The general tax code

Front Cover
Ministry of Finance, Directorate General of Taxation, 2009 - Business & Economics - 350 pages
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Contents

GENERAL PROVISIONS
3
E Provisions
19
Basis of assessment of the personal income tax
27
Exemptions
33
B Exceptions
39
Obligation to file returns
44
Departure from Cameroon
50
A Major enterprises regime _____
56
DETERMINATION OF FEES
139
DUTIES OF LAW OFFICIALS JUDGES
145
Legal aid transmission of enforceable decision
150
Real estate duties of vendees notaries
156
Proceedings by parties and courts
163
E Prescriptions and prohibitions of stamp duty
169
A Passports passes safeconduct and visas
170
Miscellaneous provisions
176

Acts constituting liability and liability for payment
62
COUNCIL TAXES
75
Business licence
89
ADDITIONAL TAXES FOR COUNCILS
92
DIVERSE TAXES AND DUTIES
99
PROVISIONS RELATING TO THE MINING
106
FORESTRY TAXES
107
Rules specific to charges
113
UNHARMONIZED LEGISLATION
117
Simultaneous transfer of personal property
119
Transfer of businesses and new goods
125
B Companies _
131
PENALTIES
132
B Affixing of seals
182
Taking over of the estates and unclaimed pmperty of foreigners
189
RATES OF STAMP DUTY
190
Identity cards and residence permits
196
Public accounting officer
202
CHAPTER V STAMP DUTY ON MOTOR VEHICLES
215
AIRPORT STAMP DUTY
218
Desk audits
228
METHODS OF COLLECTION
236
Legal mortgage
242
Principal penalties
247
Law No 7710 of 13 July to institute a Housing Fund Tax amend
263

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