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14.3. Calendar of Important Compliance Events

Tax Year

The tax year in CAR is the calendar year. Companies registered during the second half of the year may extend their fiscal year up to December of the following year.

Tax Return Filing

The annual corporate tax return due date is 30 April following the end of the tax year.

Tax Payments

The tax payment due dates based on the turnover of the entity are as follows:

  • For entities with turnover between XAF 30 million and XAF 100 million – tax is to be paid in 2 installments by 15 March and 15 September, with each installment equal to half of the previous year’s tax.
  • For entities with turnover more than XAF 100 million – tax is to be paid in 3 instalments by 15 February, 15 June and 15 October, with each installment equal to one-third of the previous year’s tax.

Any balance tax remaining due must be settled by the annual tax return due date, i.e. by 30 April of the following year.