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Tax Year

The tax year in Cameroon is the calendar year, 1 January to 31 December. Companies which start their activities during the second half of a given year are allowed to use a period of up to 18 months for their first tax year.

Tax Return Filing

Effective 1 January 2024, the due date for the filing of annual tax returns is as follows:

15 March of the following year for companies falling under the ambit of the Tax Administration’s Large Taxpayers Division (those with annual revenue exceeding XAF 1 billion);
15 April of the following year for taxpayers falling under medium-size taxation centers and specialized tax centers; and
15 May of the following year for taxpayers falling under divisional taxation centers.

Tax Payments

Taxpayers are required to make monthly prepayments of the minimum tax (see Sec. 8.1.1.) by the 15th day of the following month. The minimum tax is a prepayment towards the final tax liability. Excess minimum tax over the final corporate tax liability can be adjusted and set off against future installments of minimum tax.

Effective 1 January 2023, tax payments by all classes of taxpayers must be made electronically. Previously, only companies falling under the ambit of the Tax Administration’s Large Taxpayers Division were obligated to pay tax electronically.

Availability of E-Filing

E-filing is available via the e-filing Portal of Directorate General of Taxation (DGT).

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