In Cameroon, the Directorate General of Tax issues a unique tax identification number to all businesses (individuals and legal persons) that are liable to pay tax in the country.
Obligations of a taxpayer in Cameroon
In addition to file in their statistical and tax returns every year, taxpayers in Cameroon are also obliged to:
- Register with the tax office and obtain a taxpayer identification number
- Get localized
- Declare their monthly turnover
- Preserve accounting and other business documents for a maximum period of 10 years and to
- Communicate
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The Taxpayer Identification Number or Unique Identification Number (UIN) is an identification number used by the tax authorities in the administration of tax laws (to identify taxpayers).
The Unique Identification Number is alphanumeric made up of two letters (one in the beginning and the other at the end) and 12 digits, formatted like this – A012345678910Z.
Taxpayers are obliged to mention the Unique Identification Number on any document showing any business transaction. Both private and public corporate bodies are required to present when any payment is being carried out.
As a legal or natural person, you may not be able to carry out any of the below transactions unless you have your UIN:
- Opening of an account in a bank or microfinance establishment;
- Subscription to any type of insurance contract;
- Registration of real estate;
- Subscription contracts with utility companies (water and electricity networks);
- Certification in a regulated profession
Anyone who fraudulently uses the Unique Identification Number is liable to a fine of up to XAF1,000,000 (one million francs CFA) on each business transaction.
[mailerlite_form form_id=2]If you fail to include the UIN on an invoice, in case you are liable for VAT, it will lead to a non-deduction of the VAT on that invoice. The Unique Identification Number is attributed on a permanent basis after the effective location of the taxpayer is known.
See Also: How to Obtain the Taxpayer Identification Number in Cameroon
In the case of a legal business, the taxpayer identification is issued only after the taxpayer must have filed an application to incorporate or register a business.
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