Modalities for steering and follow up of tax reforms

Tax reforms are realised in Cameroon in diverse frameworks of which the major ones are the special commissions and the ad hoc committees.

The Tax reform Commissions which, like the last one created by decision No.87/909/CF/MINEFI/CAB of 20 April 2007, bring together both representatives of the administration and those of the private sector and the civil society;
The ad hoc committees and work groups put in place within the taxation department in view of steering the reforms on specific themes for example the committee for the implementation of online-procedures, the steering committee of the reform of tax regimes, etc.

Organisation of Tax Reform Commissions generally around a Technical Secretariat which assumes the coordination of the deliberations of the sub-commissions grouped into modules of tax policy and tax administration;
Participation in the deliberations of the Commission of other sectors, specifically government departments, the private sector, the civil society and development partners.

Institution of a Follow up Committee for the implementation of recommendations like that created by Decision No.00022/MINFI/SG/CRF of 10 January 2008 following the Tax Reform Commission of 2007 ;
organisation of follow up Committees around technical tax administrations (DGT/DGC) and extended to private partners represented by socio-professional groupings.

Contradictory examination by the various stakeholders and adoption of pertinent measures;
comparative analysis and evaluation of the recommendations ;
organisation of consultations with socio-professional groupings involved in certain reforms ;
writing and publication of an annual report on the measures implemented.

as concerns legislative and regulatory measures: Finance Laws and Decrees;
as concerns administrative measures: circulars, instructions, service notes, etc.

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