REPUBLIC OF CAMEROON Peace - Work - Fatherland MINISTRY OF FINANCE
REPUBLIC OF CAMEROON Peace - Work - Fatherland MINISTRY OF DECENTRALIZATION AND LOCAL DEVELOPMENT
JOINT CIRCULAR N° 00000992/MINFI/MINDDEVEL of 04 JUL 2025 specifying the implementing modalities of Law N° 2024/020 of 23 December 2024 on Local Taxation
TABLE OF CONTENTS
TITLE I: GENERAL PROVISIONS
I. SECTION C 1. - SCOPE OF THE LAW ... ERREUR ! SIGNET NON DEFINI. II. SECTION C 2. - CATEGORIES OF LOCAL TAXES ... 5 III. SECTION C 3. - CONDITIONS FOR THE COLLECTION OF LOCAL TAXES ... 6 IV. SECTIONS C 4 AND C 6. - ADMINISTRATION OF LOCAL TAXES ... 7 V. SECTION C 5. - PRINCIPLE OF SOLIDARITY THROUGH EQUALISATION ... 8
TITLE II: MUNICIPAL TAXES
CHAPTER I.- OF THE CONTRIBUTION OF PATENTS ... 9 CHAPTER II: THE CONTRIBUTION OF LICENCES ... 21 CHAPTER III: OF THE GENERAL SYNTHETIC TAX ... 27 CHAPTER IV: OF THE TAX ON LAND OWNERSHIP (TPF) ... 39 CHAPTER V: TRANSFER DUTIES ... 45 CHAPTER VI: MOTOR VEHICLE STAMP DUTY ... 46 CHAPTER VII: THE ANNUAL FOREST FEE (FRG) ... 47 CHAPTER VIII: STAMP DUTY ON ADVERTISING ... 48 CHAPTER IX: OF THE TOURIST TAX ... 52 CHAPTER X: SPECIAL EXCISE DUTY FOR THE FINANCING OF THE COLLECTION AND TREATMENT OF REFUSE FOR THE BENEFIT OF LRAS ... 53
TITLE III - ADDITIONAL COMMUNAL CENTIMES
CHAPTER I.- GENERAL ... 53 CHAPTER II.- RATES OF ADDITIONAL COMMUNAL CENTIMES AND TERMS OF APPLICATION ... 54 CHAPTER III.- DISTRIBUTION OF THE PRODUCT OF THE ADDITIONAL COMMUNAL CENTIMES ... 55 CHAPTER IV.- MISCELLANEOUS AND TRANSITIONAL PROVISIONS ... 55
TITLE IV.- MUNICIPAL TAXES AND FEES
CHAPTER I - THE LOCAL DEVELOPMENT TAX ... 55 CHAPTER II - OF THE LOCAL STAMP DUTY ... 57 CHAPTER III.- MUNICIPAL FEES ... 57
TITLE V.- SPECIAL PROVISIONS APPLICABLE TO MUNICIPALITIES AND URBAN COMMUNITIES
CHAPTER I.- THE ARRANGEMENTS FOR THE ALLOCATION OF MUNICIPAL TAXES (SECTIONS C 114 TO C 119 AND C 122 TO C 123) ... 72 CHAPTER II.- THE DISTRIBUTION OF TAXES AND DUTIES BETWEEN THE URBAN COMMUNITIES AND THE DISTRICT MUNICIPALITIES ... 72 CHAPTER III.- INTER-MUNICIPAL TAX REVENUES AND EQUALIZATION ... 74
TITLE VI - TAXES AND FEES OF THE REGIONS 75
- CHAPTER 1. - METHODS OF ASSESSMENT AND COLLECTION 76
- CHAPTER 2. - METHODS OF DISTRIBUTION OF TAXES AND DUTIES OF THE REGIONS 81
TITLE VIII - TAX PROCEDURES SPECIFIC TO LOCAL TAXES 82
- CHAPTER 1. - GENERAL PROVISIONS 82
- CHAPTER II. - TAXPAYERS' OBLIGATIONS 83
- CHAPTER III. - THE ISSUANCE OF LOCAL TAXES 85
- CHAPTER IV. - PAYMENT OF LOCAL TAXES 85
- CHAPTER V. - CONTROL 87
- CHAPTER VI. - FORCED RECOVERY 88
- CHAPTER VII. - LIMITATION PERIOD 88
- CHAPTER VIII. - LITIGATION 90
- CHAPTER IX. - OF THE SANCTIONS REGIME 90