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UCAC Université Catholique d'Afrique Centrale Faculty of Social Science and Management Bachelor in Management and Economics Academic year: 2024-2025
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# INTERNSHIP REPORT ON THE PRACTICAL APPLICATION OF TAX LEGISLATION AND ADMINISTRATIVE PROCEDURES AT THE DIRECTORATE GENERAL OF TAXATION
Internship completed from 12 of may to 11 of July à Directorate of General Taxation With a view to obtaining the Bachelor in Management and Economics
Written by: Amira Fatmeh ABBA-KABIR
Academic supervisor: Mr Guy TIYON Director of Internships
Professional supervisor: Sir Fayçal ABDOULAYE Chief of the Division of Tax legislation and International Tax Relation Unit
JUNE 2025
Amira Fatmeh ABBA-KABIR AFSN 132 – Academic year 2024/2025
# Table of Content
DEDICATIONS... IV ACKNOWLEDGEMENTS... V LIST OF ABBREVIATIONS... VI General introduction... 1 Part One: Presentation of the Directorate General of Taxation and Feedback concerning the Expectations of the Internship... 3 I- Chapter One: Description of the host structure... 4 1.1. Presentation of the Directorate General of Taxation (DGT)... 4 > Historical Review and Missions of the DGT... 4 a) The Directorates... 5 b) The Divisions... 7 1.2. Organigramme of the DGT... 10 II- Chapter Two: Description of department and evolution of the internship... 11 Section 1: Overview of the DLRFI... 11 1.1. Description of the Division of Legislation and International Tax Relations (DLRFI)... 11 Section 2: Internship progress and Tasks performed... 13 2.1. Evolution of the Internship and Task Accomplished... 13 2.2. Tasks... 13 a) Reception, elaboration and study of tax and administrative documentations... 13 b) Lecture of the Finance Law N° 2024/020 of 23 December 2024 governing Local Taxation in Cameroon... 16 c) Attendance of meetings and events... 18 i) Meeting concerning the DPR... 18
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ii) Meeting with the SONAMINES ... 19 iii) Participating at the SAGO ... 20 d) Creation of the Single Identification Number (SIN) ... 20 e) Registration of contracts ... 21 f) Verification of deductibility of expenses ... 22
2.3. Working conditions ... 23 2.4. Difficulties encountered ... 24 2.5. Capitalisation on acquired knowledge ... 25
Part Two: Evaluation of internship, proposals and recommendations ... 27 III- Chapter 3: Evaluation of the Internship ... 28 IV- Chapter 4: Propositions and Suggestions ... 29 V- Conclusion ... 31
Bibliography ... 32 Annexes ... 33
Amira Fatmeh ABBA-KABIR AFSN 132 – Academic year 2024/2025
Amira Fatmeh ABBA-KABIR AFSN 132 – Academic year 2024/2025
List of tables
Table 1 : Old Taxpayer Tax Regime ... 16 Table 2 : Classification Table of the General Tax Authority ... 18
List of figures
Figure 1: Organisational Chart of the Directorate General of Taxation ... 10
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# DEDICATIONS
I dedicate this report to myself for working hard and not giving up, to my parents whose love, prayers and sacrifices are the foundation of my success, to my fellow classmates for their support and motivation throughout my studies and to my professors for their tireless efforts in shaping my academic.
Amira Fatmeh ABBA-KABIR AFSN 132 – Academic year 2024/2025 Page | IV
# ACKNOWLEDGEMENTS