Law of the Republic of Cameroon for the 2012 financial year
As amended to 08-09-2026
loi 2003/17
In force from 08-09-2026
3 provisions
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Contents
SECTION 9 — (new) SECTION 1 SECTION 2 SECTION 3 SECTION 8 — (a).- (1) The expenses referred to in Section 7……………………………… ………………………………………………………………………………………………… SECTION 8 — (b) (new) (1) The cost and remunerations of all types posted in the SECTION 21 — (1) Company tax shall be paid of the taxpayer’s accord as follows SECTION 22 — (1)……………………………………………………………………………… ………………………………………………………………………………………………… SECTION 42 — Tax on income from movable capital shall be levied on the net overall SECTION 52 — (new).- (1) The taxable profit of taxpayers liable to the simplified system SECTION 54 — Cancelled X(vi): NON-TRADING PROFITS II - DETERMINATION 0F BASIS 0F ASSESSMENT SECTION 58 — Cancelled X (vii): PROVISIONS COMMON TO HANDICRAFT, INDUSTRIAL, SECTION 65 — (a).- Shall remain unchanged X(ix): TAXABLE EVENTS AND LIABILITY SECTION 68 — (1) Personal income tax as regards salaries, wages, pensions, life SECTION 69 — ……………………………………………………………………………….; …………………………………………………………………………………………………; SECTION 70 — (new).- In the specific case of income from movable capital, a 15% rate SECTION 73 — (new).- (1) Taxpayers liable to the simplified taxation system with a SECTION 91 — ………………………………………………………………………………… ………………………………………………………………………………………………… SECTION 1 — A - TAXATION SYSTEMS SECTION 93 — (b).- Natural or legal persons shall be assessed according to the SECTION 93 — (c).- (1) Sole proprietorships with an annual turnover of below 10 million, SECTION 93 — (d).- Enterprises with turnover below the ceilings referred to in Section 93 SECTION 93 — (f).- The following taxation systems shall be applicable to inter-urban SECTION 93 — (g).- Specific taxation system for enterprises engaging in games of SECTION 93 — (h).- The taxable profit of tax-payers assessed on the basis of actual SECTION 108 — (1) ………………………………………………………………………….; SECTION 115 — Large enterprises eligible for the special structuring projects regime SECTION 125 SECTION 128 — The following shall be exempted from Value Added Tax: six (6) SECTION 132 — (new).- The Value Added Tax (VAT) shall be levied only on natural and SECTION 143 — (1) VAT applied upstream on the price of a taxable transaction, shall SECTION 149 — (1) …………………………………………………………………………………………………; The rest shall remain unchanged. SECTION 150 — Taxpayers liable to VAT must OHADA accounting law; The rest shall remain unchanged. SECTION 152 — (1) Cancelled relevant transactions were conducted. The rest shall remain unchanged. SECTION 225 — ….…………………………………………………………………………… processes similar to photography; SECTION 346 — ……………………………………………………………………………… ………………………………………………………………………………………………… SECTION 350 — The fixed fee shall be charged on ………………………………………………………………………………………………… SECTION 560 — (1) Claims by the Administration in respect of inheritance tax shall
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