Cameroon Tax System: What Is A Single Identification Number
Every registered business in Cameroon has a unique number that is used to identify the it as a taxpayer. This taxpayer’s identification number, known as the single identification number, is attributed to the business owners immediately they start the registration procedure of their business.
Any natural or legal person starting a business in Cameroon is attributed a single identification number by the Directorate General of Taxation. The number is attributed on a permanent basis upon effective localization of the taxpayer. The number is attributed only after the taxpayer must have filed an application to register the business with the competent tax authority within 15 (fifteen) working days after commencement of activities.
Use of the single identification number
The taxpayer is obliged to mention the single identification number in all documents showing any business transaction.
Public or private corporate bodies are also obliged to present the single identification number, which is the taxpayer’s identification number when they are carrying out any payments or for any material or intangible transaction.
In effect, the single identification number is issued under conditions laid down by the law. The services of the Directorate General of Taxation may need to take a photograph or fingerprints of the person to whom the single identification number is attributed to.
Penalties related to single identification number
=> Fraudulent use
Anybody who fraudulently uses the single identification number shall be liable to a heavy fine of 1,000,000 (one million) francs CFA on each transaction.
=> Failure to indicate the single identification number
Failure of the taxpayer to indicate the single identification number on an invoice will lead to a non-deduction of the VAT of that invoice.
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