Cameroon

Type of profile
Country
Overview

Recent reform steps

The main measures that Cameroon has taken recently to strengthen domestic revenue mobilisation are as follows:

  • Gradually adjusting the special tax on petroleum products;
  • Introducing certain taxes (tourist tax, specific excise duty on non-returnable packaging for liquid products);
  • Introducing a corporation tax and VAT liability on furnished rentals;
  • Introducing a special tax on gambling and entertainment for games organised via telephone companies;
  • Applying high penalties for taxpayers not found in the taxpayer records;
  • Strengthening cooperation between the tax and customs authorities.

Progress achieved

Since 2017, a number of progress areas have been observed because of the DRM reforms introduced. These include:

  • More than one million USD have been mobilised through the introduction of the tourist tax.
  • 114,137 natural persons and 5,537 legal persons registered by customs, who previously did not appear in the Tax Directorate file of active taxpayers and who are now being monitored by the tax authorities.
  • Taxpayers have been receiving their receipts scanned by a secure electronic transmission system.
  • The yield of the special tax on petroleum products has increased by 15.5% annually following its revision in 2017.

Outlook: DRM priorities in 2019

On the tax administration side, the organisation of services and digitisation of reporting procedures to reduce the cost of and improve tax compliance have been identified as major priorities for 2019. This procedure has been extended to the business tax and to certificates evidencing collection and debt clearance. In addition, tax inspections shall be optimised and tax recovery shall be strengthened by implementing new methods for collecting motor vehicle stamp duty and taxes on the implementation of the state budget.

On the tax policy side, tax expenditure shall be controlled and tax rates and tariffs shall be reviewed.

Priority Activities
  • Raise taxpayers’ awareness of the importance of timely payment to avoid the inconvenience of forced recovery
  • Computerise resource centres
  • Rationalise tax expenditure
Expected outcomes
  • Reduced cost of tax compliance
  • Simplified procedures and revenue protection
  • Reduction in tax expenditure by XAF 188 billion, which is equivalent to 0.85% of GDP

Resources

There are no resources available.

DRM Project Data as Recipient

all
2015
2016
2017
Donor
year Year
No. project
amount Commitment
disbursement Disbursement
France
year all
3 projects
amount 246 703.06 USD
disbursement 270 003.06 USD
Appui à la gouvernance financière au Cameroun (PAGFI)
year 2015
1 project
amount 27 730.00 USD
disbursement 51 030.00 USD
I.5.a. Government & Civil Society-general
year 2017
1 project
amount 0.00 USD
disbursement 0.00 USD
I.5.a. Government & Civil Society-general
year 2017
1 project
amount 218 973.06 USD
disbursement 218 973.06 USD
Germany
year all
5 projects
amount 1 658 741.57 USD
disbursement 1 573 202.55 USD
Support in modernizing public financial management
year 2015
1 project
amount 0.00 USD
disbursement 438 540.00 USD
Support in modernising public financial management
year 2016
1 project
amount 0.00 USD
disbursement 470 986.60 USD
Support in modernising public financial management
year 2016
1 project
amount 1 658 741.57 USD
disbursement 571.10 USD
Support in modernizing public financial management
year 2017
1 project
amount 0.00 USD
disbursement 437 246.69 USD
Support in modernizing public financial management
year 2017
1 project
amount 0.00 USD
disbursement 225 858.16 USD
South Korea
year all
1 project
amount 6 390.00 USD
disbursement 6 390.00 USD
Invitational Revenue Package Seminar for High Level Officials from Afric
year 2015
1 project
amount 6 390.00 USD
disbursement 6 390.00 USD
European Commission
year all
1 project
amount 0.00 USD
disbursement 17 255.10 USD
Evaluation PEFA et Mise à jour du Plan d'action de la réforme des finances publiques au Cameroun
year 2017
1 project
amount 0.00 USD
disbursement 17 255.10 USD
United Kingdom
year all
1 project
amount 15 440.38 USD
disbursement 15 440.38 USD
HMRC Tax Leadership Training provided through Commonwealth Association of Tax Administrators
year 2017
1 project
amount 15 440.38 USD
disbursement 15 440.38 USD
Totals
year all
11 projects
amount 1 927 275.01 USD
disbursement 1 882 291.09 USD
Donor
year Year
No. project
amount Commitment
disbursement Disbursement
France
year 2015
1 project
amount 27 730.00 USD
disbursement 51 030.00 USD
Appui à la gouvernance financière au Cameroun (PAGFI)
year 2015
1 project
amount 27 730.00 USD
disbursement 51 030.00 USD
Germany
year 2015
1 project
amount 0.00 USD
disbursement 438 540.00 USD
Support in modernizing public financial management
year 2015
1 project
amount 0.00 USD
disbursement 438 540.00 USD
South Korea
year 2015
1 project
amount 6 390.00 USD
disbursement 6 390.00 USD
Invitational Revenue Package Seminar for High Level Officials from Afric
year 2015
1 project
amount 6 390.00 USD
disbursement 6 390.00 USD
Totals
year 2015
3 projects
amount 34 120.00 USD
disbursement 495 960.00 USD
Donor
year Year
No. project
amount Commitment
disbursement Disbursement
Germany
year 2016
2 projects
amount 1 658 741.57 USD
disbursement 471 557.70 USD
Support in modernising public financial management
year 2016
1 project
amount 0.00 USD
disbursement 470 986.60 USD
Support in modernising public financial management
year 2016
1 project
amount 1 658 741.57 USD
disbursement 571.10 USD
Totals
year 2016
2 projects
amount 1 658 741.57 USD
disbursement 471 557.70 USD
Donor
year Year
No. project
amount Commitment
disbursement Disbursement
European Commission
year 2017
1 project
amount 0.00 USD
disbursement 17 255.10 USD
Evaluation PEFA et Mise à jour du Plan d'action de la réforme des finances publiques au Cameroun
year 2017
1 project
amount 0.00 USD
disbursement 17 255.10 USD
France
year 2017
2 projects
amount 218 973.06 USD
disbursement 218 973.06 USD
I.5.a. Government & Civil Society-general
year 2017
1 project
amount 0.00 USD
disbursement 0.00 USD
I.5.a. Government & Civil Society-general
year 2017
1 project
amount 218 973.06 USD
disbursement 218 973.06 USD
Germany
year 2017
2 projects
amount 0.00 USD
disbursement 663 104.85 USD
Support in modernizing public financial management
year 2017
1 project
amount 0.00 USD
disbursement 437 246.69 USD
Support in modernizing public financial management
year 2017
1 project
amount 0.00 USD
disbursement 225 858.16 USD
United Kingdom
year 2017
1 project
amount 15 440.38 USD
disbursement 15 440.38 USD
HMRC Tax Leadership Training provided through Commonwealth Association of Tax Administrators
year 2017
1 project
amount 15 440.38 USD
disbursement 15 440.38 USD
Totals
year 2017
6 projects
amount 234 413.44 USD
disbursement 914 773.39 USD