Understanding the Recent Confusion
Recently, there has been growing concern among Cameroonian motorists regarding the requirement to present a Certificate of Tax Compliance (CTC) during routine traffic stops. The Ministry of Finance wishes to clarify the specific circumstances under which a CTC is required.
The Truth About CTC Requirements
According to the provisions of Article L.78 of the General Tax Code, only goods transporters and intercity transporters, liable for the payment of the business tax, are required to present a CTC during road checks. The CTC has replaced the business tax license, which has been abolished.
Personal Vehicle Owners Are Exempt
It is important to emphasize that vehicles used for personal purposes are exempt from the CTC requirement. Law enforcement officers should not demand a CTC from individuals driving their own vehicles for personal use.
Ensuring Compliance and Fairness
The Ministry of Finance is committed to ensuring that tax laws are applied fairly and consistently. We urge all law enforcement officers to familiarize themselves with the relevant regulations and to avoid unnecessary inconvenience to the public.
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