DGf
Directorate General of Taxation
MANUAL OF PROCEDURES FOR ADMINISTRATIVE INQUIRIES
DIRECTION GENERALE DES IMPOTS
MINISTÈRE DES FINANCES
REPUBLIQUE DU CAMEROUN Paix – Travail – Patite MINISTÈRE DES FINANCES DIRECTION GÉNÉRALE DES IMPÔTS DGf RÉPUBLIQUE DÉLÉHATION FRANÇAISE REPUBLIC OF CAMEROON Peace – Work – Fatherland MINISTRY OF FINANCE DIRECTORATE GENERAL OF TAXATION
MANUAL OF PROCEDURES FOR ADMINISTRATIVE INQUIRIES
DOCUMENT PREPARED BY THE INTERNAL AUDIT SERVICE WITH TECHNICAL ASSISTANCE FROM THE U.S. TREASURY COOPERATION MISSION.
NOVEMBER 2024
MINISTRY OF FINANCE
TABLE OF CONTENT
P.6 SIGLES
| P. 9 | CHAPTER I: DEFINITIONAL APPROACH TO ADMINISTRATIVE INQUIRY |
|---|
P.10 1.1. THE CONCEPT OF INQUIRY P.10 1.2. CHARACTERISTIC OF AN ADMINISTRATIVE INQUIRY P.10 1.3. SCOPE OF THE ADMINISTRATIVE INQUIRY
P.13 CHAPTER II: PROCEDURES FOR AN ADMINISTRATIVE INQUIRY
| P.14 | 2.1. | INITIATION OF THE ADMINISTRATIVE INQUIRY |
|---|---|---|
| P.14 | 2.2. | THE CONDUCT OF AN ADMINISTRATIVE INQUIRY |
| 2.2.1. | Planning phase of an administrative inquiry | |
| 2.2.1.1. | Drawing up the engagement letter | |
| 2.2.1.2. | Preparing the questionnaire | |
| 2.2.1.3. | Convening the parties | |
| 2.2.2. | The execution phase of an administrative inquiry | |
| 2.2.2.1. | On-site visits | |
| 2.2.2.2. | Interviews | |
| 2.2.2.3. | Collecting evidence | |
| 2.2.3.1. | The content of an administrative inquiry report | |
| 2.2.3.2. | The scope of an administrative inquiry report |
P.21 CHAPTER III: INSTRUMENTS OF THE ADMINISTRATIVE INQUIRY
| P.22 | 3.1. | LEGAL INSTRUMENTS FOR ADMINISTRATIVE ENQUIRIES |
|---|---|---|
| 3.1.1. | Laws and regulations | |
| 3.1.2. | The engagement letter | |
| 3.1.3. | The letter convening the parties | |
| 3.1.4. | Minutes of the interview | |
| P.23 | 3.2. | INFORMATION GATHERING TOOLS USED IN AN ADMINISTRATIVE INQUIRY |
| 3.2.1. | The interview | |
| 3.2.2. | The non-directive interview | |
| 3.2.3. | The semi-structured interview | |
| 3.2.4. | The questionnaire | |
| 3.2.5. | Surveys (sampling) |
P.25 APPENDIXES
DIRECTORATE GENERAL OF TAXATION
MANUAL OF PROCEDURES FOR ADMINISTRATIVE INQUIRIES
SIGLES
| ANIF | National Financial Investigation Agency |
|---|---|
| ANR | Tax Clearance Certificate |
| NIC | Notice of Issue for Collection |
| DTC | Notice of Issue for Collection |
| CFCE | Bussiness Creation Formality Centres |
| AMC | Approved Management Centre |
| GTC | General Tax Code |
| NACC | National Anti-Corruption Commission |
| CONSUPE | Supreme State Audit |
| SRU | Special Registration Unit |
| CSIPLI | Specialized Taxation Center for Liberal Professions and Real Estate |
| CSP | Special Registration Unit |
| DTC | Decentralized Territorial Community |