The implementation of projects jointly funded by the State of Cameroon and international donors brings in the concept of counterpart funds.
The counterpart is the share that the Government of Cameroon supports as part of a jointly funded project under a loan or grant agreement expressly providing for this coverage.
We distinguish between counterpart funds in real expenditure and counterpart funds in taxes and customs duties.
Counterpart in real expenditure is any direct financing from own resources of the State, destined for the procurement of goods and services for the benefit of a jointly funded project under the conventional conditions.
Consideration in taxes and customs duties, is any direct coverage from own resources of the State of taxes and customs duties resulting from the implementation of a jointly funded project under conventional conditions.
In both cases, the resources for these kinds of expenditures are budgeted by the State, in a common fund called “counterpart funds” which is kept at the Ministry in charge of the economy (MINEPAT for Cameroon).
The tax regime for contracts with outside funding is contained in Decree No. 2003/651/PM of 16 April 2003 to lay down rules for the implementation of the tax and customs regime of public contracts. This decree provides, inter alia, that:
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