REPUBLIC OF CAMEROON PEACE – WORK – FATHERLAND DECREE No. 2026/00201/PM OF 02 FEV 2026
to lay down the rate, methods for collecting, distributing, and allocating fees and taxes applicable to activities, practices, and facilities involving exposure to ionizing radiations.
THE PRIME MINISTER, HEAD OF GOVERNMENT,
Mindful of the Constitution;
Mindful of Law No.2018/011 of July 2018 to lay down the Cameroon code of transparency and good governance in public finance management;
Mindful of Law No. 2018/012 of 11 July 2018 relating to fiscal regime of the State and other public entities;
Mindful of Law No. 2019/012 of 19 July 2019 to lay down the general framework for radiological and nuclear safety, nuclear security, civil liability and safeguards enforcement;
Mindful of Decree No. 92/089 of 4 May 1992 to specify the duties of the Prime Minister, as amended and supplemented by Decree. No.95/145-a of 4 August 1995;
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;
Mindful of Decree No. 2019/001 of 4 January 2019 to appoint a Prime Minister, Head of Government;
Mindful of Decree No. 2024/599 of 19 November 2024, to change the name of and reorganize the National Radiation Protection Agency;
Mindful of Decree No. 2024/00163/PM of 22 January 2024, setting out the terms of application of certain provisions of Law No. 2019/012 of 19 July 2019, to lay down the general framework for radiological and nuclear safety, nuclear security, civil liability and safeguards enforcement,
HEREBY DECREES AS FOLLOWS:
CHAPTER I
GENERAL PROVISIONS
ARTICLE 1.- (1) This decree lays down the rate, the methods for collecting, distributing, and allocating the fee and taxes applicable to activities, practices, and facilities involving exposure to ionizing radiations.
(2) It is issued pursuant to the provisions of Sections 75, 76, and 77 of Law No. 2019/012 of 19 July 2019, to lay down the general framework for radiological and nuclear safety, nuclear security, civil liability and safeguards enforcement.
SERVICES DU PREMIER MINISTRE SECRETARIAT GÉNÉRAL DIRECTION DES AFFAIRES ADMINISTRATIVES ET DES REQUÊTÉS COPIE CERTIFIÉE CONFORME
ARTICLE 2.- The fee and taxes referred to in Article 1 above shall be:
- the fee based on the annual turnover of authorization holders;
- the hazardousness tax for source categorization;
- the radiological tax for all import and export operations.
# CHAPTER II ## FEE AND TAXES
ARTICLE 3.- (1) The fee levied on the turnover shall be based on the annual turnover of authorization holders and shall be applicable to activities, practices, and facilities involving exposure to ionizing radiations.
(2) The fee rate shall be set at 0.25% of the annual turnover of industrial and extractive companies with authorizations applicable to activities, practices, and facilities involving exposure to ionizing radiations.