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Provisions of new tax the finance law 2019 fiscal year

Measures to broaden the tax base


The rationalisation of tax expenditures via: 

  • The application of the VAT exoneration on the consumption of utilities (water and electricity), solely to households (section 128 (9));
  • The abrogation of certain VAT exonerations deemed to be ineffiient (health and life insurance, local transformation of wood) (sections 128 (13) and (14);
  • The reduction from 20% to 10% of the reduction in the tax base of the excise duties of beers with an alcoholic content less than or equals to 5° (section 141 a); 

The readjustment of the specifi excise duty rates on wines and liquors, save for those applicable to beers whose rates remain unchanged (section 142 (8));

The increase in the minimum excise duty due on tobacco, from FCFA 3500 to FCFA 5000 for 1000 sticks of cigarettes (section 142 (7));

The increase in the registration duties for public procurement from 2 to 3% for public contracts, from 2 to 5 % for jobbing orders and from 5 to 7 % for public for purchase orders;

The institution of a tax armistice with regards to rental income tax and succession duties; (other tax provisions).

Mesures de sécurisation des recettes


The institution of the principale to conclude loan agreements for foreign funded public contracts tax inclusive (sections 115 to 116 ter);

  • The institution of the recommended retail price as the basis for assessment of the excise duty for drinks (section 135);
  • The rationalisation of the admissibility of tax dispute claims before the courts (section M 121);
  • Exclusion of taxes withheld at source from the scope of remission (section M 142).
Measures to fight against tax fraud and evasion


Le renforcement des sanctions pour défaut de reversement des impôts et taxes retenus à la source (article L 106) ; 

  • - The reinforcement of the role of chartered accountants and tax advisers in the fiht against tax fraud and evasion via the institution of the compulsory transmission of their reports to the tax administration (section M 48 ter);
  • The institution of new guidelines for the resorption of VAT credits for companies in the general trade sector (section 149);
  • The institution of the obligation for companies with computerized accounts to provide, at the start of tax audits, their electronic accounting entries (section L 19);
  • The institution of the obligation and subsequent sanctions, for public limited companies to append to their statistics and tax reports, the attestation of the dematerialization of their bearer shares (other fiancial provisions).
Measures to promote an enabling business climate


  • The digitalisation of the issuance of the respite of payment (sections M 121 and M 129); 
  • The streamlining of the conditions for taxpayers with tax liabilities to obtain the tax clearance certifiate (sections M 94 bis and M 94 quarter); 
  • The digitalisation of the fiing of the statistics and tax returns for tax payers registered in the portfolio of specialised tax offies (sections M 2 and M 99); 
  • The institution of the possibility to notify tax procedures electronically (section M 8 quarter); 
  • The alignment of the period required to collect tax liabilities with those for the fiing of tax disputes (section M 53); 
  • The easing of the conditions to benefi from VAT refunds via the waiving of the requirement of their non-resorption via the crediting method within one year (section 149); 
  • The institution of the possibility for the annual payment of the axle tax (Section 612a) 
  • The exclusion of the purchase of petroleum products by marketers from the scope of the advance payment of the company tax (section 21).  
Measures to enhance socio-economic and environmental development



  • The increase in the VAT exempt threshold for water, from 10 to 20m3 and from 110 to 220 kw (section 128);
  • The increase in the incentives of the rehabilitation of disaster area scheme via the institution of a 30% tax credit on expenses incurred by companies which rebuild their production facilities in economically disadvantaged areas (Article 121b); 
  • The renewal of the measures accompanying the restructuring of SONARA 50% reduction the assessment base of the AIT and the Special Tax on Income (TSR) (other fiancial provisions); 
  • The institution, in the bid to boost the maritime industry, of a super reduced special income tax rate of 2% for Cameroonian maritime companies on their operations on location of containers and leasing of vessels ( section 225 ter); 
  • The institution of a 30% reduction as professional expenses on the tax base of remunerations paid to nonsalaried sales agents and commercial agents (section 93 bis); The increase from 2.5% to 4% of the felling tax (section 242).