PEACE - WORK - FATHERLAND
ORDINANCE No. 2023/001 OF 02 JUIN 2023
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. 2021/26 of 27 December 2022: Finance Law of the Republic of Cameroon for the 2023 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: The provisions of Sections Forty-seven, Sixty-five, Sixty-six, Sixty-seven, Sixty-eight, Sixty-nine, Seventy, Seventy-one, Seventy-three, Seventy-six, Seventy-seven and Seventy-eight of the abovementioned law of 27 December 2022 are amended and supplemented as follows:
"PART ONE" GENERAL CONDITIONS OF BUDGETARY AND FINANCIAL BALANCE
PROVISIONS RELATING TO RESOURCES
CHAPTER FOUR ALLOCATION OF REVENUE
DIVISION 1 SPECIAL APPROPRIATION ACCOUNTS
SECTION FORTY-SEVEN: (new) The ceiling of resources allocated to the Fund to Finance the Reconstruction of the Economically Distressed Areas in the Far-North, North-West and South-West Regions shall be set at CFAF 29 131 000 000 (twenty-nine billion one hundred and thirty-one million) for the 2023 financial year.
PART THREE
PROVISIONS RELATING TO THE BALANCE OF STATE BUDGET RESOURCES AND EXPENDITURE
SECTION SIXTY-FIVE: (new) The State budget for the 2023 financial year is balanced in resources and expenditure at CFAF 6 726 931 000 000, of which CFAF 6 642 500 000 000 for the general budget and CFAF 84 431 000 000 for special appropriation accounts.
CHAPTER ONE
EVALUATION OF RESOURCES
SECTION SIXTY-SIX: (new) Proceeds and revenue applicable to the general budget of the Republic of Cameroon for the 2023 financial year are estimated at CFAF 6 642 500 000 000 and are broken down by type of revenue as follows:
(Unit: millions of CFAF)
| ACCOUNTS | HEADING | 2022 | 2023 VOTED | ADJUSTMENT | 2023 AMENDED |
|---|---|---|---|---|---|
| A - REVENUES | 4 243 200 | 4 676 500 | 104 000 | 4 780 500 | |
| TITLE I - TAX REVENUES | 3 148 700 | 3 709 100 | 106 600 | 3 815 700 | |
| 711 | TAXES ON INCOME, PROFITS AND CAPITAL GAINS | 734 790 | 838 600 | 91 300 | 929 900 |
| 712 | TAXES ON SALARIES AND OTHER REMUNERATION | 167 000 | 295 000 | 27 000 | 322 000 |
| 713 | TAXES ON ASSETS | 22 330 | 20 800 | 5 300 | 26 100 |
| 714 | INTERNAL TAXES AND DUTIES ON GOODS AND SERVICES | 1 754 661 | 1 977 679 | -3 146 | 1 974 532 |
| 715 | TAXES ON FOREIGN TRADE AND INTERNATIONAL TRANSACTIONS | 392 419 | 480 521 | -13 854 | 466 668 |