relevant Tax Revenue Collector. law courts shall be competent to
The Tax Revenue Collector shall rule on the validity of the
notify the taxpayer of the issue for instruments.
collection who shall have thirty
(30) days to pay the debt. SUBDIVISION I
WARNING REPRESENTING
The Notice of Issue for Collection AN ORDER
made enforceable by the head of TO PAY
the Tax Centre having territorial
jurisdiction shall be handled by the Section M 56.- In case of failure to
attached Revenue Collector. The pay the sums mentioned in the
Revenue Collector shall issue the notice of issue for collection within
Tax Collection Notice to the the time-limit, and subject to

respite of payment defined in SUBDIVISION II:
Section 121 of this Manual, the DISTRAINT
competent Tax Revenue Collector
Section M 60.- Upon expiry of
of the area concerned shall issue a
the 8 (eight) days following receipt
warning representing an order to
by the taxpayer of the order to pay,
pay.
the process server shall proceed to
Section M 57.- The warning seize the movable property
representing an order to pay shall belonging to the debtor. Distraint
be delivered by process servers. shall be carried out under
The warning representing an order conditions laid down by the
to pay must be delivered directly to OHADA Uniform Act to organize
the taxpayer himself or his simplified collection procedures
representative or, in case of and executions.
absence, the head of the competent Section M 61.- Distraint shall be
administrative unit of the area. executed notwithstanding
Section M 58.- The warning opposition. However, where the
representing an order to pay shall taxpayer offers to pay wholly or
contain, under pain of nullity, the partially, the competent Tax
references of the notice issued for Revenue Collector of the area shall
collection by virtue of which the be authorized to stop the execution.
proceedings are instituted, with the Section M 62.- Any claim for the
detailed listing of the sums claimed movable property and effects
showing the principal, the penalties seized, may be entertained in court
and costs. It shall state that “this only one month after the claimant
order is an obligation to pay the submitted it to the Tax Revenue
debt concerned within 8 (eight) Collector who instituted the
days, failing which your movable proceedings.
property shall be seized”.
Pending the ruling, all measures of
Section M 59.- Where the warning conservation shall be taken by the
representing an order to pay is not Tax Revenue Collector.
followed by payment within 8
(eight) days, following its receipt Section M 63.- Where the
by the taxpayer, the competent Tax collection officer cannot discharge
Revenue Collector of the area shall his duties because the doors are
take other measures, namely, locked or due to a refusal to open
seizure and sale. them, he shall post a guard at the
door and forthwith notify the
Special or ordinary law measures
administrative authority who shall
shall be taken by process servers,
order the premises to be opened.
sworn collectors commissioned by
The head of the administrative unit
the Minister in charge of Finance
or his representative must be
and performing the duties of
present during the opening and
bailiff.
seizure, and sign the report
recording the incident.

Section M 64.- Measures of the duties, taxes and fines due on
conservation must be taken to the day of such sale, as well as the
prevent the secret removal of legal costs.
objects constituting the guarantee The proceeds shall be paid
of the debt. forthwith to the Tax Revenue
Section M 65.- In case of failure Collectors who shall issue a receipt
to pay the taxes and fines due by to the distrainee and keep the
the debtors, the Tax Revenue surplus until total payment of the
Collector may have to proceed costs.
with the attachment of the said Each sale shall be conducted in the
sums being held by trustees or presence of the collector of taxes
debtors of the taxpayers and shall entail the drawing up of a
themselves. report.
The attachment shall be executed Section M 68.- Each process
at the instance of the Tax Revenue served must, under pain of nullity,
Collector without prior indicate the amount of the legal
authorization and in the manner costs fixed at 1% of the amount of
provided by the OHADA Uniform the debt, including penalties, not
Act to organize simplified exceeding CFA francs 100,000,
collection procedures and intended to remunerate writ servers
executions. under conditions laid down by
Section M 66.- In case of manifest order of the Minister in charge of
insolvency, a report of insolvency finance.
shall be drawn up by the tax The writs and documents relating
collection officers in two copies, to orders to pay, distraints and
one of which shall be sent to the sales and any writ aimed at
Tax Revenue Collector to be used collecting taxes, duties and
as a document supporting the penalties due, as well as writs and
statement of irrecoverable documents relating to legal
assessments. proceedings shall be exempted
from stamp duty and registration
SUBDIVISION III: formalities. Such exemption shall
SALE be extended to originals and copies
Section M 67.- The sale of seized of incidental deeds and shall apply
property expressly authorized by to the stamp on bills required for
the Director General of Taxation the sale by the OHADA Uniform
shall be conducted by the Act to organize simplified
auctioneer or, in his absence, the collection procedures and
process server, in the manner in executions.
which sales by court order are Section M 69.- Any distraint or
conducted. sale conducted contrary to the
The sale shall be interrupted once formalities prescribed by this
the proceeds are sufficient to pay Manual may entail legal

proceedings against those who account of the taxpayer being
conducted it and they shall bear the prosecuted. The said balance
costs thereof. mentioned on the acknowledgment
of receipt given to the tax
Section M 70.- (1) Officials
administration shall be
responsible for the collection of
immediately allocated for the
taxes, duties and fees provided for
settlement of the taxpayer’s tax
in this Manual shall benefit from
debt.
the regulations governing the
Any refusal to sign or to comply
protection of public officers
with a notice to a third-party holder
stipulated in Sections 152 to 158 of
established by a bailiff shall entail
the Penal Code.
the third party’s joint and several
(2) In case of insults and payment without prejudice to the
resistance, they shall draw up a penalties provided for in Section M
report on such resistance and 104 of the Tax Procedures Manual.
forward same to the State Council The penalties applicable for refusal
through official channels. to sign a notice to third party
holder or non-execution of a notice
DIVISION II: to third party holder may not be
SPECIAL LEGAL mitigated or reduced.
PROCEEDINGS The tax authority must inform the
liable person of the forwarding of
SUBDIVISION I: the notice to third-party holder,
NOTICE TO THIRD-PARTY specifying the third-party
HOLDERS concerned.
Section M 71.- Trustees, holders Section M 72.- The purpose of the
or debtors of sums belonging or notice to third-party holder shall be
due to persons liable to tax, to ensure upon reception, the
penalties as well as incidental costs allocation of the sums thus
whose collection as guaranteed by requested, to the payment of the
the preferential rights of the taxes regardless of the date when
Treasury shall be bound, upon a the claims, whether conditional or
request in that regard made to them due, that the liable person has vis-
in the form of a notice to third- à-vis the third party holder,
party holder, notified by the actually fall due.
collector of taxes to pay in lieu of
the liable persons concerned, the Section M 73.- Any notice to third
funds in their keeping or which party holder shall remain valid
they owe, up to the amount due until full repayment of the debt for
from such liable persons. which it was issued or upon
obtaining a release from those who
The third party holder, upon receipt
issued it.
of the notice to third party holder,
shall be required to inform the tax
administration of the balance of the

SUBDIVISION II: SUBDIVISION III:
EXTERNAL WRIT FREEZING OF BANK
ACCOUNTS
Section M 74.- The external writ
shall be issued by the assigned Section M 76.- Regional Tax
collector of taxes to a Treasury Revenue Collectors and Special
accountant or another collector of Management Unit Tax Revenue
taxes for the collection of taxes and Collectors may freeze the
levies, including those deducted at taxpayers bank accounts without
source and not paid. prejudice to the penalties provided
It shall be issued when taxpayers, for elsewhere, in case of non-
particularly regional and local settlement, after notification, of the
authorities or administrative public sums duly assessed.
establishments, have claims or
grants domiciled with such SUBDIVISION IV:
accountants or in case of change of CLOSURE OF THE
permanent address of the taxpayers ESTABLISHMENT
concerned. Section M 77.- (1) The competent
It shall also be issued to the body Tax Revenue Collector may
responsible for centralizing and automatically and immediately
adjusting local taxes, in the event close down the establishment (s)
of non-payment by regional and without prejudice to the penalties
local authorities of taxes and levies provided for elsewhere, in case of
deducted at source. non-settlement, after notification,
of the sums duly assessed.
It shall also be issued to the
customs revenue collector where (2) The closure of an establishment
the debtor is an importer. In this shall end forthwith upon payment
case, the competent customs of the full amount due.
service may retain the goods.
SUBDIVISION V:
Section M 75.- The external writ IMPOUNDMENT OF A
shall authorize the assignee VEHICLE
Treasury accountant to allocate,
upon receipt, the sums whose Section M 78.- (1) The non-
transfer is thus demanded, for the production of a valid sector vehicle
payment of tax debts. license, the transporters’ business
license, the motor vehicle stamp,
It shall also authorize the assignee the axle tax to the authority in
collector of taxes to take legal charge of controlling them, notably
proceedings against the taxpayers officers of the Department of
concerned. Taxation specially empowered to
record this offence shall entail the
impoundment of the vehicle in
compliance with the appropriate
procedure relating thereto

(2) The impoundment of a motor Section M 82.- (1) The preferential
vehicle shall end forthwith upon right of the Treasury shall cover all
payment of the full amount due. movable and immovable property
belonging to the taxpayer wherever
SUBDIVISION VI: they may be located, under the
EXCLUSION FROM PUBLIC rank conditions laid down in
CONTRACTS Section 107 of the OHADA
Section 79: Failure to pay duties Uniform Act relating to security
and taxes following a formal notice interests.
shall entail a temporary ban from (2)As a special measure, and as
bidding for public contracts, any other creditor, the tax authority
expression of intention to buy a may, as a last resort, proceed to
public corporation under carry out a distraint or sale of the
privatization, carrying out stock immovable property of the person
market transactions or applying for liable in accordance with the
forest exploitation licenses; and to OHADA Uniform Act to organize
a permanent ban in case of a simplified collection procedures
further offence. and executions.
The Director General of Taxation Section M. 83.- The sums due
shall in each quarter draw up a list guaranteed by the preferential right
of taxpayers banned from bidding. of the Treasury must be published
Section M 80.- Special at the registry of the competent
prosecution measures shall be court. The privilege shall cover a
official instruments. As such, they period of two years with effect
may be challenged before the tax from the date of issue for
authority in accordance with collection.
Section M. 116 et seq. of this Section M. 84.- Bailiffs, court
Manual. registrars, auctioneers, notaries,
trustees in bankruptcy, receivers
CHAPTER III: and all other trustees of public
COLLECTION GUARANTEES funds may not deliver to heirs,
creditors or other rightful claimants
DIVISION I:
entitled to receive the sequestered
PREFERENTIAL RIGHTS
sums deposited, unless upon
OF THE TREASURY
evidence of payment of the duties,
Section M 81.- The preferential taxes and penalties due by the
rights of the treasury shall persons from whom the sums were
guarantee the collection of all collected. Furthermore, as and
duties, taxes and penalties with a when necessary, the said receivers
basis, assessed by the Department and trustees shall be authorized to
of Taxation, as well as the pay directly the taxes due before
collection of penalties assessed by delivery of the funds; the receipts
the Department of Taxation, and for the said taxes shall be entered
that of the Treasury. into their accounts.

DIVISION II: for the amount of the taxes issued
LEGAL MORTGAGE and those to be issued. He may be
accused only under the non-barred
Section M 85.- For the collection
period and only up to the transfer
of taxes of all kinds and fiscal
price where the transfer was done
penalties falling within the
against payment, or of the value
jurisdiction of the collector of
fixed for the settlement of the
taxes, the tax authority shall have
transfer of rights inter vivos where
legal mortgage over all the
this takes place free of charge.
immovable property of taxpayers.
Where the rights over natural
Such mortgage shall be ranked on
resources or stocks or shares of an
the date of its registration at the
enterprises under Cameroonian law
Land Registry. It may be entered
are transferred abroad, the
only as from the date of issue for
Cameroonian law enterprise and
collection of the taxes concerned
the transferor shall be jointly and
and the penalties relating thereto.
severally liable to payment of the
DIVISION III: sums due under such transfer.
JOINT AND SEVERAL Section M 87.- Each spouse,
PAYMENT where both spouses live under the
Section M 86.- The notice of issue same roof, shall be jointly and
for collection regularly drawn up severally responsible for the taxes
shall be enforceable not only assessed in the name of his or her
against the taxpayer who is spouse as personal income tax,
mentioned therein but also against save for situations provided in the
his representatives or rightful General Tax Code.
claimants. Heirs or legatees may be
Accordingly, any employer, farmer prosecuted jointly and severally for
or tenant or, in general, any debtor taxes unpaid by the original
or third party holder shall be bound taxpayers.
to pay the debt of the taxpayer at Section M 88.- Where the
the request of the officer collection of certain taxes, duties
responsible for the collection and and penalties due from companies
up to the amount of which they are has been totally compromised or
trustees or debtors. where the insolvency of the
The third-party holder shall be companies has been organized by
jointly and severally liable for fraudulent manœuvres of persons
payment of the sums claimed in who are de jure or de facto, direct
case of gross negligence, or indirect managers of such
established failure or complicity. companies, such persons shall be
held jointly and severally
In case of transfer, irrespective of responsible for payment of the
the conditions, the transferee may taxes and penalties.
be held jointly and severally
responsible along with transferor

DIVISION IV: taxpayer at the time of assessment
LIMITATION of such taxes, the collector of taxes
shall submit the lists of
Section M 89.- Sums due from the
irrecoverable taxes to the Director
taxpayers for taxes and duties
General of Taxation.
assessed by virtue of the General
Tax Code shall be barred after a Section M 92.- The lists referred to
period of 4 (four) years following in Section M. 91 above shall, for
the due date, where no instrument each irrecoverable tax, indicate the
has been issued to end the nature of tax or duty, reference of
limitation. the issue for collection and the
amounts uncollected, as well as
The limitation above may not be
any information or details showing
invoked in the case of taxes
clearly that such taxes have
deducted at source or those for
become irrecoverable. They shall
which the person liable is only a
be submitted along with documents
collector.
to support the measures taken to
Section M 90.- (1) Limitation shall recover the said taxes.
apply in favour of the State against Section M 93.- The Tax collectors
any request for refund of sums paid of who are personally and
as duties and taxes provided for in financially responsible for tax
the General Tax Code, after a recovery may be granted a
period of 2 (two) years as from the discharge, and thus be fully or
payment of the said duties and partially freed from performing
taxes. such duty where the bad debts are
The collector of taxes who has not officially listed by decision of the
instituted any proceedings against minister in charge of finance, upon
late taxpayers over a period of 4 approval by the Director General
(four) consecutive years from the of Taxation in consultation with a
day of issue for collection shall representative of socio-
lose his appeal and shall forfeit all professional associations.
his rights and actions against Section M. 94.- The Minister in
taxpayers. charge of finance shall issue a
registered certificate for all taxes
(2) The limitation deadline referred considered as bad debts.
to in section M 90 (1) above shall
be extended to three (3) years for CHAPTER IV
requests for refund of VAT credits. DEBT CLEARENCE
CERTIFICATE
DIVISION V: Section M 94 a.- (1) Any natural
IRRECOVERABLE TAXES person or corporate body liable to a
CONSIDERED AS BAD DEBTS tax, duty or charge, in good
Section M 91.-For taxes which standing with the payment of such
cannot be collected due to a change taxes, duties and charges may,
in the fortune or situation of the upon request, be issued a tax

clearance certificate by the taxation electronically by the tax
authority. They shall certify that authorities.
the tax payer does not owe any tax The tax clearance certificate shall
as at the date of issue. be valid for 3 (three) months with
(2) Notwithstanding the provisions effect from the date on which it is
of Section M 94a (1) above, the signed.
debt clearance certificate may also This period shall be reduced to 1
be issued to a taxpayer who owes a (one) month where the taxpayer
tax debt, where the latter is under a has benefited from a suspension of
suspension or moratorium of payments or a moratorium on his
payment duly granted by the or her tax debt.
competent authorities. In such
cases, the tax debt and the nature Section M 94 b.- (1) Any natural
of the suspensive instrument shall person or corporate body liable for
be indicated on the debt clearance tax, duties or charges that requests
certificate. a title, license, certification,
attestation, authorization or
A moratorium shall be granted approval whatsoever from public
notably to: or semi-public government
- enterprises with validated VAT services within the context of
credits pending refund, provided carrying out their activities, must
they are part of a specialized necessarily mention their Unique
management unit; Identification Number (UIN) on
- Public enterprises benefiting the request and attach thereto a
from state subsidies not yet paid valid tax clearance certificate.
or whose payments for services Failure to produce this document
provided to the state are pending shall lead to inadmissibility of the
payment; request.
(3) The tax clearance certificate (2)The debt clearance certificate
shall be issued free of charge by shall serve as tax or non-tax
the head of the taxation centre certificate and tax situation slip. It
where the taxpayer is registered, shall be the only valid document in
after verification of the tax all administrative procedures to
situation of the taxpayer with prove the tax situation of a
regard to all the taxes and duties taxpayer.
payable by the latter. A Section M 94c.- The transfer of
computerized debt clearance funds abroad to professional
certificate may also be issued, as taxpayers shall be subject to
appropriate. The authenticity of presentation of a valid debt
any debt clearance certificate clearance certificate.
issued electronically shall be
verified by its presence on the list
of debt clearance certificates issued

SUB-PART IV: - 100 % in case of bad faith ;
PENALTIES - 150% in case of fraud, without
prejudice to the criminal
CHAPTER I:
proceedings provided for in this
FISCAL PENALTIES
Manual.
DIVISION I:
ASSESSMENT PENALTIES SUBDIVISION II:
FAILURE TO FILE A RETURN
SUBDIVISION I:
INADEQUATE RETURN Section M 97.- Any taxpayer
whom after a notice to declare has
Section M 95.- The inadequacies, not filed a return shall be liable to
omissions or inaccuracies affecting arbitrary assessment and his taxes
the tax base or data, and which shall be increased by 100%. Such
have led the tax authority to make increase shall be raised to 150% in
adjustments shall give rise to the case of a further offence.
application of a 1.5% interest in
arrears per month up to a Section M 98.- Interest in arrears,
maximum of 50%, calculated on in case of inadequate declaration as
the basis of charges to be borne by provided for in Section M. 95
the taxpayer following the above, shall be calculated with
notification of the last procedural effect from the day following that
deed in case of control. of the filing of the return up to the
last day of the month of
Interest in arrears shall be notification, each month started
calculated as from the day being considered a full month.
following the day when the tax
return bearing inadequacies, The maximum amount of the
omissions or inaccuracies was interest in arrears shall be 50%.
deposited up to the last day of the Section M. 99.- (1) The filing after
month of notification for an official notice, of a return
adjustment. showing nil tax or a credit shall
Section M 96.- Any inadequacies, give rise to a fixed fine of CFA
omissions or dissembling which francs1,000, 000 (one million)
affect the base or elements of (2) Failure, after an official
assessment and lead the authority warning, to file within the set
to make adjustments, mention of deadlines the returns provided for
which must be made expressly in Sections 18(3), 18a, 101,102,104b
the last procedural document, in ,242 shall give rise to a fine of
addition to the interest in arrears CFAF 1,000,000 (one million) per
provided for in Section M. 95, month.
shall attract the following
additional penalties.
(3) Without prejudice to the
penalties provided for in Section M
- 30 % in case of good faith ; 97 above, failure to file or forward

the statistical and tax return within deadline shall be liable to a fine of
the deadlines provided for by the one hundred (100,000) CFAF.
law shall give rise to a non-
(5) The conduct of the
discountable fixed fine described
transactions referred to in Section
in detail below:
M 1a (3) with persons without a
- companies falling under the single identification number shall
Large Tax Unit: F.CFA lead to the application of a fine of
5,000,000 (five million); CFAF 5,000,000 (five million) per
transaction.
- companies falling under
Medium-sized Enterprise
Taxation Centres and Specialized SUBDIVISION III:
Taxation Centres: CFAF FAILURE TO INDICATE THE
1 000 000 (one million); SINGLE
IDENTIFICATION NUMBER
- Companies falling under the
Divisional Taxation Centres: Section M 101.- Failure to indicate
CFAF 250 000 (two hundred and on an invoice, the single
fifty thousand). Identification Number shall entail
non-deduction of VAT shown on
Section M 100.- (1) Any failure to the invoice.
file in, within the statutory
deadline, an application to register SUBDIVISION IV:
a business or to modify some of ABSENCE OF INVOICE OR
the elements used in procuring the FALSE INVOICE
initial registration as well as any
registration declaration that Section M 102.- A fine equal to
comprises manifestly erroneous 100% of the value of the
information shall be liable a fine transaction with a minimum of
equal to two hundred and fifty 100,000 (one hundred thousand)
thousand (250,000) CFA francs. francs shall be applied to any sale
of goods or any provision of
(2) Whoever engages in an
services not having been invoiced
economic activity without prior
or for which an erroneous or
registration shall be liable to a fine
incomplete invoice has been made,
of one hundred thousand (100,000)
received or used by a professional.
CFA francs per month.
Any VAT claim obtained on the
(3) Whoever uses a single
basis of false invoices shall give
identification number fraudulently
rise to the immediate refund of the
shall be liable to a fine of one
sums unduly received, in addition
million (1,000,000) CFAF per
to a fine equal to 100% of the
transaction.
value of the transaction.
(4) Persons who have only a
salary income but are not
registered within a three month

DIVISION II: Section M 105.- Non-compliance
SPECIAL PENALTIES with the rules laid down in
Sections M.1, M 2 and M 7 of this
Section M 103.- Failure to file a
Manual may entail forfeiture of the
return giving rise to arbitrary
right to operate the prohibition to
assessment shall entail:
bid for public contacts and
- in the case of VAT, the loss of prohibition to import.
the right to deduction upstream Furthermore, it may entail
and to VAT credit relating to a publication in the Official Gazette
previous period; or public notice of the offender’s
- in the case of Income Tax, the name.
loss of the right to charge
previous years' deficits and tax Section M 105 a: Any transfer of
credits. funds abroad by a taxpayer who is
a professional without the prior
Section M 104.- A fixed fine that presentation of a valid tax
might go up to 5 000 000 (five clearance certificate in accordance
million) francs shall be applied to with the provisions of Section M
any person who gives false 94 c of the Manual of Tax
information, who objects to the Procedures shall result in the
right to communication or to the application of a fine not liable to
notice to third party holders, or discount or moderation of 10% of
who refuses to provide the the amount transferred, at the
information or documents required expense of the bank.
by the Tax Administration pursuant
to the provisions of Sections 18 Section M 105b: In addition to
(4),18b, 79, 245, 598a, M 6 and M penalties and interest for late
48 b of the Tax Procedures payment, failure to declare indirect
Manual. Similarly, a fine of CFAF transfers of shares made abroad as
100,000 (one hundred) per day of provided for in Section M 1 of this
delay, beyond the time limits Manual shall be punishable by a
indicated on the request, shall be fine corresponding to 100 percent
applied for any attempt to object to of the fees due.
the execution of the right to
communication or notification of DIVISION III:
third party holders. COLLECTION PENALTIES
Section M 104 a: A fixed fine that
may attain CFAF 100,000,000 SUBDIVISION I:
(one hundred million) shall be FAILURE TO PAY OR LATE
imposed on any person who PAYMENT
fraudulently facilitated, carried out Section M 106.- (1) Late payment
or attempted to carry out a tax of tax shall entail application of a
obligation or to obtain tax late payment interest of 1.5 % per
documents online. month of delay.

Regarding the specific case of following scale: from CFAF 0 to
spontaneous payment of tax, any CFAF 5,000,000: CFAF 500,000
late return or payment shall entail (five hundred thousand);
the application of a 10% penalty
- from CFAF 5 000,001 to CFAF
per month of delay, without
exceeding 30 % of the principal tax 25,000,000: CFAF 2,000,000
due. (two million) ;
For registration duty, default or late - from CFAF 25,000,001 to
payment shall entail application of CFAF 50,000,000: CFAF
a fine over and above the duty 5,000,000 (five million);
itself.
The starting point shall be: - above CFAF 50,000,000: CFAF
10,000,000 (ten million).
- the first day of the month
following the day of receipt of a CHAPTER II:
collection notice; PENALTIES
- the first day following the day
of the statutory submission of DIVISION I:
the tax return, every month PRINCIPAL PENALTIES
begun being considered as a Section M 107.- Without prejudice
whole month; to the tax penalties in force, a
- the first day following the day prison term of from 1 (one) to 5
of the statutory due date. (five) years or a fine of from five
The end point for the calculation of hundred thousand (500,000) francs
the interest on late payment shall to five million (5,000,000) francs
be the last day of the month of or both such fine and
payment. imprisonment shall be inflicted
upon whoever:
The same rate of interest on late
payment, due from the date of - evades fraudulently or attempts
custody of funds, shall be applied to evade fraudulently the issue,
to any undue VAT claim received, payment, total or partial
and shall not be subject to any repayment of the taxes and
reduction. duties referred to in the General
Tax Code;
(2) Without prejudice to the - refuses expressly to file his
penalties provided for in Section return within the prescribed
106 (1) above, failure to payment, time frame;
within the deadlines provided for - conceals a part of the taxable
by law, of dues, duties and taxes amount;
withheld at source shall give rise to
the application of a non- - organizes his insolvency or
discountable or non-reducible obstructs tax recovery;
fixed fine according to the

- obtains repayment of VAT DIVISION II:
credits through fraudulent SUPPLEMENTARY
means. PENALTIES
Section M 108.- The penalties Section M 111.- The criminal
referred to in Section M. 107 court, by way of supplementary
above shall also be inflicted upon penalty, may:
whoever:
- pronounce the forfeitures
- fails to make or ensure the provided for in Sections 30 and
making of entries, or abets the 31 of the Penal Code;
making of inaccurate or fake
- prohibit temporarily, for a
entries into the journals and
period not exceeding five(5)
balance sheet books provided
years, the right to exercise,
for by the Commercial Code, or
directly or by intermediary, for
into documents serving as such,
his own account or for another
as well as any person convinced
person’s account, any
of having drawn up or abetted
industrial, commercial or liberal
the drawing of false balance
profession.
sheets;
The criminal court shall order, in
- through assault and any case, publication in full or by
battery, threats or concerted
excerpts of the judgment in a
manœuvres, organizes or journal of legal notices.
attempts to organize collective
Publication expenses shall be
rejection of taxes or incites the borne by the convicted person.
public to reject or delay the
payment of taxes; DIVISION III:
- produces fake documents or LODGING OF PETITIONS
documents recognized to be
Section M 112.- Under pain of
inaccurate in order to obtain tax
inadmissibility, petitions for the
relief or reimbursement of any
enforcement of the penalties
kind.
provided for in Section M.107
Section M 109.- All persons who above, shall be lodged by the
have been the subject of a final Minister in charge of Finance,
conviction in pursuance or the upon the recommendation of the
provisions of Section M. 107 of Tax Offence Commission, as a
this Manual shall be bound, along result of the records drawn up by
with the implicated tax payer, to sworn officials of the tax authority,
pay the said tax, and the penalties having at least the rank of
arising therefrom. inspector and having taken part
Section M 110.- In the event of personally and directly in the
repeated offence, penalties establishment of the constituent
provided for in Section M. 107 of elements of the offence.
this Manual shall be doubled. The Tax Offence Commission shall
be an advisory body placed under

the minister in charge of finance. SUB-PART V:
The Commission shall consider TAX DISPUTES
any matter submitted to it by the
said minister. CHAPTER I:
The organization and functioning CONTENTIOUS
of the Tax Offence Commission JURISDICTION
shall be laid down by regulations.
DIVISION I:
Section M 113.- Petitions may be PRIOR REFERRAL
lodged without it being necessary BEFORE THE TAX
to serve the taxpayer prior notice to AUTHORITY
regularize his situation.
Petition may be lodged right up to SUBDIVISION I:
the end of the fourth year in which GENERAL PROVISIONS
the offence was committed. Section M 115.- Claims relating to
Statute limitation for lawsuit by the taxes and penalties determined by
State shall be suspended for a the Department of Taxation shall
period not exceeding 6 (six) be brought before the contentious
months between the date of referral jurisdiction where they seek either
before the Tax Offence redress for erroneous tax
Commission and date at which the assessment or calculation, or the
said Commission shall make its grant of a right arising from a law
recommendations. or regulation.
Section M 114.- Proceedings in
view of the enforcement of the SUBDIVISION II:
penalties provided for in Section CLAIMS
M. 107 of this Manual in the event Section M 116 (new).- (1) Any
of tax evasion, shall be brought taxpayer who feels wrongly taxed
before the criminal court in whose or overtaxed may file a claim in
jurisdiction any one of the taxes in writing with the head of the
dispute would have been Regional Taxation Centre, to the
established or settled. head of the structure responsible
In the event that a person has for managing “large Enterprises”
committed one of the offences or to the Director General of
provided for in Section M. 107 and Taxation within a period of 30
M. 108 of this Manual in tax (thirty) days upon issuance of the
matters, the minister in charge of collection notice or sure
finance may take civil action. knowledge of the taxation.
(2) The above-mentioned claim
must, under pain of inadmissibility,
fulfil the following conditions:
- be signed by the claimant or by
the claimant’s representative;

- be stamped; Taxation Centre Head, the Director
- mention the type of tax, the in charge of the Large Tax Unit or
financial year of issue, the the Director General of Taxation
collection notice article number does not fully satisfy the claimant,
and the place of assessment; he shall forward his claim to the
Minister in charge of Finance,
- contain a brief statement of the under the conditions laid down in
party’s means and conclusions; Section M 119 below.
- be backed by proof of payment (2) Where the Regional Taxation
of the undisputed portion of the Centre Head, the Director in
tax. charge of the Large Tax Unit or the
(3) The powers of tax authorities Director General of Taxation fails
shall be based on the amount of to react after 30 (thirty) days, the
claim as follows: taxpayer may automatically
- Head of the Regional Taxation forward his claim to the Minister in
Centre with territorial charge of Finance.
jurisdiction, for claims lower Section M 119.- The claim
than or equal to 50 (fifty) submitted to the Minister, which
million CFA francs as shall serve as preliminary petition,
principal; must under, pain of inadmissibility,
- The Director responsible for fulfil the following conditions:
managing “large Enterprises”, - be signed by the claimant;
for claims not exceeding 100
- be stamped;
(one hundred) million CFA
francs as principal; - be presented within a period of
30 (thirty) days from
- The Director General of
notification of the decision of
Taxation, for claims above the
the head of the Regional Centre,
thresholds for regional centers
or the Director responsible for
and the department responsible
managing “Large enterprises”,
for managing “Large
or the Director General of the
Enterprises”
Taxation;
(4) The head of the Regional
Taxation Centre, the Director - indicate the type of tax or duty,
responsible for managing “Large the fiscal year of issue, the
Enterprises” and the Director article of the notice of issue for
General of Taxation shall each the collection and the place of
respond to the taxpayer’s claim assessment;
within a period of 30 (thirty) days. - contain a brief presentation of
These responses must be reasoned the taxpayer’s means and
in fact and in law. conclusions;
Section M 117.- Deleted. - be accompanied by supporting
Section M 118 (new).- (1) Where documents proving payment of
the decision of the Regional the undisputed part of the tax or

duty and an additional 15% of referred to in Section M 119
the disputed part. above;
Section M 120.- The taxpayer shall - not have tax arrears other than
have the possibility of hiring any those disputed;
consultant of his choice.
- not be subject to criminal
prosecution for tax evasion.
SUBDIVISION III:
STAY OF PAYMENT (c) Claim filed with the
administrative judge:
Section M 121.- (new): (1) The
- provide the references of the
taxpayer who disputes the
contentious claim;
justification or the amount of a tax
levied on him may obtain an - provide references of payment
administrative stay of payment of of the undisputed part of the
the disputed part of tax during the tax;
period allowed for review of his
- provide references of payment
contentious claim under the
of an additional 35% of the
following conditions:
disputed party;
(a) Claim filed with the Head of
- not have tax arrears other than
the Regional Taxation Centre, the
those disputed;
Director of the entity responsible
for large enterprises or the Director - not be subject to criminal
General of Taxation: prosecution for tax evasion.
- provide the references of the (2) Where the above conditions are
contentious claim; fulfilled, the administrative stay of
- provide the references of payment shall be issued
payment of the undisputed part; electronically under conditions laid
down by regulation.
- not have tax arrears other than
those disputed; (3) For tax payers in non-
computerised tax centres, the stay
- not be subject to criminal of payment may be issued
prosecution for tax evasion. manually within a period of fifteen
(b) Claim filed with the Minister of (15) days from the date of receipt
Finance: of the request. Failure by the
administration to respond within
- provide the references of the this period shall imply tacit
contentious claim; acceptance of the stay of payment.
- provide references of payment (4) Stay of payment shall cease to
of the undisputed part of the have effect on the expiry of the
charges; deadline for referral to the superior
- provide references of payment authority.
of 15% of the disputed part (5) The submission of a request for
stay of payment in support of a

contentious claim following the SUB-DIVISION VI
decision rendered at first instance
AUTOMATIC TAX RELIEF
by the administrative judge, shall
FROM TAXATION DUE TO
only be admissible after payment
MATERIAL ERRORS
of 50% of the amount of the
disputed charges and consignment Section M 124a: (1) Upon
of 50% of the remaining part. reasoned proposals from the
competent services and after
(6) In the event of tax disputes, the
obtaining the opinion of the
stay of payment or execution can
Commission for the Admission of
only be granted under the
Non-Value of Tax Claims, the
conditions laid down in this
Director General of Taxation shall
section.
submit to the Minister of Finance
bills for the automatic tax relief
SUBDIVISION IV:
resulting from material errors.
DECISION OF THE TAX
AUTHORITY (2) Automatic tax relief bills
referred to in paragraph (1) above
Section M 122.- Deleted.
shall be sanctioned by decisions of
the Minister of Finance. Such
SUBDIVISION V:
decisions shall serve as an
FORM AND DEADLINE OF
accounting document for the
THE TAX AUTHORITY’S
settlement of the tax debt in the
DECISION
books of the competent tax office.
Section M 123.- The Minister in
charge of Finance shall give his (3) Material error refers to any kind
decision within a time-limit of 2 of incorrectness relating to the
(two) months of receipt of the settlement of the tax, the identity
claim. The decision which shall be of the taxpayer or the amount of
in writing must be reasoned. the taxes levied.
It shall be sent to the taxpayer by DIVISION II:
registered mail with COMPROMISE
acknowledgement of receipt or
delivered to him in person against Section M 125.- Once the proposal
signature. of the Director General of
Taxation, the Minister in charge of
Section M 124.- Where the finance may authorize, in case of
Minister in charge of finance comprise, moderation of all or part
remains silent beyond the of the taxes in the following two
aforementioned time-limit of 2 cases:
(two) months, the taxpayer may
refer the matter to the - prior to issue for collection
Administrative Court of the following an inspection
assigned Taxation Centre. procedure; - during the entire
dispute period.

Where the taxpayer accepts the fifteen-day period shall constitute a
proposed compromise proposal, he rejection of the taxpayer's
shall expressly undertake: settlement offer.
- to refrain from filing a further
complaint; DIVISION III:
PROCEDURE BEFORE
- withdraw the complaints or THE SUPREME COURT
petitions filed by him;
- pay all his outstanding taxes SUBDIVISION I:
and penalties without delay. TIME-LIMIT FOR FILING
A PETITION
Section M 125 a.- Where a
taxpayer requests any kind of tax Section M 126.- In the case of
reduction or relief, the taxation direct taxes and the value added
authority may, at any given point tax or similar taxes, decisions
of the procedure and despite rendered by the Minister of
expiration of the period of Finance on contentious claims and
limitation of action, make which do not fully satisfy the
compromise within the limits of persons concerned may be
the disputed tax, between the tax challenged before the
breaks recognized as justified and Administrative Tribunals within
the inadequacies or omissions thirty (30) days from the date of
observed in the tax base or receipt of the instrument giving
calculation during the processing notice of the decision of the
of the request. Administration, or the expiry of
the period allowed for it to reply.
Section M 125 b.- (1) A taxpayer
who makes a request for settlement
SUBDIVISION II:
during the contentious stage shall
FORM OF THE PETITION
be suspended from prosecution.
Section M 127.- Petitions shall be
(2) The processing of the request
filed at the registry of the
for settlement shall suspend the
administrative court where they
computation of the time-limits for
shall be registered against a
the submission of a dispute to the
receipt. An appeal deposit
superior authority, as well as the
certificate shall be issued to people
prosecution for recovery, for a
who so request.
period of 15 (fifteen) days from
receipt of the settlement request by Section M 128.- Under pain of
the tax authorities. inadmissibility, the petition must
fulfill the following conditions in
(3) The decision of the
respect to form and content:
administration shall resume the
measures of prosecution and the - must be put in writing, signed
computation of the deadlines. by the petitioner or his duly
authorized representative and
(4) Silence on the part of the be accompanied by two copies
administration at the end of the

of the petition on unstamped Section M 131.- With the
paper; exception of failure to sign the
- contain the summary statement initial complaint non-compliance
of the facts and grounds and with procedural requirements as
submissions of the party; provided for in section M.116 of
this manual may, where such
- state the amount of tax relief requirements constitute the reason
and penalties requested; for rejection of a complaint by the
- be accompanied by a copy of tax authority, be validly covered in
the challenged decision. the petition referred to the
administrative court.
Section M 129.- (1) A petitioner
wishing to apply before the Section M 132.- Notification to the
Administrative Bench of the minister in charge of finance of a
Supreme Court for deferment of copy of the statement initiating
the payment already applied at the action shall be done immediately
time of the complaint must following registration at the Court
expressly renew his request Registry.
through an application addressed to Same shall apply to notification to
the Minister of Finance and pay an the adversary of the certified
additional amount of 10% of the copies of the petitioner’s
contested taxes. The Minister of memorandum, the defense
Finance shall have a period of 30 memorandums of the minister in
(thirty) days to decide. charge of finance and the
Silence on the part of the Minister rejoinders.
of Finance at the end of the thirty- The supporting documents attached
day period shall be deemed to be a to the petition or to the
rejection of the application for stay memorandums shall, upon
of payment. reception, be automatically
(2) An application for a stay of forwarded to the minister in charge
execution as defined in Section M of finance for examination.
129 (1) above must be renewed in
Section M 133.- (1) The Minister
any additional appeal. Its rules of
of Finance shall have a period of 2
instruction shall be the same.
(two) months to produce his
Section M 130.- The complainant
statement of defence. One out of
may not challenge taxes before the
these two months shall be used by
Administrative Court, other than
the Director-General of Taxation to
those referred to in his complaint
study the file. This period may be
to the tax authority. However,
extended by one month in
within the limit of the tax relief
exceptional circumstances, after a
initially requested, he may make
reasoned application.
any new submissions, provided
that he formulates them explicitly (2) The statement of defence of the
in his action initiating application. Minister of Finance shall be filed

in the registry of the (2) Where the conclusions of the
Administrative Bench of the Legal Department are not filed
Supreme Court in 3 (three) copies, within the two-month period
one of which shall be sent to the referred to in paragraph 1 above,
taxpayer, who has a time-limit of the President of the Court may
30 (thirty) days to make known his render his decision on the basis of
memorandum of argument in reply the material available to him, in
or indicate whether he intends to particular the documents
have an expert review of the case. exchanged by the parties
(3) Where the Minister of Finance SUBDIVISION III:

does not produce his statement of EXPERT ASSESSMENT
defence within the above
mentioned two-month period, he Section M 134.- With respect to
shall be deemed to have taxes, duties and levies assessed by
acquiesced to the facts set out in the Directorate General of
the taxpayer's petition. Taxation, any expert appraisal
requested by a taxpayer or ordered
(4) Where the taxpayer fails to by the Administrative Court shall
make his memorandum of be conducted by three experts,
argument in reply to the except the parties agree that it be
Administration’s reply within the conducted by a single expert.
thirty-day time-limit, the taxpayer Where only one expert is involved,
shall be deemed to have withdrawn he/she shall be appointed by the
his action. president of the Administrative
Court save where the parties fail to
(5) In the event of a reply by the agree on his/her appointment.
taxpayer, the Administration may,
where new pleas have been raised Where expertise is entrusted to
by the taxpayer in his reply, be three experts, one of them shall be
invited to file a rejoinder within 15 appointed by the Administrative
(fifteen) days from the date of the Court and each of the parties shall
reception of the reply. designate one.
(6) In the absence of a reply from Section M 135.- The court

the taxpayer or in the event of a judgment ordering the expert
reply and where the administration assessment shall specify the duties
is again requested, the of the experts and the time limit
memorandum of the Minister in within which they shall be required
charge of finance shall terminate to submit their report.
the exchange of documents. Section M 136.- The president of
Section M 133 a.- (1) The Legal the Administrative Court shall set
Department shall have a period of the day and time for the start of
2 (two) months from the end of the interlocutory proceedings. He shall
exchange of writings to produce notify the experts as well as the
his conclusions. applicant and the Director General

of Taxation no less than 10 (ten) Administrative Court shall render
clear days before the beginning of its decision.
such proceedings. All means of redress provides for
Section M 137.- Where the need in the legislation on the
arises during the expert assessment organization and functioning of
to visit the premises, the expert(s) Administrative Courts and the
shall carry out the visit in the Supreme Court shall be open to the
presence of an official from the parties.
authority and the petitioner or his
representative. SUB DIVISION V:
TAX MEDIATION
Section M 138.- The expert
appointed by the Administrative Section M 140 a: (1) Tax
Court shall prepare the minutes of mediation is a procedure by which
the expert appraisal to be signed by the parties to a tax dispute agree to
the parties. use a third party mediator for its
amicable settlement.
The experts shall provide either a
joint report or separate reports. (2) Mediation shall be
The minutes of the expert appraisal implemented exclusively during
and the expert report (s) shall be the litigation phase before the
submitted to the Registry, together courts, either at the initiative of the
with as many copies as there are taxpayer or the tax authorities, or
parties with separate interests in at the invitation of a competent
the dispute. administrative court, under the
conditions defined by the OHADA
The minutes of the expert appraisal Uniform Act on mediation.
and the expert report (s) shall be
notified to interested parties who (3) The mediation procedure shall
shall make observations within 30 end either by the conclusion of a
(thirty) days. written agreement signed by the
parties and perhaps by the
Section M 139.- The costs mediator, or by the written
entailed by the expert assessment statement of the parties to the
shall be borne by the losing party. mediator stating that they are
Stamp duty expenses incurred by putting an end to the mediation
the petitioner shall be included procedure, on the date of the
under costs. declaration, and lastly by the
written declaration of the mediator
SUB DIVISION IV: indicating, after consultation with
DECISION OF THE the parties, that the mediation
ADMINISTRATIVE BENCH procedure cannot succeed.
OF THE SUPREME COURT
(4) Taxes imposed at the end of
Section M 140.- At the end of the the mediation procedure must be
adversarial procedure, the paid immediately by the taxpayer,
failing which the mediation

agreement concluded with the tax irrecoverable assessments or to
authorities will be terminated. discharge from liability.
(5) The terms and conditions for Section M 142.- No rebate or
the application of these provisions moderation may be granted on the
shall be specified by a separate principal of taxes collected from
instrument of the Minister in third parties or withheld at source
charge of finance. for the Treasury. However, fines,
surcharges and late payment
CHAPTER II:
interest may be subject to rebate or
VOLUNTARY JURISDICTION
moderation.
DIVISION I: The partial remission and
COMPETENCE OF reduction of penalties, fines or
VOLUNTARY JURISDICTION interests on overdue payment may
Section M 141.- The voluntary be granted on registration fees
jurisdiction shall hear complaints where the delay exceeds 1 (one)
seeking to obtain: month only after prior payment of
simple fees plus a 10% tax penalty.
- the remission or reduction of
duly assessed direct taxes, DIVISION II:
lodged by taxpayers facing TAXPAYERS’ PETITIONS
financial difficult-ties or
destitution for whom it is SUBDIVISION I:
impossible to settle their debts FORM OF THE PETITION
with the Treasury;
Section M 143.- Petitions seeking
- the remission or reduction of to obtain tax remission or
fiscal fines or additional tax reduction shall be addressed to the
charges, where such penalties, competent authority in the
interests or overdue payment provisions of section M 145 of this
and, if need be, the principal Code.
taxes are final In this case, the
They must contain all information
taxpayer should first of all
provide evidence of the full necessary for the identification of
the tax in question and include a
payment of the principal tax;
copy of the notice of issue for
- discharge from tax liability collection.
incumbent on certain persons in
They shall not be liable to stamp
respect of the payment of taxes
duty.
due by third parties.
- the moratorium or the obtaining SUBDIVISION II:
of a payment schedule for taxes DECISION OF THE TAX
and duties. AUTHORITY
It shall also hear and determine Section M 144.- After
complaints by tax collectors examination, the tax authority
relating to writing off of

shall, in writing, notify its decision - by the minister in charge of
for remission, reduction or finance for principal taxes and
rejection. levies of an amount exceeding
Section M 145.- In case of 100,000,000 (one hundred
million) francs as well as for
remission or reduction, the
penalties and additional charges
decision shall be notified by:
of an amount exceeding
- the Head of the Regional Tax 100,000,000 ( one hundred
Collection office within the million) francs.
limit of 30,000,000 (thirty
However, where the applicant is
million) francs for the principal
not satisfied with the decision
taxes and levies and of
taken by the competent authority,
30,000,000 (thirty million)
he may appeal to a higher
francs for penalties and
authority, up to the minister in
additional charges;
charge of finance.
- by the Director General of
Taxation within the limit of Section M 146.- Decisions taken
100,000,000 (one hundred by virtue of Section M 145 above
million) francs for the principal may not be re-examined unless
taxes and levies and new facts are put forward. They
100,000,000 (one hundred shall be notified to the parties
million) francs for penalties and concerned under the conditions
additional charges; laid down in this Manual.

BOOK THREE:
LOCAL FISCAL SYSTEMS

- Any other levy provided for by
PART I law.
GENERAL PROVISIONS
Section C 3.- (1) A regional or
SINGLE CHAPTER local authority may collect a tax,
levy or royalty only if such a tax,
Section C 1.- (1) This law on local
levy or royalty has been created by
fiscal system lays down the taxes,
law, voted by the legislative body
levies and royalties collected for
and approved by the competent
decentralized structures,
supervisory authority.
hereinafter referred to as «regional
and local authorities». (2) The rates for the collection of
the taxes and levies of regional and
(2) Any revenue collected by
local authorities shall be fixed by
State or competent taxation
the legislative body, in compliance
services of regional and local
with the bracket provided for by
authorities for the latter shall be
law.
considered as local taxes. All
revenue collected shall still be Section C 4.- (1) Regional and
referred to as “local taxes”. local authorities shall be
(3) The local fiscal system shall responsible for the management of
apply to councils, city councils, the taxes and levies devolved to
sub-divisional councils, regions them, subject to those managed by
and to any other type of regional taxation services.
and local authority that may be set (2) Ten percent (10%) of the tax
up by law. revenue collected by the tax
(4) Unless otherwise provided for authority on behalf of local
under specific provisions of this authorities and public bodies shall
law, the fiscal procedures be deducted as assessment and
applicable to State levies and taxes collection fees.
shall be transferred with the The share thus deducted shall
necessary changes having been provision earmarked accounts
made for the tax base, issue, opened in treasury books and
recovery, prosecution, control and transferred to the authority.
litigation on taxes, levies and Section C 5.- For the harmonious
royalties due to councils and development of all regional and
regions. local authorities and in accordance
Section C 2.- Local taxes shall with the principle of solidarity,
include: proceeds from certain local taxes
- Council taxes; and levies may be subjected to
equalization following the criteria
- Additional council tax on State and conditions set forth under laws
taxes and levies; and regulations.
- Council levies; Section C 6.- (1) The State shall
- Regional Taxes and Levies; ensure that annual proceeds from

council taxes correspond to a CHAPTER I:
proportional rate established as a BUSINESS LICENSES
ratio of its level of tax resources.
(2) In this respect, the State DIVISION I:
financial services involved in the GENERAL PROVISIONS
fiscal management of regional and Section C 8.- Any natural person
local authorities shall ensure, with or corporate body of Cameroonian
the same efficiency as for State or foreign nationality operating in
taxes, the recovery of local taxes a council any economic,
that fall within their competence. commercial or industrial activity or
(3) Local taxes shall be issued carrying out any other profession
and collected under the same not included among the
conditions as those of the state, exemptions set forth in this law,
unless otherwise provided for shall be liable to the business
under special provisions of this license.
law. Section C 9.- The effective or
(4) With regard to the collection habitual exercise of a profession
of taxes and levies, regional and for financial gain shall entail
local authorities shall enjoy the payment of the business license.
privilege of the treasury. Section C 10.- (1) The business
license shall be assessed on the
PART II: basis of the annual turnover
COUNCIL TAXES declared by the taxpayer under the
various categories as listed in
Section C. 7.- The proceeds of
Annex I.
council taxes collected by the State
shall come from: (2) The activities listed in Annex
II shall, as a matter of right, be
-business licenses;
liable to the business license
-liquor licenses; irrespective of their turnover. Such
- discharge Tax; activities shall be taxed following
- property tax on landed assets; the tax brackets provided in
-gambling and entertainment levy; AnnexI.
-immovable property conveyance; (3) Deleted
- automobile stamp duty; (4) For the sale of petroleum
products by managers of petrol
- forest royalty. stations who are not owners of the
- stamp duty on advertising; goods, the basis of assessment of
- tourist tax. the business license shall be the
amount of the margin determined
by marketers.

DIVISION II: 9. Farmers, stock breeders
WAIVERS AND EXEMPTIONS and natural persons with a turnover
of below 10,000,000 (ten million)
SUBDIVISION I: CFA FRANCS, for the sale of
WAIVERS harvest and fruits from the fields
Section C 11.- The following shall belonging to them or which they
not be liable to the business license exploit, or for the sale of the
: animals they rare or fatten.
1. the State, regional and 10. company stores, farmers
local authorities, public unions and consumer cooperatives,
establishments and government provided they possess no shops
agencies, for cultural, educational, and confine themselves to
health, social, sport or tourist grouping the orders of their
activities carried out by them members and distributing in their
regardless of their turnover tax stores the commodities, produce or
situation; merchandise ordered;
2. hawkers, be they in the 11. private establishments for the
streets, public places or in flower reception and vocational training
or grocery markets; of poor children;
3. street vendors of 12. schools;
newspapers and periodicals, 13. explorers and hunters;
excluding any other articles of 14. fishermen and registered
stationery, and provided their seamen personally involved in
activity has been duly declared in fishing and selling their own catch;
accordance with the law in force;
15. persons liable to the discharge
4. business associates in a tax;
partnership, in joint-stock, limited
16. canoe operators with the
liability or incorporated
exception of those using a motor or
companies;
steam vessel;
5. song writers;
17. farmers selling firewood
6. savings and insurance coming solely from clearing their
funds managed free of charge as farms for cultivation;
well as mutual assistance schemes,
18. owners or leaseholders of salt
provided they are duly authorized
marches;
and function in accordance with
their set objectives; 19. landlords or tenants
accidentally renting furnished parts
7. canteen managers,
of their personal houses, where
provided they do not sell alcoholic
such rental is not periodic in
drinks to the public;
nature;
8. hospitals run by religious
bodies or not-for-profit
organizations;

20. wage and salary earners in (3) For member companies of
respect of their paid employment approved management centers, the
only; period referred to in paragraph (1)
21. rural development above shall be extended by one
cooperative societies, agricultural year.
mutual benefit and credit schemes
operating in accordance with their DIVISION III:
objectives; TARIFFS
22. cooperative societies Section C 13 (new).- (1) The
and/or their unions as well as business license to be paid shall be
common initiative groups (CIGs) calculated by applying a rate to the
aimed at: turnover of the last financial year
ended, as defined below:
a) either carrying out or
facilitating all operations for the - 0.159% on the turnover of large
production, conservation or sale enterprises, for a minimum
of farm produce harvested contribution of CFA francs 5
exclusively from farms owned million and a maximum
by members; contribution of CFA francs 2.5
b) or providing their members billion;
with farm equipment, machines - 0.283% on the turnover of
and instruments for their own medium-sized enterprises, for a
use; minimum contribution of CFA
23. commercial and industrial francs 141,500 and CFA francs
travellers and representatives who 4 500 000 maximum;
may be working for one or more - 0.494% on the turnover of
houses, whether paid by small-sized enterprises, for a
commission or fixed salary minimum contribution of CFA
provided they have no trading francs 50 000 and CFA francs
character independent of their 140 000 maximum.
principals. (2) The business license amount
calculated as specified in Section C
SUBDIVISION II: 13 (new) (1) above shall, in
TEMPORARY EXEMPTION addition to the principal amount,
Section C 12.- (1) New enterprises include the local development tax,
shall be exempted from business additional council tax for consular
license contribution for a period of chambers and audio-visual tax.
one (1) year. These taxes shall be allocated to
(2) At their request, a business each of the beneficiaries in
license instrument labelled accordance with the rates and
“EXEMPED” shall be issued to procedures fixed by the
new enterprises that benefit from instruments in force.
exemption.

Section C 14.- (1) One business same activity in the same
license shall be required for each establishment.
establishment. The following shall (6) A manufacturer selling
be considered as distinct exclusively wholesale in separate
establishment: buildings or premises, only products
definitely separate parts of manufactured by him shall not be
buildings. Any person who sells liable to the business license for
merchandise or products through a sales made in the said premises.
vendor or causes workmen to work
on his behalf on the pavement, or (7) Where more than one set of
under an awning or unclosed premises is used, the exemption
veranda of his business shall apply solely to the premises
establishment shall also be liable to nearest the factory.
business license for a separate (8) Concerning professional road
establishment. carriers liable to assessment based
(2) Any person who on actual earnings, each operator’s
accommodates as specified above business license shall be calculated
a workman or vendor who cannot on the basis of this turnover.
establish that he is personally in
possession of a business license DIVISION IV:
shall be deemed to cause such SPECIAL PROVISIONS
person to sell or work on his Section C 15.- Business licenses
behalf. shall be established with due
(3) Any building site or group of regard to the following special
building sites opened in a Council conditions:
and placed under the technical (1) Where there is no accounting
supervision of an employee shall data to enable the turnover of any
also be liable to the business commercial activity to be
license as an establishment. evaluated accurately, such activity
(4) Any transactions effected by a shall be deemed to be equal to ten
business license holder on behalf times the recorded stock evaluated
of a third party, either on at its selling price. However, the
consignment or under the control Inspector or Controller shall be
of this principal, whether the entitled to assess the business
principal requires reports, minutes, license by comparing with a
special accounts or has such similar establishment.
transactions supervised from time (2) In no case shall the imports or
to time, shall also be liable to a exports affected by a bank, branch
separate business license in the of a bank or any organization
name of the principals. acting as a commission merchant
(5) A husband and wife, whether or forwarding agent, exempt
they have separate estates or not customers from payment of the
shall be liable to one business import or export business license.
license only when carrying out the

(3) However, a trader whose DIVISION VI:
transactions of this nature amount ANNUAL NATURE OF THE
to less than ten million BUSINESS LICENSE
(10,000,000) francs a year shall not
Section C 18.- The Business
be considered an importer.
licenses shall be due for the full
(4) For the purpose of the year by any person engaged in a
importers or exporters business taxable activity as at 1 January.
license, import and export turnover
shall be aggregated. Section C 19.- (1) Persons who
start up an activity subject to the
(5) The business license of a business license in the course of
carrier shall not cover itinerant the year shall be liable to this tax
trading operations by the carrier, only as from the first days of the
the driver and his mates, the ship month in which they commenced
owner, the master or crew this activity, unless where, by its
members. nature, the said activity cannot be
(6) Shipping companies and undertaken throughout the year. In
airlines whose vessels or aircraft such a case, the business license
make calls at Cameroon, ports or shall be due for the whole year
airports shall only be liable to the irrespective of when the business is
business license where they have started.
an establishment there. (2) The turnover to be taken into
(7) Insurance companies which account for assessing the business
are represented in Cameroon license shall be:
without having any establishment - for new activities, the turnover
there shall be liable to the business declared on the first day of the
license only at the registered office start of the activity ;
or principal establishment of the
insurance agent representing them. - for activities at least one year
old, the turnover realized during
DIVISION V: the previous financial year.
PERSONAL CHARACTER Section C 20.- In the event of
OF THE BUSINESS LICENSE cessation of activity as a result of
Section C 16.- The business death, court ruling or petition in
license shall be personal and may bankruptcy or owing to
be used only by the person to expropriation or expulsion, the
whom it is issued. business license shall be due only
up to the end of the current month.
Section C 17.- Joint stock Discharge from the balance shall
companies and limited liability be granted on the application of the
companies, whose activity is liable person liable within three months
to the business license, shall be following the event.
taxed under the name of the
enterprise.

DIVISION VII: shall be addressed to the Taxation
OBLIGATIONS OF PER- Centre in case, either of the
SONS LIABLE payment of the annual or quarterly
business license or stoppage or
Section C 21.- (1) Persons
cessation of activities.
undertaking an activity liable to the
business license, shall be required (4) Every business license shall
to file in written returns thereof to be required to produce, at the
the Taxation Center with request of the taxation authority, a
jurisdiction within 15 (fifteen) days valid debt clearance certificate.
following the start of the business. (5) Deleted.
(2) The said declaration shall Section C 22.- Any taxpayer who
provide the following information: loses his business license certificate
- full name or business name; may be issued a duplicate by the
- date of birth or incorporation; territorially competent chief of
- place of birth or registered taxation center. The duplicate,
office; issued on a special form, shall bear
references of the payment of the
- full name (s) and address of the said business license.
father or manager;
- full name (s) and address of the DIVISION VIII:
mother; ISSUANCE AND OVER
- nationality; PAYMENT OF THE BUSINESS
- number in trade register; LICENSE
- enterprise registration number; Section C 23.- (1) Taxpayers
- site references (of the business subject to the business license shall
registered office and respective declare and pay their taxes in a
establishments by towns, lump sum:
neighbourhoods, streets, door - within 2 (two) months
number); following the beginning of the
- post office box number; financial year, in case of
- telephone number and, where renewal of the business license;
necessary, the email address; - within 2 (two) months
- type of activity; following the expiry of the
- amount of turnover; temporary exemption.
- reference of the last tax return - Subject to the provisions
or registration of the lease relating to tax disputes, the
contract; renewal of the business license
- any other information necessary shall be contingent on the
for assessing the business presentation of a tax clearance
license certificate. certificate by the taxpayer.
(3) A declaration filled on the (2) Deleted.
same standard declaration form

Section C 24.- (1) The business authority or beneficiary body, in
tax shall de declared and calculated accordance with the provisions of
by the taxpayer on a form provided the Fiscal Procedure Book of the
by the government service or General Tax Code, shall be kept:
directly online via the e-filing - a ledger-journal of assessments
application. and collections;
(2) It shall be paid using an - a record of daily reconciling of
assessment bulletin or a tax notice. taxes and levies collected for
(3) Deleted. the various beneficiaries;
Section C 25.- Deleted. - a control register that helps to
identify and get back to
Section C 26.- (1) Enterprises
taxpayers who might not have
falling within the competence of
paid their due.
specialized management units shall
pay the business license through
DIVISION IX:
bank transfer in the account of the
PENALTIES
Collector of Taxes with
jurisdiction. Section C 29.- Any taxpayer who
(2) On their part, the payee fails to pay his business license
accountants shall, open seeing the within the prescribed time-limit or
tax certificate issued by the who fails to furnish the
authorizing officer, issue a receipt information required to assess the
of payment to the enterprises. business license within the same
time-limit shall be liable to a
(3) The councils and beneficiary penalty of from 10% to 30% of the
bodies shall at the same time taxes due per month of lateness.
forward to the above-mentioned
structure a statement of effective Section C 30.- (1) Any taxpayer
transfer of paid business license engaged in an activity liable to the
revenue with the reference of the business license, who fails to pay
transfer orders received and receipt the relevant taxes, shall be
of payment issued. automatically assessed for the
whole year and the tax payable
(4) Deleted. shall be increased by an additional
Section C 27.- Total or partial charge of 50% to 100% depending
omissions detected in assessing the on whether his bona fide is
business license, as well as errors established or not.
made in determining tax base or in (2) In the event of the illegal
applying the rate may be corrected exercise of an activity or the
by the taxation Service up to the exercise of a prohibited activity, a
end of the financial year following report shall be drawn up by any
the year of assessment. functionary of the Taxation
Section C 28.- In each Taxation Service with the rank of at least a
Centre and by regional and local controller or by any sworn-in law
enforcement officer, and

forwarded to the appropriate automatic and immediate sealing
quarters. of the establishment (s), without
(3) For an illegal or prohibited prejudice to the penalties
activity, the normal business provided for elsewhere.
license tax shall be increased by Section C 32.- Failure to present
100% but shall not give rise to the transport business license to the
issuance of a business license. authority in charge of control shall
Section C 31.- (1) Deleted. lead to the impounding of the
vehicle concerned.
(3) Failure to pay the
outstanding sums of business
license within the time-limit
provided shall lead to the

ANNEX TO CHAPTER I:
TABLE OF ACTIVITIES AUTOMATICALLY LIABLE TO
BUSINESS LICENSE TAX:
1 Buyers and non-producers of gold and other precious stones;
2 Property managers;
3Business Agencies;
4 Telecommunication agencies;
5 Bank agencies or financial institutions;
6 Insurance agencies or reinsurance company;
7 Airline agencies;
8 Maritime agencies or companies;
9 Agency for the distribution or marketing of water;
10 Agency for the distribution or marketing of energy;
11 Advertising agencies;
12 Survey agencies;
13 Travelling agency;
14Real Estate agencies;
15 Periodic bank agency or financial institution;
16 Recovery agents;
17 Suppliers and producers of ships;
18 Architectural, engineering or consulting services;
19 Mechanical grinding workshop, repair, rectification, assembly or industrial maintenance;
20 Lawyers;
21 Bank or financial institution;
22 Bar-dancing;
23 Jewelry;
24Industrial butchers with refrigerators;
25 Bakeries using mechanical processes;
26 Brasseur;
27 Brocante (second hand goods);
28 Physician, surgeon or dentist;
29 Primary product collectors;
30 Stock damage investigation agents;
31 Auditors;
32 Commissioners of goods;

33 Auctioneers;
34 Customs agent;
35 Insurance Company and reinsurance;
36 Air Navigation Company;
37 Maritime companies;
38 Warehouse dealers;
39 Tax advisers;
40Brokers;
41 Retailers of alcohol;
42 Retailers of soft drinks;
43 Decorators;
44 Designers;
45 Building contractors or public works;
46 Cleaning contractors, pest or emptying septic tanks, etc.;
47 Funeral house services;
48Entrepreneurs promoting advertisement in the press, radio or TV;
49 Rescue teams in the river;
50Entrepreneur of river transport;
51Land Transport contractors;
52 Entrepreneur of aerial activities;
53 Chartered Accountants;
54 Court experts;
55 Technical experts;
56 Refrigerated warehouse operators;
57 Operator of an office facility;
58 Operator of a facility for the treatment, development, bottling and packaging of drinks;
59 Operator of a telecommunication system;
60 Operator of a sawmill;
61 Operator of a washing station or vehicle lubrication;
62 Operator of a processing or manufacturing energy plant;
63 Operator of a plant for the production of drinking water;
64 Operator for the production of alcoholic beverages;
65 Nightclub operators;
66 Casino operator or similar establishment;
67 Operator of non-alcoholic drinks and wines;

68 Games operator and public amusements;
69 Operator of general stores depots, warehouses or stocks;
70Cinema and theater operators;
71 Taxi operators;
72 Telephone boutique operators;
73 Operators couches meant for sleeping and restoration;
74 Operator of gambling and entertainment agencies;
75 Forestry operators;
76 Manufacturer of syrup, lemonade or sparkling water;
77 Manufacturer of yogurt, ice cream or popsicles;
78 Surveys;
79 Insurance branches;
80 Tourism Guide;
81 Rated hotels;
82 Not rated hotels;
83 Bailiffs;
84 Importer or exporter;
85 Products packaging industry;
86 Manufacturing or processing industries;
87 Authorized intermediaries for the purchase of raw materials;
88 Physiotherapists;
89 Analytical laboratories which carry out research studies;
90 Biological laboratory or medical analysis;
91 Photograph development laboratories;
92 Aircraft companies;
93Industrial computers and card machines;
94 Heavy duties equipments;
95 Bicycle rental agencies;
96 Video cassettes rental services;
97 Rental of cycle mopeds;
98 Rental of business equipments, installation of local play grounds and pump services;
99 Labor rental services;
100 Rental of equipped halls for meetings, ceremonies, festivals, shows etc;
101 Car rental services or devices;
102 Rental of furniture;

103 Manicure, pedicure resulting to beauty treatments;
104 Sales using movable automobile;
105 Dealers in sand, gravel or rubble;
106 Mechanic repairer, electrical repairer;
107 Doctor or operators of a medical center or clinic;
108 Notaries;
119 Organizer of shows and concerts;
110 Pastry and confectionery;
111 Landscape specialists;
112 Pharmacists;
113 Local prospector surveys;
114 Repairers of Audio Video equipments and the selling of spare parts;
115 Sales Representatives;
116 Rated restaurants;
117 Note rated restaurants;
118 Bankruptcy Trustee;
119 The use of mechanical dyer or launderer machines;
120 Owning a hairdresser salon and the selling of cosmetics which results in beauty
treatments;
121 Owning a kindergarten;
122 Transitional or terminal operators;
123 Transportation of both people and goods to the outskirts of urban areas;
124 Urban transportation of people by vehicle;
125 Salt or sugar refining plant;
126 Veterinarians.

CHAPTER II: Section C 36.- (1) Liquor license
LIQUOR LICENSES shall be payable by importers,
producers and dealers who sell
DIVISION I: drinks subject to a license. It shall
GENERAL PROVISIONS be personal and payable annually.
Section C 33.- Any natural person (2) It shall be payable per
or corporate body authorized to establishment in accordance with
engage in the whole or retail sale, the same rules as those applicable
in any capacity whatsoever, or in to business licenses. The license
the production of alcoholic or shall be assessed according to
nonalcoholic drinks, shall be liable turnover.
to the liquor license. Section C 37.- (1) The rate for
Section C 34.- (1) The following liquor licenses shall be as follows:
shall be considered non-alcoholic - twice the business license for
drinks : soft drinks;
- non alcoholic beer brewed from - four times the business license
the fermentation of a wort for alcoholic beverages and
prepared from malt, barley or wines.
rice, hops and water ; (2) However, for dealers selling
- cider, perry made from the drinks subject to a license and who
fermentation of fresh apple and make a turnover of less than
pear juice and, more generally, 15,000,000 francs, the liquor
any fermented juice from fresh license shall be fixed as follows:
fruit such as : lemon, orange, - one time the amount of the
pineapples, gourds, raspberry, discharge tax for soft drinks;
pomegranate, cherry, red
currants, etc with the exception - twice the amount of the
of wine. discharge tax for alcoholic
drinks.
(2) Beer, wine, liquor and
beverages other than those listed in Section C 38.- When there is a
the preceding sub-section shall be combined sale of drinks and any
deemed to be alcoholic beverages. other trading within the confines of
the same establishment, the
Section C 35.- The following turnover to be considered for the
activities shall be exempted from calculation of the liquor license
liquor license: the sale of mineral shall be that declared for the sale of
water, aerated water, flavoured or drinks.
not with non-alcoholic extracts,
and the sale of fresh unfermented Section C 39.- (1) Off-license
fruit juice where such sales are dealers may not sell quantities of
made in an establishment distinct less than 1 liter except in the case
from one licensed to sell dutiable of sealed bottles bearing a mark of
beverages. origin. Otherwise, they shall be
treated as on-license dealers.

(2) Any person who allows or Section C 43.- (1) All provisions
tolerates in his establishment or pertaining to payment of business
under its veranda, the consumption license or the discharge tax and
of any drinks sold on a takeaway bearing on the principles, concept
basis shall likewise be deemed to of establishment, returns to be
be an on-license dealer. files, their verification and the
assessments shall be applicable to
Section C 40.- Where in the same
the payment of liquor licenses.
establishment, the operations
effected might give rise to different (2) Any person selling drinks
licenses, such establishment shall subject to a license without
be liable to the higher license for authorization or engaged in a
all the operations carried out by it. business liable to a tax higher than
the one initially levied, shall be
Section C 41.- Any delivery of
automatically assessed for the
drinks subject to a license in
whole year or on the difference
connection with commercial, barter
between the real amount due and
or exchange transactions, and even
the sums already paid.
gifts, or any drinks set aside for
private consumption shall be
(3) The penalties relating to
deemed to be a sale for the
business license, provided for
assessment of turnover for liquor
above shall also apply to liquor
license.
license.
Section C 42.- (1) The payment of
liquor license shall be distinct from DIVISION II:
the payment of business license LIQUOR LICENSE TARIFS
and of one license shall not
Section C 44.- Liquor license
constitute exemption from the
other. tariffs are shown on the
following table:
(2) The selling of drinks carried on
concurrently with some other
business shall entail the payment of
liquor license and of business
license for the other business.
Activities subject to Activities subject to

Type of activity business license discharge tax
Liquor licence Basic element Business license Amount of the

class discharge tax
non-alcoholic 2 times the business 1 time the amount of

Class 1
beverages license the discharge tax
Alcoholic 4 times the business 2 times the amount of

Class 2 beverages license the discharge tax

CHAPTER III: traders with an annual turnover
DISCHARGE TAX: of between 2,500,000 to
5,000,000 CFA francs.
Section C 45.- Taxpayers engaged
in a commercial, industrial c) Liable to category C,
handicraft or agropastoral activity producers, service providers and
falling neither under the traders with an annual turnover
assessment based on actual of between 5,000,000 to
earnings, nor the simplified 7,500,000 CFA francs.
taxation regime nor the basic d) Liable to category D:
regime shall be liable to a
- Producers, service providers and
discharge tax exclusive of payment
traders with an annual turnover
of the business license, personal
of between 7,500,000 and
income tax and Value Added Tax.
10,000,000 CFA francs;
Section C 46.- (1) The discharge
tax shall be assessed and issued by
- Operators of baby foot with less
than ten (10) machines;
the taxation services.
(2) The discharge tax rate shall be - Operators of pinball machines
established by regional and local and video games with less than
authorities benefiting from the five (5) machines;
proceeds of this tax, within a - Operators of slot machines with
bracket determined by category of less than three (3) machines.
activities as follows: (3) Nevertheless the rates of the
- A: from 0 franc to 20,000 discharge tax for transporters
francs; have been fixed by the
- B: from 20,001 francs to 40,000 Collectorial Decentralized
francs; Bodies. The benefits of this tax is
between the threshold as follows:
- C: from 40,001 francs to 50,000 - A: from 0 franc to 10,000
francs; francs;
- D: from 50,001 francs to - B: from 10,001francs to 20,000
100,000 francs francs;
The various local communities - C: from 20,001 francs to 25,000
may, in between the stated francs;
categories, apply the specific rates
of the activities in the limits that - D: from 25,001 francs to 50,000
has been stated by each category. francs.
a) Liable to category A, (4) Where the turnover is not
producers, service providers and determined, activities liable to the
traders with an annual turnover discharge tax shall be classified
of less than 2,500,000 CFA under Annex I of this chapter.
francs. Section C47.- (1) The discharge
b) Liable to category B, tax shall be paid per council, per
producers, service providers and establishment and per activity

where several different activities - discharge tax group and
are carried on in the same category;
establishment and per activity - quarter for which payment is
where several different activities made.
are carried on in the same (4) Persons carrying out an
establishment. activity liable to the discharge tax
(2) However, a hawker who shall make a declaration thereof to
shows proof of payment of the the taxation service, or to the
discharge tax to the council of his council office in areas where there
place of residence shall not be is no taxation service, within 15
taxable in other council areas for days of the start of the said activity.
the same activity. Such declaration must contain the
(3) It shall be paid quarterly and same information as those
within fifteen days of the end of specified in the preceding sub-
each quarter to the council revenue section.
office using an index card bearing: (5) Persons who, within the
- full name and address; year, engage in an activity liable to
the discharge tax shall owe the said
- date of birth of incorporation;
tax only from the first days of the
- place of birth or incorporation; quarter during which the activity
- full name and address of father was started.
or manager;
(6) The payment of the
- full name and address of mother; discharge tax shall give entitlement
- nationality; to the issuance of a tax ticket
- registration number; signed by the taxation service, or
- location (head office and the mayor in a council where there
respective establishments is no taxation service.
according to town, (7) All taxpayers shall be
neighbourhood, street, door required to display their discharge
number); tax ticket in their establishment.
- post box number; For it to be deemed valid, the tax
- telephone number and, where ticket thus displayed should be
necessary, e-mail address; backed by a receipt confirming the
payment of the discharge tax.
- type of activity;
(8) Failure to display the
- amount of turnover and any
discharge tax ticket shall entail
other information necessary for
closure of the establishment and a
the assessment of the discharge
tax penalty of 5,000 francs.
tax;
(9) All taxpayers shall be
- number of the relevant taxation
required to show their discharge
centre;
tax ticket whenever requested to do
- required turn over; so by the authorities in charge of
tax assessment and collection.

(10) However for hawkers and - Operators of taps, per tap;
transporters, failure to show the tax - Craftsmen or manufacturers
ticket shall entail seizure of non- without any mechanical
perishable movable goods or appliances;
vehicle and their impoundment by
the council under the conditions - Itinerant “soya” sellers
laid down by law. - Goods carriers using hand-carts;
(11) Failure to pay the discharge - Itinerant watch and dock
tax within the required time-limits repairers;
specified above shall entail
- Foodstuff retailers (“bayam
concomitantly the automatic and
sellam”) without a means of
immediate closure of the
transportation;
establishment (s) and a penalty of
30% of the amount of tax payable, - Operators of photocopying
without prejudice to sanctions. machines, typewriters or
computers for word processing
(12) Where, for a taxpayer
without premises, and per
subject to the flat rate tax there is
photocopy machine, typewriter
positive proof of a turnover of
or computer;
more than ten (10) million, such
taxpayer shall be subject to the - Itinerant shoe repairers;
business license tax and as the case - Raphia or palm wine sellers;
may be, to the simplified regime or
the actual earning regime. - Blacksmiths;
- Itinerant flower vendors;
(13) Deleted.
- Battery chargers and tyre
ANNEXES TO CHAPTER III: repairers but not tyre sellers;
ANNEX I: - Retailers of firewood;
Classification of activities liable - Itinerant CD or watch vendors;
to the discharge tax: - Charcoal retailers;
a) Category A shall comprise: - Itinerant photographers or
- Itinerant barbers; cameramen; - Itinerant pastry
- Food hawkers; vendors.
- Cooked food sellers in makeshift b) Category B shall comprise:
premises;
- operators of photocopying
- Hawkers of carbonated machines, typewriters or
beverages and drinking water on computers for word processing
tricycle, hand-carts or mopeds; with premises and per
- Grinding machine operators; photocopying machine,
typewriter or computer;
- Itinerant engravers;
- Itinerant barbers;

- tailors or dressmakers with less than - operator of a school canteen
5 machines, apprentices or
- sellers of yoghurt, ice cubes or
employees
ice-lollipops;
- or working alone;
- flower vendors at home;
- cafeteria operators;
- foodstuff or goods retailers with
- owners of hairdressing salons a tricycles;
with 1 to 3 employees;
- television set and other
- wood sculptor; audiovisual appliance repairs not
- watch repairer with fixed selling spare parts;
premises; - firewood vendors with tricycles;
- engraver operating at home; - video club operators;
- Non-wage earning retailers of - local livestock and poultry seller;
lottery and PMUC tickets;
- leather workers;
- Flower vendors with fixed
premises;
- Taxi owners and per taxi;
- Newspaper stand operators; - Passenger transporter by car to
the outskirts of urban centre;
- Itinerant bookshop operators;
- Dealers in non-alcoholic beve-
- Owners of developed and rages.
furnished eating houses;
d) Category D shall comprise:
- Small livestock and poultry
sellers, without fixed premises; - Dealers in alcoholic beverages;
- Business motorbike owners; - Sand, gravel or stone sellers;
- Food stuff retailers with - Operators of dance, music,
motorcycles; sports, physical development
clubs or gymnastic
- Studio photographers;
- Monitor;
- Itinerant cameramen.
- Sellers of poles, bomboo and
c) Category C shall comprise: planks;
- hades and skin collectors; - Unclassified restaurants;
- basket makers; - Manicurists, pedicurists
- operators of “three-card” providing beauty care;
gambling games; - Butcher without a cold store;
- owners of hairdressing salons - Operators of a hairdressing salon
with three to five employees; with more than five employees;
- operators of a car wash with a - Commuter transporter and per
water meter without security vehicle;
guard facilities; - Firewood sellers with vehicles;

- Mixed passenger and good CHAPTER V:
transporter by car to the outskirts TRANSFER OF PROPERTY
of urban centres; Section C 49.- All proceeds from
- Telephone both operators; fees on the transfer of property
- Mid-wives, nurses, masseurs provided for by the General Tax
providing care at home; Code shall be paid to the council of
the place where the property is
- Tobacconists; located.
- Traditional doctors or herbalists;
CHAPTER VI:
- Firewood vendors with
TAX ON GAMES OF CHANCE
vehicles;
AND GAMES OF
- Mechanics, panel beaters, motor ENTERTAINMENT
electricians without mechanical
means; Section C 50.- All proceeds from
tax on games of chance and games
- Alcoholic beverage sellers; of entertainment provided for by
- Sellers by car; the General Tax Code shall be paid
- Television set and other to the council of the place where
audiovisual appliance repairers the establishment is located.
selling spare parts; CHAPTER VII:
- Livestock and poultry sellers STAMP DUTY ON MOTOR
with premises; VEHICLES
- Operator of a car wash with a Section C 51.- All proceeds from
water meter without security stamp duty on motor vehicles
provided for by the General Tax
guard facilities;
Code shall be paid to the Special
- Canopy, chair or plate rentals; Council Support Fund (FEICOM)
- Operators of baby-foot having or any other body responsible for
less than 10 machines; the centralization and equalization
for redistribution to councils.
- Operators of pin-ball and video
games having less than five CHAPTER VIII:
machines; FORESTRY TAXES
- Operators of slot machines Section C 52.- (1) A quota (40%)

having less than three machines. of proceeds from annual forestry
taxes shall be paid to councils in
CHAPTER IV: accordance with the provisions of
PROPERTY TAX: the General Tax Code.
Section C 48.- All proceeds from (2) The quota of annual forest taxes
property tax shall be paid to the paid to councils shall be distributed
council of the place where the follows:
property is located.
- 50% as deduction at source for
the council of location ;

- 50% as the balance centralized - Company tax;
by FEICOM or any other body - Value Added Tax (VAT).
responsible for the centralization
of proceeds from tax, fees and Section C 54.- (1) The rate of
royalties due to the councils. additional council taxes shall be
10% of the principal of the tax
(3) The centralized balance of
concerned.
annual forest taxes shall be
distributed to all councils under the (2) Additional council taxes shall
conditions laid down by law. be calculated both on the principal
and on the tax increases to which
CHAPTER IX: they apply and shall vary
STAMP DUTY according to the components of the
Section C 52 a.- (1) quota of 20% tax base.
of proceeds from the stamp duty on (3) The assessment, issuance and
advertising referred to in Section collection as well as proceedings
592 of this Code shall be allocated and claims relating to additional
to councils. council taxes shall be the same as
(2) The quota referred to in (1) for the taxes and duties used as
above shall be shared as follows: basis.
- 50% as deduction at source for Section C 55.- Repealed
the council of location;
Section C 56.- Proceeds from
- 50% as the balance centralized additional council taxes shall be
by FEICOM or any other body distributed between the State and
responsible for centralizing and FEICOM, or any other body
equalizing proceeds from tax, responsible for the centralization
fees and royalties due to the and equalization, and councils and
councils. city councils in accordance with a
Section C 52 b.- Twenty (20) regulatory instrument.
percent of all proceeds from tourist Section C 56 a.- The assessment of
tax shall be paid to the council of business license and permits shall
the place where the be increased by 3% on the
accommodation facility is located. principal as additional taxes for
trade chambers.
PART III
The additional taxes paid in this
ADDITIONAL COUNCIL respect by business or industrial
TAXES enterprises, with the exception of
those specified below, shall accrue
Section C 53.- Additional council
to the Chamber of Commerce,
taxes shall be established on the
Industries, Mines and Handicrafts.
following taxes and duties for the
benefit of councils: The additional taxes paid by
forestry an agricultural enterprise
- Personal income tax; shall be transferred to the Chamber

of Agriculture, Livestock and they shall be collected together
Forestry. with the principal.
They shall distinctly figure on
businesses license and permits;
- monthly basic salary ranging
PART IV: between 125,001 and
COUNCIL TAXES 150,000:12 ,000 CFAF year;
CHAPTER I: - monthly basic salary ranging
LOCAL DEVELOPMENT between 150,001 and 200,000:
TAX: 15 ,000 CFAF year;
Section C 57.- (1) A direct council - monthly basic salary ranging
tax known as the local between 200,001 and 250,000:
development tax is established for 18 ,000 CFAF year;
the benefit of councils. - monthly basic salary ranging
(2) This tax shall be collected for between 250,001 and
the basic facilities and services 300,000:24 ,000 CFAF year;
provides to the populations, - monthly basic salary ranging
notably street lighting, sanitation, between 300,001 and 500,000:
refuse collection, ambulance 27 ,000 CFAF year;
services, drinking water supply,
- Basic salary of more than
electrification.
500,000 CFAF 30,000 CFAF /
(3) Proceeds from the local year.
development tax shall be devoted
• For persons liable to the
on a priority basis to the financing
discharge tax or the business
of the infrastructure referred to in
license:
the preceding sub-section.
- Principal tax equal to or less
Section C 58.- The maximum than 30,000 CFAF : 7,500
rates of the local development tax CFAF / year;
shall be fixed as follows:
- Principal tax ranging between
• For public and private sector 30,001 and 60,000 CFAF: 9,000
employees: CFAF / year;
- monthly basic salary ranging - Principal tax ranging between
between 62,000 and 75,000: 60,001 and 100,000 CFAF:
3,000 CFAF year; 15 ,000 CFAF / year;
between 75,001 and 100,000: 6 100,001 and 150,000 CFAF:
,000 CFAF year; 22,500 CFAF / year;
between 100,001 and 125,000: 9 150,001 and 200,000 CFAF: 30
,000 CFAF year; ,000 CFAF / year;

- Principal tax ranging between - impoundment fees;
200,001 and 300,000 CFAF: - market fees;
45,000 CFAF / year;
- building permit or lay-out fees;
300,001 and 400,000 CFAF: 60 - temporary public
,000 CFAF / year; highway - occupation
fees;
400,001 and 500,000 CFAF: 75 - parking fees;
,000 CFAF / year; - car park occupation duties;
- Basic salary of more than - quay ticket;
500,000 CFAF: 90,000 CFAF / - entertainment tax;
year.
- playground fees;
Section C 59.- The local
development tax shall be collected - advertising tax;
at the same time as the personal - council stamp duty;
income tax, the discharge tax ad - road degradation fees;
the business license.
- the council transit or
Section C 60.- The assessment, transhumance tax;
issuance, collection, time-limit,
sanctions, judicial proceedings and - the quarry products
claims relating to the local transportation tax;
development tax shall comply with - parking fees;
procedures applicable to taxes and - the by-product tax.
duties on the basis of which they
are assessed. DIVISION II:
CHAPTER II: SLAUGHTER TAX:
OTHER COUNCIL LEVIES Section C 63.- The slaughter tax
shall be paid by the butcher for
DIVISION I: livestock killed in slaughterhouses
COUNCIL LEVIES constructed or managed by council.
Section C 61.- The municipal
council may vote duties and taxes Section C 64.- The maximum
known as “council levies” for the rates of the slaughter tax shall be
council budget. fixed as follows :
Section C 62.- Council levies shall - Bovine and equine livestock:
comprise : 1,000 CFAF per head
- the cattle slaughter tax; - Porcine livestock:
- the council cattle tax; 400 CFAF per head
- the firearms tax; - Ovine and caprine livestock:
250 CFAF per head.
- the hygiene and sanitation tax;

Section C 65.- (1) The amount of SUBDIVISION III:
the slaughter tax shall be calculated ASSESSMENT, RATE
by the assessment services of the AND PAYMENT
council and collected by the
Section C 68.- (1) Cattle tax shall
Council Revenue Collector.
be paid by persons liable on
(2) It shall be paid by the butcher declaration at the Council of the
before the slaughter. place where the herd is located.
(3) In the event of fraudulent (2) The livestock headcount shall
slaughter, a penalty shall be be carried out by the council of the
imposed per head of stock killed, place where the herd is located in
respectively 10,000 CFAF for conjunction with the livestock
bovines and 5,000 CFAF for service.
porcine, ovine and caprine
livestock, without prejudice to the Section C.69.-(1) The annual rate
sanctions provided for by the shall be 200 to 500 CFAF per head
regulations in force. of cattle.
(2) Payment of cattle tax shall not
DIVISION III: bar the levying of discharge tax or
COUNCIL CATTLE TAX: personal income tax where
applicable.
SUBDIVISION I:
Section C 70.- (1) Cattle tax shall
be due on 1 January of the fiscal
Section C 66.- Every owner or year.
keeper of bovine livestock shall (2) Proceeds from the cattle tax,
pay an annual tax calculated per which shall be paid voluntarily no
head of livestock owned. later than 15 March on the
declaration of the person liable or
SUBDIVISION II: his representative, shall be
EXEMPTIONS intended for the council of the
Section C 67.- The following shall place where the cattle is located.
be exempt from the tax:
- Plough animals; SUBDIVISION IV:
PENALTIES
- Animals belonging to the state;
Section C 71.- Failure to pay the
- Sires imported from abroad; tax shall entail seizure and
- Animals reared and used by impoundment of the livestock.
charity institutions exclusively
Section C 72.- Any concealment of
for social-welfare purposes.
taxable livestock or any false
declaration shall give rise to
impoundment and a 100% penalty.

DIVISION IV: as they have not been brought
FIREARMS TAX: into use.
SUBDIVISION I: SUBDIVISION III:

SCOPE OF APPLICATION ASSESSMENT AND PAYMENT
Section C 73.- (1) Every owner of Section C 75.- The firearms tax
a firearm shall, on the declaration shall be assessed, issued and paid
of such owner no later than 15 to the council of the place where
March of each year, be required to the firearms are located against a
pay an annual tax to the council of receipt.
the place where such firearm is
located, in accordance with the SUBDIVISION IV:
following rates: PENALTIES
- Trade gun 2 ,000 CFAF Section C 76.- Any concealment of
- Smooth barrel sporting shot-gun taxable firearms, unlawful
1,500 CFAF ownership or any false declaration
- Gallery rifle 1, 500 francs shall give rise to a 100% penalty.
- Rifles arm 2 ,000 CFAF DIVISION V:
- Revolver and pistol 2,000 CFAF HYGIENE AND SANITATION
(2) The Sub-divisional Officer TAX:
and Mayor shall draw up the list of Section C 77.- (1) A hygiene and
firearm owners no later than 15 sanitation tax shall be paid to the
March of each year. council for the control of
(3) Obsolete arms shall cease to foodstuffs and commercial
be taxed only when they have been industrial buildings.
deposited in the office of the sub- (2) The amount of the hygiene and
divisional Officer for destruction sanitation tax shall be fixed as
against a receipt. follows:
SUBDIVISION II:
- foodstuffs sold in the open from
500 to 1,000 CFAF per quarter
EXEMPTIONS
- foodstuffs sold in a shop: from
Section C 74.- The following shall
1,000 to 1,500 CFAF per
be exempted from this tax:
quarter;
- firearms belonging to the State; - buildings: from 10,000 to 25,000
- service revolvers and pistols CFAF annually
belonging to servicemen in (3) The amount of tax shall be
active service and reserve fixed by resolution of the
officers; municipal council
- fire arms in shops and (4) Any violation of the rules of
commercial warehouses so long hygiene and sanitation shall be

punishable with a penalty of 100% - Motorcycles: from 1,000 to
of the amount of the tax due. 5,000 CFAF per motorcycle and
(5) The conditions for the per day;
application of this tax shall be laid - Other objects: from 1,000 to
down by law. 3,000 CFAF per object and per
day.
DIVISION VI: (2) Impoundment fees shall be
IMPOUNDMENT FEES collected by the Council Revenue
Section C 78.- (1) Stray animals, Collector on the basis of a
vehicles and all objects found collection order issues by the
without a custodian or placed in competent Municipal Officer.
violation of road regulations may (3) The council may auction the
be seized and placed in the animals, vehicles or objects that
impound from where they can be have not been claimed following a
removed only upon payment of notification 30 (thirty) days after
impoundment fees. impoundment, in accordance with
(2) These fees may be collected the regulations in force.
only insofar as the animals,
vehicles and other objects found on DIVISION VII:
the public highway are effectively MARKET FEES
kept by the council. Section C 80.- (1) Market fees
Section C 79.-(1) The rates of shall be collected from regular
impoundment fees shall be fixed traders and occasional vendors
within the following maximum occupying a place in any market
limits: within the jurisdiction of a council.
- Heavy livestock: from 5,000 to (2) Regular traders shall pay fixed
10,000 CFAF per head and per fees while occasional vendors or
day; those without a permanent place
- Small livestock: from 2,000 to shall pay daily fees.
5,000 CFAF per head and per (3) The fixing of the rates of these
day; fees shall take into account the
- Pets: from 2,000 to 5,000 CFAF disparities in living standards,
per head and per day; specialization of the markets
concerned and distance from the
- Heavy vehicles and equipment : major supply centers.
from 10,000 to 50,000 CFAF
per vehicle and per day; (4) Market fees shall be the same
for all traders, whether or not they
- Other vehicles from 5,000 to are domiciled in the locality, any
15,000 CFAF per vehicle and difference in rates being due solely
per day; to the surface area occupied.

SUBDIVISION I: - from 6.01 m2 to 8 m2 :
FIXED FEES from 15,000 to 20,000
Section C 81.- (1) The municipal CFAF per month;
council shall set the fixed monthly - from 8.01 m2 to 10 m2:
fees applicable to permanent shops from 20,000 to 25,000
or stands built in markets. CFAF per month;
(2) Shops or stands may be - from 10.01 m2 to 12 m2:
allocated by competitive building from 25,000 to 30,000
or by direct negotiation. CFAF per month;
Section C 82.- (1) A contract must - from 12.01 m2 to 14 m2:
be signed between the permanent from 30,000 to 35,000
shop or stand occupant and the CFAF per month;
council. - from 14.01 m2 to 16 m2:
(2) The contract must include the from 35,000 to 40,000
following information: CFAF per month;
- Identity of the tenant; - from 16.01 m2 to 18 m2:
- Occupant’s single identifier; from 40,000 to 45,000
CFAF per month;
- Location of the market (town,
neighbourhood, named locality); - from 18.01 m2 to 20 m2:
from 45,000 to 50,000
- Cadastral reference of the CFAF per month;
market;
- from 20.01 m2 to 22 m2:
- Shop number; from 50,000 to 55,000
- Surface area of the premises; CFAF per month;
- Amount of monthly fee; - from 22.01 m2 to 24 m2:
- Duration of lease; from 55,001 to 60,000
CFAF per month;
- Type of business.
- more than 24 m2: from 60,001
(3) Any subleasing shall be strictly to 70 ,000 CFAF per month.
forbidden. It shall be punishable by
a penalty of 200% of the fees due (2) Failure to pay a term of shop
without prejudice to administrative rents after a 15-day notification,
sanctions and legal proceedings. the shop shall be placed under seal,
in accordance with the regulations
Section C 83.- (1) The rate of lease in force.
of council shops applicable in
markets shall be fixed as follows: (3) The seals may be removed
only upon the payment of a penalty
- up to 4 m2: from 5,000 to of 5,000 CFAF in addition to the
10,000 CFAF per month; sums owed.
- from 4.01 m2 to 6 m2 : from
10,000 to 15,000 CFAF per
month;

SUBDIVISION II: 24 hours on the presentation of a
DAILY FEES collection order by the competent
municipal authority.
Section C 84.- (1) The occasional
vendors and traders without DIVISION VIII:
permanent place in the market shall BUILDING PERMIT TAXES
pay a daily market fee the amount
Section C 87.- Building permit
of which shall be fixed by the
taxes shall be collected on any
municipal council. It shall range
building constructed in the
between 100 and 500 CFAF per
headquarters of the council or in
vendor.
suburbs that was the subject of
(2) Failure to pay, the goods shall approved town-planning.
be confiscated and may be restored
only upon payment of a penalty Section C 88.- (1) The rate of
corresponding to a fee in addition building permit taxes voted by the
to the fee normally due. municipal council for budgets shall
be fixed at 1% of the value of the
Section C 85.- (1) The sale of building.
goods on pavements and other
(2) It shall apply to major
public spaces, outside market
renovation works as well as new
places, shall remain prohibited.
buildings.
(2) In the event of where
(3) The amount of taxes shall be
occupation is established by the
established on the basis of an
competent council, the vendors
estimate approved by the council
concerned shall pay a penalty
technical services or, where need
ranging between 5,000 and 10,000
be, by those acting that capacity.
CFAF per day.
(3) Failure to pay the penalty Section C 89.- (1) Any execution
referred to above or to leave the of work without the prior payment
pavement, the goods of the vendors of taxes shall render the builder
in breach of the law shall be liable to a penalty the amount
impounded. which shall be 30% of the taxes
due. The penalty shall be paid to
Section C 86.- (1) The shop rents the council. It shall not exempt the
and proceeds from the sale of guilty party from the payment of
tickets shall be collected by an the main building permit taxes.
intermediate revenue officer
(2) Failure to obtain the building
against a receipt drawn from a
permit tax shall not lead to the
secured counterfoil booklet and
demolition of the building, except
hearing a printed facial value equal
in the cases referred to in section
to a term of the monthly rent or
125 of law No. 2004 of 21 April
cost of the ticket.
2004 governing town planning in
(3) The total sum collected shall Cameroon.
be paid into the account of the
municipal revenue collector within Section C 90.- The building permit
tax shall be collected by the

council revenue collector on the the authorization of the
basis of a paying-in slip issued by municipality may, failing
the competent municipal impounding, be subject to the
authorizing officer. The payment payment of a tax equal to double
thereof shall determine the issue of the fees due.
the building permit. Section C 93.- (1) The rate for
temporary occupation of the public
DIVISION IX: highway shall be voted by the
TEMPORARY OCCUPA- municipal council at a maximum
TION FEES OF THE PUBLIC rate of 2,000 CFAF per square
THOROUGH FARE meter per day.
Section C 91.- (1) The temporary (2) The non-authorization or
occupation fees of the public reduction in the area occupied or
thoroughfare or its right-of-way, by late payment shall entail the
the disposal of materials, in payment of a fine of 100% of the
particular, sand, stones, wood, amount of the principal due.
exhibition of furniture, goods or
(3) In the absence of the owner,
any other object.
caretaker or any official
(2) The occupation of a public answerable for the highway
highway or its accesses shall be occupation requirements, the
enforced. council shall, after notification by
(3) The following shall not be posting or radio, proceed to
liable to the public highway impounding the above mentioned
temporary occupation fees: property.
- Services stations;
DIVISION X:
- Vehicles; PARKING TAX:
- Advertising media.
Section C 94.- (1) The parking tax
Section C 92.- (1) Any temporary shall be paid by any vehicle used
occupation of the public highway for the urban transportation of
shall be subject to a prior persons exclusively in towns and
authorization of the competent built-up areas where the
head of the municipal executive municipalities have set up parking
who shall determine the duration lots or developed a traffic plan.
thereof. The payment of the fees (2) Following the payment of this
relating thereto shall be effected at tax, the council shall develop areas
the counter of the municipal for parking, notably: around
revenue collector on presentation offices, factories and markets.
of the authorization. Section C 95.- The quarterly
(2) Except in the case of force maximum rate of the parking tax
major, any unauthorized shall be fixed as follows :
occupation of the public highway
- Motor-taxis 3,000 CFAF
or dumping of materials without

- Taxis 10,000 CFAF council where the parking lot is
- Buses 15 ,000 CFAF located:
- cars and vans: 1,000 CFAF per
Section C 96.- (1) The parking tax
day;
shall be paid within the fifteen
- trucks and buses: 2,000 CFAF
days following the beginning of
per day.
each quarter in the council of
(2) The parking lot tax shall be
residence of the carrier. The
paid against a ticket issued by the
residence shall be determined by
council.
the business license or discharge
tax. (3) Failure to pay the parking lot
tax or parking out of the parking
(2) The payment of the parking
lot, where it is established by a
tax shall be effected against the
report, shall entail impounding the
issue of a ticket based on the
vehicle notwithstanding the
model of the vehicle tax sticker.
payment of the principal of the tax.
(3) Any counterfeiting or
fraudulent sale of tickets of the DIVISION XII:
parking tax shall be punishable in PLATFORM TICKET
accordance with the provisions of
the penal code. Section C 99.- (1) Boarding in a
bus station or in a developed
(4) Failure to present the parking municipal landing stage shall be
tax ticket or the document in lieu subject to the payment of a
thereof, recorded in a report, shall platform ticket voted by the
entail the impounding of the municipal council as follows:
vehicle notwithstanding the
payment of the principal of the tax. a. Bus station: 250 CFAF per
loading.
DIVISION XI: b. Landing stage:
TAXES FOR THE - boat without engine: 200 CFAF
OCCUPATION OF per loading;
PARKINGLOTS
- engine boat with less than 10
Section C 97.- Taxes for the seats: 500 CFAF per loading;
occupation of parking lots shall be
paid by operators of vehicles used - engine boat with more than 10
for the public transportation of seats: 1,000 CFAF per loading.
goods and persons such as cars, (2) The platform ticket shall be
trucks, vans and buses. paid exclusively to the council
where the boarding takes place.
Section C 98.- (1) The maximum
rate for the occupation of parking (3) Vehicles not loading in the
lots in the areas developed shall be developed bus stations, excluding
fixed as follows, on the basis of the the approved travelling agencies,
type of vehicle and payable to the shall equally be liable to payment
of the platform ticket.

(4) Failure to pay the platform 50,000 CFAF per day of
ticket shall entail payment of a line entertainment.
of 100% of the amount of the (3) The entertainment tax shall be
principal due. collected by the municipal revenue
collector following a receipt
DIVISION XIII: document issued by the competent
ENTERTAINMENT TAX: municipal authorizing officer.
Section C 100.- (1) Entertainment (4) Failure to pay the tax shall
tax shall be paid to the council for entail the stopping of the
all profit-making festivities entertainment or closing of the
organized usually or occasionally. hall, in accordance with the
(2) Under this law, entertainment provisions of the instruments in
is occasional when it takes place in force.
the open or in any other public (5) The seals shall be removed
place or open to public. only following the payment of a
(3) This tax applies notably to the fine corresponding to 100% of the
activities organized in the amount of the principal due.
following establishments:
DIVISION XIV:
- cinema halls;
STADIUM FEES
- dancing halls;
Section C 102.- (1) Stadium fees
- theatre, concert, show halls; may be voted by the municipal
- cabarets, night clubs, council at 5% of the funds
discotheques; collected from the stadiums located
- cafés, bar dancing; within the jurisdiction of the
council during sports events or
- video clubs. popular entertainments when entry
(4) Entertainments organized for into the stadium is payable.
charitable purposes shall be (2) The payment of these fees shall
exempted from the payment of the make it mandatory for the council
entertainment tax. to:
Section C 101. (1) The tax rate for - maintain the roads leading to the
the usual entertainment shall be stadium;
fixed on the basis of the type of
- maintain and provide light to the
entertainment following
areas surrounding the stadium.
deliberation by the municipal
council within the ceiling of (3) The stadium fees shall be
10,000 CFAF to 100,000 CFAF collected by the city council or the
per quarter and per establishment. district council as the case may be.
(2) The tax rate for occasional (4) Failure to pay due within a
entertainment shall be fixed by the period of 8 (eigth) days after the
municipal council. The ceilings end of the entertainment shall
shall range from 5,000 CFAF to entail the payment of a fine of

100% of the amount of the contractors carrying out works on
principal due. the public highway and by drivers
of non-pneumatic engines whose
DIVISION XV: works and circulation deteriorate
ADVERTISING TAX: the road. Any other form of road
Section C 103.- Deleted. deterioration shall be subject to the
same tax.
DIVISION XVI: Section C 106.- (1) Maximum
COUNCIL STAMP DUTY fixed rate of the fee for road
deterioration shall be as follows:
Section C 104.- (1) The council
stamp duty shall be voted by the a) digging, piping and other
council for the council budget. forms of deterioration:
(2) The council stamp duty shall be - thick-tarred road 90,000 CFAF
fixed at 500 CFAF for the council to 200,000 CFAF per m2;
budget. It shall be pasted on a - tarred road 45,000 CFAF to
document with a format less than 100,000 CFAF per m2;
or equal to a page of A4 format, - earth road 15,000 CFAF to 50
notably: ,000 CFAF per m 2.
- a copy or extract of a civil status b) Deterioration by caterpillars:
document;
- tarred road 50,000 CFAF to
- the material legalization or 100,000 CFAF per m2;
certification of signature or
document; - earth road 20,000 CFAF to
50,000 CFAF per m2.
- a supplementary judgment;
(2) Where authorized by the
- proxy; municipal authority, the tax for
- service-related bills forwarded to road deterioration shall be
the council; collected by the municipal revenue
collector on presentation of the
- any petition forwarded to the
prior authorization and the receipt
municipal officer.
document issued by the head of the
(3) Any document exceeding the council executive.
dimension of the abovementioned
(3) Persons who carry out piping
basic format shall be subject to the
payment of a CFAF 1, 000 CFAF or digging works and use the
stamp duty. engines referred to under this
section without the prior municipal
DIVISION XVII: authorization shall be liable to pay
FEES FOR ROAD a fine of 100% of the amount of
DETERIORATION the principal due, notwithstanding
the penalties provided for by the
Section C 105.- (1) Fees for road laws and regulations in force.
deterioration shall be paid by
concessionaries and other

DIVISION XVIII: controlled. The discount amount
TRANSIT OR shall be fixed following
TRANSHUMANCE deliberation by the municipal
COMMUNAL TAX: council.
Section C 107.- (1) The transit tax (7) The traditional chiefs shall, in
shall be collected by the councils addition, be entitled to a remission
on the cattle from the neighbouring fixed following deliberation by the
State. municipal council, for their
participation in the control of herds
(2) Where the herd in transit stay
and damages subsequently caused
for more than 15 days on the
by the latter in their territory.
territory of the same council, they
shall, save in the case of force (8) In the event of fraud, by the
majeure, be considered to be on owner or shepherd of the cattle
transhumance therein with effect subject to transhumance or transit
from the 16th day. tax to conceal all or part of the
cattle to be controlled, the offender
(3) The transit tax rates shall be
shall be liable to a fine of 100% of
fixed as follows:
the amount of the principal due for
- cattle and horse: 200 CFAF to each undeclared animal.
500 CFAF per cattle head and
per council; DIVISION XIX
- sheep and goats: 100 CFAF to TAX ON TRANSPORTATION
300 CFAF per cattle head and OF QUARRY PRODUCTS
per council. Section C.108.- The tax on
(4) The transit and transhumance transportation of quarry and other
taxes shall be collected by the products may be instituted by the
Municipal Revenue Collector, with municipal council for the budget of
the assistance, as and when the council where the quarry is
necessary, of representatives of the located. It shall apply to the
traditional authorities and if need vehicles transporting products of
be, of veterinary service officers. the exploitation concerned, other
(5) The Municipal Revenue than those of the exploiter.
Collector shall be the only person Section C.109.- The maximum
authorized to collect the revenue rates applicable shall vary on the
against a receipt from the basis of the type of vehicles as
counterfoil book duly numbered follows:
and initialed by the relevant - less than 6 tonnes: 1,000 CFAF
services of the council concerned.
per truck and per trip;
(6) The Municipal Revenue
- 6 to 10 tonnes: 2,000 CFAF per
Collector, the representatives of
truck and per trip;
traditional authorities and the
veterinary services shall be entitled - more than 10 tonnes: 3,000
to a discount for each cattle head CFAF per truck and per trip.

Section C 110.- (1) The tax on the (2) Failure to pay the parking lot
transportation of quarry products fees shall, in addition to the
shall be collected by the municipal amount of the principal, be liable
revenue office against a receipt to the following fines:
from a secured counterfoil book - 1,000 CFAF per hourly rates of
and indicating the nominal value of 100 CFAF;
the tariff voted by the municipal
council. - 5,000 CFAF per daily rates of
500 CFAF;
(2) Failure to pay the tax for the
transportation of quarry products - 50,000 CFAF per monthly rates
shall entail the impounding of the of 15,000 CFAF.
vehicle.
DIVISION XXI
DIVISION XX TAX ON SALVAGED
FEES FOR THE OCCUPATION PRODUCTS
OF PARKING LOTS Section C 113.- (1) The salvaging
Section C 111.- (1) Fees for the of products from non-communal
occupation of parking lots may be and non-community forests shall
voted for the council budget for the entail, save otherwise provided for,
occupation, by private vehicles, of payment of a compensatory
the parking lots developed or contribution to the council of the
constructed by the council. locality, known as tax on savaged
products.
(2) The parking lots developed for
government services shall not be (2) The tax on salvaged products
subject to payment of the fee. shall be paid by the owner of the
salvaged to the products to the tune
Section C 112.- (1) The rates for of 2,000 CFAF per m 3.
the parking lot fees shall be fixed
as follows: (3) Failure to pay the tax on
salvaged products shall entail
- 100 CFAF per hour for reserved seizure of the salvaged products
parking lots; and payment of a fine of 100% of
- 500 CFAF per day and per the fees of the principal due.
parking lot;
- 15,000 CFAF per month and per
parking lot.
The parking lot fees shall be paid
in advance and collected by the
municipal revenue collector against
a receipt from a secured counterfoil
book and indicating the nominal
value of the time tariff voted by the
municipal council.

PART V: - proceeds from impounding taxes
SPECIAL PROVISIONS for the city council;
APPLICABLE TO CITY - proceeds from building or
settlement permit taxes;
COUNCILS
- proceeds from the parking tax;
SINGLE CHAPTER
DISTRIBUTION OF DUTIES - proceeds from communal stamp
AND TAXES BETWEEN THE duty.
CITY COUNCILS AND (2) Tax revenue of the district
SUBDIVISION AL COUNCILS council shall comprise:
Section C 114.-The city council - proceeds from the discharge tax;
and subdivisional councils will - proceeds from additional council
enjoy the same benefit like the taxes;
Local Communities, on the
conditions stipulated by sections - proceeds from the communal
115 and 116 below. cattle tax;
- proceeds from the forestry
Section C 115.-(1) The fiscal
equalization royalty;
revenue of the city council shall
comprise: - proceeds from the cattle
slaughter tax;
- proceeds from business license
and liquor licenses; - proceeds from taxes on stands in
district council markets;
- proceeds from additional council
taxes; - proceeds from taxes on the
temporary occupation of the
- proceeds from multi-purpose
public highway;
stadium fees;
- proceeds from hygiene and
- proceeds from automobile stamp
sanitation tax;
duty allocated in accordance
with the annual ceiling - proceeds from taxes on the
established by the Finance Law; parking lots of the district
council;
- proceeds from local
development tax; - proceeds from stadium taxes
excluding multi-purpose
- proceeds from advertising tax; stadiums;
- proceeds from taxes on the - proceeds from entertainment tax;
occupation of the parking lots of
the city council; - proceeds from communal transit
or transhumance tax;
- proceeds from tax on game of
chance and entertainment; - proceeds from tax on the
transportation of quarry
- proceeds from taxes on stands products;
on city council markets;
- proceeds from impounding tax
the district council;

- proceeds from firearm tax; redistributed to all councils and
- proceeds from the salvaging tax. city councils:
(3) The tax revenue shared between - 20% of the quota of stamp duty
the city council and district on advertising allocated to
councils shall comprise: councils.
• proceeds from the property tax - 70 % of additional council taxes;
at the rate of: - 50% the annual forestry royalty
- 60 % for the city council; allocated to councils;
- 20 % for district councils; - 100% of stamp duty on motor
- 20 % for FEICOM. vehicles;
• proceeds from real estate - 100% of the local development
transfer tax at the rate of: tax paid by employees of the
public sector and enterprises
- 60 % for the city council;
under the jurisdiction of the
- 20 % for district councils; Large Tax Payers Unit.
- 20 % for FEICOM. Section C 117.- (1) A share of the
proceeds referred to under Section
PART VI 116 above shall be redistributed to
INTER-COUNCIL AND councils and city councils
EQUALIZATION TAX according to the criteria and
REVENUE conditions laid down by the
regulations.
(20%) of the proceeds from the tax (2) Council unions and other
revenue of the following regional council groupings may receive
and local authorities, shall be assistance from the
deducted and allocated to FEICOM abovementioned body, under the
or any other body in charge of same conditions as councils.
centralization and equalization for
the financing of the council, city
PART VII
council and council union projects:
REGIONAL TAXES AND
- proceeds from the parking tax;
LEVIES
- proceeds from the additional
council taxes for councils; Section C 118.- All or part of the
following proceeds from local
- proceeds from business licenses; taxes shall be allocated to the
- proceeds from licenses; regions:
- proceeds from real estate - Stamp duty on vehicle
property tax. certificates;
(2) The following proceeds from - Airport stamp duty;
local taxes shall be centralized and - deleted

- Royalties on forest, wildlife and PART VIII
fishery resources; FISCAL PROCEDURES
- Royalties on water resources; SPECIFIC TO COUNCIL
- Taxes or royalties on mineral TAXES
resources;
CHAPTER I:
- Taxes and/or royalties on energy GENERAL PROVISIONS
resources;
Section C 120.- The provisions of
- Taxes and/or royalties on tourist the Manual of Tax Procedures of
resources; the General Tax Code shall apply,
- Aerospace taxes and/or mutatis mutandis, to the taxes,
royalties; duties and levies of regional and
- Taxes and/or royalties on gas local authorities, subject to the
sector resources; specificities provided for in this
law.
- Road usage royalty;
Section C 121.- The issuance and
- Taxes on the exploitation of
collection of indirect council taxes
establishments considered as
shall not be subject to concession,
dangerous, unhealthy or
under pain of nullity.
obnoxious;
Section C 119.- (1) Jurisdiction in CHAPTER II:
respect of assessment, issuance and OBLIGATIONS OF
collection of taxes, levies and TAXPAYERS
royalties for regions shall devolve
on the relevant taxation services of DIVISION I:
the State and councils. PRIOR REGISTRATION
(2) The revenue or share from OBLIGATION
taxes, levies and royalties payable Section C 122.- Any natural person
to regions shall be issued and or corporate body liable to
collected through receipt and payment of a local tax or levy,
payment order by the Collector of including indirect council taxes,
Taxes. shall be required to file for prior
They shall be transferred by the registration under the conditions
competent services of the Treasury laid down by the General Tax
to regions, or to the centralization Code.
or adjustment body for distribution
among the regions. DIVISION II:
OBLIGATION TO FILE
(3) The conditions of distribution,
RETURNS
centralization and payment of tax
revenue to regions shall be laid Section C 123.- (1) Council tax,
down by the regulations. additional council tax and royalty
returns for regional and local
authorities shall be filed under the

conditions and time-limits CHAPTER IV:
provided by the law. COLLECTION OF LOCAL
(2) Council tax returns shall be TAXES
filed at the council assessment
services, under the conditions and DIVISION I:
time limits laid down for each of AMICABLE COLLECTION
the said taxes. Section C 127.- (1) Council taxes,
(3) A taxpayer liable to the calculated and issued by State
council taxes who fails to file a Taxation Services shall be paid
return within the time-limit voluntarily by taxpayers to the
prescribed by this law shall be competent tax collector subject to
reminded to file a return within the the provisions relating to the
conditions and time-limits discharge tax.
provided for by the manual of tax (2) Enterprises should specify
procedures of the General Tax in their returns and, where
Code. necessary, in their payment
supports, the shares accruing to
CHAPTER III: local authorities and bodies.
THE ISSUING OF LOCAL
(3) The relevant Treasury
TAXES
services shall distribute and
Section C 124.- Some taxes whose transfer the local tax revenue
proceeds are shared shall be issued and collected by the Tax
collected by single collection order Administration.
notice. (4) Deleted.
Section C 125.- (1) Council, local (5) Regional and local
development and additional authorities and other corporate
council taxes shall be calculated bodies governed by Cameroon law
and issued by issued by State shall keep an analytical account of
taxation services. issues and collections of taxes,
(2) They shall be issued on a single duties, levies, and royalties
receipt, or where necessary, on a calculated for them for the follow-
collection order notice. up of their tax revenue in general
and particulary in taxation centers
Section C 126.- Council taxes and in the structure in charge of
shall be calculated and issued by major companies.
the council assessment service.
(6) A log book for issues and
collections shall be kept in each
taxation center for each regional or
local authority or beneficiary body
as well as a daily report on the
taxes and levies raised for the
different beneficiaries.
(7) The log book shall contain:

- the number and date of the issue (4) A duplicate can be issued to
roll; the tax payer or to the intermediary
- the business name or the names, agent who so requests.
surnames and address of the Section C 129.- Any person liable
taxpayer; to council tax shall pay it at the
- the detailed amounts of the taxes competent municipal revenue
and levies per beneficiary; office.
- the number and dates of the DIVISION II:
payment and transfer receipts FORCEFUL RECOVERY
ands, if need be, of payment
orders. Section C 130.- (1) Failure to pay
local taxes within the prescribed
(8) The daily report shall contain:
time limit shall be subject to
- the nature of the different taxes forceful recovery in accordance
and levies; with the Manual of Tax Procedures
- the identification of of the General Tax Code, subject to
beneficiaries; specificities provided for by this
law.
- global amount per tax levy for
each beneficiary; (2) In case of non-payment of
council tax within the time-limit
- the number of issue rolls and prescribed by law, the council shall
payment receipts established or issue a direct writ of execution and
printed; proceed with the seizure of goods,
- the amount, number and date of property or animals.
the transfer receipt issued by (3) The council may, within thirty
each of the beneficiaries. (30) days with effect from the date
Section C 128.- (1) Any person of seizure, auction the seized
goods, property or animals.
having to pay a local tax or levy
shall do so in the tax office or in (4) During the period of seizure,
the local tax office within the time the feeling and care given to the
limit and conditions laid down by seized animals shall be borne by
law. their defaulting owner.
(2) The payment of council taxes (5) The cost inherent in the
shall be done in cash, by check or conservation of seized perishable
by bank transfer. goods and foodstuffs shall be
(3) The local tax officer, the tax borne by their defaulting owners.
collector or failing that the (6) The sale of seized goods shall
competent treasury accountant be authorized by the chief
shall issue receipts for all executive of the council and
payments received. executed by the bearer of the
coercion in the form of sales
carried out by legal procedure.

(7) Proceeds from sales shall be jointly by State and Council
paid directly to the municipal services on the basis of concerted
revenue collector who shall issue a programming.
receipt and keep the surplus until
Section C 134.- Council
the calculation of costs.
employees shall expressly be
(8) Each sale shall be carried out mandated and provided with a
by the municipal revenue collector mission note issued by the
and shall give to a report. competent authority for their
(9) Any seizure or sale contrary to control of council levies from
the formalities prescribed by this taxpayers to be valid.
book may give rise to legal
proceedings against the DIVISION IV:
perpetuators and the cost borne by PRESCRIPTION
them. Section C 135.- (1) The amounts
(10) Council tax recovery officers owed by taxpayers as indirect
shall benefit from the regime of council levies shall be extinguished
protection of public officials after a period of two (2) years
provided for by the Penal Code. following the date on which they
(11) In case of insult, they shall were due if no other decision had
submit a report to the State been taken to avoid the
Counsel. prescription.
(2) Within a period of one (1) year
Section C 131.- (1) The accounting
from the payment of levies,
documents and portfolio
prescription shall be granted
investments for the usage of or
regional or local authorities against
belonging to regional and local
any application for the refund of
authorities shall be secured.
amounts paid as direct council
(2) The conditions of purchase, levies.
reception and management of the
abovementioned documents and CHAPTER V:
investments shall be laid down by LOCAL TAX DISPUTES
statutory regulations.
DIVISION I:
DIVISION III: CONTENTIOUS
CONTROL JURISDICTION
Section C 132.- (1) The control of Section C 136.- Petitions for local
local taxes shall be carried out by tax disputes shall be governed by
the competent State services. the rules and procedures laid down
in the manual of tax procedures,
(2) The control of council taxes subject to the specific provisions
shall be carried out by the governing council taxes.
competent council services.
Section C 137.- Claims relating to
Section C 133.- Some control council taxes shall be brought
operations may be carried out

before the contentious jurisdiction shall, under pain of inadmissibility,
where they seek either redress for include documents supporting the
erroneous tax assessment or payment of the objected tax.
calculation, or the grant of a right
Section C 139.- (1) Where, upon
arising from a law or regulation.
the opinion of the territorially
Section C 138.- (1) Any taxpayer competent State taxation service,
who feels wrongly levied a council the claimant’s arguments are found
tax may submit a written claim to to be justified, the senior divisional
the head of the municipal council officer shall recommend to the
within a period of 30 (thirty) days head of the municipal council to
from the date of issue of the tax grant a total or partial relief of the
claim of the date of certain taxes in question.
knowledge of the levy.
(2) Silence by the senior divisional
(2) The above-mentioned claim officer or refusal by the head of the
shall, under pain of inadmissibility, municipal council to implement the
comprise: recommendations of the senior
- an application bearing fiscal and divisional officer within 90
communal stamps and duly (ninety) days following the claim,
signed by the claimant or the shall mean tacit Rejection and shall
claimant’s representative; open the way for the matter to be
referred to the tax judge, as a
- information on the type and petition against the decision of the
amount of the tax in question;
head of the council executive.
- a brief statement of the
claimant’s means and Section C 140.- (1) The claimant
submissions; shall have a period of 30 (Thirty)
days with effect from the date of
- where necessary, a copy of any rejection of his claim to refer a
document which may back the matter to the tax judge.
payment of the total amount of
(2) Any tax dispute brought before
the non-objected.
the competent administrative court
(3) Silence by the head of the
shall be governed by the rules and
municipal council for a period of
procedures set forth in the manual
15 (fifteen) days from the date of
of tax procedures for state taxes.
reception of the claim, shall mean
tacit rejection and shall open the
DIVISION II:
way for referring the matter to the
NON-CONTENTIOUS
senior divisional officer, the
JURISDICTION
representative of the State.
Section C 141.- The non-
In addition to the items presented
contentious jurisdiction shall hear
to the head of the municipal
complaints seeking to obtain:
council referred to in Section C
138 (2) above, the claim presented - the remission or reduction of
to the senior divisional officer duly assessed council taxes,
lodged by taxpayers facing

financial difficulties or PART IX
destitution who are unable to MISCELLANEOUS,
settle their debts with the council
revenue service; TRANSITIONAL AND
FINAL PROVISIONS
- the remission or reduction of tax
fines or additional tax charges Section C 145.- (1) In order to
where such penalties, interest for have a clear knowledge of the tax
late payment are final; base and in collaboration with the
- discharge from tax liability council of the area, Government
incumbent on certain persons in services and organizations of the
respect of the payment of taxes sector as well as tax Authority
due by third parties. shall conduct, on the basis of a
map, legal and physical survey on
Section C 142.- The petitions plots, buildings, occupants and
shall be submitted to the head of activities connected thereto.
the council executive and shall
(2) These operations also known
contain the information
as “surveys” shall be organized
necessary to identify the tax
following conditions laid down by
being challenged.
regulations.
Section C 143.- (1) Upon (3) During land surveys, the Tax
consideration, the head of the Authority may demand the
council executive shall notify his production of the originals and
remission, reduction or rejection take away copies of the land titles,
decision in writing within a building permits, business licenses
period of 30 (thirty) days with or discharge tax as well as property
effect from the date of referral. conveyance and enjoyment deeds
(2)Silence on the part of the on buildings liable to the various
head the council executive after taxes and levies on land,
the above-mentioned time-limit immovable property and activities.
shall tantamount to tacit (4) After the land surveys, a tax
rejection. Geographic Information System
(GIS) and a taxpayers card index
CHAPTER VI: shared between State taxation
PENALTIES services and councils shall be put
Section C 144.- Failure to pay in place.
council taxes within the prescribed (5) A tax census shall be
time-limits shall lead to the organized within the 3 (three)
application of the penalties months preceding the beginning of
provided by this law for each tax. each financial year with a view to
updating the above-mentioned land
taxpayers card index.
(6) Land survey operations shall
be organized every 5 (five) years.

(7) The officers in charge of the Section C 147.- The proceeds of
above-mentioned land surveys and taxes from equalization shall
of the findings of the land surveys continue to be pooled at FEICOM
shall be bound by the obligations pending the setting up of any other
of reserve and confidentiality. public structure as provided for by
law.
Section C 146.- (1) Each land
survey shall give rise to the Section C 148.- This law, which
updating of a plan and the repeals all previous provisions
annotation of a survey form jointly repugnant thereto, shall be
signed by the surveyor and by the transposed into the General Tax
owner or his representative. Code upon its enactment.
(2) Mention shall be made of this Section C 149.- This law shall be
refusal to sign. registered, published according to
(3) The land survey shall give rise the procedure of urgency and
to a local tax notice and whose inserted in the Official Gazette in
originating facts have been English and French.
established.

NOTES PERSONNELLES

NOTES PERSONNELLES
__________________________________________

APPENDIX

APPENDIX I:
LEGISLATIVE PART

LAW N° 77/10 OF 13 JULY 1977 TO INSTITUTE A HOUSING
FUND TAX AMEND AND SUPPLEMENT LAW NO 77– 27
OF 6 DECEMBER 1977, LAW NO 90–50 OF 19 DECEMBER 1990
THE NATIONAL ASSEMBLY DELIBERATED AND ADOPTED ;
THE PRESIDENT OF THE REPUBLIC ENACTS

THE LAW SET OUT BELOW:
Section 1 (New law No 90–50 of 19 December 1990).- This Law institutes taxes on wages paid out to be
known as the Housing Loans Fund Tax and the Employment Fund Tax.
Section 2 (New Law No 90-50 of 19 December 1990).- (1) The proceeds from the Housing Loans Fund
Tax, shall serve as a source of revenue for the Housing Loans Fund, the purpose of which is to give
financial assistance to housing development projects.
(2) The proceeds from employment Fund Tax shall serve as a source of revenue, for the National
Employment Fund, the purpose of which is to promote employment in Cameroon.
Section 3 (New Law No 90-50 of 19 December 1990).- (1) All wage-earners and employers in both the
public and private sectors shall be subject to Housing Loans Fund, and the Housing Loans Fund Tax.
(2) All employers in public, semi-public and private sectors shall be liable to the Employment Fund Tax.
(3) Notwithstand the provisions of subsections 1 and 2 above, the following shall be exempted from the
tax paid by employers to National Employment Fund:
- the State;
- councils;
- the Chamber of Commerce and Industry and the Chamber of Agriculture;
- the Diplomatic and Consular Missions;
- non-profit-making Associations and Bodies;
- and subject to conditions to be determined by decree;
- individual farmers and livestock breeders;
- private educational institutions;
- denominational hospital establishments;
- professional and lay social welfare institutions.
Section 4 (New Law No 77-27 of 6 December 1977).- The tax shall be levied as follows:
- as regards wage-earners, on the gross amount which serves as the basis for calculating the proportional
tax; as regards employers, on the amount of wages, allowances, and perquisites as well as the real
value of the benefits in kind in the form of housing, domestic servants, water, electricity, and food,
paid or granted to their personnel.
Section 5 (New Law No 77-27 of 6 December 1977).- The following shall not be taxed:
- family allowances;
- pensions and life annuities;
- the wages of domestic servants;
- workers earning low wages under conditions to be fixed by decree.
Section 6 (New Law No 90-50 of 19 December 1990).- (1) The rate of the Housing Fund Tax shall be
fixed at 1% for wage-earners, and at 1,5% for employers.
(2) The rate of the Employment Fund Tax shall be fixed at 1%.
(3) The amount on which the tax is levied shall be rounded to the nearest thousand francs below.
Section 7 (New Law No 90-50 of 19 December 1990).- (1) The tax paid by wage-earners to the
Cameroon Housing Loans Fund shall be deducted at source by the employer and paid into the treasury,

concurrently with the taxpaid to the National Employment Fund, within 20 (twenty) days from the end
of the month for which the wages were paid.
Section 8 (New Law No 90-50 of 19 December 1990).- (1) Taxes payable
to the Cameroon Housing Fund, and National Employment Fund, shall be
assessed on the basis of a return made by the employer on forms supplied by
the Government. Such forms may be obtained from the Treasury accountant
or from the Tax Inspectorate.
(2) The returns must contain the following information:
- full name or the firm’s name;
- address;
- period of assessment;
- total gross amount of wages paid;
- amount of tax paid by the employer to Housing Loans Fund;
- amount of tax paid by wage-earners and deducted at source;
- amount of tax paid by the employer to National Employment Fund.
The returns, which shall be attached to the receipts showing payment made, must be certified,
dated and signed by the taxpayer or his authorized representative.
Section 9 (New Law No 90-50 of 19 December 1990).- Any natural person or corporate body liable, as
an employer, to the Cameroon Housing Fund and
the National Employment Fund Taxes shall be bound to submit to the Tax-Inspector each year, within the
time-limit allowed for the return of trading results, a statement showing the monthly or quarterly amount,
as the case may be, of:
- wages paid;
- the amount of the tax paid by wage-earners and deducted at source;
- the amount of the tax paid by employers to the Housing Loans Fund and
the National Employment Fund;
- the date and the numbers of the receipts for each payment made.
Section 10 (New Law No 90-50 of 19 December 1990).- (1) Any person failing to make the said return
within the time-limit prescribed in Section 9 above shall be punished with a fiscal fine of 10, 000 francs.
(2) Any tax payable by employers to the Cameroon Housing Loans Fund and the National Employment
Fund, and not paid up within the timelimit provided for by Section 7 of the present law shall be subject to
interest at the rate of 1% per month or fraction of month as per delay in payment.
Section 11.-Any person making inadequate returns shall be liable to the following penalties:
i- Where the good faith, of the taxpayer is presumed or established, interest for delayed payment at the rate
of 1% shall be charged on any sum in arrears.
ii- Where good faith is neither presumed nor established, the amount of the taxes in question shall be
increased by 50%. They may be doubled in the case of fraudulent operations.
Section 12.- (1) Failure to pay the sums deducted from the wages of employees, shall be punished by the
payment of penalty of 25% and of interest for delayed payment at the rate of 10% per month, subject to a
minimum of 1, 000 francs and a maximum equal to 100% of the amount of the deductions.
2) As regards the tax payable by employers, only the 25% penalty shall apply.
Section 13.-Any taxpayer who, after receiving formal notice, does not produce the return within thirty
days, shall be subject to arbitrary assessment and the amount due shall be increased by 50%. They may be
doubled if the taxpayer cannot establish his good faith.
Section 14 (New Law No 90-50 of 19 December 1990).- In the event penalization and where the
taxpayer established his good faith, the Director of Taxation shall have the power to effect a compromise
where the amount of the penalty is less than 5, 000, 000 (five million) francs. For any amount above this
sum, only the Minister in charge of Finance shall have competence to decide.

Section 15 (New Law No 90-50 of 19 December 1990).- (1) The rules concerning to make deductions,
and the transfer or discontinuance of an undertaking shall be those applicable to DIPE in respect of tax
paid by wageearners.
(2) As regards the tax paid by employers to the Cameroon Housing Fund and the National Employment
Fund, the provisions of Section 143 of the General Tax Code shall apply in the event of transfer of
undertaking, discontinuance of activity or death.
Section 16 (New Law No 90-50 of 19 December 1990).- The decrees to lay down the conditions of
implementations of Law No 77/10 of 13 July 1977 to institute a Housing Loans Fund Tax, are applicable
to tax paid by employers to the National Employment Fund.
Section 17.-This law shall be registered, published according to the procedure of urgency and inserted in
the official Gazette in French and English.
Yaounde, the 13 July 1977
The President of the Republic,

(ed) AHMADOU AHIDJO

ORDINANCE N° 89/004 OF 12 DECEMBER 1989 TO INSTITUTE
AN AUDIOVISUAL COMMUNICATION TAX:
THE PRESIDENT OF THE REPUBLIC
Mindfulof the Constitution;

Mindful of Law No 87/19 of 17 December 1987 to lay down the regulations
governing Audiovisual Communication in Cameroon;
Mindful of Law No 87/20 of 17 December 1987 to set up the Cameroon
Radio Television Corporation;
Mindful of Law No 89/1 of 1 July 1989 finance Law of the Republic of
Cameroon for Financial year 1989/90,
HEREBY ORDERS AS FOLLOWS:

Section 1.- A tax aimed at contributing to the development of audiovisual
activities is hereby instituted for the benefit of the Cameroon Radio-Television
Corporation (CRTV).
Section 2.- The following shall be subject to the audiovisual communication
tax:
- Employees of the public, semi-public and private sectors;
- Natural persons and corporate bodies who pay the business license.
Section 3.- (1) The basis for calculating the audiovisual communication tax,
to be paid by employees, shall be the gross amount on which the proportional
tax on salaries is calculated.
(4) The fixed monthly amounts of the audiovisual communication tax for employee shall be as
follows:
Tranche Redevances
from 0 To 50,000 CFA francs 0
from 50,001 To 100,000 CFA francs 750
from 100,001 To 200,000 CFA francs 1,950
1,000,000 CFA
from 900,001 To 12,350
francs
above 1,000,000CFA francs 13,000
Section 4.- (1) The audiovisual communication tax payable by natural persons
and corporate bodies subject to the business license, shall be assessed on the
basis of the same rules, gurarantees, and penalties applicable to the business
license.
(2) The fixed annual amount of the audiovisual communication
tax payable by the natural persons, and corporate bodies referred to above

shall be equal to the prime amount of the business license which they are
liable to pay.
Section 5.- The audiovisual communication tax shall be deductible from

personal income tax and company tax.
Section 6.- The following shall be exempted from the audiovisual

communication tax:
- pensions and annuities;
- wages of household servants;
- wages of workers of individual agricultural or pastoral concerns;
- natural persons and corporate bodies shall be exempted from paying the
business license under the provisions of the General Tax Code.
Section 7.- The audiovisual communication tax, payable by employees
shall be deducted at source by the employer, who shall pay the money to the
appropriate Treasury within the first twenty days of the month, for salaries
and wages paid during the preceding month.
Section 8.- (1) The audiovisual communication tax due by employees shall
be paid upon the presentation of a declaration of the said tax signed by the
employer on forms supplied by the administration. The forms may be obtained
from the Treasury or from the services of the Department of Taxation.
(2) The declaration shall have the following entries:
- full name or business name;
- address;
- period of assessment;
- amount of the audiovisual communication tax deducted at source.
(3) The declaration must be certified, dated and signed by the taxpayer or his authorized representative.
(4) Three copies of the declaration must be attached to the payment made to the Treasury.
5) Where the employer fails to declare the audiovisual communication tax payable by his employees, he
shall be liable to a fine of 10, 000 francs.
Section 9.- Any natural person or corporate body liable to the audiovisual communication tax, shall be
required to submit to the Taxation Services each year and within the time limit allowed for their turnover a
statement showing the monthly and individual amounts of the audiovisual communication tax,
the date and the number of the receipt for each of the payment.
Section 10.- Failure to deduct or pay the audiovisual communication tax due by employees, or the late
payment thereof shall come under the same penalties applicable to the direct tax on salaries and wages.
Section 11.- The audiovisual communication tax corresponding to the business license shall be paid at the
same time as the business license, on the basis of the same rules guarantees and penalties.
Section 12.- (1) The proceeds from the audiovisual communication tax shall be paid into a special account
opened at the Treasury for the benefit of CRTV.
(2) The conditions for operating the account shall be laid down by an order of the Minister in Charge of
Finance.
Section 13.-This ordinance shall be registered and published in the Official Gazette in English and French.
Yaoundé, 12 December 1989

(ed) Paul BIYA

LAW N° 2001/017 OF 18 DECEMBER 2001 TO REVIEW
THE PROCEDURES FOR THE COLLECTIONOF SOCIAL
INSURANCE CONTRIBUTIONS
THE NATIONAL ASSEMBLY DELIBERATED AND ADOPTED,

THE PRESIDENT OF THE REPUBLIC HERBY ENACTS
THE LAW SET OUT BELOW:
Section 1.- This law reviews the procedures for the collection of social insurance contributions.
Section 2.- Contributions owed to the body in charge of social insurance by employers, shall be assessed,
validated, and collected by the tax authority at the request of and for the National Social Insurance Fund
under the same conditions and within the same deadlines as those provided for by the
General Tax Code.
Section 3.- The basis of assessment of social insurance contributions shall be fixed in accordance with the
assessment regulations governing social legislation.
Section 4.- Social insurance contributions already validated, and finally notified to the employers before
the enactment of this law shall be recovered under the same conditions as those provided for in Section 2
above.
Section 5.- The conditions for implementing this law shall be laid down by joint order of the Minister in
Charge of Social Insurance and the Minister in Charge of Finance.
Section 6.- This law which repeals all previous provisions repugnant hereto shall be registered, published
according to the procedure of urgency and inserted in the Official Gazette in English and French.
Yaounde, 18 December 2001

(ed) Paul BIYA

LAW N° 2009/018 OF DECEMBER 2009 FINANCE LAW OF THE
REPUBLIC OF CAMEROON FOR THE 2010 FINANCIAL YEAR
(OTHER FISCAL AND FINANCIAL PROVISIONS)
Section 7.- (1) The assessment and collection of transit duty on pipeline oil shall come under the
jurisdiction of the customs Administration.
(2) The conditions of application of these provisions shall be laid down by regulation.
Section 8.- Proceeds of additional council taxes derived from value-added tax shall be entirely transferred
to regional and local authorities.
Section 9.- The value-added tax applied to the price components of a taxable transaction for December
2009 shall be deductible by one-twelfth until the end of the 2010 financial year.
Section 10.- (1) A legal depreciable and non-depreciable tangible asset revaluation regime is hereby
instituted.
(2) Any natural person or corporate body subject to the actual assessment regime shall be eligible for the
revaluation regime referred to in subsection (1) above.
(4) Any natural person or corporate body that voluntarily carried out the revaluation of its fixed assets
during the last four financial years shall be exempt from the obligation to carry out revaluation provided
for in subsection (1) above.
(5) Revaluation shall be carried out no later than 31 December 2012.
(6) Revaluation shall not be partial or spread out. It shall be subject to a return appended to the Tax and
Statistical Return for the financial year in which it was conducted.
(7)The revaluation surplus shall be subjected to a 10% levy in discharge from any other tax, duty, fee and
royalty.
(8) The conditions of application of the provisions of this Section shall be laid down by regulation, where
necessary.
Section 11.- The stipulation of section sixteen of the law No. 95/010 of 1 July 1995 on the finance law of
the Republic of Cameroon for the 1995/1996 fiscal year instituting the tax payer’s card are modified as
follows:
Section 16.- (new) The deliverance of the Tax Payer’s Card as well as its renewal is free.

LAW N°2020/018 OF 17 DECEMBER 2020
FINANCE LAW OF THE REPUBLIC OF CAMEROON FOR THE 2021 FINANCIAL YEAR
The Parliament deliberated and adopted, the President of the Republic hereby enacts the law set out below:
CHAPTER TWO
PROVISIONS RELATING TO THE GENERAL TAX CODE
SECTION THIRTEEN: The provisions of Sections 7, 12, 17a, 43, 74, 74a, 82, 105, 108 (new), 109,
109a, 122, 124b, 130a, 142, 147, 149, 235a, 235b, 235c, 242, 243, 244a, 247a, 337, 543, 546, 589, 591,
592, 597, 599a, 609 to 613, M1, M7, M8, M41a, M53, M105b, M124a and C 118 of the General Tax
Code, are amended and/or supplemented as follows:
BOOK ONE
TAXES AND DUTIES
PART I:
DIRECT TAXES
CHAPTER I:
COMPANY TAX
DIVISION III
TAXABLE PROFITS
Section 7: Net taxable profit shall be established after deduction of all charges directly entailed by the
exercise of activities subject to assessment in Cameroon, in particular:
B – Financial costs
Interest on sums of money left or placed at the disposal of the company by partners in addition to their
capital shares, irrespective of the form of the company, within the limit of those calculated at the rate of
the central bank advances increased by two percentage points, and subject to the following conditions:
- Existence of a written and duly registered loan agreement;
- Subscribed share capital fully paid up.
The rest shall remain unchanged.
C – Actual losses
The following shall be deductible from the profit:
- ………………………………………………………….. ;
- ………………………………………………………….. ;
- losses due to damage duly established and validated in the presence of a taxation officer with
at least the rank of an inspector, under the conditions specified in the Tax Procedures Manual.
However, for damages and breakages incurred by companies in the brewing sector, the related
losses shall be deducted at a flat rate of 0.5% of the total production volume.

Section 12: (1) Any loss sustained in a given year shall be considered a charge on the following year and
deductible from profits made in that year. Should this profit be inadequate for the deduction to be made in
its entirety, the loss still outstanding shall be carried forward to subsequent years up to the fourth year after
initial loss.
(2) For credit institutions and State portfolio companies undergoing restructuring, the deficit
surplus may be carried forward until the end of the sixth year following the deficit year.
DIVISION VI
CALCULATION OF TAX
Section 17a: (1) Notwithstanding the provisions of Section 17 above, the rate of company tax for
taxpayers with a turnover equal to or less than CFAF 3 (three) billion shall be fixed at 28%.
(2) The rate provided for in (1) above shall be effective as from the financial year ending on 31
December 2020.
CHAPTER II
PERSONAL INCOME TAX
DIVISION II
BASIS OF ASSESSMENT OFTHE PERSONAL INCOME TAX
SUB-DIVISION II
INCOME FROM STOCKS AND SHARES
II – EXEMPTIONS
Section 43: The following shall be exempted from Personal Income Tax:
- ……………………………………………………………… ;
- Interest accruing on savings accounts containing deposits of more than CFAF 50 (fifty) million;
DIVISION V
OBLIGATION TO FILE RETURNS
Section 74: All professional taxpayer liable to Personal Income Tax shall file annual returns of their
income during the past year no later than 15 March of each year.
Individual holdings falling under the specialized management units shall file their returns to these entities.
Where an individual farm does not belong under a specialized management unit but has several
establishments spread over the territory of several tax centres, it shall, in addition to its monthly tax returns
to each of these centres, compulsorily file to the tax office where its main establishment is found a
summary tax return showing its turnover by establishment.
The annual summary tax return shall lead to adjustments, where applicable.
...........................................................................................................................................................................
.......................................Deleted.
...........................................................................................................................................................................
....................................... Deleted.

Section 74a: (1) Non-professional taxpayers who receive income from salaries, wages, pensions, life
annuities, and/or capital and property income, and generally speaking from any passive income,
shall file an annual summary income tax return no later than 30 June of each year with the tax
office of their place of residence.
(2) The annual summary income tax return can be directly filed online using a form provided by the
administration. It is listed by income category:
- amount of income earned during the past financial year;
- deductions at source already made or advance payments made;
- balance to be paid, if any.
(3) Any annual summary income tax return showing a balance of personal income tax to be paid
must be accompanied by means of payment. The said payments shall be made in accordance with
the procedures defined in Section M 7 of the Manual of Tax Procedures, i.e. electronically by mobile
phone, by bank transfer, by electronic payment or in cash at bank counters.
(4) After validation by the competent services, the annual summary tax returns which show that an
excess amount has been collected shall give rise to a refund or deduction from future taxes at the
request of the taxpayer.
Section 82: Personal income tax deducted at source in the manner stipulated in Section 81 (1) above shall
be paid no later than the 15th of the following month at the Tax Office of the employer's tax centre.
………………….............………………………………………………….............…………………………
……………………….. Deleted.
CHAPTER III
GENERAL AND COMMON PROVISIONS ON COMPANY
AND PERSONAL INCOME TAX
DIVISION V
TAX INCENTIVES
A. MEASURES RELATING TO YOUTH EMPLOYMENT PROMOTION
Section 105: Firms falling under the actual earnings tax system which recruit Cameroon graduates below
35 years for first-time jobs or pre-employed internship on open-term contract basis shall be exempted from
taxes and contributions on the salary paid to such young people, excluding social security contributions
Such exemption shall only be granted to firms falling under the actual earnings tax system or members
of an Approved Management Centre.
B. STOCK EXCHANGE TAX SYSTEM
Section 108 (new): Companies whose ordinary shares are listed on the Central African Stock
Exchange shall be entitled to the following company tax reduction rates:
(a) A reduced corporate tax rate of 25%;
(b) A reduced rate of 1.5% on down payment and minimum company tax collection.
Section 109: Companies that issue stocks on the Central African Stock Exchange shall be entitled to a
reduced company tax rate of 25%.

………………….............………………………………………………….............…………………………
………………………. Deleted
Section 109a: Companies known to be involved in public issues in accordance with the provisions of the
OHADA Uniform Act relating to Commercial Companies and Economic Interest Groups, and which list
all or part of their equity interest or debt obligations on the Central African Stock Exchange, shall be
entitled to a reduced company tax rate of 25%, with effect from the date of listing on the stock
market.
G. INCENTIVES FOR THE AGRICULTURAL SECTOR
Section 122: Companies involved in agriculture, stock breeding and fisheries shall benefit from the
following tax incentives:
- …………………………………………………………………………………………… ;
- exemption from VAT on the purchase of pesticides, fertilizers and inputs, as well as for
agriculture, stock breeding and fisheries equipment and materials listed in the Annex to this
Part;
J. INCENTIVES FOR DIGITAL ECONOMY PROMOTION

Section 124b: (1) Innovative start-ups in the field of information and communication technologies,
grouped within management structures set up as approved management centres, shall enjoy the
following tax advantages:
c) During the incubation phase, which must not exceed 5 years: exemption from all taxes, duties,
levies and payments with the exception of social security contributions;
d) At the end of the incubation phase:
iv. In the event of the sale of the "start-up": application of a reduced rate of 10% on the capital
gain on the sale;
v. In the event of entry into the operation phase, the company shall, for a period of five (5)
years, benefit from:
- exemption from the business licence tax;
- exemption from registration fees on the incorporation, extension or capital increase
instruments;
- exemption from all tax and employer's charges on salaries paid to their employees with the
exception of social security contributions;
- application of a reduced company tax rate of 15%;
- application of a 50% rebate on the basis of the assessment of the advance payment and the
minimum company tax collection;
- income tax credit of 30% of research and innovation expenses capped at one hundred (100)
million CFA francs.
- application of a reduced rate of income tax on movable capital revenue of 5%, on dividends
paid to shareholders and interest paid to investors.

vi. Beyond the fifth year of operation: application of the ordinary law tax system.
(2) Eligibility for the benefits of the start-up promotion scheme is subject to the approval issued by
the Approved Management Centres dedicated to start-ups.
(3) The specific obligations of the Approved Management Centres dedicated to start-ups shall be
specified by an instrument issued by the Minister in charge of finance.
ANNEX TO PART I
LIST OF AGRICULTURE, STOCK BREEDING AND FISHERIES EQUIPMENT AND MATERIALS
EXEMPTED FROM VAT
I. SEEDS
2) Animal seeds
VI.
………………. ……………………………………
breeding
PROCESSING MATERIALS AND EQUIPMENT
……….. …………..
IX. SMALL AGRICULTURAL AND BREEDING MATERIALS AND EQUIPMENT
…………… …………………
84361000.000 Fish feed production machine/Feed
production machine
84798900.000 Appliances or equipment for automatic fish
feed distribution
84193100.000 Fish processing equipment (Smokers and
dryers)
84163000.000 Small smoking equipment
84213900.000 Ultraviolet and biological filter
84191600.000 Aerator
84368000.000 Electric chopper
38089110.100/38089190.100 Insect Destroyer
90183900.000 Hatchery vaccination machine
X. FISHING GEAR
…….. ……
8902. 00 00 000 Fishing boats. factory ships and other vessels for
processing or canning fishery products
8408. 10 10 000
…….. ……


84131900.000 Equipment or apparatus for pumping and aerating
water intended for fish farming
84362100.000 Hatcher
38089410.000/
Products for disinfection of aquaculture environments
38089490.000
702000.000/39269000.00 Fibreglass or plastic hatching, rearing and breeding
tanks for fish
84186100.000 Heat pump
150420 00 000 Fish oil
PART II
PROVISIONS RELATING TO VALUE ADDED TAX
CHAPTER I
DIVISION IV
TERRITORIALITY
Section 130a: (1) For the purposes of Section 130 (1) above, a distinction must be made according to
whether service delivery can be located tangibly or is intangible.
(2) Services that can be located tangibly in Cameroon shall be taxable in Cameroon at the general
rate provided for in Section 142 of the General Tax Code, irrespective of the place of establishment
of the lessee. These include in particular:
- means of transport rental;
- provision of services related to a building;

- port services carried out in the port area as well as on national territorial waters;
- intra-Community carriage of movable tangible goods by road or rail;
- services incidental to the intra-Community carriage of movable tangible goods;
- cultural, artistic, sporting, scientific, educational and recreational services, accommodation
and sales for consumption on the spot;
- work and valuations of movable tangible goods;
- services of intermediaries acting in the name and on behalf of others.
(3) Intangible services shall be taxable at the place of establishment or residence of the customer.
These are in particular:
- Transfers and concessions of copyright, patents, licences, trademarks and other similar
rights; rentals of movable tangible property other than means of transport; advertising
services;
- The services of consultants, engineers and firms in all fields, including those of the
organisation of research and development;
- The services of chartered accountants;
- Data processing and information supply;
- Banking, financial and insurance or reinsurance operations, with the exception of safe
deposit box rentals;
- Staff placement;
- The services of intermediaries who act in the name and on behalf of third parties in the
provision of the services described above;
- Telecommunications services;
- Radio and television broadcasting services;
- Services provided by electronic means;
- Access to, and supply through, electricity or natural gas transmission and distribution
networks and all other directly related services.
(4) Notwithstanding the provisions of paragraph (3) above, intangible services shall be taxable in
Cameroon at the general rate provided for in Section 142 of the General Tax Code where the lessee
is not liable to Value Added Tax.
DIVISION V
EXCISE DUTIES
Section 131: (1) Inputs of products subject to excise duty shall not be subject to excise duty, provided that
they are purchased by local production enterprises subject to excise duty.
(2) The exemption provided for in paragraph (1) above shall not apply to the following products:
- Hydroquinone of tariff subheading 2907. 22 00 000;
- Maize groats of tariff subheading 1103.13 00 000.
CHAPTER II

METHODS OF CALCULATION
DIVISION III
CALCULATION
B - RATES
Section 142: (1) Value Added Tax and Excise Duty rates shall be fixed as follows:
(2)………………………………………………………………….
(6) a) The average rate of Excise Duty shall apply to:
b) The abated rate of excise duty shall apply to:
- ………………… ;
- …………………. ;
- ………………… ;
- …………………. ;
- ………………… ;
- …………………. ;
- maize groats imported from tariff sub-heading 1103.13 00 000;

- Mayonnaise imported from subheading 2103.90 00 000.
c)………………………………………………...;
d) The super-high rate shall apply to hydroquinone of tariff heading 2907.2200000 and imported cosmetic
products of Chapter 33 containing hydroquinone.
Section 147: For taxpayers not exclusively carrying out transactions giving a right to deduction, the
deduction shall be made proportionately. Such deduction shall apply to fixed assets and to goods and
services. It shall be calculated from the fraction of turn-over pertaining to taxable transactions.
The fraction shall be the ratio in which:
- to the numerator, the amount of the income corresponding to the transactions liable to the Value Added
Tax, including exports of taxable products;
……………………………………………………………………………………………………. ;
CHAPTER III
COLLECTION METHODS AND DECLARATIONS
DIVISION I
COLLECTION
Section 149: (1) ……………………………………………………………...

(4) No application for refund or off-setting of the value added tax (VAT) may be submitted based on
receipts of payments in cash.
………………………………………………………….. ;
Value Added Tax credits may by offset and, where applicable, refunded, on condition that their
beneficiaries do not owe any taxes or duties whatsoever which can be swapped and, that the credits are
justified.
They shall be refundable:
• ……………………… ;
• within a period of three months to international organizations signatories to an agreement with

the State of Cameroon, exclusively for the share of professional expenses directly related to their
official missions;
• ……………………………………………………………………………………………………….

ANNEXES TO PART II
II. LIST OF PRODUCTS SUBJECT TO EXCISE DUTY
Tariff No. Tariff description
….. ……..
……. Imported perfumes and cosmetics
…… ……..
Hydroquinone and cosmetic imported products
29072200000
from Chapter 33 containing hydroquinone
….. ……..
4418. 10 00 000; 4418.20 00 000; 4418.73 Imported wooden articles and furniture
00 000 to 4418.74 00 000 ; 9403. 30 00
000; 9403.50 00 000; 9403.60 00 000
3401. 19 10 000 to 3402.90 00 000 imported soaps, organic surface-active

preparations and cleaning preparations
4818. 10 00 000 imported toilet paper
1602.41 00 000 ; 1602.42 00 000 ; imported food products

1704.10 00 000 ; 1704.90 90 000 ;
1806.90 00 000 and 1905.
3923.10. 00 000; 3923.21 00 000 and imported plastic articles and packaging
6305.
5514. to 5516. imported woven fabrics of synthetic and

artificial staple fibres
0603. to 6702. imported natural and artificial flowers
3926.90 90 000 to 4421.99 00 000 toothpicks in all imported materials
2103.90 00 000 the imported mayonnaise
1103.13 00 000 imported maize grits

PART V:
SPECIAL TAXES
CHAPTER I
SPECIAL TAX ON PETROLEUM PRODUCTS
Section 235 a: (1) Marketers who fail to pay the Special Tax on Petroleum Products within the
prescribed time-limits shall immediately be suspended from collecting petroleum products from the
companies in charge of managing petroleum depots or refining, and such information shall be
transmitted to tax authorities to establish the tax debt vis-à-vis the actual taxpayer.
2) For the implementation of paragraph (1) above, the companies in charge of
managing oil depots or refining are bound to transmit to their tax centres, within five (5) days
following the deadline for payment of the Special Tax on Petroleum Products, the list of defaulting
marketers and the corresponding amounts.
Section 235 b: Notwithstanding the provisions of Article 233 of this Code, the debt shall be
established by Collection Notices and the forced recovery measures provided for by the Tax
Procedures Manual initiated against marketers, who are actually liable for the Special Tax on
Petroleum Products within the framework of the implementation of the joint payment procedure.
Section 235 c: - Any subsequent collection of products made in violation of the provisions of
paragraph (1) of Section 235a above shall result in the issuance of a Collection Notice to the
company in charge of managing oil depots or refining, if necessary in its capacity as legal debtor,
and the immediate implementation of forced recovery measures against it.
CHAPTER III
FORESTRY TAXES
DIVISION I
FELLING TAX
Section 242: The felling tax shall be calculated on the basis of the FOB value of undressed timber from all
logging licenses, including communal and community forests. The rate shall be 4 percent. This rate shall
be set at 3 percent for forestry companies that can prove that they have been duly certified by the
competent authorities in terms of sustainable forest management.
Companies that do not hold a logging permit and that purchase log timber on the local market shall
be jointly liable to pay the felling tax with the logger. In the absence of proof of payment of the
felling tax by the logger, the tax shall be withheld at source by the purchaser when paying the
invoice and remitted to the tax office of the company concerned no later than the 15th of the
following month.
The felling tax due for a given month shall be payable on the 15th day of the month following the
felling of a tree.
Failure to pay the felling tax due shall result in the suspension of exports by the logger in question.
The terms and conditions of assessment, collection and recovery as well as control of this tax shall be
specified by decree.

DIVISION II
ANNUAL FORESTRY ROYALTIES
Section 243: (1) Annual forestry royalties shall be assessed on the basis of the area covered by all logging
licenses, including sales of standing volumes granted on the sites assigned to specific development
projects and made up of the minimum price and the financial bid.
The minimum price shall be fixed as follows:
- …………………………………………….. ;
- …………………………………………….. .
………………………………………………………………………………………………………………
……………………………………
The annual forestry royalty may also be paid monthly no later than the 15th of each month.
The proceeds of annual forestry royalty shall be allocated as follows:
- ………………………………… ;
- ………………………………… ;

DIVISION III
EXPORT SURTAX
B- REGENERATION TAX
Section 244 a: (1) The rates of the re-generation tax on non-timber forest products and special products
shall be fixed as follows:
- ……………………………………………… ;
- ……………………………………………… ;
- ……………………………………………… ;
(2) The regeneration tax shall be due upon allocation of a quota for the exploitation of non-timber
forest products and special products.
The regeneration tax shall be paid in four (4) equal instalments as follows:
- 15 March for the first instalment;
- 15 June for the second;
- 15 September for the third;
- 15 December for the fourth.
(3) Where the allocation of an exploitation quota for non-timber forest products and special forest
products occurs after 30 June, the regeneration tax shall be assessed pro rata temporis and shall be
paid within forty-five (45) days following the date of signature of the decree allocating an
exploitation quota.

DIVISION V
OTHER DUTIES AND TAXES
Section 247a: (1) ……………………………………………………………:
(3) Where the taxes referred to in Section 247a (1) above are not paid spontaneously,
such taxes shall be levied with a 400% penalty and recovered as required, at the time of local sales of the
products referred to in paragraph 1 above by any forest operator, irrespective of legal nature, or
before the export of the said products.
(4) In any case, the export of the products referred to above may be authorized only on presentation of a
debt clearance certificate duly issued by the tax authorities
The same shall apply to the local sale of the above-mentioned products by farmers' associations and
common interest groups.
In any case, the local purchase of the above-mentioned products from farmers' associations and
common interest groups shall make the purchaser jointly liable for the payment of any taxes, duties
and fees that may be due by the latter.
PART VI
REGISTRATION, STAMP DUTY AND TRUSTEESSHIP
SUB- PART I
HARMONIZED LEGISLATION IN THE CEMAC ZONE
CHAPTER IX
INSTRUMENTS REGISTERED FREE OF CHARGE
Section 337: The following shall be registered free of charge:
1) in general, all instruments whose registration is to be borne by the State or by a public corporate body
of the State, international organisations subject to the contrary provisions of the headquarters agreement
with the Community and the Bank of Central African States;
2) ……………………………………………………………. ;
9) agreements for the repurchase of domestic public debt as well as agreements for the securitization
of public debt.
SUB- PART II
UNHARMONIZED LEGISLATION IN THE CEMAC ZONE
CHAPTER I
RATES OF REGISTRATION FEES
Section 543: The following shall be subject to:
a) At the high rate of 15 percent:

- instruments and transfers of businesses provided for in Section 341(1), excluding new
merchandise which is subject to the reduced rate of 2% when the conditions laid down in the same
paragraph have been fulfilled.
Any agreement intended to allow an entity to carry out an activity carried out by a previous owner
shall be considered to be a transfer of business ownership, even when the said agreement concluded
with the latter or his successors is not accompanied by a transfer of customers.
DIVISION IV
EXONERATIONS AND EXEMPTIONS
Section 546: In addition to the provisions of Section 337 above, the following shall be registered free of
charge:
B - EXEMPTIONS
In addition to the provisions of Section 338 above, the following shall be exempted from registration fees:
9) financial assistance agreements granted to Regional and Local Authorities.
CHAPTER IV
STAMP DUTY ON ADVERTISING
DIVISION I
GENERAL PROVISIONS
Section 589: Stamp duty on advertising shall be charged on:
- ……………………………………………………………………………………………….. ;
- ……………………………………………………………………………………………….. ;
- …………………………………………………………………………………………….….. ;
- ………………………………………………………………………………………….…….. ;
- free distribution within the framework of commercial promotion;
- any other tangible or intangible medium.
DIVISION II
RATES
Section 591: (1) Stamp duty shall be paid at the rate of 3% of the cost of advertising for each medium,
regardless of whether it is printed locally or imported, excluding advertising by vans.

(2) ………………………………………………………………………………………
…………………………………………………………………
(3) For advertising on cigarettes and alcoholic beverages, including in the form of
free distribution, the rate of stamp duty shall be 15 percent.
DIVISION III
COLLECTION
Section 592: Stamp duty on advertising shall be paid as follows:
5) free distribution within the framework of commercial promotion;
Stamp duty on advertising shall be payable by companies for the free distribution of the products
within the framework of commercial promotion. It shall be declared and remitted to the tax centre
of the company to which they belong no later than the 15th day of the month following the month in
which the distribution was made.
CHAPTER V
STAMP DUTY ON MOTOR VEHICLES
Section 597: Stamp duty on motor vehicles shall be fixed as follows:

- ………………………………………………………………………... ;
- ………………………………………………………………………... ;
- ………………………………………………………………………... ;
- vehicles of more than 20 HP: …………………………150 000 CFAF;
CHAPTER VIII
AXLE TAX
Sections 609 to 613: deleted.
BOOK TWO
MANUAL OF TAX PROCEDURES
DIVISION I
OBLIGATIONS TO FILE RETURNS
SUB-DIVISION I

GENERAL PRINCIPLE
SectionM1:…………………………………………………………….
……
A single identification number shall be assigned on a permanent basis, by the Directorate General of
Taxation upon the effective location of the taxpayer.
After the completion of the registration procedure, the Tax Authority shall issue a registration certificate
free of charge to the taxpayer bearing the Single Identification Number.
The Single identification number shall be permanent. However, it may be changed during a general
re-registration procedure decided by the competent authority.
Any significant modification affecting the business (change of manager, direct or indirect transfer of
shares or corporate units, cessation, modification of business name, modification of capital structure or
shareholding, modification of activity and/or place of activity) shall also be declared within fifteen (15)
working days from the modification. This time limit shall be extended to three (3) months where such
modification is made abroad.
SUB-PART I
BASIS OF ASSESSMENT
SINGLE CHAPTER
OBLIGATIONS OF TAXPAYERS
DIVISION III
OBLIGATION TO PAY TAXES
Section M 7: Any person liable to a tax, duty, fee, royalty, or an instalment thereof, as well as payment
of taxes collected by deductions at source from third parties on behalf of the State or any other legal entity
under public law, must pay their debt to the Tax Revenue Office within the time-limit fixed by law.
With the exception of the particular case of certain duties which shall be specified by regulation, the
aforementioned taxes and duties shall be paid in accordance with the following terms and conditions:
- …………………………….. (Deleted)
- …………………………….. (Deleted)
- by bank transfer or by electronic means;
- exclusively in cash at bank counters or to authorized financial agents for localities without bank
branches.
In the specific case of companies under the large tax department, taxes, duties, fees and charges
must be paid electronically.
Section M 8: (1) All payments shall be acknowledged by a receipt. These receipts shall be exempted
from stamp duty. A duplicate thereof may be issued to the taxpayer upon request.
The receipt corresponding to the payment of taxes, duties and fees shall be exclusively generated by
authorized information systems, in accordance with the terms and conditions laid down by a special
decree of the Minister of Finance.
(2)…………………………………………………………………………………………………….

(3) Where a tax, duty or fee is paid electronically, the date of payment shall be deemed to be that of
entry of the amount credited to the single Treasury account domiciled at the Central Bank.
SUB-PART II
TAX CONTROL
CHAPTER I
RIGHT TO AUDIT
DIVISION V
LIMITS OF THE RIGHT TO AUDIT
Section M 41a: (1) Notwithstanding the provisions of Sections M 9, M 10, M 11, M 12, M 16 and M
21 of the Manual of Tax Procedures, a taxpayer may be exempted from a tax audit in respect of a
given financial year if, at the end of the said financial year, he shows a rate of increase in taxes and
duties payable on a voluntary basis of at least 15 percent compared to the previous financial year.
(2) When determining the rate of increase referred to in paragraph (1) above, account shall be taken
of the total number of unsolicited payments actually paid, plus any adjustments resulting from tax
audits for the said financial year.
(3) The increase rate to be taken into consideration shall exclude additional revenue resulting from
an authorization to deduct tax at source, a new tax measure or the commencement of a new activity.
(4) The taxpayer who claims the benefit of the provision of Section M 41 a shall submit to the
Director General of Taxation a request for exemption from tax audit for a given financial year
within a period of twelve (12) months following the end of the said financial year. The Director
General of Taxation shall have a period of three (03) months to notify the applicant of the tax
authority's decision. Failure to reply within the three (03) month period shall be considered as a
rejection.
(5) The exemption from tax audits referred to in paragraph (1) above shall not apply or shall be
withdrawn when the existence of fraud is established by the administration.
SUB-PART III
TAX COLLECTION
CHAPTER I
COLLECTION METHODS
DIVISION II
NOTICE OF ISSUE FOR COLLECTION
Section M 53: (1) The Notice of Issue for Collection shall be an enforceable title for the forceful collection
of taxes, dues and levies.
(2)
…………………………………………………………………………………………………..

The Notice of Issue for Collection made enforceable by the head of the Tax Centre having territorial
jurisdiction shall be handled by the attached Revenue Collector. The Revenue Collector shall issue the Tax
Collection Notice to the taxpayer who has fifteen (15) days to pay his debt. This deadline shall be thirty
(30) days when the tax debt is the result of a tax audit, except in cases of automatic taxation for
which this deadline remains fifteen (15) days.
(3) The taxpayer may also be notified of the Notice of Issue for Collection by
electronic means. In this case, the Notice of Issue for Collection shall be deemed to have been
notified when the system generates an acknowledgement of receipt.
SUB-PART IV
PENALTIES
CHAPTER I
TAX PENALTIES
DIVISION II
SPECIAL PENALTIES
Section M 105b: In addition to penalties and interest for late payment, failure to declare indirect
transfers of shares made abroad as provided for in Section M 1 of this Manual shall be punishable
by a fine corresponding to 100 percent of the fees due.
SUB-PART V
TAX DISPUTES
CHAPTER I
CONTENTIOUS JURISDICTION
DIVISION I
PRIOR REFERRAL BEFORE THE TAX AUTHORITY
SUB-DIVISION VI
AUTOMATIC TAX RELIEF FROM TAXATION DUE TO MATERIAL ERRORS
Section M 124a: (1) Upon reasoned proposals from the competent services and after obtaining the
opinion of the Commission for the Admission of Non-Value of Tax Claims, the Director General of
Taxation shall submit to the Minister of Finance bills for the automatic tax relief resulting from
material errors.
(2) Automatic tax relief bills referred to in paragraph (1) above shall be sanctioned by decisions of
the Minister of Finance. Such decisions shall serve as an accounting document for the settlement of
the tax debt in the books of the competent tax office.
(3) Material error refers to any kind of incorrectness relating to the settlement of the tax, the
identity of the taxpayer or the amount of the taxes levied.
BOOK THREE
LOCAL TAXATION
PART VII
REGIONAL TAXES AND LEVIES
Section C 118: All or part of the proceeds from the following taxes shall be allocated to the regions. It
consists of:
- stamp duty on vehicle registration certificates;
- airport stamp duty;
- ………………………………. (Deleted);
CHAPTER THREE
PROVISIONS RELATING TO OTHER RESOURCES
SECTION FOURTEEN: Inspection of goods

On export, products covered by the Export Monitoring Sector Programme (PSSE) shall be subject to the
inspection and control tax amounting to 0.95 percent of their FOB value.
SECTION FIFTEEN: Extension for an additional year of the deduction of deficits carried forward
and depreciation deemed to be deferred to companies directly affected by the COVID-19 health
crisis.
(1) Notwithstanding the provisions of Sections 7 and 12 of the General Tax Code, companies in the
sectors directly affected by the COVID-19 health crisis shall benefit, for the 2021 financial year,
from an additional year to carry forward the surplus of their deficits and depreciation deemed
to be deferred.
(2) The list of sectors directly affected by the crisis shall be determined by a decision of the Minister
of Finance.
SECTION SIXTEEN: Establishing the deductibility of donations made by enterprises in the fight
against the COVID-19 health crisis.
For determining company tax for the financial year ending on 31 December 2020, donations and
gifts granted to the State or its ramifications as part of the fight against the COVID-19 pandemic
shall be deductible for the purposes of determining company tax for the financial year ending on 31
December 2020.
SECTION SEVENTEEN: Relief measures for companies undergoing restructuring in the sectors
affected by the COVID-19 health crisis.
Enterprises undergoing restructuring during the 2021 financial year and falling within the sectors
affected by the COVID-19 health crisis shall benefit from the following measures:
a. the deductibility of capital losses on the sale of receivables for the financial year ended 31
December 2020, for the purpose of determining their taxable profit for the year ended 31
December 2020;

b. the registration of share sales made during the 2021 financial year at fixed duty;
c. the removal of the condition for approval under the Investment Code for the benefit of the
application of the fixed duty on the assumption of liabilities in partial asset contribution
transactions.
SECTION EIGHTEEN: Support measures for the hotel sector
(1) Accommodation establishments, whether classified or not, shall be exempted from the tourist
tax for the 2021 financial year.
(2) Accommodation establishments, whether classified or not, shall be exempted from the tourist
tax for the 2021 financial year. Accommodation establishments, whether classified or not, shall
be exempted from company tax for the financial year ending on 31 December 2021.
SECTION NINETEEN: Renewal of the special tax deal for the 2021 financial year
(1) The provisions of article 16 of the Finance bill for the 2020 financial year in respect of the
special tax deal shall be renewed for the 2021 financial year for tax receivables issued up to 31
December 2019.
(2) However, in the specific case of the tax deal relating to uncontested tax arrears, the abatement rate
for private companies is increased to 50% with the possibility of spreading over 12 months.
YAOUNDE, 17 December 2020

PRESIDENT OF THE REPUBLIC
(ed) Paul BIYA

NOTES PERSONNELLES
__________________________________________

NOTES PERSONNELLES
__________________________________________

NOTES PERSONNELLES
__________________________________________

APPENDIX II
STATUTORY PART

DECREE N° 97-283-PM OF 30 JULY 1997 TO LAY DOWN THE
CONDITIONS FOR IMPLEMENTING CERTAIN PROVISIONS
OF LAW NO 97-14 OF 18 JULY 1997: FINANCE LAW OF THE
REPUBLIC OF CAMEROON FOR THE 1997-98
BY DECREE, N° 97-283 OF 30 JULY 1997:
Section 1 - This decree lays down the conditions for implementing Sections 5 and 12 of Law No 97-14
of 18 July 1997: Finance Law of the Republic of Cameroon for the 1997-1998 financial year.
Section 2 - (1) The felling tax on timber species and the selling price of drift
timber washed ashore shall be calculated on the basis of the FOB value of each species.
(2) The export duty on logs and processed or semi-processed timber sold for export or to local
processing mills having a special industrial free zone status applicable to the equivalent of processed
timber shall be calculated as provided for in paragraph (1) above.
Section 3 - (1) The FOB value of each species shall be the market value of the said species as obtained
from world market factors, with particular reference to the following sources:
- the Reuters networks;
- the “Société Générale de Surveillance” network.
(1) In the event of differences over the FOB value of a species, the price retained shall be the
average of the average of the both sources as provided for in paragraph (1) supra.
Section 4 - (1) The felling tax shall be calculated on the basis of the FOB value per exploitation zone and
per species.
(2) The FOB market value shall apply to species from exploitation Zone 2.
(3) The value of species exploited in Zone 1 shall be increased by 5%, while that of species
exploited in Zone 3 shall be reduced by 5%.
(4) Export duties shall be calculated on the basis of the FOB value of species
exploited from Zone 2.
Section 5 - (1) The FOB values of the various species shall be established and
published by order of the Minister in Charge of Finance.
(2) Pursuant to the provisions of Article 3 above, the values shall be updated every six months by an ad
hoc committee presided over by the Director of Customs, or his representative, and including the
representatives of:
- the Department of Forestry;

- the Department of Taxation;
- each trade union and other associations of the forestry sector;
- the “Société Générale de Surveillance”.
Section 6 - Upon notification of the provisional exploitation agreement, the amount of the tax payable by
the concession holder shall be readjusted every year according to the inflation rate in Cameroon as
determined by the competent authorities.
Section 7 - (1) Pursuant to Section 12 of the Finance Law for the 1997-1998 financial year, proceeds
from the forestry tax shall be distributed as follows:
- 50% to the State budget;
- 40% to the budget(s) of the beneficiary council(s);
- 10% to the beneficiary local communities.

(2) In accordance with the provisions of Section 68 (2) of Law No 94-1 of 20 January 1994 to lay down
forestry, wildlife and fisheries regulations, the forestry tax proceeds payable to local communities shall
be used to carry out social projects towards the development of the beneficiary communities.
They shall be used strictly for the problems of the beneficiary communities, according to conditions
fixed by joint order of the Ministers in Charge of Finance, Forestry and Territorial Administration.
(3) Without prejudice to some socio-economic projects undertaken by the exploiter to foster neighbourly
relations with the populations, and to the provisions of paragraphs (1) and (2) above, infrastructures
sponsored by the exploiter shall be determined during administrative authorities, the forestry services
and the logging companies operating in the areas in question.
Section 8 - (1) Timber species exploited in Cameroon fall under the following three groups:
a) traditional species;
b) low value species;
c) species to promote.
(2) The classification of species under the groups provided for above has been annexed to this Decree.
Section 9 - The provisions of Decree No 96-643 PM of 17 September 1996 to determine the taxable
values of timber repugnant hereto are repealed.
Section 10 - The Ministers in Charge of Finance, Forestry and Territorial Administration are responsible,
in their respective spheres, for the implementation of this Decree which shall be registered, published
according to the procedure of urgency, and inserted in the Official Gazette in English and French.
Yaounde, 30 July 1997
The Prime Minister, Head of Government,

(ed) Peter Mafany Musonge

ANNEX TO DECREE N° 97-283 OF 30 JULY 1997
Tariff classification of Timber Species
Customs
Forestry
Species main name Species scientificname tariff
code
heading
Acajou de bassam/Ngollon Khava ivorensis 44 03 34 61 1103
Afroromosia/Assamela/ Péricopsis elata 44 03 99 02 1104
Obang/Kokrodua
Anigré Aningeria altissima, 44 03 99 72 1207
A. Robuta
Bété/Mansonia Mansonia altissima 44 03 35 20 1106
Bossé Guarea cedrata, G. 44 03 99 09 1107
Thompsonii
Bubinga Guibourtia Tessmannii, 44 03 99 10 1109
Gdemeusei
Dibétou/Bibolo Lovoa trichilioides 44 03 35 40 1111
Doussié Afzelia bipindensis 44 03 99 13 1113
Doussié Afzelia pachyloba, 44 03 99 45 1112
blanc/Apa/Pachyloba/Bella A. Bella
Ebène Diospyros spp. 44 03 99 14 1114
Longhi/Abam Gambeya africana 44 03 99 77 1228
Makoré/Douka Tieghemella africana 44 03 34 70 1120
Moabi Baillonnella 44 03 99 25 1121
toxisperma
Movingui Distemonanthus 44 03 99 26 1232
benthamianus
Ovengkol Guibourtia ehié 44 03 99 51 1126
Padouk Pterocarpus 44 03 99 33 1128
soyauxii, P. spp
Pao Rosa Swartzia fistuloides 44 03 99 34 1365
Sapelli Entandrophragma 44 03 34 40 1129
cylindricum
Sipo Entandrophragma
44 03 34 50 1130
utile
Wenge Millettia laurentii 44 03 99 70 1138
Zingana/Amuk Microberlinia
44 03 99 37 1243
bisulcata
Ayous/Obéché Triplochyton
44 03 34 30 1211
scleroxylon
Azobé/Bongossi Lophira alata 44 03 35 61 1105
Bilinga Nauclea diderrichii 44 03 99 08 1318
Framiré Terminalia ivorensis 44 03 99 16 1115
Kossipo Entandrophragma
44 03 99 20 1118
candollei
Kotibe Nesogordonia
44 03 99 21 1119
papaverifera
Koto Ptervgota
44 03 99 46 1226
macrocarpa
Okoumé Aucoumea klaineana 44 03 34 11 1125
Teck Tectona grandis 44 03 33 00 1134
Tiama Entandrophagma
44 03 35 10 1135
angolense

44 03 99 98
Abale/Abing/Essia Petersianthus
44 03 99 78 1301
macrocarpus
Abura/Bahia Mitragina stipulosa,
44 03 99 01 1411
M. ciliata
Agba/Tola Gossweilerodendron
44 03 99 36 1137
balsamiferum
Aiélé/Abel Canarium
44 03 99 03 1201
schweinfurthii
Ako/Aloa Antiaris africana 44 03 99 04 1310
Amvout/Ekong Trichoscypha acuminata, T.
44 03 99 67 1419
abrorea
Asila/Kioro/Omang Maranthes
44 03 99 59
chrysophylla
Avodiré Turreaensthus
44 03 99 06 1209
africanus
Bodioa Anopysis kalineana 44 03 99 68 1212
Cordia/Ebe Cordia platyhyrsa 44 03 99 65 1319
Dabema/Atui Piptadeniastrum
44 03 99 11 1214
africanum
Dambala Discoglypremma
44 03 99 88 1434
caloneura
Diana/Celtis/Odou Celtis tesmannii,
44 03 99 58 1322
Celtis spp.
Ebiara/Abem Berlinia grandiflora,
44 03 99 53 1215
B. bracteosa
Ekaba Tetraberlinia
44 03 99 49 1216
bifoliata
Ekouné Coelocaryon preussii 44 03 99 89 1333
Emien/Ekouk Alstonia bonnei 44 03 99 61 1334
Esak Albizia glaberrima 44 03 99 79 1529
Eseng/Lo Parkia bicolor 44 03 99 75 1353
Essessang Ricinodendron
44 03 99 80 1449
heudelotii
Esson Stemonocoleus
44 03 99 81 1335
micranthus
Etimoé Copaifera
44 03 99 82 1217
mildbraedii
Evène/Ekop évène Brachystegia
44 03 99 86 1235
mildbreadii
Eveuss/Ngon Klainedoxa
44 03 99 74 1336
gabonensis
Evoula/Vitex Vitex grandifolia 44 03 99 87 1452
Andoung Monopetalanthus
44 03 99 05 1204
spp.
Angueuk Ongokea gore 44 03 99 50 1206
Eyek Pachyelasma
44 03 99 71 1231
tessmannii
Eyong Eribroma oblogum 44 03 99 15 1218
Faro Daniella oaea, D.
44 03 99 43 1342
kainei
Fromager/Ceiba Ceiha pentandra 44 03 99 17 1344
Gombé/Ekop gombé Didelotia letouzeyi 44 03 99 54 1221
Latandza/Evouvous Albizia ferruaillea 44 03 99 57 1345

Ilomba Pynallthus
44 03 35 30 1346
anaolensis
Kanda Beilschmiedia
44 03 99 83 1533
anacardioides
Kapokier/Bombax Bombax
44 03 99 63 1348
buonopozense
Kondroti/Ovonga Rodognaphalon
44 03 99 84 1492
brevicuspe
Kumbi/Ekoa Lannea welwitschii 44 03 99 73 1458
Landa Erythroxylum
44 03 99 69 1350
mannii
Limba/Frake Terminalia superba 44 03 35 50 1220
Limbali Gilbertiodendron
44 03 99 56 1227
dewevrei
Lotofa/Nkanang Sterculia rhinopetala 44 03 99 52 1229
Mambode/Amouk Detarium
44 03 99 47 1230
mcacrocarpum
Moambé jaune Enanthia chlorantha 44 03 99 90 1468
Mukulungu Autranella
44 03 99 85 1122
congolensis
Mutundo Funtumia elastica 44 03 99 91 1471
Naga/Ekop naga Brachystegia
44 03 99 42 1234
cynometroides
Niové Staudtia
44 03 99 29 1238
kamerunensis
Oboto/Abodzok Mammea africana 44 03 99 55 1240
Okan/Adoum Cylicodiscus 44 03 99 48 1124
gabonensis
Olon/Bongo Fagara heitzii 44 03 99 30 1213
Onzabili/Angongui Antrocaryon 44 03 99 44 1489
klaineanum, A.
micrasler
Osanga/Sikon Pteleopsis 44 03 99 62 1242
hylodendron
Ouochi/Albizia/angoyemé Albizia zygia 44 03 99 64 1359
Ovoga/Angalé Poga oleosa 44 03 99 31 1361
Ozigo Dacryodes buettneri 44 03 99 32 1363
Tali Erythropleum 44 03 99 41 1132
ivorense
Tchitola Oxystigma 44 03 99 35 1133
oxyphyllum
Tsanya/Akela Pausinystalia 44 03 99 76
macroceras
Other species to promote 44 03 99 99
Okan/Adoum Cylicodiscus gabonensis 44 03 99 48 1124
Olon/Bongo Fagara heitzii 44 03 99 30 1213
Onzabili/Angongui Antrocaryon 44 03 99 44 1489
klaineanum, A.
micrasler
Osanga/Sikon Pteleopsis 44 03 99 62 1242
hylodendron
Ouochi/Albizia/angoyemé Albizia zygia 44 03 99 64 1359
Ovoga/Angalé Poga oleosa 44 03 99 31 1361
Ozigo Dacryodes buettneri 44 03 99 32 1363

Tali Erythropleum 44 03 99 41 1132
ivorense
Tchitola Oxystigma oxyphyllum 44 03 99 35 1133
Tsanya/Akela Pausinystalia 44 03 99 76
macroceras
Other species to promote 44 03 99 99

DECREE N° 98-9 PM OF 23 JANUARY 1998 TO LAY DOWN
THE BASIS OF ASSESSMENT AND PROCEDURE FOR
COLLECTING THE DUTIES, ROYALTIES AND TAXES
RELATING TO FORESTRY ACTIVITIES
THE PRIME MINISTER, HEAD OF GOVERNMENT,
Mindful of the Constitution;

Mindful of Ordinance No 62-OF-4 of 7 February 1962 to regulate the mode of presentation,
conditions for executing the State budget, its revenue expenses and all operations
relating thereto;
Mindful of the stamp duty code;
Mindful of Law No 94-1 of 20 January 1994 to lay down forestry, wildlife and fisheries
regulations;
Mindful of Law No 97-14 of 17 July 1997: Finance Law of the Republic of Cameroon for the
1997-98 financial year, and in particular Section 12 thereof;
Mindful of Decree No 92-245 of 26 November 1992 to organize the Government and as
amended;
Mindful of Decree No 97-205 of 7 December 1997 to organize the Government;
Mindful of Decree No 97-206 of 7 December 1997 to appoint the Prime Minister, Head of
Government,
HEREBY DECREES AS FOLLOWS:
CHAPTER I:
GENERAL PROVISIONS
Section 1 - This decree lays down the basis of assessment and the procedure for collecting the duties,
royalties, taxes and proceeds from sales relating to forestry activities.
Section 2 - (1) The basis of assessment and collection of the forestry royalties, felling taxes and transfer
tax as well as the proceeds from the sale of forest products shall be made by the Taxation Department.
(2) The basis of assessment of the export levy for logs and lumber shall be made by the Customs
Department. The collection of the said levy shall be done by the relevant services of the Treasury
Department.
CHAPTER II
BASIS OF ASSESSMENT AND COLLECTION
Section 3 - The act constituting liability for each duty shall be:
- the holding of a concession, sale of standing volume and/or, where applicable, a license, in the case
of forestry royalties;
- the felling of a tree, in the case of the felling tax and the proceeds from the sale of forest products;
- the transfer of a concession, in the case of the transfer tax.
Section 4 - An exploitation authorization to fell or sell forest products in the case of proceeds from the
sale of forest products.
Section 5 - The duties be settled as follows:

- in the case of forestry royalties, transfer tax and proceeds from the sale of forest products, by the
Taxation Department, following notification of the exploitation document by the Forestry Department
with a copy forwarded to the Taxation Department;

- or this purpose, the Forestry Department shall maintain a special register for notification of forest
exploitation documents marked and initialled by the Taxation Department;
- in the case of the felling tax, by the Taxation Department upon presentation of for DF 10 and monthly
production statements;
- in the case of export levies, by the Customs Department.
Section 6 - (1) The statements referred to in Section 4 above shall bear:

- the full name or company name;
- the exploiter’s address;
- the taxpayer’s registration number;
- the assessment period;
- the number of the sale of standing volume, felling permit, concession and/or, where applicable, the
license, exploitation permit, individual felling authorization, as well as the zone and place of
exploitation;
- the surface area exploited and the surface area of the exploitation document;
- the results of the exploitation inventory approved by the services in charge of forests;
- the felling assessment number in the case of a concession or where applicable, of a license;
- the volume of species felled, per species and per exploitation document;
- the volume of locally sold species, per species, indicating the name, address and taxpayer’s number of
the purchasers;
- the volume of species exported, per species and exploitation document in conformity with the
specifications drawn up by the forestry services;
- the volume of species bought, per specie indicating the name and address of the supplier and the
references, where applicable, of his exploitation document;
- the volume of locally processed species per specie and exploitation document;
- the nature and amount of taxes due.
(2) The said statements shall be certified, dated and signed by the taxpayer or his representative. They
shall be accompanied by the photocopies of the corresponding form DF 10 and way-bills.
Section 7 - The statements referred to in Section 5 above shall be drawn up in two copies to be submitted
to the Taxation and Forestry Departments within 10 (ten) days following every business month.
Section 8 - For the settlement of the felling tax and the proceeds from the sale, the exploiter shall furnish
the Taxation and Forestry Departments with the plan of his operations and the results of verification.
The statements referred to in Section 5 above must have a connection with the plan of operations notified
to the departments concerned.
Section 9 - (1) The felling tax and proceeds from sales shall be settled monthly by the relevant services
of the Taxation Department on the basis of monthly production statements supplied by the taxpayers
referred to in Section 5 above.
(2) The felling tax and proceeds from sales shall be paid by the taxpayer not later than the 10th of the
month following the business month.
(3) For sales of standing volume, concessions, licenses or any other documents exploited by third parties,
the concessionaire shall be jointly and severally liable for payment of the felling tax and proceeds from
sales owed by the holder of the exploitation document.
(4) The felling tax or proceeds from sales shall be deducted at source by any natural person or corporate
body when settling bills for local purchase of logs, sale of standing volume or any other exploitation
document, on the basis of the way-bill filled by the vendor, who shall be responsible
for the accuracy of the details entered on the said way-bill. In such case, the volumes indicated on the
way-bill shall be automatically increased by 20%.
Section 10 - (1) Forestry royalties shall be assessed on the basis of the surface area of the forest
exploitation document.
(2) Floor rates of the forestry royalties shall apply to forest exploitation documents granted by private
agreement.

(3) For licenses and concessions, forestry royalties shall be paid by taxpayers in three equal instalments
by the following prescribed dates:
- First instalment : 30 September;
- Second instalment: 31 December;
- Third instalment: 31 March.
(4) For sales of standing volume, the royalties shall be paid at the time of granting or renewal of the
exploitation document.
(5) For exploitation documents granted after 31 December, the royalties shall be liquidated on a prorata
temporis basis and settled within the 45 (forty-five) days following their notification.
(6) For sales of standing volume, concessions and licenses exploited by third parties, the concessionaire
shall be jointly and severally liable for the exploitation document concerned.
Section 11- (1) For the settlement of forestry royalties, three settlement notes shall be issued, one for
payment of the State’s share, one for payment of the share for councils, and the third for the share of the
local communities.
(2) Payment certificates for the share of forestry royalties belonging to councils shall be issued in the
name of each council revenue collector concerned.
(3) Where a council does not have an autonomous revenue office, the tax collector shall open a transit
account to receive payments owed the said council.
4) The share of the royalties for local communities shall be entered in a standing account in the tax
collector’s register. A joint order of the Ministers in Charge of the Treasury and of Territorial
Administration shall determine the conditions for the use of the corresponding sums.
CHAPTER III:
GRADUATED SURTAX:
Section 12 - In accordance with Law No 94-1 of 20 January 1994 to laydown forestry, wildlife and
fisheries regulations, the direct or indirect legal minimum processing of a volume of logs from the
exploitation of documents of the same exploiter shall be 70%.
Section 13 - Non-compliance with the provisions of paragraph (1) above shall subject the holder of a
valid sale of standing volume, concession or license to the payment of the graduated surtax.
Section 14 - For sales of standing volume, concessions and licenses exploited
by third parties, the concessionaire shall be jointly and severally liable for payment of the graduated
surtax owed by the holder of the exploitation document.
Section 15 - (1) The Forestry Department shall in conjunction with the Taxation Department, monitor
the obligation to process logs.
(2) The graduated surtax shall be collected by the Taxation Department after notification by the forestry
services.
(3) Proceeds from the graduated surtax shall be shared as follows:
- 40% to be Special Forestry Development Fund;
- 35% to the Public Treasury;
- 12,5% to involved staff of the Forestry Department;
- 12,5% to involved staff of the Taxation Department.
CHAPTER IV:
Section 16 - (1) Subject to the provisions of Law No 94-1 of 26 January 1994 to lay down forestry,
wildlife and fisheries regulations, the penalties provided for by the tax and customs legislation in force
shall apply mutatis mutandis to the assessment and collection of the forestry taxes and royalties.
(2) The assessment and collection services shall, for the enforced recovery of forestry royalties and
taxes, have the prerogatives recognized them by the tax and customs legislation for the collection of
direct taxes, turnover tax and custom duties and taxes.

(3)Notwithstanding the preceding provisions mixed control teams comprising staffs of the taxation
assessment services and of the Forestry Department shall be organized as the need arises to ensure the
sincerity of taxpayer’s statements.
(4) The Forestry Department shall contribute to the assessment and collection of the royalties duties and
taxes referred to in Section 2 (1) above by forwarding to the Taxation Department all information that
may facilitate the two operations and all management acts with a financial incidence.
Section 17 - This decree repeals the provisions of Decree No 96-642/PM of 17 September 1996 to lay
down the basis of assessment and procedure for collecting the duties, royalties and taxes relating to the
forestry business and all other previous provisions repugnant hereto.
Section 18 - The Minister of State in Charge of the Economy and Finance and the Minister of the
Environment and Forestry are responsible, each in his own sphere, for the implementation of the
provisions of this decree which shall be registered, published according to the procedure of urgency and
inserted in the Official Gazette in English and French.
Yaounde, 23 January 1998
(ed) Peter MAFANY MUSONGE

DECREE N° 2008/2304/PM of 29 July 2008
SETTING OUT THE RULES FOR APPLYING THE SPECIAL TAX
REGIME FOR ANCHOR PROJECTS OF THE GENERAL TAX CODE.

Mindful of the constitution;
Mindful of the General Tax Code;
Mindful of law No. 2007/005 of 26 December 2007 concerning the finance law of the Republic of
Cameroon for the year 2008;
Mindful of Decree No. 92/089 of 14 May 1992 setting out the powers of the
Prime Minister, as amended and supplemented by Decree No. 95/145 of 04 August 1995;
Mindful of Decree No. 2004/320 of 08 December 2004 concerning the

organisation of the Government, as amended and supplemented by Decree No. 2007/268 of 07
September 2007;
Mindful of Decree No. 2004/321 of 08 December 2004 concerning the
appointment of a Prime Minister.
DECREES:
CHAPTER I
GENERAL PROVISIONS
Section 1- This decree sets out the rules for applying the special tax regime
for anchor projects of the General Tax Code.
Section 2- The special tax regime for anchor projects applies to large, smalland-medium-size enterprises
both new and old.
Section 3- For the purposes of this Decree:
- “large enterprise” refers to an enterprise whose annual turnover is equal to
or greater than (01) billion CFA francs;
- “small-and-medium-size enterprise” refers to an enterprise whose annual
turnover is less than one (01) billion CFA francs;
- “new enterprise” refers to an enterprise that is registered in the trade register

in the year under consideration and who reports to the tax office for a first
registration;
- “old enterprise” refers to an enterprise already registered in the trade register

and undertaking new projects.
CHAPTER II
CONDITIONS OF ELIGIBILITY
SECTION 1
IN TERMS OF THE FORM
Section 4- (1) Companies that seek to benefit from the special tax regime for
anchor projects must submit a file to that effect with the Ministry in charge of
finance (Directorate General of Taxation).
(2) The file must consist of the following documents:

- A stamped application at the rate in force;
- An investment plan specifying:
 The nature and amount of planned investments;
 The period over which the investment shall stretch and the different stages of
completion;
 The number of management, mid-level and junior positions envisaged;
 Evidence of financing for the project.
SECTION 2
IN TERMS OF THE CONTENT
Section 5- For an “anchor project” to qualify and enjoy the benefits of the
special tax regime introduced by the Finance Law for the year 2008, the
project must meet the following conditions collectively:
1) Be a center of economic and social development;
As such, a structuring project must constitute for the locality in which it
is implemented an instrument inducing economic and social progress. In
particular, its implementation must be designed to induce the development of a network of
subcontractors or related activities, the use of local raw materials, the rise of activities that create added
value and contribute to job creation in the locality of its location and the environs. On the social front,
the structuring character is appraised in the light of infrastructures such as roads, evacuation routes, staff
quarters, schools, health facilities.
2) Create jobs
a - For large companies, the projects must lead to the creation of permanent
jobs within the company, at least:
- Twenty (20) management positions;
- Fifty (50) mid-level positions and;
- One hundred (100) junior positions;
b - For Small and Medium Size Enterprises, these jobs shall respectively be at least
- Four (04) management positions;
- Ten (10) mid-level positions;
- Twenty (20) junior positions.
3) Giving rise to significant investment
To benefit from the regime of anchor projects, large companies must submit to the Tax Administration a
plan of investment to be realized of at least five billion CFA francs (5,000,000,000), while small-and-
medium-size enterprises can make-up with projects estimated to cost at least five hundred million CFA
francs (500,000,000).
However, in assessing the minimum thresholds of the required investment,
the cost of pre-feasibility or feasibility studies of the project is not taken into account. Only additional
studies eventually setting in during the implementation phase shall be taken into account.
In any case, benefits may not be granted to investments over a period of four (04) years.
4) Be implemented in priority sectors

The projects must be carried out in the following sectors:
- agricultural, including livestock and fisheries;

- industrial, all industries that manufacture or process products;
- energy which for the purposes of this regime, is constituted by companies specializing in the
production of electric, wind, nuclear and solar energy or bio-fuels and gas ;
- tourism, excluding catering ;
- social housing, with the proviso that a habitat can only be considered social
within the meaning of this decree, when it is intended to be sold or ceded at a price not exceeding
25% of the prices charged by the National Housing Corporation.
Section 6- (1) For projects in the sector of social housing, the project promoter shall sign an agreement
with the State, in which he shall undertake to perform the prices set out in Article 5 of this decree.
(2) Any failure to comply with the provisions of paragraph 1 of
this article shall entail the recall of evaded duties without prejudice to the
penalties and interest for late payment provided for in the General Tax Code.
Section 7- Where the conditions set out in Articles 4 and 5 above are met,
the Tax Administration shall issue an admittance to the regime of structuring projects to the requesting
company. Otherwise, it will notify the rejection of his request.
CHAPITRE III
GUIDANCE OF TAX BENEFITS
SECTION 1
MODALITIES FOR IMPLEMENTATION OF BENEFITS
Section 8- When the project is conducted by an old enterprise, the latter must
keep two separate accounts, one on the old activities, and the other relating to
the new project.
Yaoundé, 29 July 2008

(ed) INONI Ephraim

DECREE N. 2019/3178/PM OF 2 SEPTEMBER 2019 TO SPECIFY THE PROCEDURES FOR
IMPLEMENTING THE STATUS OF ECONOMIC DISASTER AREAS AND CONDITIONS FOR
RELATED TAX BENEFITS AS PROVIDED FOR BY ARTICLE 121 AND 121A OF THE
GENERAL TAX CODE.
Mindful of The Constitution;

Mindful of Law No.2002/003 of 19 April 2002 on the General Tax Code and all its subsequent
amendments;
Mindful of Law No.2016/018 of 14 December 2016 on the Finance Law of the Republic of
Cameroon for the 2017 financial year;
Mindful of Law No.2018/0012 of 11 July 2018 on the financial régime of the State and other
public entities;
Mindful of Law No.2018/022of 11 December 2018 on the Finance Law of the Republic of
Mindful of Decree No.95/145-a of 4 August 1995 to amend and supplement certain provisions
of Decree No.92/089 of 4 May 1992 to specify the powers of the Prime Minister;
Mindful of Decree No.2011/408 of 9 December 2011to organize Government, as amended and
supplemented by Decree No.2018/190 of 2 March 2018;
Mindful of Decree No.2019/001 of 4 January 2019 to appoint a Prime Minister, Head of
Government;
Article l .- (1) This decree specifies the procedures for implementing the status of economic
disaster areas and the conditions for benefiting from the related tax benefits, in accordance with
the provisions of Sections 121 et 121a of the General Tax Code.
(2) An economic disaster area should be understood as a pre-defined geographical area in which
economic activity is structurally and durably affected by insecurity or disaster of any kind, such
as floods, famine, drought, etc.
(3) The designation of an area as an economic disaster area and its withdrawal shall be established
by decree of Prime Minister, Head of Government. Such status may be withdrawn when the
effect of the disaster that justify it have ceased.
Article 2.- (1) Companies that carry out new investments in economic disaster area shall be
exempted from the following taxes and duties :
(a) In the installation phase that may not exceed three years :
- business license tax waivers;
- value added tax on purchases of goods and services;
- registration fees on project establishment-related property transfers;
- property tax on buildings used for the project.
(b) During the first seven years of operation:
- business license tax;
- company tax and minimum collection;

- taxes and contributions on salaries paid to staff.
(2) To granted the tax benefits referred in paragraph 1 above, the investments must meet the
following alternative criteria:
- lead to the creation of ten (10) direct jobs;
- use the raw material produced in the said area, where necessary.
(3) Where new investments are carried out by an old company, the exemptions provided for in
paragraph 1 above shall apply only to operations and profits related to such new investment. In
such case a case, the company shall be bound to keep separate accounts.
(4) Enjoyment of this system provided for in paragraph 3 above shall be subject to prior approval
of the planned new investments by taxation authorities and granting on an approval signed by the
Minister of Finance.
(5) Based on the actual implementation of the investment plan, the taxation authorities shall issue
a discharge at the end of each financial for the renewal of the above-mentioned tax incentives.
(6) In case of non-compliance with the approved investment program, the company shall lose the
tax incentives granted and shall settle unpaid taxes and duties, without prejudice to late penalties
and interests.
Article 3.- (1) Companies that make investments to restore their production facilities in an
economic disaster area shall receive a tax credit of 30% of the expenses incurred. It is capped at
one hundred (100) million CFA francs and is chargeable up to a maximum of three financial
years following the one in respect of which the expenditure was incurred.
(2) Expenditure eligible for the tax credit is that which directly contributes to the rehabilitation of
the production tool or to its reinforcement.
(3) Expenditure that gave rise to the recognition of a tax credit is subject to prior validation by the
tax authorities.
Article 4.- The benefits referred to above may not be combined with those provided for by any
other special tax regime or incentive.
Article 5.- This Decree repeals all other previous provisions that are contrary.
Article 6.- This Decree shall be registered, published according to procedure of urgency and
inserted in Official Gazette in English and French.
Yaounde, 2 September 2019
Joseph DION NGUTE
PRIME MINISTER
HEAD OF GOVERNMENT

DECREE N° 2019/3179/PM OF 2 SEPTEMBER 2019 TO GRANT THE STATUS OF
ECONOMIES DISASTER AREAS TO THE FAR-NORTH, NORTH-WEST AND
SOUTH-WEST REGIONS.
Mindful of The Constitution;

Law No.2002/003 of 19 April 2002 on the General Tax Code and all its
Mindful of
subsequent amendments;
Law No.2016/018 of 14 December 2016 on the Finance Law of the Republic of
Mindful of
Law No.2018/0012 of 11 July 2018 on the financial régime of the State and
Mindful of
other public entities;
Law No.2018/022 of 11 December 2018 on the Finance Law of the Republic
Mindful of
of Cameroon for the 2019 financial year;
Decree No.95/145-a of 4 August 1995 to amend and supplement certain
Mindful of provisions of Decree No.92/089 of 4 May 1992 to specify the powers of the
Prime Minister;
Decree No.2011/408 of 9 December 2011 to organize Government, as
Mindful of
amended and supplemented by Decree No.2018/190 of 2 March 2018;
Decree No.2019/001 of 4 January 2019 to appoint a Prime Minister, Head of
Mindful of
Government;
Decree No.2019/3178/PM of 2 September 2019 to specify the procedures for
Mindful of implementing the status of economies disaster areas and conditions for related tax
benefits as provided for by Article 121 and 121a of the General Tax Code.

Article l.-The status of economies disaster areas is accorded to the Far-North, North-West and
South-West Regions, pursuant to the provisions of Section 121 and 12 la of the General Tax Code.
Article 2.-This Decree shall be registered, published according to procedure of urgency and inserted
in the Official Gazette in English and French.

ORDER N° 0000009/MINFI/SG/DGI OF 15 JANUARY 2020
AMENDING AND SUPPLEMENTING ORDER
N°00002/MINFI/SG/DGI OF 05 JANUARY 2017 SETTING THE LIST
OF COMPANIES AUTHORISED TO APPLY THE 50%
REDUCTION ON THE BASIS OF CALCULATION OF THE
WITHHOLDING TAX ON PURCHASES MADE BY RETAILERS
WHO ARE MEMBERS OF ACCREDITED MANAGEMENT
CENTRES FROM WHOLESALERS AND DISTRIBUTORS OF
BREWING COMPANIES.
THE MINISTER OF FINANCE,
Mindful of law N°2019/023 of 24 December 2019 on the Finance Law of the
Republic of Cameroon for the financial year 2020;
Mindful of decree n°2011/408 of December 09, 2011 relating to the
organization of the Government, amended and supplemented by
Decree n°2018/190 of March 02, 2018;
Mindful of decree n°2013/066 of February 28, 2013 on the organization of
the Ministry of Finance;
Mindful of decree n°2011/410 of December 09, 2011 on the formation of the
Government, amended and supplemented by decree n°2019/001
of January 04, 2019 on the reorganization of the Government;
Mindful of decree n°00002/MINFI/SG/DGI of January 05th 2017 setting the
list of large companies authorized to apply a 50 % abatement on
the basis of the calculation of the withholding tax on purchases
of their distributor’s members to the Approved Management
Centers.
Hereby orders as follows:
Article 1. - The provisions of Articles 1, 2, 3 and 4 of Order
N°00002/MINFI/SG/DGI of 5 January 2017 establishing the list of
companies authorized to apply a 50% reduction on the basis of the
calculation of the advance payment on purchases of their distributors who
are members of Accredited Management Centers, are modified and
completed as follows:
“Article 1 (new).- Pursuant to the provisions of Article 119 (1) of the
General Tax Code, producers and distributors whose lists are appended to
this Order are authorized to apply a 50% reduction on the basis of the

calculation of the withholding tax on purchases of their customers who are
members of the Accredited Management Centers (AMC).
Article 2 (new). - The reduction referred to above shall apply exclusively to
purchases made by taxpayers who can prove effective membership of a
AMC.
Proof of membership of a AMC shall be provided by membership of the file
of members published on the website of the Directorate General of Taxation.
Article 3 (new).- (1) The annual returns of taxpayers who have deducted
withholding taxes on purchases under the above conditions must indicate in
the appendix the summary list of their customers who are members of the
AMC with the precise amount of the withholding tax per customer as well as
the CGA to which they belong.
(2) Production companies shall communicate, no later than the 15th of the
month following the end of each quarter, the list of transactions carried out
with their distributors entitled to apply the abatement.
Article 4 (new) .- The update of the list referred to in Article 1 above shall
be done by the Director General of Taxation by simple letter after
communication to the administration by the producers of the names of the
new distributors. »
THE REST REMAINS UNCHANGED.”
Article 2. - All previous provisions to the contrary are repealed.
Article 3. - The Director General of Taxation is charged with the application
of this Order which shall be registered and published wherever necessary.
Yaoundé, January 15, 2020

THE MINISTER OF FINANCE
Louis Paul MOTAZE

ANNEX I:
LIST OF MANUFACTURING COMPANIES ENTITLED TO APPLY THE 50%
REDUCTION ON THE BASIS OF THE ADVANCE PAYMENT ON
PURCHASES FROM THEIR DISTRIBUTORS WHO ARE MEMBERS OF AN
ACCREDITED MANAGEMENT CENTRE
N° N° COMPANY NAME ABBREVIATION BP LOCATION

BOISSONS, VINS ET
1. BVS SAS 4036 DOUALA
SPIRITUEUX
GUINNES
2. GUINNESS CAMEROUN 8149 DOUALA
CAMEROUN
SOCIETE ANONYME DES
3. SABC 4036 DOUALA
BRASSERIES DU CAMEROUN
SOCIETE CAMEROUNAISE DE
4. FERMENCAM 13234 DOUALA
FERMENTATION SA
SOCIETE DE FABRICATION
5. SOFAVINC 13594 YAOUNDE
DES VINS DU CAMEROUN
SOURCE DU
6. SOURCE DU PAYS SA 84 MUYUKA
PAYS
UNION CAMEROUNAISE DES
7. UCB 638 DOUALA
BRASSERIES

ANNEX II:
LIST OF WHOLESALE DISTRIBUTORS AUTHORISED TO APPLY THE 50%
REDUCTION IN THE BASIS FOR CALCULATING THE ADVANCE
PAYMENT ON PURCHASES
LIST OF DISTRIBUTORS OF THE SOCIETE ANONYME DES BRASSERIES DU

CAMEROUN (SABC)
Centres of
No. Name of distributors NIU
attachment
CIME YAOUNDE
1 TURBO DISTRIBUTION CENTER SARL M120100013403Z
EST
CIME YAOUNDE
2 TURBO DISTRIBUTION CENTER SARL 2 M120100013403Z
EST
CIME YAOUNDE
3 DIGEL SARL M081812716355U
EST
CIME YAOUNDE
4 FRANCKLIN DISTRIBUTION SARL M071812716224F
EST
CIME YAOUNDE
5 DOMI SARL M120600021516D
EST
CIME YAOUNDE
6 DEFOUFOU SARL DISTRIBUTION M081812717724C
EST
CIME YAOUNDE
8 METRO DISTRIBUTION SARL M010300015044L
EST
CIME YAOUNDE
9 KJ SARL M021912750131P
EST
CIME YAOUNDE
10 TCHANI Sarl M031912753467W
EST
CIME YAOUNDE
11 ETS EST ET FRERES SARL M011712600810P
EST
CIME YAOUNDE
12 BONAS SARL M071812716175G
EST
CIME YAOUNDE
13 ESPOIR DISTRIBUTION SERVICES M110500019756J
EST
CIME YAOUNDE
14 ETS AZOR P108100435323P
OUEST
CIME YAOUNDE
15 DOM'S & FILS DISTRIBUTIONS SARL M031912754478W
OUEST
CIME YAOUNDE
16 BKOUASS DISTRIBUTION SARL M071812717796Z
EST
STE PRETTY WOMAN SARL CIME YAOUNDE
17 M080100012485E
(SOPREWO) EST
CIME YAOUNDE
18 FOE ANDRE P126300315424T
EST
CIME YAOUNDE
19 BIENTINO SARL M031912755353X
OUEST
CIME YAOUNDE
20 BKD ET FILS SARL M031912752045Z
OUEST
CIME YAOUNDE
21 T.GUIMOL SARL M021912751356S
EST

CIME YAOUNDE
22 BOUL SARL M081812716357X
EST
CIME YAOUNDE
23 ETS LE DEBROUILLARD (TEKEM) P047000118165G
EST
CIME CENTRE-
24 MANTIO SIMO ANNETTE P068300478475K
EXTERIEUR
CIME YAOUNDE
25 GUEM'S DISTRIBUTION CENTER SARL M081812717713Z
EST
CIME YAOUNDE
26 TCHINDA & SOINS DISTRIBUTION SARL M081812716351Q
EST
CIME YAOUNDE
27 DAKO SARL M031912752047B
EST
CIME YAOUNDE
28 TENKEU ET FILS SARL M021912751757M
EST
CIME YAOUNDE
29 OMB'S SARL M071812716205C
EST
CIME YAOUNDE
30 ONE SARL M041913956500T
OUEST
CIME YAOUNDE
31 MASTER FOODS SARL M021612502314R
EST
CIME YAOUNDE
32 MASTER FOODS SARL M021612502314R
EST
CIME YAOUNDE
33 LA CHOPE SARL M101000033721E
EST
CIME YAOUNDE
34 SODIBOIS SARL M121712658155G
EST
SOCIETE D'IMPORTATION DES
CIME YAOUNDE
35 PRODUITS ALIMENTAIRES (SIDPA M111712668382U
OUEST
SARL)
36 WORLD DISTRIBUT° SERVICES SARL M100300016452X DGE
CIME YAOUNDE
37 SOPREWO SARL M080100012485E
EST
CIME YAOUNDE
38 ABEN'S DISTRIBUTION SARL M071812716190F
EST
CIME YAOUNDE
39 ANGAGE DISTRIBUTION SARL M071812716231E
EST
STE ANONYME PLASTBIO CIME YAOUNDE
40 M031612518510T
INTERNATIONAL EST
CIME YAOUNDE
41 PEMIAF DISTRIBUTION SARL M071812716341S
EST
CIME YAOUNDE
42 ONGANDJI ET FILS SARL M071812716184H
EST
CIME YAOUNDE
43 LAMAB DISTRIBUTION SARL M071812717795Y
EST
CIME YAOUNDE
44 NYANGA SARL M021912751753H
OUEST
CIME YAOUNDE
45 PEREY SARL M021912751238E
EST
CIME YAOUNDE
46 SAM & JANE DISTRIBUTIONS SARL M021912752210N
EST

CIME YAOUNDE
47 DK SARL M031912755034L
OUEST
CIME YAOUNDE
48 RAMSES DISTRIBUTION SARL M031912754476T
OUEST
CIME YAOUNDE
49 MBA NDJIAN SARL M081812719735Z
OUEST
CIME YAOUNDE
50 DAGO SARL M031912752046A
EST
CIME YAOUNDE
51 LORAMA SARL M031912753726T
OUEST
CIME YAOUNDE
52 GREAT BELL SARL M031912753727U
EST
CIME YAOUNDE
53 SHEKINA SARL M071812716219J
EST
CIME YAOUNDE
54 3K SARL M031912756325P
EST
CIME YAOUNDE
55 DJOFEUH SARL M031912756323M
EST
CIME YAOUNDE
56 NDES & SON DISTRIBUTION SARL M031912752373L
EST
CIME YAOUNDE
57 SOPREWO SARL (Eséka) M080100012485E
EST
CIME YAOUNDE
58 FOMO ET FILS SARL M081812718713W
EST
CENTRE DISTRIBUT. BOISSON & SCES CIME YAOUNDE
59 M081812719379T
SARL EST
CIME CENTRE-
60 MALATA MOUKO OLIVE P037700176477T
EXTERIEUR
61 MOUDASSI EPSE NKOGO P026400347108J CIME KRIBI
CIME CENTRE-
62 YONGA ET FILS SARL M031912755351U
EXTERIEUR
SOCIETE CELESTIN MIBE ET
63 M060512338986U CIME KRIBI
COMPAGNIE (CEMICO)
SOCIETE DE DISTRIBUTION DES
64 M129900019708B CIME KRIBI
BOISSONS (SODIBOIS NOUKUIMI)
65 TG DISTRIBUTION SARL M031912752323A CIME KRIBI
STE ONDOA NGAH DISTRIBUTION
66 M041912771128A CIME KRIBI
SARL U
CIME YAOUNDE
67 LASER DISTRIBUTION SARL M081812717529L
EST
CIME CENTRE-
68 STE LA PRINTANIERE M111412174259L
EXTERIEUR
CIME CENTRE-
69 STE DES ETS ESSIMI MON FRERE M040400042352L
EXTERIEUR
CIME CENTRE-
70 SOCIETE MOUKO AGABASSA SARL M021400048787U
EXTERIEUR
CIME CENTRE-
71 KOFANA CHARLES P025600056793Y
EXTERIEUR
CIME CENTRE-
72 AWONGO ETIENNE P085912657238S
EXTERIEUR

CIME YAOUNDE
73 AMAN DISTRIBUTION SARL M121812731399J
OUEST
CIME YAOUNDE
74 MATONGO DISTRIBUTION SARL M021912749349J
EST
CIME CENTRE-
75 C'MABLESS SARL M071913913986Y
EXTERIEUR
CIME CENTRE-
76 ASS & MESS SARL M071913925458R
EXTERIEUR
CIME CENTRE-
77 DEM SARL M071913913993X
EXTERIEUR
CIME CENTRE-
78 DISTRIBUTION TOUS AZIMUTS SARL M119400002562G
EXTERIEUR
79 STE BEN BENJO M081812717840N CIME BERTOUA
80 STE KYH DISTRIBUTIONS M031912751769M CIME BERTOUA

CIME YAOUNDE
81 STE BRYAN & MIGUEL M051912784367Z
EST
82 STE CONCORDIA M081812717832N CIME BERTOUA
83 STE SA'ADA M081812717836S CIME BERTOUA

84 STE NDZ DISTRIBUTIONS M081812717844S CIME BERTOUA
85 STE MOLO & FRERES M081812717851R CIME BERTOUA

86 STE BRASS DISTRIBUTIONS M081812717848X CIME BERTOUA
CIME CENTRE
87 DIVINES DESS SARL P078112246072N
EXTERIEUR
88 STE KAGOM M021912751639Z CIME BERTOUA
89 ETS UNIVERSEL M110300017285C CIME BERTOUA
CIME CENTRE
90 LA GENERALE D'AYOS M080000011862Z
EXTERIEUR
91 ETS DECONKA P127300188772Q CIME BERTOUA
92 ETS NZALLI M111612581286R CIME BERTOUA
93 ETS KDA P038012468177Y CIME BERTOUA
CIME DOUALA
94 STE SECOMI SARL M011712585822S
AKWA 1
CIME LITTORAL-
95 STE HORIZON DISTRIBUTION SCES M061100038016S
EXTERIEUR
CIME DOUALA
96 STE JM DISTRIBUTION SARL M121300048483E
AKWA 2
CIME DOUALA
97 STE FOKA DISTRIBUTION M101412151028D
AKWA 1
CIME DOUALA
98 WINES AND MORE M021200040356F
BONANJO
CIME DOUALA
99 TROI FOI RIEN M041200041673C
AKWA 1

100 DOVV DISTRIBUTIONS M060300015417E DGE
STE CAMEROUNÂ DES VENDEURS CIME DOUALA
101 M111612578526E
SARL(DEIDO) AKWA 1
STE CAMEROUNÂ DES VENDEURS CIME DOUALA
102 M111612578526E
SARL(NEW BELL) AKWA 1
CIME DOUALA
103 STE ESPACE ROYAL SARL M071000032599N
AKWA 1
104 GECIN SARL M110300039040C DGE
CIME DOUALA
105 ABENA BASILE CHIMENE SARL M081812717549Q
AKWA 2
CIME DOUALA
106 ALL BUSINESS SUPPLIER SARL M081812717554M
EXTERIEUR
CIME DOUALA
107 TADJOU DISTRIBUTION SARL M081812718158U
EXTERIEUR
CIME DOUALA
108 NJO'O DISTRIBUTION SARL M081812717550H
AKWA 1
CIME LITTORAL
109 KOPS MONDE DISTRIBUTION SARL M011912734499S
EXTERIEUR
CIME DOUALA
110 DESSAP DISTRIBUTION SARL M081812718905S
EXTERIEUR
KOUOTANG MOTSEBO SERVICES CIME DOUALA
111 M081812719482Z
SARL AKWA 2
CIME DOUALA
112 TSANANG DISTRIBUTION SARL M111812730869P
AKWA 2
KENDJE TCHOUANYEP JANGUE CIME DOUALA
113 M081812720042K
DISTRIBUTION AKWA 2
CIME DOUALA
114 LEMO DISTRIBUTION SARL M111812729869B
BONANJO
CIME DOUALA
115 FIRST STEP DISTRIBUTION SARL M111812730025P
AKWA 1
SOCIETE COMMERCIALE POUR CIME LITTORAL-
116 M081812719484B
DISTRIBUTION(SOCODISS) EXTERIEUR
CIME DOUALA
118 MERVEILLE DISTRIBUTION SARL M111812729004W
AKWA 2
CIME DOUALA
119 NJI DISTRIBUTION SARL M091812722424Q
AKWA 2
CIME DOUALA
120 WANKO DISTRIBUTION SARL M111812730145E
AKWA 2
TOMSHI DISTRIBUTION & SERVICES CIME DOUALA
121 M081812719485C
SARL AKWA 2
GRACE DISTRIBUTION & CIME DOUALA
122 M081812720041J
AMENAGEMENT SARL BONANJO
CIME DOUALA
123 BALESSING DISTRIBUTION SARLB.D M081812717548P
BONANJO
GLOBAL BUSINESS DISTRIBUTION CIME DOUALA
124 M081812718157T
SARL AKWA 1
CIME LITTORAL
125 TODJOM DISTRIBUTION SARL M081812717547N
EXTERIEUR
CIME LITTORAL
126 BANDJA DISTRIBUTION SARL M121812732231Y
EXTERIEUR

CIME DOUALA
127 DAH-KEN SARL M090100012890Q
AKWA 2
128 GECIN SARL M110300039040C DGE
CIME DOUALA
129 STE ESPACE ROYAL SARL M071000032599N
AKWA 1
CIME DOUALA
130 ETS DISTRIBUTION CLASSIQUE P035612523855R
AKWA
CIME DOUALA
131 STE LYMA M011400048659J
AKWA 2
CIME DOUALA
132 ETS HEMLE P056412629123W
AKWA 2
133 DOVV SARL M060300015417E DGE
CIME DOUALA
134 LA FAMILIALE P088700471084K
AKWA 2
CIME DOUALA
135 GK DISTRIBUTION M081812719219U
AKWA 2
CIME DOUALA
136 FIRST DISTRIBUTION SARL M081812719201J
AKWA 1
CIME DOUALA
137 TALEL DISTRIBUTION SARL M091812728139W
AKWA 2
CIME DOUALA
138 SANDA DISTRIBUTION SARL M081812720844Z
AKWA 2
CIME DOUALA
139 PAT DISTRIBUTION SARL M121812732834R
AKWA 2
CIME DOUALA
140 ATF DISTRIBUTION SARL M081812719214P
AKWA 2
CIME DOUALA
141 DREAM TEAM DISTRIBUTION M081812719888Z
AKWA 2
CIME DOUALA
142 AD DISTRIBUTION SARL M091812721407S
AKWA 2
CIME DOUALA
143 E2F DISTRIBUTION SARL M081812719886X
AKWA 2
CIME DOUALA
144 KAM DISTRIBUTION SARL M081812719208R
BONANJO
CIME DOUALA
145 FAJOTIND SARL M081812719227U
AKWA 2
CIME DOUALA
146 BMD DISTRIBUTION SARL M081812719204M
AKWA 2
CIME DOUALA
147 PROFOGER SARL M081812719889A
AKWA 2
CIME DOUALA
148 TLG SARL M091812721298R
AKWA 2
CIME DOUALA
149 TIM'S DISTRIBUTION M081812718890W
AKWA 2
CIME DOUALA
150 T&W GLOBAL DISTRIBUTION SARL M081812719212M
BONANJO
CIME DOUALA
151 GOLD COMPANY SARL M081812719223Q
AKWA 2
CIME DOUALA
152 YOUM'S DISTRIBUTION SARL M081812719440N
AKWA 2

CIME LITTORAL-
155 ETS. NGUIFO JEAN P066600313263L
EXTERIEUR
CIME LITTORAL-
157 ETS. PEGAGA CHRISTOPHE P097700413214P
EXTERIEUR
CIME LITTORAL-
159 ATOH JEREMIAH P015912491168N
EXTERIEUR
CIME LITTORAL-
160 STE VISION DISTRIBUTION SARL M091412151467Z
EXTERIEUR
CIME LITTORAL-
161 ETS ETML P016911646617H
EXTERIEUR
CIME LITTORAL-
162 SIMO SARL M020700024075E
EXTERIEUR
STE KRIBIENNE DE DISTRIBUT° DE
163 M101812731088G CIME KRIBI
BOISSONS
164 MOSAÏQUES M021512262239W CIME KRIBI
165 BONNUS SARL M101812724496G CIME KRIBI
166 MIGUEL M101812728079Z CIME KRIBI
167 FLORA M101812724501S CIME KRIBI
CIME LITTORAL-
168 STE KISIDO M091812723308B
EXTERIEUR
CIME LITTORAL-
169 STE SAFAB M091812723310U
EXTERIEUR
CIME LITTORAL-
170 STE HASA M091812724014N
EXTERIEUR
CIME LITTORAL-
171 STE PEMSA M041912783497Z
EXTERIEUR
CIME LITTORAL-
172 STE PRAISES M041912783495X
EXTERIEUR
173 HAPPICAM M121100039184X CIME LIMBE
174 COUNTRY MAN M030600020262K CIME LIMBE
175 FONKBLAND M011200041121Y CIME LIMBE
176 ETS KUETE TCHINDA MARTIN P067200181064J CIME BAFOUSSAM
○177 STE TSAPO SARL M010700023084N CIME BAFOUSSAM
178 STE VIE TRANQUILLE M081100039561Q CIME BAFOUSSAM

179 SOCIETE FO.SI SARL M081812717767P CIME BAFOUSSAM
180 SOCIETE FOPA SARL M081712718778U CIME BAFOUSSAM

181 KTS SARL M081812717764L CIME BAFOUSSAM
182 SOCIETE LACMAGO ET FILS SARL M021912751518H CIME BAFOUSSAM

SOCIETE MW DISTRIBUTION SERVICE
183 M091812722310Y CIME BAFOUSSAM
SARL
184 SOCIETE FERME FAMILIALE SARL M011100034685G CIME BAFOUSSAM

185 SOCIETE PRESS-COM SARL M051000037234E CIME LIMBE
186 SOCIETE NOUVELLE DE DISTRIBUTION M040500018855S DGE

187 NANA TEMEZE FRANCIS P109000543831W CIME BAFOUSSAM
SOCIETE KOMGUEP JEAN MICHEL
188 M081812717388B CIME BAFOUSSAM
SARL
189 SOCIETE FOMO SARL M081812717508F CIME BAFOUSSAM
SOCIETE MEGUIA DISTRIBUTION
190 M081812717503A CIME BAFOUSSAM
COMPANY
192 FANS COMPANY LIMITED M010300016284N CIME BAFOUSSAM
193 SOCIETE G.K DISTRIBUTION SARL M081812718781J CIME BAFOUSSAM
194 SOCIETE FOLEO SARL M081812718773J CIME BAFOUSSAM

195 FOZAO & SONS CO.LTD M031912755560S CIME BAFOUSSAM
196 SOCIETE WANTECE SARL M031912754591D CIME BAFOUSSAM
SOEDI SARL (STE ECLAIR DISTRIB
197 M120900031714Q CIME BAFOUSSAM
SARL)
198 SOCIETE BOICAM DISTRIBUTION SARL M111100038925E CIME BAFOUSSAM
SOCIETE DE DISTRIBUTION & DE
199 M091812720342N CIME DSCHANG
SERVICE SUARL
200 DOVV DISTRIBUTION SARL M060300015417E DGE YAOUNDE
201 SOTRACODIM M080200013861F DGE YAOUNDE
202 SOCIETE TK DISTRIBUTION SARL M081812717314G CIME BAFOUSSAM
203 DSK SARL M021912748146M CIME BAFOUSSAM
204 GEBUCOM SARL 2 M120400017892G CIME BAFOUSSAM
205 SOCIETE NER SARL M081812717773M CIME BAFOUSSAM
206 STE AFNEH SARL M031912753591G CIME BAFOUSSAM
SOCIETE SIPALE DISTRIBUTION &
207 M081812718766K CIME BAFOUSSAM
SERVICES SARL
208 GENERAL BUSINESS COMPANY SARL M120400017892G CIME BAFOUSSAM
209 SOCIETE 3M CAMEROUN SARL M081812717320E CIME BAFOUSSAM
210 SOCIETE TILA SARL M081812717496M CIME BAFOUSSAM

211 SOCIETE F.F.F. DISTRIBUTION SARL M031912753589N CIME BAFOUSSAM
212 STE FONOFI SARL M011300048176L CIME BAFOUSSAM
CIME
213 ETS KUATE P106400202637H
NGAOUNDERE
CIME
214 FOKOUA NDJOMO SIMEON P065200351093U
NGAOUNDERE

215 STE DOUF SARL M031912753576H CIME BAFOUSSAM
216 TEC SARL M031912753607E CIME BAFOUSSAM

217 PIANTA MARIE C. P056900319241Y CIME BAMENDA
SOCIETE DES ETS MONKAM (S.E.M)
218 M027800003691Z DGE
S.A
219 FOPA GILBERT P056900066181X CIME BAMENDA
WYSENYUY FIDELIA AND SONS
220 M121712669953X CIME BAMENDA
LIMITED
221 ETS. TSAYEM AND SON'S P106500047738Y CIME BAMENDA
222 P.L.D.E. M010000026851T CIME BAMENDA
223 HAMA GILBERT P015900084209B CIME GAROUA

224 YAYA HADABI P038812242959G CIME GAROUA
SOCIETE COMMERCIALE MAMOUDOU
225 M021812678344W CIME GAROUA
ET FILS
226 ALI BABBA P017500372826S CIME GAROUA
227 OUMAROU MOHAMAN P016612313865Y CIME GAROUA
228 Ets. BANDOU CHRISTIAN P058100562525D CIME GAROUA

229 Ets. KAIGAMA NGANDI DAMBA P016800415705B CIME GAROUA
230 Ets. NGATCHA FABRICE JUVET P077400273990W CIME GAROUA

231 Ets. ALAIN BERTIN KEGNE P087300469813D CIME GAROUA
232 Ets. YAYA HAMAN P018400430746U CIME GAROUA
233 Ets. NDOUMBA P018500570229L CIME GAROUA
235 ETS GORSOU ANTOINE P126300456941Y CIME GAROUA
CIME YAOUNDE
236 NZIKO ANDRE M068600000606C
OUEST
237 ROUI GAVOUNANG P016900115462W CIME MAROUA
238 BALARABE ISSA P127912498484N CIME MAROUA

239 SAHEL LOGISTIQUE Sarl M010900026376A CIME MAROUA
240 Ets. ENGAMBA & FILS P088200508488T CIME MAROUA

241 Ets. HAPPI DANIE P036100230925F CIME MAROUA
242 Ets. RAINA & FILS P016500428105B CIME MAROUA
243 Ets. WANDJI FEUNBAH PAT COLINCE P028100559475K CIME MAROUA
244 Ets. ZAYADI LEFE P017200378057K CIME MAROUA

245 Ets ZOKMEPENG Gustave P097500562828L CIME MAROUA
CIME
247 KEUMEGNE EMMANUEL P037300061718B
NGAOUNDERE
248 SODIBONO M030100015674K CIME GAROUA
CIME YAOUNDE
249 ETS A. NZIKO SARL M068600000606C
OUEST
CIME
250 HAROUNA HASSANA P016700088182M
NGAOUNDERE
255 C D E N EDEME (KOUSSERI) M121612604331U CIME MAROUA
256 C D E N EDEME (SDP YAGOUA) M121612604331U CIME MAROUA

ANNEX III:
LIST OF DISTRIBUTORS OF THE COMPANY GUINNESS CAMEROON S.A.
No. Name of distributors NIU Centres of

attachment
CIME LITTORAL-
1 Africa Business Corporation SARL M111300047829Z
EXTERIEUR
2 ALONGMO Jimmy Golvice P038500576993S CIME YAOUNDE
3 AMIN AKAMIN Bernard P015000160674R CIME LIMBE
CIME
4 ATOMIC Distribution M070900028026Z
BAFOUSSAM
5 BILENG Barnabas AZAMAH P055800309043L CIME LIMBE
6 Bruno& Company Limited M051812705244N CIME LIMBE
CIME YAOUNDE
7 Centre de Distribution des Produits M090600021126Q
OUEST
CIME YAOUNDE
8 Distribution Plus SA M011712586008R
EST
CIME YAOUNDE
9 DJIONGO SARL M101612572915T
OUEST
10 Espoir Distribution SARL M101812725597Q CIME BERTOUA
11 Ets Planète Services P088112629506U CIME YAOUNDE

12 G Distributions Services SARL M031712617000C CIME MAROUA
13 Global Strategic Business Company LTD M060500019139E CIME LIMBE
14 Intelligrence Telecom M011112585020Y CIME KRIBI
CIME DOUALA
15 JD Distribution & Services M080600021121P
AKWA 2
16 JIPEDIS SARL M090600021147W CIME YAOUNDE
17 MAND CO SARL M010700021787Z CIME YAOUNDE

18 MGC Brothers & Sons M011200039916D CIME GAROUA
19 MUNA MUKORO John P095600125199D CIME LIMBE
20 NEALIKO Distribution LTD M061512375913K CIME LIMBE
CIME YAOUNDE
21 Providence Distribution Services M080600021118U
EST
CIME YAOUNDE
22 SAGEL Négoce M061300046150K
EST
23 SANDE Topline Services M041300045465M CIME BAMENDA
SOCIETE GENERALE DE
24 M070800025551U CIME KRIBI
DISTRIBUTION DU CAMEROUN
25 SOCIETE SIEGASIE M011712616664X CIME KRIBI

26 Spider Distribution SARL M080600021289X CIME BERTOUA
CIME YAOUNDE
27 Sté Armando SARL M011812673371U
OUEST
CIME DOUALA
28 Sté Christ Joel Distribution SARL M011712599735U
AKWA 2
Sté de Distribution des Produits CIME DOUALA
29 M011400048882E
Alimentaires du Cameroun AKWA 2
CIME DOUALA
30 Sté Dream Distribution SARL M041512488882N
AKWA 2
31 Sté ELY-MAN SARL M061512374390M CIME BERTOUA
CIME LITTORAL-
32 Sté MAGNE Rebecca SARL M021712627503Y
EXTERIEUR
33 Sté OUMAROUST M031200040985X CIME MAROUA
CIME DOUALA
34 Sté Roberted Global Services SARL M021812676287P
AKWA 2
CIME DOUALA
35 Sté SOCADIN SUARL M021612500144H
AKWA 2
CIME DOUALA
36 TANG NKUEKO Serge Nathan P078012603324M
AKWA 2
37 TEBOH MBAH Georges P115800194037G CIME LIMBE
CIME
38 TSAGA Distribution SARL M091612569023J
BAFOUSSAM
CIME CENTRE-
39 World Business SARL M121712669467Z
EXTERIEUR
CIME CENTRE-
40 YANKOUA Elvis P097000007000H
EXTERIEUR
CIME
41 YEMELI Arserne Hubert P127200489438K
BAFOUSSAM
ANNEX IV:
LIST OF DISTRIBUTORS OF THE CAMEROONIAN UNION OF BREWERIES (UCB)
No. Name of distributors NIU Centres of

attachment
1 3C Cameroun SAS M081712641591B DGE
2 ACHANYI and Sons Enterprise LTD M080600027725P DGE
3 BIMEH MBANGA P117300260446T CIME BAMENDA

4 Cameroon Marketing Commoditie M069900012359J DGE
5 Central Distribution and Services M101812756308Y CIME DOUALA AKWA 2
6 CHULA Célestin P097400473096F CIME BAFOUSSAM

DJOMSSI Epse WAMBA
7 P016412268794N CIME YAOUNDE EST
TEMGOUA Odette M
8 DOMCHE ZALI Ancharlaine Laure P089512599761K CIME YAOUNDE EST

9 FOKA Léopold P016700206911E CIME DOUALA AKWA 2
10 FOMENE KUETE Duplex P037800360790N CIME BAMENDA
11 FOWADA Oscar P087600266639B CIME BAFOUSSAM
12 GAMGO Martine P067000341602U CIME DOUALA AKWA 2
13 HAPPICAM Company LTD M121100039184X CIME LIMBE
CIME CENTRE-
14 KAMGANG Marlyse Aimée P108012300166F
EXTERIEUR
15 KENFACK Michel P087212270647Z CIME DOUALA AKWA 2
16 KENGNE MBOUJE KO Charlotte P037900423129K CIME YAOUNDE EST
CIME YAOUNDE
17 KUEKAMSI SARL M051411998285L
OUEST
CIME CENTRE-
18 MATCHIM Marie Christiane P097900579116U
EXTERIEUR
19 NAMEKEM Honorine Epse TALOM P097412330509Z CIME BAFOUSSAM
20 NGUEZET Collinces P097000243928B CIME DOUALA AKWA 2
21 NOTOUM Abel P127100445752Z CIME BAFOUSSAM
CIME CENTRE-
22 NOUBISSI Gabriel P0880012150349J
EXTERIEUR
Société de Représentation et
23 M081712640854G CIME BERTOUA
Distribution
24 SOH FOTSING Benoit P027512247664L CIME YAOUNDE EST
25 Sté 3KS SARL M011400048490L CIME DOUALA AKWA 2
26 Sté Mosaïques SARL M021512262239W CIME KRIBI
27 Sté Saturne Services SARL M021512261027Y CIME DOUALA AKWA 1
28 Sté SOCADIN SARL M021612500144H CIME DOUALA AKWA 2
29 TAGNE FOTSO Robert P028412670509F CIME BAFOUSSAM
30 TAMO Victor P015712314468K CIME DOUALA AKWA 2
31 TCHEUDJI Jean Claude P075700161926Y CIME LIMBE
32 TEMENOU Bernard P015100400404Z CIME DOUALA AKWA 1

ORDER 00000019 MINFI/DGI/ OF 26 JANUARY 2021
ESTABLISHING THE LIST OF PRIVATE SECTOR COMPANIES,
MIXED COMPANIES, PUBLIC COMPANIES, PUBLIC
ADMINISTRATIVE ESTABLISHMENTS, AND LOCAL AND
REGIONAL AUTHORITIES, ENTITLED TO WITHHOLD AT
SOURCE THE VALUE-ADDED TAX AND THE ADVANCE
INCOME TAX FOR THE 2020 FISCAL YEAR.
THE MINISTER OF FINANCE,
Mindful of The Constitution ;

Mindful of The General Tax Code;
Mindful of Law N° 2020/018 of 17 December 2020, bearing on the
Finance Law of the Republic of Cameroon for the 2021
financial year;
Mindful of Decree N° 2013/066 of February 28, 2013, organizing the
Ministry of Finance;
Mindful of Decree N° 2011/408 of December 9, 2011, organizing the
Government;
Mindful of Decree N°2015/434 of October 2, 2015 bearing on the
reorganization of the Government, modified and
complicated by decree N° 2018/191 of March 2 2018
Mindful of Decree N°2019/002 of January 4, 2019 bearing on the
reorganization of the Government.
HEREBY ORDERS AS FOLLOWS:
Section 1. - Under the provisions of sections 21, 92, 92 a, 143 et 149

of the General Tax Code, the following private sector companies,
mixed companies, public companies, public establishments and local
and regional authorities listed in the appendix of this order are
entitled to withhold at source the Value Added Tax and advance
payment of the income tax.
Section 2. – With exception to the administrative price scheme

provided for in section 21 of the General Tax Code, the
aforementioned withholdings are carried out during the settlement of
their suppliers’ invoices at the rates of 19.25% for the value-added
tax and 2.2%, or 5.5% for the advance payment of the income tax for

suppliers under the actual or the simplified tax assessment schemes,
respectively.
Section 3. - Liberal professionals are liable to withholdings at the 5.5

% rate, irrespective of their tax assessment scheme.
Section 4. - The act constituting liability and the due dates are those
provided for by the general tax code.
Section 5. - Any compensation between sums withheld at source and

taxes owed by the collector is prohibited.
Section 6. - Local and regional authorities, Public Establishments

and the companies listed in the appendix of this order are exempt
from the withholding at source on invoices for their reciprocal
services.
Section 7. - Local and decentralized bodies, public administrative

establishments and companies listed in the appendix shall remit the
taxes withheld at source into the coffers of the public treasury before
the 15th of the month following that in which the withholdings are
carried out.
Section 8. Failure to withhold or remit within the time limit shall be

sanctioned per the provisions of the manual of tax procedures.
Section 9. - Failure to remit taxes withheld at source within the

deadlines indicated in section 7 above shall immediately entail the
application of forceful collection procedures provided for by the
General Tax Code, without any prejudice of the sanctions defined by
section 11 below.
Section 10. - Taxpayers enabled to withhold shall append to their

annual tax returns, a list of all companies on which they have
withheld taxes alongside their tax payers' numbers and the
corresponding taxes withheld.
Section 11. - The entitlement to withhold at source can be suspended

or temporarily awarded by the Director-General of Taxation during
an exercise.

Section 12. - The Director-General of Taxes, the Director-General of
the Treasury and Financial and Monetary Cooperation and the
Director-General of the Budget shall each be charged in what
concerns the application of this Order.
Section 13. - This order shall be registered, published according to

the procedure of urgency and inserted in the Official Gazette in
English and French.
THE MINISTER OF FINANCE
LOUIS PAUL MOTAZE

APPENDIX I
LIST OF PRIVATE COMPANIES AUTHORISED TO WITHOLD
TAXES AT SOURCE FOR 2021 FISCAL YEAR
LOCALISATIO
N° BUSINESS NAME ABBREVIATION BP
N
ACTIVA
1. ACTIVA ASSURANCES 12970 DOUALA
ASSURANCES
ADDAX PETROLEUM CAMEROUN ADDAX
2. 1468 DOUALA
COMPANY LCC PETROLEUM
3. AFRILAND FIRST BANK AFRILAND 11834 YAOUNDE
4. AFRICA SECURITY AFRICA SECURITY 1489 DOUALA
5. ALIOS FINANCE SA SOCCA 2552 DOUALA
6. ALLIANZ CAMEROUN ASSURANCES ALLIANZ 105 DOUALA
7. ALPICAM ALPICAM 2130 DOUALA

ALPICAM
8. ALPICAM INDUSTRIE 2130 DOUALA
INDUSTRIE
9. AMAL SIMI CAMAROES SARL ASC 12982 DOUALA
ARAB
10. ARAB CONTRACTORS CAMEROUN 14717 YAOUNDE
CONTRACTORS
11. AXA ASSURANCES AXA ASSURANCES 4068 DOUALA
12. AZUR S.A AZUR 378 DOUALA

BANQUE
13. BANQUE ATLANTIQUE CAMEROUN 3791 DOUALA
ATLANTIQUE
14. BAT CAMEROUN BAT CAMEROUN 94 YAOUNDE
BERNABE
15. BERNABE CAMEROUN 529 DOUALA
CAMEROUN
16. BESIX CAMEROUN BESIX CAMEROUN 3124 DOUALA
17. BGFI BANK CAMEROUN BGFI BANK 660 DOUALA
BLESSING
18. BLESSING PETROLEUM S.A 5405 DOUALA
PETROLEUM S.A
19. BOCOM PETROLEUM BOCOM 12262 DOUALA
20. BOISSONS VINS SPIRITUEUX BVS SAS 4036 DOUALA

BVS
21. BVS DISTRIBUTION SAS 1352 DOUALA
DISTRIBUTION
BOLLORE AFRICA LOGISTICS
22. BAL CAM 320 DOUALA
CAMEROUN
BOUYGUES ENERGIES & SERVICES
23. BOUYGUES 3 586 DOUALA
CAMEROUN
24. BUN'S BUN'S 13717 YAOUNDE
25. CAMACO CAMACO 47 KUMBA

26. CAMEROUN MOTORS INDUSTRIES CAMI 1217 DOUALA
27. CAMEROON UNITED FOREST CUF 15181 DOUALA
CAMEROUNAISE DE DISTRIBUTION
28. CAMDA 15454 DOUALA
ALIMENTAIRE

29. CAMOCO SARL CAMOCO 240 FOUMBOT
CFAO
30. CFAO TECHNOLOGIES 12937 DOUALA
TECHNOLOGIES
CHANAS
31. CHANAS ASSURANCE 109 DOUALA
ASSURANCE
CHAUDRONNERIE MONTAGE
32. CMTS 12956 DOUALA
TUYAUTERIE SOUDURE
CHINA COMMUNICATION
33. CONSTRUCTION COMPANY CCCC 6532 DOUALA
CAMEROON
CHINA FIRST HIGHWAY ENGINEERING
34. CFHECC 6532 MBANGA
COMPANY
CHINA INTER WATER & ELECTRIC
35. CWE 7761 YAOUNDE
CORPORATION
CHINA ROAD AND BRIGDE
36. CRBC CO 6532 NYALLA
CORPORATION
37. CHOCOCAM CHOCOCAM 275 DOUALA
COMPAGNIE D’OPERATION COPS
38. 5399 DOUALA
PETROLIERE SCHLUMBERGER SCHLUMBERGER
39. CIFM CIFM 394 DOUALA
40. CIMAF CAMEROUN S.A CIMAF 9457 DOUALA

CITI BANK NA
41. CITI BANK NA CAMEROUN 4571 DOUALA
CAM
COMPAGNIE AFRICAINE DE TANSPORT
42. CAT CN 4385 DOUALA
CAMEROUN
COMPAGNIE DE COMMERCE ET DE
43. C C T EXPORT 5908 DOUALA
TRANSPORT
COMPAGNIE DE TRAITEMENT ET
44. COTEC 5134 DOUALA
D'EXPORTATION
45. COMPAGNIE FORESTIERE DE KRIBI CFK 53 KRIBI
COMPAGNIE FORESTIERE DU
46. CFC 3139 DOUALA
CAMEROUN
COMPAGNIE INDUSTRIELLE DU BOIS
47. CIBC 3139 DOUALA
DU CAMEROUN
48. CONFEX-OIL CAMEROUN CONFEX OIL 8228 YAOUNDE
49. CONGELCAM CONGELCAM 7180 YAOUNDE
CONSTRUCTION CARROSSERIE
50. CCMM 2581 DOUALA
MENUISERIE METALIQUE
CORLAY
51. CORLAY CAMEROUN S.A 214 DOUALA
CAMEROUN
CREDIT COMMUNAUTAIRE D'AFRIQUE
52. CCA - BANK S.A 1573 YAOUNDE
- BANK SA
53. DACAM DACAM 4028 DOUALA
54. DANGOTE CAMEROUN INDUSTRIES DANGOTE 4839 DEIDO

DELTA
55. DELTA PETROLEUM
PETROLEUM
56. ECAM PLACAGE ECAM PLACAGE 76 MBALMAYO
ECOBANK
57. ECOBANK CAMEROUN 582 DOUALA
CAMEROUN

ENTREPRISE NOUVELLE
58. ENEM
D’ELECTROMECANIQUE
ESER
59. ESER CONTRACTING & INDUSTRY 6650 YAOUNDE
CONTRACTING
NDONGO
60. ETS NDONGO ESSOMBA 4425 YAOUNDE
ESSOMBA
EXPLOITATION FORESTIERE MIGUEL
61. EFMK 3181 DOUALA
KOURY
FABRIQUE CAMEROUNAISE DE
62. FIPCAM 7479 YAOUNDE
PARQUET
FERRERO
63. FERRERO CAMEROUN SA 16256 DOUALA
CAMEROUN
64. FOBS LIMITED FOBS LTD 5913 DOUALA
FRIEDLANDER
65. FRIEDLANDER CAMEROUN 5731 DOUALA
CAM
GAZ DU
66. GAZ DU CAMEROUN 4312 DOUALA
CAMEROUN
67. GRAPHICS SYSTEM GRAPHIC SYSTEM 3045 DOUALA
68. GREEN OIL GREEN OIL 8228 YAOUNDE

69. GREEN VALLEY INC GREEN VALLEY 1605 DOUALA
70. GROUPE ARNO ARNO 664 DOUALA
71. GRUMCAM GRUMCAM 1959 DOUALA
72. GUINNESS CAMEROUN GUINNESS 8149 DOUALA
GULF OF GUINEA INVEST SHIPPING &
73. GULFIN S&T CO 3876 DOUALA
TRADING
74. HORIZON PHYTO PLUS HPP 2131 DOUALA
HUAWEI TECHNOLOGIES COMPANY HUAWEI
75. 4427 YAOUNDE
CAMEROON TECHNOLOGIES
76. I ENGINEERING CAMEROON SARL IENG 4143 DOUALA
77. IHS CAMEROUN IHS CAMEROUN 1245 DOUALA
78. KALFRELEC SARL KALFRELEC 17356 DOUALA
BATISSEURS
79. LES BATISSEURS REUNIS 5908 DOUALA
REUNIS
80. LES LABORATOIRES BIOPHARMA BIOPHARMA 1674 DOUALA
81. LOUIS DREYFUS COMMODITIES LDC CAMEROUN 2368 DOUALA
82. LOXEA LOXEA 4853 DOUALA
83. MAERSK LINE CAMEROUN SA MAERSK 12414 DOUALA
84. MEDCEM CAMEROUN SA MEDCEM 6787 DOUALA

METROPOLITAN
85. METROPOLITAN PLASTICS 398 DOUALA
PLASTICS
MOBILE TELECOMMUNICATIONS
86. MTN 15574 DOUALA
NETWORK
MOVIS
87. MOVIS CAMEROUN 284 DOUALA
CAMEROUN
88. MTN MOBILE MONEY MTN MOMO 15574 DOUALA
89. MULTIPRINT SA MULTIPRINT 5238 DOUALA

90. NAKIRA KAM SARL NAKIRA KAM 15175 DOUALA
NATIONAL FINANCIAL CREDIT BANK
91. NFC BANK 6578 YAOUNDE
SA
92. NEPTUNE OIL NEPTUNE 4760 BONANJO
NESTLE
93. NESTLE CAMEROUN 1154 DOUALA
CAMEROUN
NEGRI PARC A
94. NEGRI PARC A BOIS 12153 DOUALA
BOIS
NEW AGE CAMEROON OFFSHORE
95. NEW AGE 12238 DOUALA
PETROLEUM
NOUVELLE TECHNOLOGIE
96. NOTICAM SA 11645 DOUALA
INDUSTRIELLE DU CAMEROUN
97. OLAM CAM SARL OLAM CAM SARL 5207 DOUALA
OMNIUM
98. OMNIUM SERVICES 15474 DOUALA
SERVICES
99. OLA ENERGY CAMEROUN SA OLA ENERGY DOUALA
100. ORANGE CAMEROUN ORANGE 1864 DOUALA
101. ORANGE MONEY CAMEROUN ORANGE MONEY 1864 DOUALA
102. PALLISCO PALLISCO 394 DOUALA
PERENCO OIL &
103. PERENCO OIL & GAZ CAM 1255 DOUALA
GAZ
104. PERENCO RIO DEL REY PERENCO 2214 DOUALA
105. PETROLEX SA PETROLEX 8221 DOUALA
106. PLACAM PLACAM 1686 DOUALA
107. PLANTATIONS DU HAUT PENDJA PHP 5 PENDJA
108. PMUC PMUC 15375 YAOUNDE
109. PROMETAL PROMETAL DOUALA

RAZEL
110. RAZEL CAMEROUN 11306 YAOUNDE
CAMEROUN
111. ROUTE D'AFRIQUE ROUTD'AF 12117 DOUALA
112. SABM SABM 3181 DOUALA
SAHEL
113. SAHEL PETROLEUM 13425 YAOUNDE
PETROLEUM
SAVONS OLEAGINEUX ET
114. S.O.C CAMEROUN 636 BAFOUSSAM
COSMETIQUES CAMEROUN
115. SCIERIE DU MBAM ET KIM SCMK 1775 DOUALA
116. SCR MAYA SCR MAYA 2851 DOUALA
117. SEBAC SEBAC 942 DOUALA
118. SEBC SEBC DOUALA
119. SEEF SEEF 5322 DOUALA
120. SEFAC SEFAC 942 DOUALA
121. SEFECAM SEFECAM 661 DOUALA

122. SIC CACAO SIC CACAO 570 DOUALA
123. SIENCAM SIENCAM 422 KUMBA
124. SINOHYDRO CORPORATION LTD SINOHYDRO 7179 YAOUNDE
125. SN COCAM SN COCAM 3181 DOUALA
126. SOCAPALM SOCAPALM 691 DOUALA
127. SOCATRAL SOCATRAL 291 EDEA
128. SOCAVER SOCAVER 1456 DOUALA

SOCIETE AFRICAINE DE FABRICATION
129. SAFCA 912 DOUALA
DES CAHIERS
130. CAMCI DOUALA
COMMERCE
131. SCEFL DOUALA
FABRICATION DE LUBRIFIANTS
132. SCS 29 BAFOUSSAM
SAVONNERIE
SOCIETE CAMEROUNAISE
133. SCE 178 YAOUNDE
D’EQUIPEMENT
134. SCTB 695 YAOUNDE
TRANSFORMATION DU BOIS
SOCIETE DE TRANSFORMATION DU
135. STBC 15012 DOUALA
BOIS ET DE COMMERCE
SOCIETE DES EAUX MINERALES DU
136. SEMC 4036 DOUALA
CAMEROUN
SOCIETE D'EXPLOITATION DES PARCS
137. SEPBC 1344 DOUALA
A BOIS DU CAMEROUN
138. SOCIETE DINO & FILS DINO & FILS JDF 12287 SOA
SOCIETE FORESTIERE DU HAUT
139. SOFOHNY 12998 YAOUNDE
NYONG SARL
SOCIETE FORESTIERE ET
140. SFIL 1605 DOUALA
INDUSTRIELLE DE LA LOUKOUNDJE
141. SGS SCANNING CAMEROUN SA SGS 176 DOUALA
142. SOCIETE INDUSTRIELLE DE MBANG SA SIM SA 2644 YAOUNDE
SOCIETE INDUSTRIELLE ET
143. SFID SA 1343 DOUALA
FORESTIERE DE LA DOUME
SOCIETE MODERNE DES
144. SMPC 1039 DOUALA
PNEUMATIQUES CAMEROUN
145. SOCIETE PARLYM CAMEROUN PARLYM 12153 DOUALA
146. SOCIETE PRIMA SARL PRIMA SARL 24222 DOUALA
SOCIETES DES PALMERAIES DE LA
147. SPFS 6 EDEA
FERME SUISSE SA
148. SOGEA SATOM CAMEROUN SATOM 5680 DOUALA
149. SOLEVO SOLEVO 2368 DOUALA
150. SOROUBAT SOROUBAT 13227 DOUALA
151. SOURCE DU PAYS SA SOURCE DU PAYS 84 MUYUKA
152. SPEED APPRO SPEED APPRO 1923 DOUALA
153. STANDARD CHARTERED BANK STD CHTD 1784 DOUALA

154. STBK MAKAMDOP J STBK 38 BATOURI
155. SUC SOGEA/SATOM CAMEROUN SOGEA/SATOM 12153 DOUALA
156. SUD CAMEROUN HEVEA SC HEVEA 382 YAOUNDE
SWEDISH MACHINERY & TRUCKS
157. SMT CAMEROON 3533 DOUALA
CAMEROON
158. TELCAR COCOA LIMITED TELCAR COCOA 887 DOUALA
TERMINAL MIXTE FRUITIER DE
159. TMFD 5241 DOUALA
DOUALA
160. TOTAL CAMEROUN SA TOTAL 4048 DOUALA
161. TRACTAFRIC EQUIPMENT CAMEROUN TRACTAFRIC EQ 4017 DOUALA
162. TRACTAFRIC MOTORS SA TRACTAFRIC MO 4181 DOUALA
TRANSMISSION MANUTENTION DU
163. TMC 1976 DOUALA
CAMEROUN
164. UCB UCB 638 DOUALA
165. UNION TRADING INTERNATIONAL UTI 5327 DOUALA
166. UNITED BANK FOR AFRICA UBA 2088 DOUALA
167. VIETTEL VIETTEL 7090 DOUALA

APPENDIX II
LIST OF PUBLIC SECTOR COMPANIES AUTHORISED TO
WITHOLD TAXES AT SOURCE FOR 2021 FISCAL YEAR
N° BUSINESS NAME ABBREVIATION

1. AEROPORTS DU CAMEROUN ADC
AGENCE NATIONALE D’APPUI AU
2. ANAFOR
DEVELOPPEMENT FORESTIER
BANQUE CAMEROUNAISE DES PETITES
3. BC-PME SA
ET MOYENNES ENTREPRISES
4. CAMAIR-CO CAMAIR-CO
5. CAMEROON DEVELOPMENT CORPORATION CDC
6. CAMEROON HOTEL CORPORATION CHC
7. CAMEROON TELECOMMUNICATIONS CAMTEL
CAMEROON WATER UTILIES
8. CAMWATER
CORPORATION
9. CAMEROUN POSTAL SERVICES CAMPOST
10. CAMEROUN RADIO AND TELEVISION CRTV
11. CREDIT FONCIER DU CAMEROUN CFC
CRTV MARKETING AND
12. CMCA
COMMUNICATION AGENCY
13. FONDS SEMENCIER FONDS SEMENCIER
14. HOTEL SAWA HOTEL SAWA
LABORATOIRE NATIONAL DE GENIE
15. LABOGENIE
CIVIL
MEKIN HYDROELECTRIQUE
16. MEKIN
DEVELOPMENT CORPORATION
MISSION D’AMENAGEMENT ET
17. D’EQUIPEMENT DES TERRAINS URBAINS MAETUR
ET RURAUX
MISSION D’AMENAGEMENT ET DE
18. MAGZI
GESTION DES ZONES INDUSTRIELLES
19. PAMOL PLANTATIONS LIMITED PAMOL
20. PORT AUTONOME DE KRIBI PAK
21. PORT AUTONOME DOUALA PAD
22. REGIE DU TERMINAL A CONTENEURS RTC
SOCIETE CAMEROUNAISE DES DEPOTS
23. SCDP
PETROLIERS

SOCIETE D’EXPANSION ET DE
24. MODERNISATION DE LA RIZICULTURE SEMRY
DE YAGOUA
SOCIETE DE DEVELOPPEMENT ET
25. D’EXPLOITATION DES PRODUCTIONS SODEPA
ANIMALES
SOCIETE DE PRESSE ET D’EDITION DU
26. SOPECAM
CAMEROUN
SOCIETE DE RECOUVREMENT DES
27. SRC
CREANCES DU CAMEROUN
28. SOCIETE IMMOBILIERE DU CAMEROUN SIC
SOCIETE NATIONALE
29. SNI
D’INVESTISSEMENT
30. SOCIETE NATIONALE DES MINES SONAMINES
SOCIETE NATIONALE DES
31. SNH
HYDROCARBURES
32. SOCIETE SUCRIERE DU CAMEROUN SOCUCAM

APPENDIX III
LIST OF MIXED ECONOMY COMPANIES AUTHORISED TO
WITHOLD TAXES AT SOURCE FOR 2021 FISCAL YEAR
1. ALUBASSA ALUBASSA
2. ALUCAM ALUCAM
BANQUE INTERNATIONALE POUR L’EPARGNE
3. BICEC
ET LE CREDIT
4. CAMEROON OIL TRANSPORTATION COMPANY COTCO
5. CAMEROUN RAILWAYS CAMRAIL
CHANTIER NAVAL ET INDUSTRIEL DU
6. CNIC
CAMEROUN
7. CIMENTERIES DU CAMEROUN CIMENCAM
8. COMMERCIAL BANK OF CAMEROON CBC
9. COTONNERIRE INDUSTRIELLE DU CAMEROUN CICAM
10. DIBAMBA POWER DEVELOPMENT COMPANY DPDC
11. ENEO CAMEROON SA ENEO
12. HEVEA DU CAMEROUN HEVECAM
13. HOTEL HILTON HILTON
HYDROCARBURES ANALYSES CONTROLES
14. HYDRAC
CAMEROON
15. HYGIENE ET SALUBRITE DU CAMEROUN HYSACAM
16. KRIBI POWER DEVELOPMENT COMPANY KPDC
17. NACHTIGAL HYDRO POWER COMPANY SA NHPC
SOCIETE ANONYME DES BRASSERIES DU
18. SABC
CAMEROUN
SOCIETE CAMEROUNAISE DE BANQUE-CREDIT
19. SCB-CA
AGRICOLE
20. SOCIETE DE DEVELOPPEMENT DU CACAO SODECAO
21. SOCIETE DE DEVELOPPEMENT DU COTON SODECOTON
SOCIETE DE DEVELOPPEMENT ET
22. D’EXPLOITATION DES PRODUCTIONS SODEPA
ANIMALES
SOCIETE FORESTIERE ET AGRICOLE DU
23. SAFACAM
CAMEROUN
24. SOCIETE GENERALE DU CAMEROUN SGC
SOCIETE NATIOANALE DE TRANSPORT DE
25. SONATREL
L’ELECTRICITE
26. SOCIETE NATIONALE DE RAFFINAGE SONARA
27. TRADEX TRADEX

APPENDIX IV
LIST OF ADMINISTRATIVE ESTABLISHMENTS AUTHORIZED
TO WITHHOLD TAXES AT SOURCE FOR 2021 FISCAL YEAR

1. ACADEMIE NATIONALE DE FOOTBALL ANAFOOT
2. AGENCE NATIONALE D’INVESTIGATION FINANCIERE ANIF
3. AGENCE D’ELECTRIFICATION RURALE AER
4. AGENCE DE PROMOTION DE PETITES ET MOYENNES APPME
ENTREPRISES
5. AGENCE DE PROMOTION DES INVESTISSEMENTS API
6. AGENCE DE REGULATION DES MARCHES PUBLICS ARMP
7. AGENCE DE REGULATION DES ART
TELECOMMUNICATIONS
8. AGENCE DE REGULATION DU SECTEUR D’ELECTRICITE ARSEL
9. AGENCE DES NORMES ET DE LA QUALITE ANOR
10. AGENCE DES NORMES ET DE QUALITE ANOR
11. AGENCE DU SERVICE CIVIQUE NATIONAL DE ASCNPD
PARTICIPATION AU DEVELOPPEMENT
12. AGENCE NATIONAL D’APPUI AU DEVELOPPEMENT ANAFOR
FORESTIER
13. AGENCE NATIONAL DE RECHERCHE SUR LE SIDA ANRS
14. AGENCE NATIONALE DE RADIO PROTECTION ANRP
15. AGENCE NATIONALE DES TECHNOLOGIES DE ANTIC
L’INFORMATION ET DE LA COMMUNICATION
16. AGENCE POUR LA PROMOTION DES INVESTISSEMENTS API
17. ALLIANCE FRANCO-CAMEROUNAISE ET SES AFC
DEMEMBREMENTS
18. APPUI A LA DECONCENTRATION ET A LA ADDACR/MINTP
DECENTRALISATION DES ACTIVITES D'ENTRETIEN
ROUTIER DU MINTP
19. ASSEMBLEE NATIONALE AN
20. AUTORITE PORTUAIRE NATIOALE APN
21. BANQUE DE DEVELOPPEMENT DES ETATS DE BDEAC
L'AFRIQUE CENTRALE
22. BANQUE DES ETATS DE L’AFRIQUE BEAC/DN
CENTRALE/DIRECTION NATIONALE
23. BOURSE DE SOUS TRAITANCE ET DE PARTENARIAT DU BSTP
CAMEROUN
24. BUREAU CENTRAL DE RECENCEMENTS ET DES BUCREP
ETUDES DE LA PÖPULATION
25. BUREAU DE MISE A NIVEAU DES ENTREPRISES BMN
26. BUREAU NATIONAL DE L’ETAT CIVIL BUNEC
27. CAISSE AUTONOME D’AMORTISSEMENT CAA

28. CAISSE DE DEVELOPPEMENT DE L’ELEVAGE DU NORD CDEN
29. CAISSE DE STABILISATION DES PRIX DES CSPH
HYDROCARBURES
30. CAISSE NATIONALE DE PREVOYANCE SOCIALE CNPS
31. CAMEROON GENERAL CERTIFICATE OF EDUCATION CBCEB
BOARD
32. CAMEROON CIVIL AVIATION AUTORITY CCAA
33. CAMEROON COALITION AGAINST MALARIA CCAM
34. CAMEROON DIGIT TV PROJECT CAM-DTV
35. CAMEROON OIC OIC
36. CAMEROON RADIO TELEVISION CRTV
37. CAPP-EST CAPP-EST
38. CELLULE D’EXECUTION DU PROJET D’AMENAGEMENT CEP PADY2
DE YAOUNDE
39. CELLULE INVEST'ELEC CIEL
40. CENTRALE NATIONALE D’APPROVISIONNEMENT EN CENAME
MEDICAMENTS ET CONSOMMABLES MEDICAUX
ESSENTIELS
41. CENTRE D’APPROVISIONNEMENT PHARMACEUTIQUE CAPRN
REGIONAL DU NORD
42. CENTRE D'ANALYSE ET DE RECHERCHE SUR LES CAMER CAP
POLITIQUES ECONOMIQUES ET SOCIALES DU PARC
CAMEROUN
43. CENTRE DE FORMATION AGRICOLE DE NKONJOCK CFAN
44. CENTRE DE FORMATION DES ADMINISTRATEURS CEFAM
MUNICIPAUX
45. CENTRE DES URGENCES DE YAOUNDE CURY
46. CENTRE HOSPITALIER D’ESSOS CHE
47. CENTRE HOSPITALIER DE RECHERCHE ET CHRACERH
D’APPLICATION EN CHIRURGIE ENDOSCOPIQUE ET DE
REPRODUCTION HUMAINE
48. CENTRE HOSPITALIER UNIVERSITAIRE DE YAOUNDE CHUY
49. CENTRE INTERNATIONAL DE REFERENCE CHANTAL CIRCB
BIYA
50. CENTRE NATIONAL D’APPROVISIONNEMENT EN CENAME
MEDICAMENTS CONSOMMABLES ESSENTIELS
51. CENTRE NATIONAL D’ETUDES ET CENEEMA
D’EXEREMENTATION DU MACHINISME AGRICOLE
52. CENTRE NATIONAL DE L’EDUCATION CNE
53. CENTRE NATIONAL DE REHABILITATION DES CNRPH
PERSONNES HANDICAPEES CARDINAL PAUL EMILE
LEGER
54. CENTRE PASTEUR DU CAMEROUN (ET ANNEXES) CPC
55. CENTRE POUR LE DEPISTAGE DES TESTS DU SIDA CAMDIAGNOSTI
C

56. CENTRE REGIONAL DE PROMOTION DU LIVRE EN CREPLA
AFRIQUE AU SUD DU SAHARA
57. CENTRER FOR INTERNATIONAL FORESTY RESEARCH CIFOR
58. CENTRES D’APPUI A LA REALISATION DES CONTRATS CARPA
DE PARTENARIAT
59. CERCLE DE PROMOTION DES FORETS ET INITIATIVES CEPFILD
LOCALES DE DEVELOPPEMENT DE MA'AN
60. CHAMBRE D’AGRICULTURE DE L’ELEVAGE DES CAPEF
PECHES ET DES FORETS
61. CHAMBRE DE COMMERCE D’INDUSTRIE, DES MINES ET CCIMA
DE L’ARTISANAT
62. CHRISTIAN BLIND MISSION CBM CAMEROON
63. COMITE CONSULTATIF DE SUIVI PAYS PAUVRES TRES CCS/SPPTE
ENDETTES
64. COMITE DE COMPETITIVITE ET DE SUIVI SECRETARIAT COCOM
TECHNIQUE
65. COMITE DE GESTION FAO PAM CG FAO PAM
66. COMITE DE SUIVI DU PROJET HYDROELECTRIQUE CAPM
MEMVE’ELE
67. COMITE NATIONAL DE DESARMEMENT, DE CNDDR
DEMOBILISATION ET DE REINTEGRATION
68. COMITE NATIONAL DE DEVELOPPEMENT DES CNDT
TECHNOLOGIES
69. COMITE NATIONAL DE LUTTE CONTRE LE SIDA CNLS
70. COMITE NATIONAL OLYMPIQUE ET SPORTIF DU CNOSC
CAMEROUN
71. COMITE TECHNIQUE DE SUIVI DES PROGRAMMES CTS
ECONOMIQUES
72. COMMISSION NATIONALE ANTI CORRRUPTION CONAC
73. COMMISSION NATIONALE DE PROMOTION DU CONAB
BILINGUISME
74. COMMISSION NATIONALE DES DROITS DE L’HOMME CNDHL
ET DES LIBERTES
75. COMMISSION TECHNIQUE DE PRIVATISATION ET DE CTPL
LIQUIDATION
76. COMMISSION TECHNIQUE DE REHABILITATION DES CTR
ENTREPRISES PUBLIQUES ET PARAPUBLIQUES
77. COMMUNE ET VILLE UNIES DU CAMEROUN CVUC
78. COMPTE D’AFFECTATION SPECIALE POUR LE CAS MINPOSTEL
DEVELOPPEMENT DE L’ACTIVITE POSTALE
79. CONFEDERATION AFRICAINE DE FOOTBALL CAF
80. CONSEIL D'APPUI A LA REALISATION DES CONTRATS CARPA
81. CONSEIL ECONOMIQUE ET SOCIAL CES
82. CONSEIL INTERNATIONAL DES RADIOS TELE CIRTEF
D'EXPRESSION FRANCAISE

83. CONSEIL NATIONAL DE LA COMMUNICATION CNC
84. CONSEIL NATIONAL DES CHARGEURS DU CAMEROUN CNCC
85. CRBP/CARBA- NJOMBE CRBP/CARBA
86. CROIX ROUGE CAMEROUNAISE CRC
87. CRTV MARKETING AND COMMUNICATION AGENCY CMCA
88. ECOLE NATIONALE D’ADMINISTRATION ENAM
89. ECOLE DE FAUNE DE GAROUA EF
90. ECOLE DES TRAVAUX PUBLICS (ET SES ANNEXES) ETP
91. ECOLE NATIONAL SUPERIEURE DE POLICE ET DES ENSP
CIAP
92. ECOLE NATIONALE DES POSTES (ET ANNEXES) ENP
93. ECOLE NATIONALE SUPERIEURE DE POLICE ET DES ENSP
CIAP
94. ECOLE PRATIQUE D’AGRICULTURE DE BINGUELA EPAB
95. ECOLE SPECIALISEE POUR ENFANTS DEFICIENTS ESEDA
AUDITIFS
96. ECOLE SUPERIEURE DES SCIENCES DE ESSTIC
L’INFORMATION ET DE LA COMMUNICATION
97. ELECTIONS CAMEROON ELECAM
98. ELECTRICITY DEVELOPMENT CORPORATION EDC
99. FONDATION SAVE AFRICAN FAMILY FONDATION SAF
100. FONDS COMMUN PSFE MINFOF PSFE
101. FONDS D’AIDE ET DE GARANTIE AUX PETITES ET FOGAPE
MOYENNES ENTREPRISES
102. FONDS DE DEVELOPPEMENT DES FILIERES CACAO FODECC
CAFE
103. FONDS DE DEVELOPPEMENT DU SECTEUR POSTAL FDSP
104. FONDS NATIOAL DE L’EMPLOI (ET ANNEXES) FNE
105. FONDS ROUTIER FR
106. FONDS SEMENCIER FS
107. FONDS SPECIAL ACT SECURITE ELECTRONIQUE FSASE
108. FONDS SPECIAL D’EQUIPEMENT ET D’INTERVENTION FEICOM
INTERCOMMUNALE ET SES DEMEMBREMENTS
109. FONDS SPECIAL DE DEVELOPPEMENT FORESTIER FSDF
110. FOYER GENIE MILITAIRE FGM
111. GRASS FIELD PARTICIPATORY RURAL DEVELOPMENT GP-DERUDEP
PROJECT
112. HOPITAL CENTRAL DE YAOUNDE HCY
113. HOPITAL GENERAL DE DOUALA HGD
114. HOPITAL GENERAL DE YAOUNDE HGY
115. HOPITAL GYNECO-OBSTERIQUE ET PEDIATRIQUE DE HGOD
DOUALA
116. HOPITAL GYNECO-OBSTERIQUE ET PEDIATRIQUE DE HGOY

YAOUNDE
117. HOPITAL JAMOT DE YAOUNDE HJY
118. HOPITAL REGIONAL D’EDEA HRE
119. HOPITAL REGIONAL DE BAFOUSSAM HRB
120. HOPITAL REGIONAL DE BERTOUA HRBTA
121. HOPITAL REGIONAL DU NORD HRN
122. HÔTEL DES DEPUTES HÔTEL DES
DEPUTES
123. IFORD IFORD
124. IMPRIMERIE NATIONALE IN
125. INSTITUT AFRICAIN DE L’INFORMATIQUE IAI
126. INSTITUT DE FORMATION ET DE RECHERCHE IFORD
DEMOGRAPHIQUES
127. INSTITUT DE RECHERCHE AGRICOLE ET DE IRAD
DEVELOPPEMENT (ET ANNEXES)
128. INSTITUT DE RECHERCHE GEOLOGIQUE ET MINIERE IRGM
129. INSTITUT DE RECHERCHE MEDICALE ET D’ETUDES IMPM
DES PLANTES MEDICINALES
130. INSTITUT DE SCIENCES HALIEUTIQUES DE YABASSI ISHY
131. INSTITUT DES RELATIONS INTERNATIONALES DU IRIC
CAMEROUN
132. INSTITUT DES SCIENCES HALIEUTIQUES ISH
133. INSTITUT INTERNATIONAL D’AGRICULTURE TROPICAL IITA
134. INSTITUT NATIONAL DE CARTOGRAPHIE INC
135. INSTITUT NATIONAL DE LA STATISTIQUE INS
136. INSTITUT SOUS REGIONAL STATISTIQUE ISSEA
137. INSTITUT SUPERIEUR DE MANAGEMENT PUBLIC ISMP
138. INSTITUT TROPICAL SUISSE ITS
139. JOHNS HOPKINS CAMEROUN PROGRAMME JHCP
140. KREDITSANSTALT FUR WIEDERAUFHAN KFW
141. LABORATOIRE NATIONAL D’ANALYSE DIAGNOSTIQUE LNAD
DES PRODUITS ET INTRANTS D AGRICOLE
142. LABORATOIRE NATIONAL DE CONTROLE DE QUALITE LANACOME
DES MEDICAMENTS ET D’EXPERTISE
143. LABORATOIRE NATIONAL DE GENIE CIVIL LABOGENIE
144. LABORATOIRE NATIONAL VETRERINAIRE LANAVET
145. LATEX PLANT PROGRAMME LPP
146. LIMBE PORT AUTHORITY LPA
147. LOM PANGAR HYDROPOWER PROJECT LPHP
148. MALARIA NO MORE MALARIA NO
MORE
149. MISSION D’AMENAGEMENT ET DE GESTION DES MAGZI
ZONES INDUSTRIELLES

150. MISSION D’ETUDE ET D’AMENAGEMENT DE L’OCEAN MEAO
151. MISSION D’ETUDE POUR L’AMENAGEMENT ET LE MEADEN
DEVELOPPEMENT DE LA PROVINCE DU NORD
152. MISSION DE DEVELOPPEMENT DE LA PECHE MIDEPECAM
ARTISANLE MARITIME
153. MISSION DE DEVELOPPEMENT INTEGRE DES MONTS MIDIMA
MANDARA
154. MISSION DE PROMOTION DES MATERIAUX LOCAUX MIPROMALO
155. MISSION DE REGULATION ET D’APPROVISIONNEMENT MIRAP
DES PRODUITS DE GRANDE CONSOMMATION
156. NATIONAL ADVANCE SCHOOL OF PENITENTIARY ASP
ADMISTRATION BUEA
157. NATIONAL SCHOOL OF LOCAL ADMINISTRATION NASLA
158. NATIONAL PRINTING PRESS ANNEX BUEA NPP
159. NORTH WEST DEVELOPMENT AUTHORITY NOWEDA
160. NORTH WEST LIVESTOCK DEVELOPMENT PROJECT CDENO
161. NORTH WEST RURAL DEVELOPMENT PROJECT NWRDP
162. OBSERVATOIRE NATIONAL DU TRAVAIL ONT
163. OFFICE CEREALIER OC
164. OFFICE DU BACCALEAUREAT DU CAMEROUN OBC
165. OFFICE NATIONAL DE ZONES FRANCHES ONZFI
INDUSTRIELLES
166. OFFICE NATIONAL DES ANCIENS COMBATTANTS, ONACAM
ANCIENS MILITAIRES ET VICTIMES DE GUERRE DU
CAMEROUN
167. OFFICE NATIONAL DU CACAO ET DU CAFFE ONCC
168. PALAIS DES CONGRES PALAIS DES
CONGRES
169. PAN-AFRICAN INSTITUTE FOR DEVELOPMENT PAN-AFRIQUE
170. PARC NATIONAL DE MATERIEL DE GENIE CIVIL MATGENIE
171. PARLIAMENTARIAN FLATS HOTEL PFH
172. PLAN INTERNATIONAL CAMEROUN PLIC
173. PROGRAMMA D’APPUI A LA CITOYENNETE ACTIVE PROCIVIS
174. PROGRAMME D’ACCOMPAGNEMENT SOCIO- PASEM
ECONOMIQUE DE MEMVE ELE
175. PROGRAMME D’AMELIORATION DE LA PACA
COMPETITIVITE AGRICOLE
176. PROGRAMME D’AMELIORATION DE LA ACEFA
COMPETITIVITE DES EXPLOITATIONS FAMILIALES
AGRICOLES
177. PROGRAMME D’AMELIORATION DE LA PRODUCTIVITE PAPA
AGRICOLE
178. PROGRAMME D’APPUI A LA COMPOSANTE PRO-ACTP
TECHNOLOGIQUE
179. PROGRAMME D’APPUI A LA CREATION ET AU PACD/PME

DEVELOPPEMENT DES PME DE TRANSFORMATION ET
DE CONSERVATION DES PRODUITS LOCAUX DE MASSE
180. PROGRAMME D’APPUI A LA REFORME DES FINANCES PARFIP
PUBLIQUES
181. PROGRAMME D’APPUI A LA RENOVATION ET AU C2D/AFOP
DEVELOPPEMENT DE LA FORMATION
PROFESSIONNELLE DANS LES SECTEURS DE
L’AGRICULTURE, DE L’ELEVAGE ET DES PECHES
182. PROGRAMME D’APPUI AUX PME AGRICOLES ET PMEAA
AGROALIMENTAIRE
183. PROGRAMME D’APPUI ET DE SOUTIEN A L’ACCORD DE PASAPE
PARTENARIAT ECONOMIQUE
184. PROGRAMME D'APPUI A LA STRATEGIE NATIONALE DE PA SNFI
LA FINANCE INCLUSIVE
185. PROGRAMME D'APPUI A L'UTILISATION DES ENGRAIS PAUEF2C
DANS LES FILIERES CACAO ET CAFE
186. PROGRAMME DE DEVELOPPEMENT DE LA FILIERE PDFP
PORCINE
187. PROGRAMME DE DEVELOPPEMENT DES PALMERAIES PDPV
VILLAGEOISES
188. PROGRAMME DE DEVELOPPEMENT ET DE PDVRTP
VALORISATION DES RACINES, DES TUBERCULES ET DU
PLANTAIN
189. PROGRAMME DE PROMOTION DE PEAJ
L’ENTREPRENARIAT AGROPASTORAL
190. PROGRAMME DE REFORME DES FINANCES PUBLIQUES PSSF
191. PROGRAMME DE REFORME DU SOUS-SECTEUR PRSSE
ENGRAIS
192. PROGRAMME ECONOMIQUE D’AMENAGEMENT DU AGROPOLES
TERRITOIRE POUR LA PROMOTION DES ENTREPRISES
MOYENNES ET DE GRANDE IMPORTANCE DANS LE
SECTEUR RURAL AU CAMEROUN
193. PROGRAMME ELARGI DE VACCINATION PEV
194. PROGRAMME NATIONAL DE DEVELOPPEMENT PNDP
PARTICIPATIF
195. PROGRAMME NATIONAL DE GOUVERNANCE PNG
196. PROGRAMME NATIONAL DE LA SECURITE PNSA
ALIMENTAIRE
197. PROGRAMME NATIONAL DE LUTTE CONTRE LA PNLT
TUBERCULOSE
198. PROGRAMME NATIONAL DE LUTTE CONTRE LE PNLP
PALUDISME
199. PROGRAMME NATIONAL DE SECURISATION ET DE LAC NYOS
REHABILITATION DU LAC NYOS
200. PROGRAMME NATIONAL DE VULGARISATION ET DE PNVRA
RECHERCHE AGRICOLES
201. PROGRAMME SECTORIEL FORET ENVIRONNEMENT PSFE

202. PROJET - CDC/PEP FAR/MOU/DFA -CRC CRESP
203. PROJET D’AMENAGEMENT EN EAU POTABLE DE PAEPYS
YAOUNDE ET SES ENVIRONS A PARTIR DU FLEUVE
SANAGA
204. PROJET –CDC/PEP/FAR/MOU/DFA-CRC CRESP
205. PROJET COMPETITIVITE DES FILIERES DE CROISSANCE PCFC
206. PROJET D’AMELIORATION DE LA PRODUCTIVITE ET DE APROCOM PA
LA COMPETITIVITE DE LA FILIERE PALMIER A HUILE
EN AFRIQUE CENTRALE ET DE L’OUEST
207. PROJET D’AMELIORATION DE LA SURVEILLANCE DE PASIE
L’INDUSTRIE EXTRACTIVE EN AFRIQUE
SUBSAHARIENNE
208. PROJET D’AMENAGEMENT HYDROELECTRIQUE DE PAHB
BINI A WARAK
209. PROJET D’APPUI A LA MODERNISATION DU CADASTRE PAMOCCA
ET DU CLIMAT DES AFFAIRES
210. PROJET D’APPUI A LA SCOLARISATION DANS LES PASZEP
ZONES D’EDUCATION PRIORITAIRES
211. PROJET D’APPUI AU DEVELOPPEMENT DE LA PADMIR
MICROFINANCE RURALE
212. PROJET D’APPUI AU DEVELOPPEMENT DES FILIERES PADFA
AGRICOLES
213. PROJET D’APPUI AU DEVELOPPEMENT ET DE LA PADPL
PRODUCTION LAITIERE
214. PROJET D’APPUI AU RENFORCEMENT DES CAPACITES EIDHR
NATIONALEA EN SUIVI ET EVALUATION DES
POLITIQUES PUBLIQUESDANS LE DOMAINE DU
RESPECT DE LA POLITQUE AU CAMEROUN
215. PROJET D’APPUI AUX ELEVAGES NON PAPENOC
CONVENTIONNELS
216. PROJET D’ASSAINISSEMENT LIQUIDE PROJET SAN-
CAM
217. PROJET D’ELEVAGE DES AULACODES AU CAMEROUN PEAC
218. PROJET D'APPUI A LA GESTION DE LA QUALITE DU PAGQ2C
CACAO ET DES CAFES
219. PROJET D'APPUI A LA LUTTE ANTIFONGIQUE DANS LES PALAF2C
FILIERES CACAO ET CAFE
220. PROJET D'APPUI A LA PRODUCTION ET DIFFUSION DU PPDMVCC
MATERIEL VEGETAL CACAO CAFE
221. PROJET D'ASSAINISSEMENT DE YAOUNDE CEP PADY 2
222. PROJET DE CONSTRUCTION DE L'HOPITAL GYNECO- PROJET HGOPY
OBSTETRIQUE ET PEDIATRIQUE DE DOUALA DOUALA
223. PROJET DE CONSTRUCTION DES CENTRES DE SANTE BADEA
INTEGRES
224. PROJET DE CONSTRUCTION PONT MAPE PONT MAPE
225. PROJET DE DEVELOPPEMENT DE L’ELEVAGE PRODEL

226. PROJET DE DEVELOPPEMENT DES CHAINES DE PD-CVA
VALEURS
227. PROJET DE DEVELOPPEMENT DU SECTEUR DE PDSEN-AER
L’ENERGIE
228. PROJET DE L'ENSEIGNEMENT SECONDAIRE UG-PEST
TECHNIQUE
229. PROJET DE MISE EN PLACE DES CENTRES DE C2D/FM
FORMATION AUX METIERS, OFFRANT DES
FORMATIONS NON AGRICOLES EN MILIEU RURAL
230. PROJET DE MISE EN PLACE DES CENTRES DE C2D-CFPS
FORMATION PROFESSIONNELLE SECTORIEL
231. PROJET DE RENFORCEMENT DES CAPACITES DU PRECASEM
SECTEUR MINIER
232. PROJET D'ELECTRIFICATION RURALE PHASE 2 PER 2
233. PROJET D'ELECTRIFICATION RURALE TROIS REGIONS PER 3
234. PROJET D'EXECUTION DU PROJET DE CONSTRUCTION CEPCEHRS
ET D'EQUIPEMENT HOPITAL DE REFERENCE DE
SANGMELIMA
235. PROJET D'HORTICULTURE URBAINE ET PERIURBAINE PHUP

236. PROJET D'INVESTISSEMENT ET DE DEVELOPPEMENT PIDMA
DES MARCHES AGRICOLES
237. PROJET EDUCATION II PE II
238. PROJET FER DE MBALLAM PROJET FER DE
MBALLAM
239. PROJET INTEGRE D'APPUI AUX ACTEURS DU SECTEUR PIAASI
INFORMEL
240. PROJET MALARIA RESEARCH CAPACITY AND MARCAD
DEVELOPPEMENT
241. PROJET NGOYLA MINTOM MINFOF-GEF MINFOF-GEF
242. PROJET NGOYLA MINTOM MINFOF-GEF PNM
243. PROJET PORT EN EAU PROFONDE DE KRIBI PEPK
244. PROJET PTME-DSF-CDC PPDC
245. PROJET SEMENCIER CACAO-CAFE PSCC
246. RECENSEMENT GENERAL DE L’AGRICULTURE ET DE RGAE
L’ELEVAGE
247. RESEAU DES INSTITUTIONS AFRICAINES DE RIAFCO
FINANCEMENT DES COLLECTIVITES LOCALES
248. RUMPI PROJECT RUMPI
249. SECRETARIAT NATIONAL PERMANENT DU PROCESSUS KIMBERLEY
DE KIMBERLEY PROCESS
250. SOUTH WEST DEVELOPMENT AUTHORITY SOWEDA
251. UNITE DE TRAITEMENT AGRICOLE PAR VOIES UTAVA
AERIENNES
252. UNIVERSITE DE BUEA ET SES DEMEMBREMENTS UB

253. UNIVERSITE DE DOUALA ET SES DEMEMBREMENTS UDLA
254. UNIVERSITE DE DSCHANG ET SES DEMEMBREMENTS UDS
255. UNIVERSITE DE MAROUA ET SES DEMEMBREMENTS UM
256. UNIVERSITE DE NGAOUNDERE ET SES UN
DEMEMBREMENTS
257. UNIVERSITE DE YAOUNDE I ET SES DEMEMBREMENTS UYI
258. UNIVERSITE DE YAOUNDE II ET SES DEMEMBREMENTS UYII
259. UNIVERSITE DES MONTAGNES UDM
260. UNIVERSITEDE BAMENDA ET SES DEMEMBREMENTS UBA
261. UPPERNOUN VALLEY AUTHORITY UNVDA
262. WORLD WIDE FUND WWF

APPENDIX V
LIST OF REGIONAL AND LOCAL AUTHORITIES AUTHORIZED
TO WITHHOLD TAXES AT SOURCE FOR 2021 FISCAL YEAR
ADAMAWA REGION
DEPARTEMENT DU DJEREM
1) COMMUNE DE NGAOUNDAL
2) COMMUNE DE TIBATI
DEPARTEMENT DU FARO ET DEO
3) COMMUNE DE GALIM-TIGNERE
4) COMMUNE DE KONTCHA
5) COMMUNE DE MAYO BALEO
6) COMMUNE DE TIGNERE
DEPARTEMENT DU MAYO-BANYO
7) COMMUNE DE BANKIM
8) COMMUNE DE BANYO
9) COMMUNE DE MAYO-DARLE
DEPARTEMENT DU MBERE
10) COMMUNE DE DIR
11) COMMUNE DE DJOHONG
12) COMMUNE DE MEIGANGA
13) COMMUNE DE NGAOUI
DEPARTEMENT DE LA VINA
14) COMMUNE DE BELEL
15) COMMUNE DE MARTAP
16) COMMUNE DE MBE
17) COMMUNE DE NGANHA
18) COMMUNAUTE URBAINE DE NGAOUNDERE
19) COMMUNAUTE D’ARRONDISSEMENT DE NGAOUNDERE I
20) COMMUNAUTE D’ARRONDISSEMENT DE NGAOUNDERE II
21) COMMUNAUTE D’ARRONDISSEMENT DE NGAOUNDERE III
22) COMMUNE DE NYAMBAKA
CENTRE REGION
DEPARTEMENT DE LA HAUTE SANAGA
23) COMMUNE DE MBANJOCK
24) COMMUNE DE NANGA-EBOKO
25) COMMUNE DE BIBEY
26) COMMUNE DE MINTA

27) COMMUNE DE LEMBE - YEZOUM
28) COMMUNE DE NKOTENG
29) COMMUNE DE NSEM
DEPARTEMENT DE LA LEKIE
30) COMMUNE DE BATSENGA
31) COMMUNE D'ELIG MFOMO
32) COMMUNE D'EBEBDA
33) COMMUNE D’EVODOULA
34) COMMUNE LOBO
35) COMMUNE MONATELE
36) COMMUNE D’OBALA
37) COMMUNE D’OKOLA
38) COMMUNE DE SA’A
DEPARTEMENT DU MBAM ET INOUBOU
39) COMMUNE DE BAFIA
40) COMMUNE DE BOKITO
41) COMMUNE DE DEUK
42) COMMUNE DE KIKI
43) COMMUNE DE KON-YAMBETTA
44) COMMUNE DE MAKENENE
45) COMMUNE DE NDIKINIMEKI
46) COMMUNE DE NITOUKOU
47) COMMUNE D’OMBESSA
DEPARTEMENT DU MBAM ET KIM
48) COMMUNE DE NTUI
49) COMMUNE DE MBANGASSINA
50) COMMUNE DE NGAMBE TIKAR
51) COMMUNE DE NGORO
52) COMMUNE DE YOKODDEE YOKOO COCO
DEPARTEMENT DE LA MEFOU ET AFAMBA
53) COMMUNE D'AWAE
54) COMMUNE D'EDZENDOUAN
55) COMMUNE ESSE
56) COMMUNE DE MFOU
57) COMMUNE DE NKOLAFAMBA
58) COMMUNE D'OLANGUINA

59) COMMUNE DE SOA
60) COMMUNE D’AFANLOUM
DEPARTEMENT DE LA MEFOU ET AKONO
61) COMMUNE DE MBANKOMO
62) COMMUNE DE NGOUMOU
63) COMMUNE DE BIKOK
64) COMUNE D’AKONO
DEPARTEMENT DU MFOUNDI
65) COMMUNAUTE URBAINE DE YAOUNDE
66) COMMUNE DE YAOUNDE I
67) COMMUNE DE YAOUNDE II
68) COMMUNE DE YAOUNDE III
69) COMMUNE DE YAOUNDE IV
70) COMMUNE DE YAOUNDE V
71) COMMUNE DE YAOUNDE VI
72) COMMUNE DE YAOUNDE VII
DEPARTEMENT DU NYONG ET KELLE
73) COMMUNE DE BOT-MAKAK
74) COMMUNE BONDJOCK
75) COMMUNE DE BIYOUHA
76) COMMUNE DE DIBAN
77) COMMUNE D'ESEKA
78) COMMUNE DE MAKAK
79) COMMUNE DE MATOM
80) COMMUNE NGOG-MAPUBI
81) COMMUNE NGUIBASSAL
COMMUNE MESSONDO
82)
DEPARTEMENT DU NYONG ET SO’O

83) COMMUNE D'AKOEMAN
84) COMMUNE DE DZENG
85) COMMUNE DE MBALMAYO
86) COMMUNE DE MENGUEME
87) COMMUNE DE NKOLMETET
88) COMMUNE DE NGOMEDZAP
DEPARTEMENT DU NYONG ET MFOUMOU
89) COMMUNE D’AKONOLINGA

90) COMMUNE D’AYOS
91) COMMUNE D’ENDOM
92) COMMUNE DE KOBDOMBO
93) COMMUNE DE MENGANG
EAST REGION
DEPARTEMENT DE LA BOUMBA ET NGOKO
94) COMMUNE DE GARI-GOMBO
95) COMMUNE DE MOLOUNDOU
96) COMMUNE DE SALAPOUMBE
97) COMMUNE DE YOKADOUMA
DEPARTEMENT DU HAUT NYONG
98) COMMUNE D’ABONG-MBANG
99) COMMUNE D’ANGOSSAS
100) COMMUNE D’ATOK
101) COMMUNE DE DOUMAINTANG
102) COMMUNE DE LOMIE
103) COMMUNE DE MESSAMENA
104) COMMUNE DE MBOMA
105) COMMUNE DE MESSOK
106) COMMUNE DE MINDOUROU
107) COMMUNE DE NGOYLA
108) COMMUNE DE NGUELEMENDOUKA
109) COMMUNE DE SOMALOMO
DEPARTEMENT DE LA KADEY
110) COMMUNE DE BATOURI
111) COMMUNE DE KETTE
112) COMMUNE DE KENTZOU
113) COMMUNE DE MBANG
114) COMMUNE DE NDELELE
115) COMMUNE DE NGUELEBOCK
116) COMMUNE D’OULI
117) COMMUNE DE BELABO
DEPARTEMENT DE LA LOM ET DJEREM
118) COMMUNAUTE URBAINE DE BERTOUA
119) COMMUNE DE BERTOUA 1er
120) COMMUNE DE BERTOUA 2e

121) COMMUNE DE BETARE-OYA
122) COMMUNE DE DIANG
123) COMMUNE DE GAROUA-BOULAÏ
124) COMMUNE DE MANDJOU
125) COMMUNE DE NGOURA
FAR NORTH REGION
DEPARTEMENT DE DU DIAMARE
126) COMMUNAUTE URBAINE DE MAROUA
127) COMMUNE DE BOGO
128) COMMUNE DE DARGALA
129) COMMUNE DE GAZAWA
130) COMMUNE DE MAROUA 1ER
131) COMMUNE DE MAROUA 2E
132) COMMUNE DE MAROUA 3E
133) COMMUNE DE MERI
134) COMMUNE DE NDOUKOULA
135) COMMUNE DE PETTE
DEPARTEMENT DU LOGONE ET CHARI
136) COMMUNE DE BLANGOUA
137) COMMUNE DE DARAK
138) COMMUNE DE FOTOKOL
139) COMMUNE DE GOULFEY
140) COMMUNE DE HILE-ALIFA
141) COMMUNE DE KOUSSERI
142) COMMUNE DE LOGONE-BIRNI
143) COMMUNE DE MAKARY
144) COMMUNE DE WAZA
145) COMMUNE DE ZINA
DEPARTEMENT DU MAYO DANAY
146) COMMUNE DE DATCHEKA
147) COMMUNE DE GOBO
148) COMMUNE DE GUERE
149) COMMUNE DE GUEME (VELE)
150) COMMUNE DE KAÏ-KAÏ
151) COMMUNE DE KALFOU
152) COMMUNE DE KAR-HAY (DOUKOULA)
153) COMMUNE DE MAGA

154) COMMUNE DE TCHATIBALI
155) COMMUNE DE WINA
156) COMMUNE DE YAGOUA
DEPARTEMENT DU MAYO KANI

157) COMMUNE DE DZIGUILAO
158) COMMUNE DE GUIDIGUIS
159) COMMUNE DE KAELE
160) COMMUNE DE MINDIF
161) COMMUNE DE MOULVOUDAYE
162) COMMUNE DE MOUTOURWA
163) COMMUNE DE TOULOUM
DEPARTEMENT DU MAYO SAVA
164) COMMUNE DE KOLOFATA
165) COMMUNE DE MORA
166) COMMUNE DE TOKOMBERE
DEPARTEMENT DU MAYO TSANAGA
167) COMMUNE DE BOURRHA
168) COMMUNE DE HINA
169) COMMUNE DE KOZA
170) COMMUNE DE MOGODE
171) COMMUNE DE MOKOLO
172) COMMUNE DE MOZOGO
173) COMMUNE DE SOULEDA ROUA
LITTORAL REGION
DEPARTEMENT DU MOUNGO
174) COMMUNAUTE URBAINE DE NKONGSAMBA
175) COMMUNE DE BARE
176) COMMUNE DE BONALEA
177) COMMUNE DE DIBOMBARI
178) COMMUNE D’EBONE
179) COMMUNE DE LOUM
180) COMMUNE DE MANJO
181) COMMUNE DE MBANGA
182) COMMUNE DE MELONG
183) COMMUNE DE MOMBO
184) COMMUNE DE NKONGSAMBA 1er

185) COMMUNE DE NKONGSAMBA 2e
186) COMMUNE DE NKONGSAMBA 3e
187) COMMUNE DE NJOMBE- PENJA
DEPARTEMENT DU NKAM
188) COMMUNE DE NDOBIAN
189) COMMUNE DE NKONDJOCK
190) COMMUNE DE YABASSI
191) COMMUNE DE YINGUI
DEPARTEMENT DE LA SANAGA MARITIME
192) COMMUNAUTE URBAINE D’EDEA
193) COMMUNE DE DIBAMBA
194) COMMUNE DE DIZANGUE
195) COMMUNE D’ARRONDISSEMENT D’EDEA 1er
196) COMMUNE D’ARRONDISSEMENT D’EDEA 2e
197) COMMUNE DE MASSOCK
198) COMMUNE DE MOUANKO
199) COMMUNE DE NDOM
200) COMMUNE DE NYANON
201) COMMUNE DE NGAMBE
202) COMMUNE DE NGWEI MAKONDO
203) COMMUNE DE POUMA
DEPARTEMENT DU WOURI
204) COMMUNE D’ARRONDISSEMENT DE DOUALA 1e
205) COMMUNE D’ARRONDISSEMENT DE DOUALA 2ème
206) COMMUNE D’ARRONDISSEMENT DE DOUALA 3ème
209) COMMUNAUTE URBAINE DE DOUALA
210) COMMUNE DE MANOKA
NORTH REGION
DEPARTEMENT DE LA BENOUE
211) COMMUNAUTE URBAINE DE GAROUA
212) COMMUNE DE BASCHEO
213) COMMUNE DE BIBEMI
214) COMMUNE DE DEMBO
215) COMMUNE D’ARRONDISSEMENT GAROUA 1er

216) COMMUNE D’ARRONDISSEMENT GAROUA 2e
217) COMMUNE D’ARRONDISSEMENT GAROUA 3e
218) COMMUNE DE GASCHIGA
219) COMMUNE DE LAGDO
220) COMMUNE DE MAYO-HOURNA
221) COMMUNE DE NGONG
222) COMMUNE DE PITOA
223) COMMUNE DE TOUROUA
DEPARTEMENT DU FARO
224) COMMUNE DE BEKA
225) COMMUNE DE POLI
DEPARTEMENT DU MAYO LOUTI
226) COMMUNE DE FIGUIL
227) COMMUNE DE GUIDER
228) COMMUNE DE MAYO-OULO
DEPARTEMENT DU MAYO REY
229) COMMUNE DE MADINGRING
230) COMMUNE DE REY-BOUBA
231) COMMUNE DE TCHOLLIRE
232) COMMUNE DE TOUBORO
NORD-WEST REGION
DEPARTEMENT DU BUI
233) COMMUNE D’ELAK OKU
234) COMMUNE DE JAKIRI
235) COMMUNE DE KUMBO
236) COMMUNE DE NKUM
237) COMMUNE DE MBIAME
238) COMMUNE DE NKOR
DEPARTEMENT DU BOYO
239) COMMUNE DE BELO
240) COMMUNE DE FONFUKA
241) COMMUNE DE FUNDONG
242) COMMUNE DE NJINIKOM
DEPARTEMENT DU DONGA MANTUNG
243) COMMUNE D’AKO
244) COMMUNE DE MISAJE

245) COMMUNE DE NDU
246) COMMUNE DE NKAMBE
247) COMMUNE DE NWA
DEPARTEMENT DE MENCHUM
248) COMMUNE DE BENAKUMA
249) COMMUNE DE FURU-AWA
250) COMMUNE DE WUM
251) COMMUNE DE ZHOA
DEPARTEMENT DE LA MEZAM
252) BAMENDA CITY COUNCIL
253) COMMUNE DE BAFUT
254) COMMUNE DE BALI
255) COMMUNE D’ARRONDISSEMENT DE BAMENDA 1er
256) COMMUNE D’ARRONDISSEMENT DE BAMENDA 2e
257) COMMUNE D’ARRONDISSEMENT DE BAMENDA 3e
258) COMMUNE DE SANTA
259) COMMUNE DE TUBAH
DEPARTEMENT DE LA MOMO
260) COMMUNE D’ANDEK
261) COMMUNE DE BATIBO
262) COMMUNE DE MBENGWI
263) COMMUNE DE NJIKWA
264) COMMUNE DE WIDIKUM-BOFFE
DEPARTEMENT DE NGO-KETUNJIA
265) COMMUNE DE BABESSI
266) COMMUNE DE BALIKUMBAT
267) COMMUNE DE NDOP
WEST REGION
DEPARTEMENT DU BAMBOUTOS
268) COMMUNE DE BABADJOU
269) COMMUNE DE BATCHAM
270) COMMUNE DE GALIM
271) COMMUNE DE MBOUDA
DEPARTEMENT DU HAUT NKAM
272) COMMUNE DE BAFANG
273) COMMUNE DE BANKA

274) COMMUNE DE BAKOU
275) COMMUNE DE BANA
276) COMMUNE DE BANDJA
277) COMMUNE DE BANWA
278) COMMUNE DE KEKEM
DEPARTEMENT DES HAUTS PLATEAUX
279) COMMUNE DE BAHAM
280) COMMUNE DE BAMENDJOU
281) COMMUNE DE BANGOU
282) COMMUNE DE BATIE
DEPARTEMENT DU KOUNG KHI
283) COMMUNE DE BAYANGAM
284) COMMUNE DE DEMDENG
285) COMMUNE DE PETE-BANDJOUN
DEPARTEMENT DE LA MENOUA
286) COMMUNE DE DSCHANG
287) COMMUNE DE FOKOUE
288) COMMUNE DE FONGO-TONGO
289) COMMUNE DE NKONG-NZEM
290) COMMUNE DE PENKA-MICHEL
291) COMMUNE DE SANTCHOU
DEPARTEMENT DE LA MIFI
292) COMMUNAUTE URBAINE DE BAFOUSSAM
293) COMMUNE D’ARRONDISSEMENT DE BAFOUSSAM 1 er
294) COMMUNE D’ARRONDISSEMENT DE BAFOUSSAM 2 e
295) COMMUNE D’ARRONDISSEMENT DE BAFOUSSAM 3 e
DEPARTEMENT DU NDE
296) COMMUNE DE BANGANGTE
297) COMMUNE DE BASSAMBA
298) COMMUNE DE BAZOU
299) COMMUNE DE TONGA
DEPARTEMENT DU NOUN
300) COMMUNE DE BANGOURAIN
301) COMMUNE DE FOUMBAN
302) COMMUNE DE FOUMBOT
303) COMMUNE DE KOUOPTAMO

304) COMMUNE DE KOUTABA
305) COMMUNE DE MAGBA
306) COMMUNE DE MALANTOUEN
307) COMMUNE DE MASSANGAM
308) COMMUNE DE NJIMOM
SOUTH REGION
DEPARTEMENT DU DJA ET LOBO
309) COMMUNE DE BENGBIS
310) COMMUNE DE DJOUM
311) COMMUNE DE SANGMELIMA
312) COMMUNE DE MEYOMESSI
313) COMMUNE DE MINTOM
314) COMMUNE D’OVENG
315) COMMUNE DE MEYOMESSALA
316) COMMUNE DE ZOETELE
DEPARTEMENT DE LA MVILA
317) COMMUNAUTE URBAINE D’EBOLOWA
318) COMMUNE DE BIWONG-BANE
319) COMMUNE DE BIWONG-BULU
320) COMMUNE D’ARRONDISSEMENT D’EBOLOWA IER
321) COMMUNE D’ARRONDISSEMENT D’EBOLOWA IIE
322) COMMUNE D’ARRONDISSEMENT D’EBOLOWA IIIEME
323) COMMUNE D’EFOULAN
324) COMMUNE DE MENGONG
325) COMMUNE DE MVANGAN
326) COMMUNE DE NGOULEMAKONG
DEPARTEMENT DE L’OCEAN
327) COMMUNAUTE URBAINE DE KRIBI
328) COMMUNE D’AKOM II
329) COMMUNE DE BIPINDI
330) COMMUNE DE CAMPO
331) COMMUNE DE KRIBI 1ER
332) COMMUNE DE KRIBI 2E
333) COMMUNE DE LOKOUNDJE
334) COMMUNE DE LOLODORF
335) COMMUNE DE MVENGUE

336) COMMUNE DE NIETE
DEPARTEMENT DE LA VALLE DU NTEM

337) COMMUNE D’AMBAM
338) COMMUNE DE KYE-OSSI
339) COMMUNE DE MA'AN
340) COMMUNE D’OLAMZE
SOUTH WEST REGION
DEPARTEMENT DU FAKO
341) COMMUNAUTE URBAINE DE LIMBE
342) COMMUNE DE BUEA
343) COMMUNE D’ARRONDISSEMENT DE LIMBE 1
er

e

e
346) COMMUNE D’IDENAU

347) COMMUNE DE MUYUKA
348) COMMUNE DE TIKO
DEPARTEMENT DE LA KUPE-MANENGUBA
349) COMMUNE DE BANGEM
350) COMMUNE DE NGUTI
351) COMMUNE DE TOMBEL
DEPARTEMENT DU LEBIALEM
352) COMMUNE D’ALOU
353) COMMUNE DE MENJI
354) COMMUNE DE WABANE
DEPARTEMENT DE LA MANYU
355) COMMUNE D’AKWAYA
356) COMMUNE D’EYUMODJOCK
357) COMMUNE DE MAMFE
358) COMMUNE DE TINTO
DEPARTEMENT DE LA MEME
359) COMMUNAUTE URBAINE DE KUMBA
360) COMMUNE DE KONYE
361) COMMUNE D’ARRONDISSEMENT DE KUMBA 1er
362) COMMUNE D’ARRONDISSEMENT DE KUMBA 2e
363) COMMUNE D’ARRONDISSEMENT DE KUMBA 3e
364) COMMUNE DE MBONGE

DEPARTEMENT DU NDIAN
365) COMMUNE DE BAMUSSO
366) COMMUNE DE DIKOME-BALUE
367) COMMUNE D’EKONDO-TITI
368) COMMUNE D’IDABATO
369) COMMUNE D’ISANGELE
370) COMMUNE DE KOMBO-ABEDIMO
371) COMMUNE DE KOMBO-ITINDI
372) COMMUNE DE MUNDEMBA
373) COMMUNE DE TOKO

APPENDIX VI
LIST OF REGIONAL AND LOCAL AUTHORITIES (REGIONS)

AUTHORISED TO WITHOLD TAXES AT SOURCE FOR THE 2021
FISCAL YEAR
N° REGIONS
1. Adamawa Region
2. Centre Region
3. East Region
4. Far North Region
5. Littoral Region
6. North Region
7. North West Region
8. West Region
9. South Region
10. South-West Region

CIRCULAR N° 006456/MINFI/DGI/LRI/L OF 27 DECEMBER 2016
LAYING DOWN THE MODALITIES FOR THE IMPLEMENTATION OF
THE REFORM ON THE COLLECTION OF THE STAMP DUTY ON
MOTOR VEHICLES.
The 2016 finance law has shifted the legal liability for the collection of
motor vehicle stamp duty to insurance companies. As from the 1st of
January 2017, stamp duty on motor vehicles shall be paid exclusively to
insurance companies during the payment of the insurance premium.
The reform is intended to relieve tax taxpayers of costs incurred in the

process of paying taxes, by simplifying and reducing the payment
procedures. As concerns the State, the reform will lower the cost of
collection of the said tax and enhance the revenue it generates. Also, the
reform is expected to generate an increase in the requests for automobile
insurance at the national scale.
The present circular lays the implementation modalities of this reform

which takes effect from 1st of January 2017 with emphasis on the basis of
assessment, methods of collection, controls and sanctions.
I- Scope of application of stamp duty on motor vehicles
A. Persons liable to stamp duty on motor vehicles
1) Legal liability : The Insurance companies
In conformity with the provisions of Section 598 of the General Tax Code,
stamp duty on motor vehicles is collected by insurance companies during
the payment of insurance premiums.
Henceforth, insurance companies in charge of vehicle liability insurance

have been designated legally liable for stamp duty on motor vehicles. In
this regards, they shall be responsible for the collection of stamp duty on
motor vehicles during the payment of the insurance premium. This
concerns insurance taken out at their level as well as their intermediaries
(general agents and brokers).
Two cases are involved as follows:
- 1st case: insurance is taken out directly at the company: in this

case, the stamp duty is collected by the company and paid to its tax
center.

- 2nd case : insurance is taken out through intermediaries: the stamp
duty is collected by these intermediaries and paid to the mother
company who in turn remits to its tax center.
In any case, stamp duty on motor vehicles collected directly by the

insurance company or indirectly through the various intermediaries must
be remitted by the insurance company within the legal time frame to the
tax center. Consequently, all policies taken out in the name of the insurance
company must be registered in its monthly tax return.
On the contrary, insurance intermediaries have not been designated as

legally liable and shall therefore not carry out any declaration of stamp
duty on motor vehicles.
2) Actual taxpayers : owners of vehicles and motorcycles
In conformity with the provisions of Sections 594 and 596 of the General
Tax Code, the actual taxpayers of the stamp duty are owners of motor
vehicles as well as two or three-wheeled motorcycles. Consequently, the
said tax is paid by physical or moral persons who are either owners or de
facto owners of these vehicles.
However, in conformity with the provisions of Section 595 of the General

Tax Code, the following are exempted from stamp duty on motor vehicles.
- administrative vehicles ;
- bicycles and tri-cycles ;
- vehicles whose owners enjoy diplomatic or consular privileges.
- vehicles under temporary registration and used exclusively for
international cooperation projects ;
- test vehicles with ''WG'' registration ;
- transit vehicles with ''WT'' registration ;
- vehicles used for the maintenance of law and order with registration
plates specific to the Armed Forces, the National Gendarmerie and the
National Security ;
- Ambulances ;
- special vehicles with ''CE'' registration ;
- special vehicles used by the disabled and the handicapped ;

- vehicles registered abroad whose owners are holders of passports with
a tourist visa covering a period of not more than three months, or with a
circulation permit in Cameroon for a period of not more than three
months, issued by the Road Transport Service.
It should be noted that Administrative vehicles include vehicles belonging

solely to the State and precisely to the State Administration. As such
vehicles belonging to Regional and Local Authorities (city councils,
councils) public establishments, public and semi public corporations shall
be liable to payment of the stamp duty.
To benefit from this exemption, the taxpayer must present proof to the
exemption to the insurance company. These include amongst others, the
vehicle registration certificate, the diplomatic certificate for vehicles
belonging to persons who enjoy diplomatic and consular privileges, and a
copy of the tourist visa or a circulation permit for vehicles registered
abroad.
These justifying documents must be kept in the tax return file of the
company and presented whenever requested by the Administration.
B. Rates
For remainder purposes, stamp duty on motor vehicles is laid down as

follows:
- two-wheeled (02) motorcycles : 2 000 CFA FRANCS ;

- three-wheeled (03) motorcycles :5 000 CFA FRANCS ;
- vehicles of 02 to 07 HP : 15 000 CFA FRANCS ;
- vehicles of more than 20 HP : 100 000 CFA FRANCS .
1) Acts constituting liability and due date Acts constituting

liability
Act constituting liability for payment of stamp duty on motor vehicles

refers to all the required conditions for giving rise to the payment of the
duty. As such, in conformity with the provisions of Section 594 of the
General Tax Code, ownership of a vehicle, a two or three-wheeled
motorcycle is liable to the stamp duty on motor vehicles.

Vehicle ownership refers to possession either as an actual owner or a de
facto owner of vehicles capable of circulating. Ability to circulate is not
limited to movement on the road but to the first registration of the vehicle
or motorcycle. As such the scope of vehicles found in circulation includes
vehicles withdrawn from circulation by the owner and which for personal
reasons have been temporarily parked down for some time.
On the contrary, vehicles which for reasons independent of the owner have
been parked down for a period of more than one year shall not considered
as vehicles in circulation. In this regards, withdrawal from circulation must
be declared to the Ministry of in charge of Transport in accordance with
the provisions of section 33 of order N° 620/A/MINT/DTT of 04 February
1994.
2) Due date
This refers to the moment when payment can be claimed from the
taxpayer. It differs depending on whether it concerns the renewal of the
insurance policy or a new registration.
 Renewal of insurance policy
For owners of vehicles who have taken out an insurance policy in 2016 and
which expires in 2017, the payment of the stamp duty shall be claimed at
the end of the validity period of the said policy.
For purposes of illustration, on the 1st of December 2016, the owner of a

vehicle takes out an insurance policy for six (06) months which expires on
the 31st May 2017. In this case, stamp duty on motor vehicles shall be
collected as from 1st June 2017, after the end of validity period of the
insurance policy.
 First registration
In this case the due date shall depend on whether the vehicle is acquired
from an automobile dealer or it is imported.
- For vehicles acquired from an automobile dealer: payment is due

during the delivery of the vehicle to the owner.
- With regards to vehicles imported for immediate use: payment is

due upon arrival at customs.

Whether the vehicle is delivered to the owner or imported for immediate
use, the stamp duty is paid alongside the corresponding insurance policy.
Owners of vehicles who fail to present proof of payment of stamp duty on
motor vehicles in this case shall be sanctioned by the competent services.
II- The methods of collection of stamp duty on motor vehicles
In conformity with the provisions of Section 598 of the General Tax Code,
stamp duty on motor vehicles shall henceforth be paid once when taking
out the first insurance policy of the year.
This method has three characteristics:
- the moment of payment of stamp duty on motor vehicles

corresponds to that of the insurance premium ;
- payment is done fully at the moment of initial subscription for a
given year ;
- issuance of an insurance attestation is based on prior payment of
stamp duty on motor vehicles.
This principle of full payment at the moment of initial subscription requires

that the total amount of stamp duty must be collected in the form of a
single payment irrespective of the fragmented payment of the insurance
premium as authorized by contractual freedom. The insurance attestation
must not in any case be issued by the insurance company or an
intermediary without payment by the insured of the corresponding stamp
duty.
However, full payment of stamp duty on motor vehicles done at the

moment of the initial subscription of an insurance policy applies to the
following cases:
1) The case of an insurance policy with a period of validity which

cuts across two years: stamp duty on motor vehicles is paid entirely
at the moment of subscription of the said policy.
Illustration: insurance policy subscribed on 1st September 2017 for a

period of one year. Stamp duty must be paid fully on this date;
2) The case of insurance policy subscribed for a period of less than

one year: Stamp duty is paid fully at the moment of initial
subscription notwithstanding the duration of the contract. When stamp

duty has initially been paid, it cannot longer be claimed at the time of
its renewal done in the course of the same year.
Illustration: an insurance policy subscribed on the 15th of March 2017

for a period of six (06) months. Stamp duty on motor vehicles must be
collected fully at the moment of the initial subscription. Following
renewal on the 15th of September; stamp duty on motor vehicles
cannot be claimed for the same year 2017.
3) The case where the period of an insurance policy corresponds to

the civil year: when the insurance policy covers a period from 1st of
January to 31th of December, stamp duty on motor vehicles is
collected fully at the moment of subscription or during its renewal.
This reform applies as from the 1st of January 2017. As such insurance
companies shall collect stamp duty on motor vehicles against all insurance
policies taken out within this year, including those done in anticipation.
III- The procedure of filing returns and remittance of stamp duty on

motor vehicles
A. The payment of stamp duty on motor vehicles by the insured
1) Payment through the Insurance Company
When an insured takes out his insurance policy, the insurance company
also collects the corresponding stamp duty on motor vehicles in accordance
with the provisions of Section 597 of the General Tax Code.
The receipt issued by the insurance company must obligatorily bear the
insurance premium, the Value Added Tax (VAT) and the amount of the
motor vehicle stamp duty paid by the insured.
When renewing the insurance policy within the same year by a new
insurance company, the insured has to present his expired insurance
certificate with the corresponding receipt as the case may be so as to avoid
paying the same duty twice.
The insurance company justifies the non collection of stamp duty on motor
vehicles during the renewal by presenting both the expired insurance
certificate and its corresponding receipt.

2) Payment through an intermediary
When the insurance policy is subscribed through an intermediary, he

collects the stamp duty using the same procedure and pays it to its
insurance company. The latter should in no way invoke the deadline for
remittance of the insurance premium or the late remittance by the
intermediary to justify the late payment of the stamp duty on motor
vehicles. All late payments are sanctioned in accordance with the
provisions of the Manual of Tax Procedures.
Insurance companies must keep manual and electronic statistics to follow

up policies given out by their intermediaries. These statistics must indicate
the certificates issued per intermediary with their serial numbers, the
subscriptions done as well as the period covered by each certificate.
B. The procedure for filing returns and remittance by the insurer
1) The procedure for filing returns
In conformity with the provisions of Section 598 of The General Tax Code,
the filing of returns for the stamp duty on motor vehicles is henceforth the
responsibility of the legally liable person: the insurance company. It must
comply not later than the 15th of the month following month of collection.
Practically, the filing of returns of the stamp duty on motor vehicles is done
using the turnover and income taxes form that contains a line “stamp duty
on motor vehicles”. It must be accompanied by a detailed slip of the
policies taken out for the period especially the vehicle’s registration
number, its Vehicle Identification Number, horse power, the amount of
duties paid and the period involved.
Concerning insurance policies subscribed in anticipation in the month of

December 2016 and covering 2017, insurance companies must in this case
collect the stamp duty on motor vehicles in accordance with the reform.
2) Procedure for remittance
the stamp duty on motor vehicles is collected and remitted to the tax
collector of the centre of the insurance company not later than the 15 th of
the month following the month of payment by the insured.
The delay in the remittance of the insurance premium by the intermediary

to its company is not binding on the Tax Administration.

The stamp duty on motor vehicles collected by insurance companies and
filed in their returns must be remitted through bank transfer into the
account of the tax collector of their centers in accordance with the
provisions of Section M8 of The Manual of Tax procedures.
IV- The control procedure of the stamp duty on motor vehicles
The collection of stamp duty on motor vehicles having been coupled with
the insurance premium subscribed by the insured, proof of payment is by a
special procedure.
In order to ensure effective payment of this duty by all vehicle owners,

special controls have been earmarked.
A. The proof of payment of stamp duty on motor vehicles
The proof of payment of stamp duty on motor vehicles is by presenting the

insurance certificate issued by an insurer.
In any case, the ownership of a current insurance certificate is proof of

payment by the person legally liable for the stamp duty on motor vehicles.
The insurance certificate must not be issued until complete payment of
duties in principal and penalties.
The insurance certificate obtained from an insurer carries a unique

identifier and an enhanced barcode to attest its authenticity.
B. Persons entrusted with the authority to carry out control
the control of the stamp duty on motor vehicles is done by duly assigned
tax agents from the Directorate General of Taxation with the assistance of
agents from the insurance companies and traffic police.
The agents of insurance companies taking part in control must be duly

authorized by their respective companies.
C. The procedure and monitoring of control
The control of the stamp duty on motor vehicles is carried out in two
forms:
- joint controls carried out quarterly by the agents of the Ministry of

Finance (DGT), those of the Transport Ministry, the forces of law
and order (police and gendarmerie), and insurance companies;

- controls by traffic police in their routine missions.
Joint control missions are supervised by the Tax Administration which

defines the practical modalities of the deployment of control missions over
the national territory and also ensures follow up.
In a situation where the control team discovers an offence concerning the

stamp duty on motor vehicles, (failure to pay or absence of proof of
payment), the vehicle or motorcycle is impounded, personal documents of
the driver as well as those of the vehicle or motorcycle are confiscated and
deposited at the competent Taxation services against a receipt. These
documents cannot be retrieved unless the defaulters must have presented
their insurance certificates duly issued by an insurance company following
payment of the stamp duty on motor vehicles as well as the penalties.
As a reminder, only insurance companies have the right to collect stamp

duty on motor vehicles including duties collected after control missions.
V- Penalties
Penalties for the person legally liable are those enshrined in the Manual of
Tax Procedures. They are not peculiar.
As concerns the insured, two types of sanctions are earmarked: Fiscal and
penal sanctions meted out on offences in matters of stamp duty on motor
vehicles.
A. Offences punishable in the domain of stamp duty on motor

vehicles
the following offences are punishable under Tax and penal laws:
- Lack of proof to attest the payment of stamp duty on motor

vehicles to agents in charge of control;
- The nonpayment of stamp duty on motor vehicles duly found
during control;
- The nonpayment of motor vehicle stamp duty by the insured who
has failed to subscribe or renew his insurance policy after it
expired at the end of the year.

B. Fiscal and penal sanctions
While fiscal sanctions are meted for compliance offences on motor vehicle
stamp duty as recalled above, penal sanctions are only applied on offences
discovered during road checks.
1. Fiscal sanctions
the nonpayment, payment after the deadline or the absence of proof of
payment on stamp duty on motor vehicles by the person legally liable is
punishable by penalties equivalent to 100% of the principal duty.
Furthermore, the implementation of the provisions of Section M78 of the

Manual of Tax Procedures, the failure to present current insurance
certificate to control agents leads to the impounding of the vehicle in
accordance with specific rules and regulations in this sector.
2. Penal sanctions
According to the provisions of Section 601(1) and (2) of The General Tax
Code (GTC), the absence of proof of payment of stamp duty on motor
vehicles and the nonpayment of these duties constitute offences of the
second and third class respectively punishable by the penal code.
The said code states that second class offences are punishable by a fine
ranging from one thousand four hundred (1 400) to two thousand four
hundred (2 400) francs CFA inclusively.
As for the nonpayment of the stamp duty on motor vehicles constituting a

3rd class offence, it is punishable by a fine ranging from two thousand six
hundred (2 600) to three thousand six hundred (3 600) inclusively.
In both instances, the discovery of any of the offences entails the

impounding of the vehicle or machine.
Examples:
1st situation: nonpayment found during control
During joint controls by MINFI, forces of law and order and insurance
companies, a driver is held for absence of proof of payment of stamp duty
on motor vehicles by the control agents. His personal documents as well as
those of the vehicle or motorcycle are confiscated and deposited at the
taxation services against a receipt.

In this particular situation, sanctions for the nonpayment of stamp duty on
motor vehicles discovered during control constitute at the penal level a
third class offence punishable at both the fiscal and penal levels, that is a
penalty over and above the duty payable and a fine ranging from two
thousand six hundred (2 600) to three thousand six hundred (3 600) francs
inclusively and the impounding of the vehicle.
2nd situation: Late renewal of the insurance policy
A driver who goes to an insurance company on Thursday 21st December

2017 to renew his insurance policy that had expired since July 31st 2017 is
not supposed to be punished.
The payment of stamp duty on motor vehicles within the same year does
not call for fiscal or penal sanctions. Consequently, there is no liability to a
penalty over and above the duty payable.
3rd situation: absence of proof of payment at the end of the year
A driver whose insurance policy subscribed in 2017 voluntarily comes to

the insurance company for renewal on the 3rd of January 2018 is liable to
fiscal sanctions.
In fact, the nonrenewal of an expired insurance policy at the end of the year
is synonymous to the nonpayment of the stamp duty on motor vehicles thus
attracting fiscal sanctions of a penalty over and above the duty payable.
C. Modalities of disputes in the domain of stamp duty on motor

vehicles
When penalties of an additional duty equal to the ordinary fee is charged

against the owner of a vehicle, the following situations may arise:
- he accepts and pays the ordinary fee plus penalties or he pays the
ordinary fee and requests for a waiver of penalties ;
- he contests the stamp duty claimed against him on the basis that his
vehicle is not in circulation.
1) The procedure of remission of penalties
In conformity with the provisions of section 571 of the General Tax Code,
a reduction or waiver of penalties can be granted following a stamped
application done by the taxpayer according to the following modalities:

- when the delay is less than one month, reduction or waiver of
penalties can be granted after payment of the ordinary fee.
- when the delay is more than one month, a reduction or waiver of
penalties can be granted only after payment of the ordinary fee plus
10% of the penalties.
The application for reduction or waiver of penalties is addressed to the

Head of the Tax Center of the real tax payer. For the application to be
accepted, it must be signed by the applicant, be stamped, and accompanied
by the following:
- proof of payment of the ordinary fee and 10% of the penalties in
the case where the delay is above one (01) month ;
- copy of the registration certificate ;
- copy of the last insurance policy.
The Head of the Tax Center must reply to the application of the taxpayer
within a time frame of fifteen (15) days.
When the insured applies for remission of penalties, the insurance

company has to suspend the issuance of an insurance attestation pending
eventually the payment of the balance of penalties owed or upon
presentation of a waiver of penalties signed by the competent authority.
The insurance company must annex to her declaration of stamp duty,
copies of waivers presented by the insured.
2) The procedure of dispute of penalties
Any taxpayer who feels to have been wrongly charged to pay penalties
because his vehicle was withdrawn from circulation during the period for
which the taxes are claimed may file a petition according to the provisions
of Section M 116 of the Manual of Tax Procedures.
As such, he shall file a claim to the head of the Regional Tax Center or to
the head of the structure responsible for managing large enterprises within
a period of thirty (30) days. The above mentioned claim must, for it to be
accepted, fulfill the following conditions:
- be backed by proof of payment of the ordinary fee;
- a declaration to withdraw from circulation duly established by the

competent Ministry in charge of Transport ;

A declaration to withdraw from circulation cannot be considered when the
non-payment of stamp duty on motor vehicles is noticed during control;
In case the claim is rejected or the administration remains silent beyond a

time-limit of thirty (30) days, the actual taxpayer may refer the matter to
the Minister of Finance in respect in accordance with the provisions of
Section M 119 of the Manual of Tax Procedures.
The present prescriptions must be rigorously observed and all difficulties

of application brought to my knowledge.

INTERMINISTERIAL INSTRUCTION N° 0060/MINFI/DIPL
OF 28 MARCH 2010 RELATIVE TO THE APPLICATION
OF DIPLOMATIC PRIVILEGES IN FISCAL AND CUSTOM
ISSUES.
Mindful of the Constitution;

Mindful of the Vienna Convention on diplomatic on relations of April
18, 1961;
Mindful of the Vienna Convention on consular relations of April 24,
1963;
Mindful of the Vienna Convention on privileges and immunities of the
UNO of February 13, 1966;
Mindful of the Vienna Convention of December 29, 1951 on privileges
and immunities of specialized UNO institutions;
Diplomatic privileges in taxation and customs are regulated in the
Republic of Cameroon as follows;
TITLE I
TAX PRIVILEGES
CHAPTER I
DEFINITIONS AND OVERVIEWS
Section 1. Definitions
A) Diplomatic and consular franchise
Within the meaning of this Instruction, “diplomatic and consular franchise”
mean privileges accorded to diplomatic missions, consular posts and
accredited
international organizations or their headquarters in Cameroon, and
members
of their staff enjoying diplomatic and consular privileges and immunities,
for
their exclusive use:
1. Franchise of duties and taxes on products or imported objects;
2. Exemption of income taxes as well as special taxes other than indirect
taxes
that are normally incorporated in the prices of products;
B) Head of mission
The definition of the “Head of mission”, as the case may be is , the

Ambassador, the High Commissioner, Consul General, Consul, any
diplomatic agent heading a diplomatic mission or a Representation of an
International organization.
C) Diplomatic agent
A “diplomatic agent” is defined as any agent of a diplomatic mission
enjoying diplomatic status.
D) Consular officer
A consular officer is he who by career is in charge of consular functions.
E) International civil servant
An international civil servant should be understood as a member of staff of
an international organization benefiting of a diplomatic status.
F) Goods and services destined for official use
Should be understood as “goods and services destined for official use”,
goods and services intended for the official use of the diplomatic
representation,
consulate or international organization.
These goods and services include:
1 – Acquiring property to house the chancery and residence of the Head of
Mission;
2 – Acquiring materials destined for the construction of the chancery and
the residence of the Head of Mission;
3 – Works and real estate services related to the development and securing
of buildings referred to in 1) and 2) when the cost is borne directly by the
mission;
4 – Services relating to water supply, gas, electricity, telecommunications
and cable distribution in the premises of the chancery and residence of
the Head of Mission;
5 – The procurement of goods and services for the equipment of the
premises of the mission or the residence of the Head of Mission. These
include:
- Furniture and office equipment (including supplies and equipment
destined to maintain offices);
- Appliances, telecommunication and cable distribution equipments;
- Official vehicles and other means of conveyance used in connection with
the mission whose list was duly transmitted to the Ministry in charge of
External Relations together with copies of registration cards and
certificates of insurance;

- Estimates of repairs and maintenance of official vehicles of diplomatic
missions, consulates or representations of international organizations;
- Purchases of fuel for official vehicles in the limits set out in schedule 2.
Section 2. Overviews
A) Reciprocity clause
Can only benefit from diplomatic exemptions under this instruction, the
accredited countries that have agree on reciprocal basis, to accord similar
advantages to Cameroons diplomatic missions or consulates, which are or
would be in place.
B) Exclusions
Cameroonian nationals of foreign diplomatic and consular missions and
international organizations as well as their family members are barred tax
franchise benefits.
Members of the service staff (people employed as domestic servants of
diplomatic missions, consulates and international organization) and
“private servants” (employees at the private service of a member of the
representation) do not enjoy tax franchise.
C) Special clauses
For international organizations, the establishment agreement which
governs or the Headquarters Agreement signed with the Republic of
Cameroon must explicitly provide the benefit of the advantages accorded
under this instruction, as well as the ranks and functions of the benefiting
officers.
A possible check may be conducted only in the presence and with the
consent of the diplomatic or consular officer, the international civil servant
concerned or his authorized representative.
CHAPTER II:
THE SCOPE OF DIPLOMATIC FRANCHISE
Section 1. Of personal income tax
A) The exempt personnel
Are exempt from paying PIT in Cameroon for activities in connection with
their official duties:
- The Head of mission;
- Diplomatic or consular officers holders of a diplomatic card issued by the
Minister External Relations;
- Members of staff of international organizations of diplomatic status and

those who the Establishment Agreement or Headquarters agreement clearly
states the franchise.
B) The special case of the administrative and technical staff
The technical and administrative staffs of diplomatic missions and similar
bodies are exempt from the payment of PIT once it is established that they
are liable to income tax in their country of origin.
In any case, if there is absence of evidence establishing their liability to
income tax in their countries of origin, they remain subject to PIT under the
provisions of tax law of Cameroon.
Section 2. Of Value Added Tax (VAT)
A) Applicable regime to Diplomatic mission, consulates and
international organization
Diplomatic missions, consulates and international organizations are exempt
from the payment of VAT for the purchase of movable and immovable
property for the equipment of their premises.
This exemption also covers expenditures for vehicle repairs, the acquisition
of uniforms for the working staff, water supply, electricity, gas, cable
distribution and telecommunication as well as goods and services acquired
during exceptional circumstances such international days and official
festivals of the international organization, diplomatic mission and
consulates.
The above exemption also covers the purchase of fuel in the quantities
specified limits set out in schedules 1 and 2.
B) The applicable regime to the Head of mission
The Head of mission is exempt from VAT on the purchase of movable
property
for his residence, spending on maintenance and repair of administrative
or service vehicles, as well as on supplies of water, electricity, gas,
telecommunication and cable.
This exemption also extends to quarterly purchase of personal property
within
the quantities specified limits set out in schedules 1 and 2.
C) The regime applicable to the diplomatic staff
The diplomatic staffs of diplomatic missions, consulates and international
organizations accredited to Cameroon enjoy the same advantages as heads
of diplomatic missions within the quantities specified set out in schedules 1
and 2.
D) The regime applicable to the administrative and technical staff of
diplomatic missions, consulates and international organizations

The administrative and technical staffs of diplomatic missions, consulates
and international organizations accredited to Cameroon enjoy, within the
six (06) months their first installation, the exemption from VAT on
purchases of goods and services for their personal use.
The tax law in force in Cameroon shall be applicable to the staff that do not
benefit of the privileges enshrined in this instruction.
Section 3. Of the special Tax on Petroleum Products
The diplomatic mission, consulate, international organization and the staff
of diplomatic rank are exempt from the payment of the special tax on
petroleum products in the quantities specified in schedules 1 and 2.
Section 4. Of registration fees, stamp and tax on land ownership
As concerns registration fees, stamp and tax on real estate, diplomatic
missions, consulates and international organizations enjoy the following:
- Acts for which registration is incumbent upon an international
organization are registered for free unless otherwise stipulated in a
Headquarter agreement with a country of the Economic and Monetary
Organization of Central Africa.
- Acts established by foreign diplomatic missions and Consulates of the
Economic and Monetary Organization of Central Africa are exempt
from the formality of registration.
- Subject to reciprocity, nationals who are not members of CEMAC are
exempt from stamp duty on passports and visas.
- The following are exempt from stamp duty on resident permit :
 Assistance staff or of technical cooperation;
 Staff of military or police cooperation;
 Non diplomatic staff of diplomatic mission, consulates and international
organizations accredited to Cameroon.
- Exemption from property tax on real estate belonging to diplomatic
missions and international organizations haven signed a headquarter
agreement with Cameroon. However, the tax is due where the
diplomatic mission, consulate or international organizations are no
longer tenants of the building. In this case the owner of the property
remains liable to property tax.
- Exemption from stamp duty on motor vehicles (vignette automobile) for
vehicles owned by those enjoying diplomatic or consular privileges and
vehicles used exclusively on temporary admission under international
cooperation projects.
- Members of diplomatic missions, consulates and international
organizations are exempt from airport stamp duty.

CHAPTER III:
PROCEDURES OF EXEMPTION AND REFUND TAXES ISSUES
Section 1. Tax exemption title issue

The petitions must be formulated like a verbal note signed by the head of
mission, the Chargé d’Affaires or any other diplomatic designated for, and
addressed to the Minister of External Relations who, after certification will
transmit it to the Minister of Finance (DIRECTORATE GENERAL OF
TAXATION).
Petitions must be quantified and purchases done through specific suppliers.
So, the pro forma bill which comes with the petition must clearly mention
the name, address and Unique Identifying number of the supplier. The pro
forma must also clearly show the amount for which the exemption is
requested.
Any petition which does not respect that procedure is sent back to the
Minister of External Relations.
The certification of the Ministry of External Relations on top of the petition
testify:
- the steadiness of the accreditation of the mission
- the effectivity of the steadiness for the advantage requested
- the appropriateness or adequacy of the petition to quotas
The exemption tax certificate issued by the Minister of Finance
(Directorate General of Taxation) grantee:
- the steadiness of the petition according to the General Tax Code
disposals;
- the steadiness of written proof or evidence;
- the respect of quotas determined by this instruction.
Specifically about fuel tax exemption, diplomatic missions, consular, and
international organisation, must periodically send to the Minister of
External Relations, the inventory of their cars, with their registrations
books and their insurance certificates. This inventory must precisely have
names, first names, the quality of those who the vehicles have been
allocated to. It must also clearly precise the year of acquiring and be
permanently up dated.
Tax exemption title issued through this instruction are valid for 3 months,
without a possibility of postponement or anticipation if it concerns fuel or
quarterly house provisions of diploma tics missions, consular and
international organizations, even their employees or staff.
They have 6 months validity with an exceptional extension of 3 months in
others cases.

Exemption titles concerning the administrative and technical staff can not
be extended unless there is a justified case of force majeure.
Section 2. The refund taxes
In conformity with the provision of section 149 of the General Tax Code,
diplomatic missions, consular and international organisation may apply for
the refund of VAT
At the end of each quarter, refund taxes applications must be filled and
certified by the head of mission, the Chargé d’Affaires or any other
diplomatic designated for, and addressed to the Minister of External
Relations who will transmit it to Minister of Finance (Directorate General
of Taxation).
TITLE 2
PRIVILEGES IN CUSTOMS
CHAPTER I:
IMPORTATION, USE AND VEHICLES TRANSFER
Section 1. Importation
Can import tourism vehicles with exemption from duties or with tax
exemption are:
- diplomatic missions, consular, international organisation for their
services needs;
- members of their diplomatic, administrative and technical staff none
Cameroonians for private use.
The benefit of that importation for the diplomatic staff is limited to two
vehicles per family related to his size, and to one car per family for
administrative and technical staff.
The benefit of importation with tax exemption is granted for one year
renewable.
Vehicles importation is done according to a registration “ d’acquit-à-
caution” in guarantee to rights and taxes eventually incurred.
However, about particular case of cars belonging to the property of the
diplomatic mission, consular or international organisation, the financial
guarantee is replaced by a moral guarantee of the head of mission, who
accept to submit himself to the regulation of temporary importation of
vehicles of
tourism as:
- annual renewal of the temporary importation title;
- ban of offering or selling vehicles under temporary importation without
previous agreement of Minister of External Relations;
- exclusively use for services or strictly personal.

Section 2. using and transfer
The vehicle strictly devoted to the beneficiary can not be sold, offered or
replaced during 3 months, from the registration date unless a case of “force
majeure” is establish (mechanical destruction, theft, important accident
damages, final departure of the beneficiary).
In case of re exportation, the beneficiary must regularize the customs
situation of his car.
The disposal above does not concern vehicles given to physical or moral
persons benefiting for the temporary importation system or temporary
admission system.
Any way, the transfer must previously be authorized by the Minister of
External Relations.
CHAPTER II:
PROVISIONS APPLICABLES TO GOODS IDENTIFIABLES
AS FOR LONG LASTING CONSUMPTION, EQUIPMENTS
AND BUILDING MATERIALS
Section 1. Goods identifiable as for long lasting consumption
In conformity with above provisions, rights and taxes exemption for
importation of goods like refrigerators, air conditioners, video recorder,
cookers, televisions, motorized bike, furniture, etc… is agree for the first
installation of (ayants droits diplomatic) and none diplomatic
(administrative and technical staff) and for the duration of their stay only
for diplomatic agents. Nevertheless, for those ones, the duration of life of
articles will be taken in account and the regularization of the customs
situation of the previous exempted ones.
Section 2. Equipments and building materials
Only equipment and building material devoted to the building of
diplomatic mission, chancelleries, consulate head of by a consular civil
servant can
benefit of customs exemption or the refund of paid taxes.
Material and Equipment above are considered to be an integral part of
work involved.
Section 3. Selling or ofering goods identifiable as for long lasting
consumption.
Goods identifiable as for long lasting consumption and devoted to the
official use of diplomatic mission, international organization or the use of
their
members can not be given up or sold.
In fact, the application for exemption from customs duties established by
the head of the representation and certified by qualified Cameroonians

services, specify the commitment of the beneficiary not to dell or offer
goods.
TITLE 3
FINAL PROVISIONS
It is still understandable that quantities indicated in annex 1 and 2 are the
roof or the limit which can not be crossed and exemption duties granted
under head of mission responsibility must correspond to the real needs of
beneficiaries.
Goods exempted in this instruction notably equipment and building
materials must be delivered to the beneficiary of the exemption certificate
or to his representative duly appointed.
The related deliveries slip must necessarily include the names, first names,
addresses of the head of reception and eventually the type and the
registration vehicle number, driver’s name, the date and all the helpful
information.
Moreover, they must resume the number and the date of the definitive bill
and payment modalities (check number, bank, cash…)
If the definitive bill is also a delivery slip, it must obligatory include above
mentions.
The non-observance of provisions above may lead to, in case of offence,
the responsibility of the defaulting supplier.
The re exportation of goods and vehicles admitted to the exemption from
customs duties must be certified by customs services and copy of the
helpful documents handed over to the Minister of External Relations to up
date the master file involved.
The present instruction is applicable from the date of signature. It abrogates
provisions of the interministerial Instruction No 0123/MINFI/DIPL of the
20th November 1989 related to the application of diplomatic privileges and
modify the provisions contrary of Instruction No 0001/MINEFI/DI/L of the
4th February 2004 précising modalities of application of the fiscal
provisions of the Finance Law for the year 2004.

APPENDIX 1
Quarterly quota authorize for house provisions and goods long lasting
consumption for the diplomatic corps, consular and international
organization.
Head of mission Other diplomatic
Champagne and wines 120 litres 80 litres
Spirituous or spirits 60 litres 30 litres
Beers and non alcohol 80 cartons of 24 bottles of 60 cartons of 24 bottles
drinks 33cl or equivalent of 33cl or equivalent
2,000 cigarettes(10 cartons 1,600 cigarettes (8 cartons
Cigarettes of 200 cigarettes) of 200 cigarettes)
Tobacco 10 parquets 8 parquets
APPENDIX 2
Quarterly quota authorize for fuel exemption for the benefit of diplomatic
corps, consular and international organization.
Head of diplomatic Others
Official of mission
mission diplomatic
2,000 litres per
1,200 litres
Fuel vehicles up to 10 2,000 litres
vehicles

JOINT CIRCULAR N° 0002335 /MINATD/MINFI OF 20 OCTOBER
2010
TO SPECIFY THE MODALITIES OF APPLICATION OF LAW
NO 2009/019 OF 15 DECEMBER 2009 ON LOCAL TAXATION
THE MINISTER OF STATE, MINISTER OF TERRITORIAL

ADMINISTRATION AND DECENTRALIZATION AND THE MINISTER OF
FINANCE
TO:
- Municipal Executives ;
- The Director General of Taxes ;
- The Director General of Customs;
- The Director General of the Treasury, Financial and Monetary
Cooperation;
- The Director General of the Budget;
- The Director General of the Special Council Fund for Mutual
Assistance (FEICOM);
- The Director of Decentralized Territorial Communities;
- Regional Revenue Collectors;
- Municipal Revenue collectors.
The Law on local taxation promulgated on 15 December 2009 falls in line
with the implementation of the decentralization process.
Essentially, the new disposition aims at:
- raising the level of fiscal revenue of local councils through the transfer
in
their favour of the proceeds of some taxes and dues ;
- ensuring a better reallocation of resources through fiscal equalisation;
- reinforcing the financial autonomy of decentralized territorial
communities by the organization of the progressive transfer of
competences in terms of the management of local taxes and direct
access to the revenue devolved to them;
- the enhancing the values and revenue from local taxation.
This circular specifies the interpretation and application modalities of the
said law, and provides the practical orientations necessary for its
implementation.
It shall there by provide clarifications on:
- general provisions;
- the local development tax and communal taxes administered and
managed by the State but whose proceeds are destined to decentralized
territorial communities;

- communal taxes administered and collected by the decentralized
territorial communities;
- specific provisions to intermunicipal and equalization taxes and dues,
and to those of regions;
- procedural rules.
PART ONE
GENERAL PROVISIONS
A - Scope of application
The Law on local taxation treats all taxes and levies which are collected by
decentralized units or transferred to the said communities whatever their
nature and purpose.
As such, it applies:
- to councils;
- to city councils;
- to sub divisional councils;
- to the regions;
- to inter-municipal bodies;
- and to any other type of territorial community created by the State.
B - Tax competences devolved to decentralized territorial communities
The Law on local taxation specifies that a territorial community can only
collect a tax, a due or a royalty if the said tax, due or royalty are created by
law, voted by the deliberating organ and authorized by the competent
authority.
Thus, the levying of a tax by a Decentralized Territorial Community can
only take place if three (3) cumulative conditions are fulfilled:
- the creation of the said levy by the law;
- the institution of this levy by the deliberating organ within the territorial
jurisdiction of the local community;
- the approval of the deliberation by the competent supervisory authority.
In fiscal matters, the exclusive competences of the decentralized territorial
communities are as follows:
- in terms of tax base, the institution within the communal area of
communal taxes already created by the law and fixing of rates and
tariffs within the limits and ranges provided for by the law, by the
municipal council during the annual budgetary session;
- in matters of collection of municipal taxes, the competence belongs to
the municipal Revenue collector after issue by the municipal recovery
services;
- in matters of litigation, the competence of the Municipal administrator
for examination at first instance of claims relating uniquely to municipal

taxes, to the exclusion of the local development tax and communal
taxes.
Moreover, it should be specified that the decentralized territorial
communitieshave no fiscal competence as concerns local taxes,
administered and managed by the State, of which the revenue is simply
transferred to them.
A- The principle of solidarity and harmonious development of all

decentralized territorial communities
The Law on local taxation implements the principle of solidarity among
decentralized territorial communities in view of their harmonious
development
It consecrates the principle of financing of this solidarity through two
mechanisms as follows:
- the principle of solidarity by inter-municipality through FEICOM;
- the principle of solidarity by equalization of the product of some local
taxes centralized by the said body.
1) The principle of solidarity by intermunicipality through
FEICOM
(article 116-1)
The mechanism of intermunicipality consists, for territorial communities to
transfer to FEICOM, a quota of the product of some dues and taxes.
To this effect, 20% of the product of additional council tax, parking fees,
business licenses, liquor licenses, the tax on land ownership and duties on
real estate transfer.
The revenue thus constituted serves to finance, the proper functioning of
the body on the one hand, and, the various interventions in favour of the
local communities on the other hand.
2) The principle of solidarity by equalization of the product of
some local
taxes centralized by FEICOM (article 5, 116-2, 119-2)
Article 5 of the law on local taxation institutes as such a horizontal
equalization mechanism which consists in centralizing and redistributing
some shares of taxes and dues, in order that the territorial communities
with high tax yields palliate the insufficiency of resources of local
communities with low fiscal potential, by direct payment into their
budgets.
The centralization of the following products, subject to equalization, is
assured
by FEICOM:

- 70% of additional council taxes including;
- 28% of basic deduction in favour of the council or the City council;
- 42% of the balance centralized to FEICOM in conformity to the
regulatory.
provisions in force;
- 20% of the share of annual forestry royalty transferred to councils;
- 100% of windscreen licenses.
The application modalities of the equalization are fixed by special texts.
D - Modalities of follow up of the output of local taxes
According to article 6 of the law on local taxation “the State makes sure
that the annual output of local taxes corresponds to a proportional rate
established in relation with its level of fiscal resources “.
“To this effect, the financial services of the State involved in the fiscal
management of territorial communities are supposed to ensure, with the
same efficiency as for State taxes, the collection of local taxes of which
they have the responsibility”.
The Law thus lays down the principle of efficiency and profitability in the
management and follow up of local taxes.
In order to arrive at this result, the officials of taxation services of the State
and decentralized territorial communities should determine annually:
- the quantitative objectives of the revenue expected per nature of tax ;
- the qualitative and quantitative indicators for follow up-evaluation of
the said revenue.
The term “indicator” refers to the various criteria or markers capable of
enabling us appraise and evaluate monthly and quarterly the output level of
taxes and dues of the DTCs.
PART II:
BUSINESS LICENCE
Articles 8, 9, 10, 11: criteria of liability
Any natural or corporate body which exercises a lucrative activity in a
habitual manner within a council area is subject to business license
contribution.
It should be understood that by habitual and lucrative activity, means any
repetitive exercise of acts of trade as a profession with the goal of realizing
a profit.
Non lucrative activities recognized as public utility by a decree and those to
which access is free are excluded from this category.

However, some activities exercised whatever their nature and the amount
of turnover realized, are liable to the business license payment as of right.
These are notably the activities presented in annex II of the law on local
taxation that obligatorily requires the establishment of a business license
for the person carrying them out.
It should be underscored that the activities of nongovernmental
organizations and common interest groupings are considered as non
lucrative activities when they are recognized as public utility by decree and
when access to the services they offer is free of charge.
Article 12: Exoneration from business license for new enterprises
New enterprises are exonerated from the payment of the business license
during the first two years of their activity.
For the implementation of this measure, we should understand “new
enterprise “to mean that which is registered in the trade register during the
year considered and who goes to the taxation service for the first
registration.
On the basis of an application introduced by this category of enterprises,
the chief of the competent taxation centre (DTC, METC, LTU, etc.) issues
a license bearing the indication “EXONERATED” which they can use in
theirvarious transactions.
Shall not be considered as new enterprises for the benefit of the measure,
enterprises that were previously under the discharge system of taxation and
have been reclassified to the business license, enterprises already having a
single identifier and simply changing the place of filing returns or better
still, those registered in the trade register and changing management.
Similarly, new enterprises shall remain subject to the other formalities
surrounding the creation of a tax file in their relevant centre, notably the
location, registration, the payment of various duties …
Concerning the computation of the two year deadline during which the
exoneration is valid, any year started counts for a full year.
Moreover, enterprises having benefited from this measure and which after
the years of exoneration are eligible to particular tax regime providing
similar advantages can still aspire to the benefit of the said exoneration.
Articles 13, 14, 15, 16, 17, 18, 19, 20 and 21: Assesment modalities
The modalities for the establishment of the license have not been modified
by the new law. Consequently, the rules governing the place of
establishment, the personality, the annual nature of the license and the
calculation shall continue to be applied.
Therefore, the license should be declared within the ten (10) days which
follow the start of the taxable activity, even in case of exoneration.

In case of renewal, the annual declaration should be made within the first
two months of the year, that is to say before the 1st of March, or within the
first two (02) months following the end of the two (02) years temporary
exoneration.
Taxation services shall particularly see into it that, in addition to the
habitual information on the identification of the taxpayer, the license
return contains necessarily:
- the number of the trade register;
- the registration number of the enterprise;
- the references of location (of head office and respective establishments
per
town, quarter street, door number) ;
- the nature of activity;
- amount of turnover ;
- the reference of the last receipt of land tax or of the tenancy contract;
The license due is the result of the application of a digressive rate fixed by
the beneficiary local councils on the turnover realized by the taxpayer
during the previous financial year.
For the final determination of the turnover of the previous financial year
(N-1), the taxation services will carry as the case may be rectifications of
the bases at the time of declaration of the CT and VAT balances.
The rates applicable are fixed by the deliberating organ of each beneficiary
council in conformity with the range retained by the law.
It should be recalled that the particular modalities for the calculation of
the license of interurban transporters of persons, transporters of goods and
enterprises realizing a turnover higher than 2 billion francs are maintained.
Thus:
- individuals subject to the simplified regime of transporters provided for
in article 64 of the General Tax Code pay the license according to the
modalities defined in article 13 (5) of the law on local taxation;
- individuals or corporate bodies under the actual regime are liable to the
license annually according to the global turnover of the vehicles.
For this last case, the transporter of goods or of persons concerned
establishes a single license for all their vehicles at the council hosting the
head office of the enterprise.
As concerns the bases of assessment for enterprises fully subjected to the
license, where the turnover is less than five million, the minimum of levy
should be retained by using the range of 0.283 % to 0.400% of annex I
concerning the table of the corresponding classes of licenses and the
corresponding brackets.

Articles 29, 30, 31, 32: Sanctions
The sanctions provided for in case of nonpayment, late payment, failure to
display the license or exercise of an illegal or forbidden activity are the
same as those provided for previously.
Also, the following penalties should be applied:
- 10% per month of delay of payment of the license, with a maximum of
30% of the tax due;
- Best judgment assessment for any taxpayer not having paid the license
with an increase of 50% or 100% of the duties due, depending on
whether good faith is established or not;
- CFA 10,000 francs in case of failure to display the license;
- Collection of duties for the license in case of the exercise of an illegal
or prohibited activity accompanied by an increase of 100% of the
duties, without issuance of the license;
- For the particular case of transport enterprises, the failure to present the
license leads to the impounding of the vehicle.
Moreover, the measures concerning the closure of establishments and
impounding of vehicles are still in force.
PART III:
LIQUOR LICENCES
Articles 33, 34, 35, 36, 37,40 : criteria of liability
Individuals or corporate bodies with or without authorization, carrying out
the manufacture, whole sale or retailing of alcoholic drinks shall be subject
to the liquor license.
The same thing holds for importers of the abovementioned drinks, which
are equally subject to the liquor license, even when these drinks constitute
the accessory of a principal activity.
As a reminder, the sale of mineral water, gaseous waters, aromatized or not
by non alcoholic extracts and the sale of fresh unfermented juice, when it is
carried out in a separate establishment from the one comprising the taxable
drinks does not give rise to liquor license. However, when this water is
sold in the same establishment as the taxable drinks, it is subject to the
liquor license.
Articles 43, 44: Assessment modalities
With regard to the assessment modalities, new tariffs are provided for by
the law on local taxation. The amount of the license due is determined by
applying the amount of the license or of the discharge tax on the tariff
corresponding to the category of drinks concerned as follows:

Nature of Activities liable to the Activities liable to the
activity business license discharge or global tax
Class of Basic Contribution business to Amount of the global
License element license tax
Non-
02 times the business 01 time the amount
1st class alcoholic
license of the global tax
beverages
Alcoholic
04 times the business 02 times the amount
2nd class beverages
license of the global tax
However, with regard to operations capable of giving rise to the various

licenses realized within the same establishment, the base to be retained for
the calculation of the licenses shall be that of the activity giving rise to the
highest license. Thus for example, if an enterprise offers to its customers
at
the same time alcoholic and non-alcoholic drinks, the license duty to be
taken into account shall be liquidated on the basis of alcoholic drinks.
Article 43: Sanctions
The nonpayment, the non display or the non presentation of the license, are
subject to the sanctions provided for the same offences in terms of business
license.
PART IV:
THE GLOBAL OR DISCHARGE TAX:
Article 45: Criteria of liability

In addition to commercial, industrial and other activities which were
already subject to discharge tax, the law on local taxation extends the scope
of this tax to artisanal and agropastoral activities that neither fall under the
regime of actual benefit nor the simplified taxation system, nor the basic
system, and of which the turnover is less than 15,000,000.
Article 46, 47: Assessment modalities
The assessment modalities of the existing discharge tax were maintained by
the new law on local taxation.
Nevertheless, and as a reminder, the discharge tax is due per council and
per establishment, except for mobile traders who pay their discharge tax in
the council of their residence.
The discharge tax is equally due per distinct activity, the distinction of
activities being formed here in conformity to the list fixed by the law.
Thus, if in the same establishment are exercised two distinctive activities

according to the abovementioned list, and which are not complementary,
each of activity should be subject to a separate taxation.
As an illustration, if the same establishment sells educational stationeries
and deals in hair dressing, each of these activities is subject to the payment
of a separate discharge tax.
The product of the discharge tax is entirely devolved to the councils and
subdivisional councils, to the exclusion of city councils, and henceforth of
FEICOM.
The persons liable should pay a tax on local development which is a tax
due in return for specific services and whose modalities are specified later
on.
On the contrary, the audiovisual royalty is not applicable to the discharge
tax.
The tariff of the discharge tax is fixed by deliberation of the council
according to the list of activities fixed by the law in the following
categories and brackets:
- Category A 0F to 20,000 F
- Category B 20,001 F to
40,000 F
- Category C 41,001 F to
50,000 F
- Category D 51,001 F to
100,000F
The discharge tax is declared and paid within the fifteen (15) days that
follow the end of each quarter. Successive payments are inscribed on the
discharge tax follow up form.
The levying of the discharge tax is done by the taxation services, in a
unique issue slip in favour of the council or the subdivisional council of the
location of the enterprise.
Article 47: Sanctions
The Law institutes sanctions in case of nonpayment of the discharge tax,
and of failure to display the payment form of the said tax.
In case of nonpayment of the discharge tax within the legal deadlines,
the closure of the establishment shall be effected, and concomitantly, the
application of a penalty of 30% of the tax due.
The non display or the non production of the discharge tax payment form
shall lead to the payment of a fine of CFA 5,000 F CFA, under the same
conditions as the principal tax.
The sanctions for nonpayment of the discharge tax are not cumulative with

those applicable for failure to display or to produce the discharge tax
payment form.
For hawkers and transporters, a seizure of goods can be carried out, in
conformity with the modalities provided for by the law. Perishable goods
can
only be seized after a warning is served to the taxpayer according to the
forms
provided for by the law.
However, taxpayers under the discharge tax can opt for the basic system.
This
option being irrevocable, it follows that from its notification by the
taxpayer
to the chief of taxation centre, it becomes final.
PART V
LAND TAX AND DEEDS OF CONVEYANCE
Article 48 et 49: Transfer to councils of the product of land tax on real
estate ownership and deeds of conveyance
The provisions relating to liability to land tax and the transfer of ownership
of property remain those contained in the General Tax Code. The law on
local
taxation however consecrates the transfer of the product of land tax and the
registration duties on the conveyances to the council of the place of their
situation.
However, there shall no longer be the collection of additional council taxes
on land tax.
PART VI
TAX ON GAMBLING
Article 50: Total transfer to the councils of the product of the tax on
gambling
The law on local taxation consecrates the integral transfer of the tax on
gambling to the council of the place of exploitation of the games.
However, for towns endowed with a city council, the tax on gambling is
integrally and exclusively remitted to the city council.
The general rules relating to the tax on gambling are still governed by the
General Tax Code and its texts of application.

Notwithstanding, there shall no longer be any collection of additional
council
tax on this tax.
PART VII
WINDSCREEN LICENCE
Article 51: Complete transfer to the councils of the product of the
automobile stamp duty
The law on local taxation consecrates the integral redistribution of the
product
of automobile stamp duty to councils and city councils by the equalization
mechanism. The modalities of this redistribution are set by a special text.
Consequently, FEICOM or any other body in charge of the centralization
and
equalization should not carry out deduction of any nature whatsoever on
the
product of the windscreen license which is remitted to it.
The provisions relating to the tariffs, collection modalities, payment
deadlines,
exonerations and sanctions are still those contained in the provisions of
articles
594 to 603 of the General Tax Code and its texts of application.
The modalities of ordering, sale and the regime of remittances on the sale
of
windscreen license are fixed by a special text.
PART VIII
THE ANNUAL FORESTRY ROYALTY
Article 52: Distribution of the communal share of the annual forestry
royalty
In conformity with the provisions of article 243 of the General Tax Code,
councils benefit from a 40% share of the product of the annual forestry
royalty.
The law on local taxation fixes the distribution of this share as follows:
- 50% as withholding at source to the profit of the council of location;
- 50 % as the balance centralized for FEICOM or any other body charged
with
the centralization and equalization of local taxes.
By council of location, it should be understood the council hosting the
surface
area of the forestry exploitation title (UFA, sale of felled timber) giving

rise to
payment of the royalty and not that hosting the headquarters of the
enterprise
exploiting the title.
When an exploitation title covers the territory of more than one council, the
distribution of the share pertaining to the council of location should be
done
proportionately to the surface area of the title occupied in each council.
Thus for the concessions, the AFR is paid in three installments of an equal
amount and successively on 15 March, 15 June and 15 September of the
year,
to the competent taxation services. For the sales of felled timber, the
royalty
is paid in totality within the forty-five (45) days that follow the deposit or
the
renewal of the title owner’s bank caution.
PART IX
ADDITIONAL COUNCIL TAX:
Articles 53 to 56: The additional council taxes are collected by the
taxation
and customs administrations in favour of the council. The additional tax
being
deducted at the same time as the principal of the tax on which they are
levied,
their collection follows the lot of these taxes whose collection modalities
are those provided for in the General Tax and the Customs Code.
The product of the additional council tax is distributed as follows:
- 10% to the State, as levying and collection fees;
- 20% in favour of the Special Fund for Mutual Assistance (FEICOM);
- 70% in favour of councils, sub divisional councils and city councils.
The distribution and the issue of the additional council tax is done in
accordance
with the provisions of articles 55, 115 and 116 of the law on local taxation.
PART X
COUNCILS TAXES
I - THE LOCAL DEVELOPMENT TAX (LDT)
1) General provisions
The Local Development Tax instituted by the law on local taxation is
applicable

as of right. To this effect, the collection of the said tax is not subordinate to
the
vote of the municipal council or the city council.
The LDT is collected in return for the services such as public lighting,
drainage,
refuse disposal, the functioning of ambulances, water and electricity
supply.
This requirement for consideration derives from the obligation that weighs
on
the local communities to work towards the provision of the
abovementioned
services and as well as their maintenance.
Moreover, it should be noted that the product of the LDT is allocated in
priority to development or to the maintenance of services. As such, the
expenditure projection for the development and maintenance of these basic
services should be at least equal to the LDT revenue collected during the
previous financial year.
2) Liability
Those liable to the payment of the local development tax are natural
persons, including those liable to the global tax and business license for
their
professional activities.
The natural persons mentioned here, besides those liable to the business
license and discharge/global tax, include employees of the public or
private
sector, earners of a monthly salary or a salary arrears. Nevertheless natural
persons having a monthly salary less than CFA 62 000 francs are
exonerated
from the payment of the said tax.
3) Assessment
The LDT is levied on the basic salary for workers of the public sector, and
on
the salary corresponding to their categories with regards to employees of
the
private sector, as well as on the principal of tax, as concerns persons liable
to
the discharge/global tax or to business license.
The basic salary refers to the index or wage corresponding to a category,
served to the worker. It does not include allowances and other advantages
in

kind which contribute to the gross salary. The basic salary is equally
different
from net salary which refers to the gross salary minus the taxes and social
dues.
It is due for natural persons from the payment of the salary to the
employee,
and is payable at the same date like every other withholding at source that
has
to be carried out from the employee’s salary by the employer.
For natural persons or corporate entities liable to the global tax or the
business
license, the LDT is due during payment of the global tax or the business
license on which it is levied. Enterprises of the Large Tax Unit and the
METC
are supposed to issue a unique transfer order for the license, which should
specify the share of the LDT.
The law on local taxation fixes the maximum tariffs of the LDT. It is thus
left
to the beneficiary councils and city councils to communicate to the taxation
services, the tariffs set by the council within the ranges fixed by the law.
When
the tariffs are not communicated to the services, the latter apply the
maximum
tariffs the maximum tariff of a tax bracket constituting the minimum tariff
of
the upper bracket.
For employees of the public sector, the proceeds of the LDT is centralized
at
FEICOM and shared to all the councils just as the council additional surtax.
4) Sanctions
Given the specificity of this tax, the sanctions relating to the nonpayment
of
the local development tax, follow the procedures applicable to the taxes
and
duties on which it is levied.
II- THE OTHER MUNICIPAL TAXES

Articles 61 et 62: General provision relating to communal taxes
The law on council tax institutes besides the local development tax, other
local taxes which are exhaustively enumerated. Councils in the frame of

this
enumeration can instate them by deliberation of the municipal council.
Unlike the LDT for which the council is empowered to deliberate on the
rates applicable in the jurisdiction of the municipality, a council tax shall
be
levied in the territory of the municipality only if it has been established by
the municipal council. This deliberation where appropriate, shall fix the
rates
when the law provides ranges within which the municipality is authorized
to
adopt the rates applicable in its territorial jurisdiction.
In more concrete terms, the councils can only collect a municipal tax when
the latter is provided for in article 62 of the law on local taxation and has
been
instituted by a deliberation of the municipal Council.
On the contrary, when the council has not instituted by deliberation within
its territorial jurisdiction the tax provided for in article 62 of the law on
local
taxation, this tax cannot be subject to deduction from the taxpayers of the
council.
A communal tax instituted by deliberation of the municipal council is due
by
any person who, within the territorial jurisdiction of the municipality,
either
carries out taxable operations, or fulfills the specific criteria provided for
by
the law for each tax, such as the keeping a liable good, the exercise of a
taxable activity, liability to a tax of an activity or a situation constituting its
developer as liable to tax.
A- SPECIFIC PROVISIONS TO THE VARIOUS MUNICIPAL

TAXES
Articles 63 to 65: The cattle slaughter tax
1) Liability
The cattle slaughter tax is due by everybody who slaughters livestock in a
slaughterhouse developed or managed by the council, whatever the quality
of
the person, whether the slaughtered animal is meant for domestic
consumption
or for sale. The animals referred to in this circular comprise all livestock
with
the exception of poultry and rabbits and rabbits.

Slaughterhouses developed by the council refer to those constructed,
repaired
or equipped by the municipality alone or with other public or private
persons,
once the latter carried out works there in view of rendering it operational. It
is not necessary that the infrastructure be the property of the municipality,
its participation in its development is sufficient for the collection of the
slaughtering tax.
By slaughterhouse managed by the municipality, it should be understood as
those that are either directly administered by the services of the
municipality,
or by means of a municipal management, or by a public establishment
created
by the council. Also forming part of it are developed slaughter houses or
the
premises used as such rented to the council by public or private persons
and
directly administered by the council.
The slaughtering tax is not due by the persons take their animals to be
killed in
slaughter houses developed or managed by public or private persons other
than
the council or communal public establishments duly authorized by virtue of
the legislation applicable in matters of the slaughtering of animals.
However,
these persons are not exempted from the payment of service duties and
taxes
collected by veterinary services by virtue of the legislation in the domain of
sanitary and veterinary inspection.
2) Assessment
The cattle slaughtering tax is due before any slaughter of animal is
underway
and payable at the time of presentation of the animals at the slaughter
house,
the latter being the generating act. The council services proceed to this
effect
with the registration of the animals to be slaughtered and to the collection
of
the duties as specified in article 65 (1).
Its rate is fixed respectively for cattle and equines at CFA 1,000 francs per
head, for pigs at CFA 400 francs per head and for sheep and goats at CFA

250
francs per head.
3) Sanctions
The fraudulent slaughtering of animals is punished by a fine per head of
cattle
killed fixed at CFA 10,000 francs for cattle and equines, and CFA 5,000
francs
for the other animals concerned. This fine which is collected without
prejudice
of the sanctions provided for by the legislation in matters of slaughtering
and
hygiene, is immediately payable from the moment the offence is noticed by
the municipal agents designated to this effect.
By fraudulent slaughtering, it should be understood in addition to the
slaughtering in slaughter houses developed or managed by the councils of
the
animals mentioned in article 64 without payment of the slaughtering duties,
any slaughtering of the said animals in violation of the legislation in
matters
of the slaughtering of animals and hygiene. The municipal services should
contact the veterinary services to ensure the respect of the said legislation.
It remains understood that fraudulent slaughtering of animals gives right to
the
collection of the slaughter tax normally due at the rates in force, in addition
to the fine for fraud.
It should also be recalled that the slaughtering tax being due before
slaughtering
of the animal, the nonpayment of the duties leads to the suspension of the
slaughter until the payment of the tax due.
Articles 66 to 72: The municipal tax on cattle
1) Liability
The council tax on livestock instituted by the law on local taxation is
payable
by owners of herds. It is due per year by individuals and entities possessing
herds from the 1st of January of the considered year, no matter whether it is
for
domestic or commercial purposes.
Consequently, the livestock council tax is due by persons who rear bovine
in view of selling them alive or in the form of meat (flesh), as canned
products, for touristic purpose, for domestic consumption, for scientific or

medical experiences or for any other goal insofar as they are not listed by
the
exemptions of Section 67.
The following are exempt from the payment of cattle tax:
- All State owned animals regardless of their use, at the exception of all
other
public entities including councils and public establishment;
- The owners and keepers of animals imported from abroad for the purpose
of reproduction, particularly for experimental purposes by scientific and
medical research structures, universities and agricultural training centers
and those imported by structures or individuals in view of reproduction in
breeding farms;
- Owners or keepers of animals employed in plowing and other agricultural
exploitations. This concerns animals used for labour activities. Those used
to drag carriages are liable to the payment of the tax if only they are not
employed for labour activities as well;
- Owners and keepers of animals bred by charitable organisations for social
works. Charity works shall refer to services rendered by recognized public
utility organisms carrying out non-profit making activities. They are
exempt
from the cattle tax solely for the keeping of animals used for a social goal,
that is, they are bred for the consumption of pensioners, in the course of
their training or apprenticeship agropastoral profession.
2) Liability and assessment modalities
The council cattle tax is payable no later than the 15 March of the fiscal
year
in respect of the number of cattle kept or owned. The taxpayer shall declare
no
later than the above mentioned date to the council of localization of the
herds.
The tax rate is decided by the municipal council within the range of 200
and
500 CFA FRANCS per head.
For the purpose of cattle tax, Council of localization of herds shall mean,
the
benefiting municipality of the proceeds of the tax, which may be the
council
or rural council where the animals are situated.
It is important to note that, when the taxpayer has paid the tax on livestock
for
a given year, his displacement within the jurisdiction of another

municipality
does not entail the payment of a new tax on the same animal for the same
year.
The taxpayer need only prove that he paid tax to another municipality.
A headcount of taxable animals is organized every year by the council of
location in conjunction with livestock services. This control is done at the
initiative of the council that determines the procedures under its
jurisdiction.
Moreover, it should be recalled that, the payment of council taxes on
livestock
does not exclude, where appropriate, the taxing for discharge tax or income
tax for the same animals when they perform activities liable to these taxes.
Thus, where a cattle owner who is liable to municipal tax on livestock also
exercises in a regular manner the activities of a livestock dealer, he shall be
liable based on his turnover, to personal income tax (PIT) according to the
regime in which he is classified or discharge tax as referred to in
paragraphs
b, c, and d of Article 46 (2).
3) Sanctions
Taxpayers of the council tax on livestock are required to pay their due no
later than 15 March of the year. Upon expiration of the deadline,
communal
services are entitled to issue an order to pay, lest the cattle in question is
seized
and impounded. In this case, before any return of his animals, the debtor
pays
the principal, impoundment fees and the costs relating to the maintenance
of
the animals during their stay in impoundment according to the provisions
of
section 130 of the law on council.
If within thirty days after the impoundment of animals, the debtor has not
paid his tax debt, the head of the cash desk may be authorized by the mayor
to
proceed with an auction sale of the animals according to the OHADA
Uniform
Act on simplified procedures on recovery and enforcement with regards to
article 130 of the above mentioned law.
Articles 73 to 76: The tax on fire arms
1) Liability
The tax on fire arms is due for a year by any holder of a fire arm, even out

of
use, and who is bound to make the declaration at the latest on the 15 March
of
the year in question at the council where the arm is located.
The keeping of a fire arm alone at the 1st of January of the year, whatever
the
use made of it by the holder, entails liability for the tax on fire arms for the
year in question. However, it should be noted that the keeping by dealers of
arms in their stores and warehouses, for sale does not make them liable to
this
tax. Meanwhile, using these arms makes the dealer liable.
Use of firearms is constituted by either personal usage for whatever end, or
by
the putting on hire for shooting stands, or by any other usage having as
effect
removing the arms from the warehouses and stores, even if the dealer
remains
its owner.
The following are exempted from the tax on fire arms, apart from firearms
dealers as specified above:
- The State for all the arms belonging to it including arms provided for
the various defence or security forces and those confiscated and kept by
administrative services, the police, the gendarmerie or the courts;
- Ordinance arms belonging to military men in active service and to reserve
officers.
2) Assessment
Persons liable for payment of tax on firearms are required to declare and
pay
the tax on firearms at the council of location of the weapon, on or before 15
March each year. The municipality of the place of location of the weapon
is
the place of residence of the owner.
The law has instituted the establishment at the latest 15 March of the
current year,
of a list of weapons held within the territorial jurisdiction of the
municipality
by the Divisional Officer and the head of the municipal executive. In the
preparation of this list, the head of the municipal executive conducts census
of persons holding firearms within the jurisdiction of the council, notably
by
inviting the people to declare their weapons through billboards and press.

Since citizens have the obligation to obtain an authorisation for carring
firearms
for some categories of weapons, the exploitation of the card index of
holders
of weapon can be carried out in view of the constitution of the said list.
3) Sanctions
Any concealment of taxable weapons, illegal detention or
misrepresentation
gives rise to a penalty of 100% of the evaded fee payable immediately in
addition to the principal amount of the tax normally due, without prejudice
to
the penalties laid down in the regulation on arms.
Article 77: Hygiene and sanitation tax
The Law on local taxation institutes a tax on hygiene and sanitation
collected
by the council for the control of foodstuffs and buildings for commercial
and
industrial use.
The modalities of application of this tax shall be specified by a special
instrument.
Article 78: Pounding fees
1) Liability
Impounding fees are due by the owners and holders of straying animals and
objects found without keeper or placed in violation of the regulation on the
traffic system. For the purpose of this measure, it is necessary that any of
the
liability criteria mentioned below be fulfilled:
- stray animals;
- establishment of a breach of traffic regulations;
- the existence of objects without keeper.
Stray animals should be understood as all animals found on the public
thoroughfare without an owner. The offence to the regulation on the traffic
system on its part is defined as any alleged breach of regulation on the use
of
the public thoroughfare notably the failure to present the parking tax stamp,
failure to pay the parking fee, irregular occupation of the public
thoroughfare.
For its part, the object without owner refers to any abandoned movable

good
which is found on the public highway.
2) Modalities for the collection of pound fees
The generating event of the pounding fees which coincides with the due
date
of the said fees is constituted by the entry of the good in a constructed and
secured enclosure, materialized by a pounding report issued by the council
staff or by the staff of the judicial police.
The simple establishment of the infringement does not lead to impounding
of
the good, but the collection of simple police fines. The impounding fees are
therefore not payable at the time of seizure of property.
For the application of impounding fees, it is up to the council or the city
council of the locality to fix by deliberation the applicable rates within the
limits laid down in article 79. It is thus up to the said municipality to
inform
taxation services within its jurisdiction as soon as possible about the chosen
rates. Lack of information would lead the taxation services to apply the
rates
in force during the previous year.
When this dues are applied for the first time within the jurisdiction of the
municipality, without the latter communicating the resolutions of the
deliberations fixing the applicable rates, the maximum legal rates will
be applied up to the holding of a deliberation setting out the rate to be
applied.
3) Sanctions
Impounding fees constitute a sanction. As a result, they come to
supplement
the fees for the breach of traffic regulations. The proportion of impounding
fees due by the offender is proportional to the number of days, the rates
being
fixed on a daily basis. The payment of the charges to the municipal revenue
collector immediately puts an end to the impoundment.
In case of non-payment of the impounding charges within the time limits
to the municipal revenue collector, he would go ahead, 30 days after the
pounding, to issue a warning to the owner or holder which is tantamount to
an
order to pay. This formal notice grants him an additional period of eight
days
to execute.
The warning takes the form of a letter addressed to the liable person to his

known address, or failing which by posting on billboards at the local
council
concerned. The revenue collector carries out the discharge of the fees due
by
the liable person and gives back the eventual balance to him.
Articles 80, 81, 82, 83, 84, 85 of 86: Market tolls
1) Liability
Tolls for a space on markets such as presented by the law on local taxation
are
collected from both regular traders and occasional sellers who occupy a
space
in all the market belonging to the subdivisional council or the city council
as
the case may be.
The regular trader is understood as the one who, in a continuous or habitual
manner, occupies a specific and permanent space in a market, whereas the
occasional seller is the one who exercises in a fortuitous or accidental
manner
in the said market.
2) Assessment
The fixing of the tariffs pertaining to the right of space on the market,
should
take into account the standard of living, the specialization of markets and
the
situation of major supply centers.
Disparity in life style should be understood as each locality to having a
standard of life that suits its degree of development. As such, the higher the
standard of living, the higher the toll for market space.
The specificity of the markets for its part is due to the fact that, some
markets
differ from others in relation to their size, the type of goods sold and the
volume of revenue that they generate.
With regards to the consideration of big supply centers, a ruling should be
given based on the fact that the tariffs are high, depending on whether one
is
nearer the big supply centers, and lower depending on whether one is
further
away from the said centers.
The abovementioned dues are payable as from the signature of the lease
agreement between the council and the trader, as concerns the regular

seller,
and are payable at maturity of the contract. For the occasional seller, the
generating factor and the liability coincide with each other, which implies
that the dues are payable and paid as from the installation of the goods in
the
market.
3) Sanctions
A fine ranging from CFA 5,000 francs and CFA 10,000 francs is provided
for
in case of sub-letting or the nonpayment of the dues per day.
The counting of the deadline here runs as from the day when the sub-letting
or the nonpayment is established, on a report drawn up by a council agent
and
co-signed by the insolvent trader.
The sanctions for daily dues are to the tune of a due in addition to the one
regularly due, or the confiscation of the goods until the payment of the
corresponding fine.
Articles 87, 88, 89, 90: building or installation permit fees
The Law on local taxation gives specifications on the collection of fees on
building or implantation permit.
1) Liability
By building or implantation permit, we mean the authorization that a user
solicits from the municipal administrator for a construction or an
installation,
be it in temporary materials or in permanent materials, simple adjustments
or new constructions. The fees subsequent to the planned construction or
development, at the headquarters of the council or in the agglomerations,
are
proportional to the value of the construction.
2) Assessment
For the determination of the value of the construction, or the developments,
an
estimate should be made, and approved by the municipal technical
services.
The fees accruing thereto are due from the moment the estimate is
approved
by the competent service, and payable before the issuance of the requested
permit.
The said fees are collected by the city council services for the subdivisional
councils and by the councils in towns not having city councils.

Building permit fees to be paid represent 1% of the value of the
construction
authorized by the technical services of the council.
3) Sanctions
Default of the building or installation permit is liable to a fine of 30% of
the
fees due paid in favour of the council.
However, the application of the above fine does not exempt the debtor
from
the payment of the fees normally due.
No other sanction should be applicable, except for the measures provided
for
by law.
The liability of the abovementioned 30% fine runs as from the day of
commencement of the works.
Articles: 91, 92, 93: Temporal occupation of the public thoroughfare
fee
1) Scope
By temporal occupation of the public thoroughfare, we mean any
installation
or use of the public thoroughfare as determined by the act which authorizes
it
issued by the competent municipal authority. The public thoroughfare or
right
of way is understood here as a parcel for public use, such as road,
easements,
roads. This occupation can be materialized by deposits of materials
including
sand, stones, wood, and display of furniture, goods or any other objects.
Moreover, as from the entry into force of the new law, filling stations,
vehicles
and advertising media are excluded from the scope of the said fees.
2) Assessment
The collection of the fees for temporary occupation of the public
thoroughfare
arises from its occupation. The due dates of such fees shall run from the
effective occupation of the thoroughfare in question.
The tariff of the fees for temporary occupation of the thoroughfare is voted

by
the council with the maximum rate of 2,000 francs per m2 per day.
3) Sanctions
The lack of authorization or reduction of the area occupied, delay or default
of payment shall entail the application of a penalty of 100% of the amount
of
duty owed in principal.
In case of unauthorized occupation, fees and subsequent penalties are due
as
from the first day of effective occupation of the space in question.
Articles 94, 95, 96: Parking fee

1) Liability
The collection of the parking fee can take place in towns and cities where
municipalities have made arrangements for parking sites or traffic plan.
2) Method of taxation
The parking fee is collected quarterly by the municipality of the domicile
of
the carrier at the following maximum rates:
- Bikes: 3,000 francs;
- Taxi: 10,000 francs;
- Bus: 15,000.
Cars or vehicles not specifically covered by law are exempt from paying
the
parking fee.
The liability of the tax is due on or before the fifteenth day following the
beginning of each quarter.
The parking fee is levied against issuance of a parking license, in the
model
of the windscreen license
Modalities for ordering, security and sale of the parking license are set by
a
particular text.
Distribution of proceeds of the parking fee:
- City council of the establishment ... ... ... .... ... ... ... ... ... ... .... 80%
- Share of FEICOM ... ... ... ... ... ... ... ... ... ... .... ... ... ... ... ... ... 20%
The subdivisional councils do not receive the proceeds from the parking
tax.
Articles 97 and 98: Parking lot fees
1) Liability

Occupancy fees of parking lots shall be payable by operators of vehicles
for
the transportation of goods and people such as, trucks, vans and buses only.
However, the institution of the fee is contingent on the existence of a space
designated for that purpose by the municipality, the city council or the
subdivisional council as appropriate.
2) Assessment
Payment of parking fees is determined by vehicle access to the parking lot.
The maximum rates of the right to occupy the parking lots are set as
follows:
- Small Buses and trucks: 1,000 francs per day;
- Big Trucks and buses: 2,000 francs a day.
The parking fee is paid against a receipt.
The methods of controlling, securing and managing receipts from parking
fees shall be determined by a particular text.
3) Penalties
Failure to pay fees or parking outside the parking lot, must be evidenced by
a statement made by the municipal officer on duty. It entails not only the
payment of duties owed in principal, but also the impounding of the
vehicle.
Article 99: Platform ticket
1) Liability
The law on local taxation institutes a tax on loading made in a bus station
or in
a municipal wharf built by the municipality. For this purpose, any vehicle
or
boat is subject to payment of a platform ticket, once it gets into a bus
station
or a wharf.
Similarly, any transportation vehicle or any boat that packs even outside
the
bus station or wharf also remains subject to payment of the said ticket.
2) Assessment
The tariffs fixed should be regarded as maxima. Therefore, the rates
actually
applied in each municipality are set by the deliberative body, under the
conditions and limitations relating thereto.
As a reminder, the maximum rates set by law are:
a) Bus station: 200 francs per load.
b) Wharfs:
- Canoe without an engine: 200 francs per load;

- Engine boats of less than 10 seats: 500 francs per load;
- Engine boats of more than 10 seats: 1,000 francs per load.
The fee is due as soon as the loading is effective, and payable upon
boarding
of the vehicle or boat to benefit of the council that owns the bus station or
the
wharf.
The fee is paid against the issuance of a ticket.
The modalities of ordering, security and management of platform tickets
are
set by a particular text.
3) Sanctions
Failure to pay the platform ticket shall be established by the non-
presentation
of the ticket, or refusal to pay that fee. It shall entail the payment of a
penalty of 100% of the amount due in principal and duties normally owed.
Articles 100 and 101: Tax on spectacles (shows)
The law on local taxation specifies the scope of the tax on spectacles. The
latter is levied and collected by the district councils and for their benefit.
1) Liability
The tax on spectacles is payable during all exhilarating events held
regularly
or occasionally for profit, excluding performances for a charitable purpose.
This tax applies particularly to activities in the following institutions:
- Cinemas;
- ballrooms including village halls;
- theatres, concert, exhibition;
- Cabarets, nightclubs, discos;
- Cafés, bars, dancing;
- Video clubs.
To these establishments are added outdoor or open air events.
The shows organized habitually as opposed to occasional performances
refer to events that take place regularly, according to a known periodicity,
meanwhile the occasionally show occurs spontaneously and irregularly in
time.
In addition, charity events should be understood as those organized on a
nonprofit basis or freely i.e. that does not result in the realisation of gain or
profit.
1) Assessment
The rates for regular performances are set by the municipal council,
depending

on the type of show, in a range between 10,000 and 100,000 francs per
quarter
and per establishment.
The type of show is referring specifically to the size of the show given the
potential revenue that such shows could generate.
With regard to occasional performances, their price is also fixed by the
council
in a range between 5,000 and 50,000 francs per day of performance.
The fee is paid to the district municipal tax collector with the aid of a
document
issued by the competent municipal authorizing officer, against a receipt. It
should be noted that the tax on spectacles is paid before the mandatory date
for
the beginning of the show. Thus, the liability intervenes as from the
opening
of the show.
2) Sanctions
It is clear that the failure to pay the entertainment tax shall result, as
evidenced by
the minutes established by the municipal tax collector, in the stopping of
the show
or the closure of the hall. In this case, removal of seals shall be done only
after
payment of a fine equal to 100% of the said dues, in addition to the duties
owed.
Article 102: Stadium fees

3) Liability
The Law on local taxation gives Municipal Councils the possibility to
include
in the council budget stadium fees accruing from the entrance fees into
stadiums located in their territory.
Liability to the stadium fees concerns sums collected both on public and
private
stadiums, including sport complexes when a sporting event or profit
making
event. Accordingly, be they stadiums built and managed by the
municipality
or not, the stadium fees are due.
Municipal territory should be understood as any town, any neighborhood,
any locality or village belonging to the municipal jurisdiction concerned of
which access roads, and maintenance and lighting are the responsibility of

the
municipality.
4) Assessment
On this point, the law on local taxation states that stadium fees are
institutionalised by the Council. They are set at 5% of funds collected on
the stadiums located on the territory of the council during sporting events
or
popular festivities, when access to the stadium is not free.
This law specifies that the product of stadium fees is collected by the
district
councils with the exception of multisport stadiums which fall under the
responsibility of city councils.
In any case, it is necessary to always ensure that 5% of the funds raised at
events subject to such fees have been recovered at the end of the event, in
favour of the district council or the city council as the case may be.
The due date of the stadium fees sets in as from the close of the events.
The legal debtor is bound to pay the stadium dues at the competent
municipal
tax collector’s office within eight (8) days as from the end of the event.
5) Sanctions
When the duty due is not paid within (8) days from the end of the
festivities,
there follows the payment of a penalty of 100% of the amount due in
principal.
Article 103: The tax on advertising
6) Liability
The law on local taxation sets out the provisions of the tax on advertising
that is based on local advertising. The latter includes all publicity carried
out
within a municipality or a city council.
Shall therefore be liable to the local tax on advertising, any natural person
or
corporate body that carries out advertising campaigns in a place or area
within
the territorial jurisdiction of a municipality or a City council.
It should be noted that signs placed on the facades of commercial and
industrial establishments with the sole purpose of locating them, are
excluded from paying the tax. Therefore, it will be a clear distinction
according to whether the sign is accompanied by effect or artifice to
draw the attention of customers, like messages and spots, or when it is
simply a sign designed to identify and locate the establishment.

Also, there might sometimes be confusion between the stamp on publicity
and the tax on advertising, the first is a subregional tax constituting part of
a
harmonized law, while the second is a municipal tax. Therefore, liability to
one does not exclude the payment of the other, the two levies can be
operated
simultaneously and on the same publicity action given that they fall within
a
virtually identical scope.
7) Assessment
Rates of the tax on advertising are set within the following limits:
8) billboards, banners and neon signs: 1,500 F per m2 per face or angle
per
year.
b) Vehicles with loudspeakers:
Non-residents: 1,000 F per day per vehicle;
Residents: 30,000 F per year per vehicle.
c) Vehicles without loudspeakers:
Non-residents: 200 F to 500 F per day per vehicle;
Non-residents: 5,000 F 10,000 F per year per vehicle.
d) Sound stores: 500 F per day.
The advertising tax is due at the end of each year when it is permanent or
lasts
indefinitely. And if advertising is done in a timely manner or for a
specified
period not exceeding 12 months it is due at the end of the period during
which
advertisement was carried out.
The person liable for the tax on legal advertising is responsible for
implementing
the control of advertising, according to the law governing advertising in
Cameroon.
9) Sanctions
Any advertising action must first be reported to the municipal magistrate,
in
order to delimit the period during which it would be carried out. In the
event
of noncompliance with this measure the fees are due from the 1st day of
the
year, plus penalties of 100% of the amount due in principal.

Article 104: The communal Stamp Duty
10) Liability
The liability to communal stamp duty concerns the following documents:
- A copy or extract of civil status;
- Legalization or certification of signature or document;
- court ruling;
- proxy;
- suppliers’ bills addressed to the municipality;
- Any request submitted to the attention of the municipal magistrate.
As a reminder bills include both the final bills and pro forma invoices.
11) Assessment
Communal stamp duty is set at 200 F in favor of the municipal budget.
Besides, any document larger than the basic format (A4) will pay a stamp
duty of 400 CFA FRANCS.
Only a single communal stamp is affixed on the documents referred to
above.
12) Fines
Failure to pay the communal stamp leads to the non receipt of such
documents
by the staff of the municipality.
Articles 105 and 106: Road deterioration fee
13) Liability
The law on local taxation has provisions related to the road deterioration
fee.
It is levied on dealers and other public work contractors performing work
on
public roads and on users of devices that are not equipped tyres, which
work
and the movement of these devices deteriorates the road.
Any other deterioration of the road by the release of corrosive chemicals
shall
subject to the same rate.
Road deterioration should be understood as any limited degradation
that leads to an obvious deterioration of the road.
14) Assessment
Tax rates shall be as follows:
- Earthworks, pipes/channeling and other damage:
• highly coated asphalt road: 90,000 F to 200,000 F per m2;

• asphalt coated road: 45,000 F to 100,000 F per m2;
• dirt road: 15,000 F to 50,000 F per m2.
- Degradation by tracked vehicles
• asphalt coated road: 50,000 F to 100,000 F per m2;
• dirt road: 20,000 F to 50,000 F per m2.
15) Sanctions
When the pipeline, the excavation or movement of vehicles under this
section
shall be executed without prior municipal approval, the authors are set to
pay a
penalty of 100% of the principal amount due, without prejudice to the
penalties
provided by law and regulations. The penalty is based on the surface of the
road deteriorated, as established by the written report of the municipal
services.
Article 107: The municipal tax transit or transhumance tax
1) Liability
The municipal transit tax is a levy on cattle from a neighbouring country
that
passes through Cameroon to another neighbouring country.
The transhumance tax for its part is collected when cattle from a
neighbouring
country comes and pastures for some time on Cameroonian territory.
16) Assessment
The distinction between the two taxes is a function of the duration of the
livestock on the territory of the council.
For the transit tax, liability and due dates are represented by the entry of the
herd into the municipal territory. The transhumance tax for its part is
payable
as from the 16th day after the entry of the herd.
Thus, a herd is in transit up to the 15th day following its entry into the
municipal
area. From the 16th day, it is deemed to be in transhumance. Therefore,
payment
of the municipal transit tax at a council upon the entry of the herd does not
preclude the payment of the transhumance tax to the same council as from
the
16th day.
The owner of the herd and any person accompanying the herd are jointly
and
severally liable for payment of these taxes.
The rates of the transit tax and the transhumance tax are fixed as follows:

- Cattle and horses: 200 to 500 francs per head of cattle and per
municipality;
- Sheep and goats: 100 to 300 francs per head of cattle and per
municipality.
It should be noted that the revenue collected under the transit tax or
transhumance tax is destined integrally to the council concerned and is not
subject to equalization.
17) Sanctions
Fraud in the payment of the transit tax or transhumance tax is punishable
by a
penalty of 100% of principal amount due for each animal concealed.
Articles 108 to 110: Tax on the transportation of quarry products

18) Liability
The law offers the possibility for municipalities that host quarries within
their
territory to institute a tax on the transport of products of the said quarry.
It applies only to vehicles used to transport products extracted from the

quarry, to
the exclusion of vehicles used in the exploitation of the said quarry.
19) Method of taxation
The generating event is the effective loading of the products in the quarry.
The maximum rates fixed by law are:
- Vehicle less than 6 tones: 1,000 francs per truck and per trip;
- Vehicles with 6 to 10 tones: 2,000 francs per truck and per trip;
- Vehicles over 10 tones: 3,000 francs per truck and per trip.
The vehicle owner and the transporter are jointly and severally liable for
payment of this tax.
20) Sanctions
The nonpayment of the tax for the transportation of quarry products shall
lead
to the impounding of the vehicle.
Article 111 and Article 112: Fees for the occupation parking lots
21) Liability
The parking lot is a space developed or materialized by a council, a district
council or a city council for the parking of all sorts of vehicles.
Parking lots developed by a council, district council or city council for use
by
government services or the parking lots developed by these administrations

themselves are exempted from the payment of the fee on the occupation of
parking lots.
22) Assessment
The liability and due date coincide with respect to occupancy of parking
lots,
and take effect as from the parking of the vehicle. The fees are paid in
advance
against issuance of a receipt from a secured counterfoil booklet and bearing
a
face value indicating the hourly tariff.
The tariffs for parking are fixed as follows:
- 100 francs per hour;
- 500 francs a day and per parking;
- 15,000 francs per month and per parking.
23) System
In addition to the principal amount specified above, the nonpayment of
parking fees gives rise to a penalty of 1,000 francs for the hourly tariffs,
5,000 francs for the daily tariffs, and 50,000 for the monthly tariffs.
Article 113: The tax on Salvaged products

24) Liability
When products are derived from the exploitation of a parcel of the forest
without the primary objective of the exploitation project being the
collection
of these products, they are called salvaged products.
The tax on salvaged products is based on the products salvaged from
noncommunal and non-community forests.
The non-communal and non- community forests are those that are not
within
the territory of the municipality where the forest at the origin is found.
25) Assessment
The tax on salvaged products is paid by the owner of the recuperated
products
up to CFA 2,000 F per m3 for the benefit of the council of location.
The liability runs as from the moment when the said products cross the
border
of the municipality concerned. No exemption has been mentioned.
26) Sanctions
When the tax on salvaged products is not paid by the owner of the
recovered
products after crossing the border of the municipality concerned, there shall

follow the immediate seizure of the said products, plus the payment of
100%
of duties owed in principal.
PART XI:
PROVISIONS APPLICABLE TO CITY COUNCILSAND DISTRICT
COUNCILS
(Articles 114, 115, 116 and 117)
A / The following taxes under article 115 (1) shall exclusively be
remitted
to the city councils:
- The proceeds from the business license;
- The proceeds from liquor licenses;
- The proceeds from the additional council tax (basic withholding);
- The proceeds from multisport stadiums;
- The proceeds from windscreen licenses;
- The proceeds from the local development tax;
- The proceeds from the tax on advertising;
- The proceeds from dues for the occupation parking lots of the city
council;
- The proceeds from the tax on gambling;
- The proceeds from tolls for places on the markets of the city council;
- The proceeds from pounding charges in the city council pound;
- Income from building or implantation permit charges;
- The proceeds from parking fees;
- The proceeds from communal stamp duty.
B / The following taxes under article 115 (2) shall be entirely remitted
to the district councils:
- The proceeds from the global tax;
- The proceeds from the municipal tax on livestock;
- The proceeds from forest royalty;
- The proceeds from the tax on the slaughter of livestock;
- The proceeds from dues for space on district council markets;
- Proceeds from dues for temporal occupation of the public thoroughfare;
- The proceeds from on hygiene and sanitation taxes;
- The proceeds from dues on district council parking lot;
- The proceeds from district councils stadium rights;
- The proceeds from the entertainment tax;
- The proceeds from the communal transit or transhumance tax;
- Proceeds from the tax on transportation of quarry products;
- The proceeds from district council pound charges;
- Proceeds from the tax on firearms;

- proceeds from salvage tax;
- proceeds from communal stamp duty.
With regards to the collection of the fees for a place in the markets, the
pound
charges, parking fees and park fees, the district council and the city council
may only benefit from them if they developed these infrastructures.
Regarding the royalty for road degradation, this tax is paid to the City
council
or the District council following their competence on roads deteriorated.
The revenue from communal stamp duty benefits the city councils as well
as
the district councils.
The district councils collect taxes and dues in strict compliance with their
boundaries. In case of conflict, the case goes to arbitration by the
competent
authority.
PART XII:
INTERMUNICIPAL AND EQUALIZATION TAXES AND DUES
A / Intermunicipal taxes collected by FEICOM (Article 116 (1))
Some quotas of taxes and duties are assigned to FEICOM for the financing
of
the activities of various councils.
This concerns 20% of the product of:
- Business licenses;
- liquor license;
- Property tax on real estate;
- The rights of property transfer of ownership and use;
- Additional council tax attributable to councils;
- The parking fee.
B / Taxes subject to equalisation (Section 116 (2) and 117)

To ensure the harmonious development of all decentralized local
authorities,
the product of the following taxes and duties is centralized by FEICOM
and
redistributed to all municipalities according to the criteria and procedures
laid
down by statutorily.
These are:

- The additional council taxes;
- The share of annual forestry royalty allocated to the municipalities;
- Windscreen licenses;
- The local development tax due by public sector employees.
City councils do not benefit from the annual forestry royalties.
The product of the windscreen license is entirely centralized and
distributed to
all councils and city councils, to the exclusion of district councils.
The intermunicipal and equalization revenue is levied, collected and
controlled
by the taxation authorities. Their total allocation is made to FEICOM for
centralization and distribution according to the quotas allocated to each
entitled entity.
PART XIII:
REGIONAL TAXES AND LEVIES
(Articles 118 and 119)
A / Tax revenue allocated to regions
The following taxes dues and levies listed below shall be entirely or
partially
allocated to the regional authorities :
- Stamp duty on vehicle registration cards;
- Airport stamp duty;
- The axle tax;
- Royalties on forest, wildlife and fisheries resources;
- Royalties on water resources;
- Royalties on oil resources;
- Taxes and royalties on mineral resources;
- The levy on fish stocks and breeding;
- Taxes or royalties on energy resources;
- Taxes and or royalties on tourism resources;
- Taxes and royalties on airspace;
- Taxes and or royalties on resources of the gas sector;
- Royalty on road usage;
- Exploitation rights of institutions classified as hazardous, unhealthy or
inconvenient;
- Any other tax, duty or royalty allocated by the State.
B / The tax competence of the regions
For the products of taxes assigned to the regions, listed by the provisions
of section 118, the tax authority is the only organ responsible for levying,
collecting and controlling them. Accordingly, the regions have no specific

tax
competence per say.
While waiting for the effective putting in place of the regions, the products
or shares of taxes, dues and royalties devolved to them will continue to be
assigned to the public Treasury.
PART XIV:
TAX PROCEDURES SPECIFIC TO LOCAL TAXES
GENERAL PROVISIONS
Articles 120 and 121: Scope of application of procedures specific to
Local Taxes
For the implementation of the provisions relating to taxes, duties and dues
of decentralized local authorities, the service shall apply the specific rules
of
procedure provided for each levy. However, in the absence of such
procedural
details, the provisions of the Book on Tax Procedures of the General Tax
Code
shall apply automatically.
Collection operations of collecting these local taxes cannot be the subject
of concessions to third parties, under pain of nullity. In other words, the
prerogatives of tax collection may never be ceded to persons other than
officers duly authorized by law to collect such taxes and duties. All
existing
concessions are null and void.
I - REGISTRATION AND DECLARATION OBLIGATIONS
BY TAXPAYERS
Article 122: Obligation of prior registration
In view of the exercise of an activity subject to local taxation, any person

or corporate entity is required to submit an application for registration with
the taxation office having territorial jurisdiction within the time and
manner
prescribed by section L1 of the Book on Tax Procedures of the General
Tax
Code, or at assessment services of the municipality where one is liable only
to
municipal taxes.
To do this, the services must ensure compliance with this essential
procedure
prior to the payment of any communal tax.
Article 123: The declarative obligation

For the levying and collection of the various communal taxes, duties and
fees,
the taxpayers shall submit a return within time limits and forms established
by law. The reporting frequency shall thus be determined according to the
particularities of each levy, and if necessary, according to the tax system of
the taxpayer.
With regard to communal taxes, they are subject to the return filing
obligation
at the assessment service of the council within the forms and deadlines for
each of the said taxes.
In case of the absence of a return within the time prescribed by this law, the
taxpayer who is subject to communal taxes is ordered to declare them
within the
forms and time limits in the of Tax Procedures Manual of the General Tax
Code
II - THE ISSUANCE OF LOCAL TAXES (Articles 124, 125, 126)
Local taxes whose proceeds are shared are issued on separate issue slips to
the
benefit of various beneficiaries. These include:
- Revenue orders for communal taxes;
- Issue slips and recovery notices for communal taxes including property
taxon real estate;
- Issue slips and payment orders for the transfer of real estate property
rights.
Local taxes, the local development tax and additional council taxes are
assessed and issued by the State’s taxation services.
It should be noted that the assessment operated by the State Taxation
Services
is done either on separate issue slips as mentioned above, or if necessary on
recovery notices bearing on their letterhead the stamp of the beneficiary
local
authority or body.
With regard to communal taxes, they are only liquidated and issued by the
assessment services of the council.
III - TERMS OF RECOVERY OF LOCAL TAXES

The law on local taxation has made a separation of powers with regard to
the
collection of local taxes:

- On the one hand, the revenue collected by the taxation services of the
State
obeys, unless otherwise stated by special provisions, the common law
modalities established by the Tax Procedures Manual of the General Tax
Code;
- On the other hand, special modalities shall apply when the collection is
vested in the municipal revenue collection office.
A - TERMS OF COLLECTION OF TAXES AND FEES ISSUED BY
THE STATE TAXATION SERVICES FOR THE BENEFIT OF
LOCAL AUTHORITIES
The collection of local taxes of which the competence is devolved to the
taxation services of the State is done according to the regulations
prescribed
by the General Tax Code. Specifically, local taxes assessed and issued by
the tax authorities of the State are paid voluntarily by the taxpayers into the
coffers of the competent Revenue Collector, with the exception of the
global
tax which is paid at the counter of the Municipal tax collector.
These rules apply both in the context of spontaneous payments and in the
context of forceful collection.
THE AMICABLE COLLECTION OF LOCAL TAXESBY

TAXATION
SERVICES OF THE STATE
a) General rules applicable to the collection of communal taxes and
duesby the taxation services of the State (Article 1 paragraph 4 and
127)
Taxes collected by the taxation services of the State are in the forms,
deadlines
and modalities laid down in the provisions of the General Tax Code. Thus,
the collection of the business license tax, liquour license, property tax on
real estate, tax on gambling and distraction, duties on transfer of property,
windscreen license, forestry royalties and local development tax, whose
proceeds are transferred to decentralized local authorities, follows the
provisions of the Tax Procedures Manual.
These taxes and dues are paid voluntarily to the relevant tax collector who
shall issue a receipt in return for payments received, which shall thereafter
be
remitted to the beneficiaries within a maximum of 72 hours upon seeing
the
log book and a daily reconciliation statement.

The said taxes and duties may equally be paid by deduction at source made
by
public accountants during the settlement of invoices paid on the State
budget.
In this case, they must appear separately on the issue slip established by the
assessment services of the competent taxation centre.
b) Modalities specific to the various taxes collected by the Taxation

Services of the State
b1- Procedures for the collection of taxes that have been fully or
partiallytransferred to councils and to FEICOM (Articles 48, 49 and
50)
The law on local taxation has transferred to municipalities and to FEICOM
the
entire proceeds of some taxes. These include the land tax, duties on transfer
of
real estate, the tax on gambling and distraction. This transfer does not in
any
way affect their collection modalities which remain those provided for by
the
General Tax Code.
Modalities for the collection of the business license tax and the liquour
license
The collection of the business license tax is the exclusive responsibility of
the
tax administration. In this respect, neither the municipal authorities nor the
administrative authorities are empowered to issue certificates related
thereto,
and even less to collect the revenue related thereto.
The business license tax is paid by taxpayers at the relevant Taxation
Centre,
either within two (2) months after the start of the fiscal year, in case of
renewal of the license, or within two (2) months after the end of the
temporary
exemption as concerns new businesses.
With regard to interurban transporters of persons and transporters of goods,
they shall declare and pay the business license tax within fifteen (15)
working
days following the end of each quarter.
The business license is issued on separate slips bearing the names and
addresses of the beneficiary local councils and bodies.

In other words, a slip should be issued for each body in the following
manner:
- A slip for the Audiovisual royalty assessed on the business license tax;
- A slip for the contribution to consular chambers;
- A slip for recovery to the benefit of the relevant Urban Council where it
exists
or the council for the other localities, representing 80% of the principal of
the business license tax;
- A slip for the 20% destined to FEICOM as intermunicipality revenue;
- A slip for the collection of the local development tax.
For enterprises under the Large Taxpayer Department, transfer orders
should
be established for each beneficiary.
Likewise, with regard to the liquour license which is subjected to the same
collection modalities as the business license, the same diligence must be
observed in order to comply with the rules prescribed for the collection of
the
business license tax.
collection of property tax on real estate and duties on the transfer of

buildings (Article 48, 49 and 115 paragraph 3)
The law on local taxation provides the remittance of the proceeds of

property
tax on real estate and duties on the transfer of buildings to the council of
location of the building.
The collection should be done on separate issue slips or payment

orders addressed in the name of each beneficiary as follows:
80% to the council of location of the building;
20% to FEICOM for intercommunaity.
However, for towns having an urban council, the land tax and duties
on the transfer of real estate shall be issued according to the following
modalities, defined in Section 115 (3) of the law on local taxation:
60% to the urban council;
20% to the district council of the location of the building;
20% to FEICOM for intercommunaity.
As regards the enterprises having buildings located in different
municipalities,
separate issue bulletins or payment orders should be established per

beneficiary
for each of these buildings.
Collection of the tax on gambling and distraction (Section 50)
Up to the entry into force of the law on local taxation, only the additional
council surtax of 10% on the tax on gambling and distraction was collected
on behalf of municipalities.
Henceforth, the entire tax is allocated to the council where the games are
operated. Urban councils refer to localities that have them or the
municipalities
for other localities.
In any case, a single bulletin is issued for the collection of the full tax to the
benefit of the council of the location of the establishment as specified
above.
As regards enterprises with establishments in different municipal districts,
the
proceeds listed above are distributed to all the municipalities concerned.
b2- Modalities for the collection of certain local taxes subjected to
equalization Collection and remittance of automobile stamp duty
transferred to FEICOM (Section 51)
Up to the enactment of the law on local taxation, revenue from the
windscreen
license was totally remitted into the coffers of the public Treasury.
Thus, the integral redistribution to the Councils implies that FEICOM shall
on
no account deduct anything from these revenues.
It is undisputed that the windscreen licenses are inactive securities. Thus
the
sales realized by the network of accounting stations will be centralized in
writing at the level of each Paymaster General then remitted to FEICOM at
the end of each month.
Collection and distribution of the communal share of the annual
forestry
royalty (Section 52)
The allotment and issue of annual forestry royalty are henceforth done as
follows:
* Distribution
- State ..................................................................................................... 50%
- Village Communities ............................................................................
10%

- Council where the permit is located ................................................... 20%
- Residue centralized to FEICOM ..........................................................
20%
* Issue
- Issue slip No. 1: State ......................................................................... 50%
- Issue slip No. 2: village communities ................................................. 10%
- Issue slip No. 3: council of location of Permit .....................................
20%
- Issue slip No. 4: FEICOM (residue centralized) ...................................
20%
The centralized residue of the annual forestry royalty is distributed to all
municipalities and district councils, excluding urban councils, according to
terms laid down by regulation.
It is worth noting that in the case of urban councils, only the District
councils
are eligible for the Annual Forestry Royalty.
b3- Methods for collecting and remitting the proceeds of

additionalcouncil tax (53 - 56)
The proceeds of additional council surtax from personal income tax (PIT),
company tax (CT) and Value Added Tax (VAT) and customs duties is
distributed and issued as follows:
Additional council Surtax collected by the tax administration

*Distribution
- Share of the State ................................................................................. 10%
- Share of FEICOM .................................................................................
20%
- Share centralized by FEICOM .............................................................
42%
- Basic Retention for councils and urban councils ...................................
28%
*Issue
- Issue slip No. 1 for the State: Principal of the Tax + 10% of ACS
- Issue slip No. 2 for FEICOM: 62% of ACS
- Issue slip No. 3 for councils and urban councils : 28% of ACS.
Additional council Surtax collected by the customs Administration
* Distribution
- Share of the State ...................................................................................
10%
- Share of FEICOM ..................................................................................

20%
- Share centralized by FEICOM ..............................................................
42%
- Basic withholding for councils and urban councils ...............................
28%
*Liquidation
For customs units of Douala and yaoundé Sectors
- Assessment slip No. 1 for the State: Principal Tax + 10% ACS
- Assessment slip No. 2 for FEICOM: 90% of ACS
of which: - FEICOM share 20%
- Centralized share 42%
- Retained base 28%
For customs units of the other sectors

- Assessment slip No. 1 for the State: Principal Tax + 10% ACS
- Assessment slip No. 2 for the relevant council: 28% of ACS
- Assessment slip No. 3 for FEICOM: 62% of ACS of which:
- FEICOM share 20%
- Centralized residue 42%
Distribution of ACS withheld at source by the State
- Share of the State
........................................................................................... 10%
- Share of FEICOM
......................................................................................... 90%
Accordingly, the basic deduction does not exist on the ACS withheld at
source
b4- Method of recovery and remittance of the proceeds of the tax on
local
development (Sections 57-60)
The local development tax is collected in the same manner and conditions
applicable to the Personal Income Tax, the global tax and the license fee,
as
prescribed by the General Tax Code.
The proceeds of the tax on local development is collected simultaneously
with
the three above mentioned taxes, and is destined primarily to finance basic
services and services rendered to the population.
c- Terms of recovery in specialised tax units (Large Taxpayer
Departmentand Medium Size Taxpayer centres)
For the collection of business license tax and the liquour license,
companies

of specialised management units (large Taxpayer Department, Medium-
sized
Enterprises Taxation Centres) with branches located in different
municipalities,
must declare their entire business license tax or their liquour license as the
case
may be in these structures, indicating per branch the turnover and amounts
accruing to each beneficiary.
Regarding the property tax on the ownership of buildings, the property
transfer
duty and the tax on gambling and distraction, companies having buildings
or
branches in different municipalities must report and pay the totality of the
said
taxes and fees to these structures, on separate transfer orders specifying the
share due to each municipality.
At the Large Taxpayer Department in particular, the payment order shall be
issued directly to each beneficiary, against receipt of payment.
In computerised management, the MESURE, TRINITE softwares and
others
must be reprogrammed at the beginning of each fiscal year to reflect the
new
distribution schedule fixed by law and the rates approved by the various
deliberations of Councils and city Urban Councils.
1 - FORCEFUL RECOVERY PROCEEDINGS OF TAXES
COLLECTED BY THE TAXATION SERVICES OF THE STATE
(Section 130)
The collection of taxes and duties whose responsibility lies with the
taxation
authorities of the State are done in accordance with the provisions of the
General Tax Code. Where the liable parties do not pay their taxes within
the
legal time limit, the tax administration is entitled to proceed with recovery
in
the manner, deadlines and procedures prescribed in Section M.51 to M.80
of
the Manual of Tax Procedures.
a) The debt security
Some of these taxes are collected by way of Notice of assessment and
others
are by means of a collection order.

Hence, the taxation services must ensure, whenever forceful recovery
proceedings are engaged in matters of local taxes, that tax debt is recorded
and
notified by the appropriate debt security, in accordance with the provisions
of
section M.53 of the Manual of Tax Procedures.
With regard to the registration duty on the property transfer, they must be
recovered by a collection order, as prescribed in section M.53 (3) of the
MTP,
mostly the enforcement seal affixed by the court.
Furthermore, it is worthy to emphasise the need for strict observance of
deadlines given to the taxpayer to pay his debt provided by the Manual of
Tax
Procedures. The fifteen (15) days granted on that basis must necessarily be
included in the NTC and the collection order, as well as the additional
period
of eight (08) days will be mentioned in the formal summons to pay.
b) Implementing forceful recovery proceedings
Within the framework of the implementation of recovery proceedings on
local
taxes where recovery is the responsibility of the tax administration,
compliance
with procedures of the Manual of Tax Procedures is mandatory.
After serving the tax liability by NTC or by collection order in the manner
prescribed under sections M.53 of the MTP and 411 of the GTC, and a
summons
demanding payment, unanswered after the time specified in section M.56
of
the same Manual, the prosecution proceeding provided under section M.55
et seq. may be considered.
You should ensure that special recovery or common law proceedings must
be
carried out by sworn recovery agents.
B - MODES OF COLLECTING COUNCIL FEES
BY THE COMPETENT COUNCIL AUTHORITY
As regards municipal taxes, the mode of recovery concerns all charges

collected by the council, excluding local development tax which is
governed
by rules applicable to taxes collected by the State Tax Service.
1. VOLUNTARY RECOVERY OF COUNCIL TAXES
a) General Principle

Council taxes are assessed and issued solely by the assessment service of
place the location of the property or service rendered and collected by the
municipal revenue collector.
In principle, the debt is assessed on an issue slip by the relevant service of
the
council and paid directly to the municipal revenue collector against a
receipt.
However, the nature of certain activities and certain taxes can lead to
specific
terms of collection.
Taxes directly paid at to the cashier of the municipal revenue collector via a
collection order are:
- Slaughter tax (Sections 63, 64, 65): It is directly assessed by the revenue
collector and paid by the butcher before any slaughter;
- Tax on livestock (Sections 66, 67, 68, 69, 70, 71 and 72): It is paid on or
before March 15 each year. It is based on the declaration made by taxpayer
to the council of the location of the herd and assessment is directly done by
the revenue collector on a collection order.
- The tax on firearms (Sections 73, 74, 75, 76):
It is paid on or before March 15 each year. It is based on taxpayer’s
declaration
to the council of the location of the firearm and assessed by the revenue
collector on a collection order;
- Stadium fee (Section 102): the payment is made against a receipt to the
municipal revenue collector.
b) Specific modes of payment:
The issuance of a collection order:
This is a collection writ issued by the Head of the Municipal Executive
acknowledging the municipal debt payable directly to the revenue
collector. It
is used in connection with the recovery of the following:
Impoundment fees (Sections 78 and 79): they are collected by the
revenue
collector upon presentation of a collection order issued by the municipal
administrator.
Duty on building permits (Sections 87, 88, 89, 90) The recovery of this
tax
is done by the revenue collector in the light of a collection order issued by
the
Head of the Municipal Executive.

Entertainment tax (Sections 100 and 101) The fee is paid to the
municipal
revenue collector against issuance of a receipt.
Fees for temporary occupation of the highway (Sections: 91, 92, 93)
The
Payment is done to the council revenue collector upon presentation of the
occupation permit accompanied by a payment order issued by the Head of
the
municipal executive.
Fees for degrading the roadway (Sections 105 and 106)Tax on pavement
degradation is collected by the council revenue collector upon presentation
of an authorization and collection order issued by the head of the municipal
executive.
Taxes levied against issuance of a receipt drawn from a receipt
booklet:This mode of payment consists of issuing a ticket drawn from a
receipt booklet
upon payment of an amount of tax. The agent responsible for the collection
then remits the sum collected to the municipal revenue collector and
receives a
receipt. The issuance of a ticket from a receipt booklet is the mode of
recovery
of the following fees:
Fees for market space (Sections 80, 81, 82, 83, 84, 85 and 86):Rents
from stores and the proceeds of ticket sales are collected by an
intermediary agent who issues a receipt drawn from a booklet and carrying
a
printed face value equivalent to the duration of the monthly rent or the cost
of the ticket.
The total amount collected is paid to the council revenue collector within
24
hours upon presentation of payment order issued by the competent
communal
authority.
- Motor-park fee (Sections 97 and 98) The fee is paid to council agents
assigned to parking lots who issues a council ticket drawn from a receipt
booklet carrying the face value of the ticket in relation to the vehicle type.
The
agent shall remit the revenue collected to the municipal revenue collector.
Dock ticket (Section 99) The fee is paid to the council agent assigned to
the
motor park or in a municipal pier against a dock ticket drawn from a

secured
receipt booklet carrying the corresponding face value.
Transit or transhumance tax (Section 107) This tax is levied by the
intermediary agent with the assistance of traditional authorities and/or
veterinary workers. It is paid against a receipt issued from a receipt booklet
duly numbered and signed by the revenue collector of the council.
Given the mobile nature of the activity subject to this tax, it can either be
paid directly to the coffers of the municipal revenue, or anywhere where
the
right to charge the tax is established by a council agent, assisted by
traditional
authorities and/or veterinary workers.
Tax on the transportation of quarry products (Sections 108, 109
and110).
The tax on the transportation of quarry products is collected by an
intermediary
agent who issues a receipt from a secured receipt booklet carrying a face
value
indicating the rate voted by the council.
Car parking fee (Sections 111 and 112)
The parking fee is paid before any use of the parking lot. It is collected by
an intermediary agent who issues a receipt from a secured receipt booklet
carrying a face value indicating the hourly, daily or monthly rate voted by
the
council.
However, payment can be done directly to council agents assigned to
parking
lots. The revenue collected must be remitted to the municipal revenue
collector
within 24 hours of collection.
 Tax collected against the deliverance of a stamp or tax disc
Some council taxes are collected against the deliverance of an adhesive
stamp
or a tax disc. This is the case with:
 communal stamp dues (section 104): it is collected by the municipal
revenue collector against the deliverance of a stamp carrying a specific
face value. In any case, the deliverance of stamp should be preceded by
the
payment of the corresponding amount.
 Parking fee (Section 94, 95, 96): it is paid against the deliverance of a
stamp similar to a tax disc within a 15 days dateline following the

beginning
every annual quarter.
2. INSTITUTION OF FORCEFUL RECOVERY PROCEEDING IN
MATTERS OF COUNCIL TAXES
As far as the forceful recovery proceedings on council tax is concerned, if

the
tax payer does not respond to the recovery notice within 15 days following
reception, the revenue collector can proceed to forceful recovery. He
therefore
notifies the defaulter by way of a warning representing an order to pay in
eight
days. Failure to respond within the mentioned deadline will lead to the
seizure
of the taxpayers’ goods.
With effect from the date of seizure, the maintenance, conservation of the
goods as well as the feeding of seized livestock is at the expense of the
defaulting taxpayer.
The municipal revenue collector draws up a report of proceedings which he
submits to the mayor for approval. After a thirty (30) day deadline
following
the seizure, the revenue collector will proceed to an auction sale of the
seized
property or livestock.
In this light, the goods, properties or livestock of the defaulting taxpayer
are
seized by the sworn council agents. At the end of such an operation, they
shall
make a report on all seizures, specifying the nature of the seized goods, the
quantity as well as their state.
The sale of the goods is carried out by sworn recovery agents in the manner
prescribe for judicial sales. Proceeds from the sale are handed over within
no specified deadline as payment of the defaulting taxpayer tax debt. The
revenue collector then establishes a receipt in the taxpayer’s name,
deductsany potential expenses from the sale surplus and hands the balance,
if any
to the taxpayer. When the proceeds of the sale are enough to pay-off the tax
payers debt and subsequent sale expenses, the sale ends. If the seized
property
is in excess, the extra property is refunded to the taxpayer. At the end of the
sale of the seized goods, the revenue collector draws up a sale statement,
describing the sale, the expenditures involved and any eventual balance to

be
refunded to the debtor as well as the goods on which he still has ownership.
In the exercise of their duties, sworn recovery agents are protected as
public
argents in accordance to provisions of the penal code.
PART XV:
AUDITING LOCAL TAXES (Sections 132 to 134)
Section 132: Audit Proceedings
The audit of municipal taxes may be exercised either by council staff or by
staff of the relevant taxation services, or together.
In the latter case, mixed teams shall be constituted to perform audit
operations
in the field.
For the purposes of this collaboration, the Head of the Council Executive
and
Head of Taxation Office of the said municipality shall jointly determine the
terms and conditions.
This collaboration aims to avoid duplication, excessive presence of the
administration in the taxpayer’s premises and to work in unison.
As such, the taxation services of the State must be informed of any controls
programmed by the council and vice versa.
Section 133: The terms and conditions of the control of municipal
taxesand the local development tax
Control proceedings on municipal taxes and local development tax are
conducted according to rules and procedures provided for the control of the
taxes
of the State. These taxes are controlled by the service tax authorities.
Besides field audits, the taxation services of the state also ensure desk
audits
of such taxes under the same conditions as for State taxes
Section 134: The responsibilities of the municipal staff in
controlproceedings
Under penalty of nullity, council staff must undertake control proceedings
of
municipal taxes in the field bearing a mission warrant duly signed by the
head
of the municipal executive.

It should be noted that all control proceedings on recovery is the sole
responsibility of municipal revenue collector.
The council staff from at the outset of the inspection, identify themselves
and
present their mission warrant to the assesses.
The absence of such authorization shall lead to the nullity of the
proceedings,
it is therefore essential to ensure before beginning any controls that such
documents exist and are in order.
Any council agent not bearing such mandate is subject to legal action under
common law and to disciplinary sanctions.
PART XVI:
LIMITATION PERIOD IN MATTERS OF LOCAL TAXES
Section 135: Limitation period on local taxes

a) Foreclosure to the benefit of the taxpayer:
The law on local taxation establishes a limitation period for fees due in
respect
of municipal taxes. The limitation period depends on whether the duty is in
favour of the taxpayer or the administration.
Thus, when a taxpayer fails to pay a municipal tax in two years (2) after the
due date of the claim, the administration cannot take any action against him
to claim such debt.
These limitation periods do not apply on the local development tax and
local
taxes which remain prescribed to the benefit of the taxpayer after a period
of
four (04) years.
However, this forclosure is certain to his benefit only if, during this period,
no
proceedings were engaged against him by the services in charge of
assessment,
issue, control or recovery.
b) Foreclosure in favour of the administration:
As regards the time limit allowed to the taxpayer to claim the refund of
amounts paid incorrectly in matters of municipal taxes, it is 01 (one) year
from the date the payment was made. If this period has elapsed without the
taxpayer submitted an application for refund with the council or the
relevant
service, it is foreclosed.

PART XVII:
LITIGATION OF LOCAL TAXES
I - THE CONTENTIOUS LITIGATION

Section 136: Litigation relating to local taxes
The law on local taxation distinguishes the litigation taxes whose
assessment,
issue and collection are the responsibility of the tax administration and
taxes
collected directly by municipalities.
Regarding the litigation on local taxes falling under the responsibility of the
tax administration, the law refers to the procedures of the Manual of Tax
Procedures (LPF) of the Tax Code, unless otherwise specified.
Thus, as concerns litigation relating to business license, liquour license,
the
property tax and other taxes whose assessment is the responsibility of the
Directorate General of Taxation, the litigation must be brought before the
competent authorities designated in Sections M.116 et seq. of the MTP i.e.,
the Head of Regional Taxation Centre or the Head of the Large Taxpayer
Department.
Likewise, the procedure for processing and appealing against the decision
of
the petitioned authorities, as well as to the relevant courts, are those
provided
by the MTP. The same goes for the instances competent to hear claims in
tax
matters. Thus, for example, with regard to disputes relating to property tax
and registration fees on leases, whose proceeds are transferred to councils,
they continue to be brought before the courts.
Sections 137 to 140: class action litigation in municipal taxes
a) Disputed claims before administrative authorities
The law on local taxation brings important innovations as concerns
disputes on
municipal taxes. Until now, there were no provisions governing the
procedure
for appealing such charges.
These taxes remain the responsibility of councils as concerns their
assessment,
issue, recovery and control, subject to the responsibilities of the taxation
services of the State on the latter. Disputes on the said taxes accordingly

falls
within the competence of Councils. Thus, whenever a dispute on such taxes
is submitted by error to the Tax Administration, it should be transmitted to
the
relevant council authority.
On the contrary, the opinion of the tax administration may be required by
the
Magistrate on a question relating to a municipal tax.
The request should be processed by the service charged with the
management
of the taxpayer and the opinion signed by the Head of Regional Taxation
Centre or the Head of the Large Taxpayer Department. Clearly, in terms of
companies covered by the departmental centers, divisional centers,
shopping
centers and specialty taxes for medium enterprises, the notice shall be
signed
by the Head of Regional Centre. However, for enterprises belonging to
divisional and specialized and medium size taxation centers, the opinion
must
be signed by the Heads of Regional Center. However, the Regional Chief
of Taxation may delegate his signature to the Heads of Divisional Taxation
Centers whose remoteness would be detrimental to the expeditious
processing
of the request to be transmitted to the Senior Divisional Officer.
It is therefore strongly recommended to pay particular attention to the rapid
processing of requests for advice, no delay in resolving disputes on
municipal
taxes should be blamed on the taxation services. A quarterly report on the
treatment of requests for advice or opinion must be submitted by all Heads
of Regional Taxation Centres to the Director General of Taxation. This
report
should include the nature of the questions, the content of opinions issued,
and
the average duration of treatment of cases investigated.
In case of difficulty on the response to be transmitted to the Senior
Divisional
Officer, this should be brought to the attention of the Director General of
Taxation, the heads of taxation centre must always acknowledge receipt of
correspondence by indicating to the administrative authority that issue
needs
to firstly be brought to the arbitration of the hierarchy.
Taxation services must provide at all times and whenever they are
requested,

assistance to municipal authorities in follow-up of disputes in matters of
municipal taxes, notably through technical support from their supervisors.
This collaboration should be made both in the administrative stage in the
judicial phase of litigation, especially in the form of technical advice.
Moreover, the tax administration may be directly called up in the course
of disputes bearing on municipal taxes, since the administration may have
participated in a control which gave rise to the disputed tax. In this case,
the
service competent for the followup of the procedure is the Litigation
Service
of the relevant Regional Taxation Centre or the Large Taxpayer
Department,
in connection with the service involved in the assessment of the tax.
a) Disputes before the courts competent to hear matter on municipal
taxes
Where a dispute regarding local taxes is brought before the judge, the
representative of the local authority that issued the charges in question
may request the tax authorities to collaborate with him in follow-up of the
proceedings, particularly in terms technical advice.
Whenever such action is undertaken by municipal authorities, the Head of
the
regional taxation centre of the municipality must take all steps to provide
such
support. However, keep in mind that the answering disputes on municipal
taxes should remain the responsibility of the local authority.
Thus, officials of the tax administration should under no circumstances sign
a procedural document before the courts in the course of litigation relating
to
such taxes.
II - VOLUNTARY JURIDICTION (Sections 141 to 143)

The law grants the Chief Executive, the exclusive powers to grant
remissions,
mitigations, relief on municipal taxes.
However, the latter may request information from taxation centre of such
taxpayer concerning the taxpayer’s tax situation to ensure that there is
reasonable cause or real difficulties in meeting his tax obligations.
Similarly, where an application is addressed to the tax administration by
error, it must be transmitted to the relevant municipal authority and notify
the
applicant of such diligence.

In any event, the taxation services of the State should in no circumstance
replace the municipal authority in respect of voluntary jurisdiction.
PART XVIII:
THE SANCTIONS REGIME (Section 144)
The law on local taxes specifies for each municipal tax the specific
penalties,
the competence in this field are the sole responsibility of the municipal
authority.
Regarding local taxes under tax services, the corresponding penalties are
those provided by the Tax Code.
PART XIX:
MISCELLANEOUS, TRANSITIONAL AND FINAL PROVISIONS
Sections 145 and 146: On the organization of cadastral surveys
The law on local taxation prescribed cadastral surveys which relate to
parcels
and buildings, their occupants and activities carried out within.
The survey is to collect every five years information likely to to have tax
implications on buildings and undeveloped located in a municipality, their
owners and occupants, the nature of the activities performed therein, and
any
other information relevant to the assessment of taxes and duties.
As a reminder, this survey is implemented for the creation of a file and a
Geographic Information System (GIS) operated by taxation services and
communal services.
Also, all documents obtained through such surveys should be fully
exploited
for the assessment of local taxes and duties. The information collected
must
be forwarded to the Directorate General of Taxation for centralization in
the
data of the Brigade of tax investigations.
In the course of these investigations, the taxation services of the State are
empowered to request and obtain copies of deeds, building permits,
business
license certificates, liquour license and global tax, proof of payment of the
property tax and deed of conveyance, namely deed of transfer of ownership
or transfer of possession of controlled buildings.
It is therefore necessary to ensure any documents not listed in Section 145
(3) of the law on local taxes is not demanded from the taxpayer. In any
event,

the cadastral survey shall not give rise to an examination of the accounts of
individuals on whom it is exercised.
In case of obstruction to the exercise of cadastral surveys, a report must be
compiled by the taxation services which, on such instances, should not use
the powers granted under other procedures, such as tax audits, and likely to
invalidate the cadastral survey procedure.
Similarly, the survey form must be cosigned by the agents who conducted
the
survey and the taxpayer. The refusal of the latter to sign should be
mentioned
in the margin of the said sheet if necessary.
The cadastral survey giving rise to notices of adjustments, this means
ensuring
that you are in the presence of taxes whose assessment and collection are
the
responsibility of the tax administration and that the deadlines and
procedures
in terms of audits defined in the GTC are respected.
Moreover, the law on local taxation has instituted a census which must take
place within three months preceding the start of the fiscal year to update
the
file created as part of cadastral surveys. The heads of taxation centres must
prepare these censuses by identifying in advance the likely changes in the
status of taxpayers in their jurisdiction.
Section 147: The distribution of tax revenue from the equalization by
FEICOM
FEICOM is responsible for the centralization and distribution of
equalization
revenue to local authorities.
Consequently, the issue slip addressed in the name of this body should
highlight distinctively the share attributed to the different beneficiaries.
Section 148 : Transposition of the provisions of the Law on local
taxation
in the General Tax code
The Law on local taxation as soon as it was enacted was inserted in the
General
Tax Code of which it henceforth constitutes the third book. Its provisions
form an integral part and thus carry the same value as the existing
provisions
in the said code.

Any subsequent difficulties inherent to the interpretation and to the
application
of the provisions of this circular should be brought to the attention of the
taxation authorities who would provide appropriate solutions thereto.
We attach much importance to the respect of the provisions of this circular.
The Minister of State, The Minister of Finance

Minister of Territorial
Administration and
Decentralization
(ed) MARAFA HAMIDOU YAYA (ed) LAZARE ESSIMI MENYE

APPENDIX I:
List of liberal professions subject to withholding of the income
tax installment at a rate of 5.5%
1. Lawyers
2. Bailiffs
3. Notaries
4. Court administrators
5. Judicial Agents
6. Solicitorandenforcement agents
7. Engineering offices
8. Architects
9. Urban planners
10. Engineers
11. Land surveyors
12. Surveyors
13. Tax Consultants
14. Chattered Accountants
15. Clearing Agents
16. Forwarding Agents
17. Auctioneers
18. Loss Adjusters
19. Automative Experts
20. Land forestry and agricultural experts
21. Doctors
22. Pharmacist
23. Dental Surgeons
24. Opticians
25. Psychologists
26. Nurses
27. Mid-wifes
28. Medico-SanitaryTechnicians
29. Veterinarians
30. Dietitians
31. Masseur-Kinesiologists
32. Psychomotor Specialist
33. Pedicure-Podiatrist
34. Representatives of laboratories and medical delegates
35. Research laboratories

36. Insurance Agents
37. Media houses
38. Communication Agencies and advertising network
39. Translators and interpreters
40. Evangelists
41. Actuaries ;
42. Sworn Investigating Officers ;
43. Computer programmers ;
44. Animators ;
45. IT Assistants ;
46. School assistants ;
47. Technical Assistants ;
48. Press Officers ;
49. Auditors and consultants.

CIRCULAR N° 011 /MINFI/DGI/LRI/L OF 05 MARCH 2021
OUTLINING THE APPLICATION MODALITIES OF LAW N°
2020/018 OF 17 OF DECEMBER 2020 ON THE FINANCE LAW OF
THE REPUBLIC OF CAMEROON FOR THE 2021 FISCAL YEAR
THE DIRECTOR GENERAL OF TAXATION
To
- The Head of the Internal Audit Service ;
- Directors and persons ranking as such ;
- Chiefs of Regional Tax Offices;
- Sub Directors and persons ranking as such ;
- Service Heads and persons ranking as such.
This Circular spells out the implementation modalities of the new tax
provisions of Law N° 2020/018 of 17 December 2020
bearing the Finance Law of the Republic of Cameroon for the 2021
fiscal year and outlines the relevant guidelines and specifications for
their implementation.
These measures, which are mainly designed to stimulate economic

activities hard-hit by the Covid-19 health crisis include:
- The company tax (CIT) and the Personal Income Tax (PIT);
- The Value Added Tax (VAT) and Excise Duties;
- Specific taxes in the forestry sector;
- Registration and stamp duties;
- Tax procedures;
- The reduction of the tax burden of companies affected by the
health crisis.

1 Provisions relating to the company tax (CT) and the personal
income tax (PIT).
1.1 Section 7 B: Restrictions on the deduction of interests on loans

made by partners in addition to their share capital.
1. The 2021 Finance Law strengthens the rules governing the

deductibility of interest on loans made by partners in addition to their
share of capital for the determination of corporate income tax.
2. Before December 31, 2020, interests paid to partners for sums they
loan or make available to the company in addition to their capital
shares, regardless of the form of the company, were deductible
within the limit of :
- the rates for central bank advances increased by two points
;
- the thresholds set in the thin capitalisation rules provided
for in section 7 B of the General Tax Code (GTC).
3. The 2021 Finance Law revises the conditions for the deductibility of
such interests (a) and clarifies the applicable penalty regime (b).
a. New conditions for the deduction of interests remunerating

loans granted to partners in addition to their share capital
4. From the 1st of January 2021, besides the conditions listed in point 2
above, the deductibility of interest remunerating loans made by
partners in addition to their share capital is subject to the following
additional cumulative conditions:
‐ Full payment of the subscribed capital: this requirement entails the

obligation to pay all the contributions subscribed by the partners in
cash or kind before any sums are made available to the company. The
share capital is fully paid up when all subscribed contributions in cash
and kind have been made available to the company.
The obligation to pay up the subscribed capital in full shall be

assessed in respect thereof concerning all members when the relevant
time limits have expired. Thus, the interest remunerating the loans
granted by a partner who has fully paid up his share of the capital will
only be deductible for tax purposes if all the other partners have also
paid up their share of the subscribed capital in full within the time

limits set by Articles 388 and 389 of the OHADA Uniform Act
relating to the law of commercial companies and economic interest
groupings.
‐ The existence of a written and registered loan agreement between the

company and the partner: the sums loaned or made available to the
company, including in the form of a partner's current account, must be
documented in writing, notably in the form of a loan agreement. This
agreement must expressly mention the conditions of remuneration of the
loans granted by the partner.
5. The justification of interest charges on loans granted by partners in
addition to their share of the capital will henceforth have to be based, in
addition to the commonly accepted accounting documents, on the
agreement formalizing the provision of funds between the company and
the partner (partner's current account agreement, loan agreement, etc.),
and on the documents attesting to the effective payment of the subscribed
capital, i.e. the certificate of deposit of funds and the notarized
declaration of subscription and payment.
b. Sanctions and other provisions
6. When the conditions for the tax deduction of the interest remunerating
the loans granted by the partners are not met, the company is obliged to
include the said interest in its earnings. This adjustment is done in Note
CF 1 of the tax return.
7. Failure to comply with the new rules governing the deductibility of

interest remunerating loans granted by the partners, detected during tax
audits, shall result in the full reintegration of the interest paid into the
taxable result and consequently give rise to a recall of the IS and IRCM
without prejudice to the penalties and interest for late payment.
8. The new rules on the deductibility of interest remunerating loans granted

by partners apply to the results of the financial year ending on 31
December 2021, which must be declared by 15 March 2022, including
when the agreement attesting to the said loans is concluded before the 1st
of January 2021.

1.2 Section 7 C: Rationalisation of the conditions for allowing
deductions on damages for tax purposes.
9. Since the 2016 Finance Law, to be considered as an allowable

expense for the determination of the CIT, losses due to damages and
breakages were required to be ascertained in the presence of a tax
officer having at least the rank of Inspector. This provision applied
to all industries.
10. Henceforth, the modalities for the deduction of losses due to damage
vary between taxpayers in the brewery industry (a) and those in other
industries (b).
a. Deduction of losses on damages and breakages in the

brewery industry.
i. Scope of application of the lump sum deduction
11. From 1 January 2021, losses relating to damages and breakages in

the brewery industry shall be automatically deducted at a lump sum
rate.
12. The deduction of these losses specific to the brewery industry is

therefore no longer dependent on the confirmation of the damages
and breakages in the presence of a tax officer, as provided for by the
provisions of section M8 c of the manual of Tax Procedures.
13. The lump-sum approach applies to all breakages and damage,

including those relating to packages, which, by their nature, are
specific to the brewery industry, provided that they are registered as
such in the accounts.
14. The flat-rate approach is also applicable to damages on raw materials

except those on packaging, breakage and damages on finished goods
acquired for resale in the same state.
15. By extension, the deduction of losses resulting from damages and

breakages for distributors of brewery products shall be governed by
the lump sum approach.
16. On the other hand, the ordinary law system for recording damages
and breakages remains applicable to capital goods, spare parts and

marketing equipment, even when they belong to companies in the
brewery industry.
17. Similarly, the deduction of losses relating to thefts and other

misappropriations of brewery products will remain dependent on
their actual accounting and the production of documentary evidence,
in particular bailiff's reports and the lodging of complaints.
18. Under no circumstances shall the deduction of losses due to

breakage and damage be made twice (i.e. simultaneously applying
the actual system and the lump sum system to the same operation),
even when the taxpayer exposes rates of breakage and damage
higher than the lump sum rate defined by the law.
19. Also, under the current legislation, no option for the actual approach
is allowed to the taxpayer in cases where the flat-rate approach as
specified above is applied.
ii. Determination of the basis of assessment for the

deduction of damages and breakages
20. Section 7 C of the CGI specifies that the deduction of losses due to
breakage and damage is based on the total volume of production.
21. The aggregate volume of production shall be deemed to be the

production sold plus or minus the variation in stocks of all the
production units of the company in respect of a fiscal year.
22. The total volume of production also includes products purchased for
resale and raw materials used exclusively and directly in the
manufacture of brewery products.
23. The cost of packaging may under no circumstances be included in

the basis for assessing the lump-sum deduction of 0.5%.
24. For the valuation of the total volume of production, the following
shall be taken into account :
- Production cost for finished products ;

- Cost price for raw materials and products purchased for
resale.

25. In the specific case of distributors, the basis for the deduction is the
cost price of the products purchased.
iii. The lump-sum rate applicable
26. In determining the amount of the deduction for losses due to

breakage and damage, the flat rate of 0.5% shall be applied to the
basis for the deduction as defined in (ii) above.
27. Non-compliance with the 0.5% deduction rate shall result in the
reintegration of the excess and shall entail the recall of Company
Tax and Tax on Income from Transferable Capital as well as Value
Added Tax and excise duties.
Example :
The company BREWERY recorded for the year N :
- production FCFA 10 billion (FCFA 7 billion for products
manufactured by the company and FCFA 3 billion for products
purchased for resale in the same condition)
- the stock of raw materials of FCFA 2 billion;
- purchase of packaging: FCFA 1 billion.
The stock variation of this company amounts to + FCFA 2 billion.
What is the amount of the loss due to damage and breakage of this
company admitted as a deduction?
Answer :
 Determination of the deduction base
- Production sold = FCFA 10 billion.
- Raw material = FCFA 2 billion
- Stock variation = + FCFA 2 billion.
- Total volume of production = FCFA 10 billion + FCFA 2
billion + FCFA 2 billion, i.e. FCFA 14 billion.
 Determination of the deductible loss for breakages and
damages:
- Deduction base: CFAF 14 billion.
- Amount of the deduction: 0.5% * FCFA 14 billion =
FCFA 70 million.

b. Deduction of losses on damages and breakages in other
industries
28. For industries other than the brewery sector, the deduction of losses
resulting from damages will remain subject to their actual
ascertainment by a chartered appraiser in the presence of an official
of the tax administration.
29. However, to ensure greater speed in the damage assessment

procedure, the tax authorities may now be represented by an official
with the rank of Tax Controller and not exclusively by a Tax
Inspector as in the past.
30. It is understood that, besides the assessment made in the above-

mentioned manner, the services will ensure compliance with the
basic conditions for the deduction of losses resulting from damages,
in particular by ensuring that such losses have led to a reduction in
the company's net assets and have been destroyed.
31. Any declaration of damages done without complying with the above-
mentioned conditions shall not be binding on the tax authorities. It
shall entail the disallowance of the related expense and a reminder of
the CIT, PIT, VAT and excise duties where applicable, without
prejudice to penalties and interest for late payment.
32. The procedures for ascertaining 1.3and validating damages shall

remain those laid down by Circular No. 004/MINFI/DGI/LRI/L of
24/02/2016 specifying the modalities of application of the tax
provisions of Law No. 2015/019 of 21 December 2015 to lay down
the finance law of the Republic of Cameroon for the 2016 fiscal
year.
c. Miscellaneous and transitory provisions
33. The new conditions for the deduction of damages both for
companies in the brewing industry and for the other industries apply
to damages incurred as of 1 January 2021. Consequently, damages
incurred in the course of the 2020 fiscal year, which are relevant in
the determination of the result of this fiscal year to be reported not
later than the 15th of March 2021, are therefore deductible under the
conditions in force before the 2020 Finance Law. 34.

34. For damages and breakages incurred in the 2020 fiscal year that
have not been certified by the tax authorities, brewery companies
may benefit from the flat-rate deduction of 0.5% upon request.
1.3 Section 12 (2): Extension of the loss carry-over period for

credit institutions and state-owned companies undergoing
restructuring.
35. The 2021 Finance Law extends from four (4) to six (6) years the
period for carrying forward losses for credit institutions and state-
owned enterprises undergoing restructuring.
a. Generalities and scope of application of the measure
36. A credit institution is understood to be an organisation that

habitually carries out banking operations (receiving funds from the
public, granting loans, issuing guarantees in favour of other credit
institutions, making available to customers and managing means of
payment). Under article 8 of COBAC Regulation R-2009/02 of 1
April 2009, credit institutions are authorised as general and
specialised banks, financial institutions or financial companies.
Credit institutions thus include both banks and microfinance
institutions.
37. For this circular, companies in the State's portfolio are defined as
those in which the State or any other legal person under public law
holds a share of the capital. It does not matter whether this
participation is a majority or a minority.
38. Only credit institutions on the one hand, and enterprises in the State
portfolio undergoing restructuring on the other, shall be entitled to an
extension of the deferral period for the deficit. The list of companies
undergoing restructuring as of 31 December 2020 is attached to this
circular.
39. These entities are deemed to be undergoing restructuring when, to

face difficulties affecting the continuity of their operations, they
undertake an internal reorganisation and/or the implementation of
structural measures to improve their financial situation and their
results. The decision to restructure shall be taken by the company's
governing bodies or the judicial authority or any authority mandated
for this purpose such as the COBAC.

40. In any case, to benefit from this measure, these companies must be
monitored by the Technical Commission for the Rehabilitation of
Public and Para public Sector Companies (CTR) for companies in
the State portfolio or by COBAC for credit institutions.
b. The new deadlines and application modalities
41. The period for carrying forward tax losses for credit institutions and
companies in the State's portfolio undergoing restructuring is now set
at six (06) years.
42. The six (06) year carry forward period applies to deficits incurred
from the fiscal year ending on 31 December 2021. For example, a
loss incurred in the year 2021, can be carried forward until 2027.
43. However, tax deficits incurred before 2021, for which the deduction
period covers the 2021 fiscal year, may be deferred until the sixth
year. The same applies to deficits arising from 2017 onwards, which
can be carried forward until 2023.
c. Miscellaneous provisions
44. Staff must always ensure that the company benefiting from the six
(06) year deferral period is actually in a restructuring situation based
on a decision by the authorised bodies. They must also refer, if need
be, to the lists of credit institutions and State portfolio companies
undergoing restructuring as of 31 December 2020 attached to this
circular.
1.4 Section 17 a: Reduction by two percentage points of the income

tax rate for medium-sized companies (SMEs).
45. The 2021 Finance Law lowers by two ( 02 ) points the rate of tax on
profits for small and medium-sized enterprises (SMEs). The
applicable rate for the latter is thus reduced to 28%.
46. The reduced corporate tax rate of 28% applicable to SMEs is

increased by 10% for the additional council tax (CAC), i.e. 30.8%.
a. Eligibility criteria

47. The 28% CIT rate applies exclusively to SMEs, i.e. companies with
an annual turnover excluding taxes of less than FCFA 3 billion and
which are under the jurisdiction of either a Divisional Tax Office
(DTO), a Medium Size Tax Office (MTO) or a Specialised Tax
Office (STO).
48. The turnover to be considered is that of the tax year. Consequently,

when at the end of a fiscal year N, an SME that was previously liable
to the reduced rate of 28% generates a turnover of more than FCFA
3 billion, it is transferred, at the initiative of the services or the
taxpayer himself, to the appropriate management structure (the LTO)
with the application, for the calculation of its tax on profits for this
fiscal year, of the common law rate of 33%, CAC inclusive.
b. Application modalities
49. The application of the SME income tax rate is not subject to prior
authorisation by the tax authorities. However, the tax authorities
reserve the right to carry out subsequent routine audits, per the
provisions of the Manual of tax procedures (MTP).
50. When, at the end of a tax audit relating to a fiscal year that was taxed
at the 28% rate, it is established that the turnover for the said fiscal
year exceeds FCFA 3 billion, staff shall recall the tax at the standard
rate of 33%, without prejudice to penalties and interest for late
payment, and reclassify in the appropriate management structure (the
LTO) if necessary.
51. Similarly, when the turnover of a company under the jurisdiction of

the LTO falls below the threshold of FCFA 3 billion at the end of a
fiscal year, the company is retained in the LTO for a period of two
years and its corporate tax is calculated at the rate of 28%. In the
meantime, it must undergo an accounting audit with a view to its
eventual downgrading to a CIME.
52. The application of the reduced rate of 28% does not exclude the
benefit of the reductions provided for by other derogatory regimes,
in particular the regime for the promotion of approved management
centres and the incentive regimes of the law of 18 April 2013 laying
down incentives for private investment in the Republic of Cameroon.

53. SMEs eligible for the reduced rate of 28% remain subject to the
advance payment of income tax and the minimum collection rate at
the rates in force, per the provisions of Articles 21, 22, 69 (2), 89 and
91 of the GTC.
54. The 28% corporate income tax rate applies to the results of the tax
year ending on 31 December 2020, for which the tax returns must be
filed by no later than 15 March 2021.
1.4 Section 43: Increase in the cap on savings accounts investments

whose interests are exempt from the capital gains tax
55. The 2021 Finance law increases from FCFA ten (10) million to fifty
(50) million the upper limit of savings account investments whose
interest is exempt from the capital gains tax (IRCM).
56. Thus, as of 1 January 2021, interest on savings accounts for

investments of up to FCFA 50,000,000 is exempt from the IRCM.
Only the fraction of interest received on the portion exceeding this
amount is now subject to the IRCM.
Example :
57. Mr X has a savings account in a credit institution. The balance of the

said account shows a credit amount of FCFA 65 000 000 on 31
December 2021. Knowing that this investment is earning a 4%
interest, what is the amount of the IRCM due?
a) Detremination of the taxable fraction

 Total amount: 65 000 000
 Exempt portion: 50,000,000
 Taxable base: 15 000 000
b) Assessment of the tax liability

 Taxable savings : 15 000 000
 Intrest : 4% x 15 000 000 = 600 000
 IRCM due : 600 000 x 16,5% = 99 000

58. It should be recalled that a savings account is any sight deposit made
in a bank or similar institution (savings bank, microfinance
institution), which earns interest.
59. Term deposits, savings plans and, in general, any type of investment
with a maturity date are not considered as savings accounts within
the meaning of this provision.
60. The exemption threshold of FCFA 50 million is assessed based on

the total amount of investments made by a person and not per
account. Holders of several savings accounts must systematically
declare them to their tax centre and pay the IRCM on the
corresponding interest under the conditions specified above.
61. Staff shall also make the necessary enquiries at financial institutions
to ensure that interest on excess investments made by persons
holding several accounts is subject to the capital gains tax.
62. The new IRCM exemption threshold applies to interest accruing

from 1 January 2021. Accordingly, interest on investments over
FCFA 10 million accrued before 2021 is taxable even if it is paid
during the financial year 2021.
1.6 Sections 74, 74 a and 82: Establishment of a simplified annual

consolidated tax return for all individual taxpayers.
63. The 2021 finance law extends to non-professional individual

taxpayers, i.e. taxpayers who only receive a salary or passive
income, the obligation to file an annual consolidated return of such
income like professional taxpayers.
64. The procedure for filing this return differs according to whether the
taxpayer is a professional or a non-professional taxpayer.
a. Individuals who are professional taxpayers
65. Individuals who are professional taxpayers are persons liable to tax
on income from an economic activity which they carry out directly,
regularly and for a lucrative purpose. They are taxpayers engaged in
a commercial, industrial or agricultural activity or a liberal
profession.

66. Professional taxpayers are required to file their annual tax returns by
15 March of each year by the financial statements required by
SYSCOHADA (the Normal System and the Minimum Treasury
System).
b. Individuals who are not professional taxpayers
67. Individuals who are non-professional taxpayers refer to persons who

are liable to income tax on income from life annuities, investments
or the holding of property or assets. Such income is referred to as
passive income.
68. The same applies to natural persons who undertake to perform work,
on a full-time or part-time basis, on behalf of an employer in return
for a wage or salary.
69. Non-professional taxpayers are now required to file a simplified

annual return of the income they have earned during the year N-1 no
later than 30 June of the year N.
70. The annual filing obligation for non-professional taxpayers applies

to income earned during the 2021 fiscal year, which will have to be
filed by 30 June 2022 at the latest.
71. The modalities of implementation of the annual declaration for non-

professional taxpayers will be the subject of a specific text.
1.7 Section 105 (new): Enhancing the tax scheme for the promotion
of youth employment.
72. The 2021 Finance Law extends the benefit of the tax scheme for the
promotion of youth employment to companies that qualify for
exemption schemes and to companies under the simplified system of
assessment that are members of an Accredited Management Centre.
73. It should be recalled that until 31 December 2020, only companies

subject to the actual
74. From now on, enterprises approved under a special or derogatory

scheme and members of a CGA under the simplified scheme may
also claim the benefits of this special scheme.

75. The tax benefits and conditions of application of the youth
employment promotion scheme remain those specified by the terms
of points 51 to 56 of circular N°004/MINFI/DGI/LRI/L of 24
February 2016 specifying the modalities of implementation of the
tax provisions of law N°2015/019 of 21 December 2015 on the
finance law for the 2016 financial year.
76. This measure shall apply to recruitments taking place from 1 January
2021. However, companies approved under the derogatory regimes
and those under the simplified tax regime having recruited young
graduates before 1 January 2021 may claim the benefit of the related
tax benefits for the remaining period. To this end, they must inform
their tax office of affiliation.
1.8 Sections 108 and 109: Increase of the tax incentives of companies
listed in the CEMAC stock exchange.
77. The 2021 Finance Law has made the tax regime for promoting the
sub-regional stock market permanent (a). Besides, companies listed
on the stock market now benefit from a reduction in the advance
income tax rate (b), as well as a single tax rate on their profits (c).
a. The stock exchange promotion scheme becomes permanent
78. Until 31 December 2020, the tax regime for the promotion of the
stock exchange sector was subject to two limitations:
- on the one hand, the admission to the stock exchange within a

period of three (03) years ;
- on the other hand, the benefit over a period of three (03) years
from admission to the stock exchange, of the reduction of the
CIT granted to listed companies.
79. These two restrictions are now repealed. Companies that list their
ordinary shares on the Central African Stock Exchange (BVMAC)
are eligible for the tax scheme for the promotion of the stock
exchange sector, as from the date on which the listing takes place.
80. Furthermore, the validity of the reduction of the scheme is unlimited

in time. Companies will therefore continue to benefit from the said

scheme provided that they remain listed on the Central African stock
exchange.
b. Institution of a reduced advance income tax rate

81. The 2021 Finance Law establishes a reduced rate of 1.5% of the
advance income tax and the minimum tax for companies listing their
ordinary shares on the Central African Securities Exchange.
82. The above rate of advance payment of 1.5% is increased by 10% for
the additional council tax, i.e. a total of 1.65%.
c. Harmonisation of the income tax rates for listed companies
83. In addition to the reduced rate of the advance payment of income

tax, the 2021 Finance Law harmonises the reduced rates of the
company tax through the establishment of a single rate of 25%. This
rate is increased by 10% for the additional council tax, i.e. a total of
27.5%.
84. The reduced corporate tax rate of 25% applies to companies :
- that list their ordinary shares on the Central African Securities

Exchange
- issuing securities on the bond market of the Central African

Stock Exchange
- which are deemed to make a public call for capital under the
provisions of Article 81 of the OHADA Uniform Act relating to
commercial companies and Economic Interest Groups (EIGs)
and which consent to the admission and exchange of all or part
of their equity and debt securities on the Stock Exchange.
85. Persons or entities shall be deemed to be making a public call for

capital if :
- their shares are admitted to the central African states stock

exchange under the conditions laid down by the stock exchange
management company ;
- to offer shares of any kind to the public in a CEMAC Member

State, they recourse either to stock exchange companies or any
other establishment authorised to carry out a placement in

financial matters, or to any form of advertising, or to
canvassing;
- their shares are distributed beyond a circle of one hundred (100)

persons.
d. Miscellaneous and transitional provisions
86. The reduced corporate tax rate of 25% is no longer subject to a

minimum capital opening threshold. The only requirement is that the
company be listed on the stock exchange. However, companies listed
on the stock exchange must remain listed throughout the relevant tax
year.
87. As soon as they are removed from the stock exchange, companies
previously listed are obliged to apply the ordinary law rate as from
the returns for the fiscal year in which they ceased to be listed.
88. The reduced rate of the advance payment of the CIT of 1.5% applies
to the operations of listed companies carried out as from 1 January
2021 and whose declaration must be filed by 15 February 2021 at the
latest.
89. The reduced rate of 25% of the corporation tax applies to the results
of listed companies obtained in respect of the 2021 fiscal year and
filed by 15 March 2022 at the latest.
1.9 Section 124 c: Institution of a tax scheme to promote the digital

economy
90. The 2021 finance law establishes a suitable tax regime for the
economic development of Cameroonian start-ups.
91. A start-up is a newly created innovative company with a strong

potential for economic growth. These are young structures looking
for a profitable business model that allows for growth. The research
phase is therefore an important stage in the development of the start-
up. It is generally carried out in business incubators or incubation
centres.

a. Eligibility criteria
92. To benefit from the tax regime for the promotion of the digital economy,
the following combined conditions must be met by the start-up company
- carry out activities in the field of technological innovation,

information and communication ;
- -be registered in a management structure set up as an approved

management centre.
b. The tax incentives granted
93. Companies that fulfil the above-mentioned conditions are entitled to

the following tax incentives during the incubation phase and at the
end of the incubation phase:
i. During the incubation phase :
94. The start-up shall benefit during this phase, which may not exceed
five (05) years, from exemption from all taxes, duties, fees for which
it is liable in real or legal terms, except for social contributions.
95. However, although exempted from payment obligations, start-ups

remain subject to reporting obligations. The AMCs of start-ups must
therefore ensure that they comply with these obligations.
96. Failure by a start-up to comply with its reporting obligations results

in the loss of the benefits provided under this scheme.
ii. After the incubation phase :
97. Two cases must be distinguished here:
- In the event of the sale of the start-up :

• application of a reduced capital gains tax rate of 10%
on the capital gain.
- In case of entry into the operational phase:
For the first five years of operation, the start-up benefits from :
• the exemption of the business licence ;

• exemption from registration duties on acts of creation,
extension or increase in capital
• exemption from all tax and employer charges on
salaries paid to their employees, except for social security
contributions;
• the application of a reduced corporate tax rate (IS) of
15%;
• the application of a 50% deduction from the basis of
calculation of the advance payment and the minimum
collection amount of the corporate income tax;
• the application of a reduced rate of tax on income from
movable capital of 5% on dividends paid to shareholders
and interest paid to investors
• the granting of an income tax credit of 30% of research
and innovation expenses, with a ceiling of one hundred
(100) million CFA francs.
- After the fifth year :

• Application of the common law scheme.
c. Application modalities of the tax incentives
98. The benefits of the start-up promotion scheme are dependent on the
membership of an accredited management centre. However, a
traditional AMC may create a specific branch dedicated to start-ups.
In this case, members who are start-ups benefit from the advantages
listed above.
99. A specific text will specify the obligations of CGAs managing start-
ups eligible for the above-mentioned favourable regime.
d. Miscellaneous and transitional provisions
100. Les avantages fiscaux du régime de promotion des start up

s’appliquent à compter du 1er janvier 2021 à toutes les start up qui
remplissent les conditions légales fixées.

101. Pour l’appréciation de la période de bénéfice des avantages
fiscaux sus cités, il est tenu compte de la date d’entrée de la start up
dans un centre d’incubation.
2 PROVISIONS ON THE VALUE ADDED TAX (VAT) AND

EXCISE DUTIES.
2.1 Section 122: Improvement of the tax scheme for the promotion of
agricultural activities.
102. The 2021 Finance Law strengthens tax incentives for

investment in the agricultural sector.
103. Henceforth, the list of seeds, inputs, equipment and materials

exempted from VAT in favour of businesses involved in agriculture,
livestock and fisheries is extended to include some of these products
that were previously liable to this tax. Reference should therefore be
made to the newly updated list of agricultural products exempt from
VAT provided for in Annex I of Title I of the GTC and attached to
this circular.
104. To benefit from these exemptions, purchasers do not need to

apply for VAT exemption certificates.
105. This measure applies to acquisitions or imports made as of 1

January 2021.
2.2 Section 130 a: Clarification of the territoriality of VAT on

services.
106. Until 31 December 2020, VAT on supplies of services was

governed by a general principle of territoriality (a). With the 2021
Finance Law, this principle has been clarified (b).
a. The general principle

107. Under the provisions of section 130(1) of the GTC, VAT is
assessed at the place of supply or use of the service.
108. Thus, supplies are deemed to be taxable in Cameroon when the

services rendered, the rights transferred or the objects rented are used
or operated in Cameroon, without taking into account the domicile of
the person liable for payment, let alone the nature of the supply.

b. Clarifications to the principle
109. Under the 2021 Finance Law, a distinction must be made

between services that can be tangibly located in Cameroon on the
one hand and intangible services on the other.
i. Concerning services tangibly located in Cameroon

110. Under the provisions of section 130a of the GTC, services that
can be tangibly located remain subject to VAT at the place of
establishment or residence of the supplier. Thus, this place of
taxation does not depend on the customer's place of residence or the
customer's VAT status.
111. It follows that when the services are physically located in

Cameroon, they are taxable in Cameroon regardless of the place of
establishment of the customer.
112. A service is physically locatable in Cameroon when it is

performed on Cameroonian territory and relates to tangible property.
This is the case for :
a) The hiring of means of transport
b) The supply of services relating to immovable property
c) Port services carried out in the port area and national territorial
waters
d) The supply of intra-Community transport of movable tangible

property by road or rail
e) Ancillary services to the intra-Community transport of

movable tangible property
f) Cultural, artistic, sporting, scientific, educational and

recreational services in so far as they are subject to VAT
g) Accommodation and sales for consumption on the premises of

taxable products
h) Work and expert opinions on movable tangible property;

i) The services of intermediaries acting in the name and on behalf
of others.
113. It should be noted that the above list is not exhaustive.

Therefore, other types of material services not listed may be subject
to this regime when they are provided by a service provider
established on Cameroonian territory.
ii. Concerning intangible services
114. The VAT territorial system for intangible services is based on

a principle which, however, has an exception.
a) The principle: taxation of the place of establishment or

residence of the customer
115. The place of taxation of intangible services is in principle that

of the establishment or residence of the customer.
116. Intangible services are those which cannot be linked in

Cameroon to tangible property. They include
- assignments and concessions of copyrights, patents,

licensing rights, trademarks and other similar rights; leases
of tangible property other than means of transport;
advertising services;
- services of consultants, engineers and design offices in all

fields, including the organisation of research and
development
- services of accountants and tax consultants;
- data processing and information supply;
- banking, financial and insurance or reinsurance operations,

except the rental of safes
- provision of personnel;
- the services of intermediaries who act in the name and on

behalf of others in the provision of the above-mentioned
services;

- telecommunications services;
- radio and television broadcasting services
- services supplied by electronic means;
- access to and supply of electricity or natural gas

transmission and distribution networks and all other directly
related services.
117. Intangible services supplied by a Cameroonian company are

not subject to VAT in Cameroon when the customer is established
outside Cameroon.
118. These services are outside the scope of VAT and cannot, in
any case, be subject to zero rate or give rise to refund or
compensation of VAT credits.
119. On the other hand, intangible services provided by a foreign

supplier to a customer established or resident in Cameroon are
taxable in Cameroon at the standard rate. This VAT is automatically
assessed and collected by the Cameroonian taxable customer and
remitted under the provisions of section 149 of the GTC.
b) Exception: Intangible services rendered to persons who are

not taxable for VAT purposes
120. As an exception to the principle set out in point 98 above,

intangible services are taxed at the place of establishment of the
supplier when the customer is not subject to VAT. Thus,
Cameroonian VAT applies at the standard rate to all intangible
services supplied by a Cameroonian company to non-taxable persons
located in the CEMAC zone.
121. It is up to the supplier to provide by any means the evidence of

the VAT liability of his client in his country of residence.
122. The new rules on the territoriality of supplies of services apply

to transactions carried out from 1 January 2021.

2.3 Sections 131 a and 142: Cancellation of the excise duty on locally
produced cosmetic products and application of excise on certain
imported products.
123. Before the 2021 Finance law, cosmetic products were subject
to excise duty at a general rate of 25% regardless of their origin,
local or foreign.
124. The Finance Act for the year 2021 abolishes excise duties on
locally produced cosmetic products. Only imported cosmetic
products remain subject to these duties.
125. Thus, as of 1 January 2021, local producers are no longer

required to pay excise duties to their local tax centre.
126. In addition, the exemption from ad valorem excise duty on the

import of inputs of products subject to excise duty, provided for by
the provisions of Article 131 bis of the CGI, no longer applies to the
following inputs
- hydroquinone of tariff subheading 2907. 22 00 000 ;

- maize grits of tariff subheading 1103.13 00 000.
127. Also, the Finance Act for the year 2021 extends the scope of
application of excise duties to the following products when they are
imported:
- at the general rate of 25%: furniture and wooden works,

certain locally produced common food products, soaps
and detergents, toothpicks, plastic and textile packaging,
natural and artificial flowers.
- at a reduced rate of 5%: corn grits, mayonnaise.
128. Ad valorem excise duties on imported products are collected

by the customs services when crossing the customs cordon.
129. However, where these duties could not be collected at the gate
or were partially collected, the tax authorities are entitled to make
adjustments by the provisions of Article 140 bis of the CGI.

2.4 Section 147: clarification of the elements to include in the
numerator to determine the fraction of the input VAT.
130. Until 31 December 2020, the deductible proportion for VAT

was calculated by taking the amount of turnover from transactions
subject to VAT, including exports, as the numerator under Article
147 of the CGI.
131. The Finance Law for the 2021 fiscal year aligns the provisions
of the above-mentioned section 147 with section 142 (4), by
specifying that the exports to be taken into account in the numerator
for the determination of the deductible proportion for VAT purposes
must concern only exports of taxable products, exports of exempt
products are thus to be excluded.
132. Thus, the formula for calculating the proportion is determined

as follows:
- At the numerator: transactions that have given rise to VAT

collection and exports of taxable products;
- At the denominator: the company’s gross turnover.
Example:
In 2021, VINA S.A. achieved a total turnover of FCFA 12,000,000,

broken down as follows
- FCFA 6,000,000 in sales of taxable products;

- FCFA 1,500,000 in sales of exempt products;
- FCFA 1,000,000 from the export of taxable products;
- FCFA 3,500,000 from the export of exempt products;
What will be the applicable deduction ratio?

- Calculation of the value to be entered in the numerator : 6 000 000
+ 1 000 000 = 7 000 000
- Calculation of the value to be entered in the denominator : 6 000

000 + 1 500 000 + 1 000 000 + 3 500 000 = 12 000 000
- Deduction ratio: 7 000 000 / 12 000 000 x 100% = 58.33%.

133. This measure applies not only to transactions carried out as of
1 January 2021 but also to earlier transactions not yet audited. The
tax authorities are therefore invited to encourage their taxpayers to
make voluntary adjustments to their deductible proportion to avoid
the application of penalties.
2.5 Section 149: the institution of the possibility to refund VAT to

international organisations which have signed agreements with
Cameroon.
134. The 2021 Finance Law allows international bodies that have
signed agreements with Cameroon to benefit from the refund of
VAT credits.
135. The VAT regime of diplomatic missions and international

organisations should henceforth be distinguished from that of other
international bodies that do not have diplomatic status. Thus :
- diplomatic or consular missions and international

organisations that have signed a headquarters agreement
benefit from exemption or VAT refunds following the
provisions of articles 128 (18) and 149 (4) of the CGI;
- Other international organisations that have signed

agreements with the State of Cameroon are only entitled to
VAT refunds. This applies to non-governmental
organisations (NGOs) and other international associations
that do not have the status of an international organisation
within the scope of the Vienna Convention on diplomatic
privileges.
136. The Legislation and International Tax Relations Division is

called upon to ensure that agreements to be negotiated with bodies
that do not have the status of international organisations do not
include VAT exemption clauses, only refunds are to be provided.
The Minister in charge of international relations shall be notified of
these procedures at the request of the division in charge of legislation
and international tax relations.
137. As for the agreements already signed with exemption clauses, I

ask the competent services, in particular the Division in charge of
Legislation and International Tax Relations, to initiate the necessary

steps with the Ministry in charge of foreign relations to align them
with the refund system, in keeping with the Vienna Convention on
Diplomatic Privileges in Tax Matters, as well as with domestic
legislation.
138. The procedures for VAT refunds are the same as those for
diplomatic or consular missions and international organisations. In
this regard, eligible organisations shall apply for VAT refund, duly
stamped at CFAF 25,000, to the Minister of External Relations, who
shall forward it, to the Minister of Finance (Director General of
Taxation) for further processing.
3 PROVISIONS ON SPECIFIC TAXES
3.1 Section 235 bis et 235 ter : Reinforcement of the collection

modalities of the special tax on petroleum products (STPP).
139. The 2021 Finance Law reinforces the collection measures for
the STPP through the formal suspension of petroleum product
withdrawals by marketers who owe the STPP. It also adapts the
liability regime of the legally liable persons of this tax, i.e. SCDP
and SONARA, by providing, under certain conditions, for the
possibility of direct proceedings against the actual liable persons.
a. The immediate suspension of withdrawals of petroleum

products
140. The STPP collected by the companies in charge of the

management of oil depots or refineries for a given month must be
remitted to the competent tax office no later than the 20th of the
month following that in which the products were made available to
the marketers.
141. Under the 2021 Finance Law, failure by the legally liable
persons (SCDP or SONARA) to remit within this timeframe due to
the default of a marketer shall oblige the companies in charge of
managing oil depots or refineries to immediately suspend the
removal of the marketer in default.
142. The legally liable person shall send a copy of the suspension
decision to its tax office, accompanied by the amount of the
corresponding tax (STPP).

b. The establishment of the debt against the defaulting
marketers
143. The 2021 Finance Law establishes a new principle: that of

initially issuing the collection notice for the STPP that has not been
remitted by the legal debtor due to the default of a marketer, not in
the name of the legally liable person (SCDP, SONARA) but in that
of the defaulting marketer.
144. The issuance of the collection notice against the defaulting

marketer shall relieve SCDP and SONARA of the obligation to pay
the STPPdue as the legally liable persons of the said tax.
145. To benefit from the relief from liability for unpaid STPP, the
legally liable persons (SCDP and SONARA) must meet the
following two requirements:
- proceed with the immediate suspension of the defaulting

marketers;
- transmit within five (05) days the list of defaulting

marketers together with the amounts due by each.
146. Upon receipt of the list of defaulting marketers, the tax

management office shall immediately issue a notice of the collection
of the STPP due, under the provisions of section M 53 of the MTP.
The amount of the debt issued must include, in addition to the
principal of the tax, the penalties and interest for late payment due
from the defaulting marketers.
147. The services are therefore entitled to pursue the collection of

the tax due to the defaulting marketers by all legal means.
148. However, if the legally liable person does not submit the list of
defaulters within the aforementioned period of five days, a notice of
collection is issued against the latter and forced collection measures
are initiated against him. The same applies when the marketer
provides proof of payment to the legally liable person and it is the
latter who is in default.

c. The responsibility of the legally liable person
149. Any subsequent supply of products by the legally liable person

(SDCP, SONARA) to a marketer in default of a previous payment
shall immediately result in the issuance of a collection notice against
the legally liable person in the event of failure to pay back the
corresponding STPPwithin the legal timeframe.
150. The suspension from the collection petroleum product by

SCDP or SONARA can only be lifted after the marketer has paid in
full the principal and penalties and interest for late payment of the
debt owed or a moratorium issued by the competent authorities.
151. The receipt for payment of the TSPP due in respect of the
collection notice issued or the letter of moratorium shall serve as
proof to lift the suspension. In all cases, the legally liable person
must be formally informed by the tax office. I, therefore, invite the
frontline services directly concerned and the Department in charge of
tax collection to take the necessary steps to inform the legally liable
persons in real-time that the situation of the defaulting marketers has
been regularised.
d. The case of marketers not registered in the tax index of the

LTO
152. Where the defaulting marketer is not under the authority of the
LTO, the DGE is obliged to provide the competent management
centre with information on the unremitted STPP within 48 hours, so
that it can initiate proceedings against the marketer.
153. The Directorate of Collection is responsible for assisting the

competent tax offices in the clearance of outstanding amounts of
STPP due by defaulting marketers, and for following up the
sanctions provided for by the legislation in force.
e. Miscellaneous and transitory provisions
154. This measure applies to the withdrawal of petroleum products

from SONARA and SCDP as of 1 January 2021.

3.2 Section 242: Reduction from 4% à 3% of the felling tax rate for
companies that have a sustainable forest management
certification.
155. The 2021 Finance Law reduces the felling tax rate to 3% for
forestry companies that can justify a sustainable forest management
certification.
156. Sustainable forest management is the exploitation of forests

and woodlands in such a way and at such an intensity that it
maintains their biological diversity, productivity, regeneration
capacity, vitality and capacity to fulfil, now and in the future, the
relevant ecological, economic and social functions at local, national
and global levels, and that it does not cause damage to other
ecosystems.
157. Sustainable management certification is a procedure whereby a

national or international body recognised by the forestry
administration provides written assurance that the operation of a
forest title complies with the requirements specified in a specialised
certification label. These include the Forest Stewardship Council
(FSC), Programme for the Endorsement of Forest Certification
(PEFC), ISO-Sustainable Management, etc.
158. To benefit from this measure, the forestry company must

provide proof of holding a valid sustainable forest management
certification.
159. To benefit from the reduced rate of 3%, the taxpayer is

required to file the required certificate with his local tax office by 28
February 2021 at the latest.
160. This reduced rate is applicable as long as the certification is

valid. In case of withdrawal or suspension of the certification, the
company immediately loses the benefit of the measure.
161. The reduced rate of the felling tax applies to logs felled as of 1
January 2021 by companies that hold a valid sustainable forest
management certification on that date.

3.3 Sections 242, 243 and 247 a: Improvement of the follow-up of
forestry companies.
162. The 2021 Finance Law reinforces the monitoring of forestry

operators through the institution of solidarity in the payment of the
felling tax against companies that acquire timber on the local market
and the opening of the option for the monthly payment of the Annual
Forestry Levy.
a. Institution of solidarity of payment for the felling tax
163. Under the new provisions of section 242 of the GTC,

companies that do not hold a logging permit and that acquire logs on
the local market are jointly and severally liable for the payment of
the felling tax with the logger.
164. This solidarity of payment implies the obligation for the client
company to ensure when purchasing that the felling tax has been
paid by the logger. Therefore, it must require its business partner to
present a valid tax clearance certificate. If this is not the case, the tax
is withheld at source by the client company when the invoice is paid
and is paid on the 15th of the following month to the tax office to
which it is attached.
165. A certificate of withholding at source is issued to the operator

by his client. The operator shall keep a copy of this certificate at his
tax office as proof of payment of the corresponding tax.
166. This solidarity payment procedure shall also be extended to

associations and joint common interest groups that exploit
community or municipal forests.
167. This measure shall apply to all acquisitions of timber from 1

January 2021.
b. Monthly payment of the annual forestry levy
168. In the interests of simplification, the amendment to section 243

of the GTC allows for the option of the monthly payment of the
Annual Forest levy.

169. The taxpayer who intends to opt for the monthly payment of
the AFR must inform his local Tax office by simple letter no later
than the 31st of January 2021.
170. The option taken is irreversible until the end of the fiscal year.
It is automatically renewed for subsequent fiscal years until the
taxpayer opts out.
171. This measure is applicable from 1 January 2021.
3.4 Section 244 a: rearrangement of the limits for paying the

regeneration levy.
172. The 2021 Finance Law rearranges the deadlines for paying the
regeneration tax.
173. Before 1 January 2021, full payment of the regeneration tax

was required before the signing of the exploitation permit for non-
timber and special forest products, according to the provisions of
Article 87 (3) of Decree No. 95/531/PM of 23 August 1995
establishing the modalities of application of the forest regime.
174. As of 1 January 2021, companies holding a non-timber and

special forest products exploitation permit are required to submit a
quarterly declaration and pay the regeneration tax on the following
dates
- 15 March for the first quarter ;

- 15 June for the second quarter;
- 15 September for the third quarter;
- 15 December for the fourth quarter.
175. This measure shall apply from 1 January 2021.
4 PROVISIONS ON REGISTRATION DUTIES.
4.1 Section 337: consecration of the registration free of charge of

agreements for the repurchase of public debts as well as
agreements for the securitisation of public debts.
176. The 2021 Finance Law introduces an exception for the

registration of deeds relating to the sale or transfer of receivables.

These are in principle registered at the proportional rate of 2%
following the provisions of sections 343(4) and 543(d) of the GTC.
177. Under the 2021 Finance Law, agreements to buy back or

securitise public debt are now registered free of charge.
178. The repurchase of a public debt consists of a natural or legal

person buying back the debt securities held on the State or a public
legal entity. By public legal entity is meant public enterprises, public
establishments and decentralised territorial authorities.
179. Securitisation of public debt consists of the transformation of

unpaid debts into securities that may or may not be negotiable on the
financial market.
180. This measure applies to deeds presented for registration on or

after 1 January 2021.
4.2 Section 543 (a): Clarification of the registration duties applicable

to agreements deemed to be the transfer of assets.
181. The 2021 Finance Law considers as a transfer of business and

therefore requires the proportional rate of 15% to be applied to any
agreement that allows an entity to carry out, directly or indirectly, an
activity carried out by a previous owner, even if the agreement does
not specifically provide for a transfer of clientele.
182. Any legal transaction with the same effects as a transfer of

business, i.e. the transfer of the operation from one entity to another,
is thus liable to the registration regime for business assets.
183. For the record, the transfer of a business involves the transfer
of the elements that constitute the said assets. Under the provisions
of Articles 135 and 136 of the OHADA Uniform Act on General
Commercial Law, these include, inter alia, the goodwill, the sign, the
trade name, the leasehold rights and the movable objects used in the
business.
184. From 1 January 2021, the registration duties on the transfer of

business assets shall be applied to all contracts, whether or not they
are in writing, whatever their purpose and whatever form and
description they may have been given by the parties, which have the

effect of enabling a natural person or legal entity to directly or
indirectly carry out a legal, civil or commercial activity previously
carried out by another person. Such agreements may take the form of
a successor agreement.
185. Where the transaction takes the form of a successor agreement,

the following conditions must be met to justify the assimilation to
the transfer of a business asset :
- First, the transaction must result from an agreement

between the previous holder of the business and the
purchaser. However, the successor cannot be a third party
to the agreement;
- Secondly, the agreement must be concluded for valuable

consideration, i.e. in return for a consideration, regardless
of whether the companies belong to the same group;
- Finally, the purchaser must carry out an activity identical to

that of the previous owner of the business. The identity of
the activity is assessed at the date of the conclusion of the
agreement.
186. For instance, a transfer of equipment may be considered as a

transfer of a business if it is found that the purchaser operates the
equipment for consideration and that the previous owner has ceased
to operate it.
187. The transfer of all or a large number of corporate shares shall

also be deemed to be a transfer of a business within the scope of this
provision. The massive transfer of corporate shares shall be
understood to mean any transfer which results in the transferee
directly or indirectly holding more than 50% of the said shares.
188. If these conditions are met, the agreement is treated as a

transfer of business and is subject to the proportional rate of 15%,
even if it does not provide for a transfer of the customer base.
189. This measure applies to agreements concluded or submitted to

the formality from 1 January 2021.

4.3 Section 546 B (9): Exemption from graduated stamp duties on
agreements on financial assistance granted to RLA.
190. Before the 2021 Finance Law, financial assistance agreements

granted to the Regional and Local Authorities were registered free of
charge, but were then subject to graduated stamp duty, under the
provisions of Articles 337(1) and 585 of the CGI.
191. As of 1 January 2021, these financial assistance agreements are

henceforth exempt from the registration formality and therefore from
the graduated stamp duty.
192. However, should they be voluntarily submitted for registration,

these deeds are registered at the fixed rate of CFAF 4,000
corresponding to unnamed deeds provided for in section 545 (d) of
the CGI. In this case, the normal stamp duty remains due.
193. This measure applies to financial assistance agreements

presented for registration as of 1 January 2021, even if they are
signed before that date.
4.4 Section 589: Extension of the scope of the stamp duty on

advertising to free distributions during commercial promotion
campaigns.
194. The 2021 Finance Law extends the scope of application of the
stamp duty on advertising to free distributions made during
commercial promotion.
a. The notion of free distribution in line with commercial

promotion campaigns.
195. Free distribution in the context of commercial promotion refers

to the distribution of products for free with the aim of raising
awareness of the products and encouraging sales.
b. Collection modalities of the stamp duty on advertising

via free distribution
 The determination of the tax base

196. The basis of assessment for stamp duty on advertising consists
of the value of the products distributed.
 Filing and payment modalities
197. The stamp duty on advertising for free distributions shall be

settled, declared and remitted by the company to its tax office by the
15th of the month following the month in which the distribution
campaign was carried out.
198. This measure shall apply to operations carried out from 1

January 2021.
4.5 Section 591: Increase in the rate of the stamp duty on

advertisement for tobacco and alcohol.
199. The 2021 finance law has increased the rate of stamp duty on
the advertising of tobacco and alcoholic beverages from 10% to
15%.
200. The collection modalities and the scope of application of the

stamp duty on advertising remain those contained in Circular
N°003/MINFI/SG/DGI/LC/L of 08 February 2013 specifying the
modalities of application of the tax provisions of Law N°2012/019 of
21 December 2012 to lay down the finance law of the Republic of
Cameroon for the 2013 financial year.
201. The new rate of the stamp duty on tobacco and alcoholic
beverages advertising shall apply to advertising operations carried
out as of 1st January 2021.
4.6 Sections 609 to 612 and C 118: Repeal of the axle tax.
202. The 2021 Finance Law repealed the axle tax on motor vehicles
with a payload of at least three tonnes circulating on Cameroonian
territory.
203. Thus, from 1 January 2021, the axle tax is no longer to be

declared and paid by transporters at their tax centre.

204. However, the axle tax due in respect of years before 2021 may
be subject to reminders during tax audits or enforced collection
measures.
5 PROVISIONS ON THE MANUAL OF TAX PROCEDURES.
5.1 Section M 1: Replacement of the taxpayer's card by the

registration certificate.
205. The 2021 Finance Law enshrines the replacement of the

taxpayer card by the registration certificate. For the record, the proof
of registration for tax purposes as provided by the presentation of a
taxpayer's card was valid for ten (10) years.
206. Proof of registration for tax purposes shall now be established

by a certificate issued online by the tax administration's information
system. It is substantiated by a registration certificate which is the
only documentary evidence of a taxpayer's tax identification.
207. The registration attributed to a taxpayer at the time of his first

identification remains valid until further notice and the certificate is
generated online without any restriction.
208. Persons with taxpayer cards that are still valid may continue to
use them until their expiry date. However, they may, if they wish,
obtain the registration certificate, without prior authorisation from
the tax authorities, by simply visiting the DGT website at
www.impots.cm.
5.2 Sections M 1 and M 105 c: Strengthening the taxation of capital

gains on the sale of shares of Cameroonian companies abroad.
209. The 2021 Finance Law strengthens the taxation of transfers of

shares of Cameroonian companies carried out abroad, through the
introduction of an obligation to declare the transaction automatically,
subject to a fine in the event of non-compliance or dissimulation.
210. Any Cameroonian company whose shares have been traded, in

Cameroon or abroad, is required, within three months of the date of
the transaction, to report such transaction to its tax office. This
declaration must be accompanied by the means of payment of any
taxes due.

211. Failure to comply with this obligation shall give rise to a fine
of 100% of the amount of tax evaded, which may not be remitted.
212. These new provisions apply to all sales of shares not declared
by 1 January 2021. The 100% fine applies only to transactions
carried out as of 1 January 2021, without prejudice to the application
of interest and penalties for late payment.
5.3 Section M 7: Clarifications on the payment of taxes in

computerised tax offices and at the large tax office.
213. The 2021 Finance Law enshrines the end of payment of taxes
and duties in cash at the Tax Revenue Office on the one hand and
sets up electronic payment as the exclusive method of payment of
taxes, duties and levies for taxpayers under the jurisdiction of the
Large Tax Office (LTO), on the other hand.
214. The implementation modalities of this measure will be outlined

in a specific text.
5.4 Section M8 (1): the digitalisation of tax receipts.
215. With the entry into force of the 2021 Finance Law, the receipt
for the payment of taxes shall now be generated by the DGT's
computerised system. Manual receipts or so-called secure receipts
are thus abolished.
216. The implementation modalities of the computerised receipt

shall be specified by a text of the Minister of Finance.
5.5 Section M 41 a: introduction of a tax audit waiver for companies

that present a clear increase in their voluntary payments.
217. The 2021 Finance Law provides for the possibility of an

exemption from tax audits for a given year, in favour of companies
that can demonstrate a clear increase in the product of their voluntary
tax payments compared to the previous year.
218. The suspension of tax audits applies to all forms of tax audits
provided for in the Manual of Tax Procedures, with the following
exceptions

‐ validation of VAT credits, in particular for cases requiring
a prior general audit, following the provisions of section
149a of the General Tax Code;
‐ certification and validation of damage as provided for in

section M 8 of the MTP;
‐ and, in general, all interventions at the specific request of

the taxpayer.
a. Companies eligible for the tax waiver
219. To be granted a tax audit waiver for a given year, the company
must demonstrate an increase of at least 15% in the amount of its
voluntary payments from one year to the next.
220. To determine this rate of increase, account shall be taken of the

total amount of voluntary payments for all taxes, duties and levies
paid, including balances, plus any adjustments resulting from tax
audits in respect of the said year.
221. However, for the application of the rate of increase to be taken

into account, the law excludes the inclusion of additional tax revenue
resulting from the taxpayer's entitlement to withhold taxes at source,
a new tax measure, the entry into operation of a new activity or a
restructuring.
b. The obtention of the waiver
222. To benefit from this measure for a given fiscal year, the
taxpayer shall submit to the Director-General of taxation a duly
stamped request at FCFA 25,000 within twelve (12) months
following the end of the said fiscal year.
223. To illustrate, taxpayers wishing to benefit from the exemption

from tax audits for the 2021 fiscal year must submit their
applications to the DGT by 31 December 2022 at the latest. These
applications must mention the amounts of voluntary payments made
in respect of the reference years as well as the rate of progression
recorded.

224. The Director-General of Taxation shall have a period of three
(03) months to notify the applicant of the decision of the tax
authorities. Failure to respond within three (3) months shall be
deemed a refusal.
225. In the event of the subsequent discovery of established fraud,

the tax authorities are entitled to repeal the exemption from tax audit
granted and to schedule the audit for the year in question.
226. This measure shall apply from the 2021 fiscal year.
5.6 Section M 53 (2): Adjustment in the deadline for the payment of

taxes issued on tax collection notices.
227. Until 31 December 2020, the period of mutual agreement for

debtors of taxes issued on AMR to settle their debts was thirty (30)
days from the date of notification of the collection notice to the
taxpayer, irrespective of the reason for issuing the collection notice
in question.
228. The 2021 Finance Law now provides for two deadlines for the
payment of taxes and duties issued on the collection notice,
depending on the reason for the issue, namely:
- 15 days for amounts issued as a result of a failure to file a

declaration or to pay. The same applies to debts issued
following an arbitrary assessment procedure;
- 30 days for issues following a tax audit, except for

arbitrary assessment.
229. This measure applies to collection notices issued on or after 1

January 2021. For collection notices issued before 1 January 2021,
the thirty (30) day time limit remains valid without any distinction to
be made between collection notices resulting from a failure to file a
declaration or to pay, and those resulting from an audit.
230. The IT Division must ensure that the electronic notification of

the collection notice is always accompanied by the letter of response
to the taxpayer's observations for collection notices resulting from

audits, or the letter on which the arbitrary assessment or the
collection notice resulting from a failure to pay following a return is
based.
5.7 Section M 53 (3): introduction of the possibility to notify recovery

notices electronically.
231. From 1 January 2021, services shall have the option of

notifying collection notices by e-mail. To this effect, the notification
shall take effect from the day on which the system generates an
acknowledgement of receipt.
232. 231. The modalities for the notification of collection notices

by electronic means will be determined by a specific circular. In the
meantime, the IT Division is requested to urgently set up taxpayers'
digital tax accounts to receive these collection notices.
5.8 Section M124 a : enshrinement of the ex officio relief for wrongly

issued taxes and duties.
233. The 2021 Finance Law introduces a procedure for the ex

officio cancellation of incorrectly issued taxes and duties. Thus,
when a clerical error is found in the assessment of a tax or duty
established on the recovery notice, the tax may be automatically
cancelled, i.e. without the interested party being required to submit a
dispute claim.
a. Taxes concerned by this measure
234. The ex-officio relief applies only to cases of wrongly issued

taxes and penalties generated in the IT system of the DGT.
235. The erroneous nature of the taxes generated by the system may
result from all kinds of errors relating to the assessment of the tax,
the identity of the taxpayer or the amount of the taxes issued.
b. Implementation Modalities
236. Requests for cancellation of erroneously issued taxes are

submitted by the departments concerned. These requests, jointly
signed by the head of the structure, the coordinator of the
management units (the head of the management unit for MTOs and

DTOs), the compliance officer and the tax collector, must be
substantiated and accompanied by documents justifying the
erroneous nature of the taxes in question.
237. Requests for cancellation of erroneously issued taxes are

processed by the Directorate in charge of the collection with the
technical support of the IT Division.
238. The documents that constitute the application for an ex officio

tax relief are as follows:
- The copy of the disputed collection notice;
- The computer-generated collection notice (specifying all

the participants);
- The individual reports of each participant in the chain of

issuance and handling of the AMR in question
- The report of the Information Technology Division;
- Proof of payment (receipts, transfer certificates, history,

etc.) for the specific case of AMRs issued without taking
account of advance payments;
- Any other element likely to facilitate the Commission's

examination of the claim.
239. The cases in question are sent to the committee for the write-
off of debts for an opinion by the Directorate in charge of the
collection. They are defended by the competent tax collector assisted
by the Directorate in charge of the collection and the IT Division.
240. 239. The Director-General of Taxation, after receiving the

opinion of the committee for the write-off of debts, shall submit to
the Minister of Finance the draft ex officio write-offs.
241. The decision of the tax relief signed by the Minister in charge
of finance shall serve as an accounting document for the settlement
of the tax debt in the books of the competent tax collection office.
c. Entry into force.

242. This measure applies to all wrongly generated taxes, including
those issued before 1 January 2021.
6 ARTICLES FIFTEEN TO NINETEEN: EASING THE TAX

BURDEN ON COMPANIES AFFECTED BY THE HEALTH
CRISES.
243. As part of the post-Covid economic recovery, the 2021

Finance Law has dedicated a series of fiscal measures to support
businesses affected by this health crisis.
244. Two categories of measures can be singled out for this

purpose: measures aimed at all companies (a) and measures aimed at
the sectors directly affected (b).
a. Measures aimed at all companies
6.1 Article Sixteen: Deductibility for tax purposes of donations made

by companies in the context of the fight against the COVID-19
health crises.
245. Donations and gifts made by companies in the context of the

fight against COVID-19 to the State or its entities and other duly
approved bodies are fully deductible without any cap.
246. To be deductible, the above expenses must be duly justified

and recorded in the accounts for the financial year in which they
were incurred.
247. This measure is taken into account in the annual income tax
returns of companies for the financial year 2020 and expected before
15 March 2021.
6.2 Article nineteen: Renewal for the 2021 fiscal year of the special
transaction provided for in the 2020 finance law.
248. The 2021 Finance Law extends the possibility opened by the
2020 Finance Law for tax debtors to settle their tax debts through a
compromise.
249. Only claims issued before 1 January 2020 are eligible for this
special compromise. In this respect, applications for the compromise

must be filed between 1 January and 31 December 2021. Those
submitted after this deadline must be simply rejected.
250. As regards the implementation modalities, they remain those

specified by circular n°006/MINFI/DGI/DLRI/L of 21 February
2020, depending on whether the settlement relates to taxes in
contentious proceedings or to undisputed tax arrears
251. However, when the compromise concerns undisputed tax

arrears, the 2021 finance law modifies the corresponding reductions
granted to private companies as follows:
- increase in the rate of the allowance applicable to undisputed

tax arrears from 30% to 50%;
- extension from six (06) months to twelve (12) months of the

payment schedule that may be granted for the settlement of the
outstanding balance.
b. Measures applicable to sectors directly affected by the

crises
i. General measures
6.3 Article Fifteen: Increase of the carryforward period for taxes

losses and deferred depreciation for a further year.
252. The 2021 Finance Law extends the carry-forward period for
tax losses and deferred depreciation by a further year.
253. Thus, any tax loss for which the deferral period has not yet
expired on 1 January 2021, benefits from an additional year of
deferral, i.e. up to the fifth year. The same applies to depreciation
deemed to be deferred, which can now be carried forward to the
following profitable years within the limit of 11 years.
254. This measure applies exclusively to sectors recognised by the

Minister of Finance as being directly affected by the health crisis.
255. The divisions in charge of statistics and legislation are

responsible for submitting a decision to this effect to MINFI for
signature.

6.4 Article seventeen: relief measures for companies undergoing
restructuring in sectors affected by the COVID-19 health crisis.
a. Full deductibility of capital losses on the sale of receivables

by companies under restructured in sectors affected by the
health crisis
256. The 2021 Finance Law provides for the full deductibility of
capital losses on the sale of receivables by restructuring companies
in sectors affected by the crisis.
257. Capital loss shall be understood to mean the negative

difference between the sale price and the acquisition price of an asset
or security. Thus, in the case of a capital loss on the sale of a claim
by a company undergoing restructuring, this is fully deductible to
determine corporation tax.
258. However, to be fully deductible, the capital loss must result

from an actual claim and be recorded in the accounts of the financial
year for which the transaction was carried out.
259. The measure applies to transactions carried out from 1 January

2021.
b. Registration at the fixed rate of transfers of shares in

companies affected by the crises which are undergoing
restructuring.
260. The 2021 Finance Law provides that the registration of

transfers of shares in restructuring companies affected by the
coronavirus pandemic be subject to a fixed duty.
261. Thus, as of 1 January 2021, transfers of shares of companies

undergoing restructuring are subject to registration at a fixed duty of
FCFA 20,000.
262. This measure shall apply to deeds submitted to the formality as

of 1 January 2021.
c. Abolition of the condition of approval under the

investment code to benefit from the application of the fixed

rate for the registration of the absorption of partial asset
contribution transactions
263. Previously, the application of the fixed duty on the assumption

of liabilities in partial contributions of assets was subject to the
granting of approval to a special regime by the tax authorities, in
particular, that of the Investment Code.
264. As of 1 January 2021, the condition of approval under the

Investment Code for the benefit of the application of the fixed duty
on the assumption of liabilities during partial contributions is lifted.
265. This measure shall apply to partial contributions of assets

made on or after 1 January 2021.
d. Companies eligible for these measures
266. These measures apply only to sectors recognised by MINFI as

being directly affected by the health crisis. The divisions in charge of
statistics and legislation are responsible for submitting a decision to
this effect to MINFI for signature.
ii. Sectorial measures
6.5 Article eighteen: Measures to support the hotel industry.
267. For the 2021 fiscal year, accommodation facilities, whether

classified or not, shall be entitled to the following support measures
- the renewal of the suspension of the tourist tax: in this respect,

accommodation facilities, legally liable for this tax, are no
longer required to include it in the invoices sent to their
customers for the period in question.
- the exemption from tax on profits: this exemption entails

exemption from the payment of monthly instalments and the
minimum collection amount. However, these institutions
remain liable for monthly filing obligations.
As regards the exemption on the monthly instalments, it is

applicable from the returns for the month of January 2021 filed
by 15 February 2021 at the latest.

Finally, these institutions remain liable for any other levies not
covered by this article. This applies in particular to VAT.
7 FINAL PROVISIONS
268. These provisions, which override any previous doctrinal

interpretation to the contrary, must be strictly observed and any
difficulties in their application brought to my attention.
The Director-General of Taxation
MOPA Modeste FATOING
The Director-General of Taxation

APPENDIX 1 : LIST OF CREDIT INSTITUTIONS AND STATE PORTFOLIO
COMPANIES UNDERGOING RESTRUCTURING
A. LIST OF CREDIT INSTITUTIONS
1. Union Bank of Cameroun (UBC)
2. National Financial Credit (NFC)
B. LIST OF STATE COMPANIES
1. SONARA
2. CAMTEL
3. CAMWATER
4. SODECOTON
5. CDC
6. PAMOL
7. SIC
8. CICAM
9. CAMPOST
10. SODEPA

APPENDIX 2: LIST OF AGRICULTURAL, STOCK BREEDING AND
FISHERIES EQUIPMENT EXEMPTED FROM VAT
I. SEEDS

2) Plant Seeds
120911 00 000 à 120999 00 Seeds
000
070110 00 000 Potatoseeds
060210 00 000 Unrootedcuttings and grafts
060220 00 000 Grafted or engrafted edible fruit-bearing trees, shrubs and
bushes
060230 00 000 Grafted or engrafted rhododendrons and azaleas
060240 00 000 Grafted or engrafted rose bushes
060290 00 000 Other live plants (including their roots) other cuttings,
mushrooms spawn
070110 00 000 Fresh or chilled seed potatoes
071331 00 100 Dry beans seed of the species Vignamungo (L.) Hepper or
vignaradiata (L.)…..
080270 10 000 Seed Kola nut (cola spp.)
090111 11 000 Arabica coffee seed
090111 21000 Robusta coffee seed
090111 31 000 Excelsa coffee seed
090111 41 000 Liberia coffee seed
090111 51 000 Indéniécoffee seed
100111 00 000 Hard wheatseed
100191 00 000 Meslinseed
100210 00 000 Rye seed
100310 00 000 Barleyseed
100410 00 000 Oatseed
100510 00 000 Corn seed
100610 10 000 Seed rice in husk (paddy rice)
100710 00 000 Grain sorghum seed
100810 10 000 Buckwheatseed

100821 00 000 Semence de Mille Milletseed
100830 10 000 Canary grassseed
120100 10 000 Soya beanseed
120230 00 000 Groundnutseeed
120910 00 000 Sugar beet seed for sowing
120921 00 000 Alfalfaseed for sowing
120922 00 000 Clover seeds (Trifolium spp.) for sowing
120929 00 000 Other fodder seeds used mainly for flowers
120930 00 000 Herbaceous seeds used mainly for flowers
120991 00 000 Vegetableseeds for sowing
120999 00 000 Other seeds, fruits and spores, for sowing
120923 00 000 Fescueseed for sowing
120924 00 000 Kentucky bluegrass (Poapratensis L.) seeds for sowing
Ryegrass (Loliummultiflorum Lam., Loliumperenne L.)
120925 00 000
seeds for sowing
120710 10 000 Nuts and kernels for sowing
3) Animal seeds
010121 00 000 Live pure-bred breeding horses
010130 10 000 Live pure-bred breeding donkeys
010221 00 000 Live domestic pure-bred breeding cattle
010231 00 000 Live pure-bred breeding buffalos
010290 10 000 Other live pure-bred breeding animals of the bovine species
010511 00 000 Live roosters and hens of domestic species, not weighing
more than 185 g
010599 00 000 Live domestic ducks/geese/turkeys/guinea fowls,
weighing>185 g
breeding

II. FERTILIZERS
284290 10 000 Lead arsenate for agriculture and horticulture in

drums and containers of 1 kg plus
310100 10 000 à 3105590 Fertilizer
00 000
III. PESTICIDES
271012 60 000 Agricultural or planting oil, used as a fungicide

280200 11 000 Sublimed sulphur for agricultural use
Herbicides, insecticides, nematicides and fungicides
3808
for agricultural use
IV. SOIL PREPARATION AND CULTIVATION MATERIALS AND
EQUIPMENT
Tariff heading Equipment Identification

270300 00 000 Peat (including peat litter) (growing media)
843210 00 000 Ploughs
843221 00 000 Diskharrows (sprayer)
Scarifiers, cultivators, grubbers, hoes, weeders,
843229 00 000
tillers and other harrows
843230 00 000 Seeders, planters and prickers
Other agricultural, horticultural or forestry
843280 00 000
equipment and machinery, for tillage or cropping
Parts of agricultural, hyorticultural or forestry
843290 00 000
equipment and machinery
Other machinery or equipment for the harvest of
843359 00 000 agricultural products, including straw or fodder
presses
870110 00 000 Rototillers
Wheeled tractors (except 87.09 tractors), with
870190 11 000
cpmbustion engines or internal combustion
Wagons, trailer or semi-trailer wagons for
871620 00 000
agricultural purposes

V. FARM TOOLS AND EQUIPMENT
820110 00 000 à 820190 00

Small farm equipment
000
Motor appliances for projecting, dispersing or
Mechanical appliances for projecting, dispersing or
Other motor appliances for projecting, dispersing or
Other mechanical appliances for projecting,
842489 90 000 dispersing or spraying liquids or powders used for
agricultural or horticultural purposes
842490 00 000 Parts of heading n° 8424 equipment or devices
843240 00 000 Manure spreaders and fertilizer distributors
940600 00 000 Prefabricated buildings (Screen shades and shade
structures only)
VI. PROCESSING MATERIALS AND EQUIPMENT
843320 00 000 Harvesting and threshing equipment (including elbow

mower bars for tractor mounting)
843359 00 000 Other machinery for harvesting agricultural products,
including straw or fodder presses
843680 00 000 Other machinery for agriculture, horticulture, forestry
or beekeeping,
including germination plant fitted with mechanical or
thermal equipment
843699 00 000 Parts of machinery for agriculture, horticulture,
forestry or beekeeping

843710 10 000 Machines for sorting grain
843710 90 000 Machines for cleaning, sorting or grading pulses
VII. MATERIALS AND EQUIPMENT FOR IRRIGATION
842481 10 000 Motor appliances for projecting, dispersing or

spraying liquids or powders for agricultural or
horticulture (Irrigation networks)
842490 00 000 Parts of irrigation network
841381 00 000 Liquidpumps (pumps)
841391 00 000 Parts of liquidpumps
VIII. PACKAGING AND BRACING MATERIALS
390110 00 000 Polyethylene having a density less than 0.94, in

primary forms
390210 00 000 Polypropylene, in primaryforms
392010 00 000 Other plates, ... non-cellular and not reinforced,...,
ethylene polymers (Ribbons and plastic sheath)
392020 00 000 Other plates, sheets, non-celluler and not
reinforced…., propylene polymers (straps)
392021 00 000 Bags, satchels and cones, ethylene polymers
392329 00 000 Bags, satchels and cones, other plastic materials
392330 90 000 Other carboys, bottles, flasks and similar plastic
articles
392350 00 000 Stoppers, lids, caps and other closures, of plastic
materials
481910 00 000 Cans and boxes, of corrugated paper or paperboard
482110 90 000 Labels of all kinds, on other media, paper or
cardboard, printed
540110 00 000 Sewing thread of synthetic filaments, whether or not
put up for retail sale
560749 90 000 Other twine, cordage, rope
polyethylene/polypropylene, plaited not ….
Rubber/Plastic
650533 00 000 Bags and packaging bags, textile synth/art
blade/similar polyethylene/
Polypropylene

630539 00 000 Other sacks and bags, of synthetic or artificial
materials
732690 90 000 Other iron or steel items (strap clips)
843139 00 000 Parts suitable for other machines/equipment of
heading 84.28
(staying accessories)
IX. SMALL AGRICULTURAL AND LIVESTOCK MATERIALS AND
EQUIPMENT
392310 00 000 Boxes, cases, crates and similar articles of plastics

481920 00 000 à 481960 Boxes, cartons and bags for packing and packaging of
00 000 eggs and chickens
842790 00 000 Fork-lift trucks
843120 00 000 Parts of machines and apparatus of 8427
843360 00 000 Parts recognized as designed for fork-lift trucks
843360 00 000 Machines for cleaning/sorting eggs/fruits/other
agricultural products, except machinery and equipment
of heading n°84.37
843390 00 000 Parts of machinery, appliances and equipment under
heading 84.33
843410 00 000 Milking machines
843420 00 000 Diarymachinery and equipment
843490 00 000 Parts of milking machines and diary machinery
843610 00 000 Machinery for preparing food or provender for animals
843621 00 000 Incubators and brooders
843629 00 000 Other machinery for poultry farming
843680 00 000 Other machinery for agriculture, horticulture, forestry,
beekeeping, mechanical thermal hotbeds (laying
battery)
843691 00 000 Parts of poultry machinery or appliances, incubators
and brooders
843699 00 000 Parts of machinery for agriculture, horticulture, forestry
or beekeeping
843850 00 000 Machinery for working on meat
901890 00 000 Other instruments and devices for medicine, surgery,
dentistry, veterinary medicine, medical electronic

devices (Veterinary laboratory materials and reagents)
84361000.000 Fish feed production machine/Feed production machine
84798900.000 Appliances or equipment for automatic fish feed
distribution
84193100.000 Fish processing equipment (Smokers and dryers)
X. SMALL FISHING TACKLES
291511 00 000 Formicacid

293790 00 000 Other hormones…, their derivatives…, including chain
modified polypeptides (Pituitary hormone carp)
540211 10 000 Aramid fishing lines, with high tenacity nylon/other
polyamides, not put up for retail sale (Fishing lines)
Other fishing lines, with high tenacity nylon or other
540219 10 000
polyamides, nprs
540220 10 000 Fishing lines of high tenacity polyester, nprs
Simple fishing lines of other nylon/polyamides,
540245 10 000 untwisted or with a twist
of<= 50 tr/m, nprs
Simple fishing lines, polyesters, partially oriented
540246 10 000
twist<= 50 tr/m, nprs
Other simple fishing lines untwisted/ with a twist of<=
540249 00 000
50 turns per metre, nprs
Fishing lines >= 67 decitex, cross-sectional dimension
540419 10 000
of<= 1 mm
Cordage, ropes and cables of other synthetic fibres,
560750 10 000
plaited or not, rubber, plastic, for fishing
560811 00 000 Fishing nets, of synthetic or artificial textile
Other twine, cordage, ropes, plaited or not, even
560790 10 000
treated, coated in rubber, plastic, or fishing
78 04 11 00 00 Lead sheet
950710 00 000 Fishingrod
950720 00 000 Hooks, evensnelled
950740 00 000 Fishingreels
950790 00 000 Other items for fishing ; decoys (except

No.92.08/97.05) and similar hunting (Dip nets)
8902. 00 00 000 Fishing boats. factory ships and other vessels for
processing or canning fishery products
8408. 10 10 000

84131900.000 Equipment or apparatus for pumping and aerating water
intended for fish farming
84362100.000 Hatcher
38089410.000/ Products for disinfection of aquaculture environments
38089490.000
702000.000/39269000.00 Fibreglass or plastic hatching, rearing and breeding tanks
for fish
84186100.000 Heat pump

150420 00 000 Fish oil


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General Tax Code 2021

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THE GENERAL TAX CODE

Edited on the 1st of January 2021

INTRODUCTORY PROVISIONS GENERAL PROVISIONS.............. 1

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(2) Book I contains the various type of taxes (Sections 2 to 613).

(3) Book II contains the Manual of Tax Procedures (Sections M.1 to M.

(5) For the General Tax Code, instead of:

- Director of Taxes, read Director General of Taxes ;

- Taxation Department, read General Taxation Department ;

- Main Taxation Centre, read Regional Taxation Centre ;

- Main Taxation Head, read Regional Taxation Centre Head ;

- Uniform Act on OHADA Accounting Law read OHADA uniform Act

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Rolling and spinning appliances ........................................................... 10%

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Plastic materials (moulding)

E - Provisions events, provided that they are

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3. Domestic servants and other employees, for 300,000 CFAF

4. Motor vehicles for the transportation of persons,

a) Vehicles of no more than 6 hp 180,000 CFAF

9. Water, electricity and telephone bills 5 % of gross income

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