Tax claims in Cameroon

In a constant concern for fiscal justice, the Directorate General of Taxation endeavours daily to guarantee the rights of taxpayers in order to maintain a quality partnership and improve the business climate in Cameroon.

Thus, your claims on the implementation of the fiscal Law find appropriate answers in the various litigation services of the DGT.

Administrative claims

When to file your petition?

After receiving the tax adjustment notification alongside the collection notice, or any document enabling you to know exactly the amounts to be paid and the payment dates to comply with; if you note an error, either in the assessment, or the nature of these taxes, you can challenge all or part of the taxes charged to you.

Whom to file your petition to?

You can file your claim to the Chief of the Regional Taxation Centre in charge of your area or to the chief of the division in charge of the Large Tax Unit (LTU).

If you are not satisfied with the decision of this authority, you can file a new claim to the Director General of Taxation.

One last administrative appeal is open to you if you are not satisfied with the decision of the Director General of Taxation: you can refer to the Minister in charge of Finance.

Referral to this last authority is tantamount to a mandatory administrative appeal prior to the administrative court.

Within which time-frame should one file a petition?

You have ninety (90) days from the date of issuance of the collection notice or the full knowledge of the amount of taxes to be paid, within which to file your claim to the Chief of the Regional Taxation Centre of your area or the Head of the Large Tax Unit.

Under which form should a claim be made?

Your petition should be written and signed by you or your representative.

It should be stamped, accompanied by a copy of the assessment form or of the collection notice or the receipt in case of spontaneous payment;

It should contain the reasons why you think that all or part of the additional duties and penalties charged to you are not justified;

It should specify the amount of the taxes contested;

Finally, it should be supported by evidence of payment of the uncontested portion.

At the level of the Minister, it should be supported by evidence of payment of 10% of the contested portion.

NB: The filing of a petition to these authorities does not suspend the revenue collection procedure unless you have obtained compromise under the following conditions:

The Respite of payment

You can suspend payment of the contested duties and penalties.

When filing your claim, you have the possibility to expressly request a respite of payment for the contested taxes.

To this effect, the related request should be supported by evidence of payment of at least 10% of the amount of the taxes involved when it is addressed to the DGT and at least 20% (in all) when it is addressed to the MINFI.

NB: This condition was cancelled for the claims filed to the Chief of the Regional Taxation Centre or the Head of the Large Tax Unit.

In any case, the absence of a reply from the Administration to your request for a respite payment after thirty (30) days is tantamount to a tacit acceptance of your request.

However, the express or tacit compromise ceases to be valid from the date of notification of the decision of the authority referred to.

Information on the action taken on a claim

Following the examination of your claim, the Administration informs you of its decision in writing. The absence of a reply within the time prescribed by the regulation in force is tantamount to the rejection of the appeal.

If you are not satisfied, you may refer to the Administrative court.

Appeals to courts

Which court to file the claim to?

If you are not satisfied with the decision of the Administration, you may refer the litigation to the Administrative Bench of the Supreme Court.

If the matter concerns registration fees, you may refer to the High Court to which your Taxation Centre is attached.

Within which time-limit should the case be referred to a judge?

You have sixty (60) days from the day of receipt of the Minister of Finance\’s decision to refer the case to a judge.

This time-limit is three (3) months from the notification of the collection notice when the matter concerns registration fees.

For further information click on: www.impots.cm