SECTION 12 — "Value added": creation or increase in value of goods and services from
other sources by an enterprise in carrying out its day-to-day professional
activities. It is calculated as the difference between the production of the
period plus the gross profit on goods, and the consumption of goods and
services supplied by others for such production.
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In force from 12 July 2017
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Section 12 of the Law n°2017/015 of 12 July 2017 to amend and supplement some provisions of law n°2013/001 of April 2013 to lay down private investment incentives in the Republic of Cameroon/akn/cm/act/loi/2017-07-12/2017-015