REPUBLIQUE DU CAMEROUN Paix - Travail - Patrie MINISTERE DES FINANCES REPUBLIC OF CAMEROON Peace – Work – Fatherland MINISTRY OF FINANCE
ORDER N° 00000001 /MINFI/DGT/ of 07 JAN 2025
Establishing the list of private sector companies, public companies, mixed companies, and non-profit organization, entitled to withhold at source the value-added tax and the advance income tax for the 2025 fiscal year.
THE MINISTER OF FINANCE,
Mindful of The Constitution;
Mindful of The General Tax Code;
Mindful of Law N°2024/013 of 23 December, bearing on the Finance Law of the Republic of Cameroon for the 2025 financial year;
Mindful of Decree N° 2011/408 of December 9, 2011, organizing the Government;
Mindful of Decree N° 2011/410 of December 9, 2011, forming the Government;
Mindful of Decree N° 2013/066 of February 28, 2013, organizing the Ministry of Finance;
Mindful of Decree N°2015/434 of October 2, 2015 bearing on the reorganization of the Government, modified and complicated by decree N° 2018/191 of March 2 2018;
Mindful of Decree N°2019/002 of January 4, 2019 bearing on the reorganization of the Government.
HEREBY ORDERS AS FOLLOWS:
Article 1. - (1) In application of the provisions of Articles 21, 87, 92, 92 a, 143 and 149 of the General Tax Code, non-profit organization, public companies and private companies, the lists of which are annexed to this order, are authorized to withhold the Advance Income Tax (AIT) and Value Added Tax (VAT) at source.
(2) Notwithstanding the provisions of paragraph 1 above, the ministerial departments, public administrations, sovereign institutions and non-profit organizations listed in the annex to this decree are required to withhold taxes and duties in accordance with the provisions of articles 21, 87, 92 and 92 a of the General Tax Code.
Article 2.- Subject to the special case of the system applicable to sectors with an administered margins referred to in article 21 of the General Tax Code, the deductions referred to above are made at the following rates:
- 19,25% for VAT;
- 2,2% for AIT for persons subject to the actual earnings tax system;
- 5,5% for AIT for persons subject to the simplified system;
- 10% for AIT for persons not covered by the active taxpayer file;
- 20% for AIT for forestry companies that do not have a logging permit duly issued by the competent authority.
Article 3.- withholdings shall be done at a rate of 5.5% for self-employed professional suppliers and those awarded public contracts for amounts of less than FCFA 5,000,000, regardless of their legal form or tax regime.
Article 4.- The taxable event and the due date for withholdings at source are those set by the General Tax Code for the taxes and duties concerned.
Article 5.- Any offsetting between the deductions made and the taxes due by the collector is prohibited.
Article 6.- (1) Decentralized Local Authorities, Public Establishments, companies and non-profit organizations listed in the appendix are exempt from withholding tax on: - invoices issued for their reciprocal services;