Taxpayers’ rights and guarantees in the Cameroonian tax system

The Tax System In Force In Cameroon Recognizes A Certain Number Of Rights And Guarantees To The Taxpayer. These Prerogatives Are Recognized To The Taxpayer Either During An Audit, Or Otherwise.

Taxpayers’ obligations

Obligations To File Returns

What Are The Different Obligations To Declare Which The Taxpayer Is Responsible For?

• Obligation Of Registration;
• Obligation Of Localisation;
• Obligation To Declare His Turnover;
• Obligation To Deduct At Source And To Remit Taxes, Duties And Fees;
• Obligation To Preserve Documents;
• Obligation To Communicate.

The fiscal administration at your service

Improvement In The Provision And Quality Of Services

For The Past Several Years, The Tax Administration Has Been Working Towards Constantly Improving The Quality And Provision Of Services.

In This Perspective, The System Of A Single Tax Correspondent Has Been Adopted, Which Implies On The One Hand, A Single Manager For Each Taxpayer, And On The Other, The Management Of Taxpayers Per Category.

The approved tax management centres, appropriate frameworks for partnership between the tax

Instituted By The 1996/1997 Finance Law, The Approved Tax Management Centres (ATMCs) Were Organised By Decree No. 2000/002/PM Of 6 January 2000, Modified By Decree No.2007/0456/PM Of 29 March 2007, Which Also Fixes The Tax Benefits Granted To The Members Of The Said Centres. The Modalities For Implementation Of The Above-mentioned Decree Were Fixed By Order No. 079/PM Of 29 March 2007.