Law of the Republic of Cameroon for the 2012 financial year
As amended to 8 September 2026
loi 2003/17
In force from 2026-09-08
3 provisions
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Contents
- SECTION 0 — Taxes, contributions, royalties, proceeds and public revenue
- SECTION 0 — The provisions of Section Five of Law No. 2003/17 of 22
- SECTION 9 — (new)
- SECTION 1
- SECTION 2
- SECTION 3
- SECTION 0 — rate of 5%. by regulation.
- SECTION 0 — choice. CHAPTER THREE PROVISIONS RELATING TO THE GENERAL TAX CODE
- SECTION 0 — and/or amended as follows: BOOK ONE TAXES AND DUTIES PART I DIRECT TAXES
- 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
- SECTION 0 — 1 …………………………………………………………………………………… declaration. representative to the taxation department.
- SECTION 0 — 1(a): (1) It shall be obligatory for the single identification number to be
- SECTION 0 — (b): (1) The Single Identification Number shall be attributed under the
- SECTION 0 — 19 (a) (1).- Where in the course of an accounts auditing, …………………………………………………………………………………………………
- SECTION 0 — 40.- (1) Where accounts are audited, ……………………………………… …………………………………………………………………………………………………
- SECTION 0 — 99.- Filing a return showing nil tax or a credit following an official notice,
- SECTION 0 — 100 thousand(250,000) CFA francs. francs. BOOK THREE LOCAL TAXATION
- SECTION 0 — 11.- The following shall not be liable to the business licence tax
- SECTION 0 — 15.- Business licence tax shall be determined on the basis of the
- SECTION 0 — 45.- Tax-payers engaging in a commercial, industrial, handicraft or agro
- SECTION 0 — 46.- (1) ..………………………………………………………………………… ………………………………………………………………………………………………...
- SECTION 0 — 47.- (1) ……………………………………………………………………… regime. CHAPTER FOUR OTHER FISCAL AND FINANCIAL PROVISIONS
- SECTION 0 — The ceiling of resources intended to provision the earmarked account
- SECTION 0 — The ceiling of resources intended to provision the earmarked
- SECTION 0 — The ceiling of taxes to be transferred to the Special Forestry
- SECTION 0 — The ceiling of resources intended to provision the earmarked
- SECTION 0 — The ceiling of resources intended to provision the earmarked
- SECTION 0 — The ceiling of resources intended to provision the earmarked
- SECTION 0 — The ceiling of resources intended to provision the earmarked
- SECTION 0 — The ceiling of the royalty paid by port authorities to the
- SECTION 0 — The ceiling of resources intended to provision the earmarked
- SECTION 0 — In 2012, State contribution intended to provision the Seed Fund
- SECTION 0 — The ceiling of resources intended to provision the earmarked
- SECTION 0 — The proceeds and revenue relating to the budget of the 000 CFA francs broken down as follows:
- SECTION 0 — Budget appropriations for the consolidated budget of the down by head as follows:
- SECTION 0 — The Government shall, during the 2012 financial year, be
- SECTION 0 — During the 2012 financial year, the Government shall be francs.
- SECTION 0 — ONE: Within the framework of laws and regulations in force, the
- SECTION 0 — TWO: During the 2012 financial year, the President of the
- SECTION 0 — THREE Charter.
- SECTION 0 — FOUR: The President of the Republic shall be authorized to international financial community.
- SECTION 0 — FIVE: The ordinances referred to under Sections Twenty-three
- SECTION 0 — SIX: This law shall be registered and published according to the