Lex Cameroon

Acte uniforme portant organisation des procédures collectives d'apurement du passif › Title 0

SECTION 65

(1) In the case of receivership proceedings, the Bankruptcy Trustee shall forthwith ask the debtor to sign all his declarations relating to tax returns, customs and social security and insurance contributions. The Bankruptcy Trustee shall monitor the production of the said declarations. (2) In the case of liquidation, the Bankruptcy Trustee shall immediately cause the debtor to furnish him with all the information not found in the trade books which information is necessary for the assessment of all the taxes, duties and social insurance contributions pending payment. The Bankruptcy Trustee shall forward to the tax, customs and social security services all the information provided by the debtor and any other information at his disposal. (3) In either of the cases referred to above, where the debtor fails to respond within a period of twenty days to the request of the Bankruptcy Trustee, the latter shall record such failure and inform the Judge Administrator thereof. Within a period of ten days, he shall give the same information to the services of taxation, customs and social insurance by furnishing them with all the information at his disposal relating to deals that have been realized and the wages paid by the debtor.
Official translation Spot-checked In force from 10 April 1998 Source page 26

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Texte français

This provision has no official French version. You can read an unofficial machine translation — for understanding only, never to quote.

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Section 65 of the Acte uniforme portant organisation des procédures collectives d'apurement du passif /akn/ohada/act/loi/undated/aupcap-1998
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