Code d'éthique et de conduite professionnelle de la Direction Générale des Impôts (Ministère des Finances, Cameroun)

CODE OF ETHICS AND PROFESSIONAL CONDUCT

OF THE DIRECTORATE GENERAL OF TAXATION

MINISTRY OF FINANCE

EDITION

REPUBLIQUE DU CAMEROUN Paix – Travail – Patrie MINISTÈRE DES FINANCES DIRECTION GÉNÉRALE DES IMPÔTS DGT DÉCROISÉE GÉNÉRALE DES IMPÔTS REPUBLIC OF CAMEROON Peace – Work – Fatherland MINISTRY OF FINANCE DIRECTORATE GENERAL OF TAXATION

CODE OF ETHICS AND PROFESSIONAL CONDUCT

OF THE DIRECTORATE GENERAL OF TAXATION

INTERNAL AUDIT SERVICES (IAS)

JANUARY 2024

MINISTRY OF FINANCE

Forward

In order to ensure the exemplary nature of our administration in terms of ethics and professional conduct «...» all DGT staff are therefore invited to read and comply with the detailed provisions of this working tool.

Roger Athanase MEYONG ABATH

The objectives of this Code of Ethics and Professional Conduct are to affirm, confirm, harmonize and perpetuate our principles of conduct. In particular, this document aims to maintain the long tradition of credibility of the Directorate-General for Taxation (DGI) within the Ministry of Finance (MINFI). It sets out the principles to which we adhere, in accordance with our values based on integrity, fairness and responsibility, and the ethical rules to which we commit ourselves as members of the staff of the DGT, both in the central services and in the devolved services.

This normative framework applies regardless of the place of assignment, hierarchical level or status in the performance of the duties of tax officials and serves to regulate behavior in the use of human, financial and technical resources.

Therefore, individually and collectively, we commit ourselves to:

• Carry out our duties with honesty, integrity and rigor;
• Respect the laws of the Republic, the internal policies of the DGI and our commitments;
• Create a working environment based on trust and mutual respect that encourages open communication;
• Avoid any conflict of interest or its appearance.

Based on common sense and good faith, the above principles and rules are intended to govern, guide and promote the highest qualities of conduct, competence and professional conscience. It is essential that the values of professionalism, loyalty, diligence, neutrality and discretion are always present and understood, and that they inspire our thoughts and actions.

In order to ensure the exemplary nature of our administration in terms of ethics and professional conduct, but also to facilitate the achievement of the objectives assigned to us, all DGT staff are therefore invited to read and comply with the detailed provisions of this working tool.

ACRONYMS