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CAMEROON: New Year 2015 Tax Finance Law Changes

Publié le 19 décembre 2014 à 0:30


Taxation changes in the 2015 Finance Law

The draft of 2015 Cameroon Finance Law has brought some changes and modification in the taxation laws as mentioned bellow:

• The reduction of Corporate Income taxation rate from 35 to 30% (Art 17 GTC);

• Increase of the Advance Corporate Income Tax rate from 1 to 2% (Art 21 and 69);

• The removal of the VAT fees on commissions charged by travel agencies on international flights. (Art 127);

• The non deduction of VAT credits generated from transactions made in cash (Art 143 and 149);

• The collection of airport stamp duties airlines companies (Art 605 and above);

• The introduction of an electronic follow up for all company VAT taxable invoices (Art 8a L);

• The extension of deadline to inform the taxpayer from 8 to 15 days (Art 43);

• The removal of the 10% deposit requirements as part of the conditions needed to contest tax advice (Art L 119 and L 124);

• The use of the “tax clearance certificate” as the only official document for the follow up of administrative procedures. (Art C 24).

SOURCE : Finance Ministry Cameroon


Catégories : CAMEROON

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9077 commentaires

Répondre charli fang
à 11:16 le 20 janvier 2015 
it is important for study purpose
à 8:53 le 27 février 2015 
changes in the new year 2015 tax finance law
Répondre Foanyi Paul Achankeng
à 0:37 le 16 juin 2015 
I wish to know the various rates applicable when filling the company tax
Répondre Mbala paul barine
à 4:19 le 8 mars 2016 
Greetings of the season,
I am cameroonian tax payer but presently having problems with my account in the bank due to debt owed.This has caused me not to be able in regulating my monthly tax declaration because any money i put into my account is blocked and transfared to pay back loan owed bank.For 5 months now i can not be able to file in monthly declaration.So please in this situation can i do to regularise my situation?
Répondre yegha
à 18:59 le 15 juillet 2016 
Greetings of the season,
I am a masters student in the UNI of yde II and will be happy to get details in relation to the tax law of 2015 or 2016 in the area of mining and hydrocarbons. Thanks for your understanding.
Répondre Tah Marius
à 8:53 le 7 septembre 2016 
i wish to have the Cameroon tax code of 2015. my main pont of research is on dispositio concerning companies and dispositions concerning business licence
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à 9:11 le 7 septembre 2016 
i wish to have the Cameroon tax code for 2015
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