THE GENERAL TAX CODE

Edited on the 1st of January 2024

Official Edition
Directorate General of Taxation
WebSite : www.impots.cm
Toll free number : 82 00
General Tax Code – 2023 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 .................................................................... 15
DIVISION V: PERIOD OF ASSESSMENT ................................................................... 16
DIVISION VI: CALCULATION OF TAX: .................................................................... 16
DIVISION VII: OBLIGATIONS OF TAXPAYERS ...................................................... 16
DIVISION VIII: ASSESSMENT..................................................................................... 18
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
PROFITS .......................................................................................................................... 34
SUBDIVISION V: PROFITS FROM AGRICULTURE ................................................. 35
SUBDIVISION VI: NON-COMMERCIAL PROFITS ................................................... 36
SUBDIVISION VII: PROVISIONS COMMON TO HANDICRAFT, INDUSTRIAL,
COMMERCIAL, AGRICULTURAL AND NON-COMMERCIAL PROFITS ............... 37
SUBDIVISION VIII: ASSESSMENT BASED ON OUTWARD SIGNS OF
WEALTH............................................................................................. …………………38
SUBDIVISION IX: ACTS CONSTITUTINGLIABILITY AND LIABILITY FOR
PAYMENT ....................................................................................................................... 40
DIVISION III: TAX CALCULATION............................................................................ 41
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 DIVISION IV: ACCOUNTING OBLIGATIONS ........................................................... 42
DIVISION V: OBLIGATION TO FILE RETURNS ....................................................... 42
DIVISION VI: PAYMENT OF TAXES .......................................................................... 43
SUBDIVISION I: SALARIES, WAGES, PENSIONS AND LIFE ANNUITY .............. 44
SUBDIVISION II: INCOME FROM SECURITIES ....................................................... 44
SUBDIVISION III: REAL ESTATE INCOME .............................................................. 45
SUBDIVISION IV: HANDICRAFT, INDUSTRIAL, COMMERCIAL,
AGRICULTURAL AND NON COMMERCIAL PROFITS ............................................ 45
CHAPTER III: GENERAL AND COMMON PROVISIONS ON COMPANY
AND PERSONAL INCOME TAX ....................................................................... 47
DIVISION I: ASSESSMENT REGIMES ........................................................................ 47
DIVISION II: DEPART URE FROM CAMEROON ..................................................... 51
DIVISION III: PLACE OF ASSESSMENT .................................................................... 51
DIVISION IV: OBLIGATIONS OF BUSINESS OWNERS ......................................... 52
DIVISION V: TAX INCENTIVES ................................................................................. 53
ANNEX: LIST OF AGRICULTURAL, STOCK BREEDING AND FISHERIES
EQUIPMENT EXEMPTED FROM VAT ........................................................................ 64

PART II: VALUE ADDED TAX AND EXCISE DUTY ....................... 73

CHAPTER I: SCOPE OF APPLICATION .......................................................... 73
DIVISION I: PERSONS LIABLE ................................................................................... 73
DIVISION II: TAXABLE TRANSACTIONS.................................................................73
DIVISION III: EXEMPTIONS ........................................................................................ 74
DIVISION IV: TERRITORIALITY ................................................................................ 77
DIVISION V: EXCISE DUTY ........................................................................................ 79
CHAPTER II: METHODS OF CALCULATION ............................................... 79
DIVISION I: ASSESSMENT .......................................................................................... 79
DIVISION II: ACTS CONSTITUTING LIABILITY AND LIABILITY FOR
PAYMENT ....................................................................................................................... 79
DIVISION III: CALCULATION ..................................................................................... 80
CHAPTER III: RULES OF PROCEDURE ......................................................... 88
DIVISION I: METHODS OF PAYMENT OF THE TAX: ............................................ 88
DIVISION II: TAXPAYER’S OBLIGATIONS .............................................................. 92
ANNEX TO PART II: ANNEX I: LIST OF BASIC COMMODITIES EXEMPTED
FROM VAT .......................................................................................................... 94
ANNEX II: LIST OF PRODUCTS SUBJECT TO EXCISE DUTY ................................ 99

PART III COUNCIL TAXES ................................................................ 104

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PART IV: DIVERSES TAXES AND DUTIES .................................... 104
CHAPTER I: TAX ON GAMES OF CHANCE AND GAMES OF
ENTERTAINMENT ........................................................................................... 104
DIVISION I: COMMON PROVISIONS ....................................................................... 104
DIVISION II: SPECIFIC PROVISIONS FOR CASINOS ........................................... 104
DIVISION III: PROVISIONS GOVERNING GAMES OF ENTERTAINMENT AND
SLOT MACHINES ......................................................................................................... 105

PART V: SPECIAL TAXES .................................................................. 110

CHAPTER I: SPECIAL TAX ON PETROLEUM PRODUCTS ....................... 110
CHAPTER II PROVISIONS RELATING TO THE MINING SECTOR ........... 112
CHAPTER III: FORESTRY TAXES................................................................. 114
DIVISION I: FELLING. TAX: ...................................................................................... 114
DIVISION II: ANNUAL FORESTRY ROYALTIES ................................................... 114
DIVISION III: EXPORT SURTAX AND FACTORY ADMISSION TAX: ............... 115
DIVISION IV: GUARANTEES .................................................................................... 116
DIVISION V: OTHER DUTIES AND TAXES ............................................................ 117
CHAPTER IV: TAX REGIME FOR PUBLIC SERVICE CONCESSIONS ..... 118
DIVISION I: GENERAL PROVISIONS ....................................................................... 118
DIVISION II: REGIME FOR TAXABLE PRODUCTS .............................................. 119
DIVISION III: RULES SPECIFIC TO CHARGES ....................................................... 119
CHAPTER V: TAX REGIME FOR INVESTMENTS ...................................... 121
DIVISION I: GENERAL PROVISIONS ....................................................................... 121
DIVISION II: INDUSTRIAL FREE ZONE AND SPECIAL FREE ZONE REGIME .121

PART VI REGISTRATION, STAMP DUTY AND TRUSTEESHIP 122

SUB-PART I: HARMONIZED LEGISLATION IN THE CEMAC
ZONE......................................................................................................... 122
CHAPTER I: REGISTRATION FEES AND APPLICATION THEREOF ....... 122
DIVISION I: GENERAL PROVISIONS ....................................................................... 122
DIVISION II: DEPENDENT AND INDEPENDENT PROVISIONS .......................... 123
DIVISION III: REGISTRATION FEES FOR ORIGINALS KEPT BY THE
AUTHORITY OR DELIVERED TO THE PART IES CONCERNED AND OTHER
ORIGINALS OR DECLARATIONS ............................................................................. 124
DIVISION IV: MINIMUM FEES ................................................................................. 124
DIVISION V: SIMULTANEOUS TRANSFER OF PERSONAL PROPERTY AND
REAL ESTATE: SINGLE PRICE .................................................................................. 124
DIVISION VI: COMMON PROVISIONS .................................................................... 124

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CHAPTER II: TIME-LIMITS FOR REGISTRATION AND
DECLARATION ................................................................................................ 124
CHAPTER III: BASIS OF ASSESSMENT OF PROPORTIONAL,
PROGRESSIVE AND DEGRESSIVE FEES ..................................................... 126
DIVISION I: LEASES AND RENTALS....................................................................... 126
DIVISION II: MARRIAGE CONTRACTS .................................................................. 127
DIVISION III: CREDITS .............................................................................................. 127
DIVISION IV: LEGACIES ........................................................................................... 127
DIVISION V: JUDGMENTS ........................................................................................ 127
DIVISION VI: RELEASE OF MORTGAGE ................................................................ 127
DIVISION VII: CONTRACTS ...................................................................................... 128
DIVISION VIII: APPORTIONMENT........................................................................... 128
DIVISION IX: EXTENSIONS OF TERM .................................................................... 128
DIVISION X: RECEIPTS.............................................................................................. 128
DIVISION XI: ANNUITIES ......................................................................................... 128
DIVISION XII: COMPANIES ...................................................................................... 128
DIVISION XIII: TRANSFER AGAINST PAYMENT OF PERSONAL PROPERTY
AND REAL ESTATE ..................................................................................................... 129
DIVISION XIV: TRANSFER OF BUSINESSES AND NEW GOODS ...................... 129
DIVISION XV: TRANSFER INTER VIVOS AND ON DEATH ................................ 129
DIVISION XVI: DEDUCTION OF DEBTS .................................................................130
DIVISION XVII: OWNERSHIP WITH AND WITHOUT USUFRUCT ..................... 132
CHAPTER IV: OFFICES FOR THE REGISTRATION OF INSTRUMENTS AND
TRANSFERS ...................................................................................................... 133
CHAPTER V: PAYMENT OF FEES AND LIABILITY FOR PAYMENT ..... 134
DIVISION I: PAYMENT OF FEES BEFORE REGISTRATION ................................ 134
DIVISION II: LIABILITY FOR PAYMENT ................................................................ 134
DIVISION III: CONTRIBUTION TO PAYMENT ....................................................... 135
DIVISION IV: PAYMENT OF FEES IN INSTALMENTS .......................................... 135
CHAPTER VI: PENALTIES ............................................................................. 137
DIVISION I: FAILURE TO REGISTER INSTRUMENTS AND DECLARATIONS
WITHIN THE PRESCRIBED PERIOD ......................................................................... 137
DIVISION II: OMISSIONS ........................................................................................... 137
DIVISION III: UNDERESTIMATION ......................................................................... 138
DIVISION IV: CONCEALMENT ................................................................................. 138
DIVISION V: PRE-EMPTION...................................................................................... 139

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 DIVISION VI: REMISSION OF PENALTIES ............................................................. 139
CHAPTER VII: REFUND OF FEES-PRESCRIPTION .................................... 139
DIVISION I: REFUND OF FEES ................................................................................. 139
DIVISION II: PRESCRIPTION .................................................................................... 140
CHAPTER VIII: INSTRUMENTS TO BE REGISTERED IN DEBIT............ 140
CHAPTER IX: INSTRUMENTS REGISTERED FREE OF CHARGE ........... 141
CHAPTER X: INSTRUMENTS EXEMPTED FROM REGISTRATION ........ 141
CHAPTER XI: DETERMINATION OF FEES ................................................. 143
DIVISION I: PROPORTIONAL FEES ......................................................................... 143
DIVISION II: FEES ON DOCUMENTS....................................................................... 145
DIVISION III: DEGRESSIVE FEES ............................................................................ 145
DIVISION IV: PROGRESSIVE FEES .......................................................................... 146
DIVISION V: FIXED FEES .......................................................................................... 146
CHAPTER XII: DUTIES OF LAW OFFICIALS, JUDGES, ARBITRATORS,
PARTIES AND COLLECTORS AS WELL AS SANCTIONS FOR FAILING
............................................................................................................................. 147
DIVISION I: INSTRUMENTS IN CONSEQUENCE AND INSTRUMENTS
PRODUCED AT LAW ................................................................................................... 147
DIVISION II: LEGAL AID, TRANSMISSION OF ENFORCEABLE DECISION TO
THE REVENUE COLLECTOR ..................................................................................... 152
DIVISION III: RIGHT OF ACCESS ............................................................................. 152
DIVISION IV: REGISTERS OF NOTARIES, BAILIFFS, REGISTRARS, CLERKS,
AUCTIONEERS AND BROKERS ................................................................................ 153
DIVISION V: PUBLIC SALE OF MOVABLES .......................................................... 155
DIVISION VI: SPECIAL DUTIES RELATING TO TRANSMISSION ON DEATH,
FORM OF DECLARATIONS ........................................................................................ 156
DIVISION VII: REAL ESTATE: DUTIES OF PURCHASER, NOTARIES AND
REGISTRARS OF MORTGAGES AND LANDED PROPERTY.................................157
DIVISION VIII: NOTICE OF DEATH ......................................................................... 158
DIVISION IX: REGISTERED BONDS ISSUED BY A MEMBER STATE OF THE
COMMUNITY AND REGISTERED ORDER SECURITIES HELD BY DECEASED
TRANSFER .................................................................................................................... 158
DIVISION X: FIRE INSURANCE TAKEN OUT BY DECEASED PERSONS ......... 158
DIVISION XI: NOTICE BY INSURERS ..................................................................... 159
DIVISION XII: OBLIGATIONS OF DEPOSITARIES OR DEBTORS OWING
AMOUNTS DUE AS A RESULT OF DEATH ............................................................. 159
DIVISION XIII: OBLIGATIONS OF COLLECTORS ................................................. 160
DIVISION XIV: REBATE OR REDUCTION OF FEES AND FINES ........................ 161

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 CHAPTER XIII: COLLECTION AND DISPUTES .......................................... 161
DIVISION I: COLLECTION......................................................................................... 161
DIVISION II: PROCEEDINGS BY PART IES AND COURTS .................................. 161
CHAPTER XIV: STAMP AND STAMP DUTY............................................... 161
DIVISION I: GENERAL PROVISIONS ....................................................................... 161
DIVISION II: STAMP DUTY BASED ON PAPER SIZE ............................................ 162
DIVISION III: STAMP DUTY ON THE ISSUE OF CERTAIN DOCUMENTS AND
MISCELLANEOUS ITEMS .......................................................................................... 167
DIVISION IV: STAMP DUTY ENDORSED IN DEBIT............................................. 170
DIVISION V: GENERAL EXEMPTIONS ................................................................... 170
DIVISION VI: MISCELLANEOUS PROVISIONS ..................................................... 172
CHAPTER XV: TRUSTEESHIP OF ESTATES IN ABEYANCE AND
UNCLAIMED PROPERTY ............................................................................... 176
DIVISION I: GENERAL PROVISIONS ....................................................................... 176
DIVISION II: ESTATE IN ABEYANCE ...................................................................... 177
DIVISION III: MANAGEMENT OF ESTATES IN ABEYANCE AND UNCLAIMED
PROPERTY .................................................................................................................... 179
DIVISION IV: END OF THE TRUSTEESHIP ............................................................. 181
DIVISION V: STAMP DUTY REGISTRATION AND PROCEDURAL EXPENSES 183

SUB-PART II: UNHARMONIZED LEGISLATION IN THE CEMAC

ZONE ........................................................................................................ 184
CHAPTER I: RATES OF REGISTRATION FEES........................................... 184
DIVISION I: PROPORTIONAL DUTIES .................................................................... 184
DIVISION II: DEGRESSIVE FEES AND PROGRESSIVE FEES .............................. 185
DIVISION III: FIXED RATES ...................................................................................... 187
DIVISION IV: EXONERATIONS AND EXEMPTIONS ............................................ 188
DIVISION V: ADMINISTRATIVE EVALUATIONS ................................................. 189
CHAPTER II: STAMP DUTY RATES ............................................................. 190
DIVISION I: STAMP DUTY BASED ON PAPER SIZE ............................................. 190
DIVISION II: SPECIAL STAMP DUTIES PAYABLE ON CERTAIN DOCUMENTS
AND OTHER FEES ....................................................................................................... 190
CHAPTER III: OBLIGATIONS AND PENALTIES ........................................ 195
DIVISION I: TIME-LIMITS, PLACE OF REGISTRATION AND GRANTING OF
FORMALITY ................................................................................................................. 195
DIVISION II: FUNERAL EXPENSES ......................................................................... 196
DIVISION III: LIMITATION PERIOD ........................................................................ 196

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 DIVISION IV: RIGHT OF ACCESS ............................................................................ 196
DIVISION V: REMUNERATION OF TRUSTEES AND PUBLIC ACCOUNTING
OFFICERS ...................................................................................................................... 196
DIVISION VI: REPAIR OF BUILDINGS BY THE TRUSTEE ................................... 197
DIVISION VII: HANDING OVER TO THE STATE OF SECURITIES AND
PROPERTY ...................................................................................................................197
DIVISION VIII: TRUSTEESHIPS OF LIMITED VALUE ......................................... 197
DIVISION IX: FINE AGAINST THE TRUSTEE ........................................................ 198
DIVISION X: REMISSION, MITIGATION AND INCREASE OF PENALTIES FOR
DELAY AND FINES ..................................................................................................... 198
DIVISION XI: PROCEDURES FOR COLLECTING REGISTRATION FEES FOR
INSTRUMENTS REGISTERED IN DEBET .................................................................199

SUB-PART III: UNHARMONIZED CODE IN CEMAC ZONE ....... 199

CHAPTER I: SPECIAL COMPANY TAX: ...................................................... 199
DIVISION I: TRANSFER OF SHARES AND INTERESTS SUBJECT TO TRANSFER
DUTY ............................................................................................................................. 199
DIVISION II: MISCELLANEOUS PRESCRIPTIONS ............................................... 200
CHAPTER II: PROPERTY TAX....................................................................... 201
DIVISION I: SCOPE OF APPLICATION .................................................................... 201
DIVISION II: EXEMPTIONS ....................................................................................... 201
DIVISION III: PERSONS LIABLE .............................................................................. 201
DIVISION IV: BASIS OF ASSESSMENT ................................................................... 201
DIVISION V: ASSESSMENT PROCEDURE .............................................................. 202
DIVISION VI: PLACE OF ASSESSMENT .................................................................. 202
DIVISION VII: SPECIAL OBLIGATIONS .................................................................. 202
DIVISION VIII: MISCELLANEOUS PROVISIONS ................................................... 202
CHAPTER III: GRADUATED STAMP DUTY ................................................ 203
DIVISION I: GENERAL RULES ................................................................................. 203
DIVISION II: BASIS OF ASSESSMENT AND RATE ................................................ 203
DIVISION III: COLLECTION ...................................................................................... 203
CHAPTER IV: STAMP DUTY ON ADVERTISING ....................................... 204
DIVISION I: GENERAL PROVISIONS ....................................................................... 204
DIVISION II: RATES ................................................................................................... 204
DIVISION III: COLLECTION ...................................................................................... 204
DIVISION IV: PENALTIES ......................................................................................... 207
CHAPTER V: STAMP DUTY ON MOTOR VEHICLES ............................... 208

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 CHAPTER VI: EXEMPTIONS FROM STAMP DUTY ................................... 210
CHAPTER VII: AIRPORT STAMP DUTY ...................................................... 211
CHAPTER VIII: AXLE TAX: ........................................................................... 213
BOOK TWO MANUAL OF TAX PROCEDURES ............................. 215
SUB-PART I: BASIS OF ASSESSMENT ............................................. 217
SINGLE CHAPTER : OBLIGATIONS OF TAXPAYERS ............................. 217
DIVISION I: OBLIGATIONS TO FILE RETURNS ................................................... 217
SUBDIVISION I: GENERAL PRINCIPLE .................................................................. 217
SUBDIVISION II: NOTICE TO FILE RETURN ......................................................... 219
DIVISION II: OBLIGATION TO PRESERVE DOCUMENTS AND PERIOD OF
PRESERVATION .................................................................................................................
....................................................................................................................................... 219
DIVISION III: OBLIGATION TO PAY TAXES.......................................................... 220
DIVISION IV: ADMINISTRATIVE OBLIGATIONS ................................................. 222

SUB-PART II: TAX CONTROL .......................................................... 223

CHAPTER I: RIGHT TO CONTROL ............................................................... 223
DIVISION I: GENERAL PROVISIONS ....................................................................... 223
DIVISION II: SPECIAL PROVISIONS RELATING TO VALUE ADDED TAX
(VAT) ............................................................................................................................. 224
DIVISION III: CONDITIONS FOR EXERCISING THE RIGHT TO CONTROL ...... 224
SUBDIVISION I: ON-THE-SPOT CHECK.................................................................. 224
SUBDIVISION II: DESK AUDITS............................................................................... 229
SUBDIVISION III: REQUESTS FOR CLARIFICATIONS AND
JUSTIFICATIONS ......................................................................................................... 229
DIVISION IV: ADJUSTMENT PROCEDURES .......................................................... 230
SUBDIVISION I: ADVERSARY ADJUSTMENT PROCEDURE .............................. 230
SUBDIVISION II: ARBITRARY ASSESSMENT PROCEDURE .............................. 231
SUBDIVISION III: PROCEDURE OF ABUSE OF THE LAW ................................... 232
SUBDIVISION IV: LIMITS OF THE RIGHT TO AUDIT .......................................... 232
CHAPTER II: RIGHT TO INFORMATION ..................................................... 235
DIVISION I: PERSONS SUBJECT TO THE RIGHT TO INFORMATION............... 235
DIVISION II: SCOPE AND LIMIT OF PROFESSIONAL SECRECY DEMURRABLE
TO THE TAX AUTHORITY ......................................................................................... 236
DIVISION III: SPECIFIC CONDITIONS FOR EXERCISING THE RIGHT TO
INFORMATION............................................................................................................. 237
CHAPTER III: RIGHT TO INVESTIGATE, TAKE STOCK AND ACCESS . 237

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SUB-PART III : TAX COLLECTION .................................................. 239
CHAPTER I: METHODS OF COLLECTION .................................................. 239
DIVISION I: COMPETENCE IN RESPECT OF TAX COLLECTION ....................... 239
DIVISION II: NOTICE OF ISSUE FOR COLLECTION ........................................... 239
CHAPTER II: PROCEEDINGS ......................................................................... 240
DIVISION I: ORDINARY LAW PROCEEDINGS ...................................................... 240
SUBDIVISION I WARNING REPRESENTING AN ORDER TO PAY ................... 240
SUBDIVISION II: DISTRAINT ................................................................................... 241
SUBDIVISION III: SALE ............................................................................................. 242
DIVISION II: SPECIAL LEGAL PROCEEDINGS ..................................................... 243
SUBDIVISION I: NOTICE TO THIRD-PARTY HOLDERS ..................................... 243
SUBDIVISION II: EXTERNAL WRIT ........................................................................ 243
SUBDIVISION III: FREEZING OF BANK ACCOUNTS ........................................... 244
SUBDIVISION IV: CLOSURE OF THE ESTABLISHMENT ..................................... 244
SUBDIVISION V: IMPOUNDMENT OF A VEHICLE ............................................... 244
SUBDIVISION VI: EXCLUSION FROM PUBLIC CONTRACTS ............................. 244
CHAPTER III: COLLECTION GUARANTEES .............................................. 245
DIVISION I: PREFERENTIAL RIGHTS OF THE TREASURY ................................ 245
DIVISION II: LEGAL MORTGAGE ............................................................................ 245
DIVISION III: JOINT AND SEVERAL PAYMENT .................................................. 246
DIVISION IV: LIMITATION ....................................................................................... 247
DIVISION V: IRRECOVERABLE TAXES CONSIDERED AS BAD DEBTS.......... 247
CHAPTER IV DEBT CLEARENCE CERTIFICATE ...................................... 248
SUB-PART IV: PENALTIES ................................................................ 249
CHAPTER I: FISCAL PENALTIES ................................................................. 249
DIVISION I: ASSESSMENT PENALTIES .................................................................. 249
SUBDIVISION I: INADEQUATE RETURN ............................................................... 249
SUBDIVISION II: FAILURE TO FILE A RETURN ................................................... 250
SUBDIVISION III: FAILURE TO INDICATE THE SINGLE IDENTIFICATION
NUMBER ....................................................................................................................... 251
SUBDIVISION IV: ABSENCE OF INVOICE OR FALSE INVOICE ......................... 251
DIVISION II: SPECIAL PENALTIES .......................................................................... 251
DIVISION III: COLLECTION PENALTIES ................................................................ 252
SUBDIVISION I: FAILURE TO PAY OR LATE PAYMENT .................................... 252
CHAPTER II: PENALTIES .............................................................................. 253
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 DIVISION I: PRINCIPAL PENALTIES ....................................................................... 253
DIVISION II: SUPPLEMENTARY PENALTIES ........................................................ 254
DIVISION III: LODGING OF PETITIONS .................................................................. 254

SUB-PART V: TAX DISPUTES ............................................................ 255

CHAPTER I: CONTENTIOUS JURISDICTION ............................................. 255
DIVISION I: PRIOR REFERRAL BEFORE THE TAX AUTHORITY ...................... 255
SUBDIVISION I: GENERAL PROVISIONS ............................................................... 255
SUBDIVISION II: CLAIMS ......................................................................................... 255
SUBDIVISION III: STAY OF PAYMENT ................................................................... 256
SUBDIVISION IV: DECISION OF THE TAX AUTHORITY..................................... 258
SUBDIVISION V: FORM AND DEADLINE OF THE TAX AUTHORITY’S
DECISION ...................................................................................................................... 258
DIVISION II: COMPROMISE ...................................................................................... 259
DIVISION III: PROCEDURE BEFORE THE SUPREME COURT ............................ 259
SUBDIVISION I: TIME-LIMIT FOR FILING A PETITION..................................... 259
SUBDIVISION II: FORM OF THE PETITION ............................................................ 260
SUBDIVISION III: EXPERT ASSESSMENT .............................................................. 262
SUB DIVISION IV: DECISION OF THE ADMINISTRATIVE BENCH OF THE
SUPREME COURT .............................................................................................................. 262
SUB DIVISION V: TAX MEDIATION ........................................................................ 263
CHAPTER II: VOLUNTARY JURISDICTION ............................................... 263
DIVISION I: COMPETENCE OF VOLUNTARY JURISDICTION ........................... 263
DIVISION II: TAXPAYERS’ PETITIONS .................................................................. 264
SUBDIVISION I: FORM OF THE PETITION ............................................................. 264
SUBDIVISION II: DECISION OF THE TAX AUTHORITY ...................................... 264

BOOK THREE: LOCAL FISCAL SYSTEMS .................................... 266

PART I GENERAL PROVISIONS ....................................................... 268
SINGLE CHAPTER............................................................................................ 268
PART II: COUNCIL TAXES ................................................................. 269
CHAPTER I: BUSINESS LICENSES ............................................................... 269
DIVISION I: GENERAL PROVISIONS ....................................................................... 269
DIVISION II: WAIVERS AND EXEMPTIONS .......................................................... 270
SUBDIVISION I: WAIVERS ........................................................................................ 270
SUBDIVISION II: TEMPORARY EXEMPTION ........................................................ 271
DIVISION III: TARIFFS ............................................................................................... 271

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 DIVISION IV: SPECIAL PROVISIONS ...................................................................... 272
DIVISION V: PERSONAL CHARACTER OF THE BUSINESS LICENSE .............. 273
DIVISION VI: ANNUAL NATURE OF THE BUSINESS LICENSE ........................ 273
DIVISION VII: OBLIGATIONS OF PER- SONS LIABLE ........................................ 274
DIVISION VIII: ISSUANCE AND OVER PAYMENT OF THE BUSINESS
LICENSE ........................................................................................................................ 274
DIVISION IX: PENALTIES ......................................................................................... 275
ANNEX TO CHAPTER I: TABLE OF ACTIVITIES AUTOMATICALLY
LIABLE TO BUSINESS LICENSE TAX: ........................................................ 277
CHAPTER II: LIQUOR LICENSES ................................................................. 281
DIVISION I: GENERAL PROVISIONS ....................................................................... 281
DIVISION II: LIQUOR LICENSE TARIFS .................................................................282
CHAPTER III: DISCHARGE TAX: .................................................................. 283
ANNEXES TO CHAPTER III: ........................................................................... 285
ANNEX I: Classification of activities liable to the discharge tax: ..................... 285
CHAPTER IV: PROPERTY TAX: .................................................................... 287
CHAPTER V: TRANSFER OF PROPERTY .................................................... 287
CHAPTER VI: TAX ON GAMES OF CHANCE AND GAMES OF
ENTERTAINMENT ........................................................................................... 287
CHAPTER VII: STAMP DUTY ON MOTOR VEHICLES .............................. 287
CHAPTER VIII: FORESTRY TAXES .............................................................. 287
CHAPTER IX: STAMP DUTY ......................................................................... 288
PART III ADDITIONAL COUNCIL TAXES...................................... 288
PART IV: COUNCIL TAXES ............................................................... 289
CHAPTER I: LOCAL DEVELOPMENT TAX: ............................................... 289
CHAPTER II: OTHER COUNCIL LEVIES ..................................................... 290
DIVISION I: COUNCIL LEVIES ................................................................................. 290
DIVISION II: SLAUGHTER TAX: .............................................................................. 290
DIVISION III: COUNCIL CATTLE TAX: ................................................................... 291
SUBDIVISION I: SCOPE OF APPLICATION ............................................................ 291
SUBDIVISION II: EXEMPTIONS ............................................................................... 291
SUBDIVISION III: ASSESSMENT, RATE AND PAYMENT ................................... 291
SUBDIVISION IV: PENALTIES .................................................................................. 291
DIVISION IV: FIREARMS TAX:................................................................................. 291
SUBDIVISION I: SCOPE OF APPLICATION ............................................................ 291

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 SUBDIVISION II: EXEMPTIONS ............................................................................. 292
SUBDIVISION III: ASSESSMENT AND PAYMENT ................................................ 292
SUBDIVISION IV: PENALTIES .................................................................................. 292
DIVISION V: HYGIENE AND SANITATION TAX: .................................................. 292
DIVISION VI: IMPOUNDMENT FEES ....................................................................... 292
DIVISION VII: MARKET FEES .................................................................................. 293
SUBDIVISION I: FIXED FEES .................................................................................... 293
SUBDIVISION II: DAILY FEES .................................................................................. 294
DIVISION VIII: BUILDING PERMIT TAXES ............................................................ 295
DIVISION IX: TEMPORARY OCCUPA- TION FEES OF THE PUBLIC
THOROUGH FARE ....................................................................................................... 296
DIVISION X: PARKING TAX: .................................................................................... 296
DIVISION XI: TAXES FOR THE OCCUPATION OF PARKINGLOTS ................... 297
DIVISION XII: PLATFORM TICKET ......................................................................... 297
DIVISION XIII: ENTERTAINMENT TAX: ................................................................ 297
DIVISION XIV: STADIUM FEES ............................................................................... 298
DIVISION XV: ADVERTISING TAX: ........................................................................ 298
DIVISION XVI: COUNCIL STAMP DUTY ................................................................ 299
DIVISION XVII: FEES FOR ROAD DETERIORATION .......................................... 299
DIVISION XVIII: TRANSIT OR TRANSHUMANCE COMMUNAL TAX: ............. 299
DIVISION XIX TAX ON TRANSPORTATION OF QUARRY PRODUCTS ............ 300
DIVISION XX FEES FOR THE OCCUPATION OF PARKING LOTS ...................... 301
DIVISION XXI TAX ON SALVAGED PRODUCTS ................................................. 301

PART V: SPECIAL PROVISIONS APPLICABLE TO CITY

COUNCILS ............................................................................................... 301
SINGLE CHAPTER DISTRIBUTION OF DUTIES AND TAXES BETWEEN
THE CITY COUNCILS AND SUBDIVISION AL COUNCILS ....................... 301
PART VI INTER-COUNCIL AND EQUALIZATION TAX
REVENUE ................................................................................................ 303
PART VII REGIONAL TAXES AND LEVIES ................................... 303
PART VIII FISCAL PROCEDURES SPECIFIC TO COUNCIL
TAXES....................................................................................................... 304
CHAPTER I: GENERAL PROVISIONS .......................................................... 304
CHAPTER II: OBLIGATIONS OF TAXPAYERS ........................................... 304
DIVISION I: PRIOR REGISTRATION OBLIGATION .............................................. 304
DIVISION II: OBLIGATION TO FILE RETURNS .................................................... 304
General Tax Code – 2023 Official Edition - XIV
 CHAPTER III: THE ISSUING OF LOCAL TAXES ........................................ 305
CHAPTER IV: COLLECTION OF LOCAL TAXES ...................................... 305
DIVISION I: AMICABLE COLLECTION ................................................................... 305
DIVISION II: FORCEFUL RECOVERY...................................................................... 306
DIVISION III: CONTROL ............................................................................................ 307
DIVISION IV: PRESCRIPTION ................................................................................... 307
CHAPTER V: LOCAL TAX DISPUTES .......................................................... 307
DIVISION I: CONTENTIOUS JURISDICTION .......................................................... 307
DIVISION II: NON-CONTENTIOUS JURISDICTION .............................................. 308
CHAPTER VI: PENALTIES ............................................................................. 309
PART IX MISCELLANEOUS, TRANSITIONAL AND FINAL
PROVISIONS ........................................................................................... 309
APPENDIX ............................................................................................... 314
APPENDIX I: LEGISLATIVE PART .................................................. 316
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 ................................................................. 317
ORDINANCE N° 89/004 OF 12 DECEMBER 1989 TO INSTITUTE AN
AUDIOVISUAL COMMUNICATION TAX: ................................................... 319
LAW N° 2001/017 OF 18 DECEMBER 2001 TO REVIEW THE PROCEDURES
FOR THE COLLECTIONOF SOCIAL INSURANCE CONTRIBUTIONS .... 322
LAW N° 2009/018 OF DECEMBER 2009 FINANCE LAW OF THE REPUBLIC
OF CAMEROON FOR THE 2010 FINANCIAL YEAR ................................... 323
LAW N°2022/020 OF 27 DECEMBER 2022 FINANCE LAW OF THE
REPUBLIC OF CAMEROON FOR THE 2023 FINANCIAL YEAR ............... 324
APPENDIX II STATUTORY PART ...................................................... 351
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 ............................................................................................................... 352
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 ........ 358
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. .................................................................................... 362
ORDER N° 0000009/MINFI/SG/DGI OF 15 JANUARY 2020 AMENDING AND
SUPPLEMENTING ORDER N°00002/MINFI/SG/DGI OF 05 JANUARY 2017

General Tax Code – 2023 Official Edition - XV

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. .............................................. 367
ORDER N° 00000018 /MINFI/DGI DU 11 JANUARY 2023 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 2023 FISCAL YEAR. ..................................Erreur ! Signet non défini.
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. 408
INTERMINISTERIAL INSTRUCTION N° 0060/MINFI/DIPL OF 28 MARCH
2010 RELATIVE TO THE APPLICATION OF DIPLOMATIC PRIVILEGES IN
FISCAL AND CUSTOM ISSUES...................................................................... 417
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 .................................................... 425
CIRCULAR N° 04 /MINFI/DGI/LRI/L OF 20 FEBRUARY 2023 OUTLINING
THE APPLICATION MODALITIES OF LAW N° 2022/020 OF 27 OF
DECEMBER 2022 ON THE FINANCE LAW OF THE REPUBLIC OF
CAMEROON FOR THE 2023 FISCAL YEAR ................................................. 465

General Tax Code – 2023 Official Edition - XVI

General Tax Code – 2023 Official Edition - XVII
 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 – 2023 Official Edition - 1

General Tax Code – 2023 Official Edition - 2
 BOOK ONE:
TAXES AND DUTIES

General Tax Code – 2023 Official Edition - 3

General Tax Code – 2023 Official Edition - 4
 agricultural activities, in
PART I particular:
DIRECT TAXES • when they are involved in
intermediary transactions for the
CHAPTER I:
purchase or sale of property or
COMPANY TAX:
businesses, shares or holdings of
real estate companies, or when
DIVISION I:
they buy generally on their own
GENERALITIES
behalf assets intended for resale;
Section 2.- A tax shall be levied on • when they parcel and sell lands
all profits or income made by acquired in return for payment
companies and other corporate following development and
bodies. provision of services;
This tax shall be known as company
• when they give out for rental a
tax.
commercial or industrial
establishment possessing the
DIVISION II:
furniture and equipment
SCOPE OF APPLICATION
necessary for its operation,
Section 3.- Subject to the provisions whether the rental comprises or
of Section 4 below and the special tax not all or part of the intangible
schemes, the following shall be liable elements of the goodwill;
to company tax: • when they let or sublet entire or
(1) Joint stock companies and limited part of furnished buildings which
liability companies, co-operative they own or manage.
societies, public establishments or (b) civil companies whose members
bodies: include one or more companies
• irrespective of their object, public with share capital or which opted
limited liability companies, joint for this form of taxation;
stock companies, co-operative (c) civil companies which have opted
societies and their unions; for company tax under the
• public establishments, State conditions fixed for partnerships.
bodies with financial autonomy (3) Partnerships which have opted for
and any other corporate bodies company tax:
carrying out one or more gainful
activities. - partnership firms;

(2) Civil companies: - limited liability partnerships;

(a) even if they do not fall under the - joint-ventures;

type of companies referred to in - financial syndicates.
paragraph 1, civil companies The option is irrevocable and may
carrying out commercial, not be applied by unincorporated
industrial, non-industrial or companies or by partnerships
originating from the previous

General Tax Code – 2023 Official Edition - 5

transformation of partnerships. For (1) Co-operative societies
the option to be valid, it shall be engaged in the production,
signed by all the partners and notified processing, conservation and sale of
to the tax inspector of the area within agricultural and livestock produce,
three months of the beginning of the together with associations of such
financial year. Failing an option, the co-operatives, functioning in
company tax shall be levied on the pursuance of the relevant statutory
share of profits corresponding to the provisions but excluding the
rights of: following operations:
• selling in retail stores distinct
 partners in limited liability
from their main premises;
partnerships;
• processing goods or by-products
• partners not indefinitely liable or other than those intended for
whose names and addresses have human or animal consumption, or
not been communicated to the likely to be used as raw materials
Administration in partnership in agriculture, livestock or
firms, joint-ventures and financial industry;
syndicates.
• business done by the above-
(4) Public establishments and mentioned cooperative societies
regional and local authorities: or associations with non-
Public establishments other than members.
scientific, educational and aid (2) Agricultural and pastoral
bodies, as well as associations and unions, supply and purchase co-
regional and local authorities not operatives operating pursuant to the
subject to company tax by virtue of provisions governing them.
another provision, due to the rental of
(3) Agricultural mutual credit
their built-on and non-built-on
estates, revenue from floating capital funds.
not liable to tax on revenue from the (4) Mutual-aid societies and
transferable securities they possess associations.
as well as any other gainful activity. (5) Deleted.
These provisions shall apply to the
(6) Deleted.
companies, associations and bodies
referred to in Section 4. Such revenue (7) Deleted.
and activities shall be subject to (8) Deleted.
separate accounting in accordance
(9) Deleted.
with the rules and procedures
governing commercial law. (10) Non-profit private education
establishments. This exemption shall
(5) Microfinance institutions
equally apply under the same
irrespective of their legal form and
conditions to industrial and
their nature.
commercial profits.
Section 4.- The following shall be
(11) Deleted.
exempt from company tax:

General Tax Code – 2023 Official Edition - 6

(12) Open-end investment the undertaking during the period of
companies (SICAV), mutual assessment including, in particular,
investment funds and mutual credit the transfer of any assets in the
funds for profits made as part of their course of or on the completion of
legal activity. trading.
(13) Economic interest groups, (2) The net profit shall consist of the
for the share of their profits difference between the value of the
distributed to their members that are net assets at the closing and opening
natural persons. of the period whose results will serve
(14) Deleted. as a basis for assessment, reduced by
the additional assets brought in and
DIVISION III: increased by the drawings effected
TAXABLE PROFITS by members during this period. By
net assets is meant the surplus of the
Section 5.- Profits liable to the value of assets over the total
company tax shall be determined liabilities made up by third-party
with sole regard to profits earned by claims, depreciation and justified
businesses carried on or transactions provisions.
effected in Cameroon, subject to the
provisions of international (3) Stocks shall be valued at cost
conventions. price; if the market price is lower
than the cost price, the undertaking
Section 5 (a).- (1) The following shall make provisions for
shall be deemed to be operating in depreciation of stock. Work in hand
Cameroon; shall be valued at cost.
- Undertakings headquartered in Section 7.- Net taxable profit shall
Cameroon or with effective be established after deduction of all
management office in Cameroon charges directly entailed by the
- Undertakings that have a exercise of activities subject to
permanent establishment in assessment in Cameroon, in
Cameroon; particular:
- Undertakings that have a A- Overhead expenses
dependent representative in All types of overheads, expenses on
Cameroon. staff, labour, offices, equipment and
(2) The profits of the undertakings furniture, sundry and exceptional
that do not fulfil the conditions expenditure, insurance premiums,
referred to in paragraph (1) above acts of liberality, gifts and subsidies.
shall be taxable in Cameroon where However, the following expenses
they carry out activities that form a shall be treated thus:
full business cycle in Cameroon.
(1) Sundry remunerations and
Section 6.- (1) The taxable profits provision of services:
shall be the net profits determined
according to the results of all a) The remuneration granted to
transactions of any kind effected by salary and wage-earners shall be

General Tax Code – 2023 Official Edition - 7

deductible from the results in so far All expenses relating to hunting,
as they are not excessive in angling, the use of pleasure boats,
comparison to the service rendered, tourist planes and pleasure homes
correspond to effective work, and are shall equally be excluded from the
in conformity with conventional deductible expenses whether they be
norms. in the form of fixed allowances or
This provision shall apply to all reimbursement expenses.
direct and indirect remuneration, d) Subject to international
including compensations, agreements, the following shall be
allowances, benefits in kind and regarded as expenses on condition
reimbursement of expenses. that they are not exaggerated:
Nevertheless, a deduction to the tune
of 15% shall be made on the basic • Head office overheads for
salary excluding other social welfare operations carried put in
contributions representing only Cameroon and the remuneration
employers’ dues paid abroad for the of certain effective services
compulsory constitution of the (studies; technical, financial or
pension of an expatriate. accounting assistance) provided
to Cameroonian firms by foreign
b) The attendance fees granted to the or Cameroonian natural persons
members of the board of directors or corporate bodies.
shall be deductible only in so far On no account shall there be accepted
as they represent remuneration for on this basis any sum exceeding
work done. 2.5% of the taxable profit before
c) The fixed allowances which a deducting the expenses concerned.
company grants to its managerial In the event of a deficit, this provision
or senior staff as entertainment applies to the results of the last
and travelling expenses shall be financial year for which the statute of
excluded from such deductible limitations has not expired.
expenses in the assessment of tax, However, for companies in a
when they include the usual type continuous deficit situation and
of expenses reimbursed to the new companies in a deficit
persons concerned. situation, the limitation applies to
The sums paid to the managerial or turnover at the rate of 1%. If there
senior staff of a company as is no turnover, the basis for
employment or service expenses calculating the cap is the total
allowance which do not correspond amount of annual expenses
to a real expense on the duty incurred by the company.
performed shall be reinstated in the The ceiling stipulated above shall be
operating results. For the fixed at 1% of the turnover for the
implementation of this provision, firms specialized in public works and
managers shall mean active partners 5% of the turnover for design firms
and members of partnerships and operating in accordance with the
joint-ventures.

General Tax Code – 2023 Official Edition - 8

regulations relating to design firms the expenses on condition that it is
and consulting engineers. not exaggerated in comparison with
• Commission or brokerage on the rentals usually paid for similar
goods purchased by enterprises property or facilities.
situated in Cameroon, shall be to Nevertheless, when a partner has at
the benefit of these enterprises least 10% of the holdings or shares of
within the limit of 5% of the a company, the proceeds from the
purchase price. This commission rentals other than those from the
should be billed and the receipt property granted to such company
attached to that of the suppliers. shall not be considered as expenses
• The amounts paid for the use of of the firm.
valid patents, brands, designs and For the implementation of this
models within the overall limit of provision, the holdings or shares held
2.5% taxable profit before the as property or as usufruct by the
deduction of expenses claimed. spouse, relatives in the ascending or
This ceiling shall not apply to the descending line of the partner, shall
amounts paid to firms not be deemed to belong to the partner.
participating directly or indirectly
in the management or capital of a (3) Taxes, charges and fines
Cameroonian firm. Only the professional taxes issued for
Nevertheless, when these amounts collection during the financial year
are profitable to a firm located and which are to be borne by the firm
outside the Central Africa Economic in relation to the operations carried
and Monetary Community out in Cameroon shall be subject to
(CEMAC) and participating in the deduction.
management of a Cameroonian firm Company tax and personal income
in which it hold shares, they shall be tax shall not be considered as
considered as sums accrued from the deductible expenses for the levying
distribution of profits. of taxes.
When their partners on the payroll of Rebates granted on the deductible
the firm are on leave, companies taxes shall fall under the revenue of
shall be authorized to deduct from the financial year during which the
their profits, on condition that the company shall be notified of the
journey was made, the transport authorization of payment thereof.
expenses to and fro of the said Compounding fees, fines,
partners, their spouses and confiscations, any penalty
dependent children. concerning persons who violate the
Under no circumstances shall such legal, economic and fiscal provisions
expenses give rise to a depreciation shall not be deducted from the profits
allowance account. subject to taxation.
(2) Rental Expenditure (4) Insurance Premiums
The amount for rentals granted to a The following shall be deducted from
company shall be regarded as part of the taxable profits and specifically

General Tax Code – 2023 Official Edition - 9

relating to the share of operations national competitions, or to
carried out in Cameroon: recognized organizations responsible
 insurance premiums contracted for the organization of official sports
for the company where the very competitions are deductible when
risk covered leads directly to a net they are justified and within the limit
reduction of assets; of 5% of the annual turnover.

 insurance premiums which, However, shall be totally deductible

when justified, the sums granted to:
themselves, represent operating
costs; - the State or Decentralized
Territorial Collectivities for the
 sickness insurance premiums paid
fight against HIV/AIDS;
to local insurance companies for
members of staff and their - authorize research and
spouses and dependent children, development bodies located in
where the reimbursement of Cameroon and exercising in the
expenses to the very persons fails health, agriculture and animal
to appear under deductible husbandry domains.
charges; Similarly, gifts made on the occasion
But, the sums raised by the company of a disaster, shall be deducted in the
with a view to taking out its own form and conditions determined by
insurance policy shall not be order of the Minister of Finance.
deductible from taxable profits. B - Financial Costs
 Premiums paid by firms to local
Interest on sums of money left or
insurance companies
placed at the disposal of the company
undercontracts relating to career
by partners in addition to their capital
wind-down allowances.
shares, irrespective of the form of the
(5) Acts of liberality, gifts and company, within the limit of those
subsidies calculated at the rate of Central Bank
Acts of liberality, gifts and subsidies advances increased by two
shall not represent the charges percentage points and subject to the
deductible from profits. following conditions:
However, payments made to research - Existence of a written and duly
and development bodies and to registered loan agreement;
collective philanthropic, educational, - Subscribed share capital fully
sports, scientific, social and family paid up.
institutions and bodies, on condition
However, such deduction shall
that the latter are situated in
possible with respect to partners who
Cameroon, shall be deductible as
directly or indirectly own at least
soon as there is proof of payment and
25% of the share capital or corporate
as long as they do not exceed 0.5% of
voting rights only if:
the turnover for the financial year.
- The sums of money made
Donations, grants and subsidies
available by all the partners do not
awarded to clubs participating in elite
General Tax Code – 2023 Official Edition - 10
 exceed one and a half times the automatically, without having to
amount of equity. Otherwise, justify the exhaustion of the
interest on the excess amount amicable or forced recovery
shall not be deductible; procedures provided for by the
- There interest paid to the said regulations in force.
partners does not exceed 25% of - provided that they are not the
profit before corporate tax and result of negligence or manifest
before deduction of the said imprudence on the part of the
interest and amortizations taken taxpayer, as established by the
into account in determining such competent authorities or
profit. Otherwise, the excess bodies, losses relating to damage,
amount of interest shall not be duly established and validated in
deductible. the presence of a tax official
C - Actual losses having at least the rank of
controller, under the conditions
The following shall be deductible defined in the Manual of Tax
from profits: Procedures.
- losses on items of fixed or However, for damages and
realizable assets, except losses breakages incurred by companies
resulting from misappropriation in the brewing sector, the related
by a partner or a manager of the losses shall be deducted at a flat
enterprise, or where rate of 1% of the total production
misappropriation is as a result of volume.
negligence on the part of
managers; D - Depreciation
- losses due to the transfer of the Depreciation actually computed in
liabilities of the dissolved consideration of the probable period
company to the acquiring of usage according to the norms of
company, in the event of a each operation, including those
change of activities following which might have already been
restructuring; deferred in times of deficit without
using rates which may not exceed
- losses due to bad debts for which those fixed below.
all ways and means of amicable or
forced recovery provided for by Depreciation rates specific to certain
the OHADA Uniform Act sectors of activity may be fixed by a
Organizing Simplified Recovery separate joint instrument of the
Procedures and Enforcement ministers in charge of finance and the
Measures have been exhausted. sector concerned.
However, losses due to bad debts Depreciation deferred regularly
of an amount less than CFAF 500 during a deficit period must be
000 which has been provisioned charged from the first surplus
over a minimum period of five (5) financial year. In any case
years shall be deducted
General Tax Code – 2023 Official Edition - 11
their deduction may not be allowed may not exceed 50% of bad debts
beyond a period of ten year. and commitments per annum ;
Small equipment and tolls. - over a three years period, for bad
debts and doubtful commitments
The threshold for small equipment whose risks are not covered by
and tools which should be recorded collateral securities. In this case,
under assets shall be fixed at five deductions may not exceed:
hundred thousand (500, 000) CFAF.
 25 % for the first year,
E - Provisions  50 % for the second year,
Provisions constituted to meet clearly  25 % for the third year.
specified losses or charges rendered The situation of these provisions
probable by the course of events, must be definitely determined at the
provided that they are actually shown end of the third year of their
in the annual accounts and appear in constitution, with the exception of
the statement of provisions specified those which concern bad debts and
in Section 18 hereafter. doubtful commitments brought
Besides the general conditions for before law courts.
deduction of the provisions provided In no event shall any provision be
for above, the provisions for doubtful constituted for charges accountable,
debts must: 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
foreign currency
- have given rise, against the debtor,
to the implementation of the Losses incurred during exchange
amicable or forced recovery transactions may not require the
procedures and means provided for accumulation of deductible
by the OHADA Uniform Act on the provisions.
organization of simplified recovery However, currency conversion
and enforcement procedures. margins, claims and debts expressed
For the specific case of credit in foreign currencies, as opposed to
establishments, with the exception of the amounts initially entered into the
provisions for bad debts whose accounts, shall be assessed at the end
allocation is optional, the deduction of each financial year, taking into
of provisions for bad debts and account exchange rates which are
doubtful commitments shall be used to determine the taxable
effected as follows: turnover for the financial year.
- over a two years period, for bad Currency conversion margins
debts and doubtful commitments concerning less than one year old
whose risks are not covered either debts expressed in foreign currencies
by collateral securities or State shall be deductible in determining the
guarantee. In this case, deduction

General Tax Code – 2023 Official Edition - 12

taxable turnover for the same Section 8 (b) (new).- (1) The cost and
financial year. remunerations of all types posted in
the accounts records by a natural
But currency conversion margins
persons or legal entity resident or
concerning long-term debts
established in Cameroon and linked
expressed in foreign currencies shall
to transactions with natural persons
be deductible at the rate of actual
or legal entities resident or
reimbursements. The same shall be
established in a territory or state
true for short and medium term
considered to be a tax haven, shall not
claims.
be deductible in determining the
Section 8.- Repealed company tax or income tax of
Section 8 a.- (1) The expenses individuals in Cameroon.
referred to in Section 7 above equal (2) However, property and
to or greater than one hundred merchandise required for production
thousand (100,000) CFA francs per purchased in their country of
transaction shall not be deductible production and which have been
when paid in cash. cleared at the customs, as well as
(2) The following taxes shall also be remuneration for services rendered in
non-deductible: relation thereto shall be deductible.
(3) Any state or territory
- Expenses supported by invoices wherein the tax on income of a
not bearing a single Identification natural person or legal entity is less
number on the tax payers card, to than a third of that paid in Cameroon,
the exclusion of invoices or any state or territory considered
submitted by foreign suppliers; not to be cooperative in matters of
- Expenses justified by invoices transparency or exchange of
issued outside the tax authorities' information required for fiscal
electronic invoicing monitoring purposes by the international bodies
system; responsible for promoting
transparency and exchange of
- Expenses relating to
information for tax purposes.
remunerations of all kinds paid to
liberal professionals exercising in Section 9.- Capital gains, other than
violation of the regulations those realized on merchandise,
governing their respective resulting from the gratuitous
profession. allocation of shares, founders’
shares, partnership shares or
- Expenses relating to remuneration
debentures on the merger of
of any kind paid to taxpayers who,
companies and limited liability
on the date of the transaction, are
companies, even where they operate
not on the tax authorities' list of
as sole proprietorships, shall be
active taxpayers.
exempt from tax levied on company
profits provided that the company
taking over or the new company has

General Tax Code – 2023 Official Edition - 13

its registered office in Cameroon or Section 10.- Notwithstanding the
another CEMAC State. provisions of Section 6 (1) of this
The same rule shall apply where a Code and in the case of total or partial
company or a limited liability sale, transfer or termination of the
company transfers the whole of its activity, the net capital gains, i.e.
assets to two or more companies those obtained after the deduction, if
formed for the purpose (split) or any, of realized losses, sustained in
assigns part of its assets to another the transfer of fixed assets, and
company constituted in any of the allowances in exchange or as
said forms (partial contribution of compensation for the cessation of the
assets) on condition that: practice of the profession (activity)
or transfer of the clientele, are taxed
- the assignee companies have their as follows:
registered office in Cameroon or in
another CEMAC country; - For half of their value when the
cessation, transfer or termination
- the contributions resulting from takes place less than five years
these conventions shall take effect after the creation, purchase of the
on the same date for the various business or clientele;
assignee companies and shall thus
entail the immediate dissolution of - For a third of their value
the assignor company in the event otherwise.
of merger or split. Section 11.- In the case of
However, the application of the cooperative societies, bonuses
provisions of this Section shall be realized from transactions with
subject to the obligation established members and shared among them
in the instrument of merger or proportionately to their order shall be
contribution, to calculate in respect deductible from profits.
of assets other than merchandise
Section 12.- (1) Any loss sustained in
included in the contribution, the
a given year shall be considered a
annual depreciation to be set against
charge on the following year and
profits and the subsequent capital
deductible from profits made in that
gains resulting from the realization
year. Should this profit be inadequate
of such assets on the basis of their
for the deduction to be made in its
cost to the merging or contributing
entirety, the loss still outstanding
companies, less any depreciation
shall be carried forward to
already shown by them.
subsequent years up to the fourth
This obligation shall bind the new year after initial loss.
company or the company taking over
in the case mentioned in paragraph 1, (2) For credit institutions and State
and either respectively the assignee portfolio companies undergoing
companies proportional to the value restructuring, the deficit surplus may
of the assets assigned or the company be carried forward until the end of the
benefiting by the contribution, in the sixth year following the deficit year.
case mentioned in paragraph 2.

General Tax Code – 2023 Official Edition - 14

Section 13.- Where a joint stock securities shall be excluded from the
company or a limited liability deduction above.
company owns either registered
stock in a joint-stock company or DIVISION IV:
shares in a limited liability company, PLACE OF ASSESSMENT
the net proceeds of the shares in the Section 14.- The company tax shall
second company paid to the first be established under a single
during the financial year shall be assessment in the name of the
deducted from the total net profit of corporate body or association for all
the latter, less a percentage for costs taxable transactions in Cameroon,
and charges. either at its registered office or,
This percentage shall be fixed at 10% failing that, at the place of its
of the total amount of the said principal establishment.
proceeds. However, for undertakings under a
However, this provision shall apply specialized management unit, filing
only: of tax returns and payments shall be
done therein.
- When the stocks or shares owned
by the parent establishment
represents at least 25% of the In the case of corporate bodies
capital of the subsidiary firm. situated outside Cameroon and
- When the parent and subsidiary having a direct or interdependent
firms have their registered office in relationship with other corporate
a CEMAC State. bodies or undertakings established in
Cameroon, the place of assessment
- When the stocks or shares allotted shall be the same as that of the
at the time of issue are still corporate bodies or undertakings
registered in the name of the with which they have these relations.
participating company which The latter shall be jointly and
undertakes to retain them for two severally responsible for the payment
consecutive years at least in of the tax payable by corporate
registered form. bodies established outside
Any breach of this undertaking shall Cameroon.
result in the assessment of the In the cases referred to in Section 3
improperly exempted income, (3) of this Code, the tax shall be
without prejudice to the penalties established in the name of the
enforceable for inadequate returns. company or of the manager known to
Concerning banking and credit third parties and at the base of the
establishments, firms engaged in the common headquarters or of the
investment or management of principal establishment.
transferable securities, all arrears,
and interest of other proceeds exempt
from the tax on income from

General Tax Code – 2023 Official Edition - 15

 DIVISION V: Section 17a: (1) The provisions of
PERIOD OF ASSESSMENT Section 17 above notwithstanding,
the rate of company tax for taxpayers
Section 15.- The company tax shall
with a turnover equal to or below
be assessed on the profits realized
CFAF 3 (three) billion shall be 25%.
during the twelve-month period
correspond- ding to the financial (2) The rate provided for in
However, companies that start their paragraph 1 shall apply to as from the
business within the six (06) months financial year closed at 31 December
preceding the prescribed closing date 2022.
may draw up their first balance sheet DIVISION VII:
at the end of the financial year OBLIGATIONS OF
following the twelve-month period in TAXPAYERS
which they started activities.
Section 18.- (1) Concerning the
Section 16.- Where successive assessment of the present tax,
balance sheets are drawn up during taxpayers are expected to submit
the same fiscal year, the results shall a declaration of revenue derived
be added together for the assessment from their business venture during
of the tax due for the following the period serving as tax no later than
financial year.
- 15 March for taxpayers belonging
to the structure responsible for
DIVISION VI:
large businesses;
CALCULATION OF TAX:
Section 17.- (1) The rate of the tax - 15 April for taxpayers reporting
applicable shall be 30%. to medium-sized business tax
(2) However, for companies under centres and specialised tax
the dispensational tax regime, a centres;
special incentive tax regime or any
other tax advantage, the rate - 15 May for taxpayers in
applicable shall remain that in force divisional tax centres.
as of 1 January 2014. This declaration
(3) In calculating the tax, any must be presented in conformity
fraction of the taxable profit less than with the OHADA accounting
CFAF 1,000 shall be disregarded. system.
(4) Where a company has received (2) Liable taxpayers must also
income from movable or capital furnish the documents established
gains on disposal of property subject in conformity with the OHADA
to a 5% flat-rate tax as provided for accounting scheme.
in Section 90 of the GTC, the tax thus
calculated shall be reduced by setting (3) The declaration referred to in
off the tax already paid on such Section 17 (1) must be accompanied
income. This system shall not apply by the Employee Information
to companies referred to in section 13 Document (DIPE) which must be
above.
General Tax Code – 2023 Official Edition - 16
presented following the model in registers. All information
provided by the administration. contained in the registers must be
signed by the legal representative of
(4) Companies shall equally
the company or his delegated person.
communicate within the same
period, all movements in their stock (4) In case a commercial company
for the given exercise alongside the issue securities to the holder, the
software used for the management of former is bound to the obligations
their stock. For those who keep provided for in the OHADA
computerized accounts, the accounting schemes relating to the
movements in the stock should be rights of commercial companies and
produced in an electronic format. economic interest groups.
(5) These obligations shall equally Section 18 (b).- (1) Enterprises
be applicable to corporate bodies falling under the entity responsible
who have not opted for the company for the management of large scale
tax or who are exempted from the enterprises that are controlled by or
said tax. which control other undertakings
within the meaning of section 19a of
Section 18 (a) New.- (1) Public this code shall be required to make an
limited companies shall equally keep annual return on transfer pricing by
a register of the securities they issue. electronic means, in accordance with
The register is kept and updated by the model established by the
each company or person designated administration, within the period
to that effect. provided for in section 18 of this
(2) The register numbered and Code.
initialed by the court registry where (2) The declaration referred to in
the company is located shall contain the preceding subsection shall
the following information: include notably:
- Transactions relating to the (a) General information on the
transfer, conversion, pledging and group of associated enterprises,
sequestration of securities; including:
- Date of transaction; (i) a statement of their holdings in
- Surnames, given names and other Cameroonian or foreign
residence of the former and new companies;
holder of securities, in the case of (ii) a general description of the
transfer; activities carried out, including
- Surnames, given names and changes in the course of the
residence of holder of securities, in financial year;
the case of conversion of securities (iii) general description of the
to bearer of registered securities. group’s transfer pricing policy;
(3) In the case of transfer, the (iv) a list of the intangible assets
name of the former holder of the held by the group and used by the
securities may be replaced by a serial reporting enterprise, as well as the
number that helps to locate this name
General Tax Code – 2023 Official Edition - 17
 corporate name of the company concluded between the associated
that owns or co-owns the assets enterprise concerned by the
and it’s state or territory of transaction and the tax authorities
residence for tax purposes; of another State or territory.
(b) Specific information concerning (3) Failure to file the annual
the reporting enterprise, transfer pricing declaration
including: within the prescribed time limit,
(i) a description of the activity or filing an incomplete or non-
carried out, including the changes compliant declaration, will
made in the course of the financial result in the application of a
year; fixed fine as provided for in
(ii) a summary statement of Article M 104 (2) of the Manual
transactions with associated of Tax Procedures.
companies within the meaning of
Article 19 a of this Code. This Section 18 c.- (1) Any company
statement includes the nature of established in Cameroon is
the relationship and the amount required to file, within twelve (12)
of the transactions, the corporate months of the end of the tax year,
name and the State or territory of by electronic means, a country-by-
residence for tax purposes of the country declaration, in accordance
associated enterprises concerned with a format established by the
by the transactions and of the tax authorities, including the
beneficial owners of the related country-by-country breakdown of
payments, the transfer pricing profits of the group of
method applied and the changes multinational companies to which
made during the financial year; it belongs and tax and accounting
data as well as information on the
(iii) a statement of loans and
place where the activities of the
borrowings made with associated
companies in the group are carried
enterprises within the meaning of
out, when:
Article 19 a of this Code;
(iv) a summary statement of a. it holds, directly or indirectly, an
transactions carried out with interest in one or more
associated undertakings within undertakings such that it is
the meaning of Article 19 bis of required to prepare consolidated
this Code, for no consideration or financial statements in accordance
for a non-monetary consideration; with applicable accounting
legislation, or would be required to
(v) a summary statement of
do so if its interests were listed on
transactions carried out with
the Central African Stock
associated enterprises within the
Exchange (BVMAC);
meaning of Article 19 a of this
Code, which are the subject of an b. it has annual consolidated sales
advance transfer pricing excluding tax of at least four
agreement or a tax rescript hundred and ninety-two billion
General Tax Code – 2023 Official Edition - 18
(492,000,000,000) CFA francs for be required to file such a
the financial year preceding that to declaration if it were established in
which the declaration relates; Cameroon, shall also be required
to file the declaration provided for
c. no other undertaking holds, in this Article when it is informed
directly or indirectly, a by the tax authorities of a systemic
participation in the failure in the State of residence for
aforementioned undertaking tax purposes of the enterprise
within the meaning of point (a) of which owns it directly or
this paragraph. indirectly.
(2) Any company established in 4) An enterprise established in
Cameroon which meets one of the Cameroon, other than the ultimate
following conditions is also parent entity of a multinational
required to file the declaration enterprise group, shall not be
provided for in this article within required to file the country-by-
the time limit and in accordance country declaration in respect of a
with the procedures and format tax year in the event of substitution
referred to above: filing in another jurisdiction by the
a. it is directly or indirectly owned multinational enterprise group,
by a company established in a provided that the following
State which does not require cumulative conditions are met for
the filing of a country-by- that tax year:
country declaration but which - the jurisdiction of
would be required to file such residence for tax
a declaration if it were purposes of the reporting
established in Cameroon; or entity requires the filing
b. it is owned, directly or indirectly, of a country-by-country
by an enterprise established in declaration similar to
a State which is not on the list that provided for in this
provided for in paragraph 8 of Article;
this Article but with which
- the jurisdiction of
Cameroon has concluded an
residence for tax
agreement for the exchange of
purposes of the reporting
information on tax matters.
entity has concluded an
3) Any enterprise established in agreement authorising
Cameroon which is owned, directly the automatic exchange
or indirectly, by an enterprise of country-by-country
established in a State included in declarations with
the list provided for in paragraph Cameroon which is in
8 of this Article, which is required force on the date on
to file a country-by-country which the country-by-
declaration under the legislation in country declaration is
force in that State or which would due to be filed;
General Tax Code – 2023 Official Edition - 19
 - the tax jurisdiction of Article, subject to informing the
residence of the reporting Tax Authorities that the purpose of
entity has not informed such filing is to fulfil the
Cameroon of a systemic declaratory obligation imposed on
failure; all the enterprises of this
multinational group of enterprises
- the country-by-country which are established in
declaration is exchanged Cameroon.
by the jurisdiction of
residence for tax 6) The content of the country-by-
purposes of the reporting country declaration provided for
entity with Cameroon; in this article shall be determined
by order of the Minister of
- the jurisdiction of Finance.
residence for tax
purposes of the reporting 7) The country-by-country
entity has been informed declaration provided for in this
by the constituent entity Article may be exchanged
resident for tax purposes automatically with States or
in its jurisdiction that the territories which have concluded
latter has been designated an agreement to this effect with
by the multinational Cameroon.
enterprise group to file 8) The list of States which have
the country-by-country concluded an agreement with
declaration on its behalf; Cameroon authorising the
automatic exchange of the country-
- a notification from the
by-country declaration provided
constituent entity
for in this article shall be
resident for tax purposes
determined by order of the
in Cameroon has been
Minister of Finance.
received by the tax
authorities, indicating the 9) Failure to lodge, or incomplete
identity and tax residence or inaccurate lodging of, the
jurisdiction of the country-by-country declaration
declaring entity. within the stipulated period shall
result in the application of a fixed
5) Where two or more enterprises fine as provided for in Article M
established in Cameroon belonging 104 (2) of the MTP.
to the same multinational
enterprise group meet one or more Section 18 e.- (1) Financial
of the conditions referred to in institutions and similar bodies,
paragraphs 2 and 3 of this Article, including banks and financial
one of them may be designated by establishments, as well as
the multinational enterprise group insurance and reinsurance
to file the country-by-country undertakings, are required to
declaration provided for in this identify the tax residence of all
General Tax Code – 2023 Official Edition - 20
financial account holders. They must provide the information
must also identify, in the required required.
manner, the tax residence of the
natural persons who control these Section 18 g.- As from 1 January
accounts, where applicable. 2025, natural persons or entities
opening financial accounts with
(2) Financial institutions and financial institutions shall be
assimilated bodies shall required to submit a self-
communicate to the tax certification establishing their tax
authorities, by means of a residence and, where applicable,
declaration conforming to the the tax residence of the natural
model prescribed by the tax persons controlling them.
authorities, all the information
required for the application of Section 18 h - (1) Where a person
conventions concluded by enters into a scheme or engages in
Cameroon allowing automatic a practice the principal purpose or
exchange of information on one of the principal purposes of
financial accounts for tax which may reasonably be
purposes. They must also report considered to be to avoid an
any lack of information. obligation imposed by the
provisions of sections 18 quinquies
This declaration contains, in and 18 g above or their
particular, information relating to implementing legislation, the said
the identification of the holders of provisions shall apply as if the
financial accounts and, where person had not entered into the
applicable, that of the individuals scheme or engaged in the practice.
who control them, as well as
financial information relating to (2) The notion of "scheme" is
these accounts, including income defined as any arrangement,
from movable capital, account contract, practice, transaction or
balances, the surrender value of series of transactions, in whatever
insurance and annuity contracts, form, having one or more principal
capitalisation bonds or contracts objectives, one or more of which is
and similar investments, and the to evade one of the obligations
proceeds of sales or redemptions of imposed by the provisions of
financial assets. Articles 18 f and 18 g above or their
implementing texts.
(3) Financial institutions are
required to keep records of actions Section 18 h.- (1) Information
taken to meet the obligations collected by the tax authorities
referred to in this article, as well as from the bodies referred to in
the supporting documents, self- section 18 i above may be
certifications and other evidence communicated to the tax
used for this purpose, for a period authorities of countries that have
of five (05) years following the end concluded agreements with
of the period during which they Cameroon permitting automatic

General Tax Code – 2023 Official Edition - 21

exchange of information on for in Sections 18 quinquies et seq.
financial accounts for tax of this Code shall be specified by
purposes. regulation.
(2) Information shall be
communicated in accordance with
the conditions laid down in the (vi) DIVISION VIII:
agreements concluded with the ASSESSMENT
countries concerned. Section 19.- (1) For the assessment
Section 18 j - (1) Failure to comply of corporation tax due by companies
with the identification and which are dependent on or which
declaration obligations set out in control companies located in
Sections 18 quinquies and 18 sexies Cameroon or outside Cameroon
shall be punishable by a fine of within the meaning of Section 19 bis
FCFA 5 million per account. This of this Code, profits indirectly
penalty also applies to late, transferred to the latter either by way
incomplete, insufficient or of an increase or decrease in
erroneous declarations. purchase or sale prices, or by any
other means, are included in the
(2) Natural persons or entities who results of these companies. The
fail to provide financial institutions profits indirectly transferred are
with the self-certification provided determined by comparison with
for in Section 18e are liable to a those which would have been made
fine of FCFA 1 million per account in the absence of dependence or
holder. The deliberate self- control.
certification of erroneous
information by an account holder (2 The condition of dependence or
or a natural person controlling the control referred to in paragraph 1
account holder constitutes forgery, of this Article shall not be required
punishable by the penalties where the transfer of profits is made
provided for in the Criminal Code. to undertakings which are:

(3) Failure to keep the information - either established or resident in a

and documents provided for in State or territory considered to be a
Article 18d is punishable by a fine tax haven within the meaning of
of FCFA 1 million per year and per section 8 ter (new) of this Code;
account subject to declaration. - or subject to a privileged tax
Failure to comply with the regime.
retention period provided for in
Article 18 quinquies shall be Companies are deemed to be subject
treated as equivalent to failure to to a preferential tax regime in a State
keep records. or territory if they are not taxable
there, or if their income tax is less
Section 18i - The procedures for than half of that which they would
implementing the automatic have been liable to pay in
exchange of information provided
General Tax Code – 2023 Official Edition - 22
Cameroon if they had been installment shall be increased by
domiciled or established there. 10% as levy for additional
council tax;
(3) Deleted.
(b) For production companies falling
Section 19 a.- Dependency or
under the regulated profit
control relationships shall be
margin, one instalment
deemed to exist between two
representing 2% of turnover
enterprises:
realized after 50%
(a) where one holds directly or by abatement. Such instalment shall
proxy 25% of the share capital or be increased by 10% as levy for
voting rights of the other or additional council tax. They are
actually exercises decision- companies in the following
making powers in the other; or sectors:
(b) where both are placed, under the - milling sector;
conditions defined in point (a)
- pharmaceutical sector;
above, under the control of the
same enterprise or person. - fertilizer sector.
Section 19 b: Implementing (c) For distribution companies under
instruments shall specify, where the regulated profit margin, one
necessary, detailed rules for the instalment representing 14% of
application of the provisions of gross margin shall be paid not
sections 18b, 19 and 19a. later than the 15th of the
following month. The instalment
Section 20.- As concerns
shall be increased by 10% as levy
exportation and related activities, the
for additional council tax. They
FOB value of goods shall serve as the
are companies that distribute:
minimum turnover to be taken into
consideration for the assessment of - petroleum products and
the taxable result. cooking gas;
- milling products;
DIVISION IX:
PAYMENT - pharmaceutical products;

Section 21.- (1) The company tax - press products;

shall be paid on the initiative of the - fertilizers.
taxpayer not later than the 15th of the (d) For persons subject to the
following month, in accordance with simplified system, one
the terms below: installment representing 5% of
(a) For persons subject to the actual turnover realized during each
earnings tax system, one month, and paid not later than the
installment representing 2% of 15th day of the following month.
turnover realized each month Such installment shall be
shall be paid no later than the 15th increased by 10% for additional
day of the following month. Such council tax.

General Tax Code – 2023 Official Edition - 23

(e) For companies not registered in a - Imports by traders, including
taxation center, the instalment those under the flat-rate tax,
rate shall be 10%. This rate shall - purchases from industrialists,
be increased to 20% for forestry importers and lumbermen;
companies where, in addition,
they do not provide evidence of - the purchase of oil products by
possessing a logging permit duly service station operators and
issued by the competent commodities by exporters;
authority. - The operations carried out by
(2) The installment referred to in enterprises without a tax-payer’s
section 21 (1) above shall be card.
deducted at source by the public The following shall not be subject to
accountants and persons of a withholding tax:
equivalent status during the - Imports by taxpayers under the
settlement of bills paid by the budget specialized management units of
of the State, regional and local the Directorate General of
authorities, public administrative Taxation;
establishments, public or semi-public
corporations, non-profit - purchases made by the State,
organisations as well as private councils and persons residing
sector enterprises, the list of which abroad from industrialists,
shall be established by regulation. farmers, importers, wholesalers,
semi-wholesalers, logging
Notwithstanding the provisions of companies;
section 21 (1), the rate of the
deduction representing the company
- ……………………….deleted ;
tax instalment shall be fixed at 5% - local purchase of petroleum
increased by 10% for additional products by marketers registered
council tax, irrespective of the tax in the active taxpayer logbook of
system of the service provider for the department in charge of major
invoices relating to public enterprises;
procurement amounting to less than - purchases made by non-profit
CFA five million francs. organizations;
For forestry companies, it shall be - retail purchases from importers-
deducted at source during payment of distributors.
undressed or sawn timber purchase The advance payment rate shall be:
invoice
- Deleted;
The tax deducted shall be paid to the
Collector of Taxes under the same - 14% on the gross margin for the
conditions as taxes payable purchase of goods with regulated
spontaneously. prices referred to in paragraph 1.c
above;
(3) The following shall be
subject to advance payment:

General Tax Code – 2023 Official Edition - 24

- 10% of the amount of transactions, For persons subject to the company
for taxpayers not registered with a tax or personal income tax, the sum
taxation center; deducted in advance as down
- 10% of the amount of transactions, payment shall represent an
for taxpayers subject to the flat rate installment of the monthly or
tax system and engaged in import quarterly installments.
activities; (4) Excess payments shall be
Purchases made by non- deducted from subsequent down
professionals directly from payments. In case of cessation of
industrialists or in bulk from activities, they shall be reimbursed.
importers who are not distributors,
shall be deemed to have been made DIVISION X:
for resale purposes. As such, they TAXPAYER’S OBLIGATIONS
shall be subject to advance payment Section 22.- (1) For the payment of
on purchase at a rate of 10%. the taxes collected, industrialists,
- 5% of the amount of transactions importers, wholesalers, semi-
carried out, for traders falling under wholesalers and forestry companies
the simplified tax system as well as must:
by taxpayers falling under the - keep a register of purchases and a
discharge tax system; register of sales or documents in
- deleted; lieu thereof;
- 2% of the amount of transactions, - make payments using counterfoil
for traders subject to the actual books issued by the taxation
earnings tax system; services;
The advance payment basis for - send to the Taxation Service at the
imports shall be the customs same time as their tax returns, the
valuation of goods. Deduction shall statement of sales per customer,
be levied as follows: except retail sales.
- As to what concerns importation, In order to deduct the advance
related to the customs services, it payment made at the time of
respects the same criteria as the purchase, taxpayers shall be bound to
customs duties; attach to their returns the list of
names of suppliers, showing the
- in the other cases, by the supplier or amount of purchases and that of the
buyer of in-bond goods, they must tax deducted at source.
make such advance payment within
the first fifteen (15) days of the (2) The amount of tax owed by each
month following the date in which company or council shall not be less
the transaction was carried out. than the tax resulting from the
application of the 2% or 14% rate to
The advance payment or prepayment the reference base as defined in
is not recoverable on the price. It Section 23 below.
shall be calculated without adding
the council tax.

General Tax Code – 2023 Official Edition - 25

This minimum tax shall be increased Tax, assessed on the basis of the
by 10 % as levy for additional income earned, is hereby instituted.
council tax. (2) The following categories of
This amount constitutes the income shall be considered as
minimum tax rate as to regards the income referred to in Sub-section 1
payment of the company tax. above:
Regarding taxpayers subject to the - salaries, wages, pensions and life
simplified tax system, however, this annuities;
rate shall be increased to 5%. - income from stocks and shares;
(3) Any withholding tax deducted - income from real estate;
on account of income tax or
withholding tax on purchases gives - profits from handicraft, industrial
rise to the issue of a withholding and commercial activities;
tax certificate. This certificate - profits from farming business;
must be generated from the tax
- profits from non-commercial and
authorities' computer system.
related professions.

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 provisions
previous financial year. of international conventions and
The base thus obtained shall be those of section 27 below, personal
rounded to the nearest thousand income tax is payable by all
francs. individuals whose tax domicile is in
Cameroon on their worldwide
“Overall turnover” shall mean the income.
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 profit b) persons engaged in a salaried
margin, gratuities and commissions or non-salaried professional activity
of any nature received. in Cameroon, unless they can prove
that this is being done only
CHAPTER II:
accessorily;
PERSONAL INCOME TAX
c) persons who have the core of
DIVISION I: their economic interest in Cameroon;
GENERAL PROVISIONS - civil servants or State employees
Section 24.- (1) A Personal Income working in a foreign country and

General Tax Code – 2023 Official Edition - 26

 who are exempt from taxes in the SUBDIVISION II:
said country shall be considered EXEMPTIONS
as having their tax domicile in
Section 27.- The following persons
Cameroon;
shall be exempt from the Personal
- persons whose tax domicile is Income Tax:
situated out of Cameroon shall be
(1) The heads of diplomatic missions,
liable to the Personal Income tax consuls, personnel of diplomatic and
for any profits made in consular missions of foreign
Cameroon; nationality holding a diplomatic card
- persons of Cameroonian or issued by the Ministry of External
foreign nationality, with or Relations, only in so far as the
without a tax domicile in countries represented by the said
Cameroon, who earn profits or diplomatic and consular missions
income taxable by Cameroon grant similar benefits to
under the terms of an international Cameroonian diplomatic and
convention to avoid double consular personnel;
taxation, shall also be liable to the (2) Staff members of international
Personal Income Tax. organizations with diplomatic status,
- The staff of international insofar as the Established
organizations, diplomatic and Convention or headquarters
consular missions recruited Agreement of such international
locally or not and not having the organizations explicitly makes
status of diplomatic personnel provision of such exemption;
pursuant in international (3) The administrative and technical
conventions shall automatically staff of diplomatic missions, consular
be liable to Personal Income Tax posts and international organizations
in Cameroon. where it is established that they are
Section 26.- Partners in general subject to income tax in their
partnerships and active partners in countries of origin;
limited liability partnerships who do (4) Natural persons, exclusively for
not opt for the company tax system their activities that are subject to the
shall be personally liable to the discharge tax.
Personal Income Tax for the
proportion of the corporate earnings SUBDIVISION III:
corresponding to their shares in the PLACE OF ASSESSMENT
company.
Section 28.- Where the taxpayer has
The same shall apply to partners in
a single place of residence in
non-trading companies (natural
Cameroon, the tax shall be assessed
persons), joint-ventures and de facto
at such place of residence.
firms not liable to company tax.
Where he has several places of
residence in Cameroon, he shall be

General Tax Code – 2023 Official Edition - 27

assessed where he is deemed to have where the beneficiary is based in the
his principal place of residence. country.
Persons resident abroad, as well as II - EXEMPTIONS
civil servants and State employees
working in a foreign country, who do Section 31.- The following income
not own a residence in Cameroon, shall be exempt from the tax:
shall be assessed at the place which (1) Special allowances intended
has their main interest in Cameroon to cover inherent duty and service
for the former, and at the Seat of their expenses insofar as they are
supervisory service, for the latter. effectively used for the intended
purpose and not overstated;
DIVISION II: (2) Family allowances or
BASIS OF ASSESSMENT benefits;
OF THE PERSONAL INCOME
TAX: (3) Allowances and benefits
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
net income earned by the taxpayer (4) Temporary allowances,
within one fiscal year, after an benefits and life annuities paid to
abatement of a fixed amount of victims of industrial accidents and
CFAF 500 000 concerning wages their rightful claimants;
and salaries. (5) Life annuities paid as
The categories of net income are damages by virtue of a court
defined in the provisions herein judgment ordering compensation for
below. bodily injury leading to total
permanent disablement, compelling
SUBDIVISION I: the victim to rely on third party
SALARIES, WAGES, PENSIONS assistance to carry out the most
AND LIFE ANNUITIES ordinary acts of life;
I -TAXABLE INCOME (6) Fixed salary supplement paid
to civil servants;
Section 30.- Income from salaries,
wages, allowances, emoluments, (7) Injury and disability
pensions and life annuities as well as pensions paid to ex-servicemen;
profits earned by insurance agents, (8) Scholarships;
travelling salesmen-representatives, (9) Funds received as pension or
where the remunerated activity is death benefits or as cumulative
carried out in Cameroon, shall be compensation for death or injury;
liable to Personal Income Tax.
(10) Salary increases resulting
Pensions and life annuities shall be from the application of the salary
deemed to be received in Cameroon adjustment index to civil servants
and State employees working in
General Tax Code – 2023 Official Edition - 28
diplomatic and consular missions Section 34.- (1) The net taxable
abroad; income shall be determined by
(11) Bonuses paid to workers deducting the gross amount paid and
during the award of labour medals by the benefits in kind or cash granted,
the Minister in charge of Labour; the business expenses calculated at a
fixed rate of 30%, as well as the
(12) The share of the severance pay contributions paid to the State, the
granted as damages pursuant to the National Social Insurance Fund
labour legislation excluding the sums (NSIF) for compulsory retirement.
intended to cover the compensation
for loss of salary. (2)The amount resulting from
the application of the flat rate
III - BASIS OF ASSESSMENT
provided for in the first
Section 32.- The basis of assessment paragraph above is capped at
shall be the gross amount of salaries, FCFA four million eight
allowances, emoluments, wages, hundred thousand (4,800,000)
pensions and life annuities as well as per year.
benefits in kind or in cash granted to
the persons concerned.
Section 33.-(1) Benefits in kind shall
be valued according to the following SUBDIVISION II:
scale, applicable to the gross taxable INCOME FROM STOCKS AND
wage: SHARES
- housing 15% I -TAXABLE INCOME
- electricity 4% Section 35.- The following capital
- water 2% shall be taxed as income from stocks
- each servant 5% and shares :
- each vehicle 10 %
- food 10% a) proceeds from shares, stocks and
- telephone 5% similar income;
- fuel 10 % b) income from bonds;
- security guard 5 %
- internet …... 5 %. c) income from assets, deposits,
surety-bonds and current
Benefits in kind not listed in accounts;
paragraph 1 of this article are d) profits from the transfer of shares,
estimated at their actual cost. bonds and other kinds of shares.
e) income from digital assets.
(2) Any cash allowance representing
benefits in kind shall be included in A -Proceeds from stocks and
the basis of assessment for its actual shares income considered as such
amount, unless they are specifically
exempted by a contrary provision. Section 36.- All profits not ploughed
back into the company shall be

General Tax Code – 2023 Official Edition - 29

considered as distributed income. not resident or not having their
They include notably: registered office in Cameroon.
(1) All proceeds or profits not place Section 37.- The following shall not
in reserve or included in the share be deemed to be distributed income
capital. Profits and capital gains and shall be exempt from tax in the
become taxable when they are category of income from movable
refunded to partners by deducting assets:
capital; (1) Distributions in the nature of
(2) All sums and stock put at the refund to partners or shareholders of
disposal of shareholders and not contributions or issue premiums,
deducted from profits including: provided that such distribution takes
place only when all profits and
a) except otherwise stated, sums reserves other than the statutory
allocated to partners directly or reserve have previously been
through intermediate persons or distributed.
companies as advance payment,
loans or installments; where such For the purposes of this provision the
sums are reimbursed to a following shall not be deemed to be
corporate body, they shall be contributions:
deducted from the taxable income a) Reserves incorporated in the
for the corresponding assessment capital ;
period of reimbursement;
b) Amounts incorporated in the
b) sums or stocks allocated to capital or reserves (merger
shareholders and equity bonuses) in the case of a company
shareholders representing merger.
redeemed shares for those
exceeding their original values; (2) Redemption of all or part of
their capital, interest shares or capital
c) undisclosed earnings and profits; investments made by authorized
d) sundry earnings and benefits agents of the State, councils or other
granted to Partners of joint stock public authorities where such
and limited liability companies redemptions are justified by the
and ploughed back into profits lapsing of all or part of the corporate
under the provisions of section 6 assets especially through gradual
above. decline or through the obligation to
return the concession to the granting
(3) The remunerations granted to authority;
board members of limited
companies, excluding salaries and (3) Reimbursement following the
industrial property royalties. liquidation of the company and
relating to the redeemed capital up to
Subject to international conventions, the amount which, at the time of the
the profits of companies whose redemption, has been liable in
location or head office is not in Cameroon to the personal income
Cameroon shall be deemed to be tax.
shared every fiscal year to persons
General Tax Code – 2023 Official Edition - 30
(4) Amounts made available to (2) the parent companies and their
shareholders by way of remuneration subsidiaries have their registered
for loans, services or duties and duly office in Cameroon or another
deductible for the assessment of the CEMAC Member company;
company tax. (3) the sum total of taxation borne
(5) Sums granted to shareholders by by the subsidiary company shall be
open-end investment companies for equal to that which it would support
the repurchase of their shares. in the State of parent company;
Section 38.- In the case of company (4) the stocks or shares allotted on
mergers, the gratuitous allotment to issue have always been registered in
members of the company taken over the name of the holding company,
of shares or capital stock in the and, where the shares concerned
company taking over or in the new were not allotted on issue, that this
company shall not be deemed to be company undertakes to keep them in
taxable allotments for the purposes of registered form for two consecutive
Section 36 (2) (b) of this Code where years at least.
the company taking over or the new (5) Any breach of this commitment
company has its registered office in shall be penalized by the taxation of
Cameroon. income unduly applied for
Section 39.- Where a joint-stock inadequate returns.
company or a limited liability
company owns either the registered
shares of a joint-stock company or
shares in a limited liability company,
the personal income tax shall be
assessed on all the dividends and B -Income from bonds
other distributed proceeds. However, Section 40.- The following shall be
where the sums distributed for a considered as income from bonds for
financial year correspond to the the purpose of the present provisions:
proceeds from the said shares
received during that same financial - interest, back payments and other
year, the tax borne by these proceeds proceeds from debentures,
shall be deductible from the amount government stocks, and other
of the tax owed by the above negotiable loan stock issued by
company. councils and public
establishments in Cameroon,
The benefit of the foregoing associations of every kind and any
provisions shall be granted on companies, firms or enterprises of
condition that: a financial, industrial, commercial
(1) the stocks or shares owned by or civil character of Cameroonian
the parent company represent at least nationality;
25% of the capital of the subsidiary
- prize bonds and redemption
company;
premiums paid to holders of
bonds issued in Cameroon.
General Tax Code – 2023 Official Edition - 31
They shall be liable to both personal enterprise governed by Cameroonian
income tax and, where necessary, law, including entitlement relating to
company tax. natural resources.
C -Income from financial assets, The tax must be paid prior to the
deposits and securities registration formality using a form
provided by the taxation department.
Section 41.- Interest, back payments
and all other proceeds from the E. Income from digital assets.
following shall be deemed to be Section 42 a - The methods of
income from securities where they taxation of income derived from
are not included in the earnings from digital assets are specified by a
an industrial, commercial, non- specific text issued by the Minister
commercial, handicraft, agricultural in charge of Finance.
or mining activity:
(1) financial assets in the form of II - EXEMPTIONS
mortgage debts, preferential debts or Section 43. - The following shall be
unsecured debts, other than those exempt from personal income tax:
evidenced by bonds, government
- interest accruing on negotiable
stock or negotiable loans under
securities in respect of loans
Section 40 above;
issued by the State and regional
(2) Sight or fixed term deposits and local authorities;
with any depository and for any
- interest accruing on savings
purpose whatsoever;
accounts containing deposits of
(3) Cash garantes; not more than CFAF 50 (fifty)
(4) Current accounts. million francs;
- interest on savings accounts for
D - Profits from transfer of stocks, housing purposes;
bonds and other capital
shares - interest on cash vouchers;
- net overall capital gains referred
Section 42.- The following shall be to in Section 42 of this Code,
taxable as income from movable where such amounts do not
capital, net overall capital gains exceed 500,000 (five hundred
realized in Cameroon or abroad thousand) CFA francs.
during the transfer, even the indirect
III –ASCERTAINMENT OF
transfer of stocks, shares and bonds
TAXABLE BASIS
of enterprises governed by
Cameroonian law including notably Section 44.- Taxable income shall be
any transfer made in Cameroon or assessed in respect of:
abroad between two foreign (1) Proceeds of stocks, capital
companies under the same shares and related income, by the
consolidation scope when one of the gross amount of allotted dividends;
entities of this scope, completely or
partially, holds the share capital of an
General Tax Code – 2023 Official Edition - 32
(2) Bonds, government securities In the event of net overall losses
and loans by interest or income recorder in a financial year, such
shared out in the financial year; losses shall be offset by any net
(3) Repayment premiums, by the overall profits recorded in the next
difference between the amount four financial years.
reimbursed and the loan issue rate; IV - UNDISCLOSED INCOME
(4) Income from loans, deposits and Section 45.- Companies and other
sureties, by the gross interest, arrears corporate bodies liable to company
and any other proceeds of the tax shall be subject to the Personal
securities referred to in Section 41 of Income Tax levied on the global
this Code; amounts which such companies or
(5) Transfer of shares, bonds and corporate bodies have paid out
other stocks by the net overall capital directly or through a third party to
gains arising from and losses persons of undisclosed identity
recorded during the financial year on during the period considered for the
each type of security held by the establishment of the Company Tax.
taxpayer. The highest rate of Personal Income
(6) Income from indirect transfers Tax shall be levied on such income.
referred to in Section 42 above, Such levies shall be accompanied by
through the capital gain obtained a 100% non-negotiable penalty.
from the transfer price quota The application of the personal
corresponding to the shares of the income tax to the said companies or
foreign entity in the Cameroonian corporate bodies shall not bear
company’s capital. assessment of the amounts specified
The capital gain or loss on each above in the name of the
disposal transaction carried out beneficiaries where they can be
during the financial year is calculated identified by the authorities.
as the differential between the
transfer price for secureties SUBDIVISION III:
concerned and the purchase price or INCOME FROM PROPERTY
the allotment value in the case of the
I - TAXABLE INCOME
acquisition of these securities when a
company is formed or its capital is Section 46.- The following shall be
increased. Under no circumstances included in the category of income
may the amount to be taken into from property where they are not
account as the transfer price, for included in the profits of an
the determination of the capital industrial, commercial or handicraft
gain or loss be less than the value concern, agricultural undertaking or
of the shares sold. a noncommercial profession:
(1) Income from the renting out of
built-on or non-built-on property
situated in Cameroon;

General Tax Code – 2023 Official Edition - 33

(2) Capital gains realized from - real cost relating to the last transfer,
built-on or non-build-on property where such was done against
acquired against payment or free of payment;
charge; - real cost relating to the last transfer,
(3) Interest earned by shareholders excluding registration duties, where
of a realty partnership that did not opt such transfer was done free of
for company tax. charge.
(4) Where the last transfer was
II - EXEMPTIONS made through direct registration, the
Section 47. - Income from real estate value considered as basis for the
owned by the State or local and assessment of capital gains shall be
regional authorities shall be that stated in the deed by the parties.
exempted from personal income tax. In fixing the basis of assessment of
the capital gains, the following shall
III – ASCERTAINMENT OF be considered as deductible charges:
TAXABLE BASIS
- either a lump sum abatement of
Section 48.- (1) The net taxable 30% for persons not subject to
income from property shall be equal accounting;
to the difference between the amount - real costs relating to the last
of gross income earned and the total transfer, excluding registration
amount of charges attached to the fees, for persons subject to
property that are deductible. accounting.
(2) The charges attached to Section 49.- On the assumption that
property that are deductible in the determination of the assessable
assessing the net income are fixed at basis as defined in Section 48 above
30% of the gross income, unless results in a deficit, such deficit shall
where real expenses are justified. be borne by the land revenue of the
(3) The taxable capital gains next four financial years.
provided for in Section 46 (2) above SUBDIVISION IV:
shall be calculated using the HANDICRAFT, INDUSTRIAL
difference between the price declared AND COMMERCIAL PROFITS
by the parties and the value of the
property at the last transfer. The I - TAXABLE INCOME
value of the property at the last Section 50.- Profits made by natural
transfer shall, where applicable, persons operating in Cameroon and
include building and/or derived from the exercise of an
transformation costs duly justified. activity in commerce, industry,
handicrafts, mining or forestry shall
In fixing the basis of assessment of
be deemed to be industrial and
the capital gains, the following shall
commercial profits for the purpose of
be considered as deductible charges:
the personal income tax. The same
shall equally apply to profits made
by:

General Tax Code – 2023 Official Edition - 34

- holders of mining and quarry Section 52 (new).- (1) The taxable
concessions; profit of taxpayers liable to the
- lessees and sub-lessees of mining simplified system referred to in
concessions; section 93 (C) below and whose
turnover is no less than 10 million
- holders of mining and quarry
and below 30 million shall be
permits;
calculated on the basis of the
- oil and gas prospectors. operating results posted on the
- non-salaried insurance brokers or taxpayers accounts kept according to
sales representatives. the minimum cash flow system.
Section 51. - Profits made by the Where the taxpayer’s turnover is
following natural persons shall also above 30 million and below 50
be deemed to be industrial and million, the taxable profit shall be the
commercial profits: gross surplus of revenue over the
- persons acting as intermediaries in expenses required for operation
the purchase and sale of real estate calculated according to the
or business property, or who simplified system.
habitually buy and resell the same In the absence of declaration or
property in their own name; accounts, the tax assessment shall be
- persons who parcel out and sell done by the tax administration
land they own after site through the application of the taxable
development; rate, fixed by decree on the
- persons who let out an industrial or reconstituted turnover.
business establishment fitted with (2) The taxable profit of taxpayers
the furniture and equipment liable to the simplified taxation
required for its practical use system shall be the gross surplus of
whether or not such letting out revenue over the expenses required
includes all or part of the intangible for operations.
assets of the same business or (3) Business expenses deductible
industry; for the assessment of the net income
- persons who let or sub-let all or part of non-salaried insurance brokers or
of furnished property in their sales representatives shall be fixed at
ownership; 30% of the gross income, except
- Persons whose principal or where actual costs are substantiated.
ancillary activity is the operation of
games of chance and games of SUBDIVISION V:
entertainment. PROFITS FROM AGRICULTURE
I - TAXABLE INCOME
Section 53.- Income earned by
farmers, share-croppers,
II – ASCERTAINMENT OF
smallholders, or by the actual owners
TAXABLE BASIS
of agricultural undertakings shall be
deemed to be profits from agriculture

General Tax Code – 2023 Official Edition - 35

for the assessment of personal a) income from stock-exchange
income tax. operations performed by
II ASCERTAINMENT individuals;
OF TAXABLE BASIS b) royalties received by authors or
Section 54.- Repealed composers or by their heirs or
legatees;
Section 55.- (1) The profit of an
agricultural undertaking liable to the c) sums paid to inventors either for
simplified taxation system shall the right to use their patents or for
mean the surplus receipts from the transfer of concession of
farming, livestock and other trademarks or manufacturing
proceeds less operating costs formulae;
incurred during the financial year. d) The remunerations granted to
(2) Furthermore, such assessment board members of public
shall take into account production institutions, public and semi-
stores at the close of the year as well public corporations in any
as the depreciation of fixed assets capacity;
pursuant to Section 7 (d) of this e) The allocations of any nature such
Code. as allowances, gratuities,
(3) The rules of assessment for compensations and daily
capital gains prescribed in sections 8 subsistence allowances granted,
to 10 of this Code shall also apply. in addition to salaries, by public
(4) The rules of assessment for and semi-public entities,
capital gains prescribed in sections 8 excluding statutory
to 10 of this Code shall also apply. compensations falling under the
category of wages and salaries,
SUBDIVISION VI: and reimbursement of costs, the
NON-COMMERCIAL PROFITS list of which shall be established
I - TAXABLE INCOME by decision of the Minister in
charge of finance;
Section 56.- (1) Earnings from
liberal professions, public offices and f) The amounts, allowances,
trusts held by persons without allocations or remunerations of
commercial status, from non-salaried any nature paid to sports men and
income of sportsmen and artists, and artists irrespective of their tax
from all operations, gainful activities domicile.
and sources of gain unconnected with g) Income generated on digital
any other category of profit or platforms by individuals who sell
income shall be deemed to be non- goods, provide services or
commercial earnings or earnings exchange or share goods on these
considered as such. platforms.
(2) Profits shall notably comprise:

General Tax Code – 2023 Official Edition - 36

(3) Registrars holding a public office Taxpayers who adopt this method of
shall be liable to the tax on non- assessment for any given year may
commercial earnings, pursuant to the not go back on their option for the
rules applicable to earnings from following years and are compulsorily
trusts and public offices, on the basis assessed on the basis of actual
of the sum total of their net earnings, earnings for income accruing from
calculated as salaries and allowances their literary, scientific or artistic
paid which shall be placed in the productions.
category of salaries and wages.
SUBDIVISION VII:
II – ASCERTAINMENT
PROVISIONS COMMON TO
OF TAXABLE BASIS
HANDICRAFT, INDUSTRIAL,
Section 57.- Except for liberal COMMERCIAL,
professions, profits of taxpayers AGRICULTURAL AND NON-
liable to the simplified taxation COMMERCIAL PROFITS
system shall be made up of the
I- ASSESSMENT SYSTEMS
surplus of total receipts less expenses
occasioned by professional practice. A- GENERAL PRINCIPLE
However, as regards payments Section 60.- Repealed
representing studies, consultancy or
assistance fees made to persons Section 61.- Repealed
domiciled abroad, deductible
expenses shall fall within the limit of Section 62.- Repealed
15% of turnover.
Section 64.- Repealed
Subject to the provisions of section 8
of this Code, taxable earnings shall
take into account all gains and losses I- CALCULATION OF
due either to the realization of assets PROFITS OF TAXPAYERS
used in professional practice, or to ASSESSED UNDER THE
transfers of trusts and offices, as well ACTUAL EARNINGS SYSTEM
as any compensation received for
discontinuance of business or Section 65.- Repealed
assignment of clientele. Section 65 a: Where, in the course of
Section 58.-Repealed a financial year, a taxpayer realized
an income which, by its nature, may
Section 59.- As concerns literary, not be made available to him
scientific and artistic productions, annually and where the amount of
income from which is not collected such special income exceeds the
annually, the taxable profit may, at average net incomes on the basis of
the taxpayer’s request, be determined
which the taxpayer was liable to the
by deducting the average expenditure Personal Income Tax for the previous
for the year of assessment and the three years, the tax payable by the
two previous years from the average person concerned shall be calculated
receipts for these same years. by adding one quarter of the net

General Tax Code – 2023 Official Edition - 37

special income to his net taxable onus of proof shall lie with the
income and multiplying the Administration.
additional tax thus obtained by four.
The actual amount of the other
Where the amount of the exceptional maintenance expenditure not
income is above the income threshold included in this scale shall be taken
subject to the marginal rate of into account. The difference between
personal income tax, the tax payable the evaluation of the components of a
by the taxpayer is calculated on the taxpayer’s lifestyle and his personal
basis of the overall net taxable income tax return shall be established
income, plus the net exceptional when the fixed amount resulting
income after a 25% allowance. from the application of the provisions
of the foregoing subsections exceeds
The employer shall be bound to by no less than 40% of the net overall
transmit to the taxation centre of his income return made during any of the
place of assessment, for tax returns last two fiscal years.
purposes, all the elements that served
as basis for calculating the special
income tax. These elements must be
attached to the returns filed by the
employer for the month of payment
of the special income.
The above provision shall apply only
to the special or deferred income
taxed according to the graduated
schedule provided for in Section 69
of this code.
SUBDIVISION VIII:
ASSESSMENT BASED ON
OUTWARD SIGNS OF WEALTH
Section 66.- The Personal Income
Tax based on outward signs of wealth
shall be payable automatically by any
taxpayer whose personal
conspicuous or acknowledged
expenditure exceeds his declared
income, and by any taxpayer who,
under the same conditions, did not
file any return.
The total taxable income shall be
determined by applying the scale
below to some components of his
lifestyle. In case of disagreement, the

General Tax Code – 2023 Official Edition - 38

For purposes of application of the
foregoing provisions, the actual
rental value shall be determined from
duly registered written leases, or by
comparing the premises for which
rents have been regularly recorded or
generally known.
Where the taxpayer has at least four
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.
The elements used to determine the
basis of assessment of a taxpayer
shall include those of his or her
spouse or his or her direct ascendants
or descendants where the latter do
not declare their income.
However, where the determined
income arises in whole or in part
from the fact that the taxpayer has
income expressly exempted from
personal income tax by virtue of a
special provision, such taxpayer
may, provided he shows proof
thereof, be granted a deduction of the
said exempted income.

General Tax Code – 2023 Official Edition - 39

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

General Tax Code – 2023 Official Edition - 40

 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 of
constituting an entitlement pending 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 subject
simplified taxation system, as well as to the simplified tax system.
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 The rate shall be increased to 30% for
accruing from industrial and income on stocks and shares paid to
commercial profits, agricultural a natural or legal person resident or
profits and non-trade related profits. established on a territory or a State
Such deductions shall be made from considered as tax paradise within the
the actual earnings. meaning of Section 8c of this Code.
DIVISION III: 2) However, this rate shall be fixed at
TAX CALCULATION 10 % for the non-commercial income
and profits referred to in Section 56
Section 69.- (1) Subject to (2) d, e and f. It shall be reduced to
international conventions, personal 5% for the income referred to in
income tax applied to salaries shall article 56 (2) h.
be calculated by applying the
following scale on net wages, Section 71.- The calculated tax and
salaries, pensions and annuities: the minimum, payment rates laid
down in Sections 69 and 70 above
- from 0 to 2, 000,000 CFAF
shall be increased by 10%
…10%
representing additional council taxes.
- from 2, 000,001 to 3, 000,000
CFAF ……………………….15% Section 72.- The tax per vehicle
payable by road transport operators
- from 3, 000,001 to 5, 000,000
assessed under the simplified system
CFAF………………………. 25%
shall be equal to one quarter of the
General Tax Code – 2023 Official Edition - 41
highest taxable amount provided for spread over the territory of several
Category C discharge tax times the taxation centres, it shall, in addition
number of seats. to its monthly returns to each of these
The tax thus calculated shall imply centres, compulsorily file to the tax
exemption from personal income tax office where its main establishment
and value added tax. is found a summary tax return
showing its turnover by
However, such road transport establishment.
operators shall be liable to the
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 are taxpayers who receive income from
liable to the simplified taxation salaries, wages, pensions, life
system and shall prepare their annuities, and/or capital and property
accounts in accordance with the income, and generally speaking from
minimum cash flow requirements set any passive income, shall file an
out in the OHADA Uniform Act annual summary income tax return
relating to Accounting law and no later than 30 June of each year
Financial information. with the tax office of their place of
(2) Taxpayers assessed under the residence.
actual earnings regime shall prepare (2) The annual summary income tax
their accounts with the standard return can be directly filed online
accounting methods set out in the using a form provided by the
OHADA law and keeping the administration. It is listed by income
provisions of section 19 of this Code. category:

DIVISION V: - amount of income earned during

OBLIGATION TO FILE the past financial year;
RETURNS - deductions at source already made
Section 74.- All professional or advance payments made;
taxpayer liable to Personal Income - balance to be paid, if any.
Tax shall file annual returns of their
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
income tax to be paid must be
Individual holdings falling under accompanied by means of payment.
the specialized management units The said payments shall be made in
shall file their returns to these accordance with the procedures
entities. defined in Section M 7 of the Manual
Where an individual farm does not of Tax Procedures, i.e. electronically
belong to a specialized management by mobile phone, by bank transfer,
unit but has several establishments

General Tax Code – 2023 Official Edition - 42

by electronic payment or in cash at domicile and net amounts or the
bank counters. value of the benefit in kind received
by him in any form. Such statement
(4) After validation by the competent
shall indicate, for each claimant, their
services, the annual summary tax
full name, actual domicile and net
returns which show that an excess
amounts or the value of the benefit in
amount has been collected shall give
kind received by him.
rise to a refund or deduction from
future taxes at the request of the The same obligations shall be
taxpayer. incumbent upon local authorities for
the dividends and interests from their
Section 75.- For couples married own shares and stocks or bonds paid
under the joint property regime, any to individuals or companies other
real estate earnings may be declared than those charged with servicing
by either spouse. their coupons.
Section 76.- The return referred to in The natural or legal persons subject
Section 74 above shall indicate, to the provisions of this Section and
where necessary, the mode of who fail to comply with it or who
payment. knowingly misrepresent the facts in
Section 77.- With respect to real the statements submitted to the tax
estate income, where the return authority shall be liable to the
shows a tax credit, such credit may penalties provided for in the Manual
entail clearing compensation. of Tax procedures.
Section 78.- As concerns income Section 79.- Any person, company or
from securities, any natural or legal association habitually holding in
person that claims to pay interest, trust securities shall be bound to send
dividends or other income from to the Director General of Taxation
stocks and shares or whose claims or the head of the competent
include accessory transactions of Taxation Centre notices of opening
such nature may not for this reason, and closure of any deposit account
make any payment nor open any for securities, bonds or cash, current
account without requesting from the account and other. Persons who
claimant proof of his identity, contravene the provisions of this
indication of his actual domicile and section shall be liable to the penalties
his Single Identification Number. provided for in Section M104 of the
Manual of Tax Procedures.
Furthermore, he shall be bound to
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

General Tax Code – 2023 Official Edition - 43

However, it shall be paid by SUBDIVISION II:
installments or deductions at source INCOME FROM SECURITIES
made during the financial year under
Section 85.- (1) Personal income tax
conditions laid down in Sections 81
levied on capital gains from
et seq.
securities calculated in accordance
with Section 69 of this Code shall be
SUBDIVISION I:
deducted at source by the person
SALARIES, WAGES, PENSIONS
paying the proceeds mentioned in
AND LIFE ANNUITY
Sections 35 et seq of this Code. The
Section 81.- Tax payable by wage- deduction thus made gives rise to
earners in the public and private the issue of a certificate of
sectors shall be determined under the deduction at source which must be
conditions laid down in Sections 30 generated from the tax authority's
et seq of this Code and deducted at computer system.
source by the employer at the time of
each payment of taxable sums and It is paid to the tax collection office
clearly indicated on the wage- of the place of location of the head
earner’s pay slip. office of the person who filed the
return 15 days after the beginning of
However, employers shall be payments for such products.
exempted from making the above
deduction from the wages of Whatever the case and pursuant to
employees earnings less than CFA Section 146 of the OHADA uniform
62,000 francs a month. Act relating to commercial
enterprises and EIG, dividends paid
Section 82.- Personal Income Tax out by the General Assembly shall be
deducted at source in the manner deemed as distributed to the
stipulated in Section 81 above shall beneficiaries after a lapse of 9 (nine)
be paid no later than the 15th of the months following the close of the
following month at the Tax Office of financial year, unless an extension is
the employer's tax centre. granted by the president of the court
Section 83.- Each payment shall be having jurisdiction.
accompanied by a payment form (2) Income distribution and other
detached from the Information income referred to above, except for
Document on Employed Personnel dividends earned by investment
(DIPE) provided by the tax authority. companies, shall remain subject to
Section 84.- Employers under a personal income tax deduction at
specialized management unit and source for companies exempted from
operating several establishments company tax on capital gains from
shall be authorized to make payments securities.
of taxes deducted from the salaries of Section 86.- Personal income tax
all their employees exclusively to the from capital gains from foreign
account of the collector of Taxes of securities earned by natural persons
the place of their registered office. or corporate bodies domiciled,
resident and based in Cameroon shall
General Tax Code – 2023 Official Edition - 44
be deducted at source by the person from the tax administration's
paying such tax in Cameroon. computer system.
Where such payments are made
abroad, the beneficiary must indicate
such information on the yearly return Section 89.- Rents paid by taxpayers
provided for in Section 74 of this falling under the deduction at source
Code and spontaneously pay the tax system provided for in Section 87
corresponding tax. above shall be liable to property
income tax at the discharge rate of
SUBDIVISION III: 10%, increased by 10% representing
REAL ESTATE INCOME additional council tax.

Section 87.- A 15% deduction at This tax shall be paid upon

source shall be levied on gross real declaration by the owner or
estate income calculated in beneficiary of the rents no later than
compliance with the provisions of the 15th of the month following the
section 48 of this Code. end of each quarter.
The withholding tax is levied Section 90.- The capital gains
exclusively by public administrations referred to in section 46 (2) shall be
and establishments, legal entities and subject to a 5% flat rate deducted by
sole proprietorships subject to the the notary for the vendor and paid at
actual system of assessment, the the same time as the registration fees.
simplified tax regime or the regime This rate is increased to 10% when
for non-profit-making organisations the transaction is made in cash.
(NPOs).
However, the buyer may also pay the
Rents paid to enterprises assessed on capital gains tax on behalf of the
the basis of actual earnings and seller.
depending solely on the specialized
SUBDIVISION IV:
management units shall be exempt
HANDICRAFT, INDUSTRIAL,
from the deduction.
COMMERCIAL,
Section 88.- The deduction shall be AGRICULTURAL AND NON
made by the person paying the rents COMMERCIAL PROFITS
who shall be responsible for payment
Section 91.- The Taxpayer shall
of the said amount to the Taxation
spontaneously pay the personal
Centre of the place of location of the
income tax at the taxation Centre
building, using an official counterfoil
with jurisdiction, using special forms
book, not later than the 15th of the
provided by the tax authority, as
month following the actual payment
follows:
of the rents.
(1) Simplified tax system
The withholding tax on rent gives rise
to the issue of a withholding tax A 5% deduction of the turnover of
certificate which must be generated each month shall be paid no later than
the 15th of the following month. This

General Tax Code – 2023 Official Edition - 45

deduction shall also be increased by are not assessed under the actual
10 % for additional council tax. earnings system and 5% for
purchases made by taxpayers who
(2) Actual earnings taxation are not assessed under the actual
system earnings system.
An initial payment of 2% of the Section 92.- The installments
turnover for the month shall be due referred to in Article 91 shall be
not later than the 15th of the deducted at source by public
following month, on the basis of a accountants and persons of
return made on a form provided by equivalent status during the
the tax authority which shall settlement of bills paid from the
acknowledge receipt thereof. budget of the State, regional and
local authorities, public
However, for enterprises subject to administrative establishments, public
the actual earnings taxation system or or semi-public corporations as well
the simplified tax system falling as well as non-profit organisations
under regulated profit margin and private sector enterprises, the
sectors, the turnover used as basis for lists of which shall be established by
calculating the company tax regulation.
instalment shall be determined as
provided for in Section 21 above. Notwithstanding the provisions of
Section 91 above, the rate of
The down payment mentioned in deduction as instalment on personal
subsections 1 and 2 above shall be income tax shall be fixed at 5%
increased by 10% to include increased by 10% as additional
additional council taxes. council taxes, regardless of the
The down payments made during the service provider's tax regime for
financial year shall be deducted from invoices relating to public
the annual tax payable. The balance procurement of amount less than F
shall be paid spontaneously in a CFA five million.
single payment no later than the 15 Section 92 (a).- A 5% installment
March using the return form shall be deducted at source by the
mentioned in Section 74 above. State, regional and local authorities,
The sums paid in excess shall be administrative public establishments,
deducted from future installments. public or semi-public companies,
Where the business closes down such private enterprises and non-profit
payment shall be refunded. organisations on the fees,
commissions and emoluments paid
The provisions of Section 21 of this
to members of liberal professions,
Code relating to advance payment on
irrespective of their legal form or tax
the purchase of goods shall also
system.
apply to personal income tax.
However, the above mentioned For the application of the deduction
payment is raised to 3% for provided for above, the list of liberal
purchases made by taxpayers who

General Tax Code – 2023 Official Edition - 46

professions shall be fixed by The calculated tax shall be increased
regulation. by 10% representing additional
council tax.
The deduction referred to above shall
also be applied to remunerations for Section 93a A.- The deductions
occasional or non-occasional made at source in respect of the
services granted to natu-ral and legal income tax instalment provided for
person’s resident in Cameroon and in sections 92, 92a, 92 ter (new), 93
subject to the simplified tax system and 93a give rise to the issue of a
or the discharge tax. deduction at source certificate
which must be generated from the
Section 92 (b) (new).- The tax due
tax administration's computer
pursuant to the provisions of Section
system.
56 (2) d, e, f shall be deducted at
source by the entity that makes the
payment or the operator of the
CHAPTER III:
digital platform.
GENERAL AND COMMON
The amount deducted shall be paid PROVISIONS ON COMPANY
not later than the 15th of the AND PERSONAL INCOME TAX
following month to the taxation
office with jurisdiction. DIVISION I:
ASSESSMENT REGIMES
Section 93.- Tax owed by road
transport operators shall be paid
Section 93 (b).- Natural or legal
within 15 days following the end of
persons shall be assessed according
each quarter using a card bearing the
to the following systems, determined
full name and address of the
on the basis of the turnover realized:
taxpayer.
- Flat rate taxation system ;
Section 93(a) .- (1) Tax owed by
non-salaried workers, sales agents or - Simplified taxation system ;
representatives, including those of - Actual earnings taxation
the insurance sector shall be system;
deducted at source at flat rate of 10% - non-profit organizations
on the amount of the remunerations system.
granted them after deduction of the
business expenses provided for in - Non-professional
section 34 of this code. taxpayers.
(2) Notwithstanding the Section 93 (c).- (1) Sole
provisions of section 93 (a) (1) proprietorships with an annual
above, tax owed by beneficiaries of turnover of below 10 million, except
remunerations as part of direct for logging companies, professional
network sales shall be deducted at officers and liberal professions, shall
source at a flat rate of 10% of the be liable to the flat rate taxation
amount at such remunerations. system.

General Tax Code – 2023 Official Edition - 47

(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 transporters:
with annual turnover equal to or (1) Notwithstanding the provisions
above 10 (ten) million and below 50 of sections 93 (b) and 93 (c), natural
(fifty) million, save for passenger and legal persons engaging in
transporters and games of chance and interurban passenger transportation
entertainment enterprises referred to using minibuses and buses with less
in Section 93 (g) and 93 (h) of this than 50 seats and operating no more
Code. than 5 vehicles shall be assessed
(3) Sole proprietorships and legal under the simplified taxation system.
persons with an annual turnover, (2) Natural and legal persons
exclusive of tax of 50 million francs engaging in the following activities
and above shall be liable to the actual shall be liable to the actual earnings
earnings taxation system. taxation system:
(4) To determine the tax regime for - Inter-urban and road
the individual holding referred to passenger transportation using
above, all incomes earned from its minibuses and buses with less than
various establishments shall be taken 50 seats and operating more than 5
into account. vehicles;
Section 93 (d).- Enterprises with - Inter-urban road passenger
turnover below the ceilings referred transportation using buses with at
to in section 93 (C) above shall least 50 seats, irrespective of the
remain in their initial systems for a number of vehicles.
period of two years. Section 93 (g).- Specific taxation
Section 93 (e).- In any case, the system for enterprises engaging in
profits of the companies referred to games of chance and games of
in section 26 shall be assessed under entertainment.
conditions provided for in the case of (1) The following natural and
sole proprietorships and legal legal persons shall fall under the
persons, according to the actual simplified taxation system: operators
earnings taxation system as provided of baby foot having between 10 and
for in sections 93 (b) 93 (c), except 25 machines, operators of pinball and
real estate non-trading companies video games having between 5 and
that are assessed under income from 15 machines and operators of slot
property where they do not opt for machines having between 3 and 10
company tax. machines.
Associates or partners of these (2) The following natural and
companies shall be deemed to have legal persons shall fall under the
received their share of profits by the actual earnings taxation system:
close of the company’s accounting operators of baby-foot having more
year. than 25 machines, operators of
pinball and video games having more
General Tax Code – 2023 Official Edition - 48
than 15 machines and operators of whose main goal is not to carry
slot machines having more than 10 out commercial activities.
machines.
(2) Non-profit organizations shall be
Section 93 (h).- The taxable profits subject to the tax registration
of taxpayers assessed on the basis of obligation referred to in Section M 1
actual earnings and legal persons of this Code.
falling under the simplified taxation
system shall be determined as that for Section 93 decies: (1) Subject to the
company tax. provisions of paragraph (4) above,
non-profit organizations as defined in
Section 93 h bis: (1) Any public, section 93 h of this Code shall be
private or confessional entity with or exempted from:
without legal personality, including - the business licence tax;
foundations, whose goal is not to - company tax;
make profit for distribution among its
members and whose activity does not - land tax.
compete with the activities of for (2) Subject to the exemptions
profit entities, shall fall under the provided for in this Code, the
non-profit organizations system. organizations referred to in Section
They include: 93 h (1) of this Code shall remain
(a) subject to conventions, liable to:
international bodies and non- - Value Added Tax on goods and
governmental organizations; services acquired as part of their
(b) public establishments and functioning;
regional and local authorities, as - registration fees and stamp duties;
well as their public utilities
boards; - income tax on investments in
movable capital;
(c) companies or organizations
recognized as being of public - deduction of taxes and levies for
purpose; which they are statutorily liable.
(d) public low-cost housing agencies; (3) Non-profit organizations shall be
liable to Value Added Tax where
(e) all types of de jure or de facto
they carry out taxable transactions in
associations, mutual societies,
accordance with the provisions of
clubs and private clubs;
Sections 125 et seq. of this Code.
(f) social welfare and social security
(4) Income tax shall be levied at a
organizations;
preferential rate of 15%, increased by
(g) public and denominational 10% representing additional council
educational and health tax, on the share of commercial
establishments; activities of non-profit organizations.
(h) generally, any organization with A monthly instalment of 1% of the
or without legal personality and turnover of the commercial activities
General Tax Code – 2023 Official Edition - 49
of non-profit organizations shall be in the categories of salaries
paid to the tax centre under which and wages and property
they fall. The said instalment shall be income, registration duties, tax
increased by 10% representing on landed property and tax on
additional council tax, and shall real estate wealth;
constitute the minimum collection
amount. - in their capacity as statutory
taxpayers: special income tax,
(5) Non-profit organizations shall be
salary deductions.
bound by the obligation to file
monthly tax returns, including those (3) Non-professional taxpayers
for which they are only statutorily
shall be required to file an
liable.
annual tax return in
(6) Before 15 March of each year, accordance with the provisions
non-profit organizations shall file a of section 74 a of this Code.
statistical and fiscal return, a model
of which is provided by the taxation TRANSFER OR CESSATION OF
services, together with a detailed ACTIVITY OR DEATH
statement of all sums paid to third
parties during the past fiscal year. Section 94.- All taxes due shall be
immediately paid in the event of
(7) In all cases, non-profit transfer or cessation of activity or
organizations must keep separate death.
accounts for their commercial
activities. Section 95.- Within thirty days
following the transfer or cessation of
Section 93 undecies. - (1) Non- activity, the taxpayer shall file a
professional taxpayers shall be return of taxable profits up to the date
persons who receive only of transfer or cessation, specifying
income from salaries, wages, the effective date thereof and the full
pensions, life annuities and/or name, business name and address of
income from movable capital the transferee.
and income from property, and In the event of death, the rightful
in general any passive income. claimants shall file a return within six
months with effect from the date of
(2) Subject to the exemptions decease.
provided for in this Code, Section 96.- Except for the special
persons covered by the non- time-limits specified in Section 95
professional taxpayer regime above, all the provisions relating to
are shall be liaible to the the obligations of the taxpayer,
payment of the following taxes assessment procedure and penalties
for which they are actually or shall apply in the event of
statutory taxpayers: discontinuance, transfer or death.
- in their capacity as actual
taxpayer: personal income tax
General Tax Code – 2023 Official Edition - 50
In any case the declaration must be making a return on income earned up
accompanied by the payment of the to the departure date.
corresponding duties. Such return shall be made no later
Section 97.- In the event of death, the than 30 (thirty) days before the
total amount of taxes levied pursuant application for a passport or exit visa
to Section 94 above shall not exceed shall, in principle, entail immediate
three quarters of the net assets of the assessment.
estate prior to payment of transfer The passport or exit visa shall be
duty on death. granted only on production of a
The taxes thus established and all certificate issued by the competent
other taxes owed by the heirs of the taxation Centre of the taxpayers
deceased shall be a charge on the place of residence.
assets of the estate. They shall not be Any passport or exit visa issued in
deductible from the heirs for the breach of this provision shall entail
purpose of assessing the personal the joint and several liability of the
income tax to which they are liable. person concerned and of the taxpayer
Section 98.- The continuation by the for the payment of the taxes whose
direct heirs or the spouse of a collection is deferred or impaired,
deceased taxpayer of the business without prejudice to disciplinary
formerly undertaken by him shall not action for dereliction for duty.
be deemed to give rise to capital gain, However, the exit visa referred to
provided that the new manager (s) above shall not be required of wage
maintain all the asset items shown in earners of Cameroonian nationality
the last balance sheet drawn up the travelling abroad on a temporary
deceased. basis.
The establishment of a partnership by
the heirs or spouse of the deceases DIVISION III:
shall not bar the application of the PLACE OF ASSESSMENT
above provision. Section 100.- Failing a return duly
The same shall apply to the made by the taxpayer, any tax may be
establishment of a limited liability 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 or
DEPART URE FROM
for the previous years not barred by
CAMEROON
limitation may be validly established
Section 99.- No person may leave at the new location.
Cameroonian territory without first

General Tax Code – 2023 Official Edition - 51

 DIVISION IV: - the period covered by the
OBLIGATIONS OF BUSINESS payments.
OWNERS
Section 103.- Any infringement of
Section 101.- Before 15 March each the provisions of Sections 101 and
year or one month before departure 102 above shall give rise to a fine of
from Cameroon of this salaried 5% of the amount not declared. Such
workers, every business owner shall, fine shall be recoverable in the same
using provided by the tax authority, way as the taxes specified in the
make an individual return for each chapter above.
worker on the following sums paid Furthermore, after serving a notice to
during the past financial year: make returns in accordance with the
a) emoluments and supplementary provisions of the Manual of Tax
benefits of all kings paid to each Procedures, failure to make a return
member of their paid staff; on the sums specified in Section 101
b) any in excess of 250,000 (two above shall entail forfeiture of the
hundred and fifty thousand) right to include them as expenses in
francs paid to any other person as the determination of the profit or loss
commission, brokerage, rebate, of the enterprise.
fees, charges, copyright or
Section 104.- All the provisions
inventor’s royalties or any other
defined above concerning the
remuneration, whether casual or
company and the personal income
not;
tax are applicable on enterprises
c) the list of purchases per supplier having their head offices abroad but
showing their identification on activities located in Cameroon.
number and the amount of
Section 104 a.-(1) Personal income
purchases for the financial year;
tax owed by partners of partnership
d) a list of sales by customer, companies and, generally, by
indicating their single partners of fiscally transparent
identification number and corporate bodies, with the exception
the amount of sales for the of partnership companies which have
financial year. opted for company tax, shall be
withheld at source and paid by the
Section 102.- Such returns shall company that realized the said
specify: income pursuant to the personal
- the full name, business name income tax scale provided for in
and address of the payer; Section 69 of this code.
- the full name, business (2) For purposes of application of this
name, single identification number provision, liability shall be
and address of the payee; determined according to the
- the amount paid, broken categories of income realized, as
down by nature as indicated on the mentioned in sections 80 et seq of
forms provided by the tax this code.
authority;

General Tax Code – 2023 Official Edition - 52

Section 104 b.- The managers of DIVISION V:
foreign trusts domiciled in Cameroon TAX INCENTIVES
shall also provide all information on
the identity of the persons linked to A - MEASURES RELATING TO
the said trusts as well as the shares of YOUTH EMPLOYMENT
the said trusts within the deadline PROMOTION
provided for in Section 101 above.
Section 105 (new).- Firms falling
Section 104c: (1) Any company under the actual earnings tax system
which, in addition to its main which recruit Cameroonian
activity, carries out, on an ancillary graduates below 35 years for first-
basis, another activity that can be the time jobs or pre-employed internship
subject of an independent operation on open-term contract basis shall be
such as transportation, by an exempted from taxes and
industrial company, of its products contributions on the salary paid to
for distribution shall be bound to such young people, excluding social
keep separate accounts showing the security contributions.
result of each activity. Such exemption shall only be granted
(2) For the ancillary activity, the to firms falling under the actual
company shall be required to pay, as earnings tax system or members of an
appropriate, the taxes specific to the Approved Management Centre.
activity. This measure shall apply for a period
(3) Profits indirectly transferred from of 3 (three) years from the date of
one activity to another through signature of the employment contract
increase or decrease in purchase or or admission to a pre-employment
selling prices shall be incorporated internship.
into the results of the main activity. Section 106 (new).- To benefit from
the advantages provided for in
Section 105 above, firms shall
submit to the tax authority, as tax
return, the list of the persons
recruited, together with valid
supporting documents.

DIVISION V
INCENTIVES
A- MEASURES RELATING
TO YOUTH EMPLOYMENT
PROMOTION
Section 107: (1) Allowances paid by
companies that offer pre-
employment internships to young
graduates within the framework of a

General Tax Code – 2023 Official Edition - 53

training and socio-professional of listing, shall entail forfeiture of
integration assistance programme, in company tax reduction and
particular one implemented by the reimbursement of duties previously
National Employment Fund, shall be exonerated, plus penalties provided
exempted from tax deductions. for by the tax legislation in force.
(2) The duration of the pre- Section 111.- (1) Notwithstanding
employment internship shall not the provisions of Section 70 of this
exceed two years. code, the tax rate on dividends and
interests on bonds with a maturity of
B - STOCK EXCHANGE TAX
less than 5 (five) years as well as
SYSTEM
other proceeds from the stocks of
Section 108 (new): Companies natural or legal persons listed on the
whose ordinary shares are listed on Central African Stock Exchange
the Central African Stock Exchange shall be fixed at 10%.
shall be entitled to the following This rate shall be fixed at 5% for
company tax reduction rates: proceeds from private or public
(a) A reduced corporate tax rate of company bonds with a maturity of
25%; five (5) or more years.
(b) A reduced rate of 1.5% on down (2) Provided that the following shall
payment and minimum company tax be exempted from company tax, tax
collection. on income from movable capital or
any other similar tax or deduction.
Section 109.- Companies that issue a) interest on government
stocks on the Central African Stock bonds;
Exchange shall be entitled to a
b) interest on bonds of regional
reduced company tax rate of 25%.
and local authorities;
Section 109 a .- Companies known to c) net capital gains realized by
be involved in public issues in natural or legal persons on the
accordance with the provisions of the Central African stock market.
OHADA Uniform Act relating to
Commercial Companies and Pursuant to this provision, capital
Economic Interest Groups, and gain shall be the surplus on the
which list all or part of their equity transfer price less the purchase value
interest or debt obligations on the and management charges on the
Central African Stock Exchange, bonds transferred.
shall be entitled to a reduced Section 112.- Agreements and acts
company tax rate of 25%, with effect concerning transfer of the securities
from the date of listing on the stock quoted on the stock market shall be
market. exempted from registration duties.
Section 110.- The striking off of
shares of companies referred to under
Section 108 and 109 above within 4
(four) years, with effect from the date
General Tax Code – 2023 Official Edition - 54
C. PUBLIC CONTRACTS TAX above shall apply to all financing
REGIME agreements entered into as from 1
January 2019.
I - TAX REGIME OF PUBLIC
(2) Ongoing projects shall continue,
CONTRACTS FUNDED WITH
where appropriate, to be subject to
OWN RESOURCES
payment of the value added tax on
Section 113 (new).- (1) Public the basis of the provisions in force at
contracts shall be concluded the time of conclusion of their
inclusive of all taxes. financing agreement.
(2) They shall at the date of their (3) The liability amount shall not
conclusion be subject to the taxes, exceed that of the official VAT rate
duties and levies provided for by the applied to the contract amount.
laws in force, notably the value
Section 116 a (new).-Repealed
added tax (VAT) and registration
duties. Section 116 b (new).- Repealed
(3) Contracts fully funded with own
resources of the State shall under no
circumstances be exempted from III - TERMS AND CONDITIONS
taxes or duties exemption or payment FOR COLLECTING PUBLIC
of such duties and taxes by the State. EXPENDITURE TAXES AND
DUTIES
Section 114 (new).- The project
owner shall be bound to budget 1. Ordinary expenditure
allocations for the payment of taxes execution procedure
and duties for which it is liable under
Section 116 b.-(1) Each authorizing
public contracts, in accordance with
officer of a public expenditure shall
the provisions of Article 113 above.
be obliged to make the budgetary
commitment of the taxes and dues
II - TAX REGIME OF PUBLIC
payable at the same time as the
CONTRACTS FUNDED WITH service itself, including start-up
EXTERNAL OR JOINT advances.
RESOURCES
(2) The taxes and dues
Section 115 (new).- (1) Taxes and committed in accordance with the
duties on contracts funded with provisions of Section (1) above shall
external or joint resources shall be be collected through deduction at
charged to the budget of the source by the public accountant
successful bidder. during payment of invoices,
(2) Financing agreements including including those of start-up advances,
public contracts funded with external by the State, Territorial decentralized
or joint resources must be concluded collectivities and public
inclusive of taxes. establishments.
Section 116 (new).- (1) The tax
regime defined in section 115 new

General Tax Code – 2023 Official Edition - 55

2. Special expenditure execution 3. Obligations of fund managers
procedures and cashiers
Section 116 c.- (1) The taxes and Section 116 e.- (1) Each cashier or
duties payable on expenditure manager of funds shall be required to
executed in accordance with the report to the taxation centre
procedures for cash imprest, cash responsible for managing the tax
advances, release of funds, works records of public administrations and
under government supervision, direct public bodies within 15 days from the
interventions, works executed date of their appointment.
through State mission agencies and
(2) Cashiers and managers of funds
special appropriation accounts shall
shall be required to submit to their
be collected through deduction at
taxation centre, not later than the 15th
source during the provision of funds.
day of the month following the end of
In the particular case of provision of each quarter, a detailed statement of
funds, orders for payment to the the expenses paid from the funds
authorising officer shall be limited received as well as taxes and duties
exclusively to the tax-free part. The deducted at source during the
amounts corresponding to taxes and provision of the said funds, as well as
duties shall be deducted at source by any taxes and duties deducted and
the public accountant. remitted by them as regularization.
(2) The taxes and duties payable in (3) Cash funds held by cashiers and
special expenditure execution managers of funds as taxes and duties
procedures shall be paid on the basis shall be compulsorily repaid into
of expenditure memoranda. They bank accounts in the name of the Tax
shall be regularized by the cashier or Collector of the relevant taxation
the managers of the funds after the centre.
effective execution of the
Section 116 f.- Taxation services
expenditure. Such regularisation may
shall control the repayment of taxes
give rise to the repayment of
and duties payable during the
additional taxes and duties in the
execution of expenditure on the
event of insufficient initial deduction
budget of the State, regional and local
tax by the public accountant.
authorities and administrative public
(3) Taxes deducted at source as establishments.
regularization shall be declared and
4. Tax regime for public
remitted by the cashiers and
procurement executed by a
managers of public funds to their
consortium.
relevant taxation centre not later than
the 15th day of the month following Section 116 g.- In the specific case of
deduction at source. public procurement by a consortium,
the applicable tax regime shall vary
Section 116 d.- Public bodies or
depending on whether it is a joint-
enterprises making payments for the
liability or a joint-and-several
State shall also be bound to deduct
liability consortium.
taxes and duties at source.
General Tax Code – 2023 Official Edition - 56
Where the consortium is jointly and D. MEASURES RELATING TO
severally liable, the tax regime TAX SUPPORT TO SMALL-
applicable to the contract shall be that AND MEDIUM-SIZED
of the consortium’s lead company. ENTERPRISES
For a joint-liability consortium, each
member shall be liable to tax I.PROMOTION OF APPROVED
payment according to the tax regime MANAGEMENT CENTERS
that corresponds to its status. Section 119.- (1) Members of
Section 117.- The tax provisions Approved Management Centers shall
contained in the mining, gas and benefit from the following measures:
petroleum codes as well as the tax - a 50% abatement on the basis of
provisions relating to public private withholding tax calculation on the
partnership contracts shall be purchases of distributors, where
assimilated into the provisions of the such purchases are made from
General Tax Code. wholesaler producers or
Section 118.- (1) Approved distributors whose list shall be
Management Centers (AMCs) shall established by order of the Minister
provide management assistance and in charge of finance. The
guide members in the withholding tax paid in this case
accomplishment of their tax shall be the minimum collection
obligations. provided for in this code.
- exemption from on-the-spot tax
(2) Natural persons or legal entities
controls for the non-prescribed
who realize an annual turnover, net
period for any AMC membership
of taxes, less than or equal to 100
before 31 December 2016,
(one hundred) million CFA francs
may be members of the Approved - application of bona fide penalties
Management Centers. for tax controls covering the period
before AMC membership.
(3) AMC membership fees shall be
freely fixed by promoters within a (2) A member shall forfeit the right
bracket ranging from CFAF 25 000 to the benefits provided for in
to CFA FRANCS 50 000 per year. Subsection (1) above where his profit
or income tax return is not filed on
(4) Annual contributions shall be
schedule.
freely fixed by promoters within a
bracket ranging from: (3)Promoters of AMCs with at least
one hundred (100) active members
- CFAF 50 000 to CFAF 150 000
shall benefit from the following
per year for simplified tax system
incentives:
taxpayers;
- CFAF 50 000 to CFAF 250 000 - a 50% abatement of company tax or
per year for actual earnings tax personal income tax with respect to
system taxpayers. the share of the revenue earned from
AMC activities, without the tax owed
being below the minimum collection
provided for in this Code.
General Tax Code – 2023 Official Edition - 57
II. INTEGRATED TAX - waiver from payment of property
PARTNERSHIP tax on buildings used for their
activities, where such buildings
Section 119a: (1) The tax
fully belongs to them;
administration may established
partnerships with groups of - exemption from company tax and
taxpayers to foster tax compliance industrial and commercial profit
and support such groups in fulfilling tax, where their activities are not
their tax obligations. profit-making.
(2) Partnerships established pursuant  as corporate taxpayers:
to Section 119a (1) shall give rise to - deleted;
reciprocal obligations between the - obligation to deduct at source and
parties. pay the personal income tax of
(3) The obligations of groups of their employees based on the
taxpayers shall include commitments salary deduction scale;
to broaden the tax base, fulfilment of - obligation to deduct at source and
declaration and payment obligations, pay the property income tax
and improved declaration quality. where they are tenants of the
property used for their different
(4) The obligations of the tax activities.
administration shall include tax
control expenditure, grant of penalty F. INCENTIVES FOR THE
remissions and preferential payment REHABILITATION OF
deferments. DISASTER AREAS
(5) The conditions for implementing
the Integrated Tax Partnership 1- Measures to promote new
mechanism shall be laid in a separate investments in an economic
instrument. disaster area
Section 121.- (1) Companies that
E. INCENTIVES FOR carry out new investments in an
EDUCATION, VOCATIONAL economic disaster area shall be
TRAINING AND HEALTH exempted from the following taxes
Section 120.- Without prejudice to and duties:
the provisions of Section 4 (10) , 93i • in the installation phase that may
and 128 (5) of this Code, lay or faith- not exceed 3 years:
based private educational, training
- business license tax waiver;
and health establishments duly
approved by the competent authority - exemption from VAT on
shall be subject to the following tax purchases of goods and services;
system: - exemption from registration fees
on project establishment-related
 as individual taxpayers: property transfers;
- exemption from property tax on
- business license tax waiver;
buildings used for the project.

General Tax Code – 2023 Official Edition - 58

• during the first 7 years of required to settle unpaid taxes and
operation: duties without prejudice to late
- exemption from business license penalties and interests.
tax; (7) Disaster areas shall be specified
- exemption from VAT on by regulation.
purchase of imputs for
production; 2- Measures to support the
- exemption from company tax and revival of the production tool of
minimum collection; enterprises in an economic
- waiver from taxes and disaster area.
contributions on salaries paid to Section 121 a.- (1) Companies that
staff. carry out investments aimed at
(2) To be granted the tax benefits reconstituting their production tool in
referred to in section 121 (1) above, an economic disaster area shall
the investments must meet the benefit from a tax credit of 30% of
following alternative criteria: incurred expenses. It shall be capped
- lead to the creation of at least ten at CFA 100 000 000(one hundred
(10) direct jobs; 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
incurred.
(3) Where new investments are (2) Expenditures that give the right to
carried out by an old company, the benefit from the tax credit shall be
exemptions provided for in Section those which directly contribute to the
121 (1) above shall apply only to rehabilitation or strengthening of the
operations and profits related to production tool.
such new investments. In such a (3) Expenditures that led to the
case, the company shall be bound to establishment of a tax credit shall
keep separate accounts. first be submitted for validation by
(4) Enjoyment of this system shall the tax administration
be subject to prior approval of the
planned new investments by Section 121 b.- Existing enterprises
taxation authorities. whose registered office and activities
are located in an economically
(5) Based on the actual affected area as at 31 December 2018
implementation of the investment shall benefit from a 75% discount on
plan, the taxation authorities shall their tax arrears as at 31 December
compulsorily issue a discharge at 2018, with the possibility of
the end of each financial year for spreading the payment of the balance
the renewal of the above tax over a period of 24 months without
incentives. carrying it forward.
(6) In case of non-compliance with
the approved investment
programme, the company shall lose
the tax incentives granted and be
General Tax Code – 2023 Official Edition - 59
G- MEASURES RELATIING TO b. At the operation phase:
THE PROMOTION OF THE (1) Individual farmers, including
IMPORT-SUBSTITUTION where they are established in the
POLICY form of cooperatives or common
interest groups (CIGs), and whose
1. PROMOTION OF THE activity is agricultural production,
AGRICULTURAL SECTOR stock breeding and fisheries, shall
enjoy the following benefits:
Section 122: Companies involved in
agriculture, stock breeding and i. During the first 5 (five) years of
fisheries shall benefit from the operation:
following tax incentives: - exemption from business tax;
a. At the investment phase: - exemption from tax instalment
- waiver from taxes and and from minimum collection of
contributions on wages paid to income tax;
seasonal agricultural workers; - exemption from income tax.
- exemption from VAT on the ii. After the fifth (5th) year:
purchase of pesticides, fertilizers
and inputs used by farmers, as well - exemption from business tax;
as for agriculture stock breeding - payment of a flat income tax
and fisheries equipment and levy at the rate of 0.5% of
materials listed in the Annex turnover, increased by 10% as
attached to this part; levy for additional council tax.
- exemption from registration fees on (2) Companies operating in the
transfers of land used for agricultural, livestock and fisheries
agriculture, stock breeding and sectors that do not fall under the
pisciculture; category referred to in paragraph 1
- exemption from registration fees above may be granted the tax benefits
for loan agreements to finance provided for in the law of 18 April
agriculture, stock breeding and 2013 establishing private investment
fishing; incentives, subject to the conditions
as to content and form provided for
- exemption from land tax for
by the said law.
property belonging to agriculture,
stock breeding and fishing H- deleted.
companies and used for these 2- PROMOTION OF LOCAL
activities, excluding office PROCESSING
building.
a. Local construction materials
Section 123: Public establishments
promoting local building materials

General Tax Code – 2023 Official Edition - 60

shall be granted the following tax time-limited waivers within the
benefits: required 40% threshold.
- exemption from VAT on (4) Local beverages that meet the
purchases of equipment and conditions referred to in Section 124
materials used to manufacture (1) and (2) above shall benefit from a
local building materials as well 30% abatement of the tax base for ad
as on the sale of products valorem excise duty during the first
manufactured from such three years of operation.
materials;
(5) The tree-year period referred to in
- liability to a reduced company paragraph 4 above shall run from the
tax rate of 20%; date of promulgation of this law for
- application of a 50% abatement; already approved new beverages.
based on monthly deposit of
company tax. C- Other local products

b. Local beverages Section 124 A: (1) Companies in the

following sectors that undertake raw
Section 124: (1) New beverages duly material processing within the
approved, produced and packaged national territory shall benefit from a
exclusively using local material, save 50% abatement as monthly
where an ingredient is absolutely instalment, income tax and minimum
unavailable on the local market duly collection:
established by the relevant
authorities, shall be subject only to ad - agricultural sector;
valorem excise duty, excluding the - livestock sector;
specific excise duty referred to in
Section 142 (8) 1. - fisheries sector;

In any case, the percentage of raw - leather products sector;

material derived from local - woodworking sector.
agriculture shall not be less than 40%
The abatement provided for in
of the components used, and the
Section 124 A shall be valid for a
material used for packaging shall
five-year period from 1 January
necessarily be recycled in Cameroon
2023.
if it is non-returnable.
(2) Benefit from the regime provided
(2) New beverages shall be those
for in paragraph 1 above shall be
placed on the markets as from the 1st
contingent on the validation by the
of January 2017.
tax administration of belonging in
(3) In the event of unavailability or these sectors of activity.
insufficient availability of local raw
material established under the I. INNOVATION INCENTIVES
conditions referred to in paragraph 1
above, with respect to duly approved Section 124 (a).- Companies falling
products, the Minister in charge of under the actual earnings tax system
finance may grant occasional and may benefit from tax credit for the
General Tax Code – 2023 Official Edition - 61
research and innovation expenses structures set up as approved
they incur. management centres, shall enjoy the
The following shall be research and following tax advantages:
innovation expenses eligible for tax a) During the incubation phase,
credits: which must not exceed 5 years:
- provisions for depreciation of fixed exemption from all taxes, duties,
assets acquired in a new state and levies and payments with the
allocated to scientific and technical exception of social security
research operations; contributions;
- personnel expenditure related to b) At the end of the incubation
researchers and research phase:
technicians directly and exclusively
assigned to such operations; i. In the event of the sale of the
"start-up": application of a
- gifts and acts of liability to
reduced rate of 10% on the
independent researchers;
capital gain on the sale;
- expenditure related to the
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 relation to years, benefit from:
research and innovation activities - exemption from the business
carried out by public and private licence tax;
research organizations, higher
education institutions, or - exemption from registration
independent researchers approved fees on the incorporation,
by the ministry in charge of extension or capital increase
research. instruments;
- The tax credit shall be 15% of the - exemption from all tax and
research and innovation employer's charges on salaries
expenditure above. It shall be paid to their employees with the
capped at CFAF 50 (fifty) million exception of social security
and payable within three financial contributions;
years following that in which the - application of a reduced
expenditure was committed. company tax rate of 15%;
J. INCENTIVES FOR - application of a 50% rebate on
DIGITAL ECONOMY the basis of the assessment of
PROMOTION the advance payment and the
minimum company tax
Section 124b: (1) Innovative start- collection;
ups in the field of information and - income tax credit of 30% of
communication technologies, research and innovation expenses
grouped within management

General Tax Code – 2023 Official Edition - 62

 capped at one hundred (100) to the approval issued by the
million CFA francs. Approved Management Centres
dedicated to start-ups.
- application of a reduced rate of
income tax on movable capital (3) The specific obligations of the
revenue of 5%, on dividends paid Approved Management Centres
to shareholders and interest paid dedicated to start-ups shall be
to investors. specified by an instrument issued by
the Minister in charge of finance.
iii. 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

General Tax Code – 2023 Official Edition - 63

 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

General Tax Code – 2023 Official Edition - 64

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
120720 10 000 Cotton seed
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
010310 00 000 Live pure-bred breeding animals of the porcine 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

General Tax Code – 2023 Official Edition - 65

 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

General Tax Code – 2023 Official Edition - 66

 Mechanical appliances for projecting, dispersing or
842481 90 000 spraying liquids or powders used for agricultural or
horticultural purposes
Other motor appliances for projecting, dispersing or
842489 10 000 spraying liquids or powders used for agricultural or
horticultural purposes
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
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

General Tax Code – 2023 Official Edition - 67

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)

General Tax Code – 2023 Official Edition - 68

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

General Tax Code – 2023 Official Edition - 69

 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
540249 00 000
turns 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,
560790 10 000
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
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

General Tax Code – 2023 Official Edition - 70

 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

General Tax Code – 2023 Official Edition - 71

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

General Tax Code – 2023 Official Edition - 72

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

General Tax Code – 2023 Official Edition - 73

 needs related to their normal 7) transfers of assets not
professional activities; included in the list of exempted
3) transactions related to the goods referred to in Article 241 of the
importation of goods; Customs Code;
4) real estate activities; 8) transactions carried out by
5) all types of real estate enterprises approved under the Free
transactions carried out by real estate Zone regime;
developers. The following persons 9) sales of petroleum products
shall be considered real estate imported or produced in Cameroon;
professionals:
10) games of chance and games
- institutional developers; of entertainment;
- persons approved for the
profession of real estate developer 11) leasing transactions with or
under the conditions laid down by without option to purchases;
the law in force; 12) commercial subsidies,
- people who usually engage whatever their nature, received by
in transactions as intermediaries for the taxpayer by virtue of their taxable
the purchase or sale of real estate or business;
business assets, share or share in 13) loan forgiveness and
real estate companies; commercial debt write-offs;
- people who usually
14) the commissions received by
purchase, on their behalf, real estate
travel agencies for the sale of
or business assets, shares or shares
domestic flight tickets;
in real estate companies for resale;
- people who usually parcel 15) sales of goods and services in
and sell, after carrying out Cameroon or through foreign or
development work, land acquired local e-commerce platforms;
in return for payment; 16) commissions received by e-
- persons who usually engage commerce platform operators for
in the leasing of commercial or carrying out the transactions referred
industrial establishments provided to in Subsection 15 above.
with furniture and equipment
necessary for their operation, DIVISION III:
whether the lease includes or not all EXEMPTIONS
or part of the intangible assets of Section 128.- The following shall be
the business or industry; exempted from VAT:
- persons who let or sublet 1) The following transactions,
furnished buildings for residential provided that they are subject to
purposes which they own or registration fees:
manage.
6) sales of second-hand articles
and materials by professionals;
General Tax Code – 2023 Official Edition - 74
 a) real estate transactions of all Minister in charge of higher
kinds carried out by non- education, as the case may be;
professionals; 6) a- essential goods listed
b) transfer of real estate rights under Annex 1, notably:
in rem and transfer of business - pesticides, fertilisers and
assets subject to the transfer duty inputs, as well as agricultural,
or an equivalent tax; livestock and fishery inputs used by
c) Deleted producers;
d) Deleted - small fishing gear, seeds,
e) Deleted agricultural machinery and tools as
well as spare parts for plants
2) International traffic transactions
manufacturing the said machinery
concerning:
and tools.
a) ships and boats used for
- Pharmaceutical products, the inputs
industrial or commercial
thereof as well as the materials and
activities in the high seas;
equipment used in the
b) lifeboats and assistance pharmaceutical industry ;
boats;
- local products sold directly
c) aircraft and ships used for by farmers, livestock breeders and
maintenance and refuelling fishermen.
operations;
b- The exemption provided for in
d) interstate transit operations paragraph 6 (a) above does not
and services related thereto, in apply to the following products:
accordance with the provisions of
Article 158 et seq. of the CEMAC - parboiled rice of tariff
Customs Code. subheading 1006.30.90.200;
3) the importation or sale by the - perfumed rice of tariff
State of fiscal stamps, postage subheading 1006.30.90.300;
stamps and stamped papers;
- ornamental fish of tariff
4) sums paid by the Treasury to
subheadings 0301.11.00.000,
the Central Bank which has the
0301.19.00.000;
currency-issuing privilege, and also
the proceeds from the transactions of - chilled trout of tariff
this bank in connection with the issue subheading 0302.11.00.000;
of notes;
- fresh or chilled salmon of
5) tuition and boarding fees tariff subheadings
collected within the normal 0302.13.00.000, 0302
framework of the activities of .14.00.000, 0302.19.00.000;
schools and university institutions
duly authorized by the Minister in - livers and roes of fish of tariff
charge of national education or the subheading 0302.91.00.000;

General Tax Code – 2023 Official Edition - 75

 - frozen salmon of tariff households whose consumption does
subheadings 0303.11.00.000, not exceed:
0303.12.00.000 and • 20 m³ per month for water;
0303.13.00.000;
• 220 kw per month for electricity.
- frozen trout of tariff 10) the composition, printing,
subheadings 0303.14.00.000 import and sale of newspapers and
and 0303.19.00.000; periodicals, except proceeds from
- livers, roes, fins, heads, tails, advertising, inputs and capital goods
swim bladders and other offal for these transactions, acquired by
of edible fish of tariff press, newspaper and periodicals
subheadings 0303.91.00.000, companies. The list of such inputs
0303.92.00.000 and and capital goods shall be drawn up
0303.99.00.000; by the Minister in charge of finance
after consultation with the
- livers and roes of fish, dried, Ministers concerned;
smoked, salted or in brine of 11) imports of exempted goods
tariff subheading under Article 241 of the CEMAC
0305.20.00.000; Customs Code;
- salmon, dried, salted or in 12) tests, consultations, health
brine of tariff subheading care, hospitalization, medical and
0305.41.00.000; biological analysis and the provision
of prosthesis in health facilities;
- trout, dried, smoked, salted
or in brine of tariff subheading 13) contracts and commissions
0305.43 .00.000; on life insurance products with a
savings component;
- cod of tariff subheading
14) deleted
0305.62.00.000.
15) HIV/AIDS control
equipment, under the conditions
laid down by regulation.
7) leasing transactions carried
out by credit establishments for 16) subject to reciprocity, head-
borrowers towards the acquisition of quarters agreement and quotas laid
specialized agricultural equipment to down by the competent authorities,
be used in farming, livestock, all goods and services destined for
breeding and fishing; the official use of foreign diplomatic
and consular missions and
8) sales of oil products for
international organizations.
refuelling the aircraft of companies
which have a registered office in 17) materials and equipment
Cameroon; used in harnessing solar and wind
energy.
9) water and electricity
consumption for the benefit of 18) interest on real estate loans
contracted by natural persons to

General Tax Code – 2023 Official Edition - 76

acquire low-cost houses, provided of this Code shall apply
that it is their first dwelling house, on automatically, without giving rise to
the basis of a clearance issued by the prior issuance of an exemption
tax authority. certificate.
19) the sale of low-cost houses to
natural persons acquiring their first DIVISION IV:
dwelling house subject to a clearance TERRITORIALITY
from the tax authority. Section 129.- (1) Transactions
20) service deliveries billed on AMC carried out in Cameroon and not
members by the promoters; listed among the exemptions in
21) materials and equipment Section 128 above shall be liable to
specifically designed for persons VAT even when the residence or
with disabilities, the list of which head office of the real taxpayer is
shall be established by regulation; situated outside Cameroon.

22) urban public transport by bus; (2) A transaction shall be deemed to

have been carried out in Cameroon:
23) universal postal service-related
services rendered by postal service a) where, in the case of a sale,
providers under the terms and goods are delivered in Cameroon;
conditions laid down by the b) where, in the case of other
regulations in force; transactions, the service provided,
24) interest on negotiable debt the rights transferred or the object
securities issued by the State and hired is used or operated in
regional and local authorities. Cameroon.

(25) Interest paid on loans less than (3) As a special measure

CFA francs 2,000,000 (two millions) concerning inter-CEMAC transport
granted by first category only, transactions shall be deemed to
microfinance institutions to their be carried out in Cameroon if the
members. carrier is resident in Cameroon or if
his head office is located therein,
(26) purchases of basic foodstuffs even when the bulk of the
from farmers, livestock breeders and transactions take place in another
fishermen by public entities member state.
responsible for regulating or
managing security stocks. (4) Commissions shall be deemed
to be paid in Cameroon in the event
Section 128 a.- Notwithstanding the of sale of tickets by travel agencies or
provisions of Section 128 above, enterprises engaged in activities of
some transactions may be optionally this nature regardless of the
liable to the Value Added Tax. This destination or means of transport
is particularly the case of mass urban may be or wherever the head office
public bus transport operations. of the transport company may be.
Section 128c: The exemptions
provided for in sections 122 and 128
General Tax Code – 2023 Official Edition - 77
Section 130.- (1) VAT shall be - services incidental to the intra-
established where the service is Community carriage of movable
provided or utilized, or where the tangible goods;
product is manufactured or first put - cultural, artistic, sporting,
on the market. scientific, educational and
Where such place is different from recreational services,
the head office or the main accommodation and sales for
establishment, the taxpayer shall be consumption on the spot;
bound to appoint a solvent - work and valuations of movable
representative accredited to the tax tangible goods;
authority of the said place, resident in
- services of intermediaries acting in
Cameroon and who shall be jointly
the name and on behalf of others.
and severally liable to VAT.
(2) In case of failure to appoint a (3) Intangible services shall be
representative, VAT and, where taxable at the place of establishment
applicable, the attendant penalties, or residence of the customer. These
shall be borne by the client on behalf are in particular:
of the taxpayer having no fixed or - transfers and concessions of
permanent professional copyright, patents, licences,
establishment in Cameroon. trademarks and other similar rights;
Section 130a: (1) For the purposes of rentals of movable tangible
Section 130 (1) above, a distinction property other than means of
must be made according to whether transport; advertising services;
service delivery can be located - the services of consultants,
tangibly or is intangible. engineers and firms in all fields,
(2) Services that can be located including those of the organisation
tangibly in Cameroon shall be of research and development;
taxable in Cameroon at the general - the services of chartered
rate provided for in Section 142 of accountants;
the General Tax Code, irrespective of - data processing and information
the place of establishment of the supply;
lessee. These include in particular:
- banking, financial and insurance or
- means of transport rental; reinsurance operations, with the
- provision of services related to a exception of safe deposit box
building; rentals;
- port services carried out in the port - staff placement;
area as well as on national - the services of intermediaries who
territorial waters; act in the name and on behalf of
- intra-Community carriage of third parties in the provision of the
movable tangible goods by road or services described above;
rail; - telecommunications services;

General Tax Code – 2023 Official Edition - 78

- radio and television broadcasting CHAPTER II:
services; METHODS OF CALCULATION
- services provided by electronic
means; DIVISION I:
ASSESSMENT
- access to, and supply through,
electricity or natural gas Section 132 (new).- The Value
transmission and distribution Added Tax shall be levied only on
networks and all other directly natural and legal persons who are
related services. assessed on the basis of actual
earnings as defined in section 93(c)
(4) Notwithstanding the provisions
above.
of paragraph (3) above, intangible
services shall be taxable in
DIVISION II:
Cameroon at the general rate ACTS CONSTITUTING
provided for in Section 142 of the
LIABILITY AND LIABILITY
General Tax Code where the lessee is FOR PAYMENT
not liable to Value Added Tax.
A - Acts constituting liability
DIVISION V: Section 133.- (1) An act constituting
EXCISE DUTY liability to VAT and excise duty shall
Section 131: (1) An excise duty be defined as one satisfying all the
applicable to the products listed in legal conditions for liability to the
Annex II is hereby instituted. The tax.
terms and conditions for its The following shall constitute
application are set out in the liability to VAT:
following Sections.
a) the delivery of goods and
(2) The exemption provided for in merchandise, in the case of sale,
paragraph (1) above shall not apply goods exchanges, and custom
to the following products: work;
- Hydroquinone of tariff subheading b) the performance of services and
2907. 22 00 000; work or parts of services and
work, in the case of services and
- Maize groats of tariff subheading construction work;
1103.13 00 000.
c) the payment of the price in the
Section 131a: Inputs of products case of other taxable transactions;
subject to excise duty shall not be
d) bringing of goods and
subject to excise duty, provided that
merchandise into the national
they are purchased by local
territory as defined by the
production enterprises subject to
CEMAC Customs Code, in the
excise duty.
case of imports;
e) the exchange or transfer of
ownership, for real estate

General Tax Code – 2023 Official Edition - 79

 transactions carried out by real those of suppliers to the State,
estate agents; government services with
f) transfer, usufruct or entry into subsidiary budgets, public
usufruct, for leases of non establishments and enterprises,
developed land or bare premises and decentralized local and
carried out by real estate regional authorities;
developers. c) on transfers of landed property,
(2) Notwithstanding the provisions of on the date of conveyance or
(1) above, the following shall transfer of the property; however,
constitute liability to the tax: as concerns hire-purchase by
property developers within the
a) first use, in case of supplies to
context of low-cost housing, and
oneself;
transfer of possession of
b) debts for building contractors developed land and bare premises
who expressly opt for this system. by real estate developers, liability
(3) The following shall constitute shall be effective on the date each
liability to excise duty: payment falls due;
a) the supply of goods and services d) on importation or entry of goods
by the producer or his distributor and merchandise into Cameroon,
or by the wholesaler, in the case at the time of registration of the
of sale or exchange of goods; statement of home use entry;
b) the putting of goods to home use, e) on consumer credit or leasing
in the case of imports. transactions carried out by
financial establishments, on the
B - Liability date when the interests or leases
Section 134.-(1) Liability for fall due.
payment of VAT and excise duty (2) Any VAT invoiced shall be due
shall mean the right that may be for payment.
exercised by the services responsible
for collecting the said taxes, to claim DIVISION III:
payment from the taxpayer at a given CALCULATION
time. The tax shall be due as follows:
A - Basis of assessment
a) on supplies of goods when the
chargeable event takes place; Section 135.- (1) The basis of
assessment of VAT and excise duty
b) the receipt of payment,
on supplies of goods and provision of
instalments or advances,
services within the national territory
including start-up advances, with
shall be as follows:
respect to delivery of services and
construction works, operations a) for the supply of goods: all sums
that contribute to social housing or valuables, all profits, goods or
and the development of industrial services received or to be received
zones, as well as portions of in return for the supply of the
services and works, including goods; for the specific case of

General Tax Code – 2023 Official Edition - 80

 beverage deliveries, the bases of 1) ancillary cost of supply of
assessment shall be the sale price goods and services charged to the
recommended by the production customer;
companies. 2) taxes, duties and levies
b) for the provision of services: all excluding VAT;
sums and benefits received and, 3) miscellaneous additional
where applicable, the value of charges included in the price paid by
materials consumed during the the buyer or customer.
execution of the services;
Section 137.- The following shall be
c) for the exchange of goods: the excluded from the basis of
value of the products received in assessment as defined under Section
return for payment for the goods 135 above :
plus, where applicable, the value 1) discounts, rebates and
of the additional payment; commissions, provided that they
d) for construction works: the appear on an initial invoice or on a
amount stipulated in the contract, rectified bill;
bill or invoice. 2) free distribution of goods for
e) for leasing transactions with or advertisement or sales promotion;
without option to buy, by the 3) disbursements which are
amount of rents billed by leasing merely refunds to the buyer or
companies and, by the end of the customer of the exact amount
contract, by the transfer price invoiced;
agreed upon in the contract when
4) cash receipts such as interest
the purchase option is exercised
in arrears or damages for non
by the lessee or by the transfer
performance of contract terms which
price where sale is to third party;
are not payments for any business
f) for transactions carried out by the transaction.
enterprises of chance and
entertainment games, by the total Section 137 a (new).- (1) Goods
proceeds of such games. given away during advertising or sale
promotion as referred to in section
(2) The basis of assessment for 137 (2) new of the present Code, are
supplies to oneself shall be deducted from the assessment base of
constituted by: excise duty within the limit of 3% of
a) the purchase price, exclusive of the overall production.
taxes, of goods bought and used (2) Any excess given shall be
as is; submitted to excise duty which is
b) the cost price of the extracted, deductible from taxable profit for the
manufactured or processed goods. calculation of company tax.
Section 136.- The following shall be Section 137 b (new). For the
included in the basis of assessment as calculation of excise duty, scrap
defined under Section 135 above: yards shall be excluded from the tax
base, within the limit of 1% of the

General Tax Code – 2023 Official Edition - 81

enterprise’s overall production (2) The provisions of paragraph (1)
volume. above shall also apply to contracts
relating to public establishments of
Section 138.- (1) The basis of
an industrial and commercial or
assessment for imports shall be
administrative, cultural or scientific
determined by adding the amount of
nature; parastatals, councils and
customs and excise duties to the
public bodies with or without a legal
taxable value as defined by Articles
personality and financial autonomy.
23 to 26 of the CEMAC Customs
Code. (3)The methods of collecting VAT
For goods entering the territory of a and, where applicable, excise duty on
member state, the basis of the contracts referred to in
assessment shall be the ex-works paragraphs 1 and 2 above shall be
value, excluding forwarding costs. determined by decree.
Section 140 a (new).- Deductions
(2) The basis of assessment for initially made as excise duties shall
imports shall be determined by be considered by tax officials when
adding the amount of customs and importers, wholesalers, semi-
excise duties to the taxable value as wholesalers and retailers are
defined by Articles 23 to 26 of the reselling throughout the national
CEMAC Customs Code. territory, in accordance with the
Section 139.- (1) The sums collected provisions of Sections 135 and 142
by the taxpayer as deposit on of this Code.
unidentifiable, returnable and
Section 141.- For the calculation of
reusable packaging shall be included
VAT or excise duty, the basis of
in the assessment of VAT but not in
assessment shall be rounded down to
that of excise duty as defined under
the nearest thousand francs.
Section 135 above.
Section 141 a (new).- For the
(2) Where the returnable and
specific case of the beverages listed
reusable packaging is identifiable,
below, the basis of assessment of
the deposit shall be excluded from
excise duty shall be determined after
the basis of assessment.
applying an abatement of:
(3) Where, on expiry of the time
lapse observed in the trade, such - 10 % for carbonated beverages;
packaging is not returned, VAT shall - ………… (deleted).
be claimed on the basis of its selling B – Rates
price.
Section 140.- (1) The basis of Section 142.- (1) VAT and excise
assessing VAT and, where duty rates shall be fixed as follows:
applicable, excise duty on public a) Value Added Tax :
contracts financed from State budget - General rate ………............ 17,5 %
or through loans or subsidies of any - Zero rate …...……….................0 %.
origin whatsoever shall be the b) Excise Duty:
contract amount inclusive of taxes, - Super high rate………….…50%
excluding VAT and excise duty. - High rate……………….......30%
- General rate ……….….…. 25 %
General Tax Code – 2023 Official Edition - 82
- Avarage rate ………….... 12.5%
- Reduced rate……..…..……. 5%
- Extra abated rate……………2%.
 - parts of all motorcycles of tariff
headings 8714.10, 8714.91 to
871499;
- hair, wigs, wools, beards,
eyebrows, eyelashes, locks and
other textile materials imported
(2) The rates shall apply both to for the manufacture of wigs or
locally produced goods and/or similar hair of tariff headings 6703.
services and to imported goods. The to 6704;
additional council taxes included in - second hand articles of tariff
the general rate shall apply to local heading 6309.00.00.000 and used
goods and/or services and to imports. tyres of tariff headings
(3) The VAT general rate shall 4012.20.00.100 to 4012.20.00.900.
apply to all transactions not subject - packages of programmes and
to the zero rate. digital audio-visual content;
(4) The zero rate shall apply to - imported cattle, goat, sheep and
exports of taxable products. poultry meat and edible offal;
(5) The excise duty general rate - imported cocoa butter, including
shall apply to goods and services for use as input.
listed in Annex II of this Code,
exclusive of those subject to super - refined vegetable oils imported
high, high, abated and extra-abated under tariff subheadings
rates. 1507.90.00.000, 1508.90.00.000,
(6) a) The abated rate of excise 1509, 1510.90.00.000,
duty shall apply to: 1511.90.00.000, 1512.19.00.000,
1512.29. 00.000, 1513.19.00.000,
- private vehicles with a cylider 1513.29.00.000, 1514.19.00.000,
capacity less than or equal to 2500 1514.99.00.000, 1515.19.00.000,
cm³, aged more than ten years and 1515.29.00.000, 1515.30.00.000,
less than 15 years; 1515.50.00.000, 1515.90.00.000
- passenger vehicles with a cylinder and 1516.20.00.000;
capacity exceeding 2500 cm³, from
0 to 15 years of age; - imported cocoa beans,
including those intended for use
- utility vehicles, public transport as raw materials of tariff
vehicles, trailers and tractors other heading 1801;
than agricultural vehicles of any
cylinder capacity, aged more than - imported dog or cat food of
15 (fifteen) years and less than 25 tariff subheading
years; 2309.10.00.000;
- motorcycles with a cylinder
capacity of more than 250 cm³ of - imported charcoal of tariff
tariff headings 8711.30, 8711.40 heading 4402.
and 8711.50;
General Tax Code – 2023 Official Edition - 83
b) The reduced excise duty rate shall tobacco and pipe preparations of
apply to: tariff headings 2403.11.00.000,
- games of chance and games of 2403.19.90.000, 324.90.00.0000 and
entertainment not subject to the 9614.00.000 respectively.
special tax on games of chance and (7) In the specific case of tobacco,
games of entertainment referred to the amount of excise duty arising
in section 206 et seq. of this Code, from the application of the 25% rate
on the turnover realized; referred to in paragraph (1) b may not
- cocoa-free sweets of heading 1704; be less than CFAF 5 000 per 1000
rods of cigarettes, concerning
- chocolate and other food imported finished tobacco products.
preparations with a high cocoa
content of tariff heading 1806.20 to (8) (new). In the specific case of
180690; alcoholic beverages, the excise duty
amount resulting from the
- motorcycles with a cylinder application of the 25% rate referred
capacity less than or equal to 250 to in subsection 1 (b) above, shall
cm3; contain another specific tax rate.
- preparations for consumption of The amount of additional excise duty
tariff headings 2103 to 2104; arising from the application of the
- ice cream of tariff heading 2105; specific taxation system shall be:
- maize groats imported from tariff - CFAF 75 for all 65 centiliters of
sub-heading 1103.13 00 000; beer and 37.5 CFAF for all 33
- Mayonnaise imported from liters of beer;
subheading 2103.90 00 000. - For locally produced wines,
- imported cereal products (corn spirits, whiskies and champagnes;
flakes) and food preparations  2 CFAF per centiliter for spirits
obtained from cereal flakes of known as mixed liquor;
tariff subheadings 1904.10.00.000  2 CFAF per centiliter for wines;
and 1904.20.00.000.
 8 CFAF per centiliter for
c) The extra abated rate shall whiskies;
apply to the tax free turnover of  25 CFAF per centiliter for
mobile telephone communication champagnes;
and internet services companies.
- For imported wines, spirits,
d) The super-high rate shall whiskies and lower quality
apply to hydroquinone of tariff champagnes:
heading 29072200000 and imported  3 CFAF per centiliter for spirits
cosmetic products of Chapter 33 known as mixed liquor;
containing hydroquinone.
 3 CFAF per centiliter for
e) The high rate shall apply to whines;
cigars, cigarettes and other tobacco
of Chapter 24; pipes and their parts,
General Tax Code – 2023 Official Edition - 84
  10 CFAF per centiliter for taxpayers assessed on the basis of
whiskies; actual earnings, in the following
 30 CFAF per centiliter for manner:
champagnes; a) The value Added Tax which
was applied to the price of the
- For imported wines, spirits,
taxable transaction shall be
whiskies and premium
deducted during the
champagne:
corresponding month.
 6 CFAF per centiliter for spirits
b) To be deductible, VAT
known as mixed liquor;
should appear:
 6 CFAF per centiliter for wines; - on a bill duly issued via the
 20 CFAF per centiliter for tax authority’s electronic
whiskies; invoicing tracking system by a
 60 CFAF per centiliter for registered supplier, entered in
champagnes. the taxpayer's file active at the
time of invoicing, subject to the
(9) For the specific case of non- actual tax regime and mentioning
returnable packaging, a specific its unique identification number.
excise duty shall be applied However, these conditions shall
according to the following tariffs: not apply to suppliers abroad;
- CFAF 15 per unit of non-returnable - in the case of imports, on the
packaging for soft drinks and home use entry statement (D3,
alcoholic beverages; D43, T6a);
- CFAF 5 per unit of non-returnable - in the case of supplies to
packaging, capped at 5% of the oneself, a special return filed by
value of the product, for all other the taxpayer himself.
products.
- In the event of deduction at
(10) Deleted source on a certificate of
deduction at source.
(11) In the specific case of imported
carbonated beverages, sodas and c) The right to deduction shall arise
other non alcoholic beverages, in once the supplier’s tax payments fall
addition to the excise duty referred to due.
in paragraph (1) (b) above, a specific d) For taxable transactions of at
excise duty of 2.5 CFAF per centiliter least CFAF 100 000 (one hundred
shall be applied. thousand), the reduction
C - Deductions authorization shall be on condition
that the said transactions are not paid
Section 143.- (1) Value Added Tax in cash.
applied upstream on the price of a
(2) The right to deduction shall be
taxable operation, shall be deductible
exercised until the end of the second
from the final tax applicable to such
financial year following the one in
transactions, as concerns registered
which VAT fell due.
General Tax Code – 2023 Official Edition - 85
(3) The deduction shall concern Any withholding tax certificate
VAT levied on: issued outside the tax
a) raw materials and supplies authority’s IT system shall not
used in producing goods and give entitlement to VAT
services; deduction.
b) services which are real
factors of production, on condition (5) Deleted
that the providers thereof are
themselves registered taxpayers Section 144.- Taxes paid on the
assessed on the basis of actual following shall not entail deductions:
earnings;
1) Expenses for housing,
c) the purchase of goods and lodging, catering, receptions, shows
merchandise used for business and costs of hiring a private car or
purposes; passenger transport vehicle.
d) capital goods used for
business purposes, excluding private The above exclusion does not
vehicles, the spare parts and costs of concern expenses borne by taxable
repair thereof; activities carried out by professionals
in tourism, restaurant, show
e) VAT levied on goods used spectacles and the renting out of
by a concessionaire but belonging to vehicles.
the conceding authority.
2) Importation of goods used
(4) The exportation of products for business purposes but which are
shall entail a right to deduction and, unused and re-exported as is;
where applicable, a tax credit where
VAT on such products was pre-paid. 3) Goods and services
The same shall apply to the services purchased by the enterprise but
provided directly at the which are used by third parties, the
manufacturing processing or management or employees of such
packaging stages of exported enterprises;
products, as well as to the 4) Services relating to goods
transportation and transit operations exempted from the right to
relating thereto. The deductions shall deduction;
not be final until proof of actual 5) Expenses linked to the
exportation and prepayment of VAT purchase of fuel.
is shown.
Section 145.- A taxpayer shall be
VAT deductions at source shall be liable for part of the previous
made upon production of the deduction where property which had
certificate of deduction at source been subject to deduction under fixed
issued by the entity authorized to assets ceases to be part of the assets
deduct taxes and levies at source via of the enterprise as a result of transfer
the tax authority’s before the end of the fourth year with
computerised system. effect from the time it was acquired.

General Tax Code – 2023 Official Edition - 86

Such part shall be equal to the giving a right to deduction, the
amount of deduction, less one fifth deduction shall be made
for each year or part thereof from its proportionately. Such deduction
time of acquisition. shall apply to fixed assets and to
VAT initially deducted shall be paid goods and services. It shall be
in full in the case of goods and calculated from the fraction of
services which are not fixed assets, turnover pertaining to taxable
where such goods and services were transactions.
used for transactions not liable to The fraction shall be the ratio in
VAT. which:
The full repayment of the Value - to the numerator, the amount
Added Tax initially deducted shall of the income corresponding to
also be required where the goods and the transactions liable to the
services concerned were the subject Value Added Tax, including
of misappropriation or fraud exports of taxable products;
committed directly or indirectly by a - denominator, the amount of
partner or a manager of the company. all income realized by the
Section 146.- VAT paid on sales or taxpayer.
services which are subsequently When they pertain to goods liable to
rescinded, annulled or unpaid shall tax by nature, the following
be recoverable by charging it to tax transactions shall feature in the
owed for transactions carried out numerator:
subsequently. - transactions referred to in
For annulled or rescinded section 128 (16) of the General
transactions, the tax already paid Tax Code;
may be recovered by preparing and - transactions exempted from
sending to the client a new invoice to VAT within the framework of
replace the initial one. specific conventions signed with
For unpaid transactions, where the the State.
credit is actually and definitely not However, as regards the specific case
recoverable, rectification of the of haulers engaging in interstate
invoice shall consist in sending a freight forwarding operations and
duplicate of the initial invoice related services in the CEMAC
bearing with the statutory entries region, the specific turnover of these
over which shall be written the operations shall appear in both the
following: “invoice unpaid in the numerator and denominator.
amount of corresponding to price The proportional deduction thus
excluding VAT and in the amount of defined shall be determined
corresponding to VAT which may provisionally on the basis of the
give rise to a deduction”. income and revenue from the
Section 147.- For taxpayers not previous year or, for new taxpayers,
exclusively carrying out transactions on the basis of the income and
revenue of the current year.
General Tax Code – 2023 Official Edition - 87
The final amount of the proportional CHAPTER III:
deduction shall be fixed not later than RULES OF PROCEDURE
31 March each year. Any deductions
already made shall consequently be DIVISION I:
regularized within the same time- METHODS OF PAYMENT
limit. OF THE TAX:
A deduction shall be acceptable only Section 149.- (1) Value added tax
following verification of the shall be paid directly and voluntarily
proportional deduction. by the taxpayer upon filing their
The estimated proportional returns into the coffers of the
deduction for existing enterprises Collector of taxes with jurisdiction
shall be acceptable only upon over his head office, his main
presentation of the final proportional establishment or his authorized
deduction for the previous year representative. However, companies
serving as a basis, or, for new under the specialized management
enterprises, accounting estimates. unit shall declare and pay value
Any positive or negative difference added tax to the latter.
between the provisional and final These payments are transferred to an
proportional deduction shall be account domiciled at the Bank of
subject to an additional VAT or Central African States “BEAC”
deduction. Where the proportional whose net balance is intend paid into
deduction falls below 10%, no the public treasury. The working
deduction shall be allowed. condition of this account is stipulated
Any taxpayer not engaged in in a convention signed between
exclusively taxable transactions shall BEAC and the monetary authorities.
submit a return showing the For suppliers of the State, Regional
calculation of the proportional and Local councils, Administrative
deduction applicable to such public Establishments and publics
transactions.(omission) and Semi-public Enterprises, and
Section 148.- Different sectors of some private sector enterprises the
activity may be taken into account lists of which are drawn up by
where a taxpayer carries out regulation, Value Added tax is
activities not subject to the same deducted at source during the
VAT provisions, on condition that settlement of invoices and transferred
separate accounts are kept for each to the tax office or, otherwise, the
sector of activity. VAT shall be fully accounting post with territorial
deductible or not depending on the jurisdiction under the same
sector of activity. conditions and time-limits applicable
to the other transactions. Such
Non-compliance with this condition
deductions shall concern both initial
shall entail a review of the option and
invoices and credit notes relating to
the proportion shall apply as of right.
commercial discounts. The
deduction thus made gives rise
to the issue of a certificate of
General Tax Code – 2023 Official Edition - 88
deduction at source which Tax Department, and exceeding CFA
must be generated from the tax francs 20 million for the other
authority's computer system. enterprises, shall be forwarded to the
relevant taxation center for
(2) Notwithstanding the authentication. They shall be carried
provisions of sections 93 quarter and forward to subsequent periods
132 of this Code, deduction at source starting from the month following
of the VAT shall be applied to all the that in which they are authenticated.
suppliers of public entities referred to
in this paragraph, without Non chargeable VAT credits shall,
consideration of the tax regime. on the request of their holders and on
the express authorization of the
Provided that, the Minister in charge Director General of Taxation, be
of finance may, as and when offset for the payment of VAT,
necessary, exempt certain enterprises excise and customs duties, on
potentially in structural credit condition that the said holders show
situation from the above mentioned proof of an uninterrupted activity for
deduction at source. the past two years and more at the
(3)Tax credits resulting from the time of the request and that they are
deduction mechanism shall be not currently undergoing a limited or
chargeable to the VAT due for general audit of their books.
subsequent periods until fully paid VAT credits may by offset and,
and without any deadline. where applicable, refunded, on
The tax administration may, at any condition that their beneficiaries do
time carry out a validation check of a not owe any taxes duties whatsoever
VAT credit presented by a taxpayer. which can be swapped and, that the
credits are justified.
For general trade activities which by
their nature are not likely to generate They shall be refundable:
a structural credit value added tax, - within a period of three months to
any carry-forward credit on firms having a structural credit
subsequent returns shall not be status due to the deduction of tax at
accepted beyond a period of 3 (three) source;
months after prior approval by the Any withholding tax certificate
relevant tax administration services. issued outside the tax
VAT deductions made at source may administration's computer system
be authenticated only on production does not give entitlement to
of attestations of deduction at source. reimbursement.
(4) No application for refund or
offsetting of the value added tax
- within a period of three months to
(VAT) may be submitted based on
international organizations
receipts of payments in cash.
signatories to an agreement with
Accrued quarterly credits exceeding the State of Cameroon, exclusively
CFA francs 50 million, for for the share of professional
enterprises falling under the Large
General Tax Code – 2023 Official Edition - 89
 expenses directly related to their may transfer to the absorbing
official missions; company the pending validated
- within 3 (three) months of filing the Value Added Tax credits at its
application, to industrialists disposal on the date on which it
marketers and leasing
establishments where the latter legally ceases to exist.
renounce the charging mechanism; Section 149 a.- (1) Applications for
- to exporters within a time-limit of reimbursement of eligible VAT
not more than 2 (two) months from credits, together with supporting
the date the application for documents, submitted electronically
reimbursement is lodged; to the competent tax authorities, shall
be admissible.
- at the end of the financial year, after
validation by the relevant tax (2) VAT credit refunds shall be made
office, to public purpose non-profit within the time limits referred to in
Section 149 above and in accordance
organizations managed voluntarily
with the following terms and
and selflessly for any person, where conditions:
their operations are social, sporting,
(a) For low-risk companies,
cultural, religious, educational or
reimbursement shall be automatic
philanthropic, in accordance with without the implementation of a
their purpose. prior validation control
However, the amount of refundable procedure;
VAT credit is limited to the amount
(b) For medium-risk companies,
of VAT calculated by applying the
reimbursement shall be made
general rate in force to the exports
after a credit validation control
carried out.
procedure;
Exporters are required to attach to
(c) For high-risk companies, refunds
their returns the customs references
may only occur after a general
of exports made, the attestation of
accounting audit procedure that
effective export issued by the
must be completed within one
administration in charge of Customs,
month after submission of the
as well as the attestation of
application for refund.
repatriation of funds issued by the
administration in charge of the (3) For the purpose of paragraph 2
Treasury on export sales for which above, low-risk enterprises shall be
they are applying for reimbursement. those fulfilling the following
cumulative criteria at the time of
Applications for the offsetting or
submission of their application:
refund of tax credits shall be
forwarded along with a zero-debt - belong to the portfolio of the
statement of the tax situation. Large Tax Department;
(5) In merger-absorption - not have tax arrears, including in
transactions, the absorbed company a tax litigation;

General Tax Code – 2023 Official Edition - 90

- have regularly benefited from payment without ceiling and without
refunds of value added tax credits possibility of remission.
in the last three (3) years not
(4) VAT adjustments made during a
contested during a tax audit.
general accounting audit of medium-
Medium-risk enterprises shall be risk taxpayers having benefited from
those fulfilling the following credit reimbursements after
cumulative criteria at the time of validation control shall give rise to
submission of their application: the application of the penalties of
100% increased with interest on late
- belong to the portfolio of the Large
payment without a ceiling.
Tax Department or the Medium-
Sized Enterprises Taxation Centre; Section 149c: (1) The VAT due on
the sale of goods and services
- have no tax arrears or have a stay
provided through e-commerce
of payment;
platforms shall be calculated,
- have regularly benefited from declared and paid into the Treasury
refunds of value added tax credits by operators of these platforms, on
in the last three (3) years not behalf of the suppliers.
contested during a tax audit.
The VAT due on commissions
High-risk businesses shall be those received on sales in Cameroon
that do not fall under any of the above through e-commerce platforms shall
categories. be declared and paid into the
Section 149 b.- (1) Low-risk Treasury by the operators of these
companies that have benefited from platforms.
automatic reimbursement shall be (2) To fulfil the above-mentioned tax
subject to ex-post validation control obligations, operators of e-commerce
of their credits. platforms shall be required to apply
(2) Medium-risk companies that have for registration with the tax
received reimbursement after authorities.
validation control shall undergo a The registration, declaration and
general accounting audit following payment of taxes collected by
the rules laid down by the Manual of operators of e-commerce platforms
Tax Procedures. can be carried out online through the
(3) Without prejudice to the tax administration's Internet portal.
downgrading of the taxpayers (3) Without prejudice to the penalties
concerned, VAT adjustments made provided for in the Manual of Tax
during ex-post control of low-risk Procedures, failure to comply with
taxpayers having benefited from the obligations provided for in
credit reimbursements without prior Section 149c (1) and (2) above shall
control shall give rise to the give rise to the suspension of access
application of penalties of 150% to the platform from the
increased with interest on late Cameroonian territory.

General Tax Code – 2023 Official Edition - 91

(4) An implementing instrument office nor any fixed establishment or
shall lay down the procedures for the business contact in Cameroon must
implementation of these provisions. declare the fact within 15 (fifteen)
working days following the
DIVISION II: conclusion of any written or verbal
TAXPAYER’S OBLIGATIONS agreement binding him to that
Section 150.- Taxpayers liable to the enterprise.
VAT must: (2) The declaration must specify the
1) be registered; name of the solvent official
accredited to the taxation authority
2) Repealed; by the foreign enterprise. Failing
3) Repealed; such declaration, he shall be jointly
4) keep accounts in accordance and severally liable to any VAT due
with the standard system provided from the enterprise as a result of the
for by the OHADA accounting law; agreement in question.
5) Issue to their clients bills that Section 152.- Value added tax
must bear the following indications: (VAT) and excise duty shall be
settled as follows on the basis of the
- the single identification number return forms supplied by the taxation
of the supplier and customer; authorities:
- the date of billing, name, 1) Repealed
company name, full address and 2) Taxpayers liable to the
trace register number of the simplified taxation system or
supplier; assessment based on actual earnings
- the full identity of the customer; shall be bound to submit their returns
within 15 days of each month
- the nature, purpose and details of following the month during which
the transaction; the relevant transactions were
- the price excluding tax; conducted.
- the rate and amount of the 3) Tax returns must be
corresponding tax; submitted to the competent tax
collection office of the area along
- the total amount, tax inclusive with the appropriate amount to settle
owed by the customer; the taxes due.
- the words “exempted” or “taken 4) All returns filed must be
care of by the State” where dated and signed by the taxpayer or
appropriate, per product. his duly authorized fiscal
representative.
Section 151.- (1) Any person using
either habitually or occasionally for 5) Where, during a month or
transactions carried out in quarter, no taxable transaction has
Cameroon, the services of an been carried out, a return shall
enterprise which has neither a head nonetheless be filed bearing “NIL”
on the “taxable transaction” line.
General Tax Code – 2023 Official Edition - 92
Section 153.- The fiscal and customs financial year, in Section 8 thereof
provisions in the establishment relating to VAT and excise duty shall
conventions concluded with the State remain in force, save amendment by
before the date of promulgation of agreement between the State and
Law No. 98/9 of 1 July 1998: signatory companies.
Finance Law of the Republic of
Cameroon for the 1998/1999

General Tax Code – 2023 Official Edition - 93

 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%
Milk and cream, not concentrated nor containing added sugar
040120 00 000
or other sweetening matter: of a fat content >1% and <=6%
Milk and cream, not concentrated nor containing added sugar
040140 00 000
or other sweetening matter: of a fat content =>6% and <=10%
Milk and cream, not concentrated nor containing added sugar
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 sugar
040229 00 000 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

General Tax Code – 2023 Official Edition - 94

 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 than
100630 90 100
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
230220 00 000 Other heading N°1905 products (plain bread, wholemeal 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 oil
230649 00 000
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 colza
230690 10 000
seeds
Other seed cakes and other solid residues, …from fat or coconut
230690 90 000
or copra oil

General Tax Code – 2023 Official Edition - 95

 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 for
340700 10 000
dentistry
Plates and sheet films, photographic films, sensitized,
370110 00 000
unexposed, for X-ray
Sensitized photographic film in rolls ; photographic film for X-
370210 00 000
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, or
380891 10 100
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, or
380892 10 100
in the form of agricultural products
Other fungicides and similar products in readiness, for
380892 90 100
agricultural use
Herbicides, anti-sprouting products, cvd or in packaging <=
380893 10 000
1kg, or in the form of articles

General Tax Code – 2023 Official Edition - 96

 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 than
401511 00 000
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
Part and accessories for the wheelchairs or other carriages for
871420 00 000
disabled persons

General Tax Code – 2023 Official Edition - 97

 901 180 00 000 Microscope
901811 00 000 Electrocardiographs
902212 00 000 Tomography equipment controlled by an automatic IT Machine
X-ray equipment for dentistry,, +
902213 00 000
photofluorography/radiotherapy equipment
X-ray equipment for medical/surgical/veterinary use,, +
902214 00 000
photofluorography/radiotherapy equipment
X-ray equipment for other use,, +
902219 00 000
photofluorography/radiotherapy equipment
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
photofluorography/radiotherapy equipment
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

General Tax Code – 2023 Official Edition - 98

ANNEX II: LIST OF PRODUCTS SUBJECT TO EXCISE DUTIES

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 cylinder
8703329100 to capacity of 2000 cm3 or more
8703339001
Mobile telephone communications and Internet services.

General Tax Code – 2023 Official Edition - 99

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

General Tax Code – 2023 Official Edition - 100

8714.10, 8714.91 to
871499; motorcycles spare parts

6703. to 6704 Hair, wigs, wool, beards, eyebrows, eyelashes, locks and
other textile materials imported for the manufacture of
wigs or similar articles of human 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.

General Tax Code – 2023 Official Edition - 101

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

0409.00.00.000 Imported natural honey

0701.90.00.000; Imported Irish potatoes

0710.10.00.000
0801. to 0814. Imported edible fruits

0902. Imported tea

Tariff Number Tariff Description

0901.11.12.000 to Imported coffee
090111 19; 090111 22 to
0901.11.49.000;
0901.11.52.000 to
090112.00.000;
0901.21.00.000 and
0901.22.00.000
0904. Imported peppers and chillies

0910.11.00.000 and Imported ginger

0910.12.00.000
0201. to 0210. Imported cattle, goat, sheep and poultry meat and edible offal

1804.00.00.000 Imported cocoa butter, including for use as input

4421.20.00.000 and Wooden coffins and other wooden articles

4421.99.00.900
9403.10.00.000 Metal furniture used in offices

9403.40.00.000 Wooden furniture of the types used in kitchens

9403.70.00.000 Plastic furniture

1904.10.00.000 and Imported cereal-based products (corn flakes)

1904.20.00.000 and food preparations obtained from imported
cereal flakes
1507.90 00 000, Imported refined vegetable oils
1509.20 00 000,
15.09.20 00 000,

General Tax Code – 2023 Official Edition - 102

1508.90 00 000,
1509. 90 00 000,
1510.90 00 000,
1511.90 00 000,
1512.19 00 000,
1512.29 00 000,
1513.19 00 000,
1513.29 00 000,
1514.19 00 000,
1514.99 00 000,
1515.19 00 000,
1515.29 00 000,
1515.30 00 000,
1515.60 00 000,
1515.90 00 000 ;
1801 Imported cocoa beans, including those
intended for use as raw materials
2309.10.00.000 Imported food for dogs and cats

4402 Imported charcoal

0901.11.12.000 to Imported coffee

0901.11.19 ; 090111
22 to
0901.11.49.000 ;
09011.11.52.000 to
090112.00.000 ;
0901.21.00.000 and
0901.22.00.000 ;
2101

General Tax Code – 2023 Official Edition - 103

 PART III - games known as “club games”,
COUNCIL TAXES such as baccarat, chemin de fer,
the two gaming table baccarat
with a ceiling on the bank, écarté;
From section 154 to section 205 - American baccarat, the two
refer to book three on Local gaming table baccarat with no
fiscal Systems ceiling on the bank, and the like;
- slot machines or machines which
PART IV: are operated by slotting a coin or
DIVERSES TAXES AND token whether or not the player
DUTIES wins cash;
- games organized via mobile
CHAPTER I:
phones.
TAX ON GAMES OF CHANCE
AND GAMES OF DIVISION II:
ENTERTAINMENT SPECIFIC PROVISIONS
FOR CASINOS
DIVISION I:
COMMON PROVISIONS Section 209.- Proceeds of games
shall comprise:
Section 206.- A tax shall be paid on
proceeds from games of chance and - for counterpart games, the
games of entertainment to the State difference between the amounts
and councils, regardless of the type collected at the end of the game
of establishment generating such and the initial stake;
proceeds. - for club games, the total amount
Section 207.- The said tax shall be of the pot.
payable by natural persons or Section 210.- (1) The tax base shall
corporate bodies operating on the comprise all gross proceeds of
national territory, as their principal games, including miscellaneous
or secondary activity, games which, income, consistent with accounting
regardless of their names: records for each type of game which
- are founded on the hope of the operator is bound to keep.
winnings in kind or cash through (2) The terms and conditions for
luck or any other means; keeping accounting records referred
- are meant purely for to in paragraph 1 above shall be
entertainment. defined by regulation.
Section 211.- The tax on games of
Section 208.- These provisions
chance and games of entertainment
shall apply to the following games:
shall be calculated at the rate of
- games of chance, bowls, twenty 15% applicable to the turnover
three, roulette, trente and made during the tax period and
quarante, blackjack, crap and the determined in accordance with
like; Section 210 above.
General Tax Code – 2023 Official Edition - 104
The tax on games of chance and Section 215.- Upon presentation of
games of entertainment shall be a receipt, the competent taxation
deducted to obtain the taxable service shall issue a tax license for
income. It shall not be exclusive of each machine according to its
any other taxes provided for under category. Such tax license shall be
the specifications which stipulate displayed visibly on the machine.
the obligations of the operator Any operator who fails to display
towards the Council in whose area the license shall be punished with a
of jurisdiction he operates. fine of 25,000 CFAF per machine.
Section 212.- Any persons liable to Any operator who displays a license
the tax shall be bound to make a of a category lower than the
declaration at the competent required standard shall be required
Taxation Service of the area in to pay the remainder of the tax. He
accordance with Section M. I of the shall be punished with a fine
Manual of Tax Procedures. equivalent to 50% of the tax.
The tax shall be paid within fifteen Any operator who displays a fake
days following the month of taxable license and the offence is
operations using a special form established by police report, shall
available in taxation services. be required to pay all arrears of the
Section 213.- Where the operator’s principal tax. He shall be punished
head office is located abroad, he with a fine equivalent to twice the
shall be bound to make a deposit at amount of the above-mentioned tax,
a bank. The amount of such deposit without prejudice to any legal
shall be determined by the Minister action that may be taken against
in charge of finance. him.
The Taxation Service shall verify
DIVISION III:
the levying. To that end, officials of
PROVISIONS GOVERNING
at least the rank of inspector and
GAMES OF
duly assigned for that purpose at
ENTERTAINMENT
any time shall have free access to
AND SLOT MACHINES
gaming rooms and can check the
proceeds at any time during Section 216.- The operation for
business hours. profit of slot machines and
appliances referred to in Section
Section 214.- Any late payment or
208 of this Code shall be subject to
non-payment of the tax shall be
payment of an annual flat-rate tax,
punished in accordance with the
non exclusive of the payment of
provisions of the Manual of Tax
other taxes, particularly the income
Procedures.
tax and VAT. It shall be deductible
Where the operator puts new when calculating the taxable
machines in service during the year, income.
he shall file an additional tax return
form and pay the tax within 30 days
following the event.
General Tax Code – 2023 Official Edition - 105
Section 217.- Whatever the tax Failure to declare shall be
system the tax shall be paid as punishable with a fine of 25,000
follows: (twenty five thousand) CFAF.
- category 1: baby-foot: 20,000
CFAF per machine per year; CHAPTER II:
TOURIST TAX:
- category 2: pin-ball machines and
video game machines: 40,000 Section 221.- A tourist tax is
CFAF per machine per year; hereby instituted and based on
- category 3: slot machines: overnight stays in accommodation
100,000 CFAF per machine per facilities classified or not.
year.
A tourist tax shall be payable by the
Section 218.- Any person liable to
accommodated persons and
the tax shall be required to file a tax
collected by the accommodation
return between 1January and 31
facility, namely hotels, motels, inns
March at the taxation service of the
and furnished residence cum hotels.
area where the machine is operated.
The service shall assess the taxes The tourist tax shall be paid
due. monthly at the taxation center
managing the accommodation
The tax shall be paid, at the latest,
facility no later than the 15th day of
on 31 March of the same year.
the month following that when the
Section 219.- A document bearing transactions were carried out.
the identification of the machines Section 222.- The rate of the tourist
shall be issued for each of them. tax is fixed as follows:
Such document shall be displayed
on the corresponding machines and - 5 star hotels: CFAF 5 000 per night;
mentioned on all declarations of - 4 star hotels: CFAF 4 000 per night;
payment.
- 3 star hotels: CFAF 3 000 per night;
Any operator who fails to display
the tax license shall be punished
- 2 star hotels: CFAF 1 000 per night;
with a fine of 25,000 CFAF per - 1 star hotels and other unclassified
machine. accommodation facilities: CFAF 500
Section 220.- Late payment and per night.
partial or non-payment of such fine - Furnished establishments and other
shall be punished in accordance heels: CFAF 2000 per night.
with the provisions of the Manual Section 223.- The tourist tax
of Tax Procedures. revenue shall be allocated as
Any change in the operation of follows:
equipment or machines including - State: 35%;
the assignment, disposal or transfer
- Special Appropriations Account
thereof must be declared to the
for the support and development
competent Taxation Service within
15 (fifteen) days.
General Tax Code – 2023 Official Edition - 106
 of tourism and leisure activities: reproductions, photographic
35%. works including works produced
- Council in which the by processes similar to
accommodation facility is photography;
located: 30%. - remunerations of all types for
Section 224.- The procedures for public procurement, excluding
tourist tax control, recovery and that for medicines or medical
litigation shall be those provided for supplies, where the successful
by the Manual of Tax Procedures. bidder is not domiciled in
Cameroon;
CHAPTER III: - remunerations paid for the use or
SPECIAL INCOME TAX: transfer of use of software,
construed as computer
Section 225.- (1) Subject to applications and programs
international tax treaties, a special relating to the operation or
tax is hereby instituted at an overall functioning of an enterprise;
rate of 15% on income paid to
- the sale or leasing of exploitation
natural persons or corporate bodies
licenses of patents rights,
domiciled out of Cameroon, by
trademarks, processes and secret
natural persons or corporate bodies
formulate;
based in Cameroon, the State or
regional and local authorities, as: - the leasing of, or right to use
cinema films or TV programs and
- copyright related to all literary or films;
artistic works regardless of the
mode, value, genre or purpose, - remuneration for supply of
particularly literary works, information relating to industrial,
musical compositions with or commercial or scientific
without lyrics, dramatic works, experiments and the leasing of
dramatic-musical works, industrial, commercial or
choreographies works, scientific equipment;
pantomimes created for the stage, - remuneration for studies as well
audiovisual works, drawings, as technical, financial or
paintings, lithography, etching or accounting assistance;
wood engraving and similar
works of art, sculptures, bas- - remuneration paid to companies
reliefs and mosaics of all types, engaged in drilling, research or
architectural works both drawings assistance work on behalf of oil
and models as well as the building companies and, in general,
itself, tapestries and objects specific services of any nature
created through arts and applied where such companies waive
arts like sketch or model just as assessment on the basis of their
the work itself, maps as well as returns, in accordance with the
scientific or technical graphic and provisions of Sections 18 of this
plastic drawings and Code. In this respect, they must

General Tax Code – 2023 Official Edition - 107

 first obtain authorization from the (3) Notwithstanding the provisions
Director General of Taxation; of paragraph (2) above, holders of
- audiovisual services with digital petroleum contracts and their
content; subcontractors in the research and
development phase may opt for the
- generally, amounts paid abroad, abated rate of the Special Income
as remuneration for various Tax of 3% provided for in section
services provided or used in 225 c of this Code.
Cameroon;
Section 225 a (new).- (1) The ad-
- remuneration for the provision mission of an enterprise to the
of assistance, rental of Special Income Tax regime shall
equipment and materials and all not exempt it from the obligations
services rendered to oil of:
companies, including the - paying taxes other than corporate
research and development tax to which it is truly liable;
phases;
- deducting taxes, duties and
- remuneration for assistance charges at source to which it is
services, equipment and only legally liable.
material rentals and any other (2) The enterprise admitted to the
services provided to oil Special Income Tax regime must,
companies, including the among others:
exploration and development
phases. - keep a supporting documentation
that enables the tracing of the due
(2) Holders of petroleum contracts tax base;
and their subcontractors shall be
exempted from the Special Income - mandatorily display on all its bills
Tax, in the research and the gross amount of transactions,
development phase with respect to the Special Income Tax to be
remuneration for assistance, rental deducted at source and paid into
of equipment and material, and all the Cameroon Public Treasury by
other services rendered to them in its customers and the net amount
connection with oil operations by to be paid to it.
foreign service providers, provided Section 225 b.- (1) Subject to
that the foreign service providers: international tax treaties, the rates
- do not have a permanent of the Special Income Tax are set as
establishment in Cameroon; follows:
- provide the said services at cost - general rate: 15%;
price.
- average rate: 10%;
The conditions for applying the
above exemption shall be subject to - reduced rate: 3%.
annual checks by tax administration
services.

General Tax Code – 2023 Official Edition - 108

(2) The general rate of the Cameroonian law for the rental
Special Income Tax applies to all and chartering of ships;
remuneration subject to this tax: - remunerations paid by shipping
The average rate of special Income companies governed by
Tax shall apply to remunerations Cameroonian law for the rental of
for spontaneous supply of goods space on foreign vessels;
paid to non-resident companies - remuneration paid by shipping
having renounced taxing following companies governed by
assessment Cameroonian law as commissions
The reduced rate of the Special paid to port agents abroad.
Income Tax shall apply to: Section 226.- The above proceeds
- remunerations under a public shall be taxable where they are paid
procurement, the successful by natural persons or corporate
bidders of which are not bodies situated in Cameroon or by
domiciled in Cameroon; the State or regional and local
authorities to persons having no
- remunerations paid abroad for the
permanent or fixed establishment in
provision of access to digital
Cameroon, or where they are
audio-visual services;
factored as deductible charges for
- remunerations for all kinds of the calculation of the results of the
services provided to oil payer. Where deduction of such
companies during the research proceeds as charges is not allowed,
and development phases; they shall be considered as
- remunerations for all types of distributed profit and taxed
services provided to oil accordingly.
companies during research and Section 227.- The basis of
development phases; assessment shall be the gross
- remunerations paid by maritime amount of the levies and
transport companies governed by remuneration referred to above.
Cameroonian law for the rental Gross amount shall mean various
and chartering of ships, the rental kinds of remuneration including the
of space on foreign ships and for special income tax.
commissions paid to port agents Section 228.- The tax on royalties
abroad; and other remuneration shall be
- commissions paid to money deducted from the taxable sums by
transfer companies located the establishment concerned, which
abroad, after deduction of the shall be responsible for paying the
share due local partners. proceeds into the Treasury.
The super reduced rate of SIT Payment of this tax shall be made
applies to: on or before the 15th day of the
month after the act constituting
- remunerations paid by shipping liability at the competent taxation
companies governed by office.

General Tax Code – 2023 Official Edition - 109

Penalties for inadequate return, C. Tariff
failure to make a return and late
Section 228 d: (1) The tax shall be
payment, shall be those provided
assessed at the rate of 0.2% of the
for in the Manual of Tax
amount transferred or withdrawn.
Procedures. The provisions of the
said manual shall also lay down (2) For postal money transfer
conditions for collection of transactions, the amount of money
additional charges and dispute transfer tax shall be capped at the
settlement procedures. amount of the commission received
CHAPTER IV by the service company.
MONEY TRANSFER TAX
D. Methods of Payment
Section 228 a: A tax on money Section 228 e: (1) The money
transfer transactions is hereby transfer tax shall be collected by the
instituted. service providers and paid in
monthly to their relevant tax centre
A. Scope of application no later than the 15th of the month
following that in which the
Section 228 b: The following shall transactions were carried out.
be liable to the money transfer tax: (2) The procedures for controlling,
- money transfer transactions collecting and litigating the money
carried out through any means or transfer tax shall be those provided
technical medium leaving a trace, for in the Manual of Tax
in particular by electronic means, Procedures.
mobile telephony, telegraph or by
telex or fax, with the exception of PART V:
bank transfers and transfers for SPECIAL TAXES
the payment of taxes, duties and
levies; CHAPTER I:
SPECIAL TAX ON
- cash withdrawals following PETROLEUM PRODUCTS
money transfer to financial
institutions or telephone Section 229.- (1) A special tax on
companies. the sale of the following petroleum
pro- ducts is hereby instituted:
B. Basis of assessment
- premium grade petrol;
Section 228 c: The basis of
assessment of the money transfer - gas-oil;
tax shall be the amounts transferred
- industrial natural gas, excluding
or withdrawn.
gas purchased by electricity
generation companies intended
for the public and gas intended for
local production of liquefied
petroleum gas.

General Tax Code – 2023 Official Edition - 110

(2) Refineries and oil storage defined in the CEMAC custom
enterprises using petroleum code, with regard to imports;
products for their own operations,
- first use of petroleum product in
or for other needs shall also be
the case of self deliveries;
liable to special tax on petroleum
products. - supply of taxable products by
Section 230.- The special tax on natural gas production or
petroleum products shall be payable distribution companies.
by companies which distribute Section 233 (new).- The special tax
taxable products. on petroleum products shall be
Section 230 (a).- Diplomatic and deducted at source by the SCDP
consular missions, international during removal by distributing
organizations and their staff of companies and by the National
diplomatic rank shall be exempt Refining Company SONARA for
from the special tax on petroleum its deliveries to natural persons
products, within the limit of quotas other than distributing companies,
set by regulation, subject to a and by companies that produce or
formal reciprocity agreement or distribute industrial natural gas for
headquarters agreement. supply to local companies.

Section 231.- The rates of the Section 234 (new).- The proceeds
special tax on petroleum products of the Special Tax on Petroleum
shall be as follows: Products shall be partially allocated
to the Road Fund in accordance
- 110 CFAF per liter of premium with the annual ceiling set by the
grade petrol; Finance Law.
- 65 CFAF per liter of gas-oil; However, the proceeds of the
- 60 francs per cubic metre of Special Tax on Petroleum Products
industrial natural gas. levied on industrial natural gas shall
be fully allocated to the State.
Section 232.- The taxable event for
the special tax on petroleum Section 235 (new).- The special tax
products shall be: on petroleum products collected by
SCDP, SONARA or industrial
- removal of taxable products at the natural gas production or
Cameroon Oil Storage Company distribution companies shall be
(SCDP); transferred to the tax collector with
- delivery by the National Oil territorial competence.
Refining Corporation (SONARA) Section 235 a: (1) Marketers who
of taxable products not transiting fail to pay the Special Tax on
through the SCDP warehouse; Petroleum Products within the
- the introduction of taxable prescribed time-limits shall
products on the territory, as immediately be suspended from
collecting petroleum products from

General Tax Code – 2023 Official Edition - 111

the companies in charge of known as “Road Fund”, opened in
managing petroleum depots or the Bank of Central African States
refining, and such information shall (BEAC).
be transmitted to tax authorities to Section 237.- (1) The special tax on
establish the tax debt vis-à-vis the petroleum products collected by
actual taxpayer. SCDP, SONARA, taxable product
2) For the implementation of importers or industrial natural gas
paragraph (1) above, the companies production or distribution
in charge of managing oil depots or companies shall be transferred
refining are bound to transmit to monthly no later than the twentieth
their tax centres, within five (5) (20th) of each month for
days following the deadline for transactions carried out during the
payment of the Special Tax on previous month, on presentation of
Petroleum Products, the list of the tax return made by the taxpayer.
defaulting marketers and the Deleted.
corresponding amounts.
(2) Deleted.
Section 235 b: Notwithstanding the (3) Deleted.
provisions of Article 233 of this
Code, the debt shall be established Section 238.- The penalties and
by Collection Notices and the disputes arising from the special
forced recovery measures provided tax on petroleum products shall be
for by the Tax Procedures Manual governed by the provisions of the
initiated against marketers, who are Manual of Tax Procedures.
actually liable for the Special Tax CHAPTER II:
on Petroleum Products within the PROVISIONS RELATING TO
framework of the implementation THE MINING SECTOR
of the joint payment procedure.
Section 239 (new).- The
Section 235 c: - Any subsequent assessment, collection and
collection of products made in inspection of mining taxes, duties
violation of the provisions of and royalties shall exclusively fall
paragraph (1) of Section 235a under the jurisdiction of the tax
above shall result in the issuance of authority.
a Collection Notice to the company
Section 239 a.- The rates of mining
in charge of managing oil depots or
duties, taxes and royalties shall be
refining, if necessary in its capacity
those fixed by the Mining Code.
as legal debtor, and the immediate
implementation of forced recovery Section 239 b.- (1) The fixed
measures against it. charges for the grant, renewal or
transfer of all mining titles, annual
Section 236.-The share of the
area royalties, the ad valorem tax,
proceeds of the Special Tax on
the extraction tax on quarry
petroleum Products allocated to the
products and the royalties on the
Road Fund shall be deposited by the
production of spring water, mineral
Treasury in a special account
General Tax Code – 2023 Official Edition - 112
water and thermal spring water area stated on the title, establish the
shall be paid exclusively to the State’s claim and initiate legal
competent tax collector. proceedings in accordance with the
However, the ad valorem tax on provisions of the Manual of Tax
mineral substances and the Procedures.
corporate tax payable by companies (3) The services of the Ministry in
engaged in less or semi-mechanized charge of mines shall be bound to
non-industrial mining may be provide the tax authority with
collected in kind by deduction from information on the quantities of
the gross production of the said minerals extracted monthly by each
companies. An order of the minister mining company no later than the
in charge of finance shall determine 5th of every month.
the conditions for recording of (4) Penalties for failure to comply
collections in kind. with the obligation to file returns
The Minister of Finance may, and pay the extraction tax on quarry
as appropriate, authorise any products, area royalties, the ad
body or entity in charge of valorem tax and the royalties on
supervising mining activities water production shall be those
to assist the tax authorities in provided for by the Manual of Tax
collecting in kind of the ad Procedures.
valorem tax on mineral
Section 239c.- (1) No one shall be
substances and corporate tax.
authorized to export mining
The terms and conditions of products or obtain a mining title
application of this renewal or transfer without first
authorisation are defined paying the taxes and duties
jointly by the Ministers in provided for by the laws in force.
charge of Finance and Mines. (2) Compliance with the payment
obligations referred to in Section
239 (1) above shall be established
(2) The annual area royalties owed by a valid debt clearance certificate.
by mining title holders shall be paid
within sixty (60) clear days from Section 239 d.- The proceeds from
the date on the assessment the ad valorem tax on spring water,
statement prepared by the mineral water, thermal spring water
competent services of the Ministry production and extraction tax on
in charge of mines for the first year. quarry products shall be broken
From the second year, the annual down and allocated as follows:
area royalties shall be paid - 25% as compensation to the
spontaneously by the taxpayer population affected by such
latest 31 January. activity for the benefit of the
In case of failure to pay within the relevant council;
prescribed timeframe, the tax - 10% as cost of assessment,
authority shall, on the basis of the recovery and support for the

General Tax Code – 2023 Official Edition - 113

 technical monitoring and control shall be set at 3 percent for forestry
of the activities concerned, companies that can prove that they
broken down as follows: 50% for have been duly certified by the
the tax authority and 50% for the competent authorities in terms of
Ministry in charge of mines. sustainable forest management.
- 65 % for the Public Treasury. Companies that do not hold a
logging permit and that purchase
Section 239 e.- Pursuant to the rules
log timber on the local market shall
of the Manual of Tax Procedures,
be jointly liable to pay the felling
the tax authority shall inspect
tax with the logger. In the absence
mining taxes and duties. With the
of proof of payment of the felling
support of Ministry in Charge of
tax by the logger, the tax shall be
mines.
withheld at source by the purchaser
Section 239 f.- The rules applicable when paying the invoice and
in case of mining tax disputes shall remitted to the tax office of the
be those laid down by the Manual company concerned no later than
of Tax Procedures. the 15th of the following month.
Section 240 (new).- Where the The felling tax due for a given
mining title is not used by the month shall be payable on the 15th
holder of the mining permit, the day of the month following the
annual area royalty shall be jointly felling of a tree.
paid by the holder and the actual Failure to pay the felling tax due
user of the mining permit. shall result in the suspension of
CHAPTER III: exports by the logger in question.
FORESTRY TAXES The terms and conditions of
Section 241.- Pursuant to the assessment, collection and recovery
provisions of Law No. 94/1 of 20 as well as control of this tax shall be
January 1994 to lay down forestry, specified by decree.
wildlife and fisheries regulations, Section 242 a.- The felling tax
the rate or amount, as the case may return shall include the
be, of forestry taxes, duties and corresponding DF10 under pain of
royalties shall be fixed in the fine provided for in section M
accordance with the provisions of 99 of the Manual of Tax
the following Sections. Procedures.

DIVISION I: DIVISION II:

FELLING. TAX: ANNUAL FORESTRY
ROYALTIES
Section 242.- The felling tax shall
be calculated on the basis of the Section 243.- (1) Annual forestry
FOB value of undressed timber royalties shall be assessed on the
from all logging licenses, including basis of the area covered by all
communal and community forests. logging licenses, including sales of
The rate shall be 4 percent. This rate standing volumes granted on the
General Tax Code – 2023 Official Edition - 114
sites assigned to specific development projects run by local
development projects and made up populations.
of the minimum price and the The conditions for controlling and
financial bid. collecting such royalties shall
The minimum price shall be fixed as defined by regulation.
follows: (2) The portion paid to FEICOM
- sales of standing volume : 2,500 shall be shared among sub-
F/ha; divisional councils and councils.
- concessions: 1,000 CFAF /ha. (3) City councils are not included in
Annual forestry royalties shall be the sharing of the proceeds of
paid in 3 (three) equal installments annual forestry royalties.
in the following deadlines:
DIVISION III:
- 15th march for the first
EXPORT SURTAX AND
installment;
FACTORY ADMISSION TAX:
- 15th June for the second;
Section 244.- An export surtax in
- 15th September of each year.
replacement of the graduated surtax
When the 1st attribution of a forestry on the export of some undressed
exploitation license is issued after timber species is hereby instituted
the 30th of June, the annual forest in accordance with the provisions of
royalty is assessed on a prorata the forestry law.
temporis basis and paid 45 days
after the deposit of the caution. A - EXPORT SURTAX:
The annual forestry royalty may The export surtax rates are fixed as
also be paid monthly no later than follows:
the 15th of each month.
- Ayous……… 5,000 CFAF
The proceeds of annual forestry /m3;
royalties shall be allocated as
follows: - First grade promotion
timber, other than Ayous.. 4,000
- State ……………....…… 50%
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: 36% competitive procedure for the
of the 50%, that 18%; award of quotas in terms of volume
 Councils on which the logging for the exportation of certain timber
license is situated: 54% of the 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:
General Tax Code – 2023 Official Edition - 115
Section 244 a.- (1) The rates of the prescribed by the laws and
regeneration tax on non-timber regulations in force, and the
forest products and special obligations laid down in the
products shall be fixed as follows: specifications and the
management plans.
- Ebony wood
(diospyroscrassiflora hier): CFAF The security shall be deposited in a
100/kg; first class bank approved by the
monetary authority within 45 (forty
- Pygeum bark (prunus five) days with effect from the date
Africana): CFAF 25/kg; of notification of its selection for
- Other products: CFAF sale of standing volume, or
10/kg. approval by the competent
(2) The regeneration tax shall be authority in the granting of
due upon allocation of a quota for concessions, or with effect from the
the exploitation of non-timber first day of the financial year for old
forest products and special securities.
products. From the 1st July 2000, all logging
The regeneration tax shall be paid in licenses that are valid or are in the
four (4) equal instalments as process of being granted shall be
follows: required to provide the security.
- 15 March for the first instalment; However, companies falling under
specialized management units shall
- 15 June for the second;
be exempted from provision of
- 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
Section 245.- A bank
(1) authorities.
guarantee is hereby instituted Its amount shall be equal to one
covering both the tax and time that of the annual forestry
environmental obligations royalty for the license concerned.

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Depending on cases, total or partial a) Felling license; the price shall be
release can be obtained fixed on the basis of the FOB
proportionally to the paid amount of value per species.
forestry royalties. b) Poles; the price shall be fixed as
It shall be provided each year within follows:
the same time-frame as from the - less than 10 cm3 : …. 10
first day of the financial year CFAF per pole;
concerned.
- from 10 to 20 cm3: … 30
However, where the security is CFAF per pole;
entirely or partially provided within
a given financial year, the logger - more than 20 cm3: ….. 50
shall be bound to make it available CFAF per pole.
within 30 (thirty) days, with effect c) Building timber (posts); the price
from the date of notification of the shall be fixed as follows:
provision of the security, subject to - less than 30 cm3 : ... 2,000
the suspension of the logging CFAF;
license concerned. Where the
security is not provided within 30 - from 30 to 40 cm3: .. 3,000
(thirty) days following suspension CFAF;
of the license, the latter shall - from 40 to 50 cm 3 ... 4,000
automatically be cancelled. CFAF;
In accordance with Section 69 of - more than 50 cm3: ... 5,000
Law No. 94/1 of 20 January 1994 to CFAF.
lay down forestry, wildlife and d) Firewood; the price shall be
fisheries regulations, guarantee is fixed as follows:
provided by way of payment into - 1 m3 of firewood: 65
the Treasury. CFAF;
However, security maybe in the - 1 m3 under State
form of a guarantee granted by a management: 650 CFAF.
bank governed by Cameroonian
e) Secondary forest products and
law and approved by the monetary
special species, the price shall be
authority.
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
species.
DIVISION V:
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.

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Section 247 a.- (1) Nobody shall be products by farmers' associations
authorized to export processed and common interest groups.
timber, logs and non-timber, special In any case, the local purchase of
and medicinal forest products the above-mentioned products from
unless he/she first provides farmers' associations and common
evidence of the payment of all the interest groups shall make the
taxes and duties required in the purchaser jointly liable for the
exploitation of these products. They payment of any taxes, duties and
include: fees that may be due by the latter.
- ordinary law taxes and (5) Exporting companies shall
duties, including those for which be jointly and severally liable
the operator is only legally for the payment of any taxes,
liable; duties and charges which may
- internal forestry taxes, be payable by the holder of the
notably the annual forestry forestry title from which the
royalty, the felling tax, the products referred to in Section
export surcharge and the forest 247 (1) above are derived.
regeneration tax; CHAPTER IV:
- the regeneration tax for non TAX REGIME FOR PUBLIC
timber, special and medicinal SERVICE CONCESSIONS
forest products.
DIVISION I:
(2) Deleted; GENERAL PROVISIONS
(3) Where the taxes referred to
Section 248.- This chapter lays
in Section 247a (1) above are
down the tax regime for public
not paid spontaneously, such
service concessions.
taxes shall be levied with a
400% penalty and recovered as In this connection, it shall define the
required, at the time of local special tax and accounting rules
sales of the products referred to governing holders of public service
in paragraph 1 above by any and infrastructure concessions.
forest operator, irrespective of Section 249.- The concession
legal nature, or before the holders referred to above shall,
export of the said 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 specifications, be governed by the
may be authorized only on tax rules defined under ordinary
presentation of a debt clearance law.
certificate duly issued by the tax
Section 250.- (1) The assessment
authorities
of taxable products and the
The same shall apply to the local deduction of operating costs shall
sale of the above-mentioned be carried out in accordance with

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the accounting plan applicable to DIVISION III:
public service concessions. RULES SPECIFIC TO
(2) The accounting plan referred to CHARGES
above shall be adopted by Section 253.- (1) The charges
regulations. payable may be transferred
temporarily into an account for
DIVISION II: fixed charges to the tune of the
REGIME FOR TAXABLE surplus where, during the first 3
PRODUCTS (three) financial years, they are in
Section 251.- The termination excess of the products sold.
penalty paid by the licensee to the (2) The nature and list of charges
concession holder shall be a taxable payable under this regime shall be
product only in as much as it is not defined in the specifications of the
a reimbursement of expenses or concession or any other document
investment. negotiated by both parties.
Section 252.- (1) Deficiency (3) The authorization granted for
subsidies, as well as operating and charges payable shall be submitted
working capital subsidies shall be for approval to the tax authority
taxable under conditions defined by which is allowed 1 (one) month
ordinary law. with effect from the time of receipt
(2) Non-renewable equipment of the request for guarantee to make
subsidies paid on non-renewable a decision. Beyond this time-frame,
property shall not affect the taxable the authorization shall be
output of the concession holder. considered granted.
(3) Non-renewable equipment (4) As from the fourth financial
subsidies paid on renewable year, fixed charges payable may,
property, technical lifespan of pursuant to the provisions of
which requires that it be renewed at Subsections 1, 2 and 3 above, be
least once during the concession considered as depreciation over the
penalty, shall not be part of taxable 6 (six) financial years that follow.
products. They shall be paid in a (5) During the concession period,
linear manner on depreciation. where a concession holder is made
(4) Renewable equipment to make new investments or
subsidies shall be taxable by equal restructuring that require
installments over the period of substantial expenditure, he may
depreciation of the property they once again benefit from this regime
financed and, under the same upon presentation of a file
conditions, as concerns the last comprising agreements concluded
renewed property over the period of between him and the conceding
the concession still to be covered. authority and defining in detail the
nature and amount of investments,
as well as expenditure to be
covered.

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The file shall be submitted to the tax the conceding authority at the end
authority which is allowed 1 (one) of the concession.
month to make a decision. Beyond (2) The depreciation shall be
this time-limit, the approval shall be assessed on the procurement value
considered granted. or the selling price of the first estate
(6) Under no circumstance shall acquired or built-on which requires
the payment of temporarily fixed renewal.
charges benefit from the tax regime
(3) It shall be in the form of a
for depreciation deemed to be
linear grant payable over the entire
deferred at the time of a deficit.
duration of the concession.
Section 254.- (1)The concession
(4) The system of depreciation
holder shall be subjected to all the
deemed to be deferred at the time of
provisions of ordinary law relating
deficit, and applicable to the
to the depreciation of depreciable
payments for depreciation referred
property.
to in Section 254 above, shall also
(2) Notwithstanding the be applicable to depreciation.
provisions of Subsection 1 above,
the depreciation of the last (5) However, the depreciation of
renewable property which may be the said items shall be applicable
returned free of charge at the end of only within the limits of the balance
the concession to the conceding between the estimated cost of
authority shall fall under deductible replacing property at the end of the
charges. financial year in which it was
granted, and its selling price with a
(3) Subsequent depreciation of progressive coefficient.
renewable property ceded back free
of charge to the conceding authority Section 256.- (1) The items
shall not fall under deductible budgeted by the concession holder
charges. at the time of renewing renewable
property shall fall under charges
(4) The concession holder may,
deductible from taxable profits,
over a period of 15 (fifteen) years or
without requiring their being
the duration of the concession,
included in the output at the time of
where such duration is less than 15
renewing the property concerned.
(fifteen) years, pay the entry fee to
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 from property at the end of the financial
his taxable profits an amount for year in which it was granted and the
depreciation of renewable selling price of the property which
depreciable property conceded by has increased in value due to the
the concession holder. Such items used up to that time.
property must be freely returned to

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Section 257.-(1) Deductible CHAPTER V:
charges shall also be applicable to: TAX REGIME FOR
- public land occupancy fees INVESTMENTS
and any other fees or rents paid
to the conceding authority; DIVISION I:
GENERAL PROVISIONS
- sums paid as rents on
personal property and real Section 262.- Deleted.
estate.
DIVISION II:
(2) However, the restrictions INDUSTRIAL FREE ZONE
referred to in Section 7 A (2) of this AND SPECIAL FREE ZONE
Code shall not be applicable where REGIME
the property owner is a partner of
the concession holder and has Section 263.- (1) Natural and legal
rented out the said property to the persons who carry out activities
latter under the free zone regime as
stipulated by Ordinance No. 90/1 of
(3) The termination penalty
29 January 1990 shall be granted
payable to the conceding authority
the following tax benefits:
by the concession holder shall fall
under deductible charges paid by - total exemption, over the
the latter only in so far as they are first ten years of operation, from
not considered as damages. direct taxes and duties in force or
to be created, as well as
Section 258.- Deleted. registration and stamp duties,
Section 259.- The concession whatever their nature ;
holder shall be authorized to enjoy - as from the eleventh year of
the right of reduction of the value operation, approved enterprises
added tax on fixed property shall continue to enjoy the
belonging to the conceding benefits provided for above, save
authority but formed and financed as concerns the tax on industrial
by the concession holder and and commercial profits of which
required to be returned to the they pay at an overall rate of 15 %.
conceding authority at the end of
the concession. The tax benefits determined in
pursuance of this Code shall be
Section 260.- The contracts on granted upon payment of an amount
public service concessions shall be equal to:
registered free of charge, but liable
 25% of the wage bill of
to the graduated stamp duty.
employees of Cameroonian
Section 261.- The conditions for nationality during the financial
implementing the tax regime for year;
public service concessions shall be  25% of investment expenditure
specified by regulation. made over the financial year.

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In the event of a change of the rules capital goods, office equipment and
governing the basis of assessment furniture, building materials, tools,
of the tax on industrial and spare parts, raw materials,
commercial-profits, the new intermediary products, and
provisions shall be applicable to consumer goods shall be exempted
approved undertakings only if such from all present and future direct
provisions are more favorable to duties and taxes. Private cars and
them. fuel entering into the zone shall not
(2) The deficit incurred over the benefit from this exemption.
exemption period referred to above (6) Besides the customs
shall be considered as charges of exemptions defined under the
the following financial years and Ordinance referred to above, all the
deducted from the profits made exports of a free zone
during the said financial years undertaking shall be exempted from
without limiting the time-limit for all present and future direct duties
carrying forward. taxes, with the exception of VAT
Free zone enterprises shall not be payable at the rate of zero percent.
subjected to the obligation to
PART VI
plough-back their special reserve
from the re-assessment of fixed REGISTRATION, STAMP
assets as stipulated by the laws and DUTY AND TRUSTEESHIP
regulations in force.
Any sale of fixed assets within the SUB-PART I:
free zone shall be exempted from HARMONIZED
transfer fees. LEGISLATION IN THE
Any purchase or sale of currency by CEMAC ZONE
a free zone enterprise shall be
exempted from any tax on currency CHAPTER I:
transfer. REGISTRATION FEES AND
APPLICATION THEREOF
(3) Pursuant to the provisions of
Section 127(8) of this Code, the DIVISION I:
transactions carried out by GENERAL PROVISIONS
undertakings approved under the
free zone regime shall be liable to Section 264.- Registration fees
value added tax. shall be charged in accordance with
the rates and regulations laid down
(4) The regime applicable to the
in the following Sections.
free zone shall also be applicable to
special free zones. Section 265.- Registration fees
(5) Besides the customs shall be fixed, proportional,
exemptions defined by the progressive or digressive,
provisions of ordinance No. 90/1 of depending on the nature of the
29 January 1990, all the imports of instruments and transfers liable
a free zone undertaking, namely there to.

General Tax Code – 2023 Official Edition - 122

Fees shall be assessed on the Section 268.- When any civil,
external form of the instruments or judicial or extrajudicial instrument
the substance of their provisions, contains two or more provisions
without regard to validity or any which are independent or do not
ground for subsequent rescission or necessarily arise one from another,
annulment, subject to the a separate registration fee shall be
exceptions provided for by the charged on each clause according to
present Code. its kind. Separate fees shall also be
charged when one and the same
Section 266.- Fixed fees shall be
provision concerns two or more
charged on instruments which
persons with distinct and
contain no obligation or order in
independent interests.
respect of money or securities or
transfer of ownership, usufruct or When an instrument contains two or
enjoyment of personal property or more dependent clauses charged at
real estate, and in general, on all different rates, assessment shall be
other instruments which though based on the clause subject to the
exempted from registration fees, highest fee.
are voluntarily subjected to this However, for the transmission of
formality. property, a receipt or obligation
Section 267.- Proportional, embodied in the instrument in
progressive or digressive fees shall respect of all or part of the contract
be charged on the transmission of price shall not be liable to a separate
ownership, usufruct or enjoyment registration fee.
of personal property and real estate Section 269.- Independent clauses
either by gift or on death, on not subject to the proportional fee
instruments which contain shall not be liable to more than one
obligations, discharges, orders, fee as provided in the preceding
allotments and ranking of creditors Section.
or payments in respect of money
When an instrument contains
and securities.
several independent provisions
For the basis of assessment of the liable to proportional and fixed fees
fees, fractions of a thousand francs respectively, the fixed fee shall not
shall be charged as a thousand be charged, provided that the
francs. minimum charge shall be the
They shall be charged at the rates highest fixed fee when the amount
laid down in Sections 339 et seq. of payable in respect of the
this Code. proportional fees is lower.

DIVISION II:
DEPENDENT AND
INDEPENDENT PROVISIONS

General Tax Code – 2023 Official Edition - 123

 DIVISION III: price is stipulated for the personal
REGISTRATION FEES FOR property and the latter is listed and
ORIGINALS KEPT BY THE valued item by item in the contract.
AUTHORITY OR DELIVERED
TO THE PART IES DIVISION VI:
CONCERNED AND OTHER COMMON PROVISIONS
ORIGINALS OR Section 274.- For the purpose of
DECLARATIONS the time-limits laid down in
Section 270.- Private instruments Sections 276 to 279 for the
and those of administrative registration of instruments and
services, notaries, and judicial or declarations, the date of the
extrajudicial services, as well as instrument, transfer or
declarations shall be registered on commencement of estate settlement
the originals. proceedings shall not be taken into
Section 271.- No registration fee consideration. Months shall be
shall be charged for extracts and deemed to run from one day of one
copies of instruments which have to month to the same day of the next
be registered on the originals. month, the number of days not
being taken into account.
DIVISION IV: Section 275.- Tax Collection
MINIMUM FEES Offices shall be open to the public
Section 272.- The minimum fee during working hours in each State,
may not be less than 2,000 francs every day except Sundays and days
for the registration of instruments deemed to be national public
and transfers of a value not equal to holidays.
2,000 francs paid as the The time-limits set by this Code
proportional, progressive or shall be extended until the
digressive fees. following working day where the
However, the minimum fees for last expiry day falls on a legal non-
judgments and orders shall be fixed working day.
by each State. CHAPTER II:
TIME-LIMITS FOR
DIVISION V: REGISTRATION AND
SIMULTANEOUS TRANSFER DECLARATION
OF PERSONAL PROPERTY
AND REAL ESTATE: SINGLE Section 276.- The time-limits for
PRICE registering instruments shall be
determined as follows:
Section 273.- Where a deed of
1) From fifteen (15) days to one (1)
transfer of ownership or usufruct
month with effect from their date
covers both personal property and
for:
real estate, the registration fee shall
be assessed on the full price, at the a) Instruments of notaries,
rate for real estate, unless a separate registrars, bailiffs, valuers or their

General Tax Code – 2023 Official Edition - 124

alternates, and instruments of all 4) From 3 (three) to 6 (six) months
agents authorized to make writs and with effect from the death of the
reports, including settlements and testator for wills, whether or not
bonds in administrative matters, deposited with a notary, at the
whether or not taking the place of request of heirs, donors, legatees, or
reports; executors thereof.
b) Writes; However, for instruments whose
validity is subject to signature or
c) Administrative instrument
acceptance by the administration,
recording agreements between
the above time-limit shall apply as
the State or corporate bodies of
from the day when the party
the State and private persons, in
concerned is notified of such
particular purchases, sales,
signature or approval; the onus of
leases, contracts, surety-bonds
proof of this date shall lie with the
and concessions. The
debtor.
instruments and reports on
capture and ships drawn up by Section 277.- (1) Failing written
law officials of the Navy. conventions establishing them,
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) months three months of the financial year in
with effect from their date for force.
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 transfers
3) Within 6 (six) months of their of ownership effected during the
date for authentic instruments and year.
private instruments concluded
outside a CEMAC State, (4) In the event of sub-letting,
transferring ownership, usufruct or further declarations shall be filed by
enjoyment of real estate or business each sublessor, main lessee or
situated in such State or forming transferee.
companies having their head office (5) A separate declaration shall be
in that State. filed for each property, stating:

General Tax Code – 2023 Official Edition - 125

 - the full name, domicile and CHAPTER III:
occupation of the owners or BASIS OF ASSESSMENT OF
usufructuaries of the property PROPORTIONAL,
during the period of assessment; PROGRESSIVE AND
- the full name and DEGRESSIVE FEES
occupation of the various lessees Section 280.- The value of
having occupied the property ownership, enjoyment and usufruct
during the period of assessment, of any kind of property or money
and the composition of the serving as basis of assessment of
premises let to each of them; progressive and digressive fees
- for each lessee, the rent, shall be determined in accordance
expenses included, for the period with the sections below.
in question;
DIVISION I:
- the starting date of each LEASES AND RENTALS
lease, and the term thereof ;
Section 281.- For leases, sub-
- the total rent charges
leases, transfers and retrocessions,
included, for all lessees during the
extensions of leases of personal
period of assessment.
property, businesses and real estate,
(6) The declarant shall be liable for the basis of assessment shall be
payment of the fees due, which he determined by the stated annual
may claim from the lessee. price together with the charges
However, the parties shall be jointly imposed on the lessee and normally
liable for payment of the ordinary paid by the lessor.
fee and if need be, penalties.
For fixed term leases, in particular,
Section 278.- The provisions of the long-term leases, the value shall be
preceding Section shall not apply to determined by the stipulated annual
verbal leases of residential payments together with the charges
buildings whose annual rents do not imposed on the lessee.
exceed 120,000 francs.
For perpetual annuity leases and
Section 279.- Transfer on death of leases for indefinite terms, the value
personal property and real estate shall be determined by a capital sum
situated in a State, and of intangible being twenty times the annuities or
property situated abroad when the annual price with charges.
domicile of the deceased is in that
For leases for life, the value shall be
State must be declared in detail and
determined by a capital sum being
in estimate at the relevant Tax
ten times the annual price together
Collection Office within one year of
with the charges.
the start of the succession.
When payment on a lease is
stipulated in kind or on the basis of
the price of certain products, the fee
shall be assessed according to the
date of the contract or at the
General Tax Code – 2023 Official Edition - 126
beginning of each specific period as or sold voluntarily with outsiders
estimated by the parties. admitted, the fees may not be
assessed on a value less than the
DIVISION II: auction price of including all capital
MARRIAGE CONTRACTS charges, unless it is proved that the
Section 282.- For marriage composition of the property has
contracts, the fee shall be assessed meanwhile undergone
on the net amount of the personal modifications capable of changing
contributions of the parties. its value.

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 stated the value shall be determined by the
in the instrument as being the amount of the sentences.
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
or pension.
Section 284.- For legacies, the fee
shall be assessed on the value of any
DIVISION VI:
money or property items
RELEASE OF MORTGAGE
bequeathed.
Section 287.- For total or partial
Section 285.- For the assessment of releases of mortgages with respect
and payment of fees on the transfer to real estate, vessels operating at
personal property and real estate of sea or on inland waterways, or
any nature, the value of such aircraft, the fee shall be assessed on
property shall be an estimate of the the amounts which are the subject
real market value on the date of of the release.
exchange, based on the estimated
value presented by the parties or a Section 288.- For instruments
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 shall
transfer fees shall be payable on the be assessed on the amounts which
balance. are the subject of the release.
Where, within five years preceding
or following the exchange or
transfer of the real estate, the said
property is auctioned by court order
General Tax Code – 2023 Official Edition - 127
 DIVISION VII: least 10 (ten) times the said annuity
CONTRACTS or pension.
Section 289.- For contracts and Where the amortization, repurchase
agreements, the value shall be the or transfer of an annuity or pension
stated price or the valuation of items settled without consideration is
capable of being valued. carried out upon abandon of capital
higher than the capital sum being
DIVISION VIII: ten times the annuity or pension, a
APPORTIONMENT supplementary donation fee shall be
payable on the balance between the
Section 290.- For the capital and the value imposed at the
apportionment of personal property time of settlement.
and real estate between joint
owners, joint heirs, partners and, in The stipulated annuities and
general, for whatever reasons pensions payable in kind or on the
therefore, the fee shall be assessed basis of the prices of certain
on the net assets apportioned. products shall be assessed on the
same capital following a declared
DIVISION IX: estimate of the value of the products
EXTENSIONS OF TERM at the time of the instrument.
Section 291.- For unconditional DIVISION XII:
extensions of term, the fee shall be COMPANIES
assessed on the credit of which the
term is extended. Section 294.- For instruments to
incorporate and extend and increase
DIVISION X: the capital of companies which
RECEIPTS contain no obligation, discharge or
transfer of personal property or real
Section 292.- For receipts and all estate between partners or other
other instruments of discharge, the persons, the fee shall be assessed on
value shall be the total of amounts the total amount of property
or capitals for which discharge is transferred, less the liabilities, at the
granted. time of extension, the fee shall be
assessed on the net assets of the
DIVISION XI: company, including the reserves.
ANNUITIES
In case of extension and capital
Section 293.- For the settlement of increase by incorporation of
annuities, be they perpetual or reserves, fees shall be assessed on
pensionable for valuable the net assets of the company less
consideration, the cession, the reserves incorporated.
depreciation or repurchase, the
The reserves incorporated shall be
basis of assessment shall be
liable to the fee on capital increases.
determined by the stipulated price
or in, its absence, where the price is
lower than the capital sum being at
General Tax Code – 2023 Official Edition - 128
 DIVISION XIII: value of the goods transferred on a
TRANSFER AGAINST given date.
PAYMENT OF PERSONAL
PROPERTY AND REAL
ESTATE
Section 295.- For sales and all
transfers against payment of
ownership or usufruct of personal
property and real estate, the tax
assessment value shall be
determined by the price stated in the
instrument together with the
charges and compensation for the
benefit of the transferee, or by way
of estimates made by the parties
where the real value is higher, or
through expert valuation in the
cases authorized by this instrument.

DIVISION XIV:
TRANSFER OF BUSINESSES
AND NEW GOODS
Section 296.- For transfers of
businesses against payment, the fee
shall be assessed on the selling
price of the goodwill or various
elements comprising the business
together with charges.
New goods transferred under the
same instrument as the business to
which they pertain shall be assessed
at the appropriate rate provided that
they are listed and valued item by
item.

DIVISION XV:
TRANSFER INTER VIVOS
AND ON DEATH
Section 297.- For transfers inter
vivos and on death, the fee shall be
assessed according to the valuation
by parties or experts inserted in the
instrument or declaration of the

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However, if within five years DIVISION XVI:
preceding or following either the DEDUCTION OF DEBTS
donation instrument or the starting
Section 299.- For the assessment
point of the time-limit for filing a
and payment of fees for transfer on
declaration of succession, the estate
death, the following shall be
transferred is auctioned by court
deducted :
order or sold voluntarily with
outsiders admitted, the fees may not (1) The debts owed by the
be assessed on a value less than the deceased which can be shown to
auction price including all capital exist at the commencement of
charges, unless it is proved that the estate settlement proceedings, by
composition of the property has documents admissible in court
meanwhile undergone against the deceased.
modifications capable of altering its (2) The expenses incurred
value. during the last illness and the
In the case of transfer on death, the funeral expenses within the limit set
value of household furniture shall by the instruments in force in each
not be less than 5% of all other State.
property making up the assets of the
estate.
Section 298.- Where the amounts or
values to be used as the basis of
assessment of the tax are not
specified in the instruments or
judgments, the parties shall furnish
a detailed declaration with
estimates of value, certified and
signed at the foot of the instrument
or, in the case of judgments,
submitted to the registrar. If
necessary, such amounts or values
may be determined through expert
assessment.

General Tax Code – 2023 Official Edition - 130

The heirs shall furnish all
supporting documents.
Any debt for which the government
employee considers there to be
insufficient proof shall not be
deducted from the assets of the
estate for the purposes of
registration, provided that the
parties may subsequently petition
for a refund, if need be, within five
years with effect from the date of
the declaration.
Section 300.- The following shall
not be deductible:
debts contracted by the deceased for
the benefit of his heirs or
intermediaries, persons listed under
the relevant provisions of the laws
in force in each State shall be
deemed to be intermediaries.

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However, where the debt so granted DIVISION XVII:
by certified or private instruments OWNERSHIP WITH AND
with an ascertainable date prior to WITHOUT USUFRUCT
the commencement of estate
Section 301.- The value of
settlement proceedings, for reasons
ownership with or without usufruct
other than the death of one of the
of personal property and real estate
contracting parties, the heirs,
shall, for the assessment and
donees and legatees and the said
payment of fees, be determined
intermediaries shall be entitled to
according to the age of the
prove that the debt is genuine and
usufructuary as follows:
existed at the commencement of the
estate settlement proceedings, in
which case the said debt shall
become deductible.

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

General Tax Code – 2023 Official Edition - 132

For the transfer against payment of basis of the capital determined by
property other than debts, annuities Section 293 of the present Code.
or pensions, through the stated price Nothing is owed from the mergence
together with all capital charges; of the usufruct and the ownership
(1) For marriage contributions, where such mergence took place as
the grant of legacies and transfer a result of the death of the
inter vivos or on death, through usufructuary or upon expiry of the
valuation in the following manner: time fixed for the usufruct.
CHAPTER IV:
In determining the value of
OFFICES FOR THE
ownership without usufruct only
REGISTRATION OF
open usufructs shall be taken into
INSTRUMENTS AND
account at the time of transferring
TRANSFERS
such ownership. Provided that in
the case of successive usufructs, Section 302.- (1) Notaries, bailiffs
since the eventual usufruct is just and all other officials authorized to
open, the owner without usufruct make writs or reports shall have
shall be entitled to a refund of an their instruments registered at the
amount equal to what he would tax collection office of their
have paid less if the fee he paid had domicile, either at the office where
been assessed on the basis of the such registration was made, or at
age of the eventual usufructuary. the tax collection office of his place
of work, or at the tax collection
The refund process in case of office of the place of location of the
ownership without usufruct shall be office where such registration was
prescribed according to the time- made, or at the tax collection office
limits in force in each State, with of his place of work, or at the tax
effect from the date of death of the collection office of the place of
preceding usufructuary. location of the property and fees
The fixed usufruct shall be referred to in Section 303 below.
estimated at 2/10 of the full (2) Registrars and clerks of public
ownership for each ten year period and municipal services shall
of the duration of the usufruct, register instruments at the tax
without fraction and regardless of collection office of their place of
the age of the usufructuary. work or at the competent tax
For long-term debts, perpetual or collection office of the area.
non perpetual, annuities and the Section 303.- Private instruments
labels created or transferred for transferring ownership or
whatever reason, and for the enjoyment of real estate or
amortization of such annuities or businesses, as well as the
pensions, by way of a share of the declaration of verbal transfers of
value of full ownership established businesses and the declaration of
in accordance with the rules stated verbal transfers of a lease fee or the
in the preceding paragraph, on the benefit of a lease promise
General Tax Code – 2023 Official Edition - 133
concerning all or part of an estate electronic means, by bank transfer
shall be registered at the tax or in cash at bank 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 area;
notary to continue the process.
all other instruments shall be
validly submitted for registration to 2) bailiffs and others
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 for
Section 304.- The fees 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 all
down in this Code. No person may kinds of contracts, auctions,
reduce or defer payment on grounds discounts or call for tenders
of disputing the amount or for any between administrative authorities,
other reason whatsoever without public establishments, development
becoming personally liable; refunds authorities, State corporations and
may be claimed where applicable. individuals, shall be paid by the
latter;
DIVISION II: 5) the parties and jointly
LIABILITY FOR PAYMENT between them, for private
Section 305.- Fees for instruments instruments and instruments signed
to be registered shall be paid by: outside a State of the Community
1) notaries, for instruments for which registration is required,
signed before them; orders on petitions or pleadings and
certificates immediately issued by
However, regarding transfers of judges, and instruments and
immovable property, the buyer judgments of arbitrators when not
may, on the basis of a tax notice registered by the latter;
generated by the information 6) heirs, donees or legatees,
system of the Tax Administration, their guardians and trustees and
pay duties for the deeds to which he executors, for wills and other
is liable. instruments concerning gifts post
Payments for the deeds referred to mortem, as well as for declaration
herein shall be made exclusively by of transmission on death.

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Section 306.- Registrars shall be stipulate otherwise, and save the
personally liable for the payment of implementation of the provisions of
fees only as provided in Section 316 Section 305 (4) above relating to
below. They shall continue to enjoy contracts.
the right granted by Section 317 in
Section 310.- In respect of leases
respect of the judgments and
and lettings, the lessor and the
instruments listed therein.
lessee shall, notwithstanding any
Section 307.- The parties shall be clause to the contrary, be jointly
jointly liable to the Treasury for liable for the ordinary fees and if
payment or ordinary fees, fines and necessary any penalties incurred.
additional fees for judgments or
Section 311.- The fees for
decisions.
declarations of transfer on death
However, the plaintiff alone shall be shall be paid by the heirs, donees
liable if non-suited by the judgment and legatees. Joint heirs shall be
or decision. The parties ordered to jointly liable.
bear the costs when the judgment or
decision awards compensation for DIVISION IV:
damages caused by an accident, a PAYMENT OF FEES IN
pension or an annuity in any other INSTALMENTS
matter, alone shall be liable to fees.
A- Leases of personal property,
DIVISION III: real estate and contracts
CONTRIBUTION TO
PAYMENT Section 312.-(1) The fee for
Section 308.- Law officials who, in transfers of enjoyment of real estate
accordance with Section 305 above, shall be payable on registration or
have advanced registration fees on declaration.
behalf of the parties, may proceed (2) Provided that the fee may be
for payment thereof in accordance divided into installments:
with the legal provisions relating to - in the case of a fixed term lease,
the collection of expenses owing to except a long-term lease, in as
notaries, solicitors and bailiffs. many installments as there are
Section 309.- Fees for civil and three-yearly periods during the
judicial instruments being duration of the lease;
obligations, discharges or transfers - in the case of a periodic lease, in
in respect of ownership, usufruct or as many installments as there are
enjoyment of personal property and periods.
real estate shall be borne by the
(3) The fee for the first period of
debtors and new owners; fees for all
the lease only shall be paid on
other instruments shall be borne by
registration of the instrument; the
the parties to whom the instruments
fee for subsequent periods shall be
benefit where, in such diverse
paid according to the rate in force at
cases, other provisions do not
the beginning of each period; they
General Tax Code – 2023 Official Edition - 135
shall be paid by the lessee and the registration was required, in
owner under the penalty laid down accordance with the provisions of
by Section 320 below. the paragraph below.
(4) The fee for verbal letting of Failure to pay any installment
real estate shall be paid annually by within the prescribed period shall
the person responsible for filing the entail double payment of the said
declaration provided by Section installment, that is the installment
277 of this Code when the said and an additional fee, and payment
declaration is filed. It shall be of the other outstanding
assessed on all leases shown in the installments.
declaration, at the rate in force on Where a company which is paying
the first day of the period of the said fees in installments
assessment. transfers its registered office
Section 313.- With the exception of outside the country, all the
long-term leases and contracts outstanding fees shall immediately
whose beneficiaries do not live in become due.
the State concerned, the registration
fees on leases of personal property C - Transfer on death
and on contracts may be paid in
installments under the conditions Section 315.- At the behest of any
provided in Section 312 above. legatee, donee or joint heirs, the
fees on transfer on death may be
B- Companies paid in equal installments, the first
of which is made latest one month
Section 314.- For instruments following the date of the decision
relating to the formation, extension, authorizing the installment payment
or merger of companies, or of such fees; in this way, payment
increases in capital, the fee may be of final installment may not be
paid in installments as follows: one- made more than 3 (three) months
third when the instruments filed for following the expiry of the time-
registration, and each remaining limit for filing the declaration of
two-thirds in half-yearly succession. The benefit of these
installments within the month provisions shall be limited to the
following the expiry of the time- part of the fees which cannot be
limit. Deferred payment may be paid forthwith due to the heir’s lack
granted only when the application is of liquid assets. It shall be accepted
accompanied by a guarantee from a only if it is forwarded with a
banking establishment having its complete and duly filed declaration
head office in the State of the of succession and if the taxpayers
competent tax collection office. provide sufficient guarantees.
The sums for which payment is
deferred shall be liable to interest of
6% per month or fraction thereof
with effect from the day on which

General Tax Code – 2023 Official Edition - 136

 CHAPTER VI: notwithstanding any provision to
PENALTIES the contrary, be liable for an
additional fee equal to the ordinary
DIVISION I: fee.
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 in
writs or reports and registrars and 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 registered the ordinary fee.
within the prescribed period, shall
Section 321.- In the event of
personally pay a fine equal and
infringements of Section 276(2) of
additional to the amount of the
this Code relating to the registration
ordinary fee, with no remedy at law
within a prescribed period of
against the parties in respect of this
private instruments recording
fee only.
synallagmatic agreements, the
Section 317.- When the parties parties shall be jointly liable for an
have not paid the fees over to the additional fee equal to the ordinary
registrars and clerks within the fee, notwithstanding any provisions
prescribed period, the latter may to the contrary.
free themselves of the ordinary and
Section 322.- Heirs, donees and
additional fees by lodging the
legatees who have not made a
instruments and judgments at the
declaration of the property
competent tax collection office on
transferred to them on death shall be
the day following expiry of the
liable to a fine equal to 50% of the
period.
transfer fee due. An additional fee
Section 318.- Wills not registered shall be paid when the period
within the prescribed period shall exceeds one year.
be subject to the double registration
fee. DIVISION II:
OMISSIONS
Section 319.- Failing to register or
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 on death shall entail payment of an
prescribed period referred to in the additional fee.
said Sections, the former and
present owners, or the lessor and
lessee, shall jointly and severally,

General Tax Code – 2023 Official Edition - 137

 DIVISION III: (three) months following the
UNDERESTIMATION appointment of the third expert.
Section 324.- Where the price or (4) The costs of the expert shall be
valuation used as the basis for borne by the parties, provided that
collecting proportional, progressive the assessed value exceeds the price
and digressive fees seems to be or valuation shown on the contract
lower than the real market value of by not less than one-eighth.
real estate, businesses, ships or Section 326.- Where the
aircraft whose ownership is underestimation as acknowledged
transferred, usufruct or enjoyment amicably or determined by the
of real estate, the administration valuation is not less than one-eighth
may order an expert valuation to of the declared price or valuation,
determine the taxable value. the parties shall be jointly liable for:
Section 325.-(1) Failing amicable 1) the ordinary fee on the
agreement on the valuation, an additional value;
application for expert valuation 2) an additional half fee, if the
shall be made to the civil court of underestimation is acknowledged
the area in which the property or the amicably before the application for
head office of the business is valuation is filed;
situated or the ships, boats or
3) an additional fee, if the
aircraft are registered.
underestimation is acknowledged
(2) The said application shall be after the application for valuation is
presented within 3 (three) years filed but before the report is
from the date of registration of the submitted to the court registry;
instrument or declaration. This
4) a double additional fee if it
period shall be reduced to one year
is the contrary;
in respect of sales of businesses.
The valuation shall be ordered 5) costs of the valuation.
within 10 (ten) days of the No penalty shall be inflicted and the
application. costs of the valuation shall be borne
If the party fails to choose an expert, by the Administration when the
after being formally requested to do underestimation is less than one
so, the said expert shall be eighth of the declared price or
appointed by the court. When the value.
experts are divided in opinion, the
opinion of a third expert shall be DIVISION IV:
sought. Failing this, the said expert CONCEALMENT
shall be appointed by the court. Section 327.- Any concealment of
(3) The expert’s report shall be the price of a sale of real estate or of
submitted within 3 (three) months a transfer of business or goodwill,
following the court order being or as to compensatory payment in
notified to the experts or within 3 exchanges or apportionments, shall
be punished with a fine equal to half

General Tax Code – 2023 Official Edition - 138

of the amount concealed, to be paid DIVISION VI:
jointly by the parties, subject to its REMISSION OF PENALTIES
being shared equally between them.
Section 331.- Ex gratia remission of
Concealment may be established
fines and penalties may be granted
through all forms of proof
on a duly stamped application and
acceptable in ordinary law.
after payment of ordinary fees by
Section 328.- Where the existence the head of the tax collection office,
of a private counter-deed is his immediate superior, an
established, relating to inspector examiner, the director or
concealments referred to in Section minister having jurisdiction,
327 above for the purpose of according to the quotas determined
increasing the price stipulated in a by national instruments.
previously registered official or
private instrument, a fine equal to CHAPTER VII:
three times the fee payable on the REFUND OF FEES-
amount concealed shall be imposed. PRESCRIPTION
Section 329.- Where it is amicably DIVISION I:
acknowledged or established by REFUND OF FEES
court that the true nature of the
stipulations of a contract or Section 332.-(1) The parties may
agreement has been concealed apply for the refund of registration
under stipulations causing lower fees incorrectly or improperly
fees to be assessed, an additional charged on instruments or which
double fee shall be charged. This are subsequently revoked or
fine shall be payable jointly by the cancelled in pursuance of the
contracting parties. provisions of the Civil Code in
force in each State, or on contracts
DIVISION V: rescinded as burdensome or sales
PRE-EMPTION cancelled for latent defect;
moreover, in all cases where
Section 330.- The administration cancellation occurs the fees
shall have the right, within a period charged on the instrument shall be
of 6 (six) months, to replace the refundable only when the
purchaser of a property or the cancellation or rescindment is the
beneficiary of rights under a lease if consequence of a final and
it so considers necessary and if it enforceable judgment or order.
considers the price shown on the
instrument to be underestimated. (2) Assessment errors duly recorded
Pre-emption shall be as of right by the service shall lead to an
after notification served by a bailiff. automatic refund of such
The administration shall refund the incorrectly and improperly
price shown on the instrument, with collected fees.
a supplement of 10%, to the Section 333.- Heirs or legatees shall
purchaser. be allowed, within 5 (five) years
with effect from the time of
General Tax Code – 2023 Official Edition - 139
declaration, to claim with suspended by signified demands,
prescribed supporting documents, a and registered before dateline
deduction of the debts established expires at the Directorate General
through bankruptcy or court of Taxation.
liquidation operations or through a
final settlement by way of CHAPTER VIII:
subsequent contribution to the INSTRUMENTS TO BE
declaration, and be granted a REGISTERED IN DEBIT
reimbursement of the surplus fees Section 336.- Apart from the
paid. instruments designated by law, only
the instruments listed below shall
DIVISION II:
be registered in debit as follows:
PRESCRIPTION
1) All procedural instruments and
Section 334.- Prescription shall documents produced in court in
apply in respect of fees: 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 2) All procedural instruments and
other document, or a declaration on documents produced in courts of
which the liability to fees is summary jurisdiction or criminal
apparent without further courts, when there is no plaintiff.
investigation being required; Fees shall be recovered from the
2) At the end of a period of 10 party ordered to pay costs;
(ten) years or 30 (thirty) years, 3) All procedural instruments
depending on the State, from the produced before the courts by
date of death as concerns persons receiving legal aid. Fees
undeclared transfer on death and shall be covered from any part
from the date of registration for fees ordered to pay costs who is not
relating to instruments registered in receiving legal aid;
debit.
4) The first instruments of
Prescription shall be suspended by conservation relating to estates in
signified demands, payment of a abeyance where the assets then
deposit, filing of a petition for realized are insufficient;
remission of penalties, and notice of
5) All instruments, pleadings and
issue for collection.
decisions in administrative cases.
Section 335.- Proceedings for
Fees shall be recovered from the
refund of fees shall end following
the prescription time-limits in force party ordered to pay costs.
in each State from payment of the
ordinary and additional fees and
fines. Prescription shall be

General Tax Code – 2023 Official Edition - 140

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

General Tax Code – 2023 Official Edition - 141

4) instruments in respect of occupational disease shall likewise
proceedings to recover taxes, be exempted from all stamp duty
charges, fees and other amounts and registration fees;
owing to the budget of the State of 10) certificates of existence and
regional and local authorities, and other documents, not being
receipts and discharges relating transfers or ownership or
thereto; enjoyment, produced to public
5) instruments and documents accounting officers by annuitants
established for poor persons, when and pensioners or in respect of
destitution is duly attested by a family allowances;
certificate issued by the 11) instruments and judgments
administrative authorities of the in civil status matters;
area of residence;
12) extract from the civil status
6) records of counter signature registrar, attested affidavits,
and initialing of business registers, instruments of approval and
whatever their form; publication, deliberations of a
7) instruments, records and family council, certificates to free
judgments in civil cases, where the persons from military service,
Legal Department acts on its own expenditure on parenthood,
motion in the interests of the law marriage or age;
and to ensure the enforcement 13) instruments and documents
thereof, in particular in civil status intended for the recovery of taxes,
matters; fines and orders, and in general all
8) instruments established in amounts whose recovery is
pursuance of laws relating to assigned to the treasury service;
bankruptcy and liquidation by court 14) crew lists and engagements
order, with the exception of of sailors and merchant seamen, and
instruments transferring assets in instruments and judgments in
cases of bankruptcy and of pursuance of the law relating to
judgments declaring bankruptcy or military recruitment;
liquidation by court order or of
those determining the date of 15) instruments, judgments and
cessation of payments; certificates delivered by virtue of
legislation relating to the medical
9) contracts and certificates of assistance program ;
employment and all instruments
concerning the collective 16) instruments relating to
agreements which are not transfers procedure by license lawyers before
or discharges; all contracts, courts of first instance, and writs of
discharges and documents the said instruments;
whatsoever delivered by employers 17) instruments relating to
and insurance organisations in procedure for registering as elector
pursuance of legislation to prevent and for claims and complaints
industrial accidents and

General Tax Code – 2023 Official Edition - 142

against such registration and the CHAPTER XI:
poll; DETERMINATION OF FEES
18) printed papers, writings and Section 339.- Fees shall be charged
instruments of any kind necessary on the registration of instruments
for savings bank and postal checks and transfers in accordance with the
services; certificates of ownership Sections below and according to the
and attested affidavits and other following classification:
documents required by savings
1) high rate;
banks or postal checks centers for
repayment, transfer or renewal of 2) intermediate rate;
savings booklets belonging to 3) medium rate;
deceased persons and persons
declared missing; 4) reduced rate;
19) extract from criminal 5) Super reduced rate.
records No. 3 (Bulletin No. 3);
DIVISION I:
20) receipts for taxes, charges, PROPORTIONAL FEES
debts, revenue, and fees given by
public and municipal Section 340.- The following shall
administrations: be charged at the high rate:
- orders relating to tax discharges, 1) sales of real estate, whether
reductions and rebates, and by private sale, sale by court order
invoices and copies in respect or by auction;
thereof; 2) sales by auction of real
- receipts giving final discharge to estate held indivisum;
public accounting officers; 3) cancellations of such sales;
21) all instruments, decisions 4) grants of State land;
and formalities in matters of 5) options to repurchase real
distraint of the salaries and wages of estate exercised after the stipulated
civil servants, soldiers and other period;
wage earners;
6) balancing payments in
22) all instruments concerning respect of exchanges or partitions of
trusteeship on vacant succession real estate;
and unclaimed property;
7) exchange of real estate;
23) instruments, documents
and writings of any kind concerning 8) judgments relating to real
the social security fund within the estate;
limits of operations to meet its 9) annuity or pension
social objectives; settlements by transfer of real
24) instruments established by estate;
non-CEMAC embassies and 10) leases against perpetual
consulates subject to reciprocity. annuities, leases for life, and leases

General Tax Code – 2023 Official Edition - 143

of unlimited term, in respect of real 3) sales by auction of
estate; and, moveables held indivisum;
11) in general, all instruments 4) annuity or pension
to transfer ownership of or rights in settlements by transfer of
real estate. moveables;
Section 341.- A high rate and 5) assignments, delegations
intermediate rate shall be charged and transfers of tangible and
on: intangible property, other than the
transfer of debts;
1) Transfers of businesses or
goodwill. The said fee shall be 6) exchanges of moveables;
charged on the price relating to the 7) balancing payments in
sale of the goodwill, the transfer of respect of exchanges or partitions of
lease rights, and the moveables or moveables;
other items used in the operation of
8) perpetual leases, leases for
the business, with the sole
life, and leases of unlimited term, in
exception of new goods in stock.
respect of moveables;
The said new goods shall be subject
to a reduced rate or super reduced 9) judgments rendered after
rate, provided that they are shown at hearing the parties or by default in
a specific price and listed and police courts, courts of summary
assessed item by item in the jurisdiction and criminal courts,
contract of declaration. relating to orders, classification of
creditors, payments or obligations
2) Leases, sub-leases, lease
in respect of moveables and
transfers and extensions thereof,
securities and interest between
and verbal leases or fixed term
private individuals, and, in general,
leases, concerning buildings used
all judgments and summary orders
for professional, industrial and
concerning rights and property.
commercial purposes, as well as
rentals granted by companies with a 10) Government contracts and
view to housing their staff and orders below CFAF 5 million
executives. charged to the budget of the State,
regional and local authorities,
Section 342.- The medium rate public establishments or through
shall be charged on: external financing.
1) leases, sub-leases, lease Section 343.- The reduced rate shall
transfer and extensions thereof, and be charged on:
verbal leases of personal property 1) occupation of public
and real estate, such as ships, huge property;
equipment and heavy-duty
equipment; 2) transfer of shares and bonds
of commercial or civil companies
2) sales of moveables, with registered offices outside the
whether by private sale, sale by CEMAC zone when the said
court order or by auction; instruments are utilized or have

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consequences in a CEMAC DIVISION II:
country; FEES ON DOCUMENTS
3) transfer of shares and bonds Section 345.-When a legal decision
of companies with registered is taken in respect of an application
offices in a CEMAC member which was not established by a
country; registered document but was
4) loans on collateral and on capable of being so established, the
mortgage, acknowledgements of fee that would have been charged
debt, transfers, assignments, on the application if a public
subrogations, transfers of debts and instrument had been produced shall
interest and extensions thereof and be charged independently of the fee
taking of mortgages; payable for the instrument or
judgment setting out the decision.
5) Government contracts of
5,000,000 CFAF and above paid
DIVISION III:
from the budget of the State, local
DEGRESSIVE FEES
and regional authorities and
administrative public Section 346.- Digressive fees shall,
establishments. for the share of capital to be
Section 344.- The super reduced determined by each State, be
rate shall be charged on: charged on instruments relating to
the formation and extension of
1) delivery of legacies; companies which do not contain
2) mortgages bought under obligations, discharge or transfers
housing loans; of real estate and moveable
3) partition pure and simple property between the partners or
of personal property and real estate; other parties, and on instruments
relating to increase of capital.
4) release of mortgages;
However, in instruments relating to
5) receipts and other mergers and demergers of public or
instruments on the discharge of private limited companies and
money and securities; limited partnerships, the taking over
6) marriage settlements by the combining company or the
containing no special benefits for new company of all or part of the
either party and all instruments or liabilities of the former companies
writings establishing the nature, shall be charged only at the fixed
composition or value of the rate.
property of the couple; Instruments relating to the transfer
7) cash and moveable sureties, of part of the assets of a public or
moveable guarantees, indemnities private limited company or limited
of similar nature, assignments, in partnership to another such
surety, guarantee instruments and company or partnership shall, for
any moveable pledges. the purposes of the present Section,

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be ranked with merger instruments the direct line of descent or ascent,
provided that: transfer between husband and wife,
- the merger company or the new between brothers and sisters,
company has its registered office between relatives and, beyond
in a country of the Community; second degree, between unrelated
persons.
- the transfer has previously been
approved by the competent DIVISION V:
Minister from the State FIXED FEES
concerned;
Section 350.- The fixed fee shall be
- the company be granted the charged on:
benefits of the investment code.
1) repealed;
DIVISION IV: 2) repealed;
PROGRESSIVE FEES 3) the take-over by the
Section 347.- The progressive fee combining or new company of
based on the prices fixed by each all or part of liabilities of former
State and notwithstanding the companies as concerns
transfer against payment shall be instruments of limited liability
charged on persons or companies merger or demerger.
intending to build houses solely for Section 351.- The low fixed rate
residential purposes, for outright shall be charged on the following
sale or on credit, or to carry out instruments:
infrastructural works relating to
such houses, provided that the sale 1) final rulings of the Court of
is carried out within three years of Appeal, all judgments and other
the date of the receipt. decisions issued by first degree
courts, containing final
Section 348.- Fees for transfer on provisions submitted for
death shall be charged on the total registration, irrespective of the
net assets of the estates as court that issued them, and not
determined by each State, whatever subjected to proportional fees or
the relationship of the heirs to the subject to a proportional fee rate
testator, at the progressive rate which is lower than the one
based on amounts of capital. provided by this Section; the
The fees shall be allocated among same shall apply to receipts,
the heirs according to their shares in releases, withdrawals and, in
the estate; provided that the heirs general, instruments on
shall be jointly and severally liable discharges where the
for full payment of the fees, which proportional fee rate is lower;
may be required of any one of them. 2) marriage contracts
Section 349.- Fees for transfer inter containing only declarations of
vivos shall be charged at the the marriage settlement agreed
progressive rate taking into account on by the future couple without

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 recording any contribution made 1) Rulings which are executory in
by them or contribution liable to respect of small commercial debts
the lower rate of proportional equal to or less than 250,000
fee; francs;
3) all registrations or trade 2) termination of long-term
register of a trader or company; leases;
4) acknowledgements of debt, 3) instruments for which no
grant of credits, bills of rates have been determined by
exchange, promissory notes, all this Code or for which the
other negotiable bills and, in amount of the proportional fee is
general, all instruments on less than 2,000 francs.
present or long-term sums of CHAPTER XII:
money or securities, without DUTIES OF LAW OFFICIALS,
generous gift and without the JUDGES, ARBITRATORS,
obligation to pay the price for PARTIES AND COLLECTORS
transferring personal property or AS WELL AS SANCTIONS
real estate where the FOR FAILING
proportional fee rate is lower;
5) promisory notes, bills of DIVISION I:
exchange and all other INSTRUMENTS IN
negotiable instruments may not CONSEQUENCE AND
be submitted for registration INSTRUMENTS PRODUCED
without the protests relating AT LAW
thereto; Section 354.- Notaries, bailiffs,
6) instruments under private registrars and administration clerks
seal in respect of the sale on may not issue originals, copies or
credit of motor vehicles in the true copies of any instrument
case of a lower proportional fee. submitted for registration on the
Section 352.- The following copy kept by the authority or the
instruments shall be registered at a original, or make any other
fixed rate which shall not exceed instrument in consequence thereof,
that referred to in the preceding before the said instrument is
Section: registered, even when the period for
registration has not yet expired,
a) instruments to liquidate under pain of a fine of CFAF
companies; 100,000 in addition to the fee.
b) wills.
However concerning court
Section 353.- The following registrars and other public
instruments shall be registered at a employees, this fine shall be fixed
fixed rate, which shall not exceed at CFAF 50,000.
that referred to in the preceding
Section: Writs and other instruments of that
nature which are served on parties
or notified by posters or
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announcement, and negotiable or clerks shall be personally liable
instruments, shall be exempt. for any fines that may be imposed
on the instruments under hand only,
Provided that the law official may
as well as for registration fees and
state the date of instruments which
stamp duty.
he has received, whose registration
period has not yet expired, and Section 357.- Bills of exchange and
record that the said instruments will all other negotiable instruments
be presented for registration at the shall be submitted for registration
same time as the instrument so only with protests thereof under
marked; registration of the second pain of a fine of CFAF 100,000.
instrument may in no event be Section 358.- Under pain of a fine
requested before that of the first. of CFAF 100,000, notaries and
Section 355.- No notary, registrar, bailiffs shall be prohibited from
bailiff, or other law official may receiving an instrument without
make or draw up any instrument by registering it.
virtue of an instrument by private Wills deposited with notaries by
agreement or an instrument signed testators shall be exempted.
in a foreign country, include it in his
records, be given custody or issue However, concerning court
an extract, copy or true copy thereof registrars and other public
unless it has been previously employees, this fine shall be fixed
registered, under pain of a fine of at CFAF 50,000.
CFAF 100,000 and personal Section 359.- Reference shall be
liability for the fee, subject to the made to the discharge of the fees by
exemptions mentioned in the a full literal transcription of the said
preceding Section and in the discharge in all true copies of
Sections below. official, civil or judicial instruments
which have to be registered.
However, concerning court
registrars and other public The same shall apply to the copies
employees, this fine shall be fixed of official, civil, judicial and
at CFAF 50,000. extrajudicial instruments done by
virtue of instruments underhand
Section 356.- Notaries, registrars, only and instruments signed in the
bailiffs, clerks and other law territory of a member State of the
officials may make instruments by community and submitted for
virtue and in consequence of registration.
unregistered instruments by private
agreement and cite them in their Each offence shall be punished with
instruments, provided that each of a fine of CFAF 100,000.
the said instruments under private However, concerning court
seal shall remain appended to that in registrars and other public
which it is cited, that both shall be employees, this fine shall be fixed
submitted for registration at the at CFAF 50,000.
same time, and that the law officials

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Section 360.- In the event of Section 364.- Use may not be made
falsified information pertaining to of any instrument drawn up in a
the registration, either in the country other than a member State
original record or the copy thereof, of the Community if such an
the offender shall be prosecuted by instrument has not been subjected
the Legal Department, following to the same fees as if it were drawn
denunciation by the official of the up within the Community for
Administration, and punished in property located within the
accordance with the provisions of Community. Where instruments,
the law governing forgery. other than those drawn up in foreign
countries, have already been
Section 361.- Any instrument
registered, the amount due within
relating to a sub-lease or
the Community shall be an
subrogation, cession or retrocession
additional fee equivalent to the
of a lease shall, under pain of a fine
difference between the fees due
of 2,000 CFAF, contain a literal
within the Community and the
transcription of the reference to the
amount already paid.
registration of the full or partial
lease. Section 365.- Whenever judgement
or an order is to be made on the
Section 362.- Judges and arbitrators strength of a registered instrument,
shall not deliver any judgement, and such judgement, arbitration
public services shall not issue any decision or order shall state the
order, in favour of private persons, amount in fees, the date of payment,
on unregistered instruments, under and the name of the Tax Collection
pain of personal liability for the Office where such payment was
fees, except as stipulated under made. Where such information is
Section 367 of this Code. lacking, the Collector of Taxes shall
Section 363.- During proceedings require payment of the fees, if the
following extrajudicial notice or instrument was not registered in his
request for payment, delivery or office, except where a refund of
execution of any other agreement such fees is effected within the
whose title was not indicated in the prescribed time limits for proof of
said copy, or which was simply payment of the required fees in
stated as verbal, documents (except respect of the instrument on which
coupons used as per local practice) the judgement or order is founded.
accepted bills, invoices, letters or Section 366.- Courts before whom
any other document from the unregistered instruments are
defendant which was not registered produced shall on the application of
before the application or request to the Legal Department or on their
pay shall be produced. The fee shall own motion order the lodging of
be doubled and due, and may be these instruments at the registry, for
paid during the registration of the immediate registration.
judgement passed. Acknowledgement of the said

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applications by the Legal agreement for advances on all other
Department shall be given. securities than bonds drawn on a
State of the Community or bonds
Section 367.- Notwithstanding the
issued, by the Treasury of such
foregoing, the presentation of
State, shall be exempted from the
receipts and other supporting
requirement to submit a copy to the
documents in proof of payment
Tax Collection Office.
shall not, in itself, entail
compulsory registration. Section 370.- Instruments relating
to the transfer, with or without
Section 368.- Parties who submit an
consideration, of real estate and
instrument by private agreement for
businesses shall show the civil
registration shall lodge a duplicate
status, taxpayer’s number and full
thereof on stamped paper, bearing
address of the parties, the full
the same signatures as the
identification and previous
instrument itself, which shall be
ownership of the property
kept at the Tax Collection Office
transferred, and a statement of the
when the formality will be required.
occupancy thereof; four copies of
A copy or extract of the said the instrument two of which shall be
duplicate may be issued under the 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, a instrument, the duplicates and the
certified true copy shall be required copies lodged at the Tax Collection
by the competent authority. Office.
For administrative instruments, a Instruments creating companies
duplicate on stamped paper with the shall equally be subject to the
same signatures as the original requirement of submitting a site
instrument shall be deposited at the plan at the time of registration.
Tax Collection Office.
The registration of instruments not
For notarial instruments, summary fulfilling these conditions shall be
injunctions, judgments and deferred until the said instruments
decisions given in civil and are presented in due and complete
commercial matters, a duplicate on form. Such deferment shall not bar
unstamped paper shall be lodged at penalties.
the Tax Collection Office. One or
more additional copies on Section 371.- (1) Any declaration
unstamped paper shall be required of transfer on death lodged by heirs,
for property situated outside the donees or legatees, their husbands,
area of jurisdiction of the notary guardians, trustees or legal
drawing up the instrument. administrators shall end with the
following text:
Section 369.- Notwithstanding the
“The declarant states that this
provisions of the preceding Section,
declaration is sincere and true and
instruments under private
further states, under pain of legal
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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 the
(3) In any instrument or service in charge of Registration
declaration whose purpose is either within legal prescription time-limits
the sale of real property, the transfer following any declaration deemed
of business, or the transfer or to be false.
partition of property involving real Such matters shall, if the false
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 all
or legal administrators shall be other cases, before the criminal
bound to end the instrument or court either at the place of residence
declaration with the following text: of the offender or of the place at
“The undersigned party states, which the offence was committed.
under pain of legal sanctions that Section 372.- Regardless of the
this instrument (or this declaration) obligation prescribed by Section
indicates the full amount agreed as 371 above, any notary who receives
balance in cash”. an instrument relating to the sale,
Anyone who falsifies the prescribed transfer, or partition of property
statements in the preceeding shall be bound to read to the parties
paragraphs shall be punished in involved the provisions of the said
accordance with the provisions of Section and the penalties provided
the penal code. under the penal code.
Where the falsification is done by Mention of the reading shall be
one heir or jointly by several heirs, made expressly in the instrument
or where the declaration was under pain of a fine of CFAF
submitted by an agent, the other 100,000.
heirs taken jointly or the agent shall Section 373.- The provisions of
be liable to Sections 371 and 372 above shall be
applicable to contracts relating to

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the transfer of lease rights or These provisions shall not apply to
benefits from a lease promise on all wills and other instruments of
or part of a real property. liberality due to death, drawn up in
the lifetime of the testator.
DIVISION II: Such access may be requested only
LEGAL AID, TRANSMISSION on working days.
OF ENFORCEABLE
DECISION TO THE REVENUE Section 376.- The only instruments
COLLECTOR to which taxation employees may
request access in local
Section 374.- Registrars shall administration and council services
forward to the Tax Collector, within shall be those listed in Section 270
the month of the judgment ordering of this Code.
payment of costs or tax on costs by
the judge, the extract of the Section 377.- Depositaries of
judgment or the executory clause registers of bonded warehouses
under pain of a fine of CFAF 50,000 shall be bound to grant taxation
for each extract of judgment or employees access thereto under
executory clause not forwarded conditions stipulated in Section 376
within the said time-limit. above and subject to the penalties
stipulated therein.
DIVISION III: Section 378.- All companies within
RIGHT OF ACCESS the Community or abroad
Section 375.- Depositaries of civil irrespective of their nature,
status registers and tax rolls, and managers of all kinds of enterprises,
any other persons responsible for insurers engaged in all kinds of
records of public deeds shall be insurance transactions, shall be
bound to allow access on the spot to subject to inspection by the
taxation officials any time they so Taxation Department and shall be
request and to let them obtain, at no bound to grant employees thereof
cost, any information, extracts or ranking at least as Inspector or
copies they may require in the acting in that capacity at their head
interest of the Treasury, under pain offices as well as branch offices,
of a fine of 2,000 CFAF for refusal access to their registers, securities,
of access which shall be duly policies, supporting documents for
established by a report of the expenditure, accounting documents
taxation official. as well as such other documents as
These provisions shall also be reports, minutes of meetings,
applicable to notaries, bailiffs, holdings, list of coupons,
registrars and public administration correspondences, etc., to enable
clerks, for instruments of which these employees to ascertain
they are depositaries, except for whether registration regulations
restrictions arising from the have been respected.
provisions of sub-paragraph below Refusal of access shall be
and from Section 377 below. established by a report.
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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 registers
lateness. The fine shall be effective in which they shall each day enter
from the date of signature by the the following, in serial order and
parties or of notification of the without blank lines or
report drawn up to establish refusal interlineations:
to enforce the judgment which was 1) notaries, all instruments
duly notified, it shall cease to be and contracts which they receive,
effective only when it is including those delivered to the
established, by means of an entry parties, under pain of a fine of
made by an Inspector in the main CFAF 100,000 for each omission;
books of the company or
establishment, to the effect that the 2) bailiffs, all instruments and
Administration has been granted writs served by them, under pain of
access as ordered. a fine of CFAF 100,000 for each
omission;
The collection of the fine shall
follow the procedure in respect of 3) registrars, all instruments
registration matters. and judgments whose copy kept by
the authority must, in accordance
Section 380.- The powers granted with the present Code, be
to taxation employees under registered, under pain of a fine of
Section 379 above with regard to CFAF 50,000 for each omission;
companies may be exercised in
respect of banks by any person(s) 4) clerks, instruments of
from any establishment(s) administrative authorities and
conducting banking business for the public establishments subject to
purpose of controlling the payment registration by virtue of the
of taxes by these persons and/or provisions of Section 270 above,
establishment as well as by third under pain of a fine of CFAF 50,000
parties. for each omission.
The absence of a register shall be
Section 381.- The same provisions punished with a fine to which shall
shall apply to all law officials and be added a fine of CFAF 50,000 for
all traders whose turnover level the delay.
falls within the range of inspected

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 Section 383.- Each item of the In case of a refusal, the registration
register shall indicate the following: employee, shall establish draw up a
1) its number; report to that effect.
2) the date of the instrument; Section 386.- The registers shall be
numbered and signed as follows:
3) the nature of the
instrument; - for notaries, by the president or
4) the full names of the parties failing this, another judge of the
and their place(s) of residence; civil court at his place of
residence;
5) a brief description of the
property concerned, its location and - for bailiffs and courts registrars,
price, in the case of instruments by the president or the judge he
relating to usufruct or possession of appoints for this purpose;
property or funds; - for administrative clerks, by the
6) a reference to payment of head of the administrative service.
the registration fee. Section 387.- Provisions in respect
Section 384.- Notaries, bailiffs, of the keeping and submission of
registrars and clerks of government registers shall be applicable to
services shall submit their registers auctioneers and brokers, but solely
for countersignature every quarter with respect to records of sales of
to the Tax Collector of their place of movables and goods as well as
residence, who shall countersign instruments drawn up as a result of
each register and indicate the such sales.
number of items recorded therein. Section 388.- Regardless of the
The said registers shall be obligations binding upon them
submitted each year during the first under Sections 121 et seq. of this
two weeks of the months of Code, court registrars shall, subject
January, April, July and October, to the penalties provided for in this
under pain of a fine of CFAF Part of the Code, keep an
50,000, irrespective of the length of unstamped register, which shall be
the delay recorded. numbered and signed by the
Section 385.- Regardless of the President of the civil court, with
provisions of the preceeding daily, columnar entries in serial
Section, notaries, bailiffs and clerks order and without blank lines or
shall be bound to allow access to interlineations of all instruments
their registers to registration and judgments which are exempted
employees who show up for from stamp duty and registration
verification purposes, under pain of formalities.
a fine of CFAF 1,000,000 francs Each item of the register shall
for refusal, to which shall be added indicate the following:
a penalty of CFAF 100,000 per day - its number;
of delay.
- the date of the instrument;

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- the nature of the instrument; those of the applicant, those of the
- the full names of the parties and person whose property shall be
their place of residence. sold, and the date and time of the
opening of the auction. It shall
Every instrument recorded in this cover only the property of the
register shall bear its serial number. person named therein.
Section 389.- Registrars shall, The declaration shall be lodged at
under pain of the penalties provided the Taxation Centre and registered
for in Section 394 below, submit free of charge. One of the copies,
this register for countersigning to drafted on stamped paper and
the Collector of Taxes in their place bearing the registration details,
of residence, who shall countersign shall be given to the law official,
it and indicate the number of the last who shall append it to the auction
item recorded. Such submissions report, while the second copy,
shall be effected during the periods drafted on unstamped paper, shall
prescribed in Section 384 above. be filed at the Taxation Centre.
Registrars shall, under pain of a fine Section 392.- Each article sold shall
of 2,000 CFAF for each omission, be recorded in serial order in a
record in the special register report, with its price in words and in
prescribed in the preceding Section figures on a separate line.
the criminal records which they
issue. Each auction session shall be
reported and signed by the law
DIVISION V: official.
PUBLIC SALE OF MOVABLES Where the sale shall be conducted
following an inventory, the report
Section 390.- Furniture as well as
shall indicate the inventory date, the
goods and chattels, wood, fruits,
name of the notary who conducted
crops, breeding products and all
it and the payment of registration
other movables may be sold by
fee.
public auction only in the presence
of and by law officials vested with Section 393.- Auction sales reports
such powers. may be registered only at the place
No legal officer may sell movables where the declarations were lodged.
by public auction prior to making a Registration fees shall be due in
declaration thereof to the Taxation respect of the cumulative amounts
Centre with jurisdiction over the of various sales reports to be
place where the auction shall be registered within the time limit
conducted. prescribed in Section 276 et seq. of
this Code.
Section 391.- The declaration shall
be drafted in two copies, dated and Section 394.- Infringement of the
signed by the law official. It shall provisions above shall be
bear the names, place of residence, punishable with the following fines:
rank of the law official, as well as

General Tax Code – 2023 Official Edition - 155

 - 10,000 CFAF for any law Legal proceedings shall follow the
official who conducts a sale procedure prescribed in Chapter 13
without lodging a declaration, or of this Code.
any law official who fails to Evidence from witnesses may be
append the declaration to the accepted in respect of sales
auction sale report; conducted in violation of the
- 10,000 CFAF for every preceding provisions.
article sold and not recorded in Section 396.- Civil servants who
the sale report, in addition to conduct the sale of movables of a
payment of the registration fee CEMAC State or its local councils
thereof; shall be exempted from lodging the
- 10,000 CFAF as well for declaration stipulated in Section
each modification in the price of 389 of this Code. Agents
articles, noted in the sales report, responsible for the sale of property
notwithstanding payment of the forming part of an estate managed
fee and penalties for forgery; by official trustees shall equally be
- other violations of exempted.
registration regulations by law
officials shall be punishable DIVISION VI:
with fines and payment of the SPECIAL DUTIES RELATING
relevant fees; TO TRANSMISSION ON
DEATH, FORM OF
- fines due from any citizen DECLARATIONS
who violates the provisions of
Section 360 (1) of this Code by Section 397.- Heirs, legatees and
selling or causing to sell items donees, or the guardians or trustees
by public auction without a law thereof, shall be bound to file a
official, shall be determined signed and detailed declaration on a
according to the seriousness of form supplied by the
the offence; however, the fine Administration.
may not be less than 1,000 However, with respect to real
francs or exceed 10,000 CFAF property situated in areas of
for each sale, in addition to the jurisdiction of Tax Collection
payment of the fees due. Offices other than those at which
Section 395.- Taxation employees the declaration was lodged, the
shall be authorized to go to any site detail shall be presented not in the
at which sales by public auction are declaration but separately for each
conducted and request that the office on a form supplied by the
reports thereof and the copies of Administration and signed by the
prior declaration be presented to declarant.
them. The declaration shall state the dates
They shall prepare reports on any and places of birth of all heirs,
offences they may have noted and donees and legatees.
established.
General Tax Code – 2023 Official Edition - 156
With respect to persons born in a exemption from transfer on death
country other than a CEMAC State, taxes, except where he prefers to
the date of birth shall be ascertained keep and hold as a treasury
prior to the registration of the guarantee up to the time of
declaration; failing this, the highest presentation of the Collectors’
fees due to the Treasury shall be certificate, an amount equal to
collected, except in the event of a duties calculated on the basis of the
refund of excess payment. price.
Section 398.- Employees of the (2) Whoever violates the
registration service may require the provisions of Section 399 (1) above
heirs and other rightful claimants to shall be personally liable for the
clarify issues as well as furnish fees and penalties due, as well as a
proof in respect of securities and fine of 5,000 CFAF, except where a
movable property not recorded in complaint has been lodged against
the declaration. the debtor.
Where the request for proof is (3) Any notary who receives an
forwarded by registered mail with instrument establishing the
acknowledgement of receipt, the purchase of real estate forming part
response must be received within of an inheritance shall be jointly
the time-limit set by the registration and severally liable for the fees,
service and such time-limit may not fines and levies referred to in
be less than thirty days. Section 399 (2) above.
Failure to respond within the set (4) The office of the registrar of
time-limit or in the event of a landed property shall not register
refusal, proof to the contrary shall any instruments or documents
no longer be admissible, establishing the transmission on
notwithstanding any refunds which death of real estate titles or enter, in
may subsequently be deemed lands registers, transfers on death of
justified. these same titles except on
presentation of a certificate issued
DIVISION VII: by the Tax Collector free of charge
REAL ESTATE: DUTIES OF which attests to payment of or
PURCHASER, NOTARIES exemption from fees due in respect
AND REGISTRARS OF of transfers on death.
MORTGAGES AND LANDED (5) Any registrar who infringes
PROPERTY the provisions of Section 399 (4)
Section 399.-(1) All vendees of real above shall be personally liable for
estate located within CEMAC and the fees and penalties due except
forming part of inheritance may not where there is a petition against the
pay the purchase price, except upon debtor. He shall also pay a fine of
presentation of a certificate issued 5,000 CFAF.
free of charge by the Tax Collector
to attest either the payment or the

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 DIVISION VIII: the instrument to endorse the
NOTICE OF DEATH certificate issued by the Tax
Collector, if necessary, as provided
Section 400.- Mayors and civil
in the preceding paragraph. The
servants ranking as such shall
responsibility of the certifying
forward to the Collector of Taxes a
official shall, in such case, be
certified record of death certificates
substituted with that of the
issued by them every quarter.
company or local authority.
These records shall be issued on
Anyone acting in contravention of
unstamped paper and shall be
the foregoing provisions shall be
forwarded during the months of
personally liable for the fees and
January, April, July and October,
fines due, except for appeals against
under pain of a fine of 2,000 CFAF.
the taxpayer, and shall be liable for
Such records shall also be an additional fine of 5,000 CFAF.
acknowledged on unstamped paper.
Section 402.- Where the transfer,
DIVISION IX: conveyance, conversion of
registered securities to bearer bonds
REGISTERED BONDS ISSUED
is effected in order to negotiate the
BY A MEMBER STATE OF
registered security, the certificate of
THE COMMUNITY AND
the Tax Collector referred to in the
REGISTERED ORDER
SECURITIES HELD BY preceding Section may be replaced
with a declaration of the parties on
DECEASED TRANSFER
unstamped paper, stating clearly the
Section 401.- The transfer, securities in question and indicating
conveyance, conversion of that the transfer is done to permit
securities to bearer bonds, or the payment of fees for transmission on
refund of registered securities death and that the proceeds shall be
issued by a member State of the paid directly to the competent Tax
Community, or registered securities Collector so as to receive the
of companies or of regional and declaration of estate through the
local authorities held from deceased intermediary responsible for the
or absent owners may not be negotiation.
effected except upon presentation Any intermediary who fails to effect
of a certificate issued without cost the payment provided for under the
by the Tax Collector who receives preceding paragraph shall be
payment of fees for transmission on personally liable to a fine equal to
death. the amounts unduly withheld.
Where the transfer, conveyance,
conversion, or refund requires the DIVISION X:
production of a certificate of FIRE INSURANCE TAKEN
ownership issued in accordance OUT BY DECEASED
with regulations governing PERSONS
registered securities, it shall be
Section 403.- In all declarations of
incumbent on the person drafting
transfer on deaths, heirs, legatees or
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donees, shall indicate whether the Whoever violates the preceding
movables being transferred have provisions shall be liable to a fine of
been insured against fire under a 5,000 CFAF.
still valid policy, stating the date of
the contract, the insurer’s name or DIVISION XII:
corporate name as well as the OBLIGATIONS OF
amount of the coverage. DEPOSITARIES OR DEBTORS
Any declaration of transfers on OWING AMOUNTS DUE AS A
death which fails to include this RESULT OF DEATH
specification shall be deemed to be Section 405.- (1) Government
non-existent. services, establishments or all other
bodies subject to control by
DIVISION XI: administrative authorities, firms,
NOTICE BY INSURERS companies, stockbrokers, money
Section 404.- Companies, changers, bankers, discounters, law
insurance companies and all other officials or business agents who are
insurers within the Community or depositaries, holders or debtors of
abroad which sign a fire insurance title deeds, sums or securities
contract or agreement that is still forming part of an estate on which
valid at the time of death for they have initiated proceedings,
movable property located within a shall forward, either prior to the
CEMAC State and forming part of payment, return or transfer, or
an inheritance or belonging to the within a fortnight following the
spouse of a deceased person shall, transactions, the list of the said title
within a fortnight from the day they deeds, sums or securities to the Tax
were informed of the death, forward Collector at their places of
to the Tax Collector at the place of residence. A receipt shall be issued
residence of the deceased, notice thereof.
containing the following (2) National life insurance
information: companies and their branch offices
1) insurer’s name or corporate set up within the Community and
name and registered address; foreign companies may not pay any
amounts, annuities or emoluments
2) full name and address of the to any beneficiary resident in the
insured as well as the date of his community following the death of
death or the death of the spouse; the insured person, except on the
3) the number, date and presentation of a certificate issued
duration of the insurance policy, free of charge by the Tax Collector,
as well as the value of the in accordance with Section 401 (1)
insured items. of this Code, establishing the
Acknowledgement of receipt payment or exemption from the tax
thereof shall be required. on transfer on death, except where
they prefer to hold as Treasury
guarantee a sum equal to the

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amount of the fees calculated on the Section 407.- The receipt for
amounts, annuities or emoluments registration shall be placed on the
due, up to the time they present the instrument registered or on the
certificate issued by the Tax declaration of the new owner.
Collector. The Collector shall show the date of
(3) Anyone who infringes the registration, the register folio
provisions of this Section shall be number, and the fees charged in
personally liable for the fees and words.
penalties due, except where a When the instrument contains two
petition is lodged against the or more provisions each subject to a
debtor, as well as an additional fine separate fee, the Collector shall
of 5,000 CFAF. mention them summarily and show
the separate fees charged.
DIVISION XIII:
OBLIGATIONS OF For instruments under private seal
COLLECTORS which are presented with the
original for registration, separate
Section 406.- Collectors of taxes registration fees shall not be
may not, for any reason, including charged and the receipt shall be
assessment by experts, defer the given on each copy.
registration of instruments and
transfers on which fees have been Section 408.- The Tax Collector
paid at the rates laid down in the may deliver extracts from his
present Code. registers only by order of the
President or the Court, when the
They may not suspend or halt said extracts or copies are not
procedure by withholding requested by a contracting party or
instruments or writs; provided that an assign thereof; they shall be paid
when an instrument or writ of which 1,000 CFAF for searching through
no copy is available contains each year indicated and a year
information that may be of value in commenced shall be considered as
determining liability to fees, the a full year.
Collector may have a copy made
and certified by the official who Section 409.- No public authority,
presented it. In the event of refusal, registration office, or any official
he may withhold the instrument for thereof, may grant a rebate or
not more than twenty-four hours in reduction of the duties laid down by
order to obtain a copy in due form this Code or suspend or cause the
at his expense, subject to claiming suspension of the collection of such
these costs back where applicable. duties, under pain of personal
liability.
The present provision shall apply to
instruments under private seal However, the Tax authority shall
which are presented for registration, reserve the right not to require a
subject to the provisions of Section declaration in the case of lineal
369 of this Code. inheritance and between spouses
where it can be presumed that such
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inheritance did not include fixed collection of stamp duty shall be the
property and is not liable to any same as those set forth in the
duty. Manual of Tax Procedures with
respect to direct taxes, duties and
DIVISION XIV: fees.
REBATE OR REDUCTION OF
Section 413.- Deleted.
FEES AND FINES
Section 414.- Deleted.
Section 410.- Competent
authorities in each Member State Section 415.- Deleted.
may grant a rebate or reduction of Section 416.- Deleted.
fees and fines.
DIVISION II:
CHAPTER XIII:
PROCEEDINGS BY PART IES
COLLECTION AND
AND COURTS
DISPUTES
Section 417.- Deleted.
DIVISION I: Section 418.- Deleted.
COLLECTION
Section 419.- Deleted.
Section 411(new).- Duties, taxes
and, in general, all other levies CHAPTER XIV:
normally collected by the STAMP AND STAMP DUTY
Directorate General of Taxation
shall be collected in accordance DIVISION I:
with the rules set out in the Manual GENERAL PROVISIONS
of Tax Procedures. Section 420.- Stamp duty in
Such claims shall, failing payment countries of CEMAC is established
within the time-limit, be made independent of registration fees, on
through collection orders issued by all papers to be used for civil and
the Taxation Centre with territorial legal instruments and documents
jurisdiction. which may be brought before law
courts as proof.
The taxpayer shall be notified of the
Collection Order, which shall serve It shall be collected on the basis and
as an injunction to pay without in accordance with the rules laid
delay the fees demanded which down in this Code.
shall be due forthwith. Section 421.- Stamp duty shall be
The notification of the Collection fixed according to the nature of the
Order shall stay the statute of instruments subject thereto.
limitations against the Tax There shall be no exemptions
authority and replace it with the except those expressly indicated in
statute of limitation under ordinary this Code.
law.
Section 422.- Stamp duty shall be
Section 412 (new).- The rules of paid by use of stamped paper, use of
procedure for litigation and stamping machine, use of adhesive

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stamps, or by endorsement for DIVISION II:
stamp duty, or against declaration STAMP DUTY BASED ON
or on production of statements or PAPER SIZE
extracts, or at a fixed rate.
A - General rules
Section 423.- Payment of fees of
any nature shall be by means of Section 428.- Stamp duty based on
adhesive stamps of a kind and with paper size shall be charged on all
various face values, of stamped paper used for original drafts,
paper, of endorsement for stamp extracts and true copies of the
duty, of machine stamping or on following instruments and
production of statements, except as documents:
provided for by this Code.
1) notarial instruments,
Section 424.- Each stamp shall extracts and copies thereof;
distinctly bear its price and the
legend shall be an inscription of the 2) instruments of bailiffs and
name of the member State of the copies thereof;
Community in which it was 3) instruments and judgments
produced. of lower courts or other such courts,
Section 425.- Without prejudice to the police, and arbitrators, extracts
any special provisions contained in and copies thereof;
this Code, the following shall be 4) special instruments of
jointly and severally liable for the lower courts and their registrars,
payment of stamp duty and fines: extracts and copies thereof;
- all signatories of 5) instruments of defense
sygnallagmatic instruments; counsels and proxies recognized by
the courts and extracts or copies
- lenders and borrowers of all
thereof, except, however, for pleas
obligations;
presented in letter form and giving
- law officials who have rise to prior pleadings or petitions;
received and drawn up
6) instruments of duly
instruments referring to
constituted administrative
unstamped instruments.
authorities which are subject to
Section 426.- In general, stamp registration or issued to citizens and
duty shall be paid by the party all copies and extracts of
whose interest the instrument instruments, in particular civil
serves. status certificates, and extracts of
decisions and proceedings of the
Section 427.- Stamp duty on all
said authorities, which are issued to
instruments between regional and
individuals;
local authorities of a Member State
or between a public body of the 7) instruments of
union on the one hand, and private administrative authorities and
individuals, on the other hand, shall public institutions concerning the
be borne by the latter. transfer of ownership, usufruct or
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enjoyment, public sale by auction to public or private, for use in respect
highest or lowest bidder and by of obligations, discharge, evidence,
tender and the sureties relating to applications or defense; all books,
such instruments; registers and copies of letters such
8) all memoranda, requests or as may be produced in court as
petitions in the form of letters or being authentic, as well as extracts
otherwise, addressed to duly and copies made of such books or
constituted administrative registers;
authorities or Government services; 19) extracts from criminal
9) instruments between records;
individuals under private contract 20) transires;
and copies of private revenue or 21) signed plans;
management accounts;
22) copies of title deeds;
10) registers of legal offices in
which instruments subject to 23) statements and invoices in
registration of original drafts are excess of 25,000 CFAF submitted
recorded as well as registers in to public accounting officers as
registries pertaining to civil and evidence of expenditure;
commercial matters; 24) declarations of verbal
11) registers of notaries, leases;
bailiffs and other law officials; 25) declarations of succession;
12) registers of firms and joint 26) acknowledgements of
stock companies; underestimation.
13) registers of private
establishments and schools; B - Special applications
14) instruments of business Section 429.- Copies of judgments
agents, directors, managers, destined to parties appointing
creditors’ syndics, and suppliers; notaries, counsels for the defense,
registrars, bailiffs, brokers and
15) instruments of post and auctioneers;
parcel services;
1) one of the two copies of the
16) instruments of bankers, declaration which law officials
merchants, ship owners, traders, must submit to the registration
manufacturers, brokers, office prior to conducting a public
stockbrokers, where they are sale by auction of movables; the
brought before law courts; copy subject to stamp duty is the
17) bills submitted to the State, one to be appended to the report of
semi-public companies, the sale;
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

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matters of direct taxes and other Section 430.- Photocopies and
such taxes; other reproductions using
3) proxies with regard to photographic means or others made
complaints submitted or defended to serve as copies or extracts shall
by others in matters of direct taxes be subject to stamp duty equal to
and other such taxes; that of written documents.
4) appeals against decisions of C - Special rules relating to
administrative courts in matters of copies of writs
tax complaints;
Section 431.- Stamp duty on
5) receipts for goods
copies of writs, of notifications of
deposited in bonded warehouses;
all judgments, and of instruments
6) money order payments or or documents shall be discharged
verification lists sent to creditors by by machine, stamping or by
registrars in registration and endorsement for stamp duty by the
taxation matters. Inspector on the first page of the
7) such documents shall be original of the writ at the time of
drafted on a half sheet of paper, its submission for registration
containing thirty-five lines per page formalities.
of twenty-five syllables per line, Section 432.- Notwithstanding the
compensation being made from entries prescribed by the law in
sheet to sheet; force in each Member State of the
Community, bailiffs and process
8) appeals in respect of ultra
servers shall clearly state at the foot
vires or breaches of the law, in
of the original and the copies of
pension matters;
each writ or process:
9) instruments drawn up to
1) the number of sheets of
establish insurance agreements or
paper used, both for copies of the
life annuities and all additional
original and for copies of the
clauses to these agreements, as well
documents served;
as copies or extracts thereof.
2) the stamp duty payable
based on paper size.
Any omission shall be punishable
with a fine of 2,000 CFAF.

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Section 433.- It may not be - on half a sheet of normal paper of
allocated as tax and law officials thirty-five lines per page and
may not request payment as refund twenty-five syllables per line;
of stamp duty on copies, any - on standard, more than thirty five
amounts exceeding the value of the lines per page and thirty five
stamps affixed in implementation syllables per line;
of the foregoing provisions. - on a register page, more than forty
Section 434.- Paper to be used for lines per page and forty syllables
producing copies of writs may not per line.
be smaller than half the size of a Section 437.- Any infringement of
normal sheet of paper. the provisions of Section 435 above
Section 435.- Copies of writs, shall be liable to a fine of 2,000
notifications of all judgments, and CFAF.
of instruments or documents must
be accurate, legible, without blanks D - Rates and collection
or deletions and without Section 438.- Paper to be used as
abbreviations. official paper for stamp duty
Section 436.- Copies of writs, purposes shall be produced in the
notifications from defense-counsel following sizes:
to defense-counsel and
notifications of any judgment,
instrument or document may not
contain:

Description Format

Length Width

- register page 54 42

- standard paper 42 27 or 29.7

- ½ sheet of normal 27 r
21
paper 29.7

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They shall bear a special The adhesive stamp must be affixed
watermark, made of the pulp itself; on the top left-hand corner of the f
the mark on official paper shall be the page.
at the top left-hand corner of the
Section 441.- Wherever this Code
page.
permits or requires the use of
Section 439.- (1) Persons who adhesive stamps, the stamp shall be
desire to use paper other than the obliterated by law officials or civil
official paper types or parchments servants for instruments published
shall be required to stamp them and by the parties for private
prior to their use. instruments not compulsorily
In that case, the paper shall be subject to the registration
stamped by machine, but the mark requirement.
shall be on the top right hand side of For instruments which by their
the sheet. nature must be submitted to a
(2) The stamp duty on service, the obliteration shall be
administrative documents issued done by the said service.
through electronic means shall be Section 442.- Obliteration shall
paid on-line, in accordance with the consist of an inscription in ordinary
procedures specified by regulation. black ink across the seal of the date,
Section 440.- Tax Collector may place at which the stamp was
substitute the endorsement affixed and the signature of the
formality for any kind of stamp duty competent person who effected the
based on paper size by affixing obliteration.
adhesive stamps. Obliteration may also consist of
Paper or parchment to be used in signing in thick ink, stating the
drafting instruments of all kinds and place of residence, the name or
copies issued by law officials may company name of the party, as well
be stamped by affixing adhesive as the date of obliteration. This shall
stamps, provided that such paper be done in such manner that the
and parchments are stamped before text, date and signature or seal go
their use. over the edge of the stamp on each
side.
Section 443.- There shall be an
adhesive stamp of a single size for
the payment of all fixed general or
special rates.

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Section 444.- The rate of stamped more lines per page and syllables
paper supplied by the per line other than as stipulated in
administration and stamp duty Section 435 above.
based on paper size which Section 449.- Parties who draft an
taxpayers cause to be stamped shall instrument by private agreement
be determined by each State, shall prepare a copy on stamped
according to the following sizes: paper, with the same signatures as
Description (Format) Rate those on the instrument itself, which
shall be lodged at the Tax
- register page (0.42 x 0.54) - Collection Office when so required.
- standard paper (0.27 x 0.42) - Section 450.- A fine of 2,000 CFAF
- Half sheet of (0.21 x 0.27) -
shall be paid for:
normal paper 1) any public instrument or
copy written on unstamped
Section 445.- Stamp duty shall not paper;
exceed 1,600 francs or fall below 2) each instrument or
300 CFAF, irrespective of paper document signed under private
sizes, whether they exceed register agreement and subject to stamp
paper or duty based on paper size, but
which was written on unstamped
Section 446.- If paper or
paper;
parchments that are subject to
adhesive stamp are of sizes other 3) each copy which contains a
than those of official paper, the duty higher number of lines per page
based on paper size shall be paid at than that prescribed under
the rate of the next higher size of Section 448 of this Code.
official paper. Offenders shall, in addition, pay the
relevant stamp duties.
E - Prescriptions and
prohibitions of stamp duty based DIVISION III:
on paper size STAMP DUTY ON THE ISSUE
OF CERTAIN DOCUMENTS
Section 447.- Notaries, bailiffs, AND MISCELLANEOUS
arbitrators and clerks and other ITEMS
public depositaries may use only
stamped paper either of half the size A - Passports, passes, safe-
of standard paper or the next higher conduct and visas
size for copies and extracts they
issue in respect of instruments in Section 451.- Fiscal stamp rates for
their custody to serve as originals of the issue or extension of the validity
those filed or appended. of passports for individuals or
groups of persons shall be fixed by
Section 448.- Paper used for copies each State.
may not contain, with
compensation from page to page,

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This rate shall be collected by - visa on a collective passport;
means of fiscal stamps affixed by - re-entry visa;
the Administrative authority on the
passport booklet in use in each - re-entry visa valid for one year
Member State. and for a single entry;
Section 452.- Authorities - re-entry visa valid for one year
responsible for issuing passports and for multiple entries;
shall have the right to extend the - re-entry visa valid for 18 months
validity thereof. and for a single entry;
Such extension shall be established - re-entry visa valid for 18 months
by fiscal stamps affixed on the and for multiple entries.
passport.
Section 456.- Nationals of Member
These stamps shall be affixed close States of CEMAC shall be
to the extension inscription by the exempted from payment of stamp
competent authority and shall be duties referred to in Section 454
obliterated as stipulated in Section above.
442 of this Code.
Nationals of countries outside
Section 453.- The stamps affixed CEMAC shall be exempted from
on a group passport shall be valid payment of stamp duties stipulated
only for one return trip. in Section 455 above, subject to
Section 454.- The stamping of an reciprocity.
exit visa on a passport may entail Section 457.- Visa fees on national
payment of stamp duty. passports issued to foreigners shall
be collected by affixing stamps.
Section 455.- The visa stamped on
These stamps shall be affixed on the
passports of nationals of countries
passport close to the visa
outside the Community and which
inscription. They shall be
are issued through diplomatic or
obliterated by a signature in bold
consular services of Member States
ink indicating the date of
shall entail payment of stamp
obliteration and in such manner that
duties; the visas involved are:
the inscription extends over the
- non-stop transit visa; edge on both sides of the adhesive
- transit visa for a stay of less than fiscal stamp.
10 days; Section 458.- Where a passport or a
- visa for a short stay of between visa is issued without charge by the
10 days and three months; administrative authority after
- tourist visa (less than 30 days); justification on the person’s
destitution, it shall be indicated on
- visa valid for one year and for a the passport or near the visa that it
single or multiple entries; had been issued free of charge.
- permanent visa for a stay of Failing such indication, the holder
more than three months; may be deemed to be using an

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unstamped passport and liable to a C - Motor vehicles
fine of 5,000 CFAF in addition to
the stamp duty stated above. 1- Stamp duty on driving
licenses
Section 459.- Passes issued in lieu
of passports and safe conducts Section 464.- A stamp duty shall be
abroad and which are valid for a charged on driving licenses,
short stay and a return trip shall be depending on whether they are:
subject to stamp duty.
- national driving licenses; or
B - Identity and residence cards - duplicates thereof.

Section 460.- Identity cards and the Section 465.- The issuing of
duplicates thereof issued in each proficiency certificates to drive
Member State of the Community, as some urban transportation vehicles,
well as their renewal shall be especially taxis, shall be subject to
subject to stamp duty. stamp duty.

Section 461.- Residence cards 2 - Vehicle registration licenses

issued to foreign nationals shall be
subject to stamp duty, depending on Section 466.- Vehicle registration
whether it is: licenses of motor vehicles and other
- a renewal; or motorized conveyances and the
duplicates thereof shall be subject
- a duplicate.
to a stamp duty.
Section 462.- Residence permits
issued to foreigners shall be subject D - Firearms licenses
to a stamp duty at the following
rates: Section 467.- Firearms licenses
- temporary resident, validity of shall be subject to stamp duty at the
not more than one year; time they are issued or renewed.
This shall also apply to duplicates
- ordinary resident, validity of not
thereof.
more than one year;
- privileged resident, validity of E - Licenses for hunting and
not more than two years. like Activities
Section 468.- Licenses for hunting
Section 463.- Stamp duty
and like activities mentioned below
applicable to identity cards,
as well as duplicates thereof shall be
residence permit issued to
subject to a stamp duty, as follows:
foreigners shall be paid by affixing
adhesive stamps. They shall be (a) small game hunting license for
obliterated in accordance with the residents;
provisions of Section 442 above. (b) small game hunting license for
non-residents;

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(c) big game hunting license for Section 470 a: Contentious and
residents; non-contentious claims,
(d) big game license for applications for deferment of
nonresidents; payment, applications for
compensation, refund or restitution
(e) license to capture wild animals; of taxes, applications for tax
(f) professional photographic incentives and rebates, applications
hunting license; for tax transactions and for
(g) amateur photographic hunting approvals or authorisations of any
license; kind are subject to a specific stamp
duty
(h) professional cine-camera
hunting license;
DIVISION IV:
(i) amateur cine-camera hunting
STAMP DUTY ENDORSED IN
license.
DEBIT
F - Transport contracts and bills Section 471.- A special visa on the
of lading instrument in lieu of stamp duty
endorsed in debit shall be required
Section 469.- Bills of lading drawn for instruments which are subject to
up in respect of the transport of special visa in lieu of registration in
goods by river or sea shall be debit and which are not exempted
subject to stamp duty regardless of from stamp duty. All instruments
the number of copies. which are subject to registration in
This duty shall be paid against a debit and not exempted from stamp
declaration during the first month of duty shall be subject to stamp duty
each quarter for all bills of lading endorsed in debit.
drawn up in the previous quarter. Section 472.- The requirement for
Section 470.- Contracts for the endorsement in debit shall be
transportation of goods by road, air concretized by a visa which is dated
or inland waterway established by a and signed by the competent Tax
waybill or any such other document Collector. The visa shall state in
shall be subject to stamp duty. detail the fees subsequently due in
figures and the total thereof in
This duty shall be collected on the
words.
basis of a statement following
declaration by the carriers during DIVISION V:
the first month of each quarter for GENERAL EXEMPTIONS
transport documents used during
the previous quarter. Section 473.- In addition to
In case of transportation within instruments which may be
member States of the Community, exempted by special instruments,
this duty shall be collected at the the following shall, in general, be
place where the contract was drawn exempted:
up.
General Tax Code – 2023 Official Edition - 170
1) all judgments or judicial 13) service books;
decisions regardless of the court 14) military service books;
concerned, and which are not final; 15) diplomatic and service
2) instruments drawn up by passports issued to civil servants
virtue and in application of and employees of member States
regulations on industrial accidents travelling abroad on mission;
and occupational diseases, as well 16) receipts of all kinds;
as copies of reports of
investigations parties may cause to 17) instruments drawn up by
be issued to them in matters of notaries and certified documents
industrial accidents; establishing or giving notification
of the dissenting voice of
3) all instruments drawn up in ascendants to a marriage to be
the implementation of labour law; contracted;
4) registers of all public 18) opinions of parents of
administrative services and public minors whose indigence has been
establishments for maintaining established by competent
order and for general authorities;
administration;
19) quarterly lists of death
5) instruments on advances certificates which mayors forward
from securities of Member States or to Tax Collectors, as well as
securities issued by the Treasuries receipts thereof;
of these same Member States;
20) petitions and memoranda
6) application for legal submitted to constituted authorities,
assistance by an individual written administrative services, as well as
on plain paper; petitions for assistance forwarded
7) application for a police to constituted authorities;
record issued to individuals; 21) requests for information or
8) checks and bank transfer routine correspondence addressed
orders; to public administrative services;
9) checks drawn on post office 22) instruments relating to the
accounts; swearing in of magistrates, civil
10) receipts issued to registrars servants or employees of member
by Tax Collectors, extracts of States, of their auxiliary services or
judgments which registrars must of their regional and local
furnish in the implementation of the authorities;
laws on registration; 23) instruments or documents
11) indigency certificates, for the sole purpose of protecting
passports and visas on passports war orphans;
issued to indigents who are 24) declarations referred to by
recognized as being unable to pay trade register regulations;
the cost;
12) trade registers;
General Tax Code – 2023 Official Edition - 171
25) civil status registers and 36) notifications by bailiffs in
annual and ten-year tables of these respect of rulings without the
registers; requirement for immediate
26) work certificates issued to execution for the recovery of
workers, employees or servants; commercial claims below 25,000
francs;
27) the second copy kept in the
service in charge of registration of 37) non assessment certificates,
the declaration in respect of the tax returns or copies thereof, issued
public sale by auction of movables; by administrative services.
28) instruments for purchase, DIVISION VI:
exchange or lease and in general all MISCELLANEOUS
written documents whose prices PROVISIONS
and fees are charged to member
States as well as their regional and Section 474.- No person may sell or
local authorities; endorse in debit stamps or stamped
papers or use a stamping machine
29) tax returns of all kinds;
except when so commissioned by
30) declarations in respect of the Administration under the pain
settlement of taxes and custom of a fine of CFAF 1, 000, 000 (one
duties; million) in the first instance and
31) all contracts concluded CFAF 10, 000, 000 in case of a
between member States and their subsequent offence, without
regional and local authorities in prejudice to criminal sanctions.
respect of the recruitment of Fiscal stamps and stamped paper
personnel of administrative seized from persons selling them
services; shall be confiscated for the benefit
32) all instruments and of the Treasury.
transfers between social insurance Section 475.- Subsidiary outlets
bodies in the execution of their may be set up by special regulations
social mission and whose fees enacted in the manner in force in
would have been borne by the said each Member State.
bodies;
Section 476.- Stamps or stamped
33) purchase orders for goods
paper used on any instrument may
in firms, in accordance with local
not be used for another instrument,
practices;
even if the paper was not used
34) applications for completely.
authorization to transfer capital and
import or export goods; Section 477.- No two instruments
may be drawn up or dispatched one
35) procedural instruments in after the other on the same stamped
respect of legitimation of children paper, irrespective of any common
born out of wedlock; practice or regulation to the
contrary.

General Tax Code – 2023 Official Edition - 172

Except for: Section 480.- Statements of fees
- ratification of instruments drawn up by defense counsels,
drawn up in the absence of bailiffs, registrars, notaries and
parties concerned; clerks must indicate clearly in a
separate column and for each
- receipts for sales and those for disbursement, the amount paid as
refunds on settlement contracts fees to the Treasury.
and obligations;
Section 481.- Where a bill, share
- reports on acknowledgement certificate, security, book, note,
and removal of the seals which insurance policy or any other
may be prepared following a instrument subject to stamp duty
report on the affixing of such and not registered is referred to in a
seal, and the notifications of public, judicial or extrajudicial
bailiffs which may be written instrument, and should not be
subsequent to interlocutory presented to the Tax Collector at the
judgments and other documents time of registration of such
for which copies are issued. instrument, the law official shall be
Several authentic receipts may be bound to explicitly state in the
given or issued by accountants of instrument whether the security has
public funds on the same sheet of been stamped at the prescribed rate
stamped paper for advance on one and to indicate the amount of the
and the same claim or a single stamp duty paid.
period of a leasehold or rents. All In case of omission, notaries,
other receipts issued on the same defense counsels, registrars, bailiffs
stamped sheet of paper may not and other law officials shall be
have more effect than they would liable to a fine of CFAF 10, 000 for
have had on an unstamped paper. each offence.
Section 478.- The imprint of the
stamp may neither be covered nor Section 482.- It shall also be
altered. forbidden for any Tax Collector to:
Section 479.- It shall be forbidden - register any instrument which is
for notaries, bailiffs, registrars, not drafted on stamped paper at
artists and experts to act, for judges the prescribed rate or which has
to pronounce any judgment, for not been endorsed for stamp duty;
public administrative services to - accept for registration protests of
draft an order on an instrument, negotiable bills without such bills
register or bill of exchange which is being presented to him in due
not on paper stamped at the form.
prescribed rate or not endorsed for
stamp duty. Section 483.- Private documents
drafted on unstamped paper without
No judge or law official may mark
breach of stamp duty regulations,
or sign a register subject to stamp though not included in the list of
duty, if the pages thereof are not exemptions may not be brought
stamped.
General Tax Code – 2023 Official Edition - 173
before law courts without having engaged in banking activities with a
been either stamped by machine, view to controlling the payment of
endorsed for stamp duty or stamped stamp duties owed by the latter as
using adhesive stamp, under pain of well as third parties.
a fine of CFAF 10, 000 in addition
Section 487.- The same shall also
to the stamp duty.
apply to all law officials and traders
Section 484.- Subject to agreements who make an annual turnover of
aimed at avoiding double taxation, more than one million (1,000,000)
any instrument drafted or signed CFAF.
abroad shall be liable to stamp duty
Section 488.- No administrative
before it can be used in a member
services in member States, nor their
State of the Community, either in a
regional and local authorities
public instrument, in any
enterprises transferred or controlled
declaration or before a judiciary or
by these States, establishments or
administrative authority.
bodies whatever subject to the
Section 485.- All business firms control of the administrative
regardless of their form and object, authority, may use professional
all partnerships, entrepreneurs of secrecy to bar employees of
any kind of enterprise, all insurance registration services ranking at least
companies for insurance as Inspector or acting in that
transactions located in member capacity, who, for purposes of
States of the Community shall be establishing the amount of taxes
subject to control by employees of owed by virtue of existing
the Directorate of Taxation and instruments, need access to
Inspector-Controllers; they shall be 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 capacity, shall be entered in a report and shall
at both the head offices and branch be punishable by a fine of 50,000
offices, access to their books, CFAF.
registers, securities, policies, Section 490.- In addition to the fine
revenue expenditure and prescribed in Section 489 above,
accounting documents and any any firms, partnerships and others
other document such as minutes, subject to control by employees of
reports, and correspondence to registration services shall, in case of
enable them ascertain whether proceedings, be ordered to present
stamp duty regulations are being the documents withheld under pain
respected. of a minimum penalty of 500 CFAF
Section 486.- The powers granted per day of delay.
to employees of the Directorate of This penalty shall run from the date
Taxation in application of Section of signature by the parties or of
485 above in respect of firms may notification of the report drawn up
equally be exercised with regard to to establish the refusal to execute a
any person(s) or establishment(s) duly notified judgment. It shall
General Tax Code – 2023 Official Edition - 174
cease on the day it is established Section 494.- With regard to stamp
through an inscription by an duty collected by the registration
employee effecting controls on one service and which are not subject to
of the main books of the firm or the payment of fines for late
establishment to the effect that the payment by the instruments in
Administration has been able to force, interests on overdue
gain access to the documents payments shall, with effect from the
requested. date of the distraint order, be
calculated at the rate of 6% per
Section 491.- Employees of the
month of delay for overdue
Directorate of Taxation shall be
amounts. Any month commenced
authorised to seize whatever
shall count as a full month.
instruments, registers, bills or
documents which violate the stamp Section 495.- For purposes of
duty regulation and which are collecting stamp duties, additional
presented to them. These shall be fees, fines and penalties, the
appended to their report, except Treasury shall have a preferential
where the offenders agree to sign right over the debtor’s furniture and
the said reports or pay the fine and personal effects.
the stamp duty on the spot. This right shall be similar to that
Section 492.- Customs, Taxation or provided for in respect of
Treasury Directorate employees registration fees.
shall have the same powers as
Section 496.- Any offences against
employees of the registration
stamp duty regulations shall be
service in respect of establishing
punishable by additional fees, with
stamp duty offences in instruments
a minimum of CFAF 10, 000.
or documents under private
agreement and of seizing Section 497.- Any infringement to
documents. the provisions of Section 476 above
Section 493.- Stamp duties and shall be punishable by a fine equal
fines for related offences shall be to five times the value of the stamps
collected by distraint order failing used, with the minimum fine being
which proceedings shall be 10,000 francs.
instituted and judgment passed in
accordance with the registration
regulation.

General Tax Code – 2023 Official Edition - 175

 CHAPTER XV: States of the Community, shall be
TRUSTEESHIP OF ESTATES entrusted to an official trustee or a
IN ABEYANCE AND provisional administrator.
UNCLAIMED PROPERTY
B - General obligations of the
DIVISION I: official trustee or provisional
GENERAL PROVISIONS administrator

A - Official trustees or Section 501.- Official trustees or

provisional administrator provisional administrators shall
discharge their duties diligently
Section 498.- Within the territory of particularly by:
each member State of the - ensuring full execution of the
Community, the management of clauses of the contract;
unclaimed property and trusteeship
of estates in abeyance and property - ensuring that timber is conserved;
declared unclaimed shall be - ensuring that land, livestock,
entrusted exclusively to Taxation buildings, furniture, tools and any
Services which shall act as official other objects are entered in the
trustees or provisional inventory report;
administrator thereof through its
- collecting all sums and securities
employees.
appertaining to the estate;
Section 499.- The duties of official
- instituting any proceedings
trustee or provisional administrator
necessary against debtors of the
shall consist of managing and
estate in abeyance and unlawful
administering property of estates in
holders of unclaimed property;
abeyance and unclaimed property.
For this purpose, employees who - keeping the books on their
perform these duties in the capacity management;
of legal proxies shall administer and - regularly informing the
manage movables and fixed Trusteeship Council and reporting
entrusted to them so as to preserve to the court on their management.
such property and maintain their
Section 502.- The official trustee or
profitability in the best possible
provisional administrator may not
manner, until such time that the said
repair buildings entrusted to them
property shall become State
when the cost of such repairs
property or they shall be handed
exceeds the amount set by each
over to heirs, who make themselves
member State, unless expressly
known later.
authorized by the court.
Section 500.- The administration of
Section 503.- The official trustee or
the estate of persons who are
provisional administrator shall be
missing or absent and who have no
personally liable for any gross
heirs or duly appointed
negligence he may commit in his
representatives in the member
management until the accounts are
General Tax Code – 2023 Official Edition - 176
officially approved and closed. He granted remuneration whose
shall in this case bear any expenses amount shall be determined by each
pertaining to the estate. member State of the Community.
Section 504.- With regard to title The public accounting officer shall
deeds and before instituting legal receive special remuneration for
proceedings, the official trustee or centralizing the trusteeship receipts.
provisional administrator shall The remuneration, including out of-
obtain the authorization of the pocket expenses, of the official
Trusteeship Council. trustee or provisional administrator,
Where the official trustee or as well as that of the public
provisional administrator acts accounting officer shall constitute a
without such authorization, he shall preferential claim on the estate.
be deemed to have committed a They shall rank with court charges.
gross negligence. Authorization The various official trustees or
shall not be necessary for provisional administrators shall pay
instruments that are purely to the central authority (Department
provisional in nature. of Taxation) responsible for
Section 505.- Where the official controlling all Trustee Offices a
trustee or provisional administrator certain percentage to be determined
is unavailable, he shall be by each member State, of all
represented or replaced by another remittances collected.
officer.
DIVISION II:
Section 506.- When property and ESTATE IN ABEYANCE
effects appertaining to the same
estate are situated in several A - Information of the
jurisdictions, the said property and official trustee or provisional
effects in each jurisdiction shall be administrator
administered separately by the
official trustee or provisional Section 508.- Under pain of the
administrator of that jurisdiction, prosecution and penalties provided
who shall hand them over to the for by the law in force in the
trustee of the place of settlement of member States, the director of
the estate. hospitals, clinics, and hospital
establishments, keepers of inns and
C - Remuneration of the official hotels, and all those in whose
trustee or provisional premises a person has died shall be
administrator bound to inform the civil status
registrar thereof, and to declare the
Section 507.- Irrespective of his sums of money, documents and
out-of-pocket expenses in respect other moveable effects that were in
of taxes and charges, fees and the deceased’s possession at the
allowances, the official trustee or time of death.
provisional administrator shall be

General Tax Code – 2023 Official Edition - 177

When a death is notified, the civil responsible for establishing the
status registrar shall ascertain inventory, and call upon the debtors
whether the heirs of the deceased to come forward.
are absent or unknown and The official trustee or provisional
immediately inform the official administrator shall take all
trustee or provisional administrator necessary steps to find the rightful
who shall, if need be, take claimants.
possession of the property left by
the deceased. D– Inventory
The official trustee or provisional Section 511.- Not more than twenty
administrator shall inform the five (25) days after the affixing of
President of the court of the place of the seals, the official trustee or
death. provisional administrator shall have
B - Affixing of seals the seals removed and an inventory
Section 509.- The official trustee or of the estate in abeyance
provisional administrator, having established.
been informed of a death and When the assets of the estate do not
established that no heirs, sole or exceed an amount set by each
residuary legatee and executor has member State or consist solely of
come forward, may or should, securities, a description drafted by a
before the expiry of the deadline for judge assisted by a registrar, in the
filing of a vesting order, request the presence of the official trustee or
court to transfer the estate to provisional administrator, shall, to
temporary possession, seek avoid expenses, take the place of
authorization to have seals affixed the inventory.
and assume control of the estate Section 512.- Any inventory shall
presumed to be in abeyance or the begin with an examination of
unclaimed property. documents in order to identify the
C - Advertising heirs who are absent and, if need be,
obtain information concerning their
Section 510.- The official trustee or
place of residence and especially
provisional administrator shall as
establish the existence or absence of
soon as possible have notice of an
a will.
estate deemed to be in abeyance
published free of charge in the Section 513.- When the documents
Official Gazette or in a journal of of the deceased or absent person
legal notices of the member State in listed in the inventory contain
which the said estate is found or by information concerning the heirs,
any other means. the official trustee or provisional
This notification shall call upon the administrator shall, without waiting
creditors of the estate to prove their for the end of the inventory
claims either to the official trustee operations, immediately notify
or provisional administrator or, them by letter, to be marked in the
where applicable, to the law official appropriate register, and insofar as
General Tax Code – 2023 Official Edition - 178
possible, of the assets and liabilities closed, subject to authorization by
of the estate. court order.
A copy of the said letter shall be The sale shall in principle be by
kept in the estate file. public auction; provided that a
private sale may be made subject to
Section 514.- Not more than fifteen
court order specifying the names
(15) days after the close of the
and occupations of the purchasers
inventory, the official trustee or
and the proposed prices.
provisional administrator shall
forward to the taxation authority Section 516.- Real estate may be
and the Lands Department a sold only in exceptional cases by
statement setting out: the official trustee or provisional
1) the full name and administrator within the framework
occupation of the deceased; of his management duties, subject
to express authorization by a court
2) the date and place of death; ruling or by any other competent
3) the place of birth of the authority 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 if
Section 517.- Under pain of nullity,
known;
the official trustee or provisional
5) the full names and administrator, his relatives or
addresses of partners; connections shall not, whether
6) the names and addresses of directly or indirectly, purchase by
the legatees or executors; private sale or auction any real
7) the date of the will; estate, moveable property or
securities appertaining to the estate
8) the content and date of the 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 shares
Section 515.- The official trustee or in a company, the official trustee or
provisional administrator may provisional administrator shall
cause the moveable effects which assume the deceased’s rights and
are liable to deteriorate to be sold, obligations in the said company.
even before the inventory has been

General Tax Code – 2023 Official Edition - 179

The official trustee or provisional - against proper statements of
administrator shall cause to be ranking or collective
presented to him the securities authorization, in the case of
which belonged to the deceased in preferred claims or mortgaged
order to certify the rights of the debt.
estate in the general inventory.
D - Supervisory institutions
B - Accounting obligations
of the official trustee or 1 - Trusteeship council
provisional administrator
Section 522.- A Trusteeship
Section 519.- The official trustee or Council shall be formed in each
provisional administrator shall, for judicial area with a Tax Collection
management purposes, keep the Office, comprising at least 3 (three)
following registers: members as follows:
- a journal of receipts and expenses; - President of the court, chairman ;
- a register or accounts ledger. - a Judicial or Legal Officer
member;
These registers shall be numbered
and initialed by President of the - a Government representative
Court with jurisdiction over the Tax member.
Collection Office. Section 523.- The Trusteeship
Council shall examine matters to be
Section 520.- At the end of each
brought before law courts or any
month, the official trustee or
matter which the official trustee or
provisional administrator shall
provisional administrator may
deposit all receipts collected during
submit to it.
the month with the Collector of
Taxes. Grounds shall be stated for the
decisions of the Trusteeship
Section 521.- For each estate under Council which shall take the form
this administration, the official of opinions; they shall be notified to
trustee or provisional administrator the official trustee or provisional
shall draw up a complete list of administrator by the chairman.
creditors. The said list shall be
submitted to the President of the Section 524.- The Trusteeship
court in order that payment of the Council shall meet as often as
said creditors may be authorized necessary. It shall be convened by
after considering any opposition. its chairman on his own initiative or
at the request of the official trustee
The official trustee or provisional
or the provisional administrator.
administrator shall pay the
creditors: The minutes of meetings shall be
recorded in a special register signed
- against certified statements or
by the chairman.2 - Reserved fund
accounts signed by him in the case
of unsecured debts;

General Tax Code – 2023 Official Edition - 180

Section 525.- Where the essential DIVISION IV:
management expenses in respect of END OF THE TRUSTEESHIP
an estate, including court charges,
cannot be covered by the sums A - Handing over of estates in
collected, such expenses shall be abeyance and unclaimed
defrayed from a reserve fund. property
Section 526.- It shall be forbidden Section 528.- The management of
for the official trustee or provisional the official trustee or provisional
administrator to defray the administrator shall be terminated
expenses of an estate with funds when one of the following occurs:
from another.
1) the property of the
Therefore, each year, on the trusteeship is liquidated and the
recommendation of the Trusteeship proceeds paid into the Treasury;
Council and where the need arises,
the Minister in charge of Finance 2) the estate is handed over to
shall order a repayable advance to the State, where the heirs or rightful
be mad available to the official claimants failed to come forward
trustee or provisional administrator, within the period prescribed by
subject to an application by the each member State;
latter previously endorsed by the 3) the estate in abeyance is
Trusteeship Council. handed over to the heirs (or to their
The said advance shall be repaid authorized representatives) whose
from subsequent receipts. rights have been recognized after
the institution of the estate
Where the expenses are more than proceedings.
the income, the excess expenses
shall be provisionally debited to the Section 529.- At the end of the
Treasury, subject to regularization. time-limit set by each member
State, and after the accounts have
Section 527.- The official trustee or been closed following a court
provisional administrator shall keep ruling, the amounts paid into the
a special account of sums advanced Treasury by the official trustee or
from the reserve fund. provisional administrator into a
At the end of each fiscal year, he special account shall be transferred
shall append it to the general to the State, as well as securities and
management account which shall movables held by the official
be entered in the books of the public trustee or the provisional
accounting officer of the area. 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

General Tax Code – 2023 Official Edition - 181

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

General Tax Code – 2023 Official Edition - 182

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

General Tax Code – 2023 Official Edition - 183

of the estate managed by the official -………………………. (deleted).
trustee or provisional administrator.
Heirs who have been reinstated b) At the intermediate rate of
shall settle the fees on the estate 10%:
liquidate in accordance with the
provisions of this Code. - instruments and transfers of built-
on urban estates;
SUB-PART II: - instruments and transfers
UNHARMONIZED provided for in Section 341 (2) of
this Code, excluding leases of
LEGISLATION IN THE
buildings in rural areas for
CEMAC ZONE business purposes;
CHAPTER I: - transfers of businesses and good
RATES OF REGISTRATION will.
FEES
- instruments and transfers of
Section 542.- (1) Stamp duty on businesses provided for in Section
bills of lading and transport 341 (1), excluding new
contracts as well as on advertising merchandise which is subject to
shall be paid at the office of the the reduced rate of 2% when the
competent Collector of Taxes of the conditions laid down in the same
area within 15 (fifteen) days of the paragraph have been fulfilled.
month following that during which
the taxable transaction was carried c) The average rate of 5%:
out.
(2) Companies under a specialized - deeds and transfers of non built-
management unit shall declare and on urban and built-on rural
pay registration fees, on private estates;
agreements, stamp duty on - instruments and transfers
advertising and axle tax to the provided for in Section 342
latter. including rural leases for business
(3) The rates of the various duties uses and excluding leases of
provided under Chapter 11 Part 1 of dwelling houses in rural areas;
this Code shall be determined in - any agreement aimed at enabling
accordance with provisions of an entity to carry out an activity
Sections 544 to 547 below. that was carried out by a previous
holder, even where the said
DIVISION I: agreement concluded with the
PROPORTIONAL DUTIES latter or his successors in title is
Section 543.- The following shall not accompanied by a transfer of
be liable: customers;
- massive disposals of company
a) to the high rate of 15%: shares where they do not entail
transfer of the business.
General Tax Code – 2023 Official Edition - 184
The average rate shall be reduced to this Code, deeds and transfers
2% for rural non-built-on estates of property to associations
under the official price list. recognised as being of public
Subject to the provisions of benefit and duly authorised
Sections 350 and 545, public religious bodies.
contracts of 5,000,000 CFAF and
above, paid from the budget of the
State, local and regional authorities, f) For the specific case of public
and administrative public procurement, the applicable
establishments. rates shall be as follows:

d) The reduced rate of 2%: - 7% for public purchase orders

defined as public contracts and
- instruments and transfers of non- others worth less than five
built-on rural estates; millions paid from the budget of
- transfers, even indirect, in the state, decentralized local
Cameroon or abroad, of shares authorities and public
and bonds of companies with establishments, irrespective of the
registered offices in Cameroon. source of funding;
In this case, the stamp duty base - 5% for letters of purchase defined
shall be the portion of the transfer as public contracts and orders
price corresponding to the foreign worth five million or more, but
entity’s share of the capital of the less than fifty millions paid from
Cameroonian company. the budget of the state,
decentralized local authorities and
- rural leases for residential public establishments,
purposes; irrespective of the source of
- decisions of the Court of Appeal funding;
pertaining to sentences ranking of
- 3% for public contracts defined as
creditors, liquidation or
public orders for amounts equal to
obligations in respect of the sums
or more than fifty millions paid
and securities and interests.
from the budget of the state,
e) At the super reduced rate of decentralized local authorities and
1%: public establishments,
irrespective of the source of
- instruments and transfers funding.
provided for in Section 344
above. However, as regards DIVISION II:
release of mortgages, the tax DEGRESSIVE FEES AND
calculated shall be reduced by PROGRESSIVE FEES
three-quarters; Section 544.- A - Digressive fees
- notwithstanding the
provisions of section 344 of

General Tax Code – 2023 Official Edition - 185

The digressive fees provided for in - proportional fee of 10% on
Section 346 of this Code shall be prices in the 15,000,001 to
fixed as follows: 20,000,000 CFAF bracket;
- 2% with a maximum of
- proportional fee provided
for in Section 543 (a) above on
750,000 CFAF for capital
ranging from prices above 20,000,000 CFAF.

0 to 750, 000,000;
- 1.5% with a maximum of
1,500,000 CFAF for capital
ranging from 750,000,001 to
1, 500,000,000;
- 1% with a maximum of
3,000,000 CFAF for capital
ranging from 1,500,000,001 to 3
,000,000,000;
- 0.5% with a maximum of
5,000,000 CFAF for capital
ranging from 3,000,000,001 and
5 ,000,000,000;
- 0.25% with a maximum of
2,500,000 CFAF for capital
above 5,000,000,000 CFAF.

B - Progressive fees

a) Transfers for purposes of

building for outright sale or
leasing purchase.
Transfers made under the
conditions laid down in Section 347
of this Code shall be subject to the
following progressive fees:
- fixed fee laid down in
Section 353(3) above on prices in
the 0 to 5, 000,000 CFAF
bracket;
- proportional fee of 2% on
prices in the 5,000,001 to
10,000,000 CFAF bracket;
- proportional fee of 5% on
prices in the 10,000,001 to
15,000,000 CFAF bracket;
General Tax Code – 2023 Official Edition - 186
b) Transmission on death. CFAF giving rise to graduated
stamp duty.
1) The fees for transmission on
b) Fixed rate of 20,000 CFAF
death provided for in Section 348
of this Code shall be progressive The under mentioned instruments
and charged as follows: shall be subject to the fixed
registration fee of 20,000 CFAF
- in the 0 to 2 000 000 bracket giving rise to graduated stamp duty:
……………………………… 2%; - cancelled ;
- in the 2 000 001 to 5 000 000 - mortgage charges to
bracket..…………………... 3%; guarantee debit balance on
- above 5 000 000. current account or to guarantee
…….....…….……………… 5%. bonds;

2) Deleted. - sureties, etc;

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

General Tax Code – 2023 Official Edition - 187

B - Fixed rates as minimum microfinance institutions, for the
payment realization of their mortgage,
provided that:
The following shall be subject to a
fixed rate hereunder regarded as a - the commitment to resell the
minimum payment and not giving estate is made by the bank in a
rise to graduated stamp duty: tender or separate instrument;
- the actual resale takes place
a) fixed rate of 20,000 CFAF : within 5 (five) years.
- the instruments and transactions
provided for under Section 351 2) loan agreements to finance
above shall be subject to the agro-pastoral and fisheries
provisions of Section 545 (b) operations.t;
above. 3) Transfer or use of movable
or immovable property which is
b) Fixed rate of 12,000 CFAF subject to the Value Added Tax;
The instruments and transactions 4) Public service concession
referred to in Sections 352 and agreement;
546(b) of this Code; 5) loans on collateral and on
mortgage concluded with credit
b) Fixed rate of 10,000
establishments or microfinance
CFAF
institutions of the second or third
The instruments and transactions category, as well as the release of
referred to in Section 353(2) above, mortgages, sureties and guarantees
and instruments authenticated by a thereto.
notary; 6) instruments of
c) Fixed rate of 4,000 CFAF incorporation and company
extension as well as instruments on
The unnamed instruments referred increase in capital;
to in Section 353(3) above.
7) Instruments whose
DIVISION IV: registration is the responsibility of
EXONERATIONS AND international Organizations except
EXEMPTIONS as otherwise provided for in the
headquarters Agreement signed
Section 546.- In addition to the with a CEMAC State.
provisions of Section 337 above,
the following shall be registered 8) Testamentary or inter vivo
free of charge: transfers free of charge to public
utility associations, the State and its
A - Registration free of charge agencies, as well as denominational
bodies duly approved by the
1) Instruments and judgments competent authority.
transferring ownership of
mortgaged property and real
property rights to banks and
General Tax Code – 2023 Official Edition - 188
B – Exemptions 9) financial assistance
agreements granted to Regional and
In addition to the provisions of Local Authorities.
Section 338 above, the following
shall be exempted from registration DIVISION V:
fees: ADMINISTRATIVE
1) business instruments other EVALUATIONS
than those expressly referred to Section 546 a.- (1) Notwithstan-
under the law; ding the dispositions of articles 324
2) instruments relating to the and 325 supra, the estimate that
acquisition and transfer of served as basis for the levying of the
negotiable public property; proportional, progressive or
digressive duty of movable or
3) notwithstanding the
immovable property assigned in
provisions of Section 351(5) above,
ownership, usufruct or possession,
private agreements establishing the
shall not be lower than that
sale of new motor vehicles on
resulting from implementation of
credit;
the official price list.
4) notwithstanding the
In the specific case of transfers
provisions of Section 343 (2) and
resulting from inheritance, division,
(3) the transfer of shares bonds and
release from joint ownership and
stocks of companies registered in
gifts inter vivos in the direct line
the National stock market;
and between spouses, the value
5) current account contracts, used as a basis for calculating
including shareholders current registration duty is determined by
account contracts; applying a discount of 50% to the
6) instruments established by value resulting from applying the
diplomatic or consular missions official price list.
foreign to CEMAC, subject to
reciprocity;
(2) In case of a disagreement to the
7) Public orders for fuels and administrative evaluation herein
lubricants regardless of the above, the parties may resort to an
purchase or payment method. The expert evaluation. The application
orders shall also be exempted from for an expert evaluation shall be
the application of the fiscal stamp made by a petition to a Civil Court
duty; in whose jurisdiction the goods are
8) Collateral and mortgage located or immatriculated, where
loans with microfinance institutions they are boats, ships or aircrafts.
of the first category, as well as the
related releases, surety bonds and
guarantees;

General Tax Code – 2023 Official Edition - 189

 CHAPTER II:
DIVISION VI: STAMP DUTY RATES
The rates of the various stamp
SPLITTING OF DUTIES
duties as harmonized in the
Section 546 b. - Notwithstanding Community shall be fixed as
the provisions of articles 304, 312 follows:
and 313 of this Code, the amount
of the registration fees for a long The maximum and minimum rates
lease may be divided into as many provided for in Section 445 above
payments as there are three-year shall be fixed at 1,500 and 1,000
periods in the term of the lease. CFAF respectively in Cameroon.

Section 546 c. - (1) Where the DIVISION I:

payment of duties is divided into STAMP DUTY BASED ON
instalments, the registration PAPER SIZE
formality is granted as and when
the instalments are paid and for Section 547.- The rate of stamped
the amount of each instalment. paper and stamp duties based on
paper size referred to in Sections
(2) Failure by the taxpayer to 438 and 444 above shall be fixed as
comply with the terms and follows:
conditions for payment in
instalments will invalidate the
instalments granted and will
render the amount of duty still Description Format Rate
due immediately payable, without
prejudice to late payment Register
penalties of an additional duty. (42 x 54) 1,500 CFAF
paper
Normal
(29.7 x 42) 1,500 CFAF
size paper
Half of
normal size (21 x 29.7) 1,500 CFAF
paper

General Tax Code – 2023 Official Edition - 190

 DIVISION II: Collective passports shall be subject
SPECIAL STAMP DUTIES to the same stamp duty as individual
PAYABLE ON CERTAIN passports.
DOCUMENTS AND OTHER The amounts mentioned above may
FEES be adjusted by regulation to take
into account reciprocity.
A - Stamps on passports and
visas 3) Exemptions
Section 548.- Stamp duty on The following shall be exempted
passports and other related from stamp duty:
documents shall be fixed as
follows: - issue of diplomatic and
service passports;
1) National passports - visas for study trips,
granted to foreigners for a
Stamp duty on national passports duration of not more than 6
shall be fixed as follows: months;
- issue, renewal and extension of - transit visas;
ordinary passports: CFAF 110,000;
- entry and exit visas granted
- issue of laissez-passer: 25,000 to nationals of CEMAC member
CFAF. countries, for travel within the
Community, subject to
2) Visas on foreign passports reciprocity.
Stamp duty for entry and exit visas Nationals of non-CEMAC
on foreign passports shall be fixed countries may benefit from the
as follows: same exemption, subject to
reciprocity.
- deleted;
- deleted; B - Identity cards and residence
- visa for multiple entries and exits permits
valid for from 0 to 6 months: Section 549.- National identity
 deleted ; cards issued to Cameroonian
nationals, as well as residence
 Normal visa: CFAF 100 000;
permits issued to foreign nationals
 Express visa: CFAF 150 000. shall be subject to the following
- visa for multiple entries and exits stamp duties:
valid for more than 6 months:
1) National identity cards: 1,000
 Normal visa: CFAF 150 000; CFAF.
 Express visa: CFAF 200 000.

General Tax Code – 2023 Official Edition - 191

2) Residence permits: - technical assistance or
- CFAF 50 000 for residence cooperation personnel, military
permits issued to students; and police cooperation personnel;
- CFAF 75 000 for residence - non-diplomatic personnel of
permits issued to foreign workers diplomatic missions;
under contract with the state or a - personnel of international
local council and to unemployed organizations accredited to
spouses Cameroon, unemployed spouses
- CFAF 150 000 for residence of the above exempted persons.
permits issued to nationals of 5) Notwithstanding the provisions
African countries and renewal of Sections 442 and 443 above, the
thereof ; stamp duty on national identity
- CFAF 300 000 for residence cards, residence permits and
permits issued to nationals of non- residence cards may be collected
African countries and renewal against a receipt and the amount and
thereof. references thereof shall be indicated
on the card or permit.
3) Residence cards:
A special receipt book shall be
- CFAF 75 000 for residence cards provided for that purpose.
issued to members of duly
recognized religious Section 550.- (a) National driving
congregations, to unemployed licenses and their duplicates shall
spouses or minor dependent be subject to a fiscal stamp duty of
children of expatriates as well as 10 ,000 CFAF;
to expatriate spouses of (b) Certificates of aptitude to drive
Cameroonians who have certain automobiles in urban
maintained their nationality of areas are subjects to a 10,000
origin; CFAF fiscal Stamp duty.
- CFAF 300 000 for residence cards C - Vehicle registration license
issued to nationals of African Section 551.- Registration licenses
countries; for motor vehicles and other vehicle
- CFAF 750 000 for residence cards registration documents “cartes
issued to nationals of non-African grises”, as well as their duplicates
countries. shall be subject to stamp duty as
4) Exemptions follows:
The following shall be exempted (a) A stamp duty fixed at 3,000
from stamp duty on residence CFAF per horsepower or
permits and residence cards: fraction thereof shall be levied
on all receipts showing the
- students with a special status; declaration of the entry into
- volunteers; service of motor vehicles and
- refugees; other motorized conveyances
subject to registration

General Tax Code – 2023 Official Edition - 192

 (registration licenses) and Section 554.- Licenses for hunting
transfers of such receipts. and the like activities shall be
However, as regards commercial subject to the following fiscal stamp
vehicles, the rate shall be fixed at duty:
1,000 CFAF per horsepower or
fraction thereof. 1) Hunting licenses
A commercial vehicle should be a) Sport hunting license for small
understood to mean one that has a game
payload of more than 1,000 kg.
Game birds:
(b) As regard motorcycles and
mopeds, the minimum stamp Category A: (Nationals)..... CFAF
duty shall be fixed at 3,000 100 000;
francs. Category B: (Resident aliens) …...
(c) Receipts showing the CFAF 150 000;
declaration of the entry into Category C: (Tourists) ....... CFAF
service of WD and IP series 200 000.
shall be subject to the following Game animals:
duties:
Category A: (Nationals)..... CFAF
- WD …………..... 50,000 CFAF; 100 000;
- IP …………….…. 10,000 CFAF. Category B: (Resident aliens)........
Receipts showing the declaration of CFAF 200 000;
the entry into service of WD and IP Category C: (Tourists)....... CFAF
series shall be valid for one month. 300 000.
The above duties shall be paid at the
b) Sport hunting license for
time of the monthly renewal.
medium-sized game
Section 552.- The stamp duty
Category A: (Nationals)...... CFAF
provided for in the foregoing
150 000;
Section shall be paid at the same
time as the customs duty on motor Category B: (Resident aliens):
vehicles imported for home use. CFAF 300 000;
Category C: (Tourists)....... CFAF
D - Firearms licenses 400 000.
Section 553.- Firearms licenses c) Sport hunting license for big
shall be subject to a fiscal stamp game
duty of 100,000 CFAF. This same Category A: (Nationals) …...
rate shall apply to duplicates and CFAF 300 000;
renewals thereof.
Category B: (Resident aliens) …
CFAF 350 000;
E - Licenses for hunting and
like activities Category C: (Tourists)....... CFAF
500 000.

General Tax Code – 2023 Official Edition - 193

2) License to capture Category A: (Nationals) …………..
CFAF 1 000 000;
a) License to capture non-
Category B: (Resident aliens)
protected animals for commercial
CFAF 3 000 000.
purposes:
(b) Assistant hunting guide licence
- Category A: (Nationals) CFAF 3
000 000; Category A: (Nationals) …. CFAF
500 000;
- Category B: (Resident aliens)...
Category B: (Resident aliens) …..
CFAF 4 000 000.
CFAF 1 500 000.
b) Scientific license to capture
non-protected animals: 7) Photographic hunting license
- Category A: (Nationals) ....... - Amateur photographer: CFAF
CFAF 300 000; 100 000 F CFA;
- Category B: (Resident aliens) - Photographer …... CFAF 300
…. CFAF 350 000; 000;
- Category C: (Tourists) ....... - Amateur film-maker ….. CFAF
CFAF 4 00 000. 500 000;
3) License to collect - Professional film-maker: CFAF
a) The duties on the license to 750 000.
collect carcasses and animals
in Classes Band C reserved for Section 555.- A stamp duty of
nationals shall be fixed at a 25,000 CFAF shall be charged per
single rate of 300,000 CFAF bill of lading irrespective of the
per quarter. number of copies.
b) Collection tax for hides F - Stamp duty on transport
and carcasses contracts
• Varan ........ CFAF 25 000/hide;
Section 556.- Stamp duty on
• Python .... CFAF 50 000/hide. transport contracts shall be fixed as
c) Fixed tax for other follows:
products……...... 75,000 CFAF 1) 1,000 CFAF for each
/hide waybill issued for contracts
4) Scientific research license: pertaining to the
…………….. 100,000 CFAF transportation of goods
within the national
5) Game-farming and game
territory;
ranching licenses:
………………. 300,000 CFAF 2) 2,000 CFAF per waybill
issued for international
6) Hunter guide license contracts pertaining to the
transportation of goods.
(a) Tenured hunting guide
licence
General Tax Code – 2023 Official Edition - 194
 3) FCFA 10,000 per bill of • a time-limit of 3 (three) months
lading for the carriage of for Section 276 (2);
goods by air. • a time-limit of 6 (six) months for
Stamp duty on transport contracts Section 276 (3) and (4);
shall be paid by the transporter For the application of the provisions
exclusively at the Revenue office of of Section 276 (1) above, the time-
his or her Taxation Centre. In the limit for the registration of legal
case of air transport instruments shall be calculated
contracts, the stamp duty is from the date of their transmission
collected by the express mail to the Registry.
company. In the event of failure to register
instruments and declarations
pertaining to the transfer of real
Section 557.- Registration estate at the Tax Collection Office
certificates for appliances subject to having jurisdiction, the notaries or
the tax on games of chance and the parties shall be subject to a fine
leisure, as well as the duplicates equivalent to 50% of the fees due
thereof shall be liable to stamp duty per offence.
of 25,000 CFAF. Public contracts shall be registered
at the taxpayer’s tax collection
G – Specific stamp duty on office, except for public orders
certain documents which shall be registered at the
Special Registration Units.
Section 557 a: The rate of the stamp
duty referred to in Section 470 a of The notaries or the parties shall be
this Code shall be fixed at CFAF 25 subject to affine of 20,000 CFAF
000 per application. per offence in the event of failure to
register at the Tax Collection Office
with jurisdiction instruments and
CHAPTER III: declarations pertaining to the
OBLIGATIONS AND transfer of the real estate
PENALTIES
Obligations of the parties, law
DIVISION I: officials and inspectors
TIME-LIMITS, PLACE OF Instruments concerning the transfer
REGISTRATION AND of ownership or usufruct in respect
GRANTING OF FORMALITY of an estate or a business shall,
where applicable, indicate the
Section 558. - Time-limits for the
market or estimated value of the
registration of instruments and
property at the time of its last
declarations as stipulated in Section
transfer or registration.
276 shall be set out as follows:
Similarly, to each copy of the
• a time-limit of 1 (one) month for instrument shall be attached a copy
Section 276 (1); of the descriptive statement on the

General Tax Code – 2023 Official Edition - 195

land certificate, duly signed by the 20,000 francs, except as concerns
notary. access to the records of law officials
In the case of the sale of buildings, for which a fine of 10,000 CFAF
the price of the land and buildings shall be imposed.
should be declared separately.
DIVISION V:
Section 558 a: Notwithstanding the REMUNERATION OF
provisions of Section 270 above, TRUSTEES AND PUBLIC
the record of registration may be ACCOUNTING OFFICERS
granted electronically. In this case, Section 562.- The remuneration of
it shall give rise to the a trustee and a public accounting
establishment of a registration officer shall be fixed as follows:
certificate.
A - Trustee:
The conditions for the application
- 3% of the revenue he brought into
of this provision shall be specified
the estate;
by a separate instrument of the
Minister in charge of finance. - 3% of the sums he paid to the
creditors of the estate or property
DIVISION II: in abeyance and of maintenance
FUNERAL EXPENSES and management expenses;
Section 559.- Funeral expenses - 5% of the credit balance
may be deductible up to 2 000,000 corresponding to the net assets of
CFAF, excluding entertainment the estate after clearing revenue
expenses. and expenditure items.
The above fees shall be taxable on
DIVISION III: the basis of the audit judgment.
LIMITATION PERIOD
The various trustees shall deposit
Section 560.- (1) The current 70% of the total remittances which
prescription against the they have received in a Current
Government to apply for fees for account opened in the name of the
transfers upon death shall be thirty Director General of Taxation.
(30) years. It shall apply to old - 30% shall be paid to the Director
inheritances opened and not General of Taxation, in his
declared to the tax administration, capacity as controller of all
regardless of the date of death. Trustee Offices;
(2) Claims by the parties in respect - 50% shall be shared to the staff of
of action for restitution shall lapse the Department of Taxation
after five years. according to the conditions laid
down by decree;
DIVISION IV:
RIGHT OF ACCESS - 20% shall be used to set up a fund
intended to look for trusteeships,
Section 561.- Any refusal to allow
access shall be liable to a fine of
General Tax Code – 2023 Official Edition - 196
 attachments and confiscations and DIVISION VII:
to finance preemption operations. HANDING OVER TO THE
STATE OF SECURITIES AND
B - Public accounting officer PROPERTY
The treasurer shall receive a special Section 566.- In accordance with
remuneration related to the Section 529 of this Code, the
operations of centralizing following shall become State
trusteeship receipts. He shall be property after a period of 3 years:
granted a 0.5% allowance on all the - sums paid into the Treasury;
recovery operations he carries out
in respect of the assets of the estate - securities and real property;
and the property in abeyance, - buildings not constructed by the
excluding the repayment of reserve official trustee or provisional
funds and the withdrawal of funds. administrator.
Section 563.- In addition to the Section 566.a-Senior court
provisions of Section 522 and 525 registrars shall be required to
above, court charges shall be paid to forward to the competent tax
judicial and legal officers, registrars authorities, within one month of
and civil servants appointed to the formalization, the decisions relating
Trusteeship Council from a special to the property seized for the benefit
account opened in the books of the of the state.
accounting officer having Section 567.- Property seized for
jurisdiction. the State shall be managed as for the
Section 564.- In addition to the trusteeship.
provisions of Section 526 above,
advances to the official trustee or DIVISION VIII:
provisional administrator for the TRUSTEESHIPS OF LIMITED
management of unsettled VALUE
trusteeships shall be drawn from the
Section 568.- The minimum value
trusteeship’s account opened in the
of the estate referred to in Section
books of the accounting officer who
531 of this Code shall be 100,000
centralizes trusteeship 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 of order in accordance with Sections
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.

General Tax Code – 2023 Official Edition - 197

 DIVISION IX: collected under Sections 332 and
FINE AGAINST THE 335 of this Code.
TRUSTEE Sections 572.- (1) The assessment
Section 570.- The fine imposed on authority may close down the
the trustee for negligence under establishment with the assistance of
Section 534 of this Code shall range a process server and a law
from 2,000 to 10,000 CFAF. enforcement officer in the
following cases:
DIVISION X: - non-payment, one month after
REMISSION, MITIGATION payment notice, of the duties and
AND INCREASE OF taxes governed by this Code and
PENALTIES FOR DELAY AND for which the taxpayer is legally
FINES liable;
Section 571.- In accordance with - non-payment of duties and taxes
Section 410 of this Code, reduction one month after notification of
or ex gratia remission of penalties, collection order or notice of
fines or obligation shall be granted arbitrary assessment order.
automatically under the same The closure of the establishment
conditions as those provided for in shall be established by:
Sections M 144 (new) and M 145 of
this Code: (2) a report signed by the above-
mentioned officers. The taxpayer
- Up to CFAF 1,000,000 by Heads shall constitute the keeper of the
of Tax Collection Offices; sealed property and shall be liable
- Up to CFAF 5,000,000 by Heads for any unlawful removal or
of Regional Tax Collection tempering with the seal of the State.
Offices and the Director of the (3) The establishment shall be
Large Tax Unit; reopened only after payment of the
- Up to CFAF 20,000,000 by the principal of the duties payable.
Director General of Taxation;
Section 573.- The duties payable on
- Above CFAF 20,000,000 by the
a collection order may be collected
Minister in charge of finance.
from tenants, employers, guardians
The proceeds of the penalties for and, in general, from any third party
delay, fines and obligations for
violations of the provisions of this in possession of sums and assets
Code shall be shared between the belonging to the debtor.
State and the staff of the Taxation
and Treasury Departments
according to conditions laid down
by decree.
The Minister in charge of Finance
shall be responsible for refunding of
duties unduly or irregularly

General Tax Code – 2023 Official Edition - 198

 DIVISION XI: shares, when these transfers are
PROCEDURES FOR effected within two years of the
COLLECTING final subscription to the
REGISTRATION FEES FOR company’s share capital;
INSTRUMENTS REGISTERED - transfers of shares or interests in
IN DEBET any form following a donation or
death;
Section 573 a.- Registration fees
and stamp duties due on - transfer of shares or interests
instruments registered in debit shall resulting in the winding-up of the
be determined on the basis of a company;
taxation notice produced by the tax - transfer of the shares of a
administration. They shall be paid company given out in
by the Registrar into the account of compensation for subscriptions in
the competent tax Collector within kind.
one month from the date of their 2) For taxation purposes, each item
collection. of the subscription shall be
evaluated separately and the
SUB-PART III: number of shares given out in
UNHARMONIZED CODE compensation of each item clearly
IN CEMAC ZONE indicated.
CHAPTER I: In the absence of this evaluation, the
SPECIAL COMPANY TAX: rates charged for fixed assets shall
be applied.
DIVISION I: 3) In all cases where the transfer of
TRANSFER OF SHARES AND shares or interest led to the payment
INTERESTS SUBJECT TO of transfer duty in pursuance of this
TRANSFER DUTY Section, the outright allocation,
following the liquidation of the
Section 574.- 1) Notwithstanding company, of property represented
the provisions of Sections 343(3) by the transferred securities shall
and 543 (d) above, some transfers necessitate the payment of a
of the shares and interests in a transfer duty only if the property is
company constituted under civil or allocated to anyone other than the
commercial law shall be subject to transferee.
a transfer duty corresponding to the Section 575.-(1) Within one month
nature of the goods involved. These of their establishment, companies
include: shall be bound to make, at the Tax
Collection Office of the area where
- transfers of shares, subscriptions their head offices are located, a
or founder’s contributions during declaration stating:
the period of non-negotiability;
- the objective and duration of the
- transfer of interest in companies company or enterprise;
whose capital is not composed of
General Tax Code – 2023 Official Edition - 199
- the date on which the articles of Office under which the company,
association were drawn up and the holder of securities, establishment
references pertaining to the or authority falls, within three
registration of the said document, months of prescription:
a duly stamped and certified copy - interest, coupons and dividends
thereof shall be attached to the covered by the five-year
declaration; prescription, relating to shares,
- the names and local addresses of founders’ shares or negotiable
the directors or managers; bonds issued by a commercial or
- the exact location of its civil company or a regional and
headquarters and offices. local authority or private
authority;
(2) on the event of an amendment
to the company’s articles of - shares, founders shares, bonds and
association, or changes such as the other securities of the said
issue of new securities and increase regional and local authorities,
or decrease in capital, these covered by the thirty-year
companies must make a declaration prescription or an agreed term;
within one month of the date of the - cash deposits and, in general, all
registration of the instrument at the liquid assets in banks, credit
Tax Collection Office where the establishments and other
initial declaration was made. A institutions holding funds in
copy of the amending instrument deposit and current accounts, in
shall at the same time be deposited respect of which rightful
at the said center. claimants have made no
(3) Late submission of the above transactions or claims for thirty
declaration shall be punishable by a years;
fine of 10,000 francs per month - deposits of securities and, in
fraction of a month, to which a general, all securities in banks and
penalty of 5,000 francs per day may other institutions holding
be added until the declaration has securities in deposit, in respect to
been produced. Such penalty shall which rightful claimants have
apply where the failure to make a made no transactions or claims for
declaration has been established. thirty years;
Incomplete or inaccurate - the transfer of registered securities
declarations shall be subject to the to the State under conditions
same penalties. stipulated in this Section shall be
effected on production of the said
DIVISION II: securities and a certificate from
MISCELLANEOUS the Director General of Taxation.
PRESCRIPTIONS
Section 576.- The following shall
become State property, and shall be
declared to the Tax Collection
General Tax Code – 2023 Official Edition - 200
 CHAPTER II: not of an industrial or commercial
PROPERTY TAX nature;
- property belonging to
DIVISION I: denominational, cultural or
SCOPE OF APPLICATION charity organizations recognized
Section 577.- (1) Property tax shall as being in the public interest,
be levied annually on built-on and where such property is used for
non- built-on estates found in non-profit purposes;
Cameroon, in chief towns of - property belonging to public or
administrative units. private hospital and school
Property tax shall also be levied on establishments.
the above-mentioned estates where - property belonging to
they are found in urban areas with international organizations which
such urban infrastructure and have signed headquarters
amenities as defined below. agreement with Cameroon;
Urban infrastructure and amenities - property belonging to diplomatic
shall be construed as tarred or earth missions subject to reciprocity;
road, water supply, electricity and
telephone networks. - land used for the exclusive
purposes of farming, stock
(2) Property tax shall be levied on breeding and/or fishing shall also
natural and legal persons who own be exempted.
built-on and non-built-on estates,
including de facto owners. - To club, sports associations
including landed properties
(3) When a building is rented deployed for sports activities.
under an emphyteutic, building, or
rehabilitation lease, or is the subject DIVISION III:
of an authorization of temporary PERSONS LIABLE
occupation of the public domain
which is taxable in the common law Section 579.- (1) Owners and de
jurisdiction, the property tax shall facto owners of built-on or non
be issued in the name of the built-on estates shall be liable to
emphyteutic construction or property tax.
rehabilitation lessee, or (2) Property tax shall be due on the
authorization holder. 1st January of each fiscal year. It
shall be voluntarily settled no later
DIVISION II: than 30th june by the tax payers or
EXEMPTIONS his trustee, or on the basis of pre-
Section 578.- The following shall filled return.
be exempted from property tax:
DIVISION IV:
- property belonging to the State,
regional and local authorities or BASIS OF ASSESSMENT
public establishments which are
I - BASIS OF ASSESSMENT
General Tax Code – 2023 Official Edition - 201
Section 580.- The basis of conditioned upon presentation of a
assessment of the property tax shall receipt showing payment of
be determined by the value of lands property tax or presentation of a tax
and buildings as declared by the certificate issued by the relevant
owner: taxation service.
Failure to file returns or in the event (2) Persons liable to property tax as
of reduction, the administrative well as those exempted shall lodge
value of the building determined in with the taxation service with
accordance with the provisions of jurisdiction a copy of title deeds,
Section 546 (a) of this Code shall be building permits, building cost
used as the assessment basis. estimates and any other similar
documents, within one month of the
DIVISION V: date of issue thereof.
ASSESSMENT PROCEDURE The services issuing the documents
referred to above shall also forward
II - TAX RATE a copy thereof to the relevant
taxation service, within three
Section 581.- (1) The property tax months of the issue thereof.
rate shall be 0.1%
Where such documents are issued in
(2) Deleted. the name of a group, the co-partners
shall be jointly and severally liable
DIVISION VI: for payment of the tax assessed in
PLACE OF ASSESSMENT the name of their agent. The same
Section 582.-(1) Property tax procedure shall apply in case of
returns shall be filed and the tax jointly owned buildings.
paid in the taxation service of the
place where the property is located. DIVISION VIII:
MISCELLANEOUS
However, companies under a PROVISIONS
Specialized Management Unit shall
pay their taxes and duties Section 584.- Procedures for
exclusively by bank transfer or assessment, control, collection,
certified check. disputes as well as general
obligations and sanctions
DIVISION VII: applicable in matters of property tax
SPECIAL OBLIGATIONS shall be those provided for in the
Manual of Tax Procedures.
Section 583.-(1) Instruments
pertaining to property mortgages,
transfer of ownership or possession
may be registered only upon
presentation of evidence that the
property tax was duly paid.
Any entry into the land
conservation register shall be

General Tax Code – 2023 Official Edition - 202

 CHAPTER III: as instruments to increase capital
GRADUATED STAMP DUTY shall not be subjected to graduated
stamp duty.
DIVISION I:
GENERAL RULES DIVISION II:
BASIS OF ASSESSMENT AND
Section 585.-(1) Instruments which
RATE
contain statements of value but are
not subject to proportional
Section 586.- Graduated stamp
registration duty, either by law
duty shall be charged as follows, for
(registration duty or at a fixed duty)
each copy of the document, and
or by reason or suspensory
according to the maximum value
conditions shall be subject to
stated in the document, in the case
graduated stamp duty.
of documents under private seal, for
The following instruments, in the originals, the minutes and the
particular, shall be subject to copies in the case of notarial
graduated stamp duty: documents:
- instruments on which registration - CFAF 25 000 for values between
fees are borne by the State or a 0 and CFAF 1 000 000;
local council;
- CFAF 50 000 for values between
- land certificates and land 1 000 001 and CFAF 20 000 000;
registration booklets.
- CFAF 75 000 for values between
- The value of the property on
20 000 001 and CFAF 50 000 000;
which stamp duty is assessed shall
be estimated by the registrar of - CFAF 150 000 for values between
landed property who issued the 50 000 001 and CFAF 100 000
land certificate or land registration 000;
booklet;
- CFAF 250 000 for values between
- loan contracts, credit agreements, 100 000 001 and CFAF 500 000
joint sureties, assignment of 000;
salaries, assignment and transfer
of rental, as well as securities - CFAF 400 000 for values above
which, in compliance with CFAF 500 000 000.
Section 337(3) above, or with a Section 587.- The payment of the
preferential tax system, are graduated stamp duty shall not
registered free of charge or at a exclude that of stamp duty based on
fixed fee; paper size.
- instruments including a
suspensory condition. DIVISION III:
COLLECTION
(2) Notwithstanding the provisions
of subsection (1) above, the Section 588.- Graduated stamp
instruments of incorporation and duty shall be paid by machine
continuance of a company as well

General Tax Code – 2023 Official Edition - 203

stamping, or exceptionally by luminous or not, other than posters,
endorsement for stamp duty. put up in a public place or place
open to the public, whether for
CHAPTER IV:
payment or otherwise, or visible
STAMP DUTY ON
from a public place, or on vehicles
ADVERTISING
and not being neon signs.
DIVISION I:
DIVISION II:
GENERAL PROVISIONS
RATES
Section 589.- Stamp duty on
Section 591.- (1) Stamp duty shall
advertising shall be charged on:
be paid at the rate of 3% of the cost
- posters; of advertising for each medium,
- leaflets and handbills; regardless of whether it is printed
locally or imported, excluding
- advertising hoardings;
advertising by vans.
- press, radio, cinema and television (2) For advertising by vans, the
advertising, and advertising vans rate shall be fixed at 30,000 CFAF
with loudspeakers;
per vehicle with a loudspeaker per
- free distribution within the month. For vehicles without
framework of commercial loudspeakers, the rate shall be
promotion; 20,000 CFAF per vehicles per
- any other tangible or intangible month.
medium. (3) For advertising on
Section 590. cigarettes and alcoholic beverages,
including in the form of free
- Posters shall mean pictures or distribution, the rate of stamp duty
words for the purpose of advertising shall be 15 percent.
on paper, whether protected or
unprotected, and placed, during a (4) Luminous signs and plaques
period of six months, in a public placed on the façades of
place or place open to the public, commercial and industrial
whether for payment or otherwise, establishments to indicate their
or visible from a public place or on locations shall be exempted from
vehicles, and not being neon signs. stamp duty on advertising.
- Leaflets and handbills: shall
DIVISION III:
mean literature distributed free of
COLLECTION
charge to the public in public places
or in places open to the public Section 592.- Stamp duty on
whether for payment or otherwise, advertising shall be paid as follows:
and not purely technical in 1) posters, leaflets, handbills
character.
Stamp duty on advertising made
- Advertising hoardings: shall through these media shall be
mean pictures and words for the deducted at source by enterprises
purpose of advertising whether
General Tax Code – 2023 Official Edition - 204
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 using
pay stamp duties on advertising to advertising hoardings shall make a
an advertising agency. The latter declaration and payment of stamp
shall pay over the amount collected duties at their center of attachment
within fifteen (15) days of the end under the same conditions as other
of the month in which such taxes, duties and charges.
advertisement taxes are collected. Apart from the firms mentioned
above, other advertisers shall
a) Posters, leaflets and handbills
declare and pay to an advertising
printed in Cameroon:
agency at the time as the advertising
Printers established in Cameroon dues, the required amount of stamp
shall keep a register countersigned duty for the advertising agency to
and initialed by the Registration pay same over within fifteen (15)
Services in which they shall record days of the month of collection.
all posters, leaflets and handbills
Such a declaration shall indicate:
which they print.
a) the purpose of the advertising;
In the first month of each quarter,
they shall file a declaration and pay b) the full name, profession or
over the amount of duty collected in trade name, the residence or
the preceding quarter. head office of the persons or
bodies in whose interest the
Posters, leaflets and handbills shall
advertisement is being made
bear the printer’s name and their
and, possibly, the producer of
number in the printing register
the advertising;
carrying the duty paid.
c) the exact site of the hoarding.
b) Posters, leaflets and handbills 3) Press advertising
printed outside Cameroon:
a) Newspapers printed in
Before the importation of such Cameroon:
documents, the users shall declare
Publishers of newspapers printed in
their nature and quantity to the Tax
Cameroon shall collect the
Collection Office of their area of
appropriate stamp duty at the same
residence or head office.
time as payment for the
The payment shall be made within advertisement, and shall declare
the month of entry of the posters, and pay over to their tax Centre of
leaflets and handbills into attachment, at the same time as the
Cameroon at the Tax Collection voluntary payment tax, the amount
Office where the declaration was collected in the preceding month.
made before importation. These

General Tax Code – 2023 Official Edition - 205

For enterprises under the • the full name, address and
specialized management units, the location of the beneficiary of the
stamp duty shall be deducted at advertisement;
source at the time of printing the • the unit or fixed cost and the
advertisement. Duties thus number of times it was broadcast;
collected shall be declared and paid
over to the center of attachment • the duration, date and period of
under the same conditions as advertising.
voluntary payment taxes. Radio and television stations shall
b) Newspapers published outside keep a register countersigned and
Cameroon but distributed in initialed by the Registration Service
Cameroon for the purpose of controlling
The publication of an advertisement advertisements. The register shall
in a newspaper printed outside show, for each advertisement, the
Cameroun but distributed in amount of stamp duty collected and
Cameroon shall entail the references of the payment receipt.
declaration and payment of stamp
duty on advertising at the time of
payment of the cost of this
advertisement. 5) Cinema advertising
Cinema operators shall collect the
4) Radio and television
appropriate stamp duty when
advertising
receiving payment for advertising.
Radio and television stations shall They shall declare and pay same to
collect the appropriate stamp duty the Tax Centre to which they are
when receiving payment for attached at the same time as the
advertisements. They shall pay over voluntary payment tax, the amount
to the Tax center to which they are collected during the preceding
attached, at the same time as the month.
voluntary payment tax, the amount
For companies under the
collected during the preceding
specialized management units,
month.
stamp duty on advertising shall be
For enterprises under the deducted at source at the time of
specialized management units, insertion. The stamp duty deducted
stamp duty on advertising shall be shall be declared and paid to the
deducted at source at the time of attachment center under the same
printing the advertisement. Duties conditions as for other taxes, duties
thus deducted shall be declared and and levies.
paid at the relevant center under the
The declaration shall specify:
same conditions as other taxes,
duties and charges. • the purpose of the advertisement;
The declaration shall specify: • the full name, address and
location of the beneficiary of the
• the purpose of the advertisement; advertisement;

General Tax Code – 2023 Official Edition - 206

• the unit or fixed cost and the paid upon the declaration of its
number of projections; proprietor:
• the duration, date or period of - within the month following the
projection of the advertisement; quarter during which the van was
• the existence of any contract initially used for advertising;
between the parties. - within the first month of each
Cinema operators shall keep a quarter for subsequent payments.
register, countersigned and initialed The declaration shall be made at the
by the Registration Service, Tax Collection Office of the
showing the various projections proprietor’s residence or head
made, their cost, the amount of office.
stamp duty collected and references
of their payment. 7) Advertising using intangible
devices
For the collection of stamp duty on
advertising using intangible
6) Advertising using vehicles devices, advertisers shall submit
equipped with a public address their declarations on a monthly
(PA) System or not basis to their attachment taxation
centers;
Before starting to use an advertising
van with loudspeakers, the 8) Free distribution within the
proprietor shall declare it at the framework of commercial
Registration Service, which shall promotion;
issue him a receipt to be presented
at each inspection by the Stamp duty on advertising shall be
Registration Service. The payable by companies for the free
declaration shall specify: distribution of the products within
the framework of commercial
• the full name, address and promotion. It shall be declared and
location of the proprietor of the remitted to the tax centre of the
van; company to which they belong no
• the characteristics of the van and later than the 15th day of the month
the date it was put on the road in following the month in which the
Cameroon; distribution was made.
• its registration number;
DIVISION IV:
• the date of initial use as PENALTIES
advertising van with
loudspeakers. Section 593.- (1) Any infringement
of the provisions concerning the
Stamp duty on advertising due for a stamp duty on advertising shall be
van with loudspeakers whether subject to an additional duty with a
attached to its body or not shall be minimum equal to the amount laid
down for the medium concerned.

General Tax Code – 2023 Official Edition - 207

2) Complete absence of the CHAPTER V:
register or receipt provided for STAMP DUTY ON MOTOR
under Section 592 shall be subject VEHICLES
to a fine of 50,000 CFAF plus an
Section 594.- Stamp duty shall be
additional fine of 5,000 CFAF a day
charged on motor vehicles and on
for each day of delay until the
two or three-wheeled motorized
register or receipt is produced.
vehicles in Cameroon.
3) The registers shall be
Section 595.- The following shall
submitted for endorsement during
be exempted from stamp duty on
the quarter following that in which
vehicles:
the advertising was made, under
pain of a fine of 5,000 CFAF for - Two or three-wheeled vehicles,
each endorsement omitted. not motorized;
4) Each item in the register shall - administrative vehicles;
show the payment references for - vehicles whose owners enjoy
the stamp duty on advertising, diplomatic or consular privileges,
under pain of a fine of 2,000 CFAF and vehicles under temporary
for each reference omitted. admission and used exclusively
Each poster, leaflet or handbill shall for international cooperation
bear the printer’s name and the projects;
serial number of the advertisement - test vehicles with “WG”
in the printing register which carries registration;
the duty paid, under pain of a fine
of 2,000 CFAF for each reference - transit vehicles with WT
omitted and for each poster, leaflet registration;
or handbill. - vehicles used for the maintenance
5) Posters, leaflets or handbills of law and order with registration
which do not comply with the Code plates specific to the armed forces,
shall be seized on a report on the gendarmerie and the national
offence and destroyed within three security;
months following such seizure in - Ambulances;
the presence of a commission - vehicles registered abroad whose
whose composition and functioning owners have a passport with a
shall be fixed by regulation. tourist visa for a period of not
6) Any person caught in the act of more than three months, or with
putting up a poster in a public place an authorization to be used in
or in a place open to the public shall Cameroon for a period of not
be solely liable to pay the required more than three months, issued by
duties and fines. the Road Transport Service.
Section 596.- The duty shall be
charged annually, the year running
from 1 January of one year to 31
December of the following year.

General Tax Code – 2023 Official Edition - 208

Section 597.- (1) The rates of stamp subscribing to a third-party liability
duty on motor vehicles shall be insurance policy.
fixed as follows:
The collection of the automobile
A. For public passenger and stamp duty is subject to the
goods transport vehicles issuance of a receipt by the
- vehicles of 2 to 7 HP …… CFAF insurance company, generated by
15 000; the tax authorities' computer
system.
- vehicles of 8 to 13 HP …… CFAF
25 000; The stamp duty on motor vehicles
collected shall be declared and paid
- vehicles of 14 to 20 HP …… in to the Revenue Collection
CFAF 50 000; Officer of the Taxation Centre
- Vehicles of more than 20 HP: having jurisdiction over the
CFAF 150 000. insurance company no later than the
l5th day of the month following the
B. For other vehicles month during which it is paid by the
- vehicles of 2 to 7 HP …… CFAF insured person.
30 000; Section 598a: Insurance companies
- vehicles of 8 to 13 HP …… CFAF shall, under pain of the fine
50 000; provided for in Section M 104 of
- vehicles of 14 to 20 HP …… the Manual of Tax Procedures, be
CFAF 75 000; bound to enclose in their annual
returns, the record of their
- Vehicles of more than 20 HP: intermediaries indicating their
CFAF 200 000. names or business name, single
(2) The application of the rates identification number, address and
provided for in paragraph 1A of this location.
Section shall be conditional upon Failure to issue a certificate of
the presentation of a transport payment of the automobile stamp
licence duly issued by the duty in the tax administration's
competent authority. computer system shall be subject
Insurance companies collect the to the fine provided for in Section
automobile stamp duty at the rate 104 (1) of the Manual of Tax
referred to in Section 597 above Procedures.
from the first payment of the
insurance coverage during the year, Section 598 b: The rates of stamp
whether such payment is partial or duties on motor cycles shall be
total. fixed as follows:

Section 598 - Automobile stamp

- Two-wheeled motorcycles:
……..… CFA 10 000;
duty is collected by insurance
companies at the time of - Three-wheeled motorcycles:
…CFA 15 000.

General Tax Code – 2023 Official Edition - 209

Section 598 c: The automobile .
stamp duty on motorcycles shall be (2) Duly established failure to pay
subject to a single levy collected by the motor vehicle stamp duty shall
dealers during the sale of the constitute a third class offence,
motorcycles and paid to the provided for and punishable under
Revenue Collection Officer of the Section 362 (c) of the Penal Code.
Taxation Centre of the competent
taxation centre no later than the l5th In addition to the penalty provided
day of the month following the day for in Sub-section (1) above, the
during which the sale took place. owner of the vehicle shall also be
liable for additional stamp duty as
However, the import of penalty over and above the duty
motorcycles by individuals shall payable.
lead to the calculation and levying
Section 602.- In addition to duty
of stamp duty by customs services.
empowered officials of the
Section 598 d: Notwithstanding the Directorate General of Taxation, all
provisions of sections 598a and staff of insurance companies
598b above, the tariffs and methods working in conjunction with the
of collection for motorcycles whose Tax authority and all police officers
fiscal power is equal to or more than authorized to book for traffic
2 horsepower shall be those offences shall be responsible for
applicable to vehicles. recording the infringements laid
down in Section 601 above.
Section 599.- The rules for
assessment, control, collection, Section 603.-(1) Legal proceedings
litigation as well as the general shall be instituted in compliance
obligations and penalties applicable with section 426 above;
for the stamp duty on motor
vehicles shall be those set forth in (2) An additional duty as penalty
the Manual of Tax Procedures. shall also be applied in the event of
non-payment of motor vehicle
Section 600.- The new rules for the
stamp duty by the insured person
collection of the stamp duty on
who fails to take out or renew his
motor vehicles shall enter into force
insurance policy after a financial
as from 1 January 2017.
year.
Section 601.- (1) Failure to provide CHAPTER VI:
proof of payment of the automobile EXEMPTIONS FROM STAMP
stamp duty by presenting a DUTY
payment receipt of the said stamp
duty generated by the tax Section 604.- In addition to
authority's computer system to instruments designated by law, the
the officials in charge of inspection following shall be exempted:
shall constitute a second-class
offence and is punishable under 1) From graduated stamp duty:
Section 362 (b) of the Penal Code. (a) the instruments designated
under Section 337 of this law, with
General Tax Code – 2023 Official Edition - 210
the exception of paragraphs 1, 2, 3 sport or culture, exclusive or any
and 7; commercial advertising.
(b) instruments subject to Exemption shall be subject to the
Section 338 of this Code; approval of the Director General of
(c) instruments subject to the Taxation;
special rate of registration duty (g) Posters, printed or otherwise, of
provided for under the second the State Insurance Fund which:
Subsection (2) of Section 351 of - make known legislation which
this Code; the Fund has to apply;
(d) extra-judicial instruments; - encourage prevention of
(e) loan contracts, credits, accidents at work and
agreements, and joint sureties and occupational diseases;
guarantees attached to loan - publish reports on the operation
contracts made by financial of the Fund;
institutions to farmers to operate,
improve or develop farming or - Shop signs containing no
stockbreeding enterprises; commercial advertising.
CHAPTER VII:
(f) mortgages amounting to
AIRPORT STAMP DUTY
not more than 10,000,000 francs;
(g) gifts to the State as well as Section 605.- An airport stamp duty
regional and local authorities. 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:
(a) posters of the State,
regional and local authorities; i. For international flights within
the CEMAC zone:
(b) posters relating to local
authorities, provincial and - CFAF 25 000 per person per trip
divisional loans; ii. For international flights out of
(c) posters of mutual benefit the CEMAC zone:
societies; - CFAF 40 000 per person per trip
(d) electoral posters containing in economy class;
the candidate’s election address, a
- CFAF 120 000 per person per
circular signed by him, or simply
trip in business class.
his name;
(e) posters relating to job iii. For domestic flights: CFAF
applications or vacancies; 1 000 per person per trip

(f) posters displayed for Section 607 (new).- (1) Airport

reasons of tourism, art, charity, stamp duty shall be collected by
airlines for all the passengers
boarding a plane in Cameroon.
General Tax Code – 2023 Official Edition - 211
(2) It shall be based on the
number of passengers holding an air
ticket for which payment was made,
irrespective of where the said ticket
was bought.
(3) Airport stamp duty shall be
collected by airlines at the time of
purchase of the ticket, and paid to
the Tax Collector of the area where
the airlines are located no later than
the 15th of the following month.
(4) Airlines without a permanent
office in Cameroon shall be bound
to appoint a solvent representative
accredited by the tax authority for
the payment of such duties.
Section 608 (new).-(1) Crew
members, aircraft staff as well as
direct transit passengers shall be
exempted from airport stamp duty.
(2) Diplomatic missions shall,
subject to reciprocity, and under
conditions set out by regulation,
benefit from airport stamp duty
reimbursement.
Section 608 a (new).- The rules and
regulations governing returns,
collection, control and disputes, as
well as penalties applicable to
airport stamp duty shall be those
laid down by the Manual of Tax
Procedures.

General Tax Code – 2023 Official Edition - 212

 CHAPTER VIII: TRANSITIONAL AND FINAL
AXLE TAX: PROVISION
Section 609.- Deleted. Section 614.- All previous
provisions relating to dates of
Section 610.- Deleted.
submission of income declarations
Section 611.- Deleted. shall apply to income earned as at
Section 612.- Deleted. 30 June 2002.
Section 612 (a).- Deleted. This law, which repeals all previous
Section 613.- Deleted. provisions repugnant thereto,
notably those contained in all
previous general or specific laws or
regulations, shall be registered,
published according to the
procedure of urgency, and inserted
in the Official gazette in English
and French.

The President of the Republic,

(ed) Paul Biya

General Tax Code – 2023 Official Edition - 213

 NOTES PERSONNELLES
__________________________________________

General Tax Code – 2022 Official Edition - 214

 BOOK TWO
MANUAL OF TAX PROCEDURES

General Tax Code – 2022 Official Edition - 215

General Tax Code – 2022 Official Edition - 216
 Any significant modification
SUB-PART I: affecting the business (change of
BASIS OF ASSESSMENT manager, cession, cessation,
modification of business name,
SINGLE CHAPTER: modification of business activity),
OBLIGATIONS OF and/or the place of business shall
TAXPAYERS also be declared within (15) fifteen
working days from the
DIVISION I:
modification.
OBLIGATIONS TO FILE
RETURNS Any substantial change affecting
operations (change of manager,
SUBDIVISION I: direct or indirect transfer of shares
GENERAL PRINCIPLE or company shares, cessation,
modification of business name,
Section M 1.- Any natural or legal change in the structure of capital or
person liable, as a statutory or actual shareholding, modification of
taxpayer, to payment of a tax, duty business activity and/or change of
or levy or an instalment thereof, by business place), as well as changes
virtue of the provision of the to the email address should also be
General Tax Code, shall be required declared within fifteen (15)
to register within 15 (fifteen) working days following such
working days following the start of modification. The time-limit shall
his activities, and to provide the Tax be extended to three (03) months
Administration with a location map, where the modification was
the subscription references of the affected abroad.
public water or electricity
distribution service This obligation to file returns shall
concessionaires, where also apply to public and private
applicable, the telephone number sector salaried employees,
and a valid e-mail address. foundations, associations, non-
profit organizations, managers or
At the completion of the beneficiaries of trusts, insurance
registration procedure, a trusts or similar entities as well as
registration certificate stating the foreign taxpayers operating in
single identification number, the tax Cameroon without a head office
system and the taxpayer's tax centre therein. Accordingly, they must
is issued to the taxpayer by the tax appoint a solvent representative
administration. accredited by the tax authority.
The Single identification number Section M 1 a.- (1) It shall be
shall be permanent. However, it obligatory for the single
may be changed during a general re- identification number to be
registration procedure decided by mentioned in any document
the competent authority. showing any business transaction.

General Tax Code – 2023 Official Edition 217

(2) Public or private corporate payment of a tax, duty or charge or
bodies shall be required to present it an advance payment of a tax, duty
during any payments being effected or charge, or designated to withhold
or where necessary, for any other tax at source pursuant to legal or
material or intangible transaction. regulatory provisions, is required to
(3) Any physical or moral person submit declarations, including the
referred to in section M 1 of this Statistical and Tax Returns
Code may not carry out the (STR), in accordance with the
following transactions unless he has model provided by the Cameroon
a single identification number: Tax Administration, appended by
compulsory supporting documents,
- the opening of an account in
within the time limits stipulated by
credit and microfinance
law.
establishments;
- subscription to any type of (2) The returns referred to in
insurance contract; paragraph 1 above must be
- the signing of contracts for electronical. In this case, the tax
connection and subscription to notice generated serves as the basis
water and/or electricity for payment of the corresponding
networks; taxes.
- registration of real estate; (3) ……………. ……..(Deleted).
- certification in a regulated Section M 2 a.- (1)
profession. Notwithstanding the provisions
relating to the system of
Section M 1 b.- (1) The single
declaration, the tax Authority may
identification number shall be
send to any natural or legal person
attributed under the conditions laid
liable pay a tax, duty or levy as per
down by law.
the laws and regulations in force, in
(2) To assign the single the event of a clear absence or
identification number, the services inadequacy of a return, a pre
of the Directorate General of completed return of collected
Taxation may take the finger prints revenue of any other taxable item,
and a photograph of the person to with the tax amount owed.
whom the number is being
(2) The pre-filled tax return shall
attributed.
be filed against a signature.
(3) The process provided for Mention shall be made of person
under the preceding paragraph shall refusal to sign, where applicable.
apply equally to corporate bodies,
(3) The party that accepts the
the main manager and to each
terms of a pre-filled return must file
partner having over 5% of the share
same, together with payment
capital.
thereof within thirty (30) days, to
Section M 2 - (1) Any physical the assigned Taxation Centre.
person or legal entity liable, in their
capacity as a legal debtor, to the

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(4) The taxpayer that feels (2) No professional taxpayer may
overtaxed or wrongfully taxed carry out import or export
under a pre-filled tax return transactions without being entered
procedure shall submit a request for in the active taxpayers’ register of
correction to the competent the General Directorate of Taxation
Taxation Centre within one month and does not own a certificate of tax
of receipt of such return. In such compliance.
case, the tax authorities and the
taxpayer shall have 30 (thirty) days SUBDIVISION II:
within which to decide the final NOTICE TO FILE RETURN
taxes established by a collection Section M 3.- Any taxpayer who
notice (CN). fails to file a return within the time-
The taxpayer shall, within 15 limit prescribed by law shall receive
(fifteen) days of receiving the CN, a letter reminding him to do so. He
settle the debt. shall then have 7 (seven) days
Where there is disagreement, the within which to regularize his
taxpayer may challenge the CN in situation, following reception of the
accordance with the provisions of letter, the postmark or signed mail
Section M116 et seq. of the General register, in case of direct delivery,
Tax Code. being authentic. Failing this, and
(5) Failure to pay or respond to a without prejudice to the penalties
pre-filled tax return on time shall be that may apply, the basis of
tantamount to accepting the terms assessment may be determined
thereof. arbitrarily by the tax authority
Section M 2 b: (1) Up-to-date under the conditions provided in
taxpayers shall be entered in the Section M 29 et seq. of this Manual.
register of active taxpayers of the
General Directorate of Taxation. DIVISION II:
OBLIGATION TO PRESERVE
Newly registered taxpayers shall be DOCUMENTS AND PERIOD
entered in the database of active OF PRESERVATION
taxpayers shall take with effect
from the date of filing of the first Section M. 4.- Taxpayers shall be
return. bound to produce, at the request of
the tax authorities, all mandatory
In the event of failure to file returns accounting documents and records
by a taxpayer over a period of two supplemented, where necessary, by
consecutive months, the latter shall the accounting items applicable to
automatically be deleted from the the nature of the activity
said database. Automatic deletion undertaken, in order to establish the
shall take place from the first failure genuineness of the information
to file annual returns for the non- mentioned in the tax return.
professional taxpayer. He/she may These obligations shall also apply to
be reinserted therein only after accredited representatives
regularizing his/her tax situation. appointed under the conditions

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provided for in Section Ml above, - The auditor's reports, as soon
as well as managers of trusts, as the company has been
insurance trusts, or similar entities notified of them;
established in Cameroon.
- Inventories, duly signed and
Section M. 5.- The books, registers, initialled, from the date on
documents over which the right to which they submitted to court
control, right of access and right to registries.
investigate may be exercised by the
tax authority, and any form
whatsoever, must be preserved for a
period of 10 (ten) years, from the DIVISION III:
date of the last operation they OBLIGATION TO PAY TAXES
recorded therein or from the date
Section M 7.- Any person liable to
when the documents were drawn
a tax, duty, levy, royalty or advance
up.
payment of a tax or levy, as well as
Section M 6.- Registers of transfer to the payment of taxes collected by
of stocks and shares, attendance deduction at source from third
sheets, minutes of shareholders’ parties on behalf of the State or any
meetings and board meetings, the other legal entity under public law,
management report duly approved must pay their debt to the tax
by shareholders or partners, and Revenue office within the time
where applicable, regulated limits set by law.
agreements as well as auditors’ The aforementioned taxes and
reports must be produced at the duties shall be paid as follows:
request of tax authorities.
- In cash or through electronic
Whenever requested by the taxation means, for sums less than CFA
authority, enterprises shall also be francs one hundred thousand
bound to present the internal audit (100,000);
procedures, general ledger, the
accounting procedures and - Through certified check, bank
organization special ledger as well transfer or electronic means, for
as the data-processing procedures. sums not less than CFA francs one
hundred thousand (100,000);
Section M 6(a) - Notwithstanding - By bank transfer or electronic
the provisions of Section M 6 of means for companies under a
this Code and mindful of the specialized management unit,
application of the penalty notably the Large Tax
provided for in Section M 104 (2) Department, Taxation Centers for
of the Manual of Tax Procedures, Medium-Sized Enterprises and
the taxpayer is required to specialized taxation centers.
spontaneously transmit to his tax
centre within fifteen (15) days: - In cash at bank counters.

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In the specific case of companies taxpayer’s identity and type of tax
with specialized management units, and fee for which payment is made.
notably entities managing medium- For every payment of tax, fee, duty
sized and large companies, taxes, or levy by bank transfer, the
duties and fees must be paid by financial institution shall issue a
electronic payment. transfer certificate specifying the
Section M 7 a.- (1) No one may tax concerned. In case of transfer of
invoke a claim on the state to shirk several taxes, duties fees or levies,
their return and payment the transfer certificate must be
obligations. accompanied by a summary
statement of the payments per type
(2) Under no circumstances may
of tax, duty, fee or levy paid, and
taxes deducted at source or for
bear the official stamp of the
which the taxpayer is only legally
financial institution.
liable to be subject to clearing of
any kind. Upon producing the transfer
certificate, together with the
(3) No person may refuse to pay a
summary statement, a payment
tax, duty or levy, or request for an
receipt shall automatically be
exemption on the basis of the
issued to the taxpayer at the time of
destination or allocation of the
filing his returns.
proceeds of such tax, duty or levy.
The date indicated on the transfer
Section M 7 b.- Agreements and certificate shall be deemed to be the
specifications may not contain tax date of payment. Transfer
provisions, except under conditions certificates which lead to entry of
specified by the laws and the corresponding amounts in the
regulations to institute duly public Treasury account beyond the
established special tax regimes. deadline for payment of the tax or
Section M 8.- (1) All payments which turn out to be unsuccessful,
shall be acknowledged by a receipt. shall trigger the application of the
These receipts shall be exempted penalties and default interest
from stamp duty. A duplicate provided for under Section M 106
thereof may be issued to the of this Code.
taxpayer upon request. The taxpayer and the financial
The receipt corresponding to the institution shall be jointly liable for
payment of taxes, duties and fees payments made in the above
shall be exclusively generated by mentioned conditions resulting in
authorized information systems, in the issuance of a receipt by the tax
accordance with the terms and authority and shall be liable to the
conditions laid down by a special penalties in case of default.
decree of the Minister of Finance. (3) Where a tax, duty or fee is paid
(2) Every tax, duty, fee or levy electronically, the date of payment
payment made by bank transfer shall be deemed to be that of entry
must bear clear indications on the of the amount credited to the single

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Treasury account domiciled at the Without prejudice to the recovery
Central Bank. of taxes evaded, together with the
penalties and criminal sanctions
DIVISION IV: provided for in Section L 108 and
ADMINISTRATIVE others of the Manual of Tax
OBLIGATIONS Procedures, failure to comply
Section M 8 a.- (1) Corporate with the obligations relating to
billing and production shall be the electronic invoicing or
monitored electronically by the tax production monitoring system is
authority under conditions laid punishable by a fine equal to:
down by order of the Minister in  The value of the invoices
charge of finance. in question, in the case of
This shall apply in particular electronic invoice
to businesses in the tracking;
information and  The production value
communication technology concealed as a result of
sector (ICT), trade, electricity, the breach, in the case of
games of chance and electronic production
entertainment, insurance, monitoring.
drinks, oilseed products and
digital bouquets sectors, as (3) Charges owed to financial
well as all enterprises under establishments during the payment
of their taxes, including receipts for
the entity responsible for payment are compelled to fall
managing large enterprises of within the range of 500 to 10 000 F
the tax authority. CFA. In no circumstance shall the
To implement the system of charge exceed 10% of the tax and
levy paid.
electronic monitoring of
invoicing and production of (4) Financial institutions that do not
enterprises, the tax comply with the ceilings
administration may use established in paragraph 3 above
external experts under the shall be liable to a non-discountable
fine corresponding to the amount of
conditions defined by
the excesses billed.
agreement between the
parties. Section M 8 b.- Damage shall be
established and ascertained as
(2) Irrespective of their status or follows:
nature, companies shall be bound to
- the taxpayer shall submit an
comply with the electronic
application to his tax office;
monitoring system referred to in
paragraph (1) - the damage shall be established
and ascertained within 15

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 (fifteen) days following the date (2) The persons referred to in
the application is submitted; subsection 1 above or, where
- a report shall be drawn up and applicable, their legal
signed by all the parties. The representatives, shall be required to
taxpayer’s refusal to sign shall declare to the taxation
be indicated in the report. administration the information
relating to their beneficial owners,
Section M 8 c.- The documents under pain of the fine provided for
relating to the various tax in Section M 99 of the Manual of
procedures may be notified Tax Procedures:
electronically to taxpayers by the - within 30 (thirty) days from the
tax authorities under conditions laid date of their registration;
down by regulation.
- no later than 15 March of each
The procedural documents notified year, together with their Statistical
electronically shall be deemed to and Tax Return.
have been received 48 hours after (3) The information contained in the
issuance of the acknowledgment of register of beneficial owners and
receipt by the computer system of the supporting documents relating
the tax administration. Procedural to a beneficial owner shall be kept
deadlines shall run from that date. for a minimum period of 5 (five)
years from the end of the year in
DIVISION V which the beneficial owner ceased
OBLIGATION TO DECLARE to be a beneficial owner, or from the
THE BENEFICIAL OWNER end of the year in which the legal
entity or the duties of the
Section M 8d.- (1) Under pain of administrators of the legal entities
the fine provided for in Section M ceased.
104 of the Manual of Tax
Procedures: (4) The conditions for
implementing this Section shall be
a. Legal persons as well as laid down in a separate instrument.
administrators of legal entities
under Cameroonian or foreign law
established in Cameroon, whether SUB-PART II:
or not they are subject to corporate
TAX CONTROL
tax or personal income tax, must
identify their beneficial owners and CHAPTER I:
keep an updated register to this RIGHT TO CONTROL
effect;
DIVISION I:
b. the beneficial owner shall
be obliged to provide the persons GENERAL PROVISIONS
referred to in point (a) of this Section M 9.- Sworn tax officers
subsection with all the information who are at least of the rank of
necessary for his identification. inspector, shall be empowered to

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control the bases of all taxes of taxpayers bound to produce and
payable by the taxpayers whom keep accounting documents.
they inspect. Accounts shall be audited at the
head office of the enterprise or at
DIVISION II: the place of its main establishment.
SPECIAL PROVISIONS
RELATING TO VALUE Where this is not possible in either
ADDED TAX (VAT) of these two places, the taxpayer
must expressly request that it be
Section M 10.- Persons liable to conducted either in the accountant’s
Value Added Tax may not, on office, or in the offices of the tax
account of their import or export authority.
transactions, invoke for all their
Section M. 12.- (1) The overall
transactions incompetence on the
fiscal situation of any taxpayer
part of officials of the Department
liable for Personal Income Tax may
of Taxation of at least the rank of
be audited.
tax inspector, checking the
regularity of the deductions During audit, the tax authority shall
provided for by the General Tax control consistency between the
Code and proceeding to regularize income declared by the taxpayer for
the deductions or exemptions purposes of Income Tax, his cash
effected unduly on the VAT paid or position, assets and elements of his
due. lifestyle.
However, lower-ranking officials 2) The overall fiscal situation
may act on written orders from the shall be audited in the office of the
tax inspector. tax authority or the business
premises of the taxpayer being
Any taxpayer who, after the
audited.
validation of his Value Added Tax
credit, disputes the total or partial 3) Only sworn officers of the tax
rejection of the credit may seek for authority with at least the rank of
a general accounts audit. inspector may carry out an audit of
the overall tax situation.
DIVISION III: Section M 13 new - (1) At least
CONDITIONS FOR fifteen (15) days before the date set
EXERCISING THE RIGHT TO for the first
CONTROL intervention, the tax authorities
shall send, by registered letter or by
SUBDIVISION I: hand delivery with
ON-THE-SPOT CHECK acknowledgement of receipt or by
Section M. 11.- Tax officers of at discharge slip, an account
least the rank of inspector, carrying verification notice or verification of
their professional cards and a copy the overall tax situation.
of the audit notice, shall carry out
on-the-spot controls of the accounts

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Mention must be made in the audit start of the material control
notice, under pain of the latter being operations, and countersigned by
nul and void, of the possibility of: the taxpayer or, where applicable,
his representative. Any refusal to
- Being assisted by a CEMAC- sign shall be mentioned in the
approved tax adviser registered report.
with the order or an approved
management centre of their (2) The period of on-site checks
choice; provided for in Section M 40 of this
Code shall run from the effective
- Consulting the audited date of commencement of the work
taxpayer's charter on the tax as specified in the report provided
authority' website. for in subsection (1) above.
(2) Within the framework of the Section M. 15.- The tax authority
audit of the overall tax situation, an may conduct spot checks. In such a
audit notice shall be forwarded to case, it shall deliver an audit notice
the taxpayer under the same directly to the taxpayer who shall
conditions referred to in Subsection acknowledge receipt thereof during
(1) above within 15 (fifteen) days the first audit.
before the start of the first audit. During this operation, the tax
The audit notice referred to in authority shall limit its action to
Subsection (2) above shall include making material findings on
an application for a statement(s) of reports, without carrying out a
account(s). critical examination of accounts.

Section M. 14.- Where the initial Section M. 16.- Where the notice
date of first audit is postponed on bears no indication as to the taxes,
the initiative of the tax authority, duties or years or periods of
the tax service must compulsorily assessment, the items to be audited
forward to the taxpayer, a corrective shall be all the taxes owed by the
notice. taxpayer for the period still due for
payment. In such a case, the
The taxpayer may also request the audit shall be a “general audit”.
postponement of the audit through a
written application 15 (fifteen) days The tax authority may conduct
following reception of the notice. partial audits consisting of
Such postponement must be verifying all taxes, duties or fees for
accepted expressly by the a financial year or a given tax due
Administration. for all or part of a non-statutory
period, on condition that this is
Failure by the tax authority to specified in the audit notice.
respond within 15 (fifteen) days
shall be tantamount to acceptance. The audit may however go one or
more years back beyond the barred
Section M 14 a: (1) During the first period where such years show a
on-site check, the auditor shall deficit, in so far as such deficit
prepare a report establishing the realized can be carried forward and

General Tax Code – 2023 Official Edition 225

charged to the profit under a non- customs administration or solicit
barred year for which they national and/or international experts
constitute expenditure. under agreements to which
The audit may also go back one or Cameroon is a party. Reference
more years beyond the barred shall be made in the control notice.
period where such years of Notwithstanding the joint
assessment show a Value Added intervention of the two
Tax credit to be carried forward to administrations, the applicable
the first return of the non-barred procedures shall remain governed
year. by the Manual of Tax Procedures
for the General Directorate of
Section M 16 a.-The administration Taxation and the CEMAC Customs
may also carryout spot checks Code for the General Directorate of
consisting in verifying taxes, levies Customs.
and duties liable to voluntary
payments over a period not Section M 19.- (1) Where
exceeding a fiscal year. accounting is computerized, the
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
Section M. 17.- Where the tax conditions provided for by Section
service intends to extend the audit 22 of the OHADA Uniform Act to
to a period or tax not indicated on organise and harmonise corporate
the initial audit notice, it shall accounting.
forward another notice following In such a case, the taxation authority
the same manner and deadline laid shall be empowered to seek, in
down in Section M. 13 et seq. of this accordance with Section M. 8
Manual, indicating the new period above, technical assistance from
or new tax to be audited. experts to conduct tests on the
Section M. 18.- (1) Where the equipment used by the enterprise
exercise of the right to control of the and check:
tax authorities requires special - the accounting system used;
technical knowledge, the Authority - all of the information, data and
may solicit the technical advice of processing directly or indirectly
experts appearing on a list drawn up used to produce these accounting
by the Minister of Finance. or tax results or to draft the
Such consultants shall be documents which are mandatory
professionally liable in case of under the General Tax Code;
damage resulting from their work. - documents concerning analyses,
(2) The tax authorities may, in the programming and execution of
exercise of their right to control, processing.
also intervene jointly with the

General Tax Code – 2023 Official Edition 226

(2) Where accounting is kept using The above requests must be precise
computerized systems, the taxpayer and clearly indicate according to
subject to an accounting check shall nature of operations or products:
be required to submit, at the - the country or territory concerned;
beginning of control operations, in
usable dematerialized form, a copy
- the undertaking, company or
group referred to;
of the accounting entry files of the
period checked. - the amounts considered.
Section M 19 a.- (1) Where in the The request must also state the
course of an accounts auditing, the response deadline granted the
administration has evidence to undertaking that is being assessed.
presume that the undertaking has The said deadline, which shall not
indirectly transferred profit, as be less than a month, may be
defined in the provisions of Section extended, upon a motivated
19 of the present Code, the latter application, without exceeding in
could be requested to provide all two months.
information and documents
Where the administration deems the
stipulating:
response insufficient, it shall a
- the nature of relations falling formal notice issue to the enterprise
within the provisions of Section to complete its response within 30
19 above, between the said (thirty) days. In that case, it shall
undertaking and one or more state the additional elements still
undertakings, companies or lacking in the response.
groups established out of
The notice must state the sanctions
Cameroon;
applicable, in case of failure to
- the pricing method for industrial, respond, in particular to the
commercial or financial reassessments, on the basis of
operations that it uses with the elements available to the
undertakings, companies or administration.
groups outlined in (1) and the
In this case the enterprise shall bear
elements that justify this method
the burden of proof.
as well as the agreed
considerations; (2) However, legal persons
established in Cameroon and falling
- the activities carried out by the within the competence of the
undertakings, companies or structure in charge of large
groups outlined in (1), in relation enterprises must, at the start of the
to the questions referred to in (2); accounts audit, automatically
- tax treatment relating to the produce the documents referred to
operations outlined in (2), and in sub-section (1) above where:
carried out by the undertakings - more than 25% of their capital or
that it runs out of Cameroon or by voting rights is held directly or
the companies outlined in (1). indirectly by an entity established
or incorporated out of Cameroon;

General Tax Code – 2023 Official Edition 227

- they themselves directly or for each transaction shall be defined
indirectly hold more than 25% of by a separate instrument.
a legal entity domiciled out of
Cameroon. (3) If the required documentation is
not handed over to the officials of
Section M 19(a) (new). - (1) the Tax Administration or only
Enterprises established in partially on the date of
Cameroon which are dependent on commencement of the accounting
or control companies located in audit, the Tax Administration shall
Cameroon or outside Cameroon, send to the enterprise concerned a
within the scope of Section 19(a) of formal warning to produce or
this Code, and which meet one of complete it within 15 (fifteen) clear
the conditions set out below, must days, specifying the nature of the
make available to the tax documents and addition expected.
authorities, on the date of This formal notice must indicate the
commencement of the accounts penalties applicable in the absence
audit, in electronic format, of a response or in the event of a
documentation enabling them to partial response.
justify the pricing policy applied in
transactions of any kind carried out (4) Failure to reply or partial
with affiliated companies response to the formal notice
established in Cameroon or outside referred to in Subsection 3 above
Cameroon in accordance with shall result in the application, for
Section 19 (a) of this Code: each financial year audited, of a
fine of 5% of the amount of the
- Have an annual turnover transactions concerned by the
excluding tax or gross assets of documents or supplements which
an amount which is either equal have not been provided to the
to or greater than one billion administration after a formal
(1,000,000,000) CFA francs; warning notice.

- Hold directly or indirectly, at The amount of the fine applied per

the end of the financial year, transaction may not be less than
more than 25% of the share CFAF 50,000,000 (fifty million).
capital or voting rights of a
company established in Section M. 20.- Civil and military
Cameroon or outside authorities shall lend assistance and
Cameroon whose annual support to tax officials in the
turnover excluding tax or discharge of their duties, wherever
gross assets is greater than or required to do so.
equal to one billion Section M. 20 a.- Tax adjustments
(1,000,000,000) CFA francs. shall fall within the exclusive
competence of the tax authority.
(2) The content of the transfer Any other public body for the
pricing document which is not a control of financial and social
substitute for supporting documents accounts other than the tax

General Tax Code – 2023 Official Edition 228

authority, which, during its control procedure of arbitrary assessment
missions, finds tax law offences defined in Section M. 29 seq of this
must automatically inform the tax Manual shall apply to determine the
authorities. The tax authorities shall taxes concerned by the request.
immediately undertake a tax control
Section M 22 a: In the course of tax
operation under the conditions laid
inspections, the establishment of
down by the General Tax Code.
failure to produce supporting
documents in a report during an
SUBDIVISION II:
intervention in an enterprise shall
DESK AUDITS
lead to the total inadmissibility of
Section M. 21.-The tax authority such documents in the subsequent
may check the returns filed by contentious phase, both before the
taxpayers at the offices of the Administration and before the tax
authority without sending a prior judge.
notice to the taxpayer, as part of the
control of documents.
SUBDIVISION IV
Such controls shall be limited to the COMPLIANCE DIALOGUE
examination of returns, instruments PROCEDURE
used to establish taxes as well as the
documents submitted in order to Section M 22b.- (1) Regardless of
obtain deductions, repayments or the provisions of sections M 21 and
refunds. M 22 of the Manual of Tax
Procedures and subject to the
In any case, the purpose of provisions of sections M 34 and M
examining documents shall be to 36 of the same Manual, the tax
ensure coherence of the taxpayers’ authorities may, on the basis of the
returns and not a general accounting returns filed by a taxpayer or extra-
control. accounting information in its
possession, engage in a compliance
SUBDIVISION III: dialogue aimed at clarifying and, if
REQUESTS FOR necessary, regularizing the tax
CLARIFICATIONS situation of the latter.
AND JUSTIFICATIONS
(2) In this regard, the administration
Section M. 22.- The tax authority shall send the taxpayer a written
may make a written request to invitation to a working session at
taxpayers to furnish all information, least 8 (eight) days before the
justification or clarification session date. This invitation must
concerning returns filed and deeds specify the purpose of the meeting
submitted, including those for as well as the documents to be
income categories for which they provided, if any.
are not bound to keep accounts.
(3) The compliance dialogue may
Taxpayers must respond within 30
result in:
(thirty) days from the reception of
the request. Failing this, the

General Tax Code – 2023 Official Edition 229

- either spontaneous regularizations and quantified notification
when the taxpayer acknowledges adjustment, or absence of
the validity of the tax adjustment to the taxpayer.
administration's observations. (2) The adjustment or non-
Such regularizations shall not adjustment notice shall, under pain
give rise to the application of of the proceedings being considered
penalties. null and void, be forwarded to the
- or a schedule for a tax audit when taxpayer within 60 (sixty) days with
differences remain between the effect from the end of spot checks,
parties at the end of the inter materialized by an end of audit
partes exchanges. report, except under special
(4) The period of inter partes circumstances duly explained.
exchanges as part of the compliance (3) The taxpayer must forward his
dialogue shall not exceed 45 days comments or state his acceptance
from the date of the first working within 30 (thirty) days of receiving
session on the subject. the notification of adjustment,
(5) In any case, the compliance except for duly justified special
dialogue shall not directly result in circumstances.
a remedial notification or an ex (4) Failure to respond within the
officio assessment. prescribed time-limit shall be
deemed acceptance and the taxes,
(6) The compliance dialogue must
duties and fees thus recalled shall be
result in a report prepared and
immediately enforced.
signed by both parties. Any refusal
to sign shall be mentioned in report. Section M 25.- In the case of
adjustments made within the
DIVISION IV: framework of a limited audit, a spot
ADJUSTMENT PROCEDURES check or a documentary control, the
administration shall serve the
SUBDIVISION I: taxpayer an adjustment notice
ADVERSARY ADJUSTMENT stating the reasons and amounts
PROCEDURE concerned, and giving the taxpayer
a response deadline of thirty (30)
Section M 23.- Where the tax
working days, with effect from the
authority notices a shortcoming or
reception of notice.
an inaccuracy or omission in the
data used as a basis to calculate any Section M 26.- Where the remarks
taxes, duties or sums due under the made by the taxpayer within the
General Tax Code, the time-limit shall be deemed well
corresponding adjustments shall be founded in whole or in part, the tax
made following the adversary authority must give up all or part of
procedure. The onus of proof shall the adjustments notified. It shall
lie with the tax authority. inform the taxpayer thereof in a
letter representing a “response to
Section M 24.- (1) After control, the taxpayer’s comments”
the service shall send a reasoned

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addressed with an differences of opinion between the
acknowledgement of receipt. parties are obvious and the
Where the tax authority intends to proposed tax levels are such as to
maintain the initial adjustments, it prejudice the continuation of the
shall confirm them in the “response company's activity.
to the taxpayer’s comments” and (2) The appeal provided for in
inform the latter that he has the subsection 1 above shall suspend
possibility of lodging a complaint the time limits for the control
by virtue of Section M 116 et seq of procedure.
this Manual.
(3) The arbitration decision taken as
In any event, the response to the
part of this appeal shall be binding
taxpayer’s comments shall be sent
on the tax audit authority.
to him, under pain of nullity of the
procedure, within 30 days of
SUBDIVISION II:
reception of the taxpayer’s ARBITRARY ASSESSMENT
comments, save for duly justified
PROCEDURE
circumstances.
Section M. 29.- Taxpayers who
Section M 27.- The response to the have not filed their returns within
taxpayer’s comments shall the legal time-limit provided for
mention, for information, the pursuant to the General Tax Code in
settlement of the amounts due their capacity as liable persons shall
following the audit and the reasons be subject to arbitrary assessment.
for the penalties applied as well as
the amounts thereof. For the purposes of the preceeding
subsection, the arbitrary assessment
Section M 28.- The adversary procedure shall be possible only
procedure shall not apply to stamp when the taxpayer has not
duty where this is not paid on the regularized his situation within the
basis of a statement or return, as 15 (fifteen) working days following
well as in the case of arbitrary reception of a reminder
assessment of the tax base, as representing a notice to file a return.
provided in Sections M. 29 et seq of
this Manual. Section M. 30.- The arbitrary
assessment procedure shall also
SUBDIVISION I A apply:
QUALITY CONTROL OF
ADJUSTMENTS - where the taxpayer fails to
respond, within the time-limit laid
Section M 28a.- (1) The audited down in Section M. 29 above, to a
taxpayer or the audit service may request for clarifications and
submit to the Director General of justifications;
Taxation, at any time during the tax
- in case of failure to designate a tax
audit procedure, but prior to the
representative in Cameroon;
issuance of the assessment notice, a
request for arbitration on some - in case of failure to keep or
proposed tax adjustments where the produce all or part of the accounts

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 or supporting documents recorded SUBDIVISION III:
in the report; PROCEDURE OF ABUSE OF
- in case of rejection of accounts THE LAW
deemed irregular or inconclusive Section M. 33.- Any operation in
by the tax authority; or the form of a contract or legal
- in case of refusal of tax control. instrument concealing the
realization or transfer or profits or
The arbitrary assessment procedure
income effected directly or by an
shall equally apply to any taxpayer
intermediary shall not be binding on
who abstains from furnishing
the tax authority, which authority
details and sub-details of certain
shall have the right to maintain the
accounting items specific to the
true character of the operation and
activity undertaken.
accordingly determine the bases of
The arbitrary assessment procedure assessment of company tax or
shall also apply to any taxpayer who personal income tax. In the event of
declares a total taxable income a court case, the burden of proof
below the fixed amount determined shall lie with the tax authority.
by applying a legal scale to certain
items of lifestyle, where the SUBDIVISION IV
difference between the two TAX RULING PROCEDURE
methods of income evaluation Section M 33a.- (1) Any taxpayer
exceeds at least 40% of the net total may, prior to the conclusion of a
income declared during one of the transaction in the form of a contract,
two previous fiscal years. a legal document or an unspecified
Section M. 31.- The bases or data project, seek the opinion of the tax
used to calculate the taxes imposed authority on the tax system
arbitrarily shall be made known applicable to him.Where the
directly to the taxpayer, through an taxpayer has provided the tax
adjustment notice specifying their authority with all necessary
methods of determination. The elements for the assessment of the
taxes concerned shall be issued for real scope of the transaction in
collection forthwith and shall be question, the position stated by the
mentioned in the adjustment notice. latter shall protect the taxpayer
Section M. 32.- The adjustment against any later change of
notice shall mention that the interpretation.
taxpayer who is subject to arbitrary (2) Failure by the administration to
assessment has the right to contest respond within 3(three) months to a
to the tax authority in accordance request for tax ruling from a
with Sections M. 116 et seq of this taxpayer who has provided all the
Manual. The onus of proof shall lie information required to assess the
with the taxpayer who must justify scope of the intended transaction
by all means that the taxes imposed shall imply tacit acceptance of the
on him are too high or unfounded. position stated by the taxpayer in
his request. In such a case, the

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protection provided for in of inspection or an adjustment
subsection 1 above shall apply. notice in the event of the control of
documents. In such a case, no
SUBDIVISION V
penalty shall be applied.
PRIOR TRANSFER PRICING
AGREEMENT PROCEDURE Section M. 35 new.- Limitation
shall be interrupted by the filing of
Section M. 33b.- (1) Companies
the audit notice, by the adjustment
that are directly or indirectly
notice, by the return or notification
dependent on or control other
of a report or by any deed
companies located outside
acknowledging the tax on the part
Cameroon in accordance with the
of the taxpayer.
provisions of Section 19a of this
Code may request the tax Section M. 36.- Where the audit
authorities to conclude a prior under a given year of assessment in
agreement on the method of respect of a tax or group of taxes is
determining transfer prices for a completed, the tax authority may
period not exceeding 4 (four) not undertake further inspection for
financial years. such taxes under the same year of
assessment.
(2) The conditions for
implementing this section shall be However, the tax authority shall
laid down in a separate instrument. reserve its right of resumption, with
regard to these taxes and levies. It
SUBDIVISION VI: shall have the right to rectify, within
LIMITS OF THE RIGHT TO the resumption period, the
AUDIT previously notified basis, provided
only that the proposed amendments
Section M. 34.- The total or partial do not arise from evidence obtained
omissions noticed in the basis of from further assessments within the
assessment, the inadequacies and enterprise.
inaccuracies or assessment errors
may be corrected by the tax In addition, where the taxation
authority up to the end of the fourth authority has lodged a complaint for
year following that under which the fraudulent acts, it may conduct a
tax fell due. further check.
Where a civil, commercial or Section M. 37.- There shall be no
criminal court or where an official increase in back taxes where this is
activity reveals the existence of caused by a dispute concerning an
fraud, the recovery right of the tax interpretation in good faith, at the
authority may be exercised up to the time, of a tax provision whose facts
end of the fourth year following that are officially admitted by the tax
of the establishment of the facts. authority.
They may also be corrected Section M. 38.-Deleted
spontaneously by the taxpayer Section M. 39.- Taxpayers being
himself before delivery of a notice audited simultaneously for VAT

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and Personal Income Tax or acknowledgement slip or sign the
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 accounts Section M 41a: (1)
are audited, spot checks in the Notwithstanding the provisions of
enterprise may not exceed three Sections M 9, M 10, M 11, M 12, M
months save under special 16 and M 21 of the Manual of Tax
circumstances duly explained. Procedures, a taxpayer may be
exempted from a tax audit in respect
Such time limit shall be extended by
of a given financial year if, at the
9 (nine) months in the following
end of the said financial year, he
cases;
shows a rate of increase in taxes and
- in case of control of transfer duties payable on a voluntary basis
pricing, from the date of of at least 25 percent compared to
effective receipt of complete the previous financial year.
documentation related to
transfer pricing; (2) When determining the rate of
- in case of implementation of increase referred to in paragraph (1)
information exchange procedure above, account shall be taken of the
provided for under tax total number of unsolicited
agreements, from the date of payments actually paid, plus any
transmission of the request for adjustments resulting from tax
information. audits for the said financial year.
(2) In the context of overall personal (3) The increase rate to be taken into
tax situation audit, the audit consideration shall exclude
operations must be undertaken additional revenue resulting from
within a maximum period of one an authorization to deduct tax at
year between the date of delivery of source, a new tax measure or the
the assessment notice and the date commencement of a new activity.
of the delivery of the adjustment
(4) The taxpayer who claims the
notice, except under special
circumstances duly explained. benefit of the provision of Section
M 41 a shall submit to the Director
Upon the discovery of a clandestine
activity, the period may be extended General of Taxation a request for
exemption from tax audit for a
for six months.
given financial year within a period
Section M. 41.- The documents of of twelve (12) months following the
the procedures mentioned in this end of the said financial year. The
Manual shall be forwarded to the Director General of Taxation shall
taxpayer who shall return an have a period of three (03) months

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to notify the applicant of the tax police and gendarmerie, public
authority's decision. Failure to reply enterprises and establishments, or
within the three (03) month period bodies controlled by the
shall be considered as a rejection. administration, social security
institutions, courts and tribunals, all
(5) The exemption from tax audits
persons having the status of trader,
referred to in paragraph (1) above
industrialist, craftsman, farmer or
shall not apply or shall be
practising a liberal profession,
withdrawn when the existence of
persons carrying out insurance
fraud is established by the
operations, banks, stockbrokers,
administration.
depositories of public documents
CHAPTER II: and companies required to keep
RIGHT TO INFORMATION registers of transfers of stocks and
Section M. 42.- Duly authorized shares, attendance lists of general
tax officers of at least the rank of meetings, minutes of board
tax controller or persons ranking as meetings and auditors’ reports.
such shall be entitled to access, on Section M 44.- (1) The right to
hard and electronic copies of information shall be exercised on
documents kept by the persons and the initiative of the tax service on a
bodies listed in section M.43 below, simply written application. The tax
for the purpose of checking the officers must send or deliver a
returns filed by taxpayers or notice of passage to the person
obtaining information for a foreign concerned prior to their arrival. He
tax authority, without the shall furnish the information
possibility of objection on grounds requested within 15 (fifteen) days,
of the provisions of the law on from the reception of the notice of
banking secrecy, as well as passage the post mark or signed
professional secrecy subject to mail register, in case of direct
Section M.47 of this Manual. delivery, being authentic.
The right to information may not in (2) Any person failing to respond to
itself give rise to an adjustment avoids or objects to the right of
notice. access within the time limit
indicated in section M. 44 (1)
DIVISION I: above, shall be issued a formal
PERSONS SUBJECT TO THE notice to allow access. He shall
RIGHT TO INFORMATION comply within 8 (eight) days of
Section M 43.- The following shall reception of the notice, the
be subject to the right to postmark, or signed mail register, In
information: all natural persons or case of direct delivery being
corporate bodies paying salaries, authentic.
fees, royalties, or receiving, Failing that he shall be liable to the
managing or distributing funds on fines provided for in section 104 of
the account of their members, all this manual.
public authorities including the

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However, during hearings of disposal of the tax service. Such
matters before civil, commercial or period shall be reduced to 10 (ten)
criminal courts, the courts must, days in criminal matters.
without any prior requests on his The reports drawn up during any
part, make known to the Director arbitration shall be kept at the
General of Taxation, any disposal of the tax service during a
information they may have, likely period of 15 (fifteen) working days
to suggest any tax fraud, attempt to with effect from their deposit.
defraud or prejudice a tax or duty.
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
AUTHORITY
Provided that, within the specific
framework of a VAT credit Section M. 47.-(1) Tax officers
expense claim procedure and in the shall be bound by professional
context of a request for information secrecy and may not divulge any
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 this authorities, within the framework of
case, the production of the mutual administrative assistance in
aforesaid information shall be 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”
sanctions provided under Section shall be covered by professional
M. 104 of the Manual of Tax secrecy.
Procedures”. Section M 48.- Subject to
Section M. 46.- During the 15 reciprocity, tax officials shall not be
(fifteen) working days following bound by professional secrecy in
the rendering of any decision by respect of members of the
civil, administrative or military Supremes State Audit, Treasury,
courts, the documents shall remain Customs Economic and Financial
lodged with the court registry, at the Brigades officials acting within the

General Tax Code – 2023 Official Edition 236

scope of their duties as well of his work to the tax authorities no
assistance in tax matter under an later than the 15th of the month
international convention. following the end of his task.
At the request of the Director
General of Taxation, the State CHAPTER III:
Council shall provide all the RIGHT TO INVESTIGATE,
information required for the proper TAKE STOCK AND ACCESS
discharge of the duties of the tax I- RIGHT TO INVESTIGATE
Authorities.
Section M. 49.- Tax officers of at
DIVISION III: least the rank of tax controller may
SPECIFIC CONDITIONS FOR order the production and collect
EXERCISING THE RIGHT TO copies, in a tangible or intangible
INFORMATION form, of bills, stores accounts as
well as books, registers and
Section M 48 a.- (1) At the request professional documents concerning
of the tax authorities, public and operations having entailed or
private bodies of various types shall entailing payment.
be bound, permanently and at
They may also order the production
specified times, to provide them
and collect copies of all customs
with all data and information in
supporting documents relating to
their keeping that are necessary for
the collection of VAT on
the taxation of third parties.
importation, actual exportation or
(2) Conversely, the tax authorities application of a suspensive regime.
may provide the said partner bodies, Except for premises used as a
at their request, with specific private residence, they may, to that
information within the limits of end, gain access to professional
professional secrecy defined in buildings, plots warehouses, and
Section M 47 of the Manual of means of transport for business
Fiscal Procedures. purposes and their loading, and
(3) Protocols for collaboration shall carry out material verification of
be concluded between the Parties in physical features of the enterprise.
order to facilitate the exchange of Within the specific framework of a
information in accordance with the VAT credit claim procedure, the
aforementioned arrangements. right to investigate shall allow the
tax authority to ascertain the
Section M 48 c : Under pain of authenticity of invoices and other
penalty provided for in section documents produced.
M104 of the manual of tax
During the first control, a notice of
procedures, any natural or legal
the visit shall be given to the
person regularly hired to audit the
taxpayer or his representative. In
accounts or to carry out the tax
the absence of the taxpayer or his
review of a public or private entity
shall be bound to submit the report representative, the notice shall be
given to the given person who

General Tax Code – 2023 Official Edition 237

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

General Tax Code – 2023 Official Edition 238

adversarial statement of stock SUB-PART III :
findings shall be attached to the TAX COLLECTION
report.
The report shall be signed by the CHAPTER I:
officers who took part in the METHODS OF COLLECTION
operation and by the taxpayer.
Refusal on his part to sign shall be DIVISION I:
entered in the report. COMPETENCE IN RESPECT
(5) The stock recognition procedure OF TAX COLLECTION
cannot in itself give rise to a notice Section M 51.- (1)The collection of
of adjustment. taxes and duties shall be assigned to
(6) Penalties for stock recognition the Tax Revenue Collectors.
are the same as those for the right to (2) A Tax Revenue Collector is
investigate. a public accountant under oath.
III- RIGHT TO ACCESS Section M 52.- The competent Tax
Revenue Collector shall collect the
Section M 50 c.- (1) Sworn tax duties and taxes assessed by
officers with at least the rank of taxpayers in their returns and paid
inspector may, with the on their own initiative upon filing
authorization of the judge, control them. They shall also collect the
premises and places for sums assessed by the tax authority
professional use, as well as land and on verbal declaration of taxpayers
warehouses or private premises. or during controls.
(2) These control operations
shall be made between 8 am and 8 DIVISION II:
pm or beyond these hours when NOTICE OF ISSUE FOR
access by the public is authorized. COLLECTION
(3) The administration may Section M 53.- (1) The notice of
implement any necessary protective issue for collection shall be an
measures during such control. enforceable deed for the forceful
collection of taxes, duties and
(4) The visit shall end with a report levies.
recording the material facts. This
report shall be signed by the officers (2) The notice of issue for
who participated in the control and collection shall be drawn up and
by the taxpayer. notified to the taxpayer where a
written declaration is not
(5) Any person who evades or accompanied by the means of
opposes the right to investigate payment or following a non-market
shall be liable to the sanctions value return or the final procedure
provided for in Section 104 of this document in the case of a control.
Manual.
(3) Subject to the approval
of the Director General of
Taxation, the Notice of issue

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for collection may be drawn Tax Collection Notice to the
up before filing the last taxpayer who has fifteen (15) days
procedural document in to pay his debt. This deadline shall
particular in the context of a be thirty (30) days when the tax debt
general accounts audit, when is the result of a tax audit, except in
the taxes have been expressly cases of automatic taxation for
accepted in the minutes by which this deadline remains fifteen
the taxpayer. In this case, a (15) days.
Partial Recovery Notice is
(3) The taxpayer may also be
issued for the principal
notified of the Notice of Issue for
amount of the tax accepted
Collection by electronic means. In
and the penalties and interest
this case, the Notice of Issue for
for late payment normally
Collection shall be deemed to have
due. At the end of the control
been notified when the system
procedure, a supplementary
generates an acknowledgement of
collection notice is issued for
receipt.
the outstanding taxes.
Section M 54.- The Tax Revenue
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 an
rendered enforceable by the head of order to pay, distraint and sale.
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 the TO PAY
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

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

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

General Tax Code – 2023 Official Edition 242

Section M 70.- (1) Officials administration shall be immediately
responsible for the collection of allocated for the settlement of the
taxes, duties and fees provided for taxpayer’s tax debt.
in this Manual shall benefit from the Any refusal to sign or to comply
regulations governing the with a notice to a third-party holder
protection of public officers established by a bailiff shall entail
stipulated in Sections 152 to 158 of the third party’s joint and several
the Penal Code. payment without prejudice to the
(2) In case of insults and resistance, penalties provided for in Section M
they shall draw up a report on such 104 of the Tax Procedures Manual.
resistance and forward same to the The penalties applicable for refusal
State Council through official to sign a notice to third party holder
channels. or non-execution of a notice to third
party holder may not be mitigated or
DIVISION II: reduced.
SPECIAL LEGAL The tax authority must inform the
PROCEEDINGS liable person of the forwarding of
the notice to third-party holder,
SUBDIVISION I: specifying the third-party
NOTICE TO THIRD-PARTY concerned.
HOLDERS Section M 72.- The purpose of the
Section M 71.- Trustees, holders or notice to third-party holder shall be
debtors of sums belonging or due to to ensure upon reception, the
persons liable to tax, penalties as allocation of the sums thus
well as incidental costs whose requested, to the payment of the
collection as guaranteed by the taxes regardless of the date when
preferential rights of the Treasury the claims, whether conditional or
shall be bound, upon a request in due, that the liable person has vis-à-
that regard made to them in the vis the third party holder, actually
form of a notice to third-party fall due.
holder, notified by the collector of Section M 73.- Any notice to third
taxes to pay in lieu of the liable party holder shall remain valid until
persons concerned, the funds in full repayment of the debt for which
their keeping or which they owe, up it was issued or upon obtaining a
to the amount due from such liable release from those who issued it.
persons.
The third party holder, upon receipt SUBDIVISION II:
of the notice to third party holder, EXTERNAL WRIT
shall be required to inform the tax Section M 74.- The external writ
administration of the balance of the shall be issued by the assigned
account of the taxpayer being collector of taxes to a Treasury
prosecuted. The said balance accountant or another collector of
mentioned on the acknowledgment taxes for the collection of taxes and
of receipt given to the tax

General Tax Code – 2023 Official Edition 243

levies, including those deducted at settlement, after notification, of the
source and not paid. sums duly assessed.
It shall be issued when taxpayers,
particularly regional and local SUBDIVISION IV:
authorities or administrative public CLOSURE OF THE
establishments, have claims or ESTABLISHMENT
grants domiciled with such Section M 77.- (1) The competent
accountants or in case of change of Tax Revenue Collector may
permanent address of the taxpayers automatically and immediately
concerned. close down the establishment (s)
It shall also be issued to the body without prejudice to the penalties
responsible for centralizing and provided for elsewhere, in case of
adjusting local taxes, in the event of non-settlement, after notification,
non-payment by regional and local of the sums duly assessed.
authorities of taxes and levies (2) The closure of an establishment
deducted at source. shall end forthwith upon payment
It shall also be issued to the customs of the full amount due.
revenue collector where the debtor
is an importer. In this case, the SUBDIVISION V:
competent customs service may IMPOUNDMENT OF A
retain the goods. VEHICLE

Section M 75.- The external writ Section M 78.- (1) The non-
shall authorize the assignee production of a valid sector vehicle
Treasury accountant to allocate, license, the transporters’ business
upon receipt, the sums whose license, the motor vehicle stamp,
transfer is thus demanded, for the the axle tax to the authority in
payment of tax debts. charge of controlling them, notably
officers of the Department of
It shall also authorize the assignee Taxation specially empowered to
collector of taxes to take legal record this offence shall entail the
proceedings against the taxpayers impoundment of the vehicle in
concerned. compliance with the appropriate
procedure relating thereto
SUBDIVISION III:
FREEZING OF BANK (2) The impoundment of a motor
ACCOUNTS vehicle shall end forthwith upon
payment of the full amount due.
Section M 76.- Regional Tax
Revenue Collectors and Special SUBDIVISION VI:
Management Unit Tax Revenue EXCLUSION FROM PUBLIC
Collectors may freeze the taxpayers CONTRACTS
bank accounts without prejudice to
the penalties provided for Section 79: Failure to pay duties
elsewhere, in case of non- and taxes following a formal notice
shall entail a temporary ban from

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bidding for public contracts, (2)As a special measure, and as any
expression of intention to buy a other creditor, the tax authority
public corporation under may, as a last resort, proceed to
privatization, carrying out stock carry out a distraint or sale of the
market transactions or applying for immovable property of the person
forest exploitation licenses or liable in accordance with the
applying for the issuance of secure OHADA Uniform Act to organize
consignment notes; and to a simplified collection procedures
permanent ban in case of a further and executions.
offence.
Section M. 83.- The sums due
The Director General of Taxation
guaranteed by the preferential right
shall in each quarter draw up a list
of the Treasury must be published
of taxpayers banned from bidding.
at the registry of the competent
Section M 80.- Special prosecution court. The privilege shall cover a
measures shall be official period of two years with effect from
instruments. As such, they may be the date of issue for collection.
challenged before the tax authority Section M. 84.- Bailiffs, court
in accordance with Section M. 116 registrars, auctioneers, notaries,
et seq. of this Manual. trustees in bankruptcy, receivers
and all other trustees of public funds
CHAPTER III:
may not deliver to heirs, creditors or
COLLECTION GUARANTEES
other rightful claimants entitled to
DIVISION I: receive the sequestered sums
deposited, unless upon evidence of
PREFERENTIAL RIGHTS
OF THE TREASURY payment of the duties, taxes and
penalties due by the persons from
Section M 81.- The preferential whom the sums were collected.
rights of the treasury shall Furthermore, as and when
guarantee the collection of all necessary, the said receivers and
duties, taxes and penalties with a trustees shall be authorized to pay
basis, assessed by the Department directly the taxes due before
of Taxation, as well as the delivery of the funds; the receipts
collection of penalties assessed by for the said taxes shall be entered
the Department of Taxation, and into their accounts.
that of the Treasury.
Section M 82.- (1) The preferential DIVISION II:
right of the Treasury shall cover all LEGAL MORTGAGE
movable and immovable property Section M 85.- For the collection of
belonging to the taxpayer wherever taxes of all kinds and fiscal
they may be located, under the rank penalties falling within the
conditions laid down in Section 107 jurisdiction of the collector of taxes,
of the OHADA Uniform Act the tax authority shall have legal
relating to security interests. mortgage over all the immovable
property of taxpayers.

General Tax Code – 2023 Official Edition 245

Such mortgage shall be ranked on Where the rights over natural
the date of its registration at the resources or stocks or shares of an
Land Registry. It may be entered enterprises, including the goodwill
only as from the date of issue for of a company under Cameroonian
collection of the taxes concerned law are transferred abroad, the
and the penalties relating thereto. Cameroonian law enterprise and the
transferor shall be jointly and
DIVISION III: severally liable to payment of the
JOINT AND SEVERAL sums due under such transfer.
PAYMENT
Section M 86a.- ( 1) In the event of
Section M 86.- The notice of issue an indirect transfer of shares, bonds
for collection regularly drawn up and other capital shares of a
shall be enforceable not only company governed by
against the taxpayer who is Cameroonian law, including rights
mentioned therein but also against relating to natural resources, the
his representatives or rightful company shall be required to:
claimants. - declare this transfer to its Tax
Accordingly, any employer, farmer Centre within 15 (fifteen) days of
or tenant or, in general, any debtor signing the said contract(s). This
or third party holder shall be bound period shall be extended to 3
to pay the debt of the taxpayer at the (three) months where the transfer
request of the officer responsible is made abroad or involves
for the collection and up to the entities governed by foreign law;
amount of which they are trustees or - produce a document explaining
debtors. how the assets transferred are
The third-party holder shall be valued.
jointly and severally liable for (2) In the event of non-compliance
payment of the sums claimed in with the obligations referred to in
case of gross negligence, subsection (1) above, the tax
established failure or complicity. authorities may assess the potential
In case of transfer, irrespective of capital gain of the transaction by
the conditions, the transferee may any means.
be held jointly and severally (3) The administrative assessment
responsible along with transferor of the capital gain shall be
for the amount of the taxes issued enforceable against the real and
and those to be issued. He may be legal parties liable to its payment,
accused only under the non-barred provided that the latter can prove
period and only up to the transfer the contrary.
price where the transfer was done
against payment, or of the value Section M 87.- Each spouse, where
fixed for the settlement of the both spouses live under the same
transfer of rights inter vivos where roof, shall be jointly and severally
this takes place free of charge. responsible for the taxes assessed in
the name of his or her spouse as

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personal income tax, save for The collector of taxes who has not
situations provided in the General instituted any proceedings against
Tax Code. late taxpayers over a period of 4
Heirs or legatees may be prosecuted (four) consecutive years from the
jointly and severally for taxes day of issue for collection shall lose
unpaid by the original taxpayers. his appeal and shall forfeit all his
rights and actions against taxpayers.
Section M 88.- Where the
collection of certain taxes, duties (2) The limitation deadline referred
and penalties due from companies to in section M 90 (1) above shall be
has been totally compromised or extended to three (3) years for
where the insolvency of the requests for refund of VAT credits.
companies has been organized by
fraudulent manœuvres of persons DIVISION V:
who are de jure or de facto, direct or IRRECOVERABLE TAXES
indirect managers of such CONSIDERED AS BAD DEBTS
companies, such persons shall be
held jointly and severally Section M 91.-For taxes which
responsible for payment of the taxes cannot be collected due to a change
and penalties. in the fortune or situation of the
taxpayer at the time of assessment
DIVISION IV: of such taxes, the collector of taxes
LIMITATION shall submit the lists of
irrecoverable taxes to the Director
Section M 89.- Sums due from the General of Taxation.
taxpayers for taxes and duties
Section M 92.- The lists referred to
assessed by virtue of the General
in Section M. 91 above shall, for
Tax Code shall be barred after a
each irrecoverable tax, indicate the
period of 4 (four) years following
nature of tax or duty, reference of
the due date, where no instrument
the issue for collection and the
has been issued to end the
amounts uncollected, as well as any
limitation.
information or details showing
The limitation above may not be clearly that such taxes have become
invoked in the case of taxes irrecoverable. They shall be
deducted at source or those for submitted along with documents to
which the person liable is only a support the measures taken to
collector. recover the said taxes.
Section M 90.- (1) Limitation shall Section M 93.- The Tax collectors
apply in favour of the State against of who are personally and
any request for refund of sums paid financially responsible for tax
as duties and taxes provided for in recovery may be granted a
the General Tax Code, after a discharge, and thus be fully or
period of 2 (two) years as from the partially freed from performing
payment of the said duties and such duty where the bad debts are
taxes. officially listed by decision of the

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minister in charge of finance, upon (3) The tax compliance
approval by the Director General of certificate is issued online from
Taxation in consultation with a the tax administration's
representative of socio-professional computer system. The
associations.
authenticity of any tax
Section M. 94.- The Minister in compliance certificate issued
charge of finance shall issue a electronically is verified by its
registered certificate for all taxes inclusion on the list of tax
considered as bad debts.
compliance certificates
CHAPTER IV published electronically by the
DEBT CLEARENCE tax authorities.
CERTIFICATE
The tax compliance certificate shall
Section M 94 a.- (1) Any natural or
be valid for 3 (three) months with
legal person owing a tax, duty or
effect from the date on which it is
levy who is up to date with the
signed.
filing and payment of said taxes,
duties and levies may, on request, This period shall be reduced to 1
obtain a tax compliance certificate (one) month where the taxpayer has
from the tax authorities. This benefited from a suspension of
certifies that the taxpayer is up to payments or a moratorium on his or
date with his or her tax declaration her tax debt.
obligations and does not owe any Section M 94 b.- (1) Any natural
tax debts due at the date of issue. person or corporate body liable for
tax, duties or charges that requests a
(2) Notwithstanding the provisions
title, license, certification,
of Section M 94a (1) above, the debt
attestation, authorization or
clearance certificate may also be
approval whatsoever from public or
issued to a taxpayer who owes a tax
semi-public government services
debt, where:
within the context of carrying out
- the deadline provided for in their activities, must necessarily
Section M 53 of the Book of Tax mention their Unique Identification
Procedures for the payment of the Number (UIN) on the request and
tax debt has not expired; attach thereto a valid tax
- the latter has been granted under a compliance certificate. Failure to
payment suspension or produce this document shall lead to
moratorium duly granted by the inadmissibility of the request.
competent authorities. (2)The tax compliance certificate
shall serve as tax or non-tax
In such a case, the tax debt and the certificate and tax situation slip. It
nature of the suspensive instrument shall be the only valid document in
shall be indicated on the tax all administrative procedures to
compliance certificate. prove the tax situation of a
taxpayer.

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Section M 94c.- (1) The following SUB-PART IV:
are subject to presentation of a PENALTIES
valid tax compliance certificate:
CHAPTER I:
- Transfers of funds abroad FISCAL PENALTIES
by profession tax payers;
DIVISION I:
- The issuance of ASSESSMENT PENALTIES
exemption certificates
and payment of taxes and SUBDIVISION I:
duties; INADEQUATE RETURN
- Payment of invoices and Section M 95.- The inadequacies,
subsidies by the State, omissions or inaccuracies affecting
decentralised local the tax base or data, and which have
authorities, public led the tax authority to make
establishments, partially adjustments shall give rise to the
or wholly state-owned application of a 1.5% interest in
companies and private arrears per month up to a maximum
companies, the list of of 50%, calculated on the basis of
which is drawn up by the charges to be borne by the taxpayer
Minister of Finance; following the notification of the last
procedural deed in case of control.
- Export transactions ; Interest in arrears shall be
calculated as from the day
- visa applications at following the day when the tax
diplomatic and consular return bearing inadequacies,
missions. omissions or inaccuracies was
CHAPTER V deposited up to the last day of the
month of notification for
TRANSFER OF TAX adjustment.
RECEIVABLES AND DEBTS Section M 96.- (1) Any
Section M 94e: In the event of inadequacies, omissions or
restructuring of enterprises, tax dissembling which affect the base
receivables and debts shall be or elements of assessment and lead
transferable from the dissolved the authority to make adjustments,
entity to the absorbing entity. mention of which must be made
expressly in the last procedural
document, in addition to the interest
in arrears provided for in Section
M. 95, shall attract the following
additional penalties.
- 30 % in case of good faith ;
- 100 % in case of bad faith ;

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- 150% in case of fraud, without of a fine of CFAF 1 000 000 per
prejudice to the criminal month:
proceedings provided for in this - failure to file returns within the
Manual. prescribed deadlines provided for
(2) Taxpayers who spontaneously in Sections 18(3), 18a, 101,102,
pay all or part of the taxes charged 104, 242 and M 8d;
to them following a tax audit shall - the non-existence or failure to
benefit from the application of a update the registers provided for
15% penalty in principle on the
in sections 18a and M 8d.
accepted taxes.
(3) Without prejudice to the
The penalty in principle thus
penalties provided for in Section M
decided shall not be liable to
97 above, failure to file or forward
reduction or subsequent transaction.
the statistical and tax return within
SUBDIVISION II: the deadlines provided for by the
FAILURE TO FILE A RETURN law shall give rise to a non-
Section M 97.- Any taxpayer whom discountable fixed fine described in
after a notice to declare has not filed detail below:
a return shall be liable to arbitrary - companies falling under the
assessment and his taxes shall be Large Tax Unit: F.CFA 5,000,000
increased by 100%. Such increase (five million);
shall be raised to 150% in case of a
further offence. - companies falling under
Medium-sized Enterprise
Section M 98.- Interest in arrears, Taxation Centres and Specialized
in case of inadequate declaration as Taxation Centres: CFAF
provided for in Section M. 95 1 000 000 (one million);
above, shall be calculated with
effect from the day following that of - Companies falling under the
the filing of the return up to the last Divisional Taxation Centres:
day of the month of notification, CFAF 250 000 (two hundred and
each month started being fifty thousand).
considered a full month. Section M 100.- (1) Any failure to
The maximum amount of the file in, within the statutory deadline,
interest in arrears shall be 50%. an application to register a business
or to modify some of the elements
Section M. 99.- (1) The filing after used in procuring the initial
an official notice, of a return registration as well as any
showing nil tax or a credit shall give registration declaration that
rise to a fixed fine of CFA comprises manifestly erroneous
francs1,000, 000 (one million) information shall be liable a fine
(2) After formal notice, the equal to two hundred and fifty
following shall give rise to payment thousand (250,000) CFA francs.

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(2) Whoever engages in an been invoiced or for which an
economic activity without prior erroneous or incomplete invoice
registration shall be liable to a fine has been made, received or used by
of one hundred thousand (100,000) a professional.
CFA francs per month. Any VAT claim obtained on the
(3) Whoever uses a single basis of false invoices shall give rise
identification number fraudulently to the immediate refund of the sums
shall be liable to a fine of one unduly received, in addition to a
million (1,000,000) CFAF per fine equal to 100% of the value of
transaction. the transaction.
(4) Persons who have only a salary
income but are not registered within DIVISION II:
a three month deadline shall be SPECIAL PENALTIES
liable to a fine of one hundred Section M 103.- Failure to file a
(100,000) CFAF. return giving rise to arbitrary
(5) The conduct of the assessment shall entail:
transactions referred to in Section - in the case of VAT, the loss of
M 1a (3) with persons without a the right to deduction upstream
single identification number shall and to VAT credit relating to a
lead to the application of a fine of previous period;
CFAF 5,000,000 (five million) per - in the case of Income Tax, the
transaction. loss of the right to charge
previous years' deficits and tax
SUBDIVISION III: credits.
FAILURE TO INDICATE THE Section M 104.- (1) A fixed fine
SINGLE that might go up to CFAF 5 000 000
IDENTIFICATION NUMBER (five million) shall be applied to any
Section M 101.- Failure to indicate person who gives false information,
on an invoice, the single who objects to the right to
Identification Number shall entail communication or to the notice to
non-deduction of VAT shown on third party holders, or who refuses
the invoice. to provide the information or
documents required by the Tax
SUBDIVISION IV: administration pursuant to the
ABSENCE OF INVOICE OR provisions of Sections 18 (4), 79,
FALSE INVOICE 93i (6), 245, 583, 583a (1), 583b (1),
598a, M 1, M 6, M 8d and M 48b of
Section M 102.- A fine equal to the Tax Procedures Manual.
100% of the value of the transaction Similarly, a fine of CFAF 100 000
with a minimum of 100,000 (one (one hundred) per day of delay,
hundred thousand) francs shall be beyond the time limits indicated on
applied to any sale of goods or any the request, shall be applied for any
provision of services not having attempt to object to the execution of

General Tax Code – 2023 Official Edition 251

the right to communication or Section M 105 a: Any transfer of
notification of third party holders. funds abroad by a taxpayer who is a
professional without the prior
presentation of a valid tax clearance
(2) The fine referred to in the first certificate in accordance with the
paragraph above is increased to provisions of Section M 94 c of the
FCFA fifty million (50,000,000) in Manual of Tax Procedures shall
the event of failure to comply with result in the application of a fine not
the obligations set out in Sections liable to discount or moderation of
18 b, 18c and M 6a of this Code. 10% of the amount transferred, at
the expense of the bank.
Section M 104 a: A fixed fine that Section M 105b: In addition to
may attain CFAF 100,000,000 (one penalties and interest for late
hundred million) shall be imposed payment, failure to declare indirect
on any person who fraudulently transfers of shares made abroad as
facilitated, carried out or attempted provided for in Section M 1 of this
to carry out a tax obligation or to Manual shall be punishable by a
obtain tax documents online. fine corresponding to 100 percent
Section M 104 b- Without of the fees due.
prejudice to the recovery of
taxes evaded, together with DIVISION III:
penalties, failure to issue a COLLECTION PENALTIES
certificate of deduction at
source or payment of taxes SUBDIVISION I:
using the tax administration's FAILURE TO PAY OR LATE
computer system is PAYMENT
punishable by a fine Section M 106.- (1) Late payment
corresponding to the amount of tax shall entail application of a
of the transaction carried late payment interest of 1.5 % per
outside the system. month of delay.
Regarding the specific case of
spontaneous payment of tax, any
Section M 105.- Non-compliance late return or payment shall entail
with the rules laid down in Sections the application of a 10% penalty per
M.1, M 2 and M 7 of this Manual month of delay, without exceeding
may entail forfeiture of the right to 30 % of the principal tax due.
operate the prohibition to bid for
public contacts and prohibition to For registration duty, default or late
import. payment shall entail application of
a fine over and above the duty itself.
Furthermore, it may entail
publication in the Official Gazette The starting point shall be:
or public notice of the offender’s
name.

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- the first day of the month CHAPTER II:
following the day of receipt of a PENALTIES
collection notice;
- the first day following the day of DIVISION I:
the statutory submission of the tax PRINCIPAL PENALTIES
return, every month begun being Section M 107.- Without prejudice
considered as a whole month; to the tax penalties in force, a prison
- the first day following the day of term of from 1 (one) to 5 (five)
the statutory due date. years or a fine of from five hundred
thousand (500,000) francs to five
The end point for the calculation of million (5,000,000) francs or both
the interest on late payment shall be such fine and imprisonment shall be
the last day of the month of inflicted upon whoever:
payment.
- evades fraudulently or attempts to
The same rate of interest on late evade fraudulently the issue,
payment, due from the date of payment, total or partial
custody of funds, shall be applied to repayment of the taxes and duties
any undue VAT claim received, and referred to in the General Tax
shall not be subject to any Code;
reduction.
- refuses expressly to file his return
(2) Without prejudice to the within the prescribed time frame;
penalties provided for in Section - conceals a part of the taxable
106 (1) above, failure to payment, amount;
within the deadlines provided for by - organizes his insolvency or
law, of dues, duties and taxes obstructs tax recovery;
withheld at source shall give rise to
the application of a non- - obtains repayment of VAT credits
discountable or non-reducible fixed through fraudulent means.
fine according to the following Section M 108.- The penalties
scale: from CFAF 0 to CFAF referred to in Section M. 107 above
5,000,000: CFAF 500,000 (five shall also be inflicted upon
hundred thousand); whoever:
- from CFAF 5 000,001 to CFAF - fails to make or ensure the making
25,000,000: CFAF 2,000,000 of entries, or abets the making of
(two million) ; inaccurate or fake entries into the
journals and balance sheet books
- from CFAF 25,000,001 to provided for by the Commercial
CFAF 50,000,000: CFAF Code, or into documents serving
5,000,000 (five million); as such, as well as any person
convinced of having drawn up or
- above CFAF 50,000,000: CFAF abetted the drawing of false
10,000,000 (ten million). balance sheets;

General Tax Code – 2023 Official Edition 253

- Through all types of - pronounce the forfeitures
manoeuvres, obstructs the provided for in Sections 30 and 31
implementation of the of the Penal Code;
system of electronic - prohibit temporarily, for a period
monitoring of invoicing and not exceeding five(5) years, the
production by enterprises; right to exercise, directly or by
- through assault and battery, intermediary, for his own account
threats or concerted manœuvres, or for another person’s account,
organizes or attempts to organize any industrial, commercial or
collective rejection of taxes or liberal profession.
incites the public to reject or delay The criminal court shall order, in
the payment of taxes; any case, publication in full or by
- through assault, threats or excerpts of the judgment in a
journal of legal notices. Publication
individual manoeuvres, organizes
expenses shall be borne by the
or attempts to organize the refusal convicted person.
to pay his taxes;
DIVISION III:
- produces fake documents or
LODGING OF PETITIONS
documents recognized to be
inaccurate in order to obtain tax Section M 112.- Under pain of
relief or reimbursement of any inadmissibility, petitions for the
kind. enforcement of the penalties
provided for in Section M107 above
Section M 109.- All persons who
shall be lodged by the Minister of
have been the subject of a final
Finance, after official reports have
conviction in pursuance or the
been prepared by sworn officials of
provisions of Section M. 107 of this
the tax authority, having at least the
Manual shall be bound, along with
rank of inspector and having taken
the implicated tax payer, to pay the
part personally and directly in the
said tax, and the penalties arising
establishment of the constituent
therefrom.
elements of the offence.
Section M 110.- In the event of Section M 113.- Petitions may be
repeated offence, penalties lodged without it being necessary to
provided for in Section M. 107 of serve the taxpayer prior notice to
this Manual shall be doubled. regularize his situation. They may
be lodged right up to the end of the
DIVISION II: fourth year in which the offence
SUPPLEMENTARY was committed.
PENALTIES
Section M 114.- Proceedings in
Section M 111.- The criminal court, view of the enforcement of the
by way of supplementary penalty, penalties provided for in Section M.
may: 107 of this Manual in the event of
tax evasion, shall be brought before

General Tax Code – 2023 Official Edition 254

the criminal court in whose the Director General of Taxation
jurisdiction any one of the taxes in within a period of 30 (thirty) days
dispute would have been upon issuance of the collection
established or settled. notice or sure knowledge of the
In the event that a person has taxation.
committed one of the offences (2) The above-mentioned claim
provided for in Section M. 107 and must, under pain of
M. 108 of this Manual in tax inadmissibility, fulfill the
matters, the minister in charge of following conditions:
finance may take civil action. - be signed by the claimant or by the
claimant’s representative;
SUB-PART V:
- be stamped;
TAX DISPUTES
- mention the type of tax, the
CHAPTER I: financial year of issue, the
CONTENTIOUS collection notice article number
JURISDICTION and the place of assessment;

DIVISION I: - contain a brief statement of the

PRIOR REFERRAL party’s means and conclusions;
BEFORE THE TAX - be backed by proof of payment of
AUTHORITY the undisputed portion of the tax;
- be backed by copies of the
SUBDIVISION I: procedural documents, including
GENERAL PROVISIONS the audit notice, the notification of
Section M 115.- Claims relating to adjustment, the taxpayer's
taxes and penalties determined by remarks, the letter of response to
the Department of Taxation shall be the taxpayer's remarks and the
brought before the contentious Collection Notice.
jurisdiction where they seek either (3) The powers of tax authorities
redress for erroneous tax shall be based on the amount of
assessment or calculation, or the claim as follows:
grant of a right arising from a law or
regulation. - Head of the Regional Taxation
Centre with territorial
SUBDIVISION II: jurisdiction, for claims lower
CLAIMS than or equal to 50 (fifty) million
CFA francs as principal;
Section M 116 (new).- (1) Any
- The Director responsible for
taxpayer who feels wrongly taxed
managing “large Enterprises”,
or overtaxed may file a claim in
for claims not exceeding 100
writing with the head of the
(one hundred) million CFA
Regional Taxation Centre, to the
francs as principal;
head of the structure responsible for
managing “large Enterprises” or to

General Tax Code – 2023 Official Edition 255

- The Director General of - be stamped;
Taxation, for claims above the - be presented within a period of 30
thresholds for regional centers (thirty) days from notification of
and the department responsible the decision of the head of the
for managing “Large Regional Centre, or the Director
Enterprises” responsible for managing “Large
(4) The Head of the Regional enterprises”, or the Director
Taxation Centre and the Director General of the Taxation;
responsible for large enterprises
shall each respond to the taxpayer's - indicate the type of tax or duty, the
claim within 30 (thirty) days. This fiscal year of issue, the article of
period shall be extended to 45 the notice of issue for the
(forty-five) days for the Director collection and the place of
General of Taxes. These responses assessment;
shall be reasoned in fact and in law. - contain a brief presentation of the
These responses must be reasoned 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
Taxation Centre Head, the Director duty and an additional 15% of the
in charge of the Large Tax Unit or disputed part;
the Director General of Taxation - be accompanied by a copy of the
does not fully satisfy the claimant, decision of the authority seized at
he shall forward his claim to the the first instance;
Minister in charge of Finance,
under the conditions laid down in - be backed by copies of the
Section M 119 below. procedural documents, including
the audit notice, the notification of
(2) Where the Regional Taxation adjustment, the taxpayer's
Centre Head, the Director in charge remarks, the letter of response to
of the Large Tax Unit or the the taxpayer's remarks and the
Director General of Taxation fails Collection Notice.
to react within the time limit
prescribed in Section M 116 above, Section M 120.- The taxpayer has
the taxpayer may automatically the option of being assisted by a tax
forward his claim to the Minister in adviser approved by CEMAC and
charge of finance. registered on the roll of the order or
an Approved Management Centre
Section M 119.- The claim
of his choice.
submitted to the Minister, which
shall serve as preliminary petition
SUBDIVISION III:
must, under pain of inadmissibility,
STAY OF PAYMENT
fulfill the following conditions:
- be signed by the claimant; Section M 121.- (new): (1) A
taxpayer who disputes the

General Tax Code – 2023 Official Edition 256

justification for or the amount of a - provide references of payment
tax levied on him may obtain an of an additional 35% of the
administrative stay of payment of disputed party;
the disputed part of the said tax,
- not have tax arrears other than
under the following conditions:
those disputed;
(a) Claim filed with the Head of the
Regional Taxation Centre, the - not be subject to criminal
Director of the entity responsible prosecution for tax evasion.
for large enterprises or the Director (2) Where the above conditions are
General of Taxation: fulfilled, the administrative stay of
- provide the references of the payment shall be issued
contentious claim; electronically under conditions laid
down by regulation.
- provide the references of
payment of the undisputed part; (3) For tax payers in non-
computerised tax centres, the stay
- not have tax arrears other than of payment may be issued manually
those disputed; within a period of fifteen (15) days
- not be subject to criminal from the date of receipt of the
prosecution for tax evasion. request. Failure by the
administration to respond within
(b) Claim filed with the Minister of this period shall imply tacit
Finance: acceptance of the stay of payment.
- provide the references of the (4) The stay of payment shall cease
contentious claim; to have effect eight (08) days after
- provide references of payment notification of the decision of the
of the undisputed part of the authority to which the tax is owed
charges; or, if no decision is given, on
expiry of the period allowed for the
- provide references of payment authority to take a decision.
of 15% of the disputed part
referred to in Section M 119 (5) The submission of a request for
above; stay of payment in support of a
contentious claim following the
- not have tax arrears other than
decision rendered at first instance
those disputed;
by the administrative judge, shall
- not be subject to criminal only be admissible after payment of
prosecution for tax evasion. 50% of the amount of the disputed
(c) Claim filed with the charges and consignment of 50% of
administrative judge: the remaining part.
- provide the references of the (6) Except in the case of taxpayers
contentious claim; falling under the discharge tax, the
- provide references of payment legal aid provided for in Section
of the undisputed part of the tax; 5(2-b) of Law No. 2009/4 of 14

General Tax Code – 2023 Official Edition 257

April 2009 to organize legal aid delivered to him in person against
shall not apply to the tax signature.
consignments set out in this Section
Section M 124.- Where the
for referral to administrative courts.
Minister in charge of finance
remains silent beyond the
Section M 121a.- (1) Notwith-
aforementioned time-limit of 2
standing the provisions of Section
(two) months, the taxpayer may
M 121 (new) above, taxpayers who
refer the matter to the
apply for:
Administrative Court of the
- the automatic reduction of taxes assigned Taxation Centre.
levied on them following a
material error attributable to the
tax administration's computer
system. The stay shall also be
granted when the application is
initiated by the tax authorities; SUB-DIVISION VI
- an ex gratia remission of penalties AUTOMATIC TAX RELIEF
or a moratorium; FROM TAXATION DUE TO
MATERIAL ERRORS
(2) The stay of payment
referred to in subsection 1 above Section M 124a: (1) Upon reasoned
shall cease to apply as from the date proposals from the competent
of notification of the services and after obtaining the
administration's decision. opinion of the Commission for the
Admission of Non-Value of Tax
SUBDIVISION IV: Claims, the Director General of
DECISION OF THE TAX Taxation shall submit to the
AUTHORITY Minister of Finance bills for the
automatic tax relief resulting from
Section M 122.- Deleted.
material errors.
SUBDIVISION V: (2) Automatic tax relief bills
FORM AND DEADLINE OF referred to in paragraph (1) above
THE TAX AUTHORITY’S shall be sanctioned by decisions of
DECISION the Minister of Finance. Such
decisions shall serve as an
Section M 123.- The Minister in
accounting document for the
charge of Finance shall give his
settlement of the tax debt in the
decision within a time-limit of 2
books of the competent tax office.
(two) months of receipt of the
claim. The decision which shall be (3) Material error refers to any kind
in writing must be reasoned. of incorrectness relating to the
It shall be sent to the taxpayer by settlement of the tax, the identity of
registered mail with the taxpayer or the amount of the
acknowledgement of receipt or taxes levied.

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 DIVISION II: during the contentious stage shall be
COMPROMISE suspended from prosecution.
Section M 125.- Once the proposal (2) The processing of the request for
of the Director General of Taxation, settlement shall suspend the
the Minister in charge of finance computation of the time-limits for
may authorize, in case of comprise, the submission of a dispute to the
moderation of all or part of the taxes superior authority, as well as the
in the following two cases: prosecution for recovery, for a
- prior to issue for collection period of 15 (fifteen) days from
following an inspection receipt of the settlement request by
procedure; the tax authorities.
- during the entire dispute (3) The decision of the
period, including for taxes administration shall resume the
whose claims have been measures of prosecution and the
declared inadmissible on formal computation of the deadlines.
grounds, where such taxes may (4) Silence on the part of the
be reviewed on merits. administration at the end of the
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
DIVISION III:
further complaint;
PROCEDURE BEFORE
- withdraw the complaints or THE SUPREME COURT
petitions filed by him;
- pay all his outstanding SUBDIVISION I:
taxes and penalties without TIME-LIMIT FOR FILING
delay. A PETITION
Section M 125 a.- Where a Section M 126.- (1) In the case of
taxpayer requests any kind of tax direct taxes and the value added tax
reduction or relief, the taxation or similar taxes, decisions rendered
authority may, at any given point of by the Minister of Finance on
the procedure and despite contentious claims and which do
expiration of the period of not fully satisfy the persons
limitation of action, make concerned may be challenged
compromise within the limits of the before the Administrative Tribunals
disputed tax, between the tax breaks within thirty (30) days from the date
recognized as justified and the of receipt of the instrument giving
inadequacies or omissions observed notice of the decision of the
in the tax base or calculation during Administration, or the expiry of the
the processing of the request. period allowed for it to reply.
Section M 125 b.- (1) A taxpayer (2) Within the framework of the
who makes a request for settlement procedure before the administrative

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court, the taxpayer has the option of payment already applied at the time
being assisted by an adviser of his of the complaint must expressly
choice. renew his request through an
application addressed to the
SUBDIVISION II: Minister of Finance and pay an
additional amount of 10% of the
FORM OF THE PETITION
contested taxes. The Minister of
Section M 127.- Petitions shall be Finance shall have a period of 30
filed at the registry of the (thirty) days to decide.
administrative court where they Silence on the part of the Minister
shall be registered against a receipt. of Finance at the end of the thirty-
An appeal deposit certificate shall day period shall be deemed to be a
be issued to people who so request. rejection of the application for stay
Section M 128.- Under pain of of payment.
inadmissibility, the petition must (2) An application for a stay of
fulfill the following conditions in execution as defined in Section M
respect to form and content: 129 (1) above must be renewed in
- must be put in writing, any additional appeal. Its rules of
signed by the petitioner or his instruction shall be the same.
duly authorized representative Section M 130.- The complainant
and be accompanied by two may not challenge taxes before the
copies of the petition on Administrative Court, other than
unstamped paper; those referred to in his complaint to
the tax authority. However, within
- contain the summary
the limit of the tax relief initially
statement of the facts and
requested, he may make any new
grounds and submissions of the
submissions, provided that he
party;
formulates them explicitly in his
- state the amount of tax action initiating application.
relief and penalties requested;
Section M 131.- With the
- be accompanied by a copy exception of failure to sign the
of the challenged decision; initial complaint non-compliance
- be backed by procedural with procedural requirements as
documents, including the audit provided for in section M.116 of
notice, the notification of this manual may, where such
adjustment, the taxpayer's requirements constitute the reason
remarks, the letter of response to for rejection of a complaint by the
the taxpayer's remarks and the tax authority, be validly covered in
Collection Notice. 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 the copy of the statement initiating

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action shall be done immediately to the facts set out in the taxpayer's
following registration at the Court petition.
Registry.
(4) Where the taxpayer fails to
Same shall apply to notification to
make his memorandum of
the adversary of the certified copies
argument in reply to the
of the petitioner’s memorandum,
Administration’s reply within the
the defense memorandums of the
thirty-day time-limit, the taxpayer
minister in charge of finance and
shall be deemed to have withdrawn
the rejoinders.
his action.
The supporting documents attached
to the petition or to the (5) In the event of a reply by the
memorandums shall, upon taxpayer, the Administration may,
reception, be automatically where new pleas have been raised
forwarded to the minister in charge by the taxpayer in his reply, be
of finance for examination. invited to file a rejoinder within 15
(fifteen) days from the date of the
Section M 133.- (1) The Minister of
reception of the reply.
Finance shall have a period of 2
(two) months to produce his (6) In the absence of a reply from
statement of defence. One out of the taxpayer or in the event of a
these two months shall be used by reply and where the administration
the Director-General of Taxation to is again requested, the
study the file. This period may be memorandum of the Minister in
extended by one month in charge of finance shall terminate
exceptional circumstances, after a the exchange of documents.
reasoned application. Section M 133 a.- (1) The Legal
(2) The statement of defence of the Department shall have a period of 2
Minister of Finance shall be filed in (two) months from the end of the
the registry of the Administrative exchange of writings to produce his
Bench of the Supreme Court in 3 conclusions.
(three) copies, one of which shall be (2) Where the conclusions of the
sent to the taxpayer, who has a time- Legal Department are not filed
limit of 30 (thirty) days to make within the two-month period
known his memorandum of referred to in paragraph 1 above, the
argument in reply or indicate President of the Court may render
whether he intends to have an his decision on the basis of the
expert review of the case. material available to him, in
particular the documents exchanged
(3) Where the Minister of Finance by the parties
does not produce his statement of
defence within the above
mentioned two-month period, he
shall be deemed to have acquiesced

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 SUBDIVISION III: authority and the petitioner or his
EXPERT ASSESSMENT representative.
Section M 134.- With respect to Section M 138.- The expert
taxes, duties and levies assessed by appointed by the Administrative
the Directorate General of Court shall prepare the minutes of
Taxation, any expert appraisal the expert appraisal to be signed by
requested by a taxpayer or ordered the parties.
by the Administrative Court shall The experts shall provide either a
be conducted by three experts, joint report or separate reports.
except the parties agree that it be
conducted by a single expert. The minutes of the expert appraisal
and the expert report (s) shall be
Where only one expert is involved, submitted to the Registry, together
he/she shall be appointed by the with as many copies as there are
president of the Administrative parties with separate interests in the
Court save where the parties fail to dispute.
agree on his/her appointment.
The minutes of the expert appraisal
Where expertise is entrusted to and the expert report (s) shall be
three experts, one of them shall be notified to interested parties who
appointed by the Administrative shall make observations within 30
Court and each of the parties shall (thirty) days.
designate one.
Section M 139.- The costs entailed
Section M 135.- The court by the expert assessment shall be
judgment ordering the expert borne by the losing party.
assessment shall specify the duties
of the experts and the time limit Stamp duty expenses incurred by
within which they shall be required the petitioner shall be included
to submit their report. under costs.

Section M 136.- The president of SUB DIVISION IV:

the Administrative Court shall set DECISION OF THE
the day and time for the start of ADMINISTRATIVE BENCH
interlocutory proceedings. He shall OF THE SUPREME COURT
notify the experts as well as the
applicant and the Director General Section M 140.- At the end of the
of Taxation no less than 10 (ten) adversarial procedure, the
clear days before the beginning of Administrative Court shall render
such proceedings. its decision.
All means of redress provides for in
Section M 137.- Where the need the legislation on the organization
arises during the expert assessment and functioning of Administrative
to visit the premises, the expert(s) Courts and the Supreme Court shall
shall carry out the visit in the be open to the parties.
presence of an official from the

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 SUB DIVISION V: CHAPTER II:
TAX MEDIATION VOLUNTARY JURISDICTION
Section M 140 a: (1) Tax
DIVISION I:
mediation is a procedure by which
COMPETENCE OF
the parties to a tax dispute agree to
VOLUNTARY JURISDICTION
use a third party mediator for its
amicable settlement. Section M 141.- The voluntary
jurisdiction shall hear complaints
(2) Mediation shall be implemented
seeking to obtain:
exclusively during the litigation
phase before the courts, either at the - the remission or reduction of duly
initiative of the taxpayer or the tax assessed direct taxes, lodged by
authorities, or at the invitation of a taxpayers facing financial
competent administrative court, difficult-ties or destitution for
under the conditions defined by the whom it is impossible to settle
OHADA Uniform Act on their debts with the Treasury;
mediation. - the remission or reduction of
(3) The mediation procedure shall fiscal fines or additional tax
end either by the conclusion of a charges, where such penalties,
written agreement signed by the interests or overdue payment and,
parties and perhaps by the if need be, the principal taxes are
mediator, or by the written final In this case, the taxpayer
statement of the parties to the should first of all provide
mediator stating that they are evidence of the full payment of
putting an end to the mediation the principal tax;
procedure, on the date of the - discharge from tax liability
declaration, and lastly by the incumbent on certain persons in
written declaration of the mediator respect of the payment of taxes
indicating, after consultation with due by third parties.
the parties, that the mediation - the moratorium or the obtaining
procedure cannot succeed. of a payment schedule for taxes
(4) Taxes imposed at the end of the and duties.
mediation procedure must be paid It shall also hear and determine
immediately by the taxpayer, complaints by tax collectors
failing which the mediation relating to writing off of
agreement concluded with the tax irrecoverable assessments or to
authorities will be terminated. discharge from liability.
(5) The terms and conditions for the Section M 142.- No rebate or
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 charge third parties or withheld at source
of finance. for the Treasury. However, fines,
surcharges and late payment

General Tax Code – 2023 Official Edition 263

interest may be subject to rebate or - for red lane taxpayers: a 25%
moderation. remission of the amount of
penalties and late payment
The partial remission and reduction
interest due;
of penalties, fines or interests on
overdue payment may be granted - for red lane taxpayers: no
on registration fees where the delay remission in the amount of
exceeds 1 (one) month only after penalties and late payment
prior payment of simple fees plus a interest due.
10% tax penalty. (2) Within the meaning of the
provisions of subsection 1 above:
DIVISION II:
(a) Green lane taxpayers are
TAXPAYERS’ PETITIONS
taxpayers who are up to date with
SUBDIVISION I: their declaration and payment
obligations and who are part of an
FORM OF THE PETITION
integrated partnership or an
Section M 143.- (1) Petitions approved management centre.
seeking to obtain tax remission or Taxpayers who meet the following
reduction shall be addressed to the cumulative criteria on the date of
competent authority in the submitting their applications shall
provisions of section M 145 of this also fall under the green lane:
Code.
- have no tax arrears or not have
(2) The petitions referred to in been granted a stay of payment or
subsection (1) above may be filed a moratorium;
through the computer application of - not have been subject to automatic
the taxation authorities in taxation during the last three (3)
accordance with the procedures to financial years;
be laid down by regulation. - not having been subject to tax
adjustments resulting in the
SUBDIVISION II:
application of penalties in bad
DECISION OF THE TAX
faith during the last three (3)
AUTHORITY
financial years.
Section M 144 (new).- (1) Subject (b) Taxpayers who meet the
to the provisions of Section M 96a following cumulative criteria on the
of the Manual of Tax Procedures, date of submitting their applications
remissions and moderations shall shall be considered orange lane
automatically be granted to the taxpayers:
taxpayer in accordance with the
following conditions: - have no tax arrears or not have
been granted a stay of payment or
- for green lane taxpayers: a 50% a moratorium;
remission of the amount of
penalties and late payment - not have been subject to automatic
interest due; taxation during the last three (3)
financial years.

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(c) Taxpayers who do not belong to 000 000 (two hundred and fifty
any of the above categories shall be million) francs for the principal of
considered red lane taxpayers. taxes and levies and 250,000,000
The tax administration shall, as and (two hundred and fifty million)
when necessary, publish the list of francs for penalties and additional
green lane taxpayers. charges;

Section M 145.- (1) Decisions on - by the Minister in charge of

remission or reduction shall be finance for the principal of taxes
notified online through the IT and levies of an amount exceeding
System of the Directorate General 250 000 000 (two hundred and
of Taxation. fifty million) francs as well as for
penalties and additional charges
of an amount exceeding 250 000
(2) However, the Minister of 000 (two hundred and fifty
Finance and the Director General of million) francs.
Taxation may, within the limit of Section M 146.- Decisions taken by
their relevant thresholds as outlined virtue of Section M 145 above may
below, grant remission or reduction not be re-examined unless new facts
higher than the rates set in Section are put forward. They shall be
M 144 (new) above, as follows: notified to the parties concerned
- by the Director General of under the conditions laid down in
Taxation within the limit of 250 this Manual.

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 BOOK THREE:
LOCAL FISCAL SYSTEMS

General Tax Code – 2023 Official Edition - 266

General Tax Code – 2023 Official Edition - 267
 - Any other levy provided for
PART I by law.
GENERAL PROVISIONS
Section C 3.- (1) A regional or local
SINGLE CHAPTER authority may collect a tax, levy or
royalty only if such a tax, levy or
Section C 1.- (1) This law on local
royalty has been created by law,
fiscal system lays down the taxes,
voted by the legislative body and
levies and royalties collected for
approved by the competent
decentralized structures, hereinafter
supervisory authority.
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 State
local authorities shall be fixed by
or competent taxation services of
the legislative body, in compliance
regional and local authorities for
with the bracket provided for by
the latter shall be considered as
law.
local taxes. All revenue collected
shall still be referred to as “local Section C 4.- (1) Regional and local
taxes”. authorities shall be responsible for
(3) The local fiscal system shall the management of the taxes and
apply to councils, city councils, levies devolved to them, subject to
sub-divisional councils, regions those managed by taxation services.
and to any other type of regional (2) Ten percent (10%) of the tax
and local authority that may be set revenue collected by the tax
up by law. authority on behalf of local
(4) Unless otherwise provided for authorities and public bodies shall
under specific provisions of this be deducted as assessment and
law, the fiscal procedures collection fees.
applicable to State levies and taxes The share thus deducted shall
shall be transferred with the provision earmarked accounts
necessary changes having been opened in treasury books and
made for the tax base, issue, transferred to the authority.
recovery, prosecution, control and Section C 5.- For the harmonious
litigation on taxes, levies and development of all regional and
royalties due to councils and local authorities and in accordance
regions. with the principle of solidarity,
Section C 2.- Local taxes shall proceeds from certain local taxes
include: and levies may be subjected to
- Council taxes; equalization following the criteria
and conditions set forth under laws
- Additional council tax on and regulations.
State taxes and levies;
Section C 6.- (1) The State shall
- Council levies; ensure that annual proceeds from
- Regional Taxes and Levies; council taxes correspond to a

General Tax Code – 2023 Official Edition - 268

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

General Tax Code – 2023 Official Edition - 269

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

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 18. owners or SUBDIVISION II:
leaseholders of salt marches; TEMPORARY EXEMPTION
19. landlords or tenants Section C 12.- (1) New enterprises
accidentally renting furnished shall be exempted from business
parts of their personal houses, license contribution for a period of
where such rental is not one (1) year.
periodic in nature;
(2) At their request, a business
20. wage and salary license instrument labelled
earners in respect of their paid “EXEMPED” shall be issued to
employment only; new enterprises that benefit from
21. rural development exemption.
cooperative societies, (3) For member companies of
agricultural mutual benefit and approved management centers, the
credit schemes operating in period referred to in paragraph (1)
accordance with their above shall be extended by one
objectives; year.
22. cooperative
societies and/or their unions as DIVISION III:
well as common initiative TARIFFS
groups (CIGs) aimed at: Section C 13 (new).- (1) The
a) either carrying out or business license to be paid shall be
facilitating all operations for the calculated by applying a rate to the
production, conservation or sale turnover of the last financial year
of farm produce harvested ended, as defined below:
exclusively from farms owned
- 0.159% on the turnover of
by members;
large enterprises, for a minimum
b) or providing their members contribution of CFA francs 5
with farm equipment, machines million and a maximum
and instruments for their own contribution of CFA francs 2.5
use; billion;
23. commercial and - 0.283% on the turnover of
industrial travellers and medium-sized enterprises, for a
representatives who may be minimum contribution of CFA
working for one or more francs 141,500 and CFA francs
houses, whether paid by 4 500 000 maximum;
commission or fixed salary
provided they have no trading - 0.494% on the turnover of
character independent of their small-sized enterprises, for a
principals. minimum contribution of CFA
francs 50 000 and CFA francs
140 000 maximum.
(2) The business license amount
calculated as specified in Section C

General Tax Code – 2023 Official Edition - 271

13 (new) (1) above shall, in addition accounts or has such transactions
to the principal amount, include the supervised from time to time, shall
local development tax, additional also be liable to a separate business
council tax for consular chambers license in the name of the
and audio-visual tax. These taxes principals.
shall be allocated to each of the (5) A husband and wife, whether
beneficiaries in accordance with the they have separate estates or not
rates and procedures fixed by the shall be liable to one business
instruments in force. license only when carrying out the
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
(7) Where more than one set of
on his behalf on the pavement, or
premises is used, the exemption
under an awning or unclosed
shall apply solely to the premises
veranda of his business
nearest the factory.
establishment shall also be liable to
business license for a separate (8) Concerning professional road
establishment. carriers liable to assessment based
on actual earnings, each operator’s
(2) Any person who
business license shall be calculated
accommodates as specified above a
on the basis of this turnover.
workman or vendor who cannot
establish that he is personally in
DIVISION IV:
possession of a business license SPECIAL PROVISIONS
shall be deemed to cause such
person to sell or work on his behalf. Section C 15.- Business licenses
(3) Any building site or group of shall be established with due regard
building sites opened in a Council to the following special 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 license commercial activity to be evaluated
as an establishment. accurately, such activity shall be
(4) Any transactions effected by a deemed to be equal to ten times the
business license holder on behalf of recorded stock evaluated at its
a third party, either on consignment selling price. However, the
or under the control of this Inspector or Controller shall be
principal, whether the principal entitled to assess the business
requires reports, minutes, special license by comparing with a similar
establishment.

General Tax Code – 2023 Official Edition - 272

(2) In no case shall the imports or Section C 17.- Joint stock
exports affected by a bank, branch companies and limited liability
of a bank or any organization acting companies, whose activity is liable
as a commission merchant or to the business license, shall be
forwarding agent, exempt taxed under the name of the
customers from payment of the enterprise.
import or export business license.
(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 Section C 19.- (1) Persons who start
shall be aggregated. up an activity subject to the
(5) The business license of a business license in the course of the
carrier shall not cover itinerant year shall be liable to this tax only
trading operations by the carrier, as from the first days of the month
the driver and his mates, the ship in which they commenced this
owner, the master or crew activity, unless where, by its nature,
members. 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 an started.
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 - for activities at least one year old,
insurance agent representing them. the turnover realized during the
previous financial year.
DIVISION V:
PERSONAL CHARACTER Section C 20.- In the event of
OF THE BUSINESS LICENSE cessation of activity as a result of
death, court ruling or petition in
Section C 16.- The business license bankruptcy or owing to
shall be personal and may be used expropriation or expulsion, the
only by the person to whom it is business license shall be due only
issued. up to the end of the current month.

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

General Tax Code – 2023 Official Edition - 274

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

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

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 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;

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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;

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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;

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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.

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

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

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

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 CHAPTER III: of between 2,500,000 to
DISCHARGE TAX: 5,000,000 CFA francs.
Section C 45.- Taxpayers engaged c) Liable to category C,
in a commercial, industrial producers, service providers and
handicraft or agropastoral activity traders with an annual turnover
falling neither under the assessment of between 5,000,000 to
based on actual earnings, nor the 7,500,000 CFA francs.
simplified taxation regime nor the d) Liable to category D:
basic regime shall be liable to a
- Producers, service providers and
discharge tax exclusive of payment
traders with an annual turnover of
of the business license, personal
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 the
- Operators of baby foot with less
than ten (10) machines;
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 francs; discharge tax for transporters
- B: from 20,001 francs to 40,000 have been fixed by the
francs; Collectorial Decentralized
Bodies. The benefits of this tax is
- C: from 40,001 francs to 50,000 between the threshold as follows:
francs; - A: from 0 franc to 10,000 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 has - D: from 25,001 francs to 50,000
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 tax
b) Liable to category B, shall be paid per council, per
producers, service providers and establishment and per activity
traders with an annual turnover where several different activities
are carried on in the same

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establishment and per activity (4) Persons carrying out an
where several different activities activity liable to the discharge tax
are carried on in the same shall make a declaration thereof to
establishment. the taxation service, or to the
(2) However, a hawker who shows council office in areas where there
proof of payment of the discharge is no taxation service, within 15
tax to the council of his place of days of the start of the said activity.
residence shall not be taxable in Such declaration must contain the
other council areas for the same same information as those specified
activity. in the preceding sub-section.
(3) It shall be paid quarterly and (5) Persons who, within the
within fifteen days of the end of year, engage in an activity liable to
each quarter to the council revenue the discharge tax shall owe the said
office using an index card bearing: tax only from the first days of the
quarter during which the activity
- full name and address; was started.
- date of birth of incorporation; (6) The payment of the
- place of birth or incorporation; discharge tax shall give entitlement
- full name and address of father or to the issuance of a tax ticket signed
manager; by the taxation service, or the mayor
- full name and address of mother; in a council where there is no
- nationality; taxation service.
- registration number; (7) All taxpayers shall be
- location (head office and required to display their discharge
respective establishments tax ticket in their establishment. For
according to town, it to be deemed valid, the tax ticket
neighbourhood, street, door thus displayed should be backed by
number); a receipt confirming the payment of
the discharge tax.
- post box number;
(8) Failure to display the
- telephone number and, where
discharge tax ticket shall entail
necessary, e-mail address;
closure of the establishment and a
- type of activity; tax penalty of 5,000 francs.
- amount of turnover and any other (9) All taxpayers shall be
information necessary for the required to show their discharge tax
assessment of the discharge tax; ticket whenever requested to do so
- number of the relevant taxation by the authorities in charge of tax
centre; assessment and collection.
- required turn over; (10) However for hawkers and
- discharge tax group and category; transporters, failure to show the tax
- quarter for which payment is ticket shall entail seizure of non-
made. perishable movable goods or
vehicle and their impoundment by

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the council under the conditions laid - Itinerant “soya” sellers
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
concomitantly the automatic and - Foodstuff retailers (“bayam
immediate closure of the sellam”) without a means of
establishment (s) and a penalty of transportation;
30% of the amount of tax payable, - Operators of photocopying
without prejudice to sanctions. machines, typewriters or
(12) Where, for a taxpayer computers for word processing
subject to the flat rate tax there is without premises, and per
positive proof of a turnover of more photocopy machine, typewriter or
than ten (10) million, such taxpayer computer;
shall be subject to the business - Itinerant shoe repairers;
license tax and as the case may be,
- Raphia or palm wine sellers;
to the simplified regime or the
actual earning regime. - Blacksmiths;
(13) Deleted. - Itinerant flower vendors;
- 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 beverages
machines, typewriters or
and drinking water on tricycle,
computers for word processing
hand-carts or mopeds;
with premises and per
- Grinding machine operators; photocopying machine,
- Itinerant engravers; typewriter or computer;
- Itinerant barbers; - tailors or dressmakers with less than
5 machines, apprentices or
- Operators of taps, per tap; employees
- Craftsmen or manufacturers - or working alone;
without any mechanical
appliances; - cafeteria operators;

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

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- Mid-wives, nurses, masseurs the place where the property is
providing care at home; located.
- Tobacconists; CHAPTER VI:
- Traditional doctors or herbalists; - TAX ON GAMES OF CHANCE
Firewood vendors with vehicles; AND GAMES OF
ENTERTAINMENT
- Mechanics, panel beaters, motor
electricians without mechanical Section C 50.- All proceeds from
means; tax on games of chance and games
of entertainment provided for by the
- Alcoholic beverage sellers;
General Tax Code shall be paid to
- Sellers by car; the council of the place where the
- Television set and other establishment is located.
audiovisual appliance repairers CHAPTER VII:
selling spare parts; STAMP DUTY ON MOTOR
- Livestock and poultry sellers with VEHICLES
premises; Section C 51.- All proceeds from
- Operator of a car wash with a stamp duty on motor vehicles
water meter without security provided for by the General Tax
guard facilities; Code shall be paid to the Special
Council Support Fund (FEICOM)
- Canopy, chair or plate rentals; or any other body responsible for
- Operators of baby-foot having the centralization and equalization
less than 10 machines; for redistribution to councils.
- Operators of pin-ball and video CHAPTER VIII:
games having less than five FORESTRY TAXES
machines; Section C 52.- (1) A quota (40%) of
- Operators of slot machines having proceeds from annual forestry taxes
less than three machines. shall be paid to councils in
accordance with the provisions of
CHAPTER IV:
the General Tax Code.
PROPERTY TAX:
(2) The quota of annual forest taxes
Section C 48.- All proceeds from paid to councils shall be distributed
property tax shall be paid to the follows:
council of the place where the
property is located. - 50% as deduction at source for the
council of location ;
CHAPTER V:
- 50% as the balance centralized by
TRANSFER OF PROPERTY
FEICOM or any other body
Section C 49.- All proceeds from responsible for the centralization
fees on the transfer of property of proceeds from tax, fees and
provided for by the General Tax royalties due to the councils.
Code shall be paid to the council of

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(3) The centralized balance of (2) Additional council taxes shall
annual forest taxes shall be be calculated both on the principal
distributed to all councils under the and on the tax increases to which
conditions laid down by law. they apply and shall vary according
to the components of the tax base.
CHAPTER IX:
STAMP DUTY (3) The assessment, issuance and
collection as well as proceedings
Section C 52 a.- (1) quota of 20% and claims relating to additional
of proceeds from the stamp duty on council taxes shall be the same as
advertising referred to in Section for the taxes and duties used as
592 of this Code shall be allocated basis.
to councils.
Section C 55.- Repealed
(2) The quota referred to in (1)
above shall be shared as follows: Section C 56.- Proceeds from
- 50% as deduction at source for the additional council taxes shall be
council of location; distributed between the State and
FEICOM, or any other body
- 50% as the balance centralized by responsible for the centralization
FEICOM or any other body and equalization, and councils and
responsible for centralizing and city councils in accordance with a
equalizing proceeds from tax, fees regulatory instrument.
and royalties due to the councils.
Section C 56 a.- The assessment of
Section C 52 b.- Thirty (30) percent
business license and permits shall
of all proceeds from tourist tax shall
be increased by 3% on the principal
be paid to the council of the place
as additional taxes for trade
where the accommodation facility
chambers.
is located.
The additional taxes paid in this
PART III respect by business or industrial
enterprises, with the exception of
ADDITIONAL COUNCIL those specified below, shall accrue
TAXES to the Chamber of Commerce,
Section C 53.- Additional council Industries, Mines and Handicrafts.
taxes shall be established on the The additional taxes paid by
following taxes and duties for the forestry an agricultural enterprise
benefit of councils: shall be transferred to the Chamber
of Agriculture, Livestock and
- Personal income tax;
Forestry.
- Company tax; They shall distinctly figure on
- Value Added Tax (VAT). businesses license and permits; they
shall be collected together with the
Section C 54.- (1) The rate of
principal.
additional council taxes shall be
10% of the principal of the tax
concerned.

General Tax Code – 2023 Official Edition - 288

 - monthly basic salary ranging
PART IV: between 150,001 and 200,000: 15
COUNCIL TAXES ,000 CFAF year;
CHAPTER I: - monthly basic salary ranging
LOCAL DEVELOPMENT between 200,001 and 250,000: 18
TAX: ,000 CFAF year;
Section C 57.- (1) A direct council - monthly basic salary ranging
tax known as the local development between 250,001 and 300,000:24
tax is established for the benefit of ,000 CFAF year;
councils. - monthly basic salary ranging
(2) This tax shall be collected for between 300,001 and 500,000: 27
the basic facilities and services ,000 CFAF year;
provides to the populations, notably - Basic salary of more than 500,000
street lighting, sanitation, refuse CFAF 30,000 CFAF / year.
collection, ambulance services, • For persons liable to the
drinking water supply, discharge tax or the business
electrification.
license:
(3) Proceeds from the local
- Principal tax equal to or less than
development tax shall be devoted
30,000 CFAF : 7,500 CFAF /
on a priority basis to the financing
year;
of the infrastructure referred to in
the preceding sub-section. - Principal tax ranging between
30,001 and 60,000 CFAF: 9,000
Section C 58.- The maximum rates CFAF / year;
of the local development tax shall
be fixed as follows: - Principal tax ranging between
60,001 and 100,000 CFAF:
• For public and private sector
employees: 15 ,000 CFAF / year;
- monthly basic salary ranging - Principal tax ranging between
between 62,000 and 75,000: 100,001 and 150,000 CFAF:
22,500 CFAF / year;
3,000 CFAF year;
- Principal tax ranging between
- monthly basic salary ranging 150,001 and 200,000 CFAF: 30
between 75,001 and 100,000: 6 ,000 CFAF / year;
,000 CFAF year;
- Principal tax ranging between
- monthly basic salary ranging 200,001 and 300,000 CFAF:
between 100,001 and 125,000: 9 45,000 CFAF / year;
,000 CFAF year;
- Principal tax ranging between
- monthly basic salary ranging 300,001 and 400,000 CFAF: 60
between 125,001 and 150,000:12 ,000 CFAF / year;
,000 CFAF year;

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- Principal tax ranging between - car park occupation duties;
400,001 and 500,000 CFAF: 75 - quay ticket;
,000 CFAF / year;
- entertainment tax;
- Basic salary of more than 500,000
CFAF: 90,000 CFAF / year. - playground fees;
Section C 59.- The local - advertising tax;
development tax shall be collected - council stamp duty;
at the same time as the personal - road degradation fees;
income tax, the discharge tax ad the
business license. - the council transit or
transhumance tax;
Section C 60.- The assessment,
- the quarry products transportation
issuance, collection, time-limit,
tax;
sanctions, judicial proceedings and
claims relating to the local - parking fees;
development tax shall comply with - the by-product tax.
procedures applicable to taxes and
duties on the basis of which they are DIVISION II:
assessed. SLAUGHTER TAX:
CHAPTER II: Section C 63.- The slaughter tax
OTHER COUNCIL LEVIES shall be paid by the butcher for
livestock killed in slaughterhouses
DIVISION I: constructed or managed by council.
COUNCIL LEVIES
Section C 61.- The municipal Section C 64.- The maximum rates
council may vote duties and taxes of the slaughter tax shall be fixed as
known as “council levies” for the follows :
council budget. - Bovine and equine livestock:
Section C 62.- Council levies shall 1,000 CFAF per head
comprise : - Porcine livestock: 400 CFAF per
head
- the cattle slaughter tax;
- the council cattle tax; - Ovine and caprine livestock: 250
CFAF per head.
- the firearms tax;
Section C 65.- (1) The amount of
- the hygiene and sanitation tax; the slaughter tax shall be calculated
- impoundment fees; by the assessment services of the
- market fees; council and collected by the
Council Revenue Collector.
- building permit or lay-out fees;
(2) It shall be paid by the butcher
- temporary public highway before the slaughter.
occupation fees;
(3) In the event of fraudulent
- parking fees; slaughter, a penalty shall be

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imposed per head of stock killed, Section C.69.-(1) The annual rate
respectively 10,000 CFAF for shall be 200 to 500 CFAF per head
bovines and 5,000 CFAF for of cattle.
porcine, ovine and caprine (2) Payment of cattle tax shall not
livestock, without prejudice to the bar the levying of discharge tax or
sanctions provided for by the personal income tax where
regulations in force. applicable.
DIVISION III: Section C 70.- (1) Cattle tax shall
COUNCIL CATTLE TAX: be due on 1 January of the fiscal
year.
SUBDIVISION I: (2) Proceeds from the cattle tax,
SCOPE OF APPLICATION which shall be paid voluntarily no
Section C 66.- Every owner or later than 15 March on the
keeper of bovine livestock shall pay declaration of the person liable or
an annual tax calculated per head of his representative, shall be intended
livestock owned. for the council of the place where
the cattle is located.
SUBDIVISION II:
EXEMPTIONS SUBDIVISION IV:
PENALTIES
Section C 67.- The following shall
be exempt from the tax: Section C 71.- Failure to pay the tax
shall entail seizure and
- Plough animals; impoundment of the livestock.
- Animals belonging to the state;
Section C 72.- Any concealment of
- Sires imported from abroad; taxable livestock or any false
- Animals reared and used by declaration shall give rise to
charity institutions exclusively for impoundment and a 100% penalty.
social-welfare purposes.
DIVISION IV:
SUBDIVISION III: FIREARMS TAX:
ASSESSMENT, RATE
AND PAYMENT SUBDIVISION I:
SCOPE OF APPLICATION
Section C 68.- (1) Cattle tax shall
be paid by persons liable on Section C 73.- (1) Every owner of a
declaration at the Council of the firearm shall, on the declaration of
place where the herd is located. such owner no later than 15 March
of each year, be required to pay an
(2) The livestock headcount shall be
annual tax to the council of the
carried out by the council of the
place where such firearm is located,
place where the herd is located in
in accordance with the following
conjunction with the livestock
rates:
service.
- Trade gun 2 ,000 CFAF

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- Smooth barrel sporting shot-gun SUBDIVISION IV:
1,500 CFAF PENALTIES
- Gallery rifle 1, 500 francs Section C 76.- Any concealment of
taxable firearms, unlawful
- Rifles arm 2 ,000 CFAF ownership or any false declaration
- Revolver and pistol 2,000 CFAF shall give rise to a 100% penalty.
(2) The Sub-divisional Officer and DIVISION V:
Mayor shall draw up the list of
HYGIENE AND SANITATION
firearm owners no later than 15 TAX:
March of each year.
(3) Obsolete arms shall cease to be Section C 77.- (1) A hygiene and
taxed only when they have been sanitation tax shall be paid to the
deposited in the office of the sub- council for the control of foodstuffs
divisional Officer for destruction and commercial industrial
against a receipt. buildings.
(2) The amount of the hygiene and
SUBDIVISION II: sanitation tax shall be fixed as
EXEMPTIONS follows:
Section C 74.- The following shall - foodstuffs sold in the open
be exempted from this tax: from 500 to 1,000 CFAF per
quarter
- firearms belonging to the
State; - foodstuffs sold in a shop:
from 1,000 to 1,500 CFAF per
- service revolvers and
quarter;
pistols belonging to servicemen
in active service and reserve - buildings: from 10,000 to
officers; 25,000 CFAF annually
- fire arms in shops and (3) The amount of tax shall be
commercial warehouses so long fixed by resolution of the municipal
as they have not been brought council
into use. (4) Any violation of the rules of
hygiene and sanitation shall be
SUBDIVISION III: punishable with a penalty of 100%
ASSESSMENT AND PAYMENT of the amount of the tax due.
Section C 75.- The firearms tax (5) The conditions for the
shall be assessed, issued and paid to application of this tax shall be laid
the council of the place where the down by law.
firearms are located against a
receipt. DIVISION VI:
IMPOUNDMENT FEES
Section C 78.- (1) Stray animals,
vehicles and all objects found

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without a custodian or placed in (3) The council may auction the
violation of road regulations may be animals, vehicles or objects that
seized and placed in the impound have not been claimed following a
from where they can be removed notification 30 (thirty) days after
only upon payment of impoundment, in accordance with
impoundment fees. the regulations in force.
(2) These fees may be collected
only insofar as the animals, vehicles DIVISION VII:
and other objects found on the MARKET FEES
public highway are effectively kept Section C 80.- (1) Market fees shall
by the council. be collected from regular traders
Section C 79.-(1) The rates of and occasional vendors occupying a
impoundment fees shall be fixed place in any market within the
within the following maximum jurisdiction of a council.
limits: (2) Regular traders shall pay fixed
- Heavy livestock: from fees while occasional vendors or
5,000 to 10,000 CFAF per head those without a permanent place
and per day; shall pay daily fees.
- Small livestock: from 2,000 (3) The fixing of the rates of these
to 5,000 CFAF per head and per fees shall take into account the
day; disparities in living standards,
specialization of the markets
- Pets: from 2,000 to 5,000 concerned and distance from the
CFAF per head and per day; major supply centers.
- Heavy vehicles and (4) Market fees shall be the same
equipment : from 10,000 to for all traders, whether or not they
50,000 CFAF per vehicle and per are domiciled in the locality, any
day; difference in rates being due solely
- Other vehicles from 5,000 to the surface area occupied.
to 15,000 CFAF per vehicle and
per day; SUBDIVISION I:
- Motorcycles: from 1,000 to FIXED FEES
5,000 CFAF per motorcycle and Section C 81.- (1) The municipal
per day; council shall set the fixed monthly
- Other objects: from 1,000 fees applicable to permanent shops
to 3,000 CFAF per object and per or stands built in markets.
day. (2) Shops or stands may be
(2) Impoundment fees shall be allocated by competitive building or
collected by the Council Revenue by direct negotiation.
Collector on the basis of a Section C 82.- (1) A contract must
collection order issues by the be signed between the permanent
competent Municipal Officer.

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shop or stand occupant and the - from 10.01 m2 to 12 m2:
council. from 25,000 to 30,000
(2) The contract must include the CFAF per month;
following information: - from 12.01 m2 to 14 m2:
- Identity of the tenant; from 30,000 to 35,000
CFAF per month;
- Occupant’s single
identifier; - from 14.01 m2 to 16 m2:
from 35,000 to 40,000
- Location of the market CFAF per month;
(town, neighbourhood, named
locality); - from 16.01 m2 to 18 m2:
from 40,000 to 45,000
- Cadastral reference of the CFAF per month;
market;
- from 18.01 m2 to 20 m2:
- Shop number; from 45,000 to 50,000
- Surface area of the CFAF per month;
premises; - from 20.01 m2 to 22 m2:
- Amount of monthly fee; from 50,000 to 55,000
- Duration of lease; CFAF per month;
- Type of business. - from 22.01 m2 to 24 m2:
from 55,001 to 60,000
(3) Any subleasing shall be strictly CFAF per month;
forbidden. It shall be punishable by
a penalty of 200% of the fees due - more than 24 m2: from
without prejudice to administrative 60,001 to 70 ,000 CFAF per
sanctions and legal proceedings. month.
Section C 83.- (1) The rate of lease (2) Failure to pay a term of shop
of council shops applicable in rents after a 15-day notification, the
markets shall be fixed as follows: shop shall be placed under seal, in
accordance with the regulations in
- up to 4 m2: from 5,000 force.
to 10,000 CFAF per month;
(3) The seals may be removed
- from 4.01 m2 to 6 m2 : from only upon the payment of a penalty
10,000 to 15,000 CFAF per of 5,000 CFAF in addition to the
month; sums owed.
- from 6.01 m2 to 8 m2 :
from 15,000 to 20,000 SUBDIVISION II:
CFAF per month; DAILY FEES
- from 8.01 m2 to 10 m2: Section C 84.- (1) The occasional
from 20,000 to 25,000 vendors and traders without
CFAF per month; permanent place in the market shall
pay a daily market fee the amount
of which shall be fixed by the

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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 be approved town-planning.
confiscated and may be restored Section C 88.- (1) The rate of
only upon payment of a penalty building permit taxes voted by the
corresponding to a fee in addition to municipal council for budgets shall
the fee normally due. be fixed at 1% of the value of the
Section C 85.- (1) The sale of goods building.
on pavements and other public (2) It shall apply to major
spaces, outside market places, shall renovation works as well as new
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.
Section C 89.- (1) Any execution of
(3) Failure to pay the penalty work without the prior payment of
referred to above or to leave the taxes shall render the builder liable
pavement, the goods of the vendors to a penalty the amount which shall
in breach of the law shall be be 30% of the taxes due. The
impounded. penalty shall be paid to the council.
Section C 86.- (1) The shop rents It shall not exempt the guilty party
and proceeds from the sale of from the payment of the main
tickets shall be collected by an building permit taxes.
intermediate revenue officer against (2) Failure to obtain the building
a receipt drawn from a secured permit tax shall not lead to the
counterfoil booklet and hearing a demolition of the building, except
printed facial value equal to a term in the cases referred to in section
of the monthly rent or cost of the 125 of law No. 2004 of 21 April
ticket. 2004 governing town planning in
(3) The total sum collected shall Cameroon.
be paid into the account of the Section C 90.- The building permit
municipal revenue collector within tax shall be collected by the council
24 hours on the presentation of a revenue collector on the basis of a
collection order by the competent paying-in slip issued by the
municipal authority. competent municipal authorizing
DIVISION VIII: officer. The payment thereof shall
BUILDING PERMIT TAXES determine the issue of the building
permit.
Section C 87.- Building permit
taxes shall be collected on any

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 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 any (3) In the absence of the owner,
other object. caretaker or any official answerable
(2) The occupation of a public for the highway occupation
highway or its accesses shall be requirements, the council shall,
enforced. after notification by posting or
radio, proceed to impounding the
(3) The following shall not be
above mentioned property.
liable to the public highway
temporary occupation fees:
DIVISION X:
- Services stations; PARKING TAX:
- Vehicles; Section C 94.- (1) The parking tax
- Advertising media. shall be paid by any vehicle used for
the urban transportation of persons
Section C 92.- (1) Any temporary exclusively in towns and built-up
occupation of the public highway areas where the municipalities have
shall be subject to a prior set up parking lots or developed a
authorization of the competent head traffic plan.
of the municipal executive who
shall determine the duration thereof. (2) Following the payment of this
tax, the council shall develop areas
The payment of the fees relating
thereto shall be effected at the for parking, notably: around offices,
counter of the municipal revenue factories and markets.
collector on presentation of the Section C 95.- The quarterly
authorization. maximum rate of the parking tax
(2) Except in the case of force shall be fixed as follows :
major, any unauthorized occupation - Motor-taxis 3,000 CFAF
of the public highway or dumping - Taxis 10,000 CFAF
of materials without the
authorization of the municipality - Buses 15 ,000 CFAF
may, failing impounding, be subject Section C 96.- (1) The parking tax
to the payment of a tax equal to shall be paid within the fifteen days
double the fees due. following the beginning of each
Section C 93.- (1) The rate for quarter in the council of residence
temporary occupation of the public of the carrier. The residence shall be

General Tax Code – 2022 Official Edition - 296

determined by the business license (3) Failure to pay the parking lot
or discharge tax. tax or parking out of the parking lot,
(2) The payment of the parking tax where it is established by a report,
shall be effected against the issue of shall entail impounding the vehicle
a ticket based on the model of the notwithstanding the payment of the
vehicle tax sticker. principal of the tax.
(3) Any counterfeiting or DIVISION XII:
fraudulent sale of tickets of the PLATFORM TICKET
parking tax shall be punishable in
accordance with the provisions of Section C 99.- (1) Boarding in a bus
the penal code. station or in a developed municipal
landing stage shall be subject to the
(4) Failure to present the parking
payment of a platform ticket voted
tax ticket or the document in lieu
by the municipal council as follows:
thereof, recorded in a report, shall
entail the impounding of the vehicle a. Bus station: 250 CFAF per
notwithstanding the payment of the loading.
principal of the tax. b. Landing stage:
- boat without engine: 200
DIVISION XI: CFAF per loading;
TAXES FOR THE
OCCUPATION OF - engine boat with less than
PARKINGLOTS 10 seats: 500 CFAF per loading;
- engine boat with more than
Section C 97.- Taxes for the
10 seats: 1,000 CFAF per
occupation of parking lots shall be
loading.
paid by operators of vehicles used
for the public transportation of (2) The platform ticket shall be
goods and persons such as cars, paid exclusively to the council
trucks, vans and buses. where the boarding takes place.
Section C 98.- (1) The maximum (3) Vehicles not loading in the
rate for the occupation of parking developed bus stations, excluding
lots in the areas developed shall be the approved travelling agencies,
fixed as follows, on the basis of the shall equally be liable to payment of
type of vehicle and payable to the the platform ticket.
council where the parking lot is (4) Failure to pay the platform
located: ticket shall entail payment of a line
- cars and vans: 1,000 CFAF per of 100% of the amount of the
day; principal due.
- trucks and buses: 2,000 CFAF
per day. DIVISION XIII:
(2) The parking lot tax shall be ENTERTAINMENT TAX:
paid against a ticket issued by the Section C 100.- (1) Entertainment
council. tax shall be paid to the council for

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all profit-making festivities entertainment or closing of the hall,
organized usually or occasionally. in accordance with the provisions of
(2) Under this law, entertainment the instruments in force.
is occasional when it takes place in (5) The seals shall be removed
the open or in any other public place only following the payment of a
or open to public. fine corresponding to 100% of the
(3) This tax applies notably to the amount of the principal due.
activities organized in the following
establishments: DIVISION XIV:
STADIUM FEES
- cinema halls;
Section C 102.- (1) Stadium fees
- dancing halls; may be voted by the municipal
- theatre, concert, show halls; council at 5% of the funds collected
- cabarets, night clubs, from the stadiums located within
discotheques; the jurisdiction of the council
during sports events or popular
- cafés, bar dancing; entertainments when entry into the
- video clubs. stadium is payable.
(4) Entertainments organized for (2) The payment of these fees shall
charitable purposes shall be make it mandatory for the council
exempted from the payment of the to:
entertainment tax.
- maintain the roads leading
Section C 101. (1) The tax rate for to the stadium;
the usual entertainment shall be - maintain and provide light
fixed on the basis of the type of to the areas surrounding the
entertainment following stadium.
deliberation by the municipal
council within the ceiling of 10,000 (3) The stadium fees shall be
CFAF to 100,000 CFAF per quarter collected by the city council or the
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 end
municipal council. The ceilings of the entertainment shall entail the
shall range from 5,000 CFAF to payment of a fine of 100% of the
50,000 CFAF per day of amount of the principal due.
entertainment.
DIVISION XV:
(3) The entertainment tax shall be ADVERTISING TAX:
collected by the municipal revenue
collector following a receipt Section C 103.- Deleted.
document issued by the competent
municipal authorizing officer.
(4) Failure to pay the tax shall
entail the stopping of the

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 DIVISION XVI: Section C 106.- (1) Maximum fixed
COUNCIL STAMP DUTY 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 or 100,000 CFAF per m2;
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
b) Deterioration by caterpillars:
status 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 road
- service-related bills deterioration shall be collected by
forwarded to the council; the municipal revenue collector on
- any petition forwarded to presentation of the prior
the municipal officer. authorization and the receipt
document issued by the head of the
(3) Any document exceeding the council executive.
dimension of the abovementioned
basic format shall be subject to the (3) Persons who carry out piping
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 the
DETERIORATION principal due, notwithstanding the
penalties provided for by the laws
Section C 105.- (1) Fees for road and regulations in force.
deterioration shall be paid by
concessionaries and other DIVISION XVIII:
contractors carrying out works on TRANSIT OR
the public highway and by drivers TRANSHUMANCE
of non-pneumatic engines whose COMMUNAL TAX:
works and circulation deteriorate
the road. Any other form of road Section C 107.- (1) The transit tax
deterioration shall be subject to the shall be collected by the councils on
same tax. the cattle from the neighbouring
State.

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(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 (8) In the event of fraud, by the
shall, save in the case of force owner or shepherd of the cattle
majeure, be considered to be on subject to transhumance or transit
transhumance therein with effect tax to conceal all or part of the cattle
from the 16th day. to be controlled, the offender shall
(3) The transit tax rates shall be be liable to a fine of 100% of the
fixed as follows: amount of the principal due for each
- cattle and horse: 200 CFAF undeclared animal.
to 500 CFAF per cattle head and
per council; DIVISION XIX
TAX ON TRANSPORTATION
- sheep and goats: 100 CFAF OF QUARRY PRODUCTS
to 300 CFAF per cattle head and
per council. Section C.108.- The tax on
transportation of quarry and other
(4) The transit and transhumance products may be instituted by the
taxes shall be collected by the municipal council for the budget of
Municipal Revenue Collector, with the council where the quarry is
the assistance, as and when located. It shall apply to the
necessary, of representatives of the vehicles transporting products of
traditional authorities and if need the exploitation concerned, other
be, of veterinary service officers. than those of the exploiter.
(5) The Municipal Revenue
Section C.109.- The maximum
Collector shall be the only person
rates applicable shall vary on the
authorized to collect the revenue
basis of the type of vehicles as
against a receipt from the
follows:
counterfoil book duly numbered
and initialed by the relevant - less than 6 tonnes: 1,000
services of the council concerned. CFAF per truck and per trip;
(6) The Municipal Revenue - 6 to 10 tonnes: 2,000 CFAF
Collector, the representatives of per truck and per trip;
traditional authorities and the - more than 10 tonnes: 3,000
veterinary services shall be entitled CFAF per truck and per trip.
to a discount for each cattle head
controlled. The discount amount Section C 110.- (1) The tax on the
shall be fixed following transportation of quarry products
deliberation by the municipal shall be collected by the municipal
council. revenue office against a receipt
from a secured counterfoil book and
(7) The traditional chiefs shall, in
indicating the nominal value of the
addition, be entitled to a remission
tariff voted by the municipal
fixed following deliberation by the
council.
municipal council, for their
participation in the control of herds

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(2) Failure to pay the tax for the - 50,000 CFAF per monthly
transportation of quarry products rates of 15,000 CFAF.
shall entail the impounding of the
vehicle. DIVISION XXI
TAX ON SALVAGED
DIVISION XX PRODUCTS
FEES FOR THE OCCUPATION
Section C 113.- (1) The salvaging
OF PARKING LOTS
of products from non-communal
Section C 111.- (1) Fees for the and non-community forests shall
occupation of parking lots may be entail, save otherwise provided for,
voted for the council budget for the payment of a compensatory
occupation, by private vehicles, of contribution to the council of the
the parking lots developed or locality, known as tax on savaged
constructed by the council. products.
(2) The parking lots developed for (2) The tax on salvaged products
government services shall not be shall be paid by the owner of the
subject to payment of the fee. salvaged to the products to the tune
of 2,000 CFAF per m 3.
Section C 112.- (1) The rates for the
parking lot fees shall be fixed as (3) Failure to pay the tax on
follows: salvaged products shall entail
seizure of the salvaged products and
- 100 CFAF per hour for
payment of a fine of 100% of the
reserved parking lots;
fees of the principal due.
- 500 CFAF per day and per
parking lot; PART V:
- 15,000 CFAF per month SPECIAL PROVISIONS
and per parking lot. APPLICABLE TO CITY
The parking lot fees shall be paid in COUNCILS
advance and collected by the
municipal revenue collector against SINGLE CHAPTER
a receipt from a secured counterfoil DISTRIBUTION OF DUTIES
book and indicating the nominal AND TAXES BETWEEN THE
value of the time tariff voted by the CITY COUNCILS AND
municipal council. SUBDIVISION AL COUNCILS
(2) Failure to pay the parking lot Section C 114.-The city council
fees shall, in addition to the amount and subdivisional councils will
of the principal, be liable to the enjoy the same benefit like the
following fines: Local Communities, on the
- 1,000 CFAF per hourly conditions stipulated by sections
rates of 100 CFAF; 115 and 116 below.
- 5,000 CFAF per daily rates Section C 115.-(1) The fiscal
of 500 CFAF; revenue of the city council shall
comprise:

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 - proceeds from business - proceeds from the forestry
license and liquor licenses; equalization royalty;
- proceeds from additional - proceeds from the cattle
council taxes; slaughter tax;
- proceeds from multi- - proceeds from taxes on
purpose stadium fees; stands in district council markets;
- proceeds from automobile - proceeds from taxes on the
stamp duty allocated in temporary occupation of the
accordance with the annual public highway;
ceiling established by the - proceeds from hygiene and
Finance Law; sanitation tax;
- proceeds from local - proceeds from taxes on the
development tax; parking lots of the district
- proceeds from advertising council;
tax; - proceeds from stadium
- proceeds from taxes on the taxes excluding multi-purpose
occupation of the parking lots of stadiums;
the city council; - proceeds from
- proceeds from tax on game entertainment tax;
of chance and entertainment; - proceeds from communal
- proceeds from taxes on transit or transhumance tax;
stands on city council markets; - proceeds from tax on the
- proceeds from impounding transportation of quarry
taxes for the city council; products;
- proceeds from building or - proceeds from impounding
settlement permit taxes; tax the district council;
- proceeds from the parking - proceeds from firearm tax;
tax; - proceeds from the
- proceeds from communal salvaging tax.
stamp duty. (3) The tax revenue shared between
(2) Tax revenue of the district the city council and district councils
council shall comprise: shall comprise:
- proceeds from the • proceeds from the property tax at
discharge tax; the rate of:
- proceeds from additional - 60 % for the city council;
council taxes; - 20 % for district councils;
- proceeds from the - 20 % for FEICOM.
communal cattle tax; • proceeds from real estate transfer
tax at the rate of:

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- 60 % for the city council; - 100% of the local
- 20 % for district councils; development tax paid by
employees of the public sector
- 20 % for FEICOM.
and enterprises under the
jurisdiction of the Large Tax
PART VI Payers Unit.
INTER-COUNCIL AND
Section C 117.- (1) A share of the
EQUALIZATION TAX
proceeds referred to under Section
REVENUE 116 above shall be redistributed to
(20%) of the proceeds from the tax councils and city councils
revenue of the following regional according to the criteria and
and local authorities, shall be conditions laid down by the
deducted and allocated to FEICOM regulations.
or any other body in charge of (2) Council unions and other
centralization and equalization for council groupings may receive
the financing of the council, city assistance from the
council and council union projects: abovementioned body, under the
- proceeds from the parking same conditions as councils.
tax;
PART VII
- proceeds from the
additional council taxes for REGIONAL TAXES AND
councils; LEVIES
- proceeds from business Section C 118.- All or part of the
licenses; following proceeds from local taxes
- proceeds from licenses; shall be allocated to the regions:

- proceeds from real estate

- Stamp duty on vehicle
certificates;
property tax.
(2) The following proceeds from
- Airport stamp duty;
local taxes shall be centralized and - deleted
redistributed to all councils and city - Royalties on forest, wildlife
councils: and fishery resources;
- 20% of the quota of stamp - Royalties on water
duty on advertising allocated to resources;
councils.
- Taxes or royalties on
- 70 % of additional council mineral resources;
taxes;
- Taxes and/or royalties on
- 50% the annual forestry energy resources;
royalty allocated to councils;
- Taxes and/or royalties on
- 100% of stamp duty on tourist resources;
motor vehicles;

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 - Aerospace taxes and/or duties and levies of regional and
royalties; local authorities, subject to the
- Taxes and/or royalties on specificities provided for in this
gas sector resources; law.

- Road usage royalty; Section C 121.- The issuance and

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

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time-limits provided for by the issued and collected by the Tax
manual of tax procedures of the Administration.
General Tax Code. (4) Deleted.
CHAPTER III: (5) Regional and local
THE ISSUING OF LOCAL authorities and other corporate
TAXES bodies governed by Cameroon
law shall keep an analytical
Section C 124.- Some taxes whose account of issues and
proceeds are shared shall be collections of taxes, duties,
collected by single collection order levies, and royalties calculated
notice. for them for the follow-up of
Section C 125.- (1) Council, local their tax revenue in general and
development and additional council particulary in taxation centers
taxes shall be calculated and issued and in the structure in charge of
by issued by State taxation services. major companies.
(2) They shall be issued on a single (6) A log book for issues and
receipt, or where necessary, on a collections shall be kept in each
collection order notice. taxation center for each regional
or local authority or beneficiary
Section C 126.- Council taxes shall body as well as a daily report on
be calculated and issued by the the taxes and levies raised for
council assessment service. the different beneficiaries.
CHAPTER IV: (7) The log book shall contain:
COLLECTION OF LOCAL - the number and date of the
TAXES issue roll;
DIVISION I: - the business name or the
AMICABLE COLLECTION names, surnames and address of
the taxpayer;
Section C 127.- (1) Council taxes,
calculated and issued by State - the detailed amounts of the
Taxation Services shall be paid taxes and levies per beneficiary;
voluntarily by taxpayers to the - the number and dates of the
competent tax collector subject to payment and transfer receipts
the provisions relating to the ands, if need be, of payment
discharge tax. orders.
(2) Enterprises should specify (8) The daily report shall contain:
in their returns and, where
- the nature of the different
necessary, in their payment
taxes and levies;
supports, the shares accruing to
local authorities and bodies. - the identification of
beneficiaries;
(3) The relevant Treasury
services shall distribute and - global amount per tax levy
transfer the local tax revenue for each beneficiary;

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 - the number of issue rolls proceed with the seizure of goods,
and payment receipts established property or animals.
or (3) The council may, within thirty
printed; (30) days with effect from the date
- the amount, number and of seizure, auction the seized goods,
date of the transfer receipt issued property or animals.
by each of the beneficiaries. (4) During the period of seizure,
the feeling and care given to the
Section C 128.- (1) Any person
seized animals shall be borne by
having to pay a local tax or levy
their defaulting owner.
shall do so in the tax office or in the
local tax office within the time limit (5) The cost inherent in the
and conditions laid down by law. conservation of seized perishable
goods and foodstuffs shall be borne
(2) The payment of council taxes
by their defaulting owners.
shall be done in cash, by check or
by bank transfer. (6) The sale of seized goods shall
be authorized by the chief executive
(3) The local tax officer, the tax
of the council and executed by the
collector or failing that the
bearer of the coercion in the form of
competent treasury accountant shall
sales carried out by legal procedure.
issue receipts for all payments
received. (7) Proceeds from sales shall be
paid directly to the municipal
(4) A duplicate can be issued to the
revenue collector who shall issue a
tax payer or to the intermediary
receipt and keep the surplus until
agent who so requests.
the calculation of costs.
Section C 129.- Any person liable (8) Each sale shall be carried out
to council tax shall pay it at the by the municipal revenue collector
competent municipal revenue and shall give to a report.
office.
(9) Any seizure or sale contrary to
DIVISION II: the formalities prescribed by this
FORCEFUL RECOVERY book may give rise to legal
proceedings against the
Section C 130.- (1) Failure to pay perpetuators and the cost borne by
local taxes within the prescribed them.
time limit shall be subject to
(10) Council tax recovery officers
forceful recovery in accordance
shall benefit from the regime of
with the Manual of Tax Procedures
protection of public officials
of the General Tax Code, subject to
provided for by the Penal Code.
specificities provided for by this
law. (11) In case of insult, they shall
submit a report to the State Counsel.
(2) In case of non-payment of
council tax within the time-limit Section C 131.- (1) The accounting
prescribed by law, the council shall documents and portfolio
issue a direct writ of execution and investments for the usage of or

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belonging to regional and local amounts paid as direct council
authorities shall be secured. levies.
(2) The conditions of purchase, CHAPTER V:
reception and management of the LOCAL TAX DISPUTES
abovementioned documents and
investments shall be laid down by DIVISION I:
statutory regulations. CONTENTIOUS
JURISDICTION
DIVISION III:
CONTROL Section C 136.- Petitions for local
tax disputes shall be governed by
Section C 132.- (1) The control of the rules and procedures laid down
local taxes shall be carried out by in the manual of tax procedures,
the competent State services. subject to the specific provisions
(2) The control of council taxes governing council taxes.
shall be carried out by the Section C 137.- Claims relating to
competent council services. council taxes shall be brought
Section C 133.- Some control before the contentious jurisdiction
operations may be carried out where they seek either redress for
jointly by State and Council erroneous tax assessment or
services on the basis of concerted calculation, or the grant of a right
programming. arising from a law or regulation.
Section C 138.- (1) Any taxpayer
Section C 134.- Council employees
who feels wrongly levied a council
shall expressly be mandated and
tax may submit a written claim to
provided with a mission note issued
the head of the municipal council
by the competent authority for their
within a period of 30 (thirty) days
control of council levies from
from the date of issue of the tax
taxpayers to be valid.
claim of the date of certain
DIVISION IV: knowledge of the levy.
PRESCRIPTION (2) The above-mentioned claim
shall, under pain of inadmissibility,
Section C 135.- (1) The amounts comprise:
owed by taxpayers as indirect
council levies shall be extinguished - an application bearing
after a period of two (2) years fiscal and communal stamps and
following the date on which they duly signed by the claimant or
were due if no other decision had the claimant’s representative;
been taken to avoid the prescription. - information on the type and
(2) Within a period of one (1) year amount of the tax in question;
from the payment of levies, - a brief statement of the
prescription shall be granted claimant’s means and
regional or local authorities against submissions;
any application for the refund of

General Tax Code – 2022 Official Edition - 307

 - where necessary, a copy of rejection of his claim to refer a
any document which may back matter to the tax judge.
the payment of the total amount (2) Any tax dispute brought before
of 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 15 procedures set forth in the manual
(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 to contentious jurisdiction shall hear
the head of the municipal council complaints seeking to obtain:
referred to in Section C 138 (2)
above, the claim presented to the - the remission or reduction
senior divisional officer shall, under of duly assessed council taxes,
pain of inadmissibility, include lodged by taxpayers facing
documents supporting the payment financial difficulties or
of the objected tax. destitution who are unable to
settle their debts with the council
Section C 139.- (1) Where, upon revenue service;
the opinion of the territorially
- the remission or reduction
competent State taxation service,
of tax fines or additional tax
the claimant’s arguments are found
charges where such penalties,
to be justified, the senior divisional
interest for late payment are
officer shall recommend to the head
final;
of the municipal council to grant a
total or partial relief of the taxes in - discharge from tax liability
question. incumbent on certain persons in
respect of the payment of taxes
(2) Silence by the senior divisional
due by third parties.
officer or refusal by the head of the
municipal council to implement the Section C 142.- The petitions
recommendations of the senior shall be submitted to the head of
divisional officer within 90 (ninety) the council executive and shall
days following the claim, shall contain the information
mean tacit Rejection and shall open necessary to identify the tax
the way for the matter to be referred being challenged.
to the tax judge, as a petition against
Section C 143.- (1) Upon
the decision of the head of the
consideration, the head of the
council executive.
council executive shall notify his
Section C 140.- (1) The claimant remission, reduction or rejection
shall have a period of 30 (Thirty) decision in writing within a
days with effect from the date of

General Tax Code – 2022 Official Edition - 308

 period of 30 (thirty) days with taxes and levies on land, immovable
effect from the date of referral. property and activities.
(2)Silence on the part of the head (4) After the land surveys, a tax
the council executive after the Geographic Information System
above-mentioned time-limit shall (GIS) and a taxpayers card index
tantamount to tacit rejection. shared between State taxation
services and councils shall be put in
CHAPTER VI: place.
PENALTIES (5) A tax census shall be organized
Section C 144.- Failure to pay within the 3 (three) months
council taxes within the prescribed preceding the beginning of each
time-limits shall lead to the financial year with a view to
application of the penalties updating the above-mentioned land
provided by this law for each tax. taxpayers card index.
(6) Land survey operations shall
PART IX be organized every 5 (five) years.
MISCELLANEOUS, (7) The officers in charge of the
TRANSITIONAL AND above-mentioned land surveys and
FINAL PROVISIONS of the findings of the land surveys
shall be bound by the obligations of
Section C 145.- (1) In order to have reserve and confidentiality.
a clear knowledge of the tax base
and in collaboration with the Section C 146.- (1) Each land
council of the area, Government survey shall give rise to the
services and organizations of the updating of a plan and the
sector as well as tax Authority shall annotation of a survey form jointly
conduct, on the basis of a map, legal signed by the surveyor and by the
and physical survey on plots, owner or his representative.
buildings, occupants and activities (2) Mention shall be made of this
connected thereto. refusal to sign.
(2) These operations also known (3) The land survey shall give rise
as “surveys” shall be organized to a local tax notice and whose
following conditions laid down by originating facts have been
regulations. established.
(3) During land surveys, the Tax Section C 147.- The proceeds of
Authority may demand the taxes from equalization shall
production of the originals and take continue to be pooled at FEICOM
away copies of the land titles, pending the setting up of any other
building permits, business licenses public structure as provided for by
or discharge tax as well as property law.
conveyance and enjoyment deeds
on buildings liable to the various Section C 148.- This law, which
repeals all previous provisions

General Tax Code – 2022 Official Edition - 309

repugnant thereto, shall be inserted in the Official Gazette in
transposed into the General Tax English and French.
Code upon its enactment.
Section C 149.- This law shall be
registered, published according to
the procedure of urgency and

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 NOTES PERSONNELLES

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 NOTES PERSONNELLES
__________________________________________

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General Tax Code – 2023 Official Edition - 313
 APPENDIX

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General Tax Code – 2023 Official Edition - 315
 APPENDIX I:
LEGISLATIVE PART

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 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

General Tax Code – 2023 Official Edition - 317

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.

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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

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 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
from 200,001 To 300,000 CFA francs 3,250
from 300,001 To 400,000 CFA francs 4,550
from 400,001 To 500,000 CFA francs 5,850
from 500,001 To 600,000 CFA francs 7,150
from 600,001 To 700,000 CFA francs 8,450
from 700,001 To 800,000 CFA francs 9,750
from 800,001 To 900,000 CFA francs 11,050
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.

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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

The President of the Republic,

(ed) Paul BIYA

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 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

The President of the Republic,

(ed) Paul BIYA

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 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.

General Tax Code – 2023 Official Edition - 323

 LAW N°2022/020 OF 27 DECEMBER 2022
FINANCE LAW OF THE REPUBLIC OF CAMEROON FOR THE 2023 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 SEVENTEEN The provisions of Sections 7, 17a, 18, 21, 47, 70, 91, 93c, 119a, 122,
123, 124, 124 A, 128, 142, 143, 228d, 229 (new), 231, 232, 233 (new), 234 (new), 235 (new), 237,
579, 582a, 582c, 583, 583a, 583c, 583c, 582d, 582e, 584, M 7, M 8d , M 14a, M 22c, M 28a, M
33c, M 86a, M 99, M 104, M 108, M 112, M 113, M 116, M 118, M 121 (new), M 121a, M
133, M 143, M 144 (new), M 145, C 48 and C 52c 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:

C – Actual losses

The following shall be deductible from profits:

- ……………………………………………………………………………………………...;

- ……………………………………………………………………………………………....

- Losses due to damage duly established and validated in the presence of a taxation officer with
at least the rank of controller, under the conditions laid down in the Tax Procedures Manual.

However, damage and breakage exposed by brewery sector companies, related losses shall be
deducted at a flat rate of 1% of the overall volume of production.

The rest shall remain unchanged.

DIVISION VI
CALCULATION OF TAX

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Section 17a: (1) The provisions of Section 17 above notwithstanding, the rate of company tax for
taxpayers with a turnover equal to or below CFAF 3 (three) billion shall be 25%.

(2) The rate provided for in paragraph 1 shall apply to as from the financial year closed at 31
December 2022.

DIVISION VII
OBLIGATIONS OF TAXPAYERS

Section 18: (1) Concerning the assessment of this tax, taxpayers are expected to submit a
declaration revenue derived from their business during the period serving as tax base on or before
15 March. This declaration must be presented in conformity with the OHADA accounting system.

(2) ……………………………………………………………………………………………..

(3) The declaration referred to in Section 17(1) must be accompanied by the Employee
Information Document (DIPE) which must be presented following the model provided by the
administration.

The rest shall remain unchanged.

DIVISION IX
PAYMENT OF TAX

Section 21: (1) The company tax shall be paid on the initiative of the taxpayer not later than the
15th of the following month, in accordance with the terms below:

a. …………………………………. ;

b. For production companies falling under the regulated profit margin, one instalment
representing 2% of turnover realized after 50% abatement. Such instalment shall be increased
by 10% as levy for additional council tax. They are companies in the following sectors:

- milling sector;
- pharmaceutical sector;
- fertilizer sector.
c. For distribution companies under the regulated profit margin, one instalment representing
14% of gross margin shall be paid not later than the 15th of the following month. The instalment
shall be increased by 10% as levy for additional council tax. They are companies that
distribute:

- petroleum products and cooking gas;

- milling products;
- pharmaceutical products;
- press products;
- fertilizers.
The rest shall remain unchanged.

(3) The following shall be subject to advance payment:

General Tax Code – 2023 Official Edition - 325

 - ………………………………………………………………………………………...… ;

- ………………………………………………………………………………………...… ;

- …………………………………………………………………………………………... ;

- …………………………………………………………………………………………….

The following shall not be subject to advance payment:

- …………………………………………………………………………………………... ;

- …………………………………………………………………………………………... ;

- …………………………………………………………………………………………... ;

- …………………………………………………………………………………………....

- Purchases made by non-profit organizations;

- Retail purchases from importers-distributors.

The advance payment rate shall be:

- …………………………………………………………………………………………... ;
- …………………………………………………………………………………………... ;
- …………………………………………………………………………………………... ;
- …………………………………………………………………………………………... ;

Purchases made by non-professionals directly from industrialists or in bulk from importers

who are not distributors, shall be deemed to have been made for resale purposes. As such,
they shall be subject to advance payment on purchase at a rate of 10%.

The rest shall remain unchanged.

CHAPTER II
PERSONAL INCOME TAX
DIVISION III
CALCULATION OF TAX

Section 70: (1) In the specific case of income on stocks and shares, a 15% flat rate shall be
applicable to taxable income.

The rate shall be increased to 30% for income on stocks and shares paid to a natural or legal
person resident or established on a territory or a State considered as tax paradise within the
meaning of Section 8c of this Code.

The rest shall remain unchanged.

DIVISION VI

COLLECTION METHODS

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 SUBDIVISION IV
HANDICRAFTS, INDUSTRIAL, COMMERCIAL,
AGRICULTURAL AND NON-COMMERCIAL BENEFITS

Section 91: (1) The taxpayer shall spontaneously pay the personal income tax at the Taxation
Centre with jurisdiction, using special forms provided by the tax authority, as follows:

1) Simplified tax system

………………………………………………………………………………………………………
....

2) Actual earnings taxation system

………………………………………………………………………………………………………
....

However, for enterprises subject to the actual earnings taxation system or the simplified tax system
falling under regulated profit margin sectors, the turnover used as basis for calculating the company
tax instalment shall be determined as provided for in Section 21 above.

The rest shall remain unchanged.

CHAPTER III

GENERAL AND COMMON PROVISIONS ON COMPANY AND PERSONAL INCOME

TAX

DIVISION I

ASSESSMENT REGIMES

Section 93b: (1) ……………………………………………………………………:

(2) ……………………………………………………………………………………………...:

(3) Actual earnings taxation system:

a. sole proprietorships and legal persons with an annual turnover, exclusive of tax, of
CFAF 50 million and above;

b. irrespective of their turnover:

i. new taxpayers falling under the oil, mining, gas, credit, microfinance,
insurance and mobile telephony sectors;

ii. new taxpayers who have been approved under one of the systems of Law No.
2013/004 of 18 April 2013 to lay down private investment incentives in the
Republic of Cameroon;

iii. holders of public notary offices.

The rest shall remain unchanged.

General Tax Code – 2023 Official Edition - 327

 DIVISION V
TAX INCENTIVES

D- MEASURES RELATING TO TAX SUPPORT TO SMALL- AND MEDIUM-SIZED

ENTERPRISES

II. INTEGRATED TAX PARTNERSHIP

Section 119a: (1) The tax administration may established partnerships with groups of
taxpayers to foster tax compliance and support such groups in fulfilling their tax obligations.

(2) Partnerships established pursuant to Section 119a (1) shall give rise to reciprocal
obligations between the parties.

(3) The obligations of groups of taxpayers shall include commitments to broaden the tax base,
fulfilment of declaration and payment obligations, and improved declaration quality.

(4) The obligations of the tax administration shall include tax control expenditure, grant of
penalty remissions and preferential payment deferments.

(5) The conditions for implementing the Integrated Tax Partnership mechanism shall be laid
in a separate instrument.

G- MEASURES RELATIING TO THE PROMOTION OF THE IMPORT-SUBSTITUTION

POLICY

1. PROMOTION OF THE AGRICULTURAL SECTOR

Section 122: Companies involved in agriculture, stock breeding and fisheries shall benefit from
the following tax incentives:

c. At the investment phase:

- waiver from taxes and contributions on wages paid to seasonal agricultural workers;

- exemption from VAT on the purchase of pesticides, fertilizers and inputs used by farmers, as well
as for agriculture stock breeding and fisheries equipment and materials listed in the Annex
attached to this part;

- exemption from registration fees on transfers of land used for agriculture, stock breeding and
pisciculture;

- exemption from registration fees for loan agreements to finance agriculture, stock breeding and
fishing;

- exemption from land tax for property belonging to agriculture, stock breeding and fishing
companies and used for these activities, excluding office building.

d. At the operation phase:

General Tax Code – 2023 Official Edition - 328

 (1) Individual farmers, including where they are established in the form of cooperatives or
common interest groups (CIGs), and whose activity is agricultural production, stock breeding
and fisheries, shall enjoy the following benefits:

iii. During the first 5 (five) years of operation:

- exemption from business tax;

- exemption from tax instalment and from minimum collection of income tax;

- exemption from income tax.

iv. After the fifth (5th) year:

- exemption from business tax;

- payment of a flat income tax levy at the rate of 0.5% of turnover, increased by 10% as
levy for additional council tax.

(2) Companies operating in the agricultural, livestock and fisheries sectors that do not fall
under the category referred to in paragraph 1 above may be granted the tax benefits provided
for in the law of 18 April 2013 establishing private investment incentives, subject to the
conditions as to content and form provided for by the said law.

H-……………………………………………………………………. deleted.

2- PROMOTION OF LOCAL PROCESSING

c. Local construction materials

Section 123: Public establishments promoting local building materials shall be granted the
following tax benefits:

The rest shall remain unchanged.

d. Local beverages

Section 124: (1) New beverages duly approved, produced and packaged exclusively using
local material, save where an ingredient is absolutely unavailable on the local market duly
established by the relevant authorities, shall be subject only to ad valorem excise duty,
excluding the specific excise duty referred to in Section 142 (8) 1.

In any case, the percentage of raw material derived from local agriculture shall not be less than
40% of the components used, and the material used for packaging shall necessarily be recycled in
Cameroon if it is non-returnable.

(2) ……………………………………………………………………….. ……………………

(3) In the event of unavailability or insufficient availability of local raw material established
under the conditions referred to in paragraph 1 above, with respect to duly approved

General Tax Code – 2023 Official Edition - 329

products, the Minister in charge of finance may grant occasional and time-limited waivers
within the required 40% threshold.

(4) Local beverages that meet the conditions referred to in Section 124 (1) and (2) above shall
benefit from a 30% abatement of the tax base for ad valorem excise duty during the first
three years of operation.

(5) The tree-year period referred to in paragraph 4 above shall run from the date of
promulgation of this law for already approved new beverages.

C- Other local products

Section 124 A: (1) Companies in the following sectors that undertake raw material processing
within the national territory shall benefit from a 50% abatement as monthly instalment,
income tax and minimum collection:

- agricultural sector;
- livestock sector;
- fisheries sector;

- leather products sector;

- woodworking sector.

The abatement provided for in Section 124 A shall be valid for a five-year period from 1
January 2023.

(2) Benefit from the regime provided for in paragraph 1 above shall be contingent on the
validation by the tax administration of belonging in these sectors of activity.

PART II
PROVISIONS RELATING TO THE VALUE ADDED TAX AND EXCISE DUTY

CHAPTER I

SCOPE OF APPLICATION

DIVISION III

EXEMPTIONS

Section 128: The following shall be exempted from VAT:

(6) essential goods listed under Annex 1, notably:

- ……………………………………………………………………………………………….
.;

- ……………………………………………………………………………………………….
.;

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 - ……………………………………………………………………………………………….
.;

- local products sold directly by farmers, livestock breeders and fishermen.

(26) purchases of basic foodstuffs from farmers, livestock breeders and fishermen by public
entities responsible for regulating or managing security stocks.

CHAPTER II

METHODS OF CALCULATION

DIVISION III

CALCULATION

B – RATES

SECTION 142: (1) VAT and excise duty rates shall be fixed as follows:

(9). For the specific case of nonreturnable packaging, a specific excise duty shall be applied
according to the following tariffs:

- ………………………….. ;
- CFAF 5 per unit of nonreturnable packaging, capped at 10% of the value of the product, for
all other products.

The rest shall remain unchanged.

PART IV

DIVERSE TAXES AND DUTIES

CHAPTER IV
MONEY TRNSFER TAX

C- TARIFF

Section 228d: (1) The tax shall be assessed at the rate of 0.2% of the amount transferred or
withdrawn.

(2) For postal money transfer transactions, the amount of money transfer tax shall be capped
at the amount of the commission received by the service company.

PART V

SPECIAL TAXES

CHAPTER I

SPECIAL TAX ON PETROLEUM PRODUCTS

General Tax Code – 2023 Official Edition - 331

Section 229 (new): (1) A special tax on the sale of the following petroleum products is hereby
instituted:

- premium grade petrol;

- gas-oil;

- industrial natural gas, excluding gas purchased by electricity generation companies

intended for the public and gas intended for local production of liquefied petroleum gas.

The rest shall remain unchanged.

Section 231: The rates of the special tax on petroleum products shall be as follows:

- ………………………….. ;
- ………………………….. ;

- 70 francs per cubic metre of industrial natural gas.

Section 232: The taxable event for the special tax on petroleum products shall be:

- ……………………………………………………………….. ;
- ……………………………………………………………….. ;
- ……………………………………………………………….. ;
- ……………………………………………………………….. ;
- supply of taxable products by natural gas production or distribution companies.

Section 233 (new): The special tax on petroleum products shall be deducted at source by the SCDP
during removal by distributing companies and by the National Refining Company SONARA for
its deliveries to natural persons other than distributing companies, and by companies that produce
or distribute industrial natural gas for supply to local companies.

Section 234 (new): The proceeds of the Special Tax on Petroleum Products shall be partially
allocated to the Road Fund in accordance with the annual ceiling set by the Finance Law.

However, the proceeds of the Special Tax on Petroleum Products levied on industrial natural
gas shall be fully allocated to the State.

Section 235 (new): The special tax on petroleum products collected by SCDP, SONARA or
industrial natural gas production or distribution companies shall be transferred to the tax
collector with territorial competence.

Section 237: (1) The special tax on petroleum products collected by SCDP, SONARA, taxable
product importers or industrial natural gas production or distribution companies shall be
transferred monthly no later than the twentieth (20th) of each month for transactions carried out
during the previous month, on presentation of the tax return made by the taxpayer.

The rest shall remain unchanged.

General Tax Code – 2023 Official Edition - 332

 PART VI
REGISTRATION, STAMP DUTY AND TRUSTEESHIP
SUB-PART III
UNHARMONIZED LEGISLATION IN THE CEMAC ZONE
CHAPTER I
TARIFFS OF REGISTRATION FEES

DIVISION I
STAMP DUTY BASED ON PAPER SIZE

Section 547: The rate of stamped paper and stamp duties based on paper size referred to in Sections
438 and 444 above shall be fixed as follows:

Description Format Rate

……… …….. …..

Normal size paper (29.7 x 42) CFAF 1 500

Half of normal size paper (21 X 29.7) CFAF 1 500

DIVISION II

SPECIAL STAMP DUTIES PAYABLE ON

CERTAIN DOCUMENTS AND OTHER FEES

A - STAMPS ON PASSPORTS AND VISAS

Section 548: Stamp duty on passports and other related documents shall be fixed as follows:

(1) ………………………………………………………………………………………………

(2) Visas on foreign passports

Stamp duty for entry and exit visas on foreign passports shall be fixed as follows:

- ……………………………..deleted;

- ……………………………..deleted;

- visa for multiple entries and exits valid for from 0 to 6 months:

* ………………… deleted ;

General Tax Code – 2023 Official Edition - 333

 * Normal visa: CFAF 100 000;

* Express visa: CFAF 150 000.

- visa for multiple entries and exits valid for more than 6 months:

* Normal visa: CFAF 150 000;

* Express visa: CFAF 200 000.

The rest shall remain unchanged.

B - IDENTITY CARDS AND RESIDENCE PERMITS

Section 549: National identity cards issued to Cameroonian nationals, as well as residence permits
issued to foreign nationals shall be subject to the following stamp duties:

(1) National identity cards: ………. (unchanged)

(2) Residence permit

- CFAF 50 000 for residence permits issued to students;

- CFAF 75 000 for residence permits issued to foreign workers under contract with the state
or a local council and to unemployed spouses

- CFAF 150 000 for residence permits issued to nationals of African countries and renewal
thereof ;

- CFAF 300 000 for residence permits issued to nationals of non-African countries and
renewal thereof.

(3) Residence card

- CFAF 75 000 for residence cards issued to members of duly recognized religious
congregations, to unemployed spouses or minor dependent children of expatriates as well as to
expatriate spouses of Cameroonians who have maintained their nationality of origin;

- CFAF 300 000 for residence cards issued to nationals of African countries;

- CFAF 750 000 for residence cards issued to nationals of non-African countries.

The rest shall remain unchanged.

B a- DRIVING LICENCE

Section 550: (a) National driving licences and their duplicates shall be subject to a fiscal stamp
duty of CFAF 10 000.

(b) Certificates of aptitude to drive certain automobiles in urban areas shall be subject to a fiscal
stamp duty of CFAF 10 000.

General Tax Code – 2023 Official Edition - 334

D – FIREARM LICENSES

Section 553: Firearms licenses shall be subject to a fiscal stamp duty of CFAF 100 000. The same
rate shall apply to duplicates and renewals thereof.

E - LICENCES FOR HUNTING AND LIKE ACTIVITIES

Section 554: Licences for hunting activities shall be subject to the following fiscal stamp duty:

(1) Hunting permit

(a) Sport hunting license for small game

Game birds

• Category A: (Nationals)..... CFAF 100 000;

• Category B: (Resident aliens) …... CFAF 150 000;

• Category C: (Tourists) ....... CFAF 200 000.

Game animals:

• Category A: (Nationals)..... CFAF 100 000;

• Category B: (Resident aliens)........ CFAF 200 000;

• Category C: (Tourists)....... CFAF 300 000.

(b) Sport hunting license for medium-sized game

• Category A: (Nationals)...... CFAF 150 000;

• Category B: (Resident aliens): CFAF 300 000;

• Category C: (Tourists)....... CFAF 400 000.

(c) Sport hunting license for big game

• Category A: (Nationals) …... CFAF 300 000;

• Category B: (Resident aliens) … CFAF 350 000;

• Category C: (Tourists)....... CFAF 500 000.

2) Licence to capture

(a) License to capture non-protected animals for commercial purposes

• Category A: (Nationals) CFAF 3 000 000;

• Category B: (Resident aliens)... CFAF 4 000 000.

General Tax Code – 2023 Official Edition - 335

(b) Scientific license to capture non-protected animals

• Category A: (Nationals) ....... CFAF 300 000;

• Category B: (Resident aliens) …. CFAF 350 000;

• Category C: (Tourists) ....... CFAF 4 00 000.

(3) Licence to collect

(a) The duties on the license to collect carcasses and animals in Classes B and C reserved for
nationals shall be fixed at a single rate of CFAF 300 000 per quarter.

(b) Collection tax for hides and carcasses:

• Varan ........ CFAF 25 000/hide;

• Python ...……........... CFAF 50 000/hide.

(c) Fixed tax for other products….. CFAF 75 000.

(4) Scientific research licence: CFAF 100 000.

(5) Game-farming and game-ranching licences: CFAF 300 000.

(6) Hunting guide licence:

(a) Tenured hunting guide licence

• Category A: (Nationals) ………….. CFAF 1 000 000;

• Category B: (Resident aliens) CFAF 3 000 000.

(b) Assistant hunting guide licence

• Category A: (Nationals) …. CFAF 500 000;

• Category B: (Resident aliens) ….. CFAF 1 500 000.

(1) Photographic hunting license

• Amateur photographer: CFAF 100 000 F CFA;

• Photographer …......... CFAF 300 000;

• Amateur film-maker ….... CFAF 500 000;

• Professional film-maker: CFAF 750 000.

E a – STAMP DUTY ON BILL OF LADING

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Section 555: A stamp duty of CFAF 25 000 shall be charged per bill of lading irrespective of the
number of copies.

F a – STAMP ON REGISTRATION CERTIFICATES FOR APPLIANCES SUBJECT TO

THE TAX ON GAMES OF CHANCE AND LEISURE

Section 557: Registration certificates for appliances subject to the tax on games of chance and
leisure, as well as the duplicates thereof shall be liable to stamp duty of CFAF 25 000.

CHAPTER III

OBLIGATIONS AND PENALTIES

DIVISION X
REMISSION, MITIGATION AND INCREASE OF PENALTIES FOR DELAY AND FINES

Section 571: In accordance with Section 410 of this Code, reduction or ex gratia remission of
penalties, fines or obligation shall be granted automatically under the same conditions as those
provided for in Sections M 144 (new) and M 145 of this Code:

………………………………………………………………………………… ( deleted).

………………………………………………………………………………… ( deleted).

…………………………………………………………………………………. (deleted).

The rest shall remain unchanged.

SUB-PART III
UNHARMONIZED CODE IN THE CEMAC ZONE

CHAPTER III
GRADUATED STAMP DUTY

DIVISION II
BASIS OF ASSESSMENT AND RATE

Section 586: Graduated stamp duty shall be charged as follows, for each copy of the document,
and according to the maximum value stated in the document, in the case of documents under private
seal, for the originals, the minutes and the copies in the case of notarial documents:

- CFAF 25 000 for values between 0 and CFAF 1 000 000;

- CFAF 50 000 for values between 1 000 001 and CFAF 20 000 000;

- CFAF 75 000 for values between 20 000 001 and CFAF 50 000 000;

- CFAF 150 000 for values between 50 000 001 and CFAF 100 000 000;

- CFAF 250 000 for values between 100 000 001 and CFAF 500 000 000;

- CFAF 400 000 for values above CFAF 500 000 000.

General Tax Code – 2023 Official Edition - 337

 CHAPTER V
STAMP DUTY ON MOTOR VEHICLES

Section 597: (1) The rates of stamp duty on motor vehicles shall be fixed as follows:

A. For public passenger and goods transport vehicles

- vehicles of 2 to 7 HP …… CFAF 15 000;
- vehicles of 8 to 13 HP …… CFAF 25 000;
- vehicles of 14 to 20 HP …… CFAF 50 000;
- Vehicles of more than 20 HP: CFAF 150 000.
B. For other vehicles
- vehicles of 2 to 7 HP …… CFAF 30 000;
- vehicles of 8 to 13 HP …… CFAF 50 000;
- vehicles of 14 to 20 HP …… CFAF 75 000;
- Vehicles of more than 20 HP: CFAF 200 000.

(2) The application of the rates provided for in paragraph 1A of this Section shall be
conditional upon the presentation of a transport licence duly issued by the competent
authority.

CHAPTER VII
AIRPORT STAMP DUTY

Section 606: Airport stamp duty shall be fixed at:

i. For international flights within the CEMAC zone:

- CFAF 25 000 per person per trip

ii. For international flights out of the CEMAC zone:

- CFAF 40 000 per person per trip in economy class;

- CFAF 120 000 per person per trip in business class.

iii. For domestic flights: CFAF 1 000 per person per trip

BOOK TWO
MANUAL OF TAX PROCEDURES

SUB-PART I

BASIS OF ASSESSMENT

SINGLE CHAPTER

OBLIGATIONS OF TAXPAYERS

General Tax Code – 2023 Official Edition - 338

 DIVISION III
OBLIGATIONS TO PAY TAXES

Section M 7: Any person liable to a tax, duty, levy, royalty or advance payment of a tax or levy,
as well as to the payment of taxes collected by deduction 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 limits set by law.

………………………………………………………………………………………………. :

- ……………………… ;

- ……………………….

In the specific case of companies with specialized management units, notably entities managing
medium-sized and large companies, taxes, duties and fees must be paid by electronic payment.

DIVISION V

OBLIGATION TO DECLARE THE BENEFICIAL OWNER

Section M 8d: (1) Under pain of the fine provided for in Section M 104 of the Manual of Tax
Procedures:

a. Legal persons as well as administrators of legal entities under Cameroonian or foreign

law established in Cameroon, whether or not they are subject to corporate tax or
personal income tax, must identify their beneficial owners and keep an updated
register to this effect;

b. the beneficial owner shall be obliged to provide the persons referred to in point (a) of
this subsection with all the information necessary for his identification.

(2) The persons referred to in subsection 1 above or, where applicable, their legal
representatives, shall be required to declare to the taxation administration the information
relating to their beneficial owners, under pain of the fine provided for in Section M 99 of the
Manual of Tax Procedures:

- within 30 (thirty) days from the date of their registration;

- no later than 15 March of each year, together with their Statistical and Tax Return.

(3) The information contained in the register of beneficial owners and the supporting
documents relating to a beneficial owner shall be kept for a minimum period of 5 (five) years
from the end of the year in which the beneficial owner ceased to be a beneficial owner, or
from the end of the year in which the legal entity or the duties of the administrators of the
legal entities ceased.

(4) The conditions for implementing this Section shall be laid down in a separate instrument.

SUB-PART II
TAX CONTROL

General Tax Code – 2023 Official Edition - 339

 CHAPTER I
RIGHT TO CONTROL

DIVISION III

CONDITIONS FOR EXERCISING THE RIGHT TO CONTROL

SUBDIVISION I
ON-THE-SPOT CHECK

Section M 14a: – (1) ……………………………………………………………………….

(2) The period of on-site checks provided for in Section M 40 of this Code shall run from the
effective date of commencement of the work as specified in the report provided for in subsection
(1) above.

SUBDIVISION IV
COMPLIANCE DIALOGUE PROCEDURE

Section M 22b: (1) Regardless of the provisions of sections M 21 and M 22 of the Manual of
Tax Procedures and subject to the provisions of sections M 34 and M 36 of the same Manual,
the tax authorities may, on the basis of the returns filed by a taxpayer or extra-accounting
information in its possession, engage in a compliance dialogue aimed at clarifying and, if
necessary, regularizing the tax situation of the latter.

(2) In this regard, the administration shall send the taxpayer a written invitation to a working
session at least 8 (eight) days before the session date. This invitation must specify the purpose
of the meeting as well as the documents to be provided, if any.
(3) The compliance dialogue may result in:
- either spontaneous regularizations when the taxpayer acknowledges the validity of the tax
administration's observations. Such regularizations shall not give rise to the application
of penalties.
- or a schedule for a tax audit when differences remain between the parties at the end of
the inter partes exchanges.
(4) The period of inter partes exchanges as part of the compliance dialogue shall not exceed
45 days from the date of the first working session on the subject.
(5) In any case, the compliance dialogue shall not directly result in a remedial notification or
an ex officio assessment.
(6) The compliance dialogue must result in a report prepared and signed by both parties. Any
refusal to sign shall be mentioned in report.

DIVISION IV
ADJUSTMENT PROCEDURES

SUBDIVISION I A
QUALITY CONTROL OF ADJUSTMENTS

General Tax Code – 2023 Official Edition - 340

Section M 28a: - (1) The audited taxpayer or the audit service may submit to the Director
General of Taxation, at any time during the tax audit procedure, but prior to the issuance of
the assessment notice, a request for arbitration on some proposed tax adjustments where the
differences of opinion between the parties are obvious and the proposed tax levels are such
as to prejudice the continuation of the company's activity.

(2) The appeal provided for in subsection 1 above shall suspend the time limits for the control
procedure.

(3) The arbitration decision taken as part of this appeal shall be binding on the tax audit
authority.

SUBDIVISION IV
TAX RULING PROCEDURE

Section M 33a: - (1) Any taxpayer may, prior to the conclusion of a transaction in the form of a contract,
a legal document or an unspecified project, seek the opinion of the tax authority on the tax system
applicable to him.

Where the taxpayer has provided the tax authority with all necessary elements for the assessment of the
real scope of the transaction in question, the position stated by the latter shall protect the taxpayer against
any later change of interpretation.

(2) Failure by the administration to respond within 3(three) months to a request for tax ruling from
a taxpayer who has provided all the information required to assess the scope of the intended
transaction shall imply tacit acceptance of the position stated by the taxpayer in his request. In
such a case, the protection provided for in subsection 1 above shall apply.

SUBDIVISION V
PRIOR TRANSFER PRICING AGREEMENT PROCEDURE

Section M. 33b: (1) Companies that are directly or indirectly dependent on or control other
companies located outside Cameroon in accordance with the provisions of Section 19a of this
Code may request the tax authorities to conclude a prior agreement on the method of
determining transfer prices for a period not exceeding 4 (four) financial years.

(2) The conditions for implementing this section shall be laid down in a separate instrument.

SUB-PART III
TAX COLLECTION

CHAPTER III
COLLECTION GUARANTEES

DIVISION III
JOINT AND SEVERAL PAYMENT

Section M 86a: ( 1) In the event of an indirect transfer of shares, bonds and other capital
shares of a company governed by Cameroonian law, including rights relating to natural
resources, the company shall be required to:

General Tax Code – 2023 Official Edition - 341

 - declare this transfer to its Tax Centre within 15 (fifteen) days of signing the said
contract(s). This period shall be extended to 3 (three) months where the transfer is made
abroad or involves entities governed by foreign law;

- produce a document explaining how the assets transferred are valued.

(2) In the event of non-compliance with the obligations referred to in subsection (1) above,
the tax authorities may assess the potential capital gain of the transaction by any means.

(3) The administrative assessment of the capital gain shall be enforceable against the real and
legal parties liable to its payment, provided that the latter can prove the contrary.

SUB-PART IV
PENALTIES

CHAPTER I
FISCAL PENALTIES

DIVISION I
ASSESSMENT PENALTIES

SUBDIVISION II
FAILURE TO FILE A RETURN

Section M 99: (1) Filing, after formal notice, of a return showing a nil tax or a credit shall give rise
to a fixed fine of CFAF 1 000 000 (one million).

(2) After formal notice, the following shall give rise to payment of a fine of CFAF 1 000 000 per
month:

- failure to file returns within the prescribed deadlines provided for in Sections 18(3), 18a,
101,102, 104, 242 and M 8d;
- the non-existence or failure to update the registers provided for in sections 18a and M
8d.

The rest shall remain unchanged.

DIVISION II
SPECIAL PENALTIES

Section M 104: A fixed fine that might go up to CFAF 5 000 000 (five million) shall be applied to
any person who gives false information, who objects to the right to communication or to the notice
to third party holders, or who refuses to provide the information or documents required by the Tax
administration pursuant to the provisions of Sections 18 (4),18b, 79, 93i (6), 245, 583, 583a (1),
583b (1), 598a, M 1, M 6, M 8d and M 48b of the Tax Procedures Manual. Similarly, a fine of
CFAF 100 000 (one hundred) per day of delay, beyond the time limits indicated on the request,

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shall be applied for any attempt to object to the execution of the right to communication or
notification of third party holders.

The rest shall remain unchanged.

CHAPTER II
PENALTIES

DIVISION I
PRINCIPAL PENALTIES

Section M 108: The penalties referred to in Section M. 107 above shall also be inflicted upon
whoever:

- fails to make or ensure the making of entries, or abets the making of

inaccurate or fake entries into the journals and balance sheet books
provided for by the OHADA Uniform Act or into documents serving as
such, as well as any person convinced of having drawn up or abetted the drawing of false balance
sheets;

- through assault and battery, threats or concerted manoeuvres, organizes or attempts to

organize collective rejection of taxes or incites the public to reject or delay the payment of taxes;

- through assault, threats or individual manoeuvres, organizes or attempts to organize

the refusal to pay his taxes;

- ………………………………………………………………………………………………
……

DIVISION III
LODGING OF PETITIONS

Section M 112: Under pain of inadmissibility, petitions for the enforcement of the penalties
provided for in Section M107 above shall be lodged by the Minister of Finance, after official
reports have been prepared by sworn officials of the tax authority, having at least the rank of
inspector and having taken part personally and directly in the establishment of the constituent
elements of the offence.

………………………………………………………………………………………… (Deleted).

………………………………………………………………………………………… (Deleted).

Section M 113: Petitions may be lodged without it being necessary to serve the taxpayer prior
notice to regularize his situation. They may be lodged right up to the
end of the fourth year in which the offence was committed.

………………………………………………………………………………………… (Deleted).

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 SUB-PART V
TAX DISPUTES

CHAPTER I
CONTENTIOUS JURISDICTION

DIVISION I
PRIOR REFERRAL BEFORE THE TAX AUTHORITY

SUBDIVISION II:
CLAIMS

Section M 116: (1) …………………………………………………………………………..

(4) The Head of the Regional Taxation Centre and the Director responsible for large enterprises
shall each respond to the taxpayer's claim within 30 (thirty) days. This period shall be extended
to 45 (forty-five) days for the Director General of Taxes. These responses shall be reasoned in
fact and in law.

Section M 118 (new): (1) Where the decision of the Regional Taxation Centre Head, the Director
in charge of the Large Tax Unit or the Director General of Taxation does not fully satisfy the
claimant, he shall forward his claim to the Minister in charge of Finance, under the conditions laid
down in Section M 119 below.

(2) Where the Regional Taxation Centre Head, the Director in charge of the Large Tax Unit or the
Director General of Taxation fails to react within the time limit prescribed in Section M 116 above,
the taxpayer may automatically forward his claim to the Minister in charge of finance.

SUBDIVISION III
STAY OF PAYMENT

Section M 121 (new): A taxpayer who disputes the justification for or the amount of a tax levied
on him may obtain an administrative stay of payment of the disputed part of the said tax, under the
following conditions:

The rest shall remain unchanged.

Section M 121a: - (1) Notwithstanding the provisions of Section M 121 (new) above, taxpayers
who apply for:

- the automatic reduction of taxes levied on them following a material error attributable to
the tax administration's computer system. The stay shall also be granted when the
application is initiated by the tax authorities;

- an ex gratia remission of penalties or a moratorium;

(2) The stay of payment referred to in subsection 1 above shall cease to apply as from the date of
notification of the administration's decision.

CHAPTER II

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 VOLUNTARY JURISDICTION

DIVISION II

TAXPAYERS’ PETITIONS

SUBDIVISION I

FORM OF THE PETITION

Section M 143: (1) Petitions seeking to obtain tax remission or reduction shall be addressed to the
competent authority in the provisions of section M 145 of this Code.

Deleted.

(2) The petitions referred to in subsection (1) above may be filed through the computer
application of the taxation authorities in accordance with the procedures to be laid down by
regulation.

SUBDIVISION II

DECISION OF THE TAX AUTHORITY

Section M 144 (new): (1) Subject to the provisions of Section M 96a of the Manual of Tax
Procedures, remissions and moderations shall automatically be granted to the taxpayer in
accordance with the following conditions:

- for green lane taxpayers: a 50% remission of the amount of penalties and late payment
interest due;

- for red lane taxpayers: a 25% remission of the amount of penalties and late payment
interest due;

- for red lane taxpayers: no remission in the amount of penalties and late payment
interest due.

(2) Within the meaning of the provisions of subsection 1 above:

(a) Green lane taxpayers are taxpayers who are up to date with their declaration and payment
obligations and who are part of an integrated partnership or an approved management
centre.
Taxpayers who meet the following cumulative criteria on the date of submitting their
applications shall also fall under the green lane:
- have no tax arrears or not have been granted a stay of payment or a moratorium;
- not have been subject to automatic taxation during the last three (3) financial years;
- not having been subject to tax adjustments resulting in the application of penalties in
bad faith during the last three (3) financial years.
(b) Taxpayers who meet the following cumulative criteria on the date of submitting their
applications shall be considered orange lane taxpayers:
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 - have no tax arrears or not have been granted a stay of payment or a moratorium;
- not have been subject to automatic taxation during the last three (3) financial years.
(c) Taxpayers who do not belong to any of the above categories shall be considered red lane
taxpayers.
The tax administration shall, as and when necessary, publish the list of green lane taxpayers.

Section M 145: (1) Decisions on remission or reduction shall be notified online through the
IT System of the Directorate General of Taxation.

(2) However, in case of obvious and duly established financial difficulties, the Minister
of Finance and the Director General of Taxation may, within the limit of their relevant
thresholds as outlined below, grant remission or reduction higher than the rates set in Section
M 144 (new) above, as follows:

- by the Director General of Taxation within the limit of 250 000 000 (two hundred and
fifty million) francs for the principal of taxes and levies and 250,000,000 (two hundred
and fifty million) francs for penalties and additional charges;
- by the Minister in charge of finance for the principal of taxes and levies of an amount
exceeding 250 000 000 (two hundred and fifty million) francs as well as for penalties and
additional charges of an amount exceeding 250 000 000 (two hundred and fifty million)
francs.

BOOK THREE
LOCAL FISCAL SYSTEM
PART II
COUNCIL TAXES
CHAPTER IX
TOURIST TAX

Section C 52 b: A quota of 30% of proceeds from property tax shall be paid to the council of the
place where the property is located.

CHAPTER THREE
PROVISIONS RELATING TO OTHER RESOURCES

SECTION EIGHTEEN: Tax regime for the revaluation variance on non-depreciable and
depreciable fixed assets and extending the measure to spread the taxation of the free
revaluation difference through 31 December 2025.
(1) Any company which carries out a free revaluation of all its tangible and financial fixed assets
under the conditions provided for in Articles 62 to 65 of the OHADA Uniform Act on Accounting
Law and Financial Reporting, may reinstate the revaluation variance relating to depreciable fixed
assets in its taxable profits, in equal parts over a period of 5 (five) years.
(2) The revaluation variance relating to non-depreciable fixed assets may in some cases not
be taken into account in determining the taxable profits of the financial year for the company
carries out such revaluation.

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(3) The waiver from taxation of the revaluation variance provided for in paragraph 2 above
shall be subject to the company's commitment to calculate the capital gain or loss
subsequently realized on the sale of the non-depreciable fixed assets, according to their non-
revalued value.
(4) The sale of a depreciable fixed asset entails the immediate taxation of the fraction of the
revaluation variance relating to the property which had not yet been reinstated on the date
of the sale.
(5) This measure shall be limited to ongoing revaluation operations up to 31 December 2025.
SECTION NINETEEN: Withdrawal of approvals for tax incentive schemes
On the proposal of the tax and customs administrations, agencies in charge of investment
promotion shall withdraw the approvals granted pursuant to Law No. 2013/4 of 18 April 2013
to lay down private investment incentives in the Republic of Cameroon, in the following cases:
- improper use by the investor of the tax and customs benefits granted;
- non-compliance, by the investor, with the legal deadlines set under Sections 5 et seq.
of the said law for the implementation of their projects.

SECTION TWENTY: General provisions relating to non-tax revenue

(1) Non-tax revenue base, management, collection and penalty regime shall fall under the
jurisdiction of the administration responsible for budget regulation in conjunction with the relevant
ministries.
(2) The methods for collecting non-tax revenue are those defined under the Manual of Tax
Procedures of the General Tax Code, subject to the separate and specific provisions relating to said
revenue.
(3) The ministry in charge of the Public Treasury shall the responsible for computing, recording
and centralizing the abovementioned revenues.
(4) The practical conditions for the implementation of the provisions above shall be laid down by
instruments of the Minister in charge of finance, where appropriate.
(5) The conditions for sharing and allocating non-tax revenue shall be laid down by an order of the
Minister in charge of finance in conjunction with the ministries concerned.

YAOUNDE, 16 December 2021

PRESIDENT OF THE REPUBLIC
(ed) Paul BIYA

General Tax Code – 2023 Official Edition - 347

 NOTES PERSONNELLES
__________________________________________

General Tax Code – 2023 Official Edition - 348

 NOTES PERSONNELLES
__________________________________________

General Tax Code – 2023 Official Edition - 349

 NOTES PERSONNELLES
__________________________________________

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 APPENDIX II
STATUTORY PART

General Tax Code – 2023 Official Edition - 351

 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.

General Tax Code – 2023 Official Edition - 352

(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

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 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

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 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

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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

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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

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 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;

General Tax Code – 2023 Official Edition - 358

- 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;
General Tax Code – 2023 Official Edition - 359
- 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.

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(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

The Prime Minister, Head of Government,

(ed) Peter MAFANY MUSONGE

General Tax Code – 2023 Official Edition - 361

 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.

THE PRIME MINISTER, HEAD OF GOVERNMENT,

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:

General Tax Code – 2023 Official Edition - 362

 - 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;

General Tax Code – 2023 Official Edition - 363

- 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

The Prime Minister, Head of Government,

(ed) INONI Ephraim

General Tax Code – 2023 Official Edition - 364

 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.

THE PRIME MINISTER, HEAD OF GOVERNMENT,

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
Cameroon for the 2019 financial year;
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;

HEREBY DECREES AS FOLLOWS:

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;

General Tax Code – 2023 Official Edition - 365

 - 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

General Tax Code – 2023 Official Edition - 366

 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.

THE PRIME MINISTER, HEAD OF GOVERNMENT,

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
Cameroon for the 2017 financial year;
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.

HEREBY DECREES AS FOLLOWS:

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.

General Tax Code – 2023 Official Edition - 367

 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 the General Tax Code;
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.

General Tax Code – 2023 Official Edition - 368

 Yaoundé, January 15, 2020
THE MINISTER OF FINANCE
Louis Paul MOTAZE

General Tax Code – 2023 Official Edition - 369

 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

1. BOISSONS, VINS ET SPIRITUEUX BVS SAS 4036 DOUALA

GUINNES
2. GUINNESS CAMEROUN 8149 DOUALA
CAMEROUN
SOCIETE ANONYME DES BRASSERIES DU
3. SABC 4036 DOUALA
CAMEROUN
SOCIETE CAMEROUNAISE DE
4. FERMENCAM 13234 DOUALA
FERMENTATION SA
SOCIETE DE FABRICATION DES VINS DU
5. SOFAVINC 13594 YAOUNDE
CAMEROUN
6. SOURCE DU PAYS SA SOURCE DU PAYS 84 MUYUKA

7. UNION CAMEROUNAISE DES BRASSERIES UCB 638 DOUALA

General Tax Code – 2023 Official Edition - 370

 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)

No. Name of distributors NIU Centres of attachment

1 TURBO DISTRIBUTION CENTER SARL M120100013403Z CIME YAOUNDE EST

2 TURBO DISTRIBUTION CENTER SARL 2 M120100013403Z CIME YAOUNDE EST

3 DIGEL SARL M081812716355U CIME YAOUNDE EST

4 FRANCKLIN DISTRIBUTION SARL M071812716224F CIME YAOUNDE EST
5 DOMI SARL M120600021516D CIME YAOUNDE EST
6 DEFOUFOU SARL DISTRIBUTION M081812717724C CIME YAOUNDE EST
8 METRO DISTRIBUTION SARL M010300015044L CIME YAOUNDE EST
9 KJ SARL M021912750131P CIME YAOUNDE EST
10 TCHANI Sarl M031912753467W CIME YAOUNDE EST
11 ETS EST ET FRERES SARL M011712600810P CIME YAOUNDE EST

12 BONAS SARL M071812716175G CIME YAOUNDE EST

13 ESPOIR DISTRIBUTION SERVICES M110500019756J CIME YAOUNDE EST
14 ETS AZOR P108100435323P CIME YAOUNDE OUEST
15 DOM'S & FILS DISTRIBUTIONS SARL M031912754478W CIME YAOUNDE OUEST
16 BKOUASS DISTRIBUTION SARL M071812717796Z CIME YAOUNDE EST
17 STE PRETTY WOMAN SARL (SOPREWO) M080100012485E CIME YAOUNDE EST
18 FOE ANDRE P126300315424T CIME YAOUNDE EST
19 BIENTINO SARL M031912755353X CIME YAOUNDE OUEST

20 BKD ET FILS SARL M031912752045Z CIME YAOUNDE OUEST

21 T.GUIMOL SARL M021912751356S CIME YAOUNDE EST
22 BOUL SARL M081812716357X CIME YAOUNDE EST
23 ETS LE DEBROUILLARD (TEKEM) P047000118165G CIME YAOUNDE EST
24 MANTIO SIMO ANNETTE P068300478475K CIME CENTRE-EXTERIEUR
25 GUEM'S DISTRIBUTION CENTER SARL M081812717713Z CIME YAOUNDE EST

26 TCHINDA & SOINS DISTRIBUTION SARL M081812716351Q CIME YAOUNDE EST

27 DAKO SARL M031912752047B CIME YAOUNDE EST

28 TENKEU ET FILS SARL M021912751757M CIME YAOUNDE EST

29 OMB'S SARL M071812716205C CIME YAOUNDE EST

30 ONE SARL M041913956500T CIME YAOUNDE OUEST

31 MASTER FOODS SARL M021612502314R CIME YAOUNDE EST

32 MASTER FOODS SARL M021612502314R CIME YAOUNDE EST

General Tax Code – 2023 Official Edition - 371

33 LA CHOPE SARL M101000033721E CIME YAOUNDE EST
34 SODIBOIS SARL M121712658155G CIME YAOUNDE EST
SOCIETE D'IMPORTATION DES PRODUITS
35 M111712668382U CIME YAOUNDE OUEST
ALIMENTAIRES (SIDPA SARL)
36 WORLD DISTRIBUT° SERVICES SARL M100300016452X DGE
37 SOPREWO SARL M080100012485E CIME YAOUNDE EST

38 ABEN'S DISTRIBUTION SARL M071812716190F CIME YAOUNDE EST

39 ANGAGE DISTRIBUTION SARL M071812716231E CIME YAOUNDE EST

40 STE ANONYME PLASTBIO INTERNATIONAL M031612518510T CIME YAOUNDE EST

41 PEMIAF DISTRIBUTION SARL M071812716341S CIME YAOUNDE EST

42 ONGANDJI ET FILS SARL M071812716184H CIME YAOUNDE EST

43 LAMAB DISTRIBUTION SARL M071812717795Y CIME YAOUNDE EST

44 NYANGA SARL M021912751753H CIME YAOUNDE OUEST

45 PEREY SARL M021912751238E CIME YAOUNDE EST

46 SAM & JANE DISTRIBUTIONS SARL M021912752210N CIME YAOUNDE EST

47 DK SARL M031912755034L CIME YAOUNDE OUEST

48 RAMSES DISTRIBUTION SARL M031912754476T CIME YAOUNDE OUEST

49 MBA NDJIAN SARL M081812719735Z CIME YAOUNDE OUEST

50 DAGO SARL M031912752046A CIME YAOUNDE EST

51 LORAMA SARL M031912753726T CIME YAOUNDE OUEST

52 GREAT BELL SARL M031912753727U CIME YAOUNDE EST

53 SHEKINA SARL M071812716219J CIME YAOUNDE EST
54 3K SARL M031912756325P CIME YAOUNDE EST
55 DJOFEUH SARL M031912756323M CIME YAOUNDE EST

56 NDES & SON DISTRIBUTION SARL M031912752373L CIME YAOUNDE EST

57 SOPREWO SARL (Eséka) M080100012485E CIME YAOUNDE EST

58 FOMO ET FILS SARL M081812718713W CIME YAOUNDE EST

CENTRE DISTRIBUT. BOISSON & SCES
59 M081812719379T CIME YAOUNDE EST
SARL
60 MALATA MOUKO OLIVE P037700176477T CIME CENTRE-EXTERIEUR
61 MOUDASSI EPSE NKOGO P026400347108J CIME KRIBI

62 YONGA ET FILS SARL M031912755351U CIME CENTRE-EXTERIEUR

SOCIETE CELESTIN MIBE ET COMPAGNIE
63 M060512338986U CIME KRIBI
(CEMICO)
SOCIETE DE DISTRIBUTION DES
64 M129900019708B CIME KRIBI
BOISSONS (SODIBOIS NOUKUIMI)
65 TG DISTRIBUTION SARL M031912752323A CIME KRIBI

66 STE ONDOA NGAH DISTRIBUTION SARL U M041912771128A CIME KRIBI

67 LASER DISTRIBUTION SARL M081812717529L CIME YAOUNDE EST

68 STE LA PRINTANIERE M111412174259L CIME CENTRE-EXTERIEUR

General Tax Code – 2023 Official Edition - 372

69 STE DES ETS ESSIMI MON FRERE M040400042352L CIME CENTRE-EXTERIEUR
70 SOCIETE MOUKO AGABASSA SARL M021400048787U CIME CENTRE-EXTERIEUR
71 KOFANA CHARLES P025600056793Y CIME CENTRE-EXTERIEUR
72 AWONGO ETIENNE P085912657238S CIME CENTRE-EXTERIEUR
73 AMAN DISTRIBUTION SARL M121812731399J CIME YAOUNDE OUEST
74 MATONGO DISTRIBUTION SARL M021912749349J CIME YAOUNDE EST
75 C'MABLESS SARL M071913913986Y CIME CENTRE-EXTERIEUR
76 ASS & MESS SARL M071913925458R CIME CENTRE-EXTERIEUR

77 DEM SARL M071913913993X CIME CENTRE-EXTERIEUR

78 DISTRIBUTION TOUS AZIMUTS SARL M119400002562G CIME CENTRE-EXTERIEUR

79 STE BEN BENJO M081812717840N CIME BERTOUA

80 STE KYH DISTRIBUTIONS M031912751769M CIME BERTOUA

81 STE BRYAN & MIGUEL M051912784367Z CIME YAOUNDE 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

87 DIVINES DESS SARL P078112246072N CIME CENTRE EXTERIEUR

88 STE KAGOM M021912751639Z CIME BERTOUA

89 ETS UNIVERSEL M110300017285C CIME BERTOUA

90 LA GENERALE D'AYOS M080000011862Z CIME CENTRE EXTERIEUR
91 ETS DECONKA P127300188772Q CIME BERTOUA
92 ETS NZALLI M111612581286R CIME BERTOUA

93 ETS KDA P038012468177Y CIME BERTOUA

94 STE SECOMI SARL M011712585822S CIME DOUALA AKWA 1

95 STE HORIZON DISTRIBUTION SCES M061100038016S CIME LITTORAL-EXTERIEUR

96 STE JM DISTRIBUTION SARL M121300048483E CIME DOUALA AKWA 2
97 STE FOKA DISTRIBUTION M101412151028D CIME DOUALA AKWA 1
98 WINES AND MORE M021200040356F CIME DOUALA BONANJO

99 TROI FOI RIEN M041200041673C CIME DOUALA AKWA 1

100 DOVV DISTRIBUTIONS M060300015417E DGE
STE CAMEROUNÂ DES VENDEURS
101 M111612578526E CIME DOUALA AKWA 1
SARL(DEIDO)
STE CAMEROUNÂ DES VENDEURS
102 M111612578526E CIME DOUALA AKWA 1
SARL(NEW BELL)
103 STE ESPACE ROYAL SARL M071000032599N CIME DOUALA AKWA 1
104 GECIN SARL M110300039040C DGE

General Tax Code – 2023 Official Edition - 373

105 ABENA BASILE CHIMENE SARL M081812717549Q CIME DOUALA AKWA 2
106 ALL BUSINESS SUPPLIER SARL M081812717554M CIME DOUALA EXTERIEUR
107 TADJOU DISTRIBUTION SARL M081812718158U CIME DOUALA EXTERIEUR
108 NJO'O DISTRIBUTION SARL M081812717550H CIME DOUALA AKWA 1
109 KOPS MONDE DISTRIBUTION SARL M011912734499S CIME LITTORAL EXTERIEUR
110 DESSAP DISTRIBUTION SARL M081812718905S CIME DOUALA EXTERIEUR
111 KOUOTANG MOTSEBO SERVICES SARL M081812719482Z CIME DOUALA AKWA 2
112 TSANANG DISTRIBUTION SARL M111812730869P CIME DOUALA AKWA 2
KENDJE TCHOUANYEP JANGUE
113 M081812720042K CIME DOUALA AKWA 2
DISTRIBUTION
114 LEMO DISTRIBUTION SARL M111812729869B CIME DOUALA BONANJO
115 FIRST STEP DISTRIBUTION SARL M111812730025P CIME DOUALA AKWA 1
SOCIETE COMMERCIALE POUR
116 M081812719484B CIME LITTORAL-EXTERIEUR
DISTRIBUTION(SOCODISS)
118 MERVEILLE DISTRIBUTION SARL M111812729004W CIME DOUALA AKWA 2
119 NJI DISTRIBUTION SARL M091812722424Q CIME DOUALA AKWA 2
120 WANKO DISTRIBUTION SARL M111812730145E CIME DOUALA AKWA 2

121 TOMSHI DISTRIBUTION & SERVICES SARL M081812719485C CIME DOUALA AKWA 2
GRACE DISTRIBUTION & AMENAGEMENT
122 M081812720041J CIME DOUALA BONANJO
SARL
123 BALESSING DISTRIBUTION SARLB.D M081812717548P CIME DOUALA BONANJO
124 GLOBAL BUSINESS DISTRIBUTION SARL M081812718157T CIME DOUALA AKWA 1
125 TODJOM DISTRIBUTION SARL M081812717547N CIME LITTORAL EXTERIEUR

126 BANDJA DISTRIBUTION SARL M121812732231Y CIME LITTORAL EXTERIEUR

127 DAH-KEN SARL M090100012890Q CIME DOUALA AKWA 2

128 GECIN SARL M110300039040C DGE

129 STE ESPACE ROYAL SARL M071000032599N CIME DOUALA AKWA 1
130 ETS DISTRIBUTION CLASSIQUE P035612523855R CIME DOUALA AKWA
131 STE LYMA M011400048659J CIME DOUALA AKWA 2

132 ETS HEMLE P056412629123W CIME DOUALA AKWA 2

133 DOVV SARL M060300015417E DGE

134 LA FAMILIALE P088700471084K CIME DOUALA AKWA 2

135 GK DISTRIBUTION M081812719219U CIME DOUALA AKWA 2
136 FIRST DISTRIBUTION SARL M081812719201J CIME DOUALA AKWA 1
137 TALEL DISTRIBUTION SARL M091812728139W CIME DOUALA AKWA 2

138 SANDA DISTRIBUTION SARL M081812720844Z CIME DOUALA AKWA 2

139 PAT DISTRIBUTION SARL M121812732834R CIME DOUALA AKWA 2
140 ATF DISTRIBUTION SARL M081812719214P CIME DOUALA AKWA 2
141 DREAM TEAM DISTRIBUTION M081812719888Z CIME DOUALA AKWA 2

General Tax Code – 2023 Official Edition - 374

142 AD DISTRIBUTION SARL M091812721407S CIME DOUALA AKWA 2
143 E2F DISTRIBUTION SARL M081812719886X CIME DOUALA AKWA 2
144 KAM DISTRIBUTION SARL M081812719208R CIME DOUALA BONANJO
145 FAJOTIND SARL M081812719227U CIME DOUALA AKWA 2
146 BMD DISTRIBUTION SARL M081812719204M CIME DOUALA AKWA 2
147 PROFOGER SARL M081812719889A CIME DOUALA AKWA 2
148 TLG SARL M091812721298R CIME DOUALA AKWA 2
149 TIM'S DISTRIBUTION M081812718890W CIME DOUALA AKWA 2

150 T&W GLOBAL DISTRIBUTION SARL M081812719212M CIME DOUALA BONANJO

151 GOLD COMPANY SARL M081812719223Q CIME DOUALA AKWA 2

152 YOUM'S DISTRIBUTION SARL M081812719440N CIME DOUALA AKWA 2

155 ETS. NGUIFO JEAN P066600313263L CIME LITTORAL-EXTERIEUR

157 ETS. PEGAGA CHRISTOPHE P097700413214P CIME LITTORAL-EXTERIEUR

159 ATOH JEREMIAH P015912491168N CIME LITTORAL-EXTERIEUR
160 STE VISION DISTRIBUTION SARL M091412151467Z CIME LITTORAL-EXTERIEUR
161 ETS ETML P016911646617H CIME LITTORAL-EXTERIEUR

162 SIMO SARL M020700024075E CIME LITTORAL-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
168 STE KISIDO M091812723308B CIME LITTORAL-EXTERIEUR

169 STE SAFAB M091812723310U CIME LITTORAL-EXTERIEUR

170 STE HASA M091812724014N CIME LITTORAL-EXTERIEUR

171 STE PEMSA M041912783497Z CIME LITTORAL-EXTERIEUR

172 STE PRAISES M041912783495X CIME LITTORAL-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

General Tax Code – 2023 Official Edition - 375

 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

188 SOCIETE KOMGUEP JEAN MICHEL SARL M081812717388B CIME BAFOUSSAM

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
197 SOEDI SARL (STE ECLAIR DISTRIB SARL) M120900031714Q CIME BAFOUSSAM
198 SOCIETE BOICAM DISTRIBUTION SARL M111100038925E CIME BAFOUSSAM
SOCIETE DE DISTRIBUTION & DE SERVICE
199 M091812720342N CIME DSCHANG
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
213 ETS KUATE P106400202637H CIME NGAOUNDERE
214 FOKOUA NDJOMO SIMEON P065200351093U CIME NGAOUNDERE

215 STE DOUF SARL M031912753576H CIME BAFOUSSAM

216 TEC SARL M031912753607E CIME BAFOUSSAM

217 PIANTA MARIE C. P056900319241Y CIME BAMENDA

218 SOCIETE DES ETS MONKAM (S.E.M) S.A M027800003691Z DGE

219 FOPA GILBERT P056900066181X CIME BAMENDA

General Tax Code – 2023 Official Edition - 376

220 WYSENYUY FIDELIA AND SONS LIMITED M121712669953X CIME BAMENDA
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 ET
225 M021812678344W CIME GAROUA
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

236 NZIKO ANDRE M068600000606C CIME YAOUNDE 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

247 KEUMEGNE EMMANUEL P037300061718B CIME NGAOUNDERE

248 SODIBONO M030100015674K CIME GAROUA
249 ETS A. NZIKO SARL M068600000606C CIME YAOUNDE OUEST
250 HAROUNA HASSANA P016700088182M CIME NGAOUNDERE

255 C D E N EDEME (KOUSSERI) M121612604331U CIME MAROUA

256 C D E N EDEME (SDP YAGOUA) M121612604331U CIME MAROUA

General Tax Code – 2023 Official Edition - 377

 ANNEX III:

LIST OF DISTRIBUTORS OF THE COMPANY GUINNESS CAMEROON S.A.

No. Name of distributors NIU Centres of attachment

1 Africa Business Corporation SARL M111300047829Z CIME LITTORAL-EXTERIEUR

2 ALONGMO Jimmy Golvice P038500576993S CIME YAOUNDE

3 AMIN AKAMIN Bernard P015000160674R CIME LIMBE
4 ATOMIC Distribution M070900028026Z CIME BAFOUSSAM
5 BILENG Barnabas AZAMAH P055800309043L CIME LIMBE
6 Bruno& Company Limited M051812705244N CIME LIMBE

7 Centre de Distribution des Produits M090600021126Q CIME YAOUNDE OUEST

8 Distribution Plus SA M011712586008R CIME YAOUNDE EST

9 DJIONGO SARL M101612572915T CIME YAOUNDE 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
15 JD Distribution & Services M080600021121P CIME DOUALA 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
21 Providence Distribution Services M080600021118U CIME YAOUNDE EST
22 SAGEL Négoce M061300046150K CIME YAOUNDE EST

23 SANDE Topline Services M041300045465M CIME BAMENDA

SOCIETE GENERALE DE DISTRIBUTION DU

24 M070800025551U CIME KRIBI
CAMEROUN
25 SOCIETE SIEGASIE M011712616664X CIME KRIBI
26 Spider Distribution SARL M080600021289X CIME BERTOUA
27 Sté Armando SARL M011812673371U CIME YAOUNDE OUEST
28 Sté Christ Joel Distribution SARL M011712599735U CIME DOUALA AKWA 2

Sté de Distribution des Produits Alimentaires

29 M011400048882E CIME DOUALA AKWA 2
du Cameroun

30 Sté Dream Distribution SARL M041512488882N CIME DOUALA AKWA 2

31 Sté ELY-MAN SARL M061512374390M CIME BERTOUA

32 Sté MAGNE Rebecca SARL M021712627503Y CIME LITTORAL-EXTERIEUR

33 Sté OUMAROUST M031200040985X CIME MAROUA

34 Sté Roberted Global Services SARL M021812676287P CIME DOUALA AKWA 2

General Tax Code – 2023 Official Edition - 378

35 Sté SOCADIN SUARL M021612500144H CIME DOUALA AKWA 2
36 TANG NKUEKO Serge Nathan P078012603324M CIME DOUALA AKWA 2
37 TEBOH MBAH Georges P115800194037G CIME LIMBE
38 TSAGA Distribution SARL M091612569023J CIME BAFOUSSAM
39 World Business SARL M121712669467Z CIME CENTRE-EXTERIEUR
40 YANKOUA Elvis P097000007000H CIME CENTRE-EXTERIEUR
41 YEMELI Arserne Hubert P127200489438K CIME 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

7 DJOMSSI Epse WAMBA TEMGOUA Odette M P016412268794N CIME YAOUNDE EST

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
14 KAMGANG Marlyse Aimée P108012300166F CIME CENTRE-EXTERIEUR
15 KENFACK Michel P087212270647Z CIME DOUALA AKWA 2
16 KENGNE MBOUJE KO Charlotte P037900423129K CIME YAOUNDE EST
17 KUEKAMSI SARL M051411998285L CIME YAOUNDE OUEST
18 MATCHIM Marie Christiane P097900579116U CIME CENTRE-EXTERIEUR
19 NAMEKEM Honorine Epse TALOM P097412330509Z CIME BAFOUSSAM
20 NGUEZET Collinces P097000243928B CIME DOUALA AKWA 2
21 NOTOUM Abel P127100445752Z CIME BAFOUSSAM
22 NOUBISSI Gabriel P0880012150349J CIME CENTRE-EXTERIEUR
23 Société de Représentation et Distribution M081712640854G CIME BERTOUA
24 SOH FOTSING Benoit P027512247664L CIME YAOUNDE EST
25 Sté 3KS SARL M011400048490L CIME DOUALA AKWA 2
26 Sté Mosaïques SARL M021512262239W CIME KRIBI

General Tax Code – 2023 Official Edition - 379

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

General Tax Code – 2023 Official Edition - 380

ORDER N° 00000018 /MINFI/DGI DU 11 JANUARY 2023 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 2023 FISCAL YEAR
THE MINISTER OF FINANCE,

Mindful of The Constitution ;

Mindful of The General Tax Code;
Mindful of Law N° 2021/026 of 16 December 2021, bearing on the Finance Law of
the Republic of Cameroon for the 2022 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.

General Tax Code – 2023 Official Edition - 381

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

General Tax Code – 2023 Official Edition - 382

 APPENDIX I
LIST OF PRIVATE COMPANIES AUTHORISED TO WITHOLD TAXES AT SOURCE
FOR 2022 FISCAL YEAR

N° BUSINESS NAME ABBREVIATION BP LOCALISATION

1. 3S MOTORS 3S MOTORS 423 DOUALA

2. ACTIVA ASSURANCES ACTIVA ASSURANCES 12970 DOUALA

ADDAX PETROLEUM CAMEROUN

3. ADDAX PETROLEUM 1468 DOUALA
COMPANY LCC

4. AFRILAND FIRST BANK AFRILAND 11834 YAOUNDE

5. AFRICA SECURITY AFRICA SECURITY 1489 DOUALA

6. ALIOS FINANCE SA SOCCA 2552 DOUALA

7. ALLIANZ CAMEROUN ASSURANCES ALLIANZ 105 DOUALA

8. ALPICAM ALPICAM 2130 DOUALA

9. ALPICAM INDUSTRIE ALPICAM INDUSTRIE 2130 DOUALA

10. AMAL SIMI CAMAROES SARL ASC 12982 DOUALA

11. APM TERMINALS CAMEROON S.A APMT 12414 DOUALA

12. ARAB CONTRACTORS CAMEROUN ARAB CONTRACTORS 14717 YAOUNDE

13. AXA ASSURANCES AXA ASSURANCES 4068 DOUALA

14. AZUR S.A AZUR 378 DOUALA

15. BANQUE ATLANTIQUE CAMEROUN BANQUE ATLANTIQUE 3791 DOUALA

16. BANGE BANK CAMEROUN BANGE CMR SA 34692 YAOUNDE

17. BAT CAMEROUN BAT CAMEROUN 94 YAOUNDE

18. BERNABE CAMEROUN BERNABE CAMEROUN 529 DOUALA
19. BESIX CAMEROUN BESIX CAMEROUN 3124 DOUALA
20. BGFI BANK CAMEROUN BGFI BANK 660 DOUALA

21. BIA CAMEROUN BIA CAMEROUN 1935 DOUALA

22. BLESSING PETROLEUM S.A BLESSING PETROLEUM S.A 5405 DOUALA

23. BOCOM PETROLEUM BOCOM 12262 DOUALA

24. BOISSONS VINS SPIRITUEUX BVS SAS 4036 DOUALA

25. BVS DISTRIBUTION SAS BVS DISTRIBUTION 1352 DOUALA
BOLLORE AFRICA LOGISTICS
26. BAL CAM 320 DOUALA
CAMEROUN
BOUYGUES ENERGIES & SERVICES
27. BOUYGUES 3 586 DOUALA
CAMEROUN
28. BUN'S BUN'S 13717 YAOUNDE

29. CACAO ET QUALITE SARL CCQ SARL 1115 EBOLOWA

30. CAMACO CAMACO 47 KUMBA

CAMEROUNAISE DE CONSTRUCTION
31. CCN 3124 DOUALA
NACHTIGAL
32. CAMEROUN MOTORS INDUSTRIES CAMI 1217 DOUALA
33. CAMUSAT CAMEROUN CAMUSAT 2407 DOUALA

34. CAMEROON OIL TERMINAL S.A COTSA 2214 DOUALA

General Tax Code – 2023 Official Edition - 383

35. CAMEROON UNITED FOREST CUF 15181 DOUALA

36. CAMOCO SARL CAMOCO 240 FOUMBOT

37. CFAO TECHNOLOGIES CFAO TECHNOLOGIES 12937 DOUALA

38. CHANAS ASSURANCE CHANAS ASSURANCE 109 DOUALA
CHAUDRONNERIE MONTAGE
39. CMTS 12956 DOUALA
TUYAUTERIE SOUDURE
CHINA COMMUNICATION
40. CONSTRUCTION COMPANY CCCC 6532 DOUALA
CAMEROON
CHINA FIRST HIGHWAY ENGINEERING
41. CFHECC 6532 MBANGA
COMPANY
CHINA HARBOUR ENGINEERING
42. CHEC CAMEROUN 6532 MBANGA
COMPANY LIMITED
CHINA INTER WATER & ELECTRIC
43. CWE 7761 YAOUNDE
CORPORATION
CHINA ROAD AND BRIGDE
44. CRBC CO 6532 NYALLA
CORPORATION

45. CHOCOCAM CHOCOCAM 275 DOUALA

COMPAGNIE D’OPERATION
46. COPS SCHLUMBERGER 5399 DOUALA
PETROLIERE SCHLUMBERGER

47. CIFM CIFM 394 DOUALA

48. CIMAF CAMEROUN S.A CIMAF 9457 DOUALA

49. CITI BANK NA CAMEROUN CITI BANK NA CAM 4571 DOUALA

50. COLOR CERAMICA COLOR CERAMICA 5999 DOUALA

COMPAGNIE AFRICAINE DE TANSPORT

51. CAT CN 4385 DOUALA
CAMEROUN
COMPAGNIE DE COMMERCE ET DE
52. C C T EXPORT 5908 DOUALA
TRANSPORT
COMPAGNIE DE TRAITEMENT ET
53. COTEC 5134 DOUALA
D'EXPORTATION DU CACAO-CAFE

54. COMPAGNIE FORESTIERE DE KRIBI CFK 53 KRIBI

COMPAGNIE INDUSTRIELLE ET
55. CIC SARL 1716 DOUALA
COMMERCIALE
56. CONGELCAM CONGELCAM 7180 YAOUNDE
CONSTRUCTION CARROSSERIE
57. CCMM 2581 DOUALA
MENUISERIE METALIQUE
CONTINENTAL OIL TRANSPORTATION
58. COTOC 4879 DOUALA
OPERATING CITERNES
CREDIT COMMUNAUTAIRE D'AFRIQUE
59. CCA - BANK S.A 1573 YAOUNDE
- BANK SA
60. DACAM DACAM 4028 DOUALA
61. DANGOTE CAMEROUN INDUSTRIES DANGOTE 4839 DEIDO

62. DELTA PETROLEUM DELTA PETROLEUM

63. ECAM PLACAGE ECAM PLACAGE 76 MBALMAYO

64. ECOBANK CAMEROUN ECOBANK CAMEROUN 582 DOUALA

65. ELECNOR CAMEROUN ELECNOR 11679 YAOUNDE

ENTREPRISE NOUVELLE
66. ENEM
D’ELECTROMECANIQUE

67. ERES CAMEROUN ERES 3891 DOUALA

68. ESER CONTRACTING & INDUSTRY ESER CONTRACTING 6650 YAOUNDE

General Tax Code – 2023 Official Edition - 384

69. ETS NDONGO ESSOMBA NDONGO ESSOMBA 4425 YAOUNDE
EXPLOITATION FORESTIERE MIGUEL
70. EFMK 3181 DOUALA
KOURY
FABRIQUE CAMEROUNAISE DE
71. FIPCAM 7479 YAOUNDE
PARQUET

72. FERRERO CAMEROUN SA FERRERO CAMEROUN 16256 DOUALA

73. FOBS LIMITED FOBS LTD 5913 DOUALA

74. FRIEDLANDER CAMEROUN FRIEDLANDER CAM 5731 DOUALA

75. GAZ DU CAMEROUN GAZ DU CAMEROUN 4312 DOUALA

76. GRAPHICS SYSTEM GRAPHIC SYSTEM 3045 DOUALA

77. GREEN OIL GREEN OIL 8228 YAOUNDE

78. GREEN VALLEY INC GREEN VALLEY 1605 DOUALA

79. GROUPE ARNO ARNO 664 DOUALA

80. GRUMCAM GRUMCAM 1959 DOUALA

81. GUINNESS CAMEROUN GUINNESS 8149 DOUALA

82. GULFcam GULFcam 3876 DOUALA
83. HORIZON PHYTO PLUS HPP 2131 DOUALA
HUAWEI TECHNOLOGIES COMPANY
84. HUAWEI TECHNOLOGIES 4427 YAOUNDE
CAMEROON
85. I ENGINEERING CAMEROON SARL IENG 4143 DOUALA
86. IHS CAMEROUN IHS CAMEROUN 1245 DOUALA
87. KALFRELEC SARL KALFRELEC 17356 DOUALA
88. LABOREX CAMEROUN S.A 483 DOUALA
89. LES BATISSEURS REUNIS BATISSEURS REUNIS 5908 DOUALA
90. LES LABORATOIRES BIOPHARMA BIOPHARMA 1674 DOUALA
91. LOXEA LOXEA 4853 DOUALA

92. MAERSK LINE CAMEROUN SA MAERSK 12414 DOUALA

93. MEDCEM CAMEROUN SA MEDCEM 6787 DOUALA

94. METROPOLITAN PLASTICS METROPOLITAN PLASTICS 398 DOUALA
MOBILE TELECOMMUNICATIONS
95. MTN 15574 DOUALA
NETWORK
96. MOVIS CAMEROUN MOVIS CAMEROUN 284 DOUALA
97. MTN MOBILE MONEY MTN MOMO 15574 DOUALA
98. MULTIPRINT SA MULTIPRINT 5238 DOUALA
99. NAKIRA KAM SARL NAKIRA KAM 15175 DOUALA
NATIONAL FINANCIAL CREDIT BANK
100. NFC BANK 6578 YAOUNDE
SA
101. NEPTUNE OIL NEPTUNE 4760 DOUALA
102. NESTLE CAMEROUN NESTLE CAMEROUN 1154 DOUALA
103. NEGRI PARC A BOIS NEGRI PARC A BOIS 12153 DOUALA
NEW AGE CAMEROON OFFSHORE
104. NEW AGE 12238 DOUALA
PETROLEUM
NOUVELLE TECHNOLOGIE
105. NOTICAM SA 11645 DOUALA
INDUSTRIELLE DU CAMEROUN
106. OLAM CAM SARL OLAM CAM SARL 5207 DOUALA
107. OMNIUM SERVICES OMNIUM SERVICES 15474 DOUALA
108. OLA ENERGY CAMEROUN SA OLA ENERGY DOUALA

General Tax Code – 2023 Official Edition - 385

109. ORANGE CAMEROUN ORANGE 1864 DOUALA
110. ORANGE MONEY CAMEROUN ORANGE MONEY 1864 DOUALA

111. PALLISCO PALLISCO 394 DOUALA

112. PERENCO OIL & GAZ CAM PERENCO OIL & GAZ 1255 DOUALA

113. PERENCO RIO DEL REY PRDR 2214 DOUALA

114. PETROLEX SA PETROLEX 8221 DOUALA

115. PLANTATIONS DU HAUT PENDJA PHP 5 PENDJA

116. PMUC PMUC 15375 YAOUNDE

117. PROMETAL PROMETAL DOUALA

118. RAZEL CAMEROUN RAZEL CAMEROUN 11306 YAOUNDE

119. ROUTE D'AFRIQUE ROUTD'AF 12117 DOUALA
120. SABM SABM 3181 DOUALA
SAVONS OLEAGINEUX ET
121. S.O.C CAMEROUN 636 BAFOUSSAM
COSMETIQUES CAMEROUN

122. SCIERIE DU MBAM ET KIM SCMK 1775 DOUALA

123. SCR MAYA SCR MAYA 2851 DOUALA

124. SEEF SEEF 5322 DOUALA

125. SEFAC SEFAC 942 DOUALA

126. SEFECAM SEFECAM 661 DOUALA

127. SIC CACAO SIC CACAO 570 DOUALA

128. SIENCAM SIENCAM 422 KUMBA

129. SINOHYDRO CORPORATION LTD SINOHYDRO 7179 YAOUNDE

130. SOCAPALM SOCAPALM 691 DOUALA

131. SOCAVER SOCAVER 1456 DOUALA

SOCIETE CAMEROUNAISE DE
132. CAMCI DOUALA
COMMERCE
SOCIETE CAMEROUNAISE DE
133. SCEFL DOUALA
FABRICATION DE LUBRIFIANTS
SOCIETE CAMEROUNAISE DE
134. SCS 29 BAFOUSSAM
SAVONNERIE
SOCIETE CAMEROUNAISE
135. SCE 178 YAOUNDE
D’EQUIPEMENT
SOCIETE CAMEROUNAISE DE
136. SCTB 695 YAOUNDE
TRANSFORMATION DU BOIS
SOCIETE GENERALE DE
137. SGC 14038 YAOUNDE
CONSTRUCTION
SOCIETE DE REPRESENTATION ET
138. SOREPCO 2854 DOUALA
COMMERCE
SOCIETE DE TRANSFORMATION DU
139. STBC 15012 DOUALA
BOIS ET DE COMMERCE
SOCIETE DES EAUX MINERALES DU
140. SEMC 4036 DOUALA
CAMEROUN
SOCIETE D'EXPLOITATION DES PARCS
141. SEPBC 1344 DOUALA
A BOIS DU CAMEROUN
142. SOCIETE DINO & FILS DINO & FILS JDF 12287 SOA
SOCIETE FORESTIERE DU HAUT
143. SOFOHNY 12998 YAOUNDE
NYONG SARL

General Tax Code – 2023 Official Edition - 386

 SOCIETE FORESTIERE ET
144. SFIL 1605 DOUALA
INDUSTRIELLE DE LA LOUKOUNDJE

145. SGS SCANNING CAMEROUN SA SGS 176 DOUALA

146. SOCIETE INDUSTRIELLE DE MBANG SA SIM SA 2644 YAOUNDE
SOCIETE KRIBI CONTENEURS
147. KCT 132 KRIBI
TERMINAL
SOCIETE MODERNE DES
148. SMPC 1039 DOUALA
PNEUMATIQUES CAMEROUN
149. SOCIETE PARLYM CAMEROUN PARLYM 12153 DOUALA
150. SOCIETE PRIMO SARL PRIMO SARL 24222 DOUALA
SOCIETES DES PALMERAIES DE LA
151. SPFS 6 EDEA
FERME SUISSE SA
152. SOGEA SATOM CAMEROUN SATOM 5680 DOUALA

153. SOLEVO SOLEVO 2368 DOUALA

154. SOPROPEC SOPROPEC 695 YAOUNDE

155. SOROUBAT SOROUBAT 13227 DOUALA
156. SOURCE DU PAYS SA SOURCE DU PAYS 84 MUYUKA
157. SPEED APPRO SPEED APPRO 1923 DOUALA
158. STANDARD CHARTERED BANK STD CHTD 1784 DOUALA
159. STBK MAKAMDOP J STBK 38 BATOURI
160. SUC SOGEA/SATOM CAMEROUN SOGEA/SATOM 12153 DOUALA
161. SUD CAMEROUN HEVEA SC HEVEA 382 YAOUNDE
SWEDISH MACHINERY & TRUCKS
162. SMT CAMEROON 3533 DOUALA
CAMEROON
163. TELCAR COCOA LIMITED TELCAR COCOA 887 DOUALA
TERMINAL MIXTE FRUITIER DE
164. TMFD 5241 DOUALA
DOUALA
165. TOTAL CAMEROUN SA TOTAL 4048 DOUALA
166. TRACTAFRIC EQUIPMENT CAMEROUN TRACTAFRIC EQ 4017 DOUALA
167. TRACTAFRIC MOTORS SA TRACTAFRIC MO 4181 DOUALA
TRANSMISSION MANUTENTION DU
168. TMC 1976 DOUALA
CAMEROUN
169. TRANSPORT JEAN KHOURY&C TJK 5683 DOUALA
170. TROPIK INDUSTRIES CAMEROUN TROPIK INDUSTRIES 2895 DOUALA
171. UCB UCB 638 DOUALA
172. UNION BANK OF CAMEROON PLC UBC PLC 15569 DOUALA
173. UNITED BANK FOR AFRICA UBA 2088 DOUALA

174. VIETTEL VIETTEL 7090 DOUALA

General Tax Code – 2023 Official Edition - 387

 APPENDIX II
LIST OF PUBLIC SECTOR COMPANIES AUTHORISED TO WITHOLD TAXES AT SOURCE
FOR 2022 FISCAL YEAR

N° BUSINESS NAME ABBREVIATION

1. AEROPORTS DU CAMEROUN ADC
2. AGENCE NATIONALE D’APPUI AU DEVELOPPEMENT FORESTIER ANAFOR
BANQUE CAMEROUNAISE DES PETITES ET MOYENNES
3. BC-PME SA
ENTREPRISES
4. CAMAIR-CO CAMAIR-CO
5. CAMEROON DEVELOPMENT CORPORATION CDC
6. CAMEROON HOTEL CORPORATION CHC
7. CAMEROON TELECOMMUNICATIONS CAMTEL
8. CAMEROON WATER UTILIES CORPORATION CAMWATER
9. CAMEROUN POSTAL SERVICES CAMPOST
10. CAMEROUN RADIO AND TELEVISION CRTV
11. CREDIT FONCIER DU CAMEROUN CFC
12. CRTV MARKETING AND COMMUNICATION AGENCY CMCA
13. FONDS SEMENCIER FONDS SEMENCIER
14. HOTEL SAWA HOTEL SAWA
15. LABORATOIRE NATIONAL DE GENIE CIVIL LABOGENIE
16. MEKIN HYDROELECTRIQUE DEVELOPMENT CORPORATION MEKIN
MISSION D’AMENAGEMENT ET D’EQUIPEMENT DES TERRAINS
17. MAETUR
URBAINS ET RURAUX
MISSION D’AMENAGEMENT ET DE GESTION DES ZONES
18. MAGZI
INDUSTRIELLES
19. PAMOL PLANTATIONS LIMITED PAMOL
20. PORT AUTONOME DE KRIBI PAK
21. PORT AUTONOME DOUALA PAD
22. REGIE DU TERMINAL A CONTENEURS RTC
23. SOCIETE CAMEROUNAISE DES DEPOTS PETROLIERS SCDP
SOCIETE D’EXPANSION ET DE MODERNISATION DE LA
24. SEMRY
RIZICULTURE DE YAGOUA
SOCIETE DE DEVELOPPEMENT ET D’EXPLOITATION DES
25. SODEPA
PRODUCTIONS ANIMALES
26. SOCIETE DE PRESSE ET D’EDITION DU CAMEROUN SOPECAM
27. SOCIETE DE RECOUVREMENT DES CREANCES DU CAMEROUN SRC
28. SOCIETE IMMOBILIERE DU CAMEROUN SIC
29. SOCIETE NATIONALE D’INVESTISSEMENT SNI
30. SOCIETE NATIONALE DES MINES SONAMINES
31. SOCIETE NATIONALE DES HYDROCARBURES SNH
32. SOCIETE NATIONALE DE TRANSPORT DE L’ELECTRICITE SONATREL
33. SOCIETE SUCRIERE DU CAMEROUN SOCUCAM

General Tax Code – 2023 Official Edition - 388

 APPENDIX III
LIST OF MIXED ECONOMY COMPANIES AUTHORISED TO WITHOLD TAXES AT
SOURCE FOR 2022 FISCAL YEAR
N° BUSINESS NAME ABBREVIATION
1. ALUBASSA ALUBASSA
2. ALUCAM ALUCAM
BANQUE INTERNATIONALE POUR L’EPARGNE ET LE
3. BICEC
CREDIT
4. CAMEROON OIL TRANSPORTATION COMPANY COTCO
5. CAMEROUN RAILWAYS CAMRAIL
6. CHANTIER NAVAL ET INDUSTRIEL DU CAMEROUN CNIC
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
18. SOCIETE ANONYME DES BRASSERIES DU CAMEROUN SABC
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 D’EXPLOITATION
22. SODEPA
DES PRODUCTIONS ANIMALES
23. SOCIETE FORESTIERE ET AGRICOLE DU CAMEROUN SAFACAM
24. SOCIETE GENERALE DU CAMEROUN SGC
SOCIETE NATIOANALE DE TRANSPORT DE
25. SONATREL
L’ELECTRICITE
26. SOCIETE NATIONALE DE RAFFINAGE SONARA
27. TRADEX TRADEX

General Tax Code – 2023 Official Edition - 389

 APPENDIX IV
LIST OF ADMINISTRATIVE ESTABLISHMENTS AUTHORIZED TO WITHHOLD TAXES
AT SOURCE FOR 2022 FISCAL YEAR

N° BUSINESS NAME ABBREVIATION

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 ENTREPRISES APPME
5. AGENCE DE PROMOTION DES INVESTISSEMENTS API
6. AGENCE DE REGULATION DES MARCHES PUBLICS ARMP
7. AGENCE DE REGULATION DES TELECOMMUNICATIONS ART
8. AGENCE DE REGULATION DU SECTEUR D’ELECTRICITE ARSEL
9. AGENCE DES NORMES ET DE LA QUALITE ANOR
10. AGENCE DU SERVICE CIVIQUE NATIONAL DE PARTICIPATION AU ASCNPD
DEVELOPPEMENT
11. AGENCE NATIONAL D’APPUI AU DEVELOPPEMENT FORESTIER ANAFOR
12. AGENCE NATIONAL DE RECHERCHE SUR LE SIDA ANRS
13. AGENCE NATIONALE DE RADIO PROTECTION ANRP
14. AGENCE NATIONALE DES TECHNOLOGIES DE L’INFORMATION ET DE LA ANTIC
COMMUNICATION
15. AGENCE POUR LA PROMOTION DES INVESTISSEMENTS API
16. ALLIANCE FRANCO-CAMEROUNAISE ET SES DEMEMBREMENTS AFC
17. APPUI A LA DECONCENTRATION ET A LA DECENTRALISATION DES ADDACR/MINTP
ACTIVITES D'ENTRETIEN ROUTIER DU MINTP
18. ASSEMBLEE NATIONALE AN
19. AUTORITE PORTUAIRE NATIOALE APN
20. BANQUE DE DEVELOPPEMENT DES ETATS DE L'AFRIQUE CENTRALE BDEAC
21. BANQUE DES ETATS DE L’AFRIQUE CENTRALE/DIRECTION NATIONALE BEAC/DN
22. BOURSE DE SOUS TRAITANCE ET DE PARTENARIAT DU CAMEROUN BSTP
23. BUREAU CENTRAL DE RECENCEMENTS ET DES ETUDES DE LA BUCREP
PÖPULATION
24. BUREAU DE MISE A NIVEAU DES ENTREPRISES BMN
25. BUREAU NATIONAL DE L’ETAT CIVIL BUNEC
26. CAISSE AUTONOME D’AMORTISSEMENT CAA
27. CAISSE DE DEVELOPPEMENT DE L’ELEVAGE DU NORD CDEN
28. CAISSE DE STABILISATION DES PRIX DES HYDROCARBURES CSPH
29. CAISSE NATIONALE DE PREVOYANCE SOCIALE CNPS
30. CAMEROON GENERAL CERTIFICATE OF EDUCATION BOARD CBCEB
31. CAMEROON CIVIL AVIATION AUTORITY CCAA
32. CAMEROON COALITION AGAINST MALARIA CCAM
33. CAMEROON DIGIT TV PROJECT CAM-DTV
34. CAMEROON OIC OIC
35. CAMEROON RADIO TELEVISION CRTV
36. CAPP-EST CAPP-EST
37. CELLULE D’EXECUTION DU PROJET D’AMENAGEMENT DE YAOUNDE CEP PADY2
38. CELLULE INVEST'ELEC CIEL
39. CENTRALE NATIONALE D’APPROVISIONNEMENT EN MEDICAMENTS ET CENAME
CONSOMMABLES MEDICAUX ESSENTIELS
40. CENTRE D’APPROVISIONNEMENT PHARMACEUTIQUE REGIONAL DU CAPRN
NORD
41. CENTRE D'ANALYSE ET DE RECHERCHE SUR LES POLITIQUES CAMER CAP PARC
ECONOMIQUES ET SOCIALES DU CAMEROUN

General Tax Code – 2023 Official Edition - 390

42. CENTRE DE FORMATION AGRICOLE DE NKONJOCK CFAN
43. CENTRE DE FORMATION DES ADMINISTRATEURS MUNICIPAUX CEFAM
44. CENTRE DES URGENCES DE YAOUNDE CURY
45. CENTRE HOSPITALIER D’ESSOS CHE
46. CENTRE HOSPITALIER DE RECHERCHE ET D’APPLICATION EN CHIRURGIE CHRACERH
ENDOSCOPIQUE ET DE REPRODUCTION HUMAINE
47. CENTRE HOSPITALIER UNIVERSITAIRE DE YAOUNDE CHUY
48. CENTRE INTERNATIONAL DE REFERENCE CHANTAL BIYA CIRCB
49. CENTRE NATIONAL D’APPROVISIONNEMENT EN MEDICAMENTS CENAME
CONSOMMABLES ESSENTIELS
50. CENTRE NATIONAL D’ETUDES ET D’EXEREMENTATION DU MACHINISME CENEEMA
AGRICOLE
51. CENTRE NATIONAL DE L’EDUCATION CNE
52. CENTRE NATIONAL DE REHABILITATION DES PERSONNES HANDICAPEES CNRPH
CARDINAL PAUL EMILE LEGER
53. CENTRE PASTEUR DU CAMEROUN (ET ANNEXES) CPC
54. CENTRE POUR LE DEPISTAGE DES TESTS DU SIDA CAMDIAGNOSTIC
55. CENTRE REGIONAL DE PROMOTION DU LIVRE EN AFRIQUE AU SUD DU CREPLA
SAHARA
56. CENTRER FOR INTERNATIONAL FORESTY RESEARCH CIFOR
57. CENTRES D’APPUI A LA REALISATION DES CONTRATS DE PARTENARIAT CARPA
58. CERCLE DE PROMOTION DES FORETS ET INITIATIVES LOCALES DE CEPFILD
DEVELOPPEMENT DE MA'AN
59. CHAMBRE D’AGRICULTURE DE L’ELEVAGE DES PECHES ET DES FORETS CAPEF
60. CHAMBRE DE COMMERCE D’INDUSTRIE, DES MINES ET DE L’ARTISANAT CCIMA
61. CHRISTIAN BLIND MISSION CBM CAMEROON
62. COMITE CONSULTATIF DE SUIVI PAYS PAUVRES TRES ENDETTES CCS/SPPTE
63. COMITE DE COMPETITIVITE ET DE SUIVI SECRETARIAT TECHNIQUE COCOM
64. COMITE DE GESTION FAO PAM CG FAO PAM
65. COMITE DE SUIVI DU PROJET HYDROELECTRIQUE MEMVE’ELE CAPM
66. COMITE NATIONAL DE DESARMEMENT, DE DEMOBILISATION ET DE CNDDR
REINTEGRATION
67. COMITE NATIONAL DE DEVELOPPEMENT DES TECHNOLOGIES CNDT
68. COMITE NATIONAL DE LUTTE CONTRE LE SIDA CNLS
69. COMITE NATIONAL OLYMPIQUE ET SPORTIF DU CAMEROUN CNOSC
70. COMITE TECHNIQUE DE SUIVI DES PROGRAMMES ECONOMIQUES CTS
71. COMMISSION NATIONALE ANTI CORRRUPTION CONAC
72. COMMISSION NATIONALE DE PROMOTION DU BILINGUISME CONAB
73. COMMISSION NATIONALE DES DROITS DE L’HOMME ET DES LIBERTES CNDHL
74. COMMISSION TECHNIQUE DE PRIVATISATION ET DE LIQUIDATION CTPL
75. COMMISSION TECHNIQUE DE REHABILITATION DES ENTREPRISES CTR
PUBLIQUES ET PARAPUBLIQUES
76. COMMUNE ET VILLE UNIES DU CAMEROUN CVUC
77. COMPTE D’AFFECTATION SPECIALE POUR LE DEVELOPPEMENT DE CAS MINPOSTEL
L’ACTIVITE POSTALE
78. CONFEDERATION AFRICAINE DE FOOTBALL CAF
79. CONSEIL D'APPUI A LA REALISATION DES CONTRATS CARPA
80. CONSEIL ECONOMIQUE ET SOCIAL CES
81. CONSEIL INTERNATIONAL DES RADIOS TELE D'EXPRESSION FRANCAISE CIRTEF
82. CONSEIL NATIONAL DE LA COMMUNICATION CNC
83. CONSEIL NATIONAL DES CHARGEURS DU CAMEROUN CNCC
84. CRBP/CARBA- NJOMBE CRBP/CARBA
85. CROIX ROUGE CAMEROUNAISE CRC

General Tax Code – 2023 Official Edition - 391

86. CRTV MARKETING AND COMMUNICATION AGENCY CMCA
87. ECOLE NATIONALE D’ADMINISTRATION ENAM
88. ECOLE DE FAUNE DE GAROUA EF
89. ECOLE DES TRAVAUX PUBLICS (ET SES ANNEXES) ETP
90. ECOLE NATIONAL SUPERIEURE DE POLICE ET DES CIAP ENSP
91. ECOLE NATIONALE DES POSTES (ET ANNEXES) ENP
92. ECOLE NATIONALE SUPERIEURE DE POLICE ET DES CIAP ENSP
93. ECOLE PRATIQUE D’AGRICULTURE DE BINGUELA EPAB
94. ECOLE SPECIALISEE POUR ENFANTS DEFICIENTS AUDITIFS ESEDA
95. ECOLE SUPERIEURE DES SCIENCES DE L’INFORMATION ET DE LA ESSTIC
COMMUNICATION
96. ELECTIONS CAMEROON ELECAM
97. ELECTRICITY DEVELOPMENT CORPORATION EDC
98. FONDATION SAVE AFRICAN FAMILY FONDATION SAF
99. FONDS COMMUN PSFE MINFOF PSFE
100. FONDS D’AIDE ET DE GARANTIE AUX PETITES ET MOYENNES FOGAPE
ENTREPRISES
101. FONDS DE DEVELOPPEMENT DES FILIERES CACAO CAFE FODECC
102. FONDS DE DEVELOPPEMENT DU SECTEUR POSTAL FDSP
103. FONDS NATIOAL DE L’EMPLOI (ET ANNEXES) FNE
104. FONDS ROUTIER FR
105. FONDS SEMENCIER FS
106. FONDS SPECIAL ACT SECURITE ELECTRONIQUE FSASE
107. FONDS SPECIAL D’EQUIPEMENT ET D’INTERVENTION FEICOM
INTERCOMMUNALE ET SES DEMEMBREMENTS
108. FONDS SPECIAL DE DEVELOPPEMENT FORESTIER FSDF
109. FOYER GENIE MILITAIRE FGM
110. GRASS FIELD PARTICIPATORY RURAL DEVELOPMENT PROJECT GP-DERUDEP
111. HOPITAL CENTRAL DE YAOUNDE HCY
112. HOPITAL GENERAL DE DOUALA HGD
113. HOPITAL GENERAL DE YAOUNDE HGY
114. HOPITAL GYNECO-OBSTERIQUE ET PEDIATRIQUE DE DOUALA HGOD
115. HOPITAL GYNECO-OBSTERIQUE ET PEDIATRIQUE DE YAOUNDE HGOY
116. HOPITAL JAMOT DE YAOUNDE HJY
117. HOPITAL REGIONAL D’EDEA HRE
118. HOPITAL REGIONAL DE BAFOUSSAM HRB
119. HOPITAL REGIONAL DE BERTOUA HRBTA
120. HOPITAL REGIONAL DU NORD HRN
121. HÔTEL DES DEPUTES HÔTEL DES
DEPUTES
122. IFORD IFORD
123. IMPRIMERIE NATIONALE IN
124. INSTITUT AFRICAIN DE L’INFORMATIQUE IAI
125. INSTITUT DE FORMATION ET DE RECHERCHE DEMOGRAPHIQUES IFORD
126. INSTITUT DE RECHERCHE AGRICOLE ET DE DEVELOPPEMENT (ET IRAD
ANNEXES)
127. INSTITUT DE RECHERCHE GEOLOGIQUE ET MINIERE IRGM
128. INSTITUT DE RECHERCHE MEDICALE ET D’ETUDES DES PLANTES IMPM
MEDICINALES
129. INSTITUT DE SCIENCES HALIEUTIQUES DE YABASSI ISHY
130. INSTITUT DES RELATIONS INTERNATIONALES DU CAMEROUN IRIC
131. INSTITUT DES SCIENCES HALIEUTIQUES ISH

General Tax Code – 2023 Official Edition - 392

132. INSTITUT INTERNATIONAL D’AGRICULTURE TROPICAL IITA
133. INSTITUT NATIONAL DE CARTOGRAPHIE INC
134. INSTITUT NATIONAL DE LA STATISTIQUE INS
135. INSTITUT SOUS REGIONAL STATISTIQUE ISSEA
136. INSTITUT SUPERIEUR DE MANAGEMENT PUBLIC ISMP
137. INSTITUT TROPICAL SUISSE ITS
138. JOHNS HOPKINS CAMEROUN PROGRAMME JHCP
139. KREDITSANSTALT FUR WIEDERAUFHAN KFW
140. LABORATOIRE NATIONAL D’ANALYSE DIAGNOSTIQUE DES PRODUITS ET LNAD
INTRANTS D AGRICOLE
141. LABORATOIRE NATIONAL DE CONTROLE DE QUALITE DES LANACOME
MEDICAMENTS ET D’EXPERTISE
142. LABORATOIRE NATIONAL DE GENIE CIVIL LABOGENIE
143. LABORATOIRE NATIONAL VETRERINAIRE LANAVET
144. LATEX PLANT PROGRAMME LPP
145. LIMBE PORT AUTHORITY LPA
146. LOM PANGAR HYDROPOWER PROJECT LPHP
147. MALARIA NO MORE MALARIA NO
MORE
148. MISSION D’AMENAGEMENT ET DE GESTION DES ZONES INDUSTRIELLES MAGZI
149. MISSION D’ETUDE ET D’AMENAGEMENT DE L’OCEAN MEAO
150. MISSION D’ETUDE POUR L’AMENAGEMENT ET LE DEVELOPPEMENT DE MEADEN
LA PROVINCE DU NORD
151. MISSION DE DEVELOPPEMENT DE LA PECHE ARTISANLE MARITIME MIDEPECAM
152. MISSION DE DEVELOPPEMENT INTEGRE DES MONTS MANDARA MIDIMA
153. MISSION DE PROMOTION DES MATERIAUX LOCAUX MIPROMALO
154. MISSION DE REGULATION ET D’APPROVISIONNEMENT DES PRODUITS DE MIRAP
GRANDE CONSOMMATION
155. NATIONAL ADVANCE SCHOOL OF PENITENTIARY ADMISTRATION BUEA ASP
156. NATIONAL SCHOOL OF LOCAL ADMINISTRATION NASLA
157. NATIONAL PRINTING PRESS ANNEX BUEA NPP
158. NORTH WEST DEVELOPMENT AUTHORITY NOWEDA
159. NORTH WEST LIVESTOCK DEVELOPMENT PROJECT CDENO
160. NORTH WEST RURAL DEVELOPMENT PROJECT NWRDP
161. OBSERVATOIRE NATIONAL DU TRAVAIL ONT
162. OFFICE CEREALIER OC
163. OFFICE DU BACCALEAUREAT DU CAMEROUN OBC
164. OFFICE NATIONAL DE ZONES FRANCHES INDUSTRIELLES ONZFI
165. OFFICE NATIONAL DES ANCIENS COMBATTANTS, ANCIENS MILITAIRES ONACAM
ET VICTIMES DE GUERRE DU CAMEROUN
166. OFFICE NATIONAL DU CACAO ET DU CAFFE ONCC
167. PALAIS DES CONGRES PALAIS DES
CONGRES
168. PAN-AFRICAN INSTITUTE FOR DEVELOPMENT PAN-AFRIQUE
169. PARC NATIONAL DE MATERIEL DE GENIE CIVIL MATGENIE
170. PARLIAMENTARIAN FLATS HOTEL PFH
171. PLAN INTERNATIONAL CAMEROUN PLIC
172. PROGRAMMA D’APPUI A LA CITOYENNETE ACTIVE PROCIVIS
173. PROGRAMME D’ACCOMPAGNEMENT SOCIO-ECONOMIQUE DE MEMVE PASEM
ELE
174. PROGRAMME D’AMELIORATION DE LA COMPETITIVITE AGRICOLE PACA
175. PROGRAMME D’AMELIORATION DE LA COMPETITIVITE DES ACEFA
EXPLOITATIONS FAMILIALES AGRICOLES

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176. PROGRAMME D’AMELIORATION DE LA PRODUCTIVITE AGRICOLE PAPA
177. PROGRAMME D’APPUI A LA COMPOSANTE TECHNOLOGIQUE PRO-ACTP
178. PROGRAMME D’APPUI A LA CREATION ET AU DEVELOPPEMENT DES PME PACD/PME
DE TRANSFORMATION ET DE CONSERVATION DES PRODUITS LOCAUX
DE MASSE
179. PROGRAMME D’APPUI A LA REFORME DES FINANCES PUBLIQUES PARFIP
180. PROGRAMME D’APPUI A LA RENOVATION ET AU DEVELOPPEMENT DE C2D/AFOP
LA FORMATION PROFESSIONNELLE DANS LES SECTEURS DE
L’AGRICULTURE, DE L’ELEVAGE ET DES PECHES
181. PROGRAMME D’APPUI AUX PME AGRICOLES ET AGROALIMENTAIRE PMEAA
182. PROGRAMME D’APPUI ET DE SOUTIEN A L’ACCORD DE PARTENARIAT PASAPE
ECONOMIQUE
183. PROGRAMME D'APPUI A LA STRATEGIE NATIONALE DE LA FINANCE PA SNFI
INCLUSIVE
184. PROGRAMME D'APPUI A L'UTILISATION DES ENGRAIS DANS LES PAUEF2C
FILIERES CACAO ET CAFE
185. PROGRAMME DE DEVELOPPEMENT DE LA FILIERE PORCINE PDFP
186. PROGRAMME DE DEVELOPPEMENT DES PALMERAIES VILLAGEOISES PDPV
187. PROGRAMME DE DEVELOPPEMENT ET DE VALORISATION DES RACINES, PDVRTP
DES TUBERCULES ET DU PLANTAIN
188. PROGRAMME DE PROMOTION DE PEAJ
L’ENTREPRENARIAT AGROPASTORAL
189. PROGRAMME DE REFORME DES FINANCES PUBLIQUES PSSF
190. PROGRAMME DE REFORME DU SOUS-SECTEUR ENGRAIS PRSSE
191. PROGRAMME ECONOMIQUE D’AMENAGEMENT DU TERRITOIRE POUR LA AGROPOLES
PROMOTION DES ENTREPRISES MOYENNES ET DE GRANDE IMPORTANCE
DANS LE SECTEUR RURAL AU CAMEROUN
192. PROGRAMME ELARGI DE VACCINATION PEV
193. PROGRAMME NATIONAL DE DEVELOPPEMENT PARTICIPATIF PNDP
194. PROGRAMME NATIONAL DE GOUVERNANCE PNG
195. PROGRAMME NATIONAL DE LA SECURITE ALIMENTAIRE PNSA
196. PROGRAMME NATIONAL DE LUTTE CONTRE LA TUBERCULOSE PNLT
197. PROGRAMME NATIONAL DE LUTTE CONTRE LE PALUDISME PNLP
198. PROGRAMME NATIONAL DE SECURISATION ET DE REHABILITATION DU LAC NYOS
LAC NYOS
199. PROGRAMME NATIONAL DE VULGARISATION ET DE RECHERCHE PNVRA
AGRICOLES
200. PROGRAMME SECTORIEL FORET ENVIRONNEMENT PSFE
201. PROJET - CDC/PEP FAR/MOU/DFA -CRC CRESP
202. PROJET D’AMENAGEMENT EN EAU POTABLE DE YAOUNDE ET SES PAEPYS
ENVIRONS A PARTIR DU FLEUVE SANAGA
203. PROJET –CDC/PEP/FAR/MOU/DFA-CRC CRESP
204. PROJET COMPETITIVITE DES FILIERES DE CROISSANCE PCFC
205. PROJET D’AMELIORATION DE LA PRODUCTIVITE ET DE LA APROCOM PA
COMPETITIVITE DE LA FILIERE PALMIER A HUILE EN AFRIQUE
CENTRALE ET DE L’OUEST
206. PROJET D’AMELIORATION DE LA SURVEILLANCE DE PASIE
L’INDUSTRIE EXTRACTIVE EN AFRIQUE SUBSAHARIENNE
207. PROJET D’AMENAGEMENT HYDROELECTRIQUE DE BINI A WARAK PAHB
208. PROJET D’APPUI A LA MODERNISATION DU CADASTRE ET DU CLIMAT PAMOCCA
DES AFFAIRES
209. PROJET D’APPUI A LA SCOLARISATION DANS LES ZONES D’EDUCATION PASZEP
PRIORITAIRES
210. PROJET D’APPUI AU DEVELOPPEMENT DE LA MICROFINANCE RURALE PADMIR
211. PROJET D’APPUI AU DEVELOPPEMENT DES FILIERES AGRICOLES PADFA

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212. PROJET D’APPUI AU DEVELOPPEMENT ET DE LA PRODUCTION LAITIERE PADPL
213. PROJET D’APPUI AU RENFORCEMENT DES CAPACITES NATIONALEA EN EIDHR
SUIVI ET EVALUATION DES POLITIQUES PUBLIQUESDANS LE DOMAINE
DU RESPECT DE LA POLITQUE AU CAMEROUN
214. PROJET D’APPUI AUX ELEVAGES NON CONVENTIONNELS PAPENOC
215. PROJET D’ASSAINISSEMENT LIQUIDE PROJET SAN-CAM
216. PROJET D’ELEVAGE DES AULACODES AU CAMEROUN PEAC
217. PROJET D'APPUI A LA GESTION DE LA QUALITE DU CACAO ET DES CAFES PAGQ2C
218. PROJET D'APPUI A LA LUTTE ANTIFONGIQUE DANS LES FILIERES CACAO PALAF2C
ET CAFE
219. PROJET D'APPUI A LA PRODUCTION ET DIFFUSION DU MATERIEL PPDMVCC
VEGETAL CACAO CAFE
220. PROJET D'ASSAINISSEMENT DE YAOUNDE CEP PADY 2
221. PROJET DE CONSTRUCTION DE L'HOPITAL GYNECO-OBSTETRIQUE ET PROJET HGOPY
PEDIATRIQUE DE DOUALA DOUALA
222. PROJET DE CONSTRUCTION DES CENTRES DE SANTE INTEGRES BADEA
223. PROJET DE CONSTRUCTION PONT MAPE PONT MAPE
224. PROJET DE DEVELOPPEMENT DE L’ELEVAGE PRODEL
225. PROJET DE DEVELOPPEMENT DES CHAINES DE VALEURS PD-CVA
226. PROJET DE DEVELOPPEMENT DU SECTEUR DE L’ENERGIE PDSEN-AER
227. PROJET DE L'ENSEIGNEMENT SECONDAIRE TECHNIQUE UG-PEST
228. PROJET DE MISE EN PLACE DES CENTRES DE FORMATION AUX METIERS, C2D/FM
OFFRANT DES FORMATIONS NON AGRICOLES EN MILIEU RURAL
229. PROJET DE MISE EN PLACE DES CENTRES DE FORMATION C2D-CFPS
PROFESSIONNELLE SECTORIEL
230. PROJET DE RENFORCEMENT DES CAPACITES DU SECTEUR MINIER PRECASEM
231. PROJET D'ELECTRIFICATION RURALE PHASE 2 PER 2
232. PROJET D'ELECTRIFICATION RURALE TROIS REGIONS PER 3
233. PROJET D'EXECUTION DU PROJET DE CONSTRUCTION ET D'EQUIPEMENT CEPCEHRS
HOPITAL DE REFERENCE DE SANGMELIMA
234. PROJET D'HORTICULTURE URBAINE ET PERIURBAINE PHUP
235. PROJET D'INVESTISSEMENT ET DE DEVELOPPEMENT DES MARCHES PIDMA
AGRICOLES
236. PROJET EDUCATION II PE II
237. PROJET FER DE MBALLAM PROJET FER DE
MBALLAM
238. PROJET INTEGRE D'APPUI AUX ACTEURS DU SECTEUR INFORMEL PIAASI
239. PROJET MALARIA RESEARCH CAPACITY AND DEVELOPPEMENT MARCAD
240. PROJET NGOYLA MINTOM MINFOF-GEF MINFOF-GEF
241. PROJET NGOYLA MINTOM MINFOF-GEF PNM
242. PROJET PORT EN EAU PROFONDE DE KRIBI PEPK
243. PROJET PTME-DSF-CDC PPDC
244. PROJET SEMENCIER CACAO-CAFE PSCC
245. RECENSEMENT GENERAL DE L’AGRICULTURE ET DE L’ELEVAGE RGAE
246. RESEAU DES INSTITUTIONS AFRICAINES DE FINANCEMENT DES RIAFCO
COLLECTIVITES LOCALES
247. RUMPI PROJECT RUMPI
248. SECRETARIAT NATIONAL PERMANENT DU PROCESSUS DE KIMBERLEY KIMBERLEY
PROCESS
249. SOUTH WEST DEVELOPMENT AUTHORITY SOWEDA
250. UNITE DE TRAITEMENT AGRICOLE PAR VOIES AERIENNES UTAVA
251. UNIVERSITE DE BUEA ET SES DEMEMBREMENTS UB
252. UNIVERSITE DE DOUALA ET SES DEMEMBREMENTS UDLA

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

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 APPENDIX V
LIST OF REGIONAL AND LOCAL AUTHORITIES AUTHORIZED TO WITHHOLD TAXES
AT SOURCE FOR 2022 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

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 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

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 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

General Tax Code – 2023 Official Edition - 399

 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)

General Tax Code – 2023 Official Edition - 400

 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

General Tax Code – 2023 Official Edition - 401

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
207)COMMUNE D’ARRONDISSEMENT DE DOUALA 4e
208)COMMUNE D’ARRONDISSEMENT DE DOUALA 5e
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

General Tax Code – 2023 Official Edition - 402

 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

General Tax Code – 2023 Official Edition - 403

 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

General Tax Code – 2023 Official Edition - 404

 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

General Tax Code – 2023 Official Edition - 405

 341)COMMUNAUTE URBAINE DE LIMBE
342)COMMUNE DE BUEA
343)COMMUNE D’ARRONDISSEMENT DE LIMBE 1
er

344)COMMUNE D’ARRONDISSEMENT DE LIMBE 2

e

345)COMMUNE D’ARRONDISSEMENT DE LIMBE 3

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

General Tax Code – 2023 Official Edition - 406

 APPENDIX VI

LIST OF REGIONAL AND LOCAL AUTHORITIES (REGIONS) AUTHORISED TO

WITHOLD TAXES AT SOURCE FOR THE 2022 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

General Tax Code – 2023 Official Edition - 407

 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.

General Tax Code – 2023 Official Edition - 408

 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 08 to 13 HP : 25 000 CFA FRANCS ;
- vehicles of 14 to 20 HP : 50 000 CFA FRANCS ;
- vehicles of more than 20 HP : 100 000 CFA FRANCS .

1) Acts constituting liability and due date Acts constituting liability

General Tax Code – 2023 Official Edition - 409

 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 ;

General Tax Code – 2023 Official Edition - 410

- 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.

General Tax Code – 2023 Official Edition - 411

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

In conformity with the provisions of Section 598 of The General Tax Code, 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 15th 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.

General Tax Code – 2023 Official Edition - 412

 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

In conformity with the provisions of Section 602 of The General Tax Code, 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

In conformity with the provisions of Section 601 of The General Tax Code, 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;

General Tax Code – 2023 Official Edition - 413

- 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.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.

B. Fiscal sanctions

In conformity with the provisions of Section 601 of The General Tax Code, 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.

1. 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

General Tax Code – 2023 Official Edition - 414
 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.

B. 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:

General Tax Code – 2023 Official Edition - 415

- 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.

General Tax Code – 2023 Official Edition - 416

 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;
Mindful of the General Tax Code;
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:
General Tax Code – 2023 Official Edition - 417
 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:

General Tax Code – 2023 Official Edition - 418

- 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.
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 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;

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 - 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.

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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.

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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.

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 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
80 cartons of 24 60 cartons of 24 bottles
Beers and non alcohol
bottles of of 33cl or equivalent
drinks
33cl or equivalent
2,000 cigarettes(10 1,600 cigarettes (8
cartons 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 Others
Official of
diplomatic diplomatic
mission
mission
2,000 litres per
vehicles up to 1,200 litres
Fuel 2,000 litres
10
vehicles

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 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.

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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 onreal 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.

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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.

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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 their various 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:

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- 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:

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 Activities Activities
liable to the liable to
Nature of business the
activity license discharge
or global
tax
Amount
Contribution
Class of Basic of the
business to
License element global
license
tax
01 time
Non- 02 times the the
1st class alcoholic business amount
beverages license of the
global tax
02 times
Alcoholic 04 times the the
2nd class beverages business amount
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.

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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 I 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.
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 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);

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- 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

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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.

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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

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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

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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

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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

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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

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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.

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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

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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.

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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.

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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

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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.

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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

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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;

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- 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)

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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

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 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.

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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)

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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;

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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)

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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

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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

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 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.

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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.

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 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.

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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.

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 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
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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.

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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.

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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

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 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 ;

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46. School assistants ;
47. Technical Assistants ;
48. Press Officers ;
49. Auditors and consultants.

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 CIRCULAR N° 04 /MINFI/DGI/LRI/L OF 20 FEBRUARY 2023 OUTLINING THE
APPLICATION MODALITIES OF LAW N° 2022/020 OF 27 OF DECEMBER 2022 ON THE
FINANCE LAW OF THE REPUBLIC OF CAMEROON FOR THE 2023 FISCAL YEAR

The Director-General of Taxation

A

- The Head of the Internal Audit Service;

- Directors and persons ranking as such;

- Heads of Regional Tax Offices;

- Sub Directors and persons ranking as such;

- Service Heads and persons ranking as such.

This circular spells out detailed rules for the application of the new tax provisions contained in
law N° 2022/020 of 27 December 2022 bearing the finance law of the Republic of Cameroon
for the 2023 fiscal year and provides useful guidelines and requirements for their effective
implementation.

These measures, which aim to revive the economic activity that has been severely impacted by
the health crisis of Covid-19 concern :

- The Company Tax (CT) and the Personal Income Tax (PIT);

- Tax incentive measures;

- The Value Added Tax (VAT) and Excise duties;

- Specific taxes;

- Registration and stamp duties;

- Tax procedures.

PROVISIONS RELATING TO THE COMPANY INCOME TAX (CIT) AND

THE PERSONAL INCOME TAX
o Section 7 C.- Increase in the tax deduction rate for damages and breakages incurred
by companies operating in the brewing sector

1. Since the 2021 Finance Law, the tax deduction of losses relating to damages and
breakages that occur specifically in the brewing sector is no longer subject to prior assessment by
a tax official, as provided for in section L8 ter of the Manual of Tax Procedures. Losses relating
to damage and breakage in this sector were automatically deducted at a flat rate of 0.5% of the
total volume of production.

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2. With the entry into force of the 2023 Finance Law, the tax deduction rate for such losses
in the brewing sector has been increased from 0.5% to 1% of the total volume of production.

3. The other rules governing the application of the tax deduction regime for damages and
breakages incurred by the brewing sector remain those provided for by Circular
N° 011/MINFI/DGI/LRI/L of 5 March 2021 specifying the application modalities of the tax
provisions of Law N° 2020/018 of 17 December 2020 to lay down the Finance Law of the Republic
of Cameroon for the fiscal year 2021.

4. The new flat rate of 1% shall apply to the results of the 2023 fiscal year to be
reported by 15 March 2024. Consequently, damages incurred during the financial year 2022, used
to determine the results of this fiscal year to be declared by 15 March 2023, shall be deductible
within the limit of the 0.5% rate.

o Section 17 a.- Three points reduction in the company tax rate for Small and Medium
Size companies (SMEs)

5. Since the 2021 Finance Law, taxpayers with an annual turnover, excluding taxes, equal
to or less than FCFA three (03) billion are entitled to a reduced corporate rate income tax set at
28%, i.e. 30.8% additional council tax (ACT) included.

6. A corporate income tax rate of 25% plus 10% for the ACT will henceforth be applied to
taxpayers with an annual turnover equal to or below FCFA three (03) billion, which is 27.5%.

a. Eligibility criteria

7. The 25% company income tax rate applies exclusively to taxpayers with an annual
turnover, excluding taxes, equal to or less than CFAF three (03) billion and who are registered in
the tax index of either a divisional tax office, a medium-sized taxpayers' office or a specialized tax
office.

8. The turnover to be considered is that of the fiscal year. Consequently, when at the end of
a fiscal year N, a taxpayer hitherto subject to the rate of 25% realises a turnover of more than
FCFA three (03) billion, the said taxpayer is transferred at the initiative of the services or on its
initiative, to the appropriate management structure (LTO). In such cases, the company income tax
for the given fiscal year shall be calculated at the rate of 33%, additional council tax included.

b. Application guidelines

9. The application of the 25% reduced income tax rate is not subject to written consent from
the tax authorities. However, under the provisions of the Manual of Tax Procedures (MTP), the
latter reserves the right to conduct additional audits to guarantee that taxpayers are eligible for this
rate.

10. As a result, if it is determined at the close of an audit procedure that the effective turnover
of a fiscal year is above FCFA three (03) billion, even though the reduced rate of IS of 25% was
applied, the additional CIT due shall be recalled the standard 30% rate.

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11. The application of the reduced rate of 25% does not rule out the benefit of reductions
provided for by other derogatory schemes, notably the scheme for the promotion of approved
management centres and the incentive schemes of the law of 18 April 2013 to lay down incentives
for private investment in the Republic of Cameroon.

12. Taxpayers eligible for the reduced rate of 25% remain liable to the advance income tax
and the minimum tax collection at the rates in force, under the provisions of sections 21, 22, 69
(2), 89 and 91 of the General Tax Code.

c. Miscellaneous and transitional provisions

13. The 25% income tax rate applies to the fiscal year ending December 31, 2022, for which
declarations must be submitted no later than March 15, 2023.

o Section 18.- Consecration of the obligation to append the Employee Information

Document (DIPE) to the Statistical and Tax Return (STR)

14. The procedures for reporting the Employee Personnel Information Document (DIPE) to
the tax authorities have been modified by the 2023 finance law.

a. The new filing modalities of the DIPE

15. Until 31 December 2022, the DIPE was filed manually or by electronic means by
employers. As of 1 January 2023, the DIPE is now attached to the Statistical and Tax Return and
therefore filed electronically through the tax administration's computer system.

16. Henceforth the DIPE shall be filed annually and not monthly.

17. These changes do not impact the filing obligations regarding social security contributions.

b. The deadline and format for filing the DIPE

18. The DIPE is filed in the computer system of the tax administration no later than March
15 of each year. It is appended to the Statistical and Tax Returns.

19. The DIPE is submitted based on the model defined in appendix 1 of this circular. It
includes amongst others, the following information:
‐ the name or company name of the employer as well as its tax identification number (TIN);
‐ the employee's name and TIN;
‐ the amount of remuneration paid to the employee;
‐ the amount of personal income tax withheld at source by the employer.

c. Rules for the application of penalties

20. Failure to file the DIPE within the above time limit, after a formal notice has remained
unanswered for a period of fifteen (15) days, or the communication of inaccurate or incomplete
information, shall result in the taxpayer being liable to the penalties provided for in section M 104
of the General Tax Code, i.e. the application of a lump-sum fine of up to CFA F five million
(5,000,000).

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d. Miscellaneous and transitional provisions

21. The new reporting requirements for the DIPE apply to earnings accrued over the 2022
fiscal year. The DIPE must be attached to the STR for the 2022 fiscal year, to be filed by 15 March
2023.

o Section 21 (1).- Adjustment of the methods for determining the advance income tax
(AIT) for certain sectors of activity

22. To meet the needs of certain specific sectors of activity and in the interest of promoting
local production, the 2023 Finance Law has extended :

‐ the 50% allowance based on an assessment of the advance income tax to companies producing
pharmaceutical products and fertilisers (a) ;

‐ the preferential regime of the advance income tax on the gross margin to fertiliser distribution
companies (b).

a. Extension of the 50% allowance on the AIT base to the pharmaceutical and
fertiliser production sectors

23. Since its institution by the 2016 finance law, the 50% allowance on the AIT assessment
base applied only to production companies in the flour milling sector.

24. The 2023 Finance Law extends this allowance to companies producing fertilisers and
pharmaceutical products.

 Pharmaceutical production companies are understood to be those that carry out local
manufacturing operations for medicines. These companies must in any case be approved by the
competent ministries, in particular those responsible for public health and industry.

Companies whose activity is limited solely to the packaging of imported pharmaceutical products
are thus excluded from the benefit of this favourable regime.

 Fertiliser production companies refer to those which, in the application of the provisions of
Article 2 of Law No. 2003/007 of 10 July 2003 governing the activities of the fertiliser sub-sector
in Cameroon, manufacture "any substance or material containing one or more plant nutrients
recognised and used as such to promote the growth and production of plants".

For the implementation of this provision, it is not required that the entire manufacturing process
be carried out on Cameroonian territory.

25. Therefore, companies that simply sell pharmaceutical products or fertilisers

cannot be regarded as producers of these products. However, the latter are eligible, as distributors,
for the preferential advance payment scheme.

26. In the case of mixed activities (activities eligible for the allowance and those not
eligible), the 50% allowance on the basis for calculating the advance income tax is applied to the
share of the turnover attributable to the production of pharmaceutical products and fertilisers.

27. The minimum tax rate for production companies in the flour milling, pharmaceutical and
fertiliser sectors is also obtained by applying the 50% allowance to their turnover.

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b. Extension of the preferential regime of the advance income tax on the gross margin
to fertiliser distribution companies

28. Hitherto limited to distributors of pharmaceutical, petroleum, gas, flour and press
products, the advance income tax scheme on the gross margin has now been extended to fertiliser
distributors.

29. A Fertiliser distributor shall be deemed to be any person who purchases fertilisers from a
producer or importer in the bid to resell them.

30. It should be recalled that the taxable amount of the advance income tax and the
advance income tax on purchases of taxpayers in the sectors with an administered margin remains
the gross margin.

31. Except for the petroleum and gas sectors, the gross margin is understood to be the
difference between the selling price and the cost price, increased by gratuities and commissions of
any kind.

32. A 14% rate is applied to the gross margin thus determined. This rate is increased by 10%
for the ACT.

33. For the implementation of this provision, the distributor is required to declare to
the manufacturer, with a copy to the relevant tax centre, no later than the 30th of January of each
tax year, his/her gross margin rate.

34. Taxpayers belonging to sectors with an administered margin under the tax legislation
may, however, opt for the ordinary law system where this is more favourable to them. In this case,
the advance income tax shall be calculated at the rate of 2.2% applied to the turnover.

35. A taxpayer in the administered margin sectors wishing to opt for the more favourable
ordinary law system must inform his tax centre by letter by 31 January at the latest.

c. Miscellaneous and transitional provisions

36. For reminder purposes, the withholding tax applicable to the purchases of fertiliser
distributors is calculated at the rate of 14% on the gross margin.

37. The new methods for determining the basis of assessment of the advance income tax and
the minimum tax detailed above shall apply as of 1 January 2023. In this respect, the minimum tax
due for the financial year 2022 and paid at the latest on 15 March 2023 shall be settled under the
legislation in force in 2022.

o Section 21 (3).- Clarification of the advance income tax on purchases applicable to

importers and industrialists

38. As part of the rationalisation of the withholding tax on purchases (PSA), the 2022 Finance
Law generalised this levy to all purchases made from industrialists, importers and forestry
operators, thereby abolishing the cascade collection method previously in force, as well as the
principle of its application only to purchases made by traders.

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39. The 2023 Finance Law introduces changes to the modalities of application of this levy
firstly to importers operating in the retail sector (a), then to industrialists (b) and finally to non-
profit organisations (NPOs) (c)

a. Concerning the withholding tax on purchases applicable to importers

 Principle

40. Under the 2022 Finance Law, the withholding tax is levied on all purchases from
importers, regardless of the status of the buyer.

 Adjustments

41. With the entry into force of the 2023 Finance Law, retail purchases made from importer
distributors are exempt from the withholding tax on purchases. It follows that wholesale purchases
made from importer-distributors by non-professionals are deemed to have been made for resale
purposes and are therefore liable to withholding tax at the rate of 10%.

42. For this arrangement, the following shall be understood as defined in section 4 of Law
No. 2015/018 of 21 December 2015 governing commercial activity in Cameroon:

- Importer-distributor means any individual or corporate entity engaged in the business of

importing goods for resale without further processing, either wholesale or retail.

- Retail sale (trade) refers to any distribution activity aimed at final consumers, involving several
goods equal to one or more usual units of measurement of the product. For this measure, consumers
may be both natural and legal persons.

- Wholesale (trade) means any distribution activity aimed at retailers, which involves several
goods in original packaging, or repackaged, greater than the usual unit of measurement.

Retail thus differs from wholesale transactions in that it is specifically geared towards selling to
the public. The retailer sells goods directly to the end user (the consumer) for personal use.

43. Frontline service shall see to it that a distinction is made between wholesale
transactions (subject to withholding tax) and retail transactions (exempt from withholding tax). In
this regard, it should be noted that under the provisions of section 21 of the law governing
commercial activity in Cameroon referred to above, traders who carry out both wholesale and retail
sales are required to make a distinction between wholesale and retail shops. Similarly, they must
keep separate accounts for these operations. Therefore, failure to comply with these requirements
leads to the application of the withholding tax on all sales.

44. In any event, the conditions of sale (wholesale price, retail price, trade discounts,
etc.) may also constitute a criterion for assessment.

b. Concerning the withholding tax applicable to purchases from industrialists

45. Since the 2022 Finance Law, the withholding tax is compulsorily levied on all
sales made by industrialists, producers, importers and forestry operators, regardless of the status
of their customers, whether or not they are traders.

46. With the entry into force of the 2023 Finance Law, purchases made directly from
industrialists by non-professional taxpayers are, in the same way as wholesale purchases from
General Tax Code – 2023 Official Edition - 471
importer-distributors, deemed to be made for resale purposes, and therefore liable to withholding
tax at the rate of 10%.

47. In the implementation of this measure, non-professional taxpayers are to be

understood as those who do not fall under one of the following tax regimes: the real regime, the
simplified regime, the NPO regime or the discharge tax.

c. Concerning the withholding tax applicable to purchases made by NPOs

48. As an exception to the rule that the withholding tax applies to all purchases from
industrialists, importers and loggers, the 2023 Finance Law excludes NPOs from the scope of this
levy.

49. Consequently, purchases made by the said organisations do not give rise to a withholding
tax, even if they carry out a commercial activity on an ancillary basis.

50. This exemption is subject to the presentation to the supplier of a valid tax clearance
certificate justifying that the taxpayer is registered to the NPO regime.

51. Frontline services will be required to ensure during audit operations that this
exemption is applied exclusively to entities that can prove their NPO status.

52. This measure applies to operations carried out as of 1 January 2023, for which the
declarations are due by 15 February 2023 at the latest.

o Section 70.- Increase from 15% to 30% of the capital gains tax on income paid to
tax havens

53. The 2023 Finance Law introduces a new rate for the calculation of the capital
gains tax (IRCM).

54. This rate, set at 30%, applies to income from movable capital paid to any individual or
legal entity domiciled or established in a territory or state considered a tax haven. It is increased
by 10% for ACTs.

55. This measure concerns the income listed by the provisions of articles 35 and 36 of the
CGI, in particular: the proceeds of shares, capital shares and similar income; income from bonds;
income from debts, deposits, guarantees and current accounts; gains realised on the occasion of
the sale of shares, bonds and other capital shares.

56. For reminder purposes, for the application of the 30% rate, a State or territory is
considered a tax haven, per the provisions of article 8 ter paragraph 3 of the General Tax Code:
- whose income tax rate for individuals or legal entities is less than one-third of the ordinary law
rate applicable to the paying party. In this respect, any country or jurisdiction with a corporate
income tax rate of less than 10% and a personal income tax rate of 11.66% is considered a tax
haven based on the tax rate criterion;
- considered as non-cooperative in terms of transparency and exchange of information for tax
purposes by international financial organisations. The services will refer in this respect to the list
published by the OECD Global Forum of which Cameroon is a member.

General Tax Code – 2023 Official Edition - 472

57. To determine the capital gains tax rate applicable to payments of interest, dividends,
income or other products of securities, the legal debtors shall henceforth require the beneficiaries
of the said sums to provide proof of their identity, the indication of their real domicile as well as
their tax identification number, under section 78 of the GTC.

58. The new rate of 30% applies to all income from capital gains due as of 1 January 2023.

o Section 91.- Extension of the preferential gross margin regime to taxpayers under
the simplified tax regime.

59. Until 31 December 2022, the preferential regime of the advance income tax on the gross
margin for companies in sectors with an administered margin was limited to companies covered
by the actual regime, excluding those covered by the simplified regime, even though the latter
carries out operations eligible for this regime.

60. By amending the provisions of Article 91 of the CGI, the legislator extends the benefit of
the preferential gross margin scheme to taxpayers under the simplified scheme.

61. It remains understood that taxpayers under the simplified scheme may, in the same way
as those under the actual scheme, opt for the common law scheme when it is more favourable to
them. In this case, the advance payment is settled at the rate of 5.5% applied to the turnover for
taxpayers under the simplified scheme, and 2.2% applied to the turnover for those under the actual
scheme.

62. Similarly, when the taxpayer carries out mixed activities (activities with a free margin
and activities with an administered margin), the ordinary law advance payment system applies to
the share of turnover relating to the activity with a free margin.

63. This measure shall apply to transactions carried out as of 1 January 2023.

o Section 93 quater.- New modalities of attaching certain new taxpayers to the actual
system of assessment

64. Since the overhaul of the tax regimes under the 2012 Finance Law, turnover has
become the main criterion for classifying taxpayers in different tax regimes.

65. Thus, only taxpayers with an annual turnover equal to or higher than FCFA 50 million
are classified under the actual tax regime, which makes them liable to VAT, allowing them to
invoice and deduct the said tax.

66. With the 2023 Finance Law, the following taxpayers are automatically included in the
actual system, regardless of their turnover:

- New taxpayers in the oil, mining, gas, credit, microfinance, insurance and mobile phone sectors.
It is recalled that these companies are automatically attached to the Large taxpayers Office, per the
terms of circular N0 06/MINFI/DGI/DER of 28 April 2014 specifying the criteria for attaching
companies to the management units of the DGT

- New taxpayers who justify an approval to one of the schemes of Law N 0 2013/004 of 18 April
2013 to lay down incentives for private investment in the Republic of Cameroon. The latter are
automatically attached to the competent medium-sized taxpayers' office.

General Tax Code – 2023 Official Edition - 473

- Holders of notarial offices. The latter must henceforth be attached to the real regime and be under
the authority of the CIMES when they are established in tax regions that do not have specialised
tax centres in charge of the liberal professions.

67. The Division in charge of registration shall undertake, before 31 March 2023, the
necessary steps for the systematic attachment to the real regime and the transfer to the competent
tax management units of the holders of notarial offices and the above-mentioned new enterprises
when they register. Likewise, existing businesses in the above categories are transferred to the
competent management units at the discretion of the DSSI.

- MODIFICATIONS ON TAX INCENTIVES

o Section 119 bis.- Institution of the Integrated Tax Partnership (ITP) scheme

68. Established administratively since 2021 as one of the instruments to promote the
migration of economic agents from the informal to the formal sector and to optimise the
performance of the under-taxed branches of our economy, the ITP scheme is now enshrined in law
through the 2023 Finance Law.

a. The Integrated tax partnership notion

69. The Integrated Tax Partnership is a platform for collaboration and mutual assistance
between the tax administration and taxpayers. It aims to promote tax compliance through a
renewed approach to dialogue, support and facilitation of tax obligations.

b. The procedure for setting up an Integrated Tax Partnership (ITP)

- Criteria for eligibility

70. The ITP is open to any association of taxpayers from all sectors of the economy.

71. In this regard, the association must have a minimum level of internal organisation and
legal recognition.

- The signing of the partnership agreement

72. The Integrated Tax Partnership is materialised by a memorandum of understanding signed

between the tax administration (the Head of the Regional Tax Centre with territorial jurisdiction)
and the taxpayer group.

73. A model partnership agreement is attached to this circular.

74. The initiative for concluding an Integrated Tax Partnership protocol lies with either the
taxpayers or the administration:

- when the initiative stems from the taxpayers, they are obliged :

 firstly, to form an association, and then to appoint a representative with credibility, an established
reputation in the sector and a mastery of both the players and the functioning of the organisation;
 secondly, to send a letter to the Head of the competent Regional Tax Office to request the signing
of the said partnership agreement.

General Tax Code – 2023 Official Edition - 474

- when the initiative stems from the administration, the Head of the competent Regional Tax
Office is responsible for identifying the sectors deemed eligible, and for entering into talks with
the representatives of the latter.

c. The obligations of the various parties

75. The Integrated Tax Partnership provides for obligations for each of the parties.

- The obligations of the tax administration

76. Under an Integrated Tax Partnership, the tax administration undertakes to provide
taxpayers in the sector with the following facilities

 exemption from tax audits for the period not time-barred from the date of their accession;

 the granting of penalty remissions and preferential payment moratoria;

 the provision of all updated legislative and regulatory texts and all publications useful for the
fulfilment of tax obligations;

 the establishment of a permanent framework for consultation, with taxpayers being able to refer
at any time to the contact person designated by the tax administration;

 the guarantee of the speedy resolution of difficulties brought to the attention of the services by
the integrated tax partner;

 logistical support for the integrated tax partner in awareness-raising, training and possibly census
operations carried out on its initiative.

77. The heads of regional tax centres publish the list of members registered in the Integrated
Tax Partnership. Only the latter benefit from the facilities provided for under this scheme.

78. Taxpayers who refuse to join the partnership set up for their sector of activity must be
subject to all the tax penalties provided for in the Manual of Tax Procedures in the event of non-
compliance with their tax obligations.

- The obligations of the integrated tax partner

79. As the representative of the operators in the sector or sub-sector of activities that they
represent, integrated tax partners undertake to promote tax compliance within their associations
based on the following quantitative indicators

 improvement of the registration rate in the sector;

 improvement in the rate of filing by members;
 improvement in the rate of payment of taxes by members.

80. As such, the following actions shall be undertaken, among others:

 provide the list of taxpayers registered in the partnership with their unique identification number
(NIU), their location, their telephone number;

 provide a list of all the stakeholders in the sector of activity, distinguishing those who adhere to
the protocol;

General Tax Code – 2023 Official Edition - 475

 conduct awareness campaigns among taxpayers in the said sector with a view to their census,
registration and regular fulfilment of their reporting and payment obligations;

 ensure the effective participation of all taxpayers registered in the partnership in outreach and
awareness campaigns organised in synergy with the tax administration;

 encourage taxpayers enrolled in the partnership who have already benefited from the exemption
from control over the period not prescribed before their enrolment, to participate effectively in the
compliance dialogue initiated by the tax administration to avoid any programming in tax control;

 ensure that the tax authorities only apply penalties in principle when issuing tax reminders
following tax audits.

d. Tools to be deployed for the optimal functioning of the partnership protocol

81. The following tools will be used to ensure that the reciprocal commitments of the parties
to the protocol are properly implemented:

 information and awareness-raising: this is done by making available documentary elements

(legislative and statutory texts, various publications, teaching aids, etc.) on the one hand, and
sensitisation campaigns among member taxpayers of their rights and obligations on the other;

 training: specific trainings could be provided for members of the ITP on particular topics;

 assistance and support in fulfilling tax obligations and taking steps to benefit from tax
advantages;

 periodic evaluation of compliance with commitments: on a monthly or quarterly basis, the

heads of regional tax centres must organise meetings to evaluate the commitments of the parties
to the partnership protocol.

o Sections 122, 124 and 124 A.- Measures to promote the import substitution policy

82. To enhance the import-substitution policy, the following three levers have been used in
the 2023 Finance Law at the fiscal level:

- the consolidation of existing incentive measures to promote the agricultural, livestock and
fisheries sectors;

- the development of additional specific measures for companies processing local raw materials

- the rationalisation of the promotion of drinks produced from local raw materials.

 Section 122.- Strengthening of the measures for the promotion of the agricultural sector
(agriculture, livestock and fisheries)

83. The 2023 Finance Law has strengthened tax incentives for companies in the agriculture,
livestock and fisheries sectors. Previously confined to the investment phase (a), the facilities are
now provided to actors in this sector during the exploitation phase (b).

e. During the installation phase :

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  Incentives granted

84. Enterprises in the agricultural production, livestock and fisheries sectors benefit from the
following tax advantages during the investment phase
- exemption from payroll taxes and employers' contributions on salaries paid to seasonal
agricultural workers ;
- exemption from VAT on the purchase of pesticides, fertilisers and inputs, as well as agricultural,
livestock and fisheries equipment and materials listed in the annexe to Title 1 of the GTC setting
out the list of VAT-exempt agricultural, livestock and fisheries equipment and materials
- exemption from registration duties on transfers of land used for agriculture, livestock and
aquaculture;
- exemption from registration duties on loan agreements intended to finance agricultural, livestock
and fisheries activities;
- exemption from property tax for properties belonging to agricultural, livestock and fisheries
enterprises and used for these activities, except for office buildings.

 Procedures to benefit from these incentives

85. To benefit from these exemptions, the company is not required to apply for an exemption
certificate. However, the tax administration reserves the right to carry out compliance audits of
transactions that have benefited from these exemptions.

86. However, in the specific case of registration duties on transfers of land or loan
agreements intended to finance agriculture, the exemption is subject to the presentation of an
exemption certificate issued by the Director General of Taxes.

87. Applications for exemption from registration duties, duly stamped, shall be accompanied
by a certificate from the head of the administration in charge of agriculture or livestock, justifying
the allocation of the land to agriculture, livestock and aquaculture.

88. The deeds in question are declared online using the exemption certificate number. The
departments responsible for the follow-up of the derogation schemes are required to send the
references of the said certificates to the Division in charge of information technology for entry
online.

89. As in the past, the above exemptions shall not be cumulated with the tax benefits granted
under the regime of Law No. 2013/004 of 18 April 2013 to lay down incentives for private
investment in the Republic of Cameroon.

f.The operational phase

90. During the operational phase, the following incentives are granted to individual farmers
as well as to companies in the agricultural, livestock and fisheries sectors.
- For individual farmers

 Incentives granted :

i. During the first five (05) years of operation

- Exemption from the business licence;

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 - Exemption from the advance income tax and the minimum income tax ;
- Exemption from the income tax.

ii. Beyond the fifth (5th) year :

- Exemption from the business licence ;

- Payment of a flat-rate income tax at the rate of 0.5% of turnover, plus 10% for ACTs.

NB: This tax is withheld at source by the purchasers of the said products in case they are entitled
to withhold taxes at source.

 Scope of application

91. Individual farmers, including those constituted in the form of a cooperative society or
common initiative group (CIG), engaged in agricultural production, livestock farming and fishing,
are eligible for the above facilities.

92. Individual farmers engaged in agricultural production, livestock farming and fishing shall
be understood, within the meaning of Article 30 of the Revised Uniform Act on General
Commercial Law (AUDCG), as individual entrepreneurs, individuals who, upon simple
declaration, engage in one of these activities.

93. This does not apply to companies established as corporate entities (public limited liability
companies (PLC), Private Limited Liability Companies, etc.).

- For companies

94. Companies operating in the agricultural, livestock and fisheries sectors which are not
classified as individual farmers may benefit from the tax advantages provided for by the law of 18
April 2013 establishing incentives for private investment. To do so, they must first apply for
approval from the agencies in charge of investment promotion.

95. It is important to specify that companies in these sectors which do not apply for approval
under one of the schemes of the aforementioned law of 18 April 2013 remain eligible for the
benefit of the exemptions on indirect taxes provided for in section 122. a of the GTC, in the
investment phase.

g. Miscellaneous and transitional provisions

96. The facilities granted by this scheme come into force as of 1 January 2023.

 Section 124.- Support measures for the promotion of beverages produced from local raw
materials

97. Since the 2017 Finance Law, beverages produced exclusively from raw materials
sourced from local agriculture are exempt from the payment of the additional specific excise duty.

98. In case of absolute unavailability of input on the local market, these beverages could
benefit from the said exemption as long as the percentage of raw material from local agriculture is
not less than 40% of the components used.

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99. To further encourage the use of local inputs, in line with the import-substitution
policy, the legislator has reinforced this specific tax regime by encouraging new beverages
produced exclusively from local raw materials through :

- A 30% reduction in the taxable base for ad valorem excise duties;

- The authorisation of the Minister in charge of finance (MINFI) to waive the required 40%
threshold in the event of unavailability of local raw materials.

a. 30% reduction in the taxable base for ad valorem excise duties

100. From now on, in addition to the exemption from specific excise duties, duly approved
new beverages produced and packaged exclusively from local raw material will benefit from a
30% reduction in the taxable base for ad valorem excise duties during the first three years of
operation.

101. The 30% allowance on the tax base of the said products cannot be cumulated with the
10% allowance granted under section 141 bis of the General Tax Code to beers with an alcohol
content of 5.5 or less.

102. As this is a one-off measure, the benefit of this advantage is granted to duly accredited
beers for a period of three years, starting from the date on which approval for the said scheme is
granted by the tax authorities.

103. For beverages already approved for this scheme, they shall benefit from the said
measure for a period of three years from 1 January 2023, i.e. until 31 December 2025.

b. The authorisation of MINFI to waive the required 40% threshold in the event of
unavailability of local raw materials

104. In case of unavailability or insufficient availability of local raw materials for duly
approved products, the Minister in charge of finance may grant one-off and time-limited
derogations to the minimum 40% threshold required.

105. Proof of the lack of local raw materials is incumbent on the Ministers in charge of trade
and agriculture.

106. Applications for exemption from the 40% threshold, duly stamped, shall be submitted to
the tax authorities and forwarded to the Minister in charge of finance after examination by the
structure in charge of exemption schemes. They must include the decision to waive the threshold
signed by the ministers in charge of trade and agriculture.

107. If necessary, the structure in charge of monitoring derogation regimes may call upon
external experts to examine these requests.

108. The reply from the Minister in charge of finance granting the waiver must specify the
period for which it is granted.

109. The absence of a response from the Minister in charge of finance within 60 days shall
result in the rejection of the request.

General Tax Code – 2023 Official Edition - 479

110. The derogation granted shall be subject to an annual evaluation by the services in charge
of monitoring the derogation schemes, the tax centre of the producing company, as well as the
ministers in charge of trade and agriculture, to assess the evolution of the availability of the local
raw material concerned.

c. Miscellaneous and transitional provisions

111. The requirements to benefit from the regime of promotion of new local drinks, and the
conditions of granting the related approval, remain spelt out by the terms of points 114 and
following the circular N°001/MINFI/DGI/L of January 12, 2021, specifying the application
modalities of the finance law for the year 2021.

 Section 124 A.- 50% allowance on the monthly income tax instalment for companies
processing local raw materials

112. Among the measures aimed at promoting import substitution enshrined in the 2023
Finance Law, there is a 50% allowance on the monthly income tax instalment for companies that
process local raw materials into finished products.

a. Eligible companies

113. Companies involved in the processing of raw materials from the following sectors into
finished or semi-finished products are eligible for this preferential scheme :

- Agriculture is understood as the cultivation of land ;

- Breeding is understood as the maintenance and multiplication of animals for human use ;

- Fishing is understood as the cultivation of fish and other fishery resources ;

- Leatherwork, which refers to leather products obtained from the raw material of animal skin
through tanning that preserves the natural shape of the skin fibres;

- Cabinetmaking is understood as all the activities involved in the manufacture of wooden

furniture and panels, consisting of a carpenter's frame to which are applied sheets of precious wood
called veneers or any other material which entirely or partially conceals the frame.

114. Companies dealing with the storage, transport, marketing or sale of the above-mentioned
products are excluded from this scheme.
b. Conditions to be met

 Conditions on substance

115. To benefit from the support scheme for local processing, the main raw material of the
finished product must be locally sourced from one of the above sectors.

116. Similarly, the packaging of the product must be local; this implies that the packaging,
labelling and capping if any, must be made locally from local raw material.

 Conditions of style

General Tax Code – 2023 Official Edition - 480

117. The application of this preferential regime is subject to prior validation by the tax
authorities.

118. As such, an application must be submitted to the Director General of Taxation. This must
be stamped at 25,000 FCFA, under the provisions of Articles 470 bis and 557 bis of the CGI and
accompanied by :
- A copy of its trade register and articles of association for companies ;
- A copy of its tax registration certificate and those of its suppliers of essential inputs for the
manufactured product (raw material and local packaging, if applicable);
- A valid tax clearance certificate and those of its suppliers of essential inputs for the manufactured
product (raw material and local packaging, if applicable);
- Proof of the sources of supply of raw materials;
- The production diagram detailing the composition of the finished products.

119. The structure in charge of the follow-up of exemptions shall examine, within fifteen (15)
days, the requests for validation of the promotion and processing of local raw materials. The said
structure may, if necessary, call upon the assistance of sectoral ministries or external experts to
examine the applications.

120. At the end of the examination, the Director General of Taxation notifies the applicant of
his decision.

c. The incentive granted

121. Companies in the above-mentioned sectors, duly approved by the tax authorities, are
entitled to a 50% allowance on the monthly income tax instalment and the minimum tax.

122. The allowance thus granted is valid for a period of five (05) years, starting from the date
of approval.

d. Miscellaneous and transitional provisions

123. The incentives provided for by this scheme, which come into force on 1 January 2023,
cannot be combined with any other tax incentive scheme provided for by the General Tax Code or
any other specific text.

- MODIFICATIONS ON THE VALUE-ADDED TAX AND EXCISE DUTIES

o Section 128 (6).- Exemption from VAT on the sale of local products by farmers,
breeders and fishermen

124. The amendment to section 128(6) of the General Tax Code is intended to extend the scope
of the exemption from VAT to sales of local products.

125. From now on, provided that they are directly sold by a farmer, a livestock breeder or a
fisherman, raw products are exempt from VAT, regardless of their tax regime.

126. The term "raw product" shall be understood to mean any product resulting from
agricultural, fisheries and livestock activities carried out on national territory, which has not

General Tax Code – 2023 Official Edition - 481

undergone any processing. This includes plantain, tubers, meat for consumption, potatoes, millet,
maize, and various fruits and vegetables.

127. Direct commercialisation shall be understood to mean the sale by individual farmers,
including those in the form of cooperatives or Common Initiative Groups (CIGs), of raw products
to final consumers or businesses.

128. Consequently, sales made by agricultural companies, intermediaries and distributors of

such products remain liable to VAT where they are taxable.

129. This measure shall apply to all transactions invoiced as of 1 January 2023.

o Section 128 (6). - Exemption from VAT on purchases of essential foodstuffs by public
entities in charge of managing security stocks

130. The Finance Law 2023 established the exemption from VAT of purchases of essential
foodstuffs made by public entities in charge of regulating or managing security stocks, such as the
Office céréalier and the Mission de Régulation des Approvisionnements des Produits de grande
consommation (MIRAP).

131. To benefit from this exemption, these purchases must be made from farmers, breeders
and fishermen, including when they are constituted in the form of a cooperative or a Common
Initiative Group (GIC). Thus, purchases from distributors of such products remain liable to VAT.

132. This measure applies to all transactions invoiced as of 1 January 2023.

o Section 142 (9). - Reduction of the specific excise duty rate on non-returnable
packaging

133. Since 1 January 2019, the excise duty on non-returnable packaging, set at CFAF 5 per
unit of packaging, is capped at 10% of the value of the unit price of the product.

134. With the entry into force of the 2023 Finance Law, this ceiling is now reduced to 5%,
based on the same basis, i.e. the unit price of the product.

Example

For a bag containing 10 sweets that cost CFAF 25 each, i.e. 250 FCFA per bag, the excise duty is
calculated as follows
 Number of packages: 10
 Price per bag of sweets: FCFA 250 (i.e. number of units of sweets * unit price)
 Specific liquidated DA: 10 * 5 FCFA (number of packages*price) = 50 FCFA
 Excise duty ceiling/unit: 5% * 25 FCFA (ceiling * product price) = 1.25 FCFA
 Excise duty to be paid: 10 * CFAF 1.25 (number of packages * ceiling tariff) = CFAF 12.5.

135. This measure applies to deliveries and imports of products packaged in non-returnable
packaging from 1 January 2023.

General Tax Code – 2023 Official Edition - 482

- PROVISIONS RELATING TO THE TAX ON MONEY TRANSFER

o Section 228 quinquies.- Capping of the money transfer tax

136. Introduced by the 2022 Finance Law, the Money Transfer Tax (MTT) is charged at a rate
of 0.2% of the amount (excluding VAT) of the sums transferred or withdrawn, regardless of the
company providing the payment service.

137. While maintaining this 0.2% rate, the legislator now sets a cap for certain transfer
transactions.

a. The money transfer transactions covered by the cap

138. The cap shall apply exclusively to postal money transfer transactions carried out by
service providers duly authorised by the Ministries in charge of finance and post and
telecommunications.

139. Postal money transfer transactions shall be understood, within the meaning of Article 4
of Law No. 2020/004 of 23 April 2020 governing postal activity in Cameroon, as any movement
of funds or money (cash order), on the order of a customer, with a view to payment at sight for the
benefit of a correspondent, without transiting through a bank or postal account, whether this
movement is executed by physical or electronic means. This applies in particular to transactions
carried out by the companies Campost, Express Exchange and Express Union.

140. In this regard, the tax on other money transfer transactions falling within the scope of this
levy remains at a rate of 0.2% on the amount of the sums transferred or withdrawn, excluding tax,
without any ceiling. This is the case for transfer operations carried out by mobile telephone
operators.

b. The cap

141. For postal money transfer transactions, the MTT is now capped at the amount of the
commission charged by the service provider.

Example

What is the amount of the MTT for a postal money transfer transaction of FCFA 1,800,000, given
that the service provider invoices its client a commission of FCFA 2,000 including tax?
- The amount transferred: FCFA 1 800 000
- Theoretical ATT due: 0.2% * 1,800,000, i.e. FCFA 3,600
- NB: as the theoretical amount of the tax (FCFA 3,600) is higher than the commission received,
FCFA 2,000, the amount of the tax must be capped at the commission excluding tax, i.e. FCFA
1,677 (2000/1.1925).

c. Entry into force

142. The cap on the MTT on postal money transfer transactions shall apply to all taxable
transactions carried out from 1 January 2023.

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- PROVISIONS RELATING TO THE SPECIAL TAX ON PETROLEUM PRODUCTS

o Sections 229, 231, 232, 233, 234, 235 and 237 (1) of the GTC.- Extension of the scope
of the Special Tax on Petroleum Products (STPP)

143. The amendments to Articles 229 et seq. of the General Tax Code extend the scope of
application of the STPP to natural gas for industrial use.

a. Scope

144. Under the provisions of section 229 above, natural gas for industrial use is henceforth
liable to the STPP.

145. This levy does not apply to gas acquired by companies producing electricity for the
general public, to gas intended for the local production of liquefied gas and to the gas used by
households.

146. Natural gas production and distribution companies are legally liable for the STPP on
natural gas. Industrial companies, except those engaged in the production of electricity for the
general public and domestic gas, are the actual liable persons.

b. Taxable event and act constituting liability

 Taxable event

147. Within the meaning of section 232 of the General Tax Code, the chargeable event for the
STPP for natural gas for industrial use is the delivery of taxable products by the companies
producing or distributing the said gas.

 Act constituting liability

148. The TSPP for natural gas for industrial use becomes payable at the same time as the
chargeable event.

c. Rate and basis of assessment

149. The rate of the STPP is set at CFAF 70 per cubic metre of natural gas for industrial use
falling within the scope of this levy.

150. If gas for industrial use is marketed in units of measurement other than the cubic metre,
the person legally liable for payment is required to convert the quantities sold into cubic metres to
declare the said tax.

d. Collection, filing and remittance

151. The STPP on natural gas for industrial use is collected by the production or distribution
companies.

152. The STPP collected by the production or distribution companies of natural gas for
industrial use must be remitted no later than the twentieth (20th) of each month into the account
of the collector of the tax management unit to which the company is attached for the operations
carried out during the previous month.

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153. In the case of direct importation by the company, without recourse to local producers or
distributors, the tax is liquidated by the company and paid to its tax management unit before the
20th of the month following the importation.

e. Sanctions and audit

154. The rules on penalties and audit procedures relating to the STPP on natural gas for
industrial use are set out in the Manual of Tax Procedures.

f.Earmarking of the proceeds of the STPP on natural gas for industrial use

155. Unlike the STPP on other combustibles (super and diesel), whose proceeds are partially
earmarked to the Road Fund, the proceeds of the STPP on natural gas for industrial use are entirely
allocated to the State.

g. Entry into force

156. This measure shall apply to supplies made from 1 January 2023.

- PROVISIONS RELATING TO REGISTRATION AND STAMP DUTIES

o Sections 547 et seq.- Adjustment to the rates of stamp duties based on paper size and
specific stamp duties

157. The rates of the paper size stamp duty as well as those of some specific stamp duties have
been readjusted in the Finance Law for the year 2023.

a. The stamp duty based on paper size

158. The rate of stamp duty on normal paper and a half sheet of normal paper is increased from
FCFA 1,000 to FCFA 1,500.

159. The rate of stamp duty on registered paper remains fixed at FCFA 1,500.

b. The stamp duty on certain specific documents

160. The new specific stamp duty rates apply to the following documents
- entry and exit visas on foreign passports ;
- the residence permit ;
- residence card; - driving licence
- driving licences
- the permit to carry arms;
- permits and licences for hunting activities;
- bill of lading;

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- certificates of registration of machines subject to the tax on games of chance and entertainment,
as well as their duplicates.

161. The rate of stamp duty on identity cards issued to persons of Cameroonian nationality
remains fixed at CFAF 1,000.

162. It is specified that the number of entries does not affect the rate of stamp duty for entry
and exit visas on foreign passports. In this regard, the applicable rate is fixed at
- FCFA 100,000 for stays of less than six (06) months. This rate is increased to FCFA 150,000 for
express visas;
- FCFA 150,000 for stays of more than six (06) months. This rate is increased to FCFA 200,000
for express visas.

163. The new rates of stamp duty specific to certain updated documents are listed in the annexe
to this circular.

164. The structures in charge of fiscal values and information technology are responsible, each
in its area, for implementing the necessary IT parameters for the application of these new rates.

c. Graduated stamp duties

165. The new rates of graduated stamp duty applicable to the documents referred to in section
585 (1) of the General Tax Code are now set as follows

- F CFA 25,000 for the value between 0 and 1,000,000 F CFA ;

- FCFA 50,000 for the value between FCFA 1,000,001 and 20,000,000;
- FCFA 75,000 for the value between FCFA 20,000,001 and FCFA 50,000,000;
- FCFA 150,000 for the value between FCFA 50,000,001 and 100,000,000;
- FCFA 250,000 for the value between 100,000,001 and 500,000,000 FCFA;
- FCFA 400,000 above FCFA 500,000,000.

166. It should be noted that documents subject to graduated stamp duty remain liable to stamp
duty on paper size at the new rate in force, by the provisions of section 587 of the General Tax
Code.

d. The automobile stamp duty

167. As of 1 January 2023, the rates of automobile stamp duty collected by insurance
companies are fixed as follows:
 For public vehicles for the transport of passengers and goods
- Vehicles from de 02 to 7 HP …… 15 000 FCFA ;
- Vehicles from 08 to 13 HP …...25 000 FCFA ;
- Vehicles from 14 to 20 HP ….. 50 000 FCFA ;
- Vehicles above 20 HP....150 000 FCFA.

 For other vehicles

- Vehicles from 02 to 7 HP …… 30 000 FCFA ;

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- Vehcles from 08 à 13 HP …...50 000 FCFA ;
- Vehcles from 14 à 20 HP ….. 75 000 FCFA ;
- Vehicles above 20 HP....200 000 FCFA.

168. Other vehicles referred to above shall be understood to mean vehicles not used for the
public transport of persons and goods.

169. Also, the application of the rate of the automobile stamp duty on vehicles used for the
public transport of persons and goods is subject to the production by the owner of the vehicle to
his insurance company of a valid transport licence duly issued by the competent authority, by the
provisions of Article 3 of Decree No. 2022/8801/PM of 10 October 2002 to lay down the
conditions of access to the professions of road transport operator and auxiliary road transport
operator.

170. The Division in charge of information technology, in collaboration with the National
Directorate of Insurance and the Association of Insurance Companies (ASAC), is invited to take
the necessary steps to put in place an electronic monitoring system for stamp duty.

e. The airport stamp duty

171. The rates of airport stamp duties for international flights outside the CEMAC zone are
now set as follows
- FCFA 40,000 per person and per journey in economy class ;
- FCFA 120,000 per person and per journey in business class.

172. The rates of airport stamp duty remain unchanged for national flights (CFAF 1,000) and
flights within the CEMAC zone (CFAF 25,000).

173. Business class includes all categories of air tickets above economy class, except premium
class. The latter comes under the economy class.

174. As a transitional measure, tickets for international flights outside the CEMAC issued in
2022 based on the old tariffs may be used until 31 March 2023 without increasing the initial tariff.
As of 1 April 2023, all tickets for international flights outside CEMAC, regardless of the date of
purchase, must be accompanied by a stamp duty at the current rates.

175. In this regard, the management services shall require airlines to attach to their monthly
declaration for the month of February 2023, a summary statement of tickets for international flights
outside CEMAC issued in 2022 and not yet used.

f.Miscellaneous provisions

176. The procedures for the collection, payment and enforcement of the various stamp duties
remain unchanged.

177. The departments responsible for the management of stamps and fiscal values shall
proceed without delay, in conjunction with the usual technical partners, to configure the franking
machines to the new rates.

178. The new stamp duty rates shall apply as of 1 January 2023.

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- PROVISIONS RELATING TO TAX PROCEDURES

o Section L7.- The generalisation of electronic tax payments to all taxpayers

179. Until 31 December 2022, electronic payment was the compulsory method of payment of
taxes for companies under the jurisdiction of the Large taxpayers' office.

180. The 2023 Finance Law extends this exclusive payment method to all structures under the
responsibility of specialised tax management units, in particular, the Medium size taxpayers'
offices (MTO) and the Specialised taxpayers' offices for the liberal professions (CSIPLI).

181. The modalities of payment of taxes by electronic payment are specified by the terms of
points 32 and following circular N°0006295/MINFI/DGI/DGTCFM of 21 July 2021 specifying
the modalities of payment, reconciliation, issuance of the electronic receipt and accounting of tax
revenues.

182. This measure shall apply to payments made as of 1 January 2023.

o Section L8 quinquies, M 99 and M 104.- institution of the beneficiary ownership

standard

183. The 2023 Finance Law transposes the beneficial owner standard into our domestic
legislation to strengthen our country's compliance with international standards on tax transparency.

184. The modalities of implementation of this standard will be specified by a specific text.

185. The unit in charge of the international exchange of information will take the necessary
steps to finalise this specific text.

o Section M 14 bis.- Clarification on the duration of on-the-spot tax audits

186. The 2023 Finance Law confirms the duration of on-the-spot audit operations as provided
for in section 1 of Article M 40 of the General Tax Code at three (3) months. It also recalls the
modalities for calculating the duration of the said on-site control operations.

187. As such, it is specified that the duration of on-the-spot audit operations in a company
starts from the date of the effective start of the work, mentioned in the report drawn up during the
first on-the-spot intervention.

188. It should be recalled that the administration may extend the above three (03) month period
in the event of duly justified exceptional circumstances.

189. The above-mentioned period shall be automatically extended by nine (9) months in the
following cases

- in the case of a transfer pricing audit, from the date of actual receipt of the complete transfer
pricing documentation

- in the case of the implementation of the international exchange of information procedure, from
the date of sending the request for information.

190. As this is a simple clarification measure, these provisions apply both to audit procedures
initiated on or after 1 January 2023 and to those in progress.

General Tax Code – 2023 Official Edition - 488

 o Section L 22 ter.- Legal status and framework of the compliance dialogue procedure

191. The 2023 Finance Law provides a framework for the compliance dialogue procedure as
part of the monitoring of taxpayers' compliance by the tax administration.

192. The following points specify the concept of compliance dialogue (1), its conditions (2)
and implementation modalities (3) and finally the scope of the said procedure (4).

i. The compliance dialogue notion

193. The compliance dialogue is a tax monitoring method that allows the administration to
encourage the taxpayer, through an adversarial exchange, to spontaneously regularise his
declarative situation, without incurring sanctions.

194. As such, it is an autonomous procedure, distinct from the procedures of control on

documents, requests for clarification or justifications provided for in Article L 21 of the LPF.

195. Unlike the above-mentioned audit procedures, the compliance dialogue procedure cannot,
under any circumstances, lead to a notification of adjustments or an arbitrary assessment. It is
therefore simply a tool for promoting tax compliance and monitoring taxpayers' declarative
behaviour.

196. Consequently, the frontline services are required to strictly observe the terms and
conditions of implementation of this procedure, which is intended, upon its conclusion, to enable
the administration to collect revenue from any expected spontaneous regularisations and to enable
taxpayers to bring their tax obligations up to date.

ii. Conditions for the implementation of the compliance dialogue procedure

a. Substance

197. Under the provisions of the first paragraph of section M 22 ter of the General Tax Code,
the administration may, based on the returns filed by a taxpayer or extra-accounting information
in its possession, initiate a compliance dialogue aimed at clarifying and, where appropriate,
regularising the tax situation of the latter.

198. This implies that to apply this procedure, the administration must rely on a deficiency or
an omission likely to affect the fullness, sincerity and accuracy of the taxpayer's return. Moreover,
the deficiency or omission must be non-accounting. As in the case of desk audits, the
administration cannot require the production of accounting documents in the context of a
compliance dialogue procedure.

199. Failure to comply with the above substantive requirements will result in the invalidity of
the compliance dialogue procedure initiated by the administration.

b. Style

200. The tax office to which the taxpayer belongs initiates the compliance dialogue procedure.

201. Thus, when the management services find shortcomings or omissions in a taxpayer's
returns, they send the taxpayer a written invitation to a working session. This invitation must reach
the taxpayer at least eight (08) days before the date of the said meeting.

General Tax Code – 2023 Official Edition - 489

 202. It should be noted that the eight (08) day period is a clear period calculated from day to
day. As such, the day of notification of the invitation is not counted.

For instance, for an invitation notified to the taxpayer on 10 January, the time limit runs from 11
January and the working session must be held at the earliest on 18 January.

203. In addition to the purpose of the meeting and the items to be produced, if any, the
invitation letter referred to above and duly signed by the Head of the Tax Office or the Director of
Large Taxpayers Office, must specify the following ;
- the surname, first name or company name of the taxpayer
- the tax identification number (TIN) and exact address
- the period in respect of which the declaration concerned was made
- the nature of the deficiencies or omissions involved;
- the date scheduled for the working session;
- the supporting documents to be produced if any.

204. To prevent any dispute regarding deadlines, the services should systematically ensure that
invitations to working sessions are notified by hand, against a receipt from the taxpayer or his
representative, or by registered letter with acknowledgement of receipt, the postmark being taken
as proof.

iii. Application modalities of the compliance dialogue

a. The duration of the compliance dialogue

205. From the date of the first working session, the compliance dialogue procedure may not
exceed forty-five (45) days.

To illustrate, for a dialogue opened on 18 January, the services have until 3 March to complete the
work.

b. The contradictory nature of the procedure

206. The compliance dialogue procedure is conducted per the "principle of adversarial
proceedings". This implies the obligation for the administration to hold working sessions during
which the taxpayer is allowed to make observations. The taxpayer may be assisted by a CEMAC-
approved tax advisor or an approved management centre of his choice.

207. However, the services shall refrain from carrying out any investigation into the taxpayer's
accounts on this occasion.

c. The formalization of the end of the proceedings through an official report

208. After the compliance dialogue procedure, the tax authorities draw up a report, duly signed
by both parties (see the model in the annexe), in which the observations of the tax authorities, the
observations accepted and/or rejected by the taxpayer and the amount to be adjusted by the
taxpayer are recorded. The report shall mention any refusal to sign.

iv. The scope of the compliance dialogue procedure

General Tax Code – 2023 Official Edition - 490

209. The compliance dialogue procedure cannot, under any circumstances, lead directly to a
notification of a tax adjustment or an ex officio taxation. However, it may lead to :

- either a voluntary correction, if the taxpayer accepts some or all of the administration's
observations (a) ;

- or a proposal for a schedule for an audit, in the event of a disagreement between the parties at the
end of the procedure (b).

a. In case the taxpayer accepts the administration’s observations

210. When the taxpayer acknowledges the validity of the tax administration's observations, the
compliance dialogue procedure leads to spontaneous regularisations.

211. The taxpayer must therefore, based on the above-mentioned report, spontaneously file a
supplementary declaration for the period in question and immediately pay the amount of tax
evaded.

212. If the taxpayer fails to submit a supplementary declaration within eight (8) days of the
signing of the report on the closure of the proceedings, the latter shall become null and void and
the observations of the tax authorities shall be deemed not to have been accepted by the taxpayer.

213. The spontaneous regularisations made in the context of a compliance dialogue procedure
shall not give rise to the application of the increases provided for in Article L96 of the General
Tax Code, per the provisions of Article L34 of the Book of Tax Procedures, insofar as no notice
of verification or notification of control on documents has been notified to the taxpayer on the date
of settlement of the spontaneous regularisations resulting from this procedure. The late payment
interest provided for in Article L 106 of the CGI remains due and must be paid.

214. Regularisations under this procedure are made based on a tax assessment notice generated
by the taxpayer through the website of the Directorate General of Taxes at www.impots.cm. The
Division in charge of information technology shall take all the necessary steps to ensure strict
compliance with these provisions.

b. In case the taxpayer does not accept the observations of the tax administration
should the said observations be partially accepted

215. If at the end of the exchange of views, there are still differences between the parties, the
compliance dialogue procedure may lead to a proposal for scheduling a tax audit by the tax
administration.

216. Scheduling requests are sent by the tax office to the Director General of Taxation. They
must be accompanied by the documents of the compliance dialogue procedure, in particular the
report noting the taxpayer's non-acceptance of the Administration's observations, as well as the
risk analysis which sets out in a reasoned and detailed manner the quantified tax implications.

217. Therefore, no proposal for an audit programme is allowed before the finalisation of the
compliance dialogue procedure.

218. The Division in charge of tax audit programming is responsible for ensuring the timely
scheduling of audit procedures as proposals are received by the services.

General Tax Code – 2023 Official Edition - 491

 219. This provision shall apply to compliance dialogue procedures initiated on or after 1
January 2023.

o Section M 28 bis.- Establishment of a mechanism to improve the quality of

adjustments in tax audits

220. With the 2023 Finance Law, the Director General of taxation may, in the course of a tax
audit procedure, be asked to arbitrate on certain proposed tax adjustments when the differences of
opinion between the taxpayer and the department in charge of the audit are obvious and the
proposed levels of taxation are likely to prejudice the taxpayer's continued activity. This circular
specifies the conditions for referring a case to the Director General of taxation (1) and the
consequences of the referral (2).

1) The conditions for referral

a) Criteria for accepting an appeal

221. Under the provisions of the first paragraph of section M 28 bis of the General Tax Code,
an appeal to the Director General of Taxation may be lodged when the following two cumulative
conditions are met:
- the differences of opinion between the taxpayer and the department in charge of the audit are
obvious concerning one or more of the planned adjustment items;
- the resulting tax levels are likely to harm the continuation of the taxpayer's activity.

i. The presence of a clear difference of opinion between the parties

222. The difference of opinion is deemed apparent when the position of the audit services and
that of the taxpayer being audited cannot be reconciled, either on the legal classification of the
transactions, on the assessment of the facts, or the accounting procedure.

223. This discrepancy must be documented in a report drafted after a working session which
must take place no later than one month from the date on which the taxpayer's observations are
received.

224. To determine whether the differences of opinion between the two parties are obvious, the
parties' positions as documented in the procedural documents should be examined, in particular
the notification of adjustments sent to the taxpayer by the department in charge of the audit
procedure, the taxpayer's observations, and the report stating the difference of opinion.

ii. The resulting tax levels are likely to harm the continuation of the taxpayer's activity

225. The assessment level is deemed likely to harm the continuation of the company's activity
when the proposed assessments in principal and penalties exceed the:

- 7.5% of the turnover of the last financial year for taxpayers reporting to the Large Taxapeyrs
Office (LTO);

- 10% of the turnover of the last financial year for taxpayers under the MTOs or DTOs.

226. In any event, taxpayers must justify in their application the threat posed to their business
by the proposed taxes.

General Tax Code – 2023 Official Edition - 492

a) Types of audit procedures concerned by this measure :

227. The following audit procedures are concerned by these provisions

- the general or partial audit of accounts
- the audit of the overall tax situation
- the spot audit procedure;
- the desk audit.

228. For reminder purposes, the right to refer to the Director General of Taxation for arbitration
provided for by the provisions of section M 28 bis of the Manual of Tax Procedures must be
mentioned in the Charter of rights and obligations of the audited taxpayer.

b) Persons authorised to refer matters to the Director General of Taxation

229. The referral to the Director General of Taxation can be made by all parties involved in
the audit. These are the taxpayers under audit or their duly authorised representatives on the one
hand, and the department in charge of the audit on the other hand.

c) The request

230. The referral to the Director General of Taxation for arbitration shall be made by a simple
written request signed and stamped at FCFA 25,000 and indicating the case number and the period
under audit, the name or company name of the person under audit, and the department in charge
of the audit. The party making the request is required to inform the other party at the time of the
referral.

231. In addition, the request for arbitration must briefly state the facts at issue, the head of the
adjustment envisaged by the administration on the one hand, and on the other hand, the grounds
for disagreement invoked by the taxpayer.

d) When to seek the arbitration

232. The right of referral to the Director General of Taxation can be exercised before the
response to the taxpayer's observations, and in any case, before the assessment notice is issued,
which closes the audit procedure.

2) The consequences of the referral

a) The suspension of the time limits for the audit procedure

233. Under the provisions of section M 28 bis paragraph 2 of the Manual of Tax Procedures,
the referral to the Director General of Taxation for arbitration suspends the countdown of the time
limits of the audit procedure. This suspension takes effect from the day the request for arbitration
is received, as attested by the mail service of the DGT.

234. Therefore, until the formal issuance of the opinion of the Director General of Taxation,
any procedural act performed by the services in charge of audits is null and void.

b) The examination of the arbitration request

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235. The Director General of Taxation shall, at the request of the Division in charge of tax
audits, decide on the admissibility of the application by assessing the obvious nature of the
disagreement between the parties and the potential damage alleged by the taxpayer.

236. Once the Director General of Taxation has recognised the admissibility of the request for
arbitration, it shall be forwarded to the Quality Committee for examination at the request of the
division in charge of audits.

237. The organisation, functioning and composition of the Quality Committee shall be
determined by a service note signed by the Director General of Taxation.

238. The Legislation and International Tax Relations Division is responsible for taking the
necessary steps to finalise the above-mentioned service note, which should also specify the
procedures for examining the said applications.

c) The opinion of the Director-general of Taxation

239. The taxpayer filing the claim will be invited to a working session during which he or she
will present his or her observations. These are subject to an adversarial examination. The taxpayer
may be assisted by a CEMAC-approved tax consultant registered with the tax consultants'
association or by an approved management centre of his choice.

240. The applications examined are brought to the attention of the Director General of
Taxation, together with an analysis note and proposals for a decision by the latter.

241. At the end of the examination of the request for arbitration, the opinion of the Director
General of Taxation shall be notified to the applicant with a copy to the other party.

242. The opinion of the Director General of Taxation shall be binding on the department in
charge of the audit.

243. The notification of the opinion of the Director General of Taxation lifts the suspension of
the procedural deadlines.

244. In the event of persistent differences of opinion between the opinion of the Director
General of Taxation and the taxpayer, the latter shall keep his or her right to litigation, as provided
for in section M 116 et seq. of the Manual of Tax Procedures.

245. These provisions apply to ongoing audit procedures, including those initiated before 1
January 2023.

o Section M 33 bis.- Strengthening the rights of taxpayers via the tax ruling procedure

246. Introduced since the 2008 Finance Law, the tax ruling is a formal position taken by the
tax administration when a taxpayer makes a prior enquiry about the application of a tax rule for
his specific situation.

247. The new provisions of paragraph 2 of section M33 bis of the General Tax Code strengthen
this mechanism aimed at providing taxpayers with legal certainty by specifying the deadline for
the administration to respond (a) as well as the scope of the guarantee offered (b).

a. The time frame of the administration's response period

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248. Where a taxpayer submits a written, precise and complete request, the administration shall
issue a ruling within three (3) months.

249. This period shall run from the date of receipt of the request by the Director General of
taxation; the date stamped on the application is proof of this. If the administration informs the
taxpayer that the application is incomplete, the time limit shall run from the receipt of the
additional information requested by the administration.

250. Where the request reaches an operational structure of the Directorate General of Taxation,
the latter shall forward the request to the DGT without delay and inform the applicant accordingly.
In this case, the three-month period shall run from the date on which the Director General of
Taxation receives it.

251. It is recalled that only requests for tax rulings that meet the conditions laid down in
Circular No. 0002/MINFI/DGI/LC/L of 11 January 2008 specifying the terms of application of the
Finance Law 2008 are acceptable.

252. As a reminder, to be admissible, a tax ruling request must meet the following cumulative
conditions
- the request must be addressed in writing to the Director General of Taxation, with a precise
indication of the subject matter, i.e. the rescript ;
- be before the conclusion of the contract, the legal act or the realisation of the project or operation
- include all the elements needed to assess the true scope of the planned operation, through :
 a clear, complete and sincere description of the planned operation
 the exact designation of all parties to the contract and the links between them;
 the production of a copy of all draft documents useful for assessing the scope of the operation,
such as deeds, contracts, agreements and protocols.

b. The guarantee granted by a tax ruling

253. Under the provisions of the first paragraph of section L 33 bis, the administration's
position is binding on the latter. The administration guarantees a taxpayer acting in good faith
against any subsequent change of interpretation.

254. No tax adjustment may be made as a result of a dispute over the assessment of a situation
by a taxpayer acting in good faith and if it is established that the assessment of the situation has
been formally accepted by the administration.

255. The above-mentioned guarantee shall also apply in the event of silence on the part of the
administration beyond the three (03) month period.

256. Thus, the taxpayer's interpretation is deemed to be accepted by the administration and no
adjustment may be applied to him based on his interpretation, provided that he has carried out the
project or executed the contract per the elements produced in his request.

257. A taxpayer may not, however, rely on the assessment of a factual situation concerning
other taxpayers in his case.

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258. It should be noted that the guarantee given to the taxpayer in the context of a rescript is
not intended to prevent the administration from changing its analysis of a factual situation. The
administration can always revoke its position, but it can only do so for the future, without being
able to retroactively change its assessment of a taxpayer's situation by the position it had previously
taken.

259. This measure applies to requests submitted from 1 January 2023.

o Section L 33 ter.- Institution of the advance pricing agreement procedure

260. In line with the measures aimed at strengthening legal stability and as part of the
continued harmonisation of our legislation with international standards, the 2023 Finance Law
enshrines the advance pricing agreement procedure in transfer pricing matters.

261. The modalities of implementation of this procedure will be defined by a specific text.

o Section M 86 bis.- Reinforced disclosure requirements for companies on indirect

sales of shares, bonds and other equity

262. As of 1 January 2023, in addition to the obligation to pay the capital gains tax, companies
carrying out transactions involving the transfer of shares, bonds or corporate units of companies,
including rights relating to natural resources, are subject to the following reporting obligations
- declaration of indirect transfers within a period of fifteen (15) days from the signing of the said
contract(s). This period is extended to three (03) months when the transfer takes place abroad or
involves entities under a foreign law;
- production of documents explaining the method of valuation of the assets transferred. These
documents must both correspond to internationally recognised standards and be expressly
mentioned by the companies and, where applicable, be accompanied by supporting documents
such as the reports of the contribution auditors or any other external certification of the companies
concerned.

263. The disclosure obligations referred to in the above point are incumbent on the entity under
Cameroonian law whose shares, bonds or corporate units are thus transferred.

264. The returns provided for in these provisions shall be made to the tax management unit to
which the taxpayer belongs.

265. Failure by the above-mentioned companies to comply with their filing obligations shall
entitle the tax authorities to proceed by any means with the administrative assessment of the capital
gain derived from the above-mentioned transfer operations, to establish the tax due.

266. Under the provisions of paragraph 3 of section M 86 bis of the Manual of Tax Procedures,
the administrative assessment of the capital gain is enforceable against the actual and legal parties
liable for payment.

267. The administrative assessment of the capital gain may be documented based on available
sources external to the tax administration, such as specialised websites, specialised journals, press
releases, etc. These sources must be referred to in the administrative assessment of the potential
capital gain generated by these transactions.

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268. In any event, in the event of a dispute as to the valuation method, it is up to the taxpayer
to provide evidence to the contrary based on legal, accounting and financial sources.

269. It is recalled that in the event of failure to declare the above-mentioned transfer
operations, the tax due as established by the administration is increased by a fine corresponding to
100% of the principal duty, under the provisions of section M105 ter of the General Tax Code.

270. This provision applies to all transactions involving the transfer of shares, bonds or
corporate units, including rights relating to natural resources, which are concluded on or after 1
January 2023.

o Sections M121 and M121 bis. – Adjustments to the respite of payment

271. The 2023 Finance Law simplifies the respite payment regime by reducing the
requirements applicable to certain taxpayers (1) and by clarifying its validity period (2).

1) The easing of conditions for granting the respite of payment to certain taxpayers

272. Under the 2023 Finance Law, the respite of payment is automatically granted upon
application to the Director General of Taxation in the following cases

- a request for automatic relief of taxes issued following a computer error attributable to the tax
administration's IT system. In this case, the respite of payment can also be issued at the initiative
of the tax authorities;

- a request for an ex gratia reduction of penalties or a moratorium.

273. As a result, the conditions provided for in section M 121 of the Manual of Tax Procedures
are no longer required to obtain a respite of payment for the above-mentioned requests.

274. The respite of payment thus granted ceases to have effect from the date of notification of
the administration's decision.

275. The Department in charge of tax collection and the Litigation Division must ensure that
requests for a respite of payment are processed promptly and that the references of the relevant
letters are put online so that taxpayers can obtain their tax clearance certificates.

2) Clarification of the validity of the respite of payment

276. The 2023 Finance Law clarifies the period of validity of the respite of payment.

277. From now on, the validity of the respite of payment runs until the expiry of the period
granted to the taxpayer to contest at the higher level.

278. However, there is an exception to this principle. When the respite of payment is granted
under the conditions provided for in section M 121 bis of the Manual of Tax Procedures, i.e. to
taxpayers who apply for an ex officio tax relief or an ex gratia reduction of penalties, it ceases to
have effect from the date of notification of the administration's decision.

279. The departments in charge of collection, litigation and IT must ensure strict compliance
with this measure.

General Tax Code – 2023 Official Edition - 497

280. These provisions shall apply from 1 January 2023, including applications in the course of
processing received before that date.

o Sections M108, M 112 and M 113.- Streamlining the procedure to prosecute tax
offenses

281. The 2023 Finance Law streamlines the system for the prosecution of tax offences by
broadening the scope of application of the said offences (1) and simplifying the procedure for the
tax authorities to refer cases to the courts (2).

1) Broadening the scope of tax offences liable to prosecution

282. Under section M 108 of the Manual of Tax Procedures, as amended by the 2023 Finance
law, assault, threats or individual manoeuvres aimed at organising a refusal to pay taxes, are now
tax offences and subject to the criminal penalties provided for in Articles L 107 et seq. of the
aforementioned Book of Procedures.

283. For the record, until 31 December 2022, only threats or collective manoeuvres aimed at
organising a refusal to pay the tax were subject to criminal sanctions.

284. From now on, it should be noted that in addition to collective manoeuvres and threats,
individual threats against managers and other staff of collection services or agents and holders of
constraints in the office are also tax offences subject to the criminal penalties provided for in
section M 107 of the Manual of Tax Procedures.

2) Simplification of the referral to the judge by the tax administration

285. Before the Finance Law 2023, the referral of tax offences to the courts by the Minister of
Finance was conditional on a favourable opinion from the tax fraud commission, under the
provisions of section M 112 of the MTP.

286. The 2023 Finance Law abolishes this condition. Therefore, under the new provisions of
section L 112 above, the opinion of the Commission is replaced by the report (the model of which
is proposed in the appendix) drawn up by sworn agents of the tax administration with at least the
rank of inspector and having taken a personal and direct part in the discovery of the facts
constituting the offence.

287. The drafting of the report of the offence constitutes a condition for the admissibility of
the complaint by the Minister of Finance, for the application of the penalties provided for in section
M 107 of the Manual of Tax Procedures.

288. To ensure the effective implementation of procedures for the repression of tax offences,
the services are invited to ensure the quality of the agents responsible for drawing up reports of
offences, in particular by ensuring that they are duly sworn in, have the required rank and have
taken a personal and direct part in the recording of the facts constituting the offence.

289. It is recalled that by the provisions of section M 113 of the Manuel of Tax Procedures,
complaints may be lodged without the need to give the taxpayer prior notice to regularise his
situation.

General Tax Code – 2023 Official Edition - 498

290. They may be filed until the end of the fourth year in which the offence was committed.
The Minister of Finance, therefore, has four (4) years from the date of the offence to refer the
matter to the competent judicial authorities.

291. These provisions shall apply to acts committed from 1 January 2023.

o Sections M 116 (4) and M 118.- Extension of the time limit for the examination of
tax litigation claims at the level of the Director General of Taxation

292. Under the 2023 Finance Law, the time limit granted to the Director General of Taxation
to rule on a litigation claim is increased from thirty (30) to forty-five (45) days.

293. Thus, as of 1 January 2023, the new time limits granted to the administration to rule on a
litigation claim are as follows

- thirty (30) days for the Head of the Regional Tax Office and the Director of the LTO ;
- forty-five (45) days for the Director General of Taxation
- two (02) months for the Minister in charge of finance.

294. To give full meaning to this reform which aims at improving the processing of prior
claims, the services are invited to be more diligent in the examination of contentious requests and
to strictly respect the above-mentioned deadlines.

295. If the opinion of a service is required, the latter has a maximum of eight (08) working
days to submit its opinion to the Director General of Taxation.

296. This measure shall apply both to appeals lodged from 1 January 2023 and to those pending
before the Director General of Taxes before that date.

o Sections M143, M144, M145 and 571.- Automation of the procedure for the waiver
of penalties and interest for late payment

297. As of 1 January 2023, the procedure for granting waivers of taxes shall be automated (1).
There are however certain exceptions to this full automation.

1) The principle: total automation of the procedure

298. Under the provisions of paragraph 1 of section M143 of the Manual of Tax Procedures,
applications for tax reliefs or tax reductions are submitted via the tax administration's computer
application at www.impots.cm.

299. The electronic procedure for the ex gratia reduction of penalties and interest for late
payment also concerns the reductions and ex gratia waivers of penalties provided for by Article
571 of the General Tax Code relating to registration duties.

300. The said waivers and moderations are automatically granted to the taxpayer under the
following conditions:

a) Taxpayers in the green circuit: 50% reduction of the amount of penalties and
interest due

301. The following are considered taxpayers in the green circuit

General Tax Code – 2023 Official Edition - 499
- taxpayers who are up to date with their filing and payment obligations and who belong to an
Integrated Tax Partnership or an approved management centre

- taxpayers meeting the following cumulative criteria at the date of submission of their applications

 do not have any tax arrears or have a suspension of payment or moratorium;

 have not been subjected to an official arbitrary assessment during the last three (03) fiscal
years;
 have not been the subject of tax adjustments leading to the application of bad faith
penalties during the last three (3) fiscal years.

302. In addition to the above criteria, green-listed taxpayers must not have committed or been
an accomplice to acts of fraud established in a closed or ongoing proceeding.

303. However, taxpayers who have been subject to ex officio taxation or the application of
penalties in bad faith may be included in the green list if they have been granted a full refund at
the end of a litigation procedure.

304. The tax administration shall publish, as necessary, the list of taxpayers in the green circuit,
at the request of the Legislation Division.

b) Taxpayers in the orange circuit: 25% reduction of the amount of penalties and
interest due

305. Taxpayers meeting the following cumulative criteria at the date of submission of their
applications are eligible for the orange circuit
- they do not have any tax arrears or have a deferment of payment or a moratorium ;
- not to have been the subject of an arbitrary assessment during the last three (03) fiscal years.

c) Taxpayers in the red circuit: no reduction in the amount of penalties and interest
for late payments due

306. Taxpayers excluded from any of the above categories are considered to be in the red
circuit.

307. Waivers or reductions are applied through the tax administration's computer software and
are notified online by the DGT's computer system.

308. The implementation of these provisions shall be specified by regulation.

2) Adjustments to the principle: referral to the Minister of Finance or the Director

General of Taxation

309. Even though the procedure of tax waiver has been automated, as specified in points 58 et
seq. of this circular, and by the provisions of Sections M 143 paragraph 1 and M 145 paragraph 2
of the Manual of Tax Procedures, the Minister of Finance and the Director General of Taxation
may, within the limits of their competence hereafter: grant, upon request, waivers or reductions
higher than the rates fixed in Section M144 (new) of the General Tax Code, in case of obvious and
duly established financial difficulties:

General Tax Code – 2023 Official Edition - 500

- the Director General of Taxation within the limit of two hundred and fifty million (250,000,000)
CFA francs for taxes and duties in principal and two hundred and fifty million (250,000,000) CFA
francs for penalties and fines;

- the Minister of Finance for taxes and duties in principal exceeding two hundred and fifty million
(250,000,000) F CFA as well as for penalties and fines exceeding two hundred and fifty million
(250,000,000) F CFA.

310. The obvious financial difficulty referred to above may be established in particular by :
- loss-making results over three consecutive financial years ;
- a significant drop in turnover ;
- a debit balance in the cash account (bank) ;
- a significant credit balance on the customer account ;
- stable or significantly increasing accounts payable and sundry creditors ;
- an absence of dividend distribution;
- the existence of a collective procedure for the settlement of liabilities against the taxpayer.

311. In no instance may a company with extravagant expenses rely on obvious financial
difficulties to claim a tax reduction.

312. In any case, for the proper administration of this system, the services are invited to
systematically draw up a solvency sheet for the taxpayer at the end of the audit operations.

3) Transitional provisions

313. Pending the finalisation of the online procedure, the departments in charge of litigation at
the central level, the Large Tax office and the regional tax offices examine applications for tax
waivers based on the criteria listed in section M 144 (new) of the General Tax Code.

314. These provisions shall apply to applications for tax waivers and penalties submitted as of
1 January 2023.

- OTHER TAX AND FINANCIAL PROVISIONS

o Article twenty.- Clarification of the tax regime for the voluntary revaluation of
fixed assets

315. Asset revaluation operations should be taxed immediately on the revaluation difference
recorded, given that the unrealised capital gains represent a taxable income. In the context of the
health crisis, the legislator has temporarily waived this rule to facilitate such operations.

316. Thus, a temporary neutralisation measure was introduced under the 2023 Finance Law.
This measure consisted in spreading the taxation of the revaluation difference over five years.
However, non-depreciable fixed assets were not eligible for this preferential measure.

317. The amendments made to Article 20 of the Finance Law 2023 provide for the
neutralisation of the revaluation difference of non-depreciable fixed assets (a) and extend the
measure of spreading the taxation of the voluntary revaluation difference until 31 December 2025
(b).

General Tax Code – 2023 Official Edition - 501

a. Tax treatment of the revaluation difference of non-depreciable assets

318. Under the provisions of Article Twentieth paragraph two of the Finance Law 2023, the
revaluation difference relating to non-depreciable fixed assets is not included in the result for the
financial year in which the revaluation was carried out.

319. As such, the mechanism for neutralising the taxation of the temporary revaluation surplus
is provided by :
- for depreciable assets, a spreading of the taxation over five (05) years;
- for non-depreciable assets, a deferral until the sale of the goods.

320. The exemption from taxation of the revaluation difference provided for in favour of non-
depreciable fixed assets is, however, subject to the undertaking by the company to calculate the
capital gain or loss realised subsequently on the disposal of the said fixed assets, based on their
non-revalued value (the tax value of the non-depreciable asset before revaluation).

321. The commitment referred to above shall be formalised by a letter addressed to the
competent management centre with a copy to the Director General of Taxation, within 15 days of
the closure of the revaluation procedure.

322. The disposal of a depreciable asset entails the immediate taxation of the fraction of the
revaluation difference relating to this asset which has not yet been reintegrated at the date of
disposal.

Illustration

A company acquires a non-depreciable fixed asset for FCFA 100,000 in year N.

In year N+2, it carries out a revaluation of all its tangible and financial fixed assets, at the end of
which the value of the aforementioned fixed asset is estimated at CFAF 150,000.

In N+4, it sells this asset for FCFA 175 000.

- The revaluation difference recorded in year N+2, the taxation of which is deferred, is CFAF 50
000 (150 000 - 100 000).

- The capital gain on disposal taxable in year N+4 is CFAF 75 000, i.e. [175 000 ('sale price') -
100 000 ('acquisition price')].

b. The extension of the preferential measure

323. Having expired on 31 December 2022, the preferential tax regime for the voluntary
revaluation of fixed assets enshrined in the Finance Law 2022 is extended by three (03) years.
Consequently, the preferential tax regime of free revaluation runs until 31 December 2025.

324. This measure applies to all revaluation operations carried out from 1 January 2022.

o Article twenty-one. - Institution of the possibility to withdraw authorisations from

the different incentive schemes

325. The legislator has established the possibility of withdrawing approvals granted to
investors from the tax system, under the provisions of Law No. 2013/004 of 18 April 2013 to lay
General Tax Code – 2023 Official Edition - 502
down incentives for private investment in the Republic of Cameroon. The situations that give rise
to the withdrawal of approvals (a) and the withdrawal modalities (b) are specified below.

a. The situations that give rise to the withdrawal of authorisations

326. The authorisation to benefit from the tax and customs advantages provided for by the law
to encourage private investment in the Republic of Cameroon may be withdrawn in any of the
following cases :

- The improper use by investors of the tax and customs benefits granted to them is understood
as any use of the tax or customs benefits contained in the approval for purposes other than those
provided for in the said approval.

For example, the use of building materials intended for the implementation of a social housing
project for the construction of the promoter's private housing.

The improper use of these advantages may be detected either during routine checks by the tax and
customs authorities or by the investment promotion agencies;

- Failure by the investor to comply with the legal deadlines set for the implementation of his
project. These deadlines, specified in the agreements signed by the investment promotion
agencies, may not exceed :
 in the installation phase: five (05) years, from the date of issuance of the approval;
 in the operational phase: ten (10) years from the end of the installation phase.

b. The procedure to withdraw the authorisation

327. Withdrawal of approval shall be pronounced by the Investment Promotion Agencies on

the proposal of the tax and customs administrations.

328. When these authorities find that the beneficiary is in breach of one of the above
conditions, they are obliged to seek the opinion of the Investment Effectiveness Monitoring
Committee beforehand. The opinion of the said Committee is advisory.

329. This committee shall proceed, in conjunction with the services of the ministries in charge
of finance, private investment and labour respectively, to monitor the effectiveness of investments
and to investigate investors' appeals, under the procedures set out in Articles 22 et seq. of the
aforementioned 2013 law.

330. The Committee has a period of thirty (30) days at most to notify the results of the control
to the investment promotion agencies. The latter, in the event of a favourable opinion from the
said Committee, shall proceed to withdraw the approval by a simple letter addressed to the
promoter.

c. Consequences of withdrawing the authorisation

331. In the event of withdrawal of an authorisation, all taxes and duties not paid as a result of
the authorisation shall be recalled by the tax or customs authorities for the period not prescribed,
without prejudice to other administrative or legal sanctions.

332. This measure shall take effect from 1 January 2023, including on approvals issued before
that date.
General Tax Code – 2023 Official Edition - 503
333. These provisions, which overrule any previous interpretations contrary to those contained
in this circular, must be strictly observed, and any difficulties in their application should be brought
to my attention.

The Director-General of Taxation

MEYONG ABATH Roger

APPENDIX

General Tax Code – 2023 Official Edition - 504

 1 Appendix 1 - DIPE Online filing Form

ANNUAL DIPE FORM

COMPANY NAME:
NIU : TAXATION REGIME :

DIPE
NUMBER OF NUMBER:
EMPLOYEES : YEAR :

NIU of Method Employee

Name and surname Gross Other
N° the Exceptional Taxable IRPP RAV FNE CCF TDL CNPS of 's bank TOTAL
of the employee annual income
employee salary items salary payment account
salary
number
1
2
3
4
5
6
7
8
9
TOTAL

General Tax Code – 2023 Official Edition - 505

 Annexe 2 - Memorandum of Understanding on Partnership

MEMORANDUM OF UNDERSTANDING

BETWEEN

The Head of the Regional Tax Office of ....., Mrs/Mr, representing the tax administration

On the one hand

AND

The integrated tax partner, Mr/Ms ....., representing the sector/sub-sector/association ......

On the other hand

General Tax Code – 2023 Official Edition - 506

 TABLE OF CONTENTS

PREAMBLE

CHAPTER 1: GENERAL PROVISIONS

CHAPTER 2: COMMITMENTS OF THE PARTIES

CHAPTER 3: THE METHODOLOGY USED

CHAPTER 4: MISCELLANEOUS AND FINAL PROVISIONS

General Tax Code – 2023 Official Edition - 507

 PREAMBLE
Taking into account the vision of development inscribed in the National Development Strategy (NDS30) whose
ambition is to make Cameroon an emerging country by 2035;

Given the importance given in this Strategy to both the dynamisation of the private sector and the increased
mobilisation of budgetary resources;

Considering the missions of the Directorate General of Taxes (DGI) in terms of revenue mobilisation and improvement of
taxpayers' tax compliance;

Considering the role of companies in wealth creation and their contribution to the payment of taxes;

Considering the need for close cooperation between the parties to ensure the smooth and harmonious execution of
their respective missions;

THE PARTIES HAVE AGREED AND DETERMINED AS FOLLOWS:

CHAPTER I: GENERAL PROVISIONS

Article 1: Purpose

The main purpose of this MoU is to strengthen the voluntary compliance of the beneficiary taxpayers listed in the
Annex, to ensure the improvement of tax compliance and the business climate in the sector/sub-sector of ....

This approach includes the identification, registration and tax classification of all economic operators in the sector,
without exception, intending to ensure that all taxpayers comply with their tax obligations.

Article 2: Definitions

For this Protocol, the following definitions are agreed upon and accepted by the Parties:
"Tax administration" means all the State bodies responsible for establishing the tax base, collecting taxes and
controlling them.
"Beneficiary Taxpayers" means all taxpayers operating in the sector or sub-sector listed in the list of stakeholders
annexed to this Protocol.
"Force majeure" means any circumstance beyond the control or responsibility of either party. This applies in
particular to war, insurrection, fire, strikes or other social disputes, acts of God and other exceptional or unexpected
measures by the authorities, natural disasters and other similar cases.
"Integrated Tax Partner" means any taxpayer (natural or legal person) delegated by an economic sector or sub-
sector requesting the benefit of legal guarantees and administrative and tax facilities, in return for the improvement
of tax compliance in the aforementioned sector or sub-sector under predefined agreement-party objectives.
"Memorandum of Understanding" means this Memorandum of Understanding, together with all annexes thereto,
which may be amended or supplemented as necessary, including any Amendments thereto.

CHAPTER II: COMMITMENTS OF THE PARTIES

Article 3: Commitments of the tax administration

General Tax Code – 2023 Official Edition - 508

This Memorandum of Understanding covers all acts relating to economic life which affect the tax and administrative
situation of their authors.

To this end, the Tax Administration undertakes to provide the following facilities to the taxpayers concerned:

 the provision to the integrated tax partner of all updated legislative and regulatory texts and all
publications useful for the understanding of the Cameroonian tax system by taxpayers;

 the establishment of a permanent monthly consultation framework. However, in matters of proven

urgency, beneficiary taxpayers may refer to the referent designated by the tax administration at any time;

 guaranteeing the diligent resolution of difficulties brought to its attention by the integrated tax partner in
the following areas

- information on taxpayers' tax obligations: through workshops to raise awareness of the tax regime
for the sector concerned, including awareness of the incentive schemes and other benefits provided
for in the economic promotion measures;

- Registration: through assistance with online registration and issuing of the registration certificate via
formally designated focal points;

- tax returns: through assisted management of tax return incidents;

- Tax control: through the privileged use of the compliance dialogue to settle cases of underreporting;

- recovery of tax arrears: by waiving the application of certain exceptional recovery measures such as
the closure of establishments or the freezing of accounts;

- tax litigation: by strengthening the transitional dispute resolution procedure;

- VAT credit reimbursement: through capacity building of beneficiary taxpayers to access the green
channel for VAT credit reimbursement;

- remission of penalties: through the application of penalties in principle to beneficiary taxpayers on

the occasion of tax reminders made in the framework of procedures excluding tax fraud;

- real-time production of their tax documents (Tax clearance certificate (TCC); respite of payment;
receipt of payment): through assistance in the edition of the said documents (setting up of kiosks;
appointment of dedicated staff and other facilities).

 Logistical support for the integrated tax partner for awareness-raising, training and possibly census
operations carried out at its initiative;

 The assistance and support of the integrated tax partner in the procedures for the creation and
formalisation of beneficiary taxpayers;

 The establishment of an email address and a telephone line for the denunciation of acts of any kind
contrary to the spirit of this protocol.

Article 4: Commitments of the integrated tax partner

For its part, the integrated fiscal partner, representing operators in the sector/sub-sector of,
undertakes to carry out the following actions:

 Provide a list of beneficiary taxpayers, including their unique identification number (UIN), their
location, their telephone number, their area of activity, their supply chain, the amount of their tax
payments;

General Tax Code – 2023 Official Edition - 509

  Provide a list of all stakeholders in the sector, distinguishing between those who adhere to this
Protocol and those who have difficulty adhering to it;

 To take on board proposals from beneficiary taxpayers to improve the legislative and regulatory
framework for doing business in their sector/sub-sector;

 Conduct awareness campaigns among taxpayers in the said sector of activity with a view to their
census, their full registration and the regular fulfilment of their reporting and payment obligations;

 To provide reliable information on the activities of the beneficiary taxpayers quarterly according to
the model contained in the special clauses annexed to this protocol;

 To carry out the following tasks, the precise terms of which are set out in the special clauses annexed
to this protocol, in relation:

- Information on taxpayers' tax obligations: ensure the effective participation of all beneficiary
taxpayers in outreach and awareness campaigns organised in synergy with the tax
administration;

- Registration: ensure that all beneficiary taxpayers are registered;

- Tax declarations: ensure strict compliance with tax declaration obligations by all beneficiary
taxpayers and report to the tax authorities monthly on any declaration incidents identified;

- Tax payment: ensuring that taxes due by beneficiary taxpayers are paid on time;

- Tax audit: commit beneficiary taxpayers to effective participation in the compliance dialogue
initiated by the tax administration to benefit from the exemption from tax audit;

- Recovery of tax arrears: ensure the progressive clearance of outstanding tax arrears of
beneficiary taxpayers, a substantial condition for the benefit of the application of penalties in
principle;

- Tax litigation: ensuring that beneficiary taxpayers adhere to the compromise procedure for
resolving disputes;

- Reimbursement of VAT credits: ensure the effective participation of the beneficiary taxpayers
concerned in the capacity-building operations conducted by the tax administration for access to
the green circuit of VAT credit reimbursement;

- Remission of penalties: ensure that the tax administration applies only principled penalties when
issuing tax reminders in the context of procedures excluding tax fraud;

- Production in real time of their tax documents (tax clearance certificate (TCC), deferment of
payment, payment receipts): ensure that the taxpayers benefiting from the facilities put in place
by the tax authorities use them.

CHAPTER III: THE METHODOLOGY USED

Article 5: Methods to be implemented

For the proper execution of the reciprocal commitments of the parties to this protocol, the following tools are mobilised:

General Tax Code – 2023 Official Edition - 510

 a) Information and awareness-raising: this is done by making documentary elements available (legislative
and regulatory texts, various publications, teaching aids, etc.), the one hand, and local campaigns to
make them aware of their rights and obligations and to popularise tax matters, on the other.

b) Training: where necessary, specific training is provided to beneficiary taxpayers on particular topics that
require more in-depth work, including developments in tax policy or tax administration.

c) Assistance and support: compliance with several obligations by beneficiary taxpayers, as well as their
access to the benefits provided by the applicable legislation, may require specialised assistance and
support from the tax authorities. This consists of the provision of a service and/or facility by the tax
administration that enables the beneficiary taxpayers to easily fulfil an obligation or take advantage of a
tax benefit.

d) Incentives: to ensure that the greatest possible number of taxpayers in the sector/sub-sector adhere to
the incentives of this protocol, numerous advantages derogating from ordinary law are provided. These
are incentives guaranteed by the tax authorities for the duration of the protocol.

CHAPTER IV: MISCELLANEOUS AND FINAL PROVISIONS

ARTICLE 6: Covering the costs of the operation
The costs associated with the implementation of the operations relating to this Memorandum of Understanding shall
be borne by the IRC...

Article 7: Duration
This Memorandum of Understanding is established for a period of three (03) years, expressly renewable by mutual
agreement.

Article 8: Evaluation

To ensure the proper execution of the parties' reciprocal commitments, joint evaluations will be carried out quarterly.
The reports of the said evaluations shall be sent to the Director General of Taxes and, as necessary, to the Governors
of the regions and the Decentralised Territorial Communities.

Article 9: Force majeure

Neither party shall be liable for any failure or delay in the performance of its obligations under this Memorandum
if such failure or delay is due to force majeure.

Article 10: Settlement of disputes

In the event of a dispute, an amicable solution is preferred within the framework of the Regional Committee. Failing
that, the dispute is submitted to the arbitration of the Director General of Taxes and, if the dispute persists, to the
Minister in charge of finance.

Article 11: Language

This Memorandum of Understanding is drawn up in four (04) original copies, two (02) of which are in French and two
(02) in English.

Article 12: Entry into force

This Memorandum of Understanding shall enter into force upon signature by the parties.

General Tax Code – 2023 Official Edition - 511

Done at ................................ ..................................

For the tax authorities For the sector/sub-sector/association of...

General Tax Code – 2023 Official Edition - 512

 SPECIAL CLAUSES

SUMMARY

SECTION 1: GENERAL INDICATIONS AND OBJECTIVES

SECTION 2: PROVISION OF RESOURCES

General Tax Code – 2023 Official Edition - 513

 SECTION 1
GENERAL INDICATIONS AND OBJECTIVES

2 - The purpose of the protocol

The Memorandum of Understanding between the Tax Administration and the Integrated Tax Partner aims at
strengthening the ownership of the beneficiary taxpayers, to ensure the improvement of tax compliance and the
business climate in the sector/sub-sector of .....

3 - Description of the reference situation

 For the tax authorities

The data available in the books of the Tax Administration (CRI............. ) concerning the taxpayers of the sector/sub-
sector are as follows in the table below

Wording Baseline situation

Number of registered taxpayers

The average rate of reporting on time
Average monthly payment
The average rate of payment on time
Average annual payments
Number of taxpayers whose quarterly activity information was
provided to the tax authorities
Number of tax audits
Number of disputes
Amount of outstanding debts
Number of enforced recovery procedures
Number of taxpayers who are CGA members

4  For the integrated tax partner

5............................................................... The data available in the sector/sub-sector concerning
relations with the tax authorities are as
follows:

Baseline situation
Wording
Total number of stakeholders in the sector/sub-sector

Number of sector/sub-sector stakeholders adhering to the protocol

Number of proposals to improve the legislative and regulatory

framework for the sector/sub-sector
Number of registration campaigns for sector/sub-sector stakeholders
Number of awareness campaigns for sector/sub-sector stakeholders
Number of training campaigns for sector/sub-sector stakeholders
Training rate of taxpayers in the sector/sub-sector

Number of kiosks available for the execution of tax obligations and

the issuing of tax documents

6 - Targets to be achieved

The targets to be reached are defined, by agreement between the parties, on an annual basis.
7  For the tax administration

General Tax Code – 2023 Official Edition - 514

To benefit fully from the advantages of this protocol, the Integrated Tax Partner undertakes to achieve, according
to the deadlines, the objectives defined in the following table:

Wording Milestones in the implementation of the protocol

1ère year 1er quarter 2e quarter 3e quarter

Number of registered taxpayers

Rate of adherence to the Memorandum of
Understanding by stakeholders in the sector
The average rate of reporting on time
Average monthly payments
The average rate of payment on time
Average annual payments
Number of taxpayers whose
Information on quarterly activity was provided to the
tax authorities
Number of tax audits
Number of disputes
Amount of outstanding debts
Number of enforced recovery procedures
Number of taxpayers who are CGA members

 For the integrated tax partner

To ensure that the beneficiary taxpayers fully comply with the commitments made under this Protocol, the Tax
Administration shall make every effort to achieve the targets set out in the table below:

Wording The value obtained at the end of the periods in the framework of the
implementation of the protocol
1er year Of which 1er 2e quarter 3e quarter
trimester
Number of proposals to improve the
legislative and regulatory framework for
the sector/sub-sector taken into account
Number of registration campaigns for
sector/sub-sector stakeholders
Number of awareness campaigns for
sector/sub-sector stakeholders
Number of training campaigns for
sector/sub-sector stakeholders
Rate of formalisation of sector/sub-sector
taxpayers
Number of kiosks available for the
execution of tax obligations and the
issuing of tax documents

General Tax Code – 2023 Official Edition - 515

General Tax Code – 2023 Official Edition - 516
Section 2 PROVISION OF RESOURCES

1 - Taking charge of operations

As indicated in Article 4 of this Protocol, the costs related to the implementation of all the operations shall be borne
by the Tax Administration. These costs include awareness-raising and dissemination, training, assistance and
support for the beneficiary taxpayers.

2 - The status of the integrated tax partner

The missions of the integrated tax partner are free of charge. As such, no remuneration or profit-sharing is due to
the latter, for any reason whatsoever: neither before, nor during, nor at the end of the exercise of its missions;
whether or not the latter are successfully carried out. However, the charges incurred in the context of the
implementation of this protocol remain, as recalled in the previous paragraph, the responsibility of the tax
administration.

General Tax Code – 2023 Official Edition - 517

 Appendix 3.- New rates of the stamp
a. Passport and visa stamps (foreign passport visas)
Type Former rate New rates
Entry visa 50 000 100 000
Single entry and return visa 50 000 100 000
Multiple entry/exit visa valid for 0-6 months [normal] 50,000 (3 months) 100 000
Multiple entry/exit visa valid for 0-6 months 100,000 (6 months) 150 000
[express]
Visa for multiple entries and exits valid for more Not applicable 150 000
than 6 months
[normal].
Visa for several entries and exits valid for more than 100,000 (12 months) 200 000
6 months
[Express].

b. Residence card
Designation Former tariffs New tariffs
residence permits issued to 30 000 50 000
students
residence permits issued to foreign workers under
60 000 75 000
contract with the State or a local authority and
unemployed spouses
residence permits issued to nationals of African
120 000 150 000
countries and
their renewal ;
residence cards issued to non-African nationals and
250 000 300 000
their
renewal.

c. Resident Card
Designation Former tariffs New tariffs
residence cards issued to members of duly
recognised religious congregations, unemployed
spouses or dependent minor children of expatriates 60 000 75 000
and expatriate wives of Cameroonians when these
family members retain their
original nationality
residence cards issued to nationals of African 250 000 300 000
countries;
residence cards issued to non-African nationals. 700 000 750 000

d. Driving licence
Designation Old tariff New tariff
National driving licences and their duplicates 5 000 10 000
Certificates of competence for driving certain urban 5 000 10 000
vehicles

e. Permits to carry weapons

Designation Old tariff New tariff
Firearms licences, their duplicates and renewals. 20 000 100 000

f. Hunting licences and similar activities

Small game licence
Category A: (Nationals) 25,000 to 100,000
Game birds Category B: (Resident foreigners) 50 000 to 150 000
Category C: (Tourists) 80,000 to 200,000
Category A: (Nationals) 35,000 to 100,000
Hairy game Category B: (Resident foreigners) 80,000 to 200,000

General Tax Code – 2023 Official Edition - 518

 Category C: (Tourists) 100,000 to 300,000
Category A: (Nationals) 50 000 to 150 000
Medium hunting licence Category B: (Resident foreigners) : 120,000 to 300,000
Category C: (Tourists) 160,000 to 400,000
Category A: (Nationals) 100,000 to 300,000
Sporting licence for big game hunting Category B: (Resident foreigners) 120,000 to 350,000
Category C: (Tourists) 250 000 to 500 000

General Tax Code – 2023 Official Edition - 519

Capture permit
Permits for commercial capture of Category A: (Nationals) 1 000 000 to 3 000 000
non-protected animals Category B: (Resident foreigners) 1,500,000 to 4,000,000
Category A: (Nationals) 100,000 to 300,000
Permits for the scientific capture of
Category B: (Resident foreigners) 100,000 to 350,000
non-protected animals
Category C: (Tourists) 100,000 to 400,000
Collection Permit
Permit fees for the collection of
Classes B and C for nationals only 100,000 to 300,000
remains
and animals
Varan 1,000 to 25,000
Fee for the collection of hides and
Python 5,000 to 50,000
skins
Flat rate tax Other products 15,000 to 75,000
Research permits For scientific purposes 100,000 to 100,000
Licence game farming and game ranching 50,000 to 300,000
Hunting guide licence
Category A (Nationals) 400 000 à 1 000 000
Hunting guide licence holder
Category B (Resident Aliens) 1 300 000 to 3 000 000
Category A (Nationals) 200 000 to 500 000
Assistant hunting guide licence.
Category B (Resident Aliens) 600 000 to 1 500 000
Amateur photographer 50,000 to 100,000
Photographic hunting licence Photographer 100,000 to 300,000
Amateur filmmaker 200 000 to 500 000
Professional filmmaker 500,000 to 750,000

g. The bill of lading stamp

Old tariff New tariff

15 000 25 000

h. Certificates of registration of machines subject to the tax on games of chance and

entertainment, as well as duplicates thereof
Old tariff New tariff
1 000 25 000

General Tax Code – 2023 Official Edition - 520

 REPUBLIC OF CAMEROON
REPUBLIC OF CAMEROON Peace-Work-Fatherland
Peace-Work-Patrio

MINISTRY OF FINANCE MINISTRY OF FINANCE

GENERAL TAX DIRECTORATE DIRECTORATE GENERAL OF TAXATION

REGIONAL TAX CENTRE OF (please specify)

(COMPANY TO WHICH THE TAXPAYER BELONGS)

NO. /MINFI/DGI/CRI ........

8 Appendix 4 - Compliance dialogue report

REPORT
Acknowledgement of the end of the compliance dialogue procedure
(Cases of acceptance by the taxpayer to accept the observations of the tax
9 The year, on administration) of the month, a meeting
was held at
(specify the tax structure to which you are attached), under the provisions of Article
L 22 ter of the General Tax Code, to close the compliance dialogue procedure between :
Mr/Ms (specify the name, grade, function, structure) representing the
(Tax Centre of) ,
And
Mrs/Mr (specify name, function, structure) representing the company
.
On the agenda was the adoption of conclusions following the contradictory exchanges held between the
two (02) parties concerning the insufficiencies/omissions noted below in the declarations of the company
, for the period. At the end of the work, it is decided :
For the administration, that

(show the shortcomings).

For the company that

(show the taxpayer's position).

Consequently, the company undertakes to make a supplementary declaration for the period in
question without delay, as well as to immediately pay the amount of taxes evaded, which amounts to the
sum of FCFA .
From the above, the present report, a copy of which is given to each of the parties, is established for all
intents and purposes.
Done in the _

For the company : For the tax office :

General Tax Code – 2023 Official Edition - 521

 REPUBLIC OF CAMEROON
REPUBLIC OF CAMEROON Peace-Work-Fatherland
Peace-Work-Patrio

MINISTRY OF FINANCE MINISTRY OF FINANCE

GENERAL TAX DIRECTORATE DIRECTORATE GENERAL OF TAXATION

REGIONAL TAX CENTRE OF (please specify)

(COMPANY TO WHICH THE TAXPAYER BELONGS)

NO. /MINFI/DGI/CRI ........

REPORT
Acknowledgement of the end of the compliance dialogue procedure
(Cases of refusal by the taxpayer to accept the observations of the tax administration)

1 In the year , on of the month of , a meeting was held at

(specify the tax structure), by the provisions of Article L 22 ter of the General Tax
Code, to close the compliance dialogue procedure between :
Mrs/Mr (specify the name, grade, function, structure) representing
the Tax Centre of ,
And
Mrs/Mr (specify name, function, structure) representing the company
.
On the agenda was the adoption of the conclusions following the contradictory exchanges held between
the two (02) parties concerning the insufficiencies/omissions noted below in the declarations of the
company , for the period . At the end of the proceedings, it was
decided ,:
For the administration, that

(show the shortcomings).

For the company than

(show the tax payers position).

The administration takes note of the non-acceptance of its observations by the company .
It, therefore, reserves the right, under the provisions of Article L22 ter of the General Tax Code, to
propose the said company for audit programming if necessary.
From the above, this report, a copy of which is given to each of the parties, is drawn up for all intents
and purposes.
Done in the _

For the company : For the tax office :

General Tax Code – 2023 Official Edition - 522

General Tax Code – 2023 Official Edition - 523
 REPUBLIC OF CAMEROON
REPUBLIC OF CAMEROON
Peace-Work-Fatherland
Peace-Work-Patrio

MINISTRY OF FINANCE MINISTRY OF FINANCE

GENERAL TAX DIRECTORATE DIRECTORATE GENERAL OF TAXATION

Yaoundé,

General Tax Code – 2023 Official Edition - 524

REPUBLIC OF CAMEROON REPUBLIC OF CAMEROON
Peace-Work-Patrio Peace-Work-Fatherland

General Tax Code – 2023 Official Edition - 525

 MINISTRY OF FINANCE MINISTRY OF FINANCE

GENERAL TAX DIRECTORATE DIRECTORATE GENERAL OF TAXATION

REGIONAL TAX CENTRE OF (please specify)

(COMPANY TO WHICH THE TAXPAYER BELONGS)

NO. /MINFI/DGI/CRI ........

Appendix 5 - Report of the facts relating to a criminal offence

Report of the facts relating to a criminal offence

The year ................... And the ..................... of the month of................

We Mr./Ms. Grade Function Service

In the context of a: ....................................................................................

We have noted the following actions, which constitute tax offences within the meaning of the provisions of sections L
107 et seq. of the General Tax Code:
Nature of the offences taxes Amount
failure to :
attempted evasion:

or partial payment of taxes.

lim

Omission:

passing an accounting entry

These offences were recorded at :

Name of the entity TIN Centre Activity Amount of

debts

Are attributed to :

Mr./Ms. Structure Function Respondent's reservations

The following shall incure :

Legal sanctions Mitigating measures Proposed decisions

In witness whereof, this report has been drafted, signed and proposed by :
1.1.1.1 The head of the team The head of service

General Tax Code – 2023 Official Edition - 526

Appendix 5 - Report of the facts relating to a criminal offence
Report of the facts relating to a criminal offence
2 The year ................... And the ..................... of the month of................
We Mr./Ms. Grade Function

In the context of a: ....................................................................................

We have noted the following actions, which constitute tax offences within the meaning of the provisions of sections L
107 et seq. of the General Tax Code:
Nature of the offences taxes
failure to :

attempted evasion:

or partial payment of taxes.

lim

Omission:

passing an accounting entry

These offences were recorded at :

Name of the entity TIN Centre Activit

Are attributed to :
Mr./Ms. Structure Function Respon

The following shall incure :

Legal sanctions Mitigating measures Propos

In witness whereof, this report has been drafted, signed and proposed by :

3 The head of the team The head of service

General Tax Code – 2023 Official Edition - 527

General Tax Code – 2023 Official Edition - 528
General Tax Code – 2023 Official Edition - 529
General Tax Code – 2023 Official Edition - 530
General Tax Code – 2023 Official Edition - 531