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Texte juridique · n° 2022 Finance Law

Tax Innovations of the 2022 Finance Law

Cameroun · Adoption : 1 janvier 2022

Pays
Cameroun
Type
Texte juridique
Numéro
2022 Finance Law
Date d'adoption
1 janvier 2022
Organisation
Ministère des Finances du Cameroun
RésuméThis brochure presents the new tax measures introduced by the 2022 Finance Law in Cameroon. It aims to improve the business climate through simplified tax procedures and support for companies and non-profit organizations. It also promotes socio-economic activities via permanent and ad-hoc tax relief measures. Finally, it includes measures to optimize tax revenue collection, such as broadening the tax base and securing tax revenue.

DGP Direction Générale des Impôts Directorate General de Prèvisionat

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# TAX # INNOVATIONS OF # 2022 FINANCE LAW

MINISTÈRE DES FINANCES | MINISTRY OF FINANCE

DGT Direction Générale des Impôts Directorate General of Taxation

# THE HEALTH # THE 2022 FINANCE LAW

The new tax measures contained in the 2022 Finance Law are designed to meet the fiscal consolidation and modernisation objectives of our public finances, as prescribed by the Head of State in his circular n° 001 of 30 August 2021.

These measures seek to revive the economy following its slowdown due to the COVID-19 health crisis. They thus focus on improving the business climate (I) and promoting socio-economic activities (II).

To enable the authorities to finance the ever-increasing public expenditure, this law also includes measures to optimise tax revenues (III).

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# IMPROVEMENT OF THE BUSINESS CLIMATE

P.5

The improvement of the business climate in the 2022 Finance Law will be achieved primarily through measures aimed at simplifying tax procedures and supporting the activities of legal persons and non-profit associations.

# IMPROVEMENT OF SOCIOECONOMIC ACTIVITIES

P.9

Key to the 2022 fiscal policy, the promotion of economic activity is implemented via tax measures to support socio-economic activities, be they permanent or ad-hoc in times of crisis.

# OPTIMISATION OF TAX REVENUE COLLECTION

P.13

In terms of measures to optimise the collection of taxes, no real reform of the tax burden has been implemented.

However, to meet the budgetary challenges set for the 2022 fiscal year, an amount of FCFA 5 752 400 000, of which overFCFA 3 188 700 000 is expected from tax revenue, the new measures in the 2022 Finance Act mainly involve measures to secure tax revenue (1) and broaden the tax base (2).

DGP Direction Générale des Impôts Directrice Générale de l'Intérieur

# VIVEZ L'ACTUALITÉ DE LA DIRECTION GÉNÉRALE DES IMPÔTS

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# IMPÔTS Infos

VOUS-Y TROUVEREZ :

AVENUE MARÉCHAL FOCH - YAOUNDE - CAMEROUN Tél. : +(237) 222 222 315 www.impots.cm D GICAM @D GICAM MINISTÈRE DES FINANCES - MINISTRY OF FINANCE

DGP Directive Générale des Imports Directorate General of Taxation

# TAX INNOVATIONS OF THE 2022 FINANCE LAW

IMPROVEMENT OF THE BUSINESS CLIMATE

The improvement of the business climate in the 2022 Finance Law will be achieved primarily through measures aimed at simplifying tax procedures and supporting the activities of legal persons and non-profit associations.

TAX INNOVATIONS OF THE 2022 FINANCE LAW 5

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# Measures to simplify tax procedures

Simplification of procedures for obtaining tax documents, through :

allowing taxpayers to generate their tax clearance certificate during the entire period before the implementation of forced collection measures;

the scrapping of the requirement to certify the attestation of location for online registration, in line with the current reforms on the digitalisation and simplification of tax procedures.

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