REPUBLIC OF CAMEROON PEACE – WORK – FATHERLAND
ORDINANCE No. 2024/001 OF 20 JUIN 2024 to amend and supplement some provisions of Law No. 2023/019 of 19 December 2023: Finance Law of the Republic of Cameroon for the 2024 financial year
THE PRESIDENT OF THE LA 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. 2023/019 of 19 December 2023: Finance Law of the Republic of Cameroon for the 2024 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:
SECTION 1: (1) Sections Fifteen (a), Thirty-seven (a) and Thirty-seven (b) are inserted immediately after Sections Fifteen and Thirty-seven respectively of abovementioned Law No.19 December 2023.
(2) Furthermore, the provisions of Sections Forty-nine, Seventy, Seventy-one, Seventy-two, Seventy-three, Seventy-four, Seventy-five, Seventy-six, Seventy-eight, Eighty-one, Eighty-two, Eighty-three and Eighty-five of the same law are amended and supplemented as follows:
PART I
GENERAL CONDITIONS OF BUDGETARY AND FINANCIAL BALANCE
2. PROVISIONS RELATING TO RESOURCES
CHAPTER TWO
PROVISIONS RELATING TO THE GENERAL TAX CODE
SECTION FIFTEEN (a): The provisions of Sections 470a, 548, 549 and 549a of the General Tax Code are amended and supplemented as follows:
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
BOOK ONE PART VI
# REGISTRATION, STAMP DUTY AND TRUSTEESHIP
CHAPTER XIV
STAMP AND STAMP DUTY
DIVISION III
STAMP ON THE ISSUE OF SOME DOCUMENTS AND MISCELLANEOUS ITEMS
G – SPECIFIC STAMPS ON SOME DOCUMENTS
Section 470a: Contentious and non-contentious claims, applications for deferment of payment, applications for compensation, refund or restitution of taxes, applications for tax incentives and rebates, applications for tax transactions and for approvals or authorizations of any kind, authentication of documents at diplomatic missions and consular posts, and relocation certificates shall be subject to a specific stamp duty.
NON-HARMONIZED LEGISLATION IN THE CEMAC ZONE
CHAPTER I
RATES OF REGISTRATION DUTIES
DIVISION II
SPECIAL STAMP DUTY PAYABLE ON SOME DOCUMENTS AND OTHER FEES
A – STAMP ON PASSPORTS AND VISAS
Section 548: Stamp on passports and other related documents shall be fixed as follows:
(1) National passports
Stamp duty on national passports shall be fixed as follows:
- issue, renewal and extension of ordinary passports: CFAF 110 000;
- issue of laissez-passer:
- ordinary laissez-passer: CFAF 75 000;
- mortuary laissez-passer: CFAF 100 000.
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(2) Visa on foreign passports:
Stamp duty for entry or exit visas on foreign passports shall be fixed as follows:
- ………………;
- ………………;
- multiple entry and exit visa valid for from 0 to 6 (six) months:
2
- ………………;
- normal visa: CFAF 100 000;
- express visa: CFAF 150 000;