Taxing of public contracts

The Tax Regime Applicable To Providers Of Public Procurement

The Concept Of A Public Contract At The Fiscal Level Not Only Refers To Public Contracts As Defined By Decree No. 2004/275 Of 24th September 2004 Relating Thereto, But Also To Purchase Orders And Order Forms.

Indeed, Since 2005, Contracts And Orders Of Less Than CFA 5 Million Francs Are Subject To The Registration Formality.

The Affixing Of Registration Inscriptions Gives Rise To The Levying Of A Tax Known As "registration Fee". In Addition To This Tax, Government Contracts Are Subject To Other Levies.

Public contracts

Decree No. 2004/275 Of 24/09/2004 On The Public Contracts Code In Its Article 5 (1) Defines Public Contract As Being A Written Contract, Signed In Compliance With The Provisions Of The Said Code, By Which An Entrepreneur, A Supplier, Or A Service Provider Takes A Commitment Vis-à-vis The State, A Decentralised Local Community, A Public Establishment, Either To Realise Works, To Supply Goods Or Services In Return For A Price.

Tax system of public contracts with external financing

Generalities On Externally Funded Public Contracts

The Implementation Of Projects Jointly Funded By The State Of Cameroon And International Donors Brings In The Concept Of Counterpart Funds.

The Counterpart Is The Share That The Government Of Cameroon Supports As Part Of A Jointly Funded Project Under A Loan Or Grant Agreement Expressly Providing For This Coverage.

We Distinguish Between Counterpart Funds In Real Expenditure And Counterpart Funds In Taxes And Customs Duties.