Impôts et taxes

The Value Added Tax (VAT) in brief

What is VAT?

  • It is a tax on consumption which is levied at each stage of expenditure/production;
  • It is an indirect tax because it is not paid directly to the Treasury by the consumer (real debtor), but by those who are in charge of its collection (legally liable);
  • It is a real tax because it does not take into account the personality of the consumer, but the transactions involved.

Who is liable to VAT?

These are natural persons or entities, including local authorities and bodies governed by public law which carry out taxable transactions falling within the scope of the VAT.

Read more: The Value Added Tax (VAT) in brief

The Value Added Tax (VAT) in brief

What is VAT?

  • It is a tax on consumption which is levied at each stage of expenditure/production;
  • It is an indirect tax because it is not paid directly to the Treasury by the consumer (real debtor), but by those who are in charge of its collection (legally liable);
  • It is a real tax because it does not take into account the personality of the consumer, but the transactions involved.

Who is liable to VAT?

These are natural persons or entities, including local authorities and bodies governed by public law which carry out taxable transactions falling within the scope of the VAT.

Read more: The Value Added Tax (VAT) in brief

Personal Income Tax in brief

Personal income tax (PIT) is a direct tax levied on the earnings of all natural persons.

Those liable to this tax are all natural persons who have their fiscal domicile in Cameroon or who earn income from Cameroonian sources, such as:

  • Wage earners, pensioners and annuitants;
  • Traders, farmers and craftsmen;
  • Landlords;
  • Liberal Professionals.

Read more: Personal Income Tax in brief

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