REPUBLIC OF CAMEROON PEACE - WORK - FATHERLAND
ORDINANCE No. 2021/003 OF 07 JUIN 2021 to amend and supplement some provisions of Law No. 2020/18 of 17 December 2020: Finance Law of the Republic of Cameroon for the 2021 financial year
THE PRESIDENT OF THE REPUBLIC,
Mindful of the Constitution;
Mindful of Law No. 2018/12 of 11 July 2018 relating to the fiscal regime of the State and other public entities;
Mindful of Law No. 2020/18 of 17 December 2020: Finance Law of the Republic of Cameroon for the 2021 financial year;
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 ORDAINS AS FOLLOWS:
ARTICLE 1: (1) The provisions of Sections Thirty-one, Forty, Forty-one, Forty-two, Forty-three, Forty-four, Forty-five, Forty-six, Fifty-one, Fifty-two and Fifty-three of the aforementioned Law of 17 December 2020 are amended.
(2) Section Thirteen(a) shall be inserted after Section Thirteen as follows:
"PART ONE
GENERAL CONDITIONS OF BUDGETARY AND FINANCIAL BALANCE
TWO
PROVISIONS RELATING TO RESOURCES
CHAPTER TWO
PROVISIONS RELATING TO THE GENERAL TAX CODE
SECTION THIRTEEN(a): The provisions of Section 548 of the General Tax Code are amended and/or supplemented as follows:
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PART VI REGISTRATION, STAMP DUTY AND TRUSTEESHIP
SUB-PART II UNHARMONIZED LEGISLATION IN THE CEMEC ZONE
HEAD II STAMP DUTY RATES
II- SPECIAL STAMP DUTY ON SOME DOCUMENTS AND OTHERS
A - STAMP DUTY ON PASSPORTS AND VISAS
SECTION 548: Stamp duty on passports and other documents serving as such shall be fixed as follows:
(1) National passports
Stamp duty on national passports shall be fixed as follows: - issuance, renewal and extension of ordinary passports: 110 000 CFAF; - …………………………………………
The rest shall remain unchanged.
CHAPTER FOUR REVENUE ALLOCATION
1- SPECIAL APPROPRIATION ACCOUNTS
SECTION THIRTY-NINE (new): The ceiling of resources intended to replenish the National Solidarity Fund for the Fight against the Coronavirus and its Economic and Social Impacts shall be set at CFAF two hundred billion (200 000 000 000) for the 2021 financial year.
THREE PROVISIONS RELATING TO THE BALANCE OF RESOURCES AND EXPENSES IN THE STATE BUDGET
SECTION FORTY (new): The State budget for the 2021 financial year shall be balanced in resources and revenue at CFAF 5 480 400 000 000 of which CFAF 5 235 200 000 000 shall be allocated to the general budget and CFAF 245 200 000 000 to the Special Appropriation Accounts.
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# HEAD ONE ## ASSESSMENT OF RESOURCES
SECTION FORTY-ONE (new): The products and revenue applicable to the general budget of the Republic of Cameroon for the 2021 financial year are estimated at CFA F 5 235 200 000 000 and shall be broken down as follows by type of revenue:
(Unit: millions of CFAF)
| ACCOUNTS | ITEM | 2020 | 2021 VOTED | ADJUST-MENT | 2021 AMENDED | | --- | --- | --- | --- | --- | --- |