real reporrt

UNIVERSITY OF BUEA
By
NTAH ELIOT NJI BAMA
SM13B420
B.Sc (Buea)
Supervised by:
Mr. Epey John Bate.
Mr. Suh Collins
April, 2016
FACULTY OF SOCIAL AND
MANAGEMENT SCIENCES
DEPARTMENT OF ECONOMICS
AND MANAGEMENT
A Report Submitted to the Department of Economics and Management, Faculty of
Social and Management Sciences of the University of Buea in Partial Fulfillment
of the Requirements for the Award of Bachelor Degree (B.Sc) in Accountancy
A ONE MONTH INTERNSHIP AT REGIONAL TAXATION
TREASURY, LIMBE

DECLARATION
I, hereby declare that this report titled” A ONE MONTHS INTERNSHIP CARRIED OUT
AT THE REGIONAL TAXATION TREASURY LIMBE” is the work of NTAH ELIOT
NJI BAMA.
Signed: Date:
Ntah Eliot Nji Bama
(Student)
The above declaration is confirmed by;
Signed: Date:
Professor Sama Molem (Ph.D.)
(HOD SMS)

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CERTIFICATION
This is to certify that the report entitled “A ONE MONTHS INTERNSHIP
CARRIED OUT AT REGIONAL TAXATION TREASURY LIMBE’’ submitted to the
Department of Economics and Management in partial fulfilment of the requirements for the
award of the Bachelor’s Degree (B.Sc) in Accounting, Faculty of Social and Management
Sciences, University of Buea, is the original work of Ntah Eliot Nji Bama (SM13B420). This
work has been duly acknowledged and referred.
Field Supervisor
MR. EPEY JOHN BATE
Co-Supervisor
MR. SUH COLLINS
DATE
Head of department
Ass. Prof. MOLEM CHRISTOPHER SAMA
DATE
Dean of faculty
Prof MARTHA TUNDE
DATE

iii
DEDICATION
This work is dedicated to my entire family the NTAH and NJI Family.

v
ABBREVIATION
FEICOM
(NCSF)
BEAC
RRI
SYSTAC
AMR
SNPM
RBTR
SYGMA
OHADA
CIME
GDI
SMI
CEMAC
CRI
ACCT
NATIONAL COUNCIL SUPPORT FUND
BANK OF CENTRAL AFRICAN STATES
RECETTES REGIONALE DBS IMPOTS
SYSTEM OF TELE COMPENSATION IN CENTRAL
AFRICAN
Avis De Mise En Recouvertment (notice of issue for
collection)
SYSTEM OF MASS PAYMENT
THE SYSTEM OF BULK PAYMENT IN REAL TIME
AUTOMATED SYSTEM OF GROSS PAYMENT
ORGANISATION OF THE HARMONISATION OF
BUSSINESS LAW IN AFRICA
CENTRE DES IMPOTS DBS MOYENS ENTREPRISE
CENTRE DIVISIONALE DES IMPOTS
INTER BANK ELECTRONIC MONEY SYSTEM
ECONOMIC AND MONETARY COMMUNITY OF
CENRAL AFRICAN STATES
CENTRE REGIONALE DES IMPOTS
AGENCE COMPTABLE CENTRALE DU TRESOR

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Table of Contents
DECLARATION................................................................................................i
CERTIFICATION .............................................................................................ii
DEDICATION................................................................................................. iii
TABBREVIATION...........................................................................................v
CHAPTER ONE
INTRODUCTION
1.1 Background to the Study .............................................................................1
1.2 Characteristics of Internship........................................................................2
1.3 Objectives of Industrial Training (Internship).............................................2
1.4 Importance/ Benefits of Internship..............................................................3
1.4.1 Benefits of Internship to the Students ...................................................4
1.4.24Benefits of Internship to the Employers...............................................4
1.4.3 Benefits of Internship to the University ................................................5
1.5 Limitations of Internship .............................................................................5
CHAPTER TWO
OVERVIEW OF THE INSTITUTION
2.1 Brief History of Regional Taxation Treasury Limbe ..................................7
2.1.1 ORGANASATION CHART OF THE MINISTRY OF FINANCE........8
2.1.2 ORGANISATION OF THE SOUTH WEST REGION TAX .................9
2.2 Goals/Objectives of the Organisation........................................................10
2.3 Structures Responsible for the Functioning of the institution...................10
2.3.1 Organisation Chart of the Regional Revenue Collector Office for the
South West Region ..........................................................................................11
2.4 Functioning of the Regional Taxation Treasury........................................11
2.4.1 ROLES OF TAXATION (GENERAL DIRECTORATE OF TAXES)11
2.4.2 Regional Revenue Collector...................................................................12
2.4.2 ROLES OF THE SECRETARY ............................................................12
2.4.3 Recovery Brigade ...................................................................................13
2.4.4 THE ACCOUNT OFFICE .....................................................................14

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2.4.5 FUNCTIONS OF THE OFFICE IN CHARGE OF VALUES. .............14
2.4.6 FUNCTIONS OF THE CASHIER.........................................................15
CHAPTER THREE
TRAINING PROGRAM
3.2 AT THE SECRETARIAT (27th
August 2015)..........................................18
3.3 AT THE ACCOUNT OFFFICE (29TH
August 2015)...............................18
3.4 At the Recovery Brigade office. (14TH
August 2015) ...............................20
3.4.1 The Recovery procedures for outstanding tax liability. .........................21
A The ordinary Law Procedure for the recovery of outstanding ....................21
The Importance of an AMR.............................................................................22
A.Under the special law procedure..................................................................23
B.Guarantee for Recovery. ..............................................................................24
3.4.2 Limitation on recovery of outstanding tax liabilities. ............................24
3.5 At the office for values (30th
August 2015)...............................................25
3.6At the Regional Revenue Collectors office (28th
August 2015).................27
C.I- SMI (the inter-bank Electronic Money System). .....................................27
C.II- SYSTAC (the system of mass payment or the system of Tele
compensation in Central Africa)......................................................................27
C.III- SYGMA (System of Bulk Payment in Real Time). ..............................28
CHAPTER FOUR
CRITICAL ANALYSIS
4.1 Relationship between Theory and Practice ...............................................30
4.1.1 Similarities between Theory and Practice ..............................................30
4.1.2 Differences between Theory and Practice..............................................31
4.2 SWOT Analysis of the Institution .............................................................32
4.2.1 The Strengths of the Institution ..............................................................32
4.2.2 Weaknesses of the Institution.................................................................33
4.2.3 Opportunities to the Institution...............................................................33
4.2.4 Threats of the Institution.........................................................................34

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CHAPTER FIVE
CONCLUTION AND RECOMMENDATION
5.1 Conclusions................................................................................................35
5.2 Recommendations......................................................................................35
5.2.1 Recommendations to the administration of Regional Taxation Treasury
Limbe...............................................................................................................35
5.2.2 Recommendations to the University Administration .............................37
APPENDICES
APPENDIX 1: Sample of AMR......................................................................38
APPENDIX 3 TAX DISPUTE ≤ FCFA50 MILLION....................................39
APPENDIX 4 TAX DISPUTE ≥ FCFA 50 MILLION...................................39
APPENDIX 3 TAX DISPUTE ≤ FCFA 50 MILLION...................................40
APPENDIX 4 TAX DISPUTE ≥ FCFA 50 MILLION FCFA .......................41
APPENDIX 2 REMAINDER LETTER..........................................................42

CHAPTER ONE
INTRODUCTION
1.1 Background to the Study
An internship is a requirement by the University of Buea as a partial
fulfilment for the award of a B.Sc. Degree in Accounting. Against the backdrop,
I was privilege to be an intern for a period of one month in Regional Taxation
Treasury Limbe. It covered the period from 29th
July to the 1st
September 2015
and was guided by a field supervisor. An internship gives the intern an
opportunity to integrate career related experience into an undergraduate
education by participating in a planned and supervised work. Internship
provides real world experience to those looking to explore or gain the relevant
knowledge and skills required to enter into a particular career field. Internship is
relatively short term in nature with the primary focus on getting someone “on
the job training” and taking what is learned in the classroom and applying it to
the real world. Interns can be high school or university students or even adults
interested in trying out a new career. Many university students do internships to
gain relevant experience in a particular career field as well as to get exposure to
determine if they have a genuine interest in the field. Internships are an
excellent way to begin building those all important connections that are
invaluable in developing and maintaining a strong professional network for the
future.
1

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1.2 Characteristics of Internship
Industrial experience (INTERNSHIP) has the following characteristics:
 It contributes to the student’s personal and professional development
through challenging work assignments and it is completed before the
student graduates from the university.
 It is planned and scheduled through consultation with the department
or university so as to fit into the undergraduate experience. These
means an official letter is given with an evaluation form by the
university to the companies to evaluate the students.
 It involves a supervision component that is monitoring and
educational.
 It includes career related experiences that complement what is learned
in the classroom.
 The students have a reflection (reflective journals) and evaluation
process at the conclusion of the internship.
 It helps build upon the relationship the department/college/university
has with the employers (institutions).
 Internship is most successful when the student, the university and the
employer all share responsibility in making it valuable experience.
1.3 Objectives of Industrial Training (Internship)
The industrial training offered by the university has the following
objectives.
 To allow students to get acquainted with business practices and
procedures used in various organizations.
 To provide students with preliminary work experience that can
prepare them for their future careers.
 To allow students to apply theoretical knowledge acquired during
University studies to practice.

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 To serve the purpose of pre – orientation to the choice of
specialization while permitting students to establish contacts in
business society.
 To improve their skills that will help them in future to find a job. This
may be resume writing and passing the employer interview.
 To create proper communication of students with the job market i.e.
connection with the job market.
 To enable students to narrow their career vision i.e. gives a platform to
choose a particular field exercise to specialize on.
 It helps give students a good Résumé i.e. helps to build your CV
(curriculum vitae) which is an added advantage in the job market.
1.4 Importance/ Benefits of Internship
Attributable to the fact that many employers feel that some students lack
the practical experience to excel in the job market, internship has become more
important than ever before. As such there are a variety of different companies
which offers internship to students. One problem commonly cited by employers
is that many graduates do not have the practical skills necessary to excel in the
job market. They also feel that the professionalism of students is less than it
should be. Even though there are a large number of theories on how to
encourage employees and increase profits, it is apparent that enhanced levels of
education are not enough to prepare students for practical work in the job
market. Being able to improve these weaknesses will make graduates much
more effective in their careers.
When looking at internships, it is important to understand what employers
want. A number of studies have shown that there are six attributes that
employers are looking for. This attributes are motivation, leadership, oral
communication skills, experience, and interpersonal skills. There are a number
of employees who naturally have these skills. However, it should be noted that
most employees do not have these traits and they must be taught. When students

4
go through mentoring programs, they must learn to solve problems and
communicate effectively.
It is worth noting that internship is not only beneficial to the student/intern
but also to the university and the employer.
1.4.1 Benefits of Internship to the Students
The following benefits accrue to the interns as a result of embarking on an
internship program.
Firstly, the intern can enhance classroom experience and further develop
and practice the required skills to solve emerging business problems.
Secondly, the students can get practical work experience thus, brightening
their prospects in the changing job market.
Furthermore, internship makes the students more mature and confident.
Students develop personal skills in course of doing the task assigned to them on
internship. Doing these task over and over enable them to gain professional
skills and hence improve their competiveness in the job market.
In addition, other benefits of internship to students are:
 Gain the Opportunity to work in career related or professional
environment.
 Provides career awareness for the students.
 Gives the students the chance to evaluate, reflect upon and try a career
field.
 Provide valuable experience that helps secure future employment.
 Internship can also earn the intern money or credits.
 Provides the students with professional networking contacts.
 It makes classroom learning more interesting to students.
 Help the student develop job search skills.
1.4.2 Benefits of Internship to the Employers
Internship is beneficial to the employers in the following ways:

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 It can help employers evaluate the students for full time employment.
 It also gives the employers access to quality candidates.
 It is also beneficial to employers in that students contribute new
energy and ideas to the work place.
 Scheduling can be flexible to meet the employer’s needs.
 Internship is cost effective to the employers.
1.4.3 Benefits of Internship to the University
Internship is beneficial to the university department in the following ways:
 Internship strengthens ties to alumni and the community.
 It makes the transfer out process easier for students. That is, it can
easily take out what is taught in school to the society (companies).
 Curriculum can benefit through feedbacks from employers.
 Helps with retention and graduation.
 Strengthens the student’s ties to the university when the experience is
facilitated by the department (university).
1.5 Limitations of Internship
These are the general difficulties that both the students and the university
encounter with the internship program. This include the following
 Placement problems: This is one of the major limitations of
internship. At times, students find it very difficult to get a place to do
their internship program.
 Language problems: This is a major limitation of internship
especially with the bilingual nature of Cameroon; many students find
it difficult to adapt themselves in zones of different languages.
 Pecuniary Aspect: Lack of finances can also hinder internship. At
times students are placed in areas that are far from their residence
which demands daily transport fare which runs for the duration of time
of the internship which is not easily affordable. Also internship

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requires a certain class of dressing and outfits which cannot be readily
affordable by most interns.
 Problems of unrelated jobs. This is also a major limitation of
internship. At times, during the internship, students are placed to
perform “odd task” which are not related to the task in which they are
out to do. For example, an accounting student being placed to carry
out the job of photocopies, running errands etc.
 Sexual harassment: This is also one of the prominent limitations of
an internship. At times interns suffer from sexual harassment from the
employers which greatly affects the objectives of the internship.
 Lack of access to information: this is also a major limitation. At
times interns are denied access to certain information which is very
vital to the objectives of the internship by employers. These could be
for “security reasons”.
 Hatred and jealousy: a lot of interns have been reported to face this
problem. Since internship and its evaluation is a matter of psychology
of the employer, some employers for no justifiable reason may
develop hatred and jealousy for some particular interns.

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CHAPTER TWO
OVERVIEW OF THE INSTITUTION
2.1 Brief History of Regional Taxation Treasury Limbe
It is one of the departments that make up the Ministry Of Finance in the
Republic of Cameroon. It was created in the former East Cameroon as the
department of direct contributions and in the former West Cameroon as the
“Inland Revenue Department”. On reunification the two departments came
together with the formation of two separate departments that is the
Department of Taxes and the Department of Registration, stamp duty and
trusteeship duty through Ordinance N0
73/25 of 29th
of May 1973. The
National assembly in their June session finally voted and adopted the above
Ordinance, through Finance law N0
73/2 of 29th
June 1973. The two
departments operated separately until in 1993/1994 fiscal year (financial
year), were they were fused to form the Directorate of Taxes. At this time
assessment of taxes and gees were done by the two services but maintaining
the two codes (that is; the tax code and the registration and trusteeship
codes).
In the year 2002, the process of fusion was completed through Law
N0
2002/003 of 19th
August 2002, creating the GENERAL DIRECTORATE
OF TAXES.

8
2.1.1 ORGANASATION CHART OF THE MINISTRY OF FINANCE
MINISTRY OF FINACE
GENERAL DIRECTORATE
OF TAXES
GENERAL DIRECTORATE OF
TREASURY
REGIONAL
TAX
CENTRES
OFFICE OF LARGE
ENTERPRISES
GENERAL DIRECTORATE OF
BUDGET

9
2.1.2 ORGANISATION OF THE SOUTH WEST REGION TAX
CENTRES
MEDIUMSIZETAXPAYERSOFFICE
SERVICEPROVIDERSOFFICE
REGIONALTAXATIONTREASURY
REGIONALREGISTRATIONUNIT
SERVICEOFGENERALAFFAIRS
SERVICEOFLITIGATION
INQUIRYANDFOLLOWUPOFCONTROLS
SERVICEOFSTATISTICS
DIVISIONAL CENTRE OF TAXES
 BAKASSI
 DTC MAMFE
 DTC EKONDO TITI
 DTC BANGEM
 DTC KUMBA
 DTC MUYUKA
 DTC BUEA/IDENAU
 DTC TIKO
 DTC LIMBE
DIVISIONAL CENTRES OF TAXES SOUTH WEST REGION

10
2.2 Goals/Objectives of the Organisation
Like any other organisation the Regional Taxation Treasury has its own
objectives which include:
 To facilitate the declaration of incomes.
 To ease the payment of tax liabilities.
 Also to provide values to the divisional tax centres at all times
 To sensitize the public of changes in the general tax code.
2.3 Structures Responsible for the Functioning of the institution
For any organisation to achieve its goal, it must be well organised such that
objectives can easily be communicated from top management to the lower
levels. In order to ensure the effective functioning of the organisation the
following organs have been put in place with varying functions.
 Directorate General of Taxes
 The Recovery Brigade
 Accounts office
 Office in charge of values
 Cashier

11
2.3.1 Organisation Chart of the Regional Revenue Collector Office for the
South West Region
2.4 Functioning of the Regional Taxation Treasury
2.4.1 ROLES OF TAXATION (GENERAL DIRECTORATE OF TAXES)
 To generally finance the government expenditure. This is done through
assessment and collection of taxes for the state and some public establish
such as local councils, CRTV, FEICOM,(council support fund, national
housing loan fund credit (foncier), chamber of trade and commerce,
agriculture parapublic enterprises.).
 Responsible for the formation and formulation of state fiscal policy.
REGIONAL REVENUE
COLLLECTOR
CASH AND
ACCOUNTS
CASHIER VALUES
OFFICE ACCOUNT
OFFICE
(FONDE)
SECRETARIAT REGIONAL
RECOVERY
BRIGARDE
REGIONAL CHIEF OF
RECOVERY

12
 Handling of fiscal disputes between tax payers and the taxation office.
 Sensitizing the general public on updates for the tax codes through
conferences, seminars, publications, media campaign.
 Welcoming the public in the tax office.
2.4.2 Regional Revenue Collector.
He is the general overseer of all the activities carried out in the Regional
Taxation Treasury Limbe. He is responsible for the collection of taxes and the
lodgement of the funds into the state account and oversees the activities of the
accounting department, His functions are:
 He is responsible for the collection of taxes and duties upon declaration,
 He handles the enforcement of “notice of issue for collection (which has
been legalized by the competent tax authority).
 He notifies the tax payers of the “issue for collection”.
 He issues receipts upon payment of the duties and taxes.
 He oversees the transfer of funds from the Treasury into the state bank
(BEAC).
 He is responsible for keeping accounts of all collections, issue receipts for
any collection, accepts, scans and protects certified cheques.
 He supervises the entire treasury.
2.4.2 ROLES OF THE SECRETARY
It is the main unit for the reception of incoming mails and the sending of
outgoing mails. The secretariat is normally expected to perform the
following functions:
 She is in charge for the reception of tax payers and other members of the
general public
 She receives all incoming mails and distributes them to the appropriate
offices.

13
 She prepares and writes AMR and other notices to be signed by the
Receveur Regional or the Chief of the Brigade.
 She takes care of all inquiries and other requests of tax payers.
 She keeps all the registers (CNPS, outgoing mail registers, incoming mail
registers).
 She provides information useful for evaluating special controls from
Yaoundé and to permit checks and balances to verify figures and control
to see if actual are matched to plan.
 She prepares a statement (for outgoing mails) usually done from the 1st
to
5th
of each month which is signed by the Regional Revenue Collector to
the Directorate General of Taxes Yaoundé.
 She is in charge of typing and printing out reminder letters to be sent to
outstanding taxpayers.
2.4.3 Recovery Brigade
It is headed by the Chief of the Brigade who is the controller of taxes. Mainly
he coordinates the recovery activities in the whole region like organizing all
forceful recovery procedures, preparing updated statements.His functions are:
I. He is in charge of preparing and issuing slips for the payment of
outstanding taxes.
II. He also receives the notice of issue for collection (AMR Avis de
mise en Recouvment see appendix 1)) and registers them in its
registers
III. He is in charge of respecting Recovery procedures by making sure
that all the AMR are served to the various tax payers( who will sign
upon the receipt of the AMR, so as to serve as prove of his
acknowledgment)
IV. He coordinates the whole recovery process and ensures the strict
application of these processes.

14
2.4.4 THE ACCOUNT OFFICE
This is the account office of the Regional taxation treasury. It is the office
charged with the monitoring of the institutions finances and preparation of the
“decade” accounting reports and forwarding the reports to Yaoundé. This office
is also responsible for “picking”. The account office is headed by the “FONDE
POUVOIR” (chief accountant) who carries out the following functions:
 Preparation of accounting statements and records of all taxes collected
and values sold.
 He is in charge with the control of the accounts and the cash sections
ensuring that all the accounts are balanced after every decade (a decade
here refers to a period of 10 days after which accounts are prepared).
 He prepares monthly financial reports of revenue collected. This includes
statistics of all taxes collected for all the other three decades in a month.
 He consolidates the accounts of the various tax centers.
 He is responsible for picking that is allocating revenues under their
respective imputation (account head).
2.4.5 FUNCTIONS OF THE OFFICE IN CHARGE OF VALUES.
This office is headed by the chief of values and its main function is the
collection and distribution of values to the various tax centers in the region.
Values refer to fiscal stamps and windscreen license which are sold in the
treasury and in all the tax centers. The chief of values has the following
functions:
 He is in charge of the collection and storing of values.
 He is responsible for the distribution of the values to the various tax
centers.
 He keeps record of the disbursement of the values and also the
revenues generated from the sales of the values,
 He safeguards the franking machine and keeps record of the all
franking activities.

15
 He ensures the availability of values at all times in all the tax centers.
2.4.6 FUNCTIONS OF THE CASHIER
It is made of a principal cashier and two sub cashiers who are charged with the
reception of issue slips and consequently establish the corresponding receipts
for cash or cheque received from the taxpayers. It also performs the following
functions:
 She collects money from tax payers upon declaration and payment of
their tax liability.
 She sales values (fiscal stamps and windscreen license).
 She fills the cash journals and classifies the money collected to their
various account heads.
 She pays out pension funds to the retired civil servants.
 She prepares the cash registers.
 She also does franking of documents (incase there are no fiscal stamps
available).

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CHAPTER THREE
TRAINING PROGRAM
My internship started on the 23h
of July 2015 On this day, I was introduced
to my co-supervisor by the head of the Chief of the Recovery Brigade. I was
explained the rules and regulations of the institution relating to arrival time to
the office, working hours, break time, closing hours. The head of department
then handed my internship application letter and Assessment Form to the senior
accounting officer acknowledging the fact that I have been giving the
opportunity to work in the accounting department.
I was to work in the accounting department from the 29th
of July 2015 to
the 26th
of August 2015.The table below shows a summary of the activities
carried out and the knowledge in course of the internship.
The predominant activities performed in the accounting department
include: picking, scanning of cheques, preparation and consolidation of the
various journals (that for cash received and settlement by bank cheques and
bank transfer), and bookkeeping. I was privileged to take part in most of these
activities and those I did not do practically explanations were offered. The table
below shows a summary of the activities carried out and the knowledge in
course of the internship.

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PERIOD SECTION ACTIVITIES PERSONNEL IN
CHARGE
GENERAL INTRODUCTION
27/7/2015
31/7/2015
Secretariat of RRI -General introduction of secretariat work
-Organization and classification of files
-Reception of incoming mail and transfer of
outgoing mail.
-Introduction to computer
Mrs. Rita
03/8/2015 Cash Office -Reception of tax payers
-Issuing of treasury receipt voucher
-finding of accounting sheet
-balance of the treasury receipt booklet at the end
of the day.
Mr.
10/08/2015
28/08/2015
ACCOUNTS
OFFICE
Adjustment recording books
-Studying of cheques, presentation of cheques
-Description and presentation of cheques
Treatment of cheques
-Reception of cheques
-Scanning of cheques
-Transfer of cheques
-To TPG Buea
-To the ACCT Yaounde
-Recording of cheques operating in the
adjustment recording treasury books
Treatment of Bank Transfer
-Description of bank transfer
-recording of bank transfer in readjustment
-Recording in treasury books
-General studying of accounting
-Budgetary account head
-Other credit account head
-Picking or sorting out studying of receipt
booklets
-Studying of cash books
Madam Doline
Mr Soh TAKAM
(FONDE)
31/8/2015 Office in Charge
of values
-What are values?
-Where do they come from?
-How are they kept, dispatched and followed
Mr Soh Valery
1/09/2015
4/09/2015
Recovery office Recovery procedures for outstanding taxes
-The law governing the recovery of the AMR
-Prise en charge of the AMR
-The recovery procedure of the AMR
-Waiver
-Cancellation
Mr Suh Collins
Regional Revenue
Collector
-General advices
-Brief overview of the budget
-Presentation of the Minsitry of Finance
-The department of taxes
- Creation of taxes and functions of taxes
-Difficulties encountered
Mr. Epey

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3.2 AT THE SECRETARIAT (27th
August 2015)
The secretariat is the office in charge for the receiving of incoming mails
and enquiries, writing of notices and outgoing mails, writing on files and filing
the files in the filing cabinet.
At the secretariat we carried out the following activities:
We were taught how to “visa” a document. That is a document which has
been signed by the Regional Revenue collector to indicate as a sign that the
document is well prepared. This is done by making a sign of whatever form
after which the Round stamp is affixed or super imposed on the sign made.
Later we were show how to file documents into the “chrono” or folder and
taught us how to punch holes to single sheets before inserting the punched
papers into the folders.
3.3 AT THE ACCOUNT OFFFICE (29TH
August 2015)
We were introduced to the Receipt voucher, in it the receipt booklet has 3
sheets each with a different color, one of is kept by the account office, the first
is given to the taxpayers and the second remains in the receipt booklet. There
are two types of receipt booklets based on the different mode of payment, for
cheques and bank transfers we have the “declaration of receipt” and the normal
receipt booklet for cash payment. The work in the account office begins when
the tax payers comes with his “issue slip” from divisional tax centers (CDI).
This receipt booklet is made up of two sides the “debit and credit” sides.
The debit side carries the following information:
The date, receipt number, mode of payment, name, signature and stamp of
the account office, the debtor (tax payer) number, nature of revenue, amount in
figures and in words and the whole total. On the credit side indicates the nature
of the tax (whether budgetary or non-budgetary).

19
We were shown cheques from different banks, the cheques were different
in shapes colors and sizes but the important details were all the same. Cheques
are used to pay tax liabilities which are greater than FCFA 100000.
We were shown how to fill the “pay in slip” whenever a tax payer pay his
taxes. The account also has a scanner which is used to scan cheques to check on
the validity of cheque and if the money has been debited into the tax centers
account. The regional taxation treasury Limbe has a bank account with the
number 12001003961111111111183. The daily journal is used to record all the
transactions of money received each day.
In the account office we were taught how to do “picking” that is the
apportioning of revenues received under budgetary and non-budgetary account
heads, in the picking process the TPF, FEICOM, and Mutation immobilier are
share with some rates between:
Code heads Narrative Rate
480029 TPF FEICOM 18%
480013 STATE 10%
421124701 LCC 54%
421101702 BUEA COUNCIL 54%
421124740 LIMBE 1
COUNCIL
18%

20
3.4 At the Recovery Brigade office. (14TH
August 2015)
In this office were shown the “the notice of remainder” which is sent to a
tax payer who has done his declaration but has not paid the amount due for that
period.
The recovery brigade is responsible for the recovery of outstanding tax
liability.
Tax liability refers to the amount of tax a tax payer is supposed to pay for
a particular period.
Outstanding tax liability refers to a situation in which a tax payer has failed
to or has partially met up his tax obligation. This usually originates from two
situations:
A. Upon declaration: the tax system of Cameroon is “declarative
system”. This implies that the tax payer is free and has the right to
voluntarily come to the tax office and declare his income generated
within the year or tax period, upon declaration three situations arise:
I. The tax payer does not declare.
II. The tax payer declares and pays only a portion of the tax
obligation.
III. The tax payer declares and does not pay.
Outstanding tax liability originates mainly from II and III above.
B. Upon control. This refers to the tax authority assessing the tax payer
based on permanent information available about the tax payer. There
are three types of control namely:
a. Punctual audit. This is an evaluation of the tax payer upon within
a period of one year or within the year.
b. Desk audit. This is an evaluation of the tax payer upon the request
of chief of center or Directorate General of Taxes to assess the tax
payer.

21
c. General audit. This is control carried over a period of three to four
years.
We were made to understand that if the tax liability has exceeded a period
of four years upon which no AMR was served or one was served but the tax
payer cannot meet up the liability the debt will be cancelled.
3.4.1 The Recovery procedures for outstanding tax liability.
The CGTC (Cameroon General Tax Code) gives the Recovery Brigade the
authority to follow up and recover outstanding taxes. The CGTC provides two
types ways of follow up and recovery Serving the AMR marks the beginning of
the recovery procedure..
Failure to comply with the amicable phase of recovery ignites the forceful
phase of the recovery procedure which takes place after 15days. This involves:
.
A. Ordinary Law procedure
B. Special law procedure
A The ordinary Law Procedure for the recovery of outstanding
I. The notice of issue for collection (AMR-avis de mise en
recouvertment): a copy is sent to 0the tax payer. It clearly states the
name, address, activity, location, identification number, and period, type
of taxes (principal, penalties, and delay charges) (see appendix 1). This
notice carries two signatures that of the Regional Revenue Collector
(takes the debt into the accounting making it state money), the Regional
Chief of Center (authenticate the nature give it powers to be executed. A
copy of is sent to the tax payer. The notice has 15 days upon signatory by
the Regional Chief of Center for the tax payer to pay up. The follow up

22
brigade is charge with the duty of follow up expiration of the 15 days
forceful measure can be taken. The debt can be managed for a period of 4
years if no action is taken. After the 15days if he does not comply, an
additional 8days will be granted by notice of a letter of Remainder and no
further notification will be sent and all forceful measures will be taken.
Letter of Remainder serves a court injunction to pay.
The Importance of an AMR
It is important in the following ways;
 It ascertains a debt.
 It marks an end of assessment and the beginning of recovery.
 It has executive powers.
 The AMR gives a timeframe for petitions.
II. Distraint. This is the sealing of the place of business but the tax payer is
responsible for the security of assets in the place of business. The name of
all the officials present during the sealing and the inventory of all the
property is recorded. Upon sealing the premises of the tax payer, if the
tax payer wishes to pay the amount due whether the revenue is collected
and the sealing will be called off. But if he wishes to pay partially the
revenue is collected and premises is not sealed and an extension is given
based on an amicable agreement. If the assets are claimed by a third party
another measure of security must be taken to guard the property.
III. Sales: this is the last option. If the tax authority realizes that the tax payer
cannot meet up the outstanding tax liability, then the properties of the tax
payer will be auctioned. Once the amount of the tax liability is recovered
from the sales the auction is called off and the remaining unsold property
(if any) is returned to the tax payer.
Special note should be taken in this process because the tax payer can sue a
member of the tax authority if he realizes that he has breach a requirement.

23
A. Under the special law procedure
1. Third party notice. In case a tax payer is owing taxes, and has too many
debtors, the tax authority is permitted to collect the taxes owed directly
from these debtors of the tax payer.
2. A bank. If the tax payer has a bank account, the tax authority is permitted
to issue a notice to the bank to pay on behalf of the customer the amount
of the tax liability (if the amount in the account is less than the amount of
the tax liability, the bank will pay up the amount in the account). The
notice is valid and does not expire until the full amount is recovered. the
tax payer is served a notice
3. External writ. This is done between treasuries. That is if the tax payer
changes his residence or location of business to another tax center
different its original location but the tax payer has outstanding liability in
his former tax center, the former tax center will writ to the current tax
authority of the tax payer to recover the taxes owed.
4. Freezing and blockage of accounts. The tax authority has the right to
instruct the bank not to pay out money from the account of a tax payer
who has an outstanding tax liability.
5. Closure of the establishment. Here, the establishment is sealed and a
report is made and signed by a sworn collector to show that it has been
sealed for the non-payment of the AMR and it is signed by the Revenue
Collector and can only be opened upon payment of the full debt owed.
The Tax payer is responsible for the safety of the assets inside
6. Impoundment of vehicles: Here, the taxpayer’s vehicle is immobilized
(sealing of vehicle) or it may be carried away.
7. Exclusion from public contracts. Here, the taxpayers owing the state
following a notice shall be banned temporarily from submitting tenders
for public contracts until the debt is fully paid.

24
From the above mentioned special legal proceedings the tax officials may
decide on which to begin depending on their effectiveness.
B. Guarantee for Recovery.
A. Preferential rights of the treasury. The state treasury is given
preference over all the other obligations and other liabilities the tax payer
has. It states that the state treasury has preferential rights over all the
movable properties of the tax payer and so the taxes and obligations to
the state must be paid first before other debts of the tax payer.
B. Legal Mortgage. Guarantee on all the immovable assets of the tax payers
(the mortgage runs for two years).
C. Joint or several payments. The other parties linked to the tax payer can
pay the debts of the taxpayer on behalf of the taxpayer. A guarantee of a
party paying the duties.
3.4.2 Limitation on recovery of outstanding tax liabilities.
1. Time bar. (4years), if after 4years with no actions taken the tax owed is
cancelled. But if on the third year a notice is sent to the tax payer then the
tax payer is still liable. It does not affect taxes retained at source.
2. Irrecoverable taxes consider as bad debts. Ill fortunes of the tax payer
may cause the debts to be cancelled. All necessary process must be taken
to show prove of insolvency of the tax payer.
3. Situations of non-respect of the procedures.
4. If a taxpayer files in a litigation letter to the Regional chief of Taxes and
if he feels the taxes- levied against him are unjust and he request for a stay
execution.

25
3.5 At the office for values (30th
August 2015)
Values here refer to stamps and windscreen license. The various types of
values include:
 Stamps (fiscal stamps)
 Transport stamps (categories)
 Vignette (automobile stamps)
 Firearms stamps
 Advertisement stamps
Direction of stock of stamps
The stock of stamps is kept in the Regional Treasury.
Management of the stock of Stamps
Fiscal stamps are produced in Italy. The stock of stamps is purchased by the
Directorate General of Taxes. He decides on the logo, the shape, the design and
color of the stamp. The stamps are recognize worldwide wherever a Cameroon
Embassy is found.
Regional Treasury.
The regional treasury keeps the stock of the stamps. There are two services that
sell fiscal stamps:
 The treasury of Buea and
 The Taxation Limbe
It is the Revenue collector who takes the funds to Yaounde. He is in charge
for the collection of the stock of stamps from the DGT in Yaounde and
distributes them between the treasury of Buea and the Taxation Limbe.
The regional treasury through the values office warehouses the stock of fiscal
stamps. The regional office distributes the fiscal stamps to the various divisional
tax centers which are:
 Recette Regional
 SME
 CDI Limbe, Ekondo Titi

26
 CDI Tiko
 CDI Mamfe, Bejing, Mbangem.
It should be noted that when the treasury distributes the stamps the CDIs are
in charge of their accounts.
When the CDIs sells the stamps, the revenue is directly transferred to the
bank but the funds can be brought to the Regional Treasury but the receipts
of the sales must be brought to the Regional Treasury.
The stamps change every year. At the end of the year if there is any unsold
stock of stamps, the stock is worthless.
If a CDI does not sell all its stock of stamps received, the unsold stock is
returned to the Regional Treasury.
But if the CDI fails to bring the unsold stock, it can prove by any means that
the unsold stock cannot be recovered. An this stock will be constituted as a
deficit (loss) in the state account. On the other hand if the CDI succeed in
selling all the stock of stamps before the month runs out, they can request for
more stamps from the Regional Treasury.
At the end of each month, the chief of Values must take an account of the
various CDIs, sales of the stamps.
On the 31st
of December of each year, all the CDIs are expected to bring in
their accounts to the Regional Treasury. The accounts are consolidated and
sent to Yaounde.
If there is any unsold stock at this date, the stock will be burnt.
Another way of selling the stamps is by use of Franking Machines.
A franking machine is a machine which affixes fiscal stamps on documents.
The machine is credited with the value of stamps. The franking machine
automatically updates the date on the stamps making them valuable and usable.
The stamps franked are recognize worldwide just like the stamps affixed
manually.

27
3.6 At the Regional Revenue Collectors office (28th
August 2015)
At this office we taught on how the funds collected in the Limbe treasury are
forwarded to the state bank account. In CEMAC ZONE, the system of payment
is composed by three sub systems which are:
 The System of Bulk Payment in Real Time (RBTR) or Automated
System of Gross Payment (SYGMA)
 The System of Mass Payment (SNPM) or System of Tele
compensation in Central Africa (SYSTAC)
 The Inter-bank Electronic money System (SMI)
C.I- SMI (the inter-bank Electronic Money System).
The Inter-bank Electronic money System which was the third section of the
reform project which was to allow the emergence of electronic money
characterized by the creation of a vast network of bank notes distributors and
tradesmen of proximity to develop the service of withdrawal as well as the
payment of daily expenditure by the populations using credit cards.
C.II- SYSTAC (the system of mass payment or the system of Tele
compensation in Central Africa).
It treats the operations of significant volume not representing an emergency
character and whose unit amount is lower than 100 million francs CFA. It is a
system of net results. This means at the end of each cycle of clearing operations,
it calculates the multilateral balances of each bank which will be sent for
payment to the SYGMA. It is decentralized at the national level, but of identical
design in each country. It is protected against operational fraud and risk.
Completely automated, it is based on the exchange of electronic transactions,
therefore the decentralization of the transactions and the suppression of the
exchange of paper cheques to the benefit of the Line code (CMC7) and the
digitized photographs of the cheques. It only in one physical clearing house

28
established in the building of the National headquarters of BEAC. All
transactions between this centre and the banks are done in the form of
standardized electronic exchanges, without transport of paper between the
sending banks and recipients.
The choices made as regards to scriptural payments are:
 The cheques,
 The transfer,
 The cash draft
 The commercial draft
 The transactions with credit cards.
C.III- SYGMA (System of Bulk Payment in Real Time).
It is conceived to treat: Operations of monetary policies, operations between
banks, operations with the customers for more than 100 million, urgent
operations no matter the amount, the settlement of multilateral balances of the
mass payment systems, international transfers with the BCEAO and European
Union in particular, The public debt, The Treasury Operations. The SYSTAC is
a system of bulk payment in real time. The payments are carried out one by one,
when the provision is sufficient and the payments are irrevocable.
Scanning using these systems is done in three stages namely capture,
presentation and construction.
 Capture: This begins by counting the cheques and also getting the totals.
Then we click on capture, a table appears and we now place the cheques
in the scanner. Beneath the table we have the amount of cheques scanned
and non-scanned and then we the grand total. As we scan the amount
moves from non-scanned to scan. When the last one is scanned the first
cheque appears for clarifications and the little box appears to the right of
that table containing the amount and date in which you filled the cheque.
 Presentation: this is now when the cheques are presented to the various
banks. When we click on presentation the saved cheques appears, after

29
presentation we wait for the responds from the various banks. If no
cheque is rejected then the cheque is ready for payment and the revenue
collector goes and collects the payment.

30
CHAPTER FOUR
CRITICAL ANALYSIS
4.1 Relationship between Theory and Practice
For the period of my Internship, I had a lot of experiences some of which
were almost the same as was taught in class and others which were somehow
different. The main similarities between theory and practical work are explained
below.
4.1.1 Similarities between Theory and Practice
Firstly, the OHADA system of codifying accounts taught in ACC 307 is
equally used in the company to account for its transactions. Transactions are
passed into the system using the OHADA ACCOUNTING PLAN as
prescribed by the OHADA law. The most frequently used classes of accounts
are: Classes 4, 5, 6 and 7 for recording of transactions with Third Parties, Cash
and Bank, expenses and revenues respectively. These accounts are used for
preparation financial statements (Income Statements, Statement of financial
position, Cash flow statements etc)
Secondly, the double entry system of journal entry introduced in ACC 206-
Principles of Accounting is equally practiced in the Organisation. For every
account debited (e.g. Truck expenses such as Fuel – Account 604), there must
be a corresponding account credited (Cash-5711).
Furthermore, I noticed that in leadership, a group must always be under
another and takes instructions from the superior for example, the accountant and
the cashier reports to the Regional Revenue Collector who in turn reports to the
Directorate General of Taxes. This is the same as that taught in MGS 201-
Principles of management.
Equally, the balance sheet is prepared using the OHADA system of
presentation i.e. comparing the assets with the total liabilities and equities.

31
In addition, I confirmed that assets, liability, and equity investments are
recorded and presented in the balance sheet at cost. This is in line with the
historical cost concept of accounting for assets as taught in ACC 311-
Intermediate Accounting I.
4.1.2 Differences between Theory and Practice.
In course of my internship program I equally noticed some differences
between what I learned in class and what I did and/or saw in practice. These
differences are explained in the subsequent paragraphs.
Firstly, most transactions in the institution are computerized. This
constituted a major challenge to me. All the functions performed i.e. scanning
of cheques, forwarding of accounts to the main server in Yaoundé, etc are
computerized. The Chief Accountant’s computer acts as a server, all
transactions done on any of the computers are easily sent to him who
consolidates and forwards the final accounts to Yaoundé. Equally, Excel and
Microsoft word are used for the calculation of total tax collected, picking
(allocation of funds collected to the various account heads) and writing of
business letters respectively. All these are very different from the manual or
hand calculations theoretically taught in class.
Secondly, another experience I had was the handling of cash transactions
such as; cash deposit. In doing this I was opportune to fill a deposit slip, filling
the Livre journal des depenses and handling of huge sum of money as compared
to class works were figures are given in examples to do the banking
transactions.
Furthermore I also noticed that the list of account used in the organisation
differs from the OHADA Accounting Chart used in the Classroom that is the
organisation uses the “nomenclature” which has mainly just two classes (class 7
for budgetary items and class 4 for non-budgetary items)
In addition, I noticed that in practice for each transaction carried out there
must be a back-up. For instance, all cash receipts, issue slips and AMRs are

32
classed in their respective files as well as tax payer(s)’ files which are classed in
their respective folders (each file number is written on the folder), this is not the
case with the theory taught in class.
4.2 SWOT Analysis of the Institution
As any other organization Regional Taxation Treasury has its strengths,
weaknesses, opportunities and threats. These are explained are discussed below.
4.2.1 The Strengths of the Institution
Firstly, the competent and well trained staffs of Regional Taxation
Treasury make her to be able to handle inquiries, disputes and detailed
explanation of changes in the general tax code and the application of these
changes to the general public. The high level of experience and competence
demonstrated by the staffs in executing transactions accounts for the
institution’s high level of satisfaction by members of the general public. The
effectiveness of the staff ensures the rapid attainment of the institutions
objectives.
Furthermore, the geographical location of Regional Taxation Treasury (that
is a stone throw away from the Limbe National Zoo) eases accessibility to the
tax payers. Also the location of the Regional taxation Treasury ensures its
security as it shares it boundaries with the Gandemarie legion. In addition the
multiple location of the divisional tax centres across the region strengthens her
relationship with tax payers and pension benefactors, thus gives her an edge
over her age for time management and avoidance of queuing up in tax offices
by tax payers and pension benefactors and/or other members of the public.

33
4.2.2 Weaknesses of the Institution.
The weaknesses are:
First of all, the availability of only one server for the whole organization. If
the server has a mechanical breakdown work will be halted till the server is
restored to working ways at such this causes interference with work and
commutation of the work of the staff.
Secondly the institution does not have a stand-by power plan. If there is no
power (electricity) work will be halted till the power is restored.
Furthermore the organisation closes at 5 PM just as most of the companies
in that area thus workers are usually held by traffic. This leads to late arrival at
their homes and thus little or no time to rest and prepare for the next working
day. This lack of rest leads to fatigue and therefore reduces workers’ accuracy
and efficiency..
Furthermore, the limited number of photocopy machines (2 Machines in
the accounts office) turns to slow down the company’s activities especially
when many files are to be backed-up and discharged to the Regional Revenue
Collector and/or Directorate General of Taxes. In addition, these two offices are
usually over crowded as workers from other departments depend on these two
machines to run the photocopy of their documents.
4.2.3 Opportunities to the Institution
The following may stand as opportunities for the institution.
If more tax centres are created in the regions where they are lacking it will
create awareness in the region and thus increase accessibility to tax centres.
Also, employment of more trained staffs could act as an opportunity for the
quick execution of task. This will ease the achievement of its objectives.

34
4.2.4 Threats of the Institution
As any other tax centres, the institution has to wait for the tax payers to
come to the tax centres and do the declaration of their income before it can
receive it the tax liability due for that period, this constitute a threat as this may
result in some tax payers not declaring and/or declaring but paying only portion
of their tax liability due which may result to outstanding tax liability.

35
CHAPTER FIVE
CONCLUTION AND RECOMMENDATION
5.1 Conclusions
An internship is a program that is meant to train students and help them
acquire professional knowledge and experience of what they have been taught
in class. Given these opportunity, I had a wonderful experience doing my
internship at Regional Taxation Treasury Limbe. The organisation is there to
serve the interest of the population of Cameroon and particularly the population
of the south west region. It’s well trained and experienced staff, as well as its
well organised Accounting information system accounts for its high ability of
workers efficiency.
Equally, this internship was very encouraging for I learned a lot in my field
of study (accounting) and had practical experiences such as the execution of
banking transactions, picking, filling of cash journals..
I had other experiences from the organization apart from accounting such
as professional ethics and morality.
5.2 Recommendations
The recommendation will be divided into two sections, that is, to the
administration of Regional Taxation Treasury Limbe and to the University of
Buea.
5.2.1 Recommendations to the administration of Regional Taxation
Treasury Limbe
Despite the efficiency and effectiveness of the activities carried out at
Regional Taxation Treasury Limbe and given the weaknesses outlined above,
there are some adjustments that need to be made. The following
recommendations if taken into consideration I believe will help reduce, why
not, wipe out some of the aforementioned weaknesses.

36
Firstly, since most of the operations of the institution are done using the
internet, management should endeavour to maintain the efficient internet
connection in the office by restricting the use of the service for the operations of
the company. Also provisions should be made for operations to be done offline
so much so that any failure in internet connection will not lead to a halt in
operations.
Secondly, as earlier mentioned, the closing hours of work in the institution
should be revised. The closing hours should be at least 30 minutes earlier than
the normal 5 PM. This will help to reduce the risk of traffic and enable workers
to reach their homes early and have enough time to rest and prepare for the next
working day.
Equally, the absence of a stand-by power plan should be resolved so that
work is halted in case of power failure.
Also lighting conditions should be improved and maintained especially in
the conference hall. To add to this access to water in the rest room should be
made so that workers and/or members of the public can easily flush and wash
their hands after using the rest rooms.
Furthermore the unavailability of portable water in the institution
compound should be handled such that workers and/or members of the public
and interns can easily get a drink of water when they feel thirsty.
They should also post bills which shows tax payers how to fill their
declaration forms, this will reduce congestion and delay in the declaration
process.
To conclude, a strict follow up should be put in place to check the time the key
holders to the main offices are at work on time. At such at exactly 8pm the
offices will be opened and work will begin effectively.

37
5.2.2 Recommendations to the University Administration
Due to the fact that most of the transactions performed by institutions
nowadays are computerized students while on internship faced a lot of difficulty
in using the software or even working on the computer because they lack the
basic knowledge in computing. As a result, I suggest the University should offer
practical courses in computerized accounting and banking so that students
taking any of these programs will not be embarrassed when they go on
internship, and why not into the job market at the end of their Degree program.

38
REPUBLIQUE DU CAMEROUN REPUBLIC OF CAMEROON
PAIX –TRAVAIL- PATRIE
MINISTERE DES FINANCE
DIRECTION GENERALE DES IMPOTS
CENTRE REGIONAL DES
IMPOTS DU SUD OUEST
RECETTE REGIONALE
DES IMPOTS DE LIMBE
No
/14MINFI/DGI/CRISO/RRI/LBE
Sir,
By issue for collection (see table below) the amount of taxes imposed on your establishment
and brought to your notice as at this date stands at follows:
NO
AMR DATE OF
AMR
PRINCIPAL PENALTIES TOTAL
1 076/3 18/08/13 2 787 713 2 871 342 5 659 055
2 090/13 27/09/3 635 071 644 598 1 279 669
3 119/13 28/09/13 1 393 838 1 435 650 2 829 488
4 143/13 28/11/13 1 393 838 1 435 650 2 829 488
5 029/4 13/03/14 30 108 928 10 387 580 40 496 508
TOTAL 36 319 388 197 744 820 53 094 208
I call on you to proceed with payment of the above taxes to enable me update your file in my
office.
Failure to pay within 48 hours as from the date of reception of this present notice, I
will proceed with other forceful recovery procedures as detailed in the General Tax Code
without any further formality.
PEACE-WORK=FATHERLAND
MINISTRY OF FINANCE
GENERAL DIRECTORATE OF TAXES
SOUTH WEST REGIONAL
CENTRE OF TAXES
REGIONAL TAXATION
TREASURY – LIMBE
LIMBE LE
THE TAXATION TREASURER
Accept Sir, my best
wishes.
APPENDIX 1: Sample of AMR

39
APPENDIX 3 TAX DISPUTE ≤ FCFA50 MILLION
Diagram 3: LITIGATION LESS THAN OR EQUAL TO FCFA 100 MILLION FROM
A TAX PAYER OF THE ITU.
Claim if rejected if rejected
30 days 30 days 30 days
Incase of a demand Incase of Incase of demand
For a respite payment administrative Appeal for a respite
APPENDIX 4 TAX DISPUTE ≥ FCFA 50 MILLION
Diagram 4: LITIGATION GREATER THAN OR EQUAL TO FCFA 100 MILLION
FROM A TAX PAYER OF THE ITU
Notice of issue for
collection ≤50 million
FCFA
RTC MINFI Administrative court
Payment of 10% of the
contested amount
Payment of the non-
contested amount
Payment of the non-
contested part + 10%
of contested amount
Payment
Notice of issue for
FCFA
contested amount
Payment of the 10%
contested amount
Payment of the non-
of contested amount
Payment

40
APPENDIX 3 TAX DISPUTE ≤ FCFA 50 MILLION
Diagram 1: LITIGATION LESS THAN OR EQUAL TO FCFA 50 MILLION FROM
TAX PAYERS OF DTC, STC, MTO
Notice of issue for
FCFA
contested amount
Payment of the non-
contested amount
Payment of the non-
of contested amount
Payment

41
APPENDIX 4 TAX DISPUTE ≥ FCFA 50 MILLION FCFA
Diagram 2: LITIGATION GREATER THAN FCFA 50 MILLION FROM TAX
PAYRES OF DTC, STC AND MTO
Claim if rejected
if rejected 30days 30 days
In case of a demand payment in case of incase of demand
for respite administrative appeal for respite
Notice of Issue for collection
≥50 million
contested amount
Payment of the non-
contested part + 10% of
contested amount
RTC
Payment of the non
contested amount
MINFI Administrative
court
Payment
30
days

42
APPENDIX 2 REMAINDER LETTER
REPUBLIQUE DU CAMEROUN REPUBLIC OF
CAMEROON
PAIX –TRAVAIL- PATRIE
MINISTERE DES FINANCE
DIRECTION GENERALE DES IMPOTS
CENTRE REGIONAL DES
IMPOTS DU SUD OUEST
LIMBE
NO
/MINFI/DGI/CRISW/LBE OF
LE RECEVEUR DES IMPOTS
THE TAXATION TREASURER
TO (ADDRESS)
Subject: Reminder Letter
Sir,
I have the honor to inform you that the balance of outstanding taxes in reference to
AMR No
096/10 of 04/05/2010 stands at:
Principal 0
Penalty 18 680 000
Total 8 680 000
Consequently I hereby invite you to with payment of the said debt within 48hours
following receipt of this reminder letter.
Failure to act as stipulated above, legal forceful recovery measures will be taken
against you as provided in Articles M55 et al, of the General Tax Code (manual tax
procedure.
Kindly accept my best regards.
PEACE-WORK=FATHERLAND
MINISTRY OF FINANCE
GENERAL DIRECTORATE OF TAXES
REGIONAL CENTRE OF TAXES
SOUTH WEST
LIMBE

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