Loi 2024/020 · Loi n° 2024/020 du 23 décembre 2024 sur la…

La présente loi fixe le cadre juridique de la fiscalité locale au Cameroun, définissant les impôts, taxes et redevances perçus au profit des collectivités territoriales décentralisées. Elle énumère les différentes catégories d'impôts locaux, notamment les impôts communaux, les centimes additionnels, les taxes et redevances communales et régionales. La loi précise les modalités d'administration, de recouvrement et de contrôle de ces impôts, confiées aux services fiscaux de l'État. Elle abroge…

REPUBLIC OF CAMEROON

PEACE – WORK – FATHERLAND

LAW N° 2024/020 OF 23 DEC 2024

ON LOCAL TAXATION

PRESIDENCE DE LA REPUBLIQUE PRESIDENCY OF THE REPUBLIC SECRETARIAT GENERAL SERVICE DU FICHIER LEGISLATIF ET REGLEMENTAIRE LEGISLATIVE AND STATUTORY AFFAIRS CARD INDEX SERVICE COPIE CERTIFIEE CONFORME CERTIFIED TRUE COPY

The Parliament deliberated and adopted, the President of the Republic hereby enacts the law set out below:

PART I GENERAL PROVISIONS SINGLE CHAPTER

SECTION C 1: (1) This law relates to local taxation. It lays down the taxes, duties and royalties collected on behalf of regional and local authorities, hereinafter referred to as "local authorities".

(2) Local taxation shall refer to all taxes collected by the taxation services of the State on behalf of local authorities. All such taxes shall also be referred to as "local taxes".

(3) Local taxation shall apply to councils, subdivisional councils, city councils, regions and any other type of local authority established by law.

(4) Unless otherwise specifically provided in this law, the fiscal procedures applicable to State duties and taxes shall apply mutatis mutandis to local tax base issuance, recovery, control, penalties, and litigation.

SECTION C 2: Local taxes shall include: - council taxes; - additional council taxes on State taxes and duties; - council taxes and royalties; - regional taxes and royalties; - any other levy provided for by law.

SECTION C 3:(1) A local authority may levy a tax, duty or fee only if such tax, duty or fee has been established by law, adopted by the deliberative body and approved by the competent authority.

(2) The rates and tariffs of local taxes and fees shall be fixed by the deliberative body of local authorities, in compliance with the ranges laid down by law.

SECTION C 4: (1) The taxation services of the State shall be responsible for the administration of all taxes devolved to local authorities.

(2)The tax revenue collected by the tax authorities on behalf of local authorities and public bodies shall be subject to a deduction of 10% to cover tax assessment and recovery costs. A separate instrument shall lay down the conditions for allocating such share.

SECTION C 5: To ensure the harmonious development of all local authorities, in accordance with the principle of solidarity, proceeds of some local taxes and duties may be subject to equalization based on the criteria and conditions laid down by the laws and regulations.

SECTION C 6:(1) Local taxes shall be levied and collected under the same conditions as State taxes, except as otherwise provided in this law.

(2)The State shall ensure that the annual local tax yield corresponds to a proportional rate set as a ratio of the level of its tax resources. To this end, financial

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