FOREWORD
A Tax is a compulsory and unrequited levy on the income of natural or legal persons, to meet public expenditures of the State or local authorities.
They are collected by the tax authorities in accordance with procedures laid down by law.
This Charter of Taxpayers' Rights and Responsibilities outlines mutual rights and duties of taxpayers and the Cameroonian tax administration. It sets the stage for a fair, transparent, and effective tax system.
It aims to strengthen trust between the tax administration and its users, based on mutual respect and partnership, in order to foster a tax environment conducive for Cameroon's development.
This charter represents the government's unwavering commitment to promoting a fair and modern tax system that serves all citizens and contributes to the nation's growth.
18 JUIN 2024
The Minister of Finance
PART1: YOUR RIGHTS AND OBLIGATIONS
I. YOUR RIGHTS
- Right to Pay only the Fair Tax
You have the right to pay only the amount of tax due, calculated in accordance with the current tax legislation, and commensurate with your to your ability to pay.
- Right to Information
You have the right to access complete, accurate, clear, and timely information on the tax laws and regulations applicable to your situation.
- Right to Defense
You have the right to defend yourself, to be assisted by duly authorised persons, to present your arguments, and to provide evidence during any proceedings before the tax administration.
- Right to Dispute Taxes
You have the right to challenge any tax decision you believe is incorrect, and to receive an impartial and objective review of your request by the tax administration.
- Right to Legal Certainty
You have the right to seek and obtain clarifications on the application of current tax legislation or a formal position from the administration through a ruling procedure that protects you against any changes in interpretative doctrine.
- Right to Confidentiality and Privacy
Your personal and tax data are confidential; hence, protected by the administration.
II. YOUR OBLIGATIONS
- Obligation to Register
You are required to register with the tax administration (by submitting a registration declaration), and obtain a unique taxpayer identification number.
- Obligation to Submit Accurate and Complete Declarations
Your tax returns, duties, user fees, and any other tax information must be accurate and complete.
- Obligation to Declare and Pay Taxes on Time
You must declare and pay your taxes, duties, and fees within deadlines established by law.
- Obligation to Comply with Audits
The tax administration reserves the right to audit your tax returns for accuracy and completeness. You are obliged to comply with these audits, or face penalties as prescribed by current legislation.
- Obligation to Maintain and Provide Records
You must retain documents justifying tax returns for the legally required period, and produce them to the tax administration upon request.
- Commitment to Promote Tax Compliance