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 Transcription: Machine-parsed — not yet checked against the source Official text

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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

Law of the Republic of Cameroon for the 2012 financial year

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