Cameroon Tax System: What Is A Single Identification Number

Every registered business in Cameroon has a unique number that is used to identify the it as a taxpayer. This taxpayer’s identification number, known as the single identification number, is attributed to the business owners immediately they start the registration procedure of their business.

Any natural or legal person starting a business in Cameroon is attributed a single identification number by the Directorate General of Taxation. The number is attributed on a permanent basis upon effective localization of the taxpayer. The number is attributed only after the taxpayer must have filed an application to register the business with the competent tax authority within 15 (fifteen) working days after commencement of activities.

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Use of the single identification number

  • The taxpayer is obliged to mention the single identification number in all documents showing any business transaction.

  • Public or private corporate bodies are also obliged to present the single identification number, which is the taxpayer’s identification number when they are carrying out any payments or for any material or intangible transaction.

In effect, the single identification number is issued under conditions laid down by the law. The services of the Directorate General of Taxation may need to take a photograph or fingerprints of the person to whom the single identification number is attributed to.

Read Also: 4 Important Things When Starting A Business In Cameroon

Penalties related to single identification number

=> Fraudulent use

Anybody who fraudulently uses the single identification number shall be liable to a heavy fine of 1,000,000 (one million) francs CFA on each transaction.

=> Failure to indicate the single identification number

Failure of the taxpayer to indicate the single identification number on an invoice will lead to a non-deduction of the VAT of that invoice.

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3 thoughts on “Cameroon Tax System: What Is A Single Identification Number

  1. Greetings. You have a womderful blog here. I want to ask a question, what taxes do a landlord pay? I know about lamd tax and tax on the contrat de bail. But is that all? What documents can a landlord show to Proff that he pays taxes, is the attestation of non redevance a deal with landords?

    1. Good morning
      The land Lord pays the rental income tax if he has tenants. It is calculated on the annual amount of rents collected. He also pays the Advanced tax on rents ( PSL) though it is usually paid by tenant at the time of registration of the rent contract. This is usually deducted when declaring your income tax at the end of the year.
      Thanks for reading.
      My Lovely Africa

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