STRUCTURE OF CAMEROON FISCAL SYSTEM

The Cameroon fiscal law is contained in the General Tax Code (G.T.C), the custom code, the
investment codeand other specific laws enacted by the President or the prime minister of the
Republic. These laws are usually deliberated and adopted by the National Assembly and
promulgated by the president at the end of each fiscal year.
In this course we will dwell more on the general tax code which carries taxes, rates and other
fiscal contribution. The 2023 general tax code is divided into four main sections as seen
below

Section 1: (1) This Law shall institute the General Tax Code.

2. Book I contains the various type of taxes (Sections 2 to 613).
3. Book II contains the Manual of Tax Procedures (Sections M.1 to M. 146).
4. Book III contains the local fiscal system (Sections C.1 to C. 149)

The DGI is headed by a Director General, Modeste Mopa Fatoing, in office since
October 2014. It employs approximately 3,500 people and contributes 61% of the
State's own resources (see Annual Report 2017). Over the past few years, it has
undergone numerous organizational and functional reforms that make the DGI a
modern and efficient administration at the service of the State and taxpayers.

 
According to Decree No. 2013/066 of February 28, 2013, which governs its operation,
the Directorate General of Taxes is responsible for:

 The drafting of legislative and regulatory texts in terms of taxes, curatorship, royalties
and various taxes, in liaison with the competent administrations
 Identification, location and registration of taxpayers
 Organization, management of the information system and tax exploitation of land
information
 Curatorship, control of inheritance and vacant property
 Management of confiscated assets and those seized from public accountants
 The fight and repression of tax evasion
 Examination of non-contentious and contentious appeals by taxpayers relating to the
taxes issued
 Issuance and collection of taxes, curatorship, royalties and various taxes and the
centralization of statistical data on these
 Controls and verifications in terms of taxes, curatorship, royalties and various taxes
 Monitoring the application of conventions and agreements in tax matters in liaison
with the legal affairs department.