REPUBLIC OF CAMEROON Paix - Travail - Patrie MINISTERE DES FINANCES
DIRECTION GENERALE DES IMPOTS DIVISION DE LA LEGISLATION ET DES RELATIONS FISCALES INTERNATIONALES
CELLULE DE LA LEGISLATION FISCALE
REPUBLIC OF CAMEROON Pence - Work - Fatherland MINISTRY OF FINANCE
DIRECTORATE GENERAL OF TAXATION LEGISLATION AND INTERNATIONAL TAX RELATIONS DIVISION
TAX LEGISLATION UNIT
CIRCULAR N° 007 /MINFI/DGI/LRI/L of 24 FEB 2025 Specifying the terms and conditions for applying the tax provisions of the law No. 2624/013 of 23 December 2024 to lay down the Finance Law of the Republic of Cameroon for the financial year 2025
DISTRIBUCIE DE L'AMARQUE ET DE LA CONSULTE DE GENEVE L'AMARQUE GENERAL
I - Directeur Général du General Director
TABLE OF CONTENTS
1 PROVISIONS RELATING COMPANY TAX (CIT) AND PERSONAL INCOME TAX (PIT) ON THE PERSONAL INCOME TAX (PIT)
1.1 Section 7-A-1 - Exclusion from tax deductibility of remuneration for certain transactions carried out by non-resident service providers 7 1.2 Section 7-A-d - Adjustment of the ceiling on the deductibility of commissions and brokerage on purchases 8 1.3 Section 7-A-d - Elimination of gender discrimination in the deduction of deduction of transport costs for paid leave 9 1.4 Section 7 A-2 - Extension of the system of non-deductibility of rental expenses to legal entities 9 1.5 Section 7 C. - Simplification of the conditions governing the deductibility of losses relating to for credit institutions 11 1.6 Section 7-E. - Reinforcement of the conditions for the deduction of provisions for doubtful loans and commitments of credit and microfinance microfinance institutions 12 1.7 Section 8a. - Clarification of formal invoicing requirements for the deductibility of deductibility of charges 16 1.8 Section 8 ter. - Non-deductibility of disbursements relating to transactions with entities located in tax havens 18 1.9 Section 17b - Application of standard rates to tax reassessments relating to on derogation schemes 18 1.10 Section 21 (1-d). - Extension of the margin payment scheme to companies covered by the simplified scheme 20 1.11 Sections 21 (2), 87, 92 bis. - Selective authorisation for non-profit organisations to deduct the advance payment of income tax at source 21 1.12 Section 36 (4). - Clarification of the tax treatment of non-reinvested profits and expenses paid in cash in an amount equal to or greater than FCFA 100,000 21 1.13 Section 46. - Extension of the scope of capital gains tax property to sales by non-trading property companies (Sociétés Civiles Immobilières - SCI) 21 1.14 Sections 56(2) and 69(3). - Extension of the scope of the withholding tax 11% to non-professional taxpayers 22 1.15 Section 70 (1) - Upward revision of the IRCM rate applicable to income passive paid to persons domiciled or established in a tax haven 23
1.16 Section 70 (2). - Reduction in the rate of tax on income from movable capital (IRCM) for dividends regularly distributed by SMEs 25 1.17 Sections 74 bis (1) and 579. - Reorganisation of reporting deadlines for non-professional taxpayers 26