Questions fiscales
Instituted by the 1996/1997 Finance Law, the Approved Tax Management Centres (ATMCs) were organised by Decree No. 2000/002/PM of 6 January 2000, modified by Decree No.2007/0456/PM of 29 March 2007, which also fixes the tax benefits granted to the members of the said centres. The modalities for implementation of the above-mentioned decree were fixed by Order No. 079/PM of 29 March 2007.
The tax system in force in Cameroon recognizes a certain number of rights and guarantees to the taxpayer. These prerogatives are recognized to the taxpayer either during an audit, or otherwise.