Central Africa is made up of six(6) States (Cameroon, Central African Republic, Congo, Gabon, Equatorial Guinea and Chad). They are part of an economic and geographical zone named CEMAC (Central Africa Economic and Monetary Community).
This geographical space extends on over more than 3 millions of km2, that is 14% of the surface of sub-Saharan Africa and account about 40 million inhabitants. Two member states are without maritime facade, they are; RCA and Chad.
The tax system of the member countries of the CEMAC zone is historically and strongly influenced by France, the colonizing country, as they share French language in common, The only exception is Equatorial Guinea whose the country colonizer was Spain, but the tax system remains similar to the others countries of the zone. It is essentially a declarative tax system, and thus lets the latitude to the officials in charge of the tax matters to verify the sincerity and the accuracy.
The business law in CEMAC zone is governed by the acts of the Organization for the Harmonization of Business Law in Africa (OHADA). These 17 countries unified acts offers to the investor assurance in regards with safety of its investments and the management of the possible disputes.
This website is a synthetic documentation which aims at providing company managers, real and potential investors, updated fiscal information drawn from current legal and statutory regulation of every country, allowing them on one hand to understand the transactional mechanisms which lead to taxes, to become soaked with the current tax regimes, so to be able to make up the choice over the options offered to them taking into account the advantages and drawbacks, and on the other hand to have a minimum knowledge regarding determination, declaration, complaints, contentious claims.
It’s the outcome of the practice of the taxation of all CEMAC countries for almost fifteen year. Their promoters have occupied high responsibilities within a first-rate multinational company at functions of Tax Manager and Financial Controller, and are well hardened so much in the determination of the tax base, the liquidation, as well as in the declarations and management of tax audit and tax litigations.
It is a tool of accompaniment, information and communication. It is a simple, clear and brief presentation of the main taxes that the taxpayers as legal or physical entity have to comply to. Otherwise the possible penalties become due, as well as the appeals options which are offered to them for the purposes of contesting of the taxations. Therefore it is thus a brief reading of the tax rules.
You will find on this website the contents related to:
- Cameroon Tax Guide
- Gabon Tax Guide
- Congo Tax Guide (Brazzaville)
- Chad Tax Guide
- Central African Republic Tax Guide
- Equatorial Guinea Tax Guide
Its basic and general character will then infer in certain cases, analysis of particular cases, and therefore subordinated to a particular assistance what we stand available to bring if we are requested to do so through our contacts. So it is not a law code. But, the legal references will be mentioned on it as much as necessary.