Tax Audits in Cameroon (2026), Cameroon Tax Law 2026, Cameroon Tax System 2026, Cameroon DSF 2026

Tax Audits in Cameroon (2025): A Practical Guide for Business Owners
In Cameroon, any registered business can be audited by the tax administration to verify whether taxes declared and paid are accurate. Tax audits are governed mainly by the Livre des Procédures Fiscales of the General Tax Code (CGI) and updated by the annual Finance Laws. (impots.cm)
1. What is a Tax Audit?
A tax audit (“contrôle fiscal” or “vérification de comptabilité”) is an examination carried out by the tax authorities to confirm:
• Accuracy of declarations
• Authenticity of accounting records
• Proper payment of taxes
• Compliance with SYSCOHADA accounting standards
• Compliance with tax laws and finance laws
The administration may conduct:
• Desk audits (contrôle sur pièces)
• On-site accounting audits (vérification sur place)
• Partial audits targeting specific taxes
• General audits covering all taxes and periods not prescribed (3S)
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2. Which Authorities Can Request a Tax Audit?
The following authorities may initiate or participate in a tax audit:
Main Tax Authorities
• Direction Générale des Impôts (DGI)
• Centre des Impôts des Moyennes Entreprises (CIME)
• Centre des Impôts des PME
• Large Taxpayers Unit (DGE)
• Divisional or local tax centers
Other Related Authorities
Depending on the issue being investigated:
• Customs Administration (Douanes)
• CNPS (social security audits)
• MINFI (Ministry of Finance)
• Anti-corruption or judicial authorities in fraud cases
Under the tax code, tax inspectors with at least inspector rank and carrying professional identification may perform audits. (Juriafrica)
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3. How Businesses Are Selected for Audit
Businesses are commonly selected because of:
• Persistent tax losses
• Low profit margins
• VAT refund requests
• Inconsistencies in DSF
• Non-filing or late filing
• Significant cash transactions
• Supplier/customer mismatches
• Large expense claims
• Transfer pricing issues
• Payroll inconsistencies
• Complaints or whistleblower reports
The tax administration increasingly uses digital cross-checking through:
• E-filing systems
• Bank data
• Customs records
• Supplier declarations
• Withholding tax declarations
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4. The Tax Audit Procedure in Cameroon
Step 1 — Audit Notice
The administration must send:
• An official audit notice (“Avis de Vérification”)
• Taxpayer charter (“Charte du contribuable vérifié”)
This must be served at least 8 days before the audit begins. Failure may render the audit invalid. (MINFI)
The notice normally states:
• Taxes concerned
• Accounting periods under review
• Date of commencement
• Audit team/service
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Step 2 — Opening Meeting
Auditors arrive at:
• Company head office
• Main establishment
• Accountant’s office (if requested)
Opening discussions usually cover:
• Nature of business
• Accounting system
• Software used
• Responsible officers
• Document availability
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Step 3 — Examination of Documents
Auditors review accounting and tax records.
What They Can Review
Accounting Records
• General ledger
• Trial balance
• Journals
• Cash book
• Bank book
• Inventory records
• Payroll records
• Fixed asset register
Tax Documents
• DSF filings
• VAT declarations
• Monthly tax returns
• Withholding taxes
• Payroll taxes
• Business license taxes (Patente)
• Property taxes
Supporting Documents
• Sales invoices
• Purchase invoices
• Contracts
• Bank statements
• Customs declarations
• Delivery notes
• Receipts
• Expense justifications
Operational Information
• Stock count
• Payroll staff verification
• Supplier confirmations
• Customer confirmations
• Cash management practices
Auditors can compare:
• Bank deposits vs sales
• Imports vs purchases
• Payroll vs CNPS declarations
• VAT claimed vs supplier declarations

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