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Commentary

8.1.1 Tax-related non-compliance

Cameroon

8.1ÌýÌýÌýÌý Employer failures

Events of tax and social security non-compliance by the employer's entity assessed through various means such as an audit, denunciation or routine control of the authorities are remedied through the payment of penalties and interests on top of the principal amounts due if any. The detail of the penalties and consequences for non-compliance is described in the table hereafter.

The Finance Bill for fiscal year 2024 and its explanatory memorandum amend the Cameroon Tax Code at section M 94a. It allows for the taxpayer to request the issuance of a tax compliance certificate (Attestation

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