The Taxpayer Charter 2026 is an official publication of Cameroon’s Directorate General of Taxation. It clearly explains the rights, guarantees, and obligations of taxpayers during a tax audit. Its main objective is to promote a transparent and fair relationship between taxpayers and the tax administration.
Why does the Taxpayer Charter matter?
Cameroon’s tax system is based on self-assessment. Although tax returns are presumed to be accurate, the tax authorities have the right to verify them.
The charter reminds taxpayers that tax audits are lawful and structured procedures, governed by strict rules and safeguards.
How are you informed of a tax audit?
Before a tax audit begins, taxpayers are generally notified through:
- a verification notice, or
- a visit notice
These notices indicate the scope of the audit, the taxes concerned, the audit period, and the identity of the tax officers involved. In specific cases, audits may be conducted without prior notice.
Types of tax audits
The Charter identifies several types of audits, including:
- general tax audits,
- partial audits,
- personal tax position reviews,
- spot audits, and
- unannounced audits.
As a general rule, only one type of audit may be conducted per tax year.
Your rights during the audit
Taxpayers have the right to:
- be assisted by a tax advisor,
- be informed of audit timelines,
- receive motivated assessment notices,
- submit written observations,
- challenge tax adjustments through administrative or judicial appeals.
Consequences of a tax audit
At the end of the audit:
- either no adjustments are made,
- or tax reassessments are issued.
Penalties and late payment interest may apply, but mechanisms such as settlements, penalty relief, and tax mediation are also available depending on the case.
📥 Download the 2026 Taxpayer Charter
👉 For full details on audit procedures, penalties, deadlines, taxpayer remedies, and appeal mechanisms, download the Cameroon Taxpayer Charter 2026.
