Law no2016/018 of 14 Dec 2016 laying down the finance law of the Republic of Cameroon

for 2017, in its Chapter IV Section M 94 (a) stipulates that the Tax Clearance Certificate can

be issued on request to any natural or legal persons who are liable to the payment of taxes and

duties. The issuance of an electronic certificate is also dedicated. This document certifies that

the taxpayer has no tax liability due on the date of its issuance.

The reform instituting the electronic issuance of the Tax Clearance Certificate (TCC) has

been in force from January 1st, 2017. As from this date, the Directorate General of Taxation

offers to the taxpayers the possibility of obtaining the electronic certificate through its

website www.impots.cm.

This guide provides explanations on the steps to be followed by the taxpayer in order to

obtain the said certificate.

1. Connection to the system

To access the system, the taxpayer must first obtain connection parameters (user name and

password) by going to www.impots.cm and clicking on the teleprocedures link (figure 1). It

is however important to note that, large and medium size taxpayers that are already using the

e-filing platform do not need new connection parameters.

Once on this page, click on the TELEPROCEDURES link; this will give you access to the login /page

(Figure 2)

Figure 1 : home page www.impots.cm

For taxpayers who do not have an account, click on the Create an account menu, fill in the

required information and click on the send button for the creation of your account.

Once on this page, kindly click on the menu "tax clearance / VAT refund".

Figure 3: identification information

When the security window appears,check the box "I am not a Robot" and confirm your Tax

Centre if necessary.

Figure 2: login page

Figure 4:security window

2. Generating a

tax clearance certificate (TCC)

The taxpayer must go to the «tax clearance certificate» menu, select the tab "generate a tax

clearance certificate “, in order to generate a tax clearance certificate.

Figure 5a: window for the generation of TCC

Once on this page, click on the "Generate/create" button.

Figure 5b: window for the generation of TCC

The Tax Clearance Certificate (TCC) is obtained by clicking on the Generate button. (Figure

5b)

NB: The system automatically displays the taxpayer’s information (Taxpayer Identification

Number, company name, P.O Box, location etc. ....) the latter will just have to click on the Generate

button. Depending on the taxpayer’s situation, the system displays either a tax clearance certificate

or a statement of tax debts.

TCC without Debt

Figure 6:Tax Clearance Certificate

TCC with Moratorium

Figure 7:Tax Tax Clearance Certificate with Moratorium

TCC with Respite of payment

Figure 8 :Tax Clearance Certificate with respite of payment

Statement of debts

Figure 9: Statement of debts

3. Consulting a Tax Clearance Certificate

To consult the list of TCC generated, click on the sub-menu "Consult list of TCC generated’’ in the

menu "Tax Clearance Certificate", select the period and click on the search button. The system

will display a list of already generated TCC. You can print a TCC by clicking on the Edit a document

button.

Figure 10: Window to consult a TCC

The opportunity is also given to individuals and institutions,users of the Tax Clearance Certificate to

authenticate and print a TCC on the space reserved for this purpose on the website of the

Directorate General of Taxation, www.impots.cm .

Figure 11: home page www.impots.cm

Once on this page, kindly click on the Tax Clearance Certificate link; Enter the TCC reference

(number only) in the empty box and click on the Search TCC button.

Figure 12a:Consult TCC

With this action, you will have access to the Tax Clearance Certificate consultation page which

confirms the authenticity of the reference by giving key information on the TCC.

Figure 12b:Consulting a TCC

"This reference is recognised by the information system of the Directorate General of Taxation of

Cameroon" is displayed as well as the TIN, the company name, the date of creation, expiration and

type TCC .

Click on the Edit button to display the TCC