REPUBLIC OF CAMEROON PEACE – WORK – FATHERLAND
DECREE NO. 2025/076 OF 20 MARS 2025
to amend and supplement some provisions of Decree No. 2019/262 of 28 May 2019 to amend and supplement some provisions of Decree No. 2004/073 of 5 April 2004 on the implementation of the OHADA accounting system and the statistical and tax return
THE PRESIDENT OF THE REPUBLIC,
Mindful of the Constitution;
Mindful of the Treaty of 17 October 1993 on the Harmonization of Business Law in Africa;
Mindful of the Uniform Act of 26 January 2017 on Accounting Law and Financial Reporting and the OHADA Accounting System (SYSCOHADA);
Mindful of the Uniform Act of 22 December 2022 relating to the Accounting System for Not-for-Profit Entities (SYCEBNL);
Mindful of Law No. 2002/003 of 9 April 2002 to institute the General Tax Code of the Republic of Cameroon;
Mindful of Decree No. 2004/073 of 5 April 2004 on the implementation of the OHADA accounting system and the statistical and tax return, as amended and supplemented by Decree No. 2019/262 of 28 May 2019;
Mindful of Decree No. 2011/408 of 9 December 2011 to organize the Government, as amended and supplemented by Decree No. 2018/190 of 2 March 2018,
HEREBY DECREES AS FOLLOWS:
ARTICLE 1: The provisions of Articles 1, 6 and 7 of Decree No.2019/262 of 28 May 2019 referred to above are amended and supplemented as follows:
"Article 1 (new): (1) This Decree lays down implementation of the OHADA accounting system and the statistical and tax return of entities, instituted by the OHADA Uniform Acts of 26 January 2017 and 22 December 2022 referred to above.
(2) The accounting systems of entities, instituted by the OHADA Uniform Acts of 26 January 2017 and 22 December 2022, are hereby rendered mandatory throughout the territory of the Republic of Cameroon.
Article 6 (new): (1) Companies under the actual earnings system, as defined by the General Tax Code, shall be subject to the Normal System.
(2) Taxpayers under the comprehensive tax regime, with a turnover
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equal to or greater than 10 000 000 (ten million) CFA francs, shall be subject to the minimum cash flow system.
Article 7 (new): (1) Companies subject to the Normal System and the Minimum Cash Flow System shall file their statistical and tax returns in accordance with the models appended to this Decree.
(2) Companies in the banking and insurance sector, as well as not-for-profit organizations, shall file their statistical and tax returns in accordance with the specific models attached to this Decree.
THE REST SHALL REMAIN UNCHANGED".
ARTICLE 2: All previous provisions repugnant hereto are hereby repealed.
ARTICLE 3: This decree shall be registered, published according to the procedure of urgency and inserted in the Official Gazette in English and French.
Yaounde, 20 MARS 2025
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