How do I obtain a tax clearance certificate?

How to obtain a Tax Clearance Certificate in Cameroon

As a registered business in Cameroon, at some point in time, you will be required to provide or confirm your Tax Clearance information with a third-party or entity.

The tax authority issues a Tax Clearance Certificate or Debt Clearance Certificate upon request of the taxpayer. It is the only valid document to prove a taxpayer’s tax situation. It is issued only to those who are compliant, that is, who have paid all their tax debts on time. Download your debt clearance certificate online.

What do I need to be compliant?

• Your business must be registered and having a Unique Identification Number (UIN)
• It must be registered for all the required taxes
• You have to submit your monthly tax returns on time
• Make sure you pay all tax owed on time

Who issues a Tax Clearance Certificate?

Your Tax Clearance Certificate is issued by the Chief of Center of the tax center where the taxpayer is registered. It’s issued free of charge after verifying that the taxpayer’s situation is clean with regards to taxes and duties payable.

The debt clearance certificate can also be issued to a taxpayer who has a tax debt. This happens when the taxpayer is under suspension or has a duly granted moratorium of payment by the competent tax authority.

When is a moratorium possible?

According to 2019 Finance Law, a moratorium is granted to the following:

• VAT-liable businesses with a validated VAT credit pending refund. This happens if they are in a specialized management unit.
• Public companies that benefit from government subsidies provided the subsidies have not been paid. This also includes public companies whose payments for services rendered to the state are still pending.

What is the validity of the Debt Clearance Certificate?

The Tax Clearance Certificate is valid for three (3) months and takes effect from the day it was signed or issued. If the taxpayer has benefited a moratorium for tax debts or a suspension of payments, the period is reduced to one (1) month.

How do I verify the authenticity of a tax clearance certificate?

This can be done in the website of the Directorate General of Taxation. Once in the website, click on Attestation de non-redevance. Go to authentification en ligne and fill in the reference (UIN) of the business and validate.

Who will need my tax compliance status?

An individual, company or government institution may need to verify your tax compliance status. You may have applied for a tender or they just want to know if your business is reliable. That is, to confirm if you are up-to-date with your tax matters with the Tax Authority.

It should be noted that the debt clearance certificate serves as a tax as well as non-tax certificate or tax situation slip. It is the only valid document that shows prove of the taxpayer’s tax situation.

Source(s): General Directorate of Taxation & General Tax Code of Cameroon