Circulaire n° ___/MINFI/DGI/DLRI/1 du 15 juillet 2026 précisant…

Circulaire du Ministre des Finances du Cameroun (DGI) précisant les modalités de mise en œuvre de la réforme de la procédure d'enregistrement des actes de commande publique. Elle rappelle le régime fiscal applicable (TVA, acompte/TSR, droits d'enregistrement) et généralise la dématérialisation intégrale de la formalité via la plateforme https://registrations.dgi.cm. Le certificat d'enregistrement remplace les mentions manuscrites et devient une pièce obligatoire du dossier de dépense publique.…

RÉPUBLIQUE DU CAMEROUN Paix – Travail – Patrie

MINISTÈRE DES FINANCES

DIRECTION GÉNÉRALE DES IMPÔTS

DIVISION DE LA LÉGISLATION ET DES RELATIONS FISCALES INTERNATIONALES

CELLULE DE LA LÉGISLATION FISCALE

REPUBLIC OF CAMEROON Peace – Work – Fatherland

MINISTRY OF FINANCE

DIRECTORATE GENERAL OF TAXATION

LEGISLATION AND INTERNATIONAL TAX RELATIONS DIVISION

TAX LEGISLATION UNIT

00000667 CIRCULAR N°: ___________/MINFI/DGI/DLRI/1 of 15 JUIL 2026 2026

Specifying the terms and conditions for implementing the reform of the procedure for the registration of public procurement deeds

I. TAX REGIME APPLICABLE TO PUBLIC PROCUREMENT DEEDS 4

A. GENERAL PRINCIPLES 4 B. SCOPE OF THE REFORM 4 C. PERSONS LIABLE FOR THE DUTIES AND RULES OF JURISDICTION 5 D. ASSESSMENT OF THE TAX LEVIES 5 E. REGISTRATION DEADLINE AND PENALTY REGIME 7

II. THE DIGITAL PROCEDURE FOR THE REGISTRATION OF PUBLIC PROCUREMENT DEEDS 8

A. ONLINE FILING OF THE PUBLIC PROCUREMENT DEED 8 B. PAYMENT OF THE DUTIES DUE 10 C. PROCESSING AND VALIDATION OF THE FILE BY THE MANAGING SERVICES 11

III. THE REGISTRATION CERTIFICATE, A NEW SUPPORTING DOCUMENT OF THE PUBLIC EXPENDITURE FILE 13

A. REPLACEMENT OF THE HANDWRITTEN RECORDS OF REGISTRATION BY A REGISTRATION CERTIFICATE 13 B. LEGAL AND EVIDENTIARY VALUE OF THE REGISTRATION CERTIFICATE 14 C. AUTHENTICATION OF THE REGISTRATION CERTIFICATE 14 D. ARCHIVING OF REGISTERED PUBLIC PROCUREMENT DEEDS 15 E. INITIALING OF THE DIGITAL REGISTER OF DEEDS 15

IV. CONTROL AND VALIDATION MECHANISMS AND THE INTEROPERABILITY OF IT PLATFORMS 15

A. CONTROL EXERCISED BY THE FINANCIAL CONTROLLERS 16 B. CONTROL EXERCISED BY PUBLIC ACCOUNTANTS 16 C. INTEROPERABILITY OF THE IT PLATFORMS OF THE DGT, THE BUDGET AND THE TREASURY 17

V. TRANSITIONAL MEASURES 17

A. COEXISTENCE OF THE TWO SYSTEMS DURING THE TRANSITIONAL PERIOD 17 B. DEFINITIVE SWITCHOVER TO THE DIGITAL SYSTEM 18

DISTRICT OF COLUMBIA U.S. DEPARTMENT OF THE INTERIOR March 3, 1849 RECEIVED

RÉPUBLIQUE DU CAMEROUN Paix – Travail – Patrie MINISTÈRE DES FINANCES DIRECTION GÉNÉRALE DES IMPÔTS DIVISION DE LA LÉGISLATION ET DES RELATIONS FISCALES INTERNATIONALES CELLULE DE LA LÉGISLATION FISCALE

REPUBLIC OF CAMEROON Peace – Work – Fatherland MINISTRY OF FINANCE DIRECTORATE GENERAL OF TAXATION LEGISLATION AND INTERNATIONAL TAX RELATIONS DIVISION TAX LEGISLATION UNIT

The Minister of Finance

The Director General of Taxation;
The Director General of the Treasury, Financial and Monetary Cooperation;
The Director General of the Budget.

Since 2016, the Tax Administration has been implementing the first phase of the digitalization of the procedure for registering public procurement deeds. This initial reform enabled users to complete certain key formalities online, namely the filing of the deed, the automatic assessment of the duties payable, the generation of the tax notice, and the electronic payment of the corresponding duties.

However, the persistence of paper-based procedures, in particular the physical filing of deeds with tax centres and the affixing of registration endorsements by hand, gave rise to delays and breaks in traceability, undermining both the smooth flow and the security of the public expenditure chain.

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Documents cités dans ce texte

CITE Code Général des Impôts, Section 113 (nouvelle) In accordance with the provisions of Section 113 (new) of the General Tax Code (GTC), public contracts shall be concluded inclusive of all taxes
CITE Code Général des Impôts, Sections 276 et 543 (f) subject to the registration formality pursuant to Sections 276 and 543 (f) of the General Tax Code
CITE Code Général des Impôts, Section 545 they shall give rise to the collection of fixed duties, in accordance with the provisions of Section 545 of the GTC
CITE Code Général des Impôts, Section 116 g in accordance with the provisions of Section 116 g of the GTC
CITE Code Général des Impôts, Section 558 In accordance with the rules of jurisdiction laid down by the GTC, notably Section 558 thereof, registration must be carried out with the tax centre managing the tax file of the successful bidder
CITE Code Général des Impôts, Section 289 Pursuant to the provisions of Section 289 of the GTC, for contracts and agreements, the value serving as the basis for the assessment of registration fees shall be the stated price
CITE Code Général des Impôts, Sections 543 (e) et 344 (7) Under the provisions of Sections 543 (e) and 344 (7) of the GTC, the independent provisions contained in contracts shall give rise to the collection of registration fees
CITE Code Général des Impôts, Section C 83 (2) Pursuant to the provisions of Section C 83 (2) of the GTC, the above proportional registration fees shall be increased by five per cent (5%) in respect of Additional Council Taxes (CAC)
CITE Loi n° 2017/011 du 12 juillet 2017 fixant les règles générales et la réglementation des entreprises publiques orders paid from the own budget of public enterprises and semi-public companies within the meaning of Law No. 2017/011 of 12 July 2017 to lay down the general rules and regulations governing public enterprises
CITE Code Général des Impôts, Sections 426, 427 et 428 In accordance with the provisions of Sections 426, 427 and 428 of the General Tax Code, public procurement deeds shall be liable to the stamp duty based on paper size
CITE Code Général des Impôts, Section 276 This period shall run from the date of notification of the deed to the holder, in accordance with the provisions of Section 276 of the GTC
CITE Code Général des Impôts, Section 428 The system shall automatically assess the duties due pursuant to Sections 289, 428 and 543 (f) (registration and stamp duties based on paper size)
CITE Code Général des Impôts, Section 304 In accordance with the provisions of Section 304 of the GTC, the payment of registration duties shall, as a rule, be made prior to the completion of the formality, in a single payment
CITE Code Général des Impôts, Sections 313 et 546 quater registration and stamp duties on public procurement may be paid in instalments, pursuant to the provisions of Sections 313 and 546 quater of the GTC, which derogate from the above-mentioned principle
CITE Code Général des Impôts, Section 558 a Pursuant to the provisions of Section 558 a of the GTC, the record of registration may be issued electronically by means of a registration certificate
CITE Code Général des Impôts, Sections 116 b et 116 e in line with the provisions of Sections 116 b and 116 e of the GTC
CITE Circulaire Conjointe n° 0006295/MINFI/DGI/DGTCFM du 21 juillet 2021 building on the momentum created by Joint Circular No. 0006295/MINFI/DGI/DGTCFM of 21 July 2021 on the coordination arrangements between the registration, Treasury and Budget services for securing tax revenue on public expenditure

Circulaire n° ___/MINFI/DGI/DLRI/1 du 15 juillet 2026 précisant les modalités de mise en œuvre de la réforme de la procédure d'enregistrement des actes de commande publique

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