Tax
An annually amended General Tax Code inside the CEMAC VAT framework
The Code Général des Impôts is amended each year by the finance law. Corporate income tax is 33% including surcharge, VAT is 19.25% including the council surtax, and CEMAC directives set the outer limits of the indirect tax regime.
Key rules
- Jurisdiction — The Direction Générale des Impôts assesses; objections go to the administrative bench after mandatory internal review.
- Deadline — Corporate return: 15 March following the financial year
- Deadline — Monthly VAT and withholding returns: by the 15th of the following month
- Deadline — Tax audit objection: 30 days from the notification de redressement
Governing law
- Code Général des Impôts, as amended by the annual loi de finances
- CEMAC Directive n° 1/99-CEMAC-028-CM-03 on VAT harmonisation
- Livre des Procédures Fiscales
In practice
Because the tax code is rewritten annually by finance law, the operative rule for any Cameroonian tax question is the current year's loi de finances rather than the consolidated code — a point that catches practitioners relying on a printed edition.