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1.1ÌýÌýÌýÌý Introduction: overview of the domestic payroll system

The tax administration body in Cameroon is referred to as the Directorate General of Taxation which operates under the purview of the Ministry of Finance. As Cameroon uses both English and French as its official languages (French being the dominant language), the body is referred to in French as the Direction Générale des Impots (DGI). The Directorate has an online platform in which information and documentation are relayed to the public and taxpayers can use it for tax compliance.

The National Social Insurance Fund mostly referred to as the Caisse Nationale de Prevoyance sociale (CNPS) is the body in charge of social security and pension benefits. Their online platform serves as the gateway for employers to make their periodic compliance filings.

Tax residence and scope of taxation

The tax residency rules in Cameroon are similar to most jurisdictions around the world. An individual is considered a tax resident in Cameroon if he/she resides in the country for a period exceeding