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13.3. Calendar of Important Compliance Events

Tax Year

The tax year in Cameroon is the calendar year, 1 January to 31 December. Companies which start their activities during the second half of a given year are allowed to use a period of up to 18 months for their first tax year.

Tax Return Filing

Annual tax returns must be filed by 15 of March following the end of the fiscal year.

Tax Payments

Resident companies in Cameroon are required to make monthly prepayments of tax (see Sec. 8.1.1).

The annual balance tax due must be paid along with the tax return.

Effective 1 January 2021, tax payments can be made by bank transfer or electronically by companies including companies under the purview of the Large Taxpayers Department.

COVID-19 Emergency Measures

In response to the COVID-19 pandemic, Cameroon introduced a special tax deal granting 50% abatement for tax receivables issued up to 31 December 2019 for private companies, with the possibility of spreading payment over 12 months.

Availability of E-Filing

E-filing is available.