Law N° 2014/026 of 23 December 2014
on the finance law of the Republic of
Cameroon for the 2015 financial year
The Parliament deliberated and adopted, the President of the Republic hereby enacts the law set out below:
PART ONE
I: PROVISIONS RELATING TO RESOURCES
CHAPTER ONE
GENERAL PROVISIONS
SECTION ONE: Taxes, contributions, royalties, proceeds and public revenue of the Republic of Cameroon shall
continue to be collected in accordance with the instruments in force, subject to the provisions of this law.
CHAPTER TWO
PROVISIONS RELATING TO THE GENERAL TAX CODE
SECTION TWO: The provisions of Sections 3, 5 (a), 7, 8 (a), 17, 18 (a), 21, 22, 24, 29, 36, 42, 44, 56, 69, 70, 87, 91,
92 (b), 104 (b), 105, 106, 107, 127, 137 (a), 140 (a), 142, 143, 149, 225, 225 (a), 239, 239 (a), 239 (b), 239 (c), 239
(d), 239 (e), 239 (f), 240, 342, 343, 543, 571, 607 (new), 608 (new), 608 (a) (new), M1, M4, M7 (a), M8 (a), M13,
M18, M35, M36, M42, M68, M76, M77, M99, M119, M121, C12 and C24 of the General Tax Code are hereby
amended and/or supplemented as follows:
BOOK ONE
TAXES AND DUTIES
I: DIRECT TAXES
CHAPTER I
COMPANY TAX