INTRODUCTORY PROVISIONS
GENERAL PROVISIONS

Section 1: (1) This Law shall institute the General Tax Code.
(2) Book I contains the various type of taxes (Sections 2 to 613).
(3) Book II contains the Manual of Tax Procedures (Sections M.1 to M. 147).
(4) Book III contains the local fiscal system (Sections C.1 to C. 149)
(5) For the General Tax Code, instead of:

  • Director of Taxes, read Director General of Taxes;
  • Taxation Department, read General Taxation Department;
  • Main Taxation Centre, read Regional Taxation Centre;
  • Main Taxation Head, read Regional Taxation Centre Head.

BOOK ONE
TAXES AND DUTIES

PART I
DIRECT TAXES
CHAPTER I
COMPANY TAX
DIVISION I
GENERALITIES

Section 2.– A tax shall be levied on all profits or income made by companies and other corporate bodies.
This tax shall be known as company tax.

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This content has been prepared for information purposes only. It is not intended to provide, and should not be relied on for, tax, accounting or legal advice. You need to consult your own tax, accounting or legal advisors before engaging in any transaction.

 

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