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THE GENERAL TAX CODE - impots.cm

THE GENERAL TAX code Edited on the 1st of January 2021 Official Edition Directorate GENERAL of Taxation WebSite : Toll free number : 82 00 GENERAL Tax code 2021 Official Edition - II GENERAL Tax code 2021 Official Edition - III CONTENTS INTRODUCTORY PROVISIONS GENERAL PROVISIONS .. 1 BOOK ONE: TAXES AND DUTIES .. 3 PART I DIRECT TAXES .. 5 CHAPTER I: COMPANY TAX: .. 5 DIVISION I: GENERALITIES .. 5 DIVISION II: SCOPE OF APPLICATION .. 5 DIVISION III: TAXABLE PROFITS .. 7 DIVISION IV: PLACE OF ASSESSMENT .. 19 DIVISION V: PERIOD OF ASSESSMENT .. 19 DIVISION VI: CALCULATION OF TAX: .. 19 DIVISION VII: OBLIGATIONS OF TAXPAYERS .. 20 DIVISION VIII: ASSESSMENT .. 22 DIVISION IX: PAYMENT.

THE GENERAL TAX CODE Edited on the 1st of January 2021 Official Edition Directorate General of Taxation WebSite : www.impots.cm Toll free number : 82 00 . General Tax Code – 2021 Official Edition - II. General Tax Code – 2021 Official Edition - III CONTENTS

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