Cameroon, Republic of

The finance law for the financial year 2021 requires non-professional taxpayers (employees) to file a declaration by 30 June each year at the latest with the tax office of their residence.

The annual summary income tax return can be subscribed online using a form provided by the tax authorities. It indicates by category of income:

• The amount of income received during the past fiscal year.
• The amount of withholding tax (WHT) already suffered, or the advance payments made.
• The balances to be regularised, if any. 

Any declaration showing a balance of taxes to be regularised must be accompanied by means of payment. These payments can be made electronically by mobile phone, by bank transfer, by telepayment, or in cash at bank counters.

After validation by the competent services, declarations that show an overpayment give rise to a refund or deduction from future taxes at the request of the taxpayer.